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Internal Cost Allocation Plan for FY 2015-16 and 2016-17 MEETING DATE: July 15, 2015 PREPARED BY: Tim Nash Finance Director DEPT. DIRECTOR:Tim Nash DEPARTMENT: Finance CITY MANAGER: Glenn Pruim, Acting SUBJECT: Adoption of the City of Encinitas Internal Cost Allocation Plan for fiscal years 2015-16 and 2016- 17 RECOMMENDATION: It is recommended that City Council take the following action: 1. Adopt the Cost Plan and authorize those charges to non-general fund programs and services as identified in Attachment 1. STRATEGIC PLAN: Organizational Efficiency and Effectiveness FISCAL CONSIDERATIONS: There is no direct fiscal impact associated with this report. Charges for General Fund support will be allocated to other funds as described in the plan. BACKGROUND: In 2005, the City Council adopted the first comprehensive Internal Cost Allocation Plan, which calculates the costs of the support services provided by City administrative departments to other City funds and programs, including business-type activities such as water and wastewater operations. That plan has been updated three times, in 2007, 2009 and 2011, as directed by the City Council. This is the fourth update. The updated Cost Plan is attached hereto as Attachment 2, and will also be available for review on the City’s website under Finance Department, Documents, Forms and Publications. The charges in the attached Cost Plan have been included in the operating budget that was adopted on June 10, 2015. The purpose of the Cost Plan is twofold: (1) to determine fair and reasonable charges to non- general fund programs and activities, and (2) to determine fair and reasonable charges to City general fund operating departments. The City does not do an actual charge to other general fund departments, either through its budgeting process or when it publishes its Comprehensive Annual Financial Report. However, the calculated charges to the Planning and Building, Engineering, and Fire Prevention departments are utilized in calculating the full cost of providing services to the public, and in determining appropriate fee levels for various types of development applications. The development of the Cost Plan is a part of the consulting contract for a Development Services Fee Study (the “Study”). The Study is prepared by an independent third-party consultant, MGT of America, which specializes in fee studies for municipalities all over the United States. The Public Hearing to consider the adoption of updated fee schedules for   7/15/2015 Item #8F Page 1 development processing fees is tentatively scheduled for the August 19, 2015 agenda, and the primary consultant from MGT America, Erin Payton, will present the study. ANALYSIS: The City of Encinitas has five funds that provide support services to other funds or programs. Two of those funds: the (101) General Fund and the (601) Risk Management Fund are included in the Cost Allocation Plan. The other three funds: the (621) Fleet Maintenance Fund, the (622, 623 and 624) Fleet Replacement Fund and the (611) Wastewater Support Fund, are not included in the Cost Allocation Plan as they are calculated in-house. Overall, there are $9.2 million in support costs allocated in the Cost Plan. A two-page summary of all inter-fund charges is shown in Attachment 1; the first page covers the inter-fund allocations of the Cost Plan, while the second page summarizes the other internal charges that are calculated in house. As with prior plans, this Cost Plan provides for a waiver of charges to certain programs that have been determined to have significant public benefits, such as Community Development Block Grants and the Section 8 Affordable Housing Program. Experience has shown that attempting to charge activities such as Federal Grants for support services (while technically allowable) can be very challenging, since the Federal agencies involved typically disallow such charges. Of the $2.2 million in inter-fund charges calculated in the Cost Plan, it is recommended that $1.4 million should be charged to the funds receiving General Fund support and that $.8 million should be waived and remain costs of the General Fund. The Cost Allocation Plan included as Attachment 2 consists of several distinct sections. The page numbers cited below refer to the actual page numbers in the Plan (as opposed to the overall page numbering of the Agenda). 1. A summary of the General Fund divisions providing support services to other general fund departments and other City funds, including the assumptions utilized to calculate the charges, can be found on Pages 1-3. 2. A complete summary of the internal cost allocation charges can be found on Pages 4- 10. 3. The detailed analyses backing up the calculation of the charges comprise the balance of the report (Pages 11-119). In preparing the current Cost Allocation Plan, the Consultant and City staff reviewed the allocation assumptions used in the prior Cost Plans and confirmed those assumptions were still reasonable for this update. Overall, the proposed charges are very consistent for both budget years (FY15-16 and FY16-17) and are primarily based on the operating budget assumption that salaries and benefits are not expected to increase significantly year-over-year. The Cost Plan and the in-house calculations for other support services ensure that the funds providing support services (primarily the General Fund) are fairly reimbursed, and that taxpayer monies are not being used to subsidize activities that have their own revenue sources. ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a “project” under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical changes in the environment. ATTACHMENTS: 1. Summary of Inter-fund Charges 2. Internal Cost Allocation Plan 7/15/2015 Item #8F Page 2 Attachment 1 EXPENDITURES FY2015‐16 FY2016‐17 Description Fund Number N State Law Enforcement 202 1,952$                           1,952$                            Y Coastal Zone Management 212 25,460                          25,460                            Y Government Education Access 213 2,785                            2,785                              Y Solid Waste 214 19,560                          19,560                            Y Asset Forfeiture 215 197                               197                                 N Senior Nutrition 221 70,418                          70,418                            N Community Development Block Grant 222 84,994                          84,994                            N Federal Law Enforcement 228 195                               195                                 N Donations 229 1,866                            1,866                              Y Villanitas Road MID 291 733                               733                                 Y Cerro Street MID 292 1,368                            1,368                              Y Village Park MID 293 1,934                            1,934                              Y Wiro Park MID 294 704                               704                                 Y Encinitas Lighting and Landscaping 295 59,323                          59,323                            Y Encinitas Ranch Lighting and Landscaping 297 25,962                          25,962                            N Encinitas Public Finance Authority 302 146                               146                                 Y Cardiff Sanitation Division 511/512/513 224,255                        224,255                          Y Encinitas Sanitation Division 521/522 110,964                        110,964                          Y San Dieguito Water District 531/532/534 962,541                        962,541                          N Section 8 Housing 551 3,164                            3,164                              N Pacific Pines 561 2,223                            2,223                              N Recreation Programs 571 237,210                        237,210                          N Jr. Lifeguard Program 572 104,280                        104,280                          N Wastewater Support Services 611 179,479                        179,479                          N Fleet Maintenance 621 91,110                          91,110                            Y Community Facilities District #1 712 228                               228                                 N Encinitas Ranch Golf Course 931 49                                  49                                    2,213,100$                   2,213,100$                    Y = Included in inter‐fund charges 1,436,014$                   1,436,014$                    N = Not included in inter‐fund charges 777,086                        777,086                          2,213,100$                   2,213,100$                    REVENUE General fund revenue 101 1,327,782$                   1,327,782$                    Risk Management fund revenue 601 108,232                        108,232                          1,436,014$                   1,436,014$                    City of Encinitas Revenue/Expenditure Summary FY 2015‐16 & FY2016‐17 Internal Cost Allocation Plan (Study) Footnote #1: Items identified with a (Y) will be charged the full cost allocation amount, those identified with an (N) will not  be charged. 7/15/2015 Item #8F Page 3 Attachment 1 FLEET REPLACEMENT PROGRAM FY2015‐16 FY2016‐17 EXPENDITURES Description Account Number Gen Fund ‐ Replacement Program 10190999 503,000                        503,000                          Wastewater ‐ Replacement Program 61190999 113,000                        113,000                          Replacement Program Expenditures 616,000                        616,000                          REVENUES Vehicle Replacement 62200000 113,000                        113,000                          Machinery/Equip Replacement 62300000 125,000                        125,000                          Fire Apparatus Replacement 62400000 378,000                        378,000                          Replacement Program Revenues 616,000                        616,000                          WASTEWATER SUPPORT PROGRAM EXPENDITURES Cardiff Sanitary Division WW Admin Support 51171661 52,483                          52,793                            WW Operations 51171661 532,452                        542,051                          WW Fleet 51171661 34,170                          30,820                            Sub‐total (CSD)694,815                          701,374                           Encinitas Sanitary Division WW Admin Support 52171661 25,850                          26,003                            WW Operations 52171661 262,252                        266,980                          WW Fleet 52171661 16,830                          15,180                            WW Transfers out 52171661 37,290                          37,290                            Sub‐total (ESD)342,222                        345,453                          Wastewater Expenditures 1,037,037                    1,046,827                      REVENUES WW Admin Support 61171660 78,333                          78,796                            WW Operations 61171661 794,704                        809,031                          WW Fleet 61171663 51,000                          46,000                            WW Transfers out 61190999 113,000                        113,000                          Wastewater Revenues 1,037,037                    1,046,827                      Footnote #2:  Fleet Replacement and Wasterwater Support are not part of the City's Internal Cost                       Allocation Plan but are interfund charges for services performed.  The amounts are                       calculated by the Public Works and Finance Staff. City of Encinitas Other Interfund Charges/Allocations Revenue/Expenditure Summary 7/15/2015 Item #8F Page 4 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Table of ContentsSchedule Description Allocation Basis Units Allocation Basis Source Page #Table of Contents1Summary Schedule4Building Use101 Department Costs111 Incoming Costs121 City Hall rent and improvements FTE per dept @ City Hall, contract staff @100%131 Civic Center roof debt service FTE per dept @ City Hall, contract staff @100%151 Allocation Summary1710110300 Legistlative/City Council192 Department Costs202 Incoming Costs212 Council Support Agenda items per dept - excl SDWD222 Allocation Summary2310120310 City Manager243 Department Costs253 Incoming Costs263 Mgr Gen'l Suppt - FTE FTE per dept, contract staff @100%283 Mgr Gen'l Suppt - Budget Relative budget size per department303 Allocation Summary3210110302 Legal Services344 Department Costs354 Incoming Costs364 City Attorney Retainer Agenda items per department374 Allocation Summary3810190900 Central Services395 Department Costs405 Incoming Costs415 CS Gen'l Suppt FTE per dept, contract staff @100%425 Allocation Summary44MGT of America, Inc.Page 1 of 1197/15/2015Item #8FPage 5 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/201510140360 Finance Department466 Department Costs476 Incoming Costs486 Budget & Acctg - FTE FTE per dept, contract staff @100%506 Budget & Acctg - Budget Relative budget size per department526 Allocation Summary5410130350 City Clerk567 Department Costs577 Incoming Costs587 Clk Gen'l Suppt - FTE FTE per dept @ City Hall, contract staff @100%607 Clk Gen'l Suppt - Agenda Agenda items per department627 Allocation Summary6310120320 Human Resources658 Department Costs668 Incoming Costs678 HR Gen'l Suppt FTE per dept, not including contract staff688 Allocation Summary7010120330 Information Technology729 Department Costs739 Incoming Costs749 IT Gen'l Suppt FTE per dept, contract staff @100%759 Allocation Summary7710120331 Geographic Information7910 Department Costs8010 Incoming Costs8110 GIS Gen'l Suppt FTE per dept, contract staff @100%8210 Allocation Summary8410190901 Retiree Health Contribution8611 Department Costs8711 Incoming Costs8811 Retiree Health - Fire FTE per Fire division, not including contract staff8911 Retiree Health - Citywide FTE per dept, not including contract staff and excluding Fire & SDWD 9011 Allocation Summary92MGT of America, Inc.Page 2 of 1197/15/2015Item #8FPage 6 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/201560120340 Risk Management9412 Department Costs9512 Incoming Costs9612 SDWD Direct allocation to SDWD9712 Citywide Support FTE per dept, contract staff @100% and excluding SDWD9812 Allocation Summary10010171640 Fac Maint - Civic Center10213 Department Costs10313 Incoming Costs10413 CC - Fac Maint FTE per dept @ City Hall, contract staff @100%10513 Allocation Summary10710171641 Fac Maint - Fire Stations10914 Department Costs11014 Incoming Costs11114 Fire Sta - Fac Maint Direct allocation to Fire Ops 1016251111214 Allocation Summary11310171642 Fac Maint - PW Yard11415 Department Costs11515 Incoming Costs11615 PW Yard Fac Mnt - Streets Direct allocation to Streets 1017163011715 PW Yard Fac Mnt - SDWD Direct allocation to SDWD Fund 53111815 Allocation Summary119MGT of America, Inc.Page 3 of 1197/15/2015Item #8FPage 7 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Summary ScheduleDepartment 10120311 Arts Admin10120312 Economic Development10130351 Elections10150400 Planning Admin10150410 Current Planning10150420 Applicant Deposits10150430 Advanced Planning10150440 Code Enforcement10150450 Parking Citation10150460 Building Services1 Building Use $14,325 $0 $0 $64,912 $69,389 $0 $44,498 $34,471 $0 $8,9532 10110300 Legistlative/City Council000068,292000003 10120310 City Manager 4,740 1,272 617 22,714 25,073 96 15,585 12,539 572 13,3824 10110302 Legal Services000012,443000005 10190900 Central Services 1,490 0 0 6,750 7,215 0 4,627 3,584 0 9316 10140360 Finance Department 8,788 2,350 1,140 42,103 46,473 177 28,889 23,241 1,058 24,7517 10130350 City Clerk 2,460 0 0 11,146 41,450 0 7,641 5,919 0 1,5378 10120320 Human Resources 4,309 0 0 31,238 33,392 0 20,789 16,588 0 4,3099 10120330 Information Technology 11,695 0 0 52,995 56,650 0 36,329 28,142 0 7,31010 10120331 Geographic Information 5,028 0 0 22,782 24,353 0 15,618 12,098 0 3,14211 10190901 Retiree Health Contribution 996 0 0 7,223 7,721 0 4,807 3,836 0 99612 60120340 Risk Management 2,440 0 0 11,055 11,818 0 7,579 5,871 0 1,52513 10171640 Fac Maint - Civic Center 4,532 0 0 20,537 21,954 0 14,079 10,906 0 2,83314 10171641 Fac Maint - Fire Stations000000000015 10171642 Fac Maint - PW Yard0000000000Total Current Allocations$60,803 $3,622 $1,757 $293,456 $426,223 $273 $200,441 $157,195 $1,630 $69,669MGT of America, Inc.Page 4 of 1197/15/2015Item #8FPage 8 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Summary ScheduleDepartment 10161500 Law Enforcement10162510 Fire Admin10162511 Fire Operations10162512 Loss Prev & Planning10162513 Disaster Prep10162514 Marine Safety10171600 PW Admin10171620 Environmental Programs10171630 Street Maint10171643 Fac Maint - Library1 Building Use $0 $40,290 $26,860 $44,767 $4,477 $35,814 $0 $0 $0 $02 10110300 Legistlative/City Council 0 17,073000017,073 0 0 03 10120310 City Manager 85,420 14,486 187,495 15,801 2,258 32,300 4,261 1,498 32,240 3,4124 10110302 Legal Services 0 3,11100003,111 0 0 05 10190900 Central Services 0 4,189 47,480 4,655 465 10,725 1,117 0 8,332 5596 10140360 Finance Department 157,882 26,850 347,399 29,288 4,181 59,893 7,895 2,769 59,740 6,3167 10130350 City Clerk 0 14,302 4,612 7,687 769 6,149 7,384 0 0 08 10120320 Human Resources 0 19,389 219,743 21,543 2,154 18,097 5,170 0 38,563 2,5859 10120330 Information Technology 0 32,894 372,794 36,548 3,655 84,208 8,772 0 65,422 4,38610 10120331 Geographic Information 0 14,141 160,261 15,712 1,571 36,200 3,771 0 28,124 1,88511 10190901 Retiree Health Contribution 0 29,286 331,905 32,540 3,254 27,333 1,196 0 8,916 59812 60120340 Risk Management 0 6,862 77,769 7,624 762 17,567 1,830 0 13,648 91513 10171640 Fac Maint - Civic Center 0 12,747 8,498 14,164 1,416 11,331000014 10171641 Fac Maint - Fire Stations 0 0 227,709000000015 10171642 Fac Maint - PW Yard00000000125,108 0Total Current Allocations$243,303 $235,620 $2,012,525 $230,329 $24,963 $339,616 $61,578 $4,267 $380,093 $20,655MGT of America, Inc.Page 5 of 1197/15/2015Item #8FPage 9 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Summary ScheduleDepartment 10171650 