St. Helena City Council
May 28, 2024

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Table of Contents
Schedule Description Allocation Basis Units Page #
Table of Contents 1
Summary Schedule 3
101 4000 Non Departmental 9
1 Department Costs 10
1 Incoming Costs 11
1 General Insurance FTE per department 12
1 City Hall Rent & Remodel Square footage per department 13 1 Non Centralized Costs Total Operating Budget per dept -2023 actual 14 1 Water Debt Direct allocation to Fund 561 16
1 Sewer Debt Direct allocation to Fund 571 17
1 Allocation Summary 18
101 4100 Council 20
2 Department Costs 21
2 Incoming Costs 22
2 General City Support Agenda items per department 23
2 Allocation Summary 24
101 4200 City Manager 25
3 Department Costs 26
3 Incoming Costs 27
3 General Administrative Support Agenda items per department 28 3 Personnel Support FTE per department 29
3 Budget Support Total Operating Budget per dept -2023 actual 30 3 Allocation Summary 32
101 4210 City Clerk 34
4 Department Costs 35
4 Incoming Costs 36
4 Council and Department Support Agenda items per department 37 4 Allocation Summary 38
101 4300 Finance/Admin 39
5 Department Costs 40
5 Incoming Costs 41
5 Budget Support Total Operating Budget per dept -2023 actual 42 5 Accounts Payable Transactions per department 44
5 Accounts Receivable Transactions per department 46
5 Personnel Support FTE per department 47
5 Utility Billing Transactions per enterprise fund 48
5 Allocation Summary 49
MGT Consulting Group Page 1 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4310 HR 51
6 Department Costs 52
6 Incoming Costs 53
6 Personnel Support FTE per department 54
6 Allocation Summary 55
101 4320 IT 56
7 Department Costs 57
7 Incoming Costs 58
7 Device Support FTE per department 59
7 Work Orders Requests per department 60
7 Allocation Summary 61
101 4400 Attorney 62
8 Department Costs 63
8 Incoming Costs 64
8 Council Support Agenda items per department 65
8 Citywide Support FTE per department 66
8 Allocation Summary 67
101 5000 Public Works Admin 68
9 Department Costs 69
9 Incoming Costs 70
9 Public Works Admin Citywide Overhead 2023 Expenditures per PW Divi inc. Utilities 71 9 Public Works General Government Activity **Not Allocated** 9 Allocation Summary 72
101 5006 Government Buildings 73
10 Department Costs 74
10 Incoming Costs 75
10 Building Maintenance Square footage per department 76 10 Allocation Summary 77
MGT Consulting Group Page 2 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Summary Schedule
Department 101 5015 PW
Streets
101 45
Planning &
Building
101 46
Library
101 47 Parks
& Rec
101 48 Fire 101 49 Police 101 50 PW
Storm/Trees/
Parks
209 Home
Grant
210 CDBG 224 Public
Safety
(COPS)
1 101 4000 Non Departmental $13,885 $155,830 $58,726 $76,328 $155,576 $426,265 $44,830 $92 $185 $2,093 2 101 4100 Council 0 101,597 4,233 16,933 12,700 29,632 0 0 0 0 3 101 4200 City Manager 12,768 152,516 66,922 100,873 178,793 188,041 44,207 68 138 1,558 4 101 4210 City Clerk 0 97,469 4,061 16,245 12,184 28,429 0 0 0 0 5 101 4300 Finance/Admin 13,933 61,238 51,345 56,775 125,304 151,938 39,889 412 387 6,236 6 101 4310 HR 5,865 53,314 47,983 74,373 127,954 101,297 26,124 0 0 0 7 101 4320 IT 1,893 25,824 36,161 33,053 47,766 68,875 8,433 0 0 0 8 101 4400 Attorney 1,416 89,091 14,759 30,657 40,416 46,684 6,306 0 0 0 9 101 5000 Public Works Admin 17,916 0 0 0 0 0 46,382 0 0 0 10 101 5006 Government Buildings 0 17,340 287,570 151,898 307,837 104,258 0 0 0 0 Total Current Allocations $67,676 $754,219 $571,760 $557,135 $1,008,528 $1,145,419 $216,172 $572 $710 $9,888 MGT Consulting Group Page 3 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Summary Schedule
Department 225 Gas Tax
2105
226 Gas Tax
2106
227 State
Gas Tax
2107
230 RMRA 238 Training
and Dev
240 Measure
T
241 Measure
T - Class I
Trails
279 Asset
Forfeit
283 Tree City
USA
286 Bocce
1 101 4000 Non Departmental $674 $1,244 $666 $2,665 $157 $15,384 $6,217 $13 $2,866 $5,472 2 101 4100 Council 0 0 0 0 0 0 0 0 0 0
3 101 4200 City Manager 502 926 495 1,983 117 11,448 4,626 10 2,133 6,396 4 101 4210 City Clerk 0 0 0 0 0 0 0 0 0 0
5 101 4300 Finance/Admin 878 1,621 1,111 3,472 985 20,041 8,148 114 3,734 3,747 6 101 4310 HR 0 0 0 0 0 0 0 0 0 5,598
7 101 4320 IT 0 0 0 0 0 0 0 0 0 1,807
8 101 4400 Attorney 0 0 0 0 0 0 0 0 0 1,351
9 101 5000 Public Works Admin 0 0 0 0 0 0 0 0 0 0
10 101 5006 Government Buildings 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $2,054 $3,791 $2,272 $8,120 $1,259 $46,873 $18,991 $137 $8,733 $24,372 MGT Consulting Group Page 4 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Summary Schedule
Department 287 Harvest
Festival
288 4th of
July
289
Recreation
Program
290 Tourism
Impv District
291 SB 1186
State Fees
380 Friends
and
Foundation
382 Martin
Estate Trust
384 Tweed
Trust
420 1996 Go
Bonds
421
1 101 4000 Non Departmental $375 $330 $785 $13,763 $12 $15,909 $17 $740 $0 $5,870 2 101 4100 Council 0 0 0 0 0 0 0 0 0 0
3 101 4200 City Manager 279 245 584 10,242 9 18,479 13 551 0 4,368 4 101 4210 City Clerk 0 0 0 0 0 0 0 0 0 0
5 101 4300 Finance/Admin 927 917 1,022 20,658 357 15,875 71 2,280 0 7,647 6 101 4310 HR 0 0 0 0 0 15,994 0 0 0 0
7 101 4320 IT 0 0 0 0 0 5,163 0 0 0 0
8 101 4400 Attorney 0 0 0 0 0 3,861 0 0 0 0
9 101 5000 Public Works Admin 0 0 0 0 0 0 0 0 0 0
10 101 5006 Government Buildings 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $1,581 $1,492 $2,391 $44,663 $378 $75,282 $102 $3,571 $0 $17,885 MGT Consulting Group Page 5 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Summary Schedule
Department 561 Water
Enterprise
571 Sewer
Enterprise
572
Wastewater
Bond
581
Insurance
Benefit
582 Garage
ISF
592 Equip
Replacement
593 Fire
Equipment
Replacement
700 Flood
Control
Capital
713 Civic
Impace
733 Capital
Project
Planning
1 101 4000 Non Departmental $1,146,535 $1,033,945 $553 $47 $13,798 $6,971 $0 $217 $44 $1,629 2 101 4100 Council 143,929 29,632 0 0 0 0 0 0 0 0
3 101 4200 City Manager 291,396 183,185 412 35 12,924 5,187 0 162 33 1,212 4 101 4210 City Clerk 138,081 28,429 0 0 0 0 0 0 0 0
5 101 4300 Finance/Admin 557,546 432,144 721 33,471 16,902 9,910 0 332 350 2,414 6 101 4310 HR 62,324 47,663 0 0 6,398 0 0 0 0 0
7 101 4320 IT 36,484 19,693 0 0 2,065 0 0 0 0 0
8 101 4400 Attorney 123,024 33,737 0 0 1,544 0 0 0 0 0
9 101 5000 Public Works Admin 305,322 294,227 0 0 0 0 0 0 0 0 10 101 5006 Government Buildings 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $2,804,641 $2,102,655 $1,686 $33,554 $53,631 $22,068 $0 $710 $427 $5,255 MGT Consulting Group Page 6 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Summary Schedule
Department 734 Park
Impact
741 Street
Capital Imp
742 Storm
Drain Imp
751
Affordable
Housing
763 Water
Capital
Project
764 Water
Impact
773 Sewer
Capital
774 Sewer
Impact
890 General
Fixed Assets
All Other
1 101 4000 Non Departmental $0 $30,888 $107 $947 $0 $139 $0 $14,572 $31,437 $0 2 101 4100 Council 0 71,964 4,233 0 0 0 0 0 0 0
3 101 4200 City Manager 0 79,061 3,378 705 0 104 0 10,844 23,395 0 4 101 4210 City Clerk 0 69,041 4,061 0 0 0 0 0 0 0
5 101 4300 Finance/Admin 0 41,407 188 1,478 390 230 390 19,032 40,954 0 6 101 4310 HR 0 0 0 0 0 0 0 0 0 0
7 101 4320 IT 0 0 0 0 0 0 0 0 0 0
8 101 4400 Attorney 0 53,990 3,176 0 0 0 0 0 0 0
9 101 5000 Public Works Admin 0 0 0 0 0 0 0 0 0 0
10 101 5006 Government Buildings 0 0 0 0 0 0 0 0 0 0
Total Current Allocations $0 $346,350 $15,143 $3,130 $390 $473 $390 $44,449 $95,786 $0 MGT Consulting Group Page 7 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Summary Schedule
Department 2nd
Allocation
Orphans
Total
1 101 4000 Non Departmental $0 $3,288,800
2 101 4100 Council 0 414,853
3 101 4200 City Manager 0 1,421,321
4 101 4210 City Clerk 0 397,999
5 101 4300 Finance/Admin 0 1,758,920
6 101 4310 HR 0 574,886
7 101 4320 IT 0 287,218
8 101 4400 Attorney 0 450,012
9 101 5000 Public Works Admin 0 663,847
10 101 5006 Government Buildings 0 868,902
Total Current Allocations $0 $10,126,758
101 4000 Non Departmental
MGT Consulting Group Page 8 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4000 Non Departmental
Nature and Extent of Services
101 4000 Non Departmental costs are distributed by the following functions:

General Insurance - Costs have been allocated based on FTE per department.

City Hall Rent & Remodel - Costs have been allocated based on Square footage per department.

Non Centralized Costs - Costs have been allocated based on Total Operating Budget per dept -2023 actual.

Water Debt - Costs have been allocated based on Direct allocation to Fund 561.

Sewer Debt - Costs have been allocated based on Direct allocation to Fund 571.

MGT Consulting Group Page 9 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:1 101 4000 Non Departmental
Description Amount General
Admin
General
Insurance
City Hall Rent
& Remodel
Non
Centralized
Costs
Water Debt Sewer Debt
Personnel Costs
Salaries S1 1 0 1 0 0 0 0
Salary % Split .00% 100.00% .00% .00% .00% .00%
Benefits P (423,500) 0 (423,500) 0 0 0 0
Subtotal - Personnel Costs (423,499) 0 (423,499) 0 0 0 0 Services & Supplies Cost
City Hall Imprvmnts 5yr P 437,870 0 0 437,870 0 0 0
Services P 583,377 0 0 0 583,377 0 0
Transfers to other funds D 1,864,022 0 0 0 0 0 0
Non Centralized Costs P 109,978 0 0 0 109,978 0 0
Principal and Interest Debt - Water P 940,439 0 0 0 0 940,439 0 Principal and Interest Debt - Sewer P 845,402 0 0 0 0 0 845,402 City Hall rent P 241,000 0 0 241,000 0 0 0
Taxes, Insurance, Contributions S 782,304 0 782,304 0 0 0 0 Subtotal - Services & Supplies 5,804,392 0 782,304 678,870 693,355 940,439 845,402 Department Cost Total 5,380,893 0 358,805 678,870 693,355 940,439 845,402 Adjustments to Cost
Transfers to other funds D (1,864,022) 0 0 0 0 0 0
Subtotal - Adjustments (1,864,022) 0 0 0 0 0 0
Total Costs After Adjustments 3,516,871 0 358,805 678,870 693,355 940,439 845,402 General Admin Distribution 0 0 0 0 0 0
Grand Total $3,516,871 $358,805 $678,870 $693,355 $940,439 $845,402 MGT Consulting Group Page 10 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:1 101 4000 Non Departmental Department First
Incoming
Second
Incoming
General
Insurance
City Hall Rent
& Remodel
Non
Centralized
Costs
Water Debt Sewer Debt
1 Non Centralized Costs $0 $77,661 $38,830 $0 $38,830 $0 $0 Subtotal - 101 4000 Non Departmental 0 77,661 38,830 0 38,830 0 0 2 General City Support 0 21,431 10,715 0 10,715 0 0
Subtotal - 101 4100 Council 0 21,431 10,715 0 10,715 0 0 3 General Administrative Support 0 18,472 9,236 0 9,236 0 0 3 Budget Support 0 59,411 29,705 0 29,705 0 0
Subtotal - 101 4200 City Manager 0 77,883 38,941 0 38,941 0 0 4 Council and Department Support 0 22,683 11,341 0 11,341 0 0 Subtotal - 101 4210 City Clerk 0 22,683 11,341 0 11,341 0 0 5 Budget Support 0 111,704 55,852 0 55,852 0 0
5 Accounts Payable 0 13,987 6,993 0 6,993 0 0
Subtotal - 101 4300 Finance/Admin 0 125,691 62,845 0 62,845 0 0 8 Council Support 0 21,713 10,857 0 10,857 0 0
Subtotal - 101 4400 Attorney 0 21,713 10,857 0 10,857 0 0 Total Incoming 0 347,061 173,531 0 173,531 0 0
C. Total Allocated $3,863,932 $532,336 $678,870 $866,886 $940,439 $845,402

