Agenda packet — South El Monte City Council, June 13, 2023 (part 3 of 5)

Page 261 of 549 ends

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 - 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 32 46.377% 5,106 5,106 378 5,484 01-110-1100- Public Safety Center (Fund 01) 1 1.449% 160 160 12 171 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 11 15.942% 1,755 1,755 130 1,885 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 24 34.783% 3,830 3,830 283 4,113 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 1 1.449% 160 160 12 171 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% - - - - Prepared by NBS for the City of South El Monte Fiscal Year 2020-21
7 - Allocations

Page 62 ends

Page 262 of 549 ends

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 - 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 69 100.000% $ 11,011 $ - $ 11,011 $ 815 $ 11,825 Allocation Basis: FY 19 Vehicle Count 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
7 - Allocations

Page 63 ends

Page 263 of 549 ends

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 11,109 11.890% 10,392 10,392 769 11,161 01-170-1720- Maintenance Yard 8,270 8.851% 7,736 7,736 572 8,308 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) - 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 - 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 23,314 24.953% 21,809 21,809 1,613 23,422 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Allocations

Page 64 ends

Page 264 of 549 ends

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 16,080 17.210% 15,042 15,042 1,113 16,155 01-160-1630- Mini-Center (Module) 11,918 12.756% 11,149 11,149 825 11,973 01-160-1640- Swimming Pool 3,479 3.724% 3,254 3,254 241 3,495 01-160-1650- New Temple Park 2,200 2.355% 2,058 2,058 152 2,210 01-160-1660- Shively Park 1,258 1.346% 1,177 1,177 87 1,264 01-160-1670- Mary Van Dyke Park 3,015 3.227% 2,820 2,820 209 3,029 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 12,790 13.689% 11,964 11,964 885 12,849 Total 93,433 100.000% $ 87,400 $ - $ 87,400 $ 6,466 $ 93,867 Allocation Basis: Square Footage of Insured Buildings
Source of Allocation: FW_SEM_Data Request email
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Allocations

Page 65 ends

Page 265 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 216,408 3.876% 114 114 114 01-100-1020- City Administration $ 289,759 5.190% 153 153 153 01-100-1030- City Attorney $ - 0.000% - - - 01-100-1050- Human Resources $ 206,238 3.694% 109 109 109 01-100-1060- Risk Management $ 2,119 0.038% 1 1 1
01-120-1210- City Clerk $ 233,629 4.185% 123 123 10 134 01-130-1310- Accounting $ 510,256 9.140% 270 270 23 293 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% 200 200 17 217 01-170-1770- Vehicle Maintenance $ 74,236 1.330% 39 39 3 43

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 73,717 1.320% 39 39 3 42 01-105-1105- City Engineering $ 1,696 0.030% 1 1 0 1
01-110-1100- Public Safety Center (Fund 01) $ 4,467 0.080% 2 2 0 3 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 62,581 1.121% 33 33 3 36 01-120-1220- Elections $ 2,961 0.053% 2 2 0 2
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% 79 79 7 86 01-140-1100- Public Safety $ 86,072 1.542% 45 45 4 49
01-140-1410- Planning Commission $ 7,200 0.129% 4 4 0 4 01-140-1430- Community Development $ 78,152 1.400% 41 41 4 45 01-140-1440- Building & Safety $ 289,839 5.192% 153 153 13 166 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 74,222 1.329% 39 39 3 43 01-150-1510- Community Services Commission $ 4,800 0.086% 3 3 0 3 01-150-1515- Patriotic Co $ 2,200 0.039% 1 1 0 1
01-150-1520- Emergency Community Resource Services $ 108 0.002% 0 0 0 0 01-150-1530- Senior Services $ 110,936 1.987% 59 59 5 64 01-150-1535- Extended Day-Care Services $ 36,892 0.661% 19 19 2 21 01-150-1540- Recreation $ 792,291 14.192% 419 419 36 454 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 60,983 1.092% 32 32 3 35 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ 10,012 0.179% 5 5 0 6 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

Page 66 ends

Page 266 of 549 ends

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 $ 6,091 0.109% 3 3 0 3 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% 98 98 8 106 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% 113 113 10 122 01-170-1750- Landscape Maintenance $ 498,121 8.922% 263 263 22 286 01-170-1760- Street Maintenance $ 299,678 5.368% 158 158 13 172 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.059% 2 2 0 2 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 71,088 1.273% 38 38 3 41 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% 0 0 0 0 38- Capital Improvement - Prop "C" $ 20,729 0.371% 11 11 1 12 39- Capital Improvement - Community Development Block Grant $ 68,453 1.226% 36 36 3 39 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 285,188 5.108% 151 151 13 163 45- Measure R Local Return $ 7,889 0.141% 4 4 0 5
46- Sewer Assessment $ 49,582 0.888% 26 26 2 28
67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 6,362 0.114% 3 3 0 4 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% 57 57 5 62 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% $ 2,950 $ - $ 2,950 $ 218 $ 3,168 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
7 - Allocations

Page 67 ends

Page 267 of 549 ends

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

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - $ - $ -
EQUIP- Equipment Use - - - - - - 01-100-1010- City Council 4,218 6,806 - - 114 11,138 01-100-1020- City Administration 5,428 9,352 - - 153 14,934 01-100-1030- City Attorney 9,268 - - - - 9,268
01-100-1050- Human Resources 4,008 5,924 - - 109 10,041 01-100-1060- Risk Management 7,339 74 - - 1 7,414
01-120-1210- City Clerk 4,544 7,665 - - 134 12,342
01-130-1310- Accounting 11,206 14,344 - - 293 25,842
01-130-1330- Management Information Systems 5,865 - - - - 5,865 01-170-1710- City Hall 2,927 - - 11,161 - 14,088
01-170-1720- Maintenance Yard 664 - - 8,308 - 8,972
01-170-1730- City-General Utilities 780 - - - - 780
01-170-1740- Building Maintenance 7,333 12,652 - - 217 20,201 01-170-1770- Vehicle Maintenance 1,771 2,435 - - 43 4,248

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - - - - - 01-100-1040- Community Promotion 3,099 2,627 - - 42 5,768 01-105-1105- City Engineering 28 78 5,484 - 1 5,591
01-110-1100- Public Safety Center (Fund 01) 90 153 171 - 3 417 01-110-1110- Public Safety & Law Enforcement (Fund 01) 84,754 - - - - 84,754 01-110-1170- School Safety 1,022 2,623 - - 36 3,681
01-120-1220- Elections 83 91 - - 2 176
01-130-1320- Business Licenses 663 - - - - 663
01-130-1350- Public Services 265 - - - - 265
01-130-1460- Animal Control 1,871 - - - - 1,871
01-140-1020- City Administration 2,451 4,986 - - 86 7,524 01-140-1100- Public Safety 2,934 3,237 - - 49 6,220
01-140-1410- Planning Commission 118 - - - 4 122
01-140-1430- Community Development 1,460 2,715 1,885 - 45 6,105 01-140-1440- Building & Safety 8,981 8,832 - - 166 17,979 01-140-1475- General Engineering 1,206 - - - - 1,206
01-140-7020- Code Enforcement 1,470 2,409 - - 43 3,921
01-150-1510- Community Services Commission 86 - 4,113 - 3 4,202 01-150-1515- Patriotic Co 36 - - - 1 37
01-150-1520- Emergency Community Resource Services 19 5 - - 0 23 01-150-1530- Senior Services 2,406 4,115 - - 64 6,585
01-150-1535- Extended Day-Care Services 605 795 - - 21 1,421 01-150-1540- Recreation 13,541 30,390 171 - 454 44,556
01-151-1541- Youth Sports 437 - - - - 437
01-151-1542- Boxing 1,247 2,180 - - 35 3,462
01-151-1543- Special Events 598 - - - - 598
01-151-1544- Fourth of July 656 - - - 6 662
01-151-1545- Concerts In the Park 245 - - - - 245
01-151-1546- Christmas Wish 335 - - - - 335
01-160-1610- Community Center 1,173 - - 23,422 - 24,595 01-160-1620- Senior Center 1,051 - - 16,155 - 17,205
Workers
Compensation Auto Property
Citywide Risk
Management Support

ALLOCATION SUMMARY
Total
General
Liability
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Summary

Page 68 ends

Page 268 of 549 ends

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 Workers
Compensation Auto Property
Citywide Risk
Management Support

ALLOCATION SUMMARY
Total
General
Liability
01-160-1630- Mini-Center (Module) 449 - - 11,973 - 12,422 01-160-1640- Swimming Pool 1,089 - - 3,495 - 4,584
01-160-1650- New Temple Park 1,094 239 - 2,210 3 3,548
01-160-1660- Shively Park 652 - - 1,264 - 1,916
01-160-1670- Mary Van Dyke Park 409 - - 3,029 - 3,438
01-170-1020- City Administration 6,119 6,276 - - 106 12,502 01-170-1105- City Engineering 4,728 - - - - 4,728
01-170-1475- Environmental 670 - - - - 670
01-170-1480- Waste Management 106 - - - - 106
01-170-1520- Emergency Se 3,530 7,234 - - 122 10,886
01-170-1750- Landscape Maintenance 9,775 15,347 - - 286 25,407 01-170-1760- Street Maintenance 11,752 9,250 - - 172 21,174 01-190-1920- Street Lighting (51) - - - - (51)
02- Gas Tax Fund 02 54 153 - - 2 209
05- Payroll Disbursement Fund - - - - - - 06- Old American Act 6,132 2,229 - - 41 8,402 07- Capital Improvement - Road Maint Rehab Acct Fund - - - - - - 13- AQMD Fund 13 - - - - - - 15- Quimby In Lieu - - - - - - 20- Public Safety 1,021 - - - - 1,021 25- Used Oil Recycling Block Grant 118 - - - - 118
27- Beverage Recycling Grant 66 - - - - 66
37- Measure M Local Return 208 23 - - 0 231
38- Capital Improvement - Prop "C" 1,168 676 - - 12 1,856 39- Capital Improvement - Community Development Block Grant 1,349 2,182 - - 39 3,570 40- Capital Improvement - HSIP Fund 127 - - - - 127
41- Prop A Park Bond Funds 41 - - - - - - 44- Project "A" 5,364 8,895 - - 163 14,422 45- Measure R Local Return 182 364 - - 5 551
46- Sewer Assessment 851 1,754 - - 28 2,634
67- Capital Improvement Fund 28 - - - - 28
68- Misc Grants Reimbursement 2,180 211 - - 4 2,394
69- Misc Local Grants Fund 376 - - - - 376
84- Bond Debt Service Fund 4,096 - - - - 4,096
88- Bond Funds - Constr, Non-Taxable 48 - - - - 48
91- RDA Successor Agency Fund 1,805 4,024 - - 62 5,891
92- Redev.Oblig.Retirement FD - - - - - - 94- HSG Successor Agency Fund - - - - - - AO- All Others - - - 12,849 - 12,849 Total $ 263,773 $ 183,346 $ 11,825 $ 93,867 $ 3,168 $ 555,979 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
7 - Summary

Page 69 ends

Page 269 of 549 ends

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
01-120-1210- City Clerk
Distribution Percentage 100.00%
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 165,726 S $ 165,726
5020 - SALARIES-PART TIME 200 S 200
5030 - OVERTIME 92 S 92
5105 - VISION INSURANCE 267 S 267
5110 - DENTAL INSURANCE 1,755 S 1,755
5115 - LIFE INSURANCE 3,608 S 3,608
5120 - MEDICAL INSURANCE 22,766 S 22,766
5125 - FICA-EMPLOYER SHARE 12,700 S 12,700
5130 - DEFERRED COMP. 6,601 S 6,601
5140 - PERS RETIREMENT (EMPLOYER 19,389 S 19,389
5145 - TRAINING/UNEMP (EMPLOYER) 455 S 455
5180 - ALLOCATED BENEFITS 71 S 71
Subtotal Personnel Cost $ 233,629 $ 233,629
Operating Services & Supplies
5405 - OFFICE SUPPLIES $ 150 S $ 150
5406 - SPECIAL DEPT. SUPPLIES 1,816 S 1,816
5715 - UTILITY-PHONE/CELL PHONE 2,615 S 2,615
5908 - TRAINING 1,848 S 1,848
5910 - CONFERENCES/SEMINARS 150 S 150
5914 - MEMBERSHIPS 258 S 258
5919 - LEGAL ADVERTISING 2,959 S 2,959
5920 - MUNICIPAL CODE SUPPLEMENT 3,690 S 3,690
5931 - SOFTWARE LICENSES 31,248 S 31,248
5933 - RECORDS MANAGEMENT PRGRMS 455 S 455
6015 - OFFICE EQUIPMENT 2,300 S 2,300
Subtotal Operating Cost $ 47,489 $ 47,489
Disallowed Expenses
6015 - OFFICE EQUIPMENT $ (2,300) [1] (2,300)
Subtotal Disallowed Costs $ (2,300) $ (2,300)
DEPARTMENTAL EXPENDITURES $ 278,818 $ 278,818
Reallocation of Incoming Costs
First Allocation $ 55,279 $ 334,097
Unallocated Costs $ - $ - Subtotal of First Allocation $ 55,279 $ 334,097 Second Allocation $ 86,445 $ 86,445
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 86,445 $ 86,445 TOTAL FUNCTIONAL COSTS $ 420,542 $ 420,542 Notes
[1] Capital Expenditures are excluded from allocations

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

Page 70 ends

Page 270 of 549 ends

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
01-120-1210- City Clerk First Second
Allocation Allocation Total
Departmental Expenditures $ 278,818 $ 278,818
Incoming Costs
BLDG- Building Use $ 1,380 $ - $ 1,380
EQUIP- Equipment Use - - - 01-100-1010- City Council 8,384 5,289 13,673 01-100-1020- City Administration 11,061 6,053 17,114
01-100-1030- City Attorney 10,734 1,040 11,773
01-100-1050- Human Resources 12,343 3,644 15,987
01-100-1060- Risk Management 11,378 965 12,342
01-120-1210- City Clerk 5,700 5,700
01-130-1310- Accounting 27,176 27,176
01-130-1330- Management Information Systems 16,752 16,752 01-170-1710- City Hall 18,819 18,819
01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 1,007 1,007 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 55,279 $ 86,445 $ 141,724
Total Costs to be Allocated $ 334,097 $ 86,445 $ 420,542

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

Page 71 ends

Page 271 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 280,680 1.717% 5,738 5,738 5,738 01-100-1020- City Administration $ 361,210 2.210% 7,384 7,384 7,384 01-100-1030- City Attorney $ 616,688 3.773% 12,607 12,607 12,607 01-100-1050- Human Resources $ 266,670 1.632% 5,452 5,452 5,452 01-100-1060- Risk Management $ 488,356 2.988% 9,983 9,983 9,983 01-120-1210- City Clerk $ 278,818 1.706% 5,700 5,700 5,700 01-130-1310- Accounting $ 687,656 4.208% 14,058 14,058 4,231 18,289 01-130-1330- Management Information Systems $ 359,919 2.202% 7,358 7,358 2,214 9,572 01-170-1710- City Hall $ 179,639 1.099% 3,672 3,672 1,105 4,778 01-170-1720- Maintenance Yard $ 40,737 0.249% 833 833 251 1,083 01-170-1730- City-General Utilities $ 47,850 0.293% 978 978 294 1,273 01-170-1740- Building Maintenance $ 449,960 2.753% 9,199 9,199 2,768 11,967 01-170-1770- Vehicle Maintenance $ 108,656 0.665% 2,221 2,221 669 2,890

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 190,148 1.163% 3,887 3,887 1,170 5,057 01-105-1105- City Engineering $ 1,696 0.010% 35 35 10 45 01-110-1100- Public Safety Center (Fund 01) $ 5,538 0.034% 113 113 34 147 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ 5,200,893 31.824% 106,322 106,322 31,998 138,320 01-110-1170- School Safety $ 62,722 0.384% 1,282 1,282 386 1,668 01-120-1220- Elections $ 5,100 0.031% 104 104 31 136
01-130-1320- Business Licenses $ 40,660 0.249% 831 831 250 1,081 01-130-1350- Public Services $ 16,250 0.099% 332 332 100 432 01-130-1460- Animal Control $ 114,807 0.702% 2,347 2,347 706 3,053 01-140-1020- City Administration $ 150,406 0.920% 3,075 3,075 925 4,000 01-140-1100- Public Safety $ 180,032 1.102% 3,680 3,680 1,108 4,788 01-140-1410- Planning Commission $ 7,261 0.044% 148 148 45 193 01-140-1430- Community Development $ 89,587 0.548% 1,831 1,831 551 2,383 01-140-1440- Building & Safety $ 551,115 3.372% 11,266 11,266 3,391 14,657 01-140-1475- General Engineering $ 74,014 0.453% 1,513 1,513 455 1,968 01-140-7020- Code Enforcement $ 90,197 0.552% 1,844 1,844 555 2,399 01-150-1510- Community Services Commission $ 5,260 0.032% 108 108 32 140 01-150-1515- Patriotic Co $ 2,200 0.013% 45 45 14 59
01-150-1520- Emergency Community Resource Services $ 1,151 0.007% 24 24 7 31 01-150-1530- Senior Services $ 147,645 0.903% 3,018 3,018 908 3,927 01-150-1535- Extended Day-Care Services $ 37,111 0.227% 759 759 228 987 01-150-1540- Recreation $ 830,909 5.084% 16,986 16,986 5,112 22,098 01-151-1541- Youth Sports $ 26,844 0.164% 549 549 165 714 01-151-1542- Boxing $ 76,527 0.468% 1,564 1,564 471 2,035 01-151-1543- Special Events $ 36,670 0.224% 750 750 226 975 01-151-1544- Fourth of July $ 40,271 0.246% 823 823 248 1,071 01-151-1545- Concerts In the Park $ 15,055 0.092% 308 308 93 400 01-151-1546- Christmas Wish $ 20,554 0.126% 420 420 126 547 01-160-1610- Community Center $ 71,978 0.440% 1,471 1,471 443 1,914 01-120-1210- City Clerk
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
8 - Allocations

Page 72 ends

Page 272 of 549 ends

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 01-120-1210- City Clerk
01-160-1620- Senior Center $ 64,483 0.395% 1,318 1,318 397 1,715 01-160-1630- Mini-Center (Module) $ 27,560 0.169% 563 563 170 733 01-160-1640- Swimming Pool $ 66,808 0.409% 1,366 1,366 411 1,777 01-160-1650- New Temple Park $ 67,157 0.411% 1,373 1,373 413 1,786 01-160-1660- Shively Park $ 40,012 0.245% 818 818 246 1,064 01-160-1670- Mary Van Dyke Park $ 25,100 0.154% 513 513 154 668 01-170-1020- City Administration $ 375,518 2.298% 7,677 7,677 2,310 9,987 01-170-1105- City Engineering $ 290,113 1.775% 5,931 5,931 1,785 7,716 01-170-1475- Environmental $ 41,122 0.252% 841 841 253 1,094 01-170-1480- Waste Management $ 6,500 0.040% 133 133 40 173 01-170-1520- Emergency Se $ 216,587 1.325% 4,428 4,428 1,333 5,760 01-170-1750- Landscape Maintenance $ 599,817 3.670% 12,262 12,262 3,690 15,952 01-170-1760- Street Maintenance $ 721,130 4.413% 14,742 14,742 4,437 19,179 01-190-1920- Street Lighting $ (3,139) -0.019% (64) (64) (19) (83) 02- Gas Tax Fund 02 $ 3,312 0.020% 68 68 20 88
05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 2.303% 7,693 7,693 2,315 10,008 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% 1,280 1,280 385 1,666 25- Used Oil Recycling Block Grant $ 7,263 0.044% 148 148 45 193 27- Beverage Recycling Grant $ 4,019 0.025% 82 82 25 107 37- Measure M Local Return $ 12,736 0.078% 260 260 78 339 38- Capital Improvement - Prop "C" $ 71,665 0.439% 1,465 1,465 441 1,906 39- Capital Improvement - Community Development Block Grant $ 82,757 0.506% 1,692 1,692 509 2,201 40- Capital Improvement - HSIP Fund $ 7,779 0.048% 159 159 48 207 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 2.014% 6,729 6,729 2,025 8,755 45- Measure R Local Return $ 11,189 0.068% 229 229 69 298 46- Sewer Assessment $ 52,207 0.319% 1,067 1,067 321 1,388 67- Capital Improvement Fund $ 1,720 0.011% 35 35 11 46 68- Misc Grants Reimbursement $ 133,767 0.819% 2,735 2,735 823 3,558 69- Misc Local Grants Fund $ 23,084 0.141% 472 472 142 614 84- Bond Debt Service Fund $ 251,343 1.538% 5,138 5,138 1,546 6,685 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.018% 61 61 18 79 91- RDA Successor Agency Fund $ 110,757 0.678% 2,264 2,264 681 2,946 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% $ 334,097 $ - $ 334,097 $ 86,445 $ 420,542 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
8 - Allocations

Page 73 ends

Page 273 of 549 ends

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
01-120-1210- City Clerk

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council 5,738 5,738 01-100-1020- City Administration 7,384 7,384
01-100-1030- City Attorney 12,607 12,607
01-100-1050- Human Resources 5,452 5,452
01-100-1060- Risk Management 9,983 9,983
01-120-1210- City Clerk 5,700 5,700
01-130-1310- Accounting 18,289 18,289
01-130-1330- Management Information Systems 9,572 9,572 01-170-1710- City Hall 4,778 4,778
01-170-1720- Maintenance Yard 1,083 1,083
01-170-1730- City-General Utilities 1,273 1,273
01-170-1740- Building Maintenance 11,967 11,967
01-170-1770- Vehicle Maintenance 2,890 2,890

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion 5,057 5,057 01-105-1105- City Engineering 45 45
01-110-1100- Public Safety Center (Fund 01) 147 147
01-110-1110- Public Safety & Law Enforcement (Fund 01) 138,320 138,320 01-110-1170- School Safety 1,668 1,668
01-120-1220- Elections 136 136
01-130-1320- Business Licenses 1,081 1,081
01-130-1350- Public Services 432 432
01-130-1460- Animal Control 3,053 3,053
01-140-1020- City Administration 4,000 4,000
01-140-1100- Public Safety 4,788 4,788
01-140-1410- Planning Commission 193 193
01-140-1430- Community Development 2,383 2,383
01-140-1440- Building & Safety 14,657 14,657
01-140-1475- General Engineering 1,968 1,968
01-140-7020- Code Enforcement 2,399 2,399
01-150-1510- Community Services Commission 140 140
01-150-1515- Patriotic Co 59 59
01-150-1520- Emergency Community Resource Services 31 31 01-150-1530- Senior Services 3,927 3,927
01-150-1535- Extended Day-Care Services 987 987
01-150-1540- Recreation 22,098 22,098
01-151-1541- Youth Sports 714 714
01-151-1542- Boxing 2,035 2,035
01-151-1543- Special Events 975 975
01-151-1544- Fourth of July 1,071 1,071
01-151-1545- Concerts In the Park 400 400
01-151-1546- Christmas Wish 547 547
01-160-1610- Community Center 1,914 1,914

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

Page 74 ends

Page 274 of 549 ends

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
01-120-1210- City Clerk

ALLOCATION SUMMARY
Total
Citywide Clerk
Services
01-160-1620- Senior Center 1,715 1,715
01-160-1630- Mini-Center (Module) 733 733
01-160-1640- Swimming Pool 1,777 1,777
01-160-1650- New Temple Park 1,786 1,786
01-160-1660- Shively Park 1,064 1,064
01-160-1670- Mary Van Dyke Park 668 668
01-170-1020- City Administration 9,987 9,987
01-170-1105- City Engineering 7,716 7,716
01-170-1475- Environmental 1,094 1,094
01-170-1480- Waste Management 173 173
01-170-1520- Emergency Se 5,760 5,760
01-170-1750- Landscape Maintenance 15,952 15,952
01-170-1760- Street Maintenance 19,179 19,179
01-190-1920- Street Lighting (83) (83)
02- Gas Tax Fund 02 88 88
05- Payroll Disbursement Fund - - 06- Old American Act 10,008 10,008 07- Capital Improvement - Road Maint Rehab Acct Fund - - 13- AQMD Fund 13 - - 15- Quimby In Lieu - - 20- Public Safety 1,666 1,666 25- Used Oil Recycling Block Grant 193 193
27- Beverage Recycling Grant 107 107
37- Measure M Local Return 339 339
38- Capital Improvement - Prop "C" 1,906 1,906
39- Capital Improvement - Community Development Block Grant 2,201 2,201 40- Capital Improvement - HSIP Fund 207 207
41- Prop A Park Bond Funds 41 - - 44- Project "A" 8,755 8,755 45- Measure R Local Return 298 298
46- Sewer Assessment 1,388 1,388
67- Capital Improvement Fund 46 46
68- Misc Grants Reimbursement 3,558 3,558
69- Misc Local Grants Fund 614 614
84- Bond Debt Service Fund 6,685 6,685
88- Bond Funds - Constr, Non-Taxable 79 79
91- RDA Successor Agency Fund 2,946 2,946
92- Redev.Oblig.Retirement FD - - 94- HSG Successor Agency Fund - - AO- All Others - - Total $ 420,542 $ 420,542 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
8 - Summary