Clean Water Ops10171651 Clean Water Flood10172700 City Engineering10172710 Traffic Engineering10172720 Stormwater / NPDES10180800 P&R Admin10180810 Park Services10180820 Beach Services10180830 Trails10180840 Recreation Svcs1 Building Use $0 $0 $137,883 $43,514 $44,767 $44,767 $16,027 $9,759 $2,686 $17,9072 10110300 Legistlative/City Council 0 0 93,901 0 0 59,75500003 10120310 City Manager 16,741 2,184 52,422 15,968 17,088 17,605 15,730 5,992 1,546 14,8984 10110302 Legal Services 0 0 17,109 0 0 10,88800005 10190900 Central Services 4,934 465 14,337 4,525 4,655 4,655 1,666 1,015 279 4,3766 10140360 Finance Department 31,031 4,045 97,149 29,595 31,668 32,623 29,104 11,094 2,863 27,6147 10130350 City Clerk 0 0 64,286 7,472 7,687 33,530 2,752 1,676 461 3,0758 10120320 Human Resources 22,836 2,154 66,354 19,389 21,543 21,543 7,713 4,696 1,293 17,2359 10120330 Information Technology 38,741 3,655 112,569 35,525 36,548 36,548 13,084 7,968 2,193 34,35610 10120331 Geographic Information 16,655 1,571 48,393 15,272 15,712 15,712 5,625 3,425 943 14,76911 10190901 Retiree Health Contribution 5,280 498 15,342 4,483 4,981 4,981 1,783 1,086 299 3,98512 60120340 Risk Management 8,082 762 23,483 7,411 7,624 7,624 2,730 1,662 457 7,16713 10171640 Fac Maint - Civic Center 0 0 43,624 13,767 14,164 14,164 5,071 3,088 850 5,66614 10171641 Fac Maint - Fire Stations000000000015 10171642 Fac Maint - PW Yard0000000000Total Current Allocations$144,300 $15,336 $786,853 $196,919 $206,438 $304,397 $101,285 $51,461 $13,871 $151,046MGT of America, Inc.Page 6 of 1197/15/2015Item #8FPage 10 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Summary ScheduleDepartment 10180850 Comm & Sr Center202 State Law Enforcement212 Coastal Zone Mgt213 Govt/Educ Access214 Solid Waste215 Asset Forfeiture221 Sr Nutrition222 CDBG 228 Fed Law Enforcement2291 Building Use $0 $0 $0 $0 $0 $0 $18,623 $19,966 $0 $02 10110300 Legistlative/City Council00000000003 10120310 City Manager 32,899 685 3,498 978 4,307 69 5,555 5,416 69 6554 10110302 Legal Services00000000005 10190900 Central Services 10,148 0 791 0 372 0 1,936 2,076 0 06 10140360 Finance Department 60,990 1,267 6,480 1,807 7,968 128 10,302 10,047 127 1,2117 10130350 City Clerk0000003,198 3,428 0 08 10120320 Human Resources 25,852 0 3,662 0 1,723 0 0 8,962 0 09 10120330 Information Technology 79,676 0 6,213 0 2,924 0 15,204 16,301 0 010 10120331 Geographic Information 34,252 0 2,671 0 1,257 0 6,536 7,007 0 011 10190901 Retiree Health Contribution 5,978 0 847 0 399 0 0 2,072 0 012 60120340 Risk Management 16,621 0 1,296 0 610 0 3,172 3,400 0 013 10171640 Fac Maint - Civic Center0000005,892 6,317 0 014 10171641 Fac Maint - Fire Stations000000000015 10171642 Fac Maint - PW Yard0000000000Total Current Allocations$266,416 $1,952 $25,460 $2,785 $19,560 $197 $70,418 $84,994 $195 $1,866MGT of America, Inc.Page 7 of 1197/15/2015Item #8FPage 11 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Summary ScheduleDepartment 291 Villanitas Road MID292 Cerro Street MID293 Village Park MID294 Wiro Park295 Encinitas Lighting297 Enc Ranch Dist302 511/512/513 CSD521/522 ESD 531/532/534 SDWD1 Building Use $90 $179 $269 $90 $8,148 $3,492 $0 $0 $0 $02 10110300 Legistlative/City Council00000000003 10120310 City Manager 147 259 347 136 10,747 4,795 51 78,733 38,958 111,4774 10110302 Legal Services00000000015,5545 10190900 Central Services 9 19 28 9 847 363 0 0 0 22,3446 10140360 Finance Department 271 478 641 252 19,878 8,869 95 145,522 72,006 206,4457 10130350 City Clerk 15 31 46 15 1,399 600 0 0 0 36,9198 10120320 Human Resources 43 86 129 43 3,921 1,680 0 0 0 103,4099 10120330 Information Technology 73 146 219 73 6,652 2,851 0 0 0 175,43210 10120331 Geographic Information 31 63 94 31 2,860 1,226 0 0 0 75,41711 10190901 Retiree Health Contribution 10 20 30 10 907 389000012 60120340 Risk Management 15 30 46 15 1,388 595 0 0 0 90,43713 10171640 Fac Maint - Civic Center 28 57 85 28 2,578 1,105000014 10171641 Fac Maint - Fire Stations000000000015 10171642 Fac Maint - PW Yard000000000125,108Total Current Allocations$733 $1,368 $1,934 $704 $59,323 $25,962 $146 $224,255 $110,964 $962,541MGT of America, Inc.Page 8 of 1197/15/2015Item #8FPage 12 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Summary ScheduleDepartment 551 Section 8 Housing561 Pacific Pines Condos571 Rec Programs572 Lifeguard Services611 WW District Svcs62171670 Fleet Maint712 CFD Admin931 Golf Course OpsTotal1 Building Use $0 $0 $54,616 $26,413 $0 $0 $0 $0 $837,9502 10110300 Legistlative/City Council00000000256,0943 10120310 City Manager 1,111 781 21,480 7,936 21,732 11,187 80 17 1,000,0414 10110302 Legal Services0000000062,2155 10190900 Central Services 0 0 5,679 2,746 6,005 3,026 0 0 199,4256 10140360 Finance Department 2,053 1,443 39,804 14,717 40,274 20,731 148 32 1,851,9577 10130350 City Clerk 0 0 9,378 4,5350000291,5588 10120320 Human Resources 0 0 12,926 3,447 27,791 14,003 0 0 830,3079 10120330 Information Technology 0 0 44,589 21,564 47,147 23,756 0 0 1,565,80710 10120331 Geographic Information 0 0 19,168 9,270 20,268 10,213 0 0 673,12811 10190901 Retiree Health Contribution 0 0 2,989 797 6,426 3,238 0 0 527,43512 60120340 Risk Management 0 0 9,302 4,498 9,835 4,956 0 0 380,48413 10171640 Fac Maint - Civic Center 0 0 17,280 8,3570000265,11814 10171641 Fac Maint - Fire Stations00000000227,70915 10171642 Fac Maint - PW Yard00000000250,216Total Current Allocations$3,164 $2,223 $237,210 $104,280 $179,479 $91,110 $228 $49 $9,219,444MGT of America, Inc.Page 9 of 1197/15/2015Item #8FPage 13 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 10 of 1197/15/2015Item #8FPage 14 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:1 Building UseDescription Amount General AdminCity Hall rent and improvementCivic Center roof debt servicePersonnel CostsSalariesS0000 Salary % Split.00% .00% .00%BenefitsS0000Subtotal - Personnel Costs0000Services & Supplies CostBldg Use AllowanceP1,075,0000 1,075,0000Civic Center Debt for RoofP180,00000 180,000Subtotal - Services & Supplies1,255,0000 1,075,000 180,000Department Cost Total1,255,0000 1,075,000 180,000Adjustments to CostSubtotal - Adjustments0000Total Costs After Adjustments1,255,0000 1,075,000 180,000General Admin Distribution000Grand Total$1,255,000$1,075,000 $180,000MGT of America, Inc.Page 11 of 1197/15/2015Item #8FPage 15 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:1 Building UseNo Indirect CostsPage Intentionally Left BlankMGT of America, Inc.Page 12 of 1197/15/2015Item #8FPage 16 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015City Hall rent and improvements AllocationsDept:1 Building UseDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.71% $7,669 $0 $7,669 $0 $7,6693 10120310 City Manager 5.95 4.24% 45,632 0 45,632 0 45,6325 10190900 Central Services 0.80 0.57% 6,135 0 6,135 0 6,1356 10140360 Finance Department 12.88 9.19% 98,780 0 98,780 0 98,7807 10130350 City Clerk 5.03 3.59% 38,576 0 38,576 0 38,5768 10120320 Human Resources 5.35 3.82% 41,031 0 41,031 0 41,0319 10120330 Information Technology 7.76 5.54% 59,513 0 59,513 0 59,51310 10120331 Geographic Information 4.28 3.05% 32,824 0 32,824 0 32,82412 60120340 Risk Management 2.73 1.95% 20,937 0 20,937 0 20,93713 10171640 Fac Maint - Civic Center 0.80 0.57% 6,135 0 6,135 0 6,13516 10120311 Arts Admin 1.60 1.14% 12,271 0 12,271 0 12,27119 10150400 Planning Admin 7.25 5.17% 55,602 0 55,602 0 55,60220 10150410 Current Planning 7.75 5.53% 59,437 0 59,437 0 59,43722 10150430 Advanced Planning 4.97 3.55% 38,116 0 38,116 0 38,11623 10150440 Code Enforcement 3.85 2.75% 29,527 0 29,527 0 29,52725 10150460 Building Services 1.00 0.71% 7,669 0 7,669 0 7,66927 10162510 Fire Admin 4.50 3.21% 34,512 0 34,512 0 34,51228 10162511 Fire Operations 3.00 2.14% 23,008 0 23,008 0 23,00829 10162512 Loss Prev & Planning 5.00 3.57% 38,346 0 38,346 0 38,34630 10162513 Disaster Prep 0.50 0.36% 3,835 0 3,835 0 3,83531 10162514 Marine Safety 4.00 2.85% 30,677 0 30,677 0 30,67738 10172700 City Engineering 15.40 10.99% 118,107 0 118,107 0 118,10739 10172710 Traffic Engineering 4.86 3.47% 37,273 0 37,273 0 37,27340 10172720 Stormwater / NPDES 5.00 3.57% 38,346 0 38,346 0 38,34641 10180800 P&R Admin 5.00 3.57% 38,346 0 38,346 0 38,34642 10180810 Park Services 1.79 1.28% 13,728 0 13,728 0 13,72843 10180820 Beach Services 1.09 0.78% 8,359 0 8,359 0 8,35944 10180830 Trails 0.30 0.21% 2,301 0 2,301 0 2,30145 10180840 Recreation Svcs 2.00 1.43% 15,339 0 15,339 0 15,33952 221 Sr Nutrition 2.08 1.48% 15,952 0 15,952 0 15,95253 222 CDBG 2.23 1.59% 17,102 0 17,102 0 17,10256 291 Villanitas Road MID 0.01 0.01% 77 0 77 0 7757 292 Cerro Street MID 0.02 0.01% 153 0 153 0 15358 293 Village Park MID 0.03 0.02% 230 0 230 0 23059 294 Wiro Park 0.01 0.01% 77 0 77 0 7760 295 Encinitas Lighting 0.91 0.65% 6,979 0 6,979 0 6,97961 297 Enc Ranch Dist 0.39 0.28% 2,991 0 2,991 0 2,99168 571 Rec Programs 6.10 4.35% 46,782 0 46,782 0 46,78269 572 Lifeguard Services 2.95 2.10% 22,624 0 22,624 0 22,624MGT of America, Inc.Page 13 of 1197/15/2015Item #8FPage 17 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015City Hall rent and improvements AllocationsDept:1 Building UseDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal140.17 100.00% 1,075,000 0 1,075,000 0 1,075,000Direct Bills00Total$1,075,000$1,075,000Basis Units: FTE per dept @ City Hall, contract staff @100%Source: MGT of America, Inc.Page 14 of 1197/15/2015Item #8FPage 18 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Civic Center roof debt service AllocationsDept:1 Building UseDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.71% $1,284 $0 $1,284 $0 $1,2843 10120310 City Manager 5.95 4.24% 7,641 0 7,641 0 7,6415 10190900 Central Services 0.80 0.57% 1,027 0 1,027 0 1,0276 10140360 Finance Department 12.88 9.19% 16,540 0 16,540 0 16,5407 10130350 City Clerk 5.03 3.59% 6,459 0 6,459 0 6,4598 10120320 Human Resources 5.35 3.82% 6,870 0 6,870 0 6,8709 10120330 Information Technology 7.76 5.54% 9,965 0 9,965 0 9,96510 10120331 Geographic Information 4.28 3.05% 5,496 0 5,496 0 5,49612 60120340 Risk Management 2.73 1.95% 3,506 0 3,506 0 3,50613 10171640 Fac Maint - Civic Center 0.80 0.57% 1,027 0 1,027 0 1,02716 10120311 Arts Admin 1.60 1.14% 2,055 0 2,055 0 2,05519 10150400 Planning Admin 7.25 5.17% 9,310 0 9,310 0 9,31020 10150410 Current Planning 7.75 5.53% 9,952 0 9,952 0 9,95222 10150430 Advanced Planning 4.97 3.55% 6,382 0 6,382 0 6,38223 10150440 Code Enforcement 3.85 2.75% 4,944 0 4,944 0 4,94425 10150460 Building Services 1.00 0.71% 1,284 0 1,284 0 1,28427 10162510 Fire Admin 4.50 3.21% 5,779 0 5,779 0 5,77928 10162511 Fire Operations 3.00 2.14% 3,852 0 3,852 0 3,85229 10162512 Loss Prev & Planning 5.00 3.57% 6,421 0 6,421 0 6,42130 10162513 Disaster Prep 0.50 0.36% 642 0 642 0 64231 10162514 Marine Safety 4.00 2.85% 5,137 0 5,137 0 5,13738 10172700 City Engineering 15.40 10.99% 19,776 0 19,776 0 19,77639 10172710 Traffic Engineering 4.86 3.47% 6,241 0 6,241 0 6,24140 10172720 Stormwater / NPDES 5.00 3.57% 6,421 0 6,421 0 6,42141 10180800 P&R Admin 5.00 3.57% 6,421 0 6,421 0 6,42142 10180810 Park Services 1.79 1.28% 2,299 0 2,299 0 2,29943 10180820 Beach Services 1.09 0.78% 1,400 0 1,400 0 1,40044 10180830 Trails 0.30 0.21% 385 0 385 0 38545 10180840 Recreation Svcs 2.00 1.43% 2,568 0 2,568 0 2,56852 221 Sr Nutrition 2.08 1.48% 2,671 0 2,671 0 2,67153 222 CDBG 2.23 1.59% 2,864 0 2,864 0 2,86456 291 Villanitas Road MID 0.01 0.01% 13 0 13 0 1357 292 Cerro Street MID 0.02 0.01% 26 0 26 0 2658 293 Village Park MID 0.03 0.02% 39 0 39 0 3959 294 Wiro Park 0.01 0.01% 13 0 13 0 1360 295 Encinitas Lighting 0.91 0.65% 1,169 0 1,169 0 1,16961 297 Enc Ranch Dist 0.39 0.28% 501 0 501 0 50168 571 Rec Programs 6.10 4.35% 7,833 0 7,833 0 7,83369 572 Lifeguard Services 2.95 2.10% 3,788 0 3,788 0 3,788MGT of America, Inc.Page 15 of 1197/15/2015Item #8FPage 19 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Civic Center roof debt service AllocationsDept:1 Building UseDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal140.17 100.00% 180,000 0 180,000 0 180,000Direct Bills00Total$180,000$180,000Basis Units: FTE per dept @ City Hall, contract staff @100%Source: MGT of America, Inc.Page 16 of 1197/15/2015Item #8FPage 20 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:1 Building UseDepartment City Hall rent and improvementCivic Center roof debt serviceTotal2 10110300 Legistlative/City Council $7,669 $1,284 $8,9533 10120310 City Manager 45,632 7,641 53,2735 10190900 Central Services 6,135 1,027 7,1636 10140360 Finance Department 98,780 16,540 115,3207 10130350 City Clerk 38,576 6,459 45,0368 10120320 Human Resources 41,031 6,870 47,9019 10120330 Information Technology 59,513 9,965 69,47810 10120331 Geographic Information 32,824 5,496 38,32112 60120340 Risk Management 20,937 3,506 24,44313 10171640 Fac Maint - Civic Center 6,135 1,027 7,16316 10120311 Arts Admin 12,271 2,055 14,32519 10150400 Planning Admin 55,602 9,310 64,91220 10150410 Current Planning 59,437 9,952 69,38922 10150430 Advanced Planning 38,116 6,382 44,49823 10150440 Code Enforcement 29,527 4,944 34,47125 10150460 Building Services 7,669 1,284 8,95327 10162510 Fire Admin 34,512 5,779 40,29028 10162511 Fire Operations 23,008 3,852 26,86029 10162512 Loss Prev & Planning 38,346 6,421 44,76730 10162513 Disaster Prep 3,835 642 4,47731 10162514 Marine Safety 30,677 5,137 35,81438 10172700 City Engineering 118,107 19,776 137,88339 10172710 Traffic Engineering 37,273 6,241 43,51440 10172720 Stormwater / NPDES 38,346 6,421 44,76741 10180800 P&R Admin 38,346 6,421 44,76742 10180810 Park Services 13,728 2,299 16,02743 10180820 Beach Services 8,359 1,400 9,75944 10180830 Trails 2,301 385 2,68645 10180840 Recreation Svcs 15,339 2,568 17,90752 221 Sr Nutrition 15,952 2,671 18,62353 222 CDBG 17,102 2,864 19,96656 291 Villanitas Road MID 77 13 9057 292 Cerro Street MID 153 26 17958 293 Village Park MID 230 39 26959 294 Wiro Park 77 13 9060 295 Encinitas Lighting 6,979 1,169 8,14861 297 Enc Ranch Dist 2,991 501 3,49268 571 Rec Programs 46,782 7,833 54,61669 572 Lifeguard Services 22,624 3,788 26,413MGT of America, Inc.Page 17 of 1197/15/2015Item #8FPage 21 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:1 Building UseDepartment City Hall rent and improvementCivic Center roof debt serviceTotalTotal$1,075,000 $180,000 $1,255,000MGT of America, Inc.Page 18 of 1197/15/2015Item #8FPage 22 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 19 of 1197/15/2015Item #8FPage 23 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:2 10110300 Legistlative/City CouncilDescription Amount General AdminCouncil SupportPersonnel CostsSalaries S1 165,989 0 165,989 Salary % Split.00% 100.00%BenefitsS80,1860 80,186Subtotal - Personnel Costs246,1750 246,175Services & Supplies Cost431.1 Professional Services Contract S50,0000 50,000435.1 Interagency Agreements S46,1500 46,150438 Reimbursement Programs S9,0000 9,000452 CommunicationsS4,3000 4,300454 Printing And BindingS5000 500455 Travel & MileageS3000 300456.1 Training And Professional Deve S19,9500 19,950461.1 Office SuppliesS5000 500461.2 Books And Subscriptions S5400 540468.1 Furniture/Fixtures < $5K S1,0000 1,000469 Other SuppliesS15,5000 15,500Subtotal - Services & Supplies147,7400 147,740Department Cost Total393,9150 393,915Adjustments to CostSubtotal - Adjustments000Total Costs After Adjustments393,9150 393,915General Admin Distribution00Grand Total$393,915$393,915MGT of America, Inc.Page 20 of 1197/15/2015Item #8FPage 24 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:2 10110300 Legistlative/City CouncilDepartment First IncomingSecond IncomingCouncil Support1 City Hall rent and improvements $7,669 $0 $7,6691 Civic Center roof debt service 1,284 0 1,284Subtotal - Building Use 8,953 0 8,9533 Mgr Gen'l Suppt - FTE 0 1,820 1,8203 Mgr Gen'l Suppt - Budget 0 2,184 2,184Subtotal - 10120310 City Manager 0 4,004 4,0045 CS Gen'l Suppt 0 843 843Subtotal - 10190900 Central Services 0 843 8436 Budget & Acctg - FTE 0 3,512 3,5126 Budget & Acctg - Budget 0 4,216 4,216Subtotal - 10140360 Finance Departme0 7,728 7,7287 Clk Gen'l Suppt - FTE 0 1,255 1,255Subtotal - 10130350 City Clerk 0 1,255 1,2558 HR Gen'l Suppt 0 3,781 3,781Subtotal - 10120320 Human Resources0 3,781 3,7819 IT Gen'l Suppt 0 6,699 6,699Subtotal - 10120330 Information Techn0 6,699 6,69910 GIS Gen'l Suppt 0 2,922 2,922Subtotal - 10120331 Geographic Inform0 2,922 2,92211 Retiree Health - Citywide 0 984 984Subtotal - 10190901 Retiree Health Co0 984 98412 Citywide Support 0 1,503 1,503Subtotal - 60120340 Risk Management0 1,503 1,50313 CC - Fac Maint 0 2,772 2,772Subtotal - 10171640 Fac Maint - Civic C0 2,772 2,772Total Incoming8,953 32,491 41,445C. Total Allocated$435,360 $435,360100.00%MGT of America, Inc.Page 21 of 1197/15/2015Item #8FPage 25 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Council Support AllocationsDept:2 10110300 Legistlative/City CouncilDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 10120310 City Manager 11 21.57% $86,893 $0 $86,893 $7,008 $93,9016 10140360 Finance Department 4 7.84% 31,598 0 31,598 2,548 34,1467 10130350 City Clerk 6 11.76% 47,396 0 47,396 3,823 51,21920 10150410 Current Planning 8 15.69% 63,195 0 63,195 5,097 68,29227 10162510 Fire Admin 2 3.92% 15,799 0 15,799 1,274 17,07332 10171600 PW Admin 2 3.92% 15,799 0 15,799 1,274 17,07338 10172700 City Engineering 11 21.57% 86,893 0 86,893 7,008 93,90141 10180800 P&R Admin 7 13.73% 55,296 0 55,296 4,460 59,755Subtotal51 100.00% 402,868 0 402,868 32,491 435,360Direct Bills00Total$402,868 $435,360Basis Units: Agenda items per dept - excl SDWDSource: MGT of America, Inc.Page 22 of 1197/15/2015Item #8FPage 26 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:2 10110300 Legistlative/City CouncilDepartment Council SupportTotal3 10120310 City Manager $93,901 $93,9016 10140360 Finance Department 34,146 34,1467 10130350 City Clerk 51,219 51,21920 10150410 Current Planning 68,292 68,29227 10162510 Fire Admin 17,073 17,07332 10171600 PW Admin 17,073 17,07338 10172700 City Engineering 93,901 93,90141 10180800 P&R Admin 59,755 59,755Total$435,360 $435,360MGT of America, Inc.Page 23 of 1197/15/2015Item #8FPage 27 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 24 of 1197/15/2015Item #8FPage 28 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:3 10120310 City ManagerDescription Amount General AdminMgr Gen'l Suppt - FTEMgr Gen'l Suppt - BudgetPersonnel