13.78% 17.57% 22.44% 24.34% 21.88%
MGT Consulting Group Page 11 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
General Insurance Allocations Dept:1 101 4000 Non Departmental Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 2.80 2.28% $8,168 $0 $8,168 $3,950 $12,118 3 101 4200 City Manager 2.25 1.83% 6,564 0 6,564 3,174 9,738 4 101 4210 City Clerk 1.50 1.22% 4,376 0 4,376 2,116 6,492 5 101 4300 Finance/Admin 2.53 2.06% 7,380 0 7,380 3,569 10,950 6 101 4310 HR 2.65 2.15% 7,730 0 7,730 3,739 11,469
9 101 5000 Public Works Admin 2.64 2.15% 7,701 0 7,701 3,725 11,426 10 101 5006 Government Buildings 0.80 0.65% 2,334 0 2,334 1,129 3,462 11 101 5015 PW Streets 1.10 0.89% 3,209 0 3,209 1,552 4,761 12 101 45 Planning & Building 10.00 8.13% 29,171 0 29,171 14,108 43,279 13 101 46 Library 9.00 7.32% 26,254 0 26,254 12,697 38,951 14 101 47 Parks & Rec 13.95 11.34% 40,694 0 40,694 19,681 60,375 15 101 48 Fire 24.00 19.51% 70,011 0 70,011 33,860 103,870 16 101 49 Police 19.00 15.45% 55,425 0 55,425 26,806 82,231 17 101 50 PW Storm/Trees/Parks 4.90 3.98% 14,294 0 14,294 6,913 21,207 30 286 Bocce 1.05 0.85% 3,063 0 3,063 1,481 4,544
36 380 Friends and Foundation 3.00 2.44% 8,751 0 8,751 4,232 12,984 41 561 Water Enterprise 11.69 9.50% 34,101 0 34,101 16,492 50,594 42 571 Sewer Enterprise 8.94 7.27% 26,079 0 26,079 12,613 38,692 45 582 Garage ISF 1.20 0.98% 3,501 0 3,501 1,693 5,194
Subtotal 123.00 100.00% 358,805 0 358,805 173,531 532,336 Direct Bills 0 0
Total $358,805 $532,336
Basis Units: FTE per department
MGT Consulting Group Page 12 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
City Hall Rent & Remodel Allocations Dept:1 101 4000 Non Departmental Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
3 101 4200 City Manager 697 10.26% $69,625 $0 $69,625 $0 $69,625 4 101 4210 City Clerk 349 5.14% 34,863 0 34,863 0 34,863 5 101 4300 Finance/Admin 958 14.10% 95,697 0 95,697 0 95,697 6 101 4310 HR 261 3.84% 26,072 0 26,072 0 26,072
9 101 5000 Public Works Admin 1,046 15.39% 104,488 0 104,488 0 104,488 12 101 45 Planning & Building 871 12.82% 87,006 0 87,006 0 87,006 16 101 49 Police 2,614 38.46% 261,119 0 261,119 0 261,119 Subtotal 6,796 100.00% 678,870 0 678,870 0 678,870
Direct Bills 0 0
Total $678,870 $678,870
Basis Units: Square footage per department
MGT Consulting Group Page 13 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Non Centralized Costs Allocations Dept:1 101 4000 Non Departmental Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 4,573,169 11.20% $77,661 $0 $77,661 $0 $77,661 2 101 4100 Council 343,948 0.84% 5,841 0 5,841 1,646 7,487 3 101 4200 City Manager 540,611 1.32% 9,181 0 9,181 2,588 11,768 4 101 4210 City Clerk 297,623 0.73% 5,054 0 5,054 1,425 6,479 5 101 4300 Finance/Admin 485,062 1.19% 8,237 0 8,237 2,322 10,559 6 101 4310 HR 171,605 0.42% 2,914 0 2,914 821 3,736
7 101 4320 IT 161,046 0.39% 2,735 0 2,735 771 3,506
8 101 4400 Attorney 424,361 1.04% 7,206 0 7,206 2,031 9,238 9 101 5000 Public Works Admin 1,677,512 4.11% 28,487 0 28,487 8,029 36,516 10 101 5006 Government Buildings 541,378 1.33% 9,194 0 9,194 2,591 11,785 11 101 5015 PW Streets 419,179 1.03% 7,118 0 7,118 2,006 9,125 12 101 45 Planning & Building 1,173,459 2.87% 19,928 0 19,928 5,616 25,544 13 101 46 Library 908,442 2.22% 15,427 0 15,427 4,348 19,775 14 101 47 Parks & Rec 732,889 1.80% 12,446 0 12,446 3,508 15,954 15 101 48 Fire 2,375,287 5.82% 40,337 0 40,337 11,369 51,706 16 101 49 Police 3,808,997 9.33% 64,684 0 64,684 18,231 82,915 17 101 50 PW Storm/Trees/Parks 1,085,208 2.66% 18,429 0 18,429 5,194 23,623 18 209 Home Grant 4,210 0.01% 71 0 71 20 92
19 210 CDBG 8,494 0.02% 144 0 144 41 185
20 224 Public Safety (COPS) 96,166 0.24% 1,633 0 1,633 460 2,093 21 225 Gas Tax 2105 30,964 0.08% 526 0 526 148 674
22 226 Gas Tax 2106 57,152 0.14% 971 0 971 274 1,244
23 227 State Gas Tax 2107 30,576 0.07% 519 0 519 146 666 24 230 RMRA 122,427 0.30% 2,079 0 2,079 586 2,665
25 238 Training and Dev 7,224 0.02% 123 0 123 35 157
26 240 Measure T 706,719 1.73% 12,001 0 12,001 3,383 15,384 27 241 Measure T - Class I Trails 285,597 0.70% 4,850 0 4,850 1,367 6,217 28 279 Asset Forfeit 600 0.00% 10 0 10 3 13
29 283 Tree City USA 131,666 0.32% 2,236 0 2,236 630 2,866 30 286 Bocce 42,621 0.10% 724 0 724 204 928
31 287 Harvest Festival 17,217 0.04% 292 0 292 82 375
32 288 4th of July 15,141 0.04% 257 0 257 72 330
33 289 Recreation Program 36,050 0.09% 612 0 612 173 785 34 290 Tourism Impv District 632,245 1.55% 10,737 0 10,737 3,026 13,763 35 291 SB 1186 State Fees 550 0.00% 9 0 9 3 12
36 380 Friends and Foundation 134,393 0.33% 2,282 0 2,282 643 2,925 37 382 Martin Estate Trust 800 0.00% 14 0 14 4 17
38 384 Tweed Trust 33,996 0.08% 577 0 577 163 740
40 421 269,659 0.66% 4,579 0 4,579 1,291 5,870
41 561 Water Enterprise 7,143,590 17.50% 121,312 0 121,312 34,191 155,503 42 571 Sewer Enterprise 6,883,992 16.86% 116,903 0 116,903 32,949 149,852 43 572 Wastewater Bond 25,418 0.06% 432 0 432 122 553
44 581 Insurance Benefit 2,176 0.01% 37 0 37 10 47
MGT Consulting Group Page 14 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Non Centralized Costs Allocations Dept:1 101 4000 Non Departmental Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
45 582 Garage ISF 395,270 0.97% $6,712 $0 $6,712 $1,892 $8,604 46 592 Equip Replacement 320,232 0.78% 5,438 0 5,438 1,533 6,971 48 700 Flood Control Capital 9,972 0.02% 169 0 169 48 217 49 713 Civic Impace 2,027 0.00% 34 0 34 10 44
50 733 Capital Project Planning 74,821 0.18% 1,271 0 1,271 358 1,629 52 741 Street Capital Imp 1,418,935 3.48% 24,096 0 24,096 6,791 30,888 53 742 Storm Drain Imp 4,906 0.01% 83 0 83 23 107
54 751 Affordable Housing 43,513 0.11% 739 0 739 208 947 56 764 Water Impact 6,398 0.02% 109 0 109 31 139
58 774 Sewer Impact 669,435 1.64% 11,368 0 11,368 3,204 14,572 59 890 General Fixed Assets 1,444,197 3.54% 24,525 0 24,525 6,912 31,437 Subtotal 40,829,125 100.00% 693,355 0 693,355 173,531 866,886 Direct Bills 0 0
Total $693,355 $866,886
Basis Units: Total Operating Budget per dept -2023 actual MGT Consulting Group Page 15 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Water Debt Allocations Dept:1 101 4000 Non Departmental Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
41 561 Water Enterprise 1 100.00% $940,439 $0 $940,439 $0 $940,439 Subtotal 1 100.00% 940,439 0 940,439 0 940,439
Direct Bills 0 0
Total $940,439 $940,439
Basis Units: Direct allocation to Fund 561
MGT Consulting Group Page 16 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Sewer Debt Allocations Dept:1 101 4000 Non Departmental Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
42 571 Sewer Enterprise 1 100.00% $845,402 $0 $845,402 $0 $845,402 Subtotal 1 100.00% 845,402 0 845,402 0 845,402
Direct Bills 0 0
Total $845,402 $845,402
Basis Units: Direct allocation to Fund 571
MGT Consulting Group Page 17 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:1 101 4000 Non Departmental
Department General
Insurance
City Hall Rent
& Remodel
Non
Centralized
Costs
Water Debt Sewer Debt Total
1 101 4000 Non Departmental $0 $0 $77,661 $0 $0 $77,661 2 101 4100 Council 12,118 0 7,487 0 0 19,605
3 101 4200 City Manager 9,738 69,625 11,768 0 0 91,131
4 101 4210 City Clerk 6,492 34,863 6,479 0 0 47,833
5 101 4300 Finance/Admin 10,950 95,697 10,559 0 0 117,206 6 101 4310 HR 11,469 26,072 3,736 0 0 41,277
7 101 4320 IT 0 0 3,506 0 0 3,506
8 101 4400 Attorney 0 0 9,238 0 0 9,238
9 101 5000 Public Works Admin 11,426 104,488 36,516 0 0 152,430 10 101 5006 Government Buildings 3,462 0 11,785 0 0 15,247 11 101 5015 PW Streets 4,761 0 9,125 0 0 13,885
12 101 45 Planning & Building 43,279 87,006 25,544 0 0 155,830 13 101 46 Library 38,951 0 19,775 0 0 58,726
14 101 47 Parks & Rec 60,375 0 15,954 0 0 76,328
15 101 48 Fire 103,870 0 51,706 0 0 155,576
16 101 49 Police 82,231 261,119 82,915 0 0 426,265
17 101 50 PW Storm/Trees/Parks 21,207 0 23,623 0 0 44,830 18 209 Home Grant 0 0 92 0 0 92
19 210 CDBG 0 0 185 0 0 185
20 224 Public Safety (COPS) 0 0 2,093 0 0 2,093
21 225 Gas Tax 2105 0 0 674 0 0 674
22 226 Gas Tax 2106 0 0 1,244 0 0 1,244
23 227 State Gas Tax 2107 0 0 666 0 0 666
24 230 RMRA 0 0 2,665 0 0 2,665
25 238 Training and Dev 0 0 157 0 0 157
26 240 Measure T 0 0 15,384 0 0 15,384
27 241 Measure T - Class I Trails 0 0 6,217 0 0 6,217
28 279 Asset Forfeit 0 0 13 0 0 13
29 283 Tree City USA 0 0 2,866 0 0 2,866
30 286 Bocce 4,544 0 928 0 0 5,472
31 287 Harvest Festival 0 0 375 0 0 375
32 288 4th of July 0 0 330 0 0 330
33 289 Recreation Program 0 0 785 0 0 785
34 290 Tourism Impv District 0 0 13,763 0 0 13,763
35 291 SB 1186 State Fees 0 0 12 0 0 12
36 380 Friends and Foundation 12,984 0 2,925 0 0 15,909 37 382 Martin Estate Trust 0 0 17 0 0 17
38 384 Tweed Trust 0 0 740 0 0 740
40 421 0 0 5,870 0 0 5,870
41 561 Water Enterprise 50,594 0 155,503 940,439 0 1,146,535 42 571 Sewer Enterprise 38,692 0 149,852 0 845,402 1,033,945 MGT Consulting Group Page 18 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:1 101 4000 Non Departmental
Department General
Insurance
City Hall Rent
& Remodel
Non
Centralized
Costs
Water Debt Sewer Debt Total
43 572 Wastewater Bond $0 $0 $553 $0 $0 $553
44 581 Insurance Benefit 0 0 47 0 0 47
45 582 Garage ISF 5,194 0 8,604 0 0 13,798
46 592 Equip Replacement 0 0 6,971 0 0 6,971
48 700 Flood Control Capital 0 0 217 0 0 217
49 713 Civic Impace 0 0 44 0 0 44
50 733 Capital Project Planning 0 0 1,629 0 0 1,629
52 741 Street Capital Imp 0 0 30,888 0 0 30,888
53 742 Storm Drain Imp 0 0 107 0 0 107
54 751 Affordable Housing 0 0 947 0 0 947
56 764 Water Impact 0 0 139 0 0 139
58 774 Sewer Impact 0 0 14,572 0 0 14,572
59 890 General Fixed Assets 0 0 31,437 0 0 31,437
Total $532,336 $678,870 $866,886 $940,439 $845,402 $3,863,932 101 4100 Council
MGT Consulting Group Page 19 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4100 Council
Nature and Extent of Services
101 4100 Council costs are distributed by the following functions:

General City Support - Costs have been allocated based on Agenda items per department.

MGT Consulting Group Page 20 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:2 101 4100 Council
Description Amount General
Admin
General City
Support
Personnel Costs
Salaries S1 18,000 0 18,000
Salary % Split .00% 100.00%
Benefits S 152,504 0 152,504
Subtotal - Personnel Costs 170,504 0 170,504
Services & Supplies Cost
Special Dept Supplies S 1,000 0 1,000
Services S 189,854 0 189,854
Taxes and Contributions S 240,000 0 240,000
Subtotal - Services & Supplies 430,854 0 430,854
Department Cost Total 601,358 0 601,358
Adjustments to Cost
Subtotal - Adjustments 0 0 0
Total Costs After Adjustments 601,358 0 601,358
General Admin Distribution 0 0
Grand Total $601,358 $601,358
MGT Consulting Group Page 21 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:2 101 4100 Council Department First
Incoming
Second
Incoming
General City
Support
1 General Insurance $8,168 $3,950 $12,118
1 Non Centralized Costs 5,841 1,646 7,487
Subtotal - 101 4000 Non Departmental 14,009 5,597 19,605 2 General City Support 0 24,492 24,492
Subtotal - 101 4100 Council 0 24,492 24,492
3 General Administrative Support 0 21,111 21,111
3 Personnel Support 0 12,440 12,440
3 Budget Support 0 4,468 4,468
Subtotal - 101 4200 City Manager 0 38,020 38,020
4 Council and Department Support 0 25,923 25,923
Subtotal - 101 4210 City Clerk 0 25,923 25,923
5 Budget Support 0 8,401 8,401
5 Accounts Payable 0 62,600 62,600
5 Personnel Support 0 4,541 4,541
Subtotal - 101 4300 Finance/Admin 0 75,542 75,542
6 Personnel Support 0 12,212 12,212
Subtotal - 101 4310 HR 0 12,212 12,212
7 Device Support 0 4,793 4,793
7 Work Orders 0 2,989 2,989
Subtotal - 101 4320 IT 0 7,782 7,782
8 Council Support 0 24,815 24,815
8 Citywide Support 0 3,548 3,548
Subtotal - 101 4400 Attorney 0 28,363 28,363
Total Incoming 14,009 217,931 231,940
C. Total Allocated $833,298 $833,298
100.00%
MGT Consulting Group Page 22 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
General City Support Allocations Dept:2 101 4100 Council Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 7 3.48% $21,431 $0 $21,431 $0 $21,431 2 101 4100 Council 8 3.98% 24,492 0 24,492 0 24,492
3 101 4200 City Manager 14 6.97% 42,861 0 42,861 16,403 59,265 4 101 4210 City Clerk 9 4.48% 27,554 0 27,554 10,545 38,099 5 101 4300 Finance/Admin 33 16.42% 101,030 0 101,030 38,665 139,696 6 101 4310 HR 10 4.98% 30,615 0 30,615 11,717 42,332
8 101 4400 Attorney 1 0.50% 3,062 0 3,062 1,172 4,233
9 101 5000 Public Works Admin 20 9.95% 61,231 0 61,231 23,433 84,664 10 101 5006 Government Buildings 1 0.50% 3,062 0 3,062 1,172 4,233 12 101 45 Planning & Building 24 11.94% 73,477 0 73,477 28,120 101,597 13 101 46 Library 1 0.50% 3,062 0 3,062 1,172 4,233
14 101 47 Parks & Rec 4 1.99% 12,246 0 12,246 4,687 16,933 15 101 48 Fire 3 1.49% 9,185 0 9,185 3,515 12,700
16 101 49 Police 7 3.48% 21,431 0 21,431 8,202 29,632
41 561 Water Enterprise 34 16.92% 104,092 0 104,092 39,837 143,929 42 571 Sewer Enterprise 7 3.48% 21,431 0 21,431 8,202 29,632 52 741 Street Capital Imp 17 8.46% 52,046 0 52,046 19,918 71,964 53 742 Storm Drain Imp 1 0.50% 3,062 0 3,062 1,172 4,233 Subtotal 201 100.00% 615,367 0 615,367 217,931 833,298
Direct Bills 0 0
Total $615,367 $833,298
Basis Units: Agenda items per department
MGT Consulting Group Page 23 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:2 101 4100 Council
Department General City
Support
Total
1 101 4000 Non Departmental $21,431 $21,431
2 101 4100 Council 24,492 24,492
3 101 4200 City Manager 59,265 59,265
4 101 4210 City Clerk 38,099 38,099
5 101 4300 Finance/Admin 139,696 139,696
6 101 4310 HR 42,332 42,332
8 101 4400 Attorney 4,233 4,233
9 101 5000 Public Works Admin 84,664 84,664
10 101 5006 Government Buildings 4,233 4,233
12 101 45 Planning & Building 101,597 101,597
13 101 46 Library 4,233 4,233
14 101 47 Parks & Rec 16,933 16,933
15 101 48 Fire 12,700 12,700
16 101 49 Police 29,632 29,632
41 561 Water Enterprise 143,929 143,929
42 571 Sewer Enterprise 29,632 29,632
52 741 Street Capital Imp 71,964 71,964
53 742 Storm Drain Imp 4,233 4,233
Total $833,298 $833,298
101 4200 City Manager
MGT Consulting Group Page 24 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4200 City Manager
Nature and Extent of Services
101 4200 City Manager costs are distributed by the following functions:

General Administrative Support - Costs have been allocated based on Agenda items per department.

Personnel Support - Costs have been allocated based on FTE per department.

Budget Support - Costs have been allocated based on Total Operating Budget per dept -2023 actual.

MGT Consulting Group Page 25 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:3 101 4200 City Manager
Description Amount General
Admin
General
Administrativ
e Support
Personnel
Support
Budget
Support
Personnel Costs
Salaries S1 831,842 0 274,508 282,826 274,508
Salary % Split .00% 33.00% 34.00% 33.00%
Benefits S 328,263 0 108,327 111,609 108,327
Subtotal - Personnel Costs 1,160,105 0 382,835 394,436 382,835 Services & Supplies Cost
Contract Svcs S 266,439 0 87,925 90,589 87,925
Training & Conferences S 24,000 0 7,920 8,160 7,920
All other M&S S 28,550 0 9,422 9,707 9,422
Subtotal - Services & Supplies 318,989 0 105,266 108,456 105,266 Department Cost Total 1,479,094 0 488,101 502,892 488,101 Adjustments to Cost
Subtotal - Adjustments 0 0 0 0 0
Total Costs After Adjustments 1,479,094 0 488,101 502,892 488,101 General Admin Distribution 0 0 0 0
Grand Total $1,479,094 $488,101 $502,892 $488,101
MGT Consulting Group Page 26 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:3 101 4200 City Manager Department First
Incoming
Second
Incoming
General
Administrativ
e Support
Personnel
Support
Budget
Support
1 General Insurance $6,564 $3,174 $3,213 $3,311 $3,213
1 City Hall Rent & Remodel 69,625 0 22,976 23,673 22,976 1 Non Centralized Costs 9,181 2,588 3,883 4,001 3,883
Subtotal - 101 4000 Non Departmental 85,369 5,762 30,073 30,985 30,073 2 General City Support 42,861 16,403 19,557 20,150 19,557 Subtotal - 101 4100 Council 42,861 16,403 19,557 20,150 19,557 3 General Administrative Support 0 36,944 12,192 12,561 12,192 3 Personnel Support 0 9,997 3,299 3,399 3,299
3 Budget Support 0 7,023 2,318 2,388 2,318
Subtotal - 101 4200 City Manager 0 53,964 17,808 18,348 17,808 4 Council and Department Support 0 45,365 14,971 15,424 14,971 Subtotal - 101 4210 City Clerk 0 45,365 14,971 15,424 14,971 5 Budget Support 0 13,205 4,358 4,490 4,358
5 Accounts Payable 0 4,051 1,337 1,377 1,337
5 Accounts Receivable 0 98,855 32,622 33,611 32,622
5 Personnel Support 0 3,649 1,204 1,241 1,204
Subtotal - 101 4300 Finance/Admin 0 119,760 39,521 40,718 39,521 6 Personnel Support 0 9,813 3,238 3,336 3,238
Subtotal - 101 4310 HR 0 9,813 3,238 3,336 3,238
7 Device Support 0 3,851 1,271 1,309 1,271
7 Work Orders 0 29,040 9,583 9,874 9,583
Subtotal - 101 4320 IT 0 32,892 10,854 11,183 10,854
8 Council Support 0 43,426 14,331 14,765 14,331
8 Citywide Support 0 2,851 941 969 941
Subtotal - 101 4400 Attorney 0 46,278 15,272 15,734 15,272 10 Building Maintenance 0 13,600 4,488 4,624 4,488
Subtotal - 101 5006 Government Buildings 0 13,600 4,488 4,624 4,488 Total Incoming 128,231 343,837 155,782 160,503 155,782
C. Total Allocated $1,951,162 $643,883 $663,395 $643,883

