Agenda packet — South El Monte City Council, June 13, 2023 (part 2 of 5)

ATTACHMENT A
Local Streets and Roads - Projected FY2022-23 Revenues
Based on State Dept of Finance statewide revenue projectionsEstimated January 2023 TOTAL Road Mntnc Sec2103 (5) Sec2105 (3) Sec2106 (3) Sec2107 (3) Sec2107.5 (4) HUTA Rehab Acct Highway Users Tax Acct (HUTA)(1) Streets & Highways Code TOTAL

SANTA CLARA COUNTY
CAMPBELL 264,804 376,706 158,584 317,218 6,000 1,123,312 951,810 2,075,122 CUPERTINO 365,396 519,806 217,002 437,719 7,500 1,547,422 1,313,375 2,860,797 GILROY 361,884 514,810 214,962 433,513 7,500 1,532,669 1,300,752 2,833,421 LOS ALTOS 191,076 271,821 115,766 228,896 6,000 813,560 686,801 1,500,361 LOS ALTOS HILLS 51,306 72,988 34,596 61,462 2,000 222,351 184,415 406,767 LOS GATOS 202,534 288,122 122,421 242,622 6,000 861,700 727,987 1,589,687 MILPITAS 494,865 703,987 292,191 592,815 7,500 2,091,358 1,778,739 3,870,098 MONTE SERENO 21,052 29,949 17,026 25,219 1,000 94,246 75,670 169,917 MORGAN HILL 280,281 398,723 167,572 335,758 6,000 1,188,335 1,007,440 2,195,775 MOUNTAIN VIEW 506,028 719,867 298,673 606,188 7,500 2,138,256 1,818,862 3,957,118 PALO ALTO 413,323 587,986 244,835 495,133 7,500 1,748,778 1,485,644 3,234,422 SAN JOSE 6,129,403 8,719,590 3,564,423 7,342,616 20,000 25,776,032 22,031,477 47,807,509 SANTA CLARA 785,175 1,116,977 460,787 940,587 10,000 3,313,525 2,822,225 6,135,750 SARATOGA 188,282 267,847 114,144 225,549 6,000 801,823 676,760 1,478,583 SUNNYVALE 942,702 1,341,073 552,270 1,129,294 10,000 3,975,338 3,388,440 7,363,779

SANTA CRUZ COUNTY
CAPITOLA 59,452 84,576 37,511 71,220 3,000 255,758 213,694 469,452 SANTA CRUZ 390,581 555,634 219,699 467,890 7,500 1,641,304 1,403,901 3,045,205 SCOTTS VALLEY 74,145 105,477 45,595 88,820 3,000 317,037 266,505 583,542 WATSONVILLE 312,412 444,432 176,690 374,248 7,500 1,315,282 1,122,930 2,438,212

SHASTA COUNTY
ANDERSON 67,363 95,829 55,540 80,696 3,000 302,428 242,127 544,555 REDDING 566,198 805,464 431,284 678,267 7,500 2,488,714 2,035,138 4,523,852 SHASTA LAKE 62,366 88,722 51,777 74,711 3,000 280,576 224,170 504,746

SIERRA COUNTY
LOYALTON 4,453 6,335 6,261 21,589 1,000 39,638 16,006 55,644

SISKIYOU COUNTY
DORRIS 5,183 7,373 8,572 6,209 1,000 28,338 18,630 46,968 DUNSMUIR 10,288 14,635 12,287 38,182 1,000 76,393 36,978 113,371 ETNA 4,127 5,871 7,804 4,944 1,000 23,746 14,835 38,581 FORT JONES 4,188 5,957 7,848 5,016 1,000 24,009 15,052 39,060 MONTAGUE 7,422 10,558 10,201 8,891 1,000 38,072 26,677 64,748 MOUNT SHASTA 19,574 27,846 19,046 91,884 1,000 159,350 70,357 229,706 TULELAKE 5,437 7,734 8,757 6,513 1,000 29,440 19,541 48,981 WEED 17,510 24,910 17,544 20,976 1,000 81,941 62,939 144,880 YREKA 46,950 66,790 38,970 56,909 2,000 211,619 168,756 380,375 12 January 2023 CaliforniaCityFinance.com Page 14 of 16

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SOLANO COUNTY
BENICIA 163,441 232,508 107,148 195,791 6,000 704,888 587,469 1,292,357 DIXON 115,145 163,804 76,905 137,936 4,000 497,790 413,877 911,667 FAIRFIELD 727,122 1,034,393 460,133 871,044 10,000 3,102,692 2,613,563 5,716,255 RIO VISTA 60,279 85,752 42,547 72,210 2,000 262,788 216,666 479,453 SUISUN CITY 177,759 252,877 116,115 212,943 6,000 765,694 638,936 1,404,630 VACAVILLE 617,233 878,065 391,318 739,404 7,500 2,633,520 2,218,577 4,852,097 VALLEJO 759,012 1,079,758 480,102 909,245 10,000 3,238,117 2,728,185 5,966,302

SONOMA COUNTY
CLOVERDALE 54,347 77,314 38,568 65,105 2,000 237,334 195,346 432,680 COTATI 45,737 65,065 33,218 54,790 2,000 200,810 164,397 365,207 HEALDSBURG 68,219 97,048 47,187 81,722 3,000 297,177 245,207 542,384 PETALUMA 360,924 513,445 229,056 432,363 7,500 1,543,289 1,297,304 2,840,593 ROHNERT PARK 265,872 378,225 169,997 318,497 6,000 1,138,592 955,649 2,094,240SANTA ROSA 1,074,157 1,528,078 672,215 1,286,768 10,000 4,571,218 3,860,940 8,432,158 SEBASTOPOL 45,387 64,567 33,001 54,371 2,000 199,325 163,139 362,464 SONOMA 65,040 92,524 45,212 77,913 3,000 283,688 233,778 517,466WINDSOR 158,155 224,988 103,068 189,459 6,000 681,670 568,470 1,250,140

STANISLAUS COUNTY
CERES 295,650 420,586 174,574 354,168 6,000 1,250,979 1,062,680 2,313,659 HUGHSON 45,224 64,335 30,770 54,176 2,000 196,504 162,553 359,058 MODESTO 1,321,577 1,880,054 763,706 1,583,161 10,000 5,558,499 4,750,267 10,308,765 NEWMAN 74,555 106,061 47,613 89,312 3,000 320,540 267,980 588,520 OAKDALE 139,848 198,945 85,107 167,529 5,000 596,428 502,668 1,099,097 PATTERSON 147,046 209,186 89,240 176,152 5,000 626,624 528,542 1,155,167 RIVERBANK 149,695 212,954 90,761 179,325 6,000 638,736 538,064 1,176,799 TURLOCK 434,954 618,759 254,569 521,046 7,500 1,836,829 1,563,397 3,400,226WATERFORD 54,903 78,103 36,327 65,770 2,000 237,103 197,341 434,444

SUTTER COUNTY
LIVE OAK 56,683 80,636 36,622 67,902 2,000 243,842 203,739 447,582 YUBA CITY 423,466 602,416 242,537 507,284 7,500 1,783,203 1,522,102 3,305,305

TEHAMA COUNTY
CORNING 49,665 70,653 31,726 59,495 2,000 213,539 178,516 392,055 RED BLUFF 89,441 127,237 53,290 107,144 3,000 380,111 321,485 701,596 TEHAMA 2,625 3,734 6,223 3,144 1,000 16,726 9,434 26,160

TRINITY COUNTY
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TULARE COUNTY
DINUBA 151,614 215,684 86,060 181,624 6,000 640,981 544,960 1,185,941 EXETER 62,475 88,876 38,284 74,841 3,000 267,477 224,560 492,037 FARMERSVILLE 62,656 89,134 38,381 75,058 3,000 268,229 225,211 493,440 LINDSAY 76,613 108,988 45,862 91,777 3,000 326,239 275,376 601,614 PORTERVILLE 378,031 537,780 207,411 452,855 7,500 1,583,577 1,358,790 2,942,367 TULARE 419,127 596,244 229,437 502,087 7,500 1,754,395 1,506,508 3,260,904 VISALIA 857,364 1,219,673 464,316 1,027,065 10,000 3,578,419 3,081,704 6,660,122 WOODLAKE 46,147 65,648 29,533 55,281 2,000 198,611 165,872 364,482

TUOLUMNE COUNTY
SONORA 31,370 44,627 31,723 37,580 1,000 146,300 112,757 259,057

VENTURA COUNTY
CAMARILLO 426,929 607,343 271,417 511,433 7,500 1,824,622 1,534,551 3,359,174 FILLMORE 99,372 141,366 66,858 119,042 4,000 430,638 357,184 787,821 MOORPARK 218,494 310,826 141,249 261,741 6,000 938,310 785,353 1,723,663 OJAI 46,190 65,709 33,645 55,332 2,000 202,876 166,023 368,899 OXNARD 1,216,732 1,730,903 764,649 1,457,564 10,000 5,179,848 4,373,412 9,553,260 PORT HUENEME 133,929 190,525 88,438 160,438 5,000 578,330 481,392 1,059,722 SAN BUENAVENTURA 664,110 944,753 419,537 795,560 10,000 2,833,960 2,387,073 5,221,032 SANTA PAULA 186,400 265,169 121,207 223,294 6,000 802,069 669,993 1,472,062SIMI VALLEY 761,184 1,082,848 480,159 911,847 10,000 3,246,038 2,735,993 5,982,031 THOUSAND OAKS 764,002 1,086,856 481,919 915,223 10,000 3,258,000 2,746,121 6,004,122

YOLO COUNTY
DAVIS 391,414 556,819 246,942 468,888 7,500 1,671,563 1,406,894 3,078,457 WEST SACRAMENTO 318,814 453,539 202,030 381,918 7,500 1,363,800 1,145,941 2,509,742 WINTERS 44,784 63,709 32,505 53,648 2,000 196,645 160,970 357,615 WOODLAND 362,861 516,201 229,279 434,684 7,500 1,550,524 1,304,266 2,854,790

YUBA COUNTY
MARYSVILLE 79,581 113,211 43,279 95,333 3,000 334,404 286,046 620,450 WHEATLAND 22,446 31,932 15,653 26,889 1,000 97,920 80,680 178,600 Statewide Total $ 199,638,500 284,002,500 $ 118,047,519 $ 244,377,500 $ 2,709,500 $ 848,775,519 $ 717,579,000 $ 1,566,354,519 $ Notes:

4. Str&HwysCode § 2107.5 amounts are typically paid by the State Controller once per year in July.5. Str&HwysCode § 2103 allocations replace the former Prop42 TCRF revenues. Previously adjusted annually by the BOE until July 2019.3. Str&HwysCode §§ 2103, 2105, 2106, 2107 and RMRA amounts are paid monthly. Includes special payments for snow removal.1. The Highway Users Tax is also known as the "Motor Vehicle Fuel Tax", the "Gasoline Excise Tax" and "Article XIX Revenues."2. Rolling Hills has no public streets and is therefore not eligible for HUTA or RMRA allocations. 12 January 2023 CaliforniaCityFinance.com Page 16 of 16

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ALAMEDA COUNTY
ALAMEDA 517,183 781,004 288,922 621,206 7,500 2,215,815 1,948,326 4,164,141 ALBANY 147,120 222,167 85,622 176,710 4,000 635,620 554,228 1,189,848 BERKELEY 832,329 1,256,909 462,053 999,738 10,000 3,561,029 3,135,540 6,696,569 DUBLIN 486,972 735,381 272,325 584,918 7,500 2,087,096 1,834,514 3,921,610 EMERYVILLE 83,265 125,739 50,543 100,012 3,000 362,560 313,675 676,235 FREMONT 1,508,752 2,278,383 833,656 1,812,212 10,000 6,443,002 5,683,751 12,126,754 HAYWARD 1,075,936 1,624,783 595,882 1,292,343 10,000 4,598,944 4,053,254 8,652,198 LIVERMORE 575,447 868,989 320,931 691,188 7,500 2,464,055 2,167,817 4,631,871 NEWARK 311,130 469,841 175,724 373,709 6,000 1,336,404 1,172,085 2,508,489 OAKLAND 2,842,285 4,292,167 1,566,253 3,413,963 10,000 12,124,669 10,707,423 22,832,092 PIEDMONT 73,881 111,569 45,388 88,741 3,000 322,580 278,325 600,905 PLEASANTON 523,259 790,180 292,261 628,504 7,500 2,241,704 1,971,217 4,212,921 SAN LEANDRO 596,170 900,283 332,315 716,079 7,500 2,552,346 2,245,883 4,798,229 UNION CITY 459,582 694,020 257,278 552,019 7,500 1,970,399 1,731,331 3,701,730

ALPINE COUNTY

AMADOR COUNTY
AMADOR 1,312 1,982 5,694 1,576 1,000 11,565 4,944 16,509 IONE 58,323 88,074 44,548 70,054 2,000 262,999 219,713 482,713 JACKSON 33,276 50,250 27,478 39,969 1,000 151,973 125,356 277,329 PLYMOUTH 7,015 10,593 9,581 8,426 1,000 36,614 26,426 63,040 SUTTER CREEK 17,343 26,190 16,620 20,832 1,000 81,985 65,336 147,321

BUTTE COUNTY
BIGGS 12,881 19,452 12,902 15,472 1,000 61,708 48,526 110,233 CHICO 675,176 1,019,591 429,488 810,976 10,000 2,945,231 2,543,515 5,488,746 GRIDLEY 48,067 72,586 35,034 57,734 2,000 215,421 181,076 396,496 OROVILLE 130,787 197,503 87,065 157,093 4,000 576,448 492,699 1,069,147 PARADISE 50,560 76,351 36,602 93,145 6,000 262,659 190,469 453,129

CALAVERAS COUNTY
ANGELS CAMP 23,958 36,179 30,841 28,777 1,000 120,755 90,254 211,008

COLUSA COUNTY
COLUSA 41,885 63,251 20,014 50,310 2,000 177,460 157,789 335,249 WILLIAMS 36,504 55,126 18,060 43,847 2,000 155,536 137,519 293,055 TOTAL Highway Users Tax Acct (HUTA)(1) Streets & Highways Code 18 January 2023 CaliforniaCityFinance.com Page 1 of 16

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CONTRA COSTA COUNTY
ANTIOCH 756,774 1,142,813 454,860 908,987 10,000 3,273,434 2,850,911 6,124,345 BRENTWOOD 422,211 637,586 255,892 507,132 7,500 1,830,322 1,590,550 3,420,872 CLAYTON 72,602 109,637 47,977 87,204 3,000 320,420 273,505 593,925 CONCORD 823,917 1,244,206 494,790 989,633 10,000 3,562,545 3,103,848 6,666,394 DANVILLE 286,523 432,681 175,197 344,152 6,000 1,244,553 1,079,384 2,323,937 EL CERRITO 170,225 257,058 106,034 204,462 5,000 742,779 641,268 1,384,046 HERCULES 171,209 258,544 106,619 205,645 6,000 748,017 644,976 1,392,993 LAFAYETTE 166,825 251,925 104,012 200,380 6,000 729,142 628,463 1,357,605 MARTINEZ 246,317 371,967 151,287 295,860 6,000 1,071,431 927,924 1,999,354 MORAGA 113,339 171,154 72,203 136,135 4,000 496,831 426,968 923,799 OAKLEY 292,225 441,292 178,588 351,001 6,000 1,269,107 1,100,866 2,369,973 ORINDA 128,090 193,430 80,976 153,853 4,000 560,349 482,539 1,042,888 PINOLE 124,245 187,623 78,689 149,234 4,000 543,792 468,053 1,011,845 PITTSBURG 500,299 755,507 302,332 600,926 7,500 2,166,564 1,884,720 4,051,284 PLEASANT HILL 226,454 341,971 139,474 272,002 6,000 985,901 853,095 1,838,996 RICHMOND 760,495 1,148,432 457,072 913,456 10,000 3,289,455 2,864,927 6,154,382 SAN PABLO 211,322 319,120 130,475 253,826 6,000 920,743 796,091 1,716,834 SAN RAMON 555,111 838,280 334,929 666,763 7,500 2,402,583 2,091,209 4,493,791 WALNUT CREEK 461,327 696,656 279,155 554,116 7,500 1,998,754 1,737,907 3,736,661

DEL NORTE COUNTY
CRESCENT CITY 44,280 66,868 26,750 53,187 2,000 193,085 166,812 359,897

EL DORADO COUNTY
PLACERVILLE 70,942 107,130 70,669 85,210 3,000 336,951 267,250 604,202 SOUTH LAKE TAHOE 140,591 212,307 135,339 1,214,056 5,000 1,707,293 529,631 2,236,924 18 January 2023 CaliforniaCityFinance.com Page 2 of 16

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FRESNO COUNTY
CLOVIS 811,488 1,225,437 410,248 974,705 10,000 3,431,879 3,057,028 6,488,907 COALINGA 118,555 179,032 64,034 142,401 4,000 508,023 446,621 954,643 FIREBAUGH 55,377 83,625 32,468 66,515 2,000 239,984 208,614 448,598 FOWLER 45,685 68,989 27,626 54,873 2,000 199,172 172,102 371,274 FRESNO 3,567,490 5,387,307 1,787,244 4,285,030 20,000 15,047,072 13,439,405 28,486,476 HURON 40,487 61,141 25,029 48,631 2,000 177,288 152,524 329,812 KERMAN 109,185 164,881 59,353 131,146 4,000 468,565 411,320 879,885 KINGSBURG 82,064 123,926 45,802 98,570 3,000 353,363 309,151 662,514 MENDOTA 82,596 124,729 46,068 99,208 3,000 355,601 311,154 666,754 ORANGE COVE 63,113 95,308 36,334 75,807 2,000 272,562 237,759 510,321 PARLIER 95,602 144,369 52,566 114,830 4,000 411,367 360,149 771,516 REEDLEY 163,932 247,555 86,706 196,904 6,000 701,096 617,561 1,318,657 SANGER 174,398 263,360 91,935 209,475 6,000 745,169 656,990 1,402,159 SAN JOAQUIN 24,273 36,655 16,928 29,155 1,000 108,010 91,440 199,450 SELMA 162,193 244,929 85,837 194,815 5,000 692,774 611,010 1,303,784

GLENN COUNTY
ORLAND 54,248 81,920 28,652 65,159 2,000 231,980 204,362 436,342 WILLOWS 42,174 63,687 23,343 50,656 2,000 181,861 158,877 340,738

HUMBOLDT COUNTY
ARCATA 122,000 184,234 82,927 146,539 4,000 539,701 459,599 999,300 BLUE LAKE 7,901 11,931 9,859 9,490 1,000 40,181 29,763 69,944 EUREKA 177,023 267,324 118,163 212,628 6,000 781,137 666,878 1,448,015 FERNDALE 9,141 13,804 10,654 10,979 1,000 45,578 34,435 80,013 FORTUNA 82,163 124,075 57,416 98,688 3,000 365,341 309,522 674,863 RIO DELL 22,225 33,563 19,033 26,696 1,000 102,517 83,727 186,244 TRINIDAD 2,015 3,042 6,090 2,420 1,000 14,566 7,589 22,156

IMPERIAL COUNTY
BRAWLEY 176,859 267,076 109,581 212,431 6,000 771,947 666,260 1,438,206 CALEXICO 254,106 383,729 155,347 305,216 6,000 1,104,397 957,267 2,061,664 CALIPATRIA 43,381 65,511 30,501 52,107 2,000 193,500 163,425 356,926 EL CENTRO 294,121 444,156 179,054 353,279 6,000 1,276,610 1,108,011 2,384,620 HOLTVILLE 36,517 55,145 26,435 43,862 2,000 163,960 137,568 301,528 IMPERIAL 141,168 213,179 88,436 169,562 4,000 616,345 531,806 1,148,151 WESTMORLAND 13,255 20,017 12,653 15,921 1,000 62,846 49,935 112,781

INYO COUNTY
BISHOP 25,388 38,339 20,817 30,495 1,000 116,040 95,643 211,682 18 January 2023 CaliforniaCityFinance.com Page 3 of 16

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KERN COUNTY
ARVIN 129,593 195,699 57,240 155,658 5,000 543,190 488,200 1,031,390 BAKERSFIELD 2,682,967 4,051,579 1,090,459 3,222,600 10,000 11,057,605 10,107,240 21,164,845 CALIFORNIA CITY 98,522 148,779 44,667 118,338 3,000 413,305 371,150 784,454 DELANO 338,448 511,094 141,752 406,521 7,500 1,405,314 1,274,996 2,680,310 MARICOPA 6,726 10,157 7,522 8,079 1,000 33,484 25,338 58,822 MCFARLAND 93,036 140,494 42,447 111,748 3,000 390,726 350,484 741,209 RIDGECREST 184,136 278,066 79,310 221,172 6,000 768,684 693,675 1,462,358 SHAFTER 134,429 203,003 59,196 161,467 5,000 563,095 506,419 1,069,514 TAFT 57,070 86,181 27,893 68,548 2,000 241,692 214,992 456,684 TEHACHAPI 85,713 129,436 39,484 102,952 3,000 360,584 322,896 683,480 WASCO 177,935 268,701 76,801 213,723 6,000 743,161 670,314 1,413,475

KINGS COUNTY
AVENAL 89,893 135,748 42,652 107,973 4,000 380,266 338,643 718,908 CORCORAN 144,672 218,471 65,719 173,770 5,000 607,632 545,007 1,152,639 HANFORD 382,557 577,704 165,887 459,502 7,500 1,593,151 1,441,165 3,034,316 LEMOORE 177,554 268,127 79,565 213,266 6,000 744,512 668,880 1,413,392

LAKE COUNTY
CLEARLAKE 110,734 167,220 53,210 133,006 4,000 468,169 417,154 885,323 LAKEPORT 32,803 49,537 19,141 39,401 1,000 141,882 123,576 265,459

LASSEN COUNTY
SUSANVILLE 105,714 159,639 53,211 209,563 4,000 532,127 398,243 930,370

LOS ANGELES COUNTY
AGOURA HILLS 132,802 200,545 80,102 159,512 5,000 577,961 500,288 1,078,249 ALHAMBRA 542,125 818,669 312,200 651,164 7,500 2,331,659 2,042,287 4,373,946 ARCADIA 373,338 563,781 216,493 448,428 7,500 1,609,540 1,406,433 3,015,974ARTESIA 108,194 163,385 66,149 129,955 4,000 471,684 407,587 879,271AVALON 22,599 34,128 17,615 27,145 1,000 102,487 85,137 187,623 AZUSA 331,124 500,035 192,557 397,725 6,000 1,427,441 1,247,408 2,674,849 BALDWIN PARK 472,837 714,037 272,912 567,940 7,500 2,035,226 1,781,266 3,816,492BELL 224,052 338,344 131,844 269,117 6,000 969,358 844,048 1,813,405BELLFLOWER 517,610 781,648 298,299 621,718 7,500 2,226,775 1,949,932 4,176,707 BELL GARDENS 258,647 390,586 151,460 310,670 6,000 1,117,364 974,373 2,091,736 BEVERLY HILLS 214,636 324,124 126,505 257,806 6,000 929,071 808,574 1,737,646 BRADBURY 6,037 9,117 8,223 7,251 1,000 31,628 22,743 54,371 BURBANK 703,458 1,062,300 403,681 844,947 10,000 3,024,386 2,650,059 5,674,445 CALABASAS 152,448 230,214 91,242 183,110 5,000 662,014 574,301 1,236,315 CARSON 615,895 930,070 354,030 739,772 7,500 2,647,267 2,320,192 4,967,459 CERRITOS 324,005 489,283 188,520 389,173 6,000 1,396,980 1,220,586 2,617,567 18 January 2023 CaliforniaCityFinance.com Page 4 of 16

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ATTACHMENT B
Local Streets and Roads - Projected FY2023-24 Revenues
Based on State Dept of Finance statewide revenue projectionsEstimated January 2023 TOTAL Road Mntnc Sec2103 (5) Sec2105 (3) Sec2106 (3) Sec2107 (3) Sec2107.5 (4) HUTA Rehab Acct TOTAL Highway Users Tax Acct (HUTA)(1) Streets & Highways Code CLAREMONT 245,733 371,085 144,138 295,158 6,000 1,062,114 925,723 1,987,837 COMMERCE 81,224 122,658 50,856 97,561 3,000 355,300 305,987 661,287 COMPTON 630,738 952,485 362,446 757,601 7,500 2,710,770 2,376,109 5,086,879 COVINA 336,728 508,497 195,734 404,456 6,000 1,451,416 1,268,519 2,719,935 CUDAHY 149,476 225,725 89,557 179,540 5,000 649,297 563,102 1,212,399 CULVER CITY 265,439 400,842 155,311 318,827 6,000 1,146,420 999,958 2,146,379 DIAMOND BAR 360,719 544,726 209,338 433,272 7,500 1,555,554 1,358,896 2,914,450 DOWNEY 747,745 1,129,178 428,792 898,141 10,000 3,213,857 2,816,896 6,030,753 DUARTE 142,244 214,805 85,456 170,854 5,000 618,359 535,861 1,154,220 EL MONTE 716,129 1,081,435 410,866 860,167 10,000 3,078,597 2,697,794 5,776,390 EL SEGUNDO 113,509 171,412 69,163 136,340 4,000 494,424 427,611 922,034 GARDENA 399,776 603,706 231,484 480,184 7,500 1,722,650 1,506,031 3,228,682 GLENDALE 1,285,854 1,941,783 733,916 1,544,482 10,000 5,516,035 4,844,054 10,360,089 GLENDORA 344,544 520,299 200,166 413,843 7,500 1,486,352 1,297,961 2,784,313 HAWAIIAN GARDENS 91,540 138,235 56,706 109,951 3,000 399,432 344,847 744,279 HAWTHORNE 577,566 872,190 332,296 693,734 7,500 2,483,287 2,175,801 4,659,088 HERMOSA BEACH 129,376 195,372 78,160 155,398 4,000 562,306 487,384 1,049,691 HIDDEN HILLS 11,405 17,222 11,267 13,699 1,000 54,593 42,964 97,556 HUNTINGTON PARK 359,072 542,239 208,404 431,293 7,500 1,548,508 1,352,691 2,901,199 INDUSTRY 2,874 4,340 6,430 3,452 1,000 18,096 10,827 28,924 INGLEWOOD 712,264 1,075,598 408,674 855,524 10,000 3,062,061 2,683,234 5,745,295 IRWINDALE 9,850 14,874 10,385 11,831 1,000 47,939 37,105 85,044 LA CANADA FLINTRIDGE 134,829 203,607 81,252 161,948 5,000 586,636 507,927 1,094,563 LA HABRA HEIGHTS 37,115 56,047 25,845 44,580 2,000 165,586 139,818 305,404 LAKEWOOD 540,163 815,706 311,088 648,808 7,500 2,323,265 2,034,896 4,358,161 LA MIRADA 323,158 488,005 188,040 388,156 6,000 1,393,359 1,217,398 2,610,756 LANCASTER 1,158,184 1,748,987 661,523 1,391,133 10,000 4,969,828 4,363,097 9,332,925 LA PUENTE 249,480 376,743 146,262 299,659 6,000 1,078,144 939,839 2,017,983 LA VERNE 215,837 325,938 127,186 259,249 6,000 934,209 813,098 1,747,307 LAWNDALE 208,592 314,998 123,078 250,547 6,000 903,215 785,807 1,689,022 LOMITA 137,388 207,472 82,703 165,022 5,000 597,585 517,568 1,115,152 LONG BEACH 3,045,917 4,599,674 1,731,921 3,658,552 10,000 13,046,063 11,474,541 24,520,604 LOS ANGELES 25,566,008 38,607,516 14,501,446 30,708,177 20,000 109,403,148 96,311,951 205,715,099 LYNWOOD 449,988 679,532 259,956 540,496 7,500 1,937,472 1,695,190 3,632,663 MALIBU 70,469 106,416 44,758 84,643 3,000 309,286 265,471 574,757 MANHATTAN BEACH 232,767 351,504 136,785 279,584 6,000 1,006,640 876,876 1,883,516 MAYWOOD 164,936 249,071 98,323 198,110 6,000 716,439 621,343 1,337,782 MONROVIA 248,443 375,177 145,674 298,414 6,000 1,073,709 935,933 2,009,642 MONTEBELLO 411,266 621,057 237,999 493,985 7,500 1,771,808 1,549,316 3,321,124 18 January 2023 CaliforniaCityFinance.com Page 5 of 16

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ATTACHMENT B
Local Streets and Roads - Projected FY2023-24 Revenues
Based on State Dept of Finance statewide revenue projectionsEstimated January 2023 TOTAL Road Mntnc Sec2103 (5) Sec2105 (3) Sec2106 (3) Sec2107 (3) Sec2107.5 (4) HUTA Rehab Acct TOTAL Highway Users Tax Acct (HUTA)(1) Streets & Highways Code MONTEREY PARK 400,655 605,034 231,983 481,240 7,500 1,726,412 1,509,344 3,235,756 NORWALK 678,614 1,024,783 389,594 815,106 10,000 2,918,098 2,556,468 5,474,566 PALMDALE 1,111,141 1,677,947 634,848 1,334,629 10,000 4,768,565 4,185,878 8,954,443 PALOS VERDES ESTATES 87,635 132,339 54,492 105,262 3,000 382,728 330,139 712,867 PARAMOUNT 350,955 529,981 203,801 421,543 7,500 1,513,780 1,322,112 2,835,893 PASADENA 917,287 1,385,206 524,928 1,101,784 10,000 3,939,204 3,455,593 7,394,797 PICO RIVERA 407,828 615,865 236,050 489,855 7,500 1,757,097 1,536,363 3,293,460 POMONA 999,056 1,508,686 571,293 1,199,999 10,000 4,289,034 3,763,632 8,052,665 RANCHO PALOS VERDES 277,756 419,442 162,295 333,622 6,000 1,199,115 1,046,358 2,245,473 REDONDO BEACH 460,927 696,051 266,159 553,635 7,500 1,984,272 1,736,399 3,720,671 ROLLING HILLS (2)
ROLLING HILLS ESTATES 54,392 82,138 35,642 65,332 2,000 239,505 204,906 444,411 ROSEMEAD 335,455 506,575 195,013 402,927 7,500 1,447,469 1,263,723 2,711,193 SAN DIMAS 229,289 346,252 134,813 275,407 6,000 991,761 863,775 1,855,535 SAN FERNANDO 155,178 234,336 92,790 186,389 6,000 674,693 584,584 1,259,277 SAN GABRIEL 258,956 391,052 151,635 311,040 6,000 1,118,683 975,535 2,094,218 SAN MARINO 82,360 124,372 51,500 98,925 3,000 360,156 310,264 670,420 SANTA CLARITA 1,502,794 2,269,385 856,926 1,805,055 10,000 6,444,160 5,661,305 12,105,466 SANTA FE SPRINGS 123,123 185,929 74,614 147,887 4,000 535,552 463,826 999,378 SANTA MONICA 612,437 924,848 352,069 735,618 7,500 2,632,472 2,307,165 4,939,636 SIERRA MADRE 73,356 110,776 46,395 88,111 3,000 321,639 276,348 597,986 SIGNAL HILL 77,189 116,563 48,568 92,714 3,000 338,034 290,784 628,818 SOUTH EL MONTE 129,061 194,897 77,981 155,020 5,000 561,959 486,198 1,048,156 SOUTH GATE 611,964 924,134 351,801 735,051 7,500 2,630,450 2,305,385 4,935,835 SOUTH PASADENA 176,937 267,195 105,129 212,525 6,000 767,787 666,557 1,434,343 TEMPLE CITY 239,716 361,998 140,726 287,931 6,000 1,036,370 903,055 1,939,425 TORRANCE 963,713 1,455,314 551,252 1,157,548 10,000 4,137,827 3,630,488 7,768,316 VERNON 1,385 2,091 5,585 1,663 1,000 11,724 5,216 16,940 WALNUT 186,610 281,802 110,613 224,143 6,000 809,168 702,994 1,512,162 WEST COVINA 719,240 1,086,132 412,629 863,903 10,000 3,091,904 2,709,511 5,801,415 WEST HOLLYWOOD 234,243 353,733 137,623 281,357 6,000 1,012,956 882,438 1,895,395 WESTLAKE VILLAGE 53,461 80,731 35,114 64,213 2,000 235,519 201,396 436,914 WHITTIER 577,002 871,337 331,976 693,056 7,500 2,480,872 2,173,675 4,654,547 18 January 2023 CaliforniaCityFinance.com Page 6 of 16

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MADERA COUNTY
CHOWCHILLA 126,607 191,191 49,005 152,072 4,000 522,874 476,952 999,827 MADERA 432,061 652,460 155,655 518,963 7,500 1,766,638 1,627,655 3,394,293

MARIN COUNTY
BELVEDERE 13,931 21,038 13,495 16,733 1,000 66,196 52,481 118,677 CORTE MADERA 66,899 101,026 46,553 80,355 3,000 297,833 252,023 549,856 FAIRFAX 49,805 75,212 35,884 59,823 2,000 222,725 187,627 410,351 LARKSPUR 85,778 129,535 58,336 103,031 3,000 379,680 323,143 702,823 MILL VALLEY 92,662 139,930 62,632 111,299 3,000 409,522 349,074 758,597 NOVATO 348,704 526,582 222,432 418,840 7,500 1,524,058 1,313,633 2,837,691 ROSS 15,322 23,138 14,363 18,404 1,000 72,227 57,722 129,949 SAN ANSELMO 83,836 126,602 57,123 100,698 3,000 371,259 315,826 687,085 SAN RAFAEL 403,575 609,444 256,678 484,748 7,500 1,761,945 1,520,344 3,282,289 SAUSALITO 46,682 70,495 33,935 56,071 2,000 209,183 175,860 385,043 TIBURON 59,891 90,442 42,179 71,937 2,000 266,450 225,622 492,072

MARIPOSA COUNTY

MENDOCINO COUNTY
FORT BRAGG 46,938 70,881 33,651 56,379 2,000 209,849 176,824 386,673 POINT ARENA 3,019 4,558 6,655 3,626 1,000 18,858 11,371 30,229 UKIAH 108,955 164,535 71,770 130,870 4,000 480,130 410,455 890,585 WILLITS 32,462 49,021 24,753 38,991 2,000 147,228 122,291 269,519

MERCED COUNTY
ATWATER 208,350 314,631 95,840 250,256 6,000 875,077 784,892 1,659,969 DOS PALOS 38,020 57,415 21,413 45,667 2,000 164,515 143,229 307,744 GUSTINE 39,884 60,229 22,228 47,906 2,000 172,246 150,250 322,496 LIVINGSTON 94,558 142,793 46,118 113,577 4,000 401,047 356,219 757,265 LOS BANOS 306,045 462,161 138,529 367,600 6,000 1,280,335 1,152,927 2,433,262 MERCED 584,397 882,505 260,158 701,939 7,500 2,436,500 2,201,535 4,638,035

MODOC COUNTY
ALTURAS 17,888 27,013 15,968 22,967 1,000 84,835 67,387 152,223

MONO COUNTY
MAMMOTH LAKES 48,329 72,982 65,774 1,910,068 2,000 2,099,152 182,065 2,281,217 18 January 2023 CaliforniaCityFinance.com Page 7 of 16