CostsSalariesS1499,0240 249,512 249,512 Salary % Split.00% 50.00% 50.00%BenefitsS187,1890 93,595 93,595Subtotal - Personnel Costs686,2130 343,107 343,107Services & Supplies Cost411.3 Salaries-TemporaryS17,7740 8,887 8,887431.1 Professional Services Contract S57,2500 28,625 28,625452 CommunicationsS2,8000 1,400 1,400453 AdvertisingS5,2500 2,625 2,625454 Printing And BindingS2,5000 1,250 1,250455 Travel & MileageS7500 375 375456.1 Training And Professional Deve S26,2100 13,105 13,105461.1 Office SuppliesS3,0000 1,500 1,500461.2 Books And Subscriptions S1,0000 500 500468.1 Furniture/Fixtures < $5K S4,5000 2,250 2,250469 Other SuppliesS5,6600 2,830 2,830Subtotal - Services & Supplies126,6940 63,347 63,347Department Cost Total812,9070 406,454 406,454Adjustments to CostSubtotal - Adjustments0000Total Costs After Adjustments812,9070 406,454 406,454General Admin Distribution000Grand Total$812,907$406,454 $406,454MGT of America, Inc.Page 25 of 1197/15/2015Item #8FPage 29 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:3 10120310 City ManagerDepartment First IncomingSecond IncomingMgr Gen'l Suppt - FTEMgr Gen'l Suppt - Budget1 City Hall rent and improvements$45,632$0 $22,816 $22,8161 Civic Center roof debt service7,6410 3,820 3,820Subtotal - Building Use53,2730 26,636 26,6362 Council Support86,893 7,008 46,951 46,951Subtotal - 10110300 Legistlative/City C86,893 7,008 46,951 46,9513 Mgr Gen'l Suppt - FTE 0 10,827 5,413 5,4133 Mgr Gen'l Suppt - Budget 0 4,508 2,254 2,254Subtotal - 10120310 City Manager 0 15,335 7,667 7,6674 City Attorney Retainer 0 16,863 8,432 8,432Subtotal - 10110302 Legal Services 0 16,863 8,432 8,4325 CS Gen'l Suppt 0 5,017 2,509 2,509Subtotal - 10190900 Central Services 0 5,017 2,509 2,5096 Budget & Acctg - FTE 0 20,895 10,447 10,4476 Budget & Acctg - Budget 0 8,700 4,350 4,350Subtotal - 10140360 Finance Departme0 29,595 14,797 14,7977 Clk Gen'l Suppt - FTE 0 7,469 3,735 3,7357 Clk Gen'l Suppt - Agenda 0 31,732 15,866 15,866Subtotal - 10130350 City Clerk 0 39,201 19,601 19,6018 HR Gen'l Suppt 0 20,795 10,397 10,397Subtotal - 10120320 Human Resources0 20,795 10,397 10,3979 IT Gen'l Suppt 0 39,861 19,931 19,931Subtotal - 10120330 Information Techn0 39,861 19,931 19,93110 GIS Gen'l Suppt 0 17,385 8,692 8,692Subtotal - 10120331 Geographic Inform0 17,385 8,692 8,69211 Retiree Health - Citywide 0 5,413 2,707 2,707MGT of America, Inc.Page 26 of 1197/15/2015Item #8FPage 30 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:3 10120310 City ManagerDepartment First IncomingSecond IncomingMgr Gen'l Suppt - FTEMgr Gen'l Suppt - BudgetSubtotal - 10190901 Retiree Health Co$0 $5,413 $2,707 $2,70712 Citywide Support 0 8,942 4,471 4,471Subtotal - 60120340 Risk Management0 8,942 4,471 4,47113 CC - Fac Maint 0 16,494 8,247 8,247Subtotal - 10171640 Fac Maint - Civic C0 16,494 8,247 8,247Total Incoming140,166 221,909 181,038 181,038C. Total Allocated$1,174,982 $587,491 $587,49150.00% 50.00%MGT of America, Inc.Page 27 of 1197/15/2015Item #8FPage 31 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Mgr Gen'l Suppt - FTE AllocationsDept:3 10120310 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.38% $1,820 $0 $1,820 $0 $1,8203 10120310 City Manager 5.95 2.27% 10,827 0 10,827 0 10,8275 10190900 Central Services 0.80 0.31% 1,456 0 1,456 348 1,8046 10140360 Finance Department 12.88 4.92% 23,437 0 23,437 5,606 29,0427 10130350 City Clerk 5.03 1.92% 9,153 0 9,153 2,189 11,3428 10120320 Human Resources 5.35 2.04% 9,735 0 9,735 2,328 12,0639 10120330 Information Technology 7.76 2.96% 14,120 0 14,120 3,377 17,49710 10120331 Geographic Information 4.28 1.63% 7,788 0 7,788 1,863 9,65112 60120340 Risk Management 2.73 1.04% 4,968 0 4,968 1,188 6,15613 10171640 Fac Maint - Civic Center 0.80 0.31% 1,456 0 1,456 348 1,80414 10171641 Fac Maint - Fire Stations 0.40 0.15% 728 0 728 174 90215 10171642 Fac Maint - PW Yard 0.70 0.27% 1,274 0 1,274 305 1,57816 10120311 Arts Admin 1.60 0.61% 2,911 0 2,911 696 3,60819 10150400 Planning Admin 7.25 2.77% 13,192 0 13,192 3,155 16,34720 10150410 Current Planning 7.75 2.96% 14,102 0 14,102 3,373 17,47522 10150430 Advanced Planning 4.97 1.90% 9,043 0 9,043 2,163 11,20623 10150440 Code Enforcement 3.85 1.47% 7,005 0 7,005 1,676 8,68125 10150460 Building Services 1.00 0.38% 1,820 0 1,820 435 2,25527 10162510 Fire Admin 4.50 1.72% 8,188 0 8,188 1,958 10,14728 10162511 Fire Operations 51.00 19.47% 92,800 0 92,800 22,196 114,99629 10162512 Loss Prev & Planning 5.00 1.91% 9,098 0 9,098 2,176 11,27430 10162513 Disaster Prep 0.50 0.19% 910 0 910 218 1,12731 10162514 Marine Safety 11.52 4.40% 20,962 0 20,962 5,014 25,97632 10171600 PW Admin 1.20 0.46% 2,184 0 2,184 522 2,70634 10171630 Street Maint 8.95 3.42% 16,285 0 16,285 3,895 20,18135 10171643 Fac Maint - Library 0.60 0.23% 1,092 0 1,092 261 1,35336 10171650 Clean Water Ops 5.30 2.02% 9,644 0 9,644 2,307 11,95137 10171651 Clean Water Flood 0.50 0.19% 910 0 910 218 1,12738 10172700 City Engineering 15.40 5.88% 28,022 0 28,022 6,702 34,72439 10172710 Traffic Engineering 4.86 1.86% 8,843 0 8,843 2,115 10,95840 10172720 Stormwater / NPDES 5.00 1.91% 9,098 0 9,098 2,176 11,27441 10180800 P&R Admin 5.00 1.91% 9,098 0 9,098 2,176 11,27442 10180810 Park Services 1.79 0.68% 3,257 0 3,257 779 4,03643 10180820 Beach Services 1.09 0.42% 1,983 0 1,983 474 2,45844 10180830 Trails 0.30 0.11% 546 0 546 131 67645 10180840 Recreation Svcs 4.70 1.79% 8,552 0 8,552 2,046 10,59846 10180850 Comm & Sr Center 10.90 4.16% 19,834 0 19,834 4,744 24,57848 212 Coastal Zone Mgt 0.85 0.32% 1,547 0 1,547 370 1,91750 214 Solid Waste 0.40 0.15% 728 0 728 174 90252 221 Sr Nutrition 2.08 0.79% 3,785 0 3,785 905 4,69053 222 CDBG 2.23 0.85% 4,058 0 4,058 971 5,02856 291 Villanitas Road MID 0.01 0.00% 18 0 18 4 2357 292 Cerro Street MID 0.02 0.01% 36 0 36 9 45MGT of America, Inc.Page 28 of 1197/15/2015Item #8FPage 32 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Mgr Gen'l Suppt - FTE AllocationsDept:3 10120310 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal58 293 Village Park MID 0.03 0.01% $55 $0 $55 $13 $6859 294 Wiro Park 0.01 0.00% 18 0 18 4 2360 295 Encinitas Lighting 0.91 0.35% 1,656 0 1,656 396 2,05261 297 Enc Ranch Dist 0.39 0.15% 710 0 710 170 87965 531/532/534 SDWD 24.00 9.16% 43,671 0 43,671 10,445 54,11668 571 Rec Programs 6.10 2.33% 11,100 0 11,100 2,655 13,75469 572 Lifeguard Services 2.95 1.13% 5,368 0 5,368 1,284 6,65270 611 WW District Svcs 6.45 2.46% 11,736 0 11,736 2,807 14,54471 62171670 Fleet Maint 3.25 1.24% 5,914 0 5,914 1,414 7,328Subtotal261.89 100.00% 476,536 0 476,536 110,955 587,491Direct Bills00Total$476,536 $587,491Basis Units: FTE per dept, contract staff @100%Source: MGT of America, Inc.Page 29 of 1197/15/2015Item #8FPage 33 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Mgr Gen'l Suppt - Budget AllocationsDept:3 10120310 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 393,915.00 0.46% $2,184 $0 $2,184 $0 $2,1843 10120310 City Manager 812,907.00 0.95% 4,508 0 4,508 0 4,5084 10110302 Legal Services 308,500.00 0.36% 1,711 0 1,711 404 2,1155 10190900 Central Services 211,045.00 0.25% 1,170 0 1,170 276 1,4476 10140360 Finance Department 1,743,001.00 2.03% 9,666 0 9,666 2,283 11,9487 10130350 City Clerk 562,043.00 0.65% 3,117 0 3,117 736 3,8538 10120320 Human Resources 804,244.00 0.94% 4,460 0 4,460 1,053 5,5139 10120330 Information Technology 1,572,513.00 1.83% 8,720 0 8,720 2,059 10,77910 10120331 Geographic Information 639,940.00 0.74% 3,549 0 3,549 838 4,38711 10190901 Retiree Health Contribution 1,521,641.00 1.77% 8,438 0 8,438 1,993 10,43112 60120340 Risk Management 1,139,932.00 1.33% 6,321 0 6,321 1,493 7,81413 10171640 Fac Maint - Civic Center 356,938.00 0.42% 1,979 0 1,979 467 2,44714 10171641 Fac Maint - Fire Stations 213,676.00 0.25% 1,185 0 1,185 280 1,46515 10171642 Fac Maint - PW Yard 228,498.00 0.27% 1,267 0 1,267 299 1,56616 10120311 Arts Admin 165,201.00 0.19% 916 0 916 216 1,13217 10120312 Economic Development 185,500.00 0.22% 1,029 0 1,029 243 1,27218 10130351 Elections 90,000.00 0.10% 499 0 499 118 61719 10150400 Planning Admin 928,724.00 1.08% 5,150 0 5,150 1,216 6,36620 10150410 Current Planning 1,108,464.00 1.29% 6,147 0 6,147 1,452 7,59821 10150420 Applicant Deposits 14,000.00 0.02% 78 0 78 18 9622 10150430 Advanced Planning 638,784.00 0.74% 3,542 0 3,542 837 4,37923 10150440 Code Enforcement 562,858.00 0.65% 3,121 0 3,121 737 3,85824 10150450 Parking Citation 83,500.00 0.10% 463 0 463 109 57225 10150460 Building Services 1,623,253.00 1.89% 9,002 0 9,002 2,126 11,12726 10161500 Law Enforcement12,461,200.0014.50% 69,1020 69,102 16,319 85,42027 10162510 Fire Admin633,033.00 0.74% 3,5100 3,510 829 4,33928 10162511 Fire Operations10,576,172.0012.31% 58,6490 58,649 13,850 72,49929 10162512 Loss Prev & Planning 660,344.00 0.77% 3,6620 3,662 865 4,52730 10162513 Disaster Prep164,886.00 0.19% 9140 914 216 1,13031 10162514 Marine Safety922,622.00 1.07% 5,1160 5,116 1,208 6,32432 10171600 PW Admin226,806.00 0.26% 1,2580 1,258 297 1,55533 10171620 Environmental Programs 218,551.00 0.25% 1,2120 1,212 286 1,49834 10171630 Street Maint1,759,293.00 2.05% 9,7560 9,756 2,304 12,06035 10171643 Fac Maint - Library300,342.00 0.35% 1,6660 1,666 393 2,05936 10171650 Clean Water Ops698,842.00 0.81% 3,8750 3,875 915 4,79037 10171651 Clean Water Flood154,141.00 0.18% 8550 855 202 1,05738 10172700 City Engineering2,581,763.00 3.00% 14,3170 14,317 3,381 17,69839 10172710 Traffic Engineering730,771.00 0.85% 4,0520 4,052 957 5,00940 10172720 Stormwater / NPDES 848,177.00 0.99% 4,7030 4,703 1,111 5,81441 10180800 P&R Admin923,569.00 1.07% 5,1220 5,122 1,209 6,33142 10180810 Park Services1,705,960.00 1.99% 9,4600 9,460 2,234 11,69443 10180820 Beach Services515,621.00 0.60% 2,8590 2,859 675 3,53544 10180830 Trails126,915.00 0.15% 7040 704 166 870MGT of America, Inc.Page 30 of 1197/15/2015Item #8FPage 34 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Mgr Gen'l Suppt - Budget AllocationsDept:3 10120310 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal45 10180840 Recreation Svcs 627,293.00 0.73% $3,479 $0 $3,479 $821 $4,30046 10180850 Comm & Sr Center 1,214,000.00 1.41% 6,732 0 6,732 1,590 8,32247 202 State Law Enforcement 100,000.00 0.12% 555 0 555 131 68548 212 Coastal Zone Mgt 230,758.00 0.27% 1,280 0 1,280 302 1,58249 213 Govt/Educ Access 142,648.00 0.17% 791 0 791 187 97850 214 Solid Waste 496,782.00 0.58% 2,755 0 2,755 651 3,40551 215 Asset Forfeiture 10,093.00 0.01% 56 0 56 13 6952 221 Sr Nutrition 126,143.00 0.15% 700 0 700 165 86553 222 CDBG 56,537.00 0.07% 314 0 314 74 38854 228 Fed Law Enforcement 10,000.00 0.01% 55 0 55 13 6955 229 95,590.00 0.11% 530 0 530 125 65556 291 Villanitas Road MID 18,102.00 0.02% 100 0 100 24 12457 292 Cerro Street MID 31,159.00 0.04% 173 0 173 41 21458 293 Village Park MID 40,706.00 0.05% 226 0 226 53 27959 294 Wiro Park 16,584.00 0.02% 92 0 92 22 11460 295 Encinitas Lighting 1,268,410.00 1.48% 7,034 0 7,034 1,661 8,69561 297 Enc Ranch Dist 571,167.00 0.66% 3,167 0 3,167 748 3,91562 302 7,500.00 0.01% 42 0 42 10 5163 511/512/513 CSD11,485,655.6213.37% 63,6920 63,692 15,041 78,73364 521/522 ESD5,683,250.01 6.61% 31,5160 31,516 7,442 38,95865 531/532/534 SDWD8,367,942.00 9.74% 46,4030 46,403 10,958 57,36166 551 Section 8 Housing162,040.00 0.19% 8990 899 212 1,11167 561 Pacific Pines Condos113,865.00 0.13% 6310 631 149 78168 571 Rec Programs1,127,032.00 1.31% 6,2500 6,250 1,476 7,72669 572 Lifeguard Services187,340.00 0.22% 1,0390 1,039 245 1,28470 611 WW District Svcs1,048,591.00 1.22% 5,8150 5,815 1,373 7,18871 62171670 Fleet Maint562,944.00 0.66% 3,1220 3,122 737 3,85972 712 CFD Admin11,657.04 0.01%65065158073 931 Golf Course Ops2,510.00 0.00%14014317Subtotal85,934,383.67100.00% 476,5360 476,536 110,955 587,491Direct Bills00Total$476,536$587,491Basis Units: Relative budget size per departmentSource: MGT of America, Inc.Page 31 of 1197/15/2015Item #8FPage 35 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:3 10120310 City ManagerDepartment Mgr Gen'l Suppt - FTEMgr Gen'l Suppt - BudgetTotal2 10110300 Legistlative/City Council $1,820 $2,184 $4,0043 10120310 City Manager 10,827 4,508 15,3354 10110302 Legal Services 0 2,115 2,1155 10190900 Central Services 1,804 1,447 3,2516 10140360 Finance Department 29,042 11,948 40,9907 10130350 City Clerk 11,342 3,853 15,1958 10120320 Human Resources 12,063 5,513 17,5769 10120330 Information Technology 17,497 10,779 28,27710 10120331 Geographic Information 9,651 4,387 14,03711 10190901 Retiree Health Contribution 0 10,431 10,43112 60120340 Risk Management 6,156 7,814 13,97013 10171640 Fac Maint - Civic Center 1,804 2,447 4,25114 10171641 Fac Maint - Fire Stations 902 1,465 2,36715 10171642 Fac Maint - PW Yard 1,578 1,566 3,14516 10120311 Arts Admin 3,608 1,132 4,74017 10120312 Economic Development 0 1,272 1,27218 10130351 Elections 0 617 61719 10150400 Planning Admin 16,347 6,366 22,71420 10150410 Current Planning 17,475 7,598 25,07321 10150420 Applicant Deposits 0 96 9622 10150430 Advanced Planning 11,206 4,379 15,58523 10150440 Code Enforcement 8,681 3,858 12,53924 10150450 Parking Citation 0 572 57225 10150460 Building Services 2,255 11,127 13,38226 10161500 Law Enforcement 0 85,420 85,42027 10162510 Fire Admin 10,147 4,339 14,48628 10162511 Fire Operations 114,996 72,499 187,49529 10162512 Loss Prev & Planning 11,274 4,527 15,80130 10162513 Disaster Prep 1,127 1,130 2,25831 10162514 Marine Safety 25,976 6,324 32,30032 10171600 PW Admin 2,706 1,555 4,26133 10171620 Environmental Programs 0 1,498 1,49834 10171630 Street Maint 20,181 12,060 32,24035 10171643 Fac Maint - Library 1,353 2,059 3,41236 10171650 Clean Water Ops 11,951 4,790 16,74137 10171651 Clean Water Flood 1,127 1,057 2,18438 10172700 City Engineering 34,724 17,698 52,42239 10172710 Traffic Engineering 10,958 5,009 15,96840 10172720 Stormwater / NPDES 11,274 5,814 17,08841 10180800 P&R Admin 11,274 6,331 17,60542 10180810 Park Services 4,036 11,694 15,730MGT of America, Inc.Page 32 of 1197/15/2015Item #8FPage 36 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:3 10120310 City ManagerDepartment Mgr Gen'l Suppt - FTEMgr Gen'l Suppt - BudgetTotal43 10180820 Beach Services $2,458 $3,535 $5,99244 10180830 Trails 676 870 1,54645 10180840 Recreation Svcs 10,598 4,300 14,89846 10180850 Comm & Sr Center 24,578 8,322 32,89947 202 State Law Enforcement 0 685 68548 212 Coastal Zone Mgt 1,917 1,582 3,49849 213 Govt/Educ Access 0 978 97850 214 Solid Waste 902 3,405 4,30751 215 Asset Forfeiture 0 69 6952 221 Sr Nutrition 4,690 865 5,55553 222 CDBG 5,028 388 5,41654 228 Fed Law Enforcement 0 69 6955 229 0 655 65556 291 Villanitas Road MID 23 124 14757 292 Cerro Street MID 45 214 25958 293 Village Park MID 68 279 34759 294 Wiro Park 23 114 13660 295 Encinitas Lighting 2,052 8,695 10,74761 297 Enc Ranch Dist 879 3,915 4,79562 302 0 51 5163 511/512/513 CSD 0 78,733 78,73364 521/522 ESD 0 38,958 38,95865 531/532/534 SDWD 54,116 57,361 111,47766 551 Section 8 Housing 0 1,111 1,11167 561 Pacific Pines Condos 0 781 78168 571 Rec Programs 13,754 7,726 21,48069 572 Lifeguard Services 6,652 1,284 7,93670 611 WW District Svcs 14,544 7,188 21,73271 62171670 Fleet Maint 7,328 3,859 11,18772 712 CFD Admin 0 80 8073 931 Golf Course Ops 0 17 17Total$587,491 $587,491 $1,174,982MGT of America, Inc.Page 33 of 1197/15/2015Item #8FPage 37 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 34 of 1197/15/2015Item #8FPage 38 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:4 10110302 Legal ServicesDescription Amount General AdminCity Attorney RetainerUnallocated - All OtherPersonnel CostsSalaries S0000 Salary % Split.00% .00% .00%BenefitsS0000Subtotal - Personnel Costs0000Services & Supplies Cost431.21 Legal Contracts - Other P93,00000 93,000431.22 Legal Contracts - Retainer P93,0000 93,0000431.23 Legal Contracts - Add'l Svcs P112,00000 112,000455 Travel & MileageP8,50000 8,500461.1 Office SuppliesP2,00000 2,000Subtotal - Services & Supplies308,5000 93,000 215,500Department Cost Total308,5000 93,000 215,500Adjustments to CostSubtotal - Adjustments0000Total Costs After Adjustments308,5000 93,000 215,500General Admin Distribution000Grand Total$308,500$93,000 $215,500not allocatedMGT of America, Inc.Page 35 of 1197/15/2015Item #8FPage 39 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:4 10110302 Legal ServicesDepartment First IncomingSecond IncomingCity Attorney RetainerUnallocated - All Other3 Mgr Gen'l Suppt - Budget $1,711 $404 $638 $1,477Subtotal - 10120310 City Manager 1,711 404 638 1,4776 Budget & Acctg - Budget 0 3,302 995 2,306Subtotal - 10140360 Finance Departme0 3,302 995 2,306Total Incoming1,711 3,706 1,633 3,784C. Total Allocated$313,916 $94,633 $219,28430.15% 69.85%MGT of America, Inc.Page 36 of 1197/15/2015Item #8FPage 40 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015City Attorney Retainer AllocationsDept:4 10110302 Legal ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 10120310 City Manager 11 18.03% $16,863 $0 $16,863 $0 $16,8636 10140360 Finance Department 4 6.56% 6,132 0 6,132 89 6,2227 10130350 City Clerk 6 9.84% 9,198 0 9,198 134 9,33220 10150410 Current Planning 8 13.11% 12,264 0 12,264 179 12,44327 10162510 Fire Admin 2 3.28% 3,066 0 3,066 45 3,11132 10171600 PW Admin 2 3.28% 3,066 0 3,066 45 3,11138 10172700 City Engineering 11 18.03% 16,863 0 16,863 246 17,10941 10180800 P&R Admin 7 11.48% 10,731 0 10,731 156 10,88865 531/532/534 SDWD 10 16.39% 15,330 0 15,330 223 15,554Subtotal61 100.00% 93,516 0 93,516 1,117 94,633Direct Bills00Total$93,516 $94,633Basis Units: Agenda items per departmentSource: MGT of America, Inc.Page 37 of 1197/15/2015Item #8FPage 41 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:4 10110302 Legal ServicesDepartment City Attorney RetainerUnallocated - All OtherTotal3 10120310 City Manager $16,863 $0 $16,8636 10140360 Finance Department 6,222 0 6,2227 10130350 City Clerk 9,332 0 9,33220 10150410 Current Planning 12,443 0 12,44327 10162510 Fire Admin 3,111 0 3,11132 10171600 PW Admin 3,111 0 3,11138 10172700 City Engineering 17,109 0 17,10941 10180800 P&R Admin 10,888 0 10,88865 531/532/534 SDWD 15,554 0 15,554Total$94,633 $0 $94,633MGT of America, Inc.Page 38 of 1197/15/2015Item #8FPage 42 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 39 of 1197/15/2015Item #8FPage 43 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:5 10190900 Central ServicesDescription Amount General AdminCS Gen'l SupptPersonnel