33.00% 34.00% 33.00%
MGT Consulting Group Page 27 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
General Administrative Support Allocations Dept:3 101 4200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 7 3.48% $18,472 $0 $18,472 $0 $18,472 2 101 4100 Council 8 3.98% 21,111 0 21,111 0 21,111
3 101 4200 City Manager 14 6.97% 36,944 0 36,944 0 36,944 4 101 4210 City Clerk 9 4.48% 23,750 0 23,750 5,937 29,687 5 101 4300 Finance/Admin 33 16.42% 87,083 0 87,083 21,770 108,853 6 101 4310 HR 10 4.98% 26,389 0 26,389 6,597 32,986
8 101 4400 Attorney 1 0.50% 2,639 0 2,639 660 3,299
9 101 5000 Public Works Admin 20 9.95% 52,778 0 52,778 13,194 65,972 10 101 5006 Government Buildings 1 0.50% 2,639 0 2,639 660 3,299 12 101 45 Planning & Building 24 11.94% 63,333 0 63,333 15,832 79,166 13 101 46 Library 1 0.50% 2,639 0 2,639 660 3,299
14 101 47 Parks & Rec 4 1.99% 10,556 0 10,556 2,639 13,194 15 101 48 Fire 3 1.49% 7,917 0 7,917 1,979 9,896
16 101 49 Police 7 3.48% 18,472 0 18,472 4,618 23,090
41 561 Water Enterprise 34 16.92% 89,722 0 89,722 22,429 112,152 42 571 Sewer Enterprise 7 3.48% 18,472 0 18,472 4,618 23,090 52 741 Street Capital Imp 17 8.46% 44,861 0 44,861 11,215 56,076 53 742 Storm Drain Imp 1 0.50% 2,639 0 2,639 660 3,299
Subtotal 201 100.00% 530,417 0 530,417 113,466 643,883
Direct Bills 0 0
Total $530,417 $643,883
Basis Units: Agenda items per department
MGT Consulting Group Page 28 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Personnel Support Allocations Dept:3 101 4200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 2.80 2.28% $12,440 $0 $12,440 $0 $12,440 3 101 4200 City Manager 2.25 1.83% 9,997 0 9,997 0 9,997 4 101 4210 City Clerk 1.50 1.22% 6,665 0 6,665 1,487 8,151 5 101 4300 Finance/Admin 2.53 2.06% 11,241 0 11,241 2,508 13,748 6 101 4310 HR 2.65 2.15% 11,774 0 11,774 2,627 14,400
9 101 5000 Public Works Admin 2.64 2.15% 11,730 0 11,730 2,617 14,346 10 101 5006 Government Buildings 0.80 0.65% 3,554 0 3,554 793 4,347 11 101 5015 PW Streets 1.10 0.89% 4,887 0 4,887 1,090 5,978 12 101 45 Planning & Building 10.00 8.13% 44,430 0 44,430 9,911 54,341 13 101 46 Library 9.00 7.32% 39,987 0 39,987 8,920 48,907 14 101 47 Parks & Rec 13.95 11.34% 61,980 0 61,980 13,826 75,806 15 101 48 Fire 24.00 19.51% 106,632 0 106,632 23,787 130,420 16 101 49 Police 19.00 15.45% 84,417 0 84,417 18,832 103,249 17 101 50 PW Storm/Trees/Parks 4.90 3.98% 21,771 0 21,771 4,857 26,627 30 286 Bocce 1.05 0.85% 4,665 0 4,665 1,041 5,706
36 380 Friends and Foundation 3.00 2.44% 13,329 0 13,329 2,973 16,302 41 561 Water Enterprise 11.69 9.50% 51,939 0 51,939 11,586 63,525 42 571 Sewer Enterprise 8.94 7.27% 39,721 0 39,721 8,861 48,581 45 582 Garage ISF 1.20 0.98% 5,332 0 5,332 1,189 6,521
Subtotal 123.00 100.00% 546,490 0 546,490 116,905 663,395 Direct Bills 0 0
Total $546,490 $663,395
Basis Units: FTE per department
MGT Consulting Group Page 29 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Budget Support Allocations Dept:3 101 4200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 4,573,169 11.20% $59,411 $0 $59,411 $0 $59,411 2 101 4100 Council 343,948 0.84% 4,468 0 4,468 0 4,468
3 101 4200 City Manager 540,611 1.32% 7,023 0 7,023 0 7,023 4 101 4210 City Clerk 297,623 0.73% 3,866 0 3,866 955 4,821 5 101 4300 Finance/Admin 485,062 1.19% 6,302 0 6,302 1,556 7,858 6 101 4310 HR 171,605 0.42% 2,229 0 2,229 550 2,780
7 101 4320 IT 161,046 0.39% 2,092 0 2,092 517 2,609
8 101 4400 Attorney 424,361 1.04% 5,513 0 5,513 1,361 6,874 9 101 5000 Public Works Admin 1,677,512 4.11% 21,793 0 21,793 5,381 27,174 10 101 5006 Government Buildings 541,378 1.33% 7,033 0 7,033 1,737 8,770 11 101 5015 PW Streets 419,179 1.03% 5,446 0 5,446 1,345 6,790 12 101 45 Planning & Building 1,173,459 2.87% 15,245 0 15,245 3,764 19,009 13 101 46 Library 908,442 2.22% 11,802 0 11,802 2,914 14,716 14 101 47 Parks & Rec 732,889 1.80% 9,521 0 9,521 2,351 11,872 15 101 48 Fire 2,375,287 5.82% 30,858 0 30,858 7,620 38,477 16 101 49 Police 3,808,997 9.33% 49,483 0 49,483 12,219 61,702 17 101 50 PW Storm/Trees/Parks 1,085,208 2.66% 14,098 0 14,098 3,481 17,579 18 209 Home Grant 4,210 0.01% 55 0 55 14 68
19 210 CDBG 8,494 0.02% 110 0 110 27 138
20 224 Public Safety (COPS) 96,166 0.24% 1,249 0 1,249 308 1,558 21 225 Gas Tax 2105 30,964 0.08% 402 0 402 99 502
22 226 Gas Tax 2106 57,152 0.14% 742 0 742 183 926
23 227 State Gas Tax 2107 30,576 0.07% 397 0 397 98 495 24 230 RMRA 122,427 0.30% 1,590 0 1,590 393 1,983
25 238 Training and Dev 7,224 0.02% 94 0 94 23 117
26 240 Measure T 706,719 1.73% 9,181 0 9,181 2,267 11,448 27 241 Measure T - Class I Trails 285,597 0.70% 3,710 0 3,710 916 4,626 28 279 Asset Forfeit 600 0.00% 8 0 8 2 10
29 283 Tree City USA 131,666 0.32% 1,710 0 1,710 422 2,133 30 286 Bocce 42,621 0.10% 554 0 554 137 690
31 287 Harvest Festival 17,217 0.04% 224 0 224 55 279
32 288 4th of July 15,141 0.04% 197 0 197 49 245
33 289 Recreation Program 36,050 0.09% 468 0 468 116 584 34 290 Tourism Impv District 632,245 1.55% 8,214 0 8,214 2,028 10,242 35 291 SB 1186 State Fees 550 0.00% 7 0 7 2 9
36 380 Friends and Foundation 134,393 0.33% 1,746 0 1,746 431 2,177 37 382 Martin Estate Trust 800 0.00% 10 0 10 3 13
38 384 Tweed Trust 33,996 0.08% 442 0 442 109 551
40 421 269,659 0.66% 3,503 0 3,503 865 4,368
41 561 Water Enterprise 7,143,590 17.50% 92,803 0 92,803 22,916 115,719 42 571 Sewer Enterprise 6,883,992 16.86% 89,431 0 89,431 22,083 111,514 43 572 Wastewater Bond 25,418 0.06% 330 0 330 82 412
44 581 Insurance Benefit 2,176 0.01% 28 0 28 7 35
MGT Consulting Group Page 30 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Budget Support Allocations Dept:3 101 4200 City Manager Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
45 582 Garage ISF 395,270 0.97% $5,135 $0 $5,135 $1,268 $6,403 46 592 Equip Replacement 320,232 0.78% 4,160 0 4,160 1,027 5,187 48 700 Flood Control Capital 9,972 0.02% 130 0 130 32 162 49 713 Civic Impace 2,027 0.00% 26 0 26 7 33
50 733 Capital Project Planning 74,821 0.18% 972 0 972 240 1,212 52 741 Street Capital Imp 1,418,935 3.48% 18,434 0 18,434 4,552 22,985 53 742 Storm Drain Imp 4,906 0.01% 64 0 64 16 79
54 751 Affordable Housing 43,513 0.11% 565 0 565 140 705 56 764 Water Impact 6,398 0.02% 83 0 83 21 104
58 774 Sewer Impact 669,435 1.64% 8,697 0 8,697 2,147 10,844 59 890 General Fixed Assets 1,444,197 3.54% 18,762 0 18,762 4,633 23,395 Subtotal 40,829,125 100.00% 530,417 0 530,417 113,466 643,883 Direct Bills 0 0
Total $530,417 $643,883
Basis Units: Total Operating Budget per dept -2023 actual MGT Consulting Group Page 31 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:3 101 4200 City Manager
Department General
Administrativ
e Support
Personnel
Support
Budget
Support
Total
1 101 4000 Non Departmental $18,472 $0 $59,411 $77,883
2 101 4100 Council 21,111 12,440 4,468 38,020
3 101 4200 City Manager 36,944 9,997 7,023 53,964
4 101 4210 City Clerk 29,687 8,151 4,821 42,660
5 101 4300 Finance/Admin 108,853 13,748 7,858 130,459
6 101 4310 HR 32,986 14,400 2,780 50,166
7 101 4320 IT 0 0 2,609 2,609
8 101 4400 Attorney 3,299 0 6,874 10,173
9 101 5000 Public Works Admin 65,972 14,346 27,174 107,492 10 101 5006 Government Buildings 3,299 4,347 8,770 16,416 11 101 5015 PW Streets 0 5,978 6,790 12,768
12 101 45 Planning & Building 79,166 54,341 19,009 152,516 13 101 46 Library 3,299 48,907 14,716 66,922
14 101 47 Parks & Rec 13,194 75,806 11,872 100,873
15 101 48 Fire 9,896 130,420 38,477 178,793
16 101 49 Police 23,090 103,249 61,702 188,041
17 101 50 PW Storm/Trees/Parks 0 26,627 17,579 44,207
18 209 Home Grant 0 0 68 68
19 210 CDBG 0 0 138 138
20 224 Public Safety (COPS) 0 0 1,558 1,558
21 225 Gas Tax 2105 0 0 502 502
22 226 Gas Tax 2106 0 0 926 926
23 227 State Gas Tax 2107 0 0 495 495
24 230 RMRA 0 0 1,983 1,983
25 238 Training and Dev 0 0 117 117
26 240 Measure T 0 0 11,448 11,448
27 241 Measure T - Class I Trails 0 0 4,626 4,626
28 279 Asset Forfeit 0 0 10 10
29 283 Tree City USA 0 0 2,133 2,133
30 286 Bocce 0 5,706 690 6,396
31 287 Harvest Festival 0 0 279 279
32 288 4th of July 0 0 245 245
33 289 Recreation Program 0 0 584 584
34 290 Tourism Impv District 0 0 10,242 10,242
35 291 SB 1186 State Fees 0 0 9 9
36 380 Friends and Foundation 0 16,302 2,177 18,479
37 382 Martin Estate Trust 0 0 13 13
38 384 Tweed Trust 0 0 551 551
40 421 0 0 4,368 4,368
41 561 Water Enterprise 112,152 63,525 115,719 291,396
42 571 Sewer Enterprise 23,090 48,581 111,514 183,185
MGT Consulting Group Page 32 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:3 101 4200 City Manager
Department General
Administrativ
e Support
Personnel
Support
Budget
Support
Total
43 572 Wastewater Bond $0 $0 $412 $412
44 581 Insurance Benefit 0 0 35 35
45 582 Garage ISF 0 6,521 6,403 12,924
46 592 Equip Replacement 0 0 5,187 5,187
48 700 Flood Control Capital 0 0 162 162
49 713 Civic Impace 0 0 33 33
50 733 Capital Project Planning 0 0 1,212 1,212
52 741 Street Capital Imp 56,076 0 22,985 79,061
53 742 Storm Drain Imp 3,299 0 79 3,378
54 751 Affordable Housing 0 0 705 705
56 764 Water Impact 0 0 104 104
58 774 Sewer Impact 0 0 10,844 10,844
59 890 General Fixed Assets 0 0 23,395 23,395
Total $643,883 $663,395 $643,883 $1,951,162
101 4210 City Clerk
MGT Consulting Group Page 33 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4210 City Clerk
Nature and Extent of Services
101 4210 City Clerk costs are distributed by the following functions:

Council and Department Support - Costs have been allocated based on Agenda items per department.

MGT Consulting Group Page 34 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:4 101 4210 City Clerk
Description Amount General
Admin
Council and
Department
Support
Personnel Costs
Salaries S1 238,267 0 238,267
Salary % Split .00% 100.00%
Benefits S 128,732 0 128,732
Subtotal - Personnel Costs 366,999 0 366,999
Services & Supplies Cost
Contract Services S 56,534 0 56,534
Election Expenses S 80,000 0 80,000
All other M&S S 41,654 0 41,654
Subtotal - Services & Supplies 178,188 0 178,188
Department Cost Total 545,187 0 545,187
Adjustments to Cost
Subtotal - Adjustments 0 0 0
Total Costs After Adjustments 545,187 0 545,187
General Admin Distribution 0 0
Grand Total $545,187 $545,187
MGT Consulting Group Page 35 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:4 101 4210 City Clerk Department First
Incoming
Second
Incoming
Council and
Department
Support
1 General Insurance $4,376 $2,116 $6,492
1 City Hall Rent & Remodel 34,863 0 34,863
1 Non Centralized Costs 5,054 1,425 6,479
Subtotal - 101 4000 Non Departmental 44,292 3,541 47,833 2 General City Support 27,554 10,545 38,099
Subtotal - 101 4100 Council 27,554 10,545 38,099
3 General Administrative Support 23,750 5,937 29,687
3 Personnel Support 6,665 1,487 8,151
3 Budget Support 3,866 955 4,821
Subtotal - 101 4200 City Manager 34,281 8,379 42,660
4 Council and Department Support 0 29,163 29,163
Subtotal - 101 4210 City Clerk 0 29,163 29,163
5 Budget Support 0 7,270 7,270
5 Accounts Payable 0 1,962 1,962
5 Personnel Support 0 2,432 2,432
Subtotal - 101 4300 Finance/Admin 0 11,664 11,664
6 Personnel Support 0 6,542 6,542
Subtotal - 101 4310 HR 0 6,542 6,542
7 Device Support 0 2,568 2,568
7 Work Orders 0 24,770 24,770
Subtotal - 101 4320 IT 0 27,337 27,337
8 Council Support 0 27,917 27,917
8 Citywide Support 0 1,901 1,901
Subtotal - 101 4400 Attorney 0 29,818 29,818
10 Building Maintenance 0 6,810 6,810
Subtotal - 101 5006 Government Buildings 0 6,810 6,810
Total Incoming 106,127 133,798 239,925
C. Total Allocated $785,112 $785,112
100.00%
MGT Consulting Group Page 36 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Council and Department Support Allocations Dept:4 101 4210 City Clerk Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 7 3.48% $22,683 $0 $22,683 $0 $22,683 2 101 4100 Council 8 3.98% 25,923 0 25,923 0 25,923
3 101 4200 City Manager 14 6.97% 45,365 0 45,365 0 45,365 4 101 4210 City Clerk 9 4.48% 29,163 0 29,163 0 29,163
5 101 4300 Finance/Admin 33 16.42% 106,932 0 106,932 27,088 134,020 6 101 4310 HR 10 4.98% 32,404 0 32,404 8,208 40,612
8 101 4400 Attorney 1 0.50% 3,240 0 3,240 821 4,061
9 101 5000 Public Works Admin 20 9.95% 64,807 0 64,807 16,417 81,224 10 101 5006 Government Buildings 1 0.50% 3,240 0 3,240 821 4,061 12 101 45 Planning & Building 24 11.94% 77,769 0 77,769 19,700 97,469 13 101 46 Library 1 0.50% 3,240 0 3,240 821 4,061
14 101 47 Parks & Rec 4 1.99% 12,961 0 12,961 3,283 16,245 15 101 48 Fire 3 1.49% 9,721 0 9,721 2,463 12,184
16 101 49 Police 7 3.48% 22,683 0 22,683 5,746 28,429
41 561 Water Enterprise 34 16.92% 110,173 0 110,173 27,909 138,081 42 571 Sewer Enterprise 7 3.48% 22,683 0 22,683 5,746 28,429 52 741 Street Capital Imp 17 8.46% 55,086 0 55,086 13,954 69,041 53 742 Storm Drain Imp 1 0.50% 3,240 0 3,240 821 4,061
Subtotal 201 100.00% 651,314 0 651,314 133,798 785,112
Direct Bills 0 0
Total $651,314 $785,112
Basis Units: Agenda items per department
MGT Consulting Group Page 37 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:4 101 4210 City Clerk
Department Council and
Department
Support
Total
1 101 4000 Non Departmental $22,683 $22,683
2 101 4100 Council 25,923 25,923
3 101 4200 City Manager 45,365 45,365
4 101 4210 City Clerk 29,163 29,163
5 101 4300 Finance/Admin 134,020 134,020
6 101 4310 HR 40,612 40,612
8 101 4400 Attorney 4,061 4,061
9 101 5000 Public Works Admin 81,224 81,224
10 101 5006 Government Buildings 4,061 4,061
12 101 45 Planning & Building 97,469 97,469
13 101 46 Library 4,061 4,061
14 101 47 Parks & Rec 16,245 16,245
15 101 48 Fire 12,184 12,184
16 101 49 Police 28,429 28,429
41 561 Water Enterprise 138,081 138,081
42 571 Sewer Enterprise 28,429 28,429
52 741 Street Capital Imp 69,041 69,041
53 742 Storm Drain Imp 4,061 4,061
Total $785,112 $785,112
101 4300 Finance/Admin
MGT Consulting Group Page 38 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4300 Finance/Admin
Nature and Extent of Services
101 4300 Finance/Admin costs are distributed by the following functions:

Budget Support - Costs have been allocated based on Total Operating Budget per dept -2023 actual.

Accounts Payable - Costs have been allocated based on Transactions per department.

Accounts Receivable - Costs have been allocated based on Transactions per department.

Personnel Support - Costs have been allocated based on FTE per department.

Utility Billing - Costs have been allocated based on Transactions per enterprise fund.

