Yucaipa City Council
February 24, 2025

Item No. 11

AGENDA REPORT
DATE: February 24, 2025
TO: Honorable Mayor and City Council
FROM: Phillip White, Director of Finance
SUBJECT: FY25 Mid -Year Budget Status and Adjustments
RECOMMENDATION:

That the City Council:

1. Approve the following revenue budget adjustments:
a. Additional solid waste Franchise Fee revenue to be collected in FY25 of $2,100,000; and
b. Additional Sales & Use Tax revenue to be collected in FY25 of $500,000; and

2. Receive and file the staff -level approved budget adjustment log; and

3. Approve the expenditure budget adjustments totaling $696,500 in the General Fund, $25,000 in the IT Internal Service Fund, $50,000 in the Public Safety Fund, and $50,000 in the PEG Fund; and

4. Approve the following staffing adjustments:
a. Funding the position of Director of Community Development, Salary Range 57 ($167,773-$209,526); and
b. Reallocating the position of Housing & Economic Development Analyst, Salary Range 28 ($81,984-$102,387) to Economic Development Manager, Salary Range 43 ($118,738-$148,287); and
c. Reclassifying and funding the position of Systems Analyst, Salary Range 28 ($81,984-$102,387) to Procurement and Contracts Analyst, Salary Range 28 ($81,984-$102,387); and

d. Reallocating the position of Senior Administrative Assistant (Public Works), Salary Range 23 ($70,055-$87,489), to Senior Administrative Assistant (Public Works), Salary Range 25 ($73,602-$91,918); and
e. Eliminating the Senior Development Services Technician position, Salary Range 25 ($73,602-$91,918); and
f. Creating one Public Works / Engineering Specialist position, Salary Range 14 ($56,095-$70,055); and
g. Reallocating the position of Administrative Technician, Salary Range 26 ($75,442-$94,216), to Administrative Technician, Salary Range 22 ($68,347- $85,356); and
h. Reallocating and funding the position of Network Support Specialist, Salary Range 21, ($66,679483,273) to Network Support Specialist, Salary Range 24 ($71,807489,677); and
i. Reclassifying one Accounting Assistant position, Salary Range 17 ($60,408- $75,442) to Assistant to the Fire Chief, Salary Range 17 ($60,408-$75,442); and j . Creating one Emergency Management Assistant position, Salary Range 8 ($48,371-$60,409); and
k. Adopt Resolution No. 2025-05, adopting the General Unit Salary, Benefit and Classification Plan; and
Adopt Resolution No. 2025-06, adopting the Management, Supervisory and Confidential Employee Benefit and Classification Plan; and

5. Approve the following regarding the Cost Allocation Plan:
a. Approve the update to the City's existing Cost Allocation Plan, effective for Fiscal Year 2024-25 and subsequent fiscal years; and
b. Approve the delegation of authority to the Director of Finance to process any related budget adjustments in Fiscal Year 2024-25.

BACKGROUND/DISCUSSION:

Revenue Adjustments
Subsequent to the City Council's adoption of the FY25 Budget, an increase to the solid waste franchise fee was approved. The increase will result in an additional $2.1 million in unrestricted revenue to the City in FY25.

In November 2024, Yucaipa voters approved Measure S to "prevent reducing police officers/firefighters/paramedics/fire stations, and to maintain other essential services, including 911 response, property crime/gang prevention, senior/youth/afterschool programs, homelessness prevention, street/pothole repair, and for general government use, shall a measure establishing a 1 ¢ transactions and use (sales) tax essential services, including 911 response, property crime/gang prevention, senior/youth/afterschool programs, homelessness prevention, street/pothole repair, and for general government use, shall a measure establishing a 10 transactions and use (sales) tax providing approximately $6,000,000 annually until ended by voters, requiring oversight, independent audits, spending disclosure, local control of all funds."
Measure S is on track to be implemented by the end of the fiscal year. It is estimated that Measure S revenue will total approximately $500,000 in FY25. Measure S revenue is unrestricted.

Sta -Level Approved Bud get Ad Loy
Staff may, on a quarterly and as -needed basis, present a variety of budget adjustments requiring notification to the City Council. When presented, these changes include an explanation and justification for each transaction. This report includes adjustments that have been identified by monitoring department budgets, as an attachment to the report. Adjustments are segregated by accounting fund and department as appropriate. This report contains no budget adjustments that require the approval of the City Council.

In addition, the report will include, as an attachment (Attachment 1), a summary of any budget adjustments approved by staff, consistent with the authority levels that were approved and delegated by Council in the City's Budget Policy (Resolution 2024-25).

Mid- Year Budget Status and Expenditure Budget Adjustment Requests The purpose of the FY25 Budget Update is to provide a financial status update to the adopted budget and provide a basis to revise budget figures. This review is also performed to ensure that actual expenditures do not exceed legal appropriations, as approved by the City Council. Legal appropriations reflect the resources that Council has authorized in the budget for allocation.

The Adopted Budget is a dynamic document reflecting the spending plan for the City. In June 2024, the City Council adopted the FY25 Budget for all accounting funds of the City.

GENERAL FUND BUDGET UPDATE
The FY25 actuals are provided to provide additional analysis. The budget -to -actual comparison is updated throughout the year. As of December 31, 2024, budgeted General Fund inflows compared to actual inflows are as follows:

Thru December
31 Estimated Thru December
Annual Budget Budget 31 Actuals Difference
Revenues
Notes
Property Taxes
S 9.646,000
S

4.823.000
S
5,111,939
S
288,939
Sales and Use Tax
S 5.605,327
S
2,802,664
S
1,207,461
S
(1,595.203) Monthlypayments received2-3 months in arrears Franchise Fees
S 1,738,000
S
869,000
S
578,029
S
(290,971)
Other Revenues
�$ 18,326,277
$
9,163,138
�S
3,770,349
S
(5,392,789) $3.714in Motor Vehicle to -Lieu Received in January Transfers -In
S 456,941
S
228,471
S
$
- Transfers to be posted in Q4
Total Revenues and Transfers -in
S 35,772,545
S
17,886.272
S
10,667,778
S
(6,990,024)
Property taxes, sales and use tax, and franchise fee revenue are tracking budget as receipts in the 4th quarter are proportionally greater than earlier in the year. Other revenues benefited significantly from a large receipt of Motor Vehicle In -Lieu received in January. Transfers will be posted during the 4th quarter and are anticipated to track budgeted amounts. Overall, actual revenues are anticipated to exceed originally budgeted estimates for the 2nd half of the year when Measure S comes online and franchise fees are received.

Expenditure comparisons by department for the General Fund are provided through December 2024 below:

Thru December
31 Estimated Thru December
Annual Budget Budget 31 Actuals Difference
Expenditures
City Manager
$
1,413,477
$
706,738
S
528.850
$
177.889
City Council
$
195,484
$
97,742
$
88,604
$
9,138
Engineering
$
1,514,946
$
757,473
$
685,178
$
72,295
General Services
S
1,422,893
S
711,446
$
457,986
$
253,460
Governmental Affairs
S
1,046,039
S
523,019
$
500,227
$
22,793
Finance
S
2,193,889
S
1,096,944
S
949,588
S
147,356
Community Services
$
7,876,319
S
3,938,160
$
3,600,544
S
337,616
Community Development
S
3,653,423
$
1,826,712
�S
1,544,1497
S
282,563
Public Works
$
3,739,18e
S
1,869,593
S
1,579,036
$
290,557
Non -Department and
I
Transfers -Out
S
18,718,676
$
9,359,338
S
163,874
S
9,195,464 Transfers to be posted in Q4
Total Expenditures and
Transfers -Out
S 41,774,331
S
20,887,166
S

10.098,035
S
10,789,131
For all General Fund departments, actual costs are closely tracking the spending plan.

PUBLIC SAFETY FUND BUDGET UPDATE
As of December 31, 2024, budgeted Public Safety Fund inflows compared to actual inflows are as follows:

Thru
December 31_ Thru
Annual Estimated December 31
Budget Bud&et Actuals
Revenues
Difference
Notes
Property Taxes
S 6.070,000
S 3.01S.000
S 3,384,991
S 349.991
Sales and Use Tax
S -
S -
S -
S -
Franchise Fees
S -
S -
$ -
S -
Other Revenues
�S 50,000
S 25,000
�S 217,532
S 192,532
Transfers -In
S 17,462,830
S 8,731,415
$ -
S - Transfers to be posted in Q4
Total Revenues and Transfers -In
$23,582,830
S 11,791,415�
S 3,602.523
S 542.523
Revenues are tracking slightly greater than estimates. The expenditure comparison follows:

Thru
December 31 Thru
Annual Estimated December 31
Budget Budget Actuals Difference
Expenditures
City Manager
S 323,306
S
161,653
$
150,496
$
11,157
Public Works
$ 282,860
S
141,430
$

48.853
$
92,577
Paramedic Services
$ 2,244,188
S
1,122,094
$
43,889
$
1,078,204 quarterly invoices have not been received
Police Services
S14,148,054
$
7,074,027
$
6,870,822
$
203,205
Fire Protection Services
$ 6,527,805
$
3,263,903
$
293,660
S

2.970,243 quarterly invoices have not been received
Non -Department
S 149,110
S
74,555
$
-
S
74,555
Total Expenditures and
Transfers -Out S 23,675,323 S 11.837,661 S 7.407,720 S 4.429,941 Fire Prevention and Paramedic services are invoiced quarterly and while a delay in receiving invoices throws the analysis off, it is anticipated that annual costs will closely track the spending plan.

Based on this comparison and the detail used to compile it, budget adjustments have been determined to be needed. The following budget adjustments are being requested:

Description
Division
ape
Adjustment Impacted Funds
Strategic Plan consultant
Non -Department
Expense
$ 100,000 General Fund
Mobile Generator
Public Works
Expense
$ 300,000 General Fund
Cityv.,ide utilities - water . electric, gas
Public Works
Expense
$ 350.000 General Fund
Amend PEG Fund Budget for eligible costs -
remove $33k in costs from GF ,,.,ith
anticipated $15k in additional charges
Additional internet and phone charges
related to Fire and Police buildings
Match vendor billing to fiscal year
Metered printingtransfer between
departments
Additional fuel costs
Equipment repair and replacement
Genet atFundActual
Reduction PEG Fund
City Manager- Expense $ 50.000 Budget Increase
IT Expense $
IT Expense $
IT Transfer $
Fire/Public Works Expense $
Fire Expense $
14,000
IT Internal Service Fund

7.500
IT Internal Service Fund
IT ISF increase/GF

3.500
decrease
20,000
Public Safety Fund

30.000
Public Safety Fund
$ 696,500 General Fund
$ 25,000 IT ISF
$� 50,000 Public Safety Fund
$50.000 PEG Fund
StaffiL7gdjustments
Since the time of the FY25 Budget adoption, citywide funding sources have been clarified and goals and objectives for the 2025 calendar year have been established. Accordingly, staff is requesting various staffing adjustments to the organization to deliver City Council directives. In the General Fund, each of the impacted positions represent a currently authorized position. Staff is requesting a title change, a range change, funding for a vacant position, or a combination of the three. The request in the Public Safety Fund is to create a new position. The proposed updates are reflected in Resolutions 25-05 and 25-06 (Attachments 2 & 3).

GENERAL FUND STAFFING UPDATE
• Community Development
This Director of Community Development position is authorized but not funded in the FY25 Budget. The position has been vacant for more than 5 years requiring the Director of Development Services to absorb the duties and responsibilities. The position oversees building and safety, planning and economic development. Additionally, reallocating the Housing and Economic Development Analyst to a Manager is being requested within the Community Development department.
o Funding the position of Director of Community Development, Salary Range 57 ($167,773-$209,526); and

o Reclassifying the position of Housing & Economic Development Analyst, Salary Range 28 ($81,984-$102,387) to Economic Development Manager, Salary Range 43 ($118,7384148,287).

CURRENT
Position Salaries Benefits Grand. Prorated
Director of Community Development (MSC 57) S - 'S - $ - $ Housing& Economic Development Aria lyst(MSC 28H; $ 97.454 $35,353 S 132,807 $ 40.864 $ 132,807 S 40,864
PROPOSED (effective pay period 5epinning 03/08/20251
Position Benefits Grand. Prorated
Director of Community Development (MSC 57F) $ 189.821 $77,093 $ 266.914 $ 82.127 Economic Development Manager ( MSC 43A) S 118,738 S 35.991 A 154,729 $ 47,609 $ 421,644 $ 129,737
• Engineering/Public Works
The City's long-time Senior Development Services Technician retired in December. Based on the Tyler software implementation, staff is requesting a retooled specialist position instead of utilizing the higher graded tech position. As the duties are absorbed, the Senior Administrative Assistant (currently filled) will take on additional responsibilities. o Eliminating the Senior Development Services Technician position, Salary Range 25 ($73,602-$91,918) (vacant); and
o Creating one Public Works / Engineering Specialist position, Salary Range 14 ($56,095-$70,055); and
o Reallocating the position of Senior Administrative Assistant (Public Works), Salary Range 23 ($70,055-$87,489), to Senior Administrative Assistant (Public Works), Salary Range 25 ($73,602-$91,918).

CURRENT
Position - r --
Senior Administrative Assistant - Public Vdorks(YCEA231) S 87.491 S 33.965 S 121.456 S 37.371 Senior Development Services Technician (YCEA 211YIS 91.920 S 137,062 S 42,173 258.517
PROPOSED (effective pay period beginning 03/08/2025)
Position L
_,jrand. P.

Senior Administrative Assistant - Public V.1orks (YCEA251) 91.920 S 39.837 S 131.757 S 40,541 Public Vic rks / EncineeringSpecialist (YCEA I4F) S 63.467 S 42.839 S 106.306 z 32.709 S 238.063 c 73.250
• Finance
The City does not currently fund a position dedicated to purchasing. The Director of Finance acts as the City's Purchasing Officer however the process is decentralized and under

supported. Staff is requesting a title change to an approved vacant position which will primarily assist other departments in their procurement needs. Additionally, after 20 years at the City the Administrative Technician retired in October. Staff is revisiting the duties for this vacant position and is requesting it to be re -ranged commensurate with the new role. o Reclassifying and funding the position of Systems Analyst (vacant), Salary Range 28 ($81,984-$102,387) to Procurement and Contracts Analyst, Salary Range 28 ($81,984- $102,387); and
o Reallocating the position of Administrative Technician (vacant), Salary Range 26 ($75,442-$94,216), to Administrative Technician, Salary Range 22 ($68,347-$85,356).

CURRENT
Position MIIIW�Ies Benefits Total ProrateO
Administrative Technician; YCEA261) S 94.217 S39.605 S 133.822 S41.176 Systems Analyst (MSC 28) S rS - S - S
133,822 S 41.176
PROPOSED (effective pay period beginning 03/08/20251
Position MeTrm-Urand Total Prorated
Procurement and Contracts Analyst (MSC 28F) S 92.758 S 50.845 S 143.603 S 44.185 Administrative Technician (YCEA 22F) S 77.328 S 46.535 S 123.863 S 38.112 267.466
Total Budget Impact: $ 41.121
• General Services
The City's IT department has been operating without a Network Support Specialist for over a year resulting in a backlog of support projects. As this is currently a vacant position, staff is requesting taking the opportunity to reset the position to market rate prior to filling it. o Reallocating and funding the position of Network Support Specialist, Salary Range 21, ($66,679-$83,273) to Network Support Specialist, Salary Range 24 ($71,807-$89,677).

L=
Position Salaries Benefits Grand Total Prorated
SupportNetvdork
PROPOSED [effective pay period begillnittg 03/08/20251
Position n. Total Prorated
Network Support Specialist (YCEA 24F;! S 81.243 $47.658 S 128.901 S 39.662 12G ap1

PUBLIC SAFETY FUND STAFFING UPDATE
The City has identified the need to create a position dedicated to the coordination of emergency management. This position is responsible for emergency response and preparedness under the supervision of the Public Safety Manager. A reclassification is being requested from an Accounting Assistant to an Assistant to the Fire Chief at the same pay range to align the job title with responsibilities. o Reclassifying one Accounting Assistant position, Salary Range 17 ($60,408-$75,442) to Assistant to the Fire Chief, Salary Range 17 ($60,408-$75,442); and o Creating one Emergency Management Assistant position, Salary Range 8 ($79,261- $98,987).

CURRENT
•. ... -.

Accounting Assistant (YCEA 17C) $ 60,409 $30,159 $ 90,568 S 27.867 Emergency Management Assistant (YCEA 8) $ - �$ J $ - S - $ 90,568 $ 27,867
PROPOSED [effective Pay period MeshmM 03108/202M
Position Salaries Benefits GrandTotal Prorated
Assistant to the Fire Chief (YCEA 17C) $ 60.409 '$30,159 $ 90,568 $ 27.867 Emergency Management Assistant (YCEA BF) S 54.727 $40,470 S 95,197 S 29.291 S 185,765 S 57,158
Total Budget
Cost Allocation Plan Update
In conjunction with prior User Fee Studies the City has also historically procured a Cost Allocation Plan (CAP) to be completed. Periodic CAP updates are recommended to capture increased costs due to inflation, wage increases, etc., as well as to reflect significant changes in organizational structure.

The purpose of a typical CAP is the identification of costs related to providing internal central support services, typically incurred in the General Fund, and the subsequent allocation of those costs to operating departments or funds that utilize and benefit from them in a fair and equitable manner. The methodologies and calculations developed in a CAP can then be used to form the basis of a User Fee Study and Update.