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MONTEREY COUNTY
CARMEL-BY-THE-SEA 20,756 31,343 13,715 24,930 1,000 91,744 78,190 169,935 DEL REY OAKS 10,348 15,627 9,245 12,430 1,000 48,650 38,984 87,634 GONZALES 56,013 84,586 28,860 67,279 2,000 238,739 211,012 449,751 GREENFIELD 128,838 194,560 60,142 154,752 4,000 542,292 485,357 1,027,649 KING CITY 87,786 132,567 42,508 105,443 3,000 371,305 330,707 702,012 MARINA 142,933 215,845 66,197 171,682 6,000 602,657 538,456 1,141,113 MONTEREY 186,754 282,020 85,020 224,317 6,000 784,110 703,538 1,487,648 PACIFIC GROVE 98,174 148,253 46,970 117,920 4,000 415,318 369,839 785,157 SALINAS 1,060,266 1,601,120 460,235 1,273,521 10,000 4,405,142 3,994,222 8,399,364 SAND CITY 2,441 3,686 5,849 2,932 1,000 15,908 9,196 25,104 SEASIDE 214,629 324,114 96,994 257,799 6,000 899,536 808,550 1,708,086 SOLEDAD 181,124 273,517 82,601 217,554 6,000 760,797 682,328 1,443,125

NAPA COUNTY
AMERICAN CANYON 142,120 214,616 70,294 170,704 5,000 602,734 535,391 1,138,125 CALISTOGA 34,240 51,707 20,579 41,127 2,000 149,654 128,990 278,644 NAPA 509,341 769,162 239,522 611,787 7,500 2,137,313 1,918,785 4,056,097 SAINT HELENA 35,789 54,045 21,293 42,987 2,000 156,115 134,824 290,939 YOUNTVILLE 19,614 29,619 13,839 23,559 1,000 87,630 73,889 161,519

NEVADA COUNTY
GRASS VALLEY 89,355 134,935 115,282 107,327 3,000 449,899 336,615 786,514 NEVADA CITY 21,976 33,186 31,972 26,396 1,000 114,531 82,788 197,319 TRUCKEE 112,210 169,450 143,542 1,744,702 4,000 2,173,903 422,716 2,596,620 18 January 2023 CaliforniaCityFinance.com Page 8 of 16

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ORANGE COUNTY
ALISO VIEJO 340,226 513,779 215,208 408,657 7,500 1,485,370 1,281,695 2,767,065 ANAHEIM 2,269,568 3,427,301 1,408,384 2,726,054 10,000 9,841,307 8,549,890 18,391,197 BREA 309,864 467,929 196,431 372,187 6,000 1,352,411 1,167,314 2,519,725 BUENA PARK 552,946 835,010 346,762 664,162 7,500 2,406,379 2,083,051 4,489,430COSTA MESA 738,171 1,114,720 461,312 886,642 10,000 3,210,845 2,780,829 5,991,674 CYPRESS 330,659 499,331 209,291 397,165 6,000 1,442,446 1,245,653 2,688,099 DANA POINT 217,609 328,613 139,377 261,377 6,000 952,976 819,773 1,772,748 FOUNTAIN VALLEY 375,123 566,477 236,790 450,572 7,500 1,636,461 1,413,157 3,049,618 FULLERTON 947,439 1,430,739 590,731 1,138,001 10,000 4,116,910 3,569,182 7,686,093 GARDEN GROVE 1,128,964 1,704,861 702,993 1,356,036 10,000 4,902,853 4,253,018 9,155,871 HUNTINGTON BEACH 1,302,325 1,966,655 810,205 1,564,265 10,000 5,653,451 4,906,102 10,559,553 IRVINE 2,035,857 3,074,370 1,263,848 2,445,335 10,000 8,829,409 7,669,454 16,498,863 LAGUNA BEACH 150,952 227,954 98,154 181,313 5,000 663,374 568,664 1,232,038 LAGUNA HILLS 205,987 311,064 132,190 247,418 6,000 902,659 775,993 1,678,652 LAGUNA NIGUEL 423,498 639,528 266,706 508,677 7,500 1,845,909 1,595,395 3,441,304 LAGUNA WOODS 116,521 175,960 76,861 139,957 4,000 513,300 438,957 952,257 LA HABRA 411,968 622,118 259,576 494,829 7,500 1,795,991 1,551,961 3,347,952 LAKE FOREST 569,416 859,882 356,948 683,945 7,500 2,477,692 2,145,099 4,622,790 LA PALMA 102,262 154,427 68,043 122,830 4,000 451,562 385,240 836,802 LOS ALAMITOS 78,061 117,881 53,076 93,762 3,000 345,781 294,072 639,853 MISSION VIEJO 614,629 928,157 384,909 738,251 7,500 2,673,446 2,315,421 4,988,867 NEWPORT BEACH 558,793 843,839 350,378 671,184 7,500 2,431,694 2,105,077 4,536,770 ORANGE 916,021 1,383,293 571,301 1,100,263 10,000 3,980,877 3,450,822 7,431,699 PLACENTIA 339,990 513,422 215,062 408,373 7,500 1,484,347 1,280,805 2,765,152 RANCHO SANTA MARGARITA 314,641 475,143 199,385 377,925 6,000 1,373,094 1,185,311 2,558,405SAN CLEMENTE 420,938 635,664 265,124 505,603 7,500 1,834,829 1,585,754 3,420,583 SAN JUAN CAPISTRANO 229,591 346,708 146,787 275,769 6,000 1,004,855 864,912 1,869,767 SANTA ANA 2,036,907 3,075,955 1,264,498 2,446,596 10,000 8,833,955 7,673,409 16,507,364 SEAL BEACH 165,638 250,131 107,236 198,953 5,000 726,958 623,988 1,350,947 STANTON 257,722 389,189 164,185 309,558 6,000 1,126,654 970,887 2,097,542 TUSTIN 527,577 796,700 331,073 633,690 7,500 2,296,541 1,987,482 4,284,023 VILLA PARK 38,473 58,098 28,593 46,211 2,000 173,376 144,935 318,310 WESTMINSTER 597,128 901,729 374,086 717,230 7,500 2,597,673 2,249,492 4,847,165 YORBA LINDA 446,839 674,776 281,141 536,713 7,500 1,946,968 1,683,325 3,630,293 18 January 2023 CaliforniaCityFinance.com Page 9 of 16

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PLACER COUNTY
AUBURN 90,431 136,560 61,709 108,619 3,000 400,320 340,670 740,989 COLFAX 13,400 20,235 13,233 16,095 1,000 63,962 50,479 114,440 LINCOLN 336,315 507,873 216,447 403,959 6,000 1,470,594 1,266,962 2,737,556 LOOMIS 44,713 67,522 32,939 53,707 2,000 200,881 168,444 369,325 ROCKLIN 470,252 710,132 300,735 564,835 7,500 2,053,454 1,771,526 3,824,981 ROSEVILLE 991,083 1,496,646 628,501 1,190,423 10,000 4,316,653 3,733,596 8,050,249

PLUMAS COUNTY
PORTOLA 13,780 20,810 9,077 130,102 1,000 174,769 51,913 226,681

RIVERSIDE COUNTY
BANNING 202,614 305,970 130,037 243,367 6,000 887,989 763,287 1,651,276 BEAUMONT 358,875 541,941 226,623 431,057 7,500 1,565,996 1,351,950 2,917,946 BLYTHE 121,961 184,175 80,185 146,492 5,000 537,812 459,450 997,263 CALIMESA 71,519 108,002 49,006 85,904 2,000 316,431 269,426 585,857 CANYON LAKE 72,635 109,686 49,696 87,244 3,000 322,261 273,628 595,889 CATHEDRAL CITY 340,173 513,700 215,064 408,594 7,500 1,485,030 1,281,497 2,766,527 COACHELLA 276,640 417,758 175,793 332,282 6,000 1,208,473 1,042,156 2,250,629 CORONA 1,028,775 1,553,565 640,693 1,235,696 10,000 4,468,729 3,875,589 8,344,319 DESERT HOT SPRINGS 213,717 322,737 136,900 256,703 6,000 936,058 805,113 1,741,171 EASTVALE 458,873 692,950 288,433 551,168 7,500 1,998,923 1,728,662 3,727,585 HEMET 588,256 888,332 368,405 706,574 7,500 2,559,066 2,216,070 4,775,137 INDIAN WELLS 31,248 47,188 24,115 37,533 2,000 142,084 117,718 259,802 INDIO 584,916 883,288 366,340 702,562 7,500 2,544,606 2,203,488 4,748,094 JURUPA VALLEY 691,528 1,044,285 432,238 830,618 10,000 3,008,670 2,605,118 5,613,787 LAKE ELSINORE 469,937 709,657 295,271 564,457 7,500 2,046,821 1,770,340 3,817,161 LA QUINTA 248,437 375,167 158,361 298,406 6,000 1,086,370 935,908 2,022,279 MENIFEE 699,685 1,056,602 437,280 840,415 7,500 3,041,482 2,635,845 5,677,327 MORENO VALLEY 1,374,126 2,075,083 854,157 1,650,508 10,000 5,963,874 5,176,591 11,140,465 MURRIETA 729,581 1,101,749 455,759 876,324 10,000 3,173,414 2,748,470 5,921,884 NORCO 174,936 264,173 112,929 210,121 6,000 768,159 659,017 1,427,176 PALM DESERT 333,933 504,276 211,206 401,098 7,500 1,458,013 1,257,988 2,716,001 PALM SPRINGS 291,333 439,945 184,875 349,929 6,000 1,272,081 1,097,504 2,369,585 PERRIS 517,675 781,747 324,779 621,797 7,500 2,253,498 1,950,180 4,203,677 RANCHO MIRAGE 110,268 166,516 72,957 132,446 4,000 486,187 415,399 901,586 RIVERSIDE 2,085,708 3,149,651 1,293,990 2,505,213 10,000 9,044,562 7,857,254 16,901,816 SAN JACINTO 358,239 540,980 226,230 430,292 7,500 1,563,241 1,349,552 2,912,793 TEMECULA 721,326 1,089,283 450,657 866,409 10,000 3,137,676 2,717,372 5,855,048 WILDOMAR 240,956 363,871 153,737 289,420 6,000 1,053,984 907,727 1,961,711 18 January 2023 CaliforniaCityFinance.com Page 10 of 16

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SACRAMENTO COUNTY
CITRUS HEIGHTS 575,585 869,197 377,858 691,354 7,500 2,521,493 2,168,336 4,689,829 ELK GROVE 1,161,288 1,753,674 757,474 1,394,861 10,000 5,077,297 4,374,790 9,452,087 FOLSOM 555,092 838,250 364,575 666,739 7,500 2,432,156 2,091,134 4,523,290 GALT 167,114 252,361 113,113 200,726 6,000 739,314 629,550 1,368,865 ISLETON 5,217 7,878 8,181 6,266 1,000 28,542 19,653 48,195 RANCHO CORDOVA 527,315 796,304 346,572 633,375 7,500 2,311,066 1,986,494 4,297,560 SACRAMENTO 3,413,966 5,155,468 2,217,517 4,100,627 20,000 14,907,578 12,861,050 27,768,628

SAN BENITO COUNTY
HOLLISTER 279,239 421,682 164,497 335,403 6,000 1,206,820 1,051,945 2,258,765 SAN JUAN BAUTISTA 13,734 20,740 12,655 16,497 1,000 64,626 51,739 116,365

SAN BERNARDINO COUNTY
ADELANTO 240,576 363,296 150,475 288,963 6,000 1,049,309 906,293 1,955,603 APPLE VALLEY 498,764 753,188 306,814 599,081 7,500 2,165,347 1,878,936 4,044,283 BARSTOW 167,547 253,015 106,254 201,247 5,000 733,063 631,182 1,364,245 BIG BEAR LAKE 33,118 50,012 24,854 415,306 2,000 525,290 124,763 650,053 CHINO 603,690 911,639 370,350 725,112 7,500 2,618,290 2,274,212 4,892,502 CHINO HILLS 514,932 777,605 316,605 618,502 7,500 2,235,144 1,939,847 4,174,991 COLTON 353,179 533,340 218,659 424,215 7,500 1,536,894 1,330,493 2,867,386 FONTANA 1,396,450 2,108,795 850,386 1,677,322 10,000 6,042,953 5,260,689 11,303,643 GRAND TERRACE 86,238 130,228 57,019 103,583 3,000 380,068 324,873 704,941 HESPERIA 658,325 994,144 403,433 790,736 7,500 2,854,137 2,480,033 5,334,170 HIGHLAND 373,600 564,178 231,025 448,744 7,500 1,625,046 1,407,422 3,032,468 LOMA LINDA 166,340 251,192 105,523 199,796 5,000 727,851 626,633 1,354,484 MONTCLAIR 249,769 377,179 156,042 300,006 6,000 1,088,995 940,926 2,029,921 NEEDLES 32,351 48,853 24,389 38,857 2,000 146,450 121,871 268,321 ONTARIO 1,177,982 1,778,883 718,098 1,414,913 10,000 5,099,876 4,437,678 9,537,554 RANCHO CUCAMONGA 1,144,909 1,728,940 698,072 1,375,188 10,000 4,957,110 4,313,088 9,270,198 REDLANDS 478,126 722,024 294,318 574,293 7,500 2,076,260 1,801,191 3,877,451 RIALTO 683,359 1,031,948 418,591 820,805 10,000 2,964,703 2,574,341 5,539,044 SAN BERNARDINO 1,466,243 2,214,190 892,648 1,761,153 10,000 6,344,235 5,523,614 11,867,849 TWENTYNINE PALMS 181,669 274,340 114,805 218,208 6,000 795,022 684,380 1,479,401 UPLAND 519,309 784,215 319,255 623,759 7,500 2,254,038 1,956,335 4,210,373 VICTORVILLE 896,112 1,353,228 547,419 1,076,349 10,000 3,883,108 3,375,820 7,258,928 YUCAIPA 359,400 542,734 222,426 431,687 7,500 1,563,747 1,353,927 2,917,675 YUCCA VALLEY 143,137 216,152 91,473 171,926 5,000 627,688 539,223 1,166,910 18 January 2023 CaliforniaCityFinance.com Page 11 of 16

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SAN DIEGO COUNTY
CARLSBAD 758,467 1,145,370 489,981 911,020 10,000 3,314,838 2,857,289 6,172,127 CHULA VISTA 1,816,260 2,742,754 1,166,635 2,181,570 10,000 7,917,219 6,842,191 14,759,410 CORONADO 154,719 233,642 103,771 185,838 5,000 682,970 582,854 1,265,823 DEL MAR 25,861 39,053 21,343 31,062 1,000 118,318 97,422 215,741 EL CAJON 696,693 1,052,084 450,464 836,821 10,000 3,046,061 2,624,572 5,670,634 ENCINITAS 403,661 609,572 263,016 484,850 7,500 1,768,599 1,520,665 3,289,265 ESCONDIDO 989,948 1,494,932 638,056 1,189,059 10,000 4,321,994 3,729,320 8,051,314 IMPERIAL BEACH 173,945 262,677 116,070 208,931 6,000 767,623 655,284 1,422,907 LA MESA 396,876 599,326 258,676 476,700 7,500 1,739,078 1,495,105 3,234,183 LEMON GROVE 179,241 270,673 119,458 215,292 6,000 790,664 675,233 1,465,897 NATIONAL CITY 403,372 609,136 262,831 484,503 7,500 1,767,343 1,519,578 3,286,921 OCEANSIDE 1,135,539 1,714,790 731,188 1,363,933 10,000 4,955,450 4,277,788 9,233,238 POWAY 319,956 483,169 209,471 384,310 6,000 1,402,906 1,205,334 2,608,240 SAN DIEGO 9,058,482 13,679,316 5,799,382 10,880,443 20,000 39,437,623 34,125,003 73,562,626 SAN MARCOS 617,601 932,646 399,871 741,821 7,500 2,699,439 2,326,619 5,026,059 SANTEE 389,388 588,020 253,886 467,707 7,500 1,706,501 1,466,899 3,173,400 SOLANA BEACH 84,630 127,801 58,937 101,652 3,000 376,019 318,817 694,836 VISTA 658,108 993,817 425,782 790,476 10,000 2,878,183 2,479,217 5,357,400

SAN FRANCISCO COUNTY
SAN FRANCISCO 5,734,947 8,660,408 2,198,109 6,888,435 20,000 23,501,899 21,604,623 45,106,522

SAN JOAQUIN COUNTY
ESCALON 48,815 73,716 33,132 58,633 2,000 216,295 183,894 400,189 LATHROP 205,594 310,469 124,126 246,945 6,000 893,134 774,510 1,667,644 LODI 436,832 659,664 258,335 524,693 7,500 1,887,024 1,645,626 3,532,650 MANTECA 569,968 860,715 335,607 684,607 7,500 2,458,396 2,147,175 4,605,571 RIPON 104,854 158,341 65,657 125,944 4,000 458,796 395,005 853,800 STOCKTON 2,122,514 3,205,232 1,236,699 2,549,422 10,000 9,123,868 7,995,909 17,119,777 TRACY 620,357 936,808 364,853 745,131 7,500 2,674,650 2,337,002 5,011,652

SAN LUIS OBISPO COUNTY
ARROYO GRANDE 120,314 181,688 88,675 144,513 4,000 539,190 453,246 992,436 ATASCADERO 201,985 305,019 145,611 242,610 6,000 901,225 760,914 1,662,138 EL PASO DE ROBLES 205,797 310,776 148,268 247,190 6,000 918,032 775,276 1,693,308 GROVER BEACH 83,698 126,394 63,149 100,533 3,000 376,773 315,307 692,080 MORRO BAY 69,229 104,543 53,062 83,153 3,000 312,988 260,799 573,786 PISMO BEACH 52,811 79,750 41,616 63,433 2,000 239,610 198,948 438,559 SAN LUIS OBISPO 312,698 472,209 222,793 375,592 6,000 1,389,293 1,177,994 2,567,287 18 January 2023 CaliforniaCityFinance.com Page 12 of 16

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SAN MATEO COUNTY
ATHERTON 45,809 69,177 33,072 55,023 2,000 205,082 172,572 377,653 BELMONT 184,556 278,700 118,703 221,676 6,000 809,635 695,257 1,504,892 BRISBANE 31,845 48,090 24,454 38,250 1,000 143,640 119,967 263,607 BURLINGAME 205,082 309,696 131,371 246,331 6,000 898,480 772,582 1,671,061 COLMA 9,561 14,438 10,701 11,484 1,000 47,183 36,017 83,201 DALY CITY 688,136 1,039,162 429,499 826,543 10,000 2,993,340 2,592,337 5,585,677 EAST PALO ALTO 197,142 297,706 126,471 236,794 6,000 864,112 742,670 1,606,782 FOSTER CITY 221,119 333,915 141,269 265,594 6,000 967,897 832,998 1,800,895 HALF MOON BAY 77,136 116,484 52,406 92,651 3,000 341,678 290,586 632,264 HILLSBOROUGH 74,656 112,738 50,876 89,671 3,000 330,941 281,242 612,183 MENLO PARK 224,138 338,473 143,132 269,219 6,000 980,962 844,369 1,825,331 MILLBRAE 153,078 231,165 99,276 183,867 5,000 672,386 576,674 1,249,059 PACIFICA 253,831 383,313 161,458 304,885 6,000 1,109,486 956,228 2,065,714 PORTOLA VALLEY 29,129 43,988 22,777 34,987 1,000 131,881 109,733 241,614 REDWOOD CITY 547,801 827,241 342,888 657,982 7,500 2,383,413 2,063,670 4,447,083 SAN BRUNO 288,826 436,159 183,056 346,918 6,000 1,260,959 1,088,061 2,349,020 SAN CARLOS 201,768 304,692 129,326 242,350 6,000 884,136 760,098 1,644,234 SAN MATEO 693,937 1,047,922 433,079 833,510 10,000 3,018,448 2,614,190 5,632,638 SOUTH SAN FRANCISCO 434,922 656,781 273,222 522,399 7,500 1,894,824 1,638,433 3,533,257 WOODSIDE 34,838 52,609 26,301 41,845 2,000 157,592 131,240 288,831

SANTA BARBARA COUNTY
BUELLTON 33,794 51,033 21,978 40,591 2,000 149,396 127,309 276,706 CARPINTERIA 86,323 130,357 48,678 103,685 3,000 372,044 325,195 697,239 GOLETA 214,544 323,986 113,854 257,696 6,000 916,080 808,228 1,724,308GUADALUPE 56,066 84,665 33,298 67,342 2,000 243,372 211,210 454,581 LOMPOC 291,313 439,915 152,876 349,906 6,000 1,240,009 1,097,430 2,337,439 SANTA BARBARA 574,016 866,829 296,575 689,470 7,500 2,434,390 2,162,428 4,596,818 SANTA MARIA 721,228 1,089,135 371,404 866,291 10,000 3,058,057 2,717,001 5,775,059 SOLVANG 38,191 57,672 24,213 45,872 2,000 167,948 143,872 311,820 18 January 2023 CaliforniaCityFinance.com Page 13 of 16

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SANTA CLARA COUNTY
CAMPBELL 287,979 434,881 172,304 345,902 6,000 1,247,065 1,084,872 2,331,938 CUPERTINO 397,374 600,079 235,933 477,299 7,500 1,718,186 1,496,983 3,215,170 GILROY 393,555 594,312 233,712 472,712 7,500 1,701,791 1,482,596 3,184,388 LOS ALTOS 207,798 313,799 125,666 249,594 6,000 902,857 782,816 1,685,673 LOS ALTOS HILLS 55,797 84,259 37,254 67,019 2,000 246,329 210,196 456,525 LOS GATOS 220,260 332,617 132,914 264,561 6,000 956,352 829,760 1,786,111 MILPITAS 538,175 812,704 317,830 646,420 7,500 2,322,628 2,027,406 4,350,034 MONTE SERENO 22,895 34,574 18,117 27,500 1,000 104,085 86,249 190,334 MORGAN HILL 304,811 460,298 182,094 366,118 6,000 1,319,321 1,148,280 2,467,601 MOUNTAIN VIEW 550,315 831,036 324,891 661,001 7,500 2,374,743 2,073,138 4,447,881 PALO ALTO 449,496 678,789 266,250 539,905 7,500 1,941,940 1,693,336 3,635,276 SAN JOSE 6,665,837 10,066,156 3,881,994 8,006,558 20,000 28,640,545 25,111,461 53,752,005 SANTA CLARA 853,892 1,289,471 501,467 1,025,638 10,000 3,680,468 3,216,770 6,897,239 SARATOGA 204,760 309,211 123,899 245,944 6,000 889,814 771,370 1,661,185 SUNNYVALE 1,025,206 1,548,174 601,112 1,231,408 10,000 4,415,900 3,862,142 8,278,042

SANTA CRUZ COUNTY
CAPITOLA 64,655 97,637 40,429 77,660 3,000 283,380 243,569 526,949 SANTA CRUZ 424,764 641,441 238,871 510,198 7,500 1,822,774 1,600,166 3,422,939 SCOTTS VALLEY 80,634 121,766 49,234 96,852 3,000 351,485 303,762 655,248 WATSONVILLE 339,753 513,066 192,025 408,089 7,500 1,460,433 1,279,915 2,740,348

SHASTA COUNTY
ANDERSON 73,258 110,628 60,067 87,993 3,000 334,946 275,977 610,922 REDDING 615,751 929,852 469,333 739,598 7,500 2,762,034 2,319,648 5,081,682 SHASTA LAKE 67,825 102,423 55,968 81,466 3,000 310,682 255,508 566,191

SIERRA COUNTY
LOYALTON 4,843 7,313 6,391 22,072 1,000 41,619 18,244 59,862

SISKIYOU COUNTY
DORRIS 5,637 8,512 8,909 6,770 1,000 30,828 21,235 52,063 DUNSMUIR 11,188 16,895 12,955 39,297 1,000 81,335 42,148 123,483 ETNA 4,488 6,778 8,072 5,391 1,000 25,729 16,909 42,638 FORT JONES 4,554 6,877 8,120 5,470 1,000 26,021 17,156 43,176 MONTAGUE 8,071 12,188 10,683 9,695 1,000 41,638 30,406 72,044 MOUNT SHASTA 21,287 32,146 20,317 94,005 1,000 168,754 80,192 248,947 TULELAKE 5,912 8,928 9,110 7,102 1,000 32,052 22,273 54,325 WEED 19,043 28,757 18,681 22,873 1,000 90,354 71,738 162,092 YREKA 51,059 77,105 42,018 61,994 2,000 234,176 192,348 426,524 18 January 2023 CaliforniaCityFinance.com Page 14 of 16

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SOLANO COUNTY
BENICIA 177,745 268,414 116,279 213,495 6,000 781,933 669,597 1,451,530 DIXON 125,222 189,100 83,338 150,409 4,000 552,069 471,736 1,023,805 FAIRFIELD 790,759 1,194,134 500,755 949,807 10,000 3,445,454 2,978,937 6,424,391 RIO VISTA 65,554 98,994 45,915 78,739 2,000 291,203 246,955 538,158 SUISUN CITY 193,316 291,929 126,046 232,198 6,000 849,489 728,258 1,577,747 VACAVILLE 671,252 1,013,665 425,802 806,263 7,500 2,924,481 2,528,732 5,453,213 VALLEJO 825,439 1,246,505 522,506 991,462 10,000 3,595,911 3,109,583 6,705,495

SONOMA COUNTY
CLOVERDALE 59,104 89,253 41,581 70,992 2,000 262,930 222,655 485,585 COTATI 49,740 75,113 35,754 59,744 2,000 222,350 187,379 409,730 HEALDSBURG 74,190 112,035 50,969 89,112 3,000 329,306 279,487 608,793 PETALUMA 392,512 592,737 249,063 471,459 7,500 1,713,271 1,478,666 3,191,936 ROHNERT PARK 289,141 436,635 184,735 347,297 6,000 1,263,807 1,089,248 2,353,055SANTA ROSA 1,168,165 1,764,059 731,759 1,403,122 10,000 5,077,104 4,400,697 9,477,801 SEBASTOPOL 49,359 74,538 35,517 59,287 2,000 220,701 185,946 406,647 SONOMA 70,732 106,813 48,817 84,958 3,000 314,319 266,459 580,779 WINDSOR 171,996 259,733 111,835 206,590 6,000 756,155 647,942 1,404,097

STANISLAUS COUNTY
CERES 321,524 485,537 189,721 386,193 6,000 1,388,976 1,211,242 2,600,218 HUGHSON 49,182 74,270 33,086 59,074 2,000 217,613 185,278 402,891 MODESTO 1,437,239 2,170,391 831,411 1,726,316 10,000 6,175,357 5,414,350 11,589,707 NEWMAN 81,080 122,440 51,432 97,388 3,000 355,340 305,443 660,783 OAKDALE 152,087 229,669 92,271 182,677 5,000 661,704 572,941 1,234,645 PATTERSON 159,916 241,490 96,774 192,080 5,000 695,260 602,432 1,297,692 RIVERBANK 162,796 245,841 98,430 195,540 6,000 708,607 613,284 1,321,892 TURLOCK 473,021 714,314 276,852 568,161 7,500 2,039,848 1,781,958 3,821,807WATERFORD 59,708 90,165 39,140 71,717 2,000 262,729 224,929 487,659

SUTTER COUNTY
LIVE OAK 61,643 93,088 39,461 74,042 2,000 270,234 232,222 502,456 YUBA CITY 460,527 695,447 263,747 553,154 7,500 1,980,375 1,734,891 3,715,266

TEHAMA COUNTY
CORNING 54,012 81,564 34,128 64,875 2,000 236,579 203,472 440,051 RED BLUFF 97,268 146,886 57,616 116,832 3,000 421,602 366,428 788,031 TEHAMA 2,854 4,311 6,350 3,429 1,000 17,944 10,753 28,697

TRINITY COUNTY
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TULARE COUNTY
DINUBA 164,883 248,992 93,309 198,046 6,000 711,231 621,145 1,332,376 EXETER 67,943 102,601 41,272 81,608 3,000 296,424 255,953 552,377 FARMERSVILLE 68,140 102,898 41,377 81,845 3,000 297,260 256,695 553,955 LINDSAY 83,318 125,819 49,525 100,075 3,000 361,737 313,873 675,610 PORTERVILLE 411,115 620,829 225,487 493,804 7,500 1,758,735 1,548,748 3,307,483 TULARE 455,809 688,322 249,478 547,487 7,500 1,948,596 1,717,117 3,665,713 VISALIA 932,399 1,408,027 505,312 1,119,936 10,000 3,975,674 3,512,523 7,488,197 WOODLAKE 50,186 75,787 31,740 60,280 2,000 219,993 189,060 409,053

TUOLUMNE COUNTY
SONORA 34,116 51,519 34,125 40,978 1,000 161,737 128,521 290,257

VENTURA COUNTY
CAMARILLO 464,293 701,135 295,204 557,678 7,500 2,025,810 1,749,080 3,774,890 FILLMORE 108,069 163,197 72,395 129,806 4,000 477,466 407,118 884,584 MOORPARK 237,616 358,827 153,423 285,409 6,000 1,041,274 895,145 1,936,419 OJAI 50,232 75,856 36,219 60,335 2,000 224,642 189,233 413,876 OXNARD 1,323,218 1,998,207 832,439 1,589,361 10,000 5,753,225 4,984,811 10,738,036 PORT HUENEME 145,650 219,948 95,900 174,945 5,000 641,443 548,690 1,190,133 SAN BUENAVENTURA 722,232 1,090,651 456,538 867,497 10,000 3,146,917 2,720,784 5,867,701 SANTA PAULA 202,713 306,119 131,592 243,485 6,000 889,909 763,658 1,653,566 SIMI VALLEY 827,801 1,250,072 522,568 994,299 10,000 3,604,741 3,118,483 6,723,224 THOUSAND OAKS 830,866 1,254,700 524,485 997,980 10,000 3,618,031 3,130,027 6,748,058

YOLO COUNTY
DAVIS 425,670 642,808 268,545 511,286 7,500 1,855,809 1,603,577 3,459,386 WEST SACRAMENTO 346,716 523,579 219,625 416,452 7,500 1,513,872 1,306,143 2,820,015 WINTERS 48,703 73,547 34,976 58,499 2,000 217,725 183,474 401,199 WOODLAND 394,618 595,917 249,306 473,989 7,500 1,721,330 1,486,601 3,207,931

YUBA COUNTY
MARYSVILLE 86,546 130,694 46,712 103,953 3,000 370,905 326,035 696,941 WHEATLAND 24,411 36,863 16,621 29,320 1,000 108,215 91,959 200,174 Statewide Total $ 217,110,500 327,861,000 $ 128,363,518 $ 266,002,500 $ 2,709,500 $ 942,047,018 $ 817,896,000 $ 1,759,943,018 $ Notes:

1. The Highway Users Tax is also known as the "Motor Vehicle Fuel Tax", the "Gasoline Excise Tax" and "Article XIX Revenues."2. Rolling Hills has no public streets and is therefore not eligible for HUTA or RMRA allocations.3. Str&HwysCode §§ 2103, 2105, 2106, 2107 and RMRA amounts are paid monthly. Includes special payments for snow removal.4. Str&HwysCode § 2107.5 amounts are typically paid by the State Controller once per year in July.5. Str&HwysCode § 2103 allocations replace the former Prop42 TCRF revenues. Previously adjusted annually by the BOE until July 2019. 18 January 2023 CaliforniaCityFinance.com Page 16 of 16

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COUNTY HUTA 2103 HUTA 2104 HUTA 2105 HUTA 2106 RMRA TOTAL ALAMEDA $8,424,253 $13,846,770 $6,300,840 $424,234 $21,285,261 $50,281,357 ALPINE $163,527 $289,769 $137,354 $21,329 $413,179 $1,025,158 AMADOR $820,792 $723,011 $532,171 $196,411 $2,073,866 $4,346,251 BUTTE $2,749,767 $2,470,137 $1,782,845 $418,171 $6,947,739 $14,368,659 CALAVERAS $1,240,592 $1,019,303 $804,353 $326,399 $3,134,561 $6,525,209 COLUSA $972,029 $612,606 $630,227 $120,192 $2,455,991 $4,791,046 CONTRA COSTA $7,117,934 $11,248,483 $5,365,043 $903,001 $17,984,631 $42,619,093 DEL NORTE $503,997 $335,340 $326,772 $112,821 $1,273,431 $2,552,361 EL DORADO $2,621,965 $3,646,405 $1,977,135 $831,681 $6,624,825 $15,702,011 FRESNO $9,224,564 $9,748,714 $5,980,858 $1,218,066 $23,307,378 $49,479,581 GLENN $1,181,786 $749,872 $766,225 $141,211 $2,985,977 $5,825,071 HUMBOLDT $2,236,327 $1,722,574 $1,449,950 $406,481 $5,650,448 $11,465,780 IMPERIAL $4,151,128 $2,404,135 $2,691,434 $428,999 $10,488,506 $20,164,203 INYO $1,375,534 $962,477 $891,844 $123,411 $3,475,512 $6,828,777 KERN $8,526,011 $8,747,127 $5,527,942 $1,931,730 $21,542,367 $46,275,177 KINGS $1,762,829 $1,340,896 $1,142,951 $226,772 $4,454,076 $8,927,524 LAKE $1,228,302 $999,345 $796,385 $339,955 $3,103,507 $6,467,494 LASSEN $1,183,967 $931,183 $767,640 $123,885 $2,991,488 $5,998,163 LOS ANGELES $51,699,081 $84,333,189 $38,409,822 $2,662,635 $130,626,227 $307,730,954 MADERA $2,597,310 $1,735,551 $1,683,998 $500,768 $6,562,531 $13,080,158 MARIN $1,916,971 $2,586,707 $1,272,323 $295,024 $4,843,541 $10,914,565 MARIPOSA $782,748 $533,923 $507,504 $130,141 $1,977,743 $3,932,060 MENDOCINO $1,821,857 $1,311,065 $1,181,223 $398,146 $4,603,222 $9,315,514 MERCED $3,486,009 $2,779,095 $2,260,197 $594,956 $8,807,976 $17,928,233 MODOC $1,158,244 $865,745 $750,961 $62,110 $2,926,493 $5,763,553 MONO $850,247 $774,923 $551,268 $31,491 $2,148,288 $4,356,216 MONTEREY $3,873,954 $4,410,416 $2,511,725 $881,540 $9,788,182 $21,465,818 NAPA $1,342,920 $1,579,939 $870,699 $311,462 $3,393,109 $7,498,129 NEVADA $1,412,876 $1,691,803 $916,055 $311,988 $3,569,863 $7,902,585 ORANGE $17,852,694 $30,575,820 $13,827,810 $743,297 $45,107,767 $108,107,387 PLACER $3,982,110 $6,140,997 $3,086,953 $850,757 $10,061,457 $24,122,274 PLUMAS $949,589 $1,042,475 $615,677 $150,920 $2,399,292 $5,157,954 RIVERSIDE $15,668,504 $23,296,491 $10,994,263 $1,604,821 $39,589,050 $91,153,129 County HUTA and RMRA Revenue Estimates - FY 2022-23
CSAC Budget Year Estimates - Based on January Budget revenue estimates - 1/17/23

