Sebastopol City Council
October 20, 2026

Agenda Item Number 9

CITY OF SEBASTOPOL CITY COUNCIL
AGENDA ITEM REPORT FOR MEETING OF: October 20, 2026
============================================================================================== To: Honorable City Councilmembers
From: Ana Kwong, Administrative Services Director
Mary Gourley, City Manager
Department: Administrative Services | City Administration Subject: Consideration of Revised FY 2026-27 Cost Allocation Percentages for Selected Central Services; Utility Counter Customer Service Hours; Cost Allocation Plan RFP Timeline; and Water Enterprise Fund’s Syserco Loan payments
============================================================================================== RECOMMENDATION(s):

1. Adopt the FY 2026-27 allocation percentages for the applicable Cost Allocation Plan cost pools as follows:
• City Council: 17% Water and 13% Wastewater
• City Manager: 17% Water and 13% Wastewater
• City Clerk: 12% Water and 8% Wastewater
• Administrative Services: 12.5% to Water and 12.5% to Wastewater

2. Direct staff to prepare and return with any necessary FY 2026-27 budget amendment to implement the adopted allocation percentages, with no prior-year refund or repayment.

3. Confirm continued obligation of the Water Enterprise Fund to pay its share of the Syserco Loan.

4. Determine whether to retain the current Utility Counter hours or direct staff to return with proposed reduced walk-in hours and a customer communication plan.

5. Receive the informational update regarding the Cost Allocation Plan Request for Proposals timeline.

6. Receive the informational update regarding the City’s ongoing time-tracking implementation and testing.

PROCESS OF AGENDA ITEM:
• Presentation by staff
• Council questions and discussion
• Public Comment
• Deliberation and action
EXECUTIVE SUMMARY:

The City’s final FY 2026-27 Cost Allocation Plan was prepared by ClearSource Financial Consulting using FY 2024-25 actual costs. For the adopted FY 2026-27 budget, the calculated amounts were increased by 2.5% to reflect the Consumer Price Index (CPI) adjustment. The plan identifies the cost of central services provided throughout the organization and allocates those costs to the City departments and funds that benefit from them.

A cost pool is the total annual cost of providing a central City function, including employees, supplies, professional services, technology, and other operating support. The percentages in this report determine how much of each selected cost pool is charged to Water and Wastewater.

This report responds to City Council direction to reconsider the FY 2026-27 allocation percentages applied to four central service functions: City Council, City Manager, City Clerk, and Administrative Services. The proposed approach retains the allocable cost pools established in the ClearSource plan, applies the same 2.5% CPI adjustment used for the FY 2026-27 budget, and then applies the revised percentages to determine the amounts assigned to the Water and Wastewater Enterprise Funds. The proposed revised allocation percentages are as follows:

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Function
Current
Water
%
Proposed
Water %
Current
Wastewater
Proposed
Wastewater %
City Council 24.3% 17% 26.9% 13%
City Manager 22.0% 17% 24.3% 13%
City Clerk 11.1% 12% 19.3% 8%
Administrative Services 20.2% 12.5% 23.2% 12.5%
Council is not being asked to approve a new Citywide Cost Allocation Plan. Council is being asked whether to adjust, for FY 2026-27 only, the percentages charged to Water and Wastewater for four central City functions. All other FY 2026-27 allocations would remain unchanged unless separately directed by Council. An independent consultant will review the overall methodology through the new Cost Allocation Plan process.

The proposed changes will result in a net reduction in charges to the Enterprise Funds of $467,779.

BACKGROUND:

The City current charges the Sewer and Water Enterprise Funds for services provided by the General Fund. The City uses an adopted cost allocation plan for this purpose. The ClearSource plan is a full-cost allocation plan. It identifies allocable cost pools for central service functions and uses allocation factors to distribute those costs to benefiting City operations. The plan includes employee costs and other operating and support costs. It is not limited to salaries and benefits.

The ClearSource Cost Allocation Plan identifies approximately $3.65 million in allocable central service costs Citywide using FY 2024-25 actual costs. For FY 2026-27 budget purposes, the City applied a 2.5% CPI adjustment to the resulting allocations. After the CPI adjustment, the total allocations shown for Water and Wastewater were approximately $790,041 and $836,917, respectively.

Based on concerns regarding the CAP and other issues related to the operation of the Enterprise Funds, the City Council proactively created the Enterprise Fund Oversight Committee (EFOC) in November 2025. The EFOC issued a number of recommendations regarding the CAP, as well as other financial matters related to the Enterprise Funds.

Additionally, the Sonoma County Grand Jury issued a report in asserting that the Enterprise Funds had been overcharged and making related recommendations.

The City takes these matters very seriously and the City Council has already implemented meaningful reforms in response to the Grand Jury and EFOC recommendations. The City Council has been systematically reviewing these recommendations individually. So far, the City Council has taken the following actions:

1. On June 29, 2026, the City Council directed staff to create and issue RFPs for a new Cost Allocation Plan and Rate Study for the Sewer and Water Enterprise Funds. The City has recently implemented time tracking for all City employees, and the new cost allocation plan will be based on the time tracking data. The new cost allocation plan will be implemented by July 1, 2027.

2. On July 7, 2026, the City Council suspended water rate increases scheduled to go into effect for FY 26/27 and suspended tiered water rates.

3. On July 21, 2026, the City Council forgave the outstanding $1.1 million load from the General Fund to the Sewer Enterprise.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9

4. On August 4, 2026, the City Council refunded $350,354 in City Attorney Budget Allocation for FY 24/25 and 25/26 to the Enterprise Funds. As part of this action, the City Council did not charge the Enterprise Funds for any legal costs incurred between March 1 and June 30, 2026.

5. On October 6, 2026, the City Council expanded the membership of the EFOC to include a certified public accountant, and commence recruitment for that position.

The City Council previously provided direction to staff to bring forward an item to reconsider the percentage allocation charges to the Enterprise Funds for certain central services provided by the General Fund, specifically the City Council, City Manager, City Clerk, and Finance Administration cost centers.

DISCUSSION:

Proposed FY 2026-27 Allocation Adjustments
The proposed action does not replace or recalculate the underlying allocable cost pools established by ClearSource.

Instead, it applies the proposed percentages presented for Council consideration to the existing cost pools for the four selected functions. All other central service functions and allocations in the FY 2026-27 Cost Allocation Plan would remain unchanged unless separately directed by Council.

The proposed percentages are as follows:

Function FY 26/27
Cost Pool
Current
Water %
Proposed
Water %
Current
Wastewater
Proposed
Wastewater %
City Council $176,817 24.3% 17% 26.9% 13%
City Manager $847,482 22.0% 17% 24.3% 13%
City Clerk $339,680 11.1% 12% 19.3% 8%
Administrative Services $1,387,628 20.2% 12.5% 23.2% 12.5% The proposed percentages are informed by documented activity and available operational data, supplemented by management judgment where the available records do not permit a precise fund-by-fund split. Administrative Services logged approximately 745.45 Enterprise Fund-related hours out of 5,080 available department staff hours from March through August 2026, or approximately 14.7%, rounded to 15%. Staff recorded these activities as Enterprise Fund work because many routine processes support both Water and Wastewater as part of the same customer account or administrative workflow. For example, account setup and maintenance may require separate water and sewer rate entries; customer inquiries may involve both water consumption and sewer charges; and budgets, financial reporting, cost allocation, and policy work are generally performed for both funds. Some assignments are completed within the same workflow, while others require separate but substantially similar work for each fund.

Because the records do not support a precise fund-by-fund measurement, staff is proposing equal allocation to Water and allocation to Wastewater. Staff considers this equal treatment reasonable for FY 2026-27 because both funds require substantially similar recurring administrative support. Additionally, staff believes that the current logged hours contain undercounting of hours because employees are still adopting the habit of recording all enterprise fund related times. Additionally, when a task includes both General Fund and Enterprise Fund related work, the Enterprise Fund related part of the task is not being captured in current time tracking practice. Time tracking practices continue to improve as time goes on. For this reason, staff believes that an equal 12.5% allocation to each Water and Wastewater for the Administrative Services is a reasonable allocation.

The City Council, City Manager, and City Clerk percentages were developed by reviewing recordings for Council meetings over the two years and recording the amount of time spent on water and wastewater items during each meeting. However, attendance at Council meetings is only one part of the City Council, City Manager, and City Clerk’s Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
job. Based on experience, water and sewer enterprise items take up a disproportionate amount of time outside of Council meetings compared to other agenda items due to their complexity and resident engagement. Additional time is also require for enterprise matters as part of the Budget Committee and EFOC. For this reason, staff recommends allocating 17% Water and 13% Wastewater to the City Council and City Manager, and 12% Water and 8% Wastewater to the City Clerk. The City Clerk allocation reflects the department's role in supporting Council meetings, agenda preparation, records management, public noticing requirements, and other administrative functions associated with enterprise fund matters.

These allocations are proposed for FY 26-27 only, and will be updated for the next fiscal year when a new cost allocation plan is completed.

Time-Tracking Implementation Update
Since late February 2026, Administrative Services has manually tracked Enterprise Fund-related work while also evaluating a longer-term time-tracking solution. Staff has participated in demonstrations and discussions with Springbrook, iWorQ, Siemens Brightly, and OpenGov to compare available options. Springbrook currently appears to be the most practical option because it is part of the City’s existing payroll and financial system. Staff has requested final pricing and implementation timeline information from Springbrook and will determine the next steps after that information is received.

Utility Counter Customer Service Hours
Staff surveyed utility counter hours at neighboring agencies and found that operating schedules vary. Sebastopol's Utility Counter is currently open from 7:30 a.m. to 5:00 p.m., with a 30-minute lunch closure. A reduction in walk-in hours could provide staff with additional uninterrupted time to complete utility billing, account research, payment processing, collections, and other administrative work. This will result in increased staff efficiency by reducing interruptions, which will eventually result in a slight reduction in the amount of time staff must allocate to enterprise fund work. While, reducing counter hours will, reduce unplanned in-person access for customers, customers will still be able to contact staff to make an appoint to discuss utility matters outside of counter hours. In addition, the customers will continue to be able to use the City’s drop-box to drop off payments regardless of whether or not the counter is open. Staff is requesting Council direction on whether to retain the current schedule or direct staff to return with proposed reduced walk-in hours and a customer communication plan.

Cost Allocation Plan RFP Timeline
On June 29, 2026, the City Council directed staff to create and issue RFPs for a new Cost Allocation Plan, with the intent of incorporating the City’s time tracking data into the plan. The City issued the Cost Allocation Plan Request for Proposals on September 23, 2026, with proposals due October 14, 2026. The remaining anticipated schedule is shown below. The City may adjust the schedule if needed.

Date Milestone
September 23, 2026 RFP issued
September 30, 2026, at 5:00 p.m. Deadline for written questions Week of October 5, 2026 City responses and addenda issued October 14, 2026, at 5:00 p.m. Proposals due
Week of October 26, 2026 Interviews, if needed
November 17, 2026 Proposed City Council contract award
December 1, 2026 Project kickoff
January 19, 2027 Draft report and Excel model to City staff February 16, 2027 Final report, model, training, and City Council presentation Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
The new consultant will independently review the current methodology, available time-tracking information, and the manner in which costs are assigned to Water and Wastewater. Until a new plan is completed and approved, the percentages discussed in this report should be treated as Council policy direction for FY 2026-27, not as a permanent replacement for the City’s Cost Allocation Plan methodology.

Syserco Loan
On December 21, 2021, the City Council approved approximately $4.9 million in financing for the purchase of certain energy efficiency equipment and upgrades from Syserco Energy Solutions. Approximately $2.2 million of the financing was to replace the City’s existing water meters with new Smart Meters. The City makes an annual repayment of the financing in the amount of $374,650. The Water Enterprise’s share of the annual repayment is $288,480.

The EFOC recommended the General Fund pay for the Water Enterprise’s future repayments of the financing and reimburse the Water Enterprise for past payments. The EFOC claims this is necessary because the City overpaid for the SmartMeters funded by the loan and that the meters are not providing the promised benefits. Even assuming this is true, the SmartMeters are a cost properly attributable to the Water Enterprise. While the EFOC may believe that the prior City Council made a poor policy decision, that does not make the costs improper for the Water Enterprise to pay.

Staff is recommending that the City Council confirm the Water Enterprise’s continued obligation to pay its share of future repayments of the Syserco financing.

STAFF ANALYSIS:

The comparison below uses the same ClearSource allocable cost pools and the same 2.5% CPI adjustment under both approaches. Table 1 shows the allocation currently included in the FY 2026-27 adopted budget using the ClearSource methodology. Table 2 shows the result of applying the City’s proposed flat percentages to those same cost pools. The difference between the two approaches is $467,779. The comparison is intended to show the financial effect of applying different allocation factors to the same underlying cost pools. It does not constitute a technical validation of either methodology, which will be addressed through the independent Cost Allocation Plan process.

Using the full allocable cost pools from the ClearSource plan is consistent with the nature of a full-cost allocation plan because it preserves the employee, operating, and support costs included in each selected central service function.

Table 1: Current FY 2026-27 Adopted-Budget Allocation Using the ClearSource Methodology Department
Approved
FY26-27
Cost Pool
Water Cost
Share %
Wastewater
Cost Share %
Total Cost
Share
Water
Allocation
Wastewater
Allocation
Combined
Allocation
City Council $176,817 24.3% 26.9% 51.2% $43,050 $47,563 $90,613 City Manager $847,482 22.0% 24.3% 46.3% $186,481 $205,801 $392,282 City Clerk $339,680 11.1% 19.3% 30.4% $37,707 $65,505 $103,212 Administrative Services $1,387,628 20.2% 23.3% 43.5% $280,177 $323,628 $603,805 Total $2,751,606 $547,415 $642,497 $1,189,912
Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Table 2: Proposed FY 2026-27 Allocation Using Flat Percentages Department
Approved
FY26-27
Cost Pool
Water Flat
%
Wastewater
Flat %
Total Cost
Share
Water
Allocation
Wastewater
Allocation
Combined
Allocation
City Council $176,817 17.0% 13.0% 30.0% $30,059 $22,986 $53,045 City Manager $847,482 17.0% 13.0% 30.0% $144,072 $110,173 $254,245 City Clerk $339,680 12.0% 8.0% 20.0% $40,762 $27,174 $67,936 Administrative Services $1,387,628 12.5% 12.5% 25.0% $173,453 $173,453 $346,907 Total $2,751,606 $388,346 $333,787 $722,133
Both tables use the same ClearSource allocable cost pools and the same 2.5% CPI adjustment. Therefore, the $467,779 difference results from applying different Water and Wastewater allocation percentages, not from changing the underlying cost pools.

Reducing walk-in counter hours would not directly reduce staff work hours or staffing costs. Staff would continue performing utility billing and other administrative duties while the counter is closed. If Council approves reduced counter hours, staff will prepare clear public communication of the schedule and available telephone, email, online, and appointment options, as applicable.

CITY COUNCIL GOALS/PRIORITIES/AND/OR GENERAL PLAN CONSISTENCY:

Goal 4: HIGH PERFORMANCE ORGANIZATION. Restore public trust, improve public communications, and strengthen collaborative partnerships with outside agencies and service providers.

Goal 3: INFRASTRUCTURE. Maintaining high-quality infrastructure, facilities, and services includes repairing or replacing outdated City facilities and improving streets, stormwater, and sewer infrastructure.

PUBLIC COMMENT:

As of the preparation of this staff report, no public comments have been received on this item. Any comments received after distribution of the report will be provided to the City Council as supplemental materials. Public comment will also be accepted during the meeting.

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 the scheduled meeting date.

FISCAL IMPACT:

The proposed flat-percentage method would reduce the combined amount allocated to Water and Wastewater by $467,779 compared with the amount currently included in the FY 2026-27 adopted budget. The City’s underlying administrative costs would not change; the General Fund would bear the $467,779 difference.

FY 2026-27 Allocation Water Wastewater Combined
Current budget $547,415 $642,497 $1,189,912
Proposed allocation $388,346 $333,787 $722,133
Decrease ($159,069) ($308,710) ($467,779)
The table below shows the change by function. Amounts in parentheses indicate that the proposed allocation would be higher than the current allocation for that fund.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Change by Function Water Wastewater Combined
City Council ($12,991) ($24,577) ($37,568)
City Manager ($42,409) ($95,628) ($138,037)
City Clerk $3,055 ($38,331) ($35,276)
Administrative Services ($106,724) ($150,175) ($256,898) Net Reduction ($159,069) ($308,710) ($467,779)
Changing the Utility Counter walk-in hours would not reduce staffing costs. Any minor cost for customer notices or signs would be covered by the existing budget.

RESTATED RECOMMENDATION:

1. Adopt the FY 2026-27 allocation percentages for the applicable Cost Allocation Plan cost pools as follows:
• City Council: 17% Water and 13% Wastewater
• City Manager: 17% Water and 13% Wastewater
• City Clerk: 12% Water and 8% Wastewater
• Administrative Services: 12.5% to Water and 12.5% to Wastewater

2. Direct staff to prepare and return with any necessary FY 2026-27 budget amendment to implement the adopted allocation percentages, with no prior-year refund or repayment.

3. Confirm continued obligation of the Water Enterprise Fund to pay its share of the Syserco Loan.

4. Determine whether to retain the current Utility Counter hours or direct staff to return with proposed reduced walk-in hours and a customer communication plan.

5. Receive the informational update regarding the Cost Allocation Plan Request for Proposals timeline.

6. Receive the informational update regarding the City’s ongoing time-tracking implementation and testing.

ATTACHMENT(S):
• ClearSource FY 2026-27 Cost Allocation Plan
• Utility Counter Customer Service Hours Survey
• Cost Allocation Plan Request for Proposals
APPROVALS:

Department Head Approval: Approval Date: 10/1/26
CEQA Determination (Planning): Approval Date: N/A
The proposed action is not a project under the California Environmental Quality Act (CEQA).

General Plan Goal (Planning): Approval Date: N/A
Administrative Services (Financial): Approval Date: 10/6/26 Costs authorized in City Approved Budget: Yes No N/A
Account Code (if applicable): _______________________________ City Attorney Approval: Approval Date: 10/15/26
City Manager Approval: Approval Date: 10/14/26
Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

CITY OF

SEBASTOPOL

INDIRECT COST ALLOCATION PLAN
FOR FISCAL YEAR 2026-2027
FINAL REPORT | JULY 2, 2026
REL EVA N T OU TC O M E S APP RO VE D F O R F Y 202 6 - 27 B U D GE T J UN E 1 6 , 20 26 F IN D IN G S P RE SE N T E D T O CI T Y C OU N CI L M AY 5, 20 2 6 F IN D IN G S P RE SE N T E D T O B U D G ET & E N T E RP RI SE F U ND OVER SI G H T C O M M I TT EE S M ARC H 30 , 20 26

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CONTENTS

REPORTING
1 EXECUTIVE SUMMARY
4 PROJECT INTRODUCTION
1 0 INDIRECT COST ALLOCATION PLAN
2 8 IMPLEMENTATION

EXHIBIT LISTING
E1 INTERFUND CHARGE FOR CENTRAL SERVICE I N F Y 2 026-2027 E2 COMPARISON OF I NTERFUND CHAR GES TO PRIOR-YEAR AMOUNT E3 COMPARISON OF A LLOCATED COS TS TO PRIOR YEAR

A ALLOCABLE I NDIR ECT COST POOLS

B SELECTED ALLOCATI ON BASES

C DISTRIBUTION OF ALLOCABLE COSTS TO DEPARTMENTS

D CITYWIDE COMPOSI TE INDIR ECT COST RA TES

E DEPARTMEN TAL INDIRECT COST RATES
F INTERFUND CHAR GES FOR CENTRA L SERVICE FOR F Y 2 026-2027

APPENDICES
I INDIRECT COST A LLOCATION PLAN FOR FISCAL YEAR 2 026-2027 II COMMITTEE PRESENTATION ON MARCH 30, 202 6
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City Council Meeting Packet for October 20, 2026

Agenda Item Number 9

EXECUTIVE SUMMARY

PROJECT ORIENTATION
The City of Sebastopol has completed an update to its Indirect Cost Allocation Plan (CAP) for application in its development of the Annual Budget for Fiscal Year 2026-2027.

This project is focused on identifying the costs of administrative, management, general governmental, and central support services within the municipal organization and analyzing the manner in which those costs relate to the array of direct services provided to the community. The plan yields overhead rates, interfund charges for service (transfers), and other values that can represent or be applied to cost recovery opportunities for these central services.

Currently, all of the services considered for cost recovery in the CAP reside in the General Fund 100; therefore, any recoverable costs reduce burden on General Fund revenues.

The City last updated its Indirect Cost Allocation Plan in 2025 for implementation in the Annual Budget for Fiscal Year 2025-2026. This Indirect Cost Allocation Plan is based on a comprehensive study to develop a new Indirect Cost Allocation Plan in 2024, which was implemented in Fiscal Year 2024-2025. Prior to comprehensive project in 2024, the City formally studied these cost allocation practices in 2002, updating the critical outcome of interfund charges for service annually following application of a “percent of budget” metric published in that plan.

KEY OUTCOMES
1 | INTERFUND CHARGES FOR INDIRECT SERVICE PROVIDED BY THE GENERAL FUND 100 FOR FISCAL YEAR 2026-2027
EXHIBIT E1 names those funds which have historically reimbursed the General Fund 100 for indirect services and indicates the amount newly calculated as the interfund charge for service in Fiscal Year 2026-27. This plan finds $1,587,276 in reimbursement from these funds to the General Fund.