This allocation reimburses the General Fund for its costs to support activities in other funds like the Landscape and Lighting Maintenance Districts Fund; Street Maintenance Fund; Public Safety Fund; Low Water Crossings Fund; and Developer Impact Fee Funds for Drainage, Traffic, Public, Fire and Park Facilities. Each of these funds relies on staff and functions for which costs are typically incurred in the General Fund.

During Fiscal Year 1992-93, the City entered into a Professional Services Agreement with Ernst & Young to perform a User Fee Study and Overhead Cost Allocation Plan (the E & Y Study). Annual updates were made after the original E & Y Study when appropriate; however, due to substantial changes to the City's organization, physical layout, and fee structures, a new Cost Allocation Plan was deemed necessary.

On April 14, 2008, the City entered into an agreement with Maximus Financial Services to perform a Development -Related User Fee Study (the Maximus Study). However, primarily due to personnel turnover with both the consultant and City staff, a revised Cost Allocation Plan was not implemented.

On July 13, 2015, the City Council approved a Professional Services Agreement with Willdan Financial Services to conduct a comprehensive User Fee Study and Cost Allocation Plan (the Willdan Study). On April 25, 2016, the draft CAP was presented to the City Council which directed staff to incorporate the methodologies developed in the draft Cost Allocation Plan into the User Fee Update.

On May 24, 2021, the City Council approved an update to the CAP under a Professional Services agreement, again with Willdan Financial Services (the 2nd Willdan Study). A copy of this 2021 CAP is included as Attachment 3.

As the first step in efforts to increase revenue through updated User Fees, staff have contracted with Willdan Financial Services for another update of the CAP. It is prudent to now adopt another CAP given the amount of time since the last CAP update and the impact of significant organizational and budgetary changes (such as the addition of the Public Safety Fund). Staff recommend approval of the attached CAP (Attachment 1), and delegation of authority to make any related budget adjustments to the Director of Finance.

In the Yucaipa CAP Report (Attachment 1), you will discover that two separate allocation plans are included in the study: the Full CAP and the OMB Compliant CAP. This format is consistent with prior studies. The Full CAP allocates all appropriate costs from general fund central service functions to other funds, while the OMB Compliant CAP only allocates costs compliant with the Office of Management and Budget's Super Circular (and CFR Part 200). The OMB compliant plan is particularly useful when allocating costs that may be reimbursed by a grant funding source.

A few significant elements differentiate this current CAP update from the previous. In the current study, two new organizational groups were added to central services, therefore increasing the total costs to be allocated significantly: the Governmental Affairs Department and the Parks & Facilities Maintenance Division. Governmental Affairs was a new department added to the City since 2021, and though Parks & Facilities Maintenance has been a long -existing division in the City, it was determined during this study that it is appropriate to include this division as a central service due to its nature of primarily supporting internal city functions. Also, the addition of the Public Safety Fund and related changes in organizational and accounting structure significantly changed the model in the new update.

As can be seen in Attachment 2, the central services costs being charged to funds other than the General Fund in the budget will increase from approximately $1.6 million under the previous CAP to approximately $3.6 million under the updated CAP, an increase of over $2 million. However, it is

important to note that under the updated CAP, $2.6 million of this amount is charged to the Public Safety Fund, $1.9 million of which is an increase in this update. The General Fund currently subsidizes the annual operating deficit of the Public Safety Fund, which will increase due to this change.

FISCAL IMPACT:

Recommendation 1 results in a fiscal impact of an increase in budgeted revenue in the General Fund of $2.6 million. Recommendation 2 does not result in a fiscal impact. Recommendation 3 results in a fiscal impact of increased budgeted expenditures $696,500 in the General Fund, $25,000 in the IT internal service fund, $50,000 in the Public Safety Fund and $50,000 in the PEG Fund.

Recommendation 4 results in a fiscal impact in the General Fund in FY25 of approximately $163,000 increased expenditures and the annualized impact is approximately $531,000. In the Public Safety Fund, the budgetary impact in FY25 is approximately $29,000 and the annualized impact is approximately $95,000. The fiscal impact to Recommendation 5 is included in Attachment 5.

Attachments:
l . Staff Approved Budget Adjustments — FY25

2. Resolution No. 2025-05 - General Unit Employee Salary, Benefit, And Classification Plan

3. Resolution No. 2025-06 - Management, Supervisory, And Confidential Employee Salary, Benefit, And Classification Plan

4. Updated Cost Allocation Plan

5. Projected Budgetary Impact of Cost Allocation Plan Update

6. 2021 Cost Allocation Plan (the 2nd Willdan Study)
Approved by:

ATTACHMENT

Staff Approved Budget Adjustments Fiscal Year 2024-25 Budget Adjustment Report - February 2025 FY25 Attachment 1
Authority of
Increase /
Department OR
CM, DoF, or
From Prior
(Decrease)
BA #
Fund
CIP Name
Account Description
Rev/Exp
Technical?
Emergency?
DD
FY Budget?
Amount
Description
5-15
Air Quality Improvement
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (760.00)
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-IS
Air Quality Improvement
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 17,617.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Air Quality Improvement
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (7,363.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
5-16
Air Quality Improvement
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (1.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ 9,493.00
5-15
Air Quality Improvement
Engineering
Transfer In from Traffic
Rev
Yes
No
DoF
Yes
$ 17,070.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
Rev Total
$ 17,070.00
5-15
Air •
CalTrans
Engineering
Transfer Out to Low
Exp
Yes
No
DoF
Yes
rr
$ 502,504.00
GL Carryforward of 6/30/24 Available CIP
Water Crossings
Budget and Related Transfers
5-15
CalTrans
Public Works
Transfer Out to Street
Exp
Yes
No
DoF
Yes
$ (16,735.00)
GL Carryforward of 6/30/24 Available CIP
Maint.

Budget and Related Transfers
5-16
CalTrans
Engineering
Transfer Out to Low
Exp
Yes
No
DoF
Yes
$ (1,735.37)
GL Carryforward CleanUp of 6/30/24 Available
Water Crossings
CIP Budget and Related Transfers
Exp Total
$ 484,033.63
5-15
CalTrans Total Net Expense (Revenue)
Capital Projects Fund
Engineering
Transfer Out to General
Exp
Yes
No
DoF
Yes
$ 484,033.63
$ (33,901.00)
GL Carryforward of 6/30/24 Available CIP
Capital Projects
Budget and Related Transfers
5-15
Capital Projects Fund
Community
Professional Services
Exp
Yes
No
DoF
Yes
$ 1,391,804.00
I
GL Carryforward of 6/30/24 Available CIP
Development
Budget and Related Transfers
5-15
Capital Projects Fund
Community
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (1,070,676.00)
GL Carryforward of 6/30/24 Available CIP
Development
Only)
Budget and Related Transfers
5-15
Capital Projects Fund
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (9,098.OD)
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-15
Capital Projects Fund
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 1.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Capital Projects Fund
Community
Professional Services
Exp
Yes
No
DoF
Yes
$ (28,250.00)
GL Carryforward CleanUp of 6/30/24 Available
Development
CIP Budget and Related Transfers
5-16
Capital Projects Fund
Community
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (450.00 )
GL Carryforward CleanUp of 6/30/24 Available
Development
Only)
CIP Budget and Related Transfers
5-16
Capital Projects Fund
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (5,522.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
5-16
Capital Projects Fund
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (1.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ 243,907.00
5-15
Capital Projects Fund Total Net Expense
CDBG - Capital
/ (Revenue)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 243,907.00
$ (123,951.00)
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-15
CDBG- Capital
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 36,395.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers

Staff Approved Budget Adjustments Fiscal Year 2024-25 Budget Adjustment Report - February 2025 FY25 Attachment 1
5-16
CDBG -Capital
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (1.D0)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ (87,557.00)
5-15
CDBG -Capital
Engineering
Transfer In from CDBG
Rev
Yes
No
DoF
Yes
$ (87,557.00)
GL Carryforward of 6/30/24 Available CIP
Special Revenue
Budget and Related Transfers
Rev Total
$ (87,557.00)
5-15
CDBG - Capital Total Net Expense
CDBG Special Revenue
(Revenue)
Engineering
Transfer Out to CDBG -
I Exp
Yes
No
DoF
Yes
$
$ (87,557.00)
GL Carryforward of 6/30/24 Available CIP
Capital
Budget and Related Transfers
D'
Exp Total
$ (87,557.00)
5-15
Drainage Facilities (DIF)
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
rr
$ 1,843,276.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Drainage Facilities (DIF)
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 13,760.00
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ 1,857,036.00
5-15
Drainage Facilities (DIF)
Engineering
Transfer In from Misc.

Rev
Yes
No
DoF
Yes
$ 61,075.00
GL Carryforward of 6/30/24 Available CIP
Special Revenue
Budget and Related Transfers
Drainage Facilities Total Net Expense
Rev Total
$ 61,075.00
5-15
(DIF)
General Capital Projects
/ (Revenue)
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ rr
$ (13,901.00)
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
General Capital Projects
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 1.00
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ (13,900.00)
5-15
General Capital Projects
Engineering
Transfer In from Capital
Rev
Yes
No
DoF
Yes
$ (33,901.00)
GL Carryforward of 6/30/24 Available CIP
Projects Fund
Budget and Related Transfers
General Capital
Rev Total
$ (33,901.00)
5-10
Projects Total Net
General Fund
Expense/ (Revenue)
Non- Departmental
Contingency
Exp
No
No
CM
No
$ 20,001.00
$ (25,000.00)
City Manager request for Five Winds Country
Music Festival
5-10
General Fund
Community
Special Events Expense
Exp
No
No
CM
No
$ 25,000.00
City Manager requestfor Five Winds Country
Services
Music Festival
5-11
General Fund
Governmental
Professional Services
Exp
No
No
DID
No
$ (7,000.00)
Department request for Video Equipment
Affairs
expense
5-11
General Fund
Governmental
Video Equipment
Exp
No
No
DID
No
$ 7,000.00
Department request for Video Equipment
Affairs
expense
5-12
General Fund
Community
Temporary
Exp
No
No
DoF
No
$ (200,O00.00)
Department request for professional services
Services
5-12
General fund
Community
Professional Svcs
Exp
No
No
DoF
No
$ 200,000.00
Department request for professional services
Services
5-13
General Fund
Finance- HR
Travel &Meetings
Exp
No
No
DID
No
$ (1,400.00)
Department request for professional services
Division
5-13
General Fund
Finance- HR
professional Services
Exp
No
No
DID
No
$ 1,400.00
Department request for professional services
Division
General Fund Total Net Expense
Exp Total
$ -
5-15
(Revenue)
Low Water Crossings
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ -
$ 134,687.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers

Staff Approved Budget Adjustments Fiscal Year 2024-25 Budget Adjustment Report - February 2025 FY25 Attachment 1
5-16
Low Water Crossings
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 121,189.00
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ 255,876.00
5-15
Low Water Crossings
g
Engineering
g g
Transfer In from CalTrans
Rev
Yes
No
DoF
Yes
$ 502,504.00
GL Carryforward of 6/30/24 Available CIP
Budget and Related Transfers
5-16
Low Water Crossings
Engineering
Transfer In from CalTrans
Rev
Yes
No
DoF
Yes
$ (1,735.37)
GL Carryforward CleanUp of 6/30/24 Available
CIP Budget and Related Transfers
Rev Total
$ 500,768.63
5-15
Low Water Crossings Total Net Expense
Measure I
/ (Revenue)
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ (244,892.63)
$ 745,025.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ 175,001.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ (2,380.00)
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ (1,339.00 )
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ (425,532.00)
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Measure I
Public Works
Transfer Out to Traffic
Ex P
Yes
No
DoF
Yes
$ (22,784.00)
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ 10,131.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-16
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ 112,849.71
GL Carryforward CleanUp of 6/30/24 Available
Facilities
CIP Budget and Related Transfers
5-16
Measure I
Public Works
Transfer Out to Traffic
Exp
Yes
No
DoF
Yes
$ (12,483.24)
GL Carryforward CleanUp of 6/30/24 Available
Facilities
CIP Budget and Related Transfers
Measure Total
Exp To
$ 578,488.47
5-15
I Net Expense (Revenue)
Misc. Special Revenue
Engineering
Transfer Out to Drainage
Exp
Yes
No
DoF
Yes
$ S78,488.47
$ 61,075.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Misc Special Revenue
Engineering
Transfer Out to Public
Exp
Yes
No
DoF
Yes
$ 50,001.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-16
Misc. Special Revenue
Engineering
Transfer Out to Public
Exp
Yes
No
DoF
Yes
$ 1,637.93
GL Carryforward CleanUp of 6/30/24 Available
Facilities
CIP Budget and Related Transfers
Misc. Special Revenue Total Net
Exp Total
$ 112,713.93
5-15
Expense
Park Capital Replacement Fund
/ (Revenue)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
112,713.93
$ 124,651.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Park Capital Replacement Fund
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (58,793.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Park Capital Replacement Fund Total
Net
Exp Total
$ 65,858.00
5-15
Park Facilities (DIF)
Expense (Revenue)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ rr
$ 275,095.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Park Facilities (DIF)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (2,793.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Park Facilities (DIF) Total Net Expense
/ (Revenue)
Exp Total
$ 272,302.00
5 272,302.00

Staff Approved Budget Adjustments Fiscal Year 2024-25 Budget Adjustment Report - February 2025 FY25 Attachment 1
S-IS
Public Facilities (DIF)
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 172,162.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Public Facilities (DIF)
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (13,728.00)
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ 158,434.00
5-15
Public Facilities DIF
(DIF)
En ineerin
g g
Transfer In from Misc.

Rev
Yes
No
DoF
Yes
$ 50,001.00
GL Carryforward of 6/30/24 Available CIP
Special Revenue
Budget and Related Transfers
5-15
Public Facilities (DIF)
Engineering
Transfer In from Street
Rev
Yes
No
DoF
Yes
$ 8,656.00
GL Carryforward of 6/30/24 Available CIP
Maint. (PMP)
Budget and Related Transfers
5-16
Public Facilities (DIF)
Engineering
Transfer In from Misc.

Rev
Yes
No
DoF
Yes
$ 1,637.93
GL Carryforward CleanUp of 6/30/24 Available
Special Revenue
CIP Budget and Related Transfers
5-16
Public Facilities (DIF)
Engineering
Transfer In from Street
Rev
Yes
No
DoF
Yes
$ (1,637.93)
GL Carryforward CleanUp of 6/30/24 Available
P) Maint. (PM
CIP Budget and Related Transfers
Public Facilities Total
Rev To
$ 58,657.00
5-14
(DIF) Net Expense
Street Maintenance (PMP)
/ (Revenue)
C10038- FY24-25
Budget only-PMP
Exp
Yes
No
DoF
no
$ rr
$ (201,600.00)
Budget for Council approved contract on
Concrete Program
8/26/2024
5-14
Street Maintenance (PMP)
C10038- FY24-25
CIP-Construction
Exp
Yes
No
DoF
No
$ 201,600.00
Budget for Council approved contract on
Concrete Program
8/26/2024
5-15
Street Maintenance (PMP)
Engineering
Transfer Out to Public
Exp
Yes
No
DoF
Yes
$ 8,656.00
GL Carryforward of 6/30/24 Available CIP
Facilities
Budget and Related Transfers
5-15
Street Maintenance (PMP)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 685, 288.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Street Maintenance (PMP)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 1,419.00
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
5-16
Street Maintenance (PMP)
Engineering
Transfer Out to Public
Exp
Yes
No
DoF
Yes
$ (1,637.93)
GL Carryforward CleanUp of 6/30/24 Available
Facilities
CIP Budget and Related Transfers
Exp Total
$ 693,725.07
5-15
Street Maintenance (PMP)
Public Works
Transfer In from CalTrans
Rev
Yes
No
DoF
Yes
$ (16,735.00)
GL Carryforward of 6/30/24 Available CIPBudget
and Related Transfers
Street Maintenance Total Net
Rev Total
$ (16,735.00)
5-15
(PMP)
Traffic Facilities (DIF)
Expense I (Revenue)
Engineering
Transfer Out to Air Quality
Exp
Yes
No
DoF
Yes
$ 710,460.07
$ 17,070.00
GL Carryforward of 6/30/24 Available CIP
Imp.

Budget and Related Transfers
5-15
Traffic Facilities (DIF)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 1,003,396.00
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-15
Traffic Facilities (DIF)
Engineering
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ (156.00)
GL Carryforward of 6/30/24 Available CIP
Only)
Budget and Related Transfers
5-16
Traffic Facilities (DIF)
Public Works
CIP Carryover (Budget
Exp
Yes
No
DoF
Yes
$ 185,140.00
GL Carryforward CleanUp of 6/30/24 Available
Only)
CIP Budget and Related Transfers
Exp Total
$ 1,205,450.00
5-15
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ 745,025.00
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers
5-15
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ 175,001.00
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers
5-15
Traffic Facilities DIF
(DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ (2,380.00)
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers

Staff Approved Budget Adjustments Fiscal Year 2024-25 Budget Adjustment Report - February 2025 FY25 Attachment 1
5-15
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ (1,339.00)
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers
5-15
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ (425,532.00)
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers
5-15
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ (22,784.00)
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers
5-15
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ 10,131.00
GL Carryforward of 6/30/24 Available CIP
I
Budget and Related Transfers
5-16
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ 112,849.71
GL Carryforward Clean Up of 6/30/24 Available
I
CIP Budget and Related Transfers
5-16
Traffic Facilities (DIF)
Public Works
Transfer In from Measure
Rev
Yes
No
DoF
Yes
$ (12,483.24)
GL Carryforward CleanUp of 6/30/24 Available
I
CIP Budget and Related Transfers
Rev Total 5 578,488.47

ATTACHMENT 2

RESOLUTION N0.2025-OS

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,

CALIFORNIA, ADOPTING THE REVISED GENERAL UNIT EMPLOYEE

SALARY, BENEFIT, AND CLASSIFICATION PLAN
WHEREAS, it is necessary for the efficient operation of the affairs of the City that the City Council adopt a pay and classification plan.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:

Section 1. Resolution No. 2024-27 is hereby rescinded.