CostsSalaries S1 50,138 0 50,138 Salary % Split.00% 100.00%BenefitsS22,4690 22,469Subtotal - Personnel Costs72,6070 72,607Services & Supplies Cost431.1 Professional Services Contract S1,0000 1,000432.2 Maintenance Contracts S5,0000 5,000443 Repair And Maintenance S2,0000 2,000445 RentalsS5,2080 5,208452 CommunicationsS34,0000 34,000454 Printing And BindingS9,5000 9,500456.1 Training And Professional Deve S7300 730461.1 Office SuppliesS35,5000 35,500461.3 PostageS40,0000 40,000468.1 Furniture/Fixtures < $5K S2,5000 2,500469 Other SuppliesS3,0000 3,000Subtotal - Services & Supplies138,4380 138,438Department Cost Total211,0450 211,045Adjustments to CostSubtotal - Adjustments000Total Costs After Adjustments211,0450 211,045General Admin Distribution00Grand Total$211,045$211,045MGT of America, Inc.Page 40 of 1197/15/2015Item #8FPage 44 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:5 10190900 Central ServicesDepartment First IncomingSecond IncomingCS Gen'l Suppt1 City Hall rent and improvements $6,135 $0 $6,1351 Civic Center roof debt service 1,027 0 1,027Subtotal - Building Use 7,163 0 7,1633 Mgr Gen'l Suppt - FTE 1,456 348 1,8043 Mgr Gen'l Suppt - Budget 1,170 276 1,447Subtotal - 10120310 City Manager 2,626 625 3,2515 CS Gen'l Suppt 0 675 675Subtotal - 10190900 Central Services 0 675 6756 Budget & Acctg - FTE 0 2,809 2,8096 Budget & Acctg - Budget 0 2,259 2,259Subtotal - 10140360 Finance Departme0 5,068 5,0687 Clk Gen'l Suppt - FTE 0 1,004 1,004Subtotal - 10130350 City Clerk 0 1,004 1,0048 HR Gen'l Suppt 0 3,025 3,025Subtotal - 10120320 Human Resources0 3,025 3,0259 IT Gen'l Suppt 0 5,359 5,359Subtotal - 10120330 Information Techn0 5,359 5,35910 GIS Gen'l Suppt 0 2,337 2,337Subtotal - 10120331 Geographic Inform0 2,337 2,33711 Retiree Health - Citywide 0 787 787Subtotal - 10190901 Retiree Health Co0 787 78712 Citywide Support 0 1,202 1,202Subtotal - 60120340 Risk Management0 1,202 1,20213 CC - Fac Maint 0 2,218 2,218Subtotal - 10171640 Fac Maint - Civic C0 2,218 2,218Total Incoming9,789 22,301 32,089C. Total Allocated$243,134 $243,134100.00%MGT of America, Inc.Page 41 of 1197/15/2015Item #8FPage 45 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015CS Gen'l Suppt AllocationsDept:5 10190900 Central ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.38% $843 $0 $843 $0 $8433 10120310 City Manager 5.95 2.27% 5,017 0 5,017 0 5,0175 10190900 Central Services 0.80 0.31% 675 0 675 0 6756 10140360 Finance Department 12.88 4.92% 10,861 0 10,861 1,130 11,9917 10130350 City Clerk 5.03 1.92% 4,241 0 4,241 441 4,6838 10120320 Human Resources 5.35 2.04% 4,511 0 4,511 469 4,9819 10120330 Information Technology 7.76 2.96% 6,543 0 6,543 681 7,22410 10120331 Geographic Information 4.28 1.63% 3,609 0 3,609 376 3,98512 60120340 Risk Management 2.73 1.04% 2,302 0 2,302 240 2,54213 10171640 Fac Maint - Civic Center 0.80 0.31% 675 0 675 70 74514 10171641 Fac Maint - Fire Stations 0.40 0.15% 337 0 337 35 37215 10171642 Fac Maint - PW Yard 0.70 0.27% 590 0 590 61 65216 10120311 Arts Admin 1.60 0.61% 1,349 0 1,349 140 1,49019 10150400 Planning Admin 7.25 2.77% 6,113 0 6,113 636 6,75020 10150410 Current Planning 7.75 2.96% 6,535 0 6,535 680 7,21522 10150430 Advanced Planning 4.97 1.90% 4,191 0 4,191 436 4,62723 10150440 Code Enforcement 3.85 1.47% 3,246 0 3,246 338 3,58425 10150460 Building Services 1.00 0.38% 843 0 843 88 93127 10162510 Fire Admin 4.50 1.72% 3,795 0 3,795 395 4,18928 10162511 Fire Operations 51.00 19.47% 43,005 0 43,005 4,475 47,48029 10162512 Loss Prev & Planning 5.00 1.91% 4,216 0 4,216 439 4,65530 10162513 Disaster Prep 0.50 0.19% 422 0 422 44 46531 10162514 Marine Safety 11.52 4.40% 9,714 0 9,714 1,011 10,72532 10171600 PW Admin 1.20 0.46% 1,012 0 1,012 105 1,11734 10171630 Street Maint 8.95 3.42% 7,547 0 7,547 785 8,33235 10171643 Fac Maint - Library 0.60 0.23% 506 0 506 53 55936 10171650 Clean Water Ops 5.30 2.02% 4,469 0 4,469 465 4,93437 10171651 Clean Water Flood 0.50 0.19% 422 0 422 44 46538 10172700 City Engineering 15.40 5.88% 12,986 0 12,986 1,351 14,33739 10172710 Traffic Engineering 4.86 1.86% 4,098 0 4,098 426 4,52540 10172720 Stormwater / NPDES 5.00 1.91% 4,216 0 4,216 439 4,65541 10180800 P&R Admin 5.00 1.91% 4,216 0 4,216 439 4,65542 10180810 Park Services 1.79 0.68% 1,509 0 1,509 157 1,66643 10180820 Beach Services 1.09 0.42% 919 0 919 96 1,01544 10180830 Trails 0.30 0.11% 253 0 253 26 27945 10180840 Recreation Svcs 4.70 1.79% 3,963 0 3,963 412 4,37646 10180850 Comm & Sr Center 10.90 4.16% 9,191 0 9,191 956 10,14848 212 Coastal Zone Mgt 0.85 0.32% 717 0 717 75 79150 214 Solid Waste 0.40 0.15% 337 0 337 35 37252 221 Sr Nutrition 2.08 0.79% 1,754 0 1,754 183 1,93653 222 CDBG 2.23 0.85% 1,880 0 1,880 196 2,07656 291 Villanitas Road MID 0.01 0.00%8081957 292 Cerro Street MID 0.02 0.01% 17 0 17 2 19MGT of America, Inc.Page 42 of 1197/15/2015Item #8FPage 46 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015CS Gen'l Suppt AllocationsDept:5 10190900 Central ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal58 293 Village Park MID 0.03 0.01% $25 $0 $25 $3 $2859 294 Wiro Park 0.01 0.00%8081960 295 Encinitas Lighting 0.91 0.35% 767 0 767 80 84761 297 Enc Ranch Dist 0.39 0.15% 329 0 329 34 36365 531/532/534 SDWD 24.00 9.16% 20,238 0 20,238 2,106 22,34468 571 Rec Programs 6.10 2.33% 5,144 0 5,144 535 5,67969 572 Lifeguard Services 2.95 1.13% 2,488 0 2,488 259 2,74670 611 WW District Svcs 6.45 2.46% 5,439 0 5,439 566 6,00571 62171670 Fleet Maint 3.25 1.24% 2,741 0 2,741 285 3,026Subtotal261.89 100.00% 220,834 0 220,834 22,301 243,134Direct Bills00Total$220,834 $243,134Basis Units: FTE per dept, contract staff @100%Source: MGT of America, Inc.Page 43 of 1197/15/2015Item #8FPage 47 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:5 10190900 Central ServicesDepartment CS Gen'l SupptTotal2 10110300 Legistlative/City Council $843 $8433 10120310 City Manager 5,017 5,0175 10190900 Central Services 675 6756 10140360 Finance Department 11,991 11,9917 10130350 City Clerk 4,683 4,6838 10120320 Human Resources 4,981 4,9819 10120330 Information Technology 7,224 7,22410 10120331 Geographic Information 3,985 3,98512 60120340 Risk Management 2,542 2,54213 10171640 Fac Maint - Civic Center 745 74514 10171641 Fac Maint - Fire Stations 372 37215 10171642 Fac Maint - PW Yard 652 65216 10120311 Arts Admin 1,490 1,49019 10150400 Planning Admin 6,750 6,75020 10150410 Current Planning 7,215 7,21522 10150430 Advanced Planning 4,627 4,62723 10150440 Code Enforcement 3,584 3,58425 10150460 Building Services 931 93127 10162510 Fire Admin 4,189 4,18928 10162511 Fire Operations 47,480 47,48029 10162512 Loss Prev & Planning 4,655 4,65530 10162513 Disaster Prep 465 46531 10162514 Marine Safety 10,725 10,72532 10171600 PW Admin 1,117 1,11734 10171630 Street Maint 8,332 8,33235 10171643 Fac Maint - Library 559 55936 10171650 Clean Water Ops 4,934 4,93437 10171651 Clean Water Flood 465 46538 10172700 City Engineering 14,337 14,33739 10172710 Traffic Engineering 4,525 4,52540 10172720 Stormwater / NPDES 4,655 4,65541 10180800 P&R Admin 4,655 4,65542 10180810 Park Services 1,666 1,66643 10180820 Beach Services 1,015 1,01544 10180830 Trails 279 27945 10180840 Recreation Svcs 4,376 4,37646 10180850 Comm & Sr Center 10,148 10,14848 212 Coastal Zone Mgt 791 79150 214 Solid Waste 372 37252 221 Sr Nutrition 1,936 1,93653 222 CDBG 2,076 2,076MGT of America, Inc.Page 44 of 1197/15/2015Item #8FPage 48 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:5 10190900 Central ServicesDepartment CS Gen'l SupptTotal56 291 Villanitas Road MID $9 $957 292 Cerro Street MID 19 1958 293 Village Park MID 28 2859 294 Wiro Park 9 960 295 Encinitas Lighting 847 84761 297 Enc Ranch Dist 363 36365 531/532/534 SDWD 22,344 22,34468 571 Rec Programs 5,679 5,67969 572 Lifeguard Services 2,746 2,74670 611 WW District Svcs 6,005 6,00571 62171670 Fleet Maint 3,026 3,026Total$243,134 $243,134MGT of America, Inc.Page 45 of 1197/15/2015Item #8FPage 49 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 46 of 1197/15/2015Item #8FPage 50 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:6 10140360 Finance DepartmentDescription Amount General AdminBudget & Acctg - FTEBudget & Acctg - BudgetUnallocated Treasury expensePersonnel CostsSalariesS11,109,3650 525,913 525,913 57,540 Salary % Split.00% 47.41% 47.41% 5.19%BenefitsS428,8560 203,306 203,306 22,244Subtotal - Personnel Costs1,538,2210 729,219 729,219 79,783Services & Supplies Cost431.1 Professional Services Contract S175,5050 83,201 83,201 9,103434 Information Technology Contrac S7,5000 3,555 3,555 389453 AdvertisingS7000 332 33236454 Printing And BindingS4,5000 2,133 2,133 233455 Travel & MileageS11,7000 5,547 5,547 607456.1 Training And Professional Deve S2,9250 1,387 1,387 152461.1 Office SuppliesS5000 237 23726461.2 Books And Subscriptions S8500 403 40344468.1 Furniture/Fixtures < $5K S6000 284 28431Subtotal - Services & Supplies204,7800 97,079 97,079 10,621Department Cost Total1,743,0010 826,298 826,298 90,405Adjustments to CostSubtotal - Adjustments00000Total Costs After Adjustments1,743,0010 826,298 826,298 90,405General Admin Distribution0000Grand Total$1,743,001$826,298 $826,298 $90,405not allocatedMGT of America, Inc.Page 47 of 1197/15/2015Item #8FPage 51 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:6 10140360 Finance DepartmentDepartment First IncomingSecond IncomingBudget & Acctg - FTEBudget & Acctg - BudgetUnallocated Treasury expense1 City Hall rent and improvements$98,780$0 $46,828 $46,828 $5,1231 Civic Center roof debt service16,5400 7,841 7,841 858Subtotal - Building Use115,3200 54,669 54,669 5,9812 Council Support31,598 2,548 16,187 16,187 1,771Subtotal - 10110300 Legistlative/City C31,598 2,548 16,187 16,187 1,7713 Mgr Gen'l Suppt - FTE 23,437 5,606 13,768 13,768 1,5063 Mgr Gen'l Suppt - Budget 9,666 2,283 5,664 5,664 620Subtotal - 10120310 City Manager 33,102 7,888 19,432 19,432 2,1264 City Attorney Retainer 6,132 89 2,949 2,949 323Subtotal - 10110302 Legal Services 6,132 89 2,949 2,949 3235 CS Gen'l Suppt 10,861 1,130 5,685 5,685 622Subtotal - 10190900 Central Services 10,861 1,130 5,685 5,685 6226 Budget & Acctg - FTE 0 45,231 21,443 21,443 2,3466 Budget & Acctg - Budget 0 18,654 8,843 8,843 968Subtotal - 10140360 Finance Departme0 63,886 30,286 30,286 3,3147 Clk Gen'l Suppt - FTE 0 16,169 7,665 7,665 8397 Clk Gen'l Suppt - Agenda 0 11,539 5,470 5,470 598Subtotal - 10130350 City Clerk 0 27,708 13,135 13,135 1,4378 HR Gen'l Suppt 0 47,639 22,584 22,584 2,471Subtotal - 10120320 Human Resources0 47,639 22,584 22,584 2,4719 IT Gen'l Suppt 0 86,288 40,906 40,906 4,476Subtotal - 10120330 Information Techn0 86,288 40,906 40,906 4,47610 GIS Gen'l Suppt 0 37,633 17,841 17,841 1,952Subtotal - 10120331 Geographic Inform0 37,633 17,841 17,841 1,95211 Retiree Health - Citywide 0 12,401 5,879 5,879 643MGT of America, Inc.Page 48 of 1197/15/2015Item #8FPage 52 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:6 10140360 Finance DepartmentDepartment First IncomingSecond IncomingBudget & Acctg - FTEBudget & Acctg - BudgetUnallocated Treasury expenseSubtotal - 10190901 Retiree Health Co$0 $12,401 $5,879 $5,879 $64312 Citywide Support 0 19,358 9,177 9,177 1,004Subtotal - 60120340 Risk Management0 19,358 9,177 9,177 1,00413 CC - Fac Maint 0 35,704 16,926 16,926 1,852Subtotal - 10171640 Fac Maint - Civic C0 35,704 16,926 16,926 1,852Total Incoming197,013 342,272 255,657 255,657 27,971C. Total Allocated$2,282,286 $1,081,955 $1,081,955 $118,37647.41% 47.41% 5.19%MGT of America, Inc.Page 49 of 1197/15/2015Item #8FPage 53 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Budget & Acctg - FTE AllocationsDept:6 10140360 Finance DepartmentDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.38% $3,512 $0 $3,512 $0 $3,5123 10120310 City Manager 5.95 2.27% 20,895 0 20,895 0 20,8955 10190900 Central Services 0.80 0.31% 2,809 0 2,809 0 2,8096 10140360 Finance Department 12.88 4.92% 45,231 0 45,231 0 45,2317 10130350 City Clerk 5.03 1.92% 17,664 0 17,664 3,383 21,0478 10120320 Human Resources 5.35 2.04% 18,788 0 18,788 3,598 22,3869 10120330 Information Technology 7.76 2.96% 27,251 0 27,251 5,219 32,47010 10120331 Geographic Information 4.28 1.63% 15,030 0 15,030 2,879 17,90912 60120340 Risk Management 2.73 1.04% 9,587 0 9,587 1,836 11,42313 10171640 Fac Maint - Civic Center 0.80 0.31% 2,809 0 2,809 538 3,34714 10171641 Fac Maint - Fire Stations 0.40 0.15% 1,405 0 1,405 269 1,67415 10171642 Fac Maint - PW Yard 0.70 0.27% 2,458 0 2,458 471 2,92916 10120311 Arts Admin 1.60 0.61% 5,619 0 5,619 1,076 6,69519 10150400 Planning Admin 7.25 2.77% 25,460 0 25,460 4,876 30,33620 10150410 Current Planning 7.75 2.96% 27,216 0 27,216 5,212 32,42822 10150430 Advanced Planning 4.97 1.90% 17,453 0 17,453 3,343 20,79623 10150440 Code Enforcement 3.85 1.47% 13,520 0 13,520 2,589 16,11025 10150460 Building Services 1.00 0.38% 3,512 0 3,512 673 4,18427 10162510 Fire Admin 4.50 1.72% 15,803 0 15,803 3,026 18,82928 10162511 Fire Operations 51.00 19.47% 179,100 0 179,100 34,300 213,40029 10162512 Loss Prev & Planning 5.00 1.91% 17,559 0 17,559 3,363 20,92230 10162513 Disaster Prep 0.50 0.19% 1,756 0 1,756 336 2,09231 10162514 Marine Safety 11.52 4.40% 40,455 0 40,455 7,748 48,20332 10171600 PW Admin 1.20 0.46% 4,214 0 4,214 807 5,02134 10171630 Street Maint 8.95 3.42% 31,430 0 31,430 6,019 37,45035 10171643 Fac Maint - Library 0.60 0.23% 2,107 0 2,107 404 2,51136 10171650 Clean Water Ops 5.30 2.02% 18,612 0 18,612 3,565 22,17737 10171651 Clean Water Flood 0.50 0.19% 1,756 0 1,756 336 2,09238 10172700 City Engineering 15.40 5.88% 54,081 0 54,081 10,357 64,43839 10172710 Traffic Engineering 4.86 1.86% 17,067 0 17,067 3,269 20,33640 10172720 Stormwater / NPDES 5.00 1.91% 17,559 0 17,559 3,363 20,92241 10180800 P&R Admin 5.00 1.91% 17,559 0 17,559 3,363 20,92242 10180810 Park Services 1.79 0.68% 6,286 0 6,286 1,204 7,49043 10180820 Beach Services 1.09 0.42% 3,828 0 3,828 733 4,56144 10180830 Trails 0.30 0.11% 1,054 0 1,054 202 1,25545 10180840 Recreation Svcs 4.70 1.79% 16,505 0 16,505 3,161 19,66646 10180850 Comm & Sr Center 10.90 4.16% 38,278 0 38,278 7,331 45,60948 212 Coastal Zone Mgt 0.85 0.32% 2,985 0 2,985 572 3,55750 214 Solid Waste 0.40 0.15% 1,405 0 1,405 269 1,67452 221 Sr Nutrition 2.08 0.79% 7,304 0 7,304 1,399 8,70353 222 CDBG 2.23 0.85% 7,831 0 7,831 1,500 9,33156 291 Villanitas Road MID 0.01 0.00% 35 0 35 7 4257 292 Cerro Street MID 0.02 0.01% 70 0 70 13 84MGT of America, Inc.Page 50 of 1197/15/2015Item #8FPage 54 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Budget & Acctg - FTE AllocationsDept:6 10140360 Finance DepartmentDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal58 293 Village Park MID 0.03 0.01% $105 $0 $105 $20 $12659 294 Wiro Park 0.01 0.00% 35 0 35 7 4260 295 Encinitas Lighting 0.91 0.35% 3,196 0 3,196 612 3,80861 297 Enc Ranch Dist 0.39 0.15% 1,370 0 1,370 262 1,63265 531/532/534 SDWD 24.00 9.16% 84,282 0 84,282 16,141 100,42368 571 Rec Programs 6.10 2.33% 21,422 0 21,422 4,103 25,52469 572 Lifeguard Services 2.95 1.13% 10,360 0 10,360 1,984 12,34470 611 WW District Svcs 6.45 2.46% 22,651 0 22,651 4,338 26,98971 62171670 Fleet Maint 3.25 1.24% 11,413 0 11,413 2,186 13,599Subtotal261.89 100.00% 919,695 0 919,695 162,260 1,081,955Direct Bills00Total$919,695 $1,081,955Basis Units: FTE per dept, contract staff @100%Source: MGT of America, Inc.Page 51 of 1197/15/2015Item #8FPage 55 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Budget & Acctg - Budget AllocationsDept:6 10140360 Finance DepartmentDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 393,915.00 0.46% $4,216 $0 $4,216 $0 $4,2163 10120310 City Manager 812,907.00 0.95% 8,700 0 8,700 0 8,7004 10110302 Legal Services 308,500.00 0.36% 3,302 0 3,302 0 3,3025 10190900 Central Services 211,045.00 0.25% 2,259 0 2,259 0 2,2596 10140360 Finance Department 1,743,001.00 2.03% 18,654 0 18,654 0 18,6547 10130350 City Clerk 562,043.00 0.65% 6,015 0 6,015 1,106 7,1218 10120320 Human Resources 804,244.00 0.94% 8,607 0 8,607 1,582 10,1909 10120330 Information Technology 1,572,513.00 1.83% 16,829 0 16,829 3,094 19,92410 10120331 Geographic Information 639,940.00 0.74% 6,849 0 6,849 1,259 8,10811 10190901 Retiree Health Contribution 1,521,641.00 1.77% 16,285 0 16,285 2,994 19,27912 60120340 Risk Management 1,139,932.00 1.33% 12,200 0 12,200 2,243 14,44313 10171640 Fac Maint - Civic Center 356,938.00 0.42% 3,820 0 3,820 702 4,52214 10171641 Fac Maint - Fire Stations 213,676.00 0.25% 2,287 0 2,287 420 2,70715 10171642 Fac Maint - PW Yard 228,498.00 0.27% 2,445 0 2,445 450 2,89516 10120311 Arts Admin 165,201.00 0.19% 1,768 0 1,768 325 2,09317 10120312 Economic Development 185,500.00 0.22% 1,985 0 1,985 365 2,35018 10130351 Elections 90,000.00 0.10% 963 0 963 177 1,14019 10150400 Planning Admin 928,724.00 1.08% 9,939 0 9,939 1,827 11,76720 10150410 Current Planning 1,108,464.00 1.29% 11,863 0 11,863 2,181 14,04421 10150420 Applicant Deposits 14,000.00 0.02% 150 0 150 28 17722 10150430 Advanced Planning 638,784.00 0.74% 6,836 0 6,836 1,257 8,09323 10150440 Code Enforcement 562,858.00 0.65% 6,024 0 6,024 1,107 7,13124 10150450 Parking Citation 83,500.00 0.10% 894 0 894 164 1,05825 10150460 Building Services 1,623,253.00 1.89% 17,373 0 17,373 3,194 20,56626 10161500 Law Enforcement12,461,200.0014.50% 133,3630 133,363 24,519 157,88227 10162510 Fire Admin633,033.00 0.74% 6,7750 6,775 1,246 8,02028 10162511 Fire Operations10,576,172.0012.31% 113,1890 113,189 20,810 133,99929 10162512 Loss Prev & Planning 660,344.00 0.77% 7,0670 7,067 1,299 8,36730 10162513 Disaster Prep164,886.00 0.19% 1,7650 1,765 324 2,08931 10162514 Marine Safety922,622.00 1.07% 9,8740 9,874 1,815 11,69032 10171600 PW Admin226,806.00 0.26% 2,4270 2,427 446 2,87433 10171620 Environmental Programs 218,551.00 0.25% 2,3390 2,339 430 2,76934 10171630 Street Maint1,759,293.00 2.05% 18,8280 18,828 3,462 22,29035 10171643 Fac Maint - Library300,342.00 0.35% 3,2140 3,214 591 3,80536 10171650 Clean Water Ops698,842.00 0.81% 7,4790 7,479 1,375 8,85437 10171651 Clean Water Flood154,141.00 0.18% 1,6500 1,650 303 1,95338 10172700 City Engineering2,581,763.00 3.00% 27,6310 27,631 5,080 32,71139 10172710 Traffic Engineering730,771.00 0.85% 7,8210 7,821 1,438 9,25940 10172720 Stormwater / NPDES 848,177.00 0.99% 9,0770 9,077 1,669 10,74641 10180800 P&R Admin923,569.00 1.07% 9,8840 9,884 1,817 11,70242 10180810 Park Services1,705,960.00 1.99% 18,2580 