EXHIBIT E1 | INTERFUND CHARGE FOR INDIRECT SERVICE IN FY 2026-27 (REIMBURSEMENT TO THE GENERAL FUND)
Distribution
of Outcomes
Fund Receiving an
Interfund Charge for Service
and Reimbursing the General Fund
Interfund Charge for Service
Maximum Charge
in This Plan
500 | Water $ 770,772 21%
510 | Wastewater $ 816,504 22%
$ 1,587,276 43%
Reimbursement to the General Fund
for Allocated Central Services in this Plan
Other Non-General Funds - Not Previously Charged $ 129,504 [a] 4% 100 | General Fund - Remaining Central Services Borne $ 1,933,137 53% Total Central Services Allocated in this Plan $ 3,649,917 100% [a] The City would need to evaluate eligibility and sufficiency of funding sources to accept the calculated charge from this Plan.

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Note that the figures in EXHIBIT E1 are derived directly from the model. It is the understanding of this report that the City Council applied an inflation adjustment to these figures to arrive at its final adopted amount in the approved Fiscal Year 2026-27 Annual Budget. 2 | COMPARISON OF FY 2026-27 INTERFUND CHARGES TO PRIOR FISCAL YEARS
The interfund charges calculated by the Indirect Cost Allocation Plan for Fiscal Year 2026-27 can be compared to prevailing transfers from these funds to the General Fund budgeted in previous years.

EXHIBIT E2 illustrates the change observed.

If the maximum interfund charges presented here are assessed, the General Fund will realize decreased cost recovery of $209,048 from those funds historically reimbursing it for service.

Therefore, the results of this Cost Allocation Plan increase burden on the General Fund or equivalent tax resources and reduce burden on the utility enterprise funds, which are resourced primarily from customer rates. While this represents a relief to utility revenue requirements, it represents a challenge to General Fund revenues.

EXHIBIT E2 | COMPARISON OF INTERFUND CHARGES TO PRIOR-YEAR AMOUNTS Charge Calculated
by Prior Plan for
FY 2025-26
Change
in This Plan
Interfund Charge for Service
Maximum Charge
in This Plan for
for FY 2026-27

EXECUTIVE SUMMARY
Fund Receiving an
Interfund Charge for Service
and Reimbursing the General Fund
500 | Water $ 770,772 $ 845,358 $ (74,586)
510 | Wastewater $ 816,504 $ 950,965 $ (134,461)
$ 1,587,276 $ 1,796,323 $ (209,048)
Reimbursement to the General Fund
for Allocated Central Services in this Plan
Other Non-General Funds Not Previously Charged $ 129,504 $ 211,255 $ (81,751) 100 | General Fund - Remaining Central Services Borne $ 1,933,137 $ 2,370,453 $ (437,316) Total Central Services Allocated in the Plans $ 3,649,917 $ 4,378,031 $ (728,115) Total Increase to General Fund and Equivalent Sources
Caused by Reduced Reimbursement from Utility Funds $ 209,048 [a] [a] This value may be reduced depending on any costs attributed to legal services which may be directly accounted for in the enterprise or other funds based on ongoing analysis of data reported on invoices received. This value may also change depending on alternate decisions made by the City Council in the adopted budget which implement a different interfund charge for service than documented by this plan and reflected in this table for FY 2026-27.
3 | COMPARISON OF INDIRECT EXPENDITURES ALLOCATED BY THE PLAN TO

PRIOR YEAR
Outcomes of this plan, including interfund charges for service, are linked to actual expenditures in the cost centers processed for allocation as reported in Fiscal Year 2024-25. This is a change in analytical practice from the prior two plans issued under this methodology, which relied on adopted budget expenditures from the year in which the plan was generated. Furthermore, this plan excludes a cost center entirely from allocation that was previously processed in the prior two plans, which are CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 2 Agenda Item Number 9
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EXECUTIVE SUMMARY
costs accounted for in 100-12 City Attorney. These decisions reduce the amount of costs allocated in this plan and present in the resulting indirect cost rates and interfund charges for service. EXHIBIT E3 summarizes the costs allocated by central services department or division between this plan and the plan for the previous year, showing a decrease in total allocable indirect costs.

EXHIBIT E3 | C OM PARISON OF ALL OCATED IND IRECT COSTS TO PRIOR YEAR

ALLOCATED ORGANIZATIONS
Central Services Department or Division
FY 2025 26 Plan
Total
Expenditure
Reported
less: NonAllocable
and/or Direct
Service
Allocable
Cost Pool
Change in
Allocable
Cost Pool
Between
Plan Years
Allocable
Cost Pool
FY 2026 27 Plan
Expenditure Year Basis for Allocated Costs 2024-25 Actual 2024-25 Actual 2024-25 Actual 2024-25 Budget 100-10 | City Council $ 176,804 $ (4,300) $ 172,504 $ 195,825 $ (23,321) 100-11 | City Manager $ 827,312 $ (500) $ 826,812 $ 698,385 $ 128,427 100-12 | City Attorney $ 646,785 $ (646,785) $ - [a] $ 647,900 $ (647,900) 100-13 | City Clerk $ 457,159 $ (125,764) $ 331,395 $ 335,603 $ (4,208) 100-14 | Finance / Administrative Services $ 1,385,796 $ (32,013) $ 1,353,783 $ 1,411,268 $ (57,485) 100-23 | Engineering $ 471,251 $ (258,837) $ 212,414 $ 258,296 $ (45,882) 100-41-02 | Public Works - Corporation Yard $ 512,175 $ (21,042) $ 491,133 $ 471,275 $ 19,858 100-41-06 | Public Works - Governmental Building $ 221,250 $ (56,500) $ 164,750 $ 212,539 $ (47,789) 100-00 | Non Departmental $ 397,126 $ (300,000) $ 97,126 $ 146,940 $ (49,814) Total Allocable Central Services Cost $5,095,657 $ (1,445,741) $3,649,917 $ 4,378,031 $ (728,115) [a] This cost pool has been wholly eliminated from allocation in this plan iteration. While costs may be eligible for indirect cost recovery methods, the City intends to pursue direct cost accounting to benefiting funds based on routine analysis of data recorded in legal invoices received.

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Agenda Item Number 9

PROJECT INTRODUCTION

1.A | PROJECT INITIATION
In Fiscal Year 2025-26, the City of Sebastopol (City) initiated a project to update its Citywide Indirect Cost Allocation Plan (Cost Allocation Plan or CAP). The intent of the project was to develop outcomes applicable during development of the City’s Annual Budget for Fiscal Year 2026-27.

The City engaged ClearSource Financial Consulting (ClearSource) to update this Citywide Indirect Cost Allocation Plan and provide consultative advice associated with its continuing implementation.

ClearSource first began serving the City on this topic in Fiscal Year 2023-24, when the City initiated a comprehensive project to develop a new Cost Allocation Plan for implementation in Fiscal Year 2024-25, replacing a methodology it had utilized in previous years which stemmed from a comprehensive study completed in 2002 by an outside consultant.

1.B | TERMINOLOGY
Throughout this report, certain terms will be used repeatedly, as follows.

ORGANIZATIONAL UNIT
An “organizational unit” can represent any formal expression of a program area within the City. It can be a department, division, business unit, or project recognized in the accounting system. For purposes of the Cost Allocation Plan, the lowest organizational unit ever expressed is the series of “departments” reflected in the City’s chart of accounts. These organizations can be whole departments, such as Engineering. They also can reach deeper into a department such as Public Works-Parks and Landscaping.

DIRECT COST / PROGRAM / SERVICE
When referencing a cost, program, or service of the City, “direct” refers to something provided to the community as part of the underlying mission and purpose of the City. A direct program is therefore a service readily identified by a community member as a service expected of the City. Examples of direct programs include Police, Senior Center, and Water Utility. The costs of these programs are “direct costs.”

INDIRECT COST / PROGRAM / SERVICE / POOL / FUNCTION
When referencing a cost, program, or service of the City, “indirect” refers to something which supports or is necessary to ensure the accomplishment of the mission and purpose of the City. An indirect program is not something a community member would identify as the reason for the City’s existence but is an essential function in delivering service. Examples of indirect programs include City Manager, Finance/Administrative Services, and Public Works – Governmental Buildings. The costs of these readily identifiable programs are “indirect costs” and are also commonly labeled “Citywide overhead.” Indirect services and costs can also be embedded with direct services in the form of administration, management, and supporting materials and supplies.

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1.C | PURPOSE OF THE COST ALLOCATION PLAN

PURPOSE AND OUTCOMES
The purpose of a Citywide Indirect Cost Allocation Plan is to distribute the costs of general management, administration, and support services that are not already directly budgeted and billed to benefiting direct service organizations across the City’s departmental and fund structure.

The outcomes of the Cost Allocation Plan can inform:
 Interfund charges for services (e.g., a transfer to the General Fund as reimbursement for these central services)
 Indirect cost rates applicable to direct billing scenarios (e.g., a percentage rate attached to labor charges to recover associative central support services)  Assumptions used by other analyses which define full costs of service eligible for whole or partial cost recovery through other mechanisms, including City user fees, charges, and rates.

Therefore, the Cost Allocation Plan identifies and processes Citywide indirect costs for potential cost recovery.

IDENTIFYING COSTS
Costs identified to be processed through a Cost Allocation Plan of this nature and therefore eligible for potential recovery through these types of mechanisms tend to have the following characteristics:
 They are not feasibly identified directly for a single program area.  They are not already directly billed via an alternate mechanism, such as an internal service fund, direct budget allocation, or direct charging.
 They originate in a department or other organizational unit of Citywide reach.  They reasonably relate indirectly to the ability of the receiving organization to provide its service.
 If required by the receiving organization or program, they comply with the principles in OMB 2 CFR 200 for federal reimbursement of indirect costs.1 Costs not processed through the CAP are those which are:
 Readily identifiable with a single program area and relate directly to the purpose of that program area.
 Easily and regularly budgeted within that single program area. (These are the typical costs of an organizational unit.)
 Directly allocated or directly charged to the single program area through the budget process and/or ongoing cost accounting practices.
1 Office of Management and Budget 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
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 Directly billed to the single program area via a separate mechanism, such as an internal service fund rate.

These distinctions are important particularly in agencies where a mixture of budget allocation, cost accounting, and other cost allocation practices is utilized to associate agency costs as closely as possible to the direct services provided within the organizational structure. To avoid the appearance or actual practice of duplicative application of costs, the agency must be very clear on how and why it manages its costs. It should be able to explain:
 When is a cost item directly budgeted and directly charged to an organizational unit?  If a cost item is allocated to an organizational unit during the budget process outside of a CAP, what is the purpose of the service being allocated? Does it represent direct or indirect service?
 Furthermore, if a cost item is partially allocated during the budget process, does the remaining unallocated portion of that cost yield Citywide benefit that can be subsequently processed through a CAP? In other words, was the original value partially direct to the charged service and the remaining value indirect to all, including that same service?

FULL COST VERSUS FEDERAL PLAN
This report documents a “Full” Cost Allocation Plan. This means that with respect to identifying and distributing the City’s indirect costs of service for its potential cost recovery applications, it is not restricting itself entirely to certain external rules if the CAP was to be applied to programs requiring a “Federal” Indirect Cost Allocation Plan.

This project is conducted with awareness of the Office of Management and Budget 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

As a “Full” Cost Allocation Plan, it should be noted that while federal guidelines represent an industry perspective – indeed, a mandate in certain federal and state settings –they do not represent current restrictions on the City’s practices for cost recovery applications that are entirely within the City’s control and discretion. Currently, the City of Sebastopol does not apply indirect rates to programs or projects requiring a federally approved indirect cost allocation plan. Therefore, the City’s rationale for allocable expenditures within this CAP relies more heavily on the cost of service ethics embedded in California State code. (See additional information under “Methodology” later in this section.) Should the City pursue cost recovery from programs with sources requiring a federally approved indirect cost allocation plan, this Full Cost Allocation Plan should be revised and issued as a separate iteration to accommodate federal standards. Methodologies employed, treatment of allocable expenditures for central services, and information summarized and retained should be developed to satisfy the principles and requirements of indirect cost allocation when applied outside local agency discretion.

At the City’s scale, pursuit of a “Federal” plan would be decision that includes a balance of level of effort to manage ongoing versus additional cost recovery achieved. In any federal award, the City would likely make the following decisions:
 Maximize cost recovery of direct costs from the award. Often, direct costs eligible for an award exceed the amount of the award; therefore, undertaking a process to support indirect CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 6 Agenda Item Number 9
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cost recovery is not additive to the recipient.
 Accept a stipulated indirect cost rate from the granting agency. Many awards may grant a predetermined de minimus indirect cost rate the recipient can use to recoup a share of its overhead costs. Accepting this rate, rather than attempting to replace it with a Federal indirect cost allocation plan is often more efficient for many smaller agencies.  If the previous steps are not applicable, develop a Federal indirect cost allocation plan and update it annually for application to eligible grants.

1.D | METHODOLOGY

ANALYSIS
This Indirect Cost Allocation Plan has been structured as a two-step allocation method. 2 In a twostep method, indirect costs are first allocated to all organizational units Citywide, both direct and indirect. After this first allocation, the remaining costs attributed to indirect organizational units are allocated only to direct organizational units in the second step. This two-step method acknowledges the sometimes disproportionate benefit of some central services to indirect organizational units, which can then be passed along to direct organizational units in proportion to benefit received from that second indirect service.

In the two-step allocation method, the analysis undertakes the following steps:

1. Identify the basis year for the Cost Allocation Plan: Which fiscal year will serve as the basis for costs and organization to generate outcomes from the CAP? (As a “Full” Cost Allocation Plan, the City may have more discretion to choose from available fiscal year bases.)

2. Gather detailed expenditure data for the basis year, identifying costs at the object level by fund and organizational unit in the accounting structure. Summarize gross expenditures by fund and organizational unit. Determine the level of organizational detail to which costs will be allocated in the CAP. For example, if costs will be allocated to departments, roll up expenditure detail to the departmental level in a secondary schedule.

3. Identify organizational units to be considered as allocable indirect services. Express organizational units within functions of service provided through line-item expenditure analysis and/or staff time estimates applied to cost items within the unit. Remove from consideration any functional service that is actually a direct service or otherwise unallocable.

This step forms allocable indirect cost pools.

4. Identify any cost items from the indirect cost pools that should not be allocated. In a “Full” Cost Allocation Plan, this would be specific items that simply do not reasonably support or benefit the City’s direct organizational units. In a “Federal” Plan, this would include specific items or whole functions that are unallowed by the directive.

5. Gather data sets which will be used as bases for distributing indirect cost pools to direct organizational units. Calculate allocation factors from these data sets, which is the 2 In a one-step allocation method, after allocable indirect costs are identified by indirect function, they are distributed by function only to direct organizational units in one allocation. A more formal two-step method was selected because of the City’s “full service” organization, managing comprehensive services and utilities to its community.

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percentage share attributable to each organizational unit of the whole data set to support the first-step allocation and the percentage share attributable to each direct organizational unit to support the second-step allocation.

6. Assign an allocation basis to each allocable indirect cost pool: How will each function of indirect service be distributed to benefiting direct services?

7. Allocate each indirect cost pool to direct organizational units only. (This is a two-step allocation: All indirect costs are stepped down by function first to all organizational units and second to the final direct organizational units.) Identify total allocated costs attributed to each direct organizational unit.

8. Calculate various indirect cost rates. From the grand total of all allocable indirect costs, express Citywide indirect costs as a percentage rate on direct salary expenditures or direct expenditures. From the subtotals of indirect costs specifically allocated to organizational units, express indirect costs attributable to each as a percentage rate on that unit’s direct salary expenditures or direct expenditures.

9. Calculate interfund charges for service. From the indirect cost rates derived by organizational unit, apply the rate to the chosen rate basis (either direct salary or direct expenditure) recorded for each organizational unit in each fund. Sum these values for all organizational units in each fund to determine each fund’s total share of indirect costs.

10. Document and preserve any outcomes to be formally utilized.

DELIVERABLE TOOL
The Indirect Cost Allocation Plan developed by ClearSource specifically for the City of Sebastopol’s organizational structure and described in this report has been separately delivered to the City in Microsoft Excel format for its ownership and use. This spreadsheet-based model is fully accessible to and editable by City staff. It should be viewed as a supporting tool for its budget development process akin to other analyses performed by City staff to build the annual budget.

The model can be used by personnel skilled in the spreadsheet environment. Inputs are clearly identified through the use of blue font. Formulas are formatted in black font. Inputs are easily changed, while modifications to formulas should be undertaken carefully with efforts to validate outcomes after modification. Space has been provided within input areas to accommodate moderate change in the organization without the necessity of changing tables and formulas.

If the City uses the model to generate new outcomes separate from this report, ClearSource recommends that City staff preserve prior iterations of the model, particularly if those iterations informed any budget management practices implemented.

City staff should feel comfortable contacting ClearSource at any time with questions that arise during any future in-house updates of the model.

INFLUENCE OF STATE COST RECOVERY ENVIRONMENT
The methodology used to complete the Cost Allocation Plan and the formulation of outcomes and recommendations for future consideration were significantly influenced by Article XIIIC of the California Constitution and Section 66014 of the California Government Code. While Article XIIIC does CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 8 Agenda Item Number 9
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not directly address Cost Allocation Plans, it is acknowledged that outcomes presented here may substantively impact the City’s establishment and modification of non-tax revenue sources.

Article XIIIC states that the local government bears the burden of proving by a preponderance of the evidence that a levy, charge, or other exaction is not a tax, that the amount is no more than necessary to cover the reasonable costs of the governmental activity, and that the manner in which those costs are allocated to a payer bear a fair or reasonable relationship to the payer’s burdens on, or benefits received from, the governmental activity. Additionally, Article XIIIC identifies the following as items that are not defined as taxes:
 A charge imposed for a specific benefit conferred or privilege granted directly to the payer that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege.  A charge imposed for a specific government service or product provided directly to the payer that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product.  A charge imposed for the reasonable regulatory costs to a local government for issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof.  A charge imposed for entrance to or use of local government property, or the purchase, rental, or lease of local government property.
 A fine, penalty, or other monetary charge imposed by the judicial branch of government or a local government, as a result of a violation of law.
 A charge imposed as a condition of property development.  Assessments and property-related fees imposed in accordance with the provisions of Article XIII D.

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2.A | FOUNDATION
The following report describes the Indirect Cost Allocation Plan for Fiscal Year 2026-27 for the City of Sebastopol. As described in the preceding section, this Cost Allocation Plan (CAP) has been prepared to support its budget development process for Fiscal Year 2026-27.

PURPOSE OF THE PLAN
The purpose of this Cost Allocation Plan is to distribute the City’s costs of Citywide central services to its direct organizational units for purposes of various cost recovery applications. This Cost Allocation Plan is a supporting tool to the City’s budget management and cost accounting practices.

The CAP generates the following outcomes:
 Total allocated indirect costs to benefiting direct organizational units  Indirect cost rates for application to direct charges for service to eligible projects or programs.
 Interfund charges for service for reimbursement to the General Fund as feasible and allowed
The Cost Allocation Plan outcomes described in this document and accompanying appendices are intended for application in Fiscal Year 2026-27.

BASIS YEAR
The basis year for expenditures and organization in the Cost Allocation Plan is actual reporting from Fiscal Year 2024-25. This means that indirect cost rates, interfund charges for service, and other expressions of allocated indirect costs are based on actual financial data two years behind the application year of these outcomes.

The raw data exported from the City’s accounting system can be viewed in Appendix I, Workspace 1.

For additional documentation of the basis year, the City’s published financial reporting is archived on its website.3

2.B | CENTRAL SERVICES ORGANIZATIONAL UNITS
This Cost Allocation Plan allocates the costs of various support services and general governmental programs to the direct organizational units that benefit from the central services provided. A description of the originating organizational unit for each allocable central service considered in this plan, sourced from the previously published City of Sebastopol Fiscal Year 2023- 24 Budget and the Fiscal Year 2024-2025 Budget, is as follows.4 Additionally, departmental organizational chart(s) are available in those same comprehensive budget documents. These organizational units originate in the City’s General Fund (100).

CITY COUNCIL (100-1001)
The City Council organizational unit includes allocable indirect services in the CAP as the general 3 https://www.cityofsebastopol.gov/your-government/key-documents/ 4 https://www.cityofsebastopol.gov/resource_library/city-budgets/ CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 10 Agenda Item Number 9
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oversight body of all Citywide operations. It is described as follows in the adopted budget document. “The City of Sebastopol City Council operates under the Council-Manager form of government, with five Council members elected at-large for staggered four year terms. The City Council, through the administrative authority of the City Manager, is responsible for the operation of the City, by setting policies and adopting City-wide goals and priorities. The City Council formulates policies in the form of motions, resolutions, and ordinances which reflect the best interests, needs and priorities for the citizens and businesses of Sebastopol as well as the visitors to the City of Sebastopol. The City Council budget reflects the costs associated with supporting the Council’s activities and providing for the operations of the City. The City Council appoints the City Manager, the City Attorney, and the City Clerk, who report directly to the City Council. The City Council also appoints the members of the City’s advisory commissions and committees. The City Council meets twice a month in regular session, conducts special meetings and study sessions as needed, and attends regional coordination meetings with other local government agencies. The City Council also conducts Town Hall Meetings on matters of interest to the citizens of Sebastopol.”
CITY MANAGER (100-1101)
The City Manager unit includes allocable indirect services in the CAP as the general management over all Citywide operations. It is described as follows in the adopted budget document.