Section 2. The General Unit Salary, Benefit, and Classification Plan shall become effective with the pay period beginning March 8, 2025, by:
a. Reallocating the position of Senior Administrative Assistant (Public Works), Salary Range 23 ($70,055-$87,489), to Senior Administrative Assistant (Public Works), Salary Range 25 ($73,602-$91,918); and
b. Eliminating the Senior Development Services Technician position, Salary Range 25 ($73,602-$91,918); and
c. Creating one Public Works / Engineering Specialist position, Salary Range 14 ($56,095-$70,055); and
d. Reallocating the position of Administrative Technician, Salary Range 26 ($75,442-$94,216), to Administrative Technician, Salary Range 22 ($68,347- $85,356); and
e. Reallocating and funding the position of Network Support Specialist, Salary Range 21, ($66,679-$83,273) to Network Support Specialist, Salary Range 24 ($71,807-$89,677); and
f. Reclassifying one Accounting Assistant position, Salary Range 17 ($60,408- $75,442) to Assistant to the Fire Chief, Salary Range 17 ($60,408-$75,442); and
g. Creating one Emergency Management Assistant position, Salary Range 8 ($48,371-$60,409).

Section 3. The updated City of Yucaipa General Employees Unit Salary Schedule is attached hereto as Exhibit A.

PASSED, APPROVED, and ADOPTED this 24t" day of February, 2025.

Jon Thorp, Mayor
ATTEST:

Ana V. Sauseda, MMC
Director of General Services/City Clerk

EXHIBIT A

CITY OF YUCAIPA

GENERAL EMPLOYEES UNIT

SALARY SCHEDULE
(Effective beginning March 8, 2025)
No
Position
Range
Salary Range
2 Accountant
27 775328-96,572
2-1
Accounting Assistant
17 60,408-75,442
3 Administrative Assistant
21 66,679-83,273
1 Administrative Technician
2-6
22 751442 94216
68, 347-85, 356
4 Assistant Maintenance Worker
1 40,692-50,819
2 Assistant Planner
31 851355-106,597
Associate Planner
35 94,216-11703
1 Assistant to the Fire Chief
17 60, 408-75, 442
3 Code Enforcement Officer
27 77,328-96,572
8 Community Services Coordinator
20 65,053-81,242
2 Community Services Specialist
10 50,819-635466
1 Development Services Technician
23 70,055-871489
1 Emergency Management Assistant
8 489371-609409
1 Geographic Information Systems Technician
21 66,679-83,273
1 Information Technology Technician
10 50,819-63,466
8 Maintenance Worker I
10 501819-63,466
Maintenance Worker II
14 56,095-70,055
1 Network Support Specialist
24 24
66 679 82 27z
71, 807-89, 677
3 Office Assistant I
10 501819-63,466
Office Assistant II
14 56,095-70,055
1 Public Works / Engineering Specialist
14 569095-709055
1 Senior Administrative Assistant (Public Works)
2-3
25 70055 87,489
73, 602-91, 918
1 Senior Code Enforcement Officer
31 855355-106,597
25 7302 91,918
2 Senior Maintenance Worker
18 611918-77,328
4 Public Works / Park Ranger
25 73,602-91,918
Vacant and unbudgeted

ATTACHMENT 3

RESOLUTION NO.2025-06

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,

CALIFORNIA, ADOPTING THE REVISED MANAGEMENT,

SUPERVISORY, AND CONFIDENTIAL EMPLOYEE SALARY, BENEFIT,

AND CLASSIFICATION PLAN
WHEREAS, it is necessary for the efficient operation of the affairs of the City that the City Council adopt a pay and classification plan.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:

Section 1. Resolution No. 2024-28 is hereby rescinded.

Section 2. The Management, Supervisory, and Confidential Employee Salary, Benefit, and Classification Plan effective with the pay period beginning March 8, 2025, by:
a. Funding the position of Director of Community Development, Salary Range 57 ($167,773-$209,526); and
b. Reallocating the position of Housing & Economic Development Analyst, Salary Range 28 ($81,984-$102,387) to Economic Development Manager, Salary Range 43 ($118,738-$148,287); and
c. Reclassifying and funding the position of Systems Analyst, Salary Range 28 ($81,984-$102,387) to Procurement and Contracts Analyst, Salary Range 28 ($81,984-$102,387).

Section 3. The updated City of Yucaipa Management, Supervisory, and Confidential Salary Schedule is attached hereto as Exhibit A.

PASSED, APPROVED and ADOPTED this 24"' day of February, 2025.

Jon Thorp, Mayor
ATTEST:

Ana V. Sauseda, MMC
Director of General Services/City Clerk

EXHIBIT A

CITY OF YUCAIPA

MANAGEMENT, SUPERVISORY, AND CONFIDENTIAL

SALARY SCHEDULE
(Effective beginning March 8, 2025)
No
Position
Range
Salary Range
1 Accountant (Confidential)
26 78,034-97,453
1 Accounting Supervisor
36 99,890-124,749
Accounting Manager 1
43 118,73 8-148,287
1 Assistant City Engineer 1
52 148,287-185,191
1 Assistant City Manager 1,'
63 194,566-242,986
3 Assistant Engineer 1
33 92,758-115,842
Associate Engineer 1
41 113,016-141,142
1 City Manager'
Per contract
267,285-273,966
1 Code Enforcement Supervisor *
38 104,947-131,064
3 Community Services Supervisor
28 81,984-102,387
1 Construction Engineer
38 104,947-131,064
1 Deputy City Clerk / Deputy Rent Administrator / Records Technician (Confidential)
39 107,570-134,341
1 Deputy Director of Community Development / City Planner' 47 131,064-163,681
1 Deputy Director of Finance 1
47 131,064-163,681
1 Deputy Director of Public Works 1
47 1311064-163,681
I
Director of Community Development 1,2
57 167, 773-209, 526
1 Director of Community Services 1,'
57 167,773-209,526
1 Director of Development Services/City Engineer 1°2
62 189,820-237,060
1 Director of Finance 1°2
57 1671773-209,526
1 Director of General Services / City Clerk 1'
57 167,773-209,526
1 Director of Governmental Affairs / Public Information Officer 1°2 57 167,773-209,526
1 Housing & Eeenemie DeveleptnefA Analys
Economic Development Manager
2-9
43 8i984 102,387
118, 738-148, 287
1 Human Resources Assistant (Confidential)
21 68,970-86,135
1 Human Resources Manager 1
43 118,73 8-148,287
1 Information Technology Manager 1
43 118,73 8-148,287
1 Network Administrator (Confidential)
26 78,034-97,453
1 Public Safety Manager 1
43 118,73 8-148,287
1 Public Works Analyst
28 81,984-102,3 87
1 Recreation Superintendent 1
41 113,016-141,142
1 Senior Executive Assistant
34 95,077-118,73 8
1 Senior Management Analyst (Confidential)
41 113,016-141,142
1 cy4e s Analyst Procurement and Contracts Analyst
28 81,984-102,387
At -will employee
Department Head
Vacant and unbudgeted

ATTACHMENT 4

CITY OF YUCAIPA
MR S
J J
4t: M�

Table of Contents
Tableof Contents.............................................................................................................................................. i
Listof Tables.................................................................................................................................................... ii
Certification of Cost Allocation Plan................................................................................................................1 ExecutiveSummary.......................................................................................................................................... 2 Introduction..................................................................................................................................................... 7 Approach.......................................................................................................................................................... 8 Methodology................................................................................................................................................................ 8 Applications.................................................................................................................................................................. 9 OMBSuper Circular and 2 CFR Part 200....................................................................................................................... 9 CentralService Departments......................................................................................................................................10 DistributionBases.......................................................................................................................................................11 Allocable Costs and Distribution Bases..........................................................................................................12 AllocableCosts...........................................................................................................................................................12 Central Service Allocation Methodology....................................................................................................................13 Section1: Accounting............................................................................................................................................13 Section2: City Council............................................................................................................................................13 Section3: City Manager......................................................................................................................................... 14 Section4: Finance..................................................................................................................................................15 Section 5: General Services / City Clerk.................................................................................................................15 Section6: Governmental Affairs............................................................................................................................16 Section7: Human Resources.................................................................................................................................16 Section8: Non Departmental................................................................................................................................17 Section 9: Parks & Facilities Maintenance.............................................................................................................17 IterativeAllocation.....................................................................................................................................................18 AppendixA.....................................................................................................................................................19 AppendixB..................................................................................................................................................... 26 W"VVILLDAN i Cost Allocation Plan

List of Tables
Table 1a: Allocated Costs to Recipient Departments (OMB Compliant CAP) .................................................. 3 Table 1b: Allocated Costs to Recipient Departments (OMB Compliant CAP) — continued .............................. 4 Table 2a: Allocated Costs to Recipient Departments (Full CAP)...................................................................... 5 Table 2b: Allocated Costs to Recipient Departments (Full CAP) — continued .................................................. 6 Table 3: Allocable Cost Summary................................................................................................................... 12 Table A-1a: Initial Allocation Percentages (OMB Compliant CAP)................................................................. 20 Table A-1b: Initial Allocation Percentages (OMB Compliant CAP) — continued ............................................. 21 Table A-2a: Final Allocation Percentages (OMB Compliant CAP).................................................................. 22 Table A-2b: Final Allocation Percentages (OMB Compliant CAP) — continued .............................................. 23 Table A-3a: Final Allocation Amounts (OMB Compliant CAP).......................................................................24 Table A-3b: Final Allocation Amounts (OMB Compliant CAP) - continued .................................................... 25 Table B-1a: Final Allocation Amounts (Full CAP)............................................................................................ 27 Table B-1b: Final Allocation Amounts (Full CAP) - continued........................................................................ 28 W'WILLDAN ii Cost Allocation Plan

Certification of Cost Allocation Plan
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal 2/12/2025 to establish cost allocations or billings for FY 2025 are allowable in accordance with the requirements of this Part and the Federal award(s) to which they apply.

Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the Federal awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

Governmental Unit: City of Yucaipa
Signature:

Name of City Official:

Title:

Date of Execution:

W'WILLDAN 1 Cost Allocation Plan

Executive Summary
This costal location plan ("CAP") summarizes a comprehensive analysis that has been completed for the City of Yucaipa, California (the "City") to determine the appropriate allocation of costs from central service departments to the operating departments. The primary objective is to allocate costs from departments that provide services internally to operating departments that conduct the day-to-day operations necessary to serve the community. The internal service costs typically represent (a) incurred for a common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the central service departments.

To ensure central service department costs are appropriately allocated to the operating departments, Willdan analyzed the City's cost code structure to determine which types costs are allowable versus unallowable in accordance with standard and accepted cost allocation principles. The term "allocable costs" as used herein, applies to costs that are allowable for allocation.

The study is comprised of two separate allocation plans. Table 1 is the summary results of the allocation in compliance with the Office of Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles). Table 2 that follows is the summary results of the full plan. The report below includes descriptions of the differences between the two plans, their separate purposes, and specific details of when the plans deviate from each other.

W WILLDAN 2 Cost Allocation Plan

Table la: Allocated Costs to Recipient Departments
(OMB Compliant CAP)
Allocated Cost Summary Fiscal Year 2024-2025
$7,986,804
$40,426,386
20%
100: Community Development
$518,395
$3,270,011
16%
100: Community Services
$4,159,113
$7,668,094
54%
100: Economic Development
$62,536
$390,315
16%
100: Engineering
$340,661
$1,523,868
22%
100: Mobilehome Rent Stabilization
$49,991
$352,833
14%
100: Public Works
$4,741
$110,337
4%
101: General Fd Capital Replacement
$1,184
$0
110: Fire
$120,763
$0
111: Fire Capital Replacement
$2,450
$0
140: Specific Plan
$0
$0
201: Public Safety
$1,903,805
$22,782,794
8%
202: RMRA
$0
$0
204: Gas Tax Fund
$355,218
$1,469,984
24%
206: Measure 1
$0
$0
207: Measure I - 2010-2040
$0
$0
224: Asset Forfeiture Fund
$1,266
$0
225: Misc. Special Revenue
$3,154
$0
229: Household Hazardous Waste
$3,193
$52,235
6%
230: CalRecycle
$1,724
$7,852
22%
235: ARPA -American Rescue Plan Act
$0
$0
236: CalTrans
$0
$0
237: AQMD Special Revenue
$0
$0
239: CDBG Special Revenue
$2,241
$25,346
9%
240: PEG Video
$0
$0
250: Energy Independence Prog. Fund
$0
$0
260: Drainage DIF
$0
$0
261: Traffic DIF
$0
$0
262: Public Facilities DIF
$0
$0
263: Fire Facilities DIF
$0
$0
264: Park Facilities DIF
$0
$0
270: State Law Enforce. Grant
$7,255
$100,000
7%
291: OTS Grant
$1,713
$40,000
4%
301: LLMD - Zone A
$12,594
$52,281
24%
302: LLMD - Zone B
$30,747
$369,667
8%
303: LLMD - Zone C
$9
$205
4%
304: LLMD - Zone D
$8,292
$10,427
80%
305: LLMD - Zone E
$9
$208
4%
306: LLMD - Zone F
$6,845
$12,635
54%
307: LLMD - Zone G
$25
$577
4%
308: LLMD - Zone H
$12,880
$38,393
34%
309: LLMD - Zone 1
$16
$384
4%
310: LLMD - Zone J
$28
$645
4%
311: LLMD - Zone K
$76
$1,783
4%
312: LLMD - Zone L
$18
$417
4%
313: LLMD - Zone M
$8
$192
4%
314: LLMD - Zone N
$39
$908
4%
315: LLMD - Zone O
$8,582
$10,736
80%
316: LLMD - Zone P
$60
$1,412
4%
317: LLMD - Zone Q
$9
$199
4%
318: LLMD - Zone R
$18
$418
4%
W'1NILLDAN 3 Cost Allocation Plan

Table 1 b: Allocated Costs to Recipient Departments
(OMB Compliant CAP) - continued
Allocated Cost Summary Fiscal Year 2024-2025
$7,986,804 $40,426,386 20%
319: LLMD - Zone S
$2,309
$45,973
5%
320: LLMD - Zone T
$12,736
$55,952
23%
321: LLMD - Zone U
$4,677
$6,285
74%
322: LLMD - Zone V
$9,072
$14,574
62%
323: LLMD - Zone W
$9,088
$31,630
29%
324: LLMD - Zone X
$9, 837
$46, 500
21 %
325: LLMD - Zone Y
$1,973
$3,274
60%
326: LLMD - Zone Z
$8,199
$8, 585
95%
327: LLMD - Zone AA
$4,070
$2,183
186%
328: LLMD - Zone BB
$6,767
$8,663
78%
329: LLMD - Zone CC
$6,453
$7,775
83%
330: LLMD - Zone DD
$1,741
$694
251%
331: LLMD - Zone EE
$2,841
$66,319
4%
332: LLMD - Zone FF
$6,369
$11,943
53%
333: LLMD - Zone GG
$16,608
$119,395
14%
334: LLMD - Zone HH
$989
$19,120
5%
335: LLMD - Zone 11
$8, 574
$21, 309
40%
336: LLMD - Zone JJ
$6,342
$8,152
78%
337: LLMD - Zone KK
$5,283
$3,917
135%
338: LLMD - Zone LL
$2,041
$3,737
55%
340: LLMD - Zone NN
$4,586
$10,941
42%
341: LLMD - Zone 00
$28
$663
4%
342: LLMD - Zone PP
$7,004
$20,647
34%
344: LLMD - Zone RR
$146
$3,411
4%
345: LLMD - Zone SS
$300
$7,001
4%
346: LLMD - Zone TT
$8,075
$11,486
70%
348: LLMD - Zone VV
$7, 273
$6, 080
120%
349: LLMD - Zone WW
$227
$5,305
4%
351: LLMD - Zone YY
$26
$610
4%
352: LLMD - Zone ZZ
$346
$8,080
4%
354: LLMD - Zone BBB
$242
$5,639
4%
355: LLMD - Zone CCC
$24
$564
4%
356: LLMD - Zone DDD
$1,807
$2,232
81%
357: LLMD - Zone EEE
$1,995
$46,571
4%
500: Street Maint. Fund
$13,378
$0
510: Drainage Facilities
$18,955
$0
520: Traffic Facilities
$24,145
$0
530: Public Facilities
$14,801
$0
540: Fire Facilities
$0
$0
550: Park Facilities
$8,066
$0
560: Park Capital Replacement Fund
$2,877
$0
570: Air Quality Improv.
$610
$0
590: Low Water Crossings
$2,018
$0
600: CDBG - Capital
$1,450
$0
610: Capital Projects Fund
$57,438
$887,610
6%
620: General Capital Projects
$1,616
$0
720: CFD 98-1 Chapman Heights
$23,534
$509,124
5%
810: RDA- Low Inc Housing Auth (HA)
$9,095
$0
826: RDA Successor Debt Service
$31,113
$119,286
26%
DIY WILLDAN 4 Cost Allocation Plan