MGT Consulting Group Page 39 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:5 101 4300 Finance/Admin
Description Amount General
Admin
Budget
Support
Accounts
Payable
Accounts
Receivable
Personnel
Support
Utility Billing
Personnel Costs
Salaries S1 674,952 0 337,476 101,243 33,748 67,495 134,990 Salary % Split .00% 50.00% 15.00% 5.00% 10.00% 20.00%
Benefits S 376,112 0 188,056 56,417 18,806 37,611 75,222 Subtotal - Personnel Costs 1,051,064 0 525,532 157,660 52,553 105,106 210,213 Services & Supplies Cost
Professional Svcs S 79,800 0 39,900 11,970 3,990 7,980 15,960 Contract Svcs S 102,231 0 51,116 15,335 5,112 10,223 20,446 All other M&S S 337,580 0 168,790 50,637 16,879 33,758 67,516 Subtotal - Services & Supplies 519,611 0 259,806 77,942 25,981 51,961 103,922 Department Cost Total 1,570,675 0 785,338 235,601 78,534 157,068 314,135 Adjustments to Cost
Subtotal - Adjustments 0 0 0 0 0 0 0
Total Costs After Adjustments 1,570,675 0 785,338 235,601 78,534 157,068 314,135 General Admin Distribution 0 0 0 0 0 0
Grand Total $1,570,675 $785,338 $235,601 $78,534 $157,068 $314,135 MGT Consulting Group Page 40 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:5 101 4300 Finance/Admin Department First
Incoming
Second
Incoming
Budget
Support
Accounts
Payable
Accounts
Receivable
Personnel
Support
Utility Billing
1 General Insurance $7,380 $3,569 $5,475 $1,095 $1,095 $1,095 $2,190 1 City Hall Rent & Remodel 95,697 0 47,849 9,570 9,570 9,570 19,139 1 Non Centralized Costs 8,237 2,322 5,279 1,056 1,056 1,056 2,112 Subtotal - 101 4000 Non Departmental 111,315 5,891 58,603 11,721 11,721 11,721 23,441 2 General City Support 101,030 38,665 69,848 13,970 13,970 13,970 27,939 Subtotal - 101 4100 Council 101,030 38,665 69,848 13,970 13,970 13,970 27,939 3 General Administrative Support 87,083 21,770 54,427 10,885 10,885 10,885 21,771 3 Personnel Support 11,241 2,508 6,874 1,375 1,375 1,375 2,750 3 Budget Support 6,302 1,556 3,929 786 786 786 1,572
Subtotal - 101 4200 City Manager 104,626 25,833 65,230 13,046 13,046 13,046 26,092 4 Council and Department Support 106,932 27,088 67,010 13,402 13,402 13,402 26,804 Subtotal - 101 4210 City Clerk 106,932 27,088 67,010 13,402 13,402 13,402 26,804 5 Budget Support 0 11,848 5,924 1,185 1,185 1,185 2,370 5 Accounts Payable 0 5,245 2,623 525 525 525 1,049
5 Personnel Support 0 4,103 2,051 410 410 410 821
Subtotal - 101 4300 Finance/Admin 0 21,196 10,598 2,120 2,120 2,120 4,239 6 Personnel Support 0 11,034 5,517 1,103 1,103 1,103 2,207 Subtotal - 101 4310 HR 0 11,034 5,517 1,103 1,103 1,103 2,207 7 Device Support 0 4,331 2,165 433 433 433 866
7 Work Orders 0 13,666 6,833 1,367 1,367 1,367 2,733
Subtotal - 101 4320 IT 0 17,997 8,998 1,800 1,800 1,800 3,599 8 Council Support 0 102,362 51,181 10,236 10,236 10,236 20,472 8 Citywide Support 0 3,206 1,603 321 321 321 641
Subtotal - 101 4400 Attorney 0 105,568 52,784 10,557 10,557 10,557 21,114 10 Building Maintenance 0 18,693 9,346 1,869 1,869 1,869 3,739 Subtotal - 101 5006 Government Buildings 0 18,693 9,346 1,869 1,869 1,869 3,739 Total Incoming 423,903 271,965 347,934 69,587 69,587 69,587 139,174 C. Total Allocated $2,266,543 $1,133,271 $305,188 $148,121 $226,654 $453,309

50.00% 13.46% 6.54% 10.00% 20.00%
MGT Consulting Group Page 41 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Budget Support Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 4,573,169 11.20% $111,704 $0 $111,704 $0 $111,704 2 101 4100 Council 343,948 0.84% 8,401 0 8,401 0 8,401
3 101 4200 City Manager 540,611 1.32% 13,205 0 13,205 0 13,205 4 101 4210 City Clerk 297,623 0.73% 7,270 0 7,270 0 7,270 5 101 4300 Finance/Admin 485,062 1.19% 11,848 0 11,848 0 11,848 6 101 4310 HR 171,605 0.42% 4,192 0 4,192 675 4,866
7 101 4320 IT 161,046 0.39% 3,934 0 3,934 633 4,567
8 101 4400 Attorney 424,361 1.04% 10,365 0 10,365 1,668 12,034 9 101 5000 Public Works Admin 1,677,512 4.11% 40,975 0 40,975 6,595 47,570 10 101 5006 Government Buildings 541,378 1.33% 13,224 0 13,224 2,128 15,352 11 101 5015 PW Streets 419,179 1.03% 10,239 0 10,239 1,648 11,887 12 101 45 Planning & Building 1,173,459 2.87% 28,663 0 28,663 4,613 33,276 13 101 46 Library 908,442 2.22% 22,190 0 22,190 3,571 25,761 14 101 47 Parks & Rec 732,889 1.80% 17,901 0 17,901 2,881 20,783 15 101 48 Fire 2,375,287 5.82% 58,019 0 58,019 9,338 67,357 16 101 49 Police 3,808,997 9.33% 93,038 0 93,038 14,975 108,013 17 101 50 PW Storm/Trees/Parks 1,085,208 2.66% 26,507 0 26,507 4,266 30,774 18 209 Home Grant 4,210 0.01% 103 0 103 17 119
19 210 CDBG 8,494 0.02% 207 0 207 33 241
20 224 Public Safety (COPS) 96,166 0.24% 2,349 0 2,349 378 2,727 21 225 Gas Tax 2105 30,964 0.08% 756 0 756 122 878
22 226 Gas Tax 2106 57,152 0.14% 1,396 0 1,396 225 1,621 23 227 State Gas Tax 2107 30,576 0.07% 747 0 747 120 867 24 230 RMRA 122,427 0.30% 2,990 0 2,990 481 3,472
25 238 Training and Dev 7,224 0.02% 176 0 176 28 205
26 240 Measure T 706,719 1.73% 17,262 0 17,262 2,778 20,041 27 241 Measure T - Class I Trails 285,597 0.70% 6,976 0 6,976 1,123 8,099 28 279 Asset Forfeit 600 0.00% 15 0 15 2 17
29 283 Tree City USA 131,666 0.32% 3,216 0 3,216 518 3,734 30 286 Bocce 42,621 0.10% 1,041 0 1,041 168 1,209
31 287 Harvest Festival 17,217 0.04% 421 0 421 68 488
32 288 4th of July 15,141 0.04% 370 0 370 60 429
33 289 Recreation Program 36,050 0.09% 881 0 881 142 1,022 34 290 Tourism Impv District 632,245 1.55% 15,443 0 15,443 2,486 17,929 35 291 SB 1186 State Fees 550 0.00% 13 0 13 2 16
36 380 Friends and Foundation 134,393 0.33% 3,283 0 3,283 528 3,811 37 382 Martin Estate Trust 800 0.00% 20 0 20 3 23
38 384 Tweed Trust 33,996 0.08% 830 0 830 134 964
40 421 269,659 0.66% 6,587 0 6,587 1,060 7,647
41 561 Water Enterprise 7,143,590 17.50% 174,489 0 174,489 28,084 202,573 42 571 Sewer Enterprise 6,883,992 16.86% 168,148 0 168,148 27,064 195,212 43 572 Wastewater Bond 25,418 0.06% 621 0 621 100 721
44 581 Insurance Benefit 2,176 0.01% 53 0 53 9 62
MGT Consulting Group Page 42 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Budget Support Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
45 582 Garage ISF 395,270 0.97% $9,655 $0 $9,655 $1,554 $11,209 46 592 Equip Replacement 320,232 0.78% 7,822 0 7,822 1,259 9,081 48 700 Flood Control Capital 9,972 0.02% 244 0 244 39 283 49 713 Civic Impace 2,027 0.00% 50 0 50 8 57
50 733 Capital Project Planning 74,821 0.18% 1,828 0 1,828 294 2,122 52 741 Street Capital Imp 1,418,935 3.48% 34,659 0 34,659 5,578 40,237 53 742 Storm Drain Imp 4,906 0.01% 120 0 120 19 139
54 751 Affordable Housing 43,513 0.11% 1,063 0 1,063 171 1,234 56 764 Water Impact 6,398 0.02% 156 0 156 25 181
58 774 Sewer Impact 669,435 1.64% 16,352 0 16,352 2,632 18,983 59 890 General Fixed Assets 1,444,197 3.54% 35,276 0 35,276 5,678 40,954 Subtotal 40,829,125 100.00% 997,289 0 997,289 135,982 1,133,271 Direct Bills 0 0
Total $997,289 $1,133,271
Basis Units: Total Operating Budget per dept -2023 actual MGT Consulting Group Page 43 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Accounts Payable Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 328 5.03% $13,987 $0 $13,987 $0 $13,987 2 101 4100 Council 1,468 22.52% 62,600 0 62,600 0 62,600 3 101 4200 City Manager 95 1.46% 4,051 0 4,051 0 4,051
4 101 4210 City Clerk 46 0.71% 1,962 0 1,962 0 1,962
5 101 4300 Finance/Admin 123 1.89% 5,245 0 5,245 0 5,245 6 101 4310 HR 166 2.55% 7,079 0 7,079 1,012 8,091
7 101 4320 IT 27 0.41% 1,151 0 1,151 165 1,316
8 101 4400 Attorney 31 0.48% 1,322 0 1,322 189 1,511
9 101 5000 Public Works Admin 967 14.83% 41,236 0 41,236 5,898 47,134 12 101 45 Planning & Building 192 2.95% 8,188 0 8,188 1,171 9,359 13 101 46 Library 126 1.93% 5,373 0 5,373 769 6,142
14 101 47 Parks & Rec 206 3.16% 8,785 0 8,785 1,256 10,041 15 101 48 Fire 259 3.97% 11,045 0 11,045 1,580 12,624
16 101 49 Police 176 2.70% 7,505 0 7,505 1,073 8,579
18 209 Home Grant 6 0.09% 256 0 256 37 292
19 210 CDBG 3 0.05% 128 0 128 18 146
20 224 Public Safety (COPS) 72 1.10% 3,070 0 3,070 439 3,509 23 227 State Gas Tax 2107 5 0.08% 213 0 213 30 244
25 238 Training and Dev 16 0.25% 682 0 682 98 780
27 241 Measure T - Class I Trails 1 0.02% 43 0 43 6 49
28 279 Asset Forfeit 2 0.03% 85 0 85 12 97
30 286 Bocce 12 0.18% 512 0 512 73 585
31 287 Harvest Festival 9 0.14% 384 0 384 55 439
32 288 4th of July 10 0.15% 426 0 426 61 487
34 290 Tourism Impv District 56 0.86% 2,388 0 2,388 342 2,730 35 291 SB 1186 State Fees 7 0.11% 299 0 299 43 341
36 380 Friends and Foundation 133 2.04% 5,672 0 5,672 811 6,483 37 382 Martin Estate Trust 1 0.02% 43 0 43 6 49
38 384 Tweed Trust 27 0.41% 1,151 0 1,151 165 1,316
41 561 Water Enterprise 1,075 16.49% 45,842 0 45,842 6,557 52,398 42 571 Sewer Enterprise 718 11.01% 30,618 0 30,618 4,379 34,997 44 581 Insurance Benefit 7 0.11% 299 0 299 43 341
45 582 Garage ISF 71 1.09% 3,028 0 3,028 433 3,461
46 592 Equip Replacement 17 0.26% 725 0 725 104 829
48 700 Flood Control Capital 1 0.02% 43 0 43 6 49
49 713 Civic Impace 6 0.09% 256 0 256 37 292
50 733 Capital Project Planning 6 0.09% 256 0 256 37 292 52 741 Street Capital Imp 24 0.37% 1,023 0 1,023 146 1,170 53 742 Storm Drain Imp 1 0.02% 43 0 43 6 49
54 751 Affordable Housing 5 0.08% 213 0 213 30 244
55 763 Water Capital Project 8 0.12% 341 0 341 49 390
56 764 Water Impact 1 0.02% 43 0 43 6 49
57 773 Sewer Capital 8 0.12% 341 0 341 49 390
MGT Consulting Group Page 44 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Accounts Payable Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
58 774 Sewer Impact 1 0.02% $43 $0 $43 $6 $49
Subtotal 6,519 100.00% 277,992 0 277,992 27,196 305,188 Direct Bills 0 0
Total $277,992 $305,188
Basis Units: Transactions per department
MGT Consulting Group Page 45 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Accounts Receivable Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
3 101 4200 City Manager 327 81.75% $98,855 $0 $98,855 $0 $98,855 13 101 46 Library 4 1.00% 1,209 0 1,209 1,490 2,699
15 101 48 Fire 1 0.25% 302 0 302 373 675
41 561 Water Enterprise 18 4.50% 5,442 0 5,442 6,706 12,148 42 571 Sewer Enterprise 1 0.25% 302 0 302 373 675
44 581 Insurance Benefit 49 12.25% 14,813 0 14,813 18,255 33,068 Subtotal 400 100.00% 120,924 0 120,924 27,196 148,121
Direct Bills 0 0
Total $120,924 $148,121
Basis Units: Transactions per department
MGT Consulting Group Page 46 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Personnel Support Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 2.80 2.28% $4,541 $0 $4,541 $0 $4,541 3 101 4200 City Manager 2.25 1.83% 3,649 0 3,649 0 3,649 4 101 4210 City Clerk 1.50 1.22% 2,432 0 2,432 0 2,432
5 101 4300 Finance/Admin 2.53 2.06% 4,103 0 4,103 0 4,103 6 101 4310 HR 2.65 2.15% 4,297 0 4,297 633 4,930
9 101 5000 Public Works Admin 2.64 2.15% 4,281 0 4,281 630 4,911 10 101 5006 Government Buildings 0.80 0.65% 1,297 0 1,297 191 1,488 11 101 5015 PW Streets 1.10 0.89% 1,784 0 1,784 263 2,046 12 101 45 Planning & Building 10.00 8.13% 16,216 0 16,216 2,387 18,603 13 101 46 Library 9.00 7.32% 14,594 0 14,594 2,149 16,743 14 101 47 Parks & Rec 13.95 11.34% 22,621 0 22,621 3,330 25,952 15 101 48 Fire 24.00 19.51% 38,919 0 38,919 5,730 44,648 16 101 49 Police 19.00 15.45% 30,811 0 30,811 4,536 35,346 17 101 50 PW Storm/Trees/Parks 4.90 3.98% 7,946 0 7,946 1,170 9,116 30 286 Bocce 1.05 0.85% 1,703 0 1,703 251 1,953
36 380 Friends and Foundation 3.00 2.44% 4,865 0 4,865 716 5,581 41 561 Water Enterprise 11.69 9.50% 18,957 0 18,957 2,791 21,747 42 571 Sewer Enterprise 8.94 7.27% 14,497 0 14,497 2,134 16,631 45 582 Garage ISF 1.20 0.98% 1,946 0 1,946 286 2,232
Subtotal 123.00 100.00% 199,458 0 199,458 27,196 226,654 Direct Bills 0 0
Total $199,458 $226,654
Basis Units: FTE per department
MGT Consulting Group Page 47 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Utility Billing Allocations Dept:5 101 4300 Finance/Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
41 561 Water Enterprise 29,876 59.27% $236,440 $0 $236,440 $32,239 $268,679 42 571 Sewer Enterprise 20,530 40.73% 162,475 0 162,475 22,154 184,629 Subtotal 50,406 100.00% 398,916 0 398,916 54,393 453,309 Direct Bills 0 0
Total $398,916 $453,309
Basis Units: Transactions per enterprise fund
MGT Consulting Group Page 48 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:5 101 4300 Finance/Admin
Department Budget
Support
Accounts
Payable
Accounts
Receivable
Personnel
Support
Utility Billing Total
1 101 4000 Non Departmental $111,704 $13,987 $0 $0 $0 $125,691 2 101 4100 Council 8,401 62,600 0 4,541 0 75,542
3 101 4200 City Manager 13,205 4,051 98,855 3,649 0 119,760 4 101 4210 City Clerk 7,270 1,962 0 2,432 0 11,664
5 101 4300 Finance/Admin 11,848 5,245 0 4,103 0 21,196
6 101 4310 HR 4,866 8,091 0 4,930 0 17,887
7 101 4320 IT 4,567 1,316 0 0 0 5,883
8 101 4400 Attorney 12,034 1,511 0 0 0 13,545
9 101 5000 Public Works Admin 47,570 47,134 0 4,911 0 99,615 10 101 5006 Government Buildings 15,352 0 0 1,488 0 16,840 11 101 5015 PW Streets 11,887 0 0 2,046 0 13,933
12 101 45 Planning & Building 33,276 9,359 0 18,603 0 61,238 13 101 46 Library 25,761 6,142 2,699 16,743 0 51,345
14 101 47 Parks & Rec 20,783 10,041 0 25,952 0 56,775
15 101 48 Fire 67,357 12,624 675 44,648 0 125,304
16 101 49 Police 108,013 8,579 0 35,346 0 151,938
17 101 50 PW Storm/Trees/Parks 30,774 0 0 9,116 0 39,889 18 209 Home Grant 119 292 0 0 0 412
19 210 CDBG 241 146 0 0 0 387
20 224 Public Safety (COPS) 2,727 3,509 0 0 0 6,236
21 225 Gas Tax 2105 878 0 0 0 0 878
22 226 Gas Tax 2106 1,621 0 0 0 0 1,621
23 227 State Gas Tax 2107 867 244 0 0 0 1,111
24 230 RMRA 3,472 0 0 0 0 3,472
25 238 Training and Dev 205 780 0 0 0 985
26 240 Measure T 20,041 0 0 0 0 20,041
27 241 Measure T - Class I Trails 8,099 49 0 0 0 8,148
28 279 Asset Forfeit 17 97 0 0 0 114
29 283 Tree City USA 3,734 0 0 0 0 3,734
30 286 Bocce 1,209 585 0 1,953 0 3,747
31 287 Harvest Festival 488 439 0 0 0 927
32 288 4th of July 429 487 0 0 0 917
33 289 Recreation Program 1,022 0 0 0 0 1,022
34 290 Tourism Impv District 17,929 2,730 0 0 0 20,658
35 291 SB 1186 State Fees 16 341 0 0 0 357
36 380 Friends and Foundation 3,811 6,483 0 5,581 0 15,875 37 382 Martin Estate Trust 23 49 0 0 0 71
38 384 Tweed Trust 964 1,316 0 0 0 2,280
40 421 7,647 0 0 0 0 7,647
41 561 Water Enterprise 202,573 52,398 12,148 21,747 268,679 557,546 42 571 Sewer Enterprise 195,212 34,997 675 16,631 184,629 432,144 MGT Consulting Group Page 49 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:5 101 4300 Finance/Admin
Department Budget
Support
Accounts
Payable
Accounts
Receivable
Personnel
Support
Utility Billing Total
43 572 Wastewater Bond $721 $0 $0 $0 $0 $721
44 581 Insurance Benefit 62 341 33,068 0 0 33,471
45 582 Garage ISF 11,209 3,461 0 2,232 0 16,902
46 592 Equip Replacement 9,081 829 0 0 0 9,910
48 700 Flood Control Capital 283 49 0 0 0 332
49 713 Civic Impace 57 292 0 0 0 350
50 733 Capital Project Planning 2,122 292 0 0 0 2,414
52 741 Street Capital Imp 40,237 1,170 0 0 0 41,407
53 742 Storm Drain Imp 139 49 0 0 0 188
54 751 Affordable Housing 1,234 244 0 0 0 1,478
55 763 Water Capital Project 0 390 0 0 0 390
56 764 Water Impact 181 49 0 0 0 230
57 773 Sewer Capital 0 390 0 0 0 390
58 774 Sewer Impact 18,983 49 0 0 0 19,032
59 890 General Fixed Assets 40,954 0 0 0 0 40,954
Total $1,133,271 $305,188 $148,121 $226,654 $453,309 $2,266,543 101 4310 HR
MGT Consulting Group Page 50 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4310 HR
Nature and Extent of Services
101 4310 HR costs are distributed by the following functions:

Personnel Support - Costs have been allocated based on FTE per department.