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COUNTY HUTA 2103 HUTA 2104 HUTA 2105 HUTA 2106 RMRA TOTAL SACRAMENTO $10,985,229 $15,013,065 $7,577,779 $2,150,127 $27,755,987 $63,482,187 SAN BENITO $933,794 $802,907 $605,437 $164,457 $2,359,384 $4,865,979 SAN BERNARDINO $14,845,681 $21,987,285 $10,355,235 $1,466,669 $37,510,054 $86,164,924 SAN DIEGO $20,452,670 $32,163,121 $15,083,011 $1,998,947 $51,677,034 $121,374,783 SAN FRANCISCO* $3,928,877 $5,097,347 $2,547,335 $9,600 $9,926,953 $21,510,110 SAN JOAQUIN $6,274,962 $7,849,691 $4,068,448 $928,467 $15,854,722 $34,976,289 SAN LUIS OBISPO $3,387,210 $3,405,496 $2,196,139 $671,909 $8,558,344 $18,219,098 SAN MATEO $4,493,732 $7,267,787 $3,333,328 $281,992 $11,354,152 $26,730,990 SANTA BARBARA $3,416,869 $4,454,837 $2,326,454 $814,434 $8,633,282 $19,645,876 SANTA CLARA $10,482,261 $17,144,179 $7,703,669 $304,145 $26,485,154 $62,119,407 SANTA CRUZ $2,224,596 $2,836,427 $1,536,333 $643,270 $5,620,808 $12,861,434 SHASTA $2,614,433 $2,527,286 $1,695,099 $409,709 $6,605,795 $13,852,322 SIERRA $464,376 $432,887 $301,084 $35,249 $1,173,323 $2,406,920 SISKIYOU $1,886,377 $1,551,811 $1,223,055 $204,392 $4,766,241 $9,631,875 SOLANO $3,266,907 $4,632,192 $2,133,453 $199,945 $8,254,377 $18,486,874 SONOMA $4,732,712 $5,739,638 $3,068,511 $931,619 $11,957,975 $26,430,455 STANISLAUS $4,883,662 $5,682,992 $3,166,381 $728,308 $12,339,375 $26,800,719 SUTTER $1,501,028 $1,200,322 $973,210 $208,620 $3,792,594 $7,675,774 TEHAMA $1,657,713 $1,012,590 $1,074,798 $262,618 $4,188,483 $8,196,202 TRINITY $871,334 $693,917 $564,940 $91,908 $2,201,569 $4,423,667 TULARE $5,877,867 $4,749,175 $3,810,986 $750,783 $14,851,397 $30,040,208 TUOLUMNE $1,151,936 $1,051,002 $746,872 $322,811 $2,910,555 $6,183,177 VENTURA $5,543,639 $8,733,561 $4,131,071 $623,054 $14,006,916 $33,038,240 YOLO $2,055,874 $2,183,558 $1,332,951 $176,963 $5,194,503 $10,943,849 YUBA $1,188,341 $892,638 $770,475 $290,680 $3,002,539 $6,144,675 TOTALS $284,002,500 $384,562,000 $199,638,500 $32,495,481 $717,579,000 $1,618,277,481 * county share only
County HUTA and RMRA Revenue Estimates - FY 2022-23
CSAC Budget Year Estimates - Based on January Budget revenue estimates - 1/17/23

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COUNTY HUTA 2103 HUTA 2104 HUTA 2105 HUTA 2106 RMRA TOTAL ALAMEDA $9,725,211 $15,108,069 $6,863,333 $461,226 $24,260,924 $56,418,763 ALPINE $188,781 $313,681 $148,142 $22,375 $470,941 $1,143,920 AMADOR $947,547 $788,091 $577,849 $213,077 $2,363,791 $4,890,356 BUTTE $3,174,414 $2,673,837 $1,935,875 $454,622 $7,919,028 $16,157,775 CALAVERAS $1,432,177 $1,084,427 $873,395 $354,662 $3,572,770 $7,317,431 COLUSA $1,122,140 $620,683 $684,322 $130,059 $2,799,337 $5,356,541 CONTRA COSTA $8,217,157 $12,268,909 $5,841,642 $982,706 $20,498,869 $47,809,283 DEL NORTE $581,829 $362,282 $354,821 $122,030 $1,451,456 $2,872,417 EL DORADO $3,026,875 $3,768,771 $2,060,325 $905,023 $7,550,970 $17,311,964 FRESNO $10,649,114 $10,587,267 $6,494,225 $1,325,879 $26,565,732 $55,622,216 GLENN $1,364,289 $757,307 $831,994 $152,953 $3,403,414 $6,509,957 HUMBOLDT $2,581,683 $1,855,243 $1,574,406 $441,889 $6,440,377 $12,893,597 IMPERIAL $4,792,186 $2,607,427 $2,922,453 $466,416 $11,954,792 $22,743,274 INYO $1,587,957 $974,597 $968,395 $133,565 $3,961,386 $7,625,900 KERN $9,842,682 $9,535,991 $6,002,433 $2,103,212 $24,553,974 $52,038,292 KINGS $2,035,062 $1,461,504 $1,241,057 $246,147 $5,076,753 $10,060,523 LAKE $1,417,989 $1,092,585 $864,742 $369,428 $3,537,375 $7,282,120 LASSEN $1,366,807 $943,161 $833,530 $134,081 $3,409,696 $6,687,276 LOS ANGELES $59,682,969 $92,036,351 $41,850,010 $2,899,325 $148,887,674 $345,356,330 MADERA $2,998,413 $1,891,243 $1,828,543 $544,588 $7,479,968 $14,742,755 MARIN $2,213,008 $2,819,342 $1,384,115 $320,488 $5,520,664 $12,257,618 MARIPOSA $903,628 $547,498 $551,066 $140,895 $2,254,229 $4,397,317 MENDOCINO $2,103,207 $1,417,934 $1,282,614 $432,810 $5,246,749 $10,483,313 MERCED $4,024,354 $3,031,023 $2,454,200 $647,178 $10,039,324 $20,196,080 MODOC $1,337,111 $866,204 $815,420 $66,795 $3,335,614 $6,421,144 MONO $981,550 $775,732 $598,586 $33,444 $2,448,617 $4,837,928 MONTEREY $4,472,209 $4,809,608 $2,727,319 $959,330 $11,156,563 $24,125,028 NAPA $1,550,308 $1,721,483 $945,435 $338,393 $3,867,463 $8,423,082 NEVADA $1,631,066 $1,799,602 $994,685 $338,965 $4,068,927 $8,833,245 ORANGE $20,609,686 $33,365,799 $15,064,994 $808,754 $51,413,798 $121,263,030 PLACER $4,597,068 $6,532,580 $3,287,840 $925,800 $11,468,041 $26,811,329 PLUMAS $1,096,234 $1,034,496 $668,524 $163,528 $2,734,712 $5,697,494 RIVERSIDE $18,088,190 $25,430,387 $11,980,530 $1,747,138 $45,123,569 $102,369,814 County HUTA and RMRA Revenue Estimates - FY 2023-24
CSAC Budget Year Estimates - Based on January Budget revenue estimates - 1/12/23

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COUNTY HUTA 2103 HUTA 2104 HUTA 2105 HUTA 2106 RMRA TOTAL SACRAMENTO $12,681,678 $16,382,058 $8,253,631 $2,341,093 $31,636,253 $71,294,713 SAN BENITO $1,078,000 $873,904 $657,404 $178,272 $2,689,225 $5,476,806 SAN BERNARDINO $17,138,299 $24,036,996 $11,299,954 $1,596,661 $42,753,931 $96,825,842 SAN DIEGO $23,611,176 $35,121,798 $16,441,985 $2,176,426 $58,901,444 $136,252,828 SAN FRANCISCO* $4,535,613 $5,560,487 $2,765,985 $9,600 $11,314,733 $24,186,418 SAN JOAQUIN $7,244,004 $8,564,607 $4,417,663 $1,010,443 $18,071,200 $39,307,917 SAN LUIS OBISPO $3,910,297 $3,711,797 $2,384,644 $730,997 $9,754,794 $20,492,529 SAN MATEO $5,187,699 $7,929,570 $3,630,574 $306,293 $12,941,453 $29,995,589 SANTA BARBARA $3,944,536 $4,856,277 $2,531,443 $886,237 $9,840,208 $22,058,702 SANTA CLARA $12,101,036 $18,707,582 $8,392,426 $330,422 $30,187,759 $69,719,225 SANTA CRUZ $2,568,141 $3,088,038 $1,669,774 $699,802 $6,406,593 $14,432,348 SHASTA $3,018,180 $2,736,228 $1,840,598 $445,405 $7,529,280 $15,569,691 SIERRA $536,090 $435,947 $326,928 $37,537 $1,337,353 $2,673,855 SISKIYOU $2,177,690 $1,618,633 $1,328,036 $221,770 $5,432,557 $10,778,686 SOLANO $3,771,415 $5,053,324 $2,323,257 $216,926 $9,408,332 $20,773,255 SONOMA $5,463,585 $6,258,526 $3,331,897 $1,013,877 $13,629,691 $29,697,575 STANISLAUS $5,637,846 $6,200,071 $3,438,168 $792,428 $14,064,410 $30,132,922 SUTTER $1,732,832 $1,308,095 $1,056,745 $226,376 $4,322,796 $8,646,844 TEHAMA $1,913,713 $1,028,986 $1,167,053 $285,191 $4,774,030 $9,168,974 TRINITY $1,005,894 $692,901 $613,432 $99,251 $2,509,346 $4,920,823 TULARE $6,785,586 $5,174,417 $4,138,102 $816,907 $16,927,611 $33,842,624 TUOLUMNE $1,329,829 $1,121,215 $810,979 $350,754 $3,317,449 $6,930,227 VENTURA $6,399,743 $9,528,143 $4,499,026 $677,783 $15,965,072 $37,069,768 YOLO $2,373,362 $2,381,109 $1,447,364 $191,895 $5,920,691 $12,314,421 YUBA $1,371,857 $964,173 $836,609 $315,757 $3,422,292 $6,910,688 TOTALS $327,861,000 $418,218,000 $217,110,500 $35,344,882 $817,896,000 $1,816,430,382 * county share only
County HUTA and RMRA Revenue Estimates - FY 2023-24
CSAC Budget Year Estimates - Based on January Budget revenue estimates - 1/12/23

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City Council Agenda Report
Agenda Item No. 7.h.

DATE: June 13, 2023
TO: Honorable Mayor and Members of the City Council
APPROVED BY: Rene Salas, City Manager
SUBMITTED BY: Rene Salas, City Manager
SUBJECT: CONSIDERATION AND APPROVAL OF RESOLUTION NO.
23-58, APPROVING THE AGREEMENT BY AND BETWEEN

CITY OF SOUTH EL MONTE AND EL MONTE UNION HIGH

SCHOOL DISTRICT FOR JOINT USE OF FACILITIES
SUMMARY: Staff is requesting City Council approve agreement with the El Monte Union High School District for Joint Use of Facilities.

RECOMMENDED ACTION: Staff recommends City Council:

1. Adopt Resolution No. 23-58, approving the agreement with the El Monte Union High School District for Joint Use of Facilities; and

2. Authorize the City Manager or designee to negotiate and execute the agreement.

FISCAL/FINANCIAL IMPACT: There shall be no fees or charges against the District for the use of the City's facilities unless the District charges a fee, the event is conducted for the purpose of producing a profit, or if the District's use of the City's facilities causes the City to incur non-routine, direct costs for staffing, operation/or maintenance. If the District charges a fee, the City will charge the District a fee based on the City's Facilities User Fee Schedule, calculated in the amount charged to non-profit entities.

In exchange, there will be no fees or charges against the City for the use of the District facilities unless the City charges a fee, the event is conducted for the purpose of producing a profit, or if the City's use of the District's facilities causes the District to incur non-routine, direct costs for staffing, operating/or maintenance. If the City charges a fee, the District will charge the City a fee based on the District's Facilities Use Fee Schedule, calculated in the amount charged to non-profit entities.

DISCUSSION: The City of South El Monte and the District are mutually interested in the use of certain City and District facilities for education and community recreation purposes to assure maximum and coordinated public use of these facilities. This agreement will

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allow the District use of certain City facilities for the recreation programs during the hours that the City facilities are open, and are not being used for scheduled City activities. The District will in return allow the City to use the District's facilities for City recreation programs during the hours that the District facilities are not being used for scheduled District activities.

The City facilities referred to include:

1. The South El Monte Community Center, located at 1530 Central Avenue in South El Monte; and

2. The South El Monte Community Center Basketball Court Gymnasium, located at 1530 Central Avenue in South El Monte; and

3. The South El Monte Aquatic Center, located at 1500 Central Avenue, in South El Monte.

The District facilities referred to include:

1.1001 N. Durfee Avenue in South El Monte (South El Monte High School) and include:
• Gymnasium
• Athletic Fields
• Track
• Tennis Courts
It is understood and agreed that the auxiliary facilities and fixed equipment, such as restrooms, parking lots, bleachers seats, and other non-expendable equipment designed for use in connection with the City facilities and the District Facilities, shall be included as part of this agreement.

Staff report prepared by Ariana De La Cruz, Recreation Manager.

ATTACHMENT(S):

A. Resolution No. 23-59
B. Agreement Between El Monte High School District Joint Use of Facilities Agreement

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ATTACHMENT A
RESOLUTION NO. 23-59

A RESOLUTION OF THE SOUTH EL MONTE CITY COUNCIL

APPROVING AN AGREEMENT BY AND BETWEEN THE

CITY AND THE EL MONTE UNION HIGH SCHOOL DISTRICT

FOR JOINT USE OF FACILITIES
WHEREAS, the City and the El Monte Union High School District (EMUHSD or District) desire to jointly use the other entity’s facilities.

WHEREAS, the City Council wishes to establish the City’s ability to use the District’s facilities; and in exchange, authorize the District to use the City’s facilities for education and community recreation purposes and to assure maximum and coordinated public use of these facilities.

WHEREAS, the Agreement will allow the District use of certain City facilities for the recreation programs during the hours that the City facilities are open, and are not being used for scheduled City activities. The District, will in return, allow the City to use the District's facilities for City recreation programs during the hours that the District facilities are not being used for scheduled District activities.

WHEREAS, both parties negotiated terms and came to agreement as detailed in the Agreement by and Between City of South El Monte and El Monte Union High School District for Joint Use of Facilities (Agreement).

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SOUTH EL MONTE AS FOLLOWS:

Section 1. The City Council hereby authorizes the City Manager or their designee to execute the proposed Agreement in substantially the form attached to the staff report and as approved as to form by the City Attorney.

Section 2. The City Council hereby authorized the City Manager or their designee to take all steps necessary to effectuate the terms of the Agreement.

Section 3. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED, AND ADOPTED this 13th day of June 2023. __________________________
Gloria Olmos, Mayor
ATTEST:
______________________________
Donna G. Schwartz, City Clerk

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STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS:

CITY OF SOUTH EL MONTE )
I, Donna G. Schwartz, City Clerk of the City of South El Monte, hereby certifies that the foregoing Resolution, being Resolution No. 23-59, was duly passed and approved by the City Council of the City of South El Monte at a regular meeting of said Council held on the 13th day of June 2023, and that said Resolution was adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
______________________________
Donna G. Schwartz, City Clerk

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01257.0001/887648.2

ATTACHMENT B

AGREEMENT BY AND BETWEEN CITY OF SOUTH EL MONTE AND EL MONTE

UNION HIGH SCHOOL DISTRICT FOR JOINT USE OF FACILITIES
THIS AGREEMENT (“Agreement”) is made and entered into this 13th day of June 2023, by and between the CITY OF SOUTH EL MONTE (“CITY”), a municipal corporation and the EL MONTE UNION HIGH SCHOOL DISTRICT (“DISTRICT”), a local education agency, hereinafter referred to as “DISTRICT.” For the purposes of this Agreement, DISTRICT and CITY may be referred to collectively by the capitalized term “Parties.” The capitalized term “Party” may refer to DISTRICT or CITY interchangeably.

RECITALS
A. WHEREAS, the governing bodies of the DISTRICT and CITY, are mutually interested in quality education and community recreation programs for all citizens of the community, and desire to enter into an agreement for the use of certain CITY FACILITIES and DISTRICT FACILITIES for education and community recreation purposes to assure maximum and coordinated public use of these facilities; and
B. WHEREAS, CITY desires to allow DISTRICT to use the CITY FACILITIES (as defined below) for operation of its Programs (as defined below); and C. WHEREAS, DISTRICT desires to allow CITY to use the DISTRICT FACILITIES (as defined below) for operation of its Programs (as defined below).

NOW THEREFORE, in consideration of the mutual promises, covenants, and conditions set forth herein, the Parties do hereby mutually agree as follows:

1. PROVISIONS FOR USE OF FACILITIES.

A. CITY agrees to allow DISTRICT to use the CITY FACILITIES (as defined in Section 2.A.), for DISTRICT recreation and educational programs (“DISTRICT Programs”) during the hours that the CITY FACILITIES are open, provided that the CITY FACILITIES are not being used for scheduled CITY activities.

B. DISTRICT agrees to allow CITY to use the DISTRICT FACILITIES (as defined in Section 2.B.), for CITY recreation and educational programs (“CITY Programs”) during the hours that the DISTRICT FACILITIES are not being used for scheduled DISTRICT activities.

2. FACILITIES DEFINED.

A. The CITY FACILITIES referred to herein included:

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1) The South El Monte Community Center, located at 1530 Central Avenue in South El Monte; and
2) The South El Monte Community Center Basketball Court Gymnasium, located at 1530 Central Avenue in South El Monte; and
3) The South El Monte Aquatic Center, located at 1500 Central Avenue, in South El Monte.

B. The DISTRICT FACILITIES referred to herein are located at 1001 N. Durfee Avenue in South El Monte (South El Monte High School) and include:
1) Gymnasium
2) Athletic Fields
3) Track
4) Tennis Courts
C. It is understood and agreed that the auxiliary facilities and fixed equipment, such as restrooms, parking lots, bleacher seats, and other non-expendable equipment designed for use in connection with the CITY FACILITIES and the DISTRICT FACILITIES, respectively, shall be included as part of this Agreement.

3. MAINTENANCE OF FACILITIES.

A. CITY shall at all times be responsible for all routine maintenance and repair and costs for the CITY FACILITIES. Notwithstanding the foregoing, DISTRICT shall be responsible for damage caused by, and for non-routine maintenance necessitated by, DISTRICT’S use of the CITY FACILITIES.

B. DISTRICT shall at all times be responsible for all routine maintenance and repair and costs for the DISTRICT FACILITIES. Notwithstanding the foregoing, CITY shall be responsible for damage caused by, and for non-routine maintenance necessitated by, CITY’S use of the DISTRICT FACILITIES.

C. If in the course of use of the facilities, the CITY or DISTRICT identifies any equipment, facilities or portion thereof in need of maintenance or repair, the party shall notify the respective CITY or DISTRICT designee as soon as possible.

4. UTILITIES.

A. DISTRICT shall make all necessary payments for all utilities for the DISTRICT FACILITIES. CITY shall pay a pro-rata share of all utilities used for the DISTRICT FACILITIES during CITY’S scheduled use of the DISTRICT FACILITIES.

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B. CITY shall make all necessary payments for all utilities for the CITY FACILITIES.

DISTRICT shall pay a pro-rata share of all utilities used for the CITY FACILITIES during DISTRICT’S scheduled use of the CITY FACILITIES.

5. FEES AND CHARGES.

A. There shall be no fees or charges levied against DISTRICT for use of the CITY FACILITIES, unless: a) DISTRICT charges a fee, or b) the event is conducted for the purpose of producing a profit, or c) if DISTRICT’S use of the CITY FACILITIES causes CITY to incur non-routine, direct costs for staffing, operation and/or maintenance. If DISTRICT charges a fee, CITY will charge DISTRICT a fee based on CITY’S Facilities User Fee Schedule, calculated in the amount charged to non-profit entities. Where the event is for profit-making purposes, then the DISTRICT shall pay the rate for such use as determined by CITY’S fee schedule. DISTRICT shall advance to CITY the estimated amount of any nonroutine, direct costs for staffing, operation and/or maintenance anticipated for any particular use. If any such advance payment is not sufficient to pay all non-routine, direct costs for staffing, operation and/or maintenance, DISTRICT shall pay the balance to CITY within thirty (30) days of written notice from CITY.

B. There shall be no fees or charges levied against CITY for use of the DISTRICT FACILITIES, unless: a) CITY charges a fee, or b) the event is conducted for the purpose of producing a profit, or c) if CITY’s use of the CITY FACILITIES causes DISTRICT to incur non-routine, direct costs for staffing, operation and/or maintenance. If CITY charges a fee, DISTRICT will charge CITY a fee based on DISTRICT’S Facilities Use Fee Schedule, calculated in the amount charged to nonprofit entities. Where the event is for profit-making purposes, then the City shall pay the rate for such use as determined by DISTRICT’S fee schedule. CITY shall advance to DISTRICT the estimated amount of any nonroutine, direct costs for staffing, operation and/or maintenance anticipated for any particular use. If any such advance payment is not sufficient to pay all non-routine, direct costs for staffing, operation and/or maintenance, CITY shall pay the balance to DISTRICT within thirty (30) days of written notice from DISTRICT.

6. PRIORITY OF US
A. The priority for the use of the CITY FACILITIES pursuant to the terms of this Agreement shall be:
1) CITY programs, functions and extra-curricular activities; 2) DISTRICT Programs. It is anticipated that these would be single event type programs such as those related to a school sponsored club, rather than ongoing activities such as sports leagues, etc.; and
3) Use by the public for recreations purposes, other than as part of CITY programs.

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B. The priority for use of the DISTRICT FACILITIES pursuant to the terms of this Agreement shall be:
1) DISTRICT programs, functions and extra-curricular activities; and 2) CITY Programs. It is anticipated that these would be single event type programs such as a Basketball Championship game, rather than ongoing activities such as sports leagues, etc.

7. COORDINATION OF USE OF FACILITIES.

A. At least ninety (90) days prior to the first day of each school year at South El Monte High School, DISTRICT’S Principal of South El Monte High School or designee shall meet with CITY’s Recreation Manager or designee to identify hours of DISTRICT access to the CITY FACILITIES for the twelve (12) month period following such first day of school. The first such meeting shall occur within thirty (30) days after the date of this Agreement. The scheduled use shall be consistent with the priorities of use identified in Section 6 herein. DISTRICT and CITY agree to cooperate in scheduling of events that arise subsequent to the annual scheduling meeting described in this Section. CITY shall provide DISTRICT with all CITY FACILITIES closures or those that impact DISTRICT programs at CITY FACILITIES. The CITY shall also provide DISTRICT a minimum of forty-eight (48) hours prior notice of required downtime, maintenance repairs, or closure of the CITY FACILITIES, unless such cancellation or termination is necessitated by force majeure (defined in Section 21).

B. Concurrently with the meeting described in paragraph A of this Section 7, CITY’s authorized representative shall meet with DISTRICT’S authorized representative to identify hours of CITY access to the DISTRICT FACILITIES for the twelve (12) month period following such first day of school. The scheduled use shall be consistent with the priorities of use identified in Section 6 herein. CITY and DISTRICT agree to cooperate in scheduling of events that arise subsequent to the annual scheduling meeting described in this Section. DISTRICT shall provide CITY with all DISTRICT FACILITIES closures or those that impact CITY programs at DISTRICT FACILITIES. The DISTRICT shall also provide CITY a minimum of forty-eight (48) hours prior notice of required downtime, maintenance repairs, or closure of the DISTRICT FACILITIES, unless such cancellation or termination is necessitated by force majeure (defined in Section 21).

8. PERSONNEL, EQUIPMENT, AND SUPPLIES.

A. DISTRICT shall be responsible for providing such personnel, equipment and supplies as may be necessary for the proper conduct of its Programs and activities on the CITY FACILITIES. CITY shall only be responsible for supervision and

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control at all times when the CITY FACILITIES are used by CITY. DISTRICT shall not install equipment on the CITY FACILITIES without the prior written consent of CITY.

B. CITY shall be responsible for providing such personnel, equipment and supplies as may be necessary for the proper conduct of its Programs and activities on the DISTRICT FACILITIES. DISTRICT shall only be responsible for supervision and control at all times when the DISTRICT FACILITIES are used by DISTRICT.

CITY shall not install equipment on the DISTRICT FACILITIES without the prior written consent of DISTRICT.

9. RULES AND REGULATIONS.

A. DISTRICT’S activities at the CITY FACILITIES shall be conducted in accordance with the rules and regulations as specified by CITY. DISTRICT shall not permit smoking or the consumption or possession of alcohol on or in the CITY FACILITIES during its use of the CITY FACILITIES.

B. CITY’s activities at the DISTRICT FACILITIES shall be conducted in accordance with the rules and regulations as specified by DISTRICT. CITY shall not permit smoking or the consumption or possession of alcohol on or in the DISTRICT FACILITIES during its use of the DISTRICT FACILITIES.

10. DAMAGE TO FACILITIES.

A. CITY agrees to repair or reimburse DISTRICT for any extraordinary maintenance cost or damage to DISTRICT property or the DISTRICT FACILITIES, which occur as a result of CITY’s Programs or activities.

B. DISTRICT agrees to repair or reimburse CITY for any extraordinary maintenance cost or damage to CITY property or the CITY FACILITIES, which occur as a result of DISTRICT’S Programs or activities.

11. INDEMNIFICATION AND RISK OF LOSS.

A. DISTRICT shall indemnify, defend and hold CITY and its elected and appointed officials, officers, employees, and agents free and harmless from any and all actions, claims, liabilities or damages to persons or property that may be asserted or claimed by any person, firm, entity, corporation, political subdivision or other organization arising out of or in connection with DISTRICT’S or its elected officials’, officers’, employees’, or agents’ use of the CITY FACILITIES as well as performance or breach of this Agreement, excepting such actions, claims, damages to persons or property, penalties, obligations or liabilities arising from the sole negligence or willful misconduct of CITY or its elected or appointed officials, officers, employees or agents. The provisions of this Section 11.A shall survive the

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expiration or termination of this Agreement, as to actions, claims, liabilities or damages arising from events occurring prior to such expiration or termination.

B. CITY shall indemnify, defend and hold DISTRICT and its elected and appointed officials, officers, employees, and agents free and harmless from any and all actions, claims, liabilities, or damages to persons or property that may be asserted or claimed by any person, firm, entity, corporation, political subdivision or other organization arising out of or in connection with CITY’s or its elected or appointed officials’, officers’, employees’, or agents’ use of the CITY FACILITIES as well as performance or breach of this Agreement, excepting such actions, claims, damages to persons or property, penalties, obligations or liabilities arising from the sole negligence or willful misconduct of DISTRICT or its elected or appointed officials, officers, employees or agents. The provisions of this Section 11.B shall survive the expiration or termination of this Agreement, as to actions, claims, liabilities or damages arising from events occurring prior to such expiration or termination.

12. TERM. The initial term of this Agreement shall commence on the date of full execution, provided that DISTRICT’S Board of Trustees and CITY’s City Council have first approved the Agreement, and shall continue for a period of five (5) years after that date, unless sooner terminated. This Agreement may extend beyond the initial term in additional five (5) year increments upon mutual written agreement of the parties after the expiration of the initial term and any subsequent renewal term(s).

13. TERMINATION.

A. Termination for Convenience. Either party to this Agreement may terminate this Agreement upon giving a thirty (30) day written notice to the other of its intention to terminate this Agreement.

B. Termination for Cause. Either party may terminate this Agreement immediately for cause. Cause shall include, without limitation:
1) Material violation of this Agreement by either party; or 2) Any act by DISTRICT exposing CITY to liability to others for personal injury or property damage; or
3) Any act by CITY exposing DISTRICT to liability to others for personal injury or property damage; or
4) DISTRICT is adjudged bankrupt, DISTRICT makes a general assignment for the benefit of creditors or a receiver is appointed on account of DISTRICT’S insolvency; or

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5) CITY is adjudged bankrupt, CITY makes a general assignment for the benefit of creditors or a receiver is appointed on account of CITY’s insolvency.

14. FINGERPRINTING AND CRIMINAL BACKGROUND VERIFICATION.

A. For all DISTRICT employees or contractors who have access to the CITY FACILITIES, DISTRICT shall be responsible for ensuring compliance with all applicable fingerprinting and criminal background investigation requirements for the parties as described in Education Code section 45125.1, which may be met under the fingerprinting provisions of Title 22 of the California Code of Regulations and applicable provisions of the California Health and Safety Code relevant to community care facility licensing (Health & Safety Code, § 1500 et seq.). DISTRICT shall provide written verification of compliance with the fingerprinting and criminal background investigation requirements to CITY prior to each individual’s commencement of participation in DISTRICT’S Programs at the CITY FACILITIES and prior to permitting contact with any DISTRICT pupils.

B. For all CITY employees or contractors who have access to the DISTRICT FACILITIES, CITY shall be responsible for ensuring compliance with all applicable fingerprinting and criminal background investigation requirements for the parties as described in Education Code section 45125.1, which may be met under the fingerprinting provisions of Title 22 of the California Code of Regulations and applicable provisions of the California Health and Safety Code relevant to community care facility licensing (Health & Safety Code, § 1500 et seq.). CITY shall provide written verification of compliance with the fingerprinting and criminal background investigation requirements to DISTRICT prior to each individual’s commencement of participation in CITY’s Programs at the DISTRICT FACILITIES and prior to permitting contact with any DISTRICT pupils.

15. LIABILITY INSURANCE.

A. DISTRICT shall, during the term of this Agreement, maintain in force at DISTRICT’S expense a liability insurance policy or coverage in the amount of not less than five million dollars ($5,000,000) per occurrence, ten million dollars ($10,000,000) general aggregate with CITY, its officers, officials, employees, agents, and volunteers named as additional insureds under the policies or coverage.

All policies shall provide for a thirty (30) day written notice of any cancellation or reduction of that insurance to CITY. DISTRICT agrees to provide CITY a certificate of insurance and an endorsement evidencing this coverage in a form satisfactory to CITY upon execution of this Agreement and annually during the term of this Agreement
B. CITY shall, during the term of this Agreement, maintain in force at CITY’S expense a liability insurance policy or coverage in the amount of not less than five million dollars ($5,000,000) per occurrence, ten million dollars ($10,000,000) general aggregate with DISTRICT, its officers, officials, employees, agents, and

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volunteers s named as additional insureds under the policies or coverage. All policies shall provide for a thirty (30) day written notice of any cancellation or reduction of that insurance to DISTRICT. CITY agrees to provide DISTRICT a certificate of insurance and an endorsement evidencing this coverage in a form satisfactory to DISTRICT upon execution of this Agreement and annually during the term of this Agreement
Sexual abuse/molestation insurance. DISTRICT shall procure and maintain sexual abuse/molestation liability coverage with limits of not less than $5,000,000 per occurrence. Coverage may be provided as part of commercial general liability coverage, professional liability coverage, or as a separate policy. Certificate of insurance shall reference evidence of this coverage.

Sexual abuse/molestation insurance. CITY shall procure and maintain sexual abuse/molestation liability coverage with limits of not less than $5,000,000 per occurrence. Coverage may be provided as part of commercial general liability coverage, professional liability coverage, or as a separate policy. Certificate of insurance shall reference evidence of this coverage.

Automobile liability insurance. DISTRICT shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the DISTRICT arising out of or in connection with DISTRICT’s use of facilities and performance of its obligations under this agreement, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than $1,000,000 combined single limit for each accident.

Automobile liability insurance. CITY shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the CITY arising out of or in connection with CITY’s use of facilities and performance of its obligations under this agreement, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than $1,000,000 combined single limit for each accident.

16. WORKERS’ COMPENSATION INSURANCE.

A. During the term of this Agreement, DISTRICT shall comply with all provisions of law applicable to DISTRICT with respect to obtaining and maintaining workers’ compensation (statutory limits) and employer’s liability insurance (with limits of at least $1,000,000). Prior to the commencement and any renewal of this Agreement and DISTRICT’S use of the CITY FACILITIES, DISTRICT shall provide CITY, as evidence of this required coverage, a certificate of insurance evidencing this coverage in a form satisfactory to CITY on or before the commencement or renewal date, providing that insurance coverage shall not be canceled or reduced without thirty (30) days prior written notice to CITY.

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01257.0001/887648.2
B .During the term of this Agreement, CITY shall comply with all provisions of law applicable to CITY with respect to obtaining and maintaining workers’ compensation (statutory limits) and employer’s liability insurance (with limits of at least $1,000,000). Prior to the commencement and any renewal of this Agreement and CITY’S use of the DISTRICT FACILITIES, CITY shall provide DISTRICT, as evidence of this required coverage, a certificate of insurance evidencing this coverage in a form satisfactory to DISTRICT on or before the commencement or renewal date, providing that insurance coverage shall not be canceled or reduced without thirty (30) days prior written notice to DISTRICT.

17. ATTORNEY’S FEES. If litigation is reasonably required to enforce or interpret the provisions of this Agreement, the prevailing party in such litigation shall be entitled to an award of reasonable attorney’s fees, in addition to any other relief to which it may be entitled. The term “prevailing party” shall mean the party who received substantially the relief requested, whether by settlement, dismissal, summary judgment, judgment, or otherwise.

18. NO PRESUMPTION RE: DRAFTER. The parties acknowledge and agree that the terms and provisions of this Agreement have been negotiated and discussed between the parties and their attorneys, and this Agreement reflects their mutual agreement regarding the same. Because of the nature of such negotiations and discussions it would be inappropriate to deem any party to be the drafter of this Agreement; and, therefore, no presumption for or against validity or as to any interpretation hereof, based upon the identity of the drafter, shall be applicable in interpreting or enforcing this Agreement.

19. GOVERNING LAW. This Agreement shall be governed by, and construed in accordance with, the laws of the State of California. The parties agree to the exclusive jurisdiction of the courts of the State of California for all purposes regarding this Agreement and further agrees that venue, if any action is brought hereunder, shall be exclusively in Los Angeles County.

20. NOTICE. Any notices required to be given to either party under the terms of this Agreement shall be addressed as follows:

City : City of South El Monte
Attention: Rene Salas, City Manager
1415 Santa Anita Avenue
South El Monte, CA 91733
Phone: (626) 579-6540
E-mail: [email protected]
District: El Monte Union High School District

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01257.0001/887648.2
Attention: Wael H. Elatar, Chief Business Official
3537 Johnson Avenue
El Monte, CA 91731
Phone: (626) 444-9005 x9835
E-Mail: [email protected]

21. FORCE MAJEURE. Neither party shall be responsible for delays or failures in performance resulting from acts beyond the control of the offending party. Such acts shall include, but not be limited to, acts of God, fire, flood, earthquake, or other natural disaster, nuclear accident, strike, lockout, riot, freight embargo, epidemic or pandemic, public regulated utility, or government statutes or regulations superimposed after the fact.

22. THIRD PARTY BENEFICIARIES. Nothing in this Agreement shall be construed to confer any rights upon any party not signatory to this Agreement.