Table 2a: Allocated Costs to Recipient Departments (Full CAP) Allocated Cost Summary Fiscal Year 2024-2025
$9,481,246
$40,426,386
23%
100: Community Development
$642,688
$3,270,011
20%
100: Community Services
$4,545,380
$7,668,094
59%
100: Economic Development
$77,221
$390,315
20%
100: Engineering
$405,579
$1,523,868
27%
100: Mobilehome Rent Stabilization
$63,167
$352,833
18%
100: Public Works
$8,048
$110,337
7%
101: General Fd Capital Replacement
$1,227
$0
110: Fire
$125,203
$0
111: Fire Capital Replacement
$2,540
$0
140: Specific Plan
$0
$0
201: Public Safety
$2,623,085
$22,782,794
12%
202: RM RA
$0
$0
204: Gas Tax Fund
$420,291
$1,469,984
29%
206: Measure 1
$0
$0
207: Measure I - 2010-2040
$0
$0
224: Asset Forfeiture Fund
$1,313
$0
225: Misc. Special Revenue
$3,269
$0
229: Household Hazardous Waste
$4,793
$52,235
9%
230: CalRecycle
$2,010
$7,852
26%
235: ARPA -American Rescue Plan Act
$0
$0
236: CalTrans
$0
$0
237: AQMD Special Revenue
$0
$0
239: CDBG Special Revenue
$3,043
$25,346
12%
240: PEG Video
$0
$0
250: Energy Independence Prog. Fund
$0
$0
260: Drainage DIF
$0
$0
261: Traffic DI F
$0
$0
262: Public Facilities DIF
$0
$0
263: Fire Facilities DIF
$0
$0
264: Park Facilities DIF
$0
$0
270: State Law Enforce. Grant
$10,361
$100,000
10%
291: OTS Grant
$2,912
$40,000
7%
301: LLMD - Zone A
$14,541
$52,281
28%
302: LLMD - Zone B
$42,373
$369,667
11 %
303: LLMD - Zone C
$15
$205
7%
304: LLMD - Zone D
$8,893
$10,427
85%
305: LLMD - Zone E
$15
$208
7%
306: LLMD - Zone F
$7,455
$12,635
59%
307: LLMD - Zone G
$42
$577
7%
308: LLMD - Zone H
$14,444
$38,393
38%
309: LLMD - Zone 1
$28
$384
7%
310: LLMD - Zone J
$47
$645
7%
311: LLMD - Zone K
$130
$1,783
7%
312: LLMD - Zone L
$30
$417
7%
313: LLMD - Zone M
$14
$192
7%
314: LLMD - Zone N
$66
$908
7%
315: LLMD - Zone O
$9, 203
$10, 736
86%
316: LLMD - Zone P
$103
$1,412
7%
317: LLMD - Zone Q
$14
$199
7%
318: LLMD - Zone R
$30
$418
7%
W%WILLDAN 5 Cost Allocation Plan

Table 2b: Allocated Costs to Recipient Departments (Full CAP) - continued
Allocated Cost Summary Fiscal Year 2024-2025
$9,481,246 $40,426,386 23%
319:

LLMD - Zone S
$3,699
$45,973
8%
320:

LLMD - Zone T
$14,793
$55,952
26%
321:

LLMD - Zone U
$5, 028
$6, 285
80%
322:

LLMD - Zone V
$9,819
$14,574
67%
323:

LLMD - Zone W
$10,321
$31,630
33%
324:

LLMD - Zone X
$11,519
$46,500
25%
325:

LLMD - Zone Y
$2,139
$3, 274
65%
326:

LLMD - Zone Z
$8,744
$8,585
102%
327:

LLMD - Zone AA
$4,281
$2,183
196%
328:

LLMD - Zone BB
$7,262
$8,663
84%
329:

LLMD - Zone CC
$6,911
$7,775
89%
330:

LLMD - Zone DD
$1,825
$694
263%
331:

LLMD - Zone EE
$4,828
$66,319
7%
332:

LLMD - Zone FF
$6,942
$11,943
58%
333:

LLMD - Zone GG
$20,609
$119,395
17%
334:

LLMD - Zone HH
$1, 568
$19,120
8%
335:

LLMD - Zone 11
$9, 494
$21, 309
45%
336:

LLMD - Zone JJ
$6, 807
$8,152
84%
337:

LLMD - Zone KK
$5,588
$3,917
143%
338:

LLMD - Zone LL
$2,222
$3,737
59%
340:

LLMD - Zone NN
$5,065
$10,941
46%
341:

LLMD - Zone 00
$48
$663
7%
342:

LLMD - Zone PP
$7,848
$20,647
38%
344:

LLMD - Zone RR
$248
$3,411
7%
345:

LLMD - Zone SS
$510
$7,001
7%
346:

LLMD - Zone TT
$8,698
$11,486
76%
348:

LLMD - Zone VV
$7, 713
$6, 080
127%
349:

LLMD - Zone WW
$386
$5, 305
7%
351:

LLMD - Zone YY
$44
$610
7%
352:

LLMD - Zone ZZ
$588
$8,080
7%
354:

LLMD - Zone BBB
$411
$5,639
7%
355:

LLMD - Zone CCC
$41
$564
7%
356:

LLMD - Zone DDD
$1,937
$2,232
87%
357:

LLMD - Zone EEE
$3,390
$46,571
7%
500:

Street Maint. Fund
$13,870
$0
510:

Drainage Facilities
$19,652
$0
520:

Traffic Facilities
$25,033
$0
530:

Public Facilities
$15,345
$0
540:

Fire Facilities
$0
$0
550:

Park Facilities
$8,362
$0
560:

Park Capital Replacement Fund
$2,983
$0
570:

Air Quality Improv.
$633
$0
590:

Low Water Crossings
$2,092
$0
600:

CDBG - Capital
$1,503
$0
610:

Capital Projects Fund
$84,751
$887,610
10%
620:

General Capital Projects
$1,675
$0
720:

CFD 98-1 Chapman Heights
$38,855
$509,124
8%
810:

RDA- Low Inc Housing Auth (HA)
$9,430
$0
826:

RDA Successor Debt Service
$36,159
$119,286
30%
W%WILLDAN 6 Cost Allocation Plan

Introduction
In the early 1970s, the cost allocation plan concept was introduced to many government agencies. The purpose of a typical cost allocation plan is to identify costs related to rendering internal central support services and allocate those costs to operating departments or programs that utilize and benefit from them, in a fair and equitable manner.

Before indirect costs and central support service charges may be claimed for reimbursement by an operating department, there must be some formal means of identifying, accumulating and distributing these types of costs to all benefiting departments. Regardless of whether an agency has a formal comprehensive cost accounting system, the best method of accumulating, identifying, and determining a distribution of indirect costs is a cost allocation plan.

A City is made up of many departments, each with their own specific purposes or functions. Departments whose primary function is to provide support internally to other City departments are called central services.

Examples of central services are Accounting, City Manager, Finance, and City Council. Within these groups there are numerous functions performed that provides support to the direct cost centers. The direct cost centers, or departments and funds, that require support from Central Services and provide services directly to the community through their day-to-day operations, are called operating departments. Examples of operating departments are Community Development, Public Safety, Engineering, Economic Development, and Community Services. The Cost Allocation Plan allocates the costs of the central services to the operating departments based on the nature of the functions of each central service, upon which the operating departments depend. This is done to determine the total cost associated with providing direct services. The overall goal of the cost allocation plan process is to allow cities to allocate a portion of the central service costs to the operating departments, thus 1) accounting for "all" costs, direct and indirect, for each operating department, and 2) facilitating the calculation of a fully burdened cost estimate of providing services to the public.

The purpose of this study is to:
■ Identify the central support and operating departments in the City; ■ Identify the functions and services provided by the central departments; ■ Identify allocable and non -allocable costs associated with the City's central service departments; and
■ Distribute those costs to operating entities in a fair and equitable manner. *"WILLDAN 7 Cost Allocation Plan

Approach
Methodology
The way in which each Indirect Service provides support to the operating departments is determined in order to perform allocations in a manner consistent with the nature of that Indirect Service. This ensures that the costs can be allocated to each operating department in a fair and equitable way. The Cost Allocation Plan identifies the functions of each central service department, and then determines a methodology to allocate or spread the central service costs in a manner that best represents the nature of those functions.

The mathematical representations of central service functions used to allocate indirect costs are commonly called distribution bases. A distribution basis is a set of data displayed as the level of measure of each department's participation in a specific activity or City function. This basis is then used to distribute costs that reasonably relate to the activity or City function that the basis represents. Some examples of distribution bases are salary and benefits costs, number of full-time equivalent employees, frequencies of city council agenda items, and number of processed transactions. The data sets associated with these distribution bases for each department is collected to facilitate the allocation of indirect costs.

The methodology used for this Cost Allocation Plan is the iterative method, which is one of the most equitable methods for allocating costs from central services to operating departments. While not used as prevalently as simpler allocation methods, it is widely considered to be the most accurate. The iterative method utilizes a recursive application of central service cost distribution to allocate indirect costs. In the first step, the allocable costs of central service departments are identified and distributed to all departments including the central service departments themselves, based on the appropriate allocation bases that were selected to represent the manner in which central services are utilized. This is repeated ad infinitum until all costs have been distributed to the operating departments, and none remain with the central service departments.

As an example, consider the allocation of central service costs associated with Accounting. The function of Accounting is identified, and the appropriate distribution basis is determined to be the total number of accounts payable processed per department and fund. The allowable costs are then distributed to all City departments and funds based on their proportional share of accounts payable processed, including other central services. The costs allocated from central service to central service in the initial allocation are then allocated out using the same distribution methodology. This function is performed as many times as necessary until all costs for Accounting has been allocated.

All central service departments are treated equally. That is to say, this method is performed concurrently for the allowable costs in each of the central service departments for each iteration until all costs associated with the central service departments have been allocated to each direct service department. The method is complete when the total amount of allocable costs remaining in the central service departments is equal to zero.

W"VNILLDAN 8 Cost Allocation Plan

Applications
Public agencies use cost allocation plans for many purposes such as internal accounting, the justification of user fees, application for reimbursement from federal programs or the determination of administrative effort associated with special districts and/or municipal service activities. In many of these cases, the agency will be required to certify that the costs identified are "reasonable". Per the Code of Federal Regulations, a cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when determining the amount that a public agency should be reimbursed for central service overhead activities associated with a federally funded program. Additionally, public agencies should consider special care to only identify the portion of central service costs that have not been reimbursed through other means (such as grants, user fee revenues, transfers from other departments or internal service funds) to avoid double -counting. These cost reductions are done before the allocation methodologies are used and are detailed within the model itself.

OMB Super Circular and 2 CFR Part 200
This report details the allocations for two separate cost allocation plans. The primary model, presented in text and tables in the below sections and in Appendix A, provides a plan that complies with the Office of Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles) that are used to determine central overhead costs incurred while carrying out activities associated with Federal awards, cost reimbursement contracts and some other intergovernmental agreements (as required). The secondary model presented in Appendix B of this report is the full cost allocation plan, which the City should use for standard City operations and budgeting. Unless otherwise indicated, the details of this report and Appendix A contain the OMB compliant allocation plan. The Appendix B tables contain the full cost plan, and utilize the same distribution methodology as the OMB Compliant plan. While the overall methodology used for both plans is the same, there are specific guidelines that require additional cost exemptions for OMB Super Circular compliance outside of what was done for the full cost plan. Where such exemptions are done in the methodology has been explained below. Some commonly encountered examples that are usually exempt under OMB Super Circular guidelines are:
■ General Advertising
■ Bad Debt
■ Contingencies
■ Litigation
■ Debt Service
■ Entertainment
■ Capital
■ Lobbying
■ Legislative Body (City Council)
■ Promotional Items
VVWILLDAN 9 Cost Allocation Plan

Central Service Departments
Nine (9) central service functions were identified for the purposes of this cost allocation plan:
■ Accounting
■ City Council
■ City Manager
■ Finance
■ General Services / City Clerk
■ Governmental Affairs
■ Human Resources
■ Non Departmental
■ Parks & Facilities Maintenance
W'WILLDAN 10 Cost Allocation Plan

Distribution Bases
Distribution bases are the allocation factors that may be used to distribute the allocable costs to all departments and funds. As discussed previously, distribution bases are measurable and readily available data that are utilized to represent activities or functions, and which are then used to distribute costs matching that activity or function. Below are the bases that were analyzed in this study and used to allocate Central Services costs to operating departments. ■ Number of FTE Employees — The number of full-time equivalent personnel for each department and fund.
■ Modified Total Direct Cost— The total allowable expenditures for each department and fund for FY2025 which excludes capital and debt., non -operational transfers, and grant subaward costs greater than $25,000.
■ Total Accounts Payable —The number of accounts payable processed in the most recent fiscal year for each department and fund.
■ Total Checks —The number of checks processed in the most recent fiscal year for each department and fund.
■ Total Purchase Orders —The number of purchase orders processed in the most recent fiscal year for each department and fund.
■ Total Square Footage — The total building square footage for each department and fund that is maintained by Parks & Facilities Maintenance.
■ Total Salaries & Benefits —The total salary & benefit expenditures for each department and fund for FY2025.
■ Direct Allocations — Specific personnel or expenses within certain central services were identified by the City to be allocable directly to specific departments.

W"WILLDAN 11 Cost Allocation Plan

Allocable Costs and Distribution Bases
Allocable Costs
Table 3 identifies the allocable cost of each central service department for the OMB compliant allocation plan, with the total allocable costs for this study being $7,986,804. The total expenditures from the central service departments were $26,520,184. However, $18,533,380 of the expenditures identified as unallowable by the 200 CFR Part 200 and have been excluded from allocation. The primary exclusions were related to City Council, Litigation, City promotion/advertising/lobbying, staff appreciation, contingency, election, transfers, and not for profit funding expenses. The remaining amount was distributed to the operating departments and the central services departments by distribution factor(s) that best represents the functions of each central service department and the demand placed on that central service by all City departments, as previously described in the Methodology section of this report. The allocation methodology for each central service is detailed in the following section of this report.

Table 3: Allocable Cost Summary
Allocable Cost Summary - Central Services
Fiscal Year 2024-2025
Unallocable
Total Cost
Cost
Allocable Cost
Summary
$ 26,520,184
$ 18,533,380
$ 7,986,804
Central Service
100: Accounting
946,496
1,000
945,496
100: City Council
196,078
196,078
-
100: City Manager
1,346,417
600
1,345,817
100: Finance
799,691
1,100
798,591
100: General Svcs/City Clerk
902,209
391,300
510,909
100: Governmental Affairs
1,049,564
1,049,564
-
100: Human Resources
449,569
200
449,369
100: Non -Departmental
17,187, 938
16, 886, 638
301,300
100: Parks & Facilities Maint.
3,642,222
6,900
3,635,322
Nv VVILLDAN 12 Cost Allocation Plan

Central Service Allocation Methodology
The first step of the iterative allocation method is to distribute the allocable costs of the central service departments to other central service departments and operating departments based on the distribution methodology and bases that best represent the activity of the central service, and the functions it serves.

The sections below describe each central service and the methodology used to allocate their costs.

Corresponding tables detailing each distribution are attached in the Appendices as tables A-1 through A-3 for the OMB compliant plan and B-1 for the full cost plan.

Section 1: Accounting
The Accounting Division of the Finance Department is responsible for the administration of financial record keeping and reporting functions for the City and the Successor Agency to the Yucaipa Redevelopment Agency. Other functions include budget control, cash management, accounts payable and receivable, payroll, grant financial administration, and capital project accounting. The General Fund and all other funds are administered by the Accounting Division. Staff from this division also assist the Deputy Director in preparing the City's Annual Budget and in exercising certain elements of purchasing control.

Allocation Method
Based on the assessment of the functions of the Accounting Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
■ One hundred percent (100%) of the allocable cost was allocated based on the total number of Council agendas for each department and fund
100: Accounting
Total Accounts Payable 100%
Section 2: City Council.

The City of Yucaipa operates under the council-manager form of government, in which an elected City Council serves as the City's legislative body and appoints a City Manager to perform the executive function. This system of local government combines the strong political leadership of elected officials with the professional managerial experience of an appointed City Manager. Over 90% of California's 482 municipalities operate under the council-manager form of government.

The five members of the City Council, serving collectively as the legislative, policy -making branch of City government, are elected by district to serve staggered four-year terms. Every even -numbered year, either two or three members of the City Council stand for election.

Yucaipa's Mayor is selected annually from among the City Council Members by a majority vote of the City Council, and is charged with running the City Council meetings and representing the City throughout the community and region. The Mayor and each member of the City Council share equal voting powers on all items coming before the Council.

The City Council also serves as the Board of Directors of the Successor Agency to the Yucaipa Redevelopment Agency and as Commissioners of the Yucaipa Housing Authority.