The City Manager “is responsible implementing the City Council’s goals and direction. The City Manager oversees policy implementation including operations, budget, personnel, and public communications and advises the City Council on all City-related matters.” CITY ATTORNEY (100-1201)
The City Attorney unit includes allocable indirect services in the CAP as the general counsel for Citywide operations. It is described as following in the adopted budget document.

The City Attorney “provides timely, efficient and high-quality legal services, advice and support to the City Council, Board and Committees, and City staff related to the establishment, implementation, and enforcement of City policies. The City Attorney also evaluates and addresses legal issues arising out of the City’s decisions and activities to minimize the risk of liability.” Note that this Cost Allocation Plan was directed by the City to exclude the City Attorney cost center from allocation, while the City considers other methods for cost accounting of these services within applicable departments and/or funds.

CITY CLERK (100-1301)
The City Clerk organizational unit includes allocable indirect services in the CAP as an administrative and governmental function serving Citywide operations. (It also includes direct services not allocable in the CAP.) It is described as follows in the adopted budget document.

The City Clerk has the following responsibilities in total (not all allocable): “Serve as Clerk of the City Council; record and maintain proceedings of City Council meetings; attest, index, and file resolutions, ordinances, minutes, and contracts; Post and publish legal notices; administer Oaths of Office; act as local elections official; act as custodian of city records and provide certification of copies; maintain Local Appointments List and conduct recruitment in accordance with the Maddy Act (City boards, CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 11 Agenda Item Number 9
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committees, and commissions); supporting the legislative body, coordinating municipal elections, serving as the Filing Officer, and managing the City's archives and records management program; accept tort claims, subpoenas, and other legal documents for service; process Protests and Appeals to City Council and City Manager and set hearings Assist City Manager with preparation and posting of agendas in compliance with the Ralph M. Brown Act; coordinate presentations for meetings; develop and maintain records management program; notarize city documents; respond to staff and citizen inquiries; coordinate and log responses to requests for public records under Public Records Act; maintain and distribute updates to the Municipal Code; oversee, guide and assist the activities of various Departments and special projects to ensure they are in concert with the policies and goals of the City Manager and City Council; oversee and maintain city website; and serve as public information officer.”
FINANCE / ADMINISTRATIVE SERVICES (100-1401)
The Administrative Services (Finance) organizational unit includes allocable indirect services in the CAP as an administrative function serving Citywide operations. It is described as follows in the adopted budget document.

Administrative Services (Finance) has the following responsibilities: “prepare Annual City Budget; prepare Audited Financial Reports; respond to Public Records Requests; prepare Federal, State & County Reports; prepare bi-weekly Payroll; administer Business Licensing; ensure compliance with federal and state-mandated requirements; administer City’s labor and employee relations; administer employee medical leaves; administer compensation and benefits; administer hiring processes; administer Utility Billing Operation; process Accounts Payable/Receivable; process Cash Receipts; perform Treasury Management; perform Financial Analysis; administer and maintenance ongoing of the City’s User Fee Schedule; administers the Street Lighting Assessment District; maintains the Fixed Asset inventory; design and conduct recruitment and selection procedures; assist outside HR Advisor to provide notice to employees of medical leave and benefits rights under law; coordinate with outside HR Advisor return to work, risk management, and safety issues with supervisors and managers; coordinate with oversight and benefit administration organizations; coordinate the provision of mandatory supervisory training, and of non-mandatory supervisory and managerial training related to legal compliance in employment practice; assist outside HR Advisor to confer and coach employees at all levels to identify and resolve workplace concerns; compile and maintain official personnel records for all employees; maintain, update and disseminate employment-related City policies and procedures; perform Internal/External Audits; support Grant Award Administration; support City Council Meetings; support review Contractual and Lease Agreements; assist with performance of Feasibility and Cost-Benefit Studies; and act as the City’s California Public Employees Retirement System liaison.”
ENGINEERING (100-2302)
The Engineering organizational unit includes allocable indirect services in the CAP as a central support service to certain City operations, such as utilities and other infrastructure-related operations. (It also includes substantial direct services not allocable in the CAP.) It is described as follows in the adopted budget document.

Engineering has the following responsibilities in total (not all allocable): Comply with permits and programs mandated by state and federal laws as generally listed in this paragraph; stormwater CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 12 Agenda Item Number 9
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NPDES permit; sustainable Groundwater Management Act; California Subdivision Map Act; Uniform Construction Cost Accounting Act and Procedures; respond to public inquiries and requests for Engineering records; perform the duties of the City Engineer as specified in the Sebastopol Municipal Code; perform review services of private development plans and encroachment permits for consistency with City ordinances and codes and protection of City property; oversee and manage the City’s 5-Year Capital Improvement Program (CIP); participate in local and resource agencies coordination to represent the City’s preferences and share in funding and expenditure allocations and to reduce overall cost to the City by partnering with other local agencies; perform short and long range planning for maintenance, replacement and upgrades to the City’s infrastructure; work collaboratively with other City departments to provide Engineering department perspective on City department programs and projects; respond to public inquiries and requests beyond core and mandated services; participate and/or accept a leadership role in regional coordination and partnerships beyond core and mandated services; perform tasks and activities for other City departments beyond core and mandated services; convert paper Engineering records to electronic format for ease of storage and retrieval; and update GIS system to allow for public access of records and other data to reduce staff time in researching and responding to public requests.” PUBLIC WORKS – CORPORATION YARD (100-4102)
The Public Works – Corporation Yard organizational unit includes allocable indirect services in the CAP as departmental administration and central support to Public Works divisions. (It also includes direct services not allocable in the CAP.) It is described as follows in the adopted budget document.

Public Works – Corporation Yard has the following responsibilities in total (not all allocable):
“customer service response/tracking/follow-up; cash handling; Injury & Illness Prevention Program; Records Management; warehouse; service agreements; expense allocation and tracking; and purchasing.”
PUBLIC WORKS – GOVERNMENTAL BUILDING (100-4106)
The Public Works – Governmental Building organizational unit includes allocable indirect services in the CAP as central support service to Citywide operations. It is described as follows in the adopted budget document.

Public Works - Governmental Building has the following responsibilities to support City facilities:
“preventative maintenance; HVAC – maintenance & repair; electrical – repair; plumbing – repair; replacement/improvement projects; and roofing repairs and replacements.” NON DEPARTMENTAL (100-0)
The Non Departmental organizational unit includes allocable indirect services in the CAP, covering certain General Fund expenditures supporting Citywide operations. (It also includes substantial direct expenses not allocable in the CAP.) This financial unit is used to account for miscellaneous outlays covering specific labor-related costs and professional services, among others.

2.C | FUNCTIONAL INDIRECT SERVICE AREAS
Where the organization or functional complexity of a central services organizational unit necessitates it, the unit’s budget has been broken down into cost pools to better determine allocable central CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 13 Agenda Item Number 9
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services expenditures more reflective of different functions of service provided or to allow multiple allocation metrics to influence the total allocation of the unit. The purpose of this additional step is to enable more reasonable allocation decisions for different indirect services provided by a single central service organizational unit.

The following central services organizational units have been broken into indirect cost pools as follows.

CITY COUNCIL
The City Council organizational unit has been divided into three functional service areas:
• City Council – Administrative Oversight
• City Council – General Fiscal Oversight
• City Council – Capital Fiscal Oversight
This breakdown is based on commonly applied industry metrics to rationally reflect emphasis areas for legislative oversight: operations as a measure of workforce, operations as a measure of expenditure, and capital program intensity as a measure of infrastructure value. Cost items in the unit’s expenditure reporting have each been distributed among the functions of service following this general common portrayal. Refer to Appendix I, Exhibit 3 for the functional distribution. Refer to Appendix I, Exhibit 4 for the distribution of cost items.

CITY MANAGER
The City Manager organizational unit has been divided into two functional service areas:
• City Manager – Administrative Management
• City Manager – General Fiscal Management
• City Manager – Capital Fiscal Management
This breakdown is based on the common distribution applied for the City Council’s oversight functions as described above. Cost items in this unit’s expenditure reporting have each been distributed among the functions of service either by direct, whole assignment to one category or following the common portrayal of City Council oversight. Refer to Appendix I, Exhibit 3 for the functional distribution. Refer to Appendix I, Exhibit 4 for the distribution of cost items.

CITY CLERK
The City Clerk organizational unit has been divided into two functional service areas:
• City Clerk – Citywide Service
• City Clerk – Direct Service (Not Allocable)
This breakdown is based on a common distribution found in small agencies to ensure that City Clerk services not reasonably attributed as a central service are removed from allocation, including public records requests and elections.
 FUTURE CONSIDERATION
During the next CAP update, personnel in the City Clerk’s office may be engaged to determine whether an alternative breakdown might yield a different reflection of estimated CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 14 Agenda Item Number 9
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staff time supporting organizational units across the City.

FINANCE / ADMINISTRATIVE SERVICES
The Finance / Administrative Services organizational unit has been divided into seven functional service areas:
• Citywide Accounting / Budget
• Utility Billing & Support
• Payroll
• Accounts Payable
• Accounts Receivable / Cash Receipts
• Information Technology Management
• Human Resources
This breakdown is based on an informal survey of staff conducted during the 2024 comprehensive CAP project to estimate annual time across broad categories of service. Categories reflect those listed above plus General Administration. During the processing of staff time estimates, values assigned to Administration were reallocated to all other functions proportionately.

Cost items in the unit’s expenditure reporting have each been distributed among the functions of service either by direct, whole assignment to one category or following the breakdown of staff time among all categories. Refer to Appendix I, Exhibit 3 for the distribution of staff time. Refer to Appendix I, Exhibit 4 for the distribution of cost items.

ENGINEERING
The Engineering organizational unit has been divided into two functional service areas:
• Technical Support – Public Projects
• Direct Services (Not Allocable)
This breakdown is based on the staff time analysis developed in 2020 supporting the City’s prevailing comprehensive schedule of user and regulatory fees, ensuring that services not reflective of Citywide support are excluded from allocation in this CAP. Cost items in the unit’s expenditure reporting have each been distributed among the functions of service either by direct, whole assignment to one category or following the breakdown of staff time among all categories. Refer to Appendix I, Exhibit 3 for the distribution of staff time. Refer to Appendix I, Exhibit 4 for the distribution of cost items.

PUBLIC WORKS – CORPORATION YARD
The Public Works – Corporation Yard organizational unit has been divided into three functional service areas:
• Department Administrative Management
• Departmental Fiscal Management
• Direct Services (Not Allocable)
This breakdown is based on commonly applied industry metrics to rationally reflect emphasis areas for departmental management and to ensure that services provided by certain positions that are not CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 15 Agenda Item Number 9
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reflective of central support are excluded from allocation in this CAP. It is important to note that in all organizational units analyzed in this CAP, but particularly potent in this organizational unit, only that portion of an individual position accounted for in the budget unit is considered for potential allocation.

Portions of the same position directly budgeted in other organizational units are excluded.

Cost items in the unit’s expenditure reporting have each been distributed among the functions of service following this general common distribution. Refer to Appendix I, Exhibit 3 for the functional distribution by individual position. Refer to Appendix I, Exhibit 4 for the distribution of cost items.

NON DEPARTMENTAL
The Non Departmental organizational unit has been divided into six functional service areas:
• Personnel Services
• Information Technology Services
• Fiscal Services
• Facilities Services
• Administrative Services
• Direct Services (Not Allocable)
This breakdown is based on individual line-item determination of each cost item. Refer to Appendix I, Exhibit 4 for the distribution of cost items.

2.D | ALLOCABLE INDIRECT COST POOLS
EXHIBIT A lists the indirect cost pools allocated in this Cost Allocation Plan. Refer to Appendix I, Exhibit 3 for the identification of indirect cost pools by name, as well as any applicable labor or other functional distributions to those cost pools. Refer to Appendix I, Exhibit 4 for the line-item detail of allocable central services expenditures by organizational unit and distributed to the identified indirect cost functions.
(This section continues on the next page.)
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EXHIBIT A | ALL OCABLE INDIREC T COST POOLS

ALLOCATED ORGANIZATIONS
Central Services Department or Division
FY 2024-25
Actual
Expenditure
less: NonAllocable
and/or Direct
Service
Allocable
Cost Pool
100-10 | City Council $ 176,804 $ (4,300)
Administrative Oversight $ 43,126
General Fiscal Oversight $ 43,126
Capital Fiscal Oversight $ 86,252
100-11 | City Manager $ 827,312 $ (500)
Administrative Management $ 206,698
General Fiscal Management $ 206,721
Capital Fiscal Management $ 413,392
100-12 | City Attorney $ 646,785 $ (646,785)
Citywide Service -$
100-13 | City Clerk $ 457,159 $ (125,764)
Citywide Service $ 331,395
100-14 | Finance / Administrative Services $ 1,385,796 $ (32,013) Citywide Accounting / Budget $ 596,036
Utility Billing & Support $ 304,493
Payroll $ 82,482
Accounts Payable $ 72,171
Accounts Receivable / Cash Receipts $ 41,241
Information Technology Management $ 154,749
Human Resources $ 102,612
100-23 | Engineering $ 471,251 $ (258,837)
Technical Support - Public Projects $ 212,414
100-41-02 | Public Works - Corporation Yard $ 512,175 $ (21,042) Department Administrative Management $ 245,567
Department Fiscal Management $ 245,567
100-41-06 | Public Works - Governmental Building $ 221,250 $ (56,500) Governmental Facility Maintenance $ 164,750
100-00 | Non Departmental $ 397,126 $ (300,000)
Personnel Services $ 86,095
Information Technology Services $ 11,031
Fiscal Services -$
Facilities Services -$
Administrative Services -$
Total Allocable Central Services Cost $ 5,095,657 $ (1,445,741) $ 3,649,917 CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 17 Agenda Item Number 9
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2.E | BENEFITTING DIRECT SERVICE ORGANIZATIONAL UNITS
This Cost Allocation Plan allocates the previously identified central services to direct services that benefit from the services provided. A list of direct organizational units receiving allocable expenditures in this plan follows, organized by “departmental” classifications under which costs are distributed within the analysis. These departmental classifications loosely follow the City’s departments, but in some cases, reflect a distinct fund. The classifications are for analytical purposes, so that allocations and resulting outcomes can be generated in a manner meaningful to their likely applications.

GENERAL GOVERNMENT
This class represents portions of indirect service organizational units previously identified that may be classified through this analysis or through the City’s budget structure as providing direct service, including:
• City Council (1001) • Finance / Administrative Services • City Manager (1101) (1401)
• City Attorney (1201) • Non Departmental (0)
• City Clerk (1301)

PLANNING
Organizational units classified under the Planning category are budgeted in various City funds and are as follows:
• Planning (2102)

BUILDING
Organizational units classified under the Building category are budgeted in various City funds and are as follows:
• Building (2202)

ENGINEERING
Organizational units classified under the Engineering category are budgeted in various City funds and are as follows:
• Engineering (2302) • Engineering (2350)
• Engineering (2307) • Engineering (2351)

FIRE & PREVENTION
Organizational units classified under the Fire & Prevention category are budgeted in various City funds and are as follows:
• Fire & Prevention (3102) • Fire & Prevention (3114)
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POLICE
Organizational units classified under the Police category are budgeted in various City funds and are as follows:
• Police (3202) • Police (3213)

PUBLIC WORKS
Organizational units classified under the Public Works category are budgeted in various City funds and are as follows:
• Public Works – Corporation Yard • Public Works – Parking Lots (4105) (4102) • Public Works – Governmental
• Public Works – Streets (4103) Building (4106)
• Public Works – Parks & • Public Works (4151)
Landscaping (4104)
PUBLIC WORKS – COMMUNITY FACILITIES
Organizational units classified under the Public Works – Community Facilities category are budgeted in various City funds and are as follows:
• Senior Center (4002) (4202)
• Public Works – Community Center • Public Works – Ives Pool (4302) PUBLIC WORKS – WATER UTILITY
Organizational units classified under the Public Works – Water Utility category are budgeted in the Water Fund 500 and Water Enterprise Capital Project Fund 501 only and are as follows:
• Public Works – Utility (500-4402)
• Debt Service (500-9971)
• Debt Service (500-9973)
• Debt Service (500-9974)
• Debt Service (500-9976)
• Debt Service (500-9977)
PUBLIC WORKS – WASTEWATER UTILITY
• Debt Service (500-9980)
• Non Departmental (501-0)
• Engineering (501-2350)
• Engineering (501-2351)
• Public Works (501-4150)
• Public Works (501-4151)
Organizational units classified under the Public Works – Wastewater Utility category are budgeted in the Wastewater Fund 510 and Sewer Enterprise Capital Project Fund 511 only and are as follows:
• Public Works – Utility (510-4402)
• Public Works Subregional O&M
(510-4502)
• Debt Service (510-9971)
• Debt Service (510-9974)
• Debt Service (510-9980)
• Non Departmental (511-0)
• Engineering (511-2350)
• Engineering (511-2351)
• Public Works (511-4150)
• Public Works (511-4151)
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UNCLASSIFIED
This class represents all other organizational units encompassing capital funds and interfund transactions, most of which are not recipients of central services via the mechanism of this Cost Allocation Plan. (Indirect cost recovery is potentially available through the practice of assessing indirect cost rates on labor or costs directly charged to these projects/programs.)

2.F | ALLOCATION BASES
A variety of data sets have been used in this Cost Allocation Plan as bases for distributing allocable indirect cost pools to benefiting organizational units. These data sets are used to derive allocation factors which determine the proportionality of expense received by each unit. A description of the data sets follows.

NET OPERATING EXPENSES
A common allocation basis is to distribute costs based on expenditures by organizational unit.

However, a pure “gross expenditures” value often can lead to a disproportionate outcome relative to the nature and benefit of indirect service being allocated. For this reason, adjustments to gross expenditures are devised to create a metric labeled “net operating expenses,” which is defined in this CAP as follows: Expenditures in each organizational unit, excluding debt service, capital outlays, depreciation, and transfers and other financing uses. (Refer to Appendix A, Exhibit 2a-Supplemental for this data.) Expenditures are derived from the fiscal year basis for the CAP.

COMPENSATED LABOR HOURS (APPR OX . F ULL-TIME EQUIVALENT EMPLOYEES) Full-time equivalent employees (FTEEs) is defined as the number of employees accounted for in whole or part to an organizational unit, weighted by their individual equivalency relative to 1.0 equaling a standard full-time work schedule.

The data set available during the development of this CAP simply listed total annual hours for which an individual employee/position was compensated during the last comprehensive CAP study. This data set was used as a substitute for Citywide FTEEs.

PERSONNEL COUNT
This metric reflects the number of individual staff positions Citywide as documented in the Staffing Summary published in the annual budget document utilized by the last comprehensive CAP.

UTILITY ACCOUNTS
This metric reflects the number of active customer accounts for each utility as documented in the Operating Indicators in the last published Annual Comprehensive Financial Report.

CAPITAL ASSET VALUE (INFRASTRUCTURE)
This metric represents the value of depreciable infrastructure as documented in the Notes to the last published Annual Comprehensive Financial Report.

PUBLIC WORKS MODIFIED OPERATING EXPENSE
This metric portrays divisional expenditures across the Public Works Department substantially CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 20 Agenda Item Number 9
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removing potential distortions when applied to specific indirect cost pools. It is defined as follows:

Expenditures in each Public Works organizational unit, excluding debt service, capital outlays, transfers and other financing uses, prevailing overhead charges and internal service fund charges, and pass-through payments. (Refer to Appendix A, Exhibit 2a-Supplemental for this data.) Expenditures are derived from the fiscal year basis for the CAP.

PUBLIC WORKS PERSONNEL COUNT
This metric reflects the number of individual staff positions across the Public Works Department as documented in the Staffing Summary published in the annual budget document utilized by the last comprehensive CAP.

REVENUES RECEIPTED
This metric represents the value of transaction-based revenues documented in the last comprehensive CAP.

SERVICES & SUPPLIES EXPENSE
This metric represents the value of services and supplies expense categories documented in the last comprehensive CAP.