23. NO ASSIGNMENT OF RIGHTS. No rights which DISTRICT or CITY has under this Agreement may be assigned to any other person, persons, corporation or entity without prior written approval of the other party. Any such transfer or assignment made in violation of this Section shall be void.

24. BINDING ON SUCCESSORS. The terms and conditions herein contained shall apply to and bind the heirs, successors-in-interest, executors, administrators, representatives, and assigns of all the parties hereto.

25. ENTIRE AGREEMENT. This Agreement is intended by the parties hereto as a final expression of their understanding with respect to the subject matter hereof and as a complete and exclusive statement of the terms and conditions hereof, and supersedes any and all prior and contemporaneous agreements and understandings, oral or written, in connection herewith. This Agreement may be changed or modified only upon written consent of the parties hereto.

26. PRIVILEGES AND IMMUNITIES. Notwithstanding anything to the contrary in the Agreement, neither party waives any of the privileges and immunities from liability exemptions from laws, ordinances, and rules, all pension, relief, disability, workers’ compensation, and other benefits which apply to the activity of officers, agents, or employees of either party.

27. NON-LIABILITY OF OFFICERS AND EMPLOYEES. No officer, official, employee, agent, representative, or volunteer of DISTRICT shall be personally liable to CITY, or any successor-in-interest, in the event of any default or breach by DISTRICT, or for any amount which may become due to CITY or its successor, or for breach of any obligation of the terms of this Agreement. No officer, official, employee, agent, representative, or volunteer of CITY shall be personally liable to DISTRICT, or any successor-in-interest, in the event of any default or breach by CITY, or for any amount which may become due to DISTRICT or its successor, or for breach of any obligation of the terms of this Agreement.

28. COVENANT AGAINST DISCRIMINATION. CITY and DISTRICT covenant for themselves, their heirs, executors, assigns, and all persons claiming under or through them, that

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01257.0001/887648.2
there shall be no discrimination against any person on account of race, color, creed, religion, sex, marital status, national origin, or ancestry, in the performance of this Agreement. To the extent required by law, CITY and DISTRICT each further covenant and agree to comply with the terms of the Americans with Disabilities Act of 1990 (42 U.S.C. Section 12101 et seq.), as the same may be amended from time to time, as such act applies to the respective obligations of the parties hereto.

29. TITLE IX. DISTRICT is familiar with the provisions of Title IX of the Education Amendments of 1972 to the United States Code (20 USC sections 1681-1688) and statutes and regulations related thereto as same apply to prohibitions against gender discrimination. DISTRICT represents that it is not aware of any gender discrimination issues presently existing that would impact or relate to this Agreement or the activities contemplated herein. DISTRICT expressly agrees that the indemnifications set forth in Section 11 herein include an obligation to defend and indemnify for claims, suits or allegations arising under the terms of this Agreement or out of DISTRICT’S use of the CITY FACILITIES related in any way to TITLE IX.

30. INTERPRETATION; SEVERABILITY. The terms of this Agreement shall be construed in accordance with the meaning of the language used and shall not be construed for or against either party by reason of the authorship of this Agreement or any other rule of construction which might otherwise apply. The section headings are for purposes of convenience only and shall not be construed to limit or extend the meaning of this Agreement. Each provision of this Agreement shall be severable from the whole. If any provisions of this Agreement shall be found contrary to law, the remainder of this Agreement shall continue in full force and effect. [SIGNATURES ON THE FOLLOWING PAGE]

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IN WITNESS WHEREOF, the City has caused this Agreement to be executed on its behalf by the City Manager, or his duly authorized designee, and District has caused this Agreement to be executed on its behalf by its duly authorized officers the 13th, June 2023.

CITY OF SOUTH EL MONTE
By _______________________
Rene Salas, City Manager

_______________________
Date
APPROVED AS TO FORM:

By _____________________________
Anthony R. Taylor, City Attorney

EL MONTE UNION HIGH SCHOOL DISTRICT
By _____________________

Wael H. Elatar, Chief
Business Official

______________________
Date

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City Council Agenda Report
Agenda Item No. 7.i.

LOS ANGELES FOR THE ELDERLY NUTRITION PROGRAM

SERVICES
SUMMARY: On June 23, 2020, a one-year agreement between the County of Los Angeles through its Department of Workforce Development, Aging and Community Services (the “County”) and the City of South El Monte (the “City”) was entered into to assist with the funding for the City’s Elderly Nutrition Program Services (the “Agreement”). The agreement has since been amended and will expire on June 30, 2023. This Amendment No. 12 will extend the term of the Agreement through June 30, 2024 to provide baseline funding for the Elderly Nutrition Programs during Fiscal Year (FY) 2023-2024. Staff is requesting for City Council to authorize the City Manager to approve Amendment No. 12 to the Agreement to continue providing nutrition services for seniors.

RECOMMENDED ACTION: Staff recommends City Council:

1. Adopt Resolution No. 23-59, approving Amendment No. 12 to extend existing agreement Subaward Number ENP202110 with the County of Los Angeles; and

2. Authorize the City Manager or designee to execute agreement.

FISCAL/FINANCIAL IMPACT: Amendment No. 12 will allocate an amount not-to-exceed $308,000.00 for FY 2023-24 only. This will include $286,000.00 from Title III C-1, $21,000.00 from Title III C-2 and $1,000.00 from Title III B. The minimum cash match of 12% is included in the FY2023-24 recommended budget.

DISCUSSION: DISCUSSION: The City has provided lunch meals to seniors over the age of 60 and disabled individuals through the Congregate Meals Program and HomeDelivered Meals Program (collectively “Programs”) for more than 20 years. The Elderly Nutrition Program is administered under the guidelines of the Federal Older Americans Act, which offers meals that meet USDA dietary guidelines and are offered at the Senior

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Center and to home-bound individuals. Although the Programs do not require participants to pay for meals, a donation ranging between $1.75 – $3.00 per meal is appreciated.

The County contributes to the City’s Elderly Nutrition Program Services, which offers lunch meals to seniors and provides an important opportunity for social contact and targets seniors most in need. The Congregate Meals Program serves meals in a group setting at the South El Monte Senior Center and meals are coordinated with other social services such as transportation, educational presentations, health screenings, and recreation and wellness programs. This valuable program not only delivers a daily nutritious meal, but also serves as a mechanism to check up on the client, thereby providing an additional safety inspection and furthering the ability for him or her to continue to age in place.

On October 13, 2020, the City Council approved an amendment (“Amendment No. 1”) to the Agreement to allocate Coronavirus Aid, Relief, and Economic Security Act (“CARES”) funding in the amount of $79,000.00, to increase the baseline funding from $209,000.00 to $288,000.00 during Fiscal Year 2020-21 only.

On October 27, 2020, the City Council approved an amendment (“Amendment No. 2”) to the Agreement to allocate CARES funding in the amount of $21,000.00, to increase the baseline funding from $288,000.00 to $309,000.00 during FY 2020-21 only.

On November 10, 2020, the City Council approved an amendment (“Amendment No. 3”) to the Agreement to allocate supplemental federal Coronavirus Aid, Relief, and Economic Security Act funding in the amount of $95,000.00, to increase the baseline funding from $309,000.00 to $404,000.00 during Fiscal Year 2020-21 only.

On March 23, 2021, the City Council approved an amendment (“Amendment No. 4”) to the Agreement to allocate supplemental California Department of Aging (“CDA”) CARES funding in the amount of $65,000.00, increasing the baseline funding from $404,000.00 to $469,000.00 during FY 2020-21 only.

On June 22, 2021, the City Council approved amendment (“Amendment No.5”) to the Agreement to allocate Older Americans Act (“OAA”) baseline funding in the amount of $216,000.00 for the Elderly Nutrition Program during FY 2021-22 only.

On September 14, 2021, the City Council approved amendment (“Amendment No.6”) to the Agreement to allocate supplemental CDA CARES funding in the amount of $57,033.00, increasing the baseline funding from $216,000.00 to $273,033.00 during FY 2021-22 only.

On October 26, 2021, the City Council approved amendment (“Amendment No. 7”) to the Agreement to extend the use of Families First Coronavirus Response Act funds from September 30, 2021 to December 31, 2021; and extend the use of CDA CARES funding from September 30, 2021 through June 30, 2022.

On February 22, 2022, the City Council approved amendment (“Amendment No. 8”) to the Agreement to allocate supplemental CDA American Rescue Plan Act (“ARPA”) funding in the amount of $76,000.00 to increase the baseline funding from $273,033.00 to $349,033.00 for the Elderly Nutrition Program during FY 2021-22 only.

On April 26, 2022, the City Council approved amendment (“Amendment No. 9”) to the

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Agreement to allocate supplemental CDA ARPA funding and a transfer of baseline funding from OAA Title III C2 to Title III C-1 in the amount of $35,000.00, increasing the baseline funding from $349,033.00 to $384,033.00 during FY 2021-22 only.

On June 14, 2022, the City Council approved amendment (“Amendment No. 10”) to the Agreement to allocate OAA baseline funding in the amount of $308,000.00 and ARPA funding in the amount of $176,000.00 during FY 2022-23 only.

On January 24, 2023, the City Council approved amendment (“Amendment No. 11”) to the Agreement to allocate Home and Community Based Services (HCBS) Nutrition Infrastructure baseline funding in the amount of $10,895.00 during FY 2022-23 only.

Currently, it is the intent of the parties to amend the Agreement to allocate OAA baseline funding in the amount of $308,000.00 during FY 2023-24 only, as follows: (1) OAA Title III B (Supportive Services and Senior Centers) original baseline funding in the amount of $1,000.00, (ii) OAA Title III C-1 (Nutrition Services) original baseline funding in the amount of $286,000.00, and (iii) OAA Title III C-2 (Nutrition Services) original baseline funding in the amount of $21,000.00. This funding will be reimbursed to the City in exchange for additional defined and contracted ENP Services to be provided by the City during Fiscal Year 2023-24.

Amendment No. 12 would do the following: (1) extend the term of the Agreement for one year commencing on July 1, 2023 through June 30, 2024; (2) allocate OAA baseline funding in the amount of $308,000.00 as described above during FY 2023-24 only; and (3) provide for the other changes set forth in Amendment No. 12.

Staff report prepared by Andres Gonzalez, Transportation and Senior Services Manager.

ATTACHMENT(S):

A. Resolution No. 23-59
B. Amendment No. 12
C. ENP Allocation Letter

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ATTACHMENT A
RESOLUTION NO. 23-59

A RESOLUTION OF THE CITY OF SOUTH EL MONTE CITY
COUNCIL APPROVING AMENDMENT NO. 12 TO THE

COUNTY OF LOS ANGELES AGING AND DISABILITIES

DEPARTMENT AGREEMENT FOR THE ELDERLY
NUTRITION PROGRAM SERVICES FOR FISCAL YEAR 2023-
2024
WHEREAS, on June 23, 2020, the City Council approved an elderly nutrition program agreement (the “Agreement”) with the County of Los Angeles through its Aging and Disabilities Department (“County”) for County funding of the City of South El Monte’s Elderly Nutrition Program (the “Program”). The Agreement was for a one-year term commencing July 1, 2020 through June 30, 2021; and
WHEREAS, on October 13, 2020, the City Council approved an amendment (“Amendment No. 1”) to the Agreement to allocate Coronavirus Aid, Relief, and Economic Security Act (“CARES”) funding in the amount of $79,000.00, to increase the baseline funding from $209,000.00 to $288,000.00 during Fiscal Year 2020-21 only; and WHEREAS, on October 27, 2020, the City Council approved an amendment (“Amendment No. 2”) to the Agreement to allocate CARES funding in the amount of $21,000.00, to increase the baseline funding from $288,000.00 to $309,000.00 during Fiscal Year 2020-21 only; and WHEREAS, on November 10, 2020, the City Council approved an amendment (“Amendment No. 3”) to the Agreement to allocate Supplemental CARES funding in the amount of $95,000.00, to increase the baseline funding from $309,000.00 to $404,000.00 during Fiscal Year 2020-21 only; and
WHEREAS, on March 23, 2021, the City Council approved an amendment (“Amendment No. 4”) to the Agreement to allocate supplemental California Department of Aging (“CDA”) CARES funding in the amount of $65,000.00, to increase the baseline funding from $404,000.00 to $469,000.00 during Fiscal Year 2020-21 only; and
WHEREAS, on June 22, 2021, the City Council approved amendment (“Amendment No. 5”) to the Agreement to allocate Older Americans Act (“OAA”) baseline funding in the amount of $216,000.00 for the Elderly Nutrition Program during Fiscal Year 2021-22 only; and WHEREAS, on September 14, 2021, the City Council approved amendment (“Amendment No. 6”) to the Agreement to allocate supplemental CDA CARES funding in the amount of $57,033.00, to increase the baseline funding from $216,000.00 to $273,033.00 during Fiscal Year 2021-22 only; and
WHEREAS, on October 26, 2021, the City Council approved amendment (“Amendment No. 7”) to the Agreement extend the use of Families First Coronavirus Response Act (“FFCRA”) funds from September 30, 2021 through December 31, 2021; and extend the use of CDA CARES funding from September 30, 2021 through June 30, 2022; and

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WHEREAS, on February 22, 2022, the City Council approved amendment (“Amendment No. 8”) to the Agreement to allocate supplemental CDA American Rescue Plan ACT (“ARPA”) funding in the amount of $76,000.00, to increase the baseline funding from $273,033.00 to $349,033.00 during Fiscal Year 2021-22 only; and
WHEREAS, on April 26, 2022, the City approved amendment (“Amendment No. 9”) to the Agreement to allocate supplemental CDA ARPA funding and a transfer of baseline funding from OAA Title III C2 to Title III C-1 in the amount of $35,000.00, to increase the baseline funding from $349,033.00 to $384,033.00 during Fiscal Year 2021-22 only; and WHEREAS, on June 14, 2022, the City approved amendment (“Amendment No. 10”) to the Agreement to allocate OAA baseline funding in the amount of $308,000.00 and ARPA funding in the amount of $176,000.00 for the Program during Fiscal Year 2022-23 only; and WHEREAS, on January 23, 2023, the City approved amendment (“Amendment No. 11”) to the Agreement to allocate Home and Community Based Services Nutrition Infrastructure NI baseline funding in the amount of $10,895.00 for the Program during Fiscal Year 2022-23 only; and
WHEREAS, it is the intent of the parties to amend the Agreement to allocate OAA Title III B (Supportive Services and Senior Centers) original baseline funding in the amount of $1,000.00, which will be reimbursed to the City in exchange for additional defined and contracted ENP Title III B Services to be provided by the City during Fiscal Year 2023-24; and WHEREAS, it is the intent of the parties to also amend the Agreement to allocate OAA Title III C-1 (Nutrition Services) original baseline funding in the amount of $286,000.00, which will be reimbursed to the City in exchange for additional defined and contracted ENP Congregate Meal Services to be provided by the City during Fiscal Year 2023-24; and WHEREAS, it is the intent of the parties to also amend the Agreement to allocate OAA Title III C-2 (Nutrition Services) original baseline funding in the amount of $21,000.00, which will be reimbursed to the City in exchange for additional defined and contracted ENP Home-Delivered Meal Services to be provided by the City during Fiscal Year 2023-24; and WHEREAS, the City and County determined that an amendment (“Amendment No. 12”) to the Agreement is necessary to the Agreement to allocate OAA baseline funding in the amount of $308,000.00 as described above for the Program during Fiscal Year 2023-24 only; and WHEREAS, the City Council now desires to approve Amendment No. 12 to the Agreement to: (1) extend the term of the Agreement for one year commencing on July 1, 2023 through June 30, 2024; (2) allocate OAA funding in the amount of $308,000.00 during Fiscal Year 2023-2024 only, which shall be reimbursed to the City in exchange for additional defined and contracted ENP Title III B, Title III C-1 and C-2 Services to be provided by the City during Fiscal Year 2023-24; and (3) provide for the other changes set forth in Amendment No. 12, which is attached to the staff report accompanying this Resolution as Attachment C.

THE CITY COUNCIL OF THE CITY OF SOUTH EL MONTE DOES HEREBY RESOLVE AS FOLLOWS:

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SECTION 1: The above recitals, and each of them, are true and correct.

SECTION 2: The City Council hereby authorizes and directs the City Manager or her designee to execute Amendment No. 12 in substantially the form attached as Attachment C to the June 13, 2023 staff report accompanying this Resolution; and which is subject to approval by the City Attorney’s Office. The Council further directs the City Manager or her designee to take all actions necessary to effectuate Amendment No. 12.

SECTION 3: The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED AND ADOPTED this 13th day of June, 2023.

Gloria Olmos, Mayor
ATTEST:

Donna G. Schwartz, City Clerk

STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS:

CITY OF SOUTH EL MONTE )
I, Donna G. Schwartz, City Clerk of the City of South El Monte, do hereby certify that the foregoing Resolution, being Resolution No. 23-59 was passed and approved by the City Council of the City of South El Monte at a regular meeting of said Council held on the 13th day of June, 2023 and that said Resolution was adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Donna G. Schwartz, City Clerk

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ELDERLY NUTRITION PROGRAM (ENP)
SUBAWARD NUMBER ENP202110
SUBAWARD PERIOD JULY 2020 – JUNE 2024

AMENDMENT TWELVE
This Amendment is made and entered into by and between

COUNTY OF LOS ANGELES THROUGH ITS

AGING AND DISABILITIES DEPARTMENT
(“County” or “AD”)
County’s Business Address
510 South Vermont Avenue, 11th Floor
Los Angeles, CA 90020
and

CITY OF SOUTH EL MONTE
(“Contractor” or “Subrecipient”)
Subrecipient’s Business Address
1415 North Santa Anita Avenue
South El Monte, CA 91733
WHEREAS, reference is made to that certain document originally entitled “Elderly Nutrition Program (ENP) Subaward Number ENP202110 Subaward Period July 2020 – June 2021” dated July 1, 2020, which is renamed as “Elderly Nutrition Program (ENP) Subaward Number ENP202110 Subaward Period July 2020 – June 2024”, and the Amendments thereto (hereafter collectively referred to as “Contract” or “Subaward”); and WHEREAS, the parties hereto have previously entered into the above referenced Subaward for the purpose of providing Elderly Nutrition Program (ENP) Services, which include serving congregate meals and home-delivered meals as well as conducting telephone reassurance to the older adult population in Los Angeles County (excluding the City of Los Angeles); and
WHEREAS, County and Subrecipient recognize and agree that specific terms (including, but not limited to, Contract, Subaward, Contractor, Subrecipient, Subcontract, Lower Tier Subaward, Subcontractor and Lower Tier Subrecipient) are used interchangeably throughout this Amendment in order to comply with Federal, State, and County regulations; and
WHEREAS, it is the intent of the parties to amend this Subaward to extend the term of the Subaward for one (1) year commencing on July 1, 2023 through June 30, 2024; and

ATTACHMENT B

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 2
WHEREAS, it is the intent of the parties to also amend this Subaward to allocate Older Americans Act (OAA) Title III B (Supportive Services and Senior Centers) original baseline funding in the amount of $1,000, which shall be reimbursed to Subrecipient in exchange for additional defined and contracted ENP Title III B Services as specified herein to be provided by Subrecipient during Fiscal Year 2023-24; and
WHEREAS, it is the intent of the parties to also amend this Subaward to allocate OAA Title III C-1 (Nutrition Services) original baseline funding in the amount of $286,000, which shall be reimbursed to Subrecipient in exchange for additional defined and contracted ENP Congregate Meal Services as specified herein to be provided by Subrecipient during Fiscal Year 2023-24; and
WHEREAS, it is the intent of the parties to also amend this Subaward to allocate OAA Title III C-2 (Nutrition Services) original baseline funding in the amount of $21,000, which shall be reimbursed to Subrecipient in exchange for additional defined and contracted ENP Home-Delivered Meal Services as specified herein to be provided by Subrecipient during Fiscal Year 2023-24; and
WHEREAS, it is the intent of the parties to also amend this Subaward to provide for the other changes set forth herein; and
WHEREAS, the Subaward provides that changes to its terms may be made in the form of a written Amendment, which is formally approved and executed by the parties.

NOW THEREFORE, THE PARTIES HERETO AGREE AS FOLLOWS:

I. This Amendment shall commence on July 1, 2023, or upon execution by all parties, whichever occurs later.

II. The title of this Subaward shall be deleted in its entirety and replaced as follows:

Elderly Nutrition Program (ENP) Subaward Number ENP202110 Subaward Period July 2020 – June 2024
III. Subparagraph 4.2.3 is added as follows:

4.2.3 The term of this Subaward shall be extended for one (1) year commencing on July 1, 2023, through June 30, 2024, unless sooner terminated or extended, in whole or in part, as provided in this Subaward.

IV. Subparagraph 5.1.6 is added as follows:

5.1.6 Subaward Sum Year 4 Funding Source(s)

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 3

5.1.6.1 The Subaward Sum Year 4 for this Subaward is comprised of monies which are identified by the funding source(s) or governing statute(s) listed below. The funding source(s) and governing statute(s) authorize County to use these monies to provide Program Services.

5.1.6.2 Older Americans Act (OAA) Title III B (Supportive Services and Senior Centers) original baseline funds

5.1.6.2.1 Subaward Sum: $1,000

5.1.6.2.2 Service Area: Supervisorial District 1

5.1.6.2.3 Period of Performance: July 1, 2023 – June 30, 2024 (consistent with California Department of
Aging contract number AP-2324-19)

5.1.6.2.4 Allocation Letter: Fiscal Year 2023-24 Baseline Funding Allocation for Elderly Nutrition Program
Services

5.1.6.3 OAA Title III C-1 (Nutrition Services) original baseline funds

5.1.6.3.1 Subaward Sum: $286,000

5.1.6.3.2 Service Area: Supervisorial District 1

5.1.6.3.3 Period of Performance: July 1, 2023 – June 30, 2024 (consistent with California Department of
Aging contract number AP-2324-19)

5.1.6.3.4 Allocation Letter: Fiscal Year 2023-24 Baseline Funding Allocation for Elderly Nutrition Program
Services

5.1.6.4 OAA Title III C-2 (Nutrition Services) original baseline funds

5.1.6.4.1 Subaward Sum: $21,000

5.1.6.4.2 Service Area: Supervisorial District 1

5.1.6.4.3 Period of Performance: July 1, 2023 – June 30, 2024 (consistent with California Department of
Aging contract number AP-2324-19)

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 4

5.1.6.4.4 Allocation Letter: Fiscal Year 2023-24 Baseline Funding Allocation for Elderly Nutrition Program
Services
V. Subparagraph 5.10.4 is deleted in its entirety and replaced as follows:

5.10.4 Federal Award Identification Number (FAIN)

5.10.4.1 July 1, 2020 – June 30, 2021: 2001CAOASS-00;
2001CAOACM-00; 2001CAOAHD-00; 2001CAOANS-00;
2001CACMC2-00; 2001CAHDC2-00; 2001CAHDC3-00; and
SLT0198;

5.10.4.2 July 1, 2021 – June 30, 2022: 2101CAOASS-01;
2101CAOACM-01; 2101CAOAHD-01; 2101CAOANS-01;
2001CAHDC3-00; 2001CASSC3-00; 2001CAFCC3-00; and
2101CASSC6-00

5.10.4.3 July 1, 2022 – June 30, 2023: 2201CAOASS-01; 2201CAOACM01; 22001CAOAHD-01; 2201CAOANS-01; and SLFRP0137

5.10.4.4 July 1, 2023 – June 30, 2024: 2301CAOASS-01;
2301CAOACM-01; 2301CAOAHD-01; and 2301CAOANS-01
VI. Subparagraph 5.10.5 is deleted in its entirety and replaced as follows:

5.10.5 Federal Award Dates

5.10.5.1 July 1, 2020

5.10.5.2 July 1, 2021

5.10.5.3 July 1, 2022

5.10.5.4 July 1, 2023
VII. Subparagraph 5.10.6 is deleted in its entirety and replaced as follows:

5.10.6 Subaward Period of Performance Start and End Dates

5.10.6.1 July 1, 2020 – June 30, 2021

5.10.6.2 July 1, 2021 – June 30, 2022

5.10.6.3 July 1, 2022 – June 30, 2023

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 5

5.10.6.4 July 1, 2023 – June 30, 2024
VIII. Subparagraph 5.10.7 is deleted in its entirety and replaced as follows:

5.10.7 Amount of Federal Funds Obligated by this Action:

5.10.7.1 Original Subaward: $209,000

5.10.7.2 Amendment One: $79,000

5.10.7.2.1 Federal CARES Act Funds: $15,000

5.10.7.2.2 CDA CARES Act Funds: $64,000

5.10.7.3 Amendment Two: $21,000

5.10.7.4 Amendment Three: $95,000

5.10.7.5 Amendment Four: $65,000

5.10.7.6 Amendment Five: $516,000

5.10.7.7 Amendment Six: $57,033

5.10.7.8 Amendment Seven: $0

5.10.7.9 Amendment Eight: $76,000

5.10.7.10 Amendment Nine: $35,000

5.10.7.11 Amendment Ten: $484,000

5.10.7.11.1 Baseline Funds: $308,000

5.10.7.11.2 Federal ARPA Funds: $176,000

5.10.7.12 Amendment Eleven: $10,865

5.10.7.13 Amendment Twelve: $308,000
IX. Subparagraph 5.10.8 is deleted in its entirety and replaced as follows:

5.10.8 Total Amount of Federal Funds Obligated to Subrecipient (Subaward Sum):

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 6

5.10.8.1 Subaward Sum Year 1: $469,000

5.10.8.2 Subaward Sum Year 2: $384,033

5.10.8.3 Subaward Sum Year 3: $494,865

5.10.8.4 Subaward Sum Year 4: $308,000
X. Subparagraph 5.10.9 is deleted in its entirety and replaced as follows:

5.10.9 Total Amount of Federal Award (Maximum Subaward Sum): $1,598,865 (FY 2020-21 Reallocation funds excluded)
XI. Subparagraph 5.10.10 is deleted in its entirety and replaced as follows:

5.10.10 Federal Award Project Description

5.10.10.1 July 1, 2020 - June 30, 2021: Federal Title IIIB 3BSL; Federal Title IIIC1 3C1L and NSIP C1 NC1L; Federal Title IIIC2 3C2L and NSIP C2 NC2L; Federal Title IIIC1 CRCM and Federal
Title IIIC2 CRHD; CARES Title IIIC2 HDC3; Federal Title IIIE 3EFL; and CARES Title IIIB SSC3; and, CARES Title IIIE
FCC3

5.10.10.2 July 1, 2021 – June 30, 2022: Federal Title IIIB 3BSL; Federal Title IIIC1 3C1L and NSIP C1 NC1L; Federal Title IIIC2 3C2L and NSIP C2 NC2L; CARES Title IIIC2 HDC3; CARES Title
IIIB SSC3; CARES Title IIIE FCC3; and ARP Tittle IIIB ARBL

5.10.10.3 July 1, 2022 – June 30, 2023: Federal Title IIIB 3BSL; Federal Title IIIC1 3C1L and NSIP C1 NC1L; Federal Title IIIC2 3C2L and NSIP C2 NC2L; and ARP Tittle IIIB ARBL

5.10.10.4 July 1, 2023 – June 30, 2024: Federal Title IIIB 3BSL; Federal Title IIIC1 3C1L and NSIP C1 NC1L; Federal Title IIIC2 3C2L and NSIP C2 NC2L
XII. Subparagraph 8.25.8 (Privacy and Network Security Coverage) is deleted in its entirety and replaced as follows:

8.25.8 Cyber Insurance Liability

8.25.8.1 Subrecipient must secure and maintain cyber liability insurance coverage with limits of at least three million dollars ($3,000,000) per occurrence and in the aggregate during the term of Subaward, including coverage for: network security

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 7
liability; privacy liability; privacy regulatory proceeding, defense, response, expenses and fines; technology
professional liability (errors and omissions); privacy breach expense reimbursement (liability arising from the loss or disclosure of County Information no matter how it occurs); system breach; denial or loss of Service; introduction, implantation, or spread of malicious software code;
unauthorized access to or use of computer systems; and
Data/Information loss and business interruption; any other liability or risk that arises out of Subaward. Subrecipient must add County as an additional insured to its cyber liability insurance policy and provide to County certificates of
insurance evidencing the foregoing upon County's request.

The procuring of the insurance described herein, or delivery of the certificates of insurance described herein, will not be construed as a limitation upon Subrecipient's liability or as full performance of its indemnification obligations hereunder. No exclusion/restriction for unencrypted portable devices/media may be on the policy.

XIII. Subparagraph 8.38.3.1 is deleted and replaced as follows:

8.38.3.1 Subrecipient must provide the Services herein under the general supervision of County's Department Head and his/her authorized administrators who are designated in Paragraph 6.0 (Administration of Subaward-County). County will supervise, monitor, and specify the kind, quality, appropriateness, timeliness, and amount of the Services to be provided by Subrecipient as well as the criteria for determining the persons to be served (Clients). Subrecipient must extend to County and to representatives authorized by County (including, but not limited to, State and Federal representatives) the right to observe, review and monitor Subrecipient's facilities, programs, records, procedures, performance, activities, or documents, which are used under this Subaward. Subrecipient must provide County (or other designated authorities) the right to conduct such reviews at any time during County's business hours. County (or other designated authorities) will not unreasonably interfere with Subrecipient's performance. The requirements of this Subparagraph 8.38 will also apply to Lower Tier Subrecipients providing Services on behalf of Subrecipient.

8.38.3.1.1 Subrecipient acknowledges County is required to verify directly with clients that they have received the Services specified in this Subaward and billed by Subrecipient to County. Subrecipient shall provide all client contact
information upon request.

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 8

8.38.3.1.2 Failure to provide client verification or other information as requested by County, or its representatives, shall be
considered noncompliance. Noncompliance penalties
include sanctioning, which may consist of suspension,
withholding of invoice payments and/or disallowed costs, and all other rights County reserves in noncompliance
situations as established in this Subaward, up to and
including termination.

XIV. “Exhibit E (County’s Administration)” for FY 2023-24 is added as an addendum to “Exhibit E (County’s Administration)” and is incorporated herein by reference.

XV. “Exhibit F (Subrecipient’s Administration)” for FY 2023-24 is added as an addendum to “Exhibit F (Subrecipient’s Administration)” and is incorporated herein by reference.

XVI. “Exhibit O (Charitable Contributions Certificate)” for FY 2023-24 is added as an addendum to “Exhibit O (Charitable Contributions Certificate)” and is incorporated herein by reference.

XVII. “Exhibit R (Joint Funding Revenue Disclosure)” for FY 2023-24 is added as an addendum to “Exhibit R (Joint Funding Revenue Disclosure)” and is incorporated herein by reference.

XVIII. “Exhibit W1 (Budget) Amendment 12 {FY 2023-24 Baseline Funding}” is added, is an addendum to "Exhibit W1 (Budget)” and is incorporated herein by reference.

XIX. “Exhibit W2 (Budget) Amendment 12 {FY 2023-24 Baseline Funding}” is added, is an addendum to "Exhibit W2 (Budget)” and is incorporated herein by reference.

XX. “Exhibit W3 (Budget) Amendment 12 {FY 2023-24 Baseline Funding}” is added, is an addendum to "Exhibit W3 (Budget)” and is incorporated herein by reference.

XXI. “Exhibit X1 (Mandated Program Services) Amendment 12 {FY 2023-24 Baseline Funding}” is added, is an addendum to "Exhibit X1 (Mandated Program Service)” and is incorporated herein by reference.

XXII. “Exhibit X2 (Mandated Program Services) Amendment 12 {FY 2023-24 Baseline Funding}” is added, is an addendum to "Exhibit X2 (Mandated Program Services)” and is incorporated herein by reference.

XXIII. “Exhibit X3 (Mandated Program Services) Amendment 12 {FY 2023-24 Baseline Funding}” is added, is an addendum to "Exhibit X3 (Mandated Program Services)” and is incorporated herein by reference.

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Elderly Nutrition Program
Subaward Number ENP202110
Amendment Twelve Page 9
XXIV. “Exhibit Y (List of Lower Tier Subawards)” for FY 2023-24 is added as an addendum to “Exhibit Y (List of Lower Tier Subawards)” and is incorporated herein by reference.

XXV. The "Fiscal Year 2023-24 Baseline Funding Allocation for Elderly Nutrition Program Services" funding allocation letter is incorporated herein by reference.

All other terms and conditions of the Subaward will remain in full force and effect. //
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IN WITNESS WHEREOF, the Board of Supervisors of the County of Los Angeles has caused this Amendment Twelve to be subscribed on its behalf by the Director of Aging and Disabilities Department, and the Subrecipient has subscribed the same through its Authorized Representative. The Authorized Representative(s) signing on behalf of Subrecipient warrants under penalty of perjury that he or she is authorized to bind Subrecipient.

COUNTY OF LOS ANGELES
By
Dr. Laura Trejo, Director Date
County of Los Angeles
Aging and Disabilities Department

SUBRECIPIENT
City of South El Monte
Subrecipient’s Legal Name
ENP202110
Subaward Number
By
Name of Authorized Date
Representative

Title
Approved as to Form:

Signature

OFFICE OF COUNTY COUNSEL
Dawyn R. Harrison, Acting County Counsel
By
Name of Authorized Representative Date
By
Lawrence M. Green
Senior Deputy County Counsel
Title

Signature

Page 185 of 549 ends

BOARD OF SUPERVISORS
Hilda L. Solis
Holly J. Mitchell
Lindsey P. Horvath
Janice Hahn
Kathryn Barger

EXECUTIVE LEADERSHIP
Dr. Laura Trejo
Director
Lorenza C. Sánchez
Chief Deputy
Jose R. Perez
Administrative Deputy II
Anna Avdalyan
Assistant Director

GET IN TOUCH
510 S. Vermont Avenue
Los Angeles, CA 90020
ad.lacounty.gov
[email protected]
Aging & Adult Information &
Assistance Line:
(800) 510-2020
Report Elder Abuse:
(877) 477-3646
Community & Senior Centers:
(800) 689-8514
Disability Information &
Access Line:
(888) 677-1199
May 18, 2023
City of South El Monte
Attention: Mr. Rene Salas
1415 North Santa Anita Avenue
South El Monte, CA 91733
FISCAL YEAR 2023-24 BASELINE FUNDING ALLOCATION

FOR ELDERLY NUTRITION PROGRAM SERVICES
Dear Mr. Salas:

Los Angeles County Aging and Disabilities Department (County) intends to amend City of South El Monte’s (Subrecipient’s) Elderly Nutrition Program (ENP) Subaward. The Subaward
Amendment information is outlined below:
• Purpose: Subrecipient shall utilize baseline funding to provide defined and contracted ENP Older Americans Act
(OAA) Title III C-1, Title III C-2, and Title III B Services during Fiscal Year (FY) 2023-24.
• Subaward Number: ENP202110
• Amendment Number: Twelve
• Subaward Term: July 1, 2023 through June 30, 2024
• Total Funding Allocation: $308,000
• Period Funds are available for use (Subject to execution of Amendment): July 1, 2023 through June 30, 2024
• Service Area: Supervisorial District 1
• Funding Source(s) and Service Category(ies) are as follows:

ATTACHMENT C

Page 186 of 549 ends

FY 2023-24 Baseline Funding Allocation
Elderly Nutrition Program
City of South El Monte

Page 2 ends

Funding Source Service Category Unit
Rate
NSIP
Rate
Total
Unit
Rate
Allocation
Amount
OAA Title III C-1
American Meals $7.21 $0.71 $7.92
$286,000 1
Ethnic Meals
OAA Title III C-2
Hot Meals $7.36 $0.71 $8.27
$21,000 Frozen Meals $6.68 $0.71 $7.39 2
Emergency Meals $8.99 $0.71 $9.70
OAA Title III B Telephone Reassurance $0.68 $0.68 $1,000 3 Subaward Sum Year 4 (SSY4) $308,000
1- 3 Complete one (1) budget and one (1) MPS for each Allocation Amount.