W WILLDAN 13 Cost Allocation Plan

Allocation Method
Based on the assessment of the functions of the City Council, it is reasonable to distribute the allocable cost by using the method(s) described below.
■ Fifty percent (50%) of the allocable cost was allocated based on the number of full-time equivalents for each department and fund
■ Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund
■ For the OMB plan the costs of City Council are not allocated to ensure OMB compliance 100: City Council
Total FTE's
Modified Total Direct Cost
50%
50%
Sect-;n-, "• Citx, '�T��n� U,eI'
The City Manager is the Chief Executive Officer of the City. As the City's administrative head, he is employed by, and answers directly to, the City Council. He is responsible for the efficient operation of all City departments and functions. He serves as an advisor to the City Council on policy matters, provides professional leadership in administering and executing the objectives and policies of the City Council, appoints and leads all City staff, develops and recommends solutions to community matters for Council consideration, oversees preparation of the City's annual budget, develops and plans new and innovative programs to address future community needs, and promotes trust in local government by striving to provide exceptional and transparent customer service.

The City Manager also serves as City Treasurer and as Executive Director of the Successor Agency to the former Yucaipa Redevelopment Agency.

Allocation Method
Based on the assessment of the functions of the City Manager, it is reasonable to distribute the allocable cost by using the method(s) described below.
■ Fifty percent (50%) of the allocable cost was allocated based on the number of full-time equivalents for each department and fund
■ Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund
100: City Manager
Total FTE's
i
'Modified Total Direct Cost
50%
50%
V'WILLDAN 14 Cost Allocation Plan

'Sections 4- Fin�nr�
The Finance Division is responsible for providing internal support to all departments in the areas of Budget, Purchasing and Financial Systems. It is additionally responsible for Business Licenses, Cashiering and City Hall reception, providing the lead role in front counter customer service at City Hall.

Allocation Method
Based on the assessment of the functions of the Finance Division, it is reasonable to distribute the allocable cost by using the method(s) described below.
■ Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund
■ Ten percent (10%) of the allocable cost was allocated based on the number of checks processed for each department and fund
■ Twenty percent (20%) of the allocable cost was allocated based on the number of purchase orders processed for each department and fund
■ Twenty percent (20%) of the allocable cost was allocated based on the number of full-time equivalents for each department and fund
100: Finance
Modified Total Direct Cost
50%
Total Checks
10%
Total Purchase Orders
20%
Total FTE's
20%
Section 5: General Services / City Clerk
The General Services Department for the City of Yucaipa is responsible for the administration of franchise agreements, solid waste and recycling, Information Technology, Community Activity Grants, and special projects as assigned.

The Director of General Services also serves as the City Clerk for the City of Yucaipa. The mission of the City Clerk's Office is to ensure transparency to the public in the decision -making process, to accurately record all proceedings of the City Council, to preserve vital and historical records of the City, and to serve as a source of information for all City Departments and the public. The Office of the City Clerk is committed to providing these services in an efficient, professional, ethical, and courteous manner. The City Clerk also serves as the City's elections official, responsible for all general municipal and special elections and is the custodian of records for the City of Yucaipa. The Office of the City Clerk is responsible for the preparation and distribution of City Council agendas and minutes; performs centralized processing of all legal notices; coordinates appointments to City Boards and Commissions; issues and administers oaths of office; maintains campaign and economic interest statement filings in accordance with the Political Reform Act; manages the retention and retrieval of all official City Council actions; and maintains and administers the Yucaipa Municipal Code.

Allocation Method
Based on the assessment of the functions of the General Services / City Clerk Department, it is reasonable to distribute the allocable cost by using the method(s) described below. vY WILLDAN 15 Cost Allocation Plan

■ Fifty percent (50%) of the allocable cost was allocated based on the number of full-time equivalents for each department and fund
■ Fifty percent (50%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund
100: General Svcs/City Clerk
Total FTE's 50%
Modified Total Direct Cost 50%
Section 6: Governmental Affairs
The Department of Governmental Affairs performs several functions: advocacy, communications, government relations, grants coordination. Advocacy involves representing the City's interests at the federal, state and regional levels of government. The Director of Governmental Affairs also serves as the Public Information Officer, and the department helps produce communications that highlight City accomplishments and educate the public on official actions. Government relations include supporting City Council members in their roles as members of regional boards and commissions and serving as a conduit between the public and the City. The department also coordinates the City's grant acquisition efforts, helping other departments identify and apply for various grants.

Allocation Method
Based on the assessment of the functions of the Governmental Affairs Department, it is reasonable to distribute the allocable cost by using the method(s) described below. ■ One hundred percent (100%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund
100: Governmental Affairs
Modified Total Direct Cost 100%
Section 7: Human Resources
The Human Resources Division of the Finance Department is dedicated to managing the human capital and fostering a positive work environment by attracting, developing, and retaining highly qualified and diverse individuals who are committed to delivering high -quality public services to the citizens of Yucaipa. Human Resources provides citywide services related to recruitment, compensation, benefits and leaves administration, safety, employee relations (including compliance with State and Federal employment laws), performance management, training, maintenance of personnel systems and files, and labor relations (including negotiations and administration of labor agreements with employee groups).

Allocation Method
Based on the assessment of the functions of the Human Resources Division, it is reasonable to distribute the allocable cost by using the method(s) described below. ■ Fifty percent (50%) of the allocable cost was allocated based on the number of full-time equivalents for each department and fund
W"'WILLIDAN 16 Cost Allocation Plan

■ Fifty percent (50%) of the allocable cost was allocated based on the total salaries and benefits for each department and fund
100: Human Resources
Tota I FTE's
50%
Total Salaries and Benefits 50%
Section 8: Non Departmental
The Non -Departmental Division includes items that are not directly associated with any specific department. Revenue items accounted for here include major general revenue sources such as property tax, sales tax, motor vehicle in -lieu, and franchise fees. Expenditure items accounted for here include transfers -out to other funds to subsidize operations.

Allocation Method
Based on the assessment of the functions of the Non -Departmental Division, it is reasonable to distribute the allocable cost by using the method(s) described below. ■ One hundred percent (100%) of the allocable cost was allocated based on the amount of modified total direct cost for each department and fund
100: Non -Departmental
,Modified Total Direct Cost 100%
The Parks and Facilities Maintenance Section is responsible for the daily operation and maintenance of public parks, recreational facilities and public buildings. This section maintains approximately 542 acres of public park land and open space, including the maintenance of sports fields and recreational facilities. The Parks and Facilities Maintenance Section is also responsible for the management of maintenance contracts and maintenance contractors.

Allocation Method
Based on the assessment of the functions of the Parks & Facilities Maintenance, it is reasonable to distribute the allocable cost by using the method(s) described below. ■ Seventy six percent (76%) of the allocable cost was allocated based on the total square footage maintained for each department and fund
■ Twenty four percent (24%) of the allocable cost was allocated based on the support directly to the Community Services Department
100: Parks & Facilities Maint.

Total Square Footage
Direct to Community Services 24%
W"WILLDAN 17 Cost Allocation Plan

0 Iterative Allocation
The total allocable expenditures of each central service department were allocated to other departments (including both operating departments and other central service departments) based on the individual methodologies outlined above in Sections 1 through 9 of the Allocation Percentages chapter. Any cost allocated from central service to central service is then reallocated out using the same methodology. This operation is done iteratively until all allocable cost is received by the operating departments and funds, and none remain with the central services. After completion of the iterative allocation method, a total combined allocable cost of $7,986,804 was distributed to all departments and funds until the allocable cost remained only in the operating departments and funds, and the amount of allocable costs remaining in central service departments was equal to zero.

The full cost plan follows the same methodology with the exception that all costs that were excluded solely for OMB compliance, but were reasonable for the full plan, were made allowable and included in the allocation. See Table B-1 for additional details for the full cost plan.

After implementing the iterative allocation methodology, all allocable central service costs have been distributed to the operating departments and funds. Table 1 in the Executive Summary of this report summarized the distribution of the total allocable cost of $7,986,804 to each recipient department for the OMB compliant CAP. Table 2 summarized the distribution of the total allocable cost of 9,481,246 to each recipient department for the full cost CAP.

W"WILLDAN 18 Cost Allocation Plan

Appendix A
Appendix A lists the tables detailing the allocation methodology performed in allocating central service costs for the OMB compliant cost allocation plan.

W'VVILLDAN 19 Cost Allocation Plan

Table A-1a: Initial Allocation Percentages (OMB Compliant CAP) First Iteration
Central
Service Departments
Central Service/Operating Departments
100:
100: City
100: City
100:
100: General 100:

Governmental
100: Human
100: Non- 100:

Parks &
Accounting
Council
Manager
Finance Svcs/City Clerk
Resources
Departmental Facilities Maint.

Affairs
100: Accounting

0.7%

4.5%

4.5%

2.4%

4.5%

1.9%

6.4%

1.9%

1.3%
100: City Council

1.5%

0.4%

0.4%

0.4%

0.4%

0.4%

0.6%

0.4%

0.1 %
100: City Manager

3.3%

2.9%

2.9%

2.3%

2.9%

2.7%

4.4%

2.7%

0.6%
100: Finance

2.3%

3.6%

3.6%

2.5%

3.6%

1.6%

4.9%

1.6%

1.0%
100: General Svcs/City Clerk

1.9%

2.4%

2.4%

2.1%

2.4%

1.8%

3.1%

1.8%

0.6%
100: Governmental Affairs

1.6%

2.4%

2.4%

1.9%

2.4%

2.1 %

2.9%

2.1 %

0.5%
100: Human Resources

1.2%

1.7%

1.7%

1.3%

1.7%

0.9%

2.7%

0.9%

0.5%
100: Non -Departmental

4.5%

0.4%

0.4%

1.4%

0.4%

0.8%

0.1 %

0.8%

0.0%
100: Parks & Facilities Maint.

13.9%

11.4%

11.4%

10.3%

11.4%

7.3%

12.8%

7.3%

6.9%
100: Community Development

3.1 %

9.5%

9.5%

6.4%

9.5%

6.5%

11.3%

6.5%

2.3%
100: Community Services

26.8%

18.2%

18.2%

19.3%

18.2%

15.3%
27A%

15.3%

65.6%
100: Economic Development

0.7%

1.0%

1.0%

0.8%

1.0%

0.8%

1.2%

0.8%

0.2%
100: Engineering

1.9%

6.1 %

6.1 %

3.9%

6.1 %

3.0%

8.5%

3.0%

1.7%
100: Mobilehome Rent Stabilization

0.6%

1.0%

1.0%

0.8%

1.0%

0.7%

1.5%

0.7%

0.0%
100: Public Works

0.0%

0.1 %

0.1 %

0.1 %

0.1 %

0.2%

0.0%

0.2%

0.0%
101: General Fd Capital Replacement

0.0%

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
110: Fire

7.8%

0.0%

0.0%

2.8%

0.0%

0.0%

0.0%

0.0%

0.0%
111: Fire Capital Replacement

0.1 %

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
140: Specific Plan

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
201: Public Safety

0.0%

24.7%

24.7%

23.5%

24.7%

45.4%

3.4%

45.4%

18.7%
202: RMRA

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
204: Gas Tax Fund

7.8%

6.6%

6.6%

5.4%

6.6%

2.9%

8.3%

2.9%

0.0%
206: Measure 1

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
207: Measure I - 2010-2040

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
224: Asset Forfeiture Fund

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
225: Misc. Special Revenue

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
229: Household Hazardous Waste

0.1 %

0.1 %

0.1 %

0.1 %

0.1 %

0.1 %

0.0%

0.1 %

0.0%
230: CalRecycle

0.1 %

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
235: ARPA -American Rescue Plan Act

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
236: CalTrans

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
237: AQMD Special Revenue

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
239: CDBG Special Revenue

0.0%

0.0%

0.0%

0.1 %

0.0%

0.1 %

0.0%

0.1 %

0.0%
240: PEG Video

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
250: Energy Independence Prog. Fund

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
260: Drainage DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
261: Traffic DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
262: Public Facilities DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
263: Fire Facilities DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
264: Park Facilities DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
270: State Law Enforce. Grant

0.2%

0.1 %

0.1 %

0.1 %

0.1 %

0.2%

0.0%

0.2%

0.0%
291: OTS Grant

0.0%

0.0%

0.0%

0.0%

0.0%

0.1 %

0.0%

0.1 %

0.0%
301: LLMD - Zone A

0.6%

0.1 %

0.1 %

0.4%

0.1 %

0.1 %

0.0%

0.1 %

0.0%
302: LLMD - Zone B

0.9%

0.4%

0.4%

0.8%

0.4%

0.7%

0.0%

0.7%

0.0%
303: LLMD - Zone C

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
304: LLMD - Zone D

0.5%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
305: LLMD - Zone E

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
306: LLMD - Zone F

0.4%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
307: LLMD - Zone G

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
308: LLMD - Zone H

0.7%

0.0%

0.0%

0.3%

0.0%

0.1 %

0.0%

0.1 %

0.0%
309: LLMD - Zone 1

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
310: LLMD -Zone J

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
311: LLMD - Zone K

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
312: LLMD -Zone L

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
313: LLMD - Zone M

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
314: LLMD - Zone N

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
315: LLMD - Zone O

0.5%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
316: LLMD - Zone P

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
317: LLMD - Zone Q

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
318: LLMD - Zone R

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
319: LLMD - Zone S

0.0%

0.0%

0.0%

0.0%

0.0%

0.1 %

0.0%

0.1 %

0.0%
320: LLM D -Zone T

0.6%

0.1 %

0.1 %

0.4%

0.1 %

0.1 %

0.0%

0.1 %

0.0%
321: LLMD - Zone U

0.3%

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
322: LLMD - Zone V

0.6%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
323: LLMD - Zone W

0.5%

0.0%

0.0%

0.2%

0.0%

0.1 %

0.0%

0.1 %

0.0%
324: LLMD - Zone X

0.5%

0.0%

0.0%

0.2%

0.0%

0.1 %

0.0%

0.1 %

0.0%
325: LLMD - Zone Y

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
326: LLMD - Zone Z

0.5%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
327: LLMD - Zone AA

0.3%

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
328: LLMD - Zone BB

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
329: LLMD - Zone CC

0.4%

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
330: LLMD - Zone DD

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
331: LLM D -Zone EE

0.0%

0.1 %

0.1 %

0.1 %

0.1 %

0.1 %

0.0%

0.1 %

0.0%
332: LLM D -Zone FF

0.4%

0.0%

0.0%

0.1 %

0.0%

0.0%

0.0%

0.0%

0.0%
W"VVILLDAN
20 Cost Allocation Plan

Table A-1 b: Initial Allocation Percentages (OMB Compliant CAP) - continued
First Iteration
Central Service/Operating Departments
333: LLMD - Zone GG
334: LLMD - Zone HH
335: LLMD - Zone II
336: LLMD - Zone JJ
337: LLMD - Zone KK
338: LLMD - Zone LL
340: LLMD - Zone NN
341: LLMD - Zone 00
342: LLMD - Zone PP
344: LLMD - Zone RR
345: LLMD - Zone SS
346: LLMD - Zone TT
348: LLMD - Zone W
349: LLMD - Zone WW
351: LLMD - Zone YY
352: LLMD - Zone ZZ
354: LLMD - Zone BBB
355: LLMD - Zone CCC
356: LLMD - Zone DDD
357: LLMD - Zone EEE
500: Street Maint. Fund
510: Drainage Facilities
520: Traffic Facilities
530: Public Facilities
540: Fire Facilities
550: Park Facilities
560: Park Capital Replacement Fund
570: Air Quality Improv.
590: Low Water Crossings
600: CDBG - Capital
610: Capital Projects Fund
620: General Capital Projects
720: CFD 98-1 Chapman Heights
810: RDA- Low Inc Housing Auth (HA)
826: RDA Successor Debt Service
DepartmentsCentral Service
100:
100:
100: City
100: City
100:
100: General
100: Human
100: Non-
100: Parks &
Accounting
Council
Manager
Finance
Svcs/City Clerk GovernmentalResources
Departmental
Facilities Maint.

Affairs
03%

0.1%

0.1%

0.5%

0.1%

0.2%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.5%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.3%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.5%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.1%

0.0%

0.6%

0.0%

0.0%

0.6%

0.0%

0.0%

0.0%

0.0%

0.0%

0.9%

0.0%

0.0%

0.8%

0.0%

0.0%

0.0%

0.0%

0.0%

1.4%

0.0%

0.0%

0.8%

0.0%

0.0%

0.0%

0.0%

0.0%

0.9%

0.0%

0.0%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.4%

0.0%

0.0%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.9%

0.9%

0.9%

1.8%

0.9%

1.8%

0.0%

1.8%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.5%

0.5%

0.5%

0.5%

1.0%

0.0%

1.0%

0.0%

0.7%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

1.2%

0.4%

0.4%

0.4%

0.4%

0.2%

0.6%

0.2%

0.0%
Wr'WILLUAN 21 Cost Allocation Plan

Table A-2a: Final Allocation Percentages (OMB Compliant CAP) Central Service/Operating Departments
100:
100: City
100: City
100: Finance
DepartmentsCentral Service
100: General
100:

Governmental
100: Human
100: Non-
Departmenta
100: Parks &
Facilities
Accounting
Council
Manager
Svcs/City Clerk
Affairs
Resources
I
Maint.
100: Accounting

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: City Council

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: City Manager

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: Finance

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: General Svcs/City Clerk

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: Governmental Affairs

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: Hunan Resources

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: Non -Departmental

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: Parks & Facilities Maint.