EXHIBIT B lists the selected allocation basis used to distribute each indirect cost pool to benefiting organizational units. Refer to Appendix I, Exhibit 5 to view the complete data sets and accompanying allocation factors used in this Cost Allocation Plan. Refer to Appendix I, Exhibit 6 to view a summary of the allocation decisions made in the quantitative analysis.  FUTURE CONSIDERATION: PLANNED OR UPDATED ALL OCATION METR ICS As the City intends to update its Cost Allocation Plan on a regular basis, it will have ongoing opportunities to deploy additional, alternative, or refined allocation metrics to those used in this current plan, as practices change organizationally, issues arise in applying key CAP outcomes, and/or additional data sets are found to be tracked and prove reliable when applied in the CAP.
(This section continues on the next page.)
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EXHIBIT B | SELECTED ALLOCATION BASES
Allocable
Cost Pool Allocation Basis
Central Services Department/Division
and Functional Cost Pool Created by the Plan
100-10 | City Council $ 172,504
Administrative Oversight $ 43,126 Compensated Labor Hours (Approx. FTEE) General Fiscal Oversight $ 43,126 Net Operating Expenses Capital Fiscal Oversight $ 86,252 Capital Asset Value (Infrastructure) 100-11 | City Manager $ 826,812
Administrative Management $ 206,698 Compensated Labor Hours (Approx. FTEE) General Fiscal Management $ 206,721 Net Operating Expenses Capital Fiscal Management $ 413,392 Capital Asset Value (Infrastructure) 100-12 | City Attorney -$
Citywide Service -$ Net Operating Expenses
100-13 | City Clerk $ 331,395
Citywide Service $ 331,395 Net Operating Expenses
100-14 | Finance / Administrative Services $ 1,353,783
Citywide Accounting / Budget $ 596,036 Net Operating Expenses Utility Billing & Support $ 304,493 Utility Accounts
Payroll $ 82,482 Compensated Labor Hours (Approx. FTEE) Accounts Payable $ 72,171 Services & Supplies Expense
Accounts Receivable / Cash Receipts $ 41,241 Revenues Receipted Information Technology Management $ 154,749 Personnel Count Human Resources $ 102,612 Compensated Labor Hours (Approx. FTEE) 100-23 | Engineering $ 212,414
Technical Support - Public Projects $ 212,414 Capital Asset Value (Infrastructure) 100-41-02 | Public Works - Corporation Yard $ 491,133
Department Administrative Management $ 245,567 Public Works Personnel Count Department Fiscal Management $ 245,567 Public Works Modified Operating Expense 100-41-06 | Public Works - Governmental Building $ 164,750 Governmental Facility Maintenance $ 164,750 Personnel Count 100-00 | Non Departmental $ 97,126
Personnel Services $ 86,095 Compensated Labor Hours (Approx. FTEE) Information Technology Services $ 11,031 Personnel Count Fiscal Services -$ Net Operating Expenses
Facilities Services -$ Personnel Count
Administrative Services -$ Net Operating Expenses
Total Allocable Central Services Cost $ 3,649,917
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2.G | ALLOCATION RESULTS BY DEPARTMENTAL CLASS
EXHIBIT C summarizes the total costs allocated in this CAP, distributed among the departmental classes defined in this analysis. Refer to Appendix I, Exhibit 9 to view the allocation results detailed by allocable indirect cost pool to each benefitting direct service department.

EXHIBIT C | DISTRIB UTION OF ALLOC ABLE COSTS TO DEPAR TMEN TS

INDIRECT COSTS BY DEPARTMENTAL CLASSIFICATION IN THIS PLAN Departmental Designation in the CAP
Received
Indirect Costs
via Allocation
Share of
Total
Public Works - Wastewater Utility $ 816,504 22.4%
Public Works - Water Utility $ 770,772 21.1%
Police $ 706,820 19.4%
Public Works $ 406,533 11.1%
Unclassified / CIP, ISF, Transfer $ 347,309 9.5%
Fire & Prevention $ 289,554 7.9%
Planning $ 105,146 2.9%
Public Works - Community Facilities $ 80,554 2.2%
General Government $ 69,699 1.9%
Building $ 37,445 1.0%
Engineering $ 19,581 0.5%
Total Received Indirect Costs $ 3,649,917 100.0%
From these allocation results, two key outcomes useful to City cost recovery applications are derived:
indirect cost rates and interfund charges for service.

2.H | INDIRECT COST RATES
Indirect cost rates are percentage values added to charges of either direct labor cost or total direct cost for recovery to the General Fund of Citywide indirect services benefitting the program or project charged. For example, if a City staff member charges time to an eligible capital project with adequate funding, an indirect cost rate can be applied to the salary dollars charged, thus reflecting that when that staff member works on the project, they are naturally supported by the central services reflected in the indirect cost rate.

Because indirect cost rates for Citywide central services is a new concept for the City, the Cost Allocation Plan has generated rates at two different levels:
 Citywide Composite Indirect Cost Rate: a uniform rate applicable to all personnel or activity Citywide, regardless of originating department.
 Departmental Indirect Cost Rates: rates varying by originating department and reflecting the proportionality of central service benefit achieved through the cost allocation plan process. (In other words, different departments benefit from Citywide central services to varying CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 23 Agenda Item Number 9
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degrees, not uniformly as implied by the Citywide composite approach.) Furthermore, indirect cost rates are calculated two ways depending on the type of cost to which the rate is applied:
 Indirect Cost Rate on Direct Labor Cost: The percentage rate is applied only to direct salary cost charged.
 Indirect Cost Rate on Total Direct Cost: The percentage rate is applied to total eligible direct costs charged.

CITYWIDE COMPOSITE INDIRECT COST RATE
EXHIBIT D summarizes the Citywide Composite Indirect Cost Rate under both direct labor cost and total direct cost bases. At 70.5% on direct salary cost, for every $1 in salary charged, 71-cents can be added for Citywide central services support. At 13.7% on total direct cost, for every $1 in direct cost to the program, 14-cents can be added for Citywide central services support. Refer to Appendix I, Exhibit 10 to view the detail of this rate calculation.

EXHIBIT D | CITYWID E COMPOSITE INDIR ECT COST RATES

CITYWIDE COMPOSITE INDIRECT COST RATE OPTIONS
Summary Rate Calculation on Direct Labor Charges Amount Cost Basis: Total Citywide Indirect Costs [a] $ 2,641,877 Rate Basis: Salary Expense in Direct Operating Organizations $ 3,745,708 Citywide Indirect Rate on Direct Salary Charges 70.5%
Summary Rate Calculation on Direct Expense Amount
Cost Basis: Total Citywide Indirect Costs [a] $ 2,641,877 Rate Basis: Direct Operating Expense in Direct Service Organizations $ 19,323,816 Citywide Indirect Rate on Direct Expenditure 13.7%
[a] This subtotal of indirect costs excludes services not applicable to a Citywide basis in this charge setting, such as Utility Billing, Engineering Technical Support, and Public Works Department Administration.

DEPARTMENTAL INDIRECT COST RATES
EXHIBIT E summarizes the Departmental Indirect Cost Rates under both direct labor cost and total direct cost bases. The variation between departmental classes is the intended result of the allocation of indirect cost pools to departmental classes under the selected allocation bases, thus reflecting the different benefit or proportion received by each. Refer to Appendix I, Exhibits 11a and 11b to view the detail of this rate calculation.
(This section continues on the next page.)
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EXHIBIT E | DEPAR TMENTAL INDIRECT COST R ATES

INDIRECT COST RATES
Departmental Designation in the CAP
ICR on
Direct
Salary
Expense
ICR on
Direct
Expense
Planning 45% 11.6%
Building 80% 12.3%
Engineering 0% 7.6%
Fire & Prevention 126% 18.6%
Police 36% 13.9%
Public Works 108% 27.6%
Public Works - Community Facilities 158% 22.7%
Public Works - Water Utility 242% 35.5%
Public Works - Wastewater Utility 301% 21.6%
Composite for the City 71% 13.7%

APPLICATION OF INDIRECT COST RATES
Formally implementing indirect cost rates will require a series of deliberate measures and time in order to achieve accuracy, provide for efficient cost accounting, and ensure sufficient funding resources for both direct cost recovery and newly pursued indirect cost recovery.  FUTURE CONSIDERATION: CH OOSING AN INDIRECT COST RATE Determining which rate or rates to implement will depend on the capabilities of cost accounting systems available and business practices at the City in the future if and when it chooses to utilize indirect cost rates. At the City’s current scale and known applications for a potential indirect cost rate, either approach is reasonable.

However, before first applying an indirect cost rate to a specific project or program, it will be important to review underlying conditions, rules, regulations, contracts, and/or other provisions of the project or program to ensure compliance with any particular requirement attached to it, both in terms of allowed rate basis and allowed indirect costs. This is especially important for state or federal funding programs that require an OMB 2 CFR 200 compliant indirect cost plan on file, as this current Cost Allocation Plan is a “Full” Cost Allocation Plan, as described earlier in this report. Furthermore, some programs may simply offer a prenegotiated indirect cost rate that will suffice for the City or may impose a maximum indirect cost rate.
 FUTURE CONSIDERATION: APPLICATION OF AN INDIRECT COST R ATE Misapplication of indirect cost rates is a common error when accessing varied rate bases.

When the City reaches the point where it begins using indirect cost rates, it is recommended that the City create a formal procedure, if not policy, on how and when to apply its indirect cost rates. For example, the City needs to ensure that personnel from central services organizations not charge time to projects/programs, as their costs are embedded in the CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 25 Agenda Item Number 9
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indirect cost rates that will follow either direct charges of personnel to those projects or the direct expenditures themselves, depending on the rate method chosen for the project/program. Alternatively, if those personnel must charge time to projects/programs, the CAP will need to be revised to remove actual or expected direct billings of those costs, so they do not flow through the Cost Allocation Plan and contribute to its resultant rates and charges.

Further preventing mistakes in the application of these rates, for each project or program where the City intends to apply an indirect cost rate, it is recommended that one method be selected: either recover indirect costs on direct charges of City personnel time or recover indirect costs on direct expenditures of the project/program. To avoid easily duplicating cost recovery, the City should not apply both rates in the context of a single project/program. A formal policy delineating how to make that decision for each project could assist. Such a policy would typically set a threshold on the project/program. For example, on projects whose costs are driven substantially by City labor, the indirect rate on personnel time should apply. Conversely, for projects driven substantially by external costs, the indirect rate on direct expenditures should apply.
 FUTURE CONSIDERATION: BUDGETING FOR IN DIRECT C OST REC OVER Y Including indirect cost recovery in projects or programs will require internal education at the City and long-term planning to ensure both adequacy of funding available and avoidance of eroding resources optimally spent on the direct costs. This is particularly important in the capital improvement program. Near-term projects likely will not have been budgeted to include indirect cost recovery; therefore, if systems and practices are implemented to enable indirect cost rates on direct charges to those projects, funding may not be available. If the City intends to implement indirect cost recovery widely, capital improvement program planners in the City will be a critical partner in its realization.

2.I | POTENTIAL INTERFUND CHARGES FOR SERVICE
Interfund charges for service are transfers to the General Fund expressed as annual dollars for recovery of Citywide central services from eligible funds outside the General Fund.

In this Cost Allocation Plan, interfund charges for service are derived from the departmental indirect cost rates applied to eligible departmental costs reported to each fund. Funds can be comprised of expenditures originating from varying departments. In this methodology, applying a departmental indirect cost rate to a department’s reported costs creates a strong linkage for purposes of reasonable central services cost recovery from City funds. This is particularly the case for funds accounting for any future revenue measures which are intended to fund costs from multiple operating departments.

EXHIBIT F summarizes the potential interfund charges for service informed by the results of the Cost Allocation Plan. Refer to Appendix I, Exhibits 12a and 12b to view the detailed calculation. (This section continues on the next page.)
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EXHIBIT F | INTERFUND CHARGES FOR SERVICE FOR FY 2026-27 Fund Receiving an
Interfund Charge for Service
and Reimbursing the General Fund
Interfund Charge
for Service
Maximum Charge
in This Plan
500 | Water $ 770,772
510 | Wastewater $ 816,504
$ 1,587,276
Reimbursement to the General Fund
for Allocated Central Services in this Plan
Other Non-General Funds - Not Previously Charged $ 129,504 [a] 100 | General Fund - Remaining Central Services Borne $ 1,933,137 Total Central Services Allocated in this Plan $ 3,649,917 [a] The City would need to evaluate eligibility and sufficiency of funding sources to accept the calculated charge from this Plan.
 FUTURE CONSIDERATION: RESOURCE SUFFICIENCY
Calculated interfund charges may not be immediately applicable depending on current capacity of available resources in each fund, sufficiency of prevailing fees/rates comprising the majority of a fund’s revenues, and/or degree of flexibility of contractual arrangements and program funding. However, these results can and should inform future negotiations; rate, fee, or funding analysis; and processes that seek to modify incoming revenue streams in these funds.

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IMPLEMENTATION

3.A | APPLICATION TO BUDGET YEAR
The preceding report describes the complete Indirect Cost Allocation Plan for Fiscal Year 2026-2027.

This plan was prepared during the 2025-26 fiscal year and used a prior fiscal year’s actual expenditure reporting as the basis for allocation. This means that the outcomes of a plan generated to support budget development for a given year are based on actual costs two years prior. This lag is a common structure for an indirect cost allocation plan that intends to root itself in actual reported costs, rather than estimated or budgeted costs.

Appendix II displays the presentation given to a joint meeting of the Budget Committee and Enterprise Fund Oversight Committee on March 30, 2026, and subsequently to the City Council on May 5, 2026, to explain the outcomes of the Cost Allocation Plan and the differences from previous interfund charges for service. The outcomes presented to the City Council have since been incorporated into the City’s adopted Fiscal Year 2026-2027 Budget as of June 16, 2026.5 (This report understands that the City Council may have adopted a value for the interfund charges for service that applied an inflationary metric to the values presented in this report.)

3.B | UPDATE IN SUBSEQUENT YEAR
In years prior to these most recent Indirect Cost Allocation Plans, the City applied a percent-of-budget metric derived by its previous 2002 Cost Allocation Plan to determine interfund charges each fiscal year. The Indirect Cost Allocation Plan presented in this report – first comprehensively developed in 2024 – does not provide a comparable metric, and the City should not independently derive a comparable metric from this Plan’s results to continue that past practice.

Instead, the City intends to update the Cost Allocation Plan on a regular basis. The City has received the non-proprietary, fully open and self-contained, spreadsheet-based Plan, able to be updated by a user comfortable in that accessible platform. The City owns the complete tool. Additionally, the City is welcome to contact ClearSource for questions, advice, or additional consulting on this topic as it seeks to apply and maintain its Cost Allocation Plan.

It is recommended that the City embark on its Plan update at least two months prior to needing outcomes for its budget development process. This will ensure that Cost Allocation Plan outcomes can be finalized and flow into the budget development cycle without workload conflict for staff or circularity in the construction of the new budget.

In future years, when it is comfortable doing so, the City may be able to implement a less regular updating schedule of the full Plan. This can be accomplished in one of three different ways:
• Hold interfund charges fixed between Plan updates.
• Apply a Consumer Price Index factor or similar inflationary metric applied in other City budgeting to interfund charges between Plan updates.
• Apply the Indirect Cost Rates (ICRs) derived by this Plan to current expense profiles in receiving funds to calculate an interfund charge consistent with this Plan’s outcomes. (The City may need to engage a minor degree of consulting the first time it attempts this to ensure applicability and accuracy.)
The City should endeavor to conduct a comprehensive Cost Allocation Plan with similar documentation as this report no longer than every three years. 5 https://www.cityofsebastopol.gov/your-government/key-documents/ CLE ARSOU RCE RE PORT T O TH E CI T Y OF SE B AST OPOL | 28 Agenda Item Number 9
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APPENDIX I

INDIRECT COST ALLOCATION PLAN
FOR FISCAL YEAR 2026-2027
BASED ON FY 2024-2025 ACTUAL EXPENDITURES

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Table of Contents
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Model Exhibits
Workbook Exhibit
No. Function Description
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 Data Development
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.

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.

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.

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.

Presents the City’s Chart of Accounts.

Presents a listing of all labor positions in the City.

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

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Table of Contents
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Data Sources
Foundational Information
Analysis Requirement Description of Data City System or Other Source Expenses to be Allocated 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 [Name of City System] unit, salary/wage amount, and benefits amount
Most Recent Comprehensive Indirect Cost Labor allocation factors developed via interview or other mechanism, certain Indirect Cost Allocation Plan for FY 2024-25 Allocation Plan allocation metrics, methodology and structure developed during FY 2023-24 via study Labor Time
Analysis Requirement Description of Data or Assumption City System or Other Source Time Estimates, as Needed in Exhibit 3 Percent distribution of individual position time across functions of service defined by Developed by the most recent comprehensive the CAP in Exhibit 3 as applicable. CAP via staff interview or questionnaire; review periodically in subsequent comprehensive effort
Allocation Metrics
Analysis Requirement Name of Allocation Metric from Exhibit 5 Note from Exhibit 5 Basis for Allocating Costs Modified Operating Expenses Refer to Exhibit 2a-Supplemental.

Basis for Allocating Costs Net Operating Expenses Refer to Exhibit 2a-Supplemental.

Basis for Allocating Costs Gross Expense Net of Distortions Refer to Exhibit 2a-Supplemental.

Basis for Allocating Costs Compensated Labor Hours (Approx. FTEE) Actual reported FY 2022-23; compensated labor Basis for Allocating Costs Personnel Count Document, Fiscal Year 2023-2024 Budget, "Staffing Summary."
Basis for Allocating Costs Utility Accounts Document, Annual Comprehensive Financial Report (2021-22), "Operating Indicators."
Basis for Allocating Costs Capital Asset Value (Infrastructure) Document, Annual Comprehensive Financial Report (2021-22), "Note 6, Capital Assets,"
depreciable infrastructure only.

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

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

Basis for Allocating Costs Revenues Receipted FY 2023-24 Budget, transaction-based revenue categories by department.

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

City System or Other Source
See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

See Note at Left.

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SCENARIO A
"Full Cost Allocation Plan / Based on Prior Year Actual Expense / Excludes City Attorney as an Allocated Cost Pool ITERATION LAST ISSUED: 2/22/2026
Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Management Brief
The following key highlights represent maximum recommendations generated by this Cost Allocation Plan.

A1. Indirect Rates for Allocated Central Services, Citywide Composite

70.5% on direct salary expense
Apply this rate to billed salary expenses as a mark-up for central overhead.

13.7% on direct expenditure
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.

A2. Indirect Rates for Allocated Central Services, Departmental on Direct
Salary Expense
on Direct
Expense
Broad Department Designation [a]
Planning 45% 11.6%
Building 80% 12.3%
Engineering 0% 7.6%
Fire & Prevention 126% 18.6%
Police 36% 13.9%
Public Works 108% 27.6%
Public Works - Community Facilities 158% 22.7%
Public Works - Water Utility 242% 35.5%
Public Works - Wastewater Utility 301% 21.6%
[a] "Department" descriptions are for Cost Allocation Plan purposes and may not match organizational charts. For example, Water is a division of Public Works but is called out individually in this Plan.

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

"
Agenda Item Number 9

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

-
Agenda Item Number 9
Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 for FY 2026 27 BUDGET (Based on Expenditures from FY Actual 2024-25)
Transfer to the
General Fund
Distribution of
Outcomes
500 | WATER FUND $ 770,772 21.1%
510 | WasteWater Enterprise Fund $ 816,504 22.4%
Fund Previously Receiving an Interfund Charge for Service Maximum Transfers to the General Fund for Recovery of Central Services [a] $ 1,587,276 43.5% Remaining Central Services in the 100 | GENERAL FUND [b,c] $ 2,062,641 56.5% Total Central Services Allocated in this Plan $ 3,649,917 100.0% [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.

The above table is manually generated, listing only those funds on which an interfund charge is intended to be assessed in the budget year.