Page 75 ends

Page 275 of 549 ends

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
01-130-1310- Accounting
Distribution Percentage 13.72% 12.21% 15.39% 58.67%
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 184,018 S $ 25,254 $ 22,467 $ 28,326 $ 107,971 5020 - SALARIES-PART TIME 88,324 S 12,121 10,784 13,596 51,823.41 5021 - LEAVE CASHOUT 84,303 S 11,569 10,293 12,977 49,464.14 5030 - OVERTIME 7,386 S 1,014 902 1,137 4,333.57
5105 - VISION INSURANCE 449 S 62 55 69 263
5110 - DENTAL INSURANCE 3,954 S 543 483 609 2,320
5115 - LIFE INSURANCE 3,658 S 502 447 563 2,146
5120 - MEDICAL INSURANCE 41,453 S 5,689 5,061 6,381 24,322 5125 - FICA-EMPLOYER SHARE 32,472 S 4,456 3,965 4,998 19,052 5130 - DEFERRED COMP. 6,133 S 842 749 944 3,599
5140 - PERS RETIREMENT (EMPLOYER 18,200 S 2,498 2,222 2,802 10,679 5145 - TRAINING/UNEMP (EMPLOYER) 1,574 S 216 192 242 924 5180 - ALLOCATED BENEFITS 151 S 21 18 23 88
5201 - SALARIES-OTHER 38,181 D 38,181 - - - Subtotal Personnel Cost $ 510,256 $ 102,967 $ 57,636 $ 72,668 $ 276,985 Operating Services & Supplies
5210 - CONTR SVCS-PRIVATE 6,875 S $ 943 $ 839 $ 1,058 $ 4,034 5215 - CONTR SVCS-PROFESSIONAL 141,625 S 19,436 17,291 21,801 83,097 5280 - ARMORED SERVICES 1,685 S 231 206 259 989
5406 - SPECIAL DEPT. SUPPLIES 3,664 S 503 447 564 2,150 5715 - UTILITY-PHONE/CELL PHONE 1,088 S 149 133 167 638 5830 - PROPERTY LOSS/SETTLEMENT 7,548 S 1,036 921 1,162 4,428 5903 - PROPERTY TAX AUDIT 6,075 S 834 742 935 3,564
5904 - SALES TAX AUDIT 4,273 S 586 522 658 2,507
5906 - ANNUAL AUDIT SERVICES 4,000 S 549 488 616 2,347
5908 - TRAINING - S - - - - 5910 - CONFERENCES/SEMINARS - S - - - - 5912 - MEETING EXPENSE 62 S 9 8 10 37 5913 - BANK CHARGES 280 S 38 34 43 164
5914 - MEMBERSHIPS 225 S 31 27 35 132
5946 - PRINTING - S - - - $ - 6110 - INTEREST EXPENSE (228) S (31) (28) (35) $ (134) Subtotal Operating Cost $ 177,173 $ 24,315 $ 21,631 $ 27,273 $ 103,954 Disallowed Expenses
6110 - INTEREST EXPENSE $ 228 [1] $ 31 $ 28 $ 35 $ 134
Subtotal Disallowed Costs $ 228 $ 31 $ 28 $ 35 $ 134
DEPARTMENTAL EXPENDITURES $ 687,656 $ 127,312 $ 79,295 $ 99,975 $ 381,073

DEPARTMENTAL EXPENSE DETAIL
Grants General Accounting Spread
Method Payroll Accounts Payable
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
9 - EXP

Page 76 ends

Page 276 of 549 ends

DEPARTMENTAL EXPENSE DETAIL
Grants General Accounting Spread
Method Payroll Accounts Payable
Reallocation of Incoming Costs
First Allocation $ 154,813 $ 155,974 $ 97,147 $ 122,483 $ 466,865 Unallocated Costs $ - $ - $ - $ - $ - Subtotal of First Allocation $ 154,813 $ 155,974 $ 97,147 $ 122,483 $ 466,865 Second Allocation $ 177,464 $ 32,856 $ 20,464 $ 25,801 $ 98,344 Unallocated Costs $ - $ - $ - $ - $ - Subtotal of Second Allocation $ 177,464 $ 32,856 $ 20,464 $ 25,801 $ 98,344 TOTAL FUNCTIONAL COSTS $ 1,019,933 $ 188,830 $ 117,611 $ 148,283 $ 565,209 [1] Capital Expenditures are excluded from allocations Notes Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
9 - EXP

Page 77 ends

Page 277 of 549 ends

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
01-130-1310- Accounting First Second
Allocation Allocation Total
Departmental Expenditures $ 687,656 $ 687,656
Incoming Costs
BLDG- Building Use $ 2,952 $ - $ 2,952
EQUIP- Equipment Use 16,491 - 16,491
01-100-1010- City Council 18,997 11,976 30,974
01-100-1020- City Administration 25,062 13,695 38,758
01-100-1030- City Attorney 26,472 2,564 29,036
01-100-1050- Human Resources 26,957 7,960 34,916
01-100-1060- Risk Management 23,824 2,019 25,842
01-120-1210- City Clerk 14,058 4,231 18,289
01-130-1310- Accounting 58,770 58,770
01-130-1330- Management Information Systems 33,505 33,505 01-170-1710- City Hall 40,259 40,259
01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 2,485 2,485 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 154,813 $ 177,464 $ 332,277
Total Costs to be Allocated $ 842,469 $ 177,464 $ 1,019,933

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

Page 78 ends

Page 278 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 216,408 3.876% 6,046 6,046 6,046 01-100-1020- City Administration $ 289,759 5.190% 8,095 8,095 8,095 01-100-1030- City Attorney $ - 0.000% - - - 01-100-1050- Human Resources $ 206,238 3.694% 5,762 5,762 5,762 01-100-1060- Risk Management $ 2,119 0.038% 59 59 59
01-120-1210- City Clerk $ 233,629 4.185% 6,527 6,527 6,527 01-130-1310- Accounting $ 510,256 9.140% 14,256 14,256 14,256 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% 10,572 10,572 3,014 13,586 01-170-1770- Vehicle Maintenance $ 74,236 1.330% 2,074 2,074 591 2,665

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 73,717 1.320% 2,060 2,060 587 2,647 01-105-1105- City Engineering $ 1,696 0.030% 47 47 14 61 01-110-1100- Public Safety Center (Fund 01) $ 4,467 0.080% 125 125 36 160 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 62,581 1.121% 1,748 1,748 499 2,247 01-120-1220- Elections $ 2,961 0.053% 83 83 24 106
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% 4,202 4,202 1,198 5,400 01-140-1100- Public Safety $ 86,072 1.542% 2,405 2,405 686 3,090 01-140-1410- Planning Commission $ 7,200 0.129% 201 201 57 259 01-140-1430- Community Development $ 78,152 1.400% 2,183 2,183 623 2,806 01-140-1440- Building & Safety $ 289,839 5.192% 8,098 8,098 2,309 10,407 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 74,222 1.329% 2,074 2,074 591 2,665 01-150-1510- Community Services Commission $ 4,800 0.086% 134 134 38 172 01-150-1515- Patriotic Co $ 2,200 0.039% 61 61 18 79
01-150-1520- Emergency Community Resource Services $ 108 0.002% 3 3 1 4 01-150-1530- Senior Services $ 110,936 1.987% 3,099 3,099 884 3,983 01-150-1535- Extended Day-Care Services $ 36,892 0.661% 1,031 1,031 294 1,325 01-150-1540- Recreation $ 792,291 14.192% 22,135 22,135 6,312 28,447 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 60,983 1.092% 1,704 1,704 486 2,190 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ 10,012 0.179% 280 280 80 359 01-151-1545- Concerts In the Park $ - 0.000% - - - - 01-151-1546- Christmas Wish $ - 0.000% - - - - 01-160-1610- Community Center $ - 0.000% - - - - 01-130-1310- Accounting
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
9 - Allocations

Page 79 ends

Page 279 of 549 ends

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 01-130-1310- Accounting
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% 170 170 49 219 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% 5,156 5,156 1,470 6,626 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% 5,959 5,959 1,699 7,658 01-170-1750- Landscape Maintenance $ 498,121 8.922% 13,917 13,917 3,968 17,885 01-170-1760- Street Maintenance $ 299,678 5.368% 8,373 8,373 2,387 10,760 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.059% 93 93 26 119 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 71,088 1.273% 1,986 1,986 566 2,552 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% 14 14 4 18 38- Capital Improvement - Prop "C" $ 20,729 0.371% 579 579 165 744 39- Capital Improvement - Community Development Block Grant $ 68,453 1.226% 1,912 1,912 545 2,458 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 285,188 5.108% 7,968 7,968 2,272 10,240 45- Measure R Local Return $ 7,889 0.141% 220 220 63 283 46- Sewer Assessment $ 49,582 0.888% 1,385 1,385 395 1,780 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 6,362 0.114% 178 178 51 228 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% 3,000 3,000 855 3,855 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% $ 155,974 $ - $ 155,974 $ 32,856 $ 188,830 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
9 - Allocations

Page 80 ends

Page 280 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - - 01-100-1010- City Council 255 3.315% 3,220 3,220 3,220 01-100-1020- City Administration 246 3.198% 3,106 3,106 3,106 01-100-1030- City Attorney 106 1.378% 1,339 1,339 1,339 01-100-1050- Human Resources 241 3.133% 3,043 3,043 3,043 01-100-1060- Risk Management 4 0.052% 51 51 51
01-120-1210- City Clerk 88 1.144% 1,111 1,111 1,111
01-130-1310- Accounting 146 1.898% 1,844 1,844 1,844
01-130-1330- Management Information Systems 211 2.743% 2,665 2,665 654 3,318 01-170-1710- City Hall 478 6.213% 6,036 6,036 1,481 7,517 01-170-1720- Maintenance Yard 207 2.691% 2,614 2,614 641 3,255 01-170-1730- City-General Utilities 530 6.889% 6,693 6,693 1,642 8,334 01-170-1740- Building Maintenance 211 2.743% 2,665 2,665 654 3,318 01-170-1770- Vehicle Maintenance 77 1.001% 972 972 238 1,211

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - 0.000% - - - - 01-100-1040- Community Promotion 113 1.469% 1,427 1,427 350 1,777 01-105-1105- City Engineering 59 0.767% 745 745 183 928 01-110-1100- Public Safety Center (Fund 01) 86 1.118% 1,086 1,086 266 1,352 01-110-1110- Public Safety & Law Enforcement (Fund 01) 105 1.365% 1,326 1,326 325 1,651 01-110-1170- School Safety 5 0.065% 63 63 15 79
01-120-1220- Elections 12 0.156% 152 152 37 189
01-130-1320- Business Licenses 42 0.546% 530 530 130 660 01-130-1350- Public Services 1 0.013% 13 13 3 16
01-130-1460- Animal Control 5 0.065% 63 63 15 79
01-140-1020- City Administration - 0.000% - - - - 01-140-1100- Public Safety 4 0.052% 51 51 12 63 01-140-1410- Planning Commission 55 0.715% 695 695 170 865 01-140-1430- Community Development 87 1.131% 1,099 1,099 269 1,368 01-140-1440- Building & Safety 75 0.975% 947 947 232 1,179 01-140-1475- General Engineering 29 0.377% 366 366 90 456 01-140-7020- Code Enforcement 55 0.715% 695 695 170 865 01-150-1510- Community Services Commission 54 0.702% 682 682 167 849 01-150-1515- Patriotic Co 22 0.286% 278 278 68 346
01-150-1520- Emergency Community Resource Services 8 0.104% 101 101 25 126 01-150-1530- Senior Services 250 3.250% 3,157 3,157 774 3,931 01-150-1535- Extended Day-Care Services 1 0.013% 13 13 3 16 01-150-1540- Recreation 185 2.405% 2,336 2,336 573 2,909 01-151-1541- Youth Sports 98 1.274% 1,238 1,238 304 1,541 01-151-1542- Boxing 40 0.520% 505 505 124 629
01-151-1543- Special Events 95 1.235% 1,200 1,200 294 1,494 01-151-1544- Fourth of July 22 0.286% 278 278 68 346
01-151-1545- Concerts In the Park - 0.000% - - - - 01-151-1546- Christmas Wish - 0.000% - - - - 01-160-1610- Community Center 290 3.770% 3,662 3,662 898 4,560 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
9 - Allocations

Page 81 ends

Page 281 of 549 ends

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 01-130-1310- Accounting
01-160-1620- Senior Center 277 3.601% 3,498 3,498 858 4,356 01-160-1630- Mini-Center (Module) 109 1.417% 1,376 1,376 338 1,714 01-160-1640- Swimming Pool 168 2.184% 2,122 2,122 520 2,642 01-160-1650- New Temple Park 201 2.613% 2,538 2,538 623 3,161 01-160-1660- Shively Park 72 0.936% 909 909 223 1,132
01-160-1670- Mary Van Dyke Park 92 1.196% 1,162 1,162 285 1,447 01-170-1020- City Administration - 0.000% - - - - 01-170-1105- City Engineering 59 0.767% 745 745 183 928 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 242 3.146% 3,056 3,056 750 3,806 01-170-1760- Street Maintenance 615 7.994% 7,766 7,766 1,905 9,671 01-190-1920- Street Lighting - 0.000% - - - - 02- Gas Tax Fund 02 - 0.000% - - - - 05- Payroll Disbursement Fund 630 8.189% 7,956 7,956 1,951 9,907 06- Old American Act 350 4.550% 4,420 4,420 1,084 5,504 07- Capital Improvement - Road Maint Rehab Acct Fund - 0.000% - - - - 13- AQMD Fund 13 1 0.013% 13 13 3 16 15- Quimby In Lieu - 0.000% - - - - 20- Public Safety 4 0.052% 51 51 12 63 25- Used Oil Recycling Block Grant 10 0.130% 126 126 31 157 27- Beverage Recycling Grant 10 0.130% 126 126 31 157
37- Measure M Local Return 1 0.013% 13 13 3 16
38- Capital Improvement - Prop "C" 33 0.429% 417 417 102 519 39- Capital Improvement - Community Development Block Grant 7 0.091% 88 88 22 110 40- Capital Improvement - HSIP Fund 11 0.143% 139 139 34 173 41- Prop A Park Bond Funds 41 - 0.000% - - - - 44- Project "A" 156 2.028% 1,970 1,970 483 2,453 45- Measure R Local Return 1 0.013% 13 13 3 16
46- Sewer Assessment 1 0.013% 13 13 3 16
67- Capital Improvement Fund 1 0.013% 13 13 3 16
68- Misc Grants Reimbursement 39 0.507% 492 492 121 613 69- Misc Local Grants Fund 2 0.026% 25 25 6 31
84- Bond Debt Service Fund - 0.000% - - - - 88- Bond Funds - Constr, Non-Taxable 1 0.013% 13 13 3 16 91- RDA Successor Agency Fund 2 0.026% 25 25 6 31
92- Redev.Oblig.Retirement FD - 0.000% - - - - 94- HSG Successor Agency Fund - 0.000% - - - - AO- All Others - 0.000% - - - - Total 7,693 100.000% $ 97,147 $ - $ 97,147 $ 20,464 $ 117,611 Allocation Basis: FY 20 Number of Checks by Department
Source of Allocation: Item 2. FY2020 Check Register
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
9 - Allocations

Page 82 ends

Page 282 of 549 ends

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 $ - 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 $ - 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 $ - 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% - - - - Prepared by NBS for the City of South El Monte Fiscal Year 2020-21
9 - Allocations

Page 83 ends

Page 283 of 549 ends

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 01-130-1310- Accounting
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 $ - 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 $ 3,312 0.214% 263 263 55 318 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 24.361% 29,839 29,839 6,285 36,124 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 4.055% 4,967 4,967 1,046 6,013 25- Used Oil Recycling Block Grant $ 7,263 0.470% 576 576 121 697 27- Beverage Recycling Grant $ 4,019 0.260% 319 319 67 386 37- Measure M Local Return $ 12,736 0.825% 1,010 1,010 213 1,223 38- Capital Improvement - Prop "C" $ 71,665 4.640% 5,683 5,683 1,197 6,880 39- Capital Improvement - Community Development Block Grant $ 82,757 5.358% 6,562 6,562 1,382 7,944 40- Capital Improvement - HSIP Fund $ 7,779 0.504% 617 617 130 747 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 21.311% 26,102 26,102 5,498 31,600 45- Measure R Local Return $ 11,189 0.724% 887 887 187 1,074 46- Sewer Assessment $ 52,207 3.380% 4,140 4,140 872 5,012 67- Capital Improvement Fund $ 1,720 0.111% 136 136 29 165 68- Misc Grants Reimbursement $ 133,767 8.660% 10,607 10,607 2,234 12,841 69- Misc Local Grants Fund $ 23,084 1.494% 1,830 1,830 386 2,216 84- Bond Debt Service Fund $ 251,343 16.272% 19,930 19,930 4,198 24,128 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.192% 235 235 49 284 91- RDA Successor Agency Fund $ 110,757 7.170% 8,782 8,782 1,850 10,632 92- Redev.Oblig.Retirement FD $ - 0.000% - - - - 94- HSG Successor Agency Fund $ - 0.000% - - - - AO- All Others $ - 0.000% - - - - Total $ 1,544,676 100.000% $ 122,483 $ - $ 122,483 $ 25,801 $ 148,283 Allocation Basis: FY 20 Actual Expenditures per Grant Fund Account 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
9 - Allocations

Page 84 ends

Page 284 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 216,408 3.876% 18,097 18,097 18,097 01-100-1020- City Administration $ 289,759 5.190% 24,231 24,231 24,231 01-100-1030- City Attorney $ - 0.000% - - - 01-100-1050- Human Resources $ 206,238 3.694% 17,247 17,247 17,247 01-100-1060- Risk Management $ 2,119 0.038% 177 177 177 01-120-1210- City Clerk $ 233,629 4.185% 19,537 19,537 19,537 01-130-1310- Accounting $ 510,256 9.140% 42,670 42,670 42,670 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% 31,644 31,644 9,023 40,667 01-170-1770- Vehicle Maintenance $ 74,236 1.330% 6,208 6,208 1,770 7,978

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 73,717 1.320% 6,165 6,165 1,758 7,922 01-105-1105- City Engineering $ 1,696 0.030% 142 142 40 182 01-110-1100- Public Safety Center (Fund 01) $ 4,467 0.080% 374 374 107 480 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ - 0.000% - - - - 01-110-1170- School Safety $ 62,581 1.121% 5,233 5,233 1,492 6,726 01-120-1220- Elections $ 2,961 0.053% 248 248 71 318
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% 12,578 12,578 3,586 16,164 01-140-1100- Public Safety $ 86,072 1.542% 7,198 7,198 2,052 9,250 01-140-1410- Planning Commission $ 7,200 0.129% 602 602 172 774 01-140-1430- Community Development $ 78,152 1.400% 6,535 6,535 1,863 8,399 01-140-1440- Building & Safety $ 289,839 5.192% 24,238 24,238 6,911 31,149 01-140-1475- General Engineering $ - 0.000% - - - - 01-140-7020- Code Enforcement $ 74,222 1.329% 6,207 6,207 1,770 7,977 01-150-1510- Community Services Commission $ 4,800 0.086% 401 401 114 516 01-150-1515- Patriotic Co $ 2,200 0.039% 184 184 52 236 01-150-1520- Emergency Community Resource Services $ 108 0.002% 9 9 3 12 01-150-1530- Senior Services $ 110,936 1.987% 9,277 9,277 2,645 11,922 01-150-1535- Extended Day-Care Services $ 36,892 0.661% 3,085 3,085 880 3,965 01-150-1540- Recreation $ 792,291 14.192% 66,256 66,256 18,892 85,148 01-151-1541- Youth Sports $ - 0.000% - - - - 01-151-1542- Boxing $ 60,983 1.092% 5,100 5,100 1,454 6,554 01-151-1543- Special Events $ - 0.000% - - - - 01-151-1544- Fourth of July $ 10,012 0.179% 837 837 239 1,076 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
9 - Allocations

Page 85 ends

Page 285 of 549 ends

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 01-130-1310- Accounting
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% 509 509 145 655 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% 15,434 15,434 4,401 19,834 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% 17,836 17,836 5,086 22,922 01-170-1750- Landscape Maintenance $ 498,121 8.922% 41,656 41,656 11,877 53,533 01-170-1760- Street Maintenance $ 299,678 5.368% 25,061 25,061 7,146 32,206 01-190-1920- Street Lighting $ - 0.000% - - - - 02- Gas Tax Fund 02 $ 3,312 0.059% 277 277 79 356 05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 71,088 1.273% 5,945 5,945 1,695 7,640 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% 42 42 12 54 38- Capital Improvement - Prop "C" $ 20,729 0.371% 1,733 1,733 494 2,228 39- Capital Improvement - Community Development Block Grant $ 68,453 1.226% 5,724 5,724 1,632 7,357 40- Capital Improvement - HSIP Fund $ - 0.000% - - - - 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 285,188 5.108% 23,849 23,849 6,800 30,649 45- Measure R Local Return $ 7,889 0.141% 660 660 188 848 46- Sewer Assessment $ 49,582 0.888% 4,146 4,146 1,182 5,329 67- Capital Improvement Fund $ - 0.000% - - - - 68- Misc Grants Reimbursement $ 6,362 0.114% 532 532 152 684 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% 8,980 8,980 2,560 11,540 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% $ 466,865 $ - $ 466,865 $ 98,344 $ 565,209 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
9 - Allocations

Page 86 ends

Page 286 of 549 ends

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
01-130-1310- Accounting

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ - $ - $ -
EQUIP- Equipment Use - - - - - 01-100-1010- City Council 6,046 3,220 - 18,097 27,363 01-100-1020- City Administration 8,095 3,106 - 24,231 35,433 01-100-1030- City Attorney - 1,339 - - 1,339
01-100-1050- Human Resources 5,762 3,043 - 17,247 26,052 01-100-1060- Risk Management 59 51 - 177 287
01-120-1210- City Clerk 6,527 1,111 - 19,537 27,176
01-130-1310- Accounting 14,256 1,844 - 42,670 58,770
01-130-1330- Management Information Systems - 3,318 - - 3,318 01-170-1710- City Hall - 7,517 - - 7,517
01-170-1720- Maintenance Yard - 3,255 - - 3,255
01-170-1730- City-General Utilities - 8,334 - - 8,334
01-170-1740- Building Maintenance 13,586 3,318 - 40,667 57,571 01-170-1770- Vehicle Maintenance 2,665 1,211 - 7,978 11,854

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - - - - 01-100-1040- Community Promotion 2,647 1,777 - 7,922 12,346 01-105-1105- City Engineering 61 928 - 182 1,171
01-110-1100- Public Safety Center (Fund 01) 160 1,352 - 480 1,993 01-110-1110- Public Safety & Law Enforcement (Fund 01) - 1,651 - - 1,651 01-110-1170- School Safety 2,247 79 - 6,726 9,051
01-120-1220- Elections 106 189 - 318 613
01-130-1320- Business Licenses - 660 - - 660
01-130-1350- Public Services - 16 - - 16
01-130-1460- Animal Control - 79 - - 79
01-140-1020- City Administration 5,400 - - 16,164 21,564 01-140-1100- Public Safety 3,090 63 - 9,250 12,403
01-140-1410- Planning Commission 259 865 - 774 1,897
01-140-1430- Community Development 2,806 1,368 - 8,399 12,573 01-140-1440- Building & Safety 10,407 1,179 - 31,149 42,735 01-140-1475- General Engineering - 456 - - 456
01-140-7020- Code Enforcement 2,665 865 - 7,977 11,507
01-150-1510- Community Services Commission 172 849 - 516 1,537 01-150-1515- Patriotic Co 79 346 - 236 661
01-150-1520- Emergency Community Resource Services 4 126 - 12 141 01-150-1530- Senior Services 3,983 3,931 - 11,922 19,837 01-150-1535- Extended Day-Care Services 1,325 16 - 3,965 5,305 01-150-1540- Recreation 28,447 2,909 - 85,148 116,504
01-151-1541- Youth Sports - 1,541 - - 1,541
01-151-1542- Boxing 2,190 629 - 6,554 9,372
01-151-1543- Special Events - 1,494 - - 1,494
01-151-1544- Fourth of July 359 346 - 1,076 1,781
01-151-1545- Concerts In the Park - - - - - 01-151-1546- Christmas Wish - - - - - Accounts Payable Grants General Accounting

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

Page 87 ends

Page 287 of 549 ends

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
01-130-1310- Accounting
Accounts Payable Grants General Accounting

ALLOCATION SUMMARY
Payroll Total
01-160-1610- Community Center - 4,560 - - 4,560
01-160-1620- Senior Center - 4,356 - - 4,356
01-160-1630- Mini-Center (Module) - 1,714 - - 1,714
01-160-1640- Swimming Pool - 2,642 - - 2,642
01-160-1650- New Temple Park 219 3,161 - 655 4,034
01-160-1660- Shively Park - 1,132 - - 1,132
01-160-1670- Mary Van Dyke Park - 1,447 - - 1,447
01-170-1020- City Administration 6,626 - - 19,834 26,461 01-170-1105- City Engineering - 928 - - 928
01-170-1475- Environmental - - - - - 01-170-1480- Waste Management - - - - - 01-170-1520- Emergency Se 7,658 - - 22,922 30,580 01-170-1750- Landscape Maintenance 17,885 3,806 - 53,533 75,223 01-170-1760- Street Maintenance 10,760 9,671 - 32,206 52,637 01-190-1920- Street Lighting - - - - - 02- Gas Tax Fund 02 119 - 318 356 793 05- Payroll Disbursement Fund - 9,907 - - 9,907
06- Old American Act 2,552 5,504 36,124 7,640 51,820
07- Capital Improvement - Road Maint Rehab Acct Fund - - - - - 13- AQMD Fund 13 - 16 - - 16 15- Quimby In Lieu - - - - - 20- Public Safety - 63 6,013 - 6,076 25- Used Oil Recycling Block Grant - 157 697 - 854
27- Beverage Recycling Grant - 157 386 - 543
37- Measure M Local Return 18 16 1,223 54 1,311
38- Capital Improvement - Prop "C" 744 519 6,880 2,228 10,371 39- Capital Improvement - Community Development Block Grant 2,458 110 7,944 7,357 17,869 40- Capital Improvement - HSIP Fund - 173 747 - 920
41- Prop A Park Bond Funds 41 - - - - - 44- Project "A" 10,240 2,453 31,600 30,649 74,942 45- Measure R Local Return 283 16 1,074 848 2,221
46- Sewer Assessment 1,780 16 5,012 5,329 12,136
67- Capital Improvement Fund - 16 165 - 181
68- Misc Grants Reimbursement 228 613 12,841 684 14,367 69- Misc Local Grants Fund - 31 2,216 - 2,247
84- Bond Debt Service Fund - - 24,128 - 24,128
88- Bond Funds - Constr, Non-Taxable - 16 284 - 300
91- RDA Successor Agency Fund 3,855 31 10,632 11,540 26,059 92- Redev.Oblig.Retirement FD - - - - - 94- HSG Successor Agency Fund - - - - - AO- All Others - - - - - Total $ 188,830 $ 117,611 $ 148,283 $ 565,209 $ 1,019,933 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
9 - Summary