If you have any questions, please contact Bernardo Franco of my staff by phone or e-mail as follows: (323) 449-5802 or [email protected].

Thank you.

Carol Domingo
Carol Domingo, Program Manager
Contracts Management Division

Page 187 of 549 ends

City Council Agenda Report
Agenda Item No. 8.a.

DATE: June 13, 2023
TO: Honorable Mayor and Members of the City Council
APPROVED BY: Rene Salas, City Manager
SUBMITTED BY: Masami Higa, Finance Director
SUBJECT: CONSIDERATION AND APPROVAL OF RESOLUTION NO.
23-60, ADOPTING AN UPDATED GENERAL FEE SCHEDULE
SUMMARY: Consideration to adopt an updated General Fee Schedule.

RECOMMENDED ACTION: Staff recommends City Council:

1. Conduct a public hearing;

2. Take public testimony; and

3. Adopt Resolution No. 23-60, adopting an updated General Fee Schedule; or

4. Provide direction to staff.

FISCAL/FINANCIAL IMPACT: City-wide net reduction in fee revenues of approximately $12,961 annually
DISCUSSION: On July 30, 2020, the City issued a Request for Proposals (RFP) for a Full Cost Allocation, User Fee Study & Business License Fee Update. There were five firms that submitted proposals. Staff reviewed the proposals, conducted interviews, and determined that of the five companies, NBS Government Finance Group (NBS) met the needs of the City and provided the lowest bid. On October 13, 2020, City Council adopted Resolution No. 20-112 and awarded the contract NBS. On October 11, 2022, NBS made a presentation to City Council on the results of the Fee Study. On, December 1, 2022, NBS updated the study to include management's recommended cost recovery by fees. Attached as Attachment “A” is the October 11, 2022 Annual Cost Recover Evaluation from the presentation; Attachment "B" is the July 23, 2021 Cost Study, and Attachment “C” is the December 1, 2022 Fee Study which includes management recommended cost recovery by fees.

Both data are summarized below:

Page 188 of 549 ends

Fee
Catego
ry
Stud
y’s
Full
Cost
Reco
very
by
Fees
Existi
ng
Cost
Reco
very
by
Fees
Existin
g Cost
Recov
ery
Percen
tage
Managem
ent
Recomm
ended
Cost
Recovery
by Fees
Managem
ent
Recomm
ended
Cost
Recovery
Percenta
ge
Plannin
g
$ 2
59,66
1 $ 1
02,18
7 39% $ 154,9
59 60%
Engine
ering
370,7
60 370,1
14 103% 370,760 100%
Buildin
g
1,265
,905
1,324
,206
105% 1,256,952 99%
Recrea
tion
1,911
,833
168,2
92 8.8% 179,167 9.4%
Total $
3,798
,159
$
1,964
,799
52% $
1,951,838
51%
The management's recommended cost recovery by fees is approximately 100% for Engineering and Building. However, management recommended cost recovery by fees for Planning and Recreation are 60% and 9.4% respectively.

Per Government Code Section 66016, prior to levying a new fee or service charge, or prior to approving an increase in an existing fee or service charge, the City must hold at least one open and public meeting, at which oral or written presentations can be made, as part of a regularly scheduled meeting. The City posted public notice of this public hearing on its website on May 22, 2023 and in the newspaper on May 24, 2023 to provide sufficient notice.

Staff recommends City Council adopt Resolution No. 23-60 to adopt an updated General Fee Schedule or provide direction to staff.

ATTACHMENT(S):

A. Annual Cost Recovery Evaluation
B. Cost Study
C. User Fee Study
D. Resolution No. 23-60 General Fee Schedule
E. Exhibit A to Resolution No. 23-60General Fee Schedule

Page 189 of 549 ends

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Page 190 of 549 ends

32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516 Fax: 951.296.1998
City of South El Monte
Cost Allocation Plan for Use Fiscal Year 2020-21
o Based on Fiscal Year 2019-20 Actual Expenditures
o Full Cost Iteration
July 23, 2021
Attachment B

Page 191 of 549 ends

Full Cost Allocation Plan – City of South El Monte Table of Contents Prepared by NBS

TABLE OF CONTENTS
Section 1. Purpose ...................................................................................................................................... 1 Section 2. Support Service Department Narratives..................................................................................... 3 Section 3. Navigating the Cost Plan........................................................................................................... 13 Exhibits
A. Full Cost Allocation Plan Detail....................................................................................... Exhibit A

Page 192 of 549 ends

Full Cost Allocation Plan – City of South El Monte 1
Prepared by NBS

PURPOSE
NBS has completed a Cost Allocation Plan analysis for the City of South El Monte. A Cost Allocation Plan (Plan) is an analytical tool through which an organization can apportion administrative (indirect) services costs to its individual (direct services) departments or cost centers. Allocated costs for city governments are typically termed “city-wide overhead.” Most overhead/indirect service costs are those expenditures that provide support services or oversight assistance, such as legislative, managerial, financial, administrative, legal, personnel, technology, asset use, and risk management activities. The following is a brief description of the process used for allocating costs through this analysis:

1. Organizational Analysis: identifies entire departments or functions within departments citywide that provide administrative/indirect services, broadly or specifically, to departments outside their own. In addition to evaluating published data sources, NBS conferred with City staff on multiple occasions to identify and consider allocable overhead and indirect services across all City departments.

2. Expenditure Analysis: review of line-item expenditures for each indirect service department determines the inclusion/exclusion of specific expenditures. For example, NBS ensures that resulting costs allocated exclude large one-time expenditures for capital outlay, transfers between funds, debt service, or special contract services.

3. Allocation Factor Assignment: An allocation factor is a data set used as the basis for distributing indirect service costs to departments receiving support or benefit from the cost pool. Allocation factors can include general data sets, such as employee count or budgeted expenditures in each department or estimates of how each employee/department spends time supporting other departments and programs. Ultimately, the allocation factor should represent the actual or estimated workload of the function allocated or a reasonable and generally accepted means of apportioning benefit for the function allocated.

4. Cost Allocation Exercise: Each indirect service cost pool is distributed across benefitting departments following the distribution inherent in the selected allocation factor for each pool. This results in a total share of overhead/indirect service costs for each department.

5. Derivation of Outcomes: Various outcomes are generated based on the total estimated annual share of indirect service costs identified for each benefitting department.

Data Sources
NBS used the following data sources to support the development of this Cost Allocation Plan for the City of South El Monte: Actual expenditures for FY 2019-20.
 Various correspondences with City staff to support the nature and purposes of line item expenditures, estimation of labor efforts across various support and administrative service categories, and allocation factor data.

The City’s actual expenditure information is the most significant source of information affecting the Cost Allocation Plan’s results. Note that consultants did not conduct separate efforts to audit or validate the City’s financial

Page 193 of 549 ends

Full Cost Allocation Plan – City of South El Monte 2
Prepared by NBS
management or support services practices, nor was cost information adjusted to reflect different levels of service or any specific, targeted performance benchmarks. This study accepts the City’s expenditure reports and staff’s input as the most appropriate and reasonable basis for development of the Plan.

Beyond actual expenditure information provided by the City, several other original data sets were also developed to support the work of this study. To develop these data sets, consultants prepared questionnaires, and conducted meetings and interviews with City Staff. Consultants and City Staff reviewed and questioned all responses to ensure the most accurate set of data for the Plan.

Versions of the Cost Allocation Plan
The City requested development of a professionally prepared Cost Allocation Plan. The goal of this effort was to define the total cost of applicable administrative or “indirect services” overhead costs to various departments, revenue funds, and grant funded programs.

NBS provides two types of cost allocation plan analyses that are either more or less restrictive in the application of guidelines set forth in Title 2, Code of Federal Regulations, Part 200, (formerly known as OMB A-87), depending on whether the primary intended use of the Plan is for internal budgeting purposes, or specifically for reimbursement of costs from State and Federal grants:

Full Cost Allocation Plan
Exhibit A to this report presents a version of the Cost Allocation Plan, which allocates all reasonably identifiable administrative overhead costs to receivers of these services within the organization. All costs, whether acceptable for federal reimbursement purposes or not, are considered in the results of this Plan. Cities typically apply this version of the plan as the internal budgeting tool for establishing overhead support costs at the department level.

Title 2 Code of Federal Regulations (CFR) Part 200 Compliant Cost Allocation Plan A Title 2 CFR Part 200 compliant version of the Cost Allocation Plan complies with the stipulations of Title 2 CFR, Part 200 regarding specific types of allowable and unallowable costs that may be included in overhead cost allocations. Because the primary goal of this Plan is to obtain reimbursement of overhead costs associated with State and Federal grants, NBS includes only costs allowed by Title 2 CFR Part 200 as allocable for these purposes in the results of this Plan. The results for this version of the Plan are provided separately from this report.

Both versions of cost allocation plans prepared by NBS follow the guidelines set forth in Title 2, Code of Federal Regulations, Part 200, as well as Generally Accepted Accounting Principles (GAAP). The difference between the two versions lies in the degree to which costs were excluded in the resulting overhead calculations.

Page 194 of 549 ends

Full Cost Allocation Plan – City of South El Monte 3
Prepared by NBS

SUPPORT SERVICE DEPARTMENT NARRATIVES
Allocable Budget Unit
Total Allocable
Expense
BLDG Building Use $40,216
EQUIP Equipment Use 60,256
01-1010 City Council 280,680
01-1020 City Administration 361,210
01-1030 City Attorney 616,688
01-1050 Human Resources 266,670
01-1060 Risk Management 488,356
01-1210 City Clerk 278,818
01-1310 Accounting 687,656
01-1330 Management Information Systems 359,919
01-1710 City Hall 179,639
01-1720 Maintenance Yard 40,737
01-1730 City-General Utilities 47,850
01-1740 Building Maintenance 449,960
01-1770 Vehicle Maintenance 108,656
Total $4,267,313
The following describes each administrative support unit, along with a general explanation of how their costs are allocated within the Plan:

Building Use
Per Title 2 CFR guidelines, NBS calculates an allowable amount of depreciation expense that is allocated to departments operating in buildings owned by the General Fund. The City’s FY 2018-19 fixed asset schedule serves as the basis for establishing the amount of expense allocated. In general, costs are allocated to departments and programs that are housed in each building. Where there are multiple occupants, costs are allocated based on the square footage occupied by each department. This methodology follows Title 2 CFR guidelines and GAAP. For purposes of this study, NBS performs two separate building use allocations, one for City Hall, and one for buildings other than City Hall. o Allowable depreciation expense for City Hall is allocated to City funds, departments and divisions, based on their square footage occupied within the facility. o Allowable depreciation expense for all City buildings other than City Hall are allocated based on the amount of depreciation expense directly assignable to each City fund, department, or division utilizing the building.

This Cost Allocation Plan identifies 15 central service and administrative support units, with total costs of $4.3 million, as shown in the table, below.

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Full Cost Allocation Plan – City of South El Monte 4
Prepared by NBS
Equipment Use
Equipment Use allowance costs are derived from the FY 2018-19 Citywide fixed asset reports maintained by the Finance department. The use allowance amount is calculated at the original cost of the asset divided by its useful life. Fully depreciated assets are excluded from cost allocations. Costs are allocated based on the calculated depreciation allowance per Department.

City Council (01-1010)
The City Council is the governing body of the South El Monte Municipal Government. The City Council meets annually to discuss goals for the coming year. These goals become the policy direction for City staff, who create work plans and budgets to implement this direction. The City Council is composed of four elected Council members who serve four-year terms and an elected Mayor who serves a four year term. The City Council works to improve existing services and develop policies to meet the expected as well as the anticipated needs of the community.
100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this department have been assigned equally between two different cost pools and allocated Citywide as follows:
o City Support A — Costs are allocated based on each City fund, department, or division’s relative share of actual expenditures for FY 2019-20. o City Support B — Costs are allocated based on each City fund, department, or division’s actual salaries, wages & benefits for FY 2019-20. City Administration (01-1020) Serving under the direction of the City Council, the City Manager is responsible for making recommendations to the council concerning programs & policies and developing methods to ensure the effective and efficient operation of city services. The City Manager’s Office coordinates & administers the implementation of policies, procedures and ordinances that will provide for the sustainable, managed growth of the city. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are assigned between three different cost pools and then allocated Citywide using differing allocation factors. The cost pool(s) and allocation factors are:
o Council Support — Costs are allocated based each City fund, department, or division’s relative share of actual expenditures for FY 2019-20. o City Operations Support — Costs are allocated based each City fund, department, or division’s actual salaries, wages & benefits for FY 2019-20.

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Full Cost Allocation Plan – City of South El Monte 5
Prepared by NBS
City Attorney (01-1030)
The City Attorney is the chief legal officer of the City under the direction and control of the City Council.

Among other things, the City attorney prepares or revises ordinances, is responsible for all litigation; makes recommendations for ordinances, resolutions or other documents or procedures affecting the legal position of the City; provides legal opinions; attends all meetings of the City Council, and other boards and commissions as necessary; reviews all contracts and instruments to which the City is a party; enforces City laws and regulations; and reviews and analyzes all state and federal legislation affecting the City. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are allocated Citywide based on each City fund, department, or division’s relative share of actual expenditures for FY 2019-20. Human Resources (01-1050)
The primary objectives of the department are to fulfill human resource needs such as, benefits administration, employee recruitment, labor relations, personnel review, personnel rules and regulations, retention efforts and salary adjustments. The Human Resources Division’s goal is to hire employees to achieve the standard of customer satisfaction and timely responses that the City of South El Monte is committed to.
100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are allocated Citywide based on each City fund, department, or division’s actual salaries, wages & benefits for FY 2019-20. Risk Management (01-1060) Risk Management applies loss prevention and control measures through identification and analysis of loss exposure in the areas of liability, workers’ compensation, and property loss. The City is a member of the California Joint Powers Insurance Authority, which provides for the pooling of self-insured losses of its member cities. Risk Management coordinates general liability claims and the City’s Worker Compensation Programs.
100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are assigned between five different cost pools and then allocated Citywide using differing allocation factors. The cost pool(s) and allocation factors are:
o General Liability — Costs are allocated based on each City fund, department, or division’s relative share of actual expenditures for FY 2019-20. o Workers Compensation — Costs are allocated based on each City fund, department, or division’s actual salaries for FY 2019-20. o Auto — Costs are allocated based on each City fund, department, or division’s total number of vehicles for FY 2018-19. o Property – Costs are allocated based on the square footage of insured buildings. o Citywide Risk Management Support – Costs are allocated based on each City fund, department, or division’s actual salaries, wages & benefits for FY 2019-20.

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Full Cost Allocation Plan – City of South El Monte 6
Prepared by NBS
City Clerk (01-1210)
The City Clerk’s Office is responsible for administrative duties in City Hall, including:  Preparing all City Council, Successor Agency, and Oversight Board agendas  Attending meetings and recording the actions taken by the Council  Administering Oaths of Office to newly elected officials and appointed commission members  Bid openings  Maintaining all original deeds and easements  Maintaining the City’s legal records; managing Fair Political Practices Commission filings  Overseeing the City’s election process  Processing public information requests 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are allocated Citywide based on each City fund, department, or division’s actual expenditures for FY 2019-20. Accounting (01-1310) The Finance Department manages and maintains the City’s financial records in conformity with generally accepted accounting principles and in compliance with Federal, State, County laws. The Finance Department is committed to developing and maintaining efficient and effective financial planning and reporting of the financial affairs of the City, to develop sound financial strategies for business decisions, to provide the City Council, City Manager and other City Officials with financial information on a timely basis, and to provide the financial resources necessary to support the goals and objectives of the City. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are assigned between four different cost pools and then allocated Citywide using differing allocation factors. The cost pool(s) and allocation factors are:
o Payroll— Costs are allocated based each City fund, department, or division’s actual salaries, wages & benefits for FY 2019-20. o Accounts Payable — Costs are allocated based on the number of checks issued by Accounts Payable for each Department in Fiscal year 2019-20. o Grants — Costs are allocated based each City fund, department, or division’s relative share of actual expenditures for FY 2019-20.
o General Accounting — Costs are allocated based each City fund, department, or division’s actual salaries, wages & benefits for FY 2019-20. Management Information Systems (01-1330) The City contracts for general Information Technology support on an annual basis, as well as incur costs associated with software licensing and general maintenance of technology infrastructure. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are allocated Citywide based on the total number of user licenses per Department for FY 2019-20.

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Full Cost Allocation Plan – City of South El Monte 7
Prepared by NBS
City Hall (01-1710)
The City Hall Maintenance Division is responsible for keeping City Hall in a safe and clean condition that allow City employees and community members to conduct their business safely within City Hall. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are allocated based on the square footage occupied per Department in City Hall. Maintenance Yard (01-1720) The Maintenance Yard is responsible for keeping all Public Works facilities in a safe and clean condition that allow City employees and community members to conduct their business safely within the facilities. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are allocated Citywide based on each Public Works department, or division’s actual salaries, wages & benefits for FY 2019-20. City-General Utilities (01-1730)
The City-General Utilities Division accounts for general citywide utility expenses. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Division are allocated Citywide based on each City fund, department, or division’s relative share of actual expenditures for FY 2019-20. Building Maintenance (01-1740)
The Building Maintenance Division is responsible for keeping all other City buildings in a safe and clean condition that allow City employees and community members to conduct their business safely within the facilities.
100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Department are assigned between two different cost pools and then allocated Citywide using differing allocation factors. The cost pool(s) and allocation factors are:
o Citywide Building Maintenance — Costs are allocated based on the square footage of buildings maintained. o Janitorial Services — Costs are allocated based on the square footage of supported facilities. Vehicle Maintenance (01-1770) The Vehicle Maintenance Division maintains all City owned vehicles and equipment. The Vehicle Maintenance Division performs service, inspections, and preventive maintenance to the City fleet. 100% of the allocable Fiscal Year 2019-20 actual operating expenditures for this Division are allocated Citywide based on the total vehicle count per Division for FY 2018-19.

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Full Cost Allocation Plan – City of South El Monte 8
Prepared by NBS

NAVIGATING THE COST ALLOCATION PLAN
The complete Cost Allocation Plan detail attached to this report is organized as follows:  Table of Contents  Allocation 2 — Allocation Inventory: Identifies each support service department, the costs allocated to each identified cost pool, and the factor chosen for allocating costs to budget units that benefit from the support services provided. NBS has identified and documented the source used to allocate costs.  Allocation 3 — Total Allocation of Citywide Administrative & Support Services: Summarizes the total citywide overhead and indirect costs allocated to each City fund, department, and/or division.  Indirect Rate – Citywide Indirect Cost Rate that can be applied to all salary and benefit costs. Indirect Cost Rates are typically used for establishing fully burdened hourly rates for fees and charges.  Expenses Schedules — 1-Expenses through 15-Expenses: Detail the expenses of citywide overhead and indirect costs for each administrative or support service budget unit. NBS identifies in these worksheets total amounts to be allocated, and adjustments for non-allocable items.  Cost Schedules — 1-Costs through 15-Costs: Provide the incoming cost detail for each administrative or support service budget unit.  Allocation Detail Schedules — 1-Allocation through 15-Allocation – Allocation of Each Cost Pool: Detail the allocation of each cost pool to budget units that benefit from the support services provided. Per Title 2 CFR guidelines, NBS performs cost allocations as a “two-step” process. A first pass of allocation calculations allows all support service departments to send costs to both themselves and to all benefiting departments.

A final second pass of allocation calculations sends all resulting allocations to support service departments from the first pass to benefiting departments, based on the same approaches described in the Administrative Support Cost Center Narratives section of this report.  Summary Schedules — 1-Summary through 15-Summary: Provide the summary of allocated costs by function for each administrative or support service budget unit.  Workspace C — Allocation Factor Data: Provides statistical information for each factor used to allocate costs to individual budget units.  Workspace D — Labels, and Chart of Accounts: Provides an updateable list of budget units that exist primarily to provide department-wide administrative and support services [Allocable Budget Units]. It also identifies a chart of accounts for the budget units to which costs are allocated [Receiving Budget Units], which may be updated in order to account for future changes in the organization.

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Full Cost Allocation Plan
Based on Fiscal Year 2019-20 Actual Expenditures
Prepared for the
City of South El Monte
DATE: July 23, 2021
OFFICE LOCATIONS:

San Francisco - Regional Office
870 Market Street, Suite 1223
San Francisco, CA 94102
Temecula – Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
(P) 800.676.7516
nbsgov.com

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

SCHEDULES
Summary No. Purpose
Allocation 2 ALLOCATION INVENTORY
Allocation 3 TOTAL ALLOCATION OF CITYWIDE ADMINISTRATIVE & SUPPORT SERVICES Indirect Rates DERIVED RATES CHARGEABLE ON LABOR
Schedule No. Central Service Budget Unit Allocation Detail

1.1 Building Use - City Hall

1.2 Building Use - Single Occupancy

2.1 Equipment Use - Total Equipment Depreciation Expense

3.1 City Council - City Support A

3.2 City Council - City Support B

4.1 City Administration - Council Support

4.2 City Administration - City Operations Support

5.1 City Attorney - General Citywide Legal Support

6.1 Human Resources - Citywide HR Services

7.1 Risk Management - General Liability

7.2 Risk Management - Workers Compensation

7.3 Risk Management - Auto

7.4 Risk Management - Property

7.5 Risk Management - Citywide Risk Management Support

8.1 City Clerk - Citywide Clerk Services

9.1 Accounting - Payroll

9.2 Accounting - Accounts Payable

9.3 Accounting - Grants

9.4 Accounting - General Accounting

10.1 Management Information Systems - Citywide Information Systems

11.1 City Hall - City Hall Maintenance

12.1 Maintenance Yard - Citywide Yard Support

13.1 City-General Utilities - Citywide General Utilities

14.1 Building Maintenance - Citywide Building Maintenance

14.2 Building Maintenance - Janitorial Services

15.1 Vehicle Maintenance - Citywide Vehicle Maintenance

WORKSPACES
Series Purpose
1-15 Expenses Allocable Budget Unit Detail and Derivation of Cost Pools 1-15 Costs Central Service Incoming Cost Allocation Detail 1-15 Allocations Allocation Factor Data Detail
1-15 Summary Summary of Allocated Costs by function for each Central Service Budget Unit C Central Summary of Allocation Factor Data
D Iteration Selection, Labels, List of Allocable Budget Units, List of Receiving Budget Units

TABLE OF CONTENTS
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Contents

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Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

ALLOCATION INVENTORY
Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis BLDG Building Use 1.1 City Hall $ 17,689 FY 20 City Hall Sq Ftg Occupied Per Department BLDG Building Use 1.2 Single Occupancy $ 22,528 FY 19 Annual Building Depreciation Expense per Department Subtotal Building Use $ 40,216
EQUIP Equipment Use 2.1 Total Equipment Depreciation Expense $ 60,256 FY 19 Annual Equipment Depreciation Expense per
Department
Subtotal Equipment Use $ 60,256
01-100-1010 City Council 3.1 City Support A $ 140,340
FY 20 Actual Expenditures per Department (excl. debt,
transfers, capital)
01-100-1010 City Council 3.2 City Support B $ 140,340 FY 20 Actual Salaries, Wages & Benefits per Department Subtotal City Council $ 280,680
01-100-1020 City Administration 4.1 Council Support $ 180,605 FY 20 Actual Expenditures per Department (excl. debt,
transfers, capital)
01-100-1020 City Administration 4.2 City Operations Support $ 180,605 FY 20 Actual Salaries, Wages & Benefits per Department Subtotal City Administration $ 361,210
01-100-1030 City Attorney 5.1 General Citywide Legal Support $ 616,688 FY 20 Actual Expenditures per Department (excl. debt,
transfers, capital)
Subtotal City Attorney $ 616,688
01-100-1050 Human Resources 6.1 Citywide HR Services $ 266,670 FY 20 Actual Salaries, Wages & Benefits per Department Subtotal Human Resources $ 266,670
01-100-1060 Risk Management 7.1 General Liability $ 231,691 FY 20 Actual Expenditures per Department (excl. debt,
transfers, capital)
01-100-1060 Risk Management 7.2 Workers Compensation $ 161,046 FY 20 Actual Salary Expenditures per Department 01-100-1060 Risk Management 7.3 Auto $ 10,387 FY 19 Vehicle Count per Department 01-100-1060 Risk Management 7.4 Property $ 82,450 Square Footage of Insured Buildings 01-100-1060 Risk Management 7.5 Citywide Risk Management Support $ 2,783 FY 20 Actual Salaries, Wages & Benefits per Department Subtotal Risk Management $ 488,356
01-120-1210 City Clerk 8.1 Citywide Clerk Services $ 278,818 FY 20 Actual Expenditures per Department (excl. debt,
transfers, capital)
Subtotal City Clerk $ 278,818
01-130-1310 Accounting 9.1 Payroll $ 127,312 FY 20 Actual Salaries, Wages & Benefits per Department 01-130-1310 Accounting 9.2 Accounts Payable $ 79,295 FY 20 Number of Checks by Department 01-130-1310 Accounting 9.3 Grants $ 99,975 FY 20 Actual Expenditures per Grant Fund Account 01-130-1310 Accounting 9.4 General Accounting $ 381,073 FY 20 Actual Salaries, Wages & Benefits per Department Subtotal Accounting $ 687,656
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 2

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Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

ALLOCATION INVENTORY
Total
Allocable Budget Unit Allocable Cost Pool Expense ¹ Allocation Basis 01-130-1330 Management Information Systems 10.1 Citywide Information Systems $ 359,919 Number of User Licenses by Department Subtotal Management Information Systems $ 359,919
01-170-1710 City Hall 11.1 City Hall Maintenance $ 179,639 FY 20 City Hall Sq Ftg Occupied Per Department Subtotal City Hall $ 179,639
01-170-1720 Maintenance Yard

12.1 Citywide Yard Support $ 40,737
FY 20 Actual Salaries, Wages & Benefits per Public Works Department/Division
Subtotal Maintenance Yard $ 40,737
01-170-1730 City-General Utilities 13.1 Citywide General Utilities $ 47,850 FY 20 Actual Expenditures per Department (excl. debt,
transfers, capital)
Subtotal City-General Utilities $ 47,850
01-170-1740 Building Maintenance 14.1 Citywide Building Maintenance $ 409,907 Square Footage of Buildings Maintained 01-170-1740 Building Maintenance 14.2 Janitorial Services $ 40,053 Janitorial Services - Square Footage of Supported Facility Subtotal Building Maintenance $ 449,960
01-170-1770 Vehicle Maintenance 15.1 Citywide Vehicle Maintenance $ 108,656 Vehicle Count by Department Subtotal Vehicle Maintenance $ 108,656
Grand Total $ 4,267,313
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 2

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME 01-100-1031-City Prosecutor
01-100-1040-
Community
Promotion
01-105-1105-
City Engineering
01-110-1100-
Public Safety
Center (Fund 01)
01-110-1110-
Public Safety &
Law Enforcement
(Fund 01)
01-110-1170-
School Safety
01-120-1220-
Elections
01-130-1320-
Business Licenses
01-130-1350-
Public Services
01-130-1460-
Animal Control
BLDG Building Use $ - $ - $ 2,188 $ 10,436 $ - $ - $ - $ - $ - $ - EQUIP Equipment Use - - - - - - - - - - 01-100-1010 City Council - 5,757 95 264 73,416 3,494 195 574 229 1,621 01-100-1020 City Administration - 7,191 118 331 91,191 4,374 244 713 285 2,013 01-100-1030 City Attorney - 8,029 72 234 219,608 2,648 215 1,717 686 4,848 01-100-1050 Human Resources - 5,044 116 306 - 4,282 203 - - - 01-100-1060 Risk Management - 5,768 5,591 417 84,754 3,681 176 663 265 1,871 01-120-1210 City Clerk - 5,057 45 147 138,320 1,668 136 1,081 432 3,053 01-130-1310 Accounting - 12,346 1,171 1,993 1,651 9,051 613 660 16 79 01-130-1330 Management Information Systems - 5,791 - 17,373 - - - - - - 01-170-1710 City Hall - - 74,703 - - - - - - - 01-170-1720 Maintenance Yard - - - - - - - - - - 01-170-1730 City-General Utilities - 730 7 21 19,974 241 20 156 62 441 01-170-1740 Building Maintenance - - - 1,088 - - - - - - 01-170-1770 Vehicle Maintenance - - 72,961 2,280 - - - - - - Allocated Costs $ - $ 55,714 $ 157,067 $ 34,890 $ 628,915 $ 29,441 $ 1,802 $ 5,564 $ 1,976 $ 13,925 Notes [1] Unallowable costs not allocated through cost plan
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
01-140-1020-
City
Administration
01-140-1100-
Public Safety
01-140-1410-
Planning
Commission
01-140-1430-
Community
Development
01-140-1440-
Building & Safety
01-140-1475-
General
Engineering
01-140-7020-
Code
Enforcement
01-150-1510-
Community
Services
Commission
01-150-1515-
Patriotic Co
01-150-1520-
Emergency
Community
Resource Services
$ - $ - $ - $ 1,878 $ 680 $ - $ - $ - $ - $ -
- - - - - - - - - - 8,392 6,129 403 4,522 19,860 1,045 4,367 274 123 21 10,508 7,661 504 5,660 24,830 1,298 5,465 343 154 26
6,351 7,602 307 3,783 23,271 3,125 3,809 222 93 49
10,292 5,890 493 5,348 19,833 - 5,079 328 151 7
7,524 6,220 122 6,105 17,979 1,206 3,921 4,202 37 23
4,000 4,788 193 2,383 14,657 1,968 2,399 140 59 31
21,564 12,403 1,897 12,573 42,735 456 11,507 1,537 661 141 - - - 26,060 23,164 - - - - 1,448
- - - 64,103 23,219 - - - - -
- - - - - - - - - - 578 691 28 344 2,117 284 346 20 8 4 - - - - - - - - - -
- - - 25,080 - - - 54,721 - - $ 69,208 $ 51,384 $ 3,947 $ 157,839 $ 212,344 $ 9,383 $ 36,892 $ 61,788 $ 1,285 $ 1,750 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
01-150-1530- Senior
Services
01-150-1535-
Extended Day-Care
Services
01-150-1540-
Recreation
01-151-1541-
Youth Sports
01-151-1542-
Boxing
01-151-1543-
Special Events
01-151-1544-
Fourth of July
01-151-1545-
Concerts In the
Park
01-151-1546-
Christmas Wish
01-160-1610-
Community
Center
$ - $ - $ 574 $ - $ - $ - $ - $ - $ - $ 1,840
- - 5,378 - - - - - - 2,990
6,708 2,061 44,750 379 3,622 518 986 213 290 1,016
8,394 2,581 56,028 471 4,533 643 1,230 264 360 1,262
6,234 1,567 35,085 1,133 3,231 1,548 1,700 636 868 3,039 7,591 2,524 54,216 - 4,173 - 685 - - - 6,585 1,421 44,556 437 3,462 598 662 245 335 24,595 3,927 987 22,098 714 2,035 975 1,071 400 547 1,914
19,837 5,305 116,504 1,541 9,372 1,494 1,781 - - 4,560
25,133 - 52,120 - 5,791 - - - - -
- - - - - - - - - -
- - - - - - - - - - 567 143 3,191 103 294 141 155 58 79 276 - - - - - - - - - 212,060
- - 2,280 - - - - - - - $ 84,976 $ 16,590 $ 436,780 $ 4,779 $ 36,514 $ 5,917 $ 8,270 $ 1,816 $ 2,479 $ 253,554 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
01-160-1620-
Senior Center
01-160-1630-
Mini-Center
(Module)
01-160-1640-
Swimming Pool
01-160-1650-
New Temple Park
01-160-1660-
Shively Park
01-160-1670-
Mary Van Dyke
Park
01-170-1020- City
Administration
01-170-1105-
City Engineering
01-170-1475-
Environmental
01-170-1480-
Waste
Management
$ 1,805 $ 3,065 $ - $ 2,092 $ - $ 636 $ - $ - $ - $ -
- - - 5,246 - 535 - - - - 910 389 943 1,202 565 354 12,993 4,095 580 92 1,131 483 1,171 1,496 702 440 16,242 5,087 721 114
2,723 1,164 2,821 2,836 1,690 1,060 15,856 12,250 1,736 274 - - - 417 - - 12,629 - - - 17,205 12,422 4,584 3,548 1,916 3,438 12,502 4,728 670 106 1,715 733 1,777 1,786 1,064 668 9,987 7,716 1,094 173
4,356 1,714 2,642 4,034 1,132 1,447 26,461 928 - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - 13,440 - - - 248 106 257 258 154 96 1,442 1,114 158 25 146,261 108,404 31,644 20,011 11,443 27,424 - - - -
- - - - - - - - - - $ 176,354 $ 128,480 $ 45,839 $ 42,925 $ 18,664 $ 36,098 $ 121,551 $ 35,917 $ 4,960 $ 784 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
01-170-1520-
Emergency Se
01-170-1750-
Landscape
Maintenance
01-170-1760-
Street
Maintenance
01-190-1920-
Street Lighting
02- Gas Tax Fund
02 05- Payroll
Disbursement
Fund
06- Old American
Act
07- Capital
Improvement -
Road Maint
Rehab Acct Fund
13- AQMD Fund
13 15- Quimby In
Lieu
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - - - - 11,947 29,228 22,670 (44) 185 - 8,275 - - - 14,958 36,582 28,325 (55) 231 - 10,318 - - - 9,145 25,327 30,450 (133) 140 - 15,890 - - - 14,595 34,086 20,507 - 227 - 4,864 - - - 10,886 25,407 21,174 (51) 209 - 8,402 - - - 5,760 15,952 19,179 (83) 88 - 10,008 - - - 30,580 75,223 52,637 - 793 9,907 51,820 - 16 - - 26,407 12,625 - - - 3,822 - - -
- - - - - - - - - - 15,533 36,276 21,824 - - - - - - - 832 2,304 2,769 (12) 13 - 1,445 - - - - - - - - - - - - -
- - - - - - - - - - $ 114,236 $ 306,794 $ 232,160 $ (379) $ 1,885 $ 9,907 $ 114,844 $ - $ 16 $ - Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
20- Public Safety
25- Used Oil
Recycling Block
Grant
27- Beverage
Recycling Grant
37- Measure M
Local Return
38- Capital
Improvement -
Prop "C"
39- Capital
Improvement -
Community
Development
Block Grant
40- Capital
Improvement -
HSIP Fund
41- Prop A Park
Bond Funds 41 44- Project "A"
45- Measure R
Local Return
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - - - - 884 103 57 201 1,876 4,021 110 - 16,533 487 1,098 127 70 250 2,341 5,033 136 - 20,695 609
2,645 307 170 538 3,026 3,494 328 - 13,900 472
- - - 35 1,418 4,684 - - 19,515 540
1,021 118 66 231 1,856 3,570 127 - 14,422 551
1,666 193 107 339 1,906 2,201 207 - 8,755 298
6,076 854 543 1,311 10,371 17,869 920 - 74,942 2,221
- - - - - 5,791 - - 3,185 8,108
- - - - - - - - - -
- - - - - - - - - - 241 28 15 49 275 318 30 - 1,264 43
- - - - - - - - - -
- - - - - - - - - - $ 13,630 $ 1,730 $ 1,028 $ 2,953 $ 23,069 $ 46,982 $ 1,858 $ - $ 173,211 $ 13,328 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
46- Sewer
Assessment
67- Capital
Improvement
Fund
68- Misc Grants
Reimbursement
69- Misc Local
Grants Fund
84- Bond Debt
Service Fund
88- Bond Funds -
Constr, NonTaxable
91- RDA
Successor Agency
Fund
92-
Redev.Oblig.Retir
ement FD
94- HSG
Successor Agency
Fund AO- All Others
$ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
- - - - - - - - - - 2,803 24 2,153 326 3,548 42 6,039 - - - 3,510 30 2,678 405 4,407 52 7,561 - - - 2,204 73 5,648 975 10,613 125 4,677 - - - 3,393 - 435 - - - 7,348 - - - 2,634 28 2,394 376 4,096 48 5,891 - - 12,849 1,388 46 3,558 614 6,685 79 2,946 - - - 12,136 181 14,367 2,247 24,128 300 26,059 - - - - - 11,582 - - - - - - 5,791
- - - - - - - - - -
- - - - - - - - - - 200 7 514 89 965 11 425 - - -
- - - - - - - - - -
- - - - - - - - - - $ 28,269 $ 388 $ 43,330 $ 5,032 $ 54,442 $ 657 $ 60,945 $ - $ - $ 18,640 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