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
100: Community Development

5.1%

11.5%

11.5%

8.0%

11.5%

7.9%

13.9%

7.9%

2.9%
100: Community Services

42.1 %

32.7%

32.7%

31.5%

32.7%

24.5%

45.2%

24.5%

72.2%
100: Economic Development

1.0%

1.3%

1.3%

1.0%

1.3%

0.9%

1.5%

0.9%

0.3%
100: Engineering

3.1 %

7.4%

7.4%

4.9%

7.4%

3.9%

10.2%

3.9%

2.1 %
100: Mobilehome Rent Stabilization

0.8%

1.2%

1.2%

0.9%

1.2%

0.8%

1.8%

0.8%

0.1%
100: Public Works

0.0%

0.1%

0.1%

0.1%

0.1%

0.2%

0.0%

0.2%

0.0%
101: General Fd Capital Replacement

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
110: Fire

8.0%

0.5%

0.5%

3.2%

0.5%

0.3%

0.8%

0.3%

0.2%
111: Fire Capital Replacement

0.1%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
140: Specific Plan

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
201: Public Safety

9.1 %

32.0%

32.0%

30.0%

32.0%

50.8%

12.7%

50.8%

21.3%
202: RMRA

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
204: Gas Tax Fund

8.9%

8.0%

8.0%

6.4%

8.0%

3.8%

10.3%

3.8%

0.4%
206: Measure 1

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
207: Measure I - 2010-2040

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
224: Asset Forfeiture Fund

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
225: Misc. Special Revenue

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
229: Household Hazardous Waste

0.1%

0.1%

0.1%

0.1%

0.1%

0.1%

0.0%

0.1%

0.0%
230: CalRecycle

0.1%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
235: ARPA -American Rescue Plan Act

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
236: CalTrans

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
237: AQMD Special Revenue

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
239: CDBG Special Revenue

0.0%

0.0%

0.0%

0.1%

0.0%

0.1%

0.0%

0.1%

0.0%
240: PEG Video

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
250: Energy Independence Prog, Fund

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
260: Drainage DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
261: Traffic DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
262: Public Facilities DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
263: Fire Facilities DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
264: Park Facilities DIF

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
270: State Law Enforce. Grant

0.3%

0.1%

0.1%

0.2%

0.1%

0.2%

0.0%

0.2%

0.0%
291: OTS Grant

0.0%

0.0%

0.0%

0.0%

0.0%

0.1%

0.0%

0.1%

0.0%
301: LLMD -ZoneA

0.6%

0.1%

0.1%

0.4%

0.1%

0.1%

0.1%

0.1%

0.0%
302: LLMD - Zone B

1.0%

0.5%

0.5%

0.9%

0.5%

0.8%

0.2%

0.8%

0.0%
303: LLMD - Zone C

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
304: LLMD - Zone D

0.6%

0.0%

0.0%

0.2%

0.0%

0.0%

0.1%

0.0%

0.0%
305: LLMD - Zone E

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
306: LLMD - Zone F

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
307: LLMD - Zone G

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
308: LLMD - Zone H

0.8%

0.1%

0.1%

0.3%

0.1%

0.1%

0.1%

0.1%

0.0%
309: LLMD - Zone 1

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
310: LLMD -Zone J

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
311: LLMD - Zone K

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
312: LLMD - Zone L

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
313: LLMD - Zone M

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
314: LLMD - Zone N

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
315: LLMD - Zone 0

0.6%

0.0%

0.0%

0.2%

0.0%

0.0%

0.1%

0.0%

0.0%
316: LLMD - Zone P

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
317: LLMD - Zone Q

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
318: LLMD - Zone R

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
319: LLMD -ZoneS

0.0%

0.1%

0.1%

0.1%
0A%

0.1%

0.0%

0.1%

0.0%
320: LLMD - Zone T

0.6%

0.1%

0.1%

0.4%

0.1%

0.1%

0.1%

0.1%

0.0%
321: LLMD - Zone U

0.3%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
322: LLMD - Zone V

0.6%

0.1%

0.1%

0.2%

0.1%

0.0%

0.1%

0.0%

0.0%
323: LLMD - Zone W

0.5%

0.1%

0.1%

0.2%

0.1%
0A%

0.1%

0.1%

0.0%
324: LLMD - Zone X

0.6%

0.1%

0.1%

0.2%

0.1%

0.1%

0.1%

0.1%

0.0%
325: LLMD - Zone Y

0.1%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
326: LLMD - Zone Z

0.6%

0.0%

0.0%

0.2%

0.0%

0.0%

0.1%

0.0%

0.0%
327: LLMD - Zone AA

0.3%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
328: LLMD - Zone BB

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
329: LLMD - Zone CC

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
330: LLMD - Zone DD

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
331:LLMD - Zone EE

0.0%

0.1%

0.1%
0A%

0.1%

0.1%

0.0%

0.1%

0.0%
332: LLMD - Zone FF

0.4%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
W"WILLDAN
22 Cost Allocation
Plan

Table A-2b: Final Allocation Percentages (OMB Compliant CAP) -
continued
DepartmentsCentral Service
100:
100: Non-
100: Parks &
Central Service/Operating Departments
100:
100: City
100: City
100: Finance
General
100 General
Governmental
100: Human
Departmenta
Facilities
Accounting
Council
Manager
Svcs/C Clerk
Resources
Affairs
I
Maint.
333: LLMD - Zone GG

0.7%

0.2%

0.2%

0.5%

0.2%

0.3%

0.1%

0.3%

0.0%
334: LLMD -Zone HH

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
335: LLMD-Zonell

0.5%

0.1%

0.1%

0.2%

0.1%

0.1%

0.1%

0.1%

0.0%
336: LLMD - Zone JJ

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
337: LLMD - Zone KK

0.4%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
338: LLMD - Zone LL

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
340: LLMD - Zone NN

0.3%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
341: LLMD - Zone 00

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
342:LLMD-Zone PP

0.4%

0.1%

0.1%

0.2%

0.1%

0.1%

0.0%

0.1%

0.0%
344: LLMD - Zone RR

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
345: LLMD - Zone SS

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
346: LLMD - Zone TT

0.6%

0.0%

0.0%

0.2%

0.0%

0.0%

0.1%

0.0%

0.0%
348: LLMD - Zone W

0.4%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
349: LLMD - Zone WW

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
351: LLMD -Zone YY

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
352: LLMD - Zone ZZ

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
354: LLMD - Zone BBB

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
355: LLMD - Zone CCC

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
356: LLMD - Zone DDD

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
357:LLMD - Zone EEE

0.0%

0.1%

0.1%

0.1%

0.1%

0.1%

0.0%

0.1%

0.0%
500: Street Maint. Fund

0.6%

0.1%

0.1%

0.7%

0.1%

0.0%

0.1%

0.0%

0.0%
510: Drainage Facilities

1.0%

0.1%

0.1%

0.8%

0.1%

0.0%

0.1%

0.0%

0.0%
520: Traffic Facilities

1.4%

0.1%

0.1%

0.8%

0.1%

0.1%

0.2%

0.1%

0.0%
530: Public Facilities

1.0%

0.1%

0.1%

0.4%

0.1%

0.0%

0.1%

0.0%

0.0%
540: Fire Facilities

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
550: Park Facilities

0.4%

0.0%

0.0%

0.4%

0.0%

0.0%

0.0%

0.0%

0.0%
560: Park Capital Replacement Fund

0.1%

0.0%

0.0%

0.2%

0.0%

0.0%

0.0%

0.0%

0.0%
570: Air Quality Improv.

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
590: Low Water Crossings

0.1%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
600: CDBG - Capital

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%

0.0%
610: Capital Projects Fund

1.1 %

1.1 %

1.1 %

2.0%

1.1 %

1.9%

0.3%

1.9%

0.1%
620: General Capital Projects

0.0%

0.0%

0.0%

0.1%

0.0%

0.0%

0.0%

0.0%

0.0%
720: CFD 98-1 Chapman Heights

0.3%

0.6%

0.6%

0.6%

0.6%

1.1 %

0.1%

1.1 %

0.0%
810: RDA- Low Inc Housing Auth (HA)

0.7%

0.0%

0.0%

0.1%

0.0%

0.0%

0.1%

0.0%

0.0%
826: RDA Successor Debt Service

1.3%

0.5%

0.5%

0.5%

0.5%

0.3%

0.8%

0.3%

0.0%
W"WILLDAN 23 Cost Allocation Plan

Table A-3a: Final Allocation Amounts (OMB Compliant CAP) _ - -
Central Service Departments
Department Classification
Department
100: 100: City
100: City
100: Finance
100: General 100.

Governmental
100: Human
100: Non
100: Parks &
Total
Accounting Council
Manager
Svcs/City Clerk Affairs
Resources
Departmental
Facilities Maint.

Allocation
945,496 0
1,345,817
798,S91
S10,909 0
449,369
301,300
3,635,322
7,986,804
Operating Department
100: Community Development
48,509
154,616
63,647
58,697
62,674
23,707
106,545
518.395
Operating Department
100: Community Services
397,594
440,642
251,918
167,280
203,265
73,929
2,624,485
4,159,113
Operating Department
100: Economic Development
9,173
17,369
8,096
6,594
6,895
2,831
11,577
62,536
Operating Department
100: Engineering
29,576
99,585
39,025
37,805
46,034
11,732
76,904
340,661
Operating Department
100: Mobilehome Rent Stabilization
7,597
16,280
7,417
6,180
8,150
2,520
1,846
49,991
Operating Department
100: Public Works
258
1,761
1,040
668
123
712
178
4,741
Operating Department
101: General Fd Capital Replacement
277
69 716
26 32
7 55
1,184
Operating Department
110: Fire
75,429
7,227
25,399
2,744
3,412
763
5,789
120,763
Operating Department
111: Fire Capital Replacement
1,043
145
1,008
55 -
68 15
116
2,450
Operating Department
140: Specific Plan
-
-
-
-
-
-
-
-
Operating Department
201: Public Safety
85,877
431,050
239,877
163,638
57,094
152,935
773,333
1,903,805
Operating Department
202: RMRA
-
-
-
-
_
_
Operating Department
204: Gas Tax Fund
84,403 -
107,497
51,412
40,809 -
46,070
11,511
13,517
355,218
Operating Department
206: Measure I
-
-
-
-
-
-
_
_
Operating Department
207: Measure I - 2010-2040
- -
-
-
-
-
-
-
Operating Department
224: Asset Forfeiture Fund
766 -
76 292
29 36
8 61
1,266
Operating Department
225: Misc. Special Revenue
941 -
186
1,703
70 86
20 148
3,154
Operating Department
229: Household Hazardous Waste
636 -
890
772
338
85 343
130
3,193
Operating Department
230: CalRecycle
666 -
208
586
79 47
59 78
1,724
Operating Department
235: ARPA -American Rescue Plan Act
- -
-
-
- -
-
-
-
-
Operating Department
236: CatTrans
Operating Department
237: AQMD Special Revenue
-
-
-
-
-
-
Operating Department
239: CDBG Special Revenue
335
472
929
179
60 171
95 2,241
Operating Department
240: PEG Video
-
-
-
-
-
Operating Department
250: Energy Independence Prog. Fund
-
-
Operating Department
260: Drainage DIF
- -
-
-
- -
-
-
-
-
Operating Department
261: Traffic DIF
-
Operating Department
262: Public Facilities DIF
-
-
-
Operating Department
263: Fire Facilities DIF
-
Operating Department
264: Park Facilities DIF
- -
-
-
- -
-
-
-
-
Operating Department
270: State Law Enforce. Grant
2,386
1,774
1,258
673
196
664
304
7,255
Operating Department
291: OTS Grant
93 638
373
242
44 258
64 1,713
Operating Department
301: LLMD - Zone A
6,011
1,452
3,249
551
349
403
579
12,594
Operating Department
302: LLMD - Zone B
9,314
6,786
7,454
2,576
829
2,480
1,307
30,747
Operating Department
303: LLMD - Zone C
0 3
2 1
0 1
0 9
Operating Department
304: LLMD - Zone D
5,234
637
1,435
242
234
117
394
8,292
Operating Department
305: LLMD - Zone E
0 3
2 1
0 1
0 9
Operating Department
306: LLMD - Zone F
4,100
579
1,309
220
192
121
323
6,845
Operating Department
307: LLMD - Zone G
1 9
5 3
1 4
1 25
Operating Department
308: LLMD - Zone H
7,220
1,285
2,608
488
360
319
601
12,880
Operating Department
309: LLMD - Zone I
1 6
4 2
0 2
1 16
Operating Department
310: LLMD - Zone J
2 10
6 4
1 4
1 28
Operating Department
311: LLMD - Zone K
4 28
17 11
2 12
3 76
Operating Department
312: LLMD - Zone L
1 7
4 3
0 3
1 18
Operating Department
313: LLMD - Zone M
0 3
2 1
0 1
0 8
Operating Department
314: LLMD - Zane N
2 14
8 5
1 6
1 39
Operating Department
315: LLMD - Zone 0
5,242
658
1,663
250
242
121
407
8,582
Operating Department
316: LLMD - Zone P
3 -
23 13
9 -
2 9
2 60
Operating Department
317: LLMD - Zone Q
0 3
2 1
0 1
0 9
Operating Department
318: LLMD - Zone R
1 7
4 3
0 3
1 18
24 Cost Allocation Plan
W 1NILLDAN

Table A-3b:

Final Allocation Amounts (OMB Compliant CAP) - continued Department Classification
Department
100: 100: City
100: City
Central Service Departments
100: General 100:
100: Finance GovemmentaI
100: Human
100: Non-
100: Parks &
Total
Accounting Council
Manager
Svcs/City Clerk Affairs
Resources
Departmental
Facilities Maint.

Allocation
945,496 0
1,345,827
798,591
510,909 0
449,369
301,300
3,635,322
7,986,804
Operating Department
319: LLMD - Zone S
360
754
458
286
61 299
90 2,309
Operating Department
320: LLMD -Zone T
6,019
1,509
3,272
573
353
426
584
12,736
Operating Department
321: LLMD - Zone U
2,694
364
1,061
138
131
68 221
4,677
Operating Department
322: LLMD - Zone V
5,504
739
1,717
280
255
147
429
9,072
Operating Department
323: LLMD -Zone W
5,158
968
1,665
368 -
254
253
422
9,088
Operating Department
324: LLMD - Zone X
5,318
1,212
1,771
460 -
274
350
452
9,837
Operating Department
325: LLMD - Zone Y
1,154
162
414
61 -
55 33
93 1,973
Operating Department
326: LLMD - Zone Z
5,229
607
1,406
230 -
232
105
390
8,199
Operating Department
327: LLMD - Zone AA
2,550
273
794
104 -
115
39 194
4,070
Operating Department
328: LLMD - Zone BB
3,972 -
521
1,470
198 -
190
96 320
6,767
Operating Department
329: LLMD - Zone CC
3,962 -
491

1.237
186 -
182
89 306
6,453
Operating Department
330: LLMD - Zone DO
1,266 -
114
169
43 -
50 15
84 1,741
Operating Department
331: LLMD - Zone EE
155 -
1,058
618
402 -
74 428
107
2,841
Operating Department
332:LLMD - Zone FF
3,964 -
542
1,062
206 -
180
114
301
6,369
Operating Department
333:LLMD - Zone GG
6,808 -
2,590
4,187
983 -
455
843
741
16,608
Operating Department
334: LLMD - Zone HH
171 -
315
193
120 -
26 124
39 989
Operating Department
335: LLMD-Zone II
5,132 -
799
1,510
303 -
241
186
403
8,574
Operating Department
336:LLMD - Zone JJ
3,838 -
489
1,260
186 -
179
90 301
6,342
Operating Department
337: LLMD- ZoneKK
3,560 -
370
753
140 -
150
58 253
5,283
Operating Department
33& LLMD - Zone LL
1,400 -
173
212
66 -
58 36
97 2,041
Operating Department
340: LLMD -Zone NN
2,696 -
421
867
160 -
129
97 215
4,586
Operating Department
341: LLMD - Zone 00
2 -
11 6
4 -
1 4
1 28
Operating Department
342: LLMD - Zone PP
3,992 -
696
1,357
264 -
196
172
327
7,004
Operating Department
344: LLMD - Zone RR
8 -
54 32
21 -
4 22
5 146
Operating Department
345: LLMD - Zone SS
16 -
112
65 42 -
8 45
11 300
Operating Department
346: LLMD - Zone TT
5,229 -
639
1,232
242 -
228
122
384
8,075
Operating Department
348: LLMD - Zone W
4,227 -
516
1,701
196 -
204
84 345
7,273
Operating Department
349: LLMD - Zone WW
12 -
85 49
32 -
6 34
9 227
Operating Department
351: LLMD - Zone YY
1 -
10 6
4 -
1 4
1 26
Operating Department
352: LLMD - Zone ZZ
19 -
129
75 49 -
9 52
13 346
Operating Department
354: LLMD - Zone BBB
13 90
53 34 -
6 36
9 242
Operating Department
355: LLMD - Zone CCC
1 -
9 5
3 -
1 4
1 24
Operating Department
356: LLMD - Zone ODD
1,270 -
139
183
53 -
51 25
86 1,807
Operating Department
357: LLMD - Zone EEE
109 -
743
434
282 -
52 301
75 1,995
Operating Department
500: Street Maint. Fund

5.732 -
793
5,465
301 -
371
84 633
13,378
Operating Department
510: Drainage Facilities
9,296 -
1,127
6,557
428 -
529
120
900
18,955
Operating Department
520: Traffic Facilities
13,578 -
1,440
6,597
547
678
152
1,153
24,145
Operating Department
530: Public Facilities
9,055 -
885
3,304
336 -
418
93 709
14,801
Operating Department
540: Fire Facilities
-
-
-
-
-
-
-
-
Operating Department
5% Park Facilities
3,756
479
Z991
182
224
51 383
8,066
Operating Department
560: Park Capital Replacement Fund
933
169
1,478
64 79
18 135
2,877
Operating Department
570: Air Quality Improv.
382
37 127
14 17
4 29
610
Operating Department
590: Low Water Crossings
909
120
780
45 56
13 96
2,018
Operating Department
600: CDBG - Capital
893
87 318
33 41
9 69
1,450
Operating Department
610: Capital Projects Fund
10,531
15,308
16,064
5,812
1,524
5,851
2,348
57,438
Operating Department
620: General Capital Projects
411
95 9"
36 44
10 76
1,616
Operating Department
720: CFD 98.1 Chapman Heights
2,455
8,225
4,918
3,122
614
3,297
903
23,534
Operating Department
810: RDA- Low Inc Housing Auth (HA)
6,704
548
879
208
260
57 439
9,095
Operating Department
826: RDA Successor Debt Service
12,353
6,804
3,618
2,583
3,521
943
1,290
31,113
nr VNILLUAN
25 Cost Allocation Plan

Table B-la: Final Allocation Amounts (Full CAP)
Department Classification
Department
100:
100: City
500: City
100; Finance
300: General
Governmental
100:
100: Human
100: Non-
100: Parks &
Total
Accounting
Council
Manager
SVM,City Clerk
Affairs
Resources
Departmental
Facilities Maint.