18,258 3,357 21,61443 10180820 Beach Services515,621.00 0.60% 5,5180 5,518 1,015 6,53344 10180830 Trails126,915.00 0.15% 1,3580 1,358 250 1,608MGT of America, Inc.Page 52 of 1197/15/2015Item #8FPage 56 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Budget & Acctg - Budget AllocationsDept:6 10140360 Finance DepartmentDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal45 10180840 Recreation Svcs 627,293.00 0.73% $6,713 $0 $6,713 $1,234 $7,94846 10180850 Comm & Sr Center 1,214,000.00 1.41% 12,993 0 12,993 2,389 15,38147 202 State Law Enforcement 100,000.00 0.12% 1,070 0 1,070 197 1,26748 212 Coastal Zone Mgt 230,758.00 0.27% 2,470 0 2,470 454 2,92449 213 Govt/Educ Access 142,648.00 0.17% 1,527 0 1,527 281 1,80750 214 Solid Waste 496,782.00 0.58% 5,317 0 5,317 977 6,29451 215 Asset Forfeiture 10,093.00 0.01% 108 0 108 20 12852 221 Sr Nutrition 126,143.00 0.15% 1,350 0 1,350 248 1,59853 222 CDBG 56,537.00 0.07% 605 0 605 111 71654 228 Fed Law Enforcement 10,000.00 0.01% 107 0 107 20 12755 229 95,590.00 0.11% 1,023 0 1,023 188 1,21156 291 Villanitas Road MID 18,102.00 0.02% 194 0 194 36 22957 292 Cerro Street MID 31,159.00 0.04% 333 0 333 61 39558 293 Village Park MID 40,706.00 0.05% 436 0 436 80 51659 294 Wiro Park 16,584.00 0.02% 177 0 177 33 21060 295 Encinitas Lighting 1,268,410.00 1.48% 13,575 0 13,575 2,496 16,07161 297 Enc Ranch Dist 571,167.00 0.66% 6,113 0 6,113 1,124 7,23762 302 7,500.00 0.01% 80 0 80 15 9563 511/512/513 CSD11,485,655.6213.37% 122,9230 122,923 22,599 145,52264 521/522 ESD5,683,250.01 6.61% 60,8240 60,824 11,182 72,00665 531/532/534 SDWD8,367,942.00 9.74% 89,5560 89,556 16,465 106,02166 551 Section 8 Housing162,040.00 0.19% 1,7340 1,734 319 2,05367 561 Pacific Pines Condos113,865.00 0.13% 1,2190 1,219 224 1,44368 571 Rec Programs1,127,032.00 1.31% 12,0620 12,062 2,218 14,27969 572 Lifeguard Services187,340.00 0.22% 2,0050 2,005 369 2,37470 611 WW District Svcs1,048,591.00 1.22% 11,2220 11,222 2,063 13,28671 62171670 Fleet Maint562,944.00 0.66% 6,0250 6,025 1,108 7,13272 712 CFD Admin11,657.04 0.01% 1250 12523 14873 931 Golf Course Ops2,510.00 0.00%27027532Subtotal85,934,383.67100.00% 919,6950 919,695 162,260 1,081,955Direct Bills00Total$919,695$1,081,955Basis Units: Relative budget size per departmentSource: MGT of America, Inc.Page 53 of 1197/15/2015Item #8FPage 57 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:6 10140360 Finance DepartmentDepartment Budget & Acctg - FTEBudget & Acctg - BudgetUnallocated Treasury expenseTotal2 10110300 Legistlative/City Council $3,512 $4,216 $0 $7,7283 10120310 City Manager 20,895 8,700 0 29,5954 10110302 Legal Services 0 3,302 0 3,3025 10190900 Central Services 2,809 2,259 0 5,0686 10140360 Finance Department 45,231 18,654 0 63,8867 10130350 City Clerk 21,047 7,121 0 28,1688 10120320 Human Resources 22,386 10,190 0 32,5769 10120330 Information Technology 32,470 19,924 0 52,39410 10120331 Geographic Information 17,909 8,108 0 26,01711 10190901 Retiree Health Contribution 0 19,279 0 19,27912 60120340 Risk Management 11,423 14,443 0 25,86613 10171640 Fac Maint - Civic Center 3,347 4,522 0 7,87014 10171641 Fac Maint - Fire Stations 1,674 2,707 0 4,38115 10171642 Fac Maint - PW Yard 2,929 2,895 0 5,82416 10120311 Arts Admin 6,695 2,093 0 8,78817 10120312 Economic Development 0 2,350 0 2,35018 10130351 Elections 0 1,140 0 1,14019 10150400 Planning Admin 30,336 11,767 0 42,10320 10150410 Current Planning 32,428 14,044 0 46,47321 10150420 Applicant Deposits 0 177 0 17722 10150430 Advanced Planning 20,796 8,093 0 28,88923 10150440 Code Enforcement 16,110 7,131 0 23,24124 10150450 Parking Citation 0 1,058 0 1,05825 10150460 Building Services 4,184 20,566 0 24,75126 10161500 Law Enforcement 0 157,882 0 157,88227 10162510 Fire Admin 18,829 8,020 0 26,85028 10162511 Fire Operations 213,400 133,999 0 347,39929 10162512 Loss Prev & Planning 20,922 8,367 0 29,28830 10162513 Disaster Prep 2,092 2,089 0 4,18131 10162514 Marine Safety 48,203 11,690 0 59,89332 10171600 PW Admin 5,021 2,874 0 7,89533 10171620 Environmental Programs 0 2,769 0 2,76934 10171630 Street Maint 37,450 22,290 0 59,74035 10171643 Fac Maint - Library 2,511 3,805 0 6,31636 10171650 Clean Water Ops 22,177 8,854 0 31,03137 10171651 Clean Water Flood 2,092 1,953 0 4,04538 10172700 City Engineering 64,438 32,711 0 97,14939 10172710 Traffic Engineering 20,336 9,259 0 29,59540 10172720 Stormwater / NPDES 20,922 10,746 0 31,66841 10180800 P&R Admin 20,922 11,702 0 32,62342 10180810 Park Services 7,490 21,614 0 29,104MGT of America, Inc.Page 54 of 1197/15/2015Item #8FPage 58 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:6 10140360 Finance DepartmentDepartment Budget & Acctg - FTEBudget & Acctg - BudgetUnallocated Treasury expenseTotal43 10180820 Beach Services $4,561 $6,533 $0 $11,09444 10180830 Trails 1,255 1,608 0 2,86345 10180840 Recreation Svcs 19,666 7,948 0 27,61446 10180850 Comm & Sr Center 45,609 15,381 0 60,99047 202 State Law Enforcement 0 1,267 0 1,26748 212 Coastal Zone Mgt 3,557 2,924 0 6,48049 213 Govt/Educ Access 0 1,807 0 1,80750 214 Solid Waste 1,674 6,294 0 7,96851 215 Asset Forfeiture 0 128 0 12852 221 Sr Nutrition 8,703 1,598 0 10,30253 222 CDBG 9,331 716 0 10,04754 228 Fed Law Enforcement 0 127 0 12755 229 0 1,211 0 1,21156 291 Villanitas Road MID 42 229 0 27157 292 Cerro Street MID 84 395 0 47858 293 Village Park MID 126 516 0 64159 294 Wiro Park 42 210 0 25260 295 Encinitas Lighting 3,808 16,071 0 19,87861 297 Enc Ranch Dist 1,632 7,237 0 8,86962 302 0 95 0 9563 511/512/513 CSD 0 145,522 0 145,52264 521/522 ESD 0 72,006 0 72,00665 531/532/534 SDWD 100,423 106,021 0 206,44566 551 Section 8 Housing 0 2,053 0 2,05367 561 Pacific Pines Condos 0 1,443 0 1,44368 571 Rec Programs 25,524 14,279 0 39,80469 572 Lifeguard Services 12,344 2,374 0 14,71770 611 WW District Svcs 26,989 13,286 0 40,27471 62171670 Fleet Maint 13,599 7,132 0 20,73172 712 CFD Admin 0 148 0 14873 931 Golf Course Ops 0 32 0 32Total$1,081,955 $1,081,955 $0 $2,163,910MGT of America, Inc.Page 55 of 1197/15/2015Item #8FPage 59 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 56 of 1197/15/2015Item #8FPage 60 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:7 10130350 City ClerkDescription Amount General AdminClk Gen'l Suppt - FTEClk Gen'l Suppt - AgendaUnallocated - 50% of TotalPersonnel CostsSalaries S1 372,556 0 93,139 93,139 186,278 Salary % Split.00% 25.00% 25.00% 50.00%BenefitsS148,4270 37,107 37,107 74,214Subtotal - Personnel Costs520,9830 130,246 130,246 260,492Services & Supplies Cost432.1 Technical Services Contracts S8,5500 2,138 2,138 4,275453 AdvertisingS5,0000 1,250 1,250 2,500454 Printing And BindingS8,5000 2,125 2,125 4,250455 Travel & MileageS3,3000 825 825 1,650456.1 Training And Professional Deve S1,0600 265 265 530459 Other Purchased Services S1,0000 250 250 500461.1 Office SuppliesS6,0000 1,500 1,500 3,000461.2 Books And Subscriptions S2,8000 700 700 1,400469 Other SuppliesS4,8500 1,213 1,213 2,425Subtotal - Services & Supplies41,0600 10,265 10,265 20,530Department Cost Total562,0430 140,511 140,511 281,022Adjustments to CostSubtotal - Adjustments00000Total Costs After Adjustments562,0430 140,511 140,511 281,022General Admin Distribution0000Grand Total$562,043$140,511 $140,511 $281,022not allocatedMGT of America, Inc.Page 57 of 1197/15/2015Item #8FPage 61 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:7 10130350 City ClerkDepartment First IncomingSecond IncomingClk Gen'l Suppt - FTEClk Gen'l Suppt - AgendaUnallocated - 50% of Total1 City Hall rent and improvements $38,576 $0 $9,644 $9,644 $19,2881 Civic Center roof debt service 6,459 0 1,615 1,615 3,230Subtotal - Building Use 45,036 0 11,259 11,259 22,5182 Council Support 47,396 3,823 12,805 12,805 25,609Subtotal - 10110300 Legistlative/City C47,396 3,823 12,805 12,805 25,6093 Mgr Gen'l Suppt - FTE 9,153 2,189 2,835 2,835 5,6713 Mgr Gen'l Suppt - Budget 3,117 736 963 963 1,926Subtotal - 10120310 City Manager 12,269 2,925 3,799 3,799 7,5974 City Attorney Retainer 9,198 134 2,333 2,333 4,666Subtotal - 10110302 Legal Services 9,198 134 2,333 2,333 4,6665 CS Gen'l Suppt 4,241 441 1,171 1,171 2,341Subtotal - 10190900 Central Services 4,241 441 1,171 1,171 2,3416 Budget & Acctg - FTE 17,664 3,383 5,262 5,262 10,5246 Budget & Acctg - Budget 6,015 1,106 1,780 1,780 3,561Subtotal - 10140360 Finance Departme23,679 4,489 7,042 7,042 14,0847 Clk Gen'l Suppt - FTE 0 6,315 1,579 1,579 3,1577 Clk Gen'l Suppt - Agenda 0 17,308 4,327 4,327 8,654Subtotal - 10130350 City Clerk 0 23,623 5,906 5,906 11,8118 HR Gen'l Suppt 0 18,904 4,726 4,726 9,452Subtotal - 10120320 Human Resources0 18,904 4,726 4,726 9,4529 IT Gen'l Suppt 0 33,698 8,424 8,424 16,849Subtotal - 10120330 Information Techn0 33,698 8,424 8,424 16,84910 GIS Gen'l Suppt 0 14,697 3,674 3,674 7,348Subtotal - 10120331 Geographic Inform0 14,697 3,674 3,674 7,34811 Retiree Health - Citywide 0 4,921 1,230 1,230 2,461MGT of America, Inc.Page 58 of 1197/15/2015Item #8FPage 62 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:7 10130350 City ClerkDepartment First IncomingSecond IncomingClk Gen'l Suppt - FTEClk Gen'l Suppt - AgendaUnallocated - 50% of TotalSubtotal - 10190901 Retiree Health Co$0 $4,921 $1,230 $1,230 $2,46112 Citywide Support 0 7,560 1,890 1,890 3,780Subtotal - 60120340 Risk Management0 7,560 1,890 1,890 3,78013 CC - Fac Maint 0 13,943 3,486 3,486 6,972Subtotal - 10171640 Fac Maint - Civic C0 13,943 3,486 3,486 6,972Total Incoming141,820 129,158 67,745 67,745 135,489C. Total Allocated$833,021 $208,255 $208,255 $416,51125.00% 25.00% 50.00%MGT of America, Inc.Page 59 of 1197/15/2015Item #8FPage 63 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Clk Gen'l Suppt - FTE AllocationsDept:7 10130350 City ClerkDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.71% $1,255 $0 $1,255 $0 $1,2553 10120310 City Manager 5.95 4.24% 7,469 0 7,469 0 7,4695 10190900 Central Services 0.80 0.57% 1,004 0 1,004 0 1,0046 10140360 Finance Department 12.88 9.19% 16,169 0 16,169 0 16,1697 10130350 City Clerk 5.03 3.59% 6,315 0 6,315 0 6,3158 10120320 Human Resources 5.35 3.82% 6,716 0 6,716 1,509 8,2259 10120330 Information Technology 7.76 5.54% 9,742 0 9,742 2,188 11,93010 10120331 Geographic Information 4.28 3.05% 5,373 0 5,373 1,207 6,58012 60120340 Risk Management 2.73 1.95% 3,427 0 3,427 770 4,19713 10171640 Fac Maint - Civic Center 0.80 0.57% 1,004 0 1,004 226 1,23016 10120311 Arts Admin 1.60 1.14% 2,009 0 2,009 451 2,46019 10150400 Planning Admin 7.25 5.17% 9,101 0 9,101 2,044 11,14620 10150410 Current Planning 7.75 5.53% 9,729 0 9,729 2,185 11,91422 10150430 Advanced Planning 4.97 3.55% 6,239 0 6,239 1,401 7,64123 10150440 Code Enforcement 3.85 2.75% 4,833 0 4,833 1,086 5,91925 10150460 Building Services 1.00 0.71% 1,255 0 1,255 282 1,53727 10162510 Fire Admin 4.50 3.21% 5,649 0 5,649 1,269 6,91828 10162511 Fire Operations 3.00 2.14% 3,766 0 3,766 846 4,61229 10162512 Loss Prev & Planning 5.00 3.57% 6,277 0 6,277 1,410 7,68730 10162513 Disaster Prep 0.50 0.36% 628 0 628 141 76931 10162514 Marine Safety 4.00 2.85% 5,021 0 5,021 1,128 6,14938 10172700 City Engineering 15.40 10.99% 19,333 0 19,333 4,342 23,67539 10172710 Traffic Engineering 4.86 3.47% 6,101 0 6,101 1,370 7,47240 10172720 Stormwater / NPDES 5.00 3.57% 6,277 0 6,277 1,410 7,68741 10180800 P&R Admin 5.00 3.57% 6,277 0 6,277 1,410 7,68742 10180810 Park Services 1.79 1.28% 2,247 0 2,247 505 2,75243 10180820 Beach Services 1.09 0.78% 1,368 0 1,368 307 1,67644 10180830 Trails 0.30 0.21% 377 0 377 85 46145 10180840 Recreation Svcs 2.00 1.43% 2,511 0 2,511 564 3,07552 221 Sr Nutrition 2.08 1.48% 2,611 0 2,611 587 3,19853 222 CDBG 2.23 1.59% 2,799 0 2,799 629 3,42856 291 Villanitas Road MID 0.01 0.01% 13 0 13 3 1557 292 Cerro Street MID 0.02 0.01% 25 0 25 6 3158 293 Village Park MID 0.03 0.02% 38 0 38 8 4659 294 Wiro Park 0.01 0.01% 13 0 13 3 1560 295 Encinitas Lighting 0.91 0.65% 1,142 0 1,142 257 1,39961 297 Enc Ranch Dist 0.39 0.28% 490 0 490 110 60068 571 Rec Programs 6.10 4.35% 7,658 0 7,658 1,720 9,37869 572 Lifeguard Services 2.95 2.10% 3,703 0 3,703 832 4,535MGT of America, Inc.Page 60 of 1197/15/2015Item #8FPage 64 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Clk Gen'l Suppt - FTE AllocationsDept:7 10130350 City ClerkDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal140.17 100.00% 175,966 0 175,966 32,289 208,255Direct Bills00Total$175,966$208,255Basis Units: FTE per dept @ City Hall, contract staff @100%Source: MGT of America, Inc.Page 61 of 1197/15/2015Item #8FPage 65 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Clk Gen'l Suppt - Agenda AllocationsDept:7 10130350 City ClerkDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 10120310 City Manager 11 18.03% $31,732 $0 $31,732 $0 $31,7326 10140360 Finance Department 4 6.56% 11,539 0 11,539 0 11,5397 10130350 City Clerk 6 9.84% 17,308 0 17,308 0 17,30820 10150410 Current Planning 8 13.11% 23,077 0 23,077 6,458 29,53527 10162510 Fire Admin 2 3.28% 5,769 0 5,769 1,614 7,38432 10171600 PW Admin 2 3.28% 5,769 0 5,769 1,614 7,38438 10172700 City Engineering 11 18.03% 31,732 0 31,732 8,880 40,61141 10180800 P&R Admin 7 11.48% 20,193 0 20,193 5,651 25,84365 531/532/534 SDWD 10 16.39% 28,847 0 28,847 8,072 36,919Subtotal61 100.00% 175,966 0 175,966 32,289 208,255Direct Bills00Total$175,966 $208,255Basis Units: Agenda items per departmentSource: MGT of America, Inc.Page 62 of 1197/15/2015Item #8FPage 66 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:7 10130350 City ClerkDepartment Clk Gen'l Suppt - FTEClk Gen'l Suppt - AgendaUnallocated - 50% of TotalTotal2 10110300 Legistlative/City Council $1,255 $0 $0 $1,2553 10120310 City Manager 7,469 31,732 0 39,2015 10190900 Central Services 1,004 0 0 1,0046 10140360 Finance Department 16,169 11,539 0 27,7087 10130350 City Clerk 6,315 17,308 0 23,6238 10120320 Human Resources 8,225 0 0 8,2259 10120330 Information Technology 11,930 0 0 11,93010 10120331 Geographic Information 6,580 0 0 6,58012 60120340 Risk Management 4,197 0 0 4,19713 10171640 Fac Maint - Civic Center 1,230 0 0 1,23016 10120311 Arts Admin 2,460 0 0 2,46019 10150400 Planning Admin 11,146 0 0 11,14620 10150410 Current Planning 11,914 29,535 0 41,45022 10150430 Advanced Planning 7,641 0 0 7,64123 10150440 Code Enforcement 5,919 0 0 5,91925 10150460 Building Services 1,537 0 0 1,53727 10162510 Fire Admin 6,918 7,384 0 14,30228 10162511 Fire Operations 4,612 0 0 4,61229 10162512 Loss Prev & Planning 7,687 0 0 7,68730 10162513 Disaster Prep 769 0 0 76931 10162514 Marine Safety 6,149 0 0 6,14932 10171600 PW Admin 0 7,384 0 7,38438 10172700 City Engineering 23,675 40,611 0 64,28639 10172710 Traffic Engineering 7,472 0 0 7,47240 10172720 Stormwater / NPDES 7,687 0 0 7,68741 10180800 P&R Admin 7,687 25,843 0 33,53042 10180810 Park Services 2,752 0 0 2,75243 10180820 Beach Services 1,676 0 0 1,67644 10180830 Trails 461 0 0 46145 10180840 Recreation Svcs 3,075 0 0 3,07552 221 Sr Nutrition 3,198 0 0 3,19853 222 CDBG 3,428 0 0 3,42856 291 Villanitas Road MID 15 0 0 1557 292 Cerro Street MID 31 0 0 3158 293 Village Park MID 46 0 0 4659 294 Wiro Park 15 0 0 1560 295 Encinitas Lighting 1,399 0 0 1,39961 297 Enc Ranch Dist 600 0 0 60065 531/532/534 SDWD 0 36,919 0 36,91968 571 Rec Programs 9,378 0 0 9,37869 572 Lifeguard Services 4,535 0 0 4,535MGT of America, Inc.Page 63 of 1197/15/2015Item #8FPage 67 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:7 10130350 City ClerkDepartment Clk Gen'l Suppt - FTEClk Gen'l Suppt - AgendaUnallocated - 50% of TotalTotalTotal$208,255 $208,255 $0 $416,511MGT of America, Inc.Page 64 of 1197/15/2015Item #8FPage 68 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 65 of 1197/15/2015Item #8FPage 69 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:8 10120320 Human ResourcesDescription Amount General AdminHR Gen'l SupptPersonnel CostsSalaries S1 480,167 0 480,167 Salary % Split.00% 100.00%BenefitsS186,6310 186,631Subtotal - Personnel Costs666,7980 666,798Services & Supplies Cost431.1 Professional Services Contract S4,0000 4,000431.21 Legal ContractsS3,4750 3,475432.1 Technical Services Contracts S30,8000 30,800435.1 Interagency Agreements S23,4210 23,421438 Reimbursement Programs S21,0000 21,000444.1 Special Certifications/License S6,5000 6,500452 CommunicationsS6000 600453 AdvertisingS12,0000 12,000454 Printing And BindingS1,8000 1,800455 Travel & MileageS4,6500 4,650456.1 Training And Professional Deve S8,0500 8,050456.2 Training And Professional Deve S15,0000 15,000461.1 Office SuppliesS6500 650461.2 Books And Subscriptions S1,6250 1,625469 Other SuppliesS3,8750 3,875Subtotal - Services & Supplies137,4460 137,446Department Cost Total804,2440 804,244Adjustments to CostSubtotal - Adjustments000Total Costs After Adjustments804,2440 804,244General Admin Distribution00Grand Total$804,244$804,244MGT of America, Inc.Page 66 of 1197/15/2015Item #8FPage 70 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:8 10120320 Human ResourcesDepartment First IncomingSecond IncomingHR Gen'l Suppt1 City Hall rent and improvements $41,031 $0 $41,0311 Civic Center roof debt service 6,870 0 6,870Subtotal - Building Use 47,901 0 47,9013 Mgr Gen'l Suppt - FTE 9,735 2,328 12,0633 Mgr Gen'l Suppt - Budget 4,460 1,053 5,513Subtotal - 10120310 City Manager 14,195 3,382 17,5765 CS Gen'l Suppt 4,511 469 4,981Subtotal - 10190900 Central Services 4,511 469 4,9816 Budget & Acctg - FTE 18,788 3,598 22,3866 Budget & Acctg - Budget 8,607 1,582 10,190Subtotal - 10140360 Finance Departme27,395 5,181 32,5767 Clk Gen'l Suppt - FTE 6,716 1,509 8,225Subtotal - 10130350 City Clerk 6,716 1,509 8,2258 HR Gen'l Suppt 0 20,227 20,227Subtotal - 10120320 Human Resources0 20,227 20,2279 IT Gen'l Suppt 0 35,842 35,842Subtotal - 10120330 Information Techn0 35,842 35,84210 GIS Gen'l Suppt 0 15,632 15,632Subtotal - 10120331 Geographic Inform0 15,632 15,63211 Retiree Health - Citywide 0 5,266 5,266Subtotal - 10190901 Retiree Health Co0 5,266 5,26612 Citywide Support 0 8,041 8,041Subtotal - 60120340 Risk Management0 8,041 8,04113 CC - Fac Maint 0 14,830 14,830Subtotal - 10171640 Fac Maint - Civic C0 14,830 14,830Total Incoming100,718 110,378 211,096C. Total Allocated$1,015,340 $1,015,340100.00%MGT of America, Inc.Page 67 of 1197/15/2015Item #8FPage 71 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015HR Gen'l Suppt AllocationsDept:8 10120320 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.42% $3,781 $0 $3,781 $0 $3,7813 