FUND/ DEPT

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals

INDIRECT COST RATE
Receiving Central Service Indirect Cost Indirect Cost
Departments Cost [1] Rate Base [2] Rates [3]
Citywide Indirect Rate $ 4,267,313 $ 3,671,750 116%
[1] Expenses Allocated to all receiving departments
[2] Salary, Wages & Benefits Expenses less indirect central service departments [3] Rate should be applied to salary and benefit costs
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Indirect Rate

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
BLDG- Building Use
Expense Type $
Straight Line Depreciation Amount
Building Depreciation $ 40,216 D $ 17,689 $ 22,528
Subtotal $ 40,216 $ 17,689 $ 22,528
Disallowed Expenses
Subtotal Disallowed Costs $ - $ - $ - DEPARTMENTAL EXPENDITURES $ 40,216 $ 17,689 $ 22,528 Reallocation of Incoming Costs
First Allocation $ - $ 17,689 $ 22,528
Unallocated Costs $ - $ - $ - Subtotal of First Allocation $ - $ 17,689 $ 22,528 Second Allocation $ - $ - $ - Unallocated Costs $ - $ - $ - Subtotal of Second Allocation $ - $ - $ - TOTAL FUNCTIONAL COSTS $ 40,216 $ 17,689 $ 22,528 Notes
Spread
Method

DEPARTMENTAL EXPENSE DETAIL
City Hall Single Occupancy
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
BLDG- Building Use First Second
Allocation Allocation Total
Departmental Expenditures $ 40,216 $ 40,216
Incoming Costs
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council - - 01-100-1020- City Administration - - 01-100-1030- City Attorney - - 01-100-1050- Human Resources - - 01-100-1060- Risk Management - - 01-120-1210- City Clerk - - 01-130-1310- Accounting - - 01-130-1330- Management Information Systems - - 01-170-1710- City Hall - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities - - 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ - $ - $ -
Total Costs to be Allocated $ 40,216 $ - $ 40,216

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - - - 01-100-1010- City Council 807 22.485% 3,977 3,977 - 3,977 01-100-1020- City Administration 769 21.427% 3,790 3,790 - 3,790 01-100-1030- City Attorney - 0.000% - - - - 01-100-1050- Human Resources 86 2.382% 421 421 - 421 01-100-1060- Risk Management 86 2.382% 421 421 - 421
01-120-1210- City Clerk 280 7.802% 1,380 1,380 - 1,380
01-130-1310- Accounting 599 16.690% 2,952 2,952 - 2,952 01-130-1330- Management Information Systems - 0.000% - - - - 01-170-1710- City Hall - 0.000% - - - - 01-170-1720- Maintenance Yard - 0.000% - - - - 01-170-1730- City-General Utilities - 0.000% - - - - 01-170-1740- Building Maintenance - 0.000% - - - - 01-170-1770- Vehicle Maintenance - 0.000% - - - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor - 0.000% - - - - 01-100-1040- Community Promotion - 0.000% - - - - 01-105-1105- City Engineering 444 12.371% 2,188 2,188 - 2,188 01-110-1100- Public Safety Center (Fund 01) - 0.000% - - - - 01-110-1110- Public Safety & Law Enforcement (Fund 01) - 0.000% - - - - 01-110-1170- School Safety - 0.000% - - - - 01-120-1220- Elections - 0.000% - - - - 01-130-1320- Business Licenses - 0.000% - - - - 01-130-1350- Public Services - 0.000% - - - - 01-130-1460- Animal Control - 0.000% - - - - 01-140-1020- City Administration - 0.000% - - - - 01-140-1100- Public Safety - 0.000% - - - - 01-140-1410- Planning Commission - 0.000% - - - - 01-140-1430- Community Development 381 10.616% 1,878 1,878 - 1,878 01-140-1440- Building & Safety 138 3.845% 680 680 - 680 01-140-1475- General Engineering - 0.000% - - - - 01-140-7020- Code Enforcement - 0.000% - - - - 01-150-1510- Community Services Commission - 0.000% - - - - 01-150-1515- Patriotic Co - 0.000% - - - - 01-150-1520- Emergency Community Resource Services - 0.000% - - - - 01-150-1530- Senior Services - 0.000% - - - - 01-150-1535- Extended Day-Care Services - 0.000% - - - - 01-150-1540- Recreation - 0.000% - - - - 01-151-1541- Youth Sports - 0.000% - - - - 01-151-1542- Boxing - 0.000% - - - - 01-151-1543- Special Events - 0.000% - - - - 01-151-1544- Fourth of July - 0.000% - - - - 01-151-1545- Concerts In the Park - 0.000% - - - - 01-151-1546- Christmas Wish - 0.000% - - - - 01-160-1610- Community Center - 0.000% - - - - 01-160-1620- Senior Center - 0.000% - - - - BLDG- Building Use
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total BLDG- Building Use
01-160-1630- Mini-Center (Module) - 0.000% - - - - 01-160-1640- Swimming Pool - 0.000% - - - - 01-160-1650- New Temple Park - 0.000% - - - - 01-160-1660- Shively Park - 0.000% - - - - 01-160-1670- Mary Van Dyke Park - 0.000% - - - - 01-170-1020- City Administration - 0.000% - - - - 01-170-1105- City Engineering - 0.000% - - - - 01-170-1475- Environmental - 0.000% - - - - 01-170-1480- Waste Management - 0.000% - - - - 01-170-1520- Emergency Se - 0.000% - - - - 01-170-1750- Landscape Maintenance - 0.000% - - - - 01-170-1760- Street Maintenance - 0.000% - - - - 01-190-1920- Street Lighting - 0.000% - - - - 02- Gas Tax Fund 02 - 0.000% - - - - 05- Payroll Disbursement Fund - 0.000% - - - - 06- Old American Act - 0.000% - - - - 07- Capital Improvement - Road Maint Rehab Acct Fund - 0.000% - - - - 13- AQMD Fund 13 - 0.000% - - - - 15- Quimby In Lieu - 0.000% - - - - 20- Public Safety - 0.000% - - - - 25- Used Oil Recycling Block Grant - 0.000% - - - - 27- Beverage Recycling Grant - 0.000% - - - - 37- Measure M Local Return - 0.000% - - - - 38- Capital Improvement - Prop "C" - 0.000% - - - - 39- Capital Improvement - Community Development Block Grant - 0.000% - - - - 40- Capital Improvement - HSIP Fund - 0.000% - - - - 41- Prop A Park Bond Funds 41 - 0.000% - - - - 44- Project "A" - 0.000% - - - - 45- Measure R Local Return - 0.000% - - - - 46- Sewer Assessment - 0.000% - - - - 67- Capital Improvement Fund - 0.000% - - - - 68- Misc Grants Reimbursement - 0.000% - - - - 69- Misc Local Grants Fund - 0.000% - - - - 84- Bond Debt Service Fund - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable - 0.000% - - - - 91- RDA Successor Agency Fund - 0.000% - - - - 92- Redev.Oblig.Retirement FD - 0.000% - - - - 94- HSG Successor Agency Fund - 0.000% - - - - AO- All Others - 0.000% - - - - Total 3,589 100.000% $ 17,689 $ - $ 17,689 $ - $ 17,689 Allocation Basis: FY 20 City Hall Sq Ftg Occupied Per Department Source of Allocation: FY2019 Fixed Assets Schedule_052620mh.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - - 01-100-1010- City Council $ - 0.000% - - - - 01-100-1020- City Administration $ - 0.000% - - - - 01-100-1030- City Attorney $ - 0.000% - - - - 01-100-1050- Human Resources $ - 0.000% - - - - 01-100-1060- Risk Management $ - 0.000% - - - - 01-120-1210- City Clerk $ - 0.000% - - - - 01-130-1310- Accounting $ - 0.000% - - - - 01-130-1330- Management Information Systems $ - 0.000% - - - - 01-170-1710- City Hall $ - 0.000% - - - - 01-170-1720- Maintenance Yard $ 2,080 9.235% 2,080 2,080 - 2,080 01-170-1730- City-General Utilities $ - 0.000% - - - - 01-170-1740- Building Maintenance $ - 0.000% - - - - 01-170-1770- Vehicle Maintenance $ - 0.000% - - - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ - 0.000% - - - - 01-105-1105- City Engineering $ - 0.000% - - - - 01-110-1100- Public Safety Center (Fund 01) $ 10,436 46.324% 10,436 10,436 - 10,436 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ - 0.000% - - - - 01-120-1220- Elections $ - 0.000% - - - - 01-130-1320- Business Licenses $ - 0.000% - - - - 01-130-1350- Public Services $ - 0.000% - - - - 01-130-1460- Animal Control $ - 0.000% - - - - 01-140-1020- City Administration $ - 0.000% - - - - 01-140-1100- Public Safety $ - 0.000% - - - - 01-140-1410- Planning Commission $ - 0.000% - - - - 01-140-1430- Community Development $ - 0.000% - - - - 01-140-1440- Building & Safety $ - 0.000% - - - - 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ - 0.000% - - - - 01-150-1510- Community Services Commission $ - 0.000% - - - - 01-150-1515- Patriotic Co $ - 0.000% - - - - 01-150-1520- Emergency Community Resource Services $ - 0.000% - - - - 01-150-1530- Senior Services $ - 0.000% - - - - 01-150-1535- Extended Day-Care Services $ - 0.000% - - - - 01-150-1540- Recreation $ 574 2.546% 574 574 - 574 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ - 0.000% - - - - 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ - 0.000% - - - - 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ 1,840 8.167% 1,840 1,840 - 1,840 01-160-1620- Senior Center $ 1,805 8.012% 1,805 1,805 - 1,805 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total BLDG- Building Use
01-160-1630- Mini-Center (Module) $ 3,065 13.604% 3,065 3,065 - 3,065 01-160-1640- Swimming Pool $ - 0.000% - - - - 01-160-1650- New Temple Park $ 2,092 9.287% 2,092 2,092 - 2,092 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ 636 2.825% 636 636 - 636 01-170-1020- City Administration $ - 0.000% - - - - 01-170-1105- City Engineering $ - 0.000% - - - - 01-170-1475- Environmental $ - 0.000% - - - - 01-170-1480- Waste Management $ - 0.000% - - - - 01-170-1520- Emergency Se $ - 0.000% - - - - 01-170-1750- Landscape Maintenance $ - 0.000% - - - - 01-170-1760- Street Maintenance $ - 0.000% - - - - 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ - 0.000% - - - - 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ - 0.000% - - - - 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ - 0.000% - - - - 25- Used Oil Recycling Block Grant $ - 0.000% - - - - 27- Beverage Recycling Grant $ - 0.000% - - - - 37- Measure M Local Return $ - 0.000% - - - - 38- Capital Improvement - Prop "C" $ - 0.000% - - - - 39- Capital Improvement - Community Development Block Grant $ - 0.000% - - - - 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ - 0.000% - - - - 45- Measure R Local Return $ - 0.000% - - - - 46- Sewer Assessment $ - 0.000% - - - - 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ - 0.000% - - - - 69- Misc Local Grants Fund $ - 0.000% - - - - 84- Bond Debt Service Fund $ - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable $ - 0.000% - - - - 91- RDA Successor Agency Fund $ - 0.000% - - - - 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 22,528 100.000% $ 22,528 $ - $ 22,528 $ - $ 22,528 Allocation Basis: FY 19 Annual Building Depreciation Expense per Department Source of Allocation: FY2019 Fixed Assets Schedule_052620mh.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
BLDG- Building Use

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 3,977 - 3,977 01-100-1020- City Administration 3,790 - 3,790
01-100-1030- City Attorney - - - 01-100-1050- Human Resources 421 - 421 01-100-1060- Risk Management 421 - 421
01-120-1210- City Clerk 1,380 - 1,380
01-130-1310- Accounting 2,952 - 2,952
01-130-1330- Management Information Systems - - - 01-170-1710- City Hall - - - 01-170-1720- Maintenance Yard - 2,080 2,080 01-170-1730- City-General Utilities - - - 01-170-1740- Building Maintenance - - - 01-170-1770- Vehicle Maintenance - - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor - - - 01-100-1040- Community Promotion - - - 01-105-1105- City Engineering 2,188 - 2,188 01-110-1100- Public Safety Center (Fund 01) - 10,436 10,436 01-110-1110- Public Safety & Law Enforcement (Fund 01) - - - 01-110-1170- School Safety - - - 01-120-1220- Elections - - - 01-130-1320- Business Licenses - - - 01-130-1350- Public Services - - - 01-130-1460- Animal Control - - - 01-140-1020- City Administration - - - 01-140-1100- Public Safety - - - 01-140-1410- Planning Commission - - - 01-140-1430- Community Development 1,878 - 1,878 01-140-1440- Building & Safety 680 - 680
01-140-1475- General Engineering - - - 01-140-7020- Code Enforcement - - - 01-150-1510- Community Services Commission - - - 01-150-1515- Patriotic Co - - - 01-150-1520- Emergency Community Resource Services - - - 01-150-1530- Senior Services - - - 01-150-1535- Extended Day-Care Services - - - 01-150-1540- Recreation - 574 574 01-151-1541- Youth Sports - - - 01-151-1542- Boxing - - - 01-151-1543- Special Events - - - 01-151-1544- Fourth of July - - - 01-151-1545- Concerts In the Park - - - 01-151-1546- Christmas Wish - - - 01-160-1610- Community Center - 1,840 1,840 Single
Occupancy

ALLOCATION SUMMARY
City Hall Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
BLDG- Building Use
Single
Occupancy

ALLOCATION SUMMARY
City Hall Total
01-160-1620- Senior Center - 1,805 1,805
01-160-1630- Mini-Center (Module) - 3,065 3,065
01-160-1640- Swimming Pool - - - 01-160-1650- New Temple Park - 2,092 2,092 01-160-1660- Shively Park - - - 01-160-1670- Mary Van Dyke Park - 636 636 01-170-1020- City Administration - - - 01-170-1105- City Engineering - - - 01-170-1475- Environmental - - - 01-170-1480- Waste Management - - - 01-170-1520- Emergency Se - - - 01-170-1750- Landscape Maintenance - - - 01-170-1760- Street Maintenance - - - 01-190-1920- Street Lighting - - - 02- Gas Tax Fund 02 - - - 05- Payroll Disbursement Fund - - - 06- Old American Act - - - 07- Capital Improvement - Road Maint Rehab Acct Fund - - - 13- AQMD Fund 13 - - - 15- Quimby In Lieu - - - 20- Public Safety - - - 25- Used Oil Recycling Block Grant - - - 27- Beverage Recycling Grant - - - 37- Measure M Local Return - - - 38- Capital Improvement - Prop "C" - - - 39- Capital Improvement - Community Development Block Grant - - - 40- Capital Improvement - HSIP Fund - - - 41- Prop A Park Bond Funds 41 - - - 44- Project "A" - - - 45- Measure R Local Return - - - 46- Sewer Assessment - - - 67- Capital Improvement Fund - - - 68- Misc Grants Reimbursement - - - 69- Misc Local Grants Fund - - - 84- Bond Debt Service Fund - - - 88- Bond Funds - Constr, Non-Taxable - - - 91- RDA Successor Agency Fund - - - 92- Redev.Oblig.Retirement FD - - - 94- HSG Successor Agency Fund - - - AO- All Others - - - Total $ 17,689 $ 22,528 $ 40,216 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
1 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
EQUIP- Equipment Use
Distribution Percentage 100.00%
Expense Type $
Straight Line Depreciation Amount
Equipment Use Allowance $ 60,256 S $ 60,256
Subtotal Operating Cost $ 60,256 $ 60,256
Disallowed Expenses
Subtotal Disallowed Costs $ - $ - DEPARTMENTAL EXPENDITURES $ 60,256 $ 60,256 Reallocation of Incoming Costs
First Allocation $ - $ 60,256
Unallocated Costs $ - $ - Subtotal of First Allocation $ - $ 60,256 Second Allocation $ - $ - Unallocated Costs $ - $ - Subtotal of Second Allocation $ - $ - TOTAL FUNCTIONAL COSTS $ 60,256 $ 60,256 Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Total Equipment
Depreciation
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
2 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
EQUIP- Equipment Use First Second
Allocation Allocation Total
Departmental Expenditures $ 60,256 $ 60,256
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council - - 01-100-1020- City Administration - - 01-100-1030- City Attorney - - 01-100-1050- Human Resources - - 01-100-1060- Risk Management - - 01-120-1210- City Clerk - - 01-130-1310- Accounting - - 01-130-1330- Management Information Systems - - 01-170-1710- City Hall - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities - - 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ - $ - $ - Total Costs to be Allocated $ 60,256 $ - $ 60,256

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
2 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ - 0.000% - - - - 01-100-1020- City Administration $ - 0.000% - - - - 01-100-1030- City Attorney $ - 0.000% - - - - 01-100-1050- Human Resources $ - 0.000% - - - - 01-100-1060- Risk Management $ - 0.000% - - - - 01-120-1210- City Clerk $ - 0.000% - - - - 01-130-1310- Accounting $ 16,491 27.368% 16,491 16,491 - 16,491 01-130-1330- Management Information Systems $ - 0.000% - - - - 01-170-1710- City Hall $ 28,235 46.859% 28,235 28,235 - 28,235 01-170-1720- Maintenance Yard $ - 0.000% - - - - 01-170-1730- City-General Utilities $ - 0.000% - - - - 01-170-1740- Building Maintenance $ 1,381 2.292% 1,381 1,381 - 1,381 01-170-1770- Vehicle Maintenance $ - 0.000% - - - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ - 0.000% - - - - 01-105-1105- City Engineering $ - 0.000% - - - - 01-110-1100- Public Safety Center (Fund 01) $ - 0.000% - - - - 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ - 0.000% - - - - 01-120-1220- Elections $ - 0.000% - - - - 01-130-1320- Business Licenses $ - 0.000% - - - - 01-130-1350- Public Services $ - 0.000% - - - - 01-130-1460- Animal Control $ - 0.000% - - - - 01-140-1020- City Administration $ - 0.000% - - - - 01-140-1100- Public Safety $ - 0.000% - - - - 01-140-1410- Planning Commission $ - 0.000% - - - - 01-140-1430- Community Development $ - 0.000% - - - - 01-140-1440- Building & Safety $ - 0.000% - - - - 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ - 0.000% - - - - 01-150-1510- Community Services Commission $ - 0.000% - - - - 01-150-1515- Patriotic Co $ - 0.000% - - - - 01-150-1520- Emergency Community Resource Services $ - 0.000% - - - - 01-150-1530- Senior Services $ - 0.000% - - - - 01-150-1535- Extended Day-Care Services $ - 0.000% - - - - 01-150-1540- Recreation $ 5,378 8.926% 5,378 5,378 - 5,378 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ - 0.000% - - - - 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ - 0.000% - - - - 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ 2,990 4.962% 2,990 2,990 - 2,990 EQUIP- Equipment Use
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
2 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total EQUIP- Equipment Use
01-160-1620- Senior Center $ - 0.000% - - - - 01-160-1630- Mini-Center (Module) $ - 0.000% - - - - 01-160-1640- Swimming Pool $ - 0.000% - - - - 01-160-1650- New Temple Park $ 5,246 8.706% 5,246 5,246 - 5,246 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ 535 0.887% 535 535 - 535 01-170-1020- City Administration $ - 0.000% - - - - 01-170-1105- City Engineering $ - 0.000% - - - - 01-170-1475- Environmental $ - 0.000% - - - - 01-170-1480- Waste Management $ - 0.000% - - - - 01-170-1520- Emergency Se $ - 0.000% - - - - 01-170-1750- Landscape Maintenance $ - 0.000% - - - - 01-170-1760- Street Maintenance $ - 0.000% - - - - 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ - 0.000% - - - - 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ - 0.000% - - - - 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ - 0.000% - - - - 25- Used Oil Recycling Block Grant $ - 0.000% - - - - 27- Beverage Recycling Grant $ - 0.000% - - - - 37- Measure M Local Return $ - 0.000% - - - - 38- Capital Improvement - Prop "C" $ - 0.000% - - - - 39- Capital Improvement - Community Development Block Grant $ - 0.000% - - - - 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ - 0.000% - - - - 45- Measure R Local Return $ - 0.000% - - - - 46- Sewer Assessment $ - 0.000% - - - - 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ - 0.000% - - - - 69- Misc Local Grants Fund $ - 0.000% - - - - 84- Bond Debt Service Fund $ - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable $ - 0.000% - - - - 91- RDA Successor Agency Fund $ - 0.000% - - - - 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 60,255.86 100.000% $ 60,256 $ - $ 60,256 $ - $ 60,256 Allocation Basis: FY 19 Annual Equipment Depreciation Expense per Department Source of Allocation: FY2019 Fixed Assets Schedule_052620mh.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
2 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
EQUIP- Equipment Use

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council - - 01-100-1020- City Administration - - 01-100-1030- City Attorney - - 01-100-1050- Human Resources - - 01-100-1060- Risk Management - - 01-120-1210- City Clerk - - 01-130-1310- Accounting 16,491 16,491 01-130-1330- Management Information Systems - - 01-170-1710- City Hall 28,235 28,235 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities - - 01-170-1740- Building Maintenance 1,381 1,381 01-170-1770- Vehicle Maintenance - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion - - 01-105-1105- City Engineering - - 01-110-1100- Public Safety Center (Fund 01) - - 01-110-1110- Public Safety & Law Enforcement (Fund 01) - - 01-110-1170- School Safety - - 01-120-1220- Elections - - 01-130-1320- Business Licenses - - 01-130-1350- Public Services - - 01-130-1460- Animal Control - - 01-140-1020- City Administration - - 01-140-1100- Public Safety - - 01-140-1410- Planning Commission - - 01-140-1430- Community Development - - 01-140-1440- Building & Safety - - 01-140-1475- General Engineering - - 01-140-7020- Code Enforcement - - 01-150-1510- Community Services Commission - - 01-150-1515- Patriotic Co - - 01-150-1520- Emergency Community Resource Services - - 01-150-1530- Senior Services - - 01-150-1535- Extended Day-Care Services - - 01-150-1540- Recreation 5,378 5,378 01-151-1541- Youth Sports - - 01-151-1542- Boxing - - 01-151-1543- Special Events - - 01-151-1544- Fourth of July - - 01-151-1545- Concerts In the Park - - 01-151-1546- Christmas Wish - - 01-160-1610- Community Center 2,990 2,990

ALLOCATION SUMMARY
Total Equipment
Depreciation
Expense Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
2 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
EQUIP- Equipment Use

ALLOCATION SUMMARY
Total Equipment
Depreciation
Expense Total
01-160-1620- Senior Center - - 01-160-1630- Mini-Center (Module) - - 01-160-1640- Swimming Pool - - 01-160-1650- New Temple Park 5,246 5,246 01-160-1660- Shively Park - - 01-160-1670- Mary Van Dyke Park 535 535 01-170-1020- City Administration - - 01-170-1105- City Engineering - - 01-170-1475- Environmental - - 01-170-1480- Waste Management - - 01-170-1520- Emergency Se - - 01-170-1750- Landscape Maintenance - - 01-170-1760- Street Maintenance - - 01-190-1920- Street Lighting - - 02- Gas Tax Fund 02 - - 05- Payroll Disbursement Fund - - 06- Old American Act - - 07- Capital Improvement - Road Maint Rehab Acct Fund - - 13- AQMD Fund 13 - - 15- Quimby In Lieu - - 20- Public Safety - - 25- Used Oil Recycling Block Grant - - 27- Beverage Recycling Grant - - 37- Measure M Local Return - - 38- Capital Improvement - Prop "C" - - 39- Capital Improvement - Community Development Block Grant - - 40- Capital Improvement - HSIP Fund - - 41- Prop A Park Bond Funds 41 - - 44- Project "A" - - 45- Measure R Local Return - - 46- Sewer Assessment - - 67- Capital Improvement Fund - - 68- Misc Grants Reimbursement - - 69- Misc Local Grants Fund - - 84- Bond Debt Service Fund - - 88- Bond Funds - Constr, Non-Taxable - - 91- RDA Successor Agency Fund - - 92- Redev.Oblig.Retirement FD - - 94- HSG Successor Agency Fund - - AO- All Others - - Total $ 60,256 $ 60,256 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
2 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1010- City Council
Distribution Percentage 50.00% 50.00%
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 159,864 S $ 79,932 $ 79,932 5105 - VISION INSURANCE 271 S 135 135
5110 - DENTAL INSURANCE 2,694 S 1,347 1,347
5115 - LIFE INSURANCE 3,346 S 1,673 1,673
5120 - MEDICAL INSURANCE 24,353 S 12,176 12,176
5125 - FICA-EMPLOYER SHARE 9,487 S 4,744 4,744
5130 - DEFERRED COMP. 3,768 S 1,884 1,884
5140 - PERS RETIREMENT (EMPLOYER 11,375 S 5,687 5,687
5145 - TRAINING/UNEMP (EMPLOYER) 1,206 S 603 603
5180 - ALLOCATED BENEFITS 44 S 22 22
Subtotal Personnel Cost $ 216,408 $ 108,204 $ 108,204
Operating Services & Supplies
5406 - SPECIAL DEPT. SUPPLIES $ 2,516 S $ 1,258 $ 1,258 5715 - UTILITY-PHONE/CELL PHONE 8,407 S 4,203 4,203
5908 - TRAINING - S - - 5910 - CONFERENCES/SEMINARS 11,641 S 5,821 5,821 5912 - MEETING EXPENSE 3,935 S 1,967 1,967
5914 - MEMBERSHIPS 37,775 S 18,887 18,887
6015 - OFFICE EQUIPMENT 1,595 S 797 797
Subtotal Operating Cost $ 65,868 $ 32,934 $ 32,934
Disallowed Expenses
6015 - OFFICE EQUIPMENT $ (1,595) [1] $ (797) $ (797)
Subtotal Disallowed Costs $ (1,595) $ (797) $ (797)
DEPARTMENTAL EXPENDITURES $ 280,680 $ 140,340 $ 140,340 Reallocation of Incoming Costs
First Allocation $ 3,977 $ 142,329 $ 142,329
Unallocated Costs $ - $ - $ - Subtotal of First Allocation $ 3,977 $ 142,329 $ 142,329 Second Allocation $ 173,701 $ 86,850 $ 86,850
Unallocated Costs $ - $ - $ - Subtotal of Second Allocation $ 173,701 $ 86,850 $ 86,850 TOTAL FUNCTIONAL COSTS $ 458,358 $ 229,179 $ 229,179
[1] Capital Expenditures are excluded from allocations Notes

DEPARTMENTAL EXPENSE DETAIL
Spread
Method City Support A City Support B
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1010- City Council First Second
Allocation Allocation Total
Departmental Expenditures $ 280,680 $ 280,680
Incoming Costs
BLDG- Building Use $ 3,977 $ - $ 3,977
EQUIP- Equipment Use - - - 01-100-1010- City Council 7,962 7,962 01-100-1020- City Administration 10,503 10,503
01-100-1030- City Attorney 10,805 10,805
01-100-1050- Human Resources 11,433 11,433
01-100-1060- Risk Management 11,138 11,138
01-120-1210- City Clerk 5,738 5,738
01-130-1310- Accounting 27,363 27,363
01-130-1330- Management Information Systems 33,505 33,505 01-170-1710- City Hall 54,239 54,239
01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 1,014 1,014 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 3,977 $ 173,701 $ 177,678
Total Costs to be Allocated $ 284,658 $ 173,701 $ 458,358

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 280,680 1.717% 2,444 2,444 2,444 01-100-1020- City Administration $ 361,210 2.210% 3,146 3,146 1,953 5,099 01-100-1030- City Attorney $ 616,688 3.773% 5,371 5,371 3,335 8,705 01-100-1050- Human Resources $ 266,670 1.632% 2,322 2,322 1,442 3,764 01-100-1060- Risk Management $ 488,356 2.988% 4,253 4,253 2,641 6,894 01-120-1210- City Clerk $ 278,818 1.706% 2,428 2,428 1,508 3,936 01-130-1310- Accounting $ 687,656 4.208% 5,989 5,989 3,718 9,707 01-130-1330- Management Information Systems $ 359,919 2.202% 3,135 3,135 1,946 5,081 01-170-1710- City Hall $ 179,639 1.099% 1,564 1,564 971 2,536 01-170-1720- Maintenance Yard $ 40,737 0.249% 355 355 220 575 01-170-1730- City-General Utilities $ 47,850 0.293% 417 417 259 675 01-170-1740- Building Maintenance $ 449,960 2.753% 3,919 3,919 2,433 6,352 01-170-1770- Vehicle Maintenance $ 108,656 0.665% 946 946 588 1,534

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 190,148 1.163% 1,656 1,656 1,028 2,684 01-105-1105- City Engineering $ 1,696 0.010% 15 15 9 24 01-110-1100- Public Safety Center (Fund 01) $ 5,538 0.034% 48 48 30 78 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ 5,200,893 31.824% 45,294 45,294 28,122 73,416 01-110-1170- School Safety $ 62,722 0.384% 546 546 339 885 01-120-1220- Elections $ 5,100 0.031% 44 44 28 72
01-130-1320- Business Licenses $ 40,660 0.249% 354 354 220 574 01-130-1350- Public Services $ 16,250 0.099% 142 142 88 229 01-130-1460- Animal Control $ 114,807 0.702% 1,000 1,000 621 1,621 01-140-1020- City Administration $ 150,406 0.920% 1,310 1,310 813 2,123 01-140-1100- Public Safety $ 180,032 1.102% 1,568 1,568 973 2,541 01-140-1410- Planning Commission $ 7,261 0.044% 63 63 39 103 01-140-1430- Community Development $ 89,587 0.548% 780 780 484 1,265 01-140-1440- Building & Safety $ 551,115 3.372% 4,800 4,800 2,980 7,780 01-140-1475- General Engineering $ 74,014 0.453% 645 645 400 1,045 01-140-7020- Code Enforcement $ 90,197 0.552% 786 786 488 1,273 01-150-1510- Community Services Commission $ 5,260 0.032% 46 46 28 74 01-150-1515- Patriotic Co $ 2,200 0.013% 19 19 12 31
01-150-1520- Emergency Community Resource Services $ 1,151 0.007% 10 10 6 16 01-150-1530- Senior Services $ 147,645 0.903% 1,286 1,286 798 2,084 01-150-1535- Extended Day-Care Services $ 37,111 0.227% 323 323 201 524 01-150-1540- Recreation $ 830,909 5.084% 7,236 7,236 4,493 11,729 01-151-1541- Youth Sports $ 26,844 0.164% 234 234 145 379 01-151-1542- Boxing $ 76,527 0.468% 666 666 414 1,080
01-151-1543- Special Events $ 36,670 0.224% 319 319 198 518 01-151-1544- Fourth of July $ 40,271 0.246% 351 351 218 568 01-151-1545- Concerts In the Park $ 15,055 0.092% 131 131 81 213 01-151-1546- Christmas Wish $ 20,554 0.126% 179 179 111 290 01-160-1610- Community Center $ 71,978 0.440% 627 627 389 1,016 01-100-1010- City Council
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1010- City Council
01-160-1620- Senior Center $ 64,483 0.395% 562 562 349 910 01-160-1630- Mini-Center (Module) $ 27,560 0.169% 240 240 149 389 01-160-1640- Swimming Pool $ 66,808 0.409% 582 582 361 943 01-160-1650- New Temple Park $ 67,157 0.411% 585 585 363 948 01-160-1660- Shively Park $ 40,012 0.245% 348 348 216 565 01-160-1670- Mary Van Dyke Park $ 25,100 0.154% 219 219 136 354 01-170-1020- City Administration $ 375,518 2.298% 3,270 3,270 2,030 5,301 01-170-1105- City Engineering $ 290,113 1.775% 2,527 2,527 1,569 4,095 01-170-1475- Environmental $ 41,122 0.252% 358 358 222 580 01-170-1480- Waste Management $ 6,500 0.040% 57 57 35 92 01-170-1520- Emergency Se $ 216,587 1.325% 1,886 1,886 1,171 3,057 01-170-1750- Landscape Maintenance $ 599,817 3.670% 5,224 5,224 3,243 8,467 01-170-1760- Street Maintenance $ 721,130 4.413% 6,280 6,280 3,899 10,180 01-190-1920- Street Lighting $ (3,139) -0.019% (27) (27) (17) (44) 02- Gas Tax Fund 02 $ 3,312 0.020% 29 29 18 47
05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 2.303% 3,277 3,277 2,035 5,312 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ 62,635 0.383% 545 545 339 884 25- Used Oil Recycling Block Grant $ 7,263 0.044% 63 63 39 103 27- Beverage Recycling Grant $ 4,019 0.025% 35 35 22 57 37- Measure M Local Return $ 12,736 0.078% 111 111 69 180 38- Capital Improvement - Prop "C" $ 71,665 0.439% 624 624 388 1,012 39- Capital Improvement - Community Development Block Grant $ 82,757 0.506% 721 721 447 1,168 40- Capital Improvement - HSIP Fund $ 7,779 0.048% 68 68 42 110 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 2.014% 2,867 2,867 1,780 4,647 45- Measure R Local Return $ 11,189 0.068% 97 97 60 158 46- Sewer Assessment $ 52,207 0.319% 455 455 282 737
67- Capital Improvement Fund $ 1,720 0.011% 15 15 9 24
68- Misc Grants Reimbursement $ 133,767 0.819% 1,165 1,165 723 1,888 69- Misc Local Grants Fund $ 23,084 0.141% 201 201 125 326 84- Bond Debt Service Fund $ 251,343 1.538% 2,189 2,189 1,359 3,548 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.018% 26 26 16 42 91- RDA Successor Agency Fund $ 110,757 0.678% 965 965 599 1,563 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 16,342,885 100.000% $ 142,329 $ - $ 142,329 $ 86,850 $ 229,179 Allocation Basis: FY 20 Actual Expenditures per Department (excl. debt, transfers, capital) Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 216,408 3.876% 5,517 5,517 5,517 01-100-1020- City Administration $ 289,759 5.190% 7,387 7,387 4,689 12,077 01-100-1030- City Attorney $ - 0.000% - - - - 01-100-1050- Human Resources $ 206,238 3.694% 5,258 5,258 3,338 8,596 01-100-1060- Risk Management $ 2,119 0.038% 54 54 34 88 01-120-1210- City Clerk $ 233,629 4.185% 5,956 5,956 3,781 9,737 01-130-1310- Accounting $ 510,256 9.140% 13,009 13,009 8,258 21,267 01-130-1330- Management Information Systems $ - 0.000% - - - - 01-170-1710- City Hall $ - 0.000% - - - - 01-170-1720- Maintenance Yard $ - 0.000% - - - - 01-170-1730- City-General Utilities $ - 0.000% - - - - 01-170-1740- Building Maintenance $ 378,401 6.778% 9,647 9,647 6,124 15,771 01-170-1770- Vehicle Maintenance $ 74,236 1.330% 1,893 1,893 1,201 3,094