MGT Consulting Group Page 51 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:6 101 4310 HR
Description Amount General
Admin
Personnel
Support
Personnel Costs
Salaries S1 100,217 0 100,217
Salary % Split .00% 100.00%
Benefits S 67,735 0 67,735
Subtotal - Personnel Costs 167,952 0 167,952
Services & Supplies Cost
Professional Services S 131,159 0 131,159
Software Maint S 19,640 0 19,640
All other M&S S 61,995 0 61,995
Subtotal - Services & Supplies 212,794 0 212,794
Department Cost Total 380,746 0 380,746
Adjustments to Cost
Subtotal - Adjustments 0 0 0
Total Costs After Adjustments 380,746 0 380,746
General Admin Distribution 0 0
Grand Total $380,746 $380,746
MGT Consulting Group Page 52 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:6 101 4310 HR Department First
Incoming
Second
Incoming
Personnel
Support
1 General Insurance $7,730 $3,739 $11,469
1 City Hall Rent & Remodel 26,072 0 26,072
1 Non Centralized Costs 2,914 821 3,736
Subtotal - 101 4000 Non Departmental 36,716 4,560 41,277 2 General City Support 30,615 11,717 42,332
Subtotal - 101 4100 Council 30,615 11,717 42,332
3 General Administrative Support 26,389 6,597 32,986
3 Personnel Support 11,774 2,627 14,400
3 Budget Support 2,229 550 2,780
Subtotal - 101 4200 City Manager 40,392 9,774 50,166
4 Council and Department Support 32,404 8,208 40,612
Subtotal - 101 4210 City Clerk 32,404 8,208 40,612
5 Budget Support 4,192 675 4,866
5 Accounts Payable 7,079 1,012 8,091
5 Personnel Support 4,297 633 4,930
Subtotal - 101 4300 Finance/Admin 15,568 2,320 17,887
6 Personnel Support 0 11,557 11,557
Subtotal - 101 4310 HR 0 11,557 11,557
7 Device Support 0 4,536 4,536
7 Work Orders 0 15,801 15,801
Subtotal - 101 4320 IT 0 20,337 20,337
8 Council Support 0 31,019 31,019
8 Citywide Support 0 3,358 3,358
Subtotal - 101 4400 Attorney 0 34,377 34,377
10 Building Maintenance 0 5,093 5,093
Subtotal - 101 5006 Government Buildings 0 5,093 5,093
Total Incoming 155,695 107,943 263,639
C. Total Allocated $644,385 $644,385
100.00%
MGT Consulting Group Page 53 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Personnel Support Allocations Dept:6 101 4310 HR
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 2.80 2.28% $12,212 $0 $12,212 $0 $12,212 3 101 4200 City Manager 2.25 1.83% 9,813 0 9,813 0 9,813 4 101 4210 City Clerk 1.50 1.22% 6,542 0 6,542 0 6,542
5 101 4300 Finance/Admin 2.53 2.06% 11,034 0 11,034 0 11,034 6 101 4310 HR 2.65 2.15% 11,557 0 11,557 0 11,557
9 101 5000 Public Works Admin 2.64 2.15% 11,514 0 11,514 2,561 14,075 10 101 5006 Government Buildings 0.80 0.65% 3,489 0 3,489 776 4,265 11 101 5015 PW Streets 1.10 0.89% 4,797 0 4,797 1,067 5,865 12 101 45 Planning & Building 10.00 8.13% 43,613 0 43,613 9,701 53,314 13 101 46 Library 9.00 7.32% 39,252 0 39,252 8,731 47,983 14 101 47 Parks & Rec 13.95 11.34% 60,840 0 60,840 13,533 74,373 15 101 48 Fire 24.00 19.51% 104,671 0 104,671 23,282 127,954 16 101 49 Police 19.00 15.45% 82,865 0 82,865 18,432 101,297 17 101 50 PW Storm/Trees/Parks 4.90 3.98% 21,370 0 21,370 4,754 26,124 30 286 Bocce 1.05 0.85% 4,579 0 4,579 1,019 5,598
36 380 Friends and Foundation 3.00 2.44% 13,084 0 13,084 2,910 15,994 41 561 Water Enterprise 11.69 9.50% 50,984 0 50,984 11,341 62,324 42 571 Sewer Enterprise 8.94 7.27% 38,990 0 38,990 8,673 47,663 45 582 Garage ISF 1.20 0.98% 5,234 0 5,234 1,164 6,398
Subtotal 123.00 100.00% 536,441 0 536,441 107,943 644,385 Direct Bills 0 0
Total $536,441 $644,385
Basis Units: FTE per department
MGT Consulting Group Page 54 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:6 101 4310 HR
Department Personnel
Support
Total
2 101 4100 Council $12,212 $12,212
3 101 4200 City Manager 9,813 9,813
4 101 4210 City Clerk 6,542 6,542
5 101 4300 Finance/Admin 11,034 11,034
6 101 4310 HR 11,557 11,557
9 101 5000 Public Works Admin 14,075 14,075
10 101 5006 Government Buildings 4,265 4,265
11 101 5015 PW Streets 5,865 5,865
12 101 45 Planning & Building 53,314 53,314
13 101 46 Library 47,983 47,983
14 101 47 Parks & Rec 74,373 74,373
15 101 48 Fire 127,954 127,954
16 101 49 Police 101,297 101,297
17 101 50 PW Storm/Trees/Parks 26,124 26,124
30 286 Bocce 5,598 5,598
36 380 Friends and Foundation 15,994 15,994
41 561 Water Enterprise 62,324 62,324
42 571 Sewer Enterprise 47,663 47,663
45 582 Garage ISF 6,398 6,398
Total $644,385 $644,385
101 4320 IT
MGT Consulting Group Page 55 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4320 IT
Nature and Extent of Services
101 4320 IT costs are distributed by the following functions:

Device Support - Costs have been allocated based on FTE per department.

Work Orders - Costs have been allocated based on Requests per department.

MGT Consulting Group Page 56 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:7 101 4320 IT
Description Amount General
Admin
Device
Support
Work Orders
Personnel Costs
Salaries S1 1 0 1 1
Salary % Split .00% 50.00% 50.00%
Benefits S 0 0 0 0
Subtotal - Personnel Costs 1 0 1 1
Services & Supplies Cost
Contract Services S 220,417 0 110,209 110,209
Software Maint S 121,270 0 60,635 60,635
All other M&S S 69,484 0 34,742 34,742
Subtotal - Services & Supplies 411,171 0 205,586 205,586 Department Cost Total 411,172 0 205,586 205,586
Adjustments to Cost
Subtotal - Adjustments 0 0 0 0
Total Costs After Adjustments 411,172 0 205,586 205,586 General Admin Distribution 0 0 0
Grand Total $411,172 $205,586 $205,586
MGT Consulting Group Page 57 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:7 101 4320 IT Department First
Incoming
Second
Incoming
Device
Support
Work Orders
1 Non Centralized Costs $2,735 $771 $1,753 $1,753
Subtotal - 101 4000 Non Departmental 2,735 771 1,753 1,753 3 Budget Support 2,092 517 1,304 1,304
Subtotal - 101 4200 City Manager 2,092 517 1,304 1,304
5 Budget Support 3,934 633 2,283 2,283
5 Accounts Payable 1,151 165 658 658
Subtotal - 101 4300 Finance/Admin 5,085 798 2,941 2,941 Total Incoming 9,912 2,085 5,999 5,999
C. Total Allocated $423,169 $211,585 $211,585

50.00% 50.00%
MGT Consulting Group Page 58 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Device Support Allocations Dept:7 101 4320 IT
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 2.80 2.28% $4,793 $0 $4,793 $0 $4,793 3 101 4200 City Manager 2.25 1.83% 3,851 0 3,851 0 3,851 4 101 4210 City Clerk 1.50 1.22% 2,568 0 2,568 0 2,568
5 101 4300 Finance/Admin 2.53 2.06% 4,331 0 4,331 0 4,331 6 101 4310 HR 2.65 2.15% 4,536 0 4,536 0 4,536
9 101 5000 Public Works Admin 2.64 2.15% 4,519 0 4,519 25 4,544 10 101 5006 Government Buildings 0.80 0.65% 1,369 0 1,369 7 1,377 11 101 5015 PW Streets 1.10 0.89% 1,883 0 1,883 10 1,893 12 101 45 Planning & Building 10.00 8.13% 17,117 0 17,117 94 17,211 13 101 46 Library 9.00 7.32% 15,406 0 15,406 84 15,490
14 101 47 Parks & Rec 13.95 11.34% 23,879 0 23,879 131 24,009 15 101 48 Fire 24.00 19.51% 41,081 0 41,081 225 41,306
16 101 49 Police 19.00 15.45% 32,523 0 32,523 178 32,701 17 101 50 PW Storm/Trees/Parks 4.90 3.98% 8,387 0 8,387 46 8,433 30 286 Bocce 1.05 0.85% 1,797 0 1,797 10 1,807
36 380 Friends and Foundation 3.00 2.44% 5,135 0 5,135 28 5,163 41 561 Water Enterprise 11.69 9.50% 20,010 0 20,010 110 20,120 42 571 Sewer Enterprise 8.94 7.27% 15,303 0 15,303 84 15,387 45 582 Garage ISF 1.20 0.98% 2,054 0 2,054 11 2,065
Subtotal 123.00 100.00% 210,542 0 210,542 1,043 211,585 Direct Bills 0 0
Total $210,542 $211,585
Basis Units: FTE per department
MGT Consulting Group Page 59 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Work Orders Allocations Dept:7 101 4320 IT
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 7 1.42% $2,989 $0 $2,989 $0 $2,989
3 101 4200 City Manager 68 13.79% 29,040 0 29,040 0 29,040 4 101 4210 City Clerk 58 11.76% 24,770 0 24,770 0 24,770 5 101 4300 Finance/Admin 32 6.49% 13,666 0 13,666 0 13,666 6 101 4310 HR 37 7.51% 15,801 0 15,801 0 15,801
9 101 5000 Public Works Admin 34 6.90% 14,520 0 14,520 122 14,642 10 101 5006 Government Buildings 21 4.26% 8,968 0 8,968 75 9,044 12 101 45 Planning & Building 20 4.06% 8,541 0 8,541 72 8,613 13 101 46 Library 48 9.74% 20,499 0 20,499 172 20,671
14 101 47 Parks & Rec 21 4.26% 8,968 0 8,968 75 9,044
15 101 48 Fire 15 3.04% 6,406 0 6,406 54 6,460
16 101 49 Police 84 17.04% 35,873 0 35,873 301 36,174
41 561 Water Enterprise 38 7.71% 16,228 0 16,228 136 16,365 42 571 Sewer Enterprise 10 2.03% 4,271 0 4,271 36 4,306 Subtotal 493 100.00% 210,542 0 210,542 1,043 211,585
Direct Bills 0 0
Total $210,542 $211,585
Basis Units: Requests per department
MGT Consulting Group Page 60 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:7 101 4320 IT
Department Device
Support
Work Orders Total
2 101 4100 Council $4,793 $2,989 $7,782
3 101 4200 City Manager 3,851 29,040 32,892
4 101 4210 City Clerk 2,568 24,770 27,337
5 101 4300 Finance/Admin 4,331 13,666 17,997
6 101 4310 HR 4,536 15,801 20,337
9 101 5000 Public Works Admin 4,544 14,642 19,186
10 101 5006 Government Buildings 1,377 9,044 10,420
11 101 5015 PW Streets 1,893 0 1,893
12 101 45 Planning & Building 17,211 8,613 25,824
13 101 46 Library 15,490 20,671 36,161
14 101 47 Parks & Rec 24,009 9,044 33,053
15 101 48 Fire 41,306 6,460 47,766
16 101 49 Police 32,701 36,174 68,875
17 101 50 PW Storm/Trees/Parks 8,433 0 8,433
30 286 Bocce 1,807 0 1,807
36 380 Friends and Foundation 5,163 0 5,163
41 561 Water Enterprise 20,120 16,365 36,484
42 571 Sewer Enterprise 15,387 4,306 19,693
45 582 Garage ISF 2,065 0 2,065
Total $211,585 $211,585 $423,169
101 4400 Attorney
MGT Consulting Group Page 61 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 4400 Attorney
Nature and Extent of Services
101 4400 Attorney costs are distributed by the following functions:

Council Support - Costs have been allocated based on Agenda items per department.

Citywide Support - Costs have been allocated based on FTE per department.

MGT Consulting Group Page 62 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:8 101 4400 Attorney
Description Amount General
Admin
Council
Support
Citywide
Support
Personnel Costs
Salaries S1 1 0 1 0
Salary % Split .00% 80.00% 20.00%
Benefits S 0 0 0 0
Subtotal - Personnel Costs 1 0 1 0
Services & Supplies Cost
Professional Contract Svcs S 270,999 0 216,799 54,200
Litigation S 475,000 0 380,000 95,000
Subtotal - Services & Supplies 745,999 0 596,799 149,200 Department Cost Total 746,000 0 596,800 149,200
Adjustments to Cost
Subtotal - Adjustments 0 0 0 0
Total Costs After Adjustments 746,000 0 596,800 149,200 General Admin Distribution 0 0 0
Grand Total $746,000 $596,800 $149,200
MGT Consulting Group Page 63 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:8 101 4400 Attorney Department First
Incoming
Second
Incoming
Council
Support
Citywide
Support
1 Non Centralized Costs $7,206 $2,031 $7,390 $1,848
Subtotal - 101 4000 Non Departmental 7,206 2,031 7,390 1,848 2 General City Support 3,062 1,172 3,387 847
Subtotal - 101 4100 Council 3,062 1,172 3,387 847
3 General Administrative Support 2,639 660 2,639 660
3 Budget Support 5,513 1,361 5,499 1,375
Subtotal - 101 4200 City Manager 8,152 2,021 8,138 2,035 4 Council and Department Support 3,240 821 3,249 812
Subtotal - 101 4210 City Clerk 3,240 821 3,249 812
5 Budget Support 10,365 1,668 9,627 2,407
5 Accounts Payable 1,322 189 1,209 302
Subtotal - 101 4300 Finance/Admin 11,687 1,857 10,836 2,709 8 Council Support 0 3,102 2,482 620
Subtotal - 101 4400 Attorney 0 3,102 2,482 620
Total Incoming 33,348 11,004 35,481 8,870
C. Total Allocated $790,351 $632,281 $158,070

80.00% 20.00%
MGT Consulting Group Page 64 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Council Support Allocations Dept:8 101 4400 Attorney
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
1 101 4000 Non Departmental 7 3.48% $21,713 $0 $21,713 $0 $21,713 2 101 4100 Council 8 3.98% 24,815 0 24,815 0 24,815
3 101 4200 City Manager 14 6.97% 43,426 0 43,426 0 43,426 4 101 4210 City Clerk 9 4.48% 27,917 0 27,917 0 27,917
5 101 4300 Finance/Admin 33 16.42% 102,362 0 102,362 0 102,362 6 101 4310 HR 10 4.98% 31,019 0 31,019 0 31,019
8 101 4400 Attorney 1 0.50% 3,102 0 3,102 0 3,102
9 101 5000 Public Works Admin 20 9.95% 62,038 0 62,038 1,480 63,517 10 101 5006 Government Buildings 1 0.50% 3,102 0 3,102 74 3,176 12 101 45 Planning & Building 24 11.94% 74,445 0 74,445 1,775 76,221 13 101 46 Library 1 0.50% 3,102 0 3,102 74 3,176
14 101 47 Parks & Rec 4 1.99% 12,408 0 12,408 296 12,703 15 101 48 Fire 3 1.49% 9,306 0 9,306 222 9,528
16 101 49 Police 7 3.48% 21,713 0 21,713 518 22,231
41 561 Water Enterprise 34 16.92% 105,464 0 105,464 2,515 107,979 42 571 Sewer Enterprise 7 3.48% 21,713 0 21,713 518 22,231 52 741 Street Capital Imp 17 8.46% 52,732 0 52,732 1,258 53,990 53 742 Storm Drain Imp 1 0.50% 3,102 0 3,102 74 3,176
Subtotal 201 100.00% 623,478 0 623,478 8,803 632,281
Direct Bills 0 0
Total $623,478 $632,281
Basis Units: Agenda items per department
MGT Consulting Group Page 65 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Citywide Support Allocations Dept:8 101 4400 Attorney
Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
2 101 4100 Council 2.80 2.28% $3,548 $0 $3,548 $0 $3,548 3 101 4200 City Manager 2.25 1.83% 2,851 0 2,851 0 2,851 4 101 4210 City Clerk 1.50 1.22% 1,901 0 1,901 0 1,901
5 101 4300 Finance/Admin 2.53 2.06% 3,206 0 3,206 0 3,206 6 101 4310 HR 2.65 2.15% 3,358 0 3,358 0 3,358
9 101 5000 Public Works Admin 2.64 2.15% 3,345 0 3,345 52 3,398 10 101 5006 Government Buildings 0.80 0.65% 1,014 0 1,014 16 1,030 11 101 5015 PW Streets 1.10 0.89% 1,394 0 1,394 22 1,416 12 101 45 Planning & Building 10.00 8.13% 12,672 0 12,672 198 12,870 13 101 46 Library 9.00 7.32% 11,405 0 11,405 178 11,583 14 101 47 Parks & Rec 13.95 11.34% 17,678 0 17,678 276 17,954 15 101 48 Fire 24.00 19.51% 30,414 0 30,414 475 30,888
16 101 49 Police 19.00 15.45% 24,077 0 24,077 376 24,453 17 101 50 PW Storm/Trees/Parks 4.90 3.98% 6,209 0 6,209 97 6,306 30 286 Bocce 1.05 0.85% 1,331 0 1,331 21 1,351
36 380 Friends and Foundation 3.00 2.44% 3,802 0 3,802 59 3,861 41 561 Water Enterprise 11.69 9.50% 14,814 0 14,814 231 15,045 42 571 Sewer Enterprise 8.94 7.27% 11,329 0 11,329 177 11,506 45 582 Garage ISF 1.20 0.98% 1,521 0 1,521 24 1,544
Subtotal 123.00 100.00% 155,870 0 155,870 2,201 158,070 Direct Bills 0 0
Total $155,870 $158,070
Basis Units: FTE per department
MGT Consulting Group Page 66 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:8 101 4400 Attorney
Department Council
Support
Citywide
Support
Total
1 101 4000 Non Departmental $21,713 $0 $21,713
2 101 4100 Council 24,815 3,548 28,363
3 101 4200 City Manager 43,426 2,851 46,278
4 101 4210 City Clerk 27,917 1,901 29,818
5 101 4300 Finance/Admin 102,362 3,206 105,568
6 101 4310 HR 31,019 3,358 34,377
8 101 4400 Attorney 3,102 0 3,102
9 101 5000 Public Works Admin 63,517 3,398 66,915
10 101 5006 Government Buildings 3,176 1,030 4,205
11 101 5015 PW Streets 0 1,416 1,416
12 101 45 Planning & Building 76,221 12,870 89,091
13 101 46 Library 3,176 11,583 14,759
14 101 47 Parks & Rec 12,703 17,954 30,657
15 101 48 Fire 9,528 30,888 40,416
16 101 49 Police 22,231 24,453 46,684
17 101 50 PW Storm/Trees/Parks 0 6,306 6,306
30 286 Bocce 0 1,351 1,351
36 380 Friends and Foundation 0 3,861 3,861
41 561 Water Enterprise 107,979 15,045 123,024
42 571 Sewer Enterprise 22,231 11,506 33,737
45 582 Garage ISF 0 1,544 1,544
52 741 Street Capital Imp 53,990 0 53,990
53 742 Storm Drain Imp 3,176 0 3,176
Total $632,281 $158,070 $790,351
101 5000 Public Works Admin
MGT Consulting Group Page 67 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 5000 Public Works Admin
Nature and Extent of Services
101 5000 Public Works Admin costs are distributed by the following functions:

Public Works Admin Citywide Overhead - Costs have been allocated based on 2023 Expenditures per PW Divi inc. Utilities.