10120310 City Manager 5.50 2.30% 20,795 0 20,795 0 20,7955 10190900 Central Services 0.80 0.33% 3,025 0 3,025 0 3,0256 10140360 Finance Department 12.60 5.26% 47,639 0 47,639 0 47,6397 10130350 City Clerk 5.00 2.09% 18,904 0 18,904 0 18,9048 10120320 Human Resources 5.35 2.24% 20,227 0 20,227 0 20,2279 10120330 Information Technology 7.75 3.24% 29,301 0 29,301 4,091 33,39210 10120331 Geographic Information 4.25 1.78% 16,069 0 16,069 2,243 18,31212 60120340 Risk Management 2.50 1.04% 9,452 0 9,452 1,320 10,77213 10171640 Fac Maint - Civic Center 0.80 0.33% 3,025 0 3,025 422 3,44714 10171641 Fac Maint - Fire Stations 0.40 0.17% 1,512 0 1,512 211 1,72315 10171642 Fac Maint - PW Yard 0.70 0.29% 2,647 0 2,647 370 3,01616 10120311 Arts Admin 1.00 0.42% 3,781 0 3,781 528 4,30919 10150400 Planning Admin 7.25 3.03% 27,411 0 27,411 3,827 31,23820 10150410 Current Planning 7.75 3.24% 29,301 0 29,301 4,091 33,39222 10150430 Advanced Planning 4.83 2.02% 18,243 0 18,243 2,547 20,78923 10150440 Code Enforcement 3.85 1.61% 14,556 0 14,556 2,032 16,58825 10150460 Building Services 1.00 0.42% 3,781 0 3,781 528 4,30927 10162510 Fire Admin 4.50 1.88% 17,014 0 17,014 2,375 19,38928 10162511 Fire Operations 51.00 21.31% 192,823 0 192,823 26,921 219,74329 10162512 Loss Prev & Planning 5.00 2.09% 18,904 0 18,904 2,639 21,54330 10162513 Disaster Prep 0.50 0.21% 1,890 0 1,890 264 2,15431 10162514 Marine Safety 4.20 1.75% 15,880 0 15,880 2,217 18,09732 10171600 PW Admin 1.20 0.50% 4,537 0 4,537 633 5,17034 10171630 Street Maint 8.95 3.74% 33,838 0 33,838 4,724 38,56335 10171643 Fac Maint - Library 0.60 0.25% 2,269 0 2,269 317 2,58536 10171650 Clean Water Ops 5.30 2.21% 20,038 0 20,038 2,798 22,83637 10171651 Clean Water Flood 0.50 0.21% 1,890 0 1,890 264 2,15438 10172700 City Engineering 15.40 6.43% 58,225 0 58,225 8,129 66,35439 10172710 Traffic Engineering 4.50 1.88% 17,014 0 17,014 2,375 19,38940 10172720 Stormwater / NPDES 5.00 2.09% 18,904 0 18,904 2,639 21,54341 10180800 P&R Admin 5.00 2.09% 18,904 0 18,904 2,639 21,54342 10180810 Park Services 1.79 0.75% 6,768 0 6,768 945 7,71343 10180820 Beach Services 1.09 0.46% 4,121 0 4,121 575 4,69644 10180830 Trails 0.30 0.13% 1,134 0 1,134 158 1,29345 10180840 Recreation Svcs 4.00 1.67% 15,123 0 15,123 2,111 17,23546 10180850 Comm & Sr Center 6.00 2.51% 22,685 0 22,685 3,167 25,85248 212 Coastal Zone Mgt 0.85 0.36% 3,214 0 3,214 449 3,66250 214 Solid Waste 0.40 0.17% 1,512 0 1,512 211 1,72353 222 CDBG 2.08 0.87% 7,864 0 7,864 1,098 8,96256 291 Villanitas Road MID 0.01 0.00% 38 0 38 5 4357 292 Cerro Street MID 0.02 0.01% 76 0 76 11 8658 293 Village Park MID 0.03 0.01% 113 0 113 16 129MGT of America, Inc.Page 68 of 1197/15/2015Item #8FPage 72 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015HR Gen'l Suppt AllocationsDept:8 10120320 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal59 294 Wiro Park 0.01 0.00% $38 $0 $38 $5 $4360 295 Encinitas Lighting 0.91 0.38% 3,441 0 3,441 480 3,92161 297 Enc Ranch Dist 0.39 0.16% 1,475 0 1,475 206 1,68065 531/532/534 SDWD 24.00 10.03% 90,740 0 90,740 12,669 103,40968 571 Rec Programs 3.00 1.25% 11,343 0 11,343 1,584 12,92669 572 Lifeguard Services 0.80 0.33% 3,025 0 3,025 422 3,44770 611 WW District Svcs 6.45 2.69% 24,386 0 24,386 3,405 27,79171 62171670 Fleet Maint 3.25 1.36% 12,288 0 12,288 1,716 14,003Subtotal239.36 100.00% 904,962 0 904,962 110,378 1,015,340Direct Bills00Total$904,962 $1,015,340Basis Units: FTE per dept, not including contract staffSource: MGT of America, Inc.Page 69 of 1197/15/2015Item #8FPage 73 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:8 10120320 Human ResourcesDepartment HR Gen'l SupptTotal2 10110300 Legistlative/City Council $3,781 $3,7813 10120310 City Manager 20,795 20,7955 10190900 Central Services 3,025 3,0256 10140360 Finance Department 47,639 47,6397 10130350 City Clerk 18,904 18,9048 10120320 Human Resources 20,227 20,2279 10120330 Information Technology 33,392 33,39210 10120331 Geographic Information 18,312 18,31212 60120340 Risk Management 10,772 10,77213 10171640 Fac Maint - Civic Center 3,447 3,44714 10171641 Fac Maint - Fire Stations 1,723 1,72315 10171642 Fac Maint - PW Yard 3,016 3,01616 10120311 Arts Admin 4,309 4,30919 10150400 Planning Admin 31,238 31,23820 10150410 Current Planning 33,392 33,39222 10150430 Advanced Planning 20,789 20,78923 10150440 Code Enforcement 16,588 16,58825 10150460 Building Services 4,309 4,30927 10162510 Fire Admin 19,389 19,38928 10162511 Fire Operations 219,743 219,74329 10162512 Loss Prev & Planning 21,543 21,54330 10162513 Disaster Prep 2,154 2,15431 10162514 Marine Safety 18,097 18,09732 10171600 PW Admin 5,170 5,17034 10171630 Street Maint 38,563 38,56335 10171643 Fac Maint - Library 2,585 2,58536 10171650 Clean Water Ops 22,836 22,83637 10171651 Clean Water Flood 2,154 2,15438 10172700 City Engineering 66,354 66,35439 10172710 Traffic Engineering 19,389 19,38940 10172720 Stormwater / NPDES 21,543 21,54341 10180800 P&R Admin 21,543 21,54342 10180810 Park Services 7,713 7,71343 10180820 Beach Services 4,696 4,69644 10180830 Trails 1,293 1,29345 10180840 Recreation Svcs 17,235 17,23546 10180850 Comm & Sr Center 25,852 25,85248 212 Coastal Zone Mgt 3,662 3,66250 214 Solid Waste 1,723 1,72353 222 CDBG 8,962 8,96256 291 Villanitas Road MID 43 43MGT of America, Inc.Page 70 of 1197/15/2015Item #8FPage 74 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:8 10120320 Human ResourcesDepartment HR Gen'l SupptTotal57 292 Cerro Street MID $86 $8658 293 Village Park MID 129 12959 294 Wiro Park 43 4360 295 Encinitas Lighting 3,921 3,92161 297 Enc Ranch Dist 1,680 1,68065 531/532/534 SDWD 103,409 103,40968 571 Rec Programs 12,926 12,92669 572 Lifeguard Services 3,447 3,44770 611 WW District Svcs 27,791 27,79171 62171670 Fleet Maint 14,003 14,003Total$1,015,340 $1,015,340MGT of America, Inc.Page 71 of 1197/15/2015Item #8FPage 75 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 72 of 1197/15/2015Item #8FPage 76 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:9 10120330 Information TechnologyDescription Amount General AdminIT Gen'l SupptPersonnel CostsSalaries S1 761,825 0 761,825 Salary % Split.00% 100.00%BenefitsS273,8170 273,817Subtotal - Personnel Costs1,035,6420 1,035,642Services & Supplies Cost431.1 Professional Services Contract S15,0000 15,000432.2 Maintenance Contracts S42,3600 42,360434 Information Technology Contrac S357,0980 357,098452 CommunicationsS30,9200 30,920455 Travel & MileageS6000 600456.1 Training And Professional Deve S17,5930 17,593461.1 Office SuppliesS8,0000 8,000468.5 Computer Hardware & Software S65,3000 65,300483 Lease ExpenseD80,00000Subtotal - Services & Supplies616,8710 536,871Department Cost Total1,652,5130 1,572,513Adjustments to Cost483 Lease ExpenseD(80,000)00Subtotal - Adjustments(80,000)00Total Costs After Adjustments1,572,5130 1,572,513General Admin Distribution00Grand Total$1,572,513$1,572,513MGT of America, Inc.Page 73 of 1197/15/2015Item #8FPage 77 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:9 10120330 Information TechnologyDepartment First IncomingSecond IncomingIT Gen'l Suppt1 City Hall rent and improvements $59,513 $0 $59,5131 Civic Center roof debt service 9,965 0 9,965Subtotal - Building Use 69,478 0 69,4783 Mgr Gen'l Suppt - FTE 14,120 3,377 17,4973 Mgr Gen'l Suppt - Budget 8,720 2,059 10,779Subtotal - 10120310 City Manager 22,840 5,437 28,2775 CS Gen'l Suppt 6,543 681 7,224Subtotal - 10190900 Central Services 6,543 681 7,2246 Budget & Acctg - FTE 27,251 5,219 32,4706 Budget & Acctg - Budget 16,829 3,094 19,924Subtotal - 10140360 Finance Departme44,081 8,313 52,3947 Clk Gen'l Suppt - FTE 9,742 2,188 11,930Subtotal - 10130350 City Clerk 9,742 2,188 11,9308 HR Gen'l Suppt 29,301 4,091 33,392Subtotal - 10120320 Human Resources29,301 4,091 33,3929 IT Gen'l Suppt 0 51,987 51,987Subtotal - 10120330 Information Techn0 51,987 51,98710 GIS Gen'l Suppt 0 22,673 22,673Subtotal - 10120331 Geographic Inform0 22,673 22,67311 Retiree Health - Citywide 0 7,628 7,628Subtotal - 10190901 Retiree Health Co0 7,628 7,62812 Citywide Support 0 11,663 11,663Subtotal - 60120340 Risk Management0 11,663 11,66313 CC - Fac Maint 0 21,511 21,511Subtotal - 10171640 Fac Maint - Civic C0 21,511 21,511Total Incoming181,986 136,172 318,158C. Total Allocated$1,890,671 $1,890,671100.00%MGT of America, Inc.Page 74 of 1197/15/2015Item #8FPage 78 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015IT Gen'l Suppt AllocationsDept:9 10120330 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.38% $6,699 $0 $6,699 $0 $6,6993 10120310 City Manager 5.95 2.27% 39,861 0 39,861 0 39,8615 10190900 Central Services 0.80 0.31% 5,359 0 5,359 0 5,3596 10140360 Finance Department 12.88 4.92% 86,288 0 86,288 0 86,2887 10130350 City Clerk 5.03 1.92% 33,698 0 33,698 0 33,6988 10120320 Human Resources 5.35 2.04% 35,842 0 35,842 0 35,8429 10120330 Information Technology 7.76 2.96% 51,987 0 51,987 0 51,98710 10120331 Geographic Information 4.28 1.63% 28,673 0 28,673 2,612 31,28512 60120340 Risk Management 2.73 1.04% 18,289 0 18,289 1,666 19,95513 10171640 Fac Maint - Civic Center 0.80 0.31% 5,359 0 5,359 488 5,84814 10171641 Fac Maint - Fire Stations 0.40 0.15% 2,680 0 2,680 244 2,92415 10171642 Fac Maint - PW Yard 0.70 0.27% 4,690 0 4,690 427 5,11716 10120311 Arts Admin 1.60 0.61% 10,719 0 10,719 976 11,69519 10150400 Planning Admin 7.25 2.77% 48,570 0 48,570 4,425 52,99520 10150410 Current Planning 7.75 2.96% 51,920 0 51,920 4,730 56,65022 10150430 Advanced Planning 4.97 1.90% 33,296 0 33,296 3,033 36,32923 10150440 Code Enforcement 3.85 1.47% 25,793 0 25,793 2,350 28,14225 10150460 Building Services 1.00 0.38% 6,699 0 6,699 610 7,31027 10162510 Fire Admin 4.50 1.72% 30,147 0 30,147 2,746 32,89428 10162511 Fire Operations 51.00 19.47% 341,668 0 341,668 31,126 372,79429 10162512 Loss Prev & Planning 5.00 1.91% 33,497 0 33,497 3,052 36,54830 10162513 Disaster Prep 0.50 0.19% 3,350 0 3,350 305 3,65531 10162514 Marine Safety 11.52 4.40% 77,177 0 77,177 7,031 84,20832 10171600 PW Admin 1.20 0.46% 8,039 0 8,039 732 8,77234 10171630 Street Maint 8.95 3.42% 59,959 0 59,959 5,462 65,42235 10171643 Fac Maint - Library 0.60 0.23% 4,020 0 4,020 366 4,38636 10171650 Clean Water Ops 5.30 2.02% 35,507 0 35,507 3,235 38,74137 10171651 Clean Water Flood 0.50 0.19% 3,350 0 3,350 305 3,65538 10172700 City Engineering 15.40 5.88% 103,170 0 103,170 9,399 112,56939 10172710 Traffic Engineering 4.86 1.86% 32,559 0 32,559 2,966 35,52540 10172720 Stormwater / NPDES 5.00 1.91% 33,497 0 33,497 3,052 36,54841 10180800 P&R Admin 5.00 1.91% 33,497 0 33,497 3,052 36,54842 10180810 Park Services 1.79 0.68% 11,992 0 11,992 1,092 13,08443 10180820 Beach Services 1.09 0.42% 7,302 0 7,302 665 7,96844 10180830 Trails 0.30 0.11% 2,010 0 2,010 183 2,19345 10180840 Recreation Svcs 4.70 1.79% 31,487 0 31,487 2,868 34,35646 10180850 Comm & Sr Center 10.90 4.16% 73,023 0 73,023 6,652 79,67648 212 Coastal Zone Mgt 0.85 0.32% 5,694 0 5,694 519 6,21350 214 Solid Waste 0.40 0.15% 2,680 0 2,680 244 2,92452 221 Sr Nutrition 2.08 0.79% 13,935 0 13,935 1,269 15,20453 222 CDBG 2.23 0.85% 14,940 0 14,940 1,361 16,30156 291 Villanitas Road MID 0.01 0.00% 67 0 67 6 7357 292 Cerro Street MID 0.02 0.01% 134 0 134 12 146MGT of America, Inc.Page 75 of 1197/15/2015Item #8FPage 79 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015IT Gen'l Suppt AllocationsDept:9 10120330 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal58 293 Village Park MID 0.03 0.01% $201 $0 $201 $18 $21959 294 Wiro Park 0.01 0.00% 67 0 67 6 7360 295 Encinitas Lighting 0.91 0.35% 6,096 0 6,096 555 6,65261 297 Enc Ranch Dist 0.39 0.15% 2,613 0 2,613 238 2,85165 531/532/534 SDWD 24.00 9.16% 160,785 0 160,785 14,647 175,43268 571 Rec Programs 6.10 2.33% 40,866 0 40,866 3,723 44,58969 572 Lifeguard Services 2.95 1.13% 19,763 0 19,763 1,800 21,56470 611 WW District Svcs 6.45 2.46% 43,211 0 43,211 3,936 47,14771 62171670 Fleet Maint 3.25 1.24% 21,773 0 21,773 1,983 23,756Subtotal261.89 100.00% 1,754,499 0 1,754,499 136,172 1,890,671Direct Bills00Total$1,754,499 $1,890,671Basis Units: FTE per dept, contract staff @100%Source: MGT of America, Inc.Page 76 of 1197/15/2015Item #8FPage 80 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:9 10120330 Information TechnologyDepartment IT Gen'l SupptTotal2 10110300 Legistlative/City Council $6,699 $6,6993 10120310 City Manager 39,861 39,8615 10190900 Central Services 5,359 5,3596 10140360 Finance Department 86,288 86,2887 10130350 City Clerk 33,698 33,6988 10120320 Human Resources 35,842 35,8429 10120330 Information Technology 51,987 51,98710 10120331 Geographic Information 31,285 31,28512 60120340 Risk Management 19,955 19,95513 10171640 Fac Maint - Civic Center 5,848 5,84814 10171641 Fac Maint - Fire Stations 2,924 2,92415 10171642 Fac Maint - PW Yard 5,117 5,11716 10120311 Arts Admin 11,695 11,69519 10150400 Planning Admin 52,995 52,99520 10150410 Current Planning 56,650 56,65022 10150430 Advanced Planning 36,329 36,32923 10150440 Code Enforcement 28,142 28,14225 10150460 Building Services 7,310 7,31027 10162510 Fire Admin 32,894 32,89428 10162511 Fire Operations 372,794 372,79429 10162512 Loss Prev & Planning 36,548 36,54830 10162513 Disaster Prep 3,655 3,65531 10162514 Marine Safety 84,208 84,20832 10171600 PW Admin 8,772 8,77234 10171630 Street Maint 65,422 65,42235 10171643 Fac Maint - Library 4,386 4,38636 10171650 Clean Water Ops 38,741 38,74137 10171651 Clean Water Flood 3,655 3,65538 10172700 City Engineering 112,569 112,56939 10172710 Traffic Engineering 35,525 35,52540 10172720 Stormwater / NPDES 36,548 36,54841 10180800 P&R Admin 36,548 36,54842 10180810 Park Services 13,084 13,08443 10180820 Beach Services 7,968 7,96844 10180830 Trails 2,193 2,19345 10180840 Recreation Svcs 34,356 34,35646 10180850 Comm & Sr Center 79,676 79,67648 212 Coastal Zone Mgt 6,213 6,21350 214 Solid Waste 2,924 2,92452 221 Sr Nutrition 15,204 15,20453 222 CDBG 16,301 16,301MGT of America, Inc.Page 77 of 1197/15/2015Item #8FPage 81 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:9 10120330 Information TechnologyDepartment IT Gen'l SupptTotal56 291 Villanitas Road MID $73 $7357 292 Cerro Street MID 146 14658 293 Village Park MID 219 21959 294 Wiro Park 73 7360 295 Encinitas Lighting 6,652 6,65261 297 Enc Ranch Dist 2,851 2,85165 531/532/534 SDWD 175,432 175,43268 571 Rec Programs 44,589 44,58969 572 Lifeguard Services 21,564 21,56470 611 WW District Svcs 47,147 47,14771 62171670 Fleet Maint 23,756 23,756Total$1,890,671 $1,890,671MGT of America, Inc.Page 78 of 1197/15/2015Item #8FPage 82 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 79 of 1197/15/2015Item #8FPage 83 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:10 10120331 Geographic InformationDescription Amount General AdminGIS Gen'l SupptPersonnel CostsSalaries S1 378,173 0 378,173 Salary % Split.00% 100.00%BenefitsS146,6850 146,685Subtotal - Personnel Costs524,8580 524,858Services & Supplies Cost411.3 Salaries-TemporaryS22,0000 22,000431.1 Professional Services Contract S35,3600 35,360434 Information Technology Contrac S45,4520 45,452456.1 Training And Professional Deve S6,2700 6,270461.1 Office SuppliesS4,0000 4,000468.1 Furniture/Fixtures < $5K S1,0000 1,000468.5 Computer Hardware & Software S1,0000 1,000Subtotal - Services & Supplies115,0820 115,082Department Cost Total639,9400 639,940Adjustments to CostSubtotal - Adjustments000Total Costs After Adjustments639,9400 639,940General Admin Distribution00Grand Total$639,940$639,940MGT of America, Inc.Page 80 of 1197/15/2015Item #8FPage 84 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Salary%)Dept:10 10120331 Geographic InformationDepartment First IncomingSecond IncomingGIS Gen'l Suppt1 City Hall rent and improvements $32,824 $0 $32,8241 Civic Center roof debt service 5,496 0 5,496Subtotal - Building Use 38,321 0 38,3213 Mgr Gen'l Suppt - FTE 7,788 1,863 9,6513 Mgr Gen'l Suppt - Budget 3,549 838 4,387Subtotal - 10120310 City Manager 11,337 2,701 14,0375 CS Gen'l Suppt 3,609 376 3,985Subtotal - 10190900 Central Services 3,609 376 3,9856 Budget & Acctg - FTE 15,030 2,879 17,9096 Budget & Acctg - Budget 6,849 1,259 8,108Subtotal - 10140360 Finance Departme21,879 4,138 26,0177 Clk Gen'l Suppt - FTE 5,373 1,207 6,580Subtotal - 10130350 City Clerk 5,373 1,207 6,5808 HR Gen'l Suppt 16,069 2,243 18,312Subtotal - 10120320 Human Resources16,069 2,243 18,3129 IT Gen'l Suppt 28,673 2,612 31,285Subtotal - 10120330 Information Techn28,673 2,612 31,28510 GIS Gen'l Suppt 0 12,505 12,505Subtotal - 10120331 Geographic Inform0 12,505 12,50511 Retiree Health - Citywide 0 4,183 4,183Subtotal - 10190901 Retiree Health Co0 4,183 4,18312 Citywide Support 0 6,433 6,433Subtotal - 60120340 Risk Management0 6,433 6,43313 CC - Fac Maint 0 11,864 11,864Subtotal - 10171640 Fac Maint - Civic C0 11,864 11,864Total Incoming125,260 48,262 173,522C. Total Allocated$813,462 $813,462100.00%MGT of America, Inc.Page 81 of 1197/15/2015Item #8FPage 85 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015GIS Gen'l Suppt AllocationsDept:10 10120331 Geographic InformationDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.38% $2,922 $0 $2,922 $0 $2,9223 10120310 City Manager 5.95 2.27% 17,385 0 17,385 0 17,3855 10190900 Central Services 0.80 0.31% 2,337 0 2,337 0 2,3376 10140360 Finance Department 12.88 4.92% 37,633 0 37,633 0 37,6337 10130350 City Clerk 5.03 1.92% 14,697 0 14,697 0 14,6978 10120320 Human Resources 5.35 2.04% 15,632 0 15,632 0 15,6329 10120330 Information Technology 7.76 2.96% 22,673 0 22,673 0 22,67310 10120331 Geographic Information 4.28 1.63% 12,505 0 12,505 0 12,50512 60120340 Risk Management 2.73 1.04% 7,977 0 7,977 602 8,57913 10171640 Fac Maint - Civic Center 0.80 0.31% 2,337 0 2,337 176 2,51414 10171641 Fac Maint - Fire Stations 0.40 0.15% 1,169 0 1,169 88 1,25715 10171642 Fac Maint - PW Yard 0.70 0.27% 2,045 0 2,045 154 2,20016 10120311 Arts Admin 1.60 0.61% 4,675 0 4,675 353 5,02819 10150400 Planning Admin 7.25 2.77% 21,183 0 21,183 1,599 22,78220 10150410 Current Planning 7.75 2.96% 22,644 0 22,644 1,709 24,35322 10150430 Advanced Planning 4.97 1.90% 14,522 0 14,522 1,096 15,61823 10150440 Code Enforcement 3.85 1.47% 11,249 0 11,249 849 12,09825 10150460 Building Services 1.00 0.38% 2,922 0 2,922 221 3,14227 10162510 Fire Admin 4.50 1.72% 13,148 0 13,148 992 14,14128 10162511 Fire Operations 51.00 19.47% 149,014 0 149,014 11,247 160,26129 10162512 Loss Prev & Planning 5.00 1.91% 14,609 0 14,609 1,103 15,71230 10162513 Disaster Prep 0.50 0.19% 1,461 0 1,461 110 1,57131 10162514 Marine Safety 11.52 4.40% 33,660 0 33,660 2,541 36,20032 10171600 PW Admin 1.20 0.46% 3,506 0 3,506 265 3,77134 10171630 Street Maint 8.95 3.42% 26,150 0 26,150 1,974 28,12435 10171643 Fac Maint - Library 0.60 0.23% 1,753 0 1,753 132 1,88536 10171650 Clean Water Ops 5.30 2.02% 15,486 0 15,486 1,169 16,65537 10171651 Clean Water Flood 0.50 0.19% 1,461 0 1,461 110 1,57138 10172700 City Engineering 15.40 5.88% 44,996 0 44,996 3,396 48,39339 10172710 Traffic Engineering 4.86 1.86% 14,200 0 14,200 1,072 15,27240 10172720 Stormwater / NPDES 5.00 1.91% 14,609 0 14,609 1,103 15,71241 10180800 P&R Admin 5.00 1.91% 14,609 0 14,609 1,103 15,71242 10180810 Park Services 1.79 0.68% 5,230 0 5,230 395 5,62543 10180820 Beach Services 1.09 0.42% 3,185 0 3,185 240 3,42544 10180830 Trails 0.30 0.11% 877 0 877 66 94345 10180840 Recreation Svcs 4.70 1.79% 13,733 0 13,733 1,037 14,76946 10180850 Comm & Sr Center 10.90 4.16% 31,848 0 31,848 2,404 34,25248 212 Coastal Zone Mgt 0.85 0.32% 2,484 0 2,484 187 2,67150 214 Solid Waste 0.40 0.15% 1,169 0 1,169 88 1,25752 221 Sr Nutrition 2.08 0.79% 6,077 0 6,077 459 6,53653 222 CDBG 2.23 0.85% 6,516 0 6,516 492 7,00756 291 Villanitas Road MID 0.01 0.00% 29 0 29 2 3157 292 Cerro Street MID 0.02 0.01% 58 0 58 4 63MGT of America, Inc.Page 82 of 1197/15/2015Item #8FPage 86 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015GIS Gen'l Suppt AllocationsDept:10 10120331 Geographic InformationDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal58 293 Village Park MID 0.03 0.01% $88 $0 $88 $7 $9459 294 Wiro Park 0.01 0.00% 29 0 29 2 3160 295 Encinitas Lighting 0.91 0.35% 2,659 0 2,659 201 2,86061 297 Enc Ranch Dist 0.39 0.15% 1,140 0 1,140 86 1,22665 531/532/534 SDWD 24.00 9.16% 70,124 0 70,124 5,293 75,41768 571 Rec Programs 6.10 2.33% 17,823 0 17,823 1,345 19,16869 572 Lifeguard Services 2.95 1.13% 8,619 0 8,619 651 9,27070 611 WW District Svcs 6.45 2.46% 18,846 0 18,846 1,422 20,26871 62171670 Fleet Maint 3.25 1.24% 9,496 0 9,496 717 10,213Subtotal261.89 100.00% 765,200 0 765,200 48,262 813,462Direct Bills00Total$765,200 $813,462Basis Units: FTE per dept, contract staff @100%Source: MGT of America, Inc.Page 83 of 1197/15/2015Item #8FPage 87 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:10 10120331 Geographic InformationDepartment GIS Gen'l SupptTotal2 10110300 Legistlative/City Council $2,922 $2,9223 10120310 City Manager 17,385 17,3855 10190900 Central Services 2,337 2,3376 10140360 Finance Department 37,633 37,6337 10130350 City Clerk 14,697 14,6978 10120320 Human Resources 15,632 15,6329 10120330 Information Technology 22,673 22,67310 10120331 Geographic Information 12,505 12,50512 60120340 Risk Management 8,579 8,57913 10171640 Fac Maint - Civic Center 2,514 2,51414 10171641 Fac Maint - Fire Stations 1,257 1,25715 10171642 Fac Maint - PW Yard 2,200 2,20016 10120311 Arts Admin 5,028 5,02819 10150400 Planning Admin 22,782 22,78220 10150410 Current Planning 24,353 24,35322 10150430 Advanced Planning 15,618 15,61823 10150440 Code Enforcement 12,098 12,09825 10150460 Building Services 3,142 3,14227 10162510 Fire Admin 14,141 14,14128 10162511 Fire Operations 160,261 160,26129 10162512 Loss Prev & Planning 15,712 15,71230 10162513 Disaster Prep 1,571 1,57131 10162514 Marine Safety 36,200 36,20032 10171600 PW Admin 3,771 3,77134 10171630 Street Maint 28,124 28,12435 10171643 Fac Maint - Library 1,885 1,88536 10171650 Clean Water Ops 16,655 16,65537 10171651 Clean Water Flood 1,571 1,57138 10172700 City Engineering 48,393 48,39339 10172710 Traffic Engineering 15,272 15,27240 10172720 Stormwater / NPDES 15,712 15,71241 10180800 P&R Admin 15,712 15,71242 10180810 Park Services 5,625 5,62543 10180820 Beach Services 3,425 3,42544 10180830 Trails 943 94345 10180840 Recreation Svcs 14,769 14,76946 10180850 Comm & Sr Center 34,252 34,25248 212 Coastal Zone Mgt 2,671 2,67150 214 Solid Waste 1,257 1,25752 221 Sr Nutrition 6,536 6,53653 222 CDBG 7,007 7,007MGT of America, Inc.Page 84 of 1197/15/2015Item #8FPage 88 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:10 10120331 Geographic InformationDepartment GIS Gen'l SupptTotal56 291 Villanitas Road MID $31 $3157 292 Cerro Street MID 63 6358 293 Village Park MID 94 9459 294 Wiro Park 31 3160 295 Encinitas Lighting 2,860 2,86061 297 Enc Ranch Dist 1,226 1,22665 531/532/534 SDWD 75,417 75,41768 571 Rec Programs 19,168 19,16869 572 Lifeguard Services 9,270 9,27070 611 WW District Svcs 20,268 20,26871 62171670 Fleet Maint 10,213 10,213Total$813,462 $813,462MGT of America, Inc.Page 85 of 1197/15/2015Item #8FPage 89 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 86 of 1197/15/2015Item #8FPage 90 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:11 10190901 Retiree Health ContributionDescription Amount General AdminRetiree Health - FireRetiree Health - CitywidePersonnel CostsSalariesS0000 Salary % Split.00% .00% .00%BenefitsS0000Subtotal - Personnel Costs0000Services & Supplies Cost428.4 Retiree Health Opeb-Fire P402,3330 402,3330428.5 Retiree Health Opeb_Other P141,36000 141,360435.1 Interagency Agreements D375,700000458.1 Internal Cost Allocation D435,101000458.2 Other Interfund Transactions D167,147000Subtotal - Services & Supplies1,521,6410 402,333 141,360Department Cost Total1,521,6410 402,333 141,360Adjustments to Cost435.1 Interagency Agreements D(375,700)000458.1 Internal Cost Allocation D(435,101)000458.2 Other Interfund Transactions D(167,147)000Subtotal - Adjustments(977,948)000Total Costs After Adjustments543,6930 402,333 141,360General Admin Distribution000Grand Total$543,693$402,333 $141,360MGT of America, Inc.Page 87 of 1197/15/2015Item #8FPage 91 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:11 10190901 Retiree Health ContributionDepartment First IncomingSecond IncomingRetiree Health - FireRetiree Health - Citywide3 Mgr Gen'l Suppt - Budget$8,438 $1,993 $7,719 $2,712Subtotal - 10120310 City Manager8,438 1,993 7,719 2,7126 Budget & Acctg - Budget16,285 2,994 14,267 5,013Subtotal - 10140360 Finance Departme16,285 2,994 14,267 5,013Total Incoming24,723 4,987 21,985 7,725C. Total Allocated$573,403 $424,318 $149,08574.00% 26.00%MGT of America, Inc.Page 88 of 1197/15/2015Item #8FPage 92 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Retiree Health - Fire AllocationsDept:11 10190901 Retiree Health ContributionDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal27 10162510 Fire Admin 4.50 6.90% $29,031 $0 $29,031 $255 $29,28628 10162511 Fire Operations 51.00 78.22% 329,019 0 329,019 2,886 331,90529 10162512 Loss Prev & Planning 5.00 7.67% 32,257 0 32,257 283 32,54030 10162513 Disaster Prep 0.50 0.77% 3,226 0 3,226 28 3,25431 10162514 Marine Safety 4.20 6.44% 27,096 0 27,096 238 27,333Subtotal65.20 100.00% 420,628 0 420,628 3,690 424,318Direct Bills00Total$420,628 $424,318Basis Units: FTE per Fire division, not including contract staffSource: MGT of America, Inc.Page 89 of 1197/15/2015Item #8FPage 93 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Retiree Health - Citywide AllocationsDept:11 10190901 Retiree Health ContributionDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.67% $984 $0 $984 $0 $9843 10120310 City Manager 5.50 3.66% 5,413 0 5,413 0 5,4135 10190900 Central Services 0.80 0.53% 787 0 787 0 7876 10140360 Finance Department 12.60 8.39% 12,401 0 12,401 0 12,4017 10130350 City Clerk 5.00 3.33% 4,921 0 4,921 0 4,9218 10120320 Human Resources 5.35 3.56% 5,266 0 5,266 0 5,2669 10120330 Information Technology 7.75 5.16% 7,628 0 7,628 0 7,62810 10120331 Geographic Information 4.25 2.83% 4,183 0 4,183 0 4,18312 60120340 Risk Management 2.50 1.66% 2,461 0 2,461 30 2,49113 10171640 Fac Maint - Civic Center 0.80 0.53% 787 0 787 10 79714 10171641 Fac Maint - Fire Stations 0.40 0.27% 394 0 394 5 39915 10171642 Fac Maint - PW Yard 0.70 0.47% 689 0 689 8 69716 10120311 Arts Admin 1.00 0.67% 984 0 984 12 99619 10150400 Planning Admin 7.25 4.83% 7,136 0 7,136 87 7,22320 10150410 Current Planning 7.75 5.16% 7,628 0 7,628 93 7,72122 10150430 Advanced Planning 4.83 3.21% 4,749 0 4,749 58 4,80723 10150440 Code Enforcement 3.85 2.56% 3,789 0 3,789 46 3,83625 10150460 Building Services 1.00 0.67% 984 0 984 12 99632 10171600 PW Admin 1.20 0.80% 1,181 0 1,181 14 1,19634 10171630 Street Maint 8.95 5.96% 8,809 0 8,809 108 8,91635 10171643 Fac Maint - Library 0.60 0.40% 591 0 591 7 59836 10171650 Clean Water Ops 5.30 3.53% 5,216 0 5,216 64 5,28037 10171651 Clean Water Flood 0.50 0.33% 492 0 492 6 49838 10172700 City Engineering 15.40 10.26% 15,157 0 15,157 185 15,34239 10172710 Traffic Engineering 4.50 3.00% 4,429 0 4,429 54 4,48340 10172720 Stormwater / NPDES 5.00 3.33% 4,921 0 4,921 60 4,98141 10180800 P&R Admin 5.00 3.33% 4,921 0 4,921 60 4,98142 10180810 Park Services 1.79 1.19% 1,762 0 1,762 22 1,78343 10180820 Beach Services 1.09 0.73% 1,073 0 1,073 13 1,08644 10180830 Trails 0.30 0.20% 295 0 295 4 29945 10180840 Recreation Svcs 4.00 2.66% 3,937 0 3,937 48 3,98546 10180850 Comm & Sr Center 6.00 4.00% 5,905 0 5,905 72 5,97848 212 Coastal Zone Mgt 0.85 0.57% 837 0 837 10 84750 214 Solid Waste 0.40 0.27% 394 0 394 5 39953 222 CDBG 2.08 1.39% 2,047 0 2,047 25 2,07256 291 Villanitas Road MID 0.01 0.01% 10 0 10 0 1057 292 Cerro Street MID 0.02 0.01% 20 0 20 0 2058 293 Village Park MID 0.03 0.02% 30 0 30 0 3059 294 Wiro Park 0.01 0.01% 10 0 10 0 1060 295 Encinitas Lighting 0.91 0.61% 896 0 896 11 90761 297 Enc Ranch Dist 0.39 0.26% 384 0 384 5 38968 571 Rec Programs 3.00 2.00% 2,953 0 2,953 36 2,98969 572 Lifeguard Services 0.80 0.53% 787 0 787 10 797MGT of America, Inc.Page 90 of 1197/15/2015Item #8FPage 94 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Retiree Health - Citywide AllocationsDept:11 10190901 Retiree Health ContributionDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal70 611 WW District Svcs 6.45 4.30% $6,348 $0 $6,348 $77 $6,42671 62171670 Fleet Maint 3.25 2.16% 3,199 0 3,199 39 3,238Subtotal150.16 100.00% 147,788 0 147,788 1,297 149,085Direct Bills00Total$147,788 $149,085Basis Units: FTE per dept, not including contract staff and excluding Fire & SDWDSource: MGT of America, Inc.Page 91 of 1197/15/2015Item #8FPage 95 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:11 10190901 Retiree Health ContributionDepartment Retiree Health - FireRetiree Health - CitywideTotal2 10110300 Legistlative/City Council $0 $984 $9843 10120310 City Manager 0 5,413 5,4135 10190900 Central Services 0 787 7876 10140360 Finance Department 0 12,401 12,4017 10130350 City Clerk 0 4,921 4,9218 10120320 Human Resources 0 5,266 5,2669 10120330 Information Technology 0 7,628 7,62810 10120331 Geographic Information 0 4,183 4,18312 60120340 Risk Management 0 2,491 2,49113 10171640 Fac Maint - Civic Center 0 797 79714 10171641 Fac Maint - Fire Stations 0 399 39915 10171642 Fac Maint - PW Yard 0 697 69716 10120311 Arts Admin 0 996 99619 10150400 Planning Admin 0 7,223 7,22320 10150410 Current Planning 0 7,721 7,72122 10150430 Advanced Planning 0 4,807 4,80723 10150440 Code Enforcement 0 3,836 3,83625 10150460 Building Services 0 996 99627 10162510 Fire Admin 29,286 0 29,28628 10162511 Fire Operations 331,905 0 331,90529 10162512 Loss Prev & Planning 32,540 0 32,54030 10162513 Disaster Prep 3,254 0 3,25431 10162514 Marine Safety 27,333 0 27,33332 10171600 PW Admin 0 1,196 1,19634 10171630 Street Maint 0 8,916 8,91635 10171643 Fac Maint - Library 0 598 59836 10171650 Clean Water Ops 0 5,280 5,28037 10171651 Clean Water Flood 0 498 49838 10172700 City Engineering 0 15,342 15,34239 10172710 Traffic Engineering 0 4,483 4,48340 10172720 Stormwater / NPDES 0 4,981 4,98141 10180800 P&R Admin 0 4,981 4,98142 10180810 Park Services 0 1,783 1,78343 10180820 Beach Services 0 1,086 1,08644 10180830 Trails 0 299 29945 10180840 Recreation Svcs 0 3,985 3,98546 10180850 Comm & Sr Center 0 5,978 5,97848 212 Coastal Zone Mgt 0 847 84750 214 Solid Waste 0 399 39953 222 CDBG 0 2,072 2,07256 291 Villanitas Road MID 0 10 10MGT of America, Inc.Page 92 of 1197/15/2015Item #8FPage 96 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:11 10190901 Retiree Health ContributionDepartment Retiree Health - FireRetiree Health - CitywideTotal57 292 Cerro Street MID $0 $20 $2058 293 Village Park MID 0 30 3059 294 Wiro Park 0 10 1060 295 Encinitas Lighting 0 907 90761 297 Enc Ranch Dist 0 389 38968 571 Rec Programs 0 2,989 2,98969 572 Lifeguard Services 0 797 79770 611 WW District Svcs 0 6,426 6,42671 62171670 Fleet Maint 0 3,238 3,238Total$424,318 $149,085 $573,403MGT of America, Inc.Page 93 of 1197/15/2015Item #8FPage 97 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 94 of 1197/15/2015Item #8FPage 98 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:12 60120340 Risk ManagementDescription Amount General AdminSDWD Citywide SupportUnallocated - All OtherPersonnel CostsSalaries S1 270,731 0 54,146 216,585 0 Salary % Split.00% 20.00% 80.00% .00%BenefitsS98,3530 19,671 78,6820Subtotal - Personnel Costs369,0840 73,817 295,2670Services & Supplies Cost431.11 Professional Svcs-W/Comp TpaP48,000000 48,000431.12 Professional Svcs-Liab Adjust P5,000000 5,000431.13 Professional Svc-Other Misc S10,2500 2,050 8,2000431.21 Legal Contracts-City P150,000000 150,000431.22 Legal Contracts-Workers CompP9,000000 9,000432.1 Technical Services Contracts S28,0000 5,600 22,4000451 InsuranceP504,206000 504,206452 CommunicationsS7600 152 6080455 Travel & MileageS3,5120 702 2,8100456.1 Training And Professional Deve S7,5600 1,512 6,0480461.1 Office SuppliesS2,0000 400 1,6000461.2 Books And Subscriptions S1,0100 202 8080461.3 PostageS450090 3600462 Field SuppliesS1,1000 220 8800486.1 Claims Exp - LiabilityP170,000000 170,000486.4 Claims Exp - Workers Comp P275,000000 275,000486.5 Claims Exp - Unemployment P55,000000 55,000486.6 Claims Exp - Separation Pymts P201,000000 201,000486.7 Claims Exp - Uninsured Assets P12,500000 12,500Subtotal - Services & Supplies1,484,3480 10,928 43,714 1,429,706Department Cost Total1,853,4320 84,745 338,981 1,429,706Adjustments to CostSubtotal - Adjustments00000Total Costs After Adjustments1,853,4320 84,745 338,981 1,429,706General Admin Distribution0000Grand Total$1,853,432$84,745 $338,981 $1,429,706not allocatedMGT of America, Inc.Page 95 of 1197/15/2015Item #8FPage 99 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:12 60120340 Risk ManagementDepartment First IncomingSecond IncomingSDWD Citywide SupportUnallocated - All Other1 City Hall rent and improvements $20,937 $0 $957 $3,829 $16,1511 Civic Center roof debt service 3,506 0 160 641 2,704Subtotal - Building Use 24,443 0 1,118 4,470 18,8553 Mgr Gen'l Suppt - FTE 4,968 1,188 281 1,126 4,7483 Mgr Gen'l Suppt - Budget 6,321 1,493 357 1,429 6,028Subtotal - 10120310 City Manager 11,289 2,681 639 2,555 10,7765 CS Gen'l Suppt 2,302 240 116 465 1,961Subtotal - 10190900 Central Services 2,302 240 116 465 1,9616 Budget & Acctg - FTE 9,587 1,836 522 2,089 8,8126 Budget & Acctg - Budget 12,200 2,243 660 2,642 11,141Subtotal - 10140360 Finance Departme21,787 4,079 1,183 4,731 19,9537 Clk Gen'l Suppt - FTE 3,427 770 192 768 3,237Subtotal - 10130350 City Clerk 3,427 770 192 768 3,2378 HR Gen'l Suppt 9,452 1,320 493 1,970 8,309Subtotal - 10120320 Human Resources9,452 1,320 493 1,970 8,3099 IT Gen'l Suppt 18,289 1,666 912 3,650 15,393Subtotal - 10120330 Information Techn18,289 1,666 912 3,650 15,39310 GIS Gen'l Suppt 7,977 602 392 1,569 6,617Subtotal - 10120331 Geographic Inform7,977 602 392 1,569 6,61711 Retiree Health - Citywide 2,461 30 114 456 1,921Subtotal - 10190901 Retiree Health Co2,46130 114 456 1,92112 Citywide Support0 4,103 188 750 3,165Subtotal - 60120340 Risk Management0 4,103 188 750 3,16513 CC - Fac Maint 0 7,568 346 1,384 5,838Subtotal - 10171640 Fac Maint - Civic C0 7,568 346 1,384 5,838Total Incoming101,426 23,058 5,692 22,767 96,025C. Total Allocated$1,977,916 $90,437 $361,748 $1,525,7314.57% 18.29% 77.14%MGT of America, Inc.Page 96 of 1197/15/2015Item #8FPage 100 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015SDWD AllocationsDept:12 60120340 Risk ManagementDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal65 531/532/534 SDWD 100 100.00% $89,383 $0 $89,383 $1,054 $90,437Subtotal100 100.00% 89,383 0 89,383 1,054 90,437Direct Bills00Total$89,383 $90,437Basis Units: Direct allocation to SDWDSource: MGT of America, Inc.Page 97 of 1197/15/2015Item #8FPage 101 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Citywide Support AllocationsDept:12 60120340 Risk ManagementDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.42% $1,503 $0 $1,503 $0 $1,5033 10120310 City Manager 5.95 2.50% 8,942 0 8,942 0 8,9425 10190900 Central Services 0.80 0.34% 1,202 0 1,202 0 1,2026 10140360 Finance Department 12.88 5.41% 19,358 0 19,358 0 19,3587 10130350 City Clerk 5.03 2.11% 7,560 0 7,560 0 7,5608 10120320 Human Resources 5.35 2.25% 8,041 0 8,041 0 8,0419 10120330 Information Technology 7.76 3.26% 11,663 0 11,663 0 11,66310 10120331 Geographic Information 4.28 1.80% 6,433 0 6,433 0 6,43312 60120340 Risk Management 2.73 1.15% 4,103 0 4,103 0 4,10313 10171640 Fac Maint - Civic Center 0.80 0.34% 1,202 0 1,202 18 1,22014 10171641 Fac Maint - Fire Stations 0.40 0.17% 601 0 601 9 61015 10171642 Fac Maint - PW Yard 0.70 0.29% 1,052 0 1,052 15 1,06716 10120311 Arts Admin 1.60 0.67% 2,405 0 2,405 35 2,44019 10150400 Planning Admin 7.25 3.05% 10,896 0 10,896 159 11,05520 10150410 Current Planning 7.75 3.26% 11,648 0 11,648 170 11,81822 10150430 Advanced Planning 4.97 2.09% 7,470 0 7,470 109 7,57923 10150440 Code Enforcement 3.85 1.62% 5,786 0 5,786 85 5,87125 10150460 Building Services 1.00 0.42% 1,503 0 1,503 22 1,52527 10162510 Fire Admin 4.50 1.89% 6,763 0 6,763 99 6,86228 10162511 Fire Operations 51.00 21.44% 76,649 0 76,649 1,120 77,76929 10162512 Loss Prev & Planning 5.00 2.10% 7,515 0 7,515 110 7,62430 10162513 Disaster Prep 0.50 0.21% 751 0 751 11 76231 10162514 Marine Safety 11.52 4.84% 17,314 0 17,314 253 17,56732 10171600 PW Admin 1.20 0.50% 1,804 0 1,804 26 1,83034 10171630 Street Maint 8.95 3.76% 13,451 0 13,451 196 13,64835 10171643 Fac Maint - Library 0.60 0.25% 902 0 902 13 91536 10171650 Clean Water Ops 5.30 2.23% 7,966 0 7,966 116 8,08237 10171651 Clean Water Flood 0.50 0.21% 751 0 751 11 76238 10172700 City Engineering 15.40 6.47% 23,145 0 23,145 338 23,48339 10172710 Traffic Engineering 4.86 2.04% 7,304 0 7,304 