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 73,717 1.320% 1,879 1,879 1,193 3,072 01-105-1105- City Engineering $ 1,696 0.030% 43 43 27 71 01-110-1100- Public Safety Center (Fund 01) $ 4,467 0.080% 114 114 72 186 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 62,581 1.121% 1,595 1,595 1,013 2,608 01-120-1220- Elections $ 2,961 0.053% 75 75 48 123
01-130-1320- Business Licenses $ - 0.000% - - - - 01-130-1350- Public Services $ - 0.000% - - - - 01-130-1460- Animal Control $ - 0.000% - - - - 01-140-1020- City Administration $ 150,406 2.694% 3,834 3,834 2,434 6,269 01-140-1100- Public Safety $ 86,072 1.542% 2,194 2,194 1,393 3,587 01-140-1410- Planning Commission $ 7,200 0.129% 184 184 117 300 01-140-1430- Community Development $ 78,152 1.400% 1,992 1,992 1,265 3,257 01-140-1440- Building & Safety $ 289,839 5.192% 7,389 7,389 4,691 12,080 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 74,222 1.329% 1,892 1,892 1,201 3,093 01-150-1510- Community Services Commission $ 4,800 0.086% 122 122 78 200 01-150-1515- Patriotic Co $ 2,200 0.039% 56 56 36 92
01-150-1520- Emergency Community Resource Services $ 108 0.002% 3 3 2 5 01-150-1530- Senior Services $ 110,936 1.987% 2,828 2,828 1,795 4,624 01-150-1535- Extended Day-Care Services $ 36,892 0.661% 941 941 597 1,538 01-150-1540- Recreation $ 792,291 14.192% 20,199 20,199 12,823 33,021 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 60,983 1.092% 1,555 1,555 987 2,542 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ 10,012 0.179% 255 255 162 417 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ - 0.000% - - - - Prepared by NBS for the City of South El Monte Fiscal Year 2020-21
3 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1010- City Council
01-160-1620- Senior Center $ - 0.000% - - - - 01-160-1630- Mini-Center (Module) $ - 0.000% - - - - 01-160-1640- Swimming Pool $ - 0.000% - - - - 01-160-1650- New Temple Park $ 6,091 0.109% 155 155 99 254 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ - 0.000% - - - - 01-170-1020- City Administration $ 184,555 3.306% 4,705 4,705 2,987 7,692 01-170-1105- City Engineering $ - 0.000% - - - - 01-170-1475- Environmental $ - 0.000% - - - - 01-170-1480- Waste Management $ - 0.000% - - - - 01-170-1520- Emergency Se $ 213,284 3.820% 5,438 5,438 3,452 8,889 01-170-1750- Landscape Maintenance $ 498,121 8.922% 12,699 12,699 8,062 20,761 01-170-1760- Street Maintenance $ 299,678 5.368% 7,640 7,640 4,850 12,490 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.059% 84 84 54 138 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 71,088 1.273% 1,812 1,812 1,150 2,963 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ - 0.000% - - - - 25- Used Oil Recycling Block Grant $ - 0.000% - - - - 27- Beverage Recycling Grant $ - 0.000% - - - - 37- Measure M Local Return $ 507 0.009% 13 13 8 21 38- Capital Improvement - Prop "C" $ 20,729 0.371% 528 528 335 864 39- Capital Improvement - Community Development Block Grant $ 68,453 1.226% 1,745 1,745 1,108 2,853 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 285,188 5.108% 7,271 7,271 4,616 11,886 45- Measure R Local Return $ 7,889 0.141% 201 201 128 329 46- Sewer Assessment $ 49,582 0.888% 1,264 1,264 802 2,066 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 6,362 0.114% 162 162 103 265 69- Misc Local Grants Fund $ - 0.000% - - - - 84- Bond Debt Service Fund $ - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable $ - 0.000% - - - - 91- RDA Successor Agency Fund $ 107,379 1.923% 2,738 2,738 1,738 4,475 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 5,582,796 100.000% $ 142,329 $ - $ 142,329 $ 86,850 $ 229,179 Allocation Basis: FY 20 Actual Salaries, Wages & Benefits per Department Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1010- City Council

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 2,444 5,517 7,962 01-100-1020- City Administration 5,099 12,077 17,176
01-100-1030- City Attorney 8,705 - 8,705
01-100-1050- Human Resources 3,764 8,596 12,360
01-100-1060- Risk Management 6,894 88 6,982
01-120-1210- City Clerk 3,936 9,737 13,673
01-130-1310- Accounting 9,707 21,267 30,974
01-130-1330- Management Information Systems 5,081 - 5,081 01-170-1710- City Hall 2,536 - 2,536
01-170-1720- Maintenance Yard 575 - 575
01-170-1730- City-General Utilities 675 - 675
01-170-1740- Building Maintenance 6,352 15,771 22,123
01-170-1770- Vehicle Maintenance 1,534 3,094 4,628

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - - 01-100-1040- Community Promotion 2,684 3,072 5,757 01-105-1105- City Engineering 24 71 95
01-110-1100- Public Safety Center (Fund 01) 78 186 264
01-110-1110- Public Safety & Law Enforcement (Fund 01) 73,416 - 73,416 01-110-1170- School Safety 885 2,608 3,494
01-120-1220- Elections 72 123 195
01-130-1320- Business Licenses 574 - 574
01-130-1350- Public Services 229 - 229
01-130-1460- Animal Control 1,621 - 1,621
01-140-1020- City Administration 2,123 6,269 8,392
01-140-1100- Public Safety 2,541 3,587 6,129
01-140-1410- Planning Commission 103 300 403
01-140-1430- Community Development 1,265 3,257 4,522
01-140-1440- Building & Safety 7,780 12,080 19,860
01-140-1475- General Engineering 1,045 - 1,045
01-140-7020- Code Enforcement 1,273 3,093 4,367
01-150-1510- Community Services Commission 74 200 274
01-150-1515- Patriotic Co 31 92 123
01-150-1520- Emergency Community Resource Services 16 5 21 01-150-1530- Senior Services 2,084 4,624 6,708
01-150-1535- Extended Day-Care Services 524 1,538 2,061 01-150-1540- Recreation 11,729 33,021 44,750
01-151-1541- Youth Sports 379 - 379
01-151-1542- Boxing 1,080 2,542 3,622
01-151-1543- Special Events 518 - 518
01-151-1544- Fourth of July 568 417 986
01-151-1545- Concerts In the Park 213 - 213
01-151-1546- Christmas Wish 290 - 290
01-160-1610- Community Center 1,016 - 1,016

ALLOCATION SUMMARY
City Support A City Support B Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1010- City Council

ALLOCATION SUMMARY
City Support A City Support B Total
01-160-1620- Senior Center 910 - 910
01-160-1630- Mini-Center (Module) 389 - 389
01-160-1640- Swimming Pool 943 - 943
01-160-1650- New Temple Park 948 254 1,202
01-160-1660- Shively Park 565 - 565
01-160-1670- Mary Van Dyke Park 354 - 354
01-170-1020- City Administration 5,301 7,692 12,993
01-170-1105- City Engineering 4,095 - 4,095
01-170-1475- Environmental 580 - 580
01-170-1480- Waste Management 92 - 92
01-170-1520- Emergency Se 3,057 8,889 11,947
01-170-1750- Landscape Maintenance 8,467 20,761 29,228
01-170-1760- Street Maintenance 10,180 12,490 22,670
01-190-1920- Street Lighting (44) - (44)
02- Gas Tax Fund 02 47 138 185
05- Payroll Disbursement Fund - - - 06- Old American Act 5,312 2,963 8,275 07- Capital Improvement - Road Maint Rehab Acct Fund - - - 13- AQMD Fund 13 - - - 15- Quimby In Lieu - - - 20- Public Safety 884 - 884 25- Used Oil Recycling Block Grant 103 - 103
27- Beverage Recycling Grant 57 - 57
37- Measure M Local Return 180 21 201
38- Capital Improvement - Prop "C" 1,012 864 1,876
39- Capital Improvement - Community Development Block Grant 1,168 2,853 4,021 40- Capital Improvement - HSIP Fund 110 - 110
41- Prop A Park Bond Funds 41 - - - 44- Project "A" 4,647 11,886 16,533 45- Measure R Local Return 158 329 487
46- Sewer Assessment 737 2,066 2,803
67- Capital Improvement Fund 24 - 24
68- Misc Grants Reimbursement 1,888 265 2,153
69- Misc Local Grants Fund 326 - 326
84- Bond Debt Service Fund 3,548 - 3,548
88- Bond Funds - Constr, Non-Taxable 42 - 42
91- RDA Successor Agency Fund 1,563 4,475 6,039
92- Redev.Oblig.Retirement FD - - - 94- HSG Successor Agency Fund - - - AO- All Others - - - Total $ 229,179 $ 229,179 $ 458,358 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
3 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1020- City Administration
Distribution Percentage 50.00% 50.00%
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 176,966 S $ 88,483 $ 88,483 5020 - SALARIES-PART TIME 42,709 S 21,355 21,355
5030 - OVERTIME 291 S 146 146
5105 - VISION INSURANCE 295 S 147 147
5110 - DENTAL INSURANCE 1,851 S 925 925
5115 - LIFE INSURANCE 3,853 S 1,926 1,926
5120 - MEDICAL INSURANCE 20,236 S 10,118 10,118
5125 - FICA-EMPLOYER SHARE 17,506 S 8,753 8,753
5130 - DEFERRED COMP. 8,233 S 4,117 4,117
5140 - PERS RETIREMENT (EMPLOYER 16,509 S 8,255 8,255
5145 - TRAINING/UNEMP (EMPLOYER) 1,235 S 618 618
5180 - ALLOCATED BENEFITS 75 S 37 37
Subtotal Personnel Cost $ 289,759 $ 144,880 $ 144,880
Operating Services & Supplies
5215 - CONTR SVCS-PROFESSIONAL $ 60,607 S $ 30,303 $ 30,303 5405 - OFFICE SUPPLIES 164 S 82 82
5406 - SPECIAL DEPT. SUPPLIES 1,308 S 654 654
5715 - UTILITY-PHONE/CELL PHONE 2,345 S 1,172 1,172
5910 - CONFERENCES/SEMINARS 4,498 S 2,249 2,249
5912 - MEETING EXPENSE 1,863 S 932 932
5914 - MEMBERSHIPS 666 S 333 333
6015 - OFFICE EQUIPMENT 2,892 S 1,446 1,446
Subtotal Operating Cost $ 74,343 $ 37,171 $ 37,171
Disallowed Expenses
6015 - OFFICE EQUIPMENT $ (2,892) [1] $ (1,446) $ (1,446) Subtotal Disallowed Costs $ (2,892) $ (1,446) $ (1,446) DEPARTMENTAL EXPENDITURES $ 361,210 $ 180,605 $ 180,605 Reallocation of Incoming Costs
First Allocation $ 14,323 $ 187,767 $ 187,767
Unallocated Costs $ - $ - $ - Subtotal of First Allocation $ 14,323 $ 187,767 $ 187,767 Second Allocation $ 189,809 $ 94,905 $ 94,905
Unallocated Costs $ - $ - $ - Subtotal of Second Allocation $ 189,809 $ 94,905 $ 94,905 TOTAL FUNCTIONAL COSTS $ 565,343 $ 282,671 $ 282,671
[1] Capital expenditures excluded from allocations

DEPARTMENTAL EXPENSE DETAIL
Notes
Spread
Method Council Support City OperationsSupport
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1020- City Administration First Second
Allocation Allocation Total
Departmental Expenditures $ 361,210 $ 361,210
Incoming Costs
BLDG- Building Use $ 3,790 $ - $ 3,790
EQUIP- Equipment Use - - - 01-100-1010- City Council 10,533 6,643 17,176 01-100-1020- City Administration 13,896 13,896
01-100-1030- City Attorney 13,905 13,905
01-100-1050- Human Resources 15,308 15,308
01-100-1060- Risk Management 14,934 14,934
01-120-1210- City Clerk 7,384 7,384
01-130-1310- Accounting 35,433 35,433
01-130-1330- Management Information Systems 29,317 29,317 01-170-1710- City Hall 51,685 51,685
01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 1,305 1,305 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 14,323 $ 189,809 $ 204,132
Total Costs to be Allocated $ 375,533 $ 189,809 $ 565,343

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 280,680 1.717% 3,225 3,225 3,225 01-100-1020- City Administration $ 361,210 2.210% 4,150 4,150 4,150 01-100-1030- City Attorney $ 616,688 3.773% 7,085 7,085 3,728 10,813 01-100-1050- Human Resources $ 266,670 1.632% 3,064 3,064 1,612 4,676 01-100-1060- Risk Management $ 488,356 2.988% 5,611 5,611 2,952 8,563 01-120-1210- City Clerk $ 278,818 1.706% 3,203 3,203 1,685 4,889 01-130-1310- Accounting $ 687,656 4.208% 7,901 7,901 4,157 12,057 01-130-1330- Management Information Systems $ 359,919 2.202% 4,135 4,135 2,176 6,311 01-170-1710- City Hall $ 179,639 1.099% 2,064 2,064 1,086 3,150 01-170-1720- Maintenance Yard $ 40,737 0.249% 468 468 246 714 01-170-1730- City-General Utilities $ 47,850 0.293% 550 550 289 839 01-170-1740- Building Maintenance $ 449,960 2.753% 5,170 5,170 2,720 7,889 01-170-1770- Vehicle Maintenance $ 108,656 0.665% 1,248 1,248 657 1,905

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 190,148 1.163% 2,185 2,185 1,149 3,334 01-105-1105- City Engineering $ 1,696 0.010% 19 19 10 30 01-110-1100- Public Safety Center (Fund 01) $ 5,538 0.034% 64 64 33 97 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ 5,200,893 31.824% 59,754 59,754 31,437 91,191 01-110-1170- School Safety $ 62,722 0.384% 721 721 379 1,100 01-120-1220- Elections $ 5,100 0.031% 59 59 31 89
01-130-1320- Business Licenses $ 40,660 0.249% 467 467 246 713 01-130-1350- Public Services $ 16,250 0.099% 187 187 98 285 01-130-1460- Animal Control $ 114,807 0.702% 1,319 1,319 694 2,013 01-140-1020- City Administration $ 150,406 0.920% 1,728 1,728 909 2,637 01-140-1100- Public Safety $ 180,032 1.102% 2,068 2,068 1,088 3,157 01-140-1410- Planning Commission $ 7,261 0.044% 83 83 44 127 01-140-1430- Community Development $ 89,587 0.548% 1,029 1,029 542 1,571 01-140-1440- Building & Safety $ 551,115 3.372% 6,332 6,332 3,331 9,663 01-140-1475- General Engineering $ 74,014 0.453% 850 850 447 1,298 01-140-7020- Code Enforcement $ 90,197 0.552% 1,036 1,036 545 1,581 01-150-1510- Community Services Commission $ 5,260 0.032% 60 60 32 92 01-150-1515- Patriotic Co $ 2,200 0.013% 25 25 13 39
01-150-1520- Emergency Community Resource Services $ 1,151 0.007% 13 13 7 20 01-150-1530- Senior Services $ 147,645 0.903% 1,696 1,696 892 2,589 01-150-1535- Extended Day-Care Services $ 37,111 0.227% 426 426 224 651 01-150-1540- Recreation $ 830,909 5.084% 9,546 9,546 5,022 14,569 01-151-1541- Youth Sports $ 26,844 0.164% 308 308 162 471 01-151-1542- Boxing $ 76,527 0.468% 879 879 463 1,342
01-151-1543- Special Events $ 36,670 0.224% 421 421 222 643 01-151-1544- Fourth of July $ 40,271 0.246% 463 463 243 706 01-151-1545- Concerts In the Park $ 15,055 0.092% 173 173 91 264 01-151-1546- Christmas Wish $ 20,554 0.126% 236 236 124 360 01-160-1610- Community Center $ 71,978 0.440% 827 827 435 1,262 01-100-1020- City Administration
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1020- City Administration
01-160-1620- Senior Center $ 64,483 0.395% 741 741 390 1,131 01-160-1630- Mini-Center (Module) $ 27,560 0.169% 317 317 167 483 01-160-1640- Swimming Pool $ 66,808 0.409% 768 768 404 1,171 01-160-1650- New Temple Park $ 67,157 0.411% 772 772 406 1,178 01-160-1660- Shively Park $ 40,012 0.245% 460 460 242 702 01-160-1670- Mary Van Dyke Park $ 25,100 0.154% 288 288 152 440 01-170-1020- City Administration $ 375,518 2.298% 4,314 4,314 2,270 6,584 01-170-1105- City Engineering $ 290,113 1.775% 3,333 3,333 1,754 5,087 01-170-1475- Environmental $ 41,122 0.252% 472 472 249 721 01-170-1480- Waste Management $ 6,500 0.040% 75 75 39 114 01-170-1520- Emergency Se $ 216,587 1.325% 2,488 2,488 1,309 3,798 01-170-1750- Landscape Maintenance $ 599,817 3.670% 6,891 6,891 3,626 10,517 01-170-1760- Street Maintenance $ 721,130 4.413% 8,285 8,285 4,359 12,644 01-190-1920- Street Lighting $ (3,139) -0.019% (36) (36) (19) (55) 02- Gas Tax Fund 02 $ 3,312 0.020% 38 38 20 58
05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 2.303% 4,323 4,323 2,275 6,598 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ 62,635 0.383% 720 720 379 1,098 25- Used Oil Recycling Block Grant $ 7,263 0.044% 83 83 44 127 27- Beverage Recycling Grant $ 4,019 0.025% 46 46 24 70 37- Measure M Local Return $ 12,736 0.078% 146 146 77 223 38- Capital Improvement - Prop "C" $ 71,665 0.439% 823 823 433 1,257 39- Capital Improvement - Community Development Block Grant $ 82,757 0.506% 951 951 500 1,451 40- Capital Improvement - HSIP Fund $ 7,779 0.048% 89 89 47 136 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 2.014% 3,782 3,782 1,990 5,772 45- Measure R Local Return $ 11,189 0.068% 129 129 68 196 46- Sewer Assessment $ 52,207 0.319% 600 600 316 915
67- Capital Improvement Fund $ 1,720 0.011% 20 20 10 30 68- Misc Grants Reimbursement $ 133,767 0.819% 1,537 1,537 809 2,345 69- Misc Local Grants Fund $ 23,084 0.141% 265 265 140 405 84- Bond Debt Service Fund $ 251,343 1.538% 2,888 2,888 1,519 4,407 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.018% 34 34 18 52 91- RDA Successor Agency Fund $ 110,757 0.678% 1,273 1,273 669 1,942 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total 16,342,885 100.000% $ 187,767 $ - $ 187,767 $ 94,905 $ 282,671 Allocation Basis: FY 20 Actual Expenditures per Department (excl. debt, transfers, capital) Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 216,408 3.876% 7,278 7,278 7,278 01-100-1020- City Administration $ 289,759 5.190% 9,746 9,746 9,746 01-100-1030- City Attorney $ - 0.000% - - - - 01-100-1050- Human Resources $ 206,238 3.694% 6,936 6,936 3,856 10,792 01-100-1060- Risk Management $ 2,119 0.038% 71 71 40 111 01-120-1210- City Clerk $ 233,629 4.185% 7,858 7,858 4,368 12,225 01-130-1310- Accounting $ 510,256 9.140% 17,161 17,161 9,539 26,700 01-130-1330- Management Information Systems $ - 0.000% - - - - 01-170-1710- City Hall $ - 0.000% - - - - 01-170-1720- Maintenance Yard $ - 0.000% - - - - 01-170-1730- City-General Utilities $ - 0.000% - - - - 01-170-1740- Building Maintenance $ 378,401 6.778% 12,727 12,727 7,074 19,801 01-170-1770- Vehicle Maintenance $ 74,236 1.330% 2,497 2,497 1,388 3,885

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 73,717 1.320% 2,479 2,479 1,378 3,857 01-105-1105- City Engineering $ 1,696 0.030% 57 57 32 89 01-110-1100- Public Safety Center (Fund 01) $ 4,467 0.080% 150 150 84 234 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 62,581 1.121% 2,105 2,105 1,170 3,275 01-120-1220- Elections $ 2,961 0.053% 100 100 55 155
01-130-1320- Business Licenses $ - 0.000% - - - - 01-130-1350- Public Services $ - 0.000% - - - - 01-130-1460- Animal Control $ - 0.000% - - - - 01-140-1020- City Administration $ 150,406 2.694% 5,059 5,059 2,812 7,870 01-140-1100- Public Safety $ 86,072 1.542% 2,895 2,895 1,609 4,504 01-140-1410- Planning Commission $ 7,200 0.129% 242 242 135 377 01-140-1430- Community Development $ 78,152 1.400% 2,628 2,628 1,461 4,089 01-140-1440- Building & Safety $ 289,839 5.192% 9,748 9,748 5,418 15,167 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 74,222 1.329% 2,496 2,496 1,388 3,884 01-150-1510- Community Services Commission $ 4,800 0.086% 161 161 90 251 01-150-1515- Patriotic Co $ 2,200 0.039% 74 74 41 115
01-150-1520- Emergency Community Resource Services $ 108 0.002% 4 4 2 6 01-150-1530- Senior Services $ 110,936 1.987% 3,731 3,731 2,074 5,805 01-150-1535- Extended Day-Care Services $ 36,892 0.661% 1,241 1,241 690 1,930 01-150-1540- Recreation $ 792,291 14.192% 26,647 26,647 14,811 41,459 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 60,983 1.092% 2,051 2,051 1,140 3,191 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ 10,012 0.179% 337 337 187 524 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ - 0.000% - - - - Prepared by NBS for the City of South El Monte Fiscal Year 2020-21
4 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1020- City Administration
01-160-1620- Senior Center $ - 0.000% - - - - 01-160-1630- Mini-Center (Module) $ - 0.000% - - - - 01-160-1640- Swimming Pool $ - 0.000% - - - - 01-160-1650- New Temple Park $ 6,091 0.109% 205 205 114 319 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ - 0.000% - - - - 01-170-1020- City Administration $ 184,555 3.306% 6,207 6,207 3,450 9,657 01-170-1105- City Engineering $ - 0.000% - - - - 01-170-1475- Environmental $ - 0.000% - - - - 01-170-1480- Waste Management $ - 0.000% - - - - 01-170-1520- Emergency Se $ 213,284 3.820% 7,173 7,173 3,987 11,161 01-170-1750- Landscape Maintenance $ 498,121 8.922% 16,753 16,753 9,312 26,065 01-170-1760- Street Maintenance $ 299,678 5.368% 10,079 10,079 5,602 15,681 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.059% 111 111 62 173 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 71,088 1.273% 2,391 2,391 1,329 3,720 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ - 0.000% - - - - 25- Used Oil Recycling Block Grant $ - 0.000% - - - - 27- Beverage Recycling Grant $ - 0.000% - - - - 37- Measure M Local Return $ 507 0.009% 17 17 9 27 38- Capital Improvement - Prop "C" $ 20,729 0.371% 697 697 388 1,085 39- Capital Improvement - Community Development Block Grant $ 68,453 1.226% 2,302 2,302 1,280 3,582 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 285,188 5.108% 9,592 9,592 5,331 14,923 45- Measure R Local Return $ 7,889 0.141% 265 265 147 413 46- Sewer Assessment $ 49,582 0.888% 1,668 1,668 927 2,594 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 6,362 0.114% 214 214 119 333 69- Misc Local Grants Fund $ - 0.000% - - - - 84- Bond Debt Service Fund $ - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable $ - 0.000% - - - - 91- RDA Successor Agency Fund $ 107,379 1.923% 3,611 3,611 2,007 5,619 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total 5,582,796 100.000% $ 187,767 $ - $ 187,767 $ 94,905 $ 282,671 Allocation Basis: FY 20 Actual Salaries, Wages & Benefits per Department Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1020- City Administration

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ -
EQUIP- Equipment Use - - - - 01-100-1010- City Council 3,225 7,278 - 10,503 01-100-1020- City Administration 4,150 9,746 - 13,896
01-100-1030- City Attorney 10,813 - - 10,813
01-100-1050- Human Resources 4,676 10,792 - 15,468
01-100-1060- Risk Management 8,563 111 - 8,674
01-120-1210- City Clerk 4,889 12,225 - 17,114
01-130-1310- Accounting 12,057 26,700 - 38,758
01-130-1330- Management Information Systems 6,311 - - 6,311 01-170-1710- City Hall 3,150 - - 3,150
01-170-1720- Maintenance Yard 714 - - 714
01-170-1730- City-General Utilities 839 - - 839
01-170-1740- Building Maintenance 7,889 19,801 - 27,690 01-170-1770- Vehicle Maintenance 1,905 3,885 - 5,790

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - - - 01-100-1040- Community Promotion 3,334 3,857 - 7,191 01-105-1105- City Engineering 30 89 - 118
01-110-1100- Public Safety Center (Fund 01) 97 234 - 331 01-110-1110- Public Safety & Law Enforcement (Fund 01) 91,191 - - 91,191 01-110-1170- School Safety 1,100 3,275 - 4,374
01-120-1220- Elections 89 155 - 244
01-130-1320- Business Licenses 713 - - 713
01-130-1350- Public Services 285 - - 285
01-130-1460- Animal Control 2,013 - - 2,013
01-140-1020- City Administration 2,637 7,870 - 10,508
01-140-1100- Public Safety 3,157 4,504 - 7,661
01-140-1410- Planning Commission 127 377 - 504
01-140-1430- Community Development 1,571 4,089 - 5,660
01-140-1440- Building & Safety 9,663 15,167 - 24,830
01-140-1475- General Engineering 1,298 - - 1,298
01-140-7020- Code Enforcement 1,581 3,884 - 5,465
01-150-1510- Community Services Commission 92 251 - 343 01-150-1515- Patriotic Co 39 115 - 154
01-150-1520- Emergency Community Resource Services 20 6 - 26 01-150-1530- Senior Services 2,589 5,805 - 8,394
01-150-1535- Extended Day-Care Services 651 1,930 - 2,581 01-150-1540- Recreation 14,569 41,459 - 56,028
01-151-1541- Youth Sports 471 - - 471
01-151-1542- Boxing 1,342 3,191 - 4,533
01-151-1543- Special Events 643 - - 643
01-151-1544- Fourth of July 706 524 - 1,230
01-151-1545- Concerts In the Park 264 - - 264
01-151-1546- Christmas Wish 360 - - 360
01-160-1610- Community Center 1,262 - - 1,262

ALLOCATION SUMMARY
Council Support
City
Operations
Support 0 Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1020- City Administration

ALLOCATION SUMMARY
Council Support
City
Operations
Support 0 Total
01-160-1620- Senior Center 1,131 - - 1,131
01-160-1630- Mini-Center (Module) 483 - - 483
01-160-1640- Swimming Pool 1,171 - - 1,171
01-160-1650- New Temple Park 1,178 319 - 1,496
01-160-1660- Shively Park 702 - - 702
01-160-1670- Mary Van Dyke Park 440 - - 440
01-170-1020- City Administration 6,584 9,657 - 16,242
01-170-1105- City Engineering 5,087 - - 5,087
01-170-1475- Environmental 721 - - 721
01-170-1480- Waste Management 114 - - 114
01-170-1520- Emergency Se 3,798 11,161 - 14,958
01-170-1750- Landscape Maintenance 10,517 26,065 - 36,582 01-170-1760- Street Maintenance 12,644 15,681 - 28,325
01-190-1920- Street Lighting (55) - - (55)
02- Gas Tax Fund 02 58 173 - 231
05- Payroll Disbursement Fund - - - - 06- Old American Act 6,598 3,720 - 10,318 07- Capital Improvement - Road Maint Rehab Acct Fund - - - - 13- AQMD Fund 13 - - - - 15- Quimby In Lieu - - - - 20- Public Safety 1,098 - - 1,098 25- Used Oil Recycling Block Grant 127 - - 127
27- Beverage Recycling Grant 70 - - 70
37- Measure M Local Return 223 27 - 250
38- Capital Improvement - Prop "C" 1,257 1,085 - 2,341
39- Capital Improvement - Community Development Block Grant 1,451 3,582 - 5,033 40- Capital Improvement - HSIP Fund 136 - - 136
41- Prop A Park Bond Funds 41 - - - - 44- Project "A" 5,772 14,923 - 20,695 45- Measure R Local Return 196 413 - 609
46- Sewer Assessment 915 2,594 - 3,510
67- Capital Improvement Fund 30 - - 30
68- Misc Grants Reimbursement 2,345 333 - 2,678
69- Misc Local Grants Fund 405 - - 405
84- Bond Debt Service Fund 4,407 - - 4,407
88- Bond Funds - Constr, Non-Taxable 52 - - 52
91- RDA Successor Agency Fund 1,942 5,619 - 7,561
92- Redev.Oblig.Retirement FD - - - - 94- HSG Successor Agency Fund - - - - AO- All Others - - - - Total $ 282,671 $ 282,671 $ - $ 565,343 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
4 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1030- City Attorney
Distribution Percentage 100.00%
Expense Type $
Operating Services & Supplies
5215 - CONTR SVCS-PROFESSIONAL $ 616,688 S $ 616,688
Subtotal Operating Cost $ 616,688 $ 616,688
Disallowed Expenses
Subtotal Disallowed Costs $ - $ - DEPARTMENTAL EXPENDITURES $ 616,688 $ 616,688 Reallocation of Incoming Costs
First Allocation $ 12,456 $ 629,144
Unallocated Costs $ - $ - Subtotal of First Allocation $ 12,456 $ 629,144 Second Allocation $ 56,244 $ 56,244
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 56,244 $ 56,244 TOTAL FUNCTIONAL COSTS $ 685,388 $ 685,388

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
General Citywide
Legal Support
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
5 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1030- City Attorney First Second
Allocation Allocation Total
Departmental Expenditures $ 616,688 $ 616,688
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 5,371 3,335 8,705 01-100-1020- City Administration 7,085 3,728 10,813
01-100-1030- City Attorney 23,740 23,740
01-100-1050- Human Resources - - 01-100-1060- Risk Management 9,268 9,268 01-120-1210- City Clerk 12,607 12,607
01-130-1310- Accounting 1,339 1,339
01-130-1330- Management Information Systems - - 01-170-1710- City Hall - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 2,228 2,228 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 12,456 $ 56,244 $ 68,700
Total Costs to be Allocated $ 629,144 $ 56,244 $ 685,388

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
5 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 280,680 1.717% 10,805 10,805 10,805 01-100-1020- City Administration $ 361,210 2.210% 13,905 13,905 13,905 01-100-1030- City Attorney $ 616,688 3.773% 23,740 23,740 23,740 01-100-1050- Human Resources $ 266,670 1.632% 10,266 10,266 994 11,260 01-100-1060- Risk Management $ 488,356 2.988% 18,800 18,800 1,821 20,621 01-120-1210- City Clerk $ 278,818 1.706% 10,734 10,734 1,040 11,773 01-130-1310- Accounting $ 687,656 4.208% 26,472 26,472 2,564 29,036 01-130-1330- Management Information Systems $ 359,919 2.202% 13,856 13,856 1,342 15,198 01-170-1710- City Hall $ 179,639 1.099% 6,915 6,915 670 7,585 01-170-1720- Maintenance Yard $ 40,737 0.249% 1,568 1,568 152 1,720 01-170-1730- City-General Utilities $ 47,850 0.293% 1,842 1,842 178 2,020 01-170-1740- Building Maintenance $ 449,960 2.753% 17,322 17,322 1,678 19,000 01-170-1770- Vehicle Maintenance $ 108,656 0.665% 4,183 4,183 405 4,588