Page 88 ends

Page 288 of 549 ends

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
01-130-1330- Management Information Systems
Distribution Percentage 100.00%
Expense Type $
Personnel
Subtotal Personnel Cost $ - $ - Operating Services & Supplies 5215 - CONTR SVCS-PROFESSIONAL $ 229,652 S $ 229,652
5715 - UTILITY-PHONE/CELL PHONE (219) S (219)
5931 - SOFTWARE LICENSES 130,485 S 130,485
6015 - OFFICE EQUIPMENT 72,591 S 72,591
6020 - EQUIPMENT - S - Subtotal Operating Cost $ 432,510 $ 432,510 Disallowed Expenses
6015 - OFFICE EQUIPMENT $ (72,591) [1] $ (72,591)
Subtotal Disallowed Costs $ (72,591) $ (72,591)
DEPARTMENTAL EXPENDITURES $ 359,919 $ 359,919
Reallocation of Incoming Costs
First Allocation $ 36,557 $ 396,475
Unallocated Costs $ - $ - Subtotal of First Allocation $ 36,557 $ 396,475 Second Allocation $ 10,088 $ 10,088
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 10,088 $ 10,088 TOTAL FUNCTIONAL COSTS $ 406,564 $ 406,564
Notes
[1] Capital Expenditures are excluded from allocations

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Information
Systems
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
10 - EXP

Page 89 ends

Page 289 of 549 ends

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
01-130-1330- Management Information Systems First Second Allocation Allocation Total
Departmental Expenditures $ 359,919 $ 359,919
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 3,135 1,946 5,081 01-100-1020- City Administration 4,135 2,176 6,311
01-100-1030- City Attorney 13,856 1,342 15,198
01-100-1050- Human Resources - - - 01-100-1060- Risk Management 5,409 456 5,865 01-120-1210- City Clerk 7,358 2,214 9,572
01-130-1310- Accounting 2,665 654 3,318
01-130-1330- Management Information Systems - - 01-170-1710- City Hall - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 1,300 1,300 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 36,557 $ 10,088 $ 46,645
Total Costs to be Allocated $ 396,475 $ 10,088 $ 406,564

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

Page 90 ends

Page 290 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - - 01-100-1010- City Council 6 8.451% 33,504.97 33,504.97 33,504.97 01-100-1020- City Administration 5 7.394% 29,317 29,317 29,317 01-100-1030- City Attorney - 0.000% - - - 01-100-1050- Human Resources 1 1.408% 5,584 5,584 5,584 01-100-1060- Risk Management 1 1.408% 5,584 5,584 5,584 01-120-1210- City Clerk 3 4.225% 16,752.48 16,752.48 16,752.48 01-130-1310- Accounting 6 8.451% 33,505 33,505 33,505
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 8 10.789% 42,775 42,775 1,585.17 44,360 01-170-1770- Vehicle Maintenance 1 0.915% 3,629.70 3,629.70 134.51 3,764.22

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - 0.000% - - - - 01-100-1040- Community Promotion 1 1.408% 5,584.16 5,584.16 206.94 5,791 01-105-1105- City Engineering - 0.000% - - - - 01-110-1100- Public Safety Center (Fund 01) 3 4.225% 16,752.48 16,752.48 620.82 17,373.31 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 5 6.338% 25,128.72 25,128.72 931.24 26,059.96 01-140-1440- Building & Safety 4 5.634% 22,337 22,337 828 23,164 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 0.352% 1,396 1,396 52 1,448 01-150-1530- Senior Services 4 6.113% 24,235 24,235 898.13 25,133 01-150-1535- Extended Day-Care Services - 0.000% - - - - 01-150-1540- Recreation 9 12.676% 50,257 50,257 1,862.47 52,120 01-151-1541- Youth Sports - 0.000% - - - - 01-151-1542- Boxing 1 1.408% 5,584 5,584 207 5,791 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% - - - - 01-130-1330- Management Information Systems
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
10 - Allocations

Page 91 ends

Page 291 of 549 ends

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 01-130-1330- Management Information Systems
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 5 6.423% 25,464 25,464 944 26,407 01-170-1760- Street Maintenance 2 3.070% 12,173 12,173 451 12,625 01-190-1920- Street Lighting - 0.000% - - - - 02- Gas Tax Fund 02 - 0.000% - - - - 05- Payroll Disbursement Fund - 0.000% - - - - 06- Old American Act 1 0.930% 3,686 3,686 137 3,822 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 1 1.408% 5,584 5,584 207 5,791 40- Capital Improvement - HSIP Fund - 0.000% - - - - 41- Prop A Park Bond Funds 41 - 0.000% - - - - 44- Project "A" 1 0.775% 3,071 3,071 114 3,185 45- Measure R Local Return 1 1.972% 7,818 7,818 290 8,108 46- Sewer Assessment - 0.000% - - - - 67- Capital Improvement Fund - 0.000% - - - - 68- Misc Grants Reimbursement 2 2.817% 11,168 11,168 414 11,582 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 1 1.408% 5,584 5,584 207 5,791 Total 71 100.000% $ 396,475 $ - $ 396,475 $ 10,088 $ 406,564 Allocation Basis: Number of User Licenses by Department Source of Allocation: User License List - Allocation List.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
10 - Allocations

Page 92 ends

Page 292 of 549 ends

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
01-130-1330- Management Information Systems

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council 33,505 33,505 01-100-1020- City Administration 29,317 29,317
01-100-1030- City Attorney - - 01-100-1050- Human Resources 5,584 5,584 01-100-1060- Risk Management 5,584 5,584
01-120-1210- City Clerk 16,752 16,752
01-130-1310- Accounting 33,505 33,505
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 44,360 44,360 01-170-1770- Vehicle Maintenance 3,764 3,764

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion 5,791 5,791 01-105-1105- City Engineering - - 01-110-1100- Public Safety Center (Fund 01) 17,373 17,373 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 26,060 26,060 01-140-1440- Building & Safety 23,164 23,164
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 1,448 1,448 01-150-1530- Senior Services 25,133 25,133
01-150-1535- Extended Day-Care Services - - 01-150-1540- Recreation 52,120 52,120 01-151-1541- Youth Sports - - 01-151-1542- Boxing 5,791 5,791 01-151-1543- Special Events - - 01-151-1544- Fourth of July - - 01-151-1545- Concerts In the Park - - 01-151-1546- Christmas Wish - -

ALLOCATION SUMMARY
Total
Citywide
Information
Systems
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
10 - Summary

Page 93 ends

Page 293 of 549 ends

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
01-130-1330- Management Information Systems

ALLOCATION SUMMARY
Total
Citywide
Information
Systems
01-160-1610- Community Center - - 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 - - 01-170-1520- Emergency Se - - 01-170-1750- Landscape Maintenance 26,407 26,407 01-170-1760- Street Maintenance 12,625 12,625
01-190-1920- Street Lighting - - 02- Gas Tax Fund 02 - - 05- Payroll Disbursement Fund - - 06- Old American Act 3,822 3,822 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 5,791 5,791 40- Capital Improvement - HSIP Fund - - 41- Prop A Park Bond Funds 41 - - 44- Project "A" 3,185 3,185 45- Measure R Local Return 8,108 8,108
46- Sewer Assessment - - 67- Capital Improvement Fund - - 68- Misc Grants Reimbursement 11,582 11,582 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 5,791 5,791 Total $ 406,564 $ 406,564
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
10 - Summary

Page 94 ends

Page 294 of 549 ends

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
01-170-1710- City Hall
Distribution Percentage 100.00%
Expense Type $
Personnel
Subtotal Personnel Cost $ - $ - Operating Services & Supplies 5406 - SPECIAL DEPT. SUPPLIES $ 14,322 S $ 14,322
5420 - EMERGENCY SUPPLIES 181 S 181
5520 - MAINTENANCE-GENERAL 38,634 S 38,634
5705 - UTILITY-GAS 4,638 S 4,638
5710 - UTILITY-ELECTRICITY 15,616 S 15,616
5715 - UTILITY-PHONE/CELL PHONE 505 S 505
5720 - UTILITY-WATER 10,514 S 10,514
5916 - POSTAGE 6,440 S 6,440
5932 - SUBSCRIPTIONS 3,677 S 3,677
5950 - EQUIPMENT LEASE 82,160 S 82,160
5960 - POSTAGE METER 2,952 S 2,952
6115 - LOAN REPAYMENT 1,796 S 1,796
Subtotal Operating Cost $ 181,435 $ 181,435
Disallowed Expenses
6115 - LOAN REPAYMENT $ (1,796) [1] $ (1,796)
Subtotal Disallowed Costs $ (1,796) $ (1,796)
DEPARTMENTAL EXPENDITURES $ 179,639 $ 179,639
Reallocation of Incoming Costs
First Allocation $ 61,579 $ 241,218
Unallocated Costs $ - $ - Subtotal of First Allocation $ 61,579 $ 241,218 Second Allocation $ 97,301 $ 97,301
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 97,301 $ 97,301 TOTAL FUNCTIONAL COSTS $ 338,520 $ 338,520
Notes
[1] Capital Expenditures are excluded from allocations

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
City Hall
Maintenance
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
11 - EXP

Page 95 ends

Page 295 of 549 ends

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
01-170-1710- City Hall First Second
Allocation Allocation Total
Departmental Expenditures $ 179,639 $ 179,639
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use 28,235 - 28,235
01-100-1010- City Council 1,564 971 2,536
01-100-1020- City Administration 2,064 1,086 3,150
01-100-1030- City Attorney 6,915 670 7,585
01-100-1050- Human Resources - - - 01-100-1060- Risk Management 13,091 997 14,088 01-120-1210- City Clerk 3,672 1,105 4,778
01-130-1310- Accounting 6,036 1,481 7,517
01-130-1330- Management Information Systems - - - 01-170-1710- City Hall - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 649 649 01-170-1740- Building Maintenance 90,343 90,343
01-170-1770- Vehicle Maintenance - -
Total Incoming Costs $ 61,579 $ 97,301 $ 158,881
Total Costs to be Allocated $ 241,218 $ 97,301 $ 338,520

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

Page 96 ends

Page 296 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use - 0.000% $ - $ - $ -
EQUIP- Equipment Use - 0.000% - - - 01-100-1010- City Council 807 22.485% 54,239 54,239 54,239 01-100-1020- City Administration 769 21.427% 51,685 51,685 51,685 01-100-1030- City Attorney - 0.000% - - - 01-100-1050- Human Resources 86 2.382% 5,746 5,746 5,746 01-100-1060- Risk Management 86 2.382% 5,746 5,746 5,746 01-120-1210- City Clerk 280 7.802% 18,819 18,819 18,819 01-130-1310- Accounting 599 16.690% 40,259 40,259 40,259 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% 29,841 29,841 44,862 74,703 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% 25,607 25,607 38,496 64,103 01-140-1440- Building & Safety 138 3.845% 9,275 9,275 13,944 23,219 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% - - - - 01-170-1710- City Hall
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
11 - Allocations

Page 97 ends

Page 297 of 549 ends

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 01-170-1710- City Hall
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 - 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% $ 241,218 $ - $ 241,218 $ 97,301 $ 338,520 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
11 - Allocations

Page 98 ends

Page 298 of 549 ends

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
01-170-1710- City Hall

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 54,239 - 54,239 01-100-1020- City Administration 51,685 - 51,685
01-100-1030- City Attorney - - - 01-100-1050- Human Resources 5,746 - 5,746 01-100-1060- Risk Management 5,746 - 5,746
01-120-1210- City Clerk 18,819 - 18,819
01-130-1310- Accounting 40,259 - 40,259
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 - - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor - - - 01-100-1040- Community Promotion - - - 01-105-1105- City Engineering 74,703 - 74,703 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 64,103 - 64,103 01-140-1440- Building & Safety 23,219 - 23,219
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 - - - 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 - - - 0 ALLOCATION SUMMARY
Total
City Hall
Maintenance
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
11 - Summary

Page 99 ends

Page 299 of 549 ends

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
01-170-1710- City Hall
0 ALLOCATION SUMMARY
Total
City Hall
Maintenance
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 - - - 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 $ 338,520 $ - $ 338,520 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
11 - Summary

Page 100 ends

Page 300 of 549 ends

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
01-170-1720- Maintenance Yard
Distribution Percentage 100.00%
Expense Type $
Personnel
Subtotal Personnel Cost $ - $ - Operating Services & Supplies 5406 - SPECIAL DEPT. SUPPLIES $ 2,671 S $ 2,671
5420 - EMERGENCY SUPPLIES 181 S 181
5505 - EQUIPMENT MAINTENANCE - S - 5520 - MAINTENANCE-GENERAL 26,074 S 26,074 5705 - UTILITY-GAS 802 S 802
5710 - UTILITY-ELECTRICITY 4,867 S 4,867
5720 - UTILITY-WATER 3,820 S 3,820
5950 - EQUIPMENT LEASE 2,322 S 2,322
6115 - LOAN REPAYMENT 901 S 901
Subtotal Operating Cost $ 41,638 $ 41,638
Disallowed Expenses
6115 - LOAN REPAYMENT $ (901) [1] $ (901)
Subtotal Disallowed Costs $ (901) $ (901)
DEPARTMENTAL EXPENDITURES $ 40,737 $ 40,737
Reallocation of Incoming Costs
First Allocation $ 16,266 $ 57,004
Unallocated Costs $ - $ - Subtotal of First Allocation $ 16,266 $ 57,004 Second Allocation $ 63,034 $ 63,034
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 63,034 $ 63,034 TOTAL FUNCTIONAL COSTS $ 120,038 $ 120,038 Notes
[1] Capital Expenditures are excluded from allocations

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

Page 101 ends

Page 301 of 549 ends

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
01-170-1720- Maintenance Yard First Second
Allocation Allocation Total
Departmental Expenditures $ 40,737 $ 40,737
Incoming Costs
BLDG- Building Use $ 2,080 $ - $ 2,080
EQUIP- Equipment Use - - - 01-100-1010- City Council 355 220 575 01-100-1020- City Administration 468 246 714
01-100-1030- City Attorney 1,568 152 1,720
01-100-1050- Human Resources - - - 01-100-1060- Risk Management 8,348 624 8,972 01-120-1210- City Clerk 833 251 1,083
01-130-1310- Accounting 2,614 641 3,255
01-130-1330- Management Information Systems - - - 01-170-1710- City Hall - - - 01-170-1720- Maintenance Yard - - 01-170-1730- City-General Utilities 147 147 01-170-1740- Building Maintenance 60,753 60,753
01-170-1770- Vehicle Maintenance - -
Total Incoming Costs $ 16,266 $ 63,034 $ 79,301
Total Costs to be Allocated $ 57,004 $ 63,034 $ 120,038

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

Page 102 ends

Page 302 of 549 ends

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 $ - 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% - - - - 01-170-1720- Maintenance Yard
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
12 - Allocations

Page 103 ends

Page 303 of 549 ends

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 01-170-1720- Maintenance Yard
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 $ - 0.000% - - - - 01-160-1660- Shively Park $ - 0.000% - - - - 01-160-1670- Mary Van Dyke Park $ - 0.000% - - - - 01-170-1020- City Administration $ 184,555 11.197% 6,383 6,383 7,058 13,440 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 12.940% 7,376 7,376 8,157 15,533 01-170-1750- Landscape Maintenance $ 498,121 30.221% 17,227 17,227 19,049 36,276 01-170-1760- Street Maintenance $ 299,678 18.181% 10,364 10,364 11,460 21,824 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 $ 1,648,274 100.000% $ 57,004 $ - $ 57,004 $ 63,034 $ 120,038 Allocation Basis: FY 20 Actual Salaries, Wages & Benefits per Public Works Department/Division 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
12 - Allocations

Page 104 ends

Page 304 of 549 ends

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
01-170-1720- Maintenance Yard

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 - - - 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 - - - 0 ALLOCATION SUMMARY
Total
Citywide Yard
Support
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
12 - Summary

Page 105 ends

Page 305 of 549 ends

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
01-170-1720- Maintenance Yard
0 ALLOCATION SUMMARY
Total
Citywide Yard
Support
01-160-1610- Community Center - - - 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 13,440 - 13,440 01-170-1105- City Engineering - - - 01-170-1475- Environmental - - - 01-170-1480- Waste Management - - - 01-170-1520- Emergency Se 15,533 - 15,533 01-170-1750- Landscape Maintenance 36,276 - 36,276
01-170-1760- Street Maintenance 21,824 - 21,824
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 $ 120,038 $ - $ 120,038 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
12 - Summary

Page 106 ends

Page 306 of 549 ends

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
01-170-1730- City-General Utilities
Distribution Percentage 100.00%
Expense Type $
Personnel
Subtotal Personnel Cost $ - $ - Operating Services & Supplies 5710 - UTILITY-ELECTRICITY $ 4,567 S $ 4,567
5720 - UTILITY-WATER 43,283 S 43,283
6115 - LOAN REPAYMENT 140,353 S 140,353
Subtotal Operating Cost $ 188,202 $ 188,202
Disallowed Expenses
6115 - LOAN REPAYMENT $ (140,353) [1] $ (140,353)
Subtotal Disallowed Costs $ (140,353) $ (140,353)
DEPARTMENTAL EXPENDITURES $ 47,850 $ 47,850
Reallocation of Incoming Costs
First Allocation $ 11,199 $ 59,048
Unallocated Costs $ - $ - Subtotal of First Allocation $ 11,199 $ 59,048 Second Allocation $ 2,896 $ 2,896
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 2,896 $ 2,896 TOTAL FUNCTIONAL COSTS $ 61,944 $ 61,944

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

Page 107 ends

Page 307 of 549 ends

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
01-170-1730- City-General Utilities First Second
Allocation Allocation Total
Departmental Expenditures $ 47,850 $ 47,850
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 417 259 675 01-100-1020- City Administration 550 289 839
01-100-1030- City Attorney 1,842 178 2,020
01-100-1050- Human Resources - - - 01-100-1060- Risk Management 719 61 780 01-120-1210- City Clerk 978 294 1,273
01-130-1310- Accounting 6,693 1,642 8,334
01-130-1330- Management Information Systems - - - 01-170-1710- City Hall - - - 01-170-1720- Maintenance Yard - - - 01-170-1730- City-General Utilities 173 173 01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 11,199 $ 2,896 $ 14,095
Total Costs to be Allocated $ 59,048 $ 2,896 $ 61,944

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

Page 108 ends

Page 308 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - 0.000% $ - $ - $ -
EQUIP- Equipment Use $ - 0.000% - - - 01-100-1010- City Council $ 280,680 1.717% 1,014 1,014 1,014 01-100-1020- City Administration $ 361,210 2.210% 1,305 1,305 1,305 01-100-1030- City Attorney $ 616,688 3.773% 2,228 2,228 2,228 01-100-1050- Human Resources $ 266,670 1.632% 964 964 964 01-100-1060- Risk Management $ 488,356 2.988% 1,764 1,764 1,764 01-120-1210- City Clerk $ 278,818 1.706% 1,007 1,007 1,007 01-130-1310- Accounting $ 687,656 4.208% 2,485 2,485 2,485 01-130-1330- Management Information Systems $ 359,919 2.202% 1,300 1,300 1,300 01-170-1710- City Hall $ 179,639 1.099% 649 649 649
01-170-1720- Maintenance Yard $ 40,737 0.249% 147 147 147 01-170-1730- City-General Utilities $ 47,850 0.293% 173 173 173 01-170-1740- Building Maintenance $ 449,960 2.753% 1,626 1,626 102 1,728 01-170-1770- Vehicle Maintenance $ 108,656 0.665% 393 393 25 417

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor $ - 0.000% - - - - 01-100-1040- Community Promotion $ 190,148 1.163% 687 687 43 730 01-105-1105- City Engineering $ 1,696 0.010% 6 6 0 7
01-110-1100- Public Safety Center (Fund 01) $ 5,538 0.034% 20 20 1 21 01-110-1110- Public Safety & Law Enforcement (Fund 01) $ 5,200,893 31.824% 18,791 18,791 1,183 19,974 01-110-1170- School Safety $ 62,722 0.384% 227 227 14 241 01-120-1220- Elections $ 5,100 0.031% 18 18 1 20
01-130-1320- Business Licenses $ 40,660 0.249% 147 147 9 156 01-130-1350- Public Services $ 16,250 0.099% 59 59 4 62 01-130-1460- Animal Control $ 114,807 0.702% 415 415 26 441 01-140-1020- City Administration $ 150,406 0.920% 543 543 34 578 01-140-1100- Public Safety $ 180,032 1.102% 650 650 41 691 01-140-1410- Planning Commission $ 7,261 0.044% 26 26 2 28 01-140-1430- Community Development $ 89,587 0.548% 324 324 20 344 01-140-1440- Building & Safety $ 551,115 3.372% 1,991 1,991 125 2,117 01-140-1475- General Engineering $ 74,014 0.453% 267 267 17 284 01-140-7020- Code Enforcement $ 90,197 0.552% 326 326 21 346 01-150-1510- Community Services Commission $ 5,260 0.032% 19 19 1 20 01-150-1515- Patriotic Co $ 2,200 0.013% 8 8 1 8
01-150-1520- Emergency Community Resource Services $ 1,151 0.007% 4 4 0 4 01-150-1530- Senior Services $ 147,645 0.903% 533 533 34 567 01-150-1535- Extended Day-Care Services $ 37,111 0.227% 134 134 8 143 01-150-1540- Recreation $ 830,909 5.084% 3,002 3,002 189 3,191 01-151-1541- Youth Sports $ 26,844 0.164% 97 97 6 103
01-151-1542- Boxing $ 76,527 0.468% 276 276 17 294
01-151-1543- Special Events $ 36,670 0.224% 132 132 8 141 01-151-1544- Fourth of July $ 40,271 0.246% 146 146 9 155 01-151-1545- Concerts In the Park $ 15,055 0.092% 54 54 3 58 01-151-1546- Christmas Wish $ 20,554 0.126% 74 74 5 79
01-160-1610- Community Center $ 71,978 0.440% 260 260 16 276 01-170-1730- City-General Utilities
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
13 - Allocations

Page 109 ends

Page 309 of 549 ends

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 01-170-1730- City-General Utilities
01-160-1620- Senior Center $ 64,483 0.395% 233 233 15 248 01-160-1630- Mini-Center (Module) $ 27,560 0.169% 100 100 6 106 01-160-1640- Swimming Pool $ 66,808 0.409% 241 241 15 257 01-160-1650- New Temple Park $ 67,157 0.411% 243 243 15 258 01-160-1660- Shively Park $ 40,012 0.245% 145 145 9 154 01-160-1670- Mary Van Dyke Park $ 25,100 0.154% 91 91 6 96 01-170-1020- City Administration $ 375,518 2.298% 1,357 1,357 85 1,442 01-170-1105- City Engineering $ 290,113 1.775% 1,048 1,048 66 1,114 01-170-1475- Environmental $ 41,122 0.252% 149 149 9 158 01-170-1480- Waste Management $ 6,500 0.040% 23 23 1 25 01-170-1520- Emergency Se $ 216,587 1.325% 783 783 49 832 01-170-1750- Landscape Maintenance $ 599,817 3.670% 2,167 2,167 136 2,304 01-170-1760- Street Maintenance $ 721,130 4.413% 2,606 2,606 164 2,769 01-190-1920- Street Lighting $ (3,139) -0.019% (11) (11) (1) (12) 02- Gas Tax Fund 02 $ 3,312 0.020% 12 12 1 13
05- Payroll Disbursement Fund $ - 0.000% - - - - 06- Old American Act $ 376,305 2.303% 1,360 1,360 86 1,445 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% 226 226 14 241 25- Used Oil Recycling Block Grant $ 7,263 0.044% 26 26 2 28 27- Beverage Recycling Grant $ 4,019 0.025% 15 15 1 15
37- Measure M Local Return $ 12,736 0.078% 46 46 3 49
38- Capital Improvement - Prop "C" $ 71,665 0.439% 259 259 16 275 39- Capital Improvement - Community Development Block Grant $ 82,757 0.506% 299 299 19 318 40- Capital Improvement - HSIP Fund $ 7,779 0.048% 28 28 2 30 41- Prop A Park Bond Funds 41 $ - 0.000% - - - - 44- Project "A" $ 329,179 2.014% 1,189 1,189 75 1,264 45- Measure R Local Return $ 11,189 0.068% 40 40 3 43
46- Sewer Assessment $ 52,207 0.319% 189 189 12 200
67- Capital Improvement Fund $ 1,720 0.011% 6 6 0 7
68- Misc Grants Reimbursement $ 133,767 0.819% 483 483 30 514 69- Misc Local Grants Fund $ 23,084 0.141% 83 83 5 89
84- Bond Debt Service Fund $ 251,343 1.538% 908 908 57 965 88- Bond Funds - Constr, Non-Taxable $ 2,960 0.018% 11 11 1 11 91- RDA Successor Agency Fund $ 110,757 0.678% 400 400 25 425 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% $ 59,048 $ - $ 59,048 $ 2,896 $ 61,944 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
13 - Allocations

Page 110 ends

Page 310 of 549 ends

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
01-170-1730- City-General Utilities

ALLOCABLE BUDGET UNITS
BLDG- Building Use $ - $ -
EQUIP- Equipment Use - - 01-100-1010- City Council 1,014 1,014 01-100-1020- City Administration 1,305 1,305
01-100-1030- City Attorney 2,228 2,228
01-100-1050- Human Resources 964 964
01-100-1060- Risk Management 1,764 1,764
01-120-1210- City Clerk 1,007 1,007
01-130-1310- Accounting 2,485 2,485
01-130-1330- Management Information Systems 1,300 1,300 01-170-1710- City Hall 649 649
01-170-1720- Maintenance Yard 147 147
01-170-1730- City-General Utilities 173 173
01-170-1740- Building Maintenance 1,728 1,728
01-170-1770- Vehicle Maintenance 417 417

