South El Monte City Council
July 25, 2023

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

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

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

FUND/ DEPT

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

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

FUND/ DEPT

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

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

FUND/ DEPT

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

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

FUND/ DEPT

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

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

FUND/ DEPT

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

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

FUND/ DEPT

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

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

FUND/ DEPT

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

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

FUND/ DEPT

ACCOUNT
NUMBER NAME BLDG Building Use
EQUIP Equipment Use
01-100-1010 City Council
01-100-1020 City Administration
01-100-1030 City Attorney
01-100-1050 Human Resources
01-100-1060 Risk Management
01-120-1210 City Clerk
01-130-1310 Accounting
01-130-1330 Management Information Systems
01-170-1710 City Hall
01-170-1720 Maintenance Yard
01-170-1730 City-General Utilities
01-170-1740 Building Maintenance
01-170-1770 Vehicle Maintenance
Allocated Costs Notes
[1] Unallowable costs not allocated through cost plan
Subtotal Direct Billed Unallocated 1 Total
$ 25,193 $ - $ - $ 25,193
14,149 - - 14,149
324,910 - - 324,910
405,625 - - 405,625
514,135 - - 514,135
251,255 - - 251,255
410,845 - - 410,845
323,827 - - 323,827
751,663 - - 751,663
234,192 - - 234,192
162,025 - - 162,025
87,074 - - 87,074
46,762 - - 46,762
558,336 - - 558,336
157,322 - - 157,322
$ 4,267,313 $ - $ - $ 4,267,313
Prepared by NBS for the City of South El Monte
Fiscal Year 2020-21
Allocation 3

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

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

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

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

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

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

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 City Hall 1.1

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

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

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total BLDG- Building Use
Single Occupancy 1.2

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

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

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

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

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

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

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

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

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

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

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

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 Total Equipment Depreciation Expense 2.1

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

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

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

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

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

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

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

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

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

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

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

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 City Support A 3.1

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

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

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

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1010- City Council
City Support B 3.2

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

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

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

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

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

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

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

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

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

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

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

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

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

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 Council Support 4.1

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

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

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

City of South El Monte
Cost Allocation Plan for Fiscal Year 2020-2021, Full Cost Iteration Source Cost Data from Fiscal Year 2019-2020 Actuals
ALLOCATION DETAIL Allocation Allocated Gross Direct First Second Units Percent Allocation Billed Allocation Allocation Total 01-100-1020- City Administration
City Operations Support 4.2

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

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

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

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

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

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

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

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

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

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

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

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

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

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 General Citywide Legal Support 5.1

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

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

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

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

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

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

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

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

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

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

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

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

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

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 Citywide HR Services 6.1

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

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

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

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

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

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

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

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

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

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

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

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

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

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 General Liability 7.1

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

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

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

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
Workers Compensation 7.2

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

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

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

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
Auto 7.3

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

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

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
Property 7.4

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

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

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
Citywide Risk Management Support 7.5

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

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

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

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

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

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

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 Citywide Clerk Services 8.1

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

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

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

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

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

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 $

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

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

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 Payroll 9.1

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

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

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
Accounts Payable 9.2

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

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

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
Grants 9.3

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

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

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
General Accounting 9.4

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

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

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

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

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

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

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 Citywide Information Systems 10.1

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

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

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

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

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

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

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 City Hall Maintenance 11.1

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

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

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

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

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

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

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 Citywide Yard Support 12.1

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 $ 378,401 22.957% 13,087 13,087 14,471 27,558 01-170-1770- Vehicle Maintenance $ 74,236 4.504% 2,567 2,567 2,839 5,406

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

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

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

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 27,558 - 27,558 01-170-1770- Vehicle Maintenance 5,406 - 5,406

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

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

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

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

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 Citywide General Utilities 13.1

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

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

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

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

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

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

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

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 Citywide Building Maintenance 14.1

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

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

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

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

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

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

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

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

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 Citywide Vehicle Maintenance 15.1

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

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

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

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

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

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

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

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

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

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
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