Public Works General Government Activity - Costs are not allocated.

MGT Consulting Group Page 68 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:9 101 5000 Public Works Admin
Description Amount General
Admin
Public Works
Admin
Citywide
Overhead
Public Works
General
Government
Activity Personnel Costs
Salaries S1 444,484 0 0 444,484
Salary % Split .00% .00% 100.00%
Benefits S 204,976 0 0 204,976
Subtotal - Personnel Costs 649,460 0 0 649,460
Services & Supplies Cost
Professional Contracts S 441,823 0 0 441,823
Contract Services S 25,154 0 0 25,154
Equip Lease S 1,800 0 0 1,800
All other M&S S 252,801 0 0 252,801
Transfers S 100,000 0 0 100,000
Subtotal - Services & Supplies 821,578 0 0 821,578
Department Cost Total 1,471,038 0 0 1,471,038
Adjustments to Cost
Subtotal - Adjustments 0 0 0 0
Total Costs After Adjustments 1,471,038 0 0 1,471,038
General Admin Distribution 0 0 0
Grand Total $1,471,038 $0 $1,471,038
not allocated
MGT Consulting Group Page 69 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:9 101 5000 Public Works Admin Department First
Incoming
Second
Incoming
Public Works
Admin
Citywide
Overhead
Public Works
General
Government
Activity 1 General Insurance $7,701 $3,725 $11,426 $0
1 City Hall Rent & Remodel 104,488 0 104,488 0
1 Non Centralized Costs 28,487 8,029 36,516 0
Subtotal - 101 4000 Non Departmental 140,676 11,754 152,430 0 2 General City Support 61,231 23,433 84,664 0
Subtotal - 101 4100 Council 61,231 23,433 84,664 0
3 General Administrative Support 52,778 13,194 65,972 0 3 Personnel Support 11,730 2,617 14,346 0
3 Budget Support 21,793 5,381 27,174 0
Subtotal - 101 4200 City Manager 86,300 21,192 107,492 0 4 Council and Department Support 64,807 16,417 81,224 0 Subtotal - 101 4210 City Clerk 64,807 16,417 81,224 0
5 Budget Support 40,975 6,595 47,570 0
5 Accounts Payable 41,236 5,898 47,134 0
5 Personnel Support 4,281 630 4,911 0
Subtotal - 101 4300 Finance/Admin 86,492 13,123 99,615 0 6 Personnel Support 11,514 2,561 14,075 0
Subtotal - 101 4310 HR 11,514 2,561 14,075 0
7 Device Support 4,519 25 4,544 0
7 Work Orders 14,520 122 14,642 0
Subtotal - 101 4320 IT 19,039 147 19,186 0
8 Council Support 62,038 1,480 63,517 0
8 Citywide Support 3,345 52 3,398 0
Subtotal - 101 4400 Attorney 65,383 1,532 66,915 0
10 Building Maintenance 0 61,385 61,385 0
Subtotal - 101 5006 Government Buildings 0 61,385 61,385 0 Total Incoming 535,442 151,543 686,985 0
C. Total Allocated $2,158,023 $686,985 $1,471,038

31.83% 68.17%
MGT Consulting Group Page 70 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Public Works Admin Citywide Overhead Allocations Dept:9 101 5000 Public Works Admin Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
10 101 5006 Government Buildings 541,378 3.37% $18,035 $0 $18,035 $5,104 $23,139 11 101 5015 PW Streets 419,179 2.61% 13,964 0 13,964 3,952 17,916 17 101 50 PW Storm/Trees/Parks 1,085,200 6.75% 36,151 0 36,151 10,232 46,382 41 561 Water Enterprise 7,143,590 44.44% 237,970 0 237,970 67,352 305,322 42 571 Sewer Enterprise 6,883,992 42.83% 229,323 0 229,323 64,904 294,227 Subtotal 16,073,339 100.00% 535,442 0 535,442 151,543 686,985 Direct Bills 0 0
Total $535,442 $686,985
Basis Units: 2023 Expenditures per PW Divi inc. Utilities MGT Consulting Group Page 71 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:9 101 5000 Public Works Admin
Department Public Works
Admin
Citywide
Overhead
Public Works
General
Government
Activity
Total
10 101 5006 Government Buildings $23,139 $0 $23,139
11 101 5015 PW Streets 17,916 0 17,916
17 101 50 PW Storm/Trees/Parks 46,382 0 46,382
41 561 Water Enterprise 305,322 0 305,322
42 571 Sewer Enterprise 294,227 0 294,227
Total $686,985 $0 $686,985
101 5006 Government Buildings
MGT Consulting Group Page 72 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
101 5006 Government Buildings
Nature and Extent of Services
101 5006 Government Buildings costs are distributed by the following functions:

Building Maintenance - Costs have been allocated based on Square footage per department.

MGT Consulting Group Page 73 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
A. Department Costs Dept:10 101 5006 Government Buildings Description Amount General
Admin
Building
Maintenance
Personnel Costs
Salaries S1 87,697 0 87,697
Salary % Split .00% 100.00%
Benefits S 49,565 0 49,565
Subtotal - Personnel Costs 137,262 0 137,262
Services & Supplies Cost
Utilities S 180,000 0 180,000
Contract Services S 431,930 0 431,930
All other M&S S 126,463 0 126,463
Subtotal - Services & Supplies 738,393 0 738,393
Department Cost Total 875,655 0 875,655
Adjustments to Cost
Subtotal - Adjustments 0 0 0
Total Costs After Adjustments 875,655 0 875,655
General Admin Distribution 0 0
Grand Total $875,655 $875,655
MGT Consulting Group Page 74 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
B. Incoming Costs - (Default Spread Custom%) Dept:10 101 5006 Government Buildings Department First
Incoming
Second
Incoming
Building
Maintenance
1 General Insurance $2,334 $1,129 $3,462
1 Non Centralized Costs 9,194 2,591 11,785
Subtotal - 101 4000 Non Departmental 11,527 3,720 15,247 2 General City Support 3,062 1,172 4,233
Subtotal - 101 4100 Council 3,062 1,172 4,233
3 General Administrative Support 2,639 660 3,299
3 Personnel Support 3,554 793 4,347
3 Budget Support 7,033 1,737 8,770
Subtotal - 101 4200 City Manager 13,226 3,189 16,416
4 Council and Department Support 3,240 821 4,061
Subtotal - 101 4210 City Clerk 3,240 821 4,061
5 Budget Support 13,224 2,128 15,352
5 Personnel Support 1,297 191 1,488
Subtotal - 101 4300 Finance/Admin 14,521 2,319 16,840
6 Personnel Support 3,489 776 4,265
Subtotal - 101 4310 HR 3,489 776 4,265
7 Device Support 1,369 7 1,377
7 Work Orders 8,968 75 9,044
Subtotal - 101 4320 IT 10,338 83 10,420
8 Council Support 3,102 74 3,176
8 Citywide Support 1,014 16 1,030
Subtotal - 101 4400 Attorney 4,116 90 4,205
9 Public Works Admin Citywide Overhead 18,035 5,104 23,139 Subtotal - 101 5000 Public Works Admin 18,035 5,104 23,139 Total Incoming 81,554 17,274 98,827
C. Total Allocated $974,482 $974,482
100.00%
MGT Consulting Group Page 75 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Building Maintenance Allocations Dept:10 101 5006 Government Buildings Department Units Allocation
Percent
First
Allocation
Direct Billed Department
Allocation
Second
Allocation
Total
3 101 4200 City Manager 697 1.42% $13,600 $0 $13,600 $0 $13,600 4 101 4210 City Clerk 349 0.71% 6,810 0 6,810 0 6,810
5 101 4300 Finance/Admin 958 1.95% 18,693 0 18,693 0 18,693 6 101 4310 HR 261 0.53% 5,093 0 5,093 0 5,093
9 101 5000 Public Works Admin 3,146 6.41% 61,385 0 61,385 0 61,385 12 101 45 Planning & Building 871 1.78% 16,995 0 16,995 345 17,340 13 101 46 Library 14,445 29.45% 281,853 0 281,853 5,717 287,570 14 101 47 Parks & Rec 7,630 15.55% 148,878 0 148,878 3,020 151,898 15 101 48 Fire 15,463 31.52% 301,717 0 301,717 6,120 307,837 16 101 49 Police 5,237 10.68% 102,185 0 102,185 2,073 104,258 Subtotal 49,057 100.00% 957,209 0 957,209 17,274 974,482 Direct Bills 0 0
Total $957,209 $974,482
Basis Units: Square footage per department
MGT Consulting Group Page 76 of 77
Agenda Item #15.2.

St. Helena
Citywide Full Cost Allocation Plan
2024 Budget
5/22/2024
Allocation Summary Dept:10 101 5006 Government Buildings Department Building
Maintenance
Total
3 101 4200 City Manager $13,600 $13,600
4 101 4210 City Clerk 6,810 6,810
5 101 4300 Finance/Admin 18,693 18,693
6 101 4310 HR 5,093 5,093
9 101 5000 Public Works Admin 61,385 61,385
12 101 45 Planning & Building 17,340 17,340
13 101 46 Library 287,570 287,570
14 101 47 Parks & Rec 151,898 151,898
15 101 48 Fire 307,837 307,837
16 101 49 Police 104,258 104,258
Total $974,482 $974,482
MGT Consulting Group Page 77 of 77
Agenda Item #15.2.

4320 West Kennedy Boulevard, Tampa, Florida 33609
888.302.0899 | www.mgtconsulting.com
Agenda Item #15.2.

City of St. Helena
Cost Allocation Plan
Financial Impact
FY 2024-25 Budget
General Fund, Water & Wastewater Enterprise Funds
• Allocate centrally provided services to departments/sections in a fair and equitable manner.
• Implement a cost allocation plan that defensibly represents the City’s true and reasonable costs of the General Fund providing services to the Water and Wastewater Enterprise Funds.
• Enhances transparency and accountability in the City’s financial operations.

Cost Allocation Plan Goals:

Agenda Item #15.2.

Account # Department
FY 2024-2025 Water
Adopted Budget
MGT Cost Allocation
Plan
Recommendation Variance Percentage
101-40-00 Non-Departmental $ 1,094,159.00 $ 1,146,535.00 $ (52,376.00) -4.79% 101-41-00 Council 26,706.00 143,929.00 (117,223.00) -438.94% 101-42-00 City Manager 303,744.00 291,396.00 12,348.00 4.07% 101-42-10 City Clerk 64,125.00 138,081.00 (73,956.00) -115.33% 101-43-00 Finance 512,438.00 557,546.00 (45,108.00) -8.80% 101-43-10 Human Resources 69,137.00 62,324.00 6,813.00 9.85% 101-43-20 Information Technology 42,262.00 36,484.00 5,778.00 13.67% 101-44-00 Attorney 165,880.00 123,024.00 42,856.00 25.84% Water Total $ 2,278,451.00 $ 2,499,319.00 (220,868.00) -9.69% Fund 561 Water Enterprise
Agenda Item #15.2.

Account # Department
FY 2024-2025 Water
Adopted Budget
MGT Cost Allocation
Plan
Recommendation Variance Percentage
101-40-00 Non-Departmental $ 1,010,347.00 $ 1,033,945.00 $ (23,598.00) -2.34% 101-41-00 Council 26,706.00 29,632.00 (2,926.00) -10.96% 101-42-00 City Manager 195,410.00 183,185.00 12,225.00 6.26% 101-42-10 City Clerk 48,212.00 28,429.00 19,783.00 41.03% 101-43-00 Finance 392,174.00 432,144.00 (39,970.00) -10.19% 101-43-10 Human Resources 60,294.00 47,663.00 12,631.00 20.95% 101-43-20 Information Technology 41,600.00 19,693.00 21,907.00 52.66% 101-44-00 Attorney 131,560.00 33,737.00 97,823.00 74.36% Wastewater Total $ 1,906,303.00 $ 1,808,428.00 $ 97,875.00 5.13% Total Net Allocation $ 4,184,754.00 $ 4,307,747.00 $ (122,993.00) -2.94% Fund 571 Wastewater Enterprise
Agenda Item #15.2.

Questions?
Agenda Item #15.2.

Agenda Report to the City Council
Agenda Section: NEW BUSINESS
Department: Finance
DATE: May 28, 2024
FROM: Mandy Kellogg, Administrative Services Director
SUBJECT: Fiscal Year (FY) 2023-24 and 2024-25 Mid-Cycle Budget Report and Consideration of a Resolution Approving MidCycle Budget Adjustments for FY 2024-25.

RECOMMENDED
ACTION:

Staff recommends approval of the attached resolution.

PREVIOUS COUNCIL
ACTION:

None.

STATEMENT OF THE
PURPOSE:

To provide an update on FY 2023-24 and FY 2024-25
biennial budget performance and request authorization for budget amendments related to revenue and expenditure
adjustments based on updated projections for FY 2024-25.

FINANCIAL IMPACT: The financial impact is discussed throughout this report.

BACKGROUND:

The City’s two-year budget for fiscal years 2023-24 and 2024-25 was adopted by the City Council on June 13, 2023. The purpose of the Mid-Cycle Budget review is to provide an update to the Council regarding revenue and expenditure trends, and to propose appropriate revisions to the FY 2024-25 appropriations.

The FY 2024-25 budget as originally adopted estimated general fund revenues of $19.09 million and expenditures of $20.0 million, resulting in the use of general fund reserves in the amount of $914,124 to balance the budget. Adjustments are proposed both for administrative purposes (recalculation of CalPERS rates, increased health care rates, and additions to the original budget) that will enable departments to better meet public needs.

All adjustments referenced in this Staff Report can be found in more detail in Exhibit A, FY 2024-25 Mid-Cycle Budget Update. Additionally, the requested adjustments for all funds are included in the Exhibit to the resolution for ease of reviewing all proposed adjustments in one document.

DISCUSSION:

Beginning in January 2024, department heads began reviewing the FY 2024-25 adopted budget to identify where budget adjustments were necessary based on operating needs and updated cost estimates. Additionally, the City received updated information regarding estimated sales tax revenues and updated costs associated with pensions and insurance.

Agenda Item #15.3.

The FY 2024-25 adopted budget was prepared utilizing FY 2023-24 as a base and included escalators of 5% for salaries and benefits and 4% for services and maintenance expenses. Some notable cost drivers that impacted the original estimates in the FY 2024-25 adopted budget are shown in Table 1.

Table 1 - FY 2023-25 Notable Cost Drivers from FY 24 to FY 25 Item Percent Change Amount
Sales Tax Revenue Reduction (9.5%) ($600,718)
Healthcare Cost Increase 18.4% $375,922
Pension Cost Increase 14.6% $280,487
Property & Liability Insurance Cost
Increase 23.3% $204,857
Workers Comp Cost Increase 19.4% $86,286
Tables 2, 3, and 4 summarizes the recommended changes to the FY 2024-25 adopted General Fund, Water Operations Fund, and Wastewater Operations Fund budgets for City Council consideration. Additional information is provided in the Discussion Section of this report
Table 2 - FY 2023-24 & FY 2024-25 General Fund Budgets
General Fund Budget Adopted FY 2024-25 Adjusted FY 2024-25 Proposed Revenues 19,087,896 18,708,046
Proposed Expenses 20,002,020 21,534,763
Difference* (914,124) (2,826,717)
Table 3 - FY 2023-24 & FY 2024-25 Water Operations Fund Budget Water Fund Budget Adopted FY 2024-25 Adjusted FY 2024-25 Proposed Revenues 9,966,726 9,966,726
Proposed Expenses 8,057,341 8,896,115
Excess for Capital
Contrib. 1,909,385 1,070,611
Table 4 - FY 2023-24 & FY 2024-25 Wastewater Operations Fund Budget Wastewater Fund Budget Adopted FY 2024-25 Adjusted FY 2024-25 Proposed Revenues 5,223,124 5,320,999
Proposed Expenses 4,983,225 5,570,548
Difference* (239,899) (249,549)
* Use of Reserves to Balance the Budget
Agenda Item #15.3.

GENERAL FUND

REVENUE ADJUSTMENTS
Sales Tax
The City contracts with Avenue Analytics for its sales tax projections and receives quarterly updates based on actuals. The most recent update lowered the estimated sales tax projections for FY 2024-25 by approximately $600,000 or 9.5%. This is primarily due to operational changes in the construction segment that affect where the sales tax is reported. The changes in reporting are done through the California Department of Tax and Fee Administration (CDTFA). Most of these changes have worked through the system and we do not anticipate further reductions in the future.

Table 5 - Updated Revenue Forecast
General Fund Revenues Adopted FY 2024-25 Adjusted FY 2024-25 TOT 4,021,071 4,021,071
Sales Tax 6,378,617 5,777,899
Property Tax 6,750,727 6,750,727
Other 1,937,482 2,158,349
Total 19,087,896 18,708,046

EXPENDITURE ADJUSTMENTS
As noted in Table 2 the revised FY 2024-25 budget estimates an increase in expenses of approximately $1.5 million. The FY 2024-25 General Fund Expenses by Object Code are shown in Table 6 and Expenses by Department are shown in Table 7.

Table 6 - General Fund Expenses by Object Code FY 2024-25 Category FY 2024-25
Adopted
% of FY
2024-25
Budget
FY 2024-25
Adjusted
% of FY
2024-25
Budget
Salary & Benefits* 12,081,620 60.4% 13,039,175 60.6%
Services 4,590,036 22.9% 4,896,586 22.7%
Supplies 595,224 3.0% 604,183 2.8%
Maintenance 848,592 4.2% 857,092 4.0%
Taxes, Ins &
Contrib. 1,055,034 5.3% 1,142,054 5.3%
Capital 127,244 0.6% 229,224 1.1%
Transfers 638,564 3.2% 736,439 3.4%
Debt 65,705 0.3% 30,010 0.1%
TOTALS 20,002,020 21,534,763
* 75% is typical for this category
Agenda Item #15.3.