RECEIVING BUDGET UNITS
01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion 730 730 01-105-1105- City Engineering 7 7
01-110-1100- Public Safety Center (Fund 01) 21 21
01-110-1110- Public Safety & Law Enforcement (Fund 01) 19,974 19,974 01-110-1170- School Safety 241 241
01-120-1220- Elections 20 20
01-130-1320- Business Licenses 156 156
01-130-1350- Public Services 62 62
01-130-1460- Animal Control 441 441
01-140-1020- City Administration 578 578
01-140-1100- Public Safety 691 691
01-140-1410- Planning Commission 28 28
01-140-1430- Community Development 344 344
01-140-1440- Building & Safety 2,117 2,117
01-140-1475- General Engineering 284 284
01-140-7020- Code Enforcement 346 346
01-150-1510- Community Services Commission 20 20
01-150-1515- Patriotic Co 8 8
01-150-1520- Emergency Community Resource Services 4 4
01-150-1530- Senior Services 567 567
01-150-1535- Extended Day-Care Services 143 143
01-150-1540- Recreation 3,191 3,191
01-151-1541- Youth Sports 103 103
01-151-1542- Boxing 294 294
01-151-1543- Special Events 141 141
01-151-1544- Fourth of July 155 155
01-151-1545- Concerts In the Park 58 58
01-151-1546- Christmas Wish 79 79
01-160-1610- Community Center 276 276

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

Page 111 ends

Page 311 of 549 ends

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
01-170-1730- City-General Utilities

ALLOCATION SUMMARY
Total
Citywide General
Utilities
01-160-1620- Senior Center 248 248
01-160-1630- Mini-Center (Module) 106 106
01-160-1640- Swimming Pool 257 257
01-160-1650- New Temple Park 258 258
01-160-1660- Shively Park 154 154
01-160-1670- Mary Van Dyke Park 96 96
01-170-1020- City Administration 1,442 1,442
01-170-1105- City Engineering 1,114 1,114
01-170-1475- Environmental 158 158
01-170-1480- Waste Management 25 25
01-170-1520- Emergency Se 832 832
01-170-1750- Landscape Maintenance 2,304 2,304
01-170-1760- Street Maintenance 2,769 2,769
01-190-1920- Street Lighting (12) (12)
02- Gas Tax Fund 02 13 13
05- Payroll Disbursement Fund - - 06- Old American Act 1,445 1,445 07- Capital Improvement - Road Maint Rehab Acct Fund - - 13- AQMD Fund 13 - - 15- Quimby In Lieu - - 20- Public Safety 241 241 25- Used Oil Recycling Block Grant 28 28
27- Beverage Recycling Grant 15 15
37- Measure M Local Return 49 49
38- Capital Improvement - Prop "C" 275 275
39- Capital Improvement - Community Development Block Grant 318 318 40- Capital Improvement - HSIP Fund 30 30
41- Prop A Park Bond Funds 41 - - 44- Project "A" 1,264 1,264 45- Measure R Local Return 43 43
46- Sewer Assessment 200 200
67- Capital Improvement Fund 7 7
68- Misc Grants Reimbursement 514 514
69- Misc Local Grants Fund 89 89
84- Bond Debt Service Fund 965 965
88- Bond Funds - Constr, Non-Taxable 11 11
91- RDA Successor Agency Fund 425 425
92- Redev.Oblig.Retirement FD - - 94- HSG Successor Agency Fund - - AO- All Others - - Total $ 61,944 $ 61,944 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
13 - Summary

Page 112 ends

Page 312 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1740- Building Maintenance
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 148,710 S $ 148,710 $ - 5020 - SALARIES-PART TIME 125,184 S 125,184 - 5030 - OVERTIME 5,592 S 5,592 - 5105 - VISION INSURANCE 548 S 548 - 5110 - DENTAL INSURANCE 4,089 S 4,089 - 5115 - LIFE INSURANCE 3,042 S 3,042 - 5120 - MEDICAL INSURANCE 39,562 S 39,562 - 5125 - FICA-EMPLOYER SHARE 21,372 S 21,372 - 5130 - DEFERRED COMP. 8,236 S 8,236 - 5140 - PERS RETIREMENT (EMPLOYER 19,321 S 19,321 - 5145 - TRAINING/UNEMP (EMPLOYER) 2,686 S 2,686 - 5180 - ALLOCATED BENEFITS 60 S 60 - Subtotal Personnel Cost $ 378,401 $ 378,401 $ - Operating Services & Supplies 5406 - SPECIAL DEPT. SUPPLIES $ 290 S $ 290 $ - 5435 - JANITORIAL/CUSTODIAL SUPP 40,053 D 40,053 5520 - MAINTENANCE-GENERAL 414 S 414 - 5525 - VEHICLE MAINTENANCE 18,414 S 18,414 - 5715 - UTILITY-PHONE/CELL PHONE 4,311 S 4,311 - 5908 - TRAINING 669 S 669 - 5956 - UNIFORMS 140 S 140 - 5962 - TOOLS-SMALL 684 S 684 - 5966 - FUEL 6,585 S 6,585 - 6020 - EQUIPMENT 1,231 S 1,231 - Subtotal Operating Cost $ 72,790 $ 32,737 $ 40,053 Disallowed Expenses
6020 - EQUIPMENT $ (1,231) [1] $ (1,231) $ - Subtotal Disallowed Costs $ (1,231) $ (1,231) $ - DEPARTMENTAL EXPENDITURES $ 449,960 $ 409,907 $ 40,053

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Building
Maintenance Janitorial Services
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - EXP

Page 113 ends

Page 313 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1740- Building Maintenance
Expense Type $

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Building
Maintenance Janitorial Services
Reallocation of Incoming Costs
First Allocation $ 200,344 $ 592,417 $ 57,887
Unallocated Costs $ - $ - $ - Subtotal of First Allocation $ 200,344 $ 592,417 $ 57,887 Second Allocation $ 59,128 $ 53,865 $ 5,263
Unallocated Costs $ - $ - $ - Subtotal of Second Allocation $ 59,128 $ 53,865 $ 5,263 TOTAL FUNCTIONAL COSTS $ 709,431 $ 646,282 $ 63,150
Notes
[1] Capital Expenditures are excluded from allocations
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - EXP

Page 114 ends

Page 314 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1740- Building Maintenance First Second
Allocation Allocation Total
Departmental Expenditures $ 449,960 $ 449,960
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use 1,381 - 1,381
01-100-1010- City Council 13,566 8,557 22,123
01-100-1020- City Administration 17,896 9,794 27,690
01-100-1030- City Attorney 17,322 1,678 19,000
01-100-1050- Human Resources 19,991 5,903 25,894
01-100-1060- Risk Management 18,622 1,579 20,201
01-120-1210- City Clerk 9,199 2,768 11,967
01-130-1310- Accounting 44,880 12,691 57,571
01-130-1330- Management Information Systems 42,775 1,585 44,360 01-170-1710- City Hall - - - 01-170-1720- Maintenance Yard 13,087 14,471 27,558 01-170-1730- City-General Utilities 1,626 102 1,728
01-170-1740- Building Maintenance - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 200,344 $ 59,128 $ 259,472
Total Costs to be Allocated $ 650,304 $ 59,128 $ 709,431

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

Page 115 ends

Page 315 of 549 ends

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 11,109 13.776% 81,609 81,609 81,609 01-170-1720- Maintenance Yard 8,270 10.255% 60,753 60,753 60,753 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) - 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 - 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 23,314 28.910% 171,269 171,269 20,498 191,767 01-170-1740- Building Maintenance
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - Allocations

Page 116 ends

Page 316 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-170-1740- Building Maintenance
01-160-1620- Senior Center 16,080 19.940% 118,126 118,126 14,138 132,264 01-160-1630- Mini-Center (Module) 11,918 14.779% 87,552 87,552 10,479 98,030 01-160-1640- Swimming Pool 3,479 4.314% 25,557 25,557 3,059 28,616 01-160-1650- New Temple Park 2,200 2.728% 16,162 16,162 1,934 18,096 01-160-1660- Shively Park 1,258 1.560% 9,241 9,241 1,106 10,348 01-160-1670- Mary Van Dyke Park 3,015 3.739% 22,149 22,149 2,651 24,800 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% - - - - 01-170-1760- 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 80,643 100.000% $ 592,417 $ - $ 592,417 $ 53,865 $ 646,282 Allocation Basis: Square Footage of Buildings Maintained Source of Allocation: FW_SEM_Data Request email
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - Allocations

Page 117 ends

Page 317 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-170-1740- Building Maintenance
Janitorial Services 14.2
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 11,109 15.089% 8,735 8,735 8,735 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 - 0.000% - - - - 01-110-1100- Public Safety Center (Fund 01) 1,250 1.698% 983 983 105 1,088 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 - 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 23,314 31.667% 18,331 18,331 1,963 20,294 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - Allocations

Page 118 ends

Page 318 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-170-1740- Building Maintenance
01-160-1620- Senior Center 16,080 21.841% 12,643 12,643 1,354 13,997 01-160-1630- Mini-Center (Module) 11,918 16.188% 9,371 9,371 1,003 10,374 01-160-1640- Swimming Pool 3,479 4.725% 2,735 2,735 293 3,028 01-160-1650- New Temple Park 2,200 2.988% 1,730 1,730 185 1,915 01-160-1660- Shively Park 1,258 1.709% 989 989 106 1,095 01-160-1670- Mary Van Dyke Park 3,015 4.095% 2,371 2,371 254 2,624 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% - - - - 01-170-1760- 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 73,623 100.000% $ 57,887 $ - $ 57,887 $ 5,263 $ 63,150 Allocation Basis: Janitorial Services - Square Footage of Supported Facility Source of Allocation: FW_SEM_Data Request email
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - Allocations

Page 119 ends

Page 319 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1740- Building Maintenance

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 - - - 01-130-1330- Management Information Systems - - - 01-170-1710- City Hall 81,609 8,735 90,343 01-170-1720- Maintenance Yard 60,753 - 60,753
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 - - - 01-110-1100- Public Safety Center (Fund 01) - 1,088 1,088 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 - - - 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 191,767 20,294 212,060

ALLOCATION SUMMARY
Citywide Building
Maintenance Janitorial Services Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - Summary

Page 120 ends

Page 320 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1740- Building Maintenance

ALLOCATION SUMMARY
Citywide Building
Maintenance Janitorial Services Total
01-160-1620- Senior Center 132,264 13,997 146,261
01-160-1630- Mini-Center (Module) 98,030 10,374 108,404 01-160-1640- Swimming Pool 28,616 3,028 31,644
01-160-1650- New Temple Park 18,096 1,915 20,011
01-160-1660- Shively Park 10,348 1,095 11,443
01-160-1670- Mary Van Dyke Park 24,800 2,624 27,424
01-170-1020- City Administration - - - 01-170-1105- City Engineering - - - 01-170-1475- Environmental - - - 01-170-1480- Waste Management - - - 01-170-1520- Emergency Se - - - 01-170-1760- 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 $ 646,282 $ 63,150 $ 709,431 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
14 - Summary

Page 121 ends

Page 321 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1770- Vehicle Maintenance
Distribution Percentage 100.00%
Expense Type $
Personnel
5010 - SALARIES-FULL TIME $ 52,713 S $ 52,713
5105 - VISION INSURANCE 133 S 133
5110 - DENTAL INSURANCE 1,123 S 1,123
5115 - LIFE INSURANCE 1,287 S 1,287
5120 - MEDICAL INSURANCE 11,031 S 11,031
5125 - FICA-EMPLOYER SHARE 4,032 S 4,032
5140 - PERS RETIREMENT (EMPLOYER 3,666 S 3,666
5145 - TRAINING/UNEMP (EMPLOYER) 226 S 226
5180 - ALLOCATED BENEFITS 26 S 26
Subtotal Personnel Cost $ 74,236 $ 74,236
Operating Services & Supplies
5520 - MAINTENANCE-GENERAL $ 2,500 S $ 2,500
5525 - VEHICLE MAINTENANCE 12,665 S 12,665
5950 - EQUIPMENT LEASE 18,980 S 18,980
5966 - FUEL 275 S 275
Subtotal Operating Cost $ 34,419 $ 34,419
Disallowed Expenses
Subtotal Disallowed Costs $ - $ - DEPARTMENTAL EXPENDITURES $ 108,656 $ 108,656 Reallocation of Incoming Costs
First Allocation $ 36,670 $ 145,326
Unallocated Costs $ - $ - Subtotal of First Allocation $ 36,670 $ 145,326 Second Allocation $ 11,995 $ 11,995
Unallocated Costs $ - $ - Subtotal of Second Allocation $ 11,995 $ 11,995 TOTAL FUNCTIONAL COSTS $ 157,322 $ 157,322

DEPARTMENTAL EXPENSE DETAIL
Spread
Method
Citywide Vehicle
Maintenance
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
15 - EXP

Page 122 ends

Page 322 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1770- Vehicle Maintenance First Second
Allocation Allocation Total
Departmental Expenditures $ 108,656 $ 108,656
Incoming Costs
BLDG- Building Use $ - $ - $ -
EQUIP- Equipment Use - - - 01-100-1010- City Council 2,839 1,789 4,628 01-100-1020- City Administration 3,745 2,045 5,790
01-100-1030- City Attorney 4,183 405 4,588
01-100-1050- Human Resources 3,922 1,158 5,080
01-100-1060- Risk Management 3,916 332 4,248
01-120-1210- City Clerk 2,221 669 2,890
01-130-1310- Accounting 9,254 2,600 11,854
01-130-1330- Management Information Systems 3,630 135 3,764 01-170-1710- City Hall - - - 01-170-1720- Maintenance Yard 2,567 2,839 5,406 01-170-1730- City-General Utilities 393 25 417
01-170-1740- Building Maintenance - - - 01-170-1770- Vehicle Maintenance - - Total Incoming Costs $ 36,670 $ 11,995 $ 48,666
Total Costs to be Allocated $ 145,326 $ 11,995 $ 157,322

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

Page 123 ends

Page 323 of 549 ends

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 - 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 32 46.377% 67,398 67,398 5,563 72,961 01-110-1100- Public Safety Center (Fund 01) 1 1.449% 2,106 2,106 174 2,280 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 11 15.942% 23,168 23,168 1,912 25,080 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 24 34.783% 50,548 50,548 4,172 54,721 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 1 1.449% 2,106 2,106 174 2,280 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% - - - - 01-170-1770- Vehicle Maintenance
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
15 - Allocations

Page 124 ends

Page 324 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-170-1770- Vehicle Maintenance
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 - 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% - - - - 01-170-1760- 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 69 100.000% $ 145,326 $ - $ 145,326 $ 11,995 $ 157,322 Allocation Basis: Vehicle Count by Department
Source of Allocation: FY2019 Fixed Assets Schedule_052620mh.xlsx Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
15 - Allocations

Page 125 ends

Page 325 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1770- Vehicle Maintenance

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 - - 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 - - RECEIVING BUDGET UNITS 01-100-1031- City Prosecutor - - 01-100-1040- Community Promotion - - 01-105-1105- City Engineering 72,961 72,961 01-110-1100- Public Safety Center (Fund 01) 2,280 2,280 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 25,080 25,080 01-140-1440- Building & Safety - - 01-140-1475- General Engineering - - 01-140-7020- Code Enforcement - - 01-150-1510- Community Services Commission 54,721 54,721 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 2,280 2,280 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 - -

ALLOCATION SUMMARY
Citywide Vehicle
Maintenance Total
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
15 - Summary

Page 126 ends

Page 326 of 549 ends

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020
01-170-1770- Vehicle Maintenance

ALLOCATION SUMMARY
Citywide Vehicle
Maintenance Total
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 - - 01-170-1520- Emergency Se - - 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 $ 157,322 $ 157,322 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
15 - Summary

Page 127 ends

Page 327 of 549 ends

ALLOCABLE BUDGET UNITS
BLDG Building Use - $ - $ - $ - $ - $ - EQUIP Equipment Use - - - 01-100-1010 City Council 807 280,680 216,408 159,864 01-100-1020 City Administration 769 361,210 289,759 219,675 01-100-1030 City Attorney 616,688 - - 01-100-1050 Human Resources 86 266,670 206,238 139,157 01-100-1060 Risk Management 86 488,356 2,119 1,738
01-120-1210 City Clerk 280 278,818 233,629 165,926
01-130-1310 Accounting 599 16,491 687,656 510,256 310,524 01-130-1330 Management Information Systems 359,919 - - 01-170-1710 City Hall 28,235 179,639 - - 01-170-1720 Maintenance Yard 2,080 40,737 - - 01-170-1730 City-General Utilities 47,850 - - 01-170-1740 Building Maintenance 1,381 449,960 378,401 273,893 01-170-1770 Vehicle Maintenance 108,656 74,236 52,713

RECEIVING BUDGET UNITS
01-100-1031 City Prosecutor - - - 01-100-1040 Community Promotion 190,148 73,717 56,870 01-105-1105 City Engineering 444 1,696 1,696 1,696
01-110-1100 Public Safety Center (Fund 01) 10,436 5,538 4,467 3,302 01-110-1110 Public Safety & Law Enforcement (Fund 01) 5,200,893 - - 01-110-1170 School Safety 62,722 62,581 56,793 01-120-1220 Elections 5,100 2,961 1,976
01-130-1320 Business Licenses 40,660 - - 01-130-1350 Public Services 16,250 - - 01-130-1460 Animal Control 114,807 - - 01-140-1020 City Administration 150,406 150,406 107,948 01-140-1100 Public Safety 180,032 86,072 70,079
01-140-1410 Planning Commission 7,261 7,200 - 01-140-1430 Community Development 381 89,587 78,152 58,775 01-140-1440 Building & Safety 138 551,115 289,839 191,192 01-140-1475 General Engineering 74,014 - - 01-140-7020 Code Enforcement 90,197 74,222 52,143 01-150-1510 Community Services Commission 5,260 4,800 - 01-150-1515 Patriotic Co 2,200 2,200 - 01-150-1520 Emergency Community Resource Services 1,151 108 98 01-150-1530 Senior Services 147,645 110,936 89,082
01-150-1535 Extended Day-Care Services 37,111 36,892 17,211 01-150-1540 Recreation 574 5,378 830,909 792,291 657,898 01-151-1541 Youth Sports 26,844 - - 01-151-1542 Boxing 76,527 60,983 47,193 01-151-1543 Special Events 36,670 - - 01-151-1544 Fourth of July 40,271 10,012 - Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
C

Page 128 ends

Page 328 of 549 ends

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
Budget Unit
FY 20 City Hall Sq
Ftg Occupied Per
Department
FY 19 Annual Building
Depreciation Expense
per Department
FY 19 Annual
Equipment
Depreciation Expense
per Department
FY 20 Actual
Expenditures per
Department (excl.
debt, transfers,
capital)
FY 20 Actual Salaries,
Wages & Benefits per
Department
FY 20 Actual Salary
Expenditures per
Department
01-151-1545 Concerts In the Park 15,055 - - 01-151-1546 Christmas Wish 20,554 - - 01-160-1610 Community Center 1,840 2,990 71,978 - - 01-160-1620 Senior Center 1,805 64,483 - - 01-160-1630 Mini-Center (Module) 3,065 27,560 - - 01-160-1640 Swimming Pool 66,808 - - 01-160-1650 New Temple Park 2,092 5,246 67,157 6,091 5,183 01-160-1660 Shively Park 40,012 - - 01-160-1670 Mary Van Dyke Park 636 535 25,100 - - 01-170-1020 City Administration 375,518 184,555 135,873 01-170-1105 City Engineering 290,113 - - 01-170-1475 Environmental 41,122 - - 01-170-1480 Waste Management 6,500 - - 01-170-1520 Emergency Se 216,587 213,284 156,615 01-170-1750 Landscape Maintenance 599,817 498,121 332,235 01-170-1760 Street Maintenance 721,130 299,678 200,258
01-190-1920 Street Lighting (3,139) - - 02 Gas Tax Fund 02 3,312 3,312 3,312 05 Payroll Disbursement Fund - - - 06 Old American Act 376,305 71,088 48,250 07 Capital Improvement - Road Maint Rehab Acct Fund - - - 13 AQMD Fund 13 - - - 15 Quimby In Lieu - - - 20 Public Safety 62,635 - - 25 Used Oil Recycling Block Grant 7,263 - - 27 Beverage Recycling Grant 4,019 - - 37 Measure M Local Return 12,736 507 507 38 Capital Improvement - Prop "C" 71,665 20,729 14,630
39 Capital Improvement - Community Development Block Grant 82,757 68,453 47,241 40 Capital Improvement - HSIP Fund 7,779 - - 41 Prop A Park Bond Funds 41 - - - 44 Project "A" 329,179 285,188 192,555 45 Measure R Local Return 11,189 7,889 7,889
46 Sewer Assessment 52,207 49,582 37,979
67 Capital Improvement Fund 1,720 - - 68 Misc Grants Reimbursement 133,767 6,362 4,566 69 Misc Local Grants Fund 23,084 - - 84 Bond Debt Service Fund 251,343 - - 88 Bond Funds - Constr, Non-Taxable 2,960 - - 91 RDA Successor Agency Fund 110,757 107,379 87,119 92 Redev.Oblig.Retirement FD - - - 94 HSG Successor Agency Fund - - - AO All Others - - - Grand Total 3,589 $ 22,527.53 $ 60,256 $ 16,342,885 $ 5,582,796 $ 4,009,956 Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
C

Page 129 ends

Page 329 of 549 ends

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
Budget Unit

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
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

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
01-151-1541 Youth Sports
01-151-1542 Boxing
01-151-1543 Special Events
01-151-1544 Fourth of July
FY 19 Vehicle Count
per Department
Square Footage of
Insured Buildings
FY 20 Number of
Checks by
Department
FY 20 Actual
Expenditures per
Grant Fund
Account
FY 20 Actual
Salaries, Wages
& Benefits per
Public Works
Department/Divi
sion
Number of User
Licenses by
Department
- - - $ - $ - -
- - - - 255 - - 6
246 - - 5
106 - - - 241 - - 1
4 - - 1
88 - - 3
146 - - 6
211 - - - 11,109 478 - - - 8,270 207 - - - 530 - - - 211 - 378,401 8 77 - 74,236 1
- - - - 113 - - 1
32 59 - - - 1 86 - - 3
105 - - - 5 - - - 12 - - - 42 - - - 1 - - 5 - - -
- - - - 4 - - - 55 - - - 11 87 - - 5
75 - - 4
29 - - - 55 - - - 24 54 - - - 22 - - - 8 - - 0
250 - - 4
1 - - - 1 185 - - 9
98 - - - 40 - - 1
95 - - - 22 - - -
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
C

Page 130 ends

Page 330 of 549 ends

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
Budget Unit
01-151-1545 Concerts In the Park
01-151-1546 Christmas Wish
01-160-1610 Community Center
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
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
Grand Total
FY 19 Vehicle Count
per Department
Square Footage of
Insured Buildings
FY 20 Number of
Checks by
Department
FY 20 Actual
Expenditures per
Grant Fund
Account
FY 20 Actual
Salaries, Wages
& Benefits per
Public Works
Department/Divi
sion
Number of User
Licenses by
Department
- - - -
- - - - 23,314 290 - - - 16,080 277 - - - 11,918 109 - - - 3,479 168 - - - 2,200 201 - - - 1,258 72 - - - 3,015 92 - - - - 184,555 - 59 - - -
- - - -
- - - -
- - 213,284 - 242 - 498,121 5
615 - 299,678 2
- - - -
- 3,312 - - 630 - - - 350 376,305 - 1
- - - - 1 - - -
- - - - 4 62,635 - - 10 7,263 - - 10 4,019 - - 1 12,736 - - 33 71,665 - - 7 82,757 - 1 11 7,779 - -
- - - - 156 329,179 - 1
1 11,189 - 1
1 52,207 - - 1 1,720 - - 39 133,767 - 2
2 23,084 - -
- 251,343 - - 1 2,960 - - 2 110,757 - -
- - - -
- - - - 12,790 - - - 1.00
69 93,433 7,693 $ 1,544,676 $ 1,648,274 71
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
C

Page 131 ends

Page 331 of 549 ends

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
Budget Unit

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
01-151-1541 Youth Sports
01-151-1542 Boxing
01-151-1543 Special Events
01-151-1544 Fourth of July
Square Footage of
Buildings Maintained
Janitorial Services -
Square Footage of
Supported Facility
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - 11,109 11,109
8,270 -
- -
- -
- -
- -
- -
- -
- 1,250
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
C

Page 132 ends

Page 332 of 549 ends

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
Budget Unit
01-151-1545 Concerts In the Park
01-151-1546 Christmas Wish
01-160-1610 Community Center
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
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
Grand Total
Square Footage of
Buildings Maintained
Janitorial Services -
Square Footage of
Supported Facility
- -
- - 23,314 23,314
16,080 16,080
11,918 11,918
3,479 3,479
2,200 2,200
1,258 1,258
3,015 3,015
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - 80,643 73,623
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
C

Page 133 ends

Page 333 of 549 ends

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

LIST OF 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
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
Enter the project number and description for budget units to be allocated by this plan.

Enter in both Small Caps and CAPS. Follow labeling for source year, not plan year Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
D

Page 134 ends

Page 334 of 549 ends

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

LIST OF 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
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
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
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
Enter the list of budget units to receive overhead. Use the structure most similar to the year being planned (e.g., the budget year), despite the source data for allocated costs referencing a prior year.

Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
D

Page 135 ends

Page 335 of 549 ends

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
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
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
D

Page 136 ends

Page 336 of 549 ends

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516

CITY OF SOUTH EL MONTE
Report for:

User Fee Study
December 1, 2022

ATTACHMENT C

Page 337 of 549 ends

City of South El Monte
User Fee Study 2

TABLE OF CONTENTS

1. Executive Summary ........................................................................................................ 3

1.1 Findings ..................................................................................................................... 3

1.2 Report Format ........................................................................................................... 4

2. Introduction and Fundamentals ...................................................................................... 5

2.1 Scope of Study ........................................................................................................... 5

2.2 Methods of Analysis .................................................................................................. 5

3. Community Development & Public Works ..................................................................... 11

3.1 Cost of Service Analysis ........................................................................................... 11

3.2 Fee Establishment ................................................................................................... 13

3.3 Cost Recovery Evaluation ........................................................................................ 14

4. Parks & Recreation ....................................................................................................... 16

4.1 Cost of Service Analysis ........................................................................................... 16

4.2 Fee Establishment ................................................................................................... 16

4.3 Cost Recovery Evaluation ........................................................................................ 16

5. Conclusion .................................................................................................................... 19 Appendices
Cost of Service Analysis (Fee Tables) Appendix A
Planning Division A.1
Land Development Engineering Division A.2
Building Division A.3
Parks & Recreation Division A.4
Comparative Fee Survey Appendix B
Planning Division B.1
Land Development Engineering Division B.2
Building Division B.3
Parks & Recreation Division B.4

Page 338 of 549 ends

City of South El Monte
User Fee Study 3

1. EXECUTIVE SUMMARY
NBS performed a User Fee Study (Study) for the City of South El Monte. The purpose of this report is to present the findings and recommendations of the various fee analyses performed as part of the Study and provide the City with the information needed to update and establish user and regulatory fees for service.

Throughout the process, the Study afforded much effort to ensure that not only are the fees and charges reasonable and equitable, but that they also meet industry standards and uphold the statutory requirements of the State of California.

California cities, counties, and special districts may impose user and regulatory fees for services and activities they provide through provisions set forth in the State Constitution, Article XIII C § 1. Under this legal framework, fees for services, products, and regulatory programs may not exceed the reasonable cost of providing the service or performing the activity. For a fee to qualify as such, it must relate to a service or activity performed at the request of an individual or entity upon which the fee is imposed, or their actions specifically cause the local government agency to perform additional activities. In this instance, the service or underlying action causing the local agency to perform the service is either discretionary and/or is subject to regulation. As a discretionary service or regulatory activity, the user fees and regulatory fees considered in this Study fall outside of the definition and statutory requirement to impose general taxes, special taxes, and fees as a result of property ownership.

The City’s main reason for conducting this Study was twofold: (1) first, to ensure that existing fees do not exceed the costs of service, and (2) second, to provide an opportunity for City Council to re-align fee amounts with localized cost recovery policies.

1.1 Findings
This Study examined user and regulatory fees managed by the City’s Community Development Department, including the Planning and Building divisions, as well as the Public Works Department’s Land Development Engineering Division and the Community Services Department’s Parks & Recreation Division. The Study identified an estimated $3.8 million in eligible costs for recovery from fees for service compared to approximately $1.96 million the City is currently collecting each year from fees. The following table provides a summary of the Study’s results:

Table 1. Report Summary
Fee Category
Annual Estimated
Revenues at
Current Fee
Annual Estimated
Revenues at Full
Cost Recovery Fee
Annual Cost
Recovery
Surplus / Deficit
Existing Cost
Recovery
Percentage
Annual Estimated
Revenues at
Recommended
Cost Recovery Fee
Recommended
Cost Recovery
Percentage
Planning $ 259,661 102,187 $ (157,474) $ 39% 154,959 $ 60% Engineering $ 360,760 370,114 $ 9,354 $ 103% 360,760 $ 100% Building $ 1,265,905 1,324,206 $ 58,301 $ 105% 1,256,952 $ 99% Recreation $ 1,911,833 168,292 $ (1,743,541) $ 8.8% 179,167 $ 9.4% Total 1,964,799 $ 3,798,159 $ (1,833,360) $ 52% 1,951,838 $ 51%

Page 339 of 549 ends

City of South El Monte
User Fee Study 4
As shown in Table 1 above, the City is recovering approximately 52% of the costs associated with providing user and regulatory fee-related services. Should the Council adopt fees at 100% of the full cost recovery amounts determined by this Study, an additional $1.8 million in costs could be recovered.

However, as Section 2.2.3 later explains, there may be other local policy considerations that support adopting fees at less than the calculated full cost recovery amount. Since this element of the Study is subjective, NBS provided the maximum potential of fee amounts at 100% full cost recovery for the City to consider, while the City departments/divisions recommended the appropriate cost recovery levels at or below full cost amounts. Initial staff recommendations for adjusted fee amounts are projected to recover approximately 51% of the total costs of providing fee-related services, assuming the demand for services remains the same. Once City Council has reviewed and evaluated the results of the Study, the City can set fees at appropriate cost recovery levels according to local policy goals and considerations.

1.2 Report Format
This report documents the analytical methods and data sources used in the Study, presents findings regarding current levels of cost recovery achieved from user and regulatory fees, discusses recommended fee amounts, and provides a comparative survey of fees to neighboring agencies for similar services. The report is organized into the following sections:
 Section 2 - Outlines the general framework, approach, and methodology of the Fee Study.  Sections 3 through 4 - Discusses the results of the cost of service analysis by division and/or fee program. The analysis includes: (1) fully burdened hourly rate(s); (2) calculation of the costs of providing service; (3) the cost recovery performance of each fee category; and, (4) the staff-recommended fees for providing services.
 Section 5 - Presents the conclusions of the analysis provided in the preceding sections.  Appendices to this report - Include additional details of the analysis performed and a comparison of the fees imposed by neighboring agencies for similar services.

Page 340 of 549 ends

City of South El Monte
User Fee Study 5

2. INTRODUCTION AND FUNDAMENTALS

2.1 Scope of Study
The following is a summary of the fees evaluated during the Study:
 Community Development Department
o Planning
o Building
 Land Development Engineering Division
 Parks and Recreation Division
The fees examined in this report specifically exclude development impact fees, utility rates, and any special tax assessments which fall under a different set of statutory and procedural requirements from the body of user and regulatory fees analyzed in this Study. The Study also excludes facility and equipment rental rates, as well as most fines and penalties imposed by the City for violations of its requirements or codes.1

2.2 Methods of Analysis
Three phases of analysis were completed for each City department, division or section studied:

2.2.1 COST OF SERVICE ANALYSIS
This cost of service analysis is a quantitative effort that compiles the full cost of providing governmental services and activities. There are two primary types of costs considered: direct and indirect costs. Direct costs are those that specifically relate to an activity or service, including the real-time provision of the service. Indirect costs are those that support the provision of services in general but cannot be directly or easily assigned to a singular activity or service.

Direct Costs:
 Direct personnel costs – Salary, wages and benefits expenses for personnel specifically involved in the provision of services and activities to the public. 1 According to the California Constitution Article XII C § 1 (e) (4) and (5), the City is not limited to the costs of service when charging for entrance to or use of government property, or when imposing fines and penalties.

Cost of
Service
Analysis
Fee
Establishment
Cost Recovery
Evaluation

Page 341 of 549 ends

City of South El Monte
User Fee Study 6
 Direct non-personnel costs – Discrete expenses attributable to a specific service or activity performed, such as contractor costs, third-party charges, and materials used in the service or activity.

Indirect Costs:
 Indirect personnel costs – Personnel expenses supporting the provision of services and activities. This can include line supervision and departmental management, administrative support within a department, and staff involved in technical support activities related to the direct services provided to the public.
 Indirect non-personnel costs – Expenses other than labor involved in the provision of services. In most cases, these costs are allocated across all services provided by a department, rather than directly assigned to individual fee/rate categories.  Overhead costs – These are expenses, both labor and non-labor, related to agency-wide support services. Support services include general administrative services such as City Manager, Finance, Human Resources, etc. The amount of costs attributable to the departments or divisions included in this Study were sourced from the City’s Cost Allocation Plan.

All cost components in this Study use annual (or annualized) figures, representing a twelve-month cycle of expenses incurred by each department/division in the provision of all services and activities City-wide.

Nearly all the fees reviewed in this Study require specific actions on the part of City staff to provide the service or conduct the activity. Since labor is the primary underlying factor in these activities, the Study expresses the full cost of service as a fully burdened cost per labor hour. NBS calculated a composite, fully burdened, hourly rate for each department, division, program, or activity applicable to the specific organization and needs of each area studied. This rate serves as the basis for further quantifying the average full cost of providing individual services and activities. Determining the fully burdened labor rate for each department, and the various functional divisions within a department, requires two data sets: (1) the full costs of service, and (2) the number of staff hours available to perform those services. NBS derived the hours available based on the complete list of all City employees and/or available service hours of its contracted professionals (where applicable).

The City supplied NBS with the total number of paid labor hours for each employee involved in the delivery of services included in this Study. These available hours represent the amount of productive time available to provide both fee-recoverable and non-fee recoverable services and activities. Available labor hours divided into the annual full costs of service equal the composite, fully burdened, labor rate. Some agencies may also use the resulting rates for purposes other than setting fees, such as calculating the full cost of general services or structuring a cost recovery agreement with another agency or third party.

NBS also assisted the City in estimating the staff time for the services and activities listed in the City’s fee schedule. The City does not systematically track the service time of activities for all departments or all individual fee-level services provided, therefore, NBS relied on interviews and questionnaires to develop the necessary data sets of estimated labor time. In many cases, the City provided estimates of the average amount of time (in minutes and hours) it took to complete a typical service or activity considered on a per-occurrence basis.

Page 342 of 549 ends

City of South El Monte
User Fee Study 7
It should be noted that the development of these time estimates was not a one-step process but required careful review by both NBS and department managers to assess the reasonableness of such estimates.

Based on the results of this review, the City reconsidered its time estimates until all parties were comfortable that the fee models reasonably reflected the average service level provided by the City.

Finally, the fully burdened labor rate(s) calculated in earlier steps were applied at the individual fee level time estimates, yielding an average total cost of providing each fee for service or activity. The graphic below provides a visual representation of the steps discussed in this section.

2.2.2 FEE ESTABLISHMENT
The fee establishment process includes a range of considerations, including the following:
 Addition to and deletion of fees – The Study provided each department with the opportunity to propose additions and deletions to their current fee schedules, as well as re-name, reorganize, and clarify which fees were to be imposed. Many of these fee revisions allowed for better adherence to current practices, as well as the improvement in the calculation, application, and collection of the fees owed by an individual. Some additions to the fee schedule were simply the identification of existing services or activities performed by City staff for which no fee is currently charged.

Available Work
Hours
Total Time on
Task per Fee
Maximum
(100% Cost
Recovery)
Fee Amount
Labor
Costs
Operating
Costs
Overhead
Costs [ ]

Page 343 of 549 ends

City of South El Monte
User Fee Study 8
 Revision to the structure of fees – In most cases, the focus was to re-align the fee amount to match the costs of service and leave the current structure of fees unchanged. However, in several cases, fee categories and fee names had to be simplified or re-structured to increase the likelihood of full cost recovery or to enhance the fairness of how the fee is applied to the various types of fee payers.
 Documentation of the tools used to calculate special cost recovery – The City’s fee schedule should include the list of fully burdened rates developed by the Study. Documenting these rates in the fee schedule provides an opportunity for the City Council to approve rates for cost recovery under a “time and materials” approach. It also provides clear publication of those rates so that all fee payers can readily reference the basis of any fee amounts. The fee schedule should provide language that supports special forms of cost recovery for activities and services not included in the adopted master fee schedule. In these rare instances, published rates are used to estimate a flat fee or bill on an hourly basis, which is at the department director’s discretion.

2.2.3 COST RECOVERY EVALUATION
The NBS fee model compares the existing fee for each service or activity to the average total cost of service quantified through this analysis. Here are the possible outcomes of the fee analysis:
 Cost recovery rate of 0% - This signifies that there is currently no current recovery of costs from fee revenues (or insufficient information available for evaluation).  Cost recovery rate of 100% - This means that the fee currently recovers the full cost of service.
 Cost recovery rate between 0% and 100% - This indicates partial recovery of the full cost of service through fees.
 Cost recovery rate greater than 100% - This means that the fee exceeds the full cost of service. User fees and regulatory fees should not exceed the full cost of service.

In all cases, the cost recovery rate achieved by a fee should not be greater than 100%. In most cases, imposing a fee above this threshold could change the definition of the charge from a cost of service based fee to a tax which has other procedural requirements, such as ballot protest or voter approval.

NBS assisted with modeling the “recommended” or “target” level of cost recovery for each fee, established at either 100% or any amount less than the calculated full cost of service. Targets and recommendations reflect discretion on the part of the agency based on a variety of factors, such as existing City policies and agency-wide or departmental revenue objectives, economic goals, community values, market conditions, level of demand, and others.

A general method of selecting an appropriate cost recovery target is to consider the public and private benefits of the service or activity in question, such as:
 To what degree does the public at large benefit from the service?  To what degree does the individual or entity requesting, requiring, or causing the service benefit?

Page 344 of 549 ends

City of South El Monte
User Fee Study 9
When a service or activity benefits the public at large, there is generally little to no recommended fee amount (i.e., 0% cost recovery), reinforcing the fact that a service which truly benefits the public is best funded by general resources of the City, such as revenues from the General Fund (e.g., taxes). Conversely, when a service or activity wholly benefits an individual or entity, the cost recovery is generally closer to or equal to 100% of cost recovery from fees collected from the individual or entity.

In some cases, a strict public-versus-private benefit judgment may not be sufficient to finalize a cost recovery target. Any of the following factors and considerations may influence or supplement the publicversus-private benefit perception of a service or activity:
 If optimizing revenue potential is an overriding goal, is it feasible to recover the full cost of service?
 Will increasing fees result in non-compliance or public safety problems?  Are there desired behaviors or modifications to behaviors of the service population helped or hindered through the degree of pricing for the activities?  Does current demand for services support a fee increase without adverse impact to the community served or current revenue levels? In other words, would fee increases have the unintended consequence of driving away the population served?  Is there a good policy basis for differentiating between the type of user (e.g., residents vs. non-residents, residential vs. commercial, non-profit entities, and business entities)?  Are there broader City objectives that merit a less than full cost recovery target from fees, such as economic development goals and local social values? NBS provided the cost of service calculation based on 100% full cost recovery and the framework for the City’s use to adjust the amount of cost recovery in accordance with its broader goals as they pertain to code compliance, cost recovery, economic development, and social values.

2.2.4 COMPARATIVE FEE SURVEY
Appendix B presents the results of the Comparative Fee Survey for the City. Policy makers often request a comparison of their jurisdictional fees to those of surrounding or similar communities. The purpose of a comparison is to provide a sense of the local market pricing for services, and to use that information to gauge the impact of recommendations for fee adjustments.

In this effort, NBS worked with the City to choose five comparative agencies – City of Duarte, El Monte, Rosemead, Temple City and Los Angeles County. It is important to keep the following in mind when interpreting the general approach to, and use of, comparative survey data:
 Comparative surveys do not provide information about cost recovery policies or procedures inherent in each comparison agency.
 A “market-based” decision to price services below the full cost of service calculation is the same as deciding to subsidize that service.
 Comparative agencies may or may not base their fee amounts on the estimated and reasonable cost of providing services. NBS did not perform the same level of analysis of the comparative agencies’ fees.
 The results of comparative fee surveys are often non-conclusive for many fee categories.

Comparison agencies typically use varied terminology for the provision of similar services.

Page 345 of 549 ends

City of South El Monte
User Fee Study 10
NBS made every reasonable attempt to source each comparison agency’s fee schedule from their respective websites and compile a comparison of fee categories and amounts for the most readily comparable fee items that match the City’s existing fee structure.

2.2.5 DATA SOURCES
The following data sources were used to support the cost of service analysis and fee establishment phases of this Study:
 The City’s Adopted Budget for Fiscal Year 2021-22
 A complete list of all City personnel, salary/wage rates, regular hours, paid benefits, and paid leave amounts provided by the Finance Department
 Prevailing fee schedules
 Annual workload data provided by each department and/or fee program evaluated in the Study
The City’s adopted budget serves as an important source of information that affects the cost of service results. NBS did not audit or validate the City’s financial documents and budget practices, nor was the cost information adjusted to reflect different levels of service or any specific, targeted performance benchmarks. This Study accepts the City’s budget as a legislatively adopted directive describing the most appropriate and reasonable level of City spending. NBS consultants accept the City Council’s deliberative process and the City’s budget plan and further assert that through this legislative process, the City has yielded a reasonable and valid expenditure plan to use in setting cost-based fees.

Page 346 of 549 ends

City of South El Monte
User Fee Study 11

3. COMMUNITY DEVELOPMENT & PUBLIC WORKS
The Community Development Department is responsible for analyzing land use and development proposals from an environmental, zoning, land use, and design standpoint and provides recommendations to the Planning Commission and the City Council. They inspect all new construction, additions, and tenant improvements to ensure compliance with all zoning standards and building standards and prepare, update and administer the City’s General Plan. Additionally, they provide information and assistance to the public with regards to the City’s development review process.

The Community Development Department consists of the following divisions:
 Building and Safety Division
 Code Enforcement Division
 Economic Development Division
 Housing Division
 Planning Division
 Vacant and Abandoned Property Registration
For purposes of this Study, the costs of the Public Works Department were analyzed together with Community Development since the two departments share upper-level management. The Public Works Department consists of two divisions: Land Development Engineering which issues permits and provides administration and inspection for all activities within the public right-of-way, and the Maintenance Services division. This analysis focused specifically on the Land Development Engineering fees for service.

3.1 Cost of Service Analysis
The following table shows the estimated annual full cost of providing services for each primary service area within the Community Development and Public Works Departments, as well as calculates the fully burdened cost per hour for cost recovery purposes through fees for services.

Table 2. Fully Burdened Hourly Rate
As shown in the table above, the total cost of providing all Community Development and Public Works services is approximately $5.1 million per year. The results of the cost of service analysis identified $237,000 in costs eligible for recovery from the City’s Current Planning Division fees, $331,000 for Land Development Engineering Division fees, and $1.3 million for Building Division fees. The remaining $3.3 million in costs are recommended for recovery through funding sources other than fees. All subsequent cost of service calculations at the individual fee level assume a fully burdened hourly rate of $187 for Planning, $168 for Engineering and $124 for Building.

Public Counter/
General
Information
Long Range
Planning
Current
Planning
Housing/
Economic
Development/
CDBG
Building Direct
Services
Code
Enforcement
PW Capital
Projects/
Grants/
Maintenance
Land
Development
Engineering
Total
Labor $ 15,028 - $ 65,120 $ 3,679 $ 87,154 $ 446,025 $ 1,390,363 $ - $ 2,007,370 $ Recurring Non-Labor 450,217 - 15,942 53 830,137 113,150 301,805 295,000 2,006,304 Citywide Overhead 30,280 - 131,213 168 216,317 57,224 157,058 1,410 593,669 Department Admin 57,811 3,343 24,765 455 132,254 71,913 215,743 34,581 540,867 Total 3,343 $ 553,336 $ 237,040 $ 4,354 $ 1,265,862 $ 688,312 $ 2,064,969 $ 330,991 $ 5,148,209 $ Fully Burdened Hourly Rate $ 124 187 $ $ 168
Reference: Direct Hours 1,265 10,215 1,968
Cost Element

Page 347 of 549 ends

City of South El Monte
User Fee Study 12
Table 2 shows segregation of the total cost of services into eight primary service categories. In order to clarify the underlying costs and assumptions used to calculate the total costs eligible for recovery in fees as well as the fully burdened hourly rates, the following provides a description of each service category:
 Public Counter/General Information – Activities associated with responding to phone calls and general information requests that support the development review process. Typically, some portion of costs for the provision of general public information and assistance do not apply toward recovery from fees and are considered a basic function of governmental services to the public. Staff estimated that approximately 80% of these costs support land use application review activities, while the remaining costs should not be considered in the calculation of fees for services.
 Long-Range Planning – Planning staff supports the ongoing maintenance and cyclical update of the City’s General Plan and local Zoning Ordinances. These costs are not considered as directly recoverable from fees. Some California agencies recover a portion of these costs through a surcharge on top of relevant planning and building permits.  Current Planning – Planning Division’s responsibilities that are comprised mostly of development review and approval; therefore, 100% of these costs are recoverable from its routine fees for service.
 Housing/Economic Development/CDBG – Activities associated with staff support of housing, economic and CDBG projects. These costs are not recommended for recovery through fees for service.
 Building Direct Services – The Building Division’s responsibilities are comprised mostly of development review and approval; therefore, 100% of these costs are recoverable from its routine fees for service.
 Code Enforcement – Work activities in response to a complaint received by the Building Division related to violation of a prior condition of approval, City Ordinance or State law.

Includes complaint investigation, follow up, and any associated abatement or enforcement actions. None of these costs are recommended for recovery in the City’s user and regulatory fees for service.
 PW Capital Projects/Grants/Maintenance – Public Works Maintenance Division activities associated with staff support of capital projects, and system maintenance. These services often receive grant funding; therefore, these costs are not recommended for recovery through fees for service.
 Land Development Engineering – The Land Development Engineering Division’s focus is development review and approval; therefore, 100% of these costs are recoverable from its routine fees for service.

The fully burdened hourly rate involves significant analytical and policy-related decisions regarding the inclusion of categorized activity costs. The decision to either include or exclude certain costs toward recovery in fees for service stems from the basic fee setting parameters set forth by industry standard fee calculation methods and the California State Constitution.

Page 348 of 549 ends

City of South El Monte
User Fee Study 13

3.2 Fee Establishment
The following is a summary of the overall changes to the Community Development Department and Land Development Engineering’s fee schedule:
 Planning Division:
o Deletion of fees that are no longer used or needed such as Zoning Regulation Amendment, Zoning Map and Minor Conditional Use Permit; o Reorganization of fee categories Lot Line Adjustment and Certificate of Compliance to the Engineering fee schedule; and,
o Addition of new fee categories, notated as “New” in the Current Fee / Deposit column of Appendix A.1.2
These fee categories include:
 Address Creation/Change
 Business License processing fee for Street Vending and all other license types  Entitlement – Compliance Review
 Fireworks Permit Application Processing Fee
 Pre-Application Consultation Fee
 Pre-Sale Inspection Permit
 Street Name Change
 Tobacco/E-cigarette Vending Permit
 Modification of Development Standards
 Site Development Permit
 Engineering Division
o Deletion of fees that are no longer used or needed:
 News Rack Permit
 Curb Painting
 Sign Posting in the Public Right-of-Way
 Banner Hanging in the Public Right-of-Way
 Well Monitoring
 Map Monuments Requiring Survey Check
 Tract Closeout
 Certificate of Compliance
 New Streets
o Reorganization of fee categories such as Encroachment Permits, Street Cut Permits for clarification or to create a more user-friendly fee structure; and, o Addition of new fee categories, notated as “New” in the Current Fee / Deposit column of Appendix A.2. These fee categories include:
 Final Map Review – Each additional lot
 Monument Inspection – Each additional
2 Refer to Section 2.2, Methods of Analysis, for additional discussion on the Study’s approach to adding, deleting, and revising fee categories.

Page 349 of 549 ends

City of South El Monte
User Fee Study 14
 Lot Line Adjustment/Lot Merger/Certificate of Compliance – Beyond 3rd Submittal
 Grading Plan Review – updated scaled tiers
 Public Improvement & Private Streets – Plan Check & Inspection  Planning Entitlement/Application Review
 Engineering Plan Check of Architectural Plans
 Low Impact Development / SWPPP
 Building Division
o Deletion of fees that are no longer used or needed:
 Building Energy and Accessibility Plan Check
 Electrical Branch Circuit fees over 40
 Mechanical ventilation systems not part of an air conditioning system  Plumbing cesspool, overflow seepage pit, percolation test pot, swimming pool drywall, or drain field extension or replacement
 Plan Maintenance Fee
o Reorganization/Addition of fee categories: Overall, the Building Division’s fee schedule was significantly re-organized for clarification and to create a more userfriendly fee structure. The County of Los Angeles’ fee schedule was used as the basis of the additional new fee categories, notated as “New” in the Current Fee / Deposit column of Appendix A.3.

3.3 Cost Recovery Evaluation
Appendix A.1-A.3 presents the results of the detailed cost recovery analysis of fees for the City’s Community Development Department and Land Development Engineering Division. In the Appendices, the “Cost of Service per Activity” column establishes the maximum adoptable fee amount for the corresponding service identified in the “Fee Name” list.

Currently, the Department is recovering approximately 95% of the total cost of providing services from fees. As the table below shows, the City collects approximately $1.8 million per year in revenue at the current fee amounts. At full cost recovery and the same demand level for these services, the City would recover approximately $1.9 million.

Page 350 of 549 ends

City of South El Monte
User Fee Study 15
Table 3. Cost Recovery Outcomes
NBS provided a full cost of service evaluation and the framework for considering fees, while the City departments determined the appropriate cost recovery levels at or below full cost amounts.

The “Recommended Fee / Deposit Level” column in Appendix A.1-A.3 displays the City staff’s initial recommended fee amounts. Based on this information, the staff recommends that all fees recover 100% of the costs of providing services, except the following:

Planning
 Conditional Use Permit
 Conditional Use Permit – Modification
 Filming Permit
 General Plan Amendment
 Mapping – Tentative Parcel and Tract Maps
 Pre-Sale Inspection Permit
 Sign Permit
 Specific Plan
 Specific Plan Amendment
 Street Name Change
 Temporary Use Permit
 Variance
 Zone Change
 Zoning Compliance Letter
 Modification of Development Standards
 Site Development Permit
Building
 Building Permit/Inspection permits with a valuation greater than $25,000  Building Plan Checks with a valuation greater than $25,000 These initial recommendations for adjusted fee amounts are projected to recover approximately 94% of the total costs of providing fee-related services, assuming the demand for services remains the same.

Fee Category
Annual Estimated
Revenues at
Current Fee
Annual Estimated
Revenues at Full
Cost Recovery Fee
Annual Cost
Recovery
Surplus / Deficit
Existing Cost
Recovery
Percentage
Annual Estimated
Revenues at
Recommended
Cost Recovery Fee
Recommended
Cost Recovery
Percentage
Planning $ 259,661 102,187 $ (157,474) $ 39% 154,959 $ 60% Engineering $ 360,760 370,114 $ 9,354 $ 103% 360,760 $ 100% Building $ 1,265,905 1,324,206 $ 58,301 $ 105% 1,256,952 $ 99% Total 1,796,507 $ 1,886,326 $ (89,819) $ 95% 1,772,671 $ 94%

Page 351 of 549 ends

City of South El Monte
User Fee Study 16

4. PARKS & RECREATION
The South El Monte Parks and Recreation Division is part of the Community Services Department and has the purpose of providing quality services for all ages. This includes after-school programs, community special events, and an abundance of educational enrichment, arts, leisure and sports classes. The Recreation Division also provides seasonal programming such as day camps, aquatic programs, and sports leagues and camps. In addition, the Recreation Division coordinates facility rentals and reservations for private occasions.