107 7,41140 10172720 Stormwater / NPDES 5.00 2.10% 7,515 0 7,515 110 7,62441 10180800 P&R Admin 5.00 2.10% 7,515 0 7,515 110 7,62442 10180810 Park Services 1.79 0.75% 2,690 0 2,690 39 2,73043 10180820 Beach Services 1.09 0.46% 1,638 0 1,638 24 1,66244 10180830 Trails 0.30 0.13% 451 0 451 7 45745 10180840 Recreation Svcs 4.70 1.98% 7,064 0 7,064 103 7,16746 10180850 Comm & Sr Center 10.90 4.58% 16,382 0 16,382 239 16,62148 212 Coastal Zone Mgt 0.85 0.36% 1,277 0 1,277 19 1,29650 214 Solid Waste 0.40 0.17% 601 0 601 9 61052 221 Sr Nutrition 2.08 0.87% 3,126 0 3,126 46 3,17253 222 CDBG 2.23 0.94% 3,352 0 3,352 49 3,40056 291 Villanitas Road MID 0.01 0.00% 15 0 15 0 1557 292 Cerro Street MID 0.02 0.01% 30 0 30 0 30MGT of America, Inc.Page 98 of 1197/15/2015Item #8FPage 102 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Citywide Support AllocationsDept:12 60120340 Risk ManagementDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal58 293 Village Park MID 0.03 0.01% $45 $0 $45 $1 $4659 294 Wiro Park 0.01 0.00% 15 0 15 0 1560 295 Encinitas Lighting 0.91 0.38% 1,368 0 1,368 20 1,38861 297 Enc Ranch Dist 0.39 0.16% 586 0 586 9 59568 571 Rec Programs 6.10 2.56% 9,168 0 9,168 134 9,30269 572 Lifeguard Services 2.95 1.24% 4,434 0 4,434 65 4,49870 611 WW District Svcs 6.45 2.71% 9,694 0 9,694 142 9,83571 62171670 Fleet Maint 3.25 1.37% 4,885 0 4,885 71 4,956Subtotal237.89 100.00% 357,531 0 357,531 4,217 361,748Direct Bills00Total$357,531 $361,748Basis Units: FTE per dept, contract staff @100% and excluding SDWDSource: MGT of America, Inc.Page 99 of 1197/15/2015Item #8FPage 103 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:12 60120340 Risk ManagementDepartment SDWD Citywide SupportUnallocated - All OtherTotal2 10110300 Legistlative/City Council $0 $1,503 $0 $1,5033 10120310 City Manager 0 8,942 0 8,9425 10190900 Central Services 0 1,202 0 1,2026 10140360 Finance Department 0 19,358 0 19,3587 10130350 City Clerk 0 7,560 0 7,5608 10120320 Human Resources 0 8,041 0 8,0419 10120330 Information Technology 0 11,663 0 11,66310 10120331 Geographic Information 0 6,433 0 6,43312 60120340 Risk Management 0 4,103 0 4,10313 10171640 Fac Maint - Civic Center 0 1,220 0 1,22014 10171641 Fac Maint - Fire Stations 0 610 0 61015 10171642 Fac Maint - PW Yard 0 1,067 0 1,06716 10120311 Arts Admin 0 2,440 0 2,44019 10150400 Planning Admin 0 11,055 0 11,05520 10150410 Current Planning 0 11,818 0 11,81822 10150430 Advanced Planning 0 7,579 0 7,57923 10150440 Code Enforcement 0 5,871 0 5,87125 10150460 Building Services 0 1,525 0 1,52527 10162510 Fire Admin 0 6,862 0 6,86228 10162511 Fire Operations 0 77,769 0 77,76929 10162512 Loss Prev & Planning 0 7,624 0 7,62430 10162513 Disaster Prep 0 762 0 76231 10162514 Marine Safety 0 17,567 0 17,56732 10171600 PW Admin 0 1,830 0 1,83034 10171630 Street Maint 0 13,648 0 13,64835 10171643 Fac Maint - Library 0 915 0 91536 10171650 Clean Water Ops 0 8,082 0 8,08237 10171651 Clean Water Flood 0 762 0 76238 10172700 City Engineering 0 23,483 0 23,48339 10172710 Traffic Engineering 0 7,411 0 7,41140 10172720 Stormwater / NPDES 0 7,624 0 7,62441 10180800 P&R Admin 0 7,624 0 7,62442 10180810 Park Services 0 2,730 0 2,73043 10180820 Beach Services 0 1,662 0 1,66244 10180830 Trails 0 457 0 45745 10180840 Recreation Svcs 0 7,167 0 7,16746 10180850 Comm & Sr Center 0 16,621 0 16,62148 212 Coastal Zone Mgt 0 1,296 0 1,29650 214 Solid Waste 0 610 0 61052 221 Sr Nutrition 0 3,172 0 3,17253 222 CDBG 0 3,400 0 3,400MGT of America, Inc.Page 100 of 1197/15/2015Item #8FPage 104 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:12 60120340 Risk ManagementDepartment SDWD Citywide SupportUnallocated - All OtherTotal56 291 Villanitas Road MID $0 $15 $0 $1557 292 Cerro Street MID 0 30 0 3058 293 Village Park MID 0 46 0 4659 294 Wiro Park 0 15 0 1560 295 Encinitas Lighting 0 1,388 0 1,38861 297 Enc Ranch Dist 0 595 0 59565 531/532/534 SDWD 90,437 0 0 90,43768 571 Rec Programs 0 9,302 0 9,30269 572 Lifeguard Services 0 4,498 0 4,49870 611 WW District Svcs 0 9,835 0 9,83571 62171670 Fleet Maint 0 4,956 0 4,956Total$90,437 $361,748 $0 $452,185MGT of America, Inc.Page 101 of 1197/15/2015Item #8FPage 105 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 102 of 1197/15/2015Item #8FPage 106 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:13 10171640 Fac Maint - Civic CenterDescription Amount General AdminCC - Fac MaintPersonnel CostsSalaries S1 58,382 0 58,382 Salary % Split.00% 100.00%BenefitsS25,5140 25,514Subtotal - Personnel Costs83,8960 83,896Services & Supplies Cost432.1 Technical Services Contracts S13,4530 13,453432.2 Maintenance Contracts S53,0400 53,040441.1 Utilities - Gas & Electric S76,0300 76,030441.2 Utilities - WaterS6,0000 6,000441.3 Utilities - SewerS3,5490 3,549442 CleaningS72,4200 72,420443 Repair And Maintenance Service S20,0000 20,000444 PermitsS1,0000 1,000445 RentalsS2500 250452 CommunicationsS2,0000 2,000456.1 Training And Professional Deve S7500 750461.1 Office SuppliesS1000 100464.1 Repair And Maintenance SupplieS10,0000 10,000464.2 Small Tools & Instruments S3000 300465 Uniforms/Clothing-Nonpersable S1500 150466 FuelS3,0000 3,000469 Other SuppliesS11,0000 11,000Subtotal - Services & Supplies273,0420 273,042Department Cost Total356,9380 356,938Adjustments to CostSubtotal - Adjustments000Total Costs After Adjustments356,9380 356,938General Admin Distribution00Grand Total$356,938$356,938MGT of America, Inc.Page 103 of 1197/15/2015Item #8FPage 107 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:13 10171640 Fac Maint - Civic CenterDepartment First IncomingSecond IncomingCC - Fac Maint1 City Hall rent and improvements $6,135 $0 $6,1351 Civic Center roof debt service 1,027 0 1,027Subtotal - Building Use 7,163 0 7,1633 Mgr Gen'l Suppt - FTE 1,456 348 1,8043 Mgr Gen'l Suppt - Budget 1,979 467 2,447Subtotal - 10120310 City Manager 3,435 816 4,2515 CS Gen'l Suppt 675 70 745Subtotal - 10190900 Central Services 675 70 7456 Budget & Acctg - FTE 2,809 538 3,3476 Budget & Acctg - Budget 3,820 702 4,522Subtotal - 10140360 Finance Departme6,629 1,240 7,8707 Clk Gen'l Suppt - FTE 1,004 226 1,230Subtotal - 10130350 City Clerk 1,004 226 1,2308 HR Gen'l Suppt 3,025 422 3,447Subtotal - 10120320 Human Resources3,025 422 3,4479 IT Gen'l Suppt 5,359 488 5,848Subtotal - 10120330 Information Techn5,359 488 5,84810 GIS Gen'l Suppt 2,337 176 2,514Subtotal - 10120331 Geographic Inform2,337 176 2,51411 Retiree Health - Citywide 787 10 797Subtotal - 10190901 Retiree Health Co78710 79712 Citywide Support1,20218 1,220Subtotal - 60120340 Risk Management1,20218 1,22013 CC - Fac Maint0 2,218 2,218Subtotal - 10171640 Fac Maint - Civic C0 2,218 2,218Total Incoming31,617 5,684 37,301C. Total Allocated$394,239 $394,239100.00%MGT of America, Inc.Page 104 of 1197/15/2015Item #8FPage 108 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015CC - Fac Maint AllocationsDept:13 10171640 Fac Maint - Civic CenterDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 10110300 Legistlative/City Council 1.00 0.71% $2,772 $0 $2,772 $0 $2,7723 10120310 City Manager 5.95 4.24% 16,494 0 16,494 0 16,4945 10190900 Central Services 0.80 0.57% 2,218 0 2,218 0 2,2186 10140360 Finance Department 12.88 9.19% 35,704 0 35,704 0 35,7047 10130350 City Clerk 5.03 3.59% 13,943 0 13,943 0 13,9438 10120320 Human Resources 5.35 3.82% 14,830 0 14,830 0 14,8309 10120330 Information Technology 7.76 5.54% 21,511 0 21,511 0 21,51110 10120331 Geographic Information 4.28 3.05% 11,864 0 11,864 0 11,86412 60120340 Risk Management 2.73 1.95% 7,568 0 7,568 0 7,56813 10171640 Fac Maint - Civic Center 0.80 0.57% 2,218 0 2,218 0 2,21816 10120311 Arts Admin 1.60 1.14% 4,435 0 4,435 97 4,53219 10150400 Planning Admin 7.25 5.17% 20,097 0 20,097 440 20,53720 10150410 Current Planning 7.75 5.53% 21,483 0 21,483 471 21,95422 10150430 Advanced Planning 4.97 3.55% 13,777 0 13,777 302 14,07923 10150440 Code Enforcement 3.85 2.75% 10,672 0 10,672 234 10,90625 10150460 Building Services 1.00 0.71% 2,772 0 2,772 61 2,83327 10162510 Fire Admin 4.50 3.21% 12,474 0 12,474 273 12,74728 10162511 Fire Operations 3.00 2.14% 8,316 0 8,316 182 8,49829 10162512 Loss Prev & Planning 5.00 3.57% 13,860 0 13,860 304 14,16430 10162513 Disaster Prep 0.50 0.36% 1,386 0 1,386 30 1,41631 10162514 Marine Safety 4.00 2.85% 11,088 0 11,088 243 11,33138 10172700 City Engineering 15.40 10.99% 42,689 0 42,689 935 43,62439 10172710 Traffic Engineering 4.86 3.47% 13,472 0 13,472 295 13,76740 10172720 Stormwater / NPDES 5.00 3.57% 13,860 0 13,860 304 14,16441 10180800 P&R Admin 5.00 3.57% 13,860 0 13,860 304 14,16442 10180810 Park Services 1.79 1.28% 4,962 0 4,962 109 5,07143 10180820 Beach Services 1.09 0.78% 3,022 0 3,022 66 3,08844 10180830 Trails 0.30 0.21% 832 0 832 18 85045 10180840 Recreation Svcs 2.00 1.43% 5,544 0 5,544 121 5,66652 221 Sr Nutrition 2.08 1.48% 5,766 0 5,766 126 5,89253 222 CDBG 2.23 1.59% 6,182 0 6,182 135 6,31756 291 Villanitas Road MID 0.01 0.01% 28 0 28 1 2857 292 Cerro Street MID 0.02 0.01% 55 0 55 1 5758 293 Village Park MID 0.03 0.02% 83 0 83 2 8559 294 Wiro Park 0.01 0.01% 28 0 28 1 2860 295 Encinitas Lighting 0.91 0.65% 2,523 0 2,523 55 2,57861 297 Enc Ranch Dist 0.39 0.28% 1,081 0 1,081 24 1,10568 571 Rec Programs 6.10 4.35% 16,909 0 16,909 370 17,28069 572 Lifeguard Services 2.95 2.10% 8,177 0 8,177 179 8,357MGT of America, Inc.Page 105 of 1197/15/2015Item #8FPage 109 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015CC - Fac Maint AllocationsDept:13 10171640 Fac Maint - Civic CenterDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal140.17 100.00% 388,555 0 388,555 5,684 394,239Direct Bills00Total$388,555$394,239Basis Units: FTE per dept @ City Hall, contract staff @100%Source: MGT of America, Inc.Page 106 of 1197/15/2015Item #8FPage 110 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:13 10171640 Fac Maint - Civic CenterDepartment CC - Fac MaintTotal2 10110300 Legistlative/City Council $2,772 $2,7723 10120310 City Manager 16,494 16,4945 10190900 Central Services 2,218 2,2186 10140360 Finance Department 35,704 35,7047 10130350 City Clerk 13,943 13,9438 10120320 Human Resources 14,830 14,8309 10120330 Information Technology 21,511 21,51110 10120331 Geographic Information 11,864 11,86412 60120340 Risk Management 7,568 7,56813 10171640 Fac Maint - Civic Center 2,218 2,21816 10120311 Arts Admin 4,532 4,53219 10150400 Planning Admin 20,537 20,53720 10150410 Current Planning 21,954 21,95422 10150430 Advanced Planning 14,079 14,07923 10150440 Code Enforcement 10,906 10,90625 10150460 Building Services 2,833 2,83327 10162510 Fire Admin 12,747 12,74728 10162511 Fire Operations 8,498 8,49829 10162512 Loss Prev & Planning 14,164 14,16430 10162513 Disaster Prep 1,416 1,41631 10162514 Marine Safety 11,331 11,33138 10172700 City Engineering 43,624 43,62439 10172710 Traffic Engineering 13,767 13,76740 10172720 Stormwater / NPDES 14,164 14,16441 10180800 P&R Admin 14,164 14,16442 10180810 Park Services 5,071 5,07143 10180820 Beach Services 3,088 3,08844 10180830 Trails 850 85045 10180840 Recreation Svcs 5,666 5,66652 221 Sr Nutrition 5,892 5,89253 222 CDBG 6,317 6,31756 291 Villanitas Road MID 28 2857 292 Cerro Street MID 57 5758 293 Village Park MID 85 8559 294 Wiro Park 28 2860 295 Encinitas Lighting 2,578 2,57861 297 Enc Ranch Dist 1,105 1,10568 571 Rec Programs 17,280 17,28069 572 Lifeguard Services 8,357 8,357MGT of America, Inc.Page 107 of 1197/15/2015Item #8FPage 111 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:13 10171640 Fac Maint - Civic CenterDepartment CC - Fac MaintTotalTotal$394,239 $394,239MGT of America, Inc.Page 108 of 1197/15/2015Item #8FPage 112 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 109 of 1197/15/2015Item #8FPage 113 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:14 10171641 Fac Maint - Fire StationsDescription Amount General AdminFire Sta - Fac MaintPersonnel CostsSalaries S1 27,169 0 27,169 Salary % Split.00% 100.00%BenefitsS12,3000 12,300Subtotal - Personnel Costs39,4690 39,469Services & Supplies Cost432.1 Technical Services Contracts S5,7450 5,745432.2 Maintenance Contracts S36,7270 36,727441.1 Utilities - Gas & Electric S56,4000 56,400441.2 Utilities - WaterS10,4280 10,428441.3 Utilities - SewerS4,2560 4,256442 CleaningS6,7980 6,798443 Repair And Maintenance Service S37,7500 37,750444 PermitsS4,2430 4,243452 CommunicationsS9600 960464.1 Repair And Maintenance SupplieS10,7500 10,750469 Other SuppliesS1500 150Subtotal - Services & Supplies174,2070 174,207Department Cost Total213,6760 213,676Adjustments to CostSubtotal - Adjustments000Total Costs After Adjustments213,6760 213,676General Admin Distribution00Grand Total$213,676$213,676MGT of America, Inc.Page 110 of 1197/15/2015Item #8FPage 114 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:14 10171641 Fac Maint - Fire StationsDepartment First IncomingSecond IncomingFire Sta - Fac Maint3 Mgr Gen'l Suppt - FTE $728 $174 $9023 Mgr Gen'l Suppt - Budget 1,185 280 1,465Subtotal - 10120310 City Manager 1,913 454 2,3675 CS Gen'l Suppt 337 35 372Subtotal - 10190900 Central Services 337 35 3726 Budget & Acctg - FTE 1,405 269 1,6746 Budget & Acctg - Budget 2,287 420 2,707Subtotal - 10140360 Finance Departme3,692 689 4,3818 HR Gen'l Suppt 1,512 211 1,723Subtotal - 10120320 Human Resources1,512 211 1,7239 IT Gen'l Suppt 2,680 244 2,924Subtotal - 10120330 Information Techn2,680 244 2,92410 GIS Gen'l Suppt 1,169 88 1,257Subtotal - 10120331 Geographic Inform1,16988 1,25711 Retiree Health - Citywide3945 399Subtotal - 10190901 Retiree Health Co3945 39912 Citywide Support6019 610Subtotal - 60120340 Risk Management6019 610Total Incoming12,297 1,736 14,033C. Total Allocated$227,709 $227,709100.00%MGT of America, Inc.Page 111 of 1197/15/2015Item #8FPage 115 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Fire Sta - Fac Maint AllocationsDept:14 10171641 Fac Maint - Fire StationsDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal28 10162511 Fire Operations 100 100.00% $225,973 $0 $225,973 $1,736 $227,709Subtotal100 100.00% 225,973 0 225,973 1,736 227,709Direct Bills00Total$225,973 $227,709Basis Units: Direct allocation to Fire Ops 10162511Source: MGT of America, Inc.Page 112 of 1197/15/2015Item #8FPage 116 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:14 10171641 Fac Maint - Fire StationsDepartment Fire Sta - Fac MaintTotal28 10162511 Fire Operations $227,709 $227,709Total$227,709 $227,709MGT of America, Inc.Page 113 of 1197/15/2015Item #8FPage 117 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015MGT of America, Inc.Page 114 of 1197/15/2015Item #8FPage 118 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015A. Department CostsDept:15 10171642 Fac Maint - PW YardDescription Amount General AdminPW Yard Fac Mnt - StreetsPW Yard Fac Mnt - SDWDPersonnel CostsSalaries S1 55,585 0 27,793 27,793 Salary % Split.00% 50.00% 50.00%BenefitsS23,6060 11,803 11,803Subtotal - Personnel Costs79,1910 39,596 39,596Services & Supplies Cost432.1 Technical Services Contracts S14,2320 7,116 7,116432.2 Maintenance Contracts S27,2820 13,641 13,641441.1 Utilities - Gas & Electric S34,6000 17,300 17,300441.2 Utilities - WaterS3,4000 1,700 1,700441.3 Utilities - SewerS2,3980 1,199 1,199442 CleaningS21,1500 10,575 10,575443 Repair And Maintenance Service S29,0000 14,500 14,500444 PermitsS3,1450 1,573 1,573445 RentalsS2500 125 125452 CommunicationsS2,1500 1,075 1,075456.1 Training And Professional Deve S7500 375 375463 Safety And Emergency Supplies S1,6000 800 800464.1 Repair And Maintenance SupplieS3,7000 1,850 1,850465 Uniforms/Clothing-Nonpersable S15007575469 Other SuppliesS5,5000 2,750 2,750Subtotal - Services & Supplies149,3070 74,654 74,654Department Cost Total228,4980 114,249 114,249Adjustments to CostSubtotal - Adjustments0000Total Costs After Adjustments228,4980 114,249 114,249General Admin Distribution000Grand Total$228,498$114,249 $114,249MGT of America, Inc.Page 115 of 1197/15/2015Item #8FPage 119 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015B. Incoming Costs - (Default Spread Expense%)Dept:15 10171642 Fac Maint - PW YardDepartment First IncomingSecond IncomingPW Yard Fac Mnt - StreetsPW Yard Fac Mnt - SDWD3 Mgr Gen'l Suppt - FTE $1,274 $305 $789 $7893 Mgr Gen'l Suppt - Budget 1,267 299 783 783Subtotal - 10120310 City Manager 2,541 604 1,572 1,5725 CS Gen'l Suppt 590 61 326 326Subtotal - 10190900 Central Services 590 61 326 3266 Budget & Acctg - FTE 2,458 471 1,465 1,4656 Budget & Acctg - Budget 2,445 450 1,448 1,448Subtotal - 10140360 Finance Departme4,904 920 2,912 2,9128 HR Gen'l Suppt 2,647 370 1,508 1,508Subtotal - 10120320 Human Resources2,647 370 1,508 1,5089 IT Gen'l Suppt 4,690 427 2,558 2,558Subtotal - 10120330 Information Techn4,690 427 2,558 2,55810 GIS Gen'l Suppt 2,045 154 1,100 1,100Subtotal - 10120331 Geographic Inform2,045 154 1,100 1,10011 Retiree Health - Citywide 689 8 349 349Subtotal - 10190901 Retiree Health Co6898 349 34912 Citywide Support1,05215 534 534Subtotal - 60120340 Risk Management1,05215 534 534Total Incoming19,157 2,561 10,859 10,859C. Total Allocated$250,216 $125,108 $125,10850.00% 50.00%MGT of America, Inc.Page 116 of 1197/15/2015Item #8FPage 120 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015PW Yard Fac Mnt - Streets AllocationsDept:15 10171642 Fac Maint - PW YardDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal34 10171630 Street Maint 100 100.00% $123,828 $0 $123,828 $1,280 $125,108Subtotal100 100.00% 123,828 0 123,828 1,280 125,108Direct Bills00Total$123,828 $125,108Basis Units: Direct allocation to Streets 10171630Source: MGT of America, Inc.Page 117 of 1197/15/2015Item #8FPage 121 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015PW Yard Fac Mnt - SDWD AllocationsDept:15 10171642 Fac Maint - PW YardDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal65 531/532/534 SDWD 100 100.00% $123,828 $0 $123,828 $1,280 $125,108Subtotal100 100.00% 123,828 0 123,828 1,280 125,108Direct Bills00Total$123,828 $125,108Basis Units: Direct allocation to SDWD Fund 531Source: MGT of America, Inc.Page 118 of 1197/15/2015Item #8FPage 122 04.04.2015City of EncinitasFull Cost Plan Fiscal 2014/2015Allocation SummaryDept:15 10171642 Fac Maint - PW YardDepartment PW Yard Fac Mnt - StreetsPW Yard Fac Mnt - SDWDTotal34 10171630 Street Maint $125,108 $0 $125,10865 531/532/534 SDWD 0 125,108 125,108Total$125,108 $125,108 $250,216MGT of America, Inc.Page 119 of 1197/15/2015Item #8FPage 123