Allocation
946,496
176,078
1,346,417
799,691
S29,209
1,049,564
449,569
542,000
3,642,222
9,481,246
Operating Department
100: Community Development
48,560
20,229
154,685
63,735
60,799
82,584
62,702
42,647
106,747
642,688
Operating Department
100: Community Services
398,014
57,651
440,839
252.265
173,272
257,529
203,355
132,989
2,629,466
4,545,380
Operating Department
100: Economic Development
9,183
2,273
17,377
8,108
6,830
9,861
6,898
5,092
11,599
77,221
Operating Department
1DO: Engineering
29,608
13,029

99.630
39,079
39,159
40,866
46,054
21,104
77,050
405,579
Operating Department
100: Mobilehome Rent Stabilization
7,605
2,130
16,287
7,427
6,402
8,779
8,153
4,534
1,850
63,167
Operating Department
100: Public Works
258
230
1,762
1,041
692
2,481
123
1,281
179
8,048
Operating Department
101: General Fd Capital Replacement
277
9 69
717
27 26
32 13
55 1,227
Operating Department
110: Fire
75,509
946
7,231
25,434
2,842
2,656
3,413
1,372
5,800
125,203
Operating Department
111: Fire Capital Replacement

1.G44
19 145
1,009
57 54
68 28
116
2,540
Operating Department
140: Specific Plan
-
-
-
-
-
-
-
-
-
-
Operating Department
201: Public Safety
85,968
56,396
431,242
240,208
169,500
532,741
57,119
275,110
774,801
2,623,085
Operating Department
202: RMRA
-
-
-
-
-
-
-
-
-
-
Operating Department
204: Gas Tax Fund
84,492
14,064
107,545
51,483
42,271
40,097
46,090
20,706
13,543
420,291
Operating Department
206: Measure I
-
-
-
-
-
-
-
-
-
-
Operating Department
207: Measure I - 2010-2040
-
-
-
-
-
-
-
-
-
Operating Department
224: Asset Forfeiture Fund
766
10 76
292
30 28
36 14
61 1,313
Operating Department
225: Misc. Special Revenue
942
24 186
1,705
73 69
86 36
148
3,269
Operating Department
229: Household Hazardous Waste
636
116
890
773
350
1,195
85 617
130
4,793
Operating Department
230: CalRecycie
667
27 208
587
82 207
47 107
79 2,010
Operating Department
235: ARPA -American Rescue Plan Act
-
-
-
-
-
-
-
Operating Department
236: CalTrans
-
-
Operating Department
237: AQMD Special Revenue
-
-
-
-
-
-
Operating Department
239: CDBG Special Revenue
336
62 472
930
186
595
60 307
95 3,043
Operating Department
240: PEG Video
-
-
-
-
-
-
-
-
Operating Department
250: Energy Independence Prog. Fund
-
-
-
Operating Department
260: Drainage DIF
Operating Department
261: Traffic DIF
-
Operating Department
262: Public Facilities DIF
-
-
-
Operating Department
263: Fire Facilities DIF
-
-
-
Operating Department
264: Park Facilities DIF
-
-
-
-
-
-
-
-
-
-
Operating Department
270: State Law Enforce. Grant
2,388
232
1,775
1,260
698
2,314
196
1,195
305
10,361
Operating Department
291: OTS Grant
94 83
638
373
251
899
44 464
65 2,912
Operating Department
301: LLMD - Zone A
6,017
190
1,452
3,254
571
1,403
349
725
580
14,541
Operating Department
302: LLMD - Zone B
9,324
888
6,789
7,464
2,668
8,639
830
4,461
1,310
42,373
Operating Department
303: LLMD - Zone C
0 0
3 2
1 5
0 2
0 15
Operating Department
304: LLMD - Zone D
5,239
83 637
1,437
250
407
234
210
395
8,893
Operating Department
305: LLMD- Zone E
0 0
3 2
1 5
0 2
0 15
Operating Department
306: LLMD - Zone F
4,105
76 579
1,311
228
423
193
218
324
7,455
Operating Department
307: LLMD - Zone G
1 1
9 5
4 13
1 7
1 42
Operating Department
308: LLMD - Zone H
7,227
168
1,286
2,611
505
1,110
361
573
602
14,444
Operating Department
309: LLMD - Zone 1
1 1
6 4
2 9
0 4
1 28
Operating Department
310: LLMD - Zone J
2 1
10 6
4 15
1 7
1 47
Operating Department
311: LLMD - Zone K
4 4
28 17
11 40
2 21
3 130
Operating Department
312: LLMD - Zone L
1 1
7 4
3 9
0 5
1 30
Operating Department
313: LLMD - Zone M
0 0
3 2
1 4
0 2
0 14
Operating Department
314: LLMD - Zone N
2 2
14 8
6 20
1 11
1 66
Operating Department
315: LLMD - Zone O
5,248
86 658
1,665
259
420
242
217
408
9,203
Operating Department
316: LLMD - Zone P
3 3
23 13
9 32
2 16
2 103
Operating Department
317: LLMD - Zone Q
0 0
3 2
1 4
0 2
0 14
Operating Department
318: LLMD - Zone R
1 1
7 4
3 9
0 5
1 30
27 Cost Allocation Plan
"�
Y1I WILLDAN

Table B-lb: Final Allocation Amounts (Full CAP) - continued Department Classification
Department
100:
100: City
100: City
DepartmentsCentral Service
100: General
300: Finance
100:

Governmental
Governmental
200: Human
100: Non-
100: Parks &
Total
Accounting
Council
Manager
Clerk
Affairs
Resources
Departmental Facilities Maint.

Allocation
946,496
176,079
1,346A17
799,691 529,209
1,049,564
449,569
542,000
3,642,222
9,481,246
Operating Department
319: LLMD - Zone S
361
99 754
459
296
1,041
61 538
91 3,699
Operating Department
32O:LLMD - Zone T
6,D25
197
1,510
3,276
594
1,485
353
767
585
14,793
Operating Department
321: LLMD - Zone U
Z697
48 364
1,062
143
238
131
123
222
5,028
Operating Department
322: LLMD - Zone V
5,509
97 739
1,719
290
513
255
265
430
9,819
Operating Department
323: LLMD - Zone W
5,164
127
969
1,667
381
881
254
455
423
10,321
Operating Department
324: LLMD - Zone X
5,323
159
1,213
1,774
477
1,218
274
629
453
11,519
Operating Department
325: LLMD - Zone Y
1,156
21 162
415
64 114
55 59
93 2,139
Operating Department
326: LLMD - Zone Z
5,234
79 607
1,408
239
365
232
189
391
8,744
Operating Department
327: LLMD - Zone AA
2,553
36 273
795
107
137
115
71 195
4,281
Operating Department
328: LLMD - Zone BB
3,976
68 521
1,472
205
335
190
173
321
7,262
Operating Department
329: LLMD - Zone CC
3,966
64 491
1,238
193
309
182
160
307
6,911
Operating Department
330: LLMD - Zone OD
1,268
15 114
169
45 53
50 28
84 1,825
Operating Department
331: LLMD - Zone EE
155
138
1,058
619
416
1,491
74 770
107
4,828
Operating Department
332: LLMD - Zone FF
3,969
71 542
1,064
213
397
180
205
302
6,942
Operating Department
333: LLMD - Zone GG
6,815
339
2,591
4,192
1,019
2,937
456
1,517
743
20,609
Operating Department
334: LLMD - Zone HH
171
41 315
193
124
434
26 224
39 1,568
Operating Department
335: LLMD - Zone II
5,138
105
800
1,512
314
648
241
334
403
9,494
Operating Department
336: LLMD - Zone JJ
3,842
64 489
1,262
192
315
179
163
301
6,807
Operating Department
337: LLMD - Zone KK
3,563
48 370
754
145
201
150
104
253
5,588
Operating Department
338: LLMD - Zone LL
1,401
23 173
212
68 125
58 65
97 2,222
Operating Department
340: LLMD - Zone NN
2,699
55 421
869
166
337
129
174
216
5,065
Operating Department
341: LLMD - Zone 00
2 1
11 6
4 15
1 8
1 48
Operating Department
342: LLMD - Zone PP
3,996
91 696
1,358
274
599
196
309
328
7,848
Operating Department
344: LLMD - Zone RR
8 7
54 32
21 77
4 40
6 248
Operating Department
345: LLMD - Zone SS
16 15
112
65 44
157
8 81
11 510
Operating Department
346: LLMD - Zone TT
5,234
84 639
1,234
251
425
228
220
384
8,698
Operating Department
348: LLMD - Zone VV
4,231
68 516
1,703
203
291
205
150
346
7,713
Operating Department
349:LLMD - Zone WW
12 11
85 50
33 119
6 62
9 386
Operating Department
351: LLMD - Zone YY
1 1
10 6
4 14
1 7
1 44
Operating Department
352: LLMD - Zone ZZ
19 17
129
75 51
182
9 94
13 588
Operating Department
354: LLMD - Zone BBB
13 12
90 53
35 127
6 65
9 411
Operating Department
355: LLMD - Zone CCC
1 1
9 5
4 13
1 7
1 41
Operating Department
356: LLMD- Zone ODD
1,271
18 139
183
55 88
51 45
86 1,937
Operating Department
357: LLMD - Zone EEE
109
97 743
435
292
1,047
52 541
75 3,390
Operating Department
500: Street Maint. Fund
5,738
104
793
5,473
312
294
371
152
634
13,870
Operating Department
510: Drainage Facilities
9,305
147
1,127
6,566
443
417
529
215
902
19,652
Operating Department
520: Traffic Facilities
13,592
188
1,441
6,606
566
531
678
274
1,155
25,033
Operating Department
530: Public Facilities
9,065
116
886
3,309
348
326
418
168
710
15,345
Operating Department
540: Fire Facilities
-
-
-
-
-
-
-
-
-
-
Operating Department
550: Park Facilities
3,760
63 479
2,995
188
177
224
92 383
8,362
Operating Department
560: Park Capital Replacement Fund
934
22 170
1,480
67 63
79 33
135
2,983
Operating Department
570: Air Quality Improv.
383
5 37
127
14 13
17 7
29 633
Operating Department
590: Low Water Crossings
910
16 120
781
47 44
56 23
96 2,092
Operating Department
600: CDBG - Capital
893
11 87
319
34 32
41 16
70 1,503
Operating Department
610: Capital Projects Fund
10,542
2,003
15,315
16,086
6,020
20,382
1,524
10,526
2,353
84,751
Operating Department
620 General Capital Projects
411
12 95
946
37 36
44 18
76 1,675
Operating Department
720: CFD 98-1 Chapman Heights
2,457
1,076
8,228
4,925
3,234
11,484
615

5.930
905
38,855
Operating Department
810: RDA- Low Inc Housing Auth (HA)
6,711
72 548
881
215
200
260
103
440
9,430
Operating Department
826: RDA Successor Debt Service
12,366
890
6,807
3,623
2,676
3,285
3,522
1,696
1,293
36,159
28 Cost Allocation Plan
"�
nr WILLDAN

i A _

YILLDAN

NANCIAL SERVICES
27368 Via Industria, Suite 200
Temecula, California 92590-4856
800.755.6864 Fax:888.326.6864
951.587.3500 Fax:951.587.3510
www.willdan.com
l.M

ATTACHMENT 5

Attachment 2
Cost Allocation Plan Update
Budgetary Impact of Cost Allocation Plan Update
Costs Charged to Funds Other than the General Fund
FY25 Adopted
Budget CAP
FY25 Projected Budget CAP
Full CAP or OMB
Reporting Fund
(2021 Willdan Study)
(2025 CAP Update)
Compliant
Fire Services Fund
$
127,743
Full CAP
Public Safety *
$
738,162
$
2,623,085
Full CAP
Gas Tax Fund
$
142,657
$
355,218
OMB Compliant
Measure 1
$
2,107
OMB Compliant
Asset Forfeiture Fund
$
19 $
1,266
OMB Compliant
PEG Video
$
85 Full CAP
LLMD - Zone A
$
4,299
$
14,541
Full CAP
LLMD -Zone B
$
30,397
$
42,373
Full CAP
LLMD -Zone C
$
17 $
15 Full CAP
LLMD -Zone D
$
857
$
8,893
Full CAP
LLMD -Zone E
$
17 $
15 Full CAP
LLMD -Zone F
$
1,039
$
7,455
Full CAP
LLMD - Zone G
$
47 $
42 Full CAP
LLMD -Zone H
$
3,157
$
14,444
Full CAP
LLMD -Zone 1
$
32 $
28 Full CAP
LLMD - Zone J
$
53 $
47 Full CAP
LLMD -Zone K
$
147
$
130
Full CAP
LLMD -Zone L
$
34 $
30 Full CAP
LLMD - Zone M
$
16 $
14 Full CAP
LLMD - Zone N
$
75 $
66 Full CAP
LLMD -Zone 0
$
883
$
9,203
Full CAP
LLMD -Zone P
$
116
$
103
Full CAP
LLMD - Zone Q
$
16 $
14 Full CAP
LLMD - Zone R
$
34 $
30 Full CAP
LLMD - Zone S
$
3,780
$
3,699
Full CAP
LLMD - Zone T
$
4,601
$
14,793
Full CAP
LLMD -Zone U
$
517
$
5,028
Full CAP
LLMD - Zone V
$
1,198
$
9,819
Full CAP
LLMD - Zone W
$
2,601
$
10,321
Full CAP
LLMD - Zone X
$
3,824
$
11,519
Full CAP
LLMD -Zone Y
$
269
$
2,139
Full CAP
LLMD - Zone Z
$
706
$
8,744
Full CAP
LLMD - Zone AA
$
179
$
4,281
Full CAP
LLMD - Zone BB
$
712
$
7,262
Full CAP
LLMD - Zone CC
$
639
$
6,911
Full CAP
LLMD - Zone DD
$
57 $
1,825
Full CAP
LLMD - Zone EE
$
5,453
$
4,828
Full CAP
LLMD - Zone FF
$
982
$
6,942
Full CAP
LLMD - Zone GG
$
9,818
$
20,609
Full CAP

Attachment 2
Cost Allocation Plan Update
LLMD -Zone HH
$
1,572
$
1,568
Full CAP
LLMD -Zone II
$
1,752
$
9,494
Full CAP
LLMD - Zone JJ
$
670
$
6,807
Full CAP
LLMD -Zone KK
$
322
$
5,588
Full CAP
LLMD -Zone LL
$
307
$
2,222
Full CAP
LLMD -Zone NN
$
900
$
5,065
Full CAP
LLMD -Zone 00
$
55 $
48 Full CAP
LLMD - Zone PP
$
1,698
$
7,848
Full CAP
LLMD - Zone RR
$
281
$
248
Full CAP
LLMD - Zone SS
$
576
$
510
Full CAP
LLMD -Zone TT
$
945
$
8,698
Full CAP
LLMD - Zone VV
$
500
$
7,713
Full CAP
LLMD - Zone WW
$
436
$
386
Full CAP
LLMD - Zone YY
$
50 $
44 Full CAP
LLMD - Zone ZZ
$
664
$
588
Full CAP
LLMD -Zone BBB
$
464
$
411
Full CAP
LLMD - Zone CCC
$
46 $
41 Full CAP
LLMD -Zone DDD
$
184
$
1,937
Full CAP
LLMD - Zone EEE
$
3,829
$
3,390
Full CAP
Street Maint. Fund
$
36,317
$
13,378
OMB Compliant
Drainage Facilities
$
59,060
$
19,652
Full CAP
Traffic Facilities
$
105,366
$
25,033
Full CAP
Public Facilities
$
52,962
$
15,345
Full CAP
Fire Facilities
$
135,231
Full CAP
Park Facilities
$
74,592
$
8,362
Full CAP
Park Capital Replacement Fund
$
186
$
2,983
Full CAP
Low Water Crossings
$
3,826
$
2,018
OMB Compliant
Capital Projects Fund
$
4,757
$
84,751
Full CAP
General Capital Projects
$
1,675
Full CAP
CFD 98-1 Chapman Heights
$
64,372
$
38,855
Full CAP
RDA- Low Inc Housing Auth (HA)
$
4,413
$
9,430
Full CAP
RDA Successor Debt Service
$
54,670
$
36,159
Full CAP
$
1,570,605
$
3,643,723
* Assumptions/estimates were made in the FY25 Adopted Budget for the Public Safety CAP costs, as this fund did not exist at the time of the 2021 CAP Study.