B2. Comparison to Transfers Calculated in Previous Budgeted Fiscal Year Transfer to the
General Fund
Change
in This Plan
(B1-B2)
Fund
500 | WATER FUND $ 845,358 $ (74,586)
510 | WasteWater Enterprise Fund $ 950,965 $ (134,461)
Total Transfers to the General Fund for Recovery of Central Services $ 1,796,323 $ (209,048)

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Allocation Basis
City Council Admin. Oversight Compensated Labor Hours (Approx. FTEE) $ 43,126 City Council General Fiscal Oversight Net Operating Expenses $ 43,126 City Council Capital Fiscal Oversight Capital Asset Value (Infrastructure) $ 86,252 City Manager Admin. Management Compensated Labor Hours (Approx. FTEE) $ 206,698 City Manager General Fiscal Management Net Operating Expenses $ 206,721 City Manager Capital Fiscal Management Capital Asset Value (Infrastructure) $ 413,392 City Attorney Citywide Service Net Operating Expenses $ - City Clerk Citywide Service Net Operating Expenses $ 331,395 Finance / Admin. Services - All General FunCitywide Accounting / Budget Net Operating Expenses $ 596,036 Finance / Admin. Services - All General FunUtility Billing & Support Utility Accounts $ 304,493 Finance / Admin. Services - All General FunPayroll Compensated Labor Hours (Approx. FTEE) $ 82,482 Finance / Admin. Services - All General FunAccounts Payable Services & Supplies Expense $ 72,171 Finance / Admin. Services - All General FunAccounts Receivable / Cash Receipts Revenues Receipted $ 41,241 Finance / Admin. Services - All General FunInformation Technology Mgmt. Personnel Count $ 154,749 Finance / Admin. Services - All General FunHuman Resources Compensated Labor Hours (Approx. FTEE) $ 102,612 Engineering - All General Fund Programs Technical Support - Public Projects Capital Asset Value (Infrastructure) $ 212,414 Public Works - Corporation Yard Dept. Admin. Management Public Works Personnel Count $ 245,567 Public Works - Corporation Yard Dept. Fiscal Management Public Works Modified Operating Expense $ 245,567 Public Works - Governmental Building Govt. Facility Maintenance Personnel Count $ 164,750 Non Departmental Personnel Services Compensated Labor Hours (Approx. FTEE) $ 86,095 Non Departmental Info. Tech. Services Personnel Count $ 11,031 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 $ 3,649,917 Fiscal Year Used as Basis for Alloable Expense: Actual 2024-25 C2. Allocated Central Services in Previous Plan
Total Central Services Allocated in the Prior Plan $ 4,378,031 Change in This Plan (C1-C2) $ (728,115)
Note: The expenditure year was changed between plans from current budgeted fiscal year to previous actual fiscal year. Additionally, the City Attorney central service organization was eliminated as an allocated cost pool in this plan.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 1
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Management Brief
The following key highlights represent maximum recommendations generated by this Cost Allocation Plan.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Actual
2024-25 Adjustment Expense Basis
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 176,804 $ (4,300) $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 827,312 $ (500) $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 646,785 $ (646,785) -$ 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 457,159 $ (125,764) $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ 1,385,796 $ (32,013) $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ 471,251 $ (258,837) $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 512,175 $ (21,042) $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 221,250 $ (56,500) $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ 397,126 $ (300,000) $ 97,126 Direct Services in the General Fund
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 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 $ - $ 646,785 $ 646,785 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ 125,764 $ 125,764 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ 32,013 $ 32,013 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ 258,837 $ 258,837 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ 21,042 $ 21,042 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ 56,500 $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ 300,000 $ 300,000 100 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 $ 657,815 $ - $ 657,815 100 GENERAL FUND 2202 Building 4 Building $ 303,081 $ - $ 303,081 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ 1,490,275 $ - $ 1,490,275 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ 2,001 $ - $ 2,001 100 GENERAL FUND 3202 Police 7 Police $ 5,123,538 $ - $ 5,123,538 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ -
100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ 42,620 $ - $ 42,620 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ 353,356 $ - $ 353,356 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ 591,240 $ - $ 591,240 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ 138,446 $ - $ 138,446 100 GENERAL FUND 4107 Public Works - [Division Title] 8 Public Works $ 11,116 $ - $ 11,116 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities $ 172,309 $ - $ 172,309 100 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 $ 212,031 $ - $ 212,031 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 119,224 $ - $ 119,224 100 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 $ 86,169 $ - $ 86,169 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ -

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Actual
2024-25 Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - 100 GENERAL FUND [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 61,239 $ - $ 61,239 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - 103 Buildings,Facilities & Infrast 3202 Police 7 Police $ - $ - $ - 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities $ - $ - $ - 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities $ - $ - $ - 104 Equip,Technology & Vehicles 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - 104 Equip,Technology & Vehicles 3202 Police 7 Police $ - $ - $ - 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ 12,775 $ - $ 12,775 120 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 $ - $ - $ - 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - 122 PermitTechnology Fund 2102 Planning 3 Planning $ 21,185 $ - $ 21,185 122 PermitTechnology Fund 2202 Building 4 Building $ 327 $ - $ 327 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 8,712 $ - $ 8,712 123 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 $ 1,964 $ - $ 1,964 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 65,309 $ - $ 65,309 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 46,008 $ - $ 46,008 128 Police Endowment Fund 3202 Police 7 Police $ 82,005 $ - $ 82,005 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ 185,773 $ - $ 185,773 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 1,328 $ - $ 1,328 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 78,583 $ - $ 78,583 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 7,011 $ - $ 7,011 203 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 $ 188 $ - $ 188 204 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 $ 7,300 $ - $ 7,300 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - 209 SLESF Grant Fund 3202 Police 7 Police $ 120,000 $ - $ 120,000 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 64,907 $ - $ 64,907

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Actual
2024-25 Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 211 Transportation Grants 2102 Planning 3 Planning $ 185,582 $ - $ 185,582 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 2,673 $ - $ 2,673 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning $ - $ - $ - 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 57,404 $ - $ 57,404 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 52,982 $ - $ 52,982 213 Traffic Impact Fee Fund 2102 Planning 3 Planning $ 1,056 $ - $ 1,056 215 Street Lighting Assess District 1401 Finance 2 General Government $ 14,635 $ - $ 14,635 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works $ 114,187 $ - $ 114,187 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 69,007 $ - $ 69,007 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 25,982 $ - $ 25,982 217 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 $ - $ - $ - 245 OTS Police Fed Grants 3202 Police 7 Police $ 25,990 $ - $ 25,990 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning $ 10,330 $ - $ 10,330 248 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 $ 67,757 $ - $ 67,757 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ 469,386 $ - $ 469,386 401 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 $ 903,093 $ - $ 903,093 500 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 $ 27,421 $ - $ 27,421 500 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 $ 1,291,386 $ - $ 1,291,386 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ 1,306 $ - $ 1,306 500 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 $ 16,539 $ - $ 16,539 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ 34,384 $ - $ 34,384 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility $ 349,801 $ - $ 349,801 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility $ 26,566 $ - $ 26,566

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Actual
2024-25 Adjustment Expense Basis
Fund Organization Classification for Indirect Rates [a] Expenditure Basis 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility $ 1,529 $ - $ 1,529 501 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 $ 22,135 $ - $ 22,135 502 Water Connection Fee Fund 0000 Non Departmental 10 Public Works - Water Utility $ - $ - $ - 510 WasteWater Enterprise Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ 941,485 $ - $ 941,485 510 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 $ 27,797 $ - $ 27,797 510 WasteWater Enterprise Fund 2102 Planning 11 Public Works - Wastewater Utility $ - $ - $ - 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 $ 717,516 $ - $ 717,516 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility $ 2,118,436 $ - $ 2,118,436 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility $ 1,218 $ - $ 1,218 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility $ - $ - $ - 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility $ 24,451 $ - $ 24,451 511 Sewer Enterprise Capital Proj Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ 214,771 $ - $ 214,771 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility $ 446 $ - $ 446 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility $ 1,529 $ - $ 1,529 511 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 $ 30,576 $ - $ 30,576 601 Insurance & Benefit-ISF 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 1,276,211 $ - $ 1,276,211 700 General Capital Projects 2150 Planning 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 700 General Capital Projects 2151 Planning - [Title] 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 700 General Capital Projects 2350 Engineering 0 Unclassified / CIP, ISF, Transfer $ 80,643 $ - $ 80,643 700 General Capital Projects 2351 Engineering 0 Unclassified / CIP, ISF, Transfer $ 226,541 $ - $ 226,541 700 General Capital Projects 4151 Public Works 0 Unclassified / CIP, ISF, Transfer $ 63,967 $ - $ 63,967 800 General Fixed Assets 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ 926,021 $ - $ 926,021 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - Grand Total Expenditure $ 25,683,815 $ 0 $ 25,683,815

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Net Operating Expense
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
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 97,126 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 $ - $ - $ - $ - $ - $ 646,785 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ - $ - $ - $ - $ 125,764 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ - $ - $ - $ - $ 32,013 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ - $ - $ - $ - $ 258,837 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ 21,042 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ - $ - $ - $ - $ 300,000 100 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 $ - $ - $ - $ - $ - $ 657,815 100 GENERAL FUND 2202 Building 4 Building $ - $ - $ - $ - $ - $ 303,081 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 1,490,275 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 2,001 100 GENERAL FUND 3202 Police 7 Police $ - $ (70,867) $ - $ - $ - $ 5,052,671 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ - $ (16,475) $ - $ - $ - $ 26,145 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ - $ - $ - $ - $ - $ 353,356 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 591,240 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ - $ - $ - $ - $ - $ 138,446 100 GENERAL FUND 4107 Public Works - [Division Title] 8 Public Works $ - $ - $ - $ - $ - $ 11,116 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 172,309 100 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 $ - $ (55,877) $ - $ - $ - $ 156,154 100 GENERAL FUND 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (119,224) $ - $ - $ - $ - $ - 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 $ (86,169) $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ -

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Net Operating Expense
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 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer Net Operating
Expenses
-$
-$
-$
-$
Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (61,239) $ - $ - 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ - $ - $ - $ - $ - $ 12,775 120 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 $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ - 122 PermitTechnology Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 21,185 122 PermitTechnology Fund 2202 Building 4 Building $ - $ - $ - $ - $ - $ 327 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (8,712) $ - $ - 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 $ - $ - $ - $ - $ - $ 1,964 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (65,309) $ - $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (46,008) $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ - $ (71,702) $ - $ - $ - $ 10,303 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 185,773 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (1,328) $ - $ - 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (78,583) $ - $ - 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ 7,011 203 Art In-Lieu Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 188 204 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 $ - $ - $ - $ - $ - $ 7,300 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 209 SLESF Grant Fund 3202 Police 7 Police $ - $ - $ - $ (120,000) $ - $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ (64,907) $ - $ -

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Net Operating Expense
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
211 Transportation Grants 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 185,582 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ (2,673) -$ -$ 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (57,404) -$ -$ -$ -$ -$ 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ (52,982) -$ -$ 213 Traffic Impact Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 1,056 215 Street Lighting Assess District 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 14,635 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 114,187 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ (69,007) -$ -$ 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ $ (25,982) -$ -$ 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 -$ -$ -$ -$ -$ -$ 245 OTS Police Fed Grants 3202 Police 7 Police -$ -$ -$ -$ -$ $ 25,990 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 10,330 248 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 -$ -$ -$ -$ -$ $ 67,757 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer $ (469,386) -$ -$ -$ -$ -$ 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 -$ -$ -$ $ (50,230) -$ $ 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 -$ -$ -$ -$ -$ $ 27,421 500 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 -$ -$ -$ -$ -$ $ 1,291,386 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility $ (1,306) -$ -$ -$ -$ -$ 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 $ (16,539) -$ -$ -$ -$ -$ 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility $ (34,384) -$ -$ -$ -$ -$ 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility -$ $ 50,230 $ (241,132) $ (158,899) -$ -$ 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility -$ $ (26,566) -$ -$ -$ -$

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

-
Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Net Operating Expense
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 501 Water Enterprise Capital Proj Fund 2351 Engineering 10 Public Works - Water Utility -$ $ (1,529) -$ -$ -$ 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 -$ $ (22,135) -$ -$ -$ 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 -$ -$ -$ $ (32,551) -$ 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 -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 2102 Planning 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility $ (1,218) -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility $ (24,451) -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 0000 Non Departmental 11 Public Works - Wastewater Utility -$ $ 32,551 $ (247,322) -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ $ (446) -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ $ (1,529) -$ -$ -$ 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 -$ $ (30,576) -$ -$ -$ 601 Insurance & Benefit-ISF 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2150 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2151 Planning - [Title] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 0 Unclassified / CIP, ISF, Transfer -$ $ (80,643) -$ -$ -$ 700 General Capital Projects 2351 Engineering 0 Unclassified / CIP, ISF, Transfer -$ $ (226,541) -$ -$ -$ 700 General Capital Projects 4151 Public Works 0 Unclassified / CIP, ISF, Transfer -$ $ (63,967) -$ -$ -$ 800 General Fixed Assets 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ $ (926,021) -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ Grand Total $ (874,666) $ (586,071) $ (1,414,474) $ (842,911) $ Net Operating
Expenses
-$
-$
-$
-$
$ 908,934
-$
-$
-$
-$
$ 27,797
-$
-$
-$
-$
-$
$ 717,516
$ 2,118,436
-$
-$
-$
-$
-$
-$
-$
-$
$ 1,276,211
-$
-$
-$
-$
-$
-$
-$
-$
-$
$ 21,965,693

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large
Payments
Distorting
Expense
Extraordinary
Expense
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 97,126 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 $ - $ - $ - $ - $ - $ 646,785 100 GENERAL FUND 1301 City Clerk 2 General Government $ - $ - $ - $ - $ - $ 125,764 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government $ - $ - $ - $ - $ - $ 32,013 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering $ - $ - $ - $ - $ - $ 258,837 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ 21,042 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ 56,500 100 GENERAL FUND 0000 Non Departmental 2 General Government $ - $ - $ - $ - $ - $ 300,000 100 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 $ - $ - $ - $ - $ - $ 657,815 100 GENERAL FUND 2202 Building 4 Building $ - $ - $ - $ - $ - $ 303,081 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 1,490,275 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ 2,001 100 GENERAL FUND 3202 Police 7 Police $ - $ - $ - $ - $ - $ 5,052,671 100 GENERAL FUND 3213 Police 7 Police $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 26,145 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works $ - $ - $ - $ - $ - $ 353,356 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 591,240 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works $ - $ - $ - $ - $ - $ 138,446 100 GENERAL FUND 4107 Public Works - [Division Title] 8 Public Works $ - $ - $ - $ - $ - $ 11,116 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ 172,309 100 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 $ - $ - $ - $ - $ - $ 156,154 100 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 $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ - 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer $ -

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large
Payments
Distorting
Expense
Extraordinary
Expense
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer Modified
Operating
Expenses
-$
-$
-$
-$
Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 0000 Non Departmental 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works $ - $ - $ - $ - $ - $ - 105 Pension & OPEB Fund 1401 Finance 2 General Government $ - $ - $ - $ (12,775) $ - $ - 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 $ - $ - $ - $ - $ - $ - 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ - 122 PermitTechnology Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 21,185 122 PermitTechnology Fund 2202 Building 4 Building $ - $ - $ - $ - $ - $ 327 123 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 $ - $ - $ - $ - $ - $ 1,964 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 128 Police Endowment Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ 10,303 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works $ - $ - $ - $ - $ - $ 185,773 201 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 $ - $ - $ - $ - $ - $ 7,011 203 Art In-Lieu Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works $ - $ - $ - $ - $ - $ 188 204 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 $ - $ - $ - $ - $ - $ 7,300 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ - 208 General Plan Update Fund 2102 Planning 3 Planning $ - $ - $ - $ - $ - $ - 209 SLESF Grant Fund 3202 Police 7 Police $ - $ - $ - $ - $ - $ - 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ - $ - $ - $ - $ - $ -

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
211 Transportation Grants 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 185,582 212 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 -$ -$ -$ -$ -$ -$ 213 Traffic Impact Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 1,056 215 Street Lighting Assess District 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 14,635 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 114,187 216 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 -$ -$ -$ -$ -$ -$ 245 OTS Police Fed Grants 3202 Police 7 Police -$ -$ -$ -$ -$ $ 25,990 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 10,330 248 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 -$ -$ -$ -$ -$ $ 67,757 248 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 -$ -$ -$ -$ -$ $ 27,421 500 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 -$ -$ -$ -$ -$ $ 1,291,386 500 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 -$ -$ -$ -$ -$ -$

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- -
Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large
Payments
Distorting
Expense
Extraordinary
Expense
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor 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 -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 1401 Finance 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 2102 Planning 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ $ (2,118,436) -$ 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 0000 Non Departmental 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 601 Insurance & Benefit-ISF 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ $ (1,276,211) -$ -$ 700 General Capital Projects 2150 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2151 Planning - [Title] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2351 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 4151 Public Works 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 800 General Fixed Assets 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ Grand Total $ (1,761,797) $ $ (1,276,211) $ (2,131,210) $ Modified
Operating
Expenses
-$
-$
-$
-$
-$
-$
-$
-$
-$
$ 27,797
-$
-$
-$
-$
-$
$ 717,516
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
-$
$ 16,796,474

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Central Services in the General Fund
$ 172,504
$ 826,812
-$
$ 331,395
$ 1,353,783
$ 212,414
$ 491,133
$ 164,750
$ 97,126
$ 4,300
$ 500
$ 646,785
$ 125,764
$ 32,013
$ 258,837
$ 21,042
$ 56,500
$ 300,000
-$
-$
-$
-$
$ 657,815
$ 303,081
$ 1,490,275
$ 2,001
$ 5,123,538
-$
$ 42,620
$ 353,356
$ 591,240
$ 138,446
$ 11,116
$ 172,309
-$
-$
$ 212,031
$ 119,224
$ 64,585
-$
$ 86,169
-$
-$
-$
Gross Expense
Net of
Distortions
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 the General Fund
100 GENERAL FUND 1001 City Council 2 General Government -$ -$ -$ -$ -$ 100 GENERAL FUND 1101 City Manager 2 General Government -$ -$ -$ -$ -$ 100 GENERAL FUND 1201 City Attorney 2 General Government -$ -$ -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 2 General Government -$ -$ -$ -$ -$ 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 2 General Government -$ -$ -$ -$ -$ 100 GENERAL FUND 23xx Engineering - All General Fund Programs 5 Engineering -$ -$ -$ -$ -$ 100 GENERAL FUND 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ 100 GENERAL FUND 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ 100 GENERAL FUND 0000 Non Departmental 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 0 [extra] 2 General Government -$ -$ -$ -$ -$ 100 GENERAL FUND 2102 Planning 3 Planning -$ -$ -$ -$ -$ 100 GENERAL FUND 2202 Building 4 Building -$ -$ -$ -$ -$ 100 GENERAL FUND 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ 100 GENERAL FUND 3114 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ 100 GENERAL FUND 3202 Police 7 Police -$ -$ -$ -$ -$
100 GENERAL FUND 3213 Police 7 Police -$ -$ -$ -$ -$
100 GENERAL FUND 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ 100 GENERAL FUND 4103 Public Works - Streets Maintenance 8 Public Works -$ -$ -$ -$ -$ 100 GENERAL FUND 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ 100 GENERAL FUND 4105 Public Works - Parking Lots 8 Public Works -$ -$ -$ -$ -$ 100 GENERAL FUND 4107 Public Works - [Division Title] 8 Public Works -$ -$ -$ -$ -$ 100 GENERAL FUND 4202 Public Works - Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9

Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ Direct Services in Other Funds
103 Buildings,Facilities & Infrast 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (61,239) -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 1001 City Council 2 General Government -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4002 Senior Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4106 Public Works - Governmental Building 8 Public Works -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 103 Buildings,Facilities & Infrast 4302 PW-Ives Pool 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 0000 Non Departmental 6 Fire & Prevention -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3102 Fire & Prevention 6 Fire & Prevention -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 3202 Police 7 Police -$ -$ -$ -$ -$ -$ 104 Equip,Technology & Vehicles 4102 Public Works - Corporation Yard 8 Public Works -$ -$ -$ -$ -$ -$ 105 Pension & OPEB Fund 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 12,775 120 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 -$ -$ -$ -$ -$ -$ 120 Tree Replacement Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ -$ 122 PermitTechnology Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 21,185 122 PermitTechnology Fund 2202 Building 4 Building -$ -$ -$ -$ -$ $ 327 123 Street Pavement Reserve 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (8,712) -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ $ 1,964 127 Flood Mitigation Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (65,309) -$ -$ -$ -$ 127 Flood Mitigation Fund 4202 PW-Community Center 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ 128 Police Endowment Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (46,008) -$ -$ -$ -$ 128 Police Endowment Fund 3202 Police 7 Police -$ -$ -$ -$ -$ $ 82,005 200 Gas Tax Fund 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 185,773 201 Measure M-Road Mtn 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (1,328) -$ -$ -$ -$ 202 Measure M-ParkImpr Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (78,583) -$ -$ -$ -$ 203 Art In-Lieu Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 7,011 203 Art In-Lieu Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 28,500 203 Art In-Lieu Fund 4104 Public Works - Parks & Landscaping 8 Public Works -$ -$ -$ -$ -$ $ 188 204 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 -$ -$ -$ -$ -$ $ 7,300 208 General Plan Update Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 208 General Plan Update Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 209 SLESF Grant Fund 3202 Police 7 Police -$ $ (120,000) -$ -$ -$ -$ 211 Transportation Grants 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (64,907) -$ -$ -$ -$

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 211 Transportation Grants 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 185,582 212 Park In-Lieu Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (2,673) -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ -$ 212 Park In-Lieu Fee Fund 9971 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 57,404 213 Traffic Impact Fee Fund 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (52,982) -$ -$ -$ -$ 213 Traffic Impact Fee Fund 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 1,056 215 Street Lighting Assess District 1401 Finance 2 General Government -$ -$ -$ -$ -$ $ 14,635 215 Street Lighting Assess District 4103 Public Works - Streets 8 Public Works -$ -$ -$ -$ -$ $ 114,187 216 CDBG ADA Transitional Plan 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (69,007) -$ -$ -$ -$ 217 Road Mtn & Rehab (SB1) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ $ (25,982) -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ -$ 245 OTS Police Fed Grants 3202 Police 7 Police -$ -$ -$ -$ -$ $ 25,990 247 Suppl Plng Grant (SB2&LEAP) 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ -$ 247 Suppl Plng Grant (SB2&LEAP) 2102 Planning 3 Planning -$ -$ -$ -$ -$ $ 10,330 248 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 -$ -$ -$ -$ -$ $ 67,757 248 Measure H-Fire Sales Tax 9974 Debt Service 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ $ 469,386 401 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 -$ $ (50,230) -$ $ (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 -$ -$ -$ -$ -$ $ 27,421 500 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 -$ -$ -$ -$ -$ $ 1,291,386 500 WATER FUND 9971 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 1,306 500 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 -$ -$ -$ -$ -$ $ 16,539 500 WATER FUND 9980 Debt Service 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 34,384 501 Water Enterprise Capital Proj Fund 0000 Non Departmental 10 Public Works - Water Utility $ (241,132) $ (158,899) -$ -$ -$ $ (50,230) 501 Water Enterprise Capital Proj Fund 2350 Engineering 10 Public Works - Water Utility -$ -$ -$ -$ -$ $ 26,566