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 190,148 1.163% 7,320 7,320 709 8,029 01-105-1105- City Engineering $ 1,696 0.010% 65 65 6 72 01-110-1100- Public Safety Center (Fund 01) $ 5,538 0.034% 213 213 21 234 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ 5,200,893 31.824% 200,216 200,216 19,392 219,608 01-110-1170- School Safety $ 62,722 0.384% 2,415 2,415 234 2,648 01-120-1220- Elections $ 5,100 0.031% 196 196 19 215
01-130-1320- Business Licenses $ 40,660 0.249% 1,565 1,565 152 1,717 01-130-1350- Public Services $ 16,250 0.099% 626 626 61 686 01-130-1460- Animal Control $ 114,807 0.702% 4,420 4,420 428 4,848 01-140-1020- City Administration $ 150,406 0.920% 5,790 5,790 561 6,351 01-140-1100- Public Safety $ 180,032 1.102% 6,931 6,931 671 7,602 01-140-1410- Planning Commission $ 7,261 0.044% 280 280 27 307 01-140-1430- Community Development $ 89,587 0.548% 3,449 3,449 334 3,783 01-140-1440- Building & Safety $ 551,115 3.372% 21,216 21,216 2,055 23,271 01-140-1475- General Engineering $ 74,014 0.453% 2,849 2,849 276 3,125 01-140-7020- Code Enforcement $ 90,197 0.552% 3,472 3,472 336 3,809 01-150-1510- Community Services Commission $ 5,260 0.032% 202 202 20 222 01-150-1515- Patriotic Co $ 2,200 0.013% 85 85 8 93
01-150-1520- Emergency Community Resource Services $ 1,151 0.007% 44 44 4 49 01-150-1530- Senior Services $ 147,645 0.903% 5,684 5,684 551 6,234 01-150-1535- Extended Day-Care Services $ 37,111 0.227% 1,429 1,429 138 1,567 01-150-1540- Recreation $ 830,909 5.084% 31,987 31,987 3,098 35,085 01-151-1541- Youth Sports $ 26,844 0.164% 1,033 1,033 100 1,133 01-151-1542- Boxing $ 76,527 0.468% 2,946 2,946 285 3,231 01-151-1543- Special Events $ 36,670 0.224% 1,412 1,412 137 1,548 01-151-1544- Fourth of July $ 40,271 0.246% 1,550 1,550 150 1,700 01-151-1545- Concerts In the Park $ 15,055 0.092% 580 580 56 636 01-151-1546- Christmas Wish $ 20,554 0.126% 791 791 77 868 01-160-1610- Community Center $ 71,978 0.440% 2,771 2,771 268 3,039 01-100-1030- City Attorney
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
5 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1030- City Attorney
01-160-1620- Senior Center $ 64,483 0.395% 2,482 2,482 240 2,723 01-160-1630- Mini-Center (Module) $ 27,560 0.169% 1,061 1,061 103 1,164 01-160-1640- Swimming Pool $ 66,808 0.409% 2,572 2,572 249 2,821 01-160-1650- New Temple Park $ 67,157 0.411% 2,585 2,585 250 2,836 01-160-1660- Shively Park $ 40,012 0.245% 1,540 1,540 149 1,690 01-160-1670- Mary Van Dyke Park $ 25,100 0.154% 966 966 94 1,060 01-170-1020- City Administration $ 375,518 2.298% 14,456 14,456 1,400 15,856 01-170-1105- City Engineering $ 290,113 1.775% 11,168 11,168 1,082 12,250 01-170-1475- Environmental $ 41,122 0.252% 1,583 1,583 153 1,736 01-170-1480- Waste Management $ 6,500 0.040% 250 250 24 274 01-170-1520- Emergency Se $ 216,587 1.325% 8,338 8,338 808 9,145 01-170-1750- Landscape Maintenance $ 599,817 3.670% 23,091 23,091 2,236 25,327 01-170-1760- Street Maintenance $ 721,130 4.413% 27,761 27,761 2,689 30,450 01-190-1920- Street Lighting $ (3,139) -0.019% (121) (121) (12) (133) 02- Gas Tax Fund 02 $ 3,312 0.020% 128 128 12 140
05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 2.303% 14,486 14,486 1,403 15,890 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ 62,635 0.383% 2,411 2,411 234 2,645 25- Used Oil Recycling Block Grant $ 7,263 0.044% 280 280 27 307 27- Beverage Recycling Grant $ 4,019 0.025% 155 155 15 170 37- Measure M Local Return $ 12,736 0.078% 490 490 47 538 38- Capital Improvement - Prop "C" $ 71,665 0.439% 2,759 2,759 267 3,026 39- Capital Improvement - Community Development Block Grant $ 82,757 0.506% 3,186 3,186 309 3,494 40- Capital Improvement - HSIP Fund $ 7,779 0.048% 299 299 29 328 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 2.014% 12,672 12,672 1,227 13,900 45- Measure R Local Return $ 11,189 0.068% 431 431 42 472 46- Sewer Assessment $ 52,207 0.319% 2,010 2,010 195 2,204 67- Capital Improvement Fund $ 1,720 0.011% 66 66 6 73
68- Misc Grants Reimbursement $ 133,767 0.819% 5,150 5,150 499 5,648 69- Misc Local Grants Fund $ 23,084 0.141% 889 889 86 975 84- Bond Debt Service Fund $ 251,343 1.538% 9,676 9,676 937 10,613 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.018% 114 114 11 125 91- RDA Successor Agency Fund $ 110,757 0.678% 4,264 4,264 413 4,677 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total 16,342,885 100.000% $ 629,144 $ - $ 629,144 $ 56,244 $ 685,388 Allocation Basis: FY 20 Actual Expenditures per Department (excl. debt, transfers, capital) Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
5 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1030- City Attorney

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council 10,805 10,805 01-100-1020- City Administration 13,905 13,905
01-100-1030- City Attorney 23,740 23,740
01-100-1050- Human Resources 11,260 11,260
01-100-1060- Risk Management 20,621 20,621
01-120-1210- City Clerk 11,773 11,773
01-130-1310- Accounting 29,036 29,036
01-130-1330- Management Information Systems 15,198 15,198 01-170-1710- City Hall 7,585 7,585
01-170-1720- Maintenance Yard 1,720 1,720
01-170-1730- City-General Utilities 2,020 2,020
01-170-1740- Building Maintenance 19,000 19,000
01-170-1770- Vehicle Maintenance 4,588 4,588

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion 8,029 8,029 01-105-1105- City Engineering 72 72
01-110-1100- Public Safety Center (Fund 01) 234 234
01-110-1110- Public Safety & Law Enforcement (Fund 01) 219,608 219,608 01-110-1170- School Safety 2,648 2,648
01-120-1220- Elections 215 215
01-130-1320- Business Licenses 1,717 1,717
01-130-1350- Public Services 686 686
01-130-1460- Animal Control 4,848 4,848
01-140-1020- City Administration 6,351 6,351
01-140-1100- Public Safety 7,602 7,602
01-140-1410- Planning Commission 307 307
01-140-1430- Community Development 3,783 3,783
01-140-1440- Building & Safety 23,271 23,271
01-140-1475- General Engineering 3,125 3,125
01-140-7020- Code Enforcement 3,809 3,809
01-150-1510- Community Services Commission 222 222
01-150-1515- Patriotic Co 93 93
01-150-1520- Emergency Community Resource Services 49 49 01-150-1530- Senior Services 6,234 6,234
01-150-1535- Extended Day-Care Services 1,567 1,567
01-150-1540- Recreation 35,085 35,085
01-151-1541- Youth Sports 1,133 1,133
01-151-1542- Boxing 3,231 3,231
01-151-1543- Special Events 1,548 1,548
01-151-1544- Fourth of July 1,700 1,700
01-151-1545- Concerts In the Park 636 636
01-151-1546- Christmas Wish 868 868

ALLOCATION SUMMARY
General Citywide
Legal Support Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
5 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1030- City Attorney

ALLOCATION SUMMARY
General Citywide
Legal Support Total
01-160-1610- Community Center 3,039 3,039
01-160-1620- Senior Center 2,723 2,723
01-160-1630- Mini-Center (Module) 1,164 1,164
01-160-1640- Swimming Pool 2,821 2,821
01-160-1650- New Temple Park 2,836 2,836
01-160-1660- Shively Park 1,690 1,690
01-160-1670- Mary Van Dyke Park 1,060 1,060
01-170-1020- City Administration 15,856 15,856
01-170-1105- City Engineering 12,250 12,250
01-170-1475- Environmental 1,736 1,736
01-170-1480- Waste Management 274 274
01-170-1520- Emergency Se 9,145 9,145
01-170-1750- Landscape Maintenance 25,327 25,327
01-170-1760- Street Maintenance 30,450 30,450
01-190-1920- Street Lighting (133) (133)
02- Gas Tax Fund 02 140 140
05- Payroll Disbursement Fund - - 06- Old American Act 15,890 15,890 07- Capital Improvement - Road Maint Rehab Acct Fund - - 13- AQMD Fund 13 - - 15- Quimby In Lieu - - 20- Public Safety 2,645 2,645 25- Used Oil Recycling Block Grant 307 307
27- Beverage Recycling Grant 170 170
37- Measure M Local Return 538 538
38- Capital Improvement - Prop "C" 3,026 3,026
39- Capital Improvement - Community Development Block Grant 3,494 3,494 40- Capital Improvement - HSIP Fund 328 328
41- Prop A Park Bond Funds 41 - - 44- Project "A" 13,900 13,900 45- Measure R Local Return 472 472
46- Sewer Assessment 2,204 2,204
67- Capital Improvement Fund 73 73
68- Misc Grants Reimbursement 5,648 5,648
69- Misc Local Grants Fund 975 975
84- Bond Debt Service Fund 10,613 10,613
88- Bond Funds - Constr, Non-Taxable 125 125
91- RDA Successor Agency Fund 4,677 4,677
92- Redev.Oblig.Retirement FD - - 94- HSG Successor Agency Fund - - AO- All Others - - Total $ 685,388 $ 685,388 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
5 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1050- Human Resources
Distribution Percentage 100.00%
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 139,157 S $ 139,157
5105 - VISION INSURANCE 371 S 371
5110 - DENTAL INSURANCE 2,699 S 2,699
5115 - LIFE INSURANCE 2,909 S 2,909
5120 - MEDICAL INSURANCE 31,974 S 31,974
5125 - FICA-EMPLOYER SHARE 10,646 S 10,646
5130 - DEFERRED COMP. 3,438 S 3,438
5140 - PERS RETIREMENT (EMPLOYER 14,509 S 14,509
5145 - TRAINING/UNEMP (EMPLOYER) 476 S 476
5180 - ALLOCATED BENEFITS 59 S 59
Subtotal Personnel Cost $ 206,238 $ 206,238
Operating Services & Supplies
5406 - SPECIAL DEPT. SUPPLIES $ 2,081 S $ 2,081
5910 - CONFERENCES/SEMINARS 1,931 S 1,931
5912 - MEETING EXPENSE 643 S 643
5914 - MEMBERSHIPS 1,040 S 1,040
5918 - ADVERTISING 4,611 S 4,611
5934 - FINGERPRINTING 2,910 S 2,910
5936 - EMPLOYEE PHYSICALS 5,899 S 5,899
5938 - EDUCATION REIMBURSEMENT 12,848 S 12,848
5940 - EMPLOYEE RECOGNITION 5,111 S 5,111
5941 - MEDICAL INS ADM FEE 2,112 S 2,112
5945 - MEDICAL INSURANCE-RETIRED 13,345 S 13,345
5947 - CALPERS UNFUNDED LIABILTY 7,902 S 7,902
Subtotal Operating Cost $ 60,432 $ 60,432
Disallowed Expenses
Subtotal Disallowed Costs $ - $ - DEPARTMENTAL EXPENDITURES $ 266,670 $ 266,670 Reallocation of Incoming Costs
First Allocation $ 28,268 $ 294,938
Unallocated Costs $ - $ - Subtotal of First Allocation $ 28,268 $ 294,938 Second Allocation $ 75,976 $ 75,976
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 75,976 $ 75,976 TOTAL FUNCTIONAL COSTS $ 370,914 $ 370,914

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide HR
Services
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
6 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1050- Human Resources First Second
Allocation Allocation Total
Departmental Expenditures $ 266,670 $ 266,670
Incoming Costs
BLDG- Building Use $ 421 $ - $ 421
EQUIP- Equipment Use - - - 01-100-1010- City Council 7,580 4,780 12,360 01-100-1020- City Administration 10,000 5,467 15,468
01-100-1030- City Attorney 10,266 994 11,260
01-100-1050- Human Resources 10,896 10,896
01-100-1060- Risk Management 10,041 10,041
01-120-1210- City Clerk 5,452 5,452
01-130-1310- Accounting 26,052 26,052
01-130-1330- Management Information Systems 5,584 5,584 01-170-1710- City Hall 5,746 5,746
01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 964 964 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 28,268 $ 75,976 $ 104,243
Total Costs to be Allocated $ 294,938 $ 75,976 $ 370,914

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
6 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 216,408 3.876% 11,433 11,433 11,433 01-100-1020- City Administration $ 289,759 5.190% 15,308 15,308 15,308 01-100-1030- City Attorney $ - 0.000% - - - 01-100-1050- Human Resources $ 206,238 3.694% 10,896 10,896 10,896 01-100-1060- Risk Management $ 2,119 0.038% 112 112 33 145 01-120-1210- City Clerk $ 233,629 4.185% 12,343 12,343 3,644 15,987 01-130-1310- Accounting $ 510,256 9.140% 26,957 26,957 7,960 34,916 01-130-1330- Management Information Systems $ - 0.000% - - - - 01-170-1710- City Hall $ - 0.000% - - - - 01-170-1720- Maintenance Yard $ - 0.000% - - - - 01-170-1730- City-General Utilities $ - 0.000% - - - - 01-170-1740- Building Maintenance $ 378,401 6.778% 19,991 19,991 5,903 25,894 01-170-1770- Vehicle Maintenance $ 74,236 1.330% 3,922 3,922 1,158 5,080

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 73,717 1.320% 3,894 3,894 1,150 5,044 01-105-1105- City Engineering $ 1,696 0.030% 90 90 26 116 01-110-1100- Public Safety Center (Fund 01) $ 4,467 0.080% 236 236 70 306 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 62,581 1.121% 3,306 3,306 976 4,282 01-120-1220- Elections $ 2,961 0.053% 156 156 46 203
01-130-1320- Business Licenses $ - 0.000% - - - - 01-130-1350- Public Services $ - 0.000% - - - - 01-130-1460- Animal Control $ - 0.000% - - - - 01-140-1020- City Administration $ 150,406 2.694% 7,946 7,946 2,346 10,292 01-140-1100- Public Safety $ 86,072 1.542% 4,547 4,547 1,343 5,890 01-140-1410- Planning Commission $ 7,200 0.129% 380 380 112 493 01-140-1430- Community Development $ 78,152 1.400% 4,129 4,129 1,219 5,348 01-140-1440- Building & Safety $ 289,839 5.192% 15,312 15,312 4,521 19,833 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 74,222 1.329% 3,921 3,921 1,158 5,079 01-150-1510- Community Services Commission $ 4,800 0.086% 254 254 75 328 01-150-1515- Patriotic Co $ 2,200 0.039% 116 116 34 151 01-150-1520- Emergency Community Resource Services $ 108 0.002% 6 6 2 7 01-150-1530- Senior Services $ 110,936 1.987% 5,861 5,861 1,731 7,591 01-150-1535- Extended Day-Care Services $ 36,892 0.661% 1,949 1,949 575 2,524 01-150-1540- Recreation $ 792,291 14.192% 41,857 41,857 12,359 54,216 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 60,983 1.092% 3,222 3,222 951 4,173 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ 10,012 0.179% 529 529 156 685 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ - 0.000% - - - - 01-100-1050- Human Resources
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
6 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1050- Human Resources
01-160-1620- Senior Center $ - 0.000% - - - - 01-160-1630- Mini-Center (Module) $ - 0.000% - - - - 01-160-1640- Swimming Pool $ - 0.000% - - - - 01-160-1650- New Temple Park $ 6,091 0.109% 322 322 95 417 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ - 0.000% - - - - 01-170-1020- City Administration $ 184,555 3.306% 9,750 9,750 2,879 12,629 01-170-1105- City Engineering $ - 0.000% - - - - 01-170-1475- Environmental $ - 0.000% - - - - 01-170-1480- Waste Management $ - 0.000% - - - - 01-170-1520- Emergency Se $ 213,284 3.820% 11,268 11,268 3,327 14,595 01-170-1750- Landscape Maintenance $ 498,121 8.922% 26,316 26,316 7,770 34,086 01-170-1760- Street Maintenance $ 299,678 5.368% 15,832 15,832 4,675 20,507 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.059% 175 175 52 227 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 71,088 1.273% 3,756 3,756 1,109 4,864 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ - 0.000% - - - - 25- Used Oil Recycling Block Grant $ - 0.000% - - - - 27- Beverage Recycling Grant $ - 0.000% - - - - 37- Measure M Local Return $ 507 0.009% 27 27 8 35 38- Capital Improvement - Prop "C" $ 20,729 0.371% 1,095 1,095 323 1,418 39- Capital Improvement - Community Development Block Grant $ 68,453 1.226% 3,616 3,616 1,068 4,684 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 285,188 5.108% 15,066 15,066 4,449 19,515 45- Measure R Local Return $ 7,889 0.141% 417 417 123 540 46- Sewer Assessment $ 49,582 0.888% 2,619 2,619 773 3,393 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 6,362 0.114% 336 336 99 435 69- Misc Local Grants Fund $ - 0.000% - - - - 84- Bond Debt Service Fund $ - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable $ - 0.000% - - - - 91- RDA Successor Agency Fund $ 107,379 1.923% 5,673 5,673 1,675 7,348 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 5,582,796 100.000% $ 294,938 $ - $ 294,938 $ 75,976 $ 370,914 Allocation Basis: FY 20 Actual Salaries, Wages & Benefits per Department Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
6 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1050- Human Resources

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council 11,433 11,433 01-100-1020- City Administration 15,308 15,308
01-100-1030- City Attorney - - 01-100-1050- Human Resources 10,896 10,896 01-100-1060- Risk Management 145 145
01-120-1210- City Clerk 15,987 15,987
01-130-1310- Accounting 34,916 34,916
01-130-1330- Management Information Systems - - 01-170-1710- City Hall - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities - - 01-170-1740- Building Maintenance 25,894 25,894 01-170-1770- Vehicle Maintenance 5,080 5,080

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion 5,044 5,044 01-105-1105- City Engineering 116 116
01-110-1100- Public Safety Center (Fund 01) 306 306
01-110-1110- Public Safety & Law Enforcement (Fund 01) - - 01-110-1170- School Safety 4,282 4,282 01-120-1220- Elections 203 203
01-130-1320- Business Licenses - - 01-130-1350- Public Services - - 01-130-1460- Animal Control - - 01-140-1020- City Administration 10,292 10,292 01-140-1100- Public Safety 5,890 5,890
01-140-1410- Planning Commission 493 493
01-140-1430- Community Development 5,348 5,348
01-140-1440- Building & Safety 19,833 19,833
01-140-1475- General Engineering - - 01-140-7020- Code Enforcement 5,079 5,079 01-150-1510- Community Services Commission 328 328
01-150-1515- Patriotic Co 151 151
01-150-1520- Emergency Community Resource Services 7 7
01-150-1530- Senior Services 7,591 7,591
01-150-1535- Extended Day-Care Services 2,524 2,524
01-150-1540- Recreation 54,216 54,216
01-151-1541- Youth Sports - - 01-151-1542- Boxing 4,173 4,173 01-151-1543- Special Events - - 01-151-1544- Fourth of July 685 685 01-151-1545- Concerts In the Park - - 01-151-1546- Christmas Wish - - 01-160-1610- Community Center - -

ALLOCATION SUMMARY
Citywide HR
Services Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
6 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1050- Human Resources

ALLOCATION SUMMARY
Citywide HR
Services Total
01-160-1620- Senior Center - - 01-160-1630- Mini-Center (Module) - - 01-160-1640- Swimming Pool - - 01-160-1650- New Temple Park 417 417 01-160-1660- Shively Park - - 01-160-1670- Mary Van Dyke Park - - 01-170-1020- City Administration 12,629 12,629 01-170-1105- City Engineering - - 01-170-1475- Environmental - - 01-170-1480- Waste Management - - 01-170-1520- Emergency Se 14,595 14,595 01-170-1750- Landscape Maintenance 34,086 34,086
01-170-1760- Street Maintenance 20,507 20,507
01-190-1920- Street Lighting - - 02- Gas Tax Fund 02 227 227 05- Payroll Disbursement Fund - - 06- Old American Act 4,864 4,864 07- Capital Improvement - Road Maint Rehab Acct Fund - - 13- AQMD Fund 13 - - 15- Quimby In Lieu - - 20- Public Safety - - 25- Used Oil Recycling Block Grant - - 27- Beverage Recycling Grant - - 37- Measure M Local Return 35 35 38- Capital Improvement - Prop "C" 1,418 1,418
39- Capital Improvement - Community Development Block Grant 4,684 4,684 40- Capital Improvement - HSIP Fund - - 41- Prop A Park Bond Funds 41 - - 44- Project "A" 19,515 19,515 45- Measure R Local Return 540 540
46- Sewer Assessment 3,393 3,393
67- Capital Improvement Fund - - 68- Misc Grants Reimbursement 435 435 69- Misc Local Grants Fund - - 84- Bond Debt Service Fund - - 88- Bond Funds - Constr, Non-Taxable - - 91- RDA Successor Agency Fund 7,348 7,348 92- Redev.Oblig.Retirement FD - - 94- HSG Successor Agency Fund - - AO- All Others - - Total $ 370,914 $ 370,914 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
6 - Summary

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1060- Risk Management
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 1,738 S $ - $ - $ - $ - $ 1,738 5105 - VISION INSURANCE 2 S - - - - 2
5125 - FICA-EMPLOYER SHARE 133 S - - - - 133
5130 - DEFERRED COMP. 129 S - - - - 129
5140 - PERS RETIREMENT (EMPLOYER 116 S - - - - 116
Subtotal Personnel Cost $ 2,119 $ - $ - $ - $ - $ 2,119 Operating Services & Supplies
5805 - EMPLOYEE BOND $ 0 S $ - $ - $ - $ - $ 0
5810 - GENERAL LIABILITY INS 227,463 D 227,463
5815 - WORKER'S COMP INS 161,046 D 161,046
5820 - PROPERTY & AUTO INS 92,837 D 10,387 82,450
5825 - ENVIRONMENTAL INS 2,485 D 2,485
5910 - CONFERENCES/SEMINARS 514 D 514
5914 - MEMBERSHIPS 150 D 150
5936 - EMPLOYEE PHYSICALS - D
5943 - CLAIMS & DAMAGES 1,743 D 1,743
Subtotal Operating Cost $ 486,238 $ 231,691 $ 161,046 $ 10,387 $ 82,450 $ 664 Disallowed Expenses
Subtotal Disallowed Costs $ - $ - $ - $ - $ - $ - DEPARTMENTAL EXPENDITURES $ 488,356 $ 231,691 $ 161,046 $ 10,387 $ 82,450 $ 2,783 Reallocation of Incoming Costs
First Allocation $ 29,323 $ 245,602 $ 170,716 $ 11,011 $ 87,400 $ 2,950 Unallocated Costs $ - $ - $ - $ - $ - $ - Subtotal of First Allocation $ 29,323 $ 245,602 $ 170,716 $ 11,011 $ 87,400 $ 2,950 Second Allocation $ 38,300 $ 18,171 $ 12,630 $ 815 $ 6,466 $ 218 Unallocated Costs $ - $ - $ - $ - $ - $ - Subtotal of Second Allocation $ 38,300 $ 18,171 $ 12,630 $ 815 $ 6,466 $ 218 TOTAL FUNCTIONAL COSTS $ 555,979 $ 263,773 $ 183,346 $ 11,825 $ 93,867 $ 3,168

DEPARTMENTAL EXPENSE DETAIL
Property Citywide Risk
Management
Auto
Spread
Method General Liability WorkersCompensation
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - EXP

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
01-100-1060- Risk Management First Second
Allocation Allocation Total
Departmental Expenditures $ 488,356 $ 488,356
Incoming Costs
BLDG- Building Use $ 421 $ - $ 421
EQUIP- Equipment Use - - - 01-100-1010- City Council 4,307 2,675 6,982 01-100-1020- City Administration 5,682 2,991 8,674
01-100-1030- City Attorney 18,800 1,821 20,621
01-100-1050- Human Resources 112 33 145
01-100-1060- Risk Management 7,414 7,414
01-120-1210- City Clerk 9,983 9,983
01-130-1310- Accounting 287 287
01-130-1330- Management Information Systems 5,584 5,584 01-170-1710- City Hall 5,746 5,746
01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 1,764 1,764 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 29,323 $ 38,300 $ 67,622
Total Costs to be Allocated $ 517,679 $ 38,300 $ 555,979

COSTS TO BE ALLOCATED
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Costs

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 280,680 1.717% 4,218 4,218 4,218 01-100-1020- City Administration $ 361,210 2.210% 5,428 5,428 5,428 01-100-1030- City Attorney $ 616,688 3.773% 9,268 9,268 9,268 01-100-1050- Human Resources $ 266,670 1.632% 4,008 4,008 4,008 01-100-1060- Risk Management $ 488,356 2.988% 7,339 7,339 7,339 01-120-1210- City Clerk $ 278,818 1.706% 4,190 4,190 354 4,544 01-130-1310- Accounting $ 687,656 4.208% 10,334 10,334 872 11,206 01-130-1330- Management Information Systems $ 359,919 2.202% 5,409 5,409 456 5,865 01-170-1710- City Hall $ 179,639 1.099% 2,700 2,700 228 2,927 01-170-1720- Maintenance Yard $ 40,737 0.249% 612 612 52 664 01-170-1730- City-General Utilities $ 47,850 0.293% 719 719 61 780 01-170-1740- Building Maintenance $ 449,960 2.753% 6,762 6,762 571 7,333 01-170-1770- Vehicle Maintenance $ 108,656 0.665% 1,633 1,633 138 1,771

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 190,148 1.163% 2,858 2,858 241 3,099 01-105-1105- City Engineering $ 1,696 0.010% 25 25 2 28 01-110-1100- Public Safety Center (Fund 01) $ 5,538 0.034% 83 83 7 90 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ 5,200,893 31.824% 78,159 78,159 6,595 84,754 01-110-1170- School Safety $ 62,722 0.384% 943 943 80 1,022 01-120-1220- Elections $ 5,100 0.031% 77 77 6 83
01-130-1320- Business Licenses $ 40,660 0.249% 611 611 52 663 01-130-1350- Public Services $ 16,250 0.099% 244 244 21 265 01-130-1460- Animal Control $ 114,807 0.702% 1,725 1,725 146 1,871 01-140-1020- City Administration $ 150,406 0.920% 2,260 2,260 191 2,451 01-140-1100- Public Safety $ 180,032 1.102% 2,706 2,706 228 2,934 01-140-1410- Planning Commission $ 7,261 0.044% 109 109 9 118 01-140-1430- Community Development $ 89,587 0.548% 1,346 1,346 114 1,460 01-140-1440- Building & Safety $ 551,115 3.372% 8,282 8,282 699 8,981 01-140-1475- General Engineering $ 74,014 0.453% 1,112 1,112 94 1,206 01-140-7020- Code Enforcement $ 90,197 0.552% 1,355 1,355 114 1,470 01-150-1510- Community Services Commission $ 5,260 0.032% 79 79 7 86 01-150-1515- Patriotic Co $ 2,200 0.013% 33 33 3 36
01-150-1520- Emergency Community Resource Services $ 1,151 0.007% 17 17 1 19 01-150-1530- Senior Services $ 147,645 0.903% 2,219 2,219 187 2,406 01-150-1535- Extended Day-Care Services $ 37,111 0.227% 558 558 47 605 01-150-1540- Recreation $ 830,909 5.084% 12,487 12,487 1,054 13,541 01-151-1541- Youth Sports $ 26,844 0.164% 403 403 34 437 01-151-1542- Boxing $ 76,527 0.468% 1,150 1,150 97 1,247 01-151-1543- Special Events $ 36,670 0.224% 551 551 47 598 01-151-1544- Fourth of July $ 40,271 0.246% 605 605 51 656 01-151-1545- Concerts In the Park $ 15,055 0.092% 226 226 19 245 01-151-1546- Christmas Wish $ 20,554 0.126% 309 309 26 335 01-160-1610- Community Center $ 71,978 0.440% 1,082 1,082 91 1,173 01-100-1060- Risk Management
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1060- Risk Management
01-160-1620- Senior Center $ 64,483 0.395% 969 969 82 1,051 01-160-1630- Mini-Center (Module) $ 27,560 0.169% 414 414 35 449 01-160-1640- Swimming Pool $ 66,808 0.409% 1,004 1,004 85 1,089 01-160-1650- New Temple Park $ 67,157 0.411% 1,009 1,009 85 1,094 01-160-1660- Shively Park $ 40,012 0.245% 601 601 51 652 01-160-1670- Mary Van Dyke Park $ 25,100 0.154% 377 377 32 409 01-170-1020- City Administration $ 375,518 2.298% 5,643 5,643 476 6,119 01-170-1105- City Engineering $ 290,113 1.775% 4,360 4,360 368 4,728 01-170-1475- Environmental $ 41,122 0.252% 618 618 52 670 01-170-1480- Waste Management $ 6,500 0.040% 98 98 8 106 01-170-1520- Emergency Se $ 216,587 1.325% 3,255 3,255 275 3,530 01-170-1750- Landscape Maintenance $ 599,817 3.670% 9,014 9,014 761 9,775 01-170-1760- Street Maintenance $ 721,130 4.413% 10,837 10,837 914 11,752 01-190-1920- Street Lighting $ (3,139) -0.019% (47) (47) (4) (51) 02- Gas Tax Fund 02 $ 3,312 0.020% 50 50 4 54
05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 2.303% 5,655 5,655 477 6,132 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ 62,635 0.383% 941 941 79 1,021 25- Used Oil Recycling Block Grant $ 7,263 0.044% 109 109 9 118 27- Beverage Recycling Grant $ 4,019 0.025% 60 60 5 66
37- Measure M Local Return $ 12,736 0.078% 191 191 16 208 38- Capital Improvement - Prop "C" $ 71,665 0.439% 1,077 1,077 91 1,168 39- Capital Improvement - Community Development Block Grant $ 82,757 0.506% 1,244 1,244 105 1,349 40- Capital Improvement - HSIP Fund $ 7,779 0.048% 117 117 10 127 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 2.014% 4,947 4,947 417 5,364 45- Measure R Local Return $ 11,189 0.068% 168 168 14 182 46- Sewer Assessment $ 52,207 0.319% 785 785 66 851
67- Capital Improvement Fund $ 1,720 0.011% 26 26 2 28
68- Misc Grants Reimbursement $ 133,767 0.819% 2,010 2,010 170 2,180 69- Misc Local Grants Fund $ 23,084 0.141% 347 347 29 376 84- Bond Debt Service Fund $ 251,343 1.538% 3,777 3,777 319 4,096 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.018% 44 44 4 48 91- RDA Successor Agency Fund $ 110,757 0.678% 1,664 1,664 140 1,805 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 16,342,885 100.000% $ 245,602 $ - $ 245,602 $ 18,171 $ 263,773 Allocation Basis: FY 20 Actual Expenditures per Department (excl. debt, transfers, capital) Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Allocations

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ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 159,864 3.987% 6,806 6,806 6,806 01-100-1020- City Administration $ 219,675 5.478% 9,352 9,352 9,352 01-100-1030- City Attorney $ - 0.000% - - - 01-100-1050- Human Resources $ 139,157 3.470% 5,924 5,924 5,924 01-100-1060- Risk Management $ 1,738 0.043% 74 74 74
01-120-1210- City Clerk $ 165,926 4.138% 7,064 7,064 601 7,665 01-130-1310- Accounting $ 310,524 7.744% 13,220 13,220 1,124 14,344 01-130-1330- Management Information Systems $ - 0.000% - - - - 01-170-1710- City Hall $ - 0.000% - - - - 01-170-1720- Maintenance Yard $ - 0.000% - - - - 01-170-1730- City-General Utilities $ - 0.000% - - - - 01-170-1740- Building Maintenance $ 273,893 6.830% 11,660 11,660 991 12,652 01-170-1770- Vehicle Maintenance $ 52,713 1.315% 2,244 2,244 191 2,435

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 56,870 1.418% 2,421 2,421 206 2,627 01-105-1105- City Engineering $ 1,696 0.042% 72 72 6 78 01-110-1100- Public Safety Center (Fund 01) $ 3,302 0.082% 141 141 12 153 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 56,793 1.416% 2,418 2,418 206 2,623 01-120-1220- Elections $ 1,976 0.049% 84 84 7 91
01-130-1320- Business Licenses $ - 0.000% - - - - 01-130-1350- Public Services $ - 0.000% - - - - 01-130-1460- Animal Control $ - 0.000% - - - - 01-140-1020- City Administration $ 107,948 2.692% 4,596 4,596 391 4,986 01-140-1100- Public Safety $ 70,079 1.748% 2,983 2,983 254 3,237 01-140-1410- Planning Commission $ - 0.000% - - - - 01-140-1430- Community Development $ 58,775 1.466% 2,502 2,502 213 2,715 01-140-1440- Building & Safety $ 191,192 4.768% 8,140 8,140 692 8,832 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 52,143 1.300% 2,220 2,220 189 2,409 01-150-1510- Community Services Commission $ - 0.000% - - - - 01-150-1515- Patriotic Co $ - 0.000% - - - - 01-150-1520- Emergency Community Resource Services $ 98 0.002% 4 4 0 5 01-150-1530- Senior Services $ 89,082 2.222% 3,792 3,792 322 4,115 01-150-1535- Extended Day-Care Services $ 17,211 0.429% 733 733 62 795 01-150-1540- Recreation $ 657,898 16.407% 28,009 28,009 2,381 30,390 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 47,193 1.177% 2,009 2,009 171 2,180 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ - 0.000% - - - - 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ - 0.000% - - - - Prepared by NBS for the City of South El Monte Fiscal Year 2020-21
7 - Allocations

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City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1060- Risk Management
01-160-1620- Senior Center $ - 0.000% - - - - 01-160-1630- Mini-Center (Module) $ - 0.000% - - - - 01-160-1640- Swimming Pool $ - 0.000% - - - - 01-160-1650- New Temple Park $ 5,183 0.129% 221 221 19 239 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ - 0.000% - - - - 01-170-1020- City Administration $ 135,873 3.388% 5,784 5,784 492 6,276 01-170-1105- City Engineering $ - 0.000% - - - - 01-170-1475- Environmental $ - 0.000% - - - - 01-170-1480- Waste Management $ - 0.000% - - - - 01-170-1520- Emergency Se $ 156,615 3.906% 6,668 6,668 567 7,234 01-170-1750- Landscape Maintenance $ 332,235 8.285% 14,144 14,144 1,203 15,347 01-170-1760- Street Maintenance $ 200,258 4.994% 8,526 8,526 725 9,250 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.083% 141 141 12 153 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 48,250 1.203% 2,054 2,054 175 2,229 07- Capital Improvement - Road Maint Rehab Acct Fund $ - 0.000% - - - - 13- AQMD Fund 13 $ - 0.000% - - - - 15- Quimby In Lieu $ - 0.000% - - - - 20- Public Safety $ - 0.000% - - - - 25- Used Oil Recycling Block Grant $ - 0.000% - - - - 27- Beverage Recycling Grant $ - 0.000% - - - - 37- Measure M Local Return $ 507 0.013% 22 22 2 23 38- Capital Improvement - Prop "C" $ 14,630 0.365% 623 623 53 676 39- Capital Improvement - Community Development Block Grant $ 47,241 1.178% 2,011 2,011 171 2,182 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 192,555 4.802% 8,198 8,198 697 8,895 45- Measure R Local Return $ 7,889 0.197% 336 336 29 364 46- Sewer Assessment $ 37,979 0.947% 1,617 1,617 137 1,754 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 4,566 0.114% 194 194 17 211 69- Misc Local Grants Fund $ - 0.000% - - - - 84- Bond Debt Service Fund $ - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable $ - 0.000% - - - - 91- RDA Successor Agency Fund $ 87,119 2.173% 3,709 3,709 315 4,024 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 4,009,956 100.000% $ 170,716 $ - $ 170,716 $ 12,630 $ 183,346 Allocation Basis: FY 20 Actual Salary Expenditures per Department Source of Allocation: 20201105_01_02_05_06_Budgets and Actuals.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Allocations

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South El Monte City CouncilJune 13, 2023

South El Monte City Council
June 13, 2023