ATTACHMENT

0 A
D,F1
Cost Allocation Plan

I LLDAN

FINANCIAL SERVICES

Table of Contents
Tableof Contents.............................................................................................................................................. i Listof Tables.................................................................................................................................................... ii Certification of Cost Allocation Plan................................................................................................................1 ExecutiveSummary.......................................................................................................................................... 2 Introduction..................................................................................................................................................... 7 Approach.......................................................................................................................................................... 8 Methodology................................................................................................................................................................ 8 Applications.................................................................................................................................................................. 9 OMB Super Circular and 2 CFR Part 200....................................................................................................................... 9 Central Service Departments......................................................................................................................................10 DistributionBases.......................................................................................................................................................11 Allocable Costs and Distribution Bases..........................................................................................................12 AllocableCosts...........................................................................................................................................................12 Central Service Allocation Methodology....................................................................................................................13 Section 1: Administrative Services.........................................................................................................................13 Section2: City Council............................................................................................................................................13 Section3: City Manager.........................................................................................................................................14 Section4: Finance..................................................................................................................................................15 Section 5: General Services / City Clerk.................................................................................................................15 Section 6: Information Systems.............................................................................................................................16 Section7: Non Departmental................................................................................................................................16 Section8: Depreciation..........................................................................................................................................17 IterativeAllocation.....................................................................................................................................................18 AppendixA.....................................................................................................................................................19 AppendixB..................................................................................................................................................... 23 W WILLDAN i Cost Allocation Plan

List of Tables
Table 1a: Allocated Costs to Recipient Departments (OMB Compliant CAP) .................................................. 3 Table 1b: Allocated Costs to Recipient Departments (OMB Compliant CAP) — continued .............................. 4 Table 2a: Allocated Costs to Recipient Departments (Full CAP)...................................................................... 5 Table 2b: Allocated Costs to Recipient Departments (Full CAP) — continued .................................................. 6 Table 3: Allocable Cost Summary................................................................................................................... 12 Table A-1: Initial Allocation Percentages (OMB Compliant CAP)................................................................... 20 Table A-2: Final Allocation Percentages (OMB Compliant CAP).................................................................... 21 Table A-3: Final Allocation Amounts (OMB Compliant CAP)......................................................................... 22 Table B-1: Final Allocation Amounts (Full CAP)............................................................................................. 24 V/WILLDAN ii Cost Allocation Plan

PEA
Certification of Cost Allocation Plan
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief:
(1) All costs included in this proposal 6/16/2021 to establish cost allocations or billings for FY 2019-20 are allowable in accordance with the requirements of this Part and the Federal award(s) to which they apply.

Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the Federal awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently.

I declare that the foregoing is true and correct.

Governmental Unit: City of Yucaipa
Signature:

Name of City Official:

Title:

Date of Execution:
1%Y VVILLDAN 1 Cost Allocation Plan

Executive Summary
This cost allocation plan ("CAP") summarizes a comprehensive analysis that has been completed for the City of Yucaipa, California (the "City") to determine the appropriate allocation of costs from central service departments to the operating departments. The primary objective is to allocate costs from departments that provide services internally to operating departments that conduct the day-to-day operations necessary to serve the community. The internal service costs typically represent (a) incurred for a common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the central service departments.

To ensure central service department costs are appropriately allocated to the operating departments, Willdan analyzed the City's cost code structure to determine which types costs are allowable versus unallowable in accordance with standard and accepted cost allocation principles. The term "allocable costs" as used herein, applies to costs that are allowable for allocation.

The study is comprised of two separate allocation plans. Table 1 is the summary results of the allocation in compliance with the Office of Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles). Table 2 that follows is the summary results of the full plan. The report below includes descriptions of the differences between the two plans, their separate purposes, and specific details of when the plans deviate from each other.

W'WILLDAN 2 Cost Allocation Plan

Table la: Allocated Costs to Recipient Departments
(OMB Compliant CAP)
Allocated Cost Summary Fiscal Year 2020-2021
General Fund
01: Aquatics
01: Building & Safety
01: Camps
01: Code Enforcement
01: Community Center / Gymnasium
01: Community Services Administration
01: Crossing Guards
01: Economic Development
01: Parks & Facilities Maintenance
01: Planning
01: Police Services
01: Previous Year's Appropriations
01: Recreation Programs
01: Senior Services
01: Special Events
01: Sports
01: STARS Kid's Club
01: Street Maintenance
01: Teen Programs
01: Y PAC
01: Engineering
01: Mobile Home Rent Stabilization
Business Improvement District
04: Business Improvement District
PEG Franchise Fees
07: PEG Franchise Fees
Household Hazardous Waste
09: Household Hazardous Waste
Gas Tax Fund
10: Gas Tax Fund
LLMD
12: LLMD
Road Maintenance Rehab Account
13: Road Maintenance Rehab Account
Street Maint. Fund
14: Street Maint. Fund
Asset Forfeiture Fund
16: Asset Forfeiture Fund
Vehicle Fines Fund
17: Vehicle Fines Fund
Energy Independence Program
18: Energy Independence Program
CDBG
19: CDBG
Drainage Facilities
21: Drainage Facilities
$4,823,105
$18,371,037
26%
$32,438
$138,240
23%
$80,652
$606,385
13%
$6,616
$92,687
7%
$164,201
$409,104
40%
$44, 250
$211, 314
21 %
$195, 526
$287,113
68%
$5,428
$29,130
19%
$156,605
$121,578
129%
$355,097
$1,713,799
21 %
$242, 391
$269,180
90%
$649,514
$10,289,836
6%
$24, 750
$751, 986
3%
$23,047
$95,483
24%
$102,055
$159,132
64%
$49,516
$250,890
20%
$10,966
$31,789
34%
$59,529
$488,882
12%
$32,262
$1,331
2425%
$4,061
$14,004
29%
-$54
-$2,042
3%
$1, 064, 598
$1,150,105
93%
$41, 016
$263, 021
16%
$4,107
$31, 365
13%
$80
$3,043
3%
$2,070
$73,125
3%
$142,657
$890,553
16%
$89,332
$387,047
23%
$0
$0
$36, 317
$244, 090
15%
$18
$673
3%
$0
$0
$104
-$0
$20,327
$100,210
20%
$55, 910
$676,081
8%
by WILLDAN 3 Cost Allocation Plan

M
Table lb: Allocated Costs to Recipient Departments
(OMB Compliant CAP) - continued
Allocated Cost Summary Fiscal Year 2020-2021
$4,823,105
$18,371,037
26%
Traffic Facilities
22: Traffic Facilities
$99,805
$2,092,089
5%
Public Facilities
23: Public Facilities
$50,077
$104,892
48%
Fire Facilities
24: Fire Facilities
$133,679
$0
Park Facilities
25: Park Facilities
$70,366
$43,171
163%
PCRF
26: PCRF
$177
$6,688
3%
Air Quality Improvement
27: Air Quality Improvement
$4,664
$149,152
3%
Measure 1
30: Measure 1
$2,107
$0
Measure I - 2010-2040
32: Measure I - 2010-2040
$0
$0
Used Oil Block Grant
34: Used Oil Block Grant
$364
$8,539
4%
Capital Projects Fund
35: Capital Projects Fund
$4,515
$170,926
3%
State Law Enforce. Grant
46: State Law Enforce. Grant
$1,810
$68,518
3%
Misc Grants
48: Misc Grants
$1,258
$47,626
3%
Rental Income Trust Fund
52: Rental Income Trust Fund
$1,770
$56,595
3%
Low Water Crossings
55: Low Water Crossings
$3,826
$46,873
8%
Specific Plan
56: Specific Plan
$1,041
$39,402
3%
YPAC
65: YPAC
$55,851
$826,458
7%
Fire (Consolidated w/ GF)
71: Fire (Consolidated w/ GF)
$531,440
$4,196,879
13%
71: Oak Glen
$1,809
$22,754
8%
Fire/Paramedic
72: Fire/Paramedic
$46,723
$1,565,020
3%
Redevelopment Agency
80: Redevelopment Agency
-$629
-$23,811
3%
RDA- Low Income Housing -
81: RDA- Low Income Housing -
$4,207
$21,201
20%
Successor Agency
89: Successor Agency
$51,779
$627,126
8%
CFD 98-1 Chapman Heights
90: CFD 98-1 Chapman Heights
$61,080
$2,226,134
3%
W WILLDAN 4 Cost Allocation Plan

Table 2a: Allocated Costs to Recipient Departments (Full CAP) Allocated Cost Summary Fiscal Year 2020-2021
$4,960.952
$18,371, 037
27%
General Fund
01: Aquatics
S33.400
S 138.240
24%
01: Building & Safety
3841.411
S606.385
14%
01, Camps
S6.878
S92.687
7%
01: Code Enforcement
S 170.581
S409.104
42%
01: Community Center Gymnasium
S45.954
S211.314
22%
01: Community Services Adminis;raticn
S202.626
S287,1 13
71410
01: Cressirg Guards
S5.688
S29.130
20%
01: Economic Development
S162.492
S 121.578
134%
01: Parks & Facilities Maintenance
S369.297
S1.713.799
22%

01. Planning
S251.879
S269.180
94%
01: Police Services
S664.929
S 10.289.836
6%
01: Previous Years Appropriations
S25.813
S751.986
3%
01: Recreation Programs
S23.349
S95.483
24%
01: Serior Services
3103.532
S159.132
65%
01: Special Events
$52.088
S250.890
21 %
01: Sports
S11.358
531,789
36%
01: STARS Kid's Club
S61.422
S488.882
13%
01: Street Mainterarce
533.070

51.331
2485%
01: Teen Programs
S4.152
S14,004
30%
01: YPAC
-S57
-52.042
3%
01: Engineering

51.077.759
S 1. 150.105
94%
01: Mobile Home Rent Stabilization
S42.738
S263.021
16%
Business Improvement District
04: Business I mprovement District
Sa_ 185
S31.365
PEG Franchise Fees
07: PEG Frarchise Fees
$85
S3.043
3"'0
Household Hazardous I.,11aste
09: "cusehcld Hazardous'Aaste
S2.175
S73.125
3'�0
Gas Tax Fund
10, Gas Tax Fund
S 148.966
5890.553
17°
LLMD
12' LLNID
591.823
S387,047
2411,j
Road Maintenance Rehab Account
13: Road Maintenance Rehab Account
SO
50 Street Maint. Fund
14: Street Main'. Fund
S38.432
S244.090
161'D
Asset Forfeiture Fund
16: Asset Forfe� ure Furd
S19
5673
3 Vehicle Fines Fund
17: Vehicle Fines Fund
SO
SO
Energy Independence Program
18:Energy Independence ?rcaram
S105
S0
CDBG
19: CDEG
S21.551
S100.210
22':�
Drainage Facilities
21: Drainage Facilities
559.060
S676.031
9'
1N 1�ti� I L L D:��.�
5 Cost Allocation Plan

Table 2b: Allocated Costs to Recipient Departments (Full CAP) — continued
Allocated Cost Summary Fiscal Year 2020-2021
S4.960.952
S18.371.037
27%
Traffic Facilities
22- Traffic Facilities
S105.366
S2.092.089
Public Facilities
23: Public Facilities
S52.962
S104.892
501' '
Fire Facilities
24: =ire Facilities
S135.231
SO
Park Facilities
25, Park Faciiities
S74.592
S43.171
1734
PCRF
26: PCRF
$186
S6,688
3''<,
Air Quality Improvement
27: Air Quality Improvement
S4.883
S149 152
3'':.
tvleasure I
30: Measure i
$2.241
50 Measure I — 2010-2040
32: %leasure i — 2010-2040
SO
SO
Used Oil Block Grant
34, Used Oil Block Grant
$377
S8.539
4"
Capital Projects Fund
35: Capital Projects Fund
S4.75 7
S 170.926
3" :

State Law Enforce. Grant
46: State enforce. Gran;
S1.907
S68.518
3`':

Misc Grants
48: Mlisc Grants
S 1.326
S47.626
3%
Rental Income Trust Fund
52: Renal Income Trus: Fund
S1.850
S56.595
3%
Low'Nater Crossings
55: Low V%Iater Crossings
S3.920
S46.873
8%
Specific Plan
56: Specific Plan
S 1.097
S39.402
3%
YPAC
65: YPAC
558.602
3826.458
7%
Fire (Consolidated w' GF)
71: Fire (Consolidated .v.' GF)
5538.088
S4.196.879
13%
7 1 : Oak Glen
S1,854
S22.754
8%
Fire- Paramedic
72: Fire Paramedic
549.110
St.565,020
3%
Redevelopment Agency
80: Redevelopment Agency
-S663
-S23.811
3%
RDA- Low Income Housing —
81: RDA- Lo%:; Income Housing —
S4.413
S21.201
21%
Successor Agency
89: Successor Agency
354.670
3627,126
9%
CFD 98-1 Chapman Heights
90: CFD 98-1 Chapman Heights
364.372
S2.226.134
3%
1N ��°ti' 1 L L C)A N
6 Cost Allocation Plan

Introduction
In the early 1970s, the cost allocation plan concept was introduced to many government agencies. The purpose of a typical cost allocation plan is to identify costs related to rendering internal central support services and allocate those costs to operating departments or programs that utilize and benefit from them, in a fair and equitable manner.

Before indirect costs and central support service charges may be claimed for reimbursement by an operating department, there must be some formal means of identifying, accumulating and distributing these types of costs to all benefiting departments. Regardless of whether an agency has a formal comprehensive cost accounting system, the best method of accumulating, identifying, and determining a distribution of indirect costs is a cost allocation plan.

A City is made up of many departments, each with their own specific purposes or functions. Departments whose primary function is to provide support internally to other City departments are called central services.

Examples of central services are Administrative Services, City Manager, Finance, and City Council. Within these groups there are numerous functions performed that provides support to the direct cost centers. The direct cost centers, or departments and funds, that require support from Central Services and provide services directly to the community through their day-to-day operations, are called operating departments.

Examples of operating departments are Building & Safety, Police, Engineering, Economic Development, and Recreation Programs. The Cost Allocation Plan allocates the costs of the central services to the operating departments based on the nature of the functions of each central service, upon which the operating departments depend. This is done to determine the total cost associated with providing direct services. The overall goal of the cost allocation plan process is to allow cities to allocate a portion of the central service costs to the operating departments, thus 1) accounting for "all" costs, direct and indirect, for each operating department, and 2) facilitating the calculation of a fully burdened cost estimate of providing services to the public.

The purpose of this study is to:
■ Identify the central support and operating departments in the City; ■ Identify the functions and services provided by the central departments; ■ Identify allocable and non -allocable costs associated with the City's central service departments; and
■ Distribute those costs to operating entities in a fair and equitable manner. 'O WILLDAN 7 Cost Allocation Plan

Approach
Methodology
The way in which each Indirect Service provides support to the operating departments is determined in order to perform allocations in a manner consistent with the nature of that Indirect Service. This ensures that the costs can be allocated to each operating department in a fair and equitable way. The Cost Allocation Plan identifies the functions of each central service department, and then determines a methodology to allocate or spread the central service costs in a manner that best represents the nature of those functions.

The mathematical representations of central service functions used to allocate indirect costs are commonly called distribution bases. A distribution basis is a set of data displayed as the level of measure of each department's participation in a specific activity or City function. This basis is then used to distribute costs that reasonably relate to the activity or City function that the basis represents. Some examples of distribution bases are salary and benefits costs, number of full-time equivalent employees, frequencies of city council agenda items, and number of processed transactions. The data sets associated with these distribution bases for each department is collected to facilitate the allocation of indirect costs.

The methodology used for this Cost Allocation Plan is the iterative method, which is one of the most equitable methods for allocating costs from central services to operating departments. While not used as prevalently as simpler allocation methods, it is widely considered to be the most accurate. The iterative method utilizes a recursive application of central service cost distribution to allocate indirect costs. In the first step, the allocable costs of central service departments are identified and distributed to all departments including the central service departments themselves, based on the appropriate allocation bases that were selected to represent the manner in which central services are utilized. This is repeated ad infinitum until all costs have been distributed to the operating departments, and none remain with the central service departments.

As an example, consider the allocation of central service costs associated with Information Systems. The function of Information Systems is identified, and the appropriate distribution basis is determined to be the total number of IT units (such as computers, printers, and scanners) maintained per department and fund.

The allowable costs are then distributed to all City departments and funds based on their proportional share of IT units, including other central services. The costs allocated from central service to central service in the initial allocation are then allocated out using the same distribution methodology. This function is performed as many times as necessary until all costs for Information Systems has been allocated.

All central service departments are treated equally. That is to say, this method is performed concurrently for the allowable costs in each of the central service departments for each iteration until all costs associated with the central service departments have been allocated to each direct service department. The method is complete when the total amount of allocable costs remaining in the central service departments is equal to zero.