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- - - - - -
Agenda Item Number 9
Exhibit 2a-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor 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 -$ $ (32,551) -$ $ (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 -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 2102 Planning 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 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 -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 4502 PW Subregional O&M 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9971 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9974 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 510 WasteWater Enterprise Fund 9980 Debt Service 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 0000 Non Departmental 11 Public Works - Wastewater Utility $ (247,322) -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2350 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 2351 Engineering 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4150 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 511 Sewer Enterprise Capital Proj Fund 4151 Public Works 11 Public Works - Wastewater Utility -$ -$ -$ -$ -$ 601 Insurance & Benefit-ISF 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ $ (1,276,211) 700 General Capital Projects 2150 Planning 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2151 Planning - [Title] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2350 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 2351 Engineering 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 700 General Capital Projects 4151 Public Works 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 800 General Fixed Assets 0000 Non Departmental 0 Unclassified / CIP, ISF, Transfer $ (926,021) -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ 0 [extra] 0 [extra] 0 Unclassified / CIP, ISF, Transfer -$ -$ -$ -$ -$ Gross Expense
Net of
Distortions
$ 1,529
-$
$ 22,135
-$
-$
-$
-$
-$
-$
$ 27,797
-$
-$
-$
-$
-$
$ 717,516
$ 2,118,436
$ 1,218
-$
$ 24,451
$ (32,551)
$ 446
$ 1,529
-$
$ 30,576
-$
-$
-$
$ 80,643
$ 226,541
$ 63,967
-$
-$
-$
-$
Grand Total $ $ $ (1,414,474) $ (842,911) $ $ (1,761,797) $ $ (1,276,211) $ $ $ 20,388,422

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 2b
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Fund Structure and Expenditure Basis
No. Title No. Title No. Title Total Actual
2024-25 Adjustment Expense Basis
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ 176,804 $ (4,300) $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 827,312 $ (500) $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ 646,785 $ (646,785) -$ 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 457,159 $ (125,764) $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ 1,385,796 $ (32,013) $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ 471,251 $ (258,837) $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 512,175 $ (21,042) $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 221,250 $ (56,500) $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ 397,126 $ (300,000) $ 97,126 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 3,865,693 -$ $ 3,865,693 2 General Government $ 27,410 $ 1,109,362 $ 1,136,772
3 Planning $ 904,468 -$ $ 904,468
4 Building $ 303,408 -$ $ 303,408
5 Engineering -$ $ 258,837 $ 258,837
6 Fire & Prevention $ 1,560,033 -$ $ 1,560,033
7 Police $ 5,353,497 -$ $ 5,353,497
8 Public Works $ 1,394,306 $ 77,542 $ 1,471,848
9 Public Works - Community Facilities $ 426,960 -$ $ 426,960 10 Public Works - Water Utility $ 2,674,161 -$ $ 2,674,161 11 Public Works - Wastewater Utility $ 4,078,224 -$ $ 4,078,224 Grand Total Expenditure $ 25,683,815 $ 0 $ 25,683,815
Fund Organization Classification for Indirect Rates Expenditure Basis

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Net Operating Expense
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
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 97,126 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ (796,769) $ (371,151) $ (926,021) $ (481,231) -$ $ 1,290,522 2 General Government -$ -$ -$ -$ -$ $ 1,136,772
3 Planning -$ -$ -$ -$ -$ $ 904,468
4 Building -$ -$ -$ -$ -$ $ 303,408
5 Engineering -$ -$ -$ -$ -$ $ 258,837
6 Fire & Prevention -$ -$ -$ -$ -$ $ 1,560,033
7 Police -$ $ (142,569) -$ $ (120,000) -$ $ 5,090,928
8 Public Works -$ -$ -$ -$ -$ $ 1,471,848
9 Public Works - Community Facilities -$ $ (72,352) -$ -$ -$ $ 354,608 10 Public Works - Water Utility $ (52,229) -$ $ (241,132) $ (209,130) -$ $ 2,171,671 11 Public Works - Wastewater Utility $ (25,668) -$ $ (247,322) $ (32,551) -$ $ 3,772,683 Grand Total $ (874,666) $ (586,071) $ (1,414,474) $ (842,911) $ $ 21,965,693

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Derivation of Allocation Factor: Modified Operating Expense No. Title No. Title No. Title Overhead
Charge ISF Charges Large
Payments
Distorting
Expense
Extraordinary
Expense
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Modified Operating
Expenses
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ 97,126 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ -$ $ (1,276,211) -$ -$ $ 14,311 2 General Government -$ -$ -$ $ (12,775) -$ $ 1,123,997 3 Planning -$ -$ -$ -$ -$ $ 904,468
4 Building -$ -$ -$ -$ -$ $ 303,408
5 Engineering -$ -$ -$ -$ -$ $ 258,837
6 Fire & Prevention -$ -$ -$ -$ -$ $ 1,560,033
7 Police -$ -$ -$ -$ -$ $ 5,090,928
8 Public Works -$ -$ -$ -$ -$ $ 1,471,848
9 Public Works - Community Facilities -$ -$ -$ -$ -$ $ 354,608 10 Public Works - Water Utility $ (852,863) -$ -$ -$ -$ $ 1,318,808 11 Public Works - Wastewater Utility $ (908,934) -$ -$ $ (2,118,436) -$ $ 745,313 Grand Total $ (1,761,797) $ $ (1,276,211) $ (2,131,210) $ $ 16,796,474

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- - - - - -
Agenda Item Number 9
Exhibit 2b-Supplemental
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization Classification for Indirect Rates Deductions to Expense Basis to Derive Allocation Factor Gross Expense Net of
Distortions
Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 172,504 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 826,812 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 331,395 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,353,783 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 212,414 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 491,133 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 164,750 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 97,126 Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ -$ $ (926,021) $ (481,231) -$ -$ -$ $ (1,276,211) -$ -$ $ 1,182,230 2 General Government -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 1,136,772 3 Planning -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 904,468
4 Building -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 303,408
5 Engineering -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 258,837
6 Fire & Prevention -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 1,560,033 7 Police -$ -$ -$ $ (120,000) -$ -$ -$ -$ -$ -$ $ 5,233,497 8 Public Works -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 1,471,848 9 Public Works - Community Facilities -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ $ 426,960 10 Public Works - Water Utility -$ -$ $ (241,132) $ (209,130) -$ $ (852,863) -$ -$ -$ -$ $ 1,371,037 11 Public Works - Wastewater Utility -$ -$ $ (247,322) $ (32,551) -$ $ (908,934) -$ -$ -$ -$ $ 2,889,417 Grand Total $ $ $ (1,414,474) $ (842,911) $ $ (1,761,797) $ $ (1,276,211) $ $ $ 20,388,422

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 Personnel Data Allocation of Time to Central Services Functions Total Labor Full Time General Admin. General Fiscal Capital Fiscal Title Direct Services Rationale for Allocation Cost Equivalency Admin Oversight Oversight Oversight
Distribution of Labor Cost
All Positions $ 18,000 6.00 0% 25% 25% 50% 0% See note [a] $ 18,000 0% 25% 25% 50% 0%
Distribution of FTEs 6.00 0% 25% 25% 50% 0%
[a] A common distribution of governmental oversight is to split between administrative and fiscal issues. In a small agency, fiscal matters tend to dominate agenda time; therefore, this distribution has been set to one-quarter administrative and three-quarters fiscal. Furthermore in a small agency, capital programs tend to dominate agenda time; therefore, fiscal oversight is further distributed between general fiscal and capital fiscal oversight, in this case one-third general and two-thirds capital. These distribution factors have been compared to a sampling of recent council agendas.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
$ 158,342 0.50
-$ -
Capital Fiscal Management
Direct Services
Position Personnel Data Allocation of Time to Central Services Functions Total Labor Full Time General Admin. General Fiscal Capital Fiscal Title Direct Services Rationale for Allocation Cost Equivalency Admin Management Management Management 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%

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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-
Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 -$ -
-$ -
Personnel Data
Direct Services
Position Allocation of Time to Central Services Functions Total Labor Full Time General Citywide Title Not in Use Direct Services Rationale for Allocation Cost Equivalency Admin Service
[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%

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 -$ -
$ 78,001 0.25 < Includes typical non-allocable services such as public records requests and elections.

Personnel Data Allocation of Time to Central Services Functions Direct Services
Position
Total Labor Full Time General Citywide Title Not in Use Direct Services Rationale for Allocation Cost Equivalency Admin Service
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%

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 -$ -
$ 10,661 0.15 < Includes business licensing.

Personnel Data Allocation of Time to Central Services Functions [a] Direct Services
Position
Citywide Accounts Information Total Labor Full Time General Utility Billing Accounts Human Title Accounting / Payroll Receivable / Technology Direct Services Rationale for Allocation Cost Equivalency Admin & Support Payable Resources Budget Cash Receipts Mgmt.

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% [a] Per comprehensive study to develop the Indirect Cost Allocation Plan for FY 2024-25.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 -$ -
-$ 0.83 < Includes support of private projects and permitting.

Personnel Data Allocation of Time to Central Services Functions [a] Direct Services
Position
Technical Total Labor Full Time General Title Support - Public Not in Use Direct Services Rationale for Allocation Cost Equivalency Admin Projects
Distribution of Labor Cost
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 $ 0% 0% 0% 0%
Distribution of FTEs 1.25 0% 33% 0% 67%
[a] Per comprehensive study to develop the Indirect Cost Allocation Plan for FY 2024-25.

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
$ 138,606 0.66
$ 5,554 0.50
Personnel Data Allocation of Time to Central Services Functions Dept. Fiscal Management
Direct Services
Position
Total Labor Full Time General Dept. Admin. Dept. Fiscal Title Direct Services Rationale for Allocation Cost Equivalency Admin Management Management
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%

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 -$ -
-$ -
Personnel Data Allocation of Time to Central Services Functions Direct Services
Position
Total Labor Full Time General Govt. Facility Title Not in Use Direct Services Rationale for Allocation Cost Equivalency Admin Maintenance
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%

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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-
Agenda Item Number 9
Central Services Identification
Exhibit 3
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 -$ -
-$ -
Personnel Data Allocation of Time to Central Services Functions Direct Services
Position
Total Labor Full Time General Personnel Info. Tech. Facilities Admin. Title Fiscal Services Direct Services Rationale for Allocation Cost Equivalency Admin Services Services Services Services [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%

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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- - - - - -
Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-1001 - City Council Description Total Actual
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 $ 18,300 -$ n/a - full cost plan $ 18,300 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 $ 3,166 -$ n/a - full cost plan $ 3,166 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4105 Medicare & Fica $ 1,400 -$ n/a - full cost plan $ 1,400 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4130 Health Insurance $ 23,205 -$ n/a - full cost plan $ 23,205 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4150 Dental $ 3,845 -$ n/a - full cost plan $ 3,845 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4151 Vision $ 405 -$ n/a - full cost plan $ 405 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4183 EAP Insurance $ 170 -$ n/a - full cost plan $ 170 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4184 Life Insurance $ 162 -$ n/a - full cost plan $ 162 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4210 Prof. Contracted Services $ 54,146 -$ n/a - full cost plan $ 54,146 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 $ 5,083 -$ n/a - full cost plan $ 5,083 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4310 Office Supplies $ 1,134 -$ n/a - full cost plan $ 1,134 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4330 Misc Supplies & Services $ 1,878 -$ n/a - full cost plan $ 1,878 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4340 Postage & Printing $ 46 -$ n/a - full cost plan $ 46 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4345 Dues & Subscriptions $ 10,418 $ (300) grant / community $ 10,118 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4375 Equipment Rental $ 2,108 -$ n/a - full cost plan $ 2,108 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4510 Conference & Training $ 2,650 -$ n/a - full cost plan $ 2,650 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4515 Meetings & Travel $ 12,148 -$ n/a - full cost plan $ 12,148 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4750 Telecommunications $ 3,150 -$ n/a - full cost plan $ 3,150 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4890 Other Community Support $ 10,062 $ (4,000) grant / community $ 6,062 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4996 Allocated Liability Insurance $ 21,584 -$ n/a - full cost plan $ 21,584 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1001 4997 Allocated Wrkrs Comp Insurance $ 1,745 -$ n/a - full cost plan $ 1,745 0% 25% 25% 50% 0% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 176,804 $ (4,300) $ 172,504 0% 25% 25% 50% 0% Distribution of Allocable Expense $ 172,504 -$ $ 43,126 $ 43,126 $ 86,252 -$ 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 $ 176,804 $ 176,804 $ $ 43,126 $ 43,126 $ 86,252 $ 4,300 First Allocation Received / Amount for Second Allocation: $ 32,950 $ $ 8,237 $ 8,237 $ 16,475 $ $ $ $ $ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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- - - - - -
Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-1101 - City Manager Description Total Actual
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 $ 195,531 -$ n/a - full cost plan $ 195,531 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4011 Salaries - Part Time $ 1,414 -$ n/a - full cost plan $ 1,414 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4023 One-Time Payment $ 183,750 -$ n/a - full cost plan $ 183,750 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4090 Vacancy Savings -$ -$ 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 4104 Accrual in Lieu $ 45,879 -$ n/a - full cost plan $ 45,879 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4105 Medicare & Fica $ 6,246 -$ n/a - full cost plan $ 6,246 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4106 Vehicle Allowance $ 3,500 -$ n/a - full cost plan $ 3,500 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 $ 24,502 -$ n/a - full cost plan $ 24,502 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4111 CalPERS UAL Cost $ 49,991 -$ n/a - full cost plan $ 49,991 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4121 Deferred Compensation $ 3,332 -$ n/a - full cost plan $ 3,332 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4130 Health Insurance $ 19,594 -$ n/a - full cost plan $ 19,594 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4140 Retiree Health Insurance OPEB $ 7,466 -$ n/a - full cost plan $ 7,466 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4150 Dental $ 1,612 -$ n/a - full cost plan $ 1,612 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4151 Vision $ 182 -$ n/a - full cost plan $ 182 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4181 LTD Insurance $ 653 -$ n/a - full cost plan $ 653 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4182 STD Insurance $ 246 -$ n/a - full cost plan $ 246 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4183 EAP Insurance $ 27 -$ community support $ 27 0% 6% 94% 0% 0% As contract detail 100 1101 4184 Life Insurance $ 64 -$ n/a - full cost plan $ 64 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4210 Prof. Contracted Services $ 214,900 $ (500) community support $ 214,400 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 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 $ 11,416 -$ n/a - full cost plan $ 11,416 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 $ 9,581 -$ n/a - full cost plan $ 9,581 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 $ 3,233 -$ n/a - full cost plan $ 3,233 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4510 Conference & Training $ 384 -$ n/a - full cost plan $ 384 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4515 Meetings & Travel $ 444 -$ n/a - full cost plan $ 444 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4750 Telecommunications $ 2,515 -$ n/a - full cost plan $ 2,515 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 $ 17,354 -$ n/a - full cost plan $ 17,354 0% 25% 25% 50% 0% As labor; see Exhibit 3 100 1101 4997 Allocated Wrkrs Comp Insurance $ 23,245 -$ n/a - full cost plan $ 23,245 0% 25% 25% 50% 0% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 827,312 $ (500) $ 826,812 0% 25% 25% 50% 0% Distribution of Allocable Expense $ 826,812 -$ $ 206,698 $ 206,721 $ 413,392 -$ 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 $ 827,312 $ 827,312 $ $ 206,698 $ 206,721 $ 413,392 $ 500 First Allocation Received / Amount for Redistribution in Second Allocation: $ 65,447 $ $ 16,361 $ 16,363 $ 32,723 $ $ $ $ $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-1201 - City Attorney Description Total Actual
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) $ 174,081 -$ n/a - full cost plan $ 174,081 0% 0% 0% 100% Direct charge as feasible 100 1201 4217 Litigation Expense (Special) $ 449,167 -$ n/a - full cost plan $ 449,167 0% 0% 0% 100% Direct charge as feasible 100 1201 4996 Allocated Liability Insurance $ 23,537 -$ n/a - full cost plan $ 23,537 0% 0% 0% 100% Direct charge as feasible Total Expense Basis and Distribution $ 646,785 $ $ 646,785 0% 0% 0% 100% Distribution of Allocable Expense $ 646,785 -$ -$ -$ $ 646,785 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 $ 646,785 $ 646,785 $ $ $ $ 646,785
First Allocation Received / Amount for Redistribution in Second Allocation: $ $ $ $ $ $ $ $ $ $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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- - - - - - - -
Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-1301 - City Clerk Description Total Actual
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 $ 273,694 -$ n/a - full cost plan $ 273,694 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4011 Salaries - Part Time $ 409 -$ n/a - full cost plan $ 409 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 4090 Vacancy Savings -$ -$ 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 $ 3,986 -$ n/a - full cost plan $ 3,986 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 $ 34,152 -$ n/a - full cost plan $ 34,152 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 $ 4,246 -$ n/a - full cost plan $ 4,246 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4130 Health Insurance $ 11,372 -$ n/a - full cost plan $ 11,372 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4140 Retiree Health Insurance OPEB $ 3,733 -$ n/a - full cost plan $ 3,733 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4150 Dental $ 975 -$ n/a - full cost plan $ 975 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4151 Vision $ 102 -$ n/a - full cost plan $ 102 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4181 LTD Insurance $ 784 -$ n/a - full cost plan $ 784 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4182 STD Insurance $ 324 -$ n/a - full cost plan $ 324 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4183 EAP Insurance $ 35 -$ n/a - full cost plan $ 35 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4184 Life Insurance $ 81 -$ n/a - full cost plan $ 81 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4210 Prof. Contracted Services $ 2,501 -$ n/a - full cost plan $ 2,501 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4212 Internet & Network /Technology Maint -$ -$ n/a - full cost plan -$ 0% 0% 0% 100% Not allocable 100 1301 4270 Elections $ 15,299 $ (15,299) elections -$ 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4310 Office Supplies $ 1,033 -$ n/a - full cost plan $ 1,033 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4330 Misc Supplies & Services $ 721 -$ n/a - full cost plan $ 721 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4340 Printing & Postage $ 46 -$ n/a - full cost plan $ 46 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4345 Dues & Subscriptions $ 3,340 -$ n/a - full cost plan $ 3,340 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 $ 3,462 -$ n/a - full cost plan $ 3,462 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4510 Conference & Training $ 1,225 -$ n/a - full cost plan $ 1,225 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4515 Meetings & Travel $ 449 -$ n/a - full cost plan $ 449 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4750 Telecommunication $ 2,141 -$ n/a - full cost plan $ 2,141 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4996 Allocated Liability Insurance $ 21,642 -$ n/a - full cost plan $ 21,642 0% 75% 0% 25% As labor; see Exhibit 3 100 1301 4997 Allocated Wrkrs Comp Insurance $ 22,657 -$ n/a - full cost plan $ 22,657 0% 75% 0% 25% As labor; see Exhibit 3 Total Expense Basis and Distribution $ 457,159 $ (15,299) $ 441,860 0% 75% 0% 25% Distribution of Allocable Expense $ 441,860 -$ $ 331,395 -$ $ 110,465 As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 15,299 $ 15,299 All to Direct Services Reallocation of General Administration -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ As Dist. of Alloc. Exp.