Table 7 - General Fund Expenses by Department FY 2024-25 Category FY 2024-25
Adopted
% of FY
2024-25
Budget
FY 2024-25
Adjusted
% of FY
2024-25
Budget
Administration 1,137,700 5.7% 1,220,991 5.7%
Admin. Services 1,107,057 5.5% 1,140,657 5.3%
Attorney 515,840 2.6% 515,840 2.4%
Community
Development 1,262,102 6.3% 1,430,471 6.6%
Community Services 2,194,834 11.0% 2,498,590 11.6%
Public Safety 6,986,303 34.9% 7,594,722 35.3%
Public Works 4,536,518 22.7% 4,759,701 22.1%
Non-Dept. 1,760,682 8.8% 1,846,302 8.6%
Council 500,984 2.5% 527,489 2.4%
TOTALS 20,002,020 21,534,764
Table 8 - Summary of General Fund Budget Updates (Revenues and Expenses) * Description Amount
Sales Tax Revenue Reduction (600,718)
Healthcare Expense Increase 332,163
Pension Expense Increase 242,940
Carnegie Improvements Expense Increase 100,000
Planning Software Upgrade Expense Increase 75,500
Workers Compensation Expense Increase 66,555
Property & Liability Insurance Expense Increase 62,020
Surplus Lands Act Process Expense Increase 50,000
Government Relations Expense Increase 40,000
Annexation Expense Increase 30,000
Tree Maintenance Contract Expense Increase 25,000
*The complete list of recommended General Fund adjustments are outlined in Attachment 2.

Table 9 - General Fund Estimated Net Position
Description FY 2024-25 Fund Balance Reserve %
Est. Unassigned Fund Balance @
6/30/24 9,532,933
Estimated Revenues @ 6/30/25 18,708,046
Estimated Expenses @ 6/30/25 (21,534,763)
Use of Fund Balance (2,826,717)
Est. Unassigned Fund Balance @
6/30/25 6,706,216 31%
Agenda Item #15.3.

WATER OPERATING FUND
There are no changes to the estimated revenues for the Water Operating Fund and an increase in expenses of approximately $839,000. As with the General Fund, there are cost increases related to increased pension, healthcare, and workers compensation costs; however, 70% of the increase is caused by two factors: (1) scheduled debt issuance (2024 Water Bond) and (2) a transfer of $220,868 to the General Fund based on the updated Cost Allocation Plan (CAP), which is further explained at the bottom of this report.

FY 2024-25 Water Operations Fund Expenses by Object Code are shown in Table 10 and Expenses by Department are shown in Table 11 with detailed expense increases in Table 12.

Table 10 - Water Operating Fund Expenses by Object Code FY 2024-25 Category FY 25
Adopted
% of FY 25
Budget
FY 25
Revise
% of FY 25
Budget
Salary & Benefits 2,369,754 29.4% 2,423,271 27.2%
Services 1,798,935 22.3% 1,855,835 20.9%
Supplies 2,083,089 25.9% 2,105,209 23.7%
Maintenance 356,390 4.4% 356,390 4.0%
Taxes, Ins &
Contrib. 256,668 3.2% 364,241 4.1%
Capital 252,630 3.1% 278,280 3.1%
Transfers - 0.0% 220,868 2.5%
Debt 939,874 11.7% 1,292,021 14.5%
TOTALS 8,057,341 8,896,115
Table 11 - Water Operations Fund Expenses by Department FY 2024-25 Category FY 25
Adopted
% of FY 25
Budget
FY 25
Revise
% of FY 25
Budget
Administration 367,868 4.6% 371,380 4.2%
Admin. Services 639,097 7.9% 648,103 7.3%
Attorney 165,880 2.1% 165,880 1.8%
Public Works 5,763,630 71.5% 5,905,223 66.4%
Non-Dept. 1,094,159 13.6% 1,774,747 19.9%
Council 26,706 0.3% 30,783 0.4%
TOTALS 8,057,341 8,884,343
Table 12 - Summary of Water Operating Fund Budget Updates (Expenses) Description Amount
Debt Service Expense Increase 352,147
Transfers Out to General Fund Based on CAP 220,868
Grey Water Systems Expense Increase 65,000
Agenda Item #15.3.

Property & Liability Insurance Expense Increase 57,672
Capital Equipment Expense Increase 25,650
Process Chemicals Expense Increase 22,120
Pension Expense Increase 17,910
Healthcare Expense Increase 12,037
Workers Compensation Expense Increase 10,097
Table 13 - Water Operating Fund Estimated Fund Balance
Description FY 25 Fund Balance Reserve %
Est. Unassigned Fund Balance @
6/30/24 4,624,098
Estimated Revenues @ 6/30/25 9,966,726
Estimated Expenses @ 6/30/25 (8,896,116)
Use of Fund Balance -
Transfer to Capital 1,070,610
Est. Unassigned Fund Balance @
6/30/25 4,624,098 52%

WASTEWATER OPERATING FUND
While staff is not recommending any changes to the estimated revenues related to charges for service it should be noted there will be a transfer in from the General Fund of $97,875 based on the updated Cost Allocation Plan (CAP), which will increase the overall revenues for the Wastewater Fund to $5,320,999. Staff recommends an increase in expenses of approximately $587,000. As with the General Fund and Water Fund, there are cost increases related to increased pension, healthcare, and workers compensation costs; however, 86% of the increase is caused by two factors: (1) increased costs associated with property and liability insurance and (2) an increase in Other Contract Services related to continued support from outside consultants for staffing at the Wastewater Treatment Plant.

FY 2024-25 Wastewater Operations Fund Expenses by Object Code are shown in Table 14 and Expenses by Department are shown in Table 15 with detailed expense increases in Table 16.

Table 14 - Wastewater Operating Fund Expenses by Object Code FY 2024-25 Category FY 25
Adopted
% of FY 25
Budget
FY 25
Revise
% of FY 25
Budget
Salary & Benefits 1,767,646 35.5% 1,859,868 33.4%
Services 1,321,078 26.5% 1,725,056 31.0%
Supplies 348,197 7.0% 352,594 6.3%
Maintenance 328,989 6.6% 307,839 5.5%
Taxes, Ins., &
Contrib. 220,288 4.4% 327,861 5.9%
Capital 151,515 3.0% 151,515 2.7%
Agenda Item #15.3.

Transfers - 0.0% - 0.0%
Debt 845,815 17.0% 845,515 15.2%
TOTALS 4,983,225 5,570,248
Table 15 - Water Operations Fund Expenses by Department FY 2024-25 Category FY 25
Adopted
% of FY 25
Budget
FY 25
Revise
% of FY 25
Budget
Administration 247,692 5.0% 251,863 4.5%
Admin. Services 494,731 9.9% 500,941 9.0%
Attorney 131,560 2.6% 131,560 2.3%
Public Works 3,072,347 61.7% 3,537,482 64.0%
Non-Dept. 1,010,347 20.3% 1,117,920 20.1%
Council 26,706 0.5% 30,783 0.1%
TOTALS 4,983,225 5,570,548
Table 16 - Summary of Wastewater Operating Fund Budget Updates (Expenses) Description Amount
Other Contract Services Expense Increase 396,840
Property & Liability Insurance Expense Increase 57,672
Healthcare Expense Increase 31,722
Pension Expense Increase 19,637
Workers Compensation Expense Increase 9,634
Table 17 - Wastewater Operating Fund Estimated Fund Balance Description FY 25 Fund Balance Reserve %
Est. Unassigned Fund Balance @
6/30/24 1,518,151
Estimated Revenues @ 6/30/25 5,320,999
Estimated Expenses @ 6/30/25 (5,570,548)
Use of Fund Balance (249,549)
Net Difference
Est. Unassigned Fund Balance @
6/30/25 1,268,602 22.8%

OTHER FUNDS
Similar to General Fund and the Water and Wastewater Operations funds the FY 2024- 25 adopted budget for all Other Funds was prepared utilizing FY 2023-24 as a base and included escalators of 5% for salaries and benefits and 4% for services and maintenance expenses. However, some of the expenses are anticipated to exceed the original projections. Therefore, staff is recommending the adjustments in Table 18.

Agenda Item #15.3.

Table 18 - Summary of Other Funds Updates (Expenses)
Fund Description Amount
224 - Public Safety COPS NSIB Contract Increase 17,200
286 - Bocce Salaries & Benefits Increase 344
288 - Prop 56 (SRO) Grant Salaries & Benefits Increase 4,200 380 - Friends & Foundation Subscriptions (Brainfuse & Coursera) Increase 10,000
582 - City Garage Salaries & Benefits Decrease (20,861)

MISCELLANEOUS ITEMS
Cost Allocation Plan
The City contracted with MGT of America Consulting, LLC. to conduct a Cost Allocation Plan (CAP)for the City. The CAP aims to approximate the level of effort that certain functions support at the organizational level, treating each supporting function separately and determining specific allocation methods for each department/division function.

MGT has analyzed the city's financial data and provided recommendations on the overhead costs incurred by the general fund for the services provided to the Water and Wastewater Enterprise funds. The recommendations of the cost are being implemented in FY 2024-25 by truing up the expenses that were already budgeted in the Water and Wastewater Funds for the central service departments to the costs of service identified in the CAP. The net adjustments for FY 2024-25 are identified in Table 19.

In Fiscal Year 2025-26 and moving forward, the full cost of the central service departments will be charged to the General Fund, which will be reimbursed by the Water and Wastewater Enterprise Funds through a transfer to the General Fund as identified in the CAP.

Table 19 - FY 2024-25 CAP Net Adjustments
Fund Description Amount
101 - General Fund Transfer to Wastewater Operations -
Fund 571 97,875
561 - Water Operations Transfer to General Fund - Fund 101 220,868 The full Cost Allocation Plan is available on the City website here: Financial Reports | St Helena, CA (cityofsthelena.org)

FUTURE CONSIDERATIONS
Vehicle License Fee (VLF)
As noted in previous Long Range Financial Forecasts, a risk to every forecast is the ability for the State to take away funds. One of these revenues streams will affect the Agenda Item #15.3.

City starting in FY 2025-26. Since lowering the Vehicle License Fee (VLF) rate in the mid-1990s, the State has reimbursed counties and cities for their lost revenue. Before 2004, the State provided counties and cities state General Fund revenue to reimburse for these losses. Starting in 2004, the State paid for the lost VLF revenue by redirecting a portion of property taxes from schools to counties and cities, this was known as the VLF swap. While this is a complicated distribution, the crux of the VLF distribution is based on school district enrollment. Declining enrollment will soon convert the district to basic-aid which will impact the VLF distribution. The estimated impact to St. Helena will result in an estimated $1 million loss per year to the General Fund revenues beginning in FY 2025-26.

Pension Liability Update
Annually, the pension liabilities are updated, Table 20 provides the pension liability update based on the most recent CalPERS returns. Because of the unfavorable returns, funded pension liability decreased by 7.6% in FY 2023-24, further showing the volatility of the PERS unfunded liabilities.

Table 20 - Pension Liability Update
Fiscal
Year
Required
Payments
Discretionary
Payments
Unfunded
Valuation % Funded
2019-20 1,015,301 260,224 12,481,104 70.4%
2020-21 907,933 121,213 12,982,001 70.6%
2021-22 1,032,213 405,468 13,677,486 69.7%
2022-23 943,733 360,634 9,402,858 79.4%
2023-24 1,165,556 - 15,444,121 71.8%
ENVIRONMENTAL REVIEW: None.

GOAL:

Goal 1: Strengthen Financial Sustainability
Goal 4: Provide Effective Community Information & Opportunities for Engagement DOCUMENTS ATTACHMENTS:

Resolution 2024 - FY25 Mid Cycle Budget Adjustments
Exhibit A - Mid Cycle Budget Adjustments
Mid Cycle Budget Update Presentation 05.23.2024
Agenda Item #15.3.

CITY OF ST. HELENA
RESOLUTION NO. 2024-
RESOLUTION APPROVING FY 2024-25 MID-CYCLE BUDGET

ADJUSTMENTS TO THE GENERAL FUND, WATER FUND,

WASTEWATER FUND, PUBLIC SAFETY (COPS) FUND,
BOCCE FUND, PROP 56 GRANT FUND, FRIENDS &
FOUNDATION FUND, AND CITY GARAGE FUND.

A. On June 13, 2023, the City adopted a biennial budget for FY 2023-24 and FY 2024- 25; and
B. The FY 2024-25 budget as originally adopted estimated general fund revenues of $19.09 million and expenditures of $20.0 million, utilizing the FY 2023-24 budget as a base and adding an escalator of 5% to salary and benefits and 4% for services and maintenance expenses; and
C. It is necessary to adjust revenue and expense projections for the General Fund, Water Fund, Wastewater Fund, Public Safety (COPS) Fund, Bocce Fund, Prop 56 Grant Fund, Friends & Foundation Fund, and City Garage Fund based on factors realized after the adopting of the budget.

NOW, THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ST. HELENA AS FOLLOWS:

1. Adoption of this resolution is not subject to CEQA; and

2. Authorizes the budget adjustments identified in EXHIBIT A attached to this resolution.

Approved at a Regular Meeting of the St. Helena City Council on May 28, 2024 by the following vote:

Mayor Paul Dohring: _____
Vice Mayor Eric Hall: _____
Council Member Anna Chouteau: _____
Council Member Patrick Kenealy: _____
Council Member Billy Summers: _____
Agenda Item #15.3.

APPROVED: ATTEST:
______________________ ________________________
Paul Jamison Dohring, Mayor Cindy Tzafopoulos, City Clerk Agenda Item #15.3.

GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
101-30-40-00-00 Retail Sales Tax 3,942,120 3,583,406 (358,714) -9.1% 101-30-44-00-00 Measure D - Retail Sales Tax 2,352,182 2,110,178 (242,004) -10.3% 101-39-98-00-00 Operating Transfers In 6,066 226,934 220,868 3641.1% GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
101-40-00-21-45 Business Recovery 160,416 108,416 (52,000) -32.4% 101-40-00-21-52 Facility Rentals 250,640 239,060 (11,580) -4.6% 101-40-00-24-05 Contributions 213,465 238,465 25,000 11.7% 101-40-00-24-45 REMIF/Block Party Insurance 420,296 482,316 62,020 14.8% 101-40-45-25-05 Street Sweeper Debt Service 63,674 29,615 (34,059) -53.5% 101-40-45-25-15 Street Sweeper Interest 2,031 395 (1,636) -80.6% 101-40-00-29-99 Transfer to Other Funds 638,564 736,439 97,875 15.3% 101-41-00 Salary & Benefits 124,627 142,930 18,303 14.7% 101-41-00-21-45 Climate Action Initiatives 100,000 108,202 8,202 8.2% 101-42-00 Salary & Benefits 584,180 574,338 (9,842) -1.7% 101-42-00-21-45 Other Contract Services 166,400 236,400 70,000 42.1% 101-42-00-21-55 Training and Conference 24,960 36,960 12,000 48.1% 101-42-10 Salary & Benefits 292,669 303,802 11,133 3.8% 101-43-00 Salary & Benefits 482,550 500,295 17,745 3.7% 101-43-10 Salary & Benefits 114,984 78,839 (36,145) -31.4% 101-43-10-21-45 Labor Relations Contract Services 26,000 78,000 52,000 200.0% 101-45-00 Salary & Benefits 1,047,507 1,080,376 32,869 3.1% 101-45-00-21-42 Card Knox Payment Provider - 25,500 25,500 100.0% 101-45-00-21-45 Other Contract Services 50,000 150,000 100,000 200.0% 101-45-00-26-30 EV Bikes 6,248 16,248 10,000 160.1%
101-46-00 Salary & Benefits 812,502 803,722 (8,780) -1.1% 101-46-00-21-55 Training and Conference 4,160 7,000 2,840 68.3% 101-47-12-21-45 Other Contract Services 114,400 60,000 (54,400) -47.6% 101-47-28 Salary & Benefits 240,603 263,337 22,734 9.4% 101-47-28-22-13 Centralized Office Printer/Scanner 2,080 6,080 4,000 192.3% 101-47-28-26-40 Office Configuration Improvements - 100,000 100,000 100.0% 101-47-40 Salary & Benefits 421,711 647,572 225,861 53.6% 101-47-40-21-10 Communication Expenses 3,640 7,140 3,500 96.2% 101-47-40-21-45 Other Contract Services 114,400 122,400 8,000 7.0% 101-48-00 Salary & Benefits 2,292,689 2,630,069 337,380 14.7% 101-48-00-23-30 Maintenance Buildings & Grounds 17,680 26,180 8,500 48.1% 101-49-00 Salary & Benefits 4,104,625 4,299,151 194,526 4.7% 101-49-00-21-45 Other Contract Services 48,776 116,789 68,013 139.4% 101-50-00 Salary & Benefits 665,857 798,956 133,099 20.0% 101-50-00-21-10 Communications 2,910 3,884 974 33.5%
101-50-00-21-55 Training and Conference 6,240 14,740 8,500 136.2% 101-50-00-22-15 Special Department Supplies 4,316 9,275 4,959 114.9% 101-50-00-26-30 Capital Equipment 13,020 5,000 (8,020) -61.6% City Clerk
Administrative Services - Finance
Mid-Cycle Budget Update FY 2024-25
General Fund Operating Expenditures
Fund 101 - General Fund
Community Services - Library
Community Services - Parks & Recreation
Fire
Police
Public Works
Administration
City Manager
Administrative Services - Human Resources
Non-Department
General Fund Revenues
City Council
Community Development
EXHIBIT A Agenda Item #15.3.

GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
101-50-06 Salary & Benefits 144,207 114,224 (29,983) -20.8% 101-50-13 Salary & Benefits 118,412 101,461 (16,951) -14.3% 101-50-15 Salary & Benefits 192,560 218,396 25,836 13.4% 101-50-26 Salary & Benefits 23,687 23,877 190 0.8%
101-50-26-21-45 Other Contract Services 83,200 123,200 40,000 48.1% 101-50-27 Salary & Benefits 736,846 776,426 39,580 5.4% 101-50-27-21-45 Other Contract Services 104,000 129,000 25,000 24.0% 15,041,732 16,574,475 1,532,744 10.2%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
224-49-00-21-30 NSIB Contract Increase 89,336 106,536 17,200 19.3% 89,336 106,536 17,200 19.3%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
286-47-28 Salaries & Benefits 52,802 53,146 344 0.7%
52,802 53,146 344 0.7%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
277-49-00 Salaries & Benefits 193,085 197,285 4,200 2.2% 193,085 197,285 4,200 2.2%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
380-46-00-23-35 Subscriptions - Brainfuse and Coursera - 10,000 10,000 100.0% - 10,000 10,000 100.0%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
561-40-00-24-45 REMIF/Block Party Insurance 194,073 301,646 107,573 55.4% 561-40-00-29-99 Transfer to Other Funds - 220,868 220,868 100.0% 561-40-45-25-15 Debt Service 222,335 574,482 352,147 158.4% 561-41-00 Salary & Benefits 26,706 30,783 4,077 15.3%
561-42-00 Salary & Benefits 303,744 304,156 412 0.1%
561-42-10 Salary & Benefits 54,482 57,581 3,099 5.7%
Fund 286 - Bocce
Bocce Expenditures
Parks & Recreation
Fund 286 - Bocce
Fund 277 - Prop 56 Grant
Government Buildings
Storm Drains
Streets
City Council
City Manager
City Clerk
Fund 380 - Friends & Foundation
Fund 561 - Water Enterprise
Water Operations Expenditures
Non Department
Police
Fund 224 - Public Safety (COPS)
Fund 224 - Public Safety (COPS) Totals
Fund 380 - Friends & Foundation
Friends & Foundation Expenditures
Library
Prop 56 Grant Expenditures
Police
Fund 277 - Prop 56 Grant
Tree City
Parks
Fund 101 - General Fund Totals
Public Safety (COPS) Expenditures
Agenda Item #15.3.

GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
561-43-00 Salary & Benefits 368,133 388,260 20,127 5.5% 561-43-10 Salary & Benefits 35,379 24,258 (11,121) -31.4% 561-50-00 Salaries & Benefits 555,691 600,557 44,866 8.1% 561-50-00-21-50 Water Efficiency - Grey Water Systems 52,000 117,000 65,000 125.0% 561-50-00-21-55 Training and Conference 6,240 14,740 8,500 136.2% 561-50-31 Salaries & Benefits 445,657 478,815 33,159 7.4% 561-50-34 Salaries & Benefits 653,804 612,703 (41,101) -6.3% 561-50-34-21-25 Equipment Rental 62,400 20,800 (41,600) -66.7% 561-50-34-21-45 Other Contract Services 248,000 273,000 25,000 10.1% 561-50-34-22-35 Process Chemicals 93,600 115,720 22,120 23.6% 561-50-34-26-70 Capital Equipment 154,350 180,000 25,650 16.6% 3,476,594 4,315,369 838,775 24.1%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
571-39-98-00-00 Operating Transfers In - 97,875 97,875 100.0% 571-40-00-24-45 REMIF/Block Party Insurance 194,073 301,646 107,573 55.4% 571-41-00 Salary & Benefits 26,706 30,783 4,077 15.3%
571-42-00 Salary & Benefits 195,410 197,999 2,589 1.3%
571-42-10 Salary & Benefits 38,572 40,154 1,582 4.1%
571-43-00 Salary & Benefits 253,573 268,125 14,552 5.7% 571-43-10 Salary & Benefits 26,536 18,194 (8,342) -31.4% 571-50-00 Salary & Benefits 431,521 504,822 73,301 17.0% 571-50-00-21-55 Training and Conference 6,240 14,240 8,000 128.2% 571-50-20 Salary & Benefits 221,749 261,504 39,755 17.9% 571-50-20-21-25 Equipment Rental 41,600 66,738 25,138 60.4% 571-50-29 Salary & Benefits 628,330 593,339 (34,991) -5.6% 571-50-29-21-25 Equipment Rental 104,000 78,000 (26,000) -25.0% 571-50-29-21-45 Other Contract Services 175,000 571,840 396,840 226.8% 571-50-29-22-15 Special Department Supplies 18,720 23,120 4,400 23.5% 571-50-29-23-12 Maintenance Supplies 78,000 31,200 (46,800) -60.0% 571-50-29-23-15 Machinery & Equipment Maintenance 154,350 180,000 25,650 16.6% 2,594,381 3,181,704 587,323 22.6%
GL Account Description
FY 2024/25 Adopted
Budget
FY 2024/25 Adjusted
Budget
Variance % Change
582-50-37 Salaries & Benefits 162,286 141,425 (20,861) -12.9% Fund 582 - Garage: Internal Service Fund 162,286 141,425 (20,861) -12.9% Fund 571 - Wastewater Operations
Wastewater Treatment
City Clerk
Water Distribution
Fund 582 - Garage: Internal Service Fund
Garage Expenditures
Public Works
Administrative Services - Finance
Administrative Services - Human Resources
Wastewater Collections
Public Works
Administration
City Council
City Manager
Fund 571 - Wastewater Enterprise
Wastewater Operations Expenditures
Non Department
Fund 561 - Water Operations
Public Works
Administration
Water Treatment
Administrative Services - Finance
Administrative Services - Human Resources
Wastewater Operations Revenues
Agenda Item #15.3.

FISCAL YEAR
2024-2025

MID-CYCLE
BUDGET
UPDATE
BY:

ANIL COMELO, CITY MANAGER

APRIL MITTS, ASSISTANT CITY MANAGER

MANDY KELLOGG, ADMINISTRATIVE SERVICES DIRECTOR
MAY 28, 2024
Agenda Item #15.3.

AGENDA
 Expense vs. Revenue Overview
 Notable Cost Drivers
 City’s Vision and Mission
 Vehicle License Fee (VLF) Update
 Pension Liability Update
 Summary of Budget Updates
Agenda Item #15.3.

EXPENDITURES VS. REVENUES OVERVIEW
*Use of Reserves to Balance the Budget
**Excess Revenues over Expenditures will be utilized for Capital Improvement Adjusted Variance
FY 2024-25
Expenses
Adjusted
FY 2024-25
Revenues
Fund
General Fund* 18,708,046 21,534,763 (2,826,717)
Water Operations** 9,966,726 8,896,116 1,070,610
Wastewater Operations* 5,320,999 5,570,548 (249,549)
Agenda Item #15.3.

NOTABLE COST DRIVERS FROM FY24 TO FY25

1. Sales Tax Revenue Reduction – (9.5%) or ($600,718)

2. Healthcare – 18.4% or $375,922

3. Pension Costs – 14.6% or $280,487

4. Property & Liability Insurance – 23.3% or $204,857

5. Workers Comp – 19.4% or $86,286
Agenda Item #15.3.

STAFFING LEVELS CHANGES
Agenda Item #15.3.

DISTRIBUTION OF TAX DOLLARS
Property Tax Allocation
Sales Tax Allocation (1)
(1) Illustration is based on Bradley Burns 1% Local Sales and Use Tax, which excludes Add-ons.

State City County Agenda Item #15.3.

VISION STATEMENT
St. Helena strives to be a diverse,
inclusive, family-friendly, economically and
environmentally sustainable community
which prudently manages all of its
resources, continues to improve its
infrastructure, ensures its water security,
provides a full range of housing, business,
cultural and recreational opportunities
and cherishes its historic, small-town
character, beautiful natural environment
and high quality of life.

Agenda Item #15.3.

MISSION STATEMENT
The City of St. Helena is dedicated to serving its citizens by: • Promoting a culture of equity, diversity and inclusion • Supporting thriving families and ensuring the health and wellbeing of our youth • Ensuring our long-term economic sustainability and focusing on new and diverse sources of revenue • Preventing, preparing for, and mitigating fire and other local emergencies • Improving and maintaining City infrastructure • Updating our water management policies to ensure an adequate water supply • Responding innovatively to climate change challenges and adopting environmentally sustainable best practices Preserving our historic, small-town, rural character • Expanding recreational, active transportation and cultural opportunities • Facilitating innovative, well-designed housing for residents of all backgrounds, ages and income levels • Encouraging full civic participation and ongoing communication • Strengthening regional collaboration with other public entities and building partnerships with local service providers and stakeholders
Agenda Item #15.3.

VLF UPDATE
The Vehicle License Fee, or VLF, property tax swap resulted from California budget moves in 2004 that shuffled revenue streams to help solve state budget problems.

Declining enrollment in the school district will convert the district to basic-aid, impacting the VLF distribution.

Impact to St. Helena
• Estimated Loss could occur as early as FY26
• Approximate $1.0 million loss per year in General Fund Revenue • Result in Service Reductions from staff cuts
Agenda Item #15.3.

SUMMARY OF GENERAL FUND BUDGET UPDATES
Description Amount
Sales Tax Revenue Reduction (600,718)
Healthcare Expense Increase 266,048
Pension Expense Increase 242,940
Carnegie Improvements Expense Addition 100,000
Planning Software Upgrade Expense Addition 75,500
Workers Compensation Expense Increase 66,555
Property & Liability Insurance Expense Increase 62,020
Surplus Lands Act Process Expense Addition 50,000
Government Relations Expense Addition 40,000
Annexation Expense Addition 30,000
Tree Maintenance Contract Expense Increase 25,000
Agenda Item #15.3.

PENSION LIABILITY UPDATE
% Funded Unfunded
Valuation
Discretionary
Payments
Required
Payments Fiscal Year
2019-20 1,015,301 260,224 12,481,104 70.4%
2020-21 907,933 121,213 12,982,001 70.6%
2021-22 1,032,213 405,468 13,677,486 69.7%
2022-23 943,733 360,634 9,402,858 79.4%
2023-24 1,165,556 - 15,444,121 71.8%
Agenda Item #15.3.

GENERAL FUND EXPENDITURES VS. REVENUES
• Use of Reserves to Balance the Budget
Revised FY
2024-25
Adopted
FY 2024-25
Estimated
FY 2023-24
General Fund
Budget
Proposed 18,029,671 19,087,896 18,708,046
Revenues
Proposed 20,909,051 20,002,020 21,534,763
Expenses
Difference* (2,879,380) (914,124) (2,826,717)
Agenda Item #15.3.

FY 2024-25

GENERAL FUND

REVENUES
Total Adopted Revenues
$19,087,896
Total Revised Revenues
$18,708,046
6,750,727
36%
5,777,899
31%
4,021,071
21%
2,158,349
12%
FY 2024-25 REVENUE FORECAST
Property Tax Sales Tax TOT Other Revenue
Agenda Item #15.3.

GENERAL FUND EXPENSES BY OBJECT CODE
% of FY25
Budget FY 25 Revised % of FY25 Budget Category FY 25 Adopted Salary and Benefits 12,081,620 60.4% 13,039,175 60.6%
Services 4,590,036 22.9% 4,896,586 22.7%
Supplies 595,224 3.0% 604,183 2.8%
Maintenance 848,592 4.2% 857,092 4.0%
Taxes, Ins., & Contrib. 1,055,034 5.3% 1,142,054 5.3%
Capital 127,244 0.6% 229,224 1.1%
Transfers 638,564 3.2% 736,439 3.4%
Debt 65,705 0.3% 30,010 0.1%
TOTAL 20,002,020 21,534,763
Agenda Item #15.3.

GENERAL FUND EXPENSES BY DEPARTMENT
% of FY25
Budget FY 25 Revised % of FY25 Budget Department FY 25 Adopted Administration 1,137,700 5.7% 1,220,991 5.7%
Administrative Services 1,107,057 5.5% 1,140,657 5.3%
Attorney 515,840 2.6% 515,840 2.4%
Community Development 1,262,102 6.3% 1,430,471 6.6%
Community Services 2,194,834 11.0% 2,498,590 11.6%
Public Safety 6,986,303 34.9% 7,594,722 35.3%
Public Works 4,536,518 22.7% 4,759,701 22.1%
Non-Department* 1,760,682 8.8% 1,846,302 8.6%
Council 500,984 2.5% 527,489 2.4%
TOTAL 20,002,020 21,534,764
Agenda Item #15.3.

GENERAL FUND EXPENSES BY DEPARTMENT

1.22M
6%

1.14M
5%

0.52M
2%

1.43M
7%

2.50M
12%

7.59M
35%

4.76M
22%

1.85M
9%

0.53M
2%
Administration
Administrative Services
Attorney
Community Development
Community Services
Public Safety
Public Works
Non-Department
Council
Agenda Item #15.3.

GENERAL FUND REVENUES/EXPENSES
FY 19 Actual FY 20 Actual FY 21 Actual FY 22 Actual FY 23 Actual FY 24 Estimated FY 25 Adjusted
Revenues 16,032,990 14,270,828 16,579,357 20,561,585 18,765,800 18,029,671 18,708,046 Expenses 14,430,875 14,191,158 15,675,449 15,071,875 19,719,785 20,909,051 21,534,763 -

5.00 10.00

15.00 20.00

25.00 Millions Agenda Item #15.3.

FY 2024-25 GENERAL FUND ESTIMATED NET POSITION
Reserve
%
Description FY25 Fund Balance
Estimated Unassigned Fund Balance @ 6/30/24 9,532,933
Estimated Revenues @ 6/30/25 18,708,046
Estimated Expenses @ 6/30/25 (21,534,763)
Use of Fund Balance (2,826,717)
Estimated Unassigned Fund Balance @ 6/30/25 6,706,216 31% Agenda Item #15.3. Page 678 of 697 WATER

OPERATING
FUND
Agenda Item #15.3.

SUMMARY OF WATER BUDGET UPDATES
Description Amount
Debt Service Expense Increase 352,147
Transfer to General Fund per CAP 220,868
Grey Water Systems 65,000
Property & Liability Insurance Expense Increase 57,672
Capital Equipment 25,650
Process Chemicals 22,120
Pension Expense Increase 17,910
Healthcare Expense Increase 12,037
Workers Compensation Expense Increase 10,097
Agenda Item #15.3.

WATER OPERATING FUND EXPENSES BY OBJECT CODE
% of FY25
Budget FY 25 Revised % of FY25 Budget Category FY 25 Adopted Salary and Benefits 2,369,754 29.4% 2,423,271 27.2%
Services 1,798,935 22.3% 1,855,835 20.9%
Supplies 2,083,089 25.9% 2,105,209 23.7%
Maintenance 356,390 4.4% 356,390 4.0%
Taxes, Ins., & Contrib. 256,668 3.2% 364,241 4.1%
Capital 252,630 3.1% 278,280 3.1%
Transfers - 0.0% 220,868 2.5%
Debt 939,874 11.7% 1,292,021 14.5%
TOTAL 8,057,341 8,896,115
Agenda Item #15.3.

WATER OPERATING FUND EXPENSES BY DEPARTMENT
% of FY25
Budget FY 25 Revised % of FY25 Budget Department FY 25 Adopted Administration 367,868 4.6% 371,380 4.2%
Administrative Services 639,097 7.9% 648,103 7.3%
Attorney 165,880 2.1% 165,880 1.8%
Public Works 5,763,630 71.5% 5,905,223 66.4%
Non-Department* 1,094,159 13.6% 1,774,747 19.9%
Council 26,706 0.3% 30,783 0.4%
TOTAL 8,057,341 8,896,116
Agenda Item #15.3.

WATER OPERATING FUND EXPENSES BY DEPARTMENT

0.37M
4% 0.65M
7%

0.17M
2%

5.91M
67%

1.77M
20%

0.03M
0%
Administration
Administrative Services
Attorney
Public Works
Non-Department
Council
Agenda Item #15.3.

FY 2024-25 WATER OPERATIONS FUND ESTIMATED NET POSITION Net
Position Description FY25 Fund Balance
Estimated Unassigned Fund Balance @ 6/20/24 4,624,098
Estimated Revenues @ 6/30/25 9,966,726
Estimated Expenses @ 6/30/25 (8,896,116)
Use of Fund Balance - Transfer to Capital 1,070,610
Estimated Unassigned Fund Balance @ 6/30/25 4,624,098 52% Agenda Item #15.3. Page 684 of 697

WASTEWATER OPERATING FUND
Agenda Item #15.3.

SUMMARY OF WASTEWATER BUDGET UPDATES
Description Amount
Other Contract Services 396,840
Property & Liability Insurance Expense Increase 57,672
Healthcare Expense Increase 31,722
Pension Expense Increase 19,637
Workers Compensation Expense Increase 9,634
Agenda Item #15.3.

WASTEWATER FUND REVENUE UPDATE
Revised FY
2024-25
Adopted
FY 2024-25
Estimated
FY 2023-24
Wastewater
Fund Budget
Revenues 4,744,521 5,223,124 5,320,999
Agenda Item #15.3.

WASTEWATER OPERATING FUND EXPENSES BY OBJECT CODE
% of FY25
Budget FY 25 Revised % of FY25 Budget Category FY 25 Adopted Salary and Benefits 1,767,646 35.5% 1,859,868 33.4%
Services 1,321,078 26.5% 1,725,056 31.0%
Supplies 348,194 7.0% 352,594 6.3%
Maintenance 328,989 6.6% 307,839 5.5%
Taxes, Ins., & Contrib. 220,288 4.4% 327,861 5.9%
Capital 151,515 3.0% 151,515 2.7%
Transfers - 0.0% - 0.0%
Debt 845,815 17.0% 845,515 15.2%
TOTAL 4,983,225 5,570,248
Agenda Item #15.3.

WASTEWATER OPERATING FUND EXPENSES BY DEPARTMENT
% of FY25
Budget FY 25 Revised % of FY25 Budget Department FY 25 Adopted Administration 247,692 5.0% 251,863 4.5%
Administrative Services 494,731 9.9% 500,941 9.0%
Attorney 131,560 2.6% 131,560 2.3%
Public Works 3,072,189 61.7% 3,537,482 64.0%
Non-Department* 1,010,347 20.3% 1,117,920 20.1%
Council 26,706 0.5% 30,783 0.1%
TOTAL 4,983,225 5,570,548
Agenda Item #15.3.

FY 2024-25 WASTEWATER OPERATIONS FUND ESTIMATED NET

POSITION
Net
Position Description FY25 Fund Balance
Estimated Unassigned Fund Balance @ 6/20/24 1,518,151
Estimated Revenues @ 6/30/25 5,320,999
Estimated Expenses @ 6/30/25 (5,570,548)
Use of Fund Balance (249,549)
Estimated Unassigned Fund Balance @ 6/30/25 $1,268,602 23% Agenda Item #15.3. Page 690 of 697 SALARY COMPARISON TO MARKET – AT MEDIAN
GROUP 2023 2024
Police (POA) -19.00% -5.90%
Miscellaneous (SHEA)* -11.40% -5.20%
Fire (SHPFA) -15.70% -10.70%
Executive -14.80% -7.30%
Mid-Management -9.80% -1.20%
*Difficult to hire classes are at 75th percentile.

Agenda Item #15.3.

SALARY COMPARISON TO MARKET – AT 75TH PERCENTILE
GROUP 2023 2024
Police (POA) -29.10% -14.70%
Miscellaneous (SHEA)* -19.40% -13.10%
Fire (SHPFA) -20.60% -16.70%
Executive -19.90% -12.30%
Mid-Management -17.40% -7.30%
*Difficult to hire classes are at 75th percentile.

Agenda Item #15.3.

IF WE HAD THE MONEY…
Additional revenue and staffing would enable the following:
 Roads & sidewalks would be in better shape
 Public spaces including parks would be better maintained  Staff can be more responsive and handle requests faster  Better enforcement of traffic laws
 Reduced reliance on consultants to replace regular employees  Water & Wastewater infrastructure projects delivered on time Agenda Item #15.3.

NEW REVENUE
• Incentives to increase number of hotel rooms
• State and Federal Grants
• Sale of City properties
• Potential increase in Short Term Rentals
• Hotel development
• Tax increase (Real Estate Transfer tax, Gross Receipts tax, etc.) Agenda Item #15.3.

SUMMARY
 Strong reserves and stable revenues
 Significant investment in road pavement
 Important choices need to be made as a community
Agenda Item #15.3.

COUNCIL DIRECTION TO STAFF

1. Does the Council Approve the use of reserves as recommended for FY 2024/25?
Agenda Item #15.3.

QUESTIONS?
Agenda Item #15.3.