4.1 Cost of Service Analysis
NBS developed composite, fully burdened, hourly rates for full-time and part-time personnel. This evaluation of the rates incorporated the unique manner in which the department typically staffs services and activities. Table 4 provides a summary of the hourly rate outcomes:

Table 4. Fully Burdened Hourly Rates - Recreation
All subsequent cost of service calculations at the individual fee level assume a fully burdened hourly rate of $109 for full-time employees and $26 for part-time employees in support of the City’s Direct Services.

When work is performed after hours, a rate of $132 can be used for full-time staff and $32 for part-time staff.

4.2 Fee Establishment
The list of fees for parks and recreation services includes two main service categories, fees for participation in camps and classes, and fees for use of City facilities. The results of this Study added very few new fees and left the rest of the fee schedule primarily unchanged.

4.3 Cost Recovery Evaluation
Annual Cost Recovery
The course of this Study first evaluated the Division’s overall annual cost recovery performance for each primary program offering by comparing the most recent fiscal year of revenues collected, to the total program costs established through the Study.

Full-Time Part-Time TOTAL
$ 170,400 $ 665,046 $ 835,446
26,993 105,351 132,344
65,743 256,583 322,326
95,758 373,729 469,487
31,049 121,181 152,230
$ 389,944 $ 1,521,889 $ 1,911,833
$ 109 $ 26 $ 31
58,169 3,592 61,761
$ 132 $ 32 $ 38
Cost Component
Salaries
Benefits
Non-Labor Costs
Citywide Overhead
Department Admin
TOTAL
Fully Burdened Rate
Reference: Direct Hours Only
Overtime Rate

Page 352 of 549 ends

City of South El Monte
User Fee Study 17
The table below summarizes results of the total program cost analysis. As shown, the City recovers approximately 8.8% of the annual total costs of Division programs per year through fees for services.

TABLE 5. COST RECOVERY EVALUATION BY PROGRAM
As Table 5 shows, the City collects approximately $168,000 per year in revenue at current fee amounts. At full cost recovery and the same demand level for these services, the City would recover approximately $1.9 million. In NBS’ experience, a less than 100% cost recovery outcome is typical for recreation user fees; especially for programs offered to youth.

Programs, Camps and Classes
The annual cost of service information from Table 5 was used to evaluate individual fees associated with programs, camps and classes. In Appendix A.4, the column labeled “Annual Estimated Labor Hours” was derived through discussion with Division staff about the amount of staff time per year spent on various programs, camps and classes. Those hours were then divided by the “Annual Participant Capacity” to establish the “Estimated Cost Per Participant”, regardless of whether the participant is a resident or nonresident of the City. With this information, the City can choose to set a recommended fee at or below the total cost per participant, and as a policy decision, can set a discounted rate for City of South El Monte residents or establish a multiple participant discount.

Facility Rentals
NBS did not evaluate the facility rental fees on an individual basis. As stated in the introduction, Article XIIIC of the California Constitution provides the definition of what constitutes a “tax” and under section 1(e), a “’tax’ means any levy, charge, or exaction of any kind imposed by local government”, except for seven stated exceptions to this definition. The program, camps and classes fees discussed above fall under the first three exceptions listed, which are fees and charges for benefits conferred and privileges Programs/Facilities Labor Recurring
Non-Labor
Overhead
Costs
Division
Support
Activities
Total Cost of
Services
FY 21-22
Revenue
Cost
Recovery
%
T-Ball $ 6,028 7,001 $ 4,082 $ 1,480 $ 18,591 $ 4,384 $ 23.6% Youth Basketball 20,035 26,048 11,680 4,997 62,761 12,794 20.4% Adult Basketball 7,252 74 2,946 889 11,161 2,275 20.4%
Basketball Camp 7,384 75 2,999 905 11,363 2,316 20.4%
Rec Swim 13,161 58,360 23,706 8,239 103,466 2,183 2.1%
Swim Lessons 63,578 14,338 25,826 8,975 112,717 42,252 37.5% Swim Team 7,059 10,908 4,431 1,938 24,335 555 2.3%
Boxing 13,362 84,651 70,900 14,613 183,526 12,931 7.0%
Winter Camp 19,513 1,016 7,926 2,462 30,917 685 2.2%
Summer Camp 112,897 5,879 45,859 14,243 178,877 3,963 2.2% Spring Camp 11,459 597 4,655 1,446 18,157 402 2.2%
Contract Classes 4,592 2,759 1,865 797 10,013 2,370 23.7% Rec Classes 25,768 1,342 10,467 3,251 40,827 - 0.0%
Open Gym 454 8,723 3,543 1,101 13,821 - 0.0%
Community Center After School Program 134,563 7,007 60,438 17,476 219,484 4,863 2.2% New Temple After School Program 121,516 6,327 54,578 15,782 198,204 4,391 2.2% Mini Center After School Program 130,295 6,784 58,521 16,922 212,522 4,709 2.2% 5K Run 4,905 9,953 4,637 1,687 21,182 - 0.0%
Other City Sponsored Events 89,196 100,958 54,120 21,133 265,407 38,550 14.5% Field Facility Reservation 11,199.91 20,109.95 4,549.47 3,102.33 38,962 6,401 16.4% Building Facility Reservation 17,154 62,869 6,968 7,526 94,517 15,529 16.4% Park Facility Reservation 11,793 21,174 4,790 3,267 41,024 6,740 16.4% Total Cost of Services 967,790 $ 322,326 $ 469,487 $ 152,230 $ 1,911,833 $ 168,292 $ 8.8%

Page 353 of 549 ends

City of South El Monte
User Fee Study 18
granted, services and products provided, or regulatory services. Charges qualifying under these exceptions may not “exceed the reasonable costs to the local government of providing the service or product”.

Facility rentals, however, fall under exception number 4, “a charge imposed for entrance to or use of local government property, or the purchase, rental or lease of local government property.” Charges qualifying under this exception do not include the “reasonable cost limitation” found in the first three exceptions.

However, as a general law city, South El Monte is also subject to the requirements of Government Code section 50402 (a) which states: “A city, county, or city and county owning property or leasing property which is devoted to park, amusement, or recreational purposes may make a charge for use or services provided therein in the amount as may be provided by resolution by the governing body. No charge shall be imposed which exceeds the cost of the service provided.” Based on the results shown in Table 5, the City’s current facility rental fees recover far less than the full cost of providing services. The City may want to consider an overall percentage increase to existing rental amounts “across the board”. The comparison provided in Appendix B.4 shows what other municipalities charge for similar facilities in the surrounding area.

Service Request Fees
For fees associated with the individual service requests, such as facility rental reservation, lining of ball fields, and use of lights, an evaluation of the cost of service for individual fees was performed. NBS interviewed staff to gather the estimated amount of time associated with all service request fees. Using the time estimates provided by City staff in combination with the fully-burdened hourly rates calculated above, NBS is estimated the full cost for providing each service.

TABLE 6. SERVICE REQUEST FEE ANALYSIS
The City is not currently charging a Facility Rental Reservation Fee, so no cost recovery analysis is available. The City is currently over-recovering the costs of lining ball fields and use of the field lights as shown in Table 6. NBS provided a full cost of service evaluation and the framework for considering fees, while the City departments determined the appropriate cost recovery levels at or below full cost amounts. The “Recommended Fee” column in Appendix A.4 displays the City staff’s initial recommended fee amounts. Based on this information, the staff recommends that fees recover approximately 9.4% of the costs of providing services.

FT Rec Staff PT Rec Staff PW Staff
$ 109 $ 26 $ 43
Building Rental 0.50 0.25 - $ 61 NEW %
Park Rental 0.25 0.25 - $ 34 NEW %
Field Rental 0.25 0.25 - $ 34 NEW %
Miscellaneous Field Facility Rental Fees
Lining of Ball Fields - - 0.50 $ 21 $ 117% 25
Lining of Football Field - - 4.00 $ 171 $ 29% 50
Lights - - 0.50 $ 21 $ 140% 30
Fee
Cost of
Service /
Activity
Current Fee
Current Cost
Recovery %
Estimated Time Per Activity (hours)
Facility Rental Reservation Fee

Page 354 of 549 ends

City of South El Monte
User Fee Study 19

5. CONCLUSION
Based on the outcomes of the Cost of Service Analysis, Fee Establishment, and Cost Recovery Evaluation presented in this Study, the proposed Master Fee Schedule has been prepared by the City for implementation and included in the Department’s Staff Report.

As discussed throughout this report, the intent of the proposed fee schedule is to improve the City’s recovery of costs incurred to provide individual services, as well as adjust fees where the fees charged exceed the average costs incurred. Predicting the amount to which any adopted fee increases will affect City revenues is difficult to quantify. For the near-term, the City should not count on increased revenues to meet any specific expenditure plan. Experience with the revised fee amounts should be gained first before revenue projections are revised. However, unless there is some significant, long-term change in activity levels at the City, proposed fee amendments should enhance the City’s cost recovery performance over time, providing it the ability to stretch other resources further for the benefit of the public at-large.

The City’s Master Fee Schedule should become a living document, but handled with care:
 A fundamental purpose of the fee schedule is to provide clarity and transparency to the public and to staff regarding fees imposed by the City. Once adopted by the City Council, the fee schedule is the final word on the amount and method in which fees should be charged and supersedes all previous fee schedules. If it is discovered that the master document is missing certain fees, those fees will eventually need to be added to the master fee schedule and should not exist outside the consolidated, master framework.  The City should consider adjusting these user fees and regulatory fees on an annual basis to keep pace with cost inflation. For all fees and charges, for example, the City could use a Consumer Price Index adjustment that is applied to the new fee schedule. Conducting a comprehensive user fee Study is not an annual requirement, and only becomes worthwhile over time as shifts in organization, local practices, legislative values, or legal requirements result in significant change.

As a final note, it is worth mentioning the path that fees, in general, have taken in the State of California. In recent years, there is more public demand for the precise and equitable accounting of the basis for governmental fees and a greater say in when and how they are charged. It is likely that into the future, user and regulatory fees will require an even greater level of analysis and supporting data to meet the public’s growing expectations. An agency’s ability to meet these new pressures will depend on the level of technology they invest in their current systems. Continuous improvement and refinement of time tracking abilities will greatly enhance the City’s ability to set fees for service and identify unfunded activities in years to come.

Disclaimer: In preparing this report and the opinions and recommendations included herein, NBS has relied on a number of principal assumptions and considerations with regard to financial matters, conditions and events that may occur in the future. This information and assumptions, including the City’s budgets, time estimate data, and workload information from City staff, were provided by sources we believe to be reliable; however, NBS has not independently verified such information and assumptions. While we believe NBS’ use of such information and assumptions is reasonable for the purpose of this report, some assumptions will invariably not materialize as stated herein and may vary significantly due to unanticipated events and circumstances. Therefore, the actual results can be expected to vary from those projected to the extent that actual future conditions differ from those assumed by us or provided to us by others.

Page 355 of 549 ends

Prepared by NBS for the City of South El Monte
APPENDIX A.1
Cost of Service Analysis – Planning Division

Page 356 of 549 ends

City of South El Monte
Planning - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.1 150
$ 187 $ 187 $ 187 $ 124
PLANNING [1,2]
1 Address Creation/Change 2.00 0.00 0.00 0.00 2.00 $ 375 NEW % $ 375 100% - $ - - $ - $ Each additional 0.25 0.00 0.00 0.00 0.25 $ 47 NEW % $ 47 100% - $ - - $ - $ 2 Appeal Fee (Design Review Board, Planning Commission, City Council) 4.00 0.00 0.00 0.00 4.00 $ 750 $ 2,502 334% $ 750 100% - $ - - $ - $ 3 Banner/Portable Sign Permit 1.00 0.00 0.00 0.00 1.00 $ 187 $ 52 28% $ 187 100% - $ - - $ - $ 4 Business License (New) - Zoning Review Home Occupation Permit
City Staff Processing Fee 0.50 0.00 0.00 0.00 0.50 $ 94 $ 105 112% $ 94 100% 20 $ 1,874 2,100 $ 1,874 $ Business License Fee Actual Cost Actual Cost
Street Vending
City Staff Processing Fee [5] 1.50 0.00 0.00 0.00 1.50 $ 281 NEW % $ 281 100% - $ - - $ - $ Business License Fee Actual Cost Actual Cost
Other
City Staff Processing Fee 0.50 0.00 0.00 0.00 0.50 $ 94 NEW % $ 94 100% 223 $ 20,897 - $ 20,897 $ Business License Fee Actual Cost Actual Cost
5 Conditional Use Permit 55.00 20.00 15.00 0.00 90.00 $ 16,867 $ 6,250 37% $ 8,500 50% 10 $ 168,672 62,500 $ 85,000 $ 6 Entitlement - Compliance Review [6] 6.00 1.00 0.00 0.00 7.00 $ 1,312 NEW % $ 1,312 100% - $ - - $ - $ 7 Conditional Use Permit - Modification [4] 32.00 5.00 4.00 0.00 41.00 $ 7,684 NEW % $ 2,250 29% - $ - - $ - $ 8 Determination of Use 7.00 0.00 0.00 0.00 7.00 $ 1,312 $ 1,710 130% $ 1,312 100% - $ - - $ - $ 9 Environmental Impact Report 62.00 20.00 20.00 0.00 102.00 $ 19,116 $ 6,688 35% $ 19,116 100% - $ - - $ - $ 10 Fences/Walls 1.00 0.00 0.00 0.00 1.00 $ 187 $ 52 28% $ 187 100% 16 $ 2,999 832 $ 2,999 $ 11 Filming Permit (per event) 3.50 0.00 0.00 0.00 3.50 $ 656 $ 1,368 209% $ 650 99% 2 $ 1,312 2,736 $ 1,300 $ 12 Fireworks Permit Application Fee (per permit) [3]
Application Fee (per permit) 0.50 0.00 0.00 0.00 0.50 $ 94 $ 25 27% $ 94 100% - $ - - $ - $ City Staff Processing Fee 3.00 0.00 0.00 0.00 3.00 $ 562 NEW % $ 562 100% - $ - - $ - $ Refundable Deposit (per 24 feet) $ 100 100 $ 13 General Plan Amendment 60.00 20.00 10.00 0.00 90.00 $ 16,867 $ 6,250 37% $ 8,500 50% 1 $ 16,867 6,250 $ 8,500 $ Activity Service Cost Analysis
Transtech -
Planning CD Director
Annual Estimated Revenues
Current Fee Full Cost Rec
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Rec Cost
Recovery %
Est Volume
of Activity
Cost Recovery Analysis Annual Estimated Revenue Analysis Building
Estimated
Average
Labor Time
per Activity
(hours)
Fee No. Fee Name
Notes
City
Planning
Staff
NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Plng - COS 1 of 3

Page 357 of 549 ends

City of South El Monte
Planning - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.1 150
$ 187 $ 187 $ 187 $ 124
Activity Service Cost Analysis
Transtech -
Planning CD Director
Annual Estimated Revenues
Current Fee Full Cost Rec
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Rec Cost
Recovery %
Est Volume
of Activity
Cost Recovery Analysis Annual Estimated Revenue Analysis Building
Estimated
Average
Labor Time
per Activity
(hours)
Fee No. Fee Name
Notes
City
Planning
Staff
14 Initial Study/Negative Declaration/Mitigated Negative Declaration City Staff Processing Fee 27.00 10.00 10.00 0.00 47.00 $ 8,808 $ 6,209 70% $ 8,800 100% - $ - - $ - $ Consultant Fee Actual Cost Actual Cost
15 Mapping
Tentative Parcel Map (1-4 lots) 43.00 5.00 0.00 0.00 48.00 $ 8,996 $ 6,250 69% $ 6,250 69% - $ - - $ - $ Tentative Tract Map (5+ lots) 43.00 5.00 0.00 0.00 48.00 $ 8,996 $ 6,250 69% $ 8,500 94% 2 $ 17,992 12,500 $ 17,000 $ 16 Pre-Application Consultation Fee 2.00 0.00 0.00 0.00 2.00 $ 375 NEW % $ 375 100% - $ - - $ - $ 17 Pre-Sale Inspection Permit 1.00 0.00 0.00 2.00 3.00 $ 435 NEW % $ 300 69% - $ - - $ - $ 18 Re-Noticing 3.00 0.00 0.00 0.00 3.00 $ 562 $ 245 44% $ 562 100% - $ - - $ - $ 19 Sign Permit 2.00 0.00 0.00 0.00 2.00 $ 375 $ 105 28% $ 105 28% 18 $ 6,747 1,890 $ 1,890 $ 20 Specific Plan 50.00 20.00 20.00 0.00 90.00 $ 16,867 $ 6,209 37% $ 8,500 50% - $ - - $ - $ 21 Specific Plan Amendment [4] 23.00 8.00 8.00 0.00 39.00 $ 7,309 $ 6,250 86% $ 6,250 86% - $ - - $ - $ 22 Street Name Change 15.00 5.00 0.00 0.00 20.00 $ 3,748 NEW % $ 3,700 99% - $ - - $ - $ New Signage/Installation Actual Cost Actual Cost
23 Technology Fee (Placeholder) [8] 2% per application % 2% per application % - $ - - $ 24 Temporary Use Permit 6.00 1.00 0.00 0.00 7.00 $ 1,312 $ 1,273 97% $ 1,250 95% 5 $ 6,559 6,365 $ 6,250 $ 25 Time Extensions 3.00 1.00 0.00 0.00 4.00 $ 750 $ 764 102% $ 750 100% 1 $ 750 764 $ 750 $ 26 Tobacco/E-Cigarette Vending Permit 1.50 0.00 0.00 0.00 1.50 $ 281 NEW % $ 281 100% - $ - - $ - $ 27 Variance 43.00 10.00 10.00 0.00 63.00 $ 11,807 $ 6,250 53% $ 6,250 53% - $ - - $ - $ 28 Zone Change 50.00 20.00 10.00 0.00 80.00 $ 14,993 $ 6,250 42% $ 8,500 57% 1 $ 14,993 6,250 $ 8,500 $ 29 Zoning Compliance Letter 2.00 0.00 0.00 0.00 2.00 $ 375 $ 105 28% $ 105 28% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Plng - COS 2 of 3

Page 358 of 549 ends

During Business Hours 1.00 n/a n/a n/a 1.00 $ 187 $ 105 56% $ 187 100% - $ - - $ - $ After Business Hours 1.00 n/a n/a n/a 1.00 $ 206 $ 105 51% $ 206 100% - $ - - $ - $ TOTAL $ 259,661 102,187 $ 154,959 $
% Increase from Current Fee
% Increase from Previous Year
Notes
[1] Sourced from: "Schedule of Approved Fees.pdf" provided by City [2] All fees are flat fees, unless otherwise specified.[3] Per Municipal Code 8.08.060. Plus $100 refundable deposit for each 24 feet used by applicant (8.08.040).[4] Modifications/Amendments are charged at 100% of the original price.[5] Requires traffic engineer review for location[6] Only applies to alcohol based CUPs [7] Passthrough charge. NBS did not analyze.[8] NBS did not evaluate NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Plng - COS 3 of 3

Page 359 of 549 ends

Prepared by NBS for the City of South El Monte
APPENDIX A.2
Cost of Service Analysis – Land Development Engineering Division

Page 360 of 549 ends

City of South El Monte
Engineering - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.2 150
$ 168 $ 124 $ 187

ENGINEERING
I. Encroachment Permits
1 Driveway
Residential each 2.00 n/a 1.00 3.00 $ 524 $ 221 42% $ 524 100% 2 $ 1,048 442 $ 1,048 $ Commercial each 2.00 n/a 1.00 3.00 $ 524 $ 315 60% $ 524 100% 6 $ 3,144 1,890 $ 3,144 $ 2 Removing/Closing Existing Driveway
Residential each 1.50 n/a 1.00 2.50 $ 440 $ 252 57% $ 440 100% 1 $ 440 252 $ 440 $ Commercial each 1.50 n/a 1.00 2.50 $ 440 $ 252 57% $ 440 100% - $ - - $ - $ 3 Sidewalks
Up to 300 s.f. flat 1.50 n/a n/a 1.50 $ 252 $ 202 80% $ 252 100% 79 $ 19,942 15,958 $ 19,942 $ Each additional 100 s.f. in excess of 300 s.f. each 100 s.f. 0.50 n/a n/a 0.50 $ 84 $ 200 238% $ 84 100% 21 $ 1,767 4,200 $ 1,767 $ 4 Curbs Gutters, and Monolithic Curbs & Gutters
Up to 100 l.f. flat 2.00 n/a n/a 2.00 $ 337 $ 442 131% $ 337 100% 8 $ 2,693 3,536 $ 2,693 $ Each Additional l.f. in excess of 100 l.f. each l.f. 0.04 n/a n/a 0.04 $ 7 $ 8 111% $ 7 100% 160 $ 1,077 1,200 $ 1,077 $ 5 Yard Drains/Curb Drains each location 1.50 n/a n/a 1.50 $ 252 $ 32 13% $ 252 100% 10 $ 2,524 320 $ 2,524 $ 6 Relocate Existing Drainage each location 1.50 n/a n/a 1.50 $ 252 $ 970 384% $ 252 100% - $ - - $ - $ 7 Material Storage/Temp Trash Enclosure in the Public Right- of-Way each location/per month 1.00 n/a n/a 1.00 $ 168 $ 202 120% $ 168 100% 2 $ 337 404 $ 337 $ 8 Temporary Fencing in the Public Right-of-Way each location 1.50 n/a n/a 1.50 $ 252 $ 202 80% $ 252 100% - $ - - $ - $ 9 Street Closures (entire street) per day 1.50 n/a n/a 1.50 $ 252 $ 505 200% $ 252 100% 3 $ 757 1,515 $ 757 $ 10 Temporary Lane Closure per day 1.00 n/a n/a 1.00 $ 168 $ 202 120% $ 168 100% 536 $ 90,200 108,272 $ 90,200 $ Building
City
Engineering
Staff
Existing
Cost
Recovery
%
Recommended
Fee / Deposit
Level
Recommended
Cost Recovery
%
Annual Estimated Revenue Analysis
Estimated
Volume of
Activity
Fee No. Fee Name Fee Unit / Type Notes
Activity Service Cost Analysis Cost Recovery Analysis
Planning
Estimated
Average
Labor Time
per Activity
(hours)
Annual Estimated Revenues
Current Fee Full Cost Recommended
Cost of
Service Per
Activity
Current
Fee /
Deposit [1]
NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 1 of 7

Page 361 of 549 ends

City of South El Monte
Engineering - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.2 150
$ 168 $ 124 $ 187
Building
City
Engineering
Staff
Existing
Cost
Recovery
%
Recommended
Fee / Deposit
Level
Recommended
Cost Recovery
%
Annual Estimated Revenue Analysis
Estimated
Volume of
Activity
Fee No. Fee Name Fee Unit / Type Notes
Activity Service Cost Analysis Cost Recovery Analysis
Planning
Estimated
Average
Labor Time
per Activity
(hours)
Annual Estimated Revenues
Current Fee Full Cost Recommended
Cost of
Service Per
Activity
Current
Fee /
Deposit [1]
11 Filming in the Public Right-of-Way per event 4.00 n/a n/a 4.00 $ 673 $ 568 84% $ 673 100% - $ - - $ - $ 12 Aerial Work/Pole Work/Manhole Access per location/ segment 2.00 n/a n/a 2.00 $ 337 $ 126 37% $ 337 100% 229 $ 77,073 28,854 $ 77,073 $ 13 Excavation in the Public Right-of-Way each location 3.00 n/a n/a 3.00 $ 505 $ 505 100% $ 505 100% 3 $ 1,515 1,515 $ 1,515 $ 14 Irrigation Systems in the Public Right-of-Way each location 1.50 n/a n/a 1.50 $ 252 $ 252 100% $ 252 100% - $ - - $ - $ 15 Street Cut Permits
300 base fee up to 300 s.f. 4.00 n/a n/a 4.00 $ 673 $ 252 37% $ 673 100% 49 $ 32,983 12,348 $ 32,983 $ each additional s.f. or fraction thereof each add'l s.f 0.050 n/a n/a 0.05 $ 8 $ 13 155% 8.41 $ 100% - $ - - $ - $ 800 base fee @ 800 s.f. 29.00 n/a n/a 29.00 $ 4,880 $ 6,752 138% $ 4,880 100% - $ - - $ - $ each additional s.f. or fraction thereof each add'l s.f 0.009 n/a n/a 0.01 $ 1 $ 13 901% 1.44 $ 100% - $ - - $ - $ 1,500 base fee @ 1,500 s.f. 35.00 n/a n/a 35.00 $ 5,890 $ 15,852 269% $ 5,890 100% 3 $ 17,670 47,556 $ 17,670 $ each additional s.f. or fraction thereof each add'l s.f 0.023 n/a n/a 0.02 $ 4 $ 13 331% 3.93 $ 100% 6,165 $ 24,207 80,145 $ 24,207 $ 16 New "Y" or Lateral each 3.00 n/a n/a 3.00 $ 505 $ 189 37% $ 505 100% 3 $ 1,515 567 $ 1,515 $ 17 Trenching in the Public Right-of-Way each location 2.50 n/a n/a 2.50 $ 421 $ 252 60% $ 421 100% 18 $ 7,573 4,536 $ 7,573 $ 18 Boring within the Public Right-of-Way each location 2.50 n/a n/a 2.50 $ 421 $ 378 90% $ 421 100% 14 $ 5,890 5,292 $ 5,890 $ II. Development Review [3]
19 Final Map Review
Parcel Map / Tract Map
1-10 Lots flat 44.00 n/a n/a 44.00 $ 7,404 $ 5,046 68% $ 7,404 100% - $ - - $ - $ 11-25 lots flat 68.00 n/a n/a 68.00 $ 11,443 $ 10,093 88% $ 11,443 100% - $ - - $ - $ Each Additional Lot flat 1.00 n/a n/a 1.00 $ 168 NEW % $ 168 100% - $ - - $ - $ 4th & 5th Submittal of Originals flat 12.00 n/a n/a 12.00 $ 2,019 $ 2,019 100% $ 2,019 100% - $ - - $ - $ 6th & 7th Submittal of Originals flat 8.00 n/a n/a 8.00 $ 1,346 $ 1,514 112% $ 1,346 100% - $ - - $ - $ 8th & Each Subsequent Submittal of Originals flat 4.00 n/a n/a 4.00 $ 673 $ 1,514 225% $ 673 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 2 of 7