Cost Pools $ 457,159 $ 457,159 $ $ 331,395 $ $ $ 125,764 First Allocation Received / Amount for Redistribution in Second Allocation: $ 33,930 $ $ 33,930 $ $ $ $ $ $ $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-14xx - Finance / Admin. Services - All General Fund Description Total Actual
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
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object
100 1401 4010 Salaries - Full Time $ 420,548 -$ n/a - full cost plan $ 420,548 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4011 Salaries - Part Time $ 4,807 -$ n/a - full cost plan $ 4,807 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 4090 Vacancy Savings -$ -$ n/a - full cost plan -$ 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 $ 1,278 -$ n/a - full cost plan $ 1,278 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4105 Medicare & Fica $ 6,429 -$ n/a - full cost plan $ 6,429 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4110 CalPERS Employer Rate $ 42,090 -$ n/a - full cost plan $ 42,090 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4111 CalPERS UAL Cost $ 103,824 -$ n/a - full cost plan $ 103,824 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4130 Health Insurance $ 97,149 -$ n/a - full cost plan $ 97,149 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4140 Retiree Health Insurance OPEB $ 3,733 -$ n/a - full cost plan $ 3,733 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4150 Dental $ 9,878 -$ n/a - full cost plan $ 9,878 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4151 Vision $ 992 -$ n/a - full cost plan $ 992 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4181 LTD Insurance $ 1,382 -$ n/a - full cost plan $ 1,382 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4182 STD Insurance $ 572 -$ n/a - full cost plan $ 572 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4183 EAP Insurance $ 109 -$ n/a - full cost plan $ 109 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4184 Life Insurance $ 254 -$ n/a - full cost plan $ 254 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4210 Prof. Contracted Services $ 222,898 -$ n/a - full cost plan $ 222,898 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4211 Banking Fees $ 24,241 -$ n/a - full cost plan $ 24,241 0% 0% 100% 0% 0% 0% 0% 0% 0% All to Utility Billing 100 1401 4212 Internet & Network /Technology Maint $ 64,956 -$ n/a - full cost plan $ 64,956 0% 0% 0% 0% 0% 0% 100% 0% 0% All to Info. Tech. Mgmt. 100 1401 4214 Litigation Expense -$ -$ n/a - full cost plan -$ 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocated 100 1401 4220 Audit & Accounting Services $ 19,451 -$ n/a - full cost plan $ 19,451 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4221 Property Tax Services $ 27,871 -$ n/a - full cost plan $ 27,871 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4222 Sales Tax Audit $ 6,260 -$ n/a - full cost plan $ 6,260 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4223 UUT Audit $ 15,000 -$ Financing uses $ 15,000 0% 100% 0% 0% 0% 0% 0% 0% 0% All to Citywide service 100 1401 4230 Recruitment $ 10,835 -$ Financing uses $ 10,835 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4300 Short/Over $ 0 -$ Financing uses $ 0 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 4301 Bad Debt Expense -$ -$ n/a - full cost plan -$ 0% 0% 0% 0% 0% 0% 0% 0% 100% Not allocable 100 1401 4310 Office Supplies $ 3,269 -$ n/a - full cost plan $ 3,269 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4330 Misc Supplies & Services $ 9,632 -$ n/a - full cost plan $ 9,632 0% 5% 85% 0% 0% 0% 0% 0% 10% Estimated activity 100 1401 4340 Postage & Printing $ 5,506 -$ n/a - full cost plan $ 5,506 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4345 Dues & Subscriptions $ 6,502 -$ n/a - full cost plan $ 6,502 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 $ 9,300 -$ n/a - full cost plan $ 9,300 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4510 Conference & Training $ 764 -$ n/a - full cost plan $ 764 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4515 Meetings & Travel $ 2,035 -$ n/a - full cost plan $ 2,035 5% 33% 33% 10% 9% 5% 3% 0% 4% As labor; see Exhibit 3 100 1401 4750 Telecommunications $ 5,577 -$ n/a - full cost plan $ 5,577 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 4990 Finance/StaffTime Proj Reimb $ (284) -$ n/a - full cost plan $ (284) 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 4996 Allocated Liability Insurance $ 61,940 -$ n/a - full cost plan $ 61,940 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1408 4997 Allocated Wrkrs Comp Insurance $ 48,206 -$ n/a - full cost plan $ 48,206 100% 0% 0% 0% 0% 0% 0% 0% 0% Reallocate as Gen. Adm. 100 1401 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 $ 54,446 -$ n/a - full cost plan $ 54,446 0% 0% 0% 0% 0% 0% 100% 0% 0% All to Info. Tech. Mgmt. 100 1411 4210 Prof. Contracted Services - HR $ 91,346 -$ n/a - full cost plan $ 91,346 0% 0% 0% 0% 0% 0% 0% 100% 0% All to Human Resources Total Expense Basis and Distribution $ 1,385,796 $ $ 1,385,796 11% 38% 20% 5% 5% 3% 10% 7% 2% Distribution of Allocable Expense $ 1,385,796 $ 152,153 $ 530,595 $ 271,061 $ 73,426 $ 64,247 $ 36,713 $ 137,758 $ 91,346 $ 28,498 As Total Expense Basis Return of Unallowable Deductions to Direct Services -$ -$ All to Direct Services Reallocation of General Administration $ (0) $ (152,153) $ 65,441 $ 33,432 $ 9,056 $ 7,924 $ 4,528 $ 16,991 $ 11,266 -$ $ 3,515 As Dist. of Alloc. Exp.

Cost Pools $ 1,385,796 $ 1,385,796 $ $ 596,036 $ 304,493 $ 82,482 $ 72,171 $ 41,241 $ 154,749 $ 102,612 $ 32,013

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- -
Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET First Allocation Received / Amount for Redistribution in Second Allocation: $ 87,248 $ $ 38,413 $ 19,624 $ 5,316 $ 4,651 $ 2,658 $ 9,973 $ 6,613 $

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9

- - -
- - - - - - - -
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-23xx - Engineering - All General Fund Programs Description Total Actual
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 $ 179,242 -$ n/a - full cost plan $ 179,242 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4011 Salaries - Part Time $ 21,949 -$ n/a - full cost plan $ 21,949 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4012 Overtime $ 347 -$ n/a - full cost plan $ 347 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4023 One Time Payment $ 2,250 -$ n/a - full cost plan $ 2,250 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 $ 2,962 -$ n/a - full cost plan $ 2,962 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4110 CalPERS Employer Rate $ 11,273 -$ n/a - full cost plan $ 11,273 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4111 CalPERS UAL Cost $ 25,291 -$ n/a - full cost plan $ 25,291 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4130 Health Insurance $ 16,998 -$ n/a - full cost plan $ 16,998 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4140 Retiree Health Insurance OPEB $ 3,733 -$ n/a - full cost plan $ 3,733 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4150 Dental $ 1,425 -$ n/a - full cost plan $ 1,425 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4151 Vision $ 158 -$ n/a - full cost plan $ 158 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4181 LTD Insurance $ 504 -$ n/a - full cost plan $ 504 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4182 STD Insurance $ 194 -$ n/a - full cost plan $ 194 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4183 EAP Insurance $ 33 -$ n/a - full cost plan $ 33 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4184 Life Insurance $ 79 -$ n/a - full cost plan $ 79 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 est. object detail > Engineering Management Services $ 56,197 -$ n/a - full cost plan $ 56,197 0% 85% 0% 15% Time est. 2020 fee study est. object detail > City Engineer $ 56,197 -$ n/a - full cost plan $ 56,197 0% 85% 0% 15% Time est. 2020 fee study est. object detail > Public Outreach $ 1,873 -$ n/a - full cost plan $ 1,873 0% 85% 0% 15% Time est. 2020 fee study est. object detail > Franchise Agreement Renewal $ 6,244 $ (6,244) direct service -$ 0% 0% 0% 100% All direct service 100 2302 4212 Internet & Network/Tech Maint $ 1,620 -$ n/a - full cost plan $ 1,620 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4230 Recruitment $ 7,738 -$ n/a - full cost plan $ 7,738 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 $ 500 -$ n/a - full cost plan $ 500 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4340 Postage & Printing $ 74 -$ n/a - full cost plan $ 74 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4345 Dues & Subscriptions $ 5,932 -$ n/a - full cost plan $ 5,932 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4375 Equipment Rental $ 3,805 -$ n/a - full cost plan $ 3,805 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 $ 68 -$ n/a - full cost plan $ 68 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4750 Telecommunications $ 2,757 -$ n/a - full cost plan $ 2,757 0% 33% 0% 67% As labor; see Exhibit 3 100 2302 4990 Eng/StaffTime Proj Reimb $ (14,999) -$ Financing uses $ (14,999) 0% 0% 0% 100% Not allocable 100 2302 4996 Allocated Liability Insurance $ 26,312 -$ n/a - full cost plan $ 26,312 100% 0% 0% 0% Reallocate as Gen. Adm. 100 2302 4997 Allocated Wrkrs Comp Insurance $ 11,769 -$ n/a - full cost plan $ 11,769 100% 0% 0% 0% Reallocate as Gen. Adm. 100 2307 4210 Prof. Contracted Services $ 17,814 $ (17,814) direct service -$ 0% 0% 0% 100% Not allocable 100 2307 4345 Dues & Subscriptions $ 20,909 $ (20,909) direct service -$ 0% 0% 0% 100% Not allocable 100 2307 4510 Conference & Training -$ -$ direct service -$ 0% 0% 0% 100% Not allocable Total Expense Basis and Distribution $ 471,251 $ (44,967) $ 426,284 9% 45% 0% 46% Distribution of Allocable Expense $ 426,284 $ 38,081 $ 193,439 -$ $ 194,764 As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 44,967 $ 44,967 All to Direct Services Reallocation of General Administration -$ $ (38,081) $ 18,976 -$ -$ -$ -$ -$ -$ -$ $ 19,106 As Dist. of Alloc. Exp.

Cost Pools $ 471,251 $ $ 212,414 $ $ $ 258,837
First Allocation Received / Amount for Redistribution in Second Allocation: $ 16,021 $ $ 16,021 $ $ $ $ $ $ $ Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions Fund-Org-Object

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-4102 - Public Works - Corporation Yard Description Total Actual
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 $ 132,547 -$ n/a - full cost plan $ 132,547 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4011 Salaries - Part Time $ 6,623 -$ n/a - full cost plan $ 6,623 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4012 Overtime $ 590 -$ n/a - full cost plan $ 590 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4023 One Time Payment $ 750 -$ n/a - full cost plan $ 750 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4090 Vacancy Savings -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4100 Employee Benefits $ 1,255 -$ n/a - full cost plan $ 1,255 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 -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4104 Accrual in Lieu $ 63,748 -$ n/a - full cost plan $ 63,748 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4105 Medicare & Fica $ 2,969 -$ n/a - full cost plan $ 2,969 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4110 CalPERS Employer Rate $ 15,207 -$ n/a - full cost plan $ 15,207 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4111 CalPERS UAL Cost $ 56,787 -$ n/a - full cost plan $ 56,787 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4130 Health Insurance $ 21,380 -$ n/a - full cost plan $ 21,380 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4140 Retiree Health Insurance OPEB $ 8,968 -$ n/a - full cost plan $ 8,968 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4150 Dental $ 2,079 -$ n/a - full cost plan $ 2,079 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4151 Vision $ 222 -$ n/a - full cost plan $ 222 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4181 LTD Insurance $ 506 -$ n/a - full cost plan $ 506 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4182 STD Insurance $ 189 -$ n/a - full cost plan $ 189 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4183 EAP Insurance $ 28 -$ n/a - full cost plan $ 28 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4184 Life Insurance $ 65 -$ n/a - full cost plan $ 65 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 $ 18,514 -$ n/a - full cost plan $ 18,514 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4212 Internet & Network /Technology Maint -$ -$ n/a - full cost plan -$ 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 $ 21,097 -$ n/a - full cost plan $ 21,097 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4310 Office Supplies $ 330 -$ n/a - full cost plan $ 330 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4330 Misc Supplies & Services $ 10,296 -$ n/a - full cost plan $ 10,296 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4332 Safety & Janitorial Supplies $ 1,798 -$ n/a - full cost plan $ 1,798 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4340 Postage & Printing $ 779 -$ n/a - full cost plan $ 779 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4345 Dues & Subscriptions $ 372 -$ n/a - full cost plan $ 372 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4375 Equipment Rental $ 3,805 -$ n/a - full cost plan $ 3,805 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4380 Vehicle Maintenance $ 26,964 -$ n/a - full cost plan $ 26,964 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4390 PW Vehicle Fuel Expense $ 38,269 -$ n/a - full cost plan $ 38,269 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4510 Conference & Training -$ -$ n/a - full cost plan -$ 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4515 Meetings & Travel $ 249 -$ n/a - full cost plan $ 249 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4710 PW CY Util-Gas & Electric $ 4,498 -$ n/a - full cost plan $ 4,498 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4711 Utilities - City Water Bill $ 11,201 -$ n/a - full cost plan $ 11,201 0% 0% 0% 100% All to Direct Service 100 4102 4750 Telecommunications $ 11,755 -$ financing uses $ 11,755 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4990 PW/StaffTime Proj Reimb $ (7,888) -$ n/a - full cost plan $ (7,888) 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4996 Allocated Liability Insurance $ 28,635 -$ n/a - full cost plan $ 28,635 0% 49% 49% 2% As labor; see Exhibit 3 100 4102 4997 Allocated Wrkrs Comp Insurance $ 27,588 -$ n/a - full cost plan $ 27,588 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 $ 512,175 $ $ 512,175 0% 48% 48% 0% 0% 0% 0% 0% 0% 4% Distribution of Allocable Expense $ 512,175 -$ $ 245,567 $ 245,567 -$ -$ -$ -$ -$ -$ $ 21,042 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 $ 512,175 $ 512,175 $ $ 245,567 $ 245,567 $ $ $ $ $ $ $ 21,042 First Allocation Received / Amount for Redistribution in Second Allocation: $ 85,167 $ $ 42,583 $ 42,583 $ $ $ $ $ $ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-4106 - Public Works - Governmental Building Description Total Actual
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 $ 15,231 -$ n/a - full cost plan $ 15,231 0% 100% 0% 0% All to single cost pool 100 4106 4012 Overtime $ 784 -$ n/a - full cost plan $ 784 0% 100% 0% 0% All to single cost pool 100 4106 4013 Standby $ 187 -$ n/a - full cost plan $ 187 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 $ 450 -$ n/a - full cost plan $ 450 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 $ 150 -$ n/a - full cost plan $ 150 0% 100% 0% 0% All to single cost pool 100 4106 4105 Medicare & Fica $ 244 -$ n/a - full cost plan $ 244 0% 100% 0% 0% All to single cost pool 100 4106 4110 CalPERS Employer Rate $ 1,773 -$ n/a - full cost plan $ 1,773 0% 100% 0% 0% All to single cost pool 100 4106 4111 CalPERS UAL Cost $ 6,146 -$ n/a - full cost plan $ 6,146 0% 100% 0% 0% All to single cost pool 100 4106 4130 Health Insurance $ 3,724 -$ n/a - full cost plan $ 3,724 0% 100% 0% 0% All to single cost pool 100 4106 4150 Dental $ 351 -$ n/a - full cost plan $ 351 0% 100% 0% 0% All to single cost pool 100 4106 4151 Vision $ 35 -$ n/a - full cost plan $ 35 0% 100% 0% 0% All to single cost pool 100 4106 4181 LTD Insurance $ 42 -$ n/a - full cost plan $ 42 0% 100% 0% 0% All to single cost pool 100 4106 4182 STD Insurance $ 19 -$ n/a - full cost plan $ 19 0% 100% 0% 0% All to single cost pool 100 4106 4183 EAP Insurance $ 6 -$ n/a - full cost plan $ 6 0% 100% 0% 0% All to single cost pool 100 4106 4184 Life Insurance $ 13 -$ n/a - full cost plan $ 13 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 $ 98,483 $ (52,000) housing support $ 46,483 0% 100% 0% 0% All to single cost pool 100 4106 4213 Building/Grounds Maintenance $ 38,800 $ (4,500) housing support $ 34,300 0% 100% 0% 0% All to single cost pool 100 4106 4330 Misc Supplies & Services $ 26,240 -$ n/a - full cost plan $ 26,240 0% 100% 0% 0% All to single cost pool 100 4106 4332 Safety & Janitorial Supplies $ 1,468 -$ n/a - full cost plan $ 1,468 0% 100% 0% 0% All to single cost pool 100 4106 4710 Govt Bldgs-Util-Gas & Elec $ 8,633 -$ n/a - full cost plan $ 8,633 0% 100% 0% 0% All to single cost pool 100 4106 4711 Utilities - City Water Bill $ 6,059 -$ n/a - full cost plan $ 6,059 0% 100% 0% 0% All to single cost pool 100 4106 4996 Allocated Liability Insurance $ 9,559 -$ n/a - full cost plan $ 9,559 0% 100% 0% 0% All to single cost pool 100 4106 4997 Allocated Wrkrs Comp Insurance $ 2,855 -$ n/a - full cost plan $ 2,855 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 $ 221,250 $ (56,500) $ 164,750 0% 100% 0% 0% Distribution of Allocable Expense $ 164,750 -$ $ 164,750 -$ -$ 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 $ 221,250 $ 221,250 $ $ 164,750 $ $ 56,500
First Allocation Received / Amount for Redistribution in Second Allocation: $ 26,723 $ $ 26,723 $ $ $ $ $ $ $ Expenditure Description and Allocable Amount
Fund-Org-Object
Allocation of Expense to Central Services Functions

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 4
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Determination of Allocable Central Services Expense | 100-0000 - Non Departmental Description Total Actual
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 $ 84,864 -$ n/a - full cost plan $ 84,864 0% 100% 0% 0% 0% 0% 0% All to Personnel 100 0000 4105 Medicare & Fica $ 1,231 -$ n/a - full cost plan $ 1,231 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 $ 11,031 -$ n/a - full cost plan $ 11,031 0% 0% 100% 0% 0% 0% 0% All to Info. Tech. Svcs. object detail > Device Replacement, Citywide -$ -$ n/a - full cost plan -$ 0% 0% 100% 0% 0% 0% 0% All to Info. Tech. Svcs. object detail > IT Services, Police -$ -$ 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 $ 397,126 $ (300,000) $ 97,126 0% 89% 11% 0% 0% 0% 0% Distribution of Allocable Expense $ 97,126 -$ $ 86,095 $ 11,031 -$ -$ -$ -$ As Total Expense Basis Return of Unallowable Deductions to Direct Services $ 300,000 $ 300,000 All to Direct Services Reallocation of General Administration -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ As Dist. of Alloc. Exp.

Cost Pools $ 397,126 $ 397,126 $ $ 86,095 $ 11,031 $ $ $ $ 300,000 First Allocation Received / Amount for Redistribution in Second Allocation: $ 5,206 $ $ 4,614 $ 591 $ $ $ $ $ $ Fund-Org-Object
Expenditure Description and Allocable Amount Allocation of Expense to Central Services Functions

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 $ 172,504 1.0% $ 172,504 0.8% $ 172,504 0.8% 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services $ 826,812 4.9% $ 826,812 3.8% $ 826,812 4.1% 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services $ - 0.0% -$ 0.0% -$ 0.0% 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services $ 331,395 2.0% $ 331,395 1.5% $ 331,395 1.6% 100 GENERAL FUND 14xx Finance / Admin. Services - All Ge 1 Allocated Indirect Services $ 1,353,783 8.1% $ 1,353,783 6.2% $ 1,353,783 6.6% 100 GENERAL FUND 23xx Engineering - All General Fund Pr 1 Allocated Indirect Services $ 212,414 1.3% $ 212,414 1.0% $ 212,414 1.0% 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services $ 491,133 2.9% $ 491,133 2.2% $ 491,133 2.4% 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services $ 164,750 1.0% $ 164,750 0.8% $ 164,750 0.8% 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services $ 97,126 0.6% $ 97,126 0.4% $ 97,126 0.5% Fund Organization Classification for Indirect Rates Modified Operating Expenses Net Operating Expenses Gross Expense Net of Distortions Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer $ 14,311 0.1% 0.1% $ 1,290,522 5.9% 7.0% $ 1,182,230 5.8% 7.1% 2 General Government $ 1,123,997 6.7% 8.5% $ 1,136,772 5.2% 6.2% $ 1,136,772 5.6% 6.8% 3 Planning $ 904,468 5.4% 6.9% $ 904,468 4.1% 4.9% $ 904,468 4.4% 5.4% 4 Building $ 303,408 1.8% 2.3% $ 303,408 1.4% 1.7% $ 303,408 1.5% 1.8% 5 Engineering $ 258,837 1.5% 2.0% $ 258,837 1.2% 1.4% $ 258,837 1.3% 1.5% 6 Fire & Prevention $ 1,560,033 9.3% 11.9% $ 1,560,033 7.1% 8.5% $ 1,560,033 7.7% 9.3% 7 Police $ 5,090,928 30.3% 38.7% $ 5,090,928 23.2% 27.8% $ 5,233,497 25.7% 31.3% 8 Public Works $ 1,471,848 8.8% 11.2% $ 1,471,848 6.7% 8.0% $ 1,471,848 7.2% 8.8% 9 Public Works - Community Facilities $ 354,608 2.1% 2.7% $ 354,608 1.6% 1.9% $ 426,960 2.1% 2.6% 10 Public Works - Water Utility $ 1,318,808 7.9% 10.0% $ 2,171,671 9.9% 11.9% $ 1,371,037 6.7% 8.2% 11 Public Works - Wastewater Utility $ 745,313 4.4% 5.7% $ 3,772,683 17.2% 20.6% $ 2,889,417 14.2% 17.3% Grand Total: All Services $ 16,796,474 100.0% 21,965,693 100.0% 20,388,422.13 100.0% Grand Total: Only Direct Services $ 13,146,558 100.0% 18,315,776 100.0% 16,738,505.47 100.0% Data Source Notes -- Not Printed / See Workbook for Detail

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Inventory of Allocation Factors and Resulting Metrics
Organization Classification for Indirect Rates
Distribution
Only to Direct
Services
Value Distribution to
All Services
Distribution
Only to Direct
Services
Value Distribution to
All Services
Fund Compensated Labor Hours (Approx. FTEE) Personnel Count Utility Accounts 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 Ge 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Pr 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 Value Distribution to
All Services
- 0.0%
2,040 2.5%
- 0.0%
2,048 2.5%
- 0.0%
- 0.0%
321 0.4%
- 0.0%
- 0.0%
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
Data Source Notes -- Not Printed / See Workbook for Detail Distribution
Only to Direct
Services

6.00 6.7% - 0.0%

1.00 1.1% - 0.0%
- 0.0% - 0.0%

0.75 0.8% - 0.0%

4.00 4.4% - 0.0%

1.26 1.4% - 0.0%

1.32 1.5% - 0.0%

0.30 0.3% - 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% 90.00 100.0% 5,740 100.0%
76,762 100.0% 75.37 100.0% 5,740 100.0%
Direct Services in All Funds
Grand Total: All Services
Grand Total: Only Direct Services

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Fund
Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 Ge 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Pr 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 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% 491,133 10.8% 1.32 9.6%
- 0.0% 164,750 3.6% 0.30 2.2%
- 0.0% - 0.0% - 0.0%
Capital Asset Value (Infrastructure) Public Works Modified Operating Expense Public Works Personnel Count 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
Data Source Notes -- Not Printed / See Workbook for Detail 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% 1,471,848 32.4% 37.8% 5.75 41.8% 47.4%
- 0.0% 0.0% 354,608 7.8% 9.1% 0.85 6.2% 7.0%
8,158,473 32.1% 32.1% 1,318,808 29.0% 33.9% 3.00 21.8% 24.7% 8,374,315 33.0% 33.0% 745,313 16.4% 19.2% 2.53 18.4% 20.9% 25,389,578 100.0% 4,546,459 100.0% 13.75 100.0%
25,389,578 100.0% 3,890,576 100.0% 12.13 100.0%
Grand Total: All Services
Grand Total: Only Direct Services

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Inventory of Allocation Factors and Resulting Metrics
Fund
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 Ge 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Pr 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
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% 92,760 2.3%
- 0.0% 242,723 6.1%
- 0.0% - 0.0%
- 0.0% 14,916 0.4%
- 0.0% - 0.0%
- 0.0% - 0.0%
- 0.0% 101,865 2.5%
- 0.0% 140,884 3.5%
- 0.0% - 0.0%
- 0.0% 0.0% 8,769 0.2% 0.3%
137,500 2.3% 2.3% - 0.0% 0.0%
25,700 0.4% 0.4% 457,214 11.4% 13.4%
300,000 5.0% 5.0% 208,847 5.2% 6.1%
30,500 0.5% 0.5% - 0.0% 0.0%
30,000 0.5% 0.5% 832,261 20.7% 24.3%
68,400 1.1% 1.1% 409,256 10.2% 12.0%
6,300 0.1% 0.1% 615,391 15.3% 18.0%
- 0.0% 0.0% 158,394 3.9% 4.6%
2,310,650 38.5% 38.5% 571,784 14.3% 16.7%
3,100,000 51.6% 51.6% 156,663 3.9% 4.6%
Revenues Receipted Services & Supplies Expense
Grand Total: All Services
Grand Total: Only Direct Services
6,009,050 100.0% 4,011,727 100.0%
6,009,050 100.0% 3,418,579 100.0%
Data Source Notes -- Not Printed / See Workbook for Detail

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 5
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Inventory of Allocation Factors and Resulting Metrics
No. Title No. Title No. Title
Central Services in the General Fund
Fund Organization Classification for Indirect Rates
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 Ge 1 Allocated Indirect Services 100 GENERAL FUND 23xx Engineering - All General Fund Pr 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

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9
Exhibit 6
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Summary of Allocation Decisions
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.

Anticipated Future Method
(When Data is Available)
Organization Central Services Function
City Council Admin. Oversight
City Council General Fiscal Oversight
City Council Capital Fiscal Oversight
City Manager Admin. Management
City Manager General Fiscal Management
City Manager Capital Fiscal Management
City Attorney Citywide Service
City Clerk Citywide Service
Finance / Admin. Services - All General Fund Citywide Accounting / Budget Finance / Admin. Services - All General Fund Utility Billing & Support Finance / Admin. Services - All General Fund Payroll
Finance / Admin. Services - All General Fund Accounts Payable Finance / Admin. Services - All General Fund Accounts Receivable / Cash Receipts Finance / Admin. Services - All General Fund Information Technology Mgmt.

Finance / Admin. Services - All General Fund
Engineering - All General Fund Programs
Public Works - Corporation Yard
Public Works - Corporation Yard
Public Works - Governmental Building
Non Departmental
Non Departmental
Non Departmental
Non Departmental
Non Departmental
Human Resources
Technical Support - Public Projects
Dept. Admin. Management
Dept. Fiscal Management
Govt. Facility Maintenance
Personnel Services
Info. Tech. Services
Fiscal Services
Facilities Services
Admin. Services
Allocable
Expense
$ 43,126
$ 43,126
$ 86,252
$ 206,698
$ 206,721
$ 413,392
$ -
$ 331,395
$ 596,036
$ 304,493
$ 82,482
$ 72,171
$ 41,241
$ 154,749
$ 102,612
$ 212,414
$ 245,567
$ 245,567
$ 164,750
$ 86,095
$ 11,031
$ -
$ -
$ -
Ref.

No.

Allocation Factor
Remaining
Allocable
Expense
Ref.

No.

Allocation Factor
4 Compensated Labor Hours (Approx. FTEE)
2 Net Operating Expenses
7 Capital Asset Value (Infrastructure)
4 Compensated Labor Hours (Approx. FTEE)
2 Net Operating Expenses
7 Capital Asset Value (Infrastructure)
2 Net Operating Expenses
2 Net Operating Expenses
2 Net Operating Expenses
6 Utility Accounts
4 Compensated Labor Hours (Approx. FTEE)
11 Services & Supplies Expense
10 Revenues Receipted
5 Personnel Count
4 Compensated Labor Hours (Approx. FTEE)
7 Capital Asset Value (Infrastructure)
9 Public Works Personnel Count
8 Public Works Modified Operating Expense
5 Personnel Count
4 Compensated Labor Hours (Approx. FTEE)
5 Personnel Count
2 Net Operating Expenses
5 Personnel Count
2 Net Operating Expenses
4 Compensated Labor Hours (Approx. FTEE)
2 Net Operating Expenses
7 Capital Asset Value (Infrastructure)
4 Compensated Labor Hours (Approx. FTEE)
2 Net Operating Expenses
7 Capital Asset Value (Infrastructure)
2 Net Operating Expenses
2 Net Operating Expenses
2 Net Operating Expenses
6 Utility Accounts
4 Compensated Labor Hours (Approx. FTEE)
11 Services & Supplies Expense
10 Revenues Receipted
5 Personnel Count
4 Compensated Labor Hours (Approx. FTEE)
7 Capital Asset Value (Infrastructure)
9 Public Works Personnel Count
8 Public Works Modified Operating Expense
5 Personnel Count
4 Compensated Labor Hours (Approx. FTEE)
5 Personnel Count
2 Net Operating Expenses
5 Personnel Count
2 Net Operating Expenses
$ 8,237
$ 8,237
$ 16,475
$ 16,361
$ 16,363
$ 32,723
$ -
$ 33,930
$ 38,413
$ 19,624
$ 5,316
$ 4,651
$ 2,658
$ 9,973
$ 6,613
$ 16,021
$ 42,583
$ 42,583
$ 26,723
$ 4,614
$ 591
$ -
$ -
$ -
Allocation Factor
Grand Total for Central Services Allocation $ 3,649,917 << All Central Services Allocated $ 352,691 << Remaining Central Services Redistributed

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- -
Agenda Item Number 9
Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
Fund Organization Classification for Indirect Rates City Council City Manager General Admin. General Fiscal Capital Fiscal General Admin. General Fiscal Capital Fiscal No. Title No. Title No. Title Admin Oversight Oversight Oversight Admin Management Management Management Central Services in the General Fund
100 GENERAL FUND 1001 City Council 1 Allocated Indirect Services -$ -$ $ 339 -$ -$ -$ $ 1,623 -$ 100 GENERAL FUND 1101 City Manager 1 Allocated Indirect Services -$ $ 1,084 $ 1,623 -$ -$ $ 5,195 $ 7,781 -$ 100 GENERAL FUND 1201 City Attorney 1 Allocated Indirect Services -$ -$ -$ -$ -$ -$ -$ -$ 100 GENERAL FUND 1301 City Clerk 1 Allocated Indirect Services -$ $ 1,088 $ 651 -$ -$ $ 5,215 $ 3,119 -$ 100 GENERAL FUND 14xx Finance / Admin. Services - All General Fund 1 Allocated Indirect Services -$ -$ $ 2,658 -$ -$ -$ $ 12,741 -$ 100 GENERAL FUND 23xx Engineering - All General Fund Programs 1 Allocated Indirect Services -$ -$ $ 417 -$ -$ -$ $ 1,999 -$ 100 GENERAL FUND 4102 Public Works - Corporation Yard 1 Allocated Indirect Services -$ $ 171 $ 964 -$ -$ $ 818 $ 4,622 -$ 100 GENERAL FUND 4106 Public Works - Governmental Building 1 Allocated Indirect Services -$ -$ $ 323 -$ -$ -$ $ 1,550 -$ 100 GENERAL FUND 0000 Non Departmental 1 Allocated Indirect Services -$ -$ $ 191 -$ -$ -$ $ 914 -$ Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ -$ $ 2,534 $ 30,088 -$ -$ $ 12,145 $ 144,206 2 General Government -$ $ 54 $ 2,232 -$ -$ $ 260 $ 10,698 -$ 3 Planning -$ $ 2,318 $ 1,776 -$ -$ $ 11,111 $ 8,512 -$ 4 Building -$ $ 542 $ 596 -$ -$ $ 2,597 $ 2,855 -$
5 Engineering -$ -$ $ 508 -$ -$ -$ $ 2,436 -$
6 Fire & Prevention -$ $ 2,872 $ 3,063 -$ -$ $ 13,764 $ 14,682 -$ 7 Police -$ $ 23,129 $ 9,995 -$ -$ $ 110,853 $ 47,911 -$ 8 Public Works -$ $ 5,000 $ 2,890 -$ -$ $ 23,966 $ 13,852 -$ 9 Public Works - Community Facilities -$ $ 906 $ 696 -$ -$ $ 4,344 $ 3,337 -$ 10 Public Works - Water Utility -$ $ 3,120 $ 4,264 $ 27,716 -$ $ 14,953 $ 20,438 $ 132,836 11 Public Works - Wastewater Utility -$ $ 2,842 $ 7,407 $ 28,449 -$ $ 13,622 $ 35,505 $ 136,350 Grand Total $ $ 43,126 $ 43,126 $ 86,252 $ $ 206,698 $ 206,721 $ 413,392

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- - - - -
Agenda Item Number 9
Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Citywide
Service Not in Use GeneralAdmin
Citywide
Service Not in Use
-$ -$ -$ -$ $ 2,603 -$
-$ -$ -$ -$ $ 12,474 -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 5,000 -$
-$ -$ -$ -$ $ 20,424 -$
-$ -$ -$ -$ $ 3,205 -$
-$ -$ -$ -$ $ 7,410 -$
-$ -$ -$ -$ $ 2,486 -$
-$ -$ -$ -$ $ 1,465 -$
-$ -$ -$ -$ $ 19,470 -$
-$ -$ -$ -$ $ 17,150 -$
-$ -$ -$ -$ $ 13,646 -$
-$ -$ -$ -$ $ 4,577 -$
-$ -$ -$ -$ $ 3,905 -$
-$ -$ -$ -$ $ 23,536 -$
-$ -$ -$ -$ $ 76,806 -$
-$ -$ -$ -$ $ 22,206 -$
-$ -$ -$ -$ $ 5,350 -$
-$ -$ -$ -$ $ 32,764 -$
-$ -$ -$ -$ $ 56,918 -$
Classification for Indirect Rates City Attorney City Clerk Grand Total $ $ $ $ $ 331,395 $

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

-
Agenda Item Number 9
Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll AccountsPayable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
-$ $ 4,681 -$ -$ $ 1,669 -$ $ 10,317 -$
-$ $ 22,435 -$ $ 2,073 $ 4,367 -$ $ 1,719 $ 2,579
-$ -$ -$ -$ -$ -$ -$ -$
-$ $ 8,992 -$ $ 2,081 $ 268 -$ $ 1,290 $ 2,589
-$ $ 36,735 -$ -$ -$ -$ $ 6,878 -$
-$ $ 5,764 -$ -$ -$ -$ $ 2,171 -$
-$ $ 13,327 -$ $ 326 $ 1,833 -$ $ 2,270 $ 406
-$ $ 4,470 -$ -$ $ 2,535 -$ $ 516 -$
-$ $ 2,636 -$ -$ -$ -$ -$ -$
-$ $ 35,018 -$ -$ $ 158 -$ -$ -$
-$ $ 30,846 -$ $ 104 -$ $ 944 $ 430 $ 129
-$ $ 24,543 -$ $ 4,434 $ 8,225 $ 176 $ 5,158 $ 5,516
-$ $ 8,233 -$ $ 1,036 $ 3,757 $ 2,059 $ 2,579 $ 1,289
-$ $ 7,024 -$ -$ -$ $ 209 $ 1,698 -$
-$ $ 42,331 -$ $ 5,492 $ 14,972 $ 206 $ 59,320 $ 6,833
-$ $ 138,142 -$ $ 44,235 $ 7,363 $ 469 $ 39,547 $ 55,031 -$ $ 39,938 -$ $ 9,564 $ 11,071 $ 43 $ 9,887 $ 11,898
-$ $ 9,622 -$ $ 1,734 $ 2,850 -$ $ 1,462 $ 2,157
-$ $ 58,928 $ 152,246 $ 5,967 $ 10,286 $ 15,858 $ 5,158 $ 7,423 -$ $ 102,371 $ 152,246 $ 5,436 $ 2,818 $ 21,276 $ 4,350 $ 6,762 Classification for Indirect Rates Finance / Admin. Services - All General Fund Grand Total $ $ 596,036 $ 304,493 $ 82,482 $ 72,171 $ 41,241 $ 154,749 $ 102,612

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- -
Agenda Item Number 9
Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Technical
Support - Public
Projects
Not in Use
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ $ 74,098 -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ $ 68,255 -$
-$ $ 70,061 -$
Classification for Indirect Rates Engineering - All General Fund Programs Grand Total $ $ 212,414 $

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- - -
- -
Agenda Item Number 9
Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
-$ -$ -$ -$ $ 10,983 -$
-$ -$ -$ -$ $ 1,831 -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 1,373 -$
-$ -$ -$ -$ $ 7,322 -$
-$ -$ -$ -$ $ 2,311 -$
-$ $ 23,574 $ 26,527 -$ $ 2,416 -$
-$ $ 5,358 $ 8,899 -$ $ 549 -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 458 -$
-$ -$ -$ -$ $ 5,492 -$
-$ -$ -$ -$ $ 2,746 -$
-$ -$ -$ -$ $ 1,808 -$
-$ -$ -$ -$ $ 63,154 -$
-$ -$ -$ -$ $ 42,103 -$
-$ $ 102,691 $ 79,498 -$ $ 10,526 -$
-$ $ 15,180 $ 19,153 -$ $ 1,556 -$
-$ $ 53,578 $ 71,232 -$ $ 5,492 -$
-$ $ 45,184 $ 40,256 -$ $ 4,631 -$
Classification for Indirect Rates Public Works Corporation Yard Public Works Governmental Building Grand Total $ $ 245,567 $ 245,567 $ $ 164,750 $

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- - - -
Agenda Item Number 9
Exhibit 7
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Fund Organization
Allocation of Central Services Expense
to All Organizational Units ("First Allocation")
General
Admin
Personnel
Services
Info. Tech.

Services Fiscal Services FacilitiesServices
Admin.

Services
-$ -$ $ 735 -$ -$ -$ $ 32,950
-$ $ 2,164 $ 123 -$ -$ -$ $ 65,447
-$ -$ -$ -$ -$ -$ -$
-$ $ 2,172 $ 92 -$ -$ -$ $ 33,930
-$ -$ $ 490 -$ -$ -$ $ 87,248
-$ -$ $ 155 -$ -$ -$ $ 16,021
-$ $ 341 $ 162 -$ -$ -$ $ 85,167
-$ -$ $ 37 -$ -$ -$ $ 26,723
-$ -$ -$ -$ -$ -$ $ 5,206
-$ -$ -$ -$ -$ -$ $ 317,716
-$ $ 108 $ 31 -$ -$ -$ $ 63,443
-$ $ 4,628 $ 368 -$ -$ -$ $ 95,903
-$ $ 1,082 $ 184 -$ -$ -$ $ 34,134
-$ -$ $ 121 -$ -$ -$ $ 17,709
-$ $ 5,733 $ 4,229 -$ -$ -$ $ 260,186
-$ $ 46,173 $ 2,819 -$ -$ -$ $ 644,576
-$ $ 9,983 $ 705 -$ -$ -$ $ 353,718
-$ $ 1,810 $ 104 -$ -$ -$ $ 70,261
-$ $ 6,228 $ 368 -$ -$ -$ $ 697,111
-$ $ 5,674 $ 310 -$ -$ -$ $ 742,470
Classification for Indirect Rates Non Departmental
Grand Total
Allocation
Grand Total $ $ 86,095 $ 11,031 $ $ $ $ 3,649,917
Reconciles to Total on Exhibit 6? Yes

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

Agenda Item Number 9

- -
Exhibit 8 `
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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 City Manager
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization Classification for Indirect Rates City Council Direct Services in All Funds
0 Unclassified / CIP, ISF, Transfer -$ -$ $ 580 $ 5,747 -$ -$ $ 1,153 $ 11,415 2 General Government -$ $ 11 $ 511 -$ -$ $ 22 $ 1,016 -$ 3 Planning -$ $ 468 $ 407 -$ -$ $ 930 $ 808 -$
4 Building -$ $ 109 $ 136 -$ -$ $ 217 $ 271 -$
5 Engineering -$ -$ $ 116 -$ -$ -$ $ 231 -$
6 Fire & Prevention -$ $ 580 $ 702 -$ -$ $ 1,152 $ 1,394 -$ 7 Police -$ $ 4,672 $ 2,290 -$ -$ $ 9,279 $ 4,548 -$
8 Public Works -$ $ 1,010 $ 662 -$ -$ $ 2,006 $ 1,315 -$ 9 Public Works - Community Facilities -$ $ 183 $ 159 -$ -$ $ 364 $ 317 -$ 10 Public Works - Water Utility -$ $ 630 $ 977 $ 5,294 -$ $ 1,252 $ 1,940 $ 10,515 11 Public Works - Wastewater Utility -$ $ 574 $ 1,697 $ 5,434 -$ $ 1,140 $ 3,371 $ 10,793 Grand Total $ $ 8,237 $ 8,237 $ 16,475 $ $ 16,361 $ 16,363 $ 32,723

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

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Agenda Item Number 9
Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization
General
Admin
Citywide
Service Not in Use GeneralAdmin
Citywide
Service Not in Use
-$ -$ -$ -$ $ 2,391 -$
-$ -$ -$ -$ $ 2,106 -$
-$ -$ -$ -$ $ 1,676 -$
-$ -$ -$ -$ $ 562 -$
-$ -$ -$ -$ $ 479 -$
-$ -$ -$ -$ $ 2,890 -$
-$ -$ -$ -$ $ 9,431 -$
-$ -$ -$ -$ $ 2,727 -$
-$ -$ -$ -$ $ 657 -$
-$ -$ -$ -$ $ 4,023 -$
-$ -$ -$ -$ $ 6,989 -$
Classification for Indirect Rates City Attorney City Clerk Grand Total $ $ $ $ $ 33,930 $

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

-
Agenda Item Number 9
Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization
General
Admin
Citywide
Accounting /
Budget
Utility Billing
& Support Payroll AccountsPayable
Accounts
Receivable /
Cash Receipts
Information
Technology
Mgmt.

Human
Resources
-$ $ 2,707 -$ -$ $ 12 -$ -$ -$
-$ $ 2,384 -$ $ 7 -$ $ 61 $ 33 $ 9
-$ $ 1,897 -$ $ 302 $ 622 $ 11 $ 397 $ 376
-$ $ 636 -$ $ 71 $ 284 $ 133 $ 198 $ 88
-$ $ 543 -$ -$ -$ $ 13 $ 131 -$
-$ $ 3,272 -$ $ 374 $ 1,132 $ 13 $ 4,565 $ 466
-$ $ 10,677 -$ $ 3,015 $ 557 $ 30 $ 3,044 $ 3,750
-$ $ 3,087 -$ $ 652 $ 837 $ 3 $ 761 $ 811
-$ $ 744 -$ $ 118 $ 216 -$ $ 112 $ 147
-$ $ 4,555 $ 9,812 $ 407 $ 778 $ 1,022 $ 397 $ 506
-$ $ 7,912 $ 9,812 $ 370 $ 213 $ 1,371 $ 335 $ 461
Classification for Indirect Rates Finance / Admin. Services - All General Fund Grand Total $ $ 38,413 $ 19,624 $ 5,316 $ 4,651 $ 2,658 $ 9,973 $ 6,613

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- -
Agenda Item Number 9
Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization
General
Admin
Technical
Support - Public
Projects
Not in Use
-$ $ 5,589 -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ -$ -$
-$ $ 5,148 -$
-$ $ 5,284 -$
Classification for Indirect Rates Engineering - All General Fund Programs Grand Total $ $ 16,021 $

Agenda Item Number 9
City Council Meeting Packet for October 20, 2026

- - -
- -
Agenda Item Number 9
Exhibit 8
CITY OF SEBASTOPOL | INDIRECT COST ALLOCATION PLAN FOR FY 2026-27 BUDGET 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
Allocation of Remaining Central Services Expense
to Direct Service Units ("Second Allocation")
Fund Organization
General
Admin
Dept. Admin.

Management
Dept. Fiscal
Management
General
Admin
Govt. Facility
Maintenance Not in Use
-$ -$ -$ -$ -$ -$
-$ -$ -$ -$ $ 89 -$
-$ -$ -$ -$ $ 1,064 -$
-$ -$ -$ -$ $ 532 -$
-$ -$ -$ -$ $ 350 -$
-$ -$ -$ -$ $ 12,232 -$
-$ -$ -$ -$ $ 8,155 -$
-$ $ 20,186 $ 16,110 -$ $ 2,039 -$
-$ $ 2,984 $ 3,881 -$ $ 301 -$
-$ $ 10,532 $ 14,435 -$ $ 1,064 -$
-$ $ 8,882 $ 8,158 -$ $ 897 -$
Classification for Indirect Rates Public Works Corporation Yard Public Works Governmental Building Grand Total $ $ 42,583 $ 42,583 $ $ 26,723 $