Page 362 of 549 ends

City of South El Monte
Engineering - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.2 150
$ 168 $ 124 $ 187
Building
City
Engineering
Staff
Existing
Cost
Recovery
%
Recommended
Fee / Deposit
Level
Recommended
Cost Recovery
%
Annual Estimated Revenue Analysis
Estimated
Volume of
Activity
Fee No. Fee Name Fee Unit / Type Notes
Activity Service Cost Analysis Cost Recovery Analysis
Planning
Estimated
Average
Labor Time
per Activity
(hours)
Annual Estimated Revenues
Current Fee Full Cost Recommended
Cost of
Service Per
Activity
Current
Fee /
Deposit [1]
20 Final Clearance / Verification of Conditions
Parcel Map (1-4 Lots) flat 4.00 n/a n/a 4.00 $ 673 $ 400 59% $ 673 100% - $ - - $ - $ Tract Map
5-25 Lots flat 8.00 n/a n/a 8.00 $ 1,346 $ 750 56% $ 1,346 100% - $ - - $ - $ 26-50 Lots flat 8.00 n/a n/a 8.00 $ 1,346 $ 750 56% $ 1,346 100% - $ - - $ - $ 50+ Lots flat 8.00 n/a n/a 8.00 $ 1,346 $ 750 56% $ 1,346 100% - $ - - $ - $ 21 Subdivision Improvement Agreement / Tract Closeout each 16.00 n/a n/a 16.00 $ 2,693 $ 505 19% $ 2,693 100% - $ - - $ - $ 22 Monument Inspection first monument 2.00 n/a n/a 2.00 $ 337 $ 252 75% $ 337 100% - $ - - $ - $ Each Additional each 1.00 n/a n/a 1.00 $ 168 NEW % $ 168 100% - $ - - $ - $ 23 Street Vacation, Light, Air Easement (Plan Check) each 12.00 n/a n/a 12.00 $ 2,019 $ 1,703 84% $ 2,019 100% - $ - - $ - $ 24 Easements / Dedications each 12.00 n/a n/a 12.00 $ 2,019 $ 1,199 59% $ 2,019 100% - $ - - $ - $ 25 Lot Line Adjustment / Lot Merger / Certificate of Compliance each 24.00 n/a n/a 24.00 $ 4,039 $ 3,067 76% $ 4,039 100% - $ - - $ - $ Beyond 3rd Submittals each 4.00 n/a n/a 4.00 $ 673 NEW % $ 673 100% - $ - - $ - $ 26 Grading Permit (over 50 c.y.)
Plan Review
0-49 c.y. flat 4.00 n/a n/a 4.00 $ 673 No Charge % $ 673 100% - $ - - $ - $ 50 base fee up to 50 c.y. 24.00 n/a n/a 24.00 $ 4,039 $ 3,659 91% $ 4,039 100% - $ - - $ - $ each additional 100 c.y. or fraction thereof each add'l 100 c.y. 0.421 n/a n/a 0.42 $ 71 NEW % 70.78 $ 100% - $ - - $ - $ 1,001 base fee @ 1,001 c.y. 28.00 n/a n/a 28.00 $ 4,712 $ 3,659 78% $ 4,712 100% - $ - - $ - $ each additional 1,000 c.y. or fraction thereof each add'l 1,000 c.y. 2.222 n/a n/a 2.22 $ 374 NEW % 373.96 $ 100% - $ - - $ - $ 10,001 base fee @ 10,001 c.y. 48.00 n/a n/a 48.00 $ 8,078 $ 3,659 45% $ 8,078 100% - $ - - $ - $ each additional 1,000 c.y. or fraction thereof each add'l 1,000 c.y. 0.133 n/a n/a 0.13 $ 22 NEW % 22.44 $ 100% - $ - - $ - $ 100,001 base fee @ 100,001 c.y. 60.00 n/a n/a 60.00 $ 10,097 $ 3,659 36% $ 10,097 100% - $ - - $ - $ each additional 10,000 c.y. or fraction thereof each add'l 10,000 c.y. 6.000 n/a n/a 6.00 $ 1,010 NEW % 1,009.69 $ 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 3 of 7

Page 363 of 549 ends

City of South El Monte
Engineering - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.2 150
$ 168 $ 124 $ 187
Building
City
Engineering
Staff
Existing
Cost
Recovery
%
Recommended
Fee / Deposit
Level
Recommended
Cost Recovery
%
Annual Estimated Revenue Analysis
Estimated
Volume of
Activity
Fee No. Fee Name Fee Unit / Type Notes
Activity Service Cost Analysis Cost Recovery Analysis
Planning
Estimated
Average
Labor Time
per Activity
(hours)
Annual Estimated Revenues
Current Fee Full Cost Recommended
Cost of
Service Per
Activity
Current
Fee /
Deposit [1]
27 Public Improvement & Private Streets - Plan Check
$ 50,000 base fee up to $50,000 16.00 n/a n/a 16.00 $ 2,693 NEW % $ 2,693 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.160 n/a n/a 0.16 $ 26.93 NEW % 26.93 $ 100% - $ - - $ - $ $ 100,000 base fee @ $100,000 24.00 n/a n/a 24.00 $ 4,039 NEW % $ 4,039 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.120 n/a n/a 0.12 $ 20.19 NEW % 20.19 $ 100% - $ - - $ - $ $ 200,000 base fee @ $200,000 36.00 n/a n/a 36.00 $ 6,058 NEW % $ 6,058 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.040 n/a n/a 0.04 $ 6.73 NEW % 6.73 $ 100% - $ - - $ - $ $ 500,000 base fee @ $500,000 48.00 n/a n/a 48.00 $ 8,078 NEW % $ 8,078 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.024 n/a n/a 0.02 $ 4.04 NEW % 4.04 $ 100% - $ - - $ - $ $ 1,000,000 base fee @ $1,000,000 60.00 n/a n/a 60.00 $ 10,097 NEW % $ 10,097 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.015 n/a n/a 0.02 $ 2.52 NEW % 2.52 $ 100% - $ - - $ - $ $ 5,000,000 base fee @ $5,000,000 120.00 n/a n/a 120.00 $ 20,194 NEW % $ 20,194 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.024 n/a n/a 0.02 $ 4.04 NEW % 4.04 $ 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 4 of 7

Page 364 of 549 ends

City of South El Monte
Engineering - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.2 150
$ 168 $ 124 $ 187
Building
City
Engineering
Staff
Existing
Cost
Recovery
%
Recommended
Fee / Deposit
Level
Recommended
Cost Recovery
%
Annual Estimated Revenue Analysis
Estimated
Volume of
Activity
Fee No. Fee Name Fee Unit / Type Notes
Activity Service Cost Analysis Cost Recovery Analysis
Planning
Estimated
Average
Labor Time
per Activity
(hours)
Annual Estimated Revenues
Current Fee Full Cost Recommended
Cost of
Service Per
Activity
Current
Fee /
Deposit [1]
28 Public Improvement & Private Street - Inspection
$ 50,000 base fee up to $50,000 16.00 n/a n/a 16.00 $ 2,693 NEW % $ 2,693 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.160 n/a n/a 0.16 $ 26.93 NEW % 26.93 $ 100% - $ - - $ - $ $ 100,000 base fee @ $100,000 24.00 n/a n/a 24.00 $ 4,039 NEW % $ 4,039 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.120 n/a n/a 0.12 $ 20.19 NEW % 20.19 $ 100% - $ - - $ - $ $ 200,000 base fee @ $200,000 36.00 n/a n/a 36.00 $ 6,058 NEW % $ 6,058 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.040 n/a n/a 0.04 $ 6.73 NEW % 6.73 $ 100% - $ - - $ - $ $ 500,000 base fee @ $500,000 48.00 n/a n/a 48.00 $ 8,078 NEW % $ 8,078 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.024 n/a n/a 0.02 $ 4.04 NEW % 4.04 $ 100% - $ - - $ - $ $ 1,000,000 base fee @ $1,000,000 60.00 n/a n/a 60.00 $ 10,097 NEW % $ 10,097 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.015 n/a n/a 0.02 $ 2.52 NEW % 2.52 $ 100% - $ - - $ - $ $ 5,000,000 base fee @ $5,000,000 120.00 n/a n/a 120.00 $ 20,194 NEW % $ 20,194 100% - $ - - $ - $ each additional $1,000 or fraction thereof each add'l $1,000 0.024 n/a n/a 0.02 $ 4.04 NEW % 4.04 $ 100% - $ - - $ - $ 29 Planning Entitlement / Application Review per submittal 4.00 n/a n/a 4.00 $ 673 NEW % $ 673 100% - $ - - $ - $ 30 Engineering Plan Check Of Architectural Plans per submittal 2.00 n/a n/a 2.00 $ 337 NEW % $ 337 100% - $ - - $ - $ 31 Review Studies and Reports per hour 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% - $ - - $ - $ 32 Hydrology (0-1,500 s.f.) each 10.00 n/a n/a 10.00 $ 1,683 $ 1,451 86% $ 1,683 100% - $ - - $ - $ 33 Geotechnical Site Review each 2.00 n/a n/a 2.00 $ 337 $ 378 112% $ 337 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 5 of 7

Page 365 of 549 ends

City of South El Monte
Engineering - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.2 150
$ 168 $ 124 $ 187
Building
City
Engineering
Staff
Existing
Cost
Recovery
%
Recommended
Fee / Deposit
Level
Recommended
Cost Recovery
%
Annual Estimated Revenue Analysis
Estimated
Volume of
Activity
Fee No. Fee Name Fee Unit / Type Notes
Activity Service Cost Analysis Cost Recovery Analysis
Planning
Estimated
Average
Labor Time
per Activity
(hours)
Annual Estimated Revenues
Current Fee Full Cost Recommended
Cost of
Service Per
Activity
Current
Fee /
Deposit [1]
III. Sewer/Water/Storm Drain
34 Erosion Control in the Public Right-of-Way (NPDES)
Plan Check per hour (min 1 hr) 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% 95 $ 15,987 11,970 $ 15,987 $ Inspection per hour (min 2 hrs) 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% - $ - - $ - $ 35 Low Impact Development / SWPPP
City Staff Processing Fee flat 0.00 2.00 n/a 2.00 $ 248 NEW % $ 248 100% - $ - - $ - $ Consultant Fee actual cost actual cost actual cost
IV. Miscellaneous
36 Permit Issuance Fee each 0.50 n/a n/a 0.50 $ 84 $ 76 90% $ 84 100% 201 $ 16,912 15,276 $ 16,912 $ 37 Renewal or Extension of an Existing Permit each 1.00 n/a n/a 1.00 $ 168 $ 63 37% $ 168 100% 31 $ 5,217 1,953 $ 5,217 $ 38 Traffic Control Plan Check
Over the Counter flat 1.00 n/a n/a 1.00 $ 168 $ 63 37% $ 168 100% - $ - - $ - $ Per Hour per hour 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% 165 $ 27,767 20,790 $ 27,767 $ 39 Wide Load or Over Weight Permit [2]
One-Day each $ 16 16 $
Annual each $ 90 90 $
40 Credit Card Processing Fee actual cost [4]
Actual
Vendor
Cost
Actual Vendor
Cost
41 For additional plan review, inspections, or for projects for which no fee is specifically indicated During Business Hours per hour 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% - $ - - $ - $ After Business Hours per hour 1.00 n/a n/a 1.00 $ 168 NEW % $ 168 100% - $ - - $ - $ 42 For services requested of City staff which have no fee listed in this fee schedule.

During Business Hours per hour 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% - $ - - $ - $ After Business Hours per hour 1.00 n/a n/a 1.00 $ 168 $ 126 75% $ 168 100% - $ - - $ - $ TOTAL $ 360,760 370,114 $ 360,760 $
NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 6 of 7

Page 366 of 549 ends

NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Eng - COS 7 of 7

Page 367 of 549 ends

Prepared by NBS for the City of South El Monte
APPENDIX A.3
Cost of Service Analysis – Building Division

Page 368 of 549 ends

City of South El Monte
Building - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.3 150
$ 124 $ 124 $ 124

BUILDING
I. Building Permit / Plan Check Fees
1 Building Permit/Inspection
$ 500 base fee up to $500 0.00 n/a 0.75 0.75 $ 93 $ 32 34% $ 93 100% 36 $ 3,304 1,138 $ 3,304 $ each additional $100 or fraction thereof each add'l $100 0.000 n/a 0.017 0.02 $ 2.06 $ 4.00 n/a 2.064 n/a 151 $ 311 602 $ 311 $ $ 2,001 base fee @ 2,001 0.00 n/a 1.00 1.00 $ 124 $ 97 78% $ 124 100% 106 $ 13,101 10,255 $ 13,101 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.304 0.30 $ 37.72 $ 20.00 n/a 35.047 n/a 762 $ 28,722 15,231 $ 26,689 $ $ 25,001 base fee @ $25,001 0.00 0.00 8.00 8.00 $ 991 $ 1,103 111% $ 930 94% 16 $ 15,767 17,548 $ 14,791 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.160 0.16 $ 19.83 $ 28.56 n/a 21.080 n/a 222 $ 4,396 6,332 $ 4,674 $ $ 50,001 base fee @ $50,001 0.00 0.00 12.00 12.00 $ 1,487 $ 1,817 122% $ 1,457 98% 10 $ 15,304 18,702 $ 14,994 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.160 0.16 $ 19.83 $ 19.47 n/a 19.840 n/a 311 $ 6,159 6,047 $ 6,162 $ $ 100,001 base fee @ $100,001 0.00 0.00 20.00 20.00 $ 2,478 $ 2,791 113% $ 2,449 99% 18 $ 44,056 49,609 $ 43,532 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.100 0.10 $ 12.39 $ 15.09 n/a 12.400 n/a 3,201 $ 39,673 48,310 $ 39,698 $ $ 500,001 base fee @ $500,001 0.00 0.00 60.00 60.00 $ 7,435 $ 8,827 119% $ 7,409 100% 1 $ 6,956 8,258 $ 6,931 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.080 0.08 $ 9.91 $ 12.98 n/a 9.734 n/a 462 $ 4,582 5,999 $ 4,499 $ $ 1,000,001 base fee @ 1,000,001 0.00 0.00 100.00 100.00 $ 12,392 $ 15,318 124% $ 12,276 99% 7 $ 81,155 100,312 $ 80,393 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.006 0.01 $ 0.77 $ 6.49 n/a 0.775 n/a 2,845 $ 2,204 18,464 $ 2,205 $ $ 5,000,001 base fee @ 5,000,001 0.00 0.00 125.00 125.00 $ 15,490 $ 41,278 266% $ 15,376 99% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 n/a 0.025 0.02 $ 3.10 $ 6.49 n/a 3.075 n/a - $ - - $ - $ Rec Cost
Recovery %
Activity Service Cost Analysis Cost Recovery Analysis Annual Estimated Revenue Analysis Fee No.

Page 369 of 549 ends

City of South El Monte
Building - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.3 150
$ 124 $ 124 $ 124
Rec Cost
Recovery %
Activity Service Cost Analysis Cost Recovery Analysis Annual Estimated Revenue Analysis Fee No.

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
2 Building Plan Check
$ 500 base fee up to $500 0.00 1.00 n/a 1.00 $ 124 $ 32 26% $ 124 100% 36 $ 4,521 1,168 $ 4,521 $ each additional $100 or fraction thereof each add'l $100 0.000 0.067 n/a 0.07 $ 8.26 $ 4.00 n/a 8.256 n/a - $ - - $ - $ $ 2,001 base fee @ 2,001 0.00 2.00 n/a 2.00 $ 248 $ 97 39% $ 248 100% 60 $ 14,840 5,808 $ 14,840 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.348 n/a 0.35 $ 43.10 $ 20.00 n/a 40.441 n/a 538 $ 23,187 10,759 $ 21,755 $ $ 25,001 base fee @ $25,001 0.00 10.00 n/a 10.00 $ 1,239 $ 1,103 89% $ 1,178 95% 17 $ 20,868 18,581 $ 19,837 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.200 n/a 0.20 $ 24.78 $ 28.56 n/a 27.234 n/a 239 $ 5,936 6,840 $ 6,522 $ $ 50,001 base fee @ $50,001 0.00 15.00 n/a 15.00 $ 1,859 $ 1,817 98% $ 1,859 100% 15 $ 27,825 27,203 $ 27,825 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.200 n/a 0.20 $ 24.78 $ 19.47 n/a 24.785 n/a 377 $ 9,344 7,341 $ 9,344 $ $ 100,001 base fee @ $100,001 0.00 25.00 n/a 25.00 $ 3,098 $ 2,791 90% $ 3,098 100% 23 $ 72,460 65,276 $ 72,460 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.100 n/a 0.10 $ 12.39 $ 15.09 n/a 12.250 n/a 3,348 $ 41,493 50,526 $ 41,016 $ $ 500,001 base fee @ $500,001 0.00 65.00 n/a 65.00 $ 8,055 $ 8,827 110% $ 7,998 99% 9 $ 75,358 82,581 $ 74,825 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.100 n/a 0.10 $ 12.39 $ 12.98 n/a 12.400 n/a 2,269 $ 28,114 29,448 $ 28,132 $ $ 1,000,001 base fee @ 1,000,001 0.00 115.00 n/a 115.00 $ 14,251 $ 15,318 107% $ 14,198 100% 22 $ 319,982 343,927 $ 318,789 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.115 n/a 0.11 $ 14.25 $ 6.49 n/a 14.198 n/a 9,171 $ 130,699 59,521 $ 130,212 $ $ 5,000,001 base fee @ 1,000,001 0.00 250.00 n/a 250.00 $ 30,981 $ 41,278 133% $ 30,938 100% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.050 n/a 0.05 $ 6.20 $ 6.49 n/a 6.188 n/a - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 2 of 18

Page 370 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
3 Grading Permit Fee
0-49 c.y. flat 0.00 n/a 0.50 0.50 $ 62 No Charge % $ 62 100% - $ - - $ - $ 50 base fee up to 50 c.y. 0.00 n/a 0.50 0.50 $ 62 $ 45 73% $ 62 100% - $ - - $ - $ each additional 100 c.y. or fraction thereof each add'l 100 c.y. 0.000 n/a 0.026 0.03 $ 3 NEW % 3.26 n/a - $ - - $ - $ 1,001 base fee @ 1,001 c.y. 0.00 n/a 0.75 0.75 $ 93 $ 45 48% $ 93 100% - $ - - $ - $ each additional 1,000 c.y. or fraction thereof each add'l 1,000 c.y. 0.000 n/a 0.014 0.01 $ 2 NEW % 17.21 n/a - $ - - $ - $ 10,001 base fee @ 10,001 c.y. 0.00 n/a 2.00 2.00 $ 248 $ 45 18% $ 248 100% - $ - - $ - $ each additional 1,000 c.y. or fraction thereof each add'l 1,000 c.y. 0.000 n/a 0.002 0.00 $ 0 NEW % 2.75 n/a - $ - - $ - $ 100,001 base fee @ 100,001 c.y. 0.00 n/a 4.00 4.00 $ 496 $ 45 9% $ 496 100% - $ - - $ - $ each additional 10,000 c.y. or fraction thereof each add'l 10,000 c.y. 0.000 n/a 0.400 0.40 $ 50 NEW % 4.96 n/a - $ - - $ - $ 4 Grading Plan Check see engineering See Engineering See Engineering II. Electrical, Mechanical, Plumbing FeesApplies to all E-M-P sections below 5 For investigation of alternate materials and methods of construction Initial Filing Fee flat 0.00 2.00 0.00 2.00 $ 248 NEW % $ 248 100% - $ - - $ - $ Each hour, or fraction thereof, in excess of two hourly 0.00 1.00 0.00 1.00 $ 124 NEW % $ 124 100% - $ - - $ - $ Note: 1) For a refrigeration system rating; one horsepower, one ton or 12,000 BTU per hour shall mean the same quantity.2) For steam boilers rated in boiler horsepower; one horsepower shall equal 50,000 BTU per hour.

NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 3 of 18

Page 371 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
6 Electrical Plan Check (when associated with a Building Permit) [8,9] $ 500 base fee up to $500 0.00 2.00 n/a 2.00 $ 248 NEW % $ 248 100% - $ - - $ - $ each additional $100 or fraction thereof each add'l $100 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a - $ - - $ - $ $ 2,001 base fee @ 2,001 0.00 2.00 n/a 2.00 $ 248 $ 107 43% $ 248 100% 2 $ 464 200 $ 464 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.087 n/a 0.09 $ 10.78 NEW n/a 10.776 n/a 2 $ 20 - $ 20 $ $ 25,001 base fee @ $25,001 0.00 4.00 n/a 4.00 $ 496 $ 1,035 209% $ 496 100% 1 $ 464 968 $ 464 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.080 n/a 0.08 $ 9.91 NEW n/a 9.914 n/a 14 $ 139 - $ 139 $ $ 50,001 base fee @ $50,001 0.00 6.00 n/a 6.00 $ 744 $ 2,244 302% $ 744 100% 1 $ 696 2,099 $ 696 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.040 n/a 0.04 $ 4.96 NEW n/a 4.957 n/a 47 $ 232 - $ 232 $ $ 100,001 base fee @ $100,001 0.00 8.00 n/a 8.00 $ 991 $ 783 79% $ 991 100% 20 $ 19,477 15,383 $ 19,477 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.010 n/a 0.01 $ 1.24 NEW n/a 1.239 n/a 1,439 $ 1,783 - $ 1,783 $ $ 500,001 base fee @ $500,001 0.00 12.00 n/a 12.00 $ 1,487 $ 2,527 170% $ 1,487 100% 2 $ 2,782 4,728 $ 2,782 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.008 n/a 0.01 $ 0.99 NEW n/a 0.991 n/a 439 $ 435 - $ 435 $ $ 1,000,001 base fee @ 1,000,001 0.00 16.00 n/a 16.00 $ 1,983 NEW % $ 1,983 100% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.002 n/a 0.00 $ 0.25 NEW n/a 0.248 n/a - $ - - $ - $ $ 5,000,001 base fee @ 5,000,001 0.00 24.00 n/a 24.00 $ 2,974 NEW % $ 2,974 100% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.005 n/a 0.00 $ 0.59 NEW n/a 0.595 n/a - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 4 of 18

Page 372 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
7 Mechanical Plan Check (when associated with a Building Permit) [8,9] $ 500 base fee up to $500 0.00 2.00 n/a 2.00 $ 248 NEW % $ 248 100% - $ - - $ - $ each additional $100 or fraction thereof each add'l $100 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a - $ - - $ - $ $ 2,001 base fee @ 2,001 0.00 2.00 n/a 2.00 $ 248 $ 88 36% $ 248 100% 1 $ 232 82 $ 232 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a 1 $ - - $ - $ $ 25,001 base fee @ $25,001 0.00 2.00 n/a 2.00 $ 248 $ 220 89% $ 248 100% 2 $ 464 412 $ 464 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a 28 $ - - $ - $ $ 50,001 base fee @ $50,001 0.00 2.00 n/a 2.00 $ 248 $ 1,082 437% $ 248 100% 1 $ 232 1,012 $ 232 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.040 n/a 0.04 $ 4.96 NEW n/a 4.957 n/a 47 $ 232 - $ 232 $ $ 100,001 base fee @ $100,001 0.00 4.00 n/a 4.00 $ 496 $ 2,080 420% $ 496 100% 15 $ 7,420 31,135 $ 7,420 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.005 n/a 0.01 $ 0.62 NEW n/a 0.620 n/a 616 $ 381 - $ 381 $ $ 500,001 base fee @ $500,001 0.00 6.00 n/a 6.00 $ 744 $ 765 103% $ 744 100% 2 $ 1,391 1,431 $ 1,391 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.012 n/a 0.01 $ 1.49 NEW n/a 1.487 n/a 439 $ 652 - $ 652 $ $ 1,000,001 base fee @ 1,000,001 0.00 12.00 n/a 12.00 $ 1,487 $ 663 45% $ 1,487 100% 1 $ 1,391 620 $ 1,391 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.001 n/a 0.00 $ 0.12 NEW n/a 0.124 n/a 94 $ 12 - $ 12 $ $ 5,000,001 base fee @ 5,000,001 0.00 16.00 n/a 16.00 $ 1,983 NEW % $ 1,983 100% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.003 n/a 0.00 $ 0.40 NEW n/a 0.397 n/a - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 5 of 18

Page 373 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
8 Plumbing Plan Check (when associated with a Building Permit) [8,9] $ 500 base fee up to $500 0.00 2.00 n/a 2.00 $ 248 NEW % $ 248 100% - $ - - $ - $ each additional $100 or fraction thereof each add'l $100 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a - $ - - $ - $ $ 2,001 base fee @ 2,001 0.00 2.00 n/a 2.00 $ 248 $ 117 47% $ 248 100% 1 $ 232 109 $ 232 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a 1 $ - - $ - $ $ 25,001 base fee @ $25,001 0.00 2.00 n/a 2.00 $ 248 $ 322 130% $ 248 100% 1 $ 232 301 $ 232 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.080 n/a 0.08 $ 9.91 NEW n/a 9.914 n/a 14 $ 139 - $ 139 $ $ 50,001 base fee @ $50,001 0.00 4.00 n/a 4.00 $ 496 $ 2,253 455% $ 496 100% 1 $ 464 2,108 $ 464 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.000 n/a - $ - NEW n/a 0.000 n/a 47 $ - - $ - $ $ 100,001 base fee @ $100,001 0.00 4.00 n/a 4.00 $ 496 $ 3,719 750% $ 496 100% 16 $ 7,884 59,148 $ 7,884 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.005 n/a 0.01 $ 0.62 NEW n/a 0.620 n/a 690 $ 428 - $ 428 $ $ 500,001 base fee @ $500,001 0.00 6.00 n/a 6.00 $ 744 $ 1,148 154% $ 744 100% 2 $ 1,391 2,148 $ 1,391 $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.012 n/a 0.01 $ 1.49 NEW n/a 1.487 n/a 439 $ 652 - $ 652 $ $ 1,000,001 base fee @ 1,000,001 0.00 12.00 n/a 12.00 $ 1,487 NEW % $ 1,487 100% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.001 n/a 0.00 $ 0.12 NEW n/a 0.124 n/a - $ - - $ - $ $ 5,000,001 base fee @ 5,000,001 0.00 16.00 n/a 16.00 $ 1,983 NEW % $ 1,983 100% - $ - - $ - $ each additional $1000 or fraction thereof each add'l $1,000 0.000 0.003 n/a 0.00 $ 0.40 NEW n/a 0.397 n/a - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 6 of 18

Page 374 of 549 ends

SYSTEM FEE SCHEDULE
9 New Residential Buildings
The following fees shall include all wiring and electrical equipment in or on each building, or other electrical equipment on the same premises constructed at the same time.

For new multifamily residential buildings (apartments and condominiums having three (3) or more living units not including garages, carports, and other noncommercial automobiles storage areas constructed at the same time.For garages, carports, and other accessory buildings used in conjunction with multifamily residential buildings use BRANCH CIRCUIT FEE OR UNIT FEE SCHEDULE per 500 sf 0.00 0.00 0.50 0.50 $ 62 $ 206 332% $ 62 100% - $ - - $ - $ For new single and two-family residential buildings not including garages, carports and other minor accessory buildings constructed at the same time.For garages, carports and other minor accessory buildings constructed at the same time as the single or two-family residential buildings a fee will not be required. For other types of residential occupancies and alterations, additions and modifications to existing residential buildings, use BRANCH CIRCUIT FEE OR UNIT FEE SCHEDULE. per 500 sf 0.00 0.00 0.50 0.50 $ 62 $ 260 420% $ 62 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 7 of 18

Page 375 of 549 ends

For electric generators and electrically driven rides each 0.00 0.00 0.50 0.50 $ 62 $ 76 123% $ 62 100% - $ - - $ - $ For mechanically driven rides and walk-through attractions or displays having electric lighting each 0.00 0.00 1.00 1.00 $ 124 $ 108 87% $ 124 100% - $ - - $ - $ For a system of area and booth lighting each 0.00 0.00 0.50 0.50 $ 62 $ 108 174% $ 62 100% - $ - - $ - $ For permanently installed rides, booths, displays, and attractions, use UNIT FEE SCHEDULE each
see Unit Fee
Schedule
below
see Unit Fee
Schedule
below
12 Temporary Power Service
For a temporary service power pole or pedestal, including all pole or pedestal mounted receptacle outlets and appurtenances each 0.00 0.00 0.50 0.50 $ 62 $ 65 105% $ 62 100% - $ - - $ - $ For a temporary distribution system and temporary lighting and receptacle outlets for constructions sites, decorative lighting, Christmas tree sales lots, fireworks stands, sales booths, additional pole, etc. each 0.00 0.00 0.50 0.50 $ 62 $ 97 157% $ 62 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 8 of 18

Page 376 of 549 ends

For 15 or 20 ampere 120 volt lighting or general use receptacles First 6 flat 0.00 0.00 1.00 1.00 $ 124 $ 156 126% $ 124 100% - $ - - $ - $ Each Additional each 0.00 0.00 0.25 0.25 $ 31 $ 39 126% $ 31 100% - $ - - $ - $ For 15 or 20 ampere 208 volt to 277 volt lighting
First 6 flat 0.00 0.00 1.00 1.00 $ 124 $ 156 126% $ 124 100% - $ - - $ - $ Each Additional each 0.00 0.00 0.25 0.25 $ 31 $ 39 126% $ 31 100% - $ - - $ - $ Unit Fees (Alternate to Branch Circuit Fees)
14 For receptacle, switch, lighting, or other outlets at which current is used or controlled except services, feeders and meters.Note: for multi-outlet assemblies, each five feet or fraction thereof may be considered as one outlet.

First 20 flat 0.00 0.00 1.00 1.00 $ 124 $ 39 31% $ 124 100% - $ - - $ - $ Each additional 10 flat 0.00 0.00 0.25 0.25 $ 31 $ 390 1259% $ 31 100% - $ - - $ - $ 15 Lighting Fixtures
For lighting fixtures, sockets, or other lamp holding devices First 20 flat 0.00 0.00 1.00 1.00 $ 124 $ 39 31% $ 124 100% - $ - - $ - $ Each additional 10 flat 0.00 0.00 0.25 0.25 $ 31 $ 390 1259% $ 31 100% - $ - - $ - $ For pole or platform mounted lighting fixtures each 0.00 0.00 0.50 0.50 $ 62 $ 58 94% $ 62 100% - $ - - $ - $ For theatrical-type lighting fixtures or assemblies each 0.00 0.00 0.50 0.50 $ 62 $ 58 94% $ 62 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 9 of 18

Page 377 of 549 ends

For fixed residential appliances or receptacle outlets for same, including wall-mounted electric ovens, counter-mounted cooking tops, electric ranges, self- contained room, console, or through-wall air conditioners, space heaters, food waste grinders, dishwashers, washing machines, water heaters, clothes dryers, or other motor-operated appliances, not exceeding three (3) horsepower (HP) in rating.Note: For other types of air conditioners and other motor-driven appliances having larger electrical ratings, see Power Apparatus. each 0.00 0.00 0.50 0.50 $ 62 $ 76 123% $ 62 100% - $ - - $ - $ 17 Other Appliances of Three Horsepower or Less:

For any appliance installed in a non-residential occupancy and not exceeding three (3) horsepower (HP), kilowatt (KW), or kilovoltampere (KVA) in rating, including medical and dental devices, food, beverage, and ice cream cabinets, illuminated showcases, drinking fountains, vending machines, laundry machines, or other similar types of equipment.Note:1) As used in the above sentence, "nonresidential occupancy" includes but is not limited to hotels and motels.2) For other types of air conditioners and other motor driven appliances having larger electrical raitings, see Power Apparatus. each 0.00 0.00 0.50 0.50 $ 62 $ 78 126% $ 62 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 10 of 18

Page 378 of 549 ends

For motors, generators, transformers, rectifiers, synchronous converters, capacitors, industrial heating, air conditioners and heat pumps, cooking or baking equipment, and other apparatus, with a rating as follows: Rating in horsepower (HP), kilowatts (KW), kilovolt amperes (KVA), or kilovolt-amperesreactive (KVAR).

Rating over 3 and not over 10 each 0.00 0.00 0.75 0.75 $ 93 $ 97 104% $ 93 100% - $ - - $ - $ Rating over 10 and not over 50 each 0.00 0.00 0.75 0.75 $ 93 $ 97 104% $ 93 100% - $ - - $ - $ Rating over 50 and not over 100 each 0.00 0.00 0.75 0.75 $ 93 $ 97 104% $ 93 100% - $ - - $ - $ Rating over 100 each 0.00 0.00 0.75 0.75 $ 93 $ 108 116% $ 93 100% - $ - - $ - $ Note:1) For equipment or appliances having more than one motor, transformer, heater, etc., the sum of the combined ratings may be used. 2) These fees include all switches, circuit breakers, contractors, thermostats, relays and other directly related control equipment. 19 Busways: For cable trays, trolley and plug-in type busways each 100 ft or fraction thereof 0.00 0.00 0.50 0.50 $ 62 $ 65 105% $ 62 100% - $ - - $ - $ Note: An additional fee will be required for lighting fixtures, motors and other appliances that are connected to trolley and plug-in type busways. No fee is required for portable tools. 20 Signs, Outline Lighting, and Marquees:

For signs, outline lighting systems, or marquees supplied from one branch circuit each 0.00 0.00 0.75 0.75 $ 93 $ 107 115% $ 93 100% - $ - - $ - $ For additional branch circuits within the same sign, outline lighting system, or marquee each 0.00 0.00 0.25 0.25 $ 31 $ - 0% $ 31 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 11 of 18

Page 379 of 549 ends

For services, switchboards, switchboard sections, motor control centers and panelboards of 600 volts or less and not over 399 amperes in rating. each 0.00 0.00 1.00 1.00 $ 124 $ 136 110% $ 124 100% - $ - - $ - $ For services, switchboards, switchboard sections, motor control centers and panelboards of 600 volts or less and 400 amperes to 1,000 amperes in rating. each 0.00 0.00 1.00 1.00 $ 124 $ 136 110% $ 124 100% - $ - - $ - $ For services, switchboards, switchboard sections, motor control centers and panelboards over 600 volts or over 1000 amperes in rating. each 0.00 0.00 1.00 1.00 $ 124 $ 151 122% $ 124 100% - $ - - $ - $ 22 Miscellaneous Apparatus, Conduits and Conductors
For electrical apparatus, conduits and conductors for which a permit is required but for which no fee is herin set forth. each 0.00 0.00 1.00 1.00 $ 124 $ 119 96% $ 124 100% - $ - - $ - $ Note: This fee is not applicable when a fee is paid for one or more services, outlets, fixtures, appliances, power apparatus, busways, signs or other equipment. 23 Other Inspections
For any single hazardous location area, as defined by the provisions of Chapter 5 of the California Electrical Code, larger than 2,000 sf. Or an aggregate area consisting of smaller hazardous location areas totaling over 2,000 sf., a surcharge in addition to any other applicable fee applies each 0.00 0.00 1.00 1.00 $ 124 NEW % $ 124 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 12 of 18

Page 380 of 549 ends

For one (1) to ten (10) electrical items, apparatus, machine tools, appliances, or other electrical equipment. each 0.00 0.00 0.25 0.25 $ 31 NEW % $ 31 100% - $ - - $ - $ For eleven (11) to twenty (20) items each 0.00 0.00 0.25 0.25 $ 31 NEW % $ 31 100% - $ - - $ - $ For twenty-one (21) to fifty (50) items each 0.00 0.00 0.25 0.25 $ 31 NEW % $ 31 100% - $ - - $ - $ For more than fifty (50) items each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ For high voltage switch gears, transformers, or substations each 0.00 0.00 0.75 0.75 $ 93 NEW % $ 93 100% - $ - - $ - $ Recon Electrical Recon w/Building Permit (for analysis purposes only) Permit flat 0.00 0.00 2.29 2.29 $ 284 $ 295 104% $ 284 100% 38 $ 10,885 11,316 $ 10,885 $ Recon Electrical Recon w/o Building Permit (for analysis purposes only) Permit flat 0.00 0.00 2.74 2.74 $ 340 $ 354 104% $ 340 100% 75 $ 25,413 26,476 $ 25,413 $ Plan Check flat 0.00 2.00 0.00 2.00 $ 248 $ 821 331% $ 248 100% 6 $ 1,391 4,607 $ 1,391 $ Mechanical
24 For the installation, alteration or relocation of each refrigeration compressor or absorption unit, and for each fuel burning furnace, heater, boiler and vented decorative appliance including vents attached thereto:

Up to and including 100,000 BTU each 0.00 0.00 0.50 0.50 $ 62 $ 127 205% $ 62 100% - $ - - $ - $ More than 100,000 BTU and up to and including 500,000 BTU each 0.00 0.00 0.50 0.50 $ 62 $ 127 205% $ 62 100% - $ - - $ - $ More than 500,000 BTU each 0.00 0.00 0.50 0.50 $ 62 $ 173 279% $ 62 100% - $ - - $ - $ 25 For each air inlet and air outlet served by any air- conditioning system First 10 flat 0.00 0.00 0.75 0.75 $ 93 $ 273 294% $ 93 100% - $ - - $ - $ Each Additional each 0.00 0.00 0.08 0.08 $ 9 $ 9 97% $ 9 100% - $ - - $ - $ NOTE: An air-conditioned system includes heating and/or cooling.

NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 13 of 18

Page 381 of 549 ends

Up to and including 2,000 CFM
Each unit up to 10 each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ Each unit over 10 each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ More than 2,000 CFM and up to and including 10,000 CFM, each each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ More than 10,000 CFM, each each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ NOTE: This fee shall not apply to an air handling unit which is a portion of a factory assembled air-conditioning appliance for which a permit is required elsewhere in this Code. 28 For each evaporative cooler other than portable
type
each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 29 For ventilation fans which serve a single register per 3 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 30 For the installation of each commercial kitchen hood, spray booth or product conveying duct system, including the fans and ducts attached thereto each 0.00 0.00 0.50 0.50 $ 62 $ 175 282% $ 62 100% - $ - - $ - $ 31 For the installation of each fire damper per 5 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 32 For the alteration of an existing duct system for which a permit is not required elsewhere in this Code each 0.00 0.00 0.50 0.50 $ 62 $ - 0% $ 62 100% - $ - - $ - $ Recon Mechanical Recon w/Building Permit (for analysis purposes only) Permit flat 0.00 0.00 4.22 4.22 $ 523 $ 544 104% $ 523 100% 18 $ 9,296 9,671 $ 9,296 $ Recon Mechanical Recon w/o Building Permit (for analysis purposes only) Permit flat 0.00 0.00 5.90 5.90 $ 731 $ 761 104% $ 731 100% 51 $ 36,937 38,435 $ 36,937 $ Plan Check flat 0.00 2.00 0.00 2.00 $ 248 $ 242 97% $ 248 100% 2 $ 464 452 $ 464 $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 14 of 18

Page 382 of 549 ends

Low pressure system
5 outlets or less each system 0.00 0.00 0.50 0.50 $ 62 $ 117 189% $ 62 100% - $ - - $ - $ For each additional outlet over five each 0.00 0.00 0.25 0.25 $ 31 $ 39 126% $ 31 100% - $ - - $ - $ Medium or high pressure system
Each system each system 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ Additional fee for each outlet each 0.00 0.00 0.25 0.25 $ 31 NEW % $ 31 100% - $ - - $ - $ 41 For each gas meter not under control and maintenance of the serving gas supplier each 0.00 0.00 0.50 0.50 $ 62 $ 68 110% $ 62 100% - $ - - $ - $ 42 For each gas pressure regulator other than appliance regulators each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 43 For each water heater and/or vent each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 15 of 18

Page 383 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
44 For repair or alteration of drainage and/or vent piping each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 45 For each piece of water-treating equipment each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 46 For each water pressure regulator each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 47 For potable water not covered elsewhere in fee schedule:
1-1/2 inch and smaller each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 2 inches to 3 inches each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ Over 3 inches each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 48 For replacing water piping in a building, (1) each fixture, each water treating device and each piece of water-using or dispensing equipment, or (2) each branch or riser that has none of the above items connected thereto each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 49 For sprinkling systems on any one meter, each backflow prevention device therefor each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 50 For each backflow-prevention device on unprotected water supplies, pools, tanks, vats, etc. (including incidental water piping) each 0.00 0.00 0.25 0.25 $ 31 $ 88 284% $ 31 100% - $ - - $ - $ 51 For each trap primer each 0.00 0.00 0.25 0.25 $ 31 $ 88 284% $ 31 100% - $ - - $ - $ 52 For each solar potable water-heating system, including water heater and vent each 0.00 0.00 0.50 0.50 $ 62 $ 88 142% $ 62 100% - $ - - $ - $ 53 For the connection of a house sewer to a public sewer, or for the extension of a house lateral onto a lot for future use (separate permit required for each such connection or extension) each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 54 For each house sewer manhole each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 55 For each installation of a section of house sewer for future use each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 16 of 18

Page 384 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
56 For the connection of each additional building or additional work to a house sewer each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 57 For the connection of a house sewer to a private sewage disposal system each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 58 For each private sewage disposal system (septic tank and seepage pits or pits and/or drainfield) each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 59 For each grey water system (storage tanks and disposal/irrigation fields) each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 60 For disconnection, abandonment, alteration or repair of any house sewer or private sewage disposal system or part thereof each 0.00 0.00 0.50 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ Recon Plumbing Recon w/ Building Permit (for analysis purposes only) Permit flat 0.00 0.00 10.54 10.54 $ 1,306 $ 1,360 104% $ 1,306 100% 29 $ 37,881 39,440 $ 37,881 $ Recon Plumbing Recon w/o Building Permit (for analysis purposes only) Permit flat 0.00 0.00 10.07 10.07 $ 1,248 $ 1,300 104% $ 1,248 100% 42 $ 52,536 54,712 $ 52,536 $ Plan Check flat 0.00 2.00 0.00 2.00 $ 248 $ 761 307% $ 248 100% 2 $ 464 1,424 $ 464 $ III. Miscellaneous Fees
61 Permit Issuance Fee 0.50 n/a n/a 0.50 $ 62 NEW % $ 62 100% - $ - - $ - $ 62 For additional review required by complexity of plans, or revisions of approved plans or reports, or for services beyond the first and second plan check, due to changes, errors or omissions [6]
During Business Hours per hour n/a 1.00 n/a 1.00 $ 124 $ 129 104% $ 124 100% - $ - - $ - $ After Business Hours per hour n/a 1.00 n/a 1.00 $ 127 $ - 0% $ 127 100% - $ - - $ - $ 63 For additional inspections, or for projects for which no fee is specifically indicated During Business Hours per hour n/a n/a 1.00 1.00 $ 124 $ 97 78% $ 124 100% - $ - - $ - $ After Business Hours per hour n/a n/a 1.00 1.00 $ 127 $ 146 115% $ 127 100% - $ - - $ - $ 64 Records Research hourly 1.00 n/a n/a 1.00 $ 124 $ 129 104% $ 124 100% - $ - - $ - $ NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 17 of 18

Page 385 of 549 ends

Fee Name Fee Unit /
Type NotesProcess Plan Check Insp
Estimated
Average
Labor Time
per Activity
(hours)
Cost of
Service Per
Activity
Current Fee /
Deposit [1]
Existing Cost
Recovery %
Rec Fee /
Deposit Level
Estimated
Volume of
Activity
Annual Estimated Revenues
Current Fee Full Cost Rec
65 Investigation Fee for Work Without a Permit flat [2] Double Permit Fee Double Permit Fee 66 Preliminary Review Fee First 2 hours flat 0.00 2.00 n/a 2.00 $ 248 $ 258 104% $ 258 104% - $ - - $ - $ Each Additional Hour (During Business Hours) per hour 0.00 1.00 n/a 1.00 $ 124 $ 129 104% $ 129 104% - $ - - $ - $ 67 SMIP Fee [3]
Cat 1: 1-3 Story Residential each .013% of valuation .013% of valuation Cat 2: Over 3 Story Residential / All Commercial each .028 % of valuation .028 % of valuation 68 California Building Standards each [4]
$4 per
$100,000 in
valuation. Min
fee $1.
$4 per
$100,000 in
valuation. Min
fee $1.
69 Technology Fee (Placeholder) each 2% per application 2% per application 70 Credit Card Processing Fee actual cost [7] Actual Vendor Cost Actual Vendor Cost TOTAL $ 1,265,905 1,324,206 $ 1,256,952 $
% Increase from Current Fee
% Increase from Previous Year
Notes
[1] Sourced from: "Schedule of Approved Fees.pdf" provided by City [2] Penalty Fee. NBS did not evaluate.[3] Fee set by State. NBS did not evaluate. [4] Fee set by Building Standards Commission. NBS did not evaluate. [5] Minimum Plan Check Fee = 2 hours at current fully burdened hourly rate[6] Plus issuance fee [7] Passthrough charge. NBS did not analyze.[8] Fee is assessed based on Building Permit valuation not MEP valuation[9] When MEP plan review not associated with a building permit, plan review fees to be 50% of the permit fee but no less than minimum plan check fee NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Bldg - COS 18 of 18

Page 386 of 549 ends

Prepared by NBS for the City of South El Monte
APPENDIX A.4
Cost of Service Analysis – Parks & Recreation Division

Page 387 of 549 ends

City of South El Monte
Recreation - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.4 150
Recreation Fees and DepositsCamps/Classes
1 Classes
Tball 210.04 18,591 $ 200 1.05 $ 93
Resident $ 40 43% $ 60 65%
First Additional Resident $ 30 32% $ 50 54%Each Subsequent Resident $ 25 27% $ 45 48% Non-Resident $ 67 72% $ 90 97%
Baksetball
Youth 822.16 62,761 $ 240 3.43 $ 262
Resident $ 55 21% $ 60 23%
First Additional Resident $ 45 17% $ 50 19%Each Subsequent Resident $ 40 15% $ 45 17% Non-Resident $ 95 36% $ 90 34%
Adult (per team) [3] 238.96 11,161 $ 8 29.87 $ 1,395 $ 350 25% $ 350 25% Swim
Recreation Swimming 6,579.24 103,466 $ 19,800 0.33 $ 5
Adult $ 1.50 29% $ 2 38%
Child $ 1 19% $ 1 19%
Swim Lessons 6,136.56 112,717 $ 1,792 3.42 $ 63
Resident $ 30 48% $ 50 79%
First Additional Resident $ 20 32% $ 40 64%Each Subsequent Resident $ 15 24% $ 25 40% Non-Resident $ 60 95% $ 60 95%
Swim Team 701.88 24,335 $ 75 9.36 $ 324
Resident $ 55 17% $ 75 23%
First Additional Resident $ 45 14% $ 65 20%Each Subsequent Resident $ 40 12% $ 60 18% Non-Resident $ 75 23% $ 100 31%
Annual
Estimated
Time Per
Participant
Hours
Estimated
Cost Per
Participant
Current Fee
Per Participant
Existing Cost
Recovery %
Annual
Estimated
Cost Per
Activity
Per Unit of Charge
Fee No. Fee Name
Notes
Annual
Estimated
Labor
Hours
Annual
Participant
Capacity
Recommended
Fee
Recommended
Cost Recovery %
NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Recreation - COS 1 of 7

Page 388 of 549 ends

City of South El Monte
Recreation - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.4 150
Annual
Estimated
Time Per
Participant
Hours
Estimated
Cost Per
Participant
Current Fee
Per Participant
Existing Cost
Recovery %
Annual
Estimated
Cost Per
Activity
Per Unit of Charge
Fee No. Fee Name
Notes
Annual
Estimated
Labor
Hours
Annual
Participant
Capacity
Recommended
Fee
Recommended
Cost Recovery %
Boxing 7,676.64 183,526 $ 5,760 1.33 $ 32
Youth
Resident $ 18 56% $ 25 78%
First Additional Resident $ 10 31% $ 15 47%Each Subsequent Resident $ 3 9% $ 5 16% Non-Resident $ 35 110% $ 30 94%
Adult
Resident $ 30 94% $ 30 94%
Non-Resident $ 45 141% $ 32 100%
2 After School Programs
Mini Center 8,449.80 212,522 $ 80 105.62 $ 2,657
Resident (Monthly) $ 60 2% $ 60 2%
Non-Resident (Monthly) $ 70 3% $ 70 3%
New Temple Park 8,449.80 198,204 $ 80 105.62 $ 2,478
Resident (Monthly) $ - 0% $ - 0%
Non-Resident (Monthly) $ - 0% $ - 0%
Community Center 9,037.36 219,484 $ 150 60.25 $ 1,463
Resident (Monthly) $ - 0% $ - 0%
Non-Resident (Monthly) $ - 0% $ - 0%
3 Contract Classes
Contracted Classes in City Facilities [4] 87.60 10,013 $ 1,560 0.06 $ 6 $ 5 78% Per Contract % 4 Rec Classes 1,344.44 40,827 $ 280 4.80 $ 146 No Charge % $ - 0% 5 Open Gym 404.96 13,821 $ 2,700 0.15 $ 5 No Charge % $ - 0% NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Recreation - COS 2 of 7

Page 389 of 549 ends

City of South El Monte
Recreation - User Fee Study FY 2022Cost of Service Estimate for Fee Related Services and Activities APPENDIX A.4 150
Annual
Estimated
Time Per
Participant
Hours
Estimated
Cost Per
Participant
Current Fee
Per Participant
Existing Cost
Recovery %
Annual
Estimated
Cost Per
Activity
Per Unit of Charge
Fee No. Fee Name
Notes
Annual
Estimated
Labor
Hours
Annual
Participant
Capacity
Recommended
Fee
Recommended
Cost Recovery %
6 Camps
Basketball Camp 284.96 11,363 $ 400 0.71 $ 28
Resident $ 25 88% $ 25 88%
Non-Resident $ 30 106% $ 28 100%
Winter Camp 1,106.72 30,917 $ 120 9.22 $ 258
Resident $ 40 16% $ 60 23%
First Additional Resident $ 30 12% $ 50 19%Each Subsequent Resident $ 25 10% $ 40 16% Non-Resident $ 100 39% $ 100 39%
Summer Camp 7,219.32 178,877 $ 880 8.20 $ 203
Resident $ 50 25% $ 50 25%
First Additional Resident $ 40 20% $ 40 20%Each Subsequent Resident $ 35 17% $ 35 17% Non-Resident $ 100 49% $ 100 49%
Spring Camp 579.64 18,157 $ 60 9.66 $ 303
Resident $ 30 10% $ 50 17%
First Additional Resident $ 20 7% $ 40 13%Each Subsequent Resident $ 15 5% $ 30 10% Non-Resident $ 100 33% $ 100 33%
Fall Camp NEW NEW NEW NEW NEW
Resident $ 40 % $ 40 %
First Additional Resident $ 30 % $ 30 %Each Subsequent Resident $ 20 % $ 20 % Non-Resident $ 50 % $ 50 %
NBS helping communities fund tomorrowwww.nbsgov.com | 800.676.7516 12/1/2022 Recreation - COS 3 of 7

Page 390 of 549 ends

South El Monte City CouncilJune 13, 2023

South El Monte City Council
June 13, 2023