Internal Cost Allocation Plan for FY 2017-18 and 2018-19MEETING DATE:
PREPARED BY
DEPARTMENT:
SUBJECT:
September 20, 2017
Tim Nash
Finance Director
Finance
AGENDA REPORT
City Cound
DEPT. DIRECTOR: Tim Nash
CITY MANAGER: Karen P. Brust
Adoption of the City of Encinitas Cost Allocation Plan for FY 2017-18 and 2018-19
RECOMMENDATION:
It is recommended that City Council take the following action:
1. Adopt the Cost Allocation Plan (CAP) and authorize those charges to non -general fund
programs and services as identified in Attachment 1.
STRATEGIC PLAN:
This agenda item falls within the Organizational Efficiency and Effectiveness focus area of the
Strategic Plan by maintaining the City's financial health.
FISCAL CONSIDERATIONS:
There is no direct fiscal impact associated with this report. Costs for General Fund support will
be allocated to other funds as described in the plan and have been included in the FY 2017-18
and 2018-19 operating budgets. The General Fund will receive $1,665,337 per year in both FY
2017-18 and FY 2018-19 for costs allocated to other funds. This first -year allocation of
$1,665,337 was included in the FY 2017-18 operating budget adopted on June 28, 2017.
BACKGROUND:
In 2005, the City Council adopted the first comprehensive CAP, 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 four times, in 2007, 2009, 2011 and 2015, as directed by the City
Council. This is the fifth update. The updated CAP is attached hereto as Attachment 2, and will
also be available for review on the City's website. The charges in the attached CAP have been
included in the operating budget that was adopted on June 28, 2017.
The purpose of the CAP is two -fold: (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 General Fund departments of
Planning and Building, Engineering, and Fire Prevention are utilized in calculating the full cost of
2017-09-20 Item 8H 1 of 43
providing services to the public, and in determining appropriate fee levels for various types of
development applications.
The development of the CAP is a component of the consulting contract for a Development
Services Fee Study (the "Study"). The Study is prepared by an independent third -party
consultant, Willdan Financial Services ("Willdan"), which specializes in fee studies for
municipalities all over the United States. The Public Hearing to consider the adoption of
updated fee schedules for development processing fees is also on the September 20, 2017 City
Council agenda, and a representative from Willdan 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 (520) Fleet Maintenance Fund are included
in the Cost Allocation Plan. The other three funds: the Risk Management Fund, Fleet
Replacement Fund and Wastewater Support Fund, are not included in the Cost Allocation Plan
as they are calculated in-house. Overall, there are $11.5 million in support costs allocated in
the Cost Plan.
A summary of inter -fund charges for General Fund (101) support services and Fleet
Maintenance (621) is shown in Attachment 1. 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. Credits have also been included for funds
that do not utilize all of the central services that are allocated. Funds not utilizing all allocated
services include San Dieguito Water District and Encinitas Ranch Golf Authority. Of the $11.5
million in allocated costs, $9.4 million is allocated to General Fund operating departments and
not charged. Inter -fund charges total the remaining $2.1 million. Credits as described above
total $0.6 million, resulting in net inter -fund charges of $1.6 million.
The CAP report is included as Attachment 2. The CAP report describes the reasons for
preparing a CAP and calculates the internal or indirect costs of 16 central service functions. The
report provides a detailed explanation of the distribution bases used in each of the 16 central
service functions. Internal costs have been calculated on both a full cost allocation basis and on
a basis, that is compliant with the Federal Office of Management and Budget (OMB) Super
Circular CFR Part 200 cost principles. For purposes of calculating the inter -fund charges the full
cost basis is used.
The Cost Plan and the in-house calculations for other support services ensure that the funds
providing support services (primarily the General Fund) are 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 Report
3. Willdan Powerpoint Presentation
2017-09-20 Item 8H 2 of 43
EXPENDITURES
Description
General
Coastal Zone Management
Government Education Access
Solid Waste
Senior Nutrition
Community Development Block Grant
CSA-17 Benefit Fees
Villanitas Road MID
Cerro Street MID
Village Park MID
Wiro Park MID
Encinitas Lighting and Landscaping
Encinitas Ranch Lighting and Landscaping
Cardiff Sanitation Division
Encinitas Sanitation Division
San Dieguito Water District
Section 8 Housing-Admin
Section 8 Housing -HAP
Pacific Pines
Wastewater Support Services
Community Facilities District #1
Encinitas Ranch Golf Course
City of Encinitas
Summary of Interfund Charges
Internal Cost Allocation Plan (Study)
FY 2017-18 & FY2018-19
Attachment 1
FY2017-18 & FY2018-19
Fleet
Total
Adjustment/
Maintenance
Fund Number
Allocation
Credits
Adjustment
Net Allocation
101
$ 9,374,743
$ (8,964,450)
$ (410,289)
$ 4
212
22,113
(70)
22,043
213
19,770
(9)
19,761
214
33,409
(15)
33,394
221
5,919
(5,916) 1
(3)
-
222
19,078
(19,026) 2
(52)
-
230
3,584
(2)
3,582
291
1,998
(2)
1,996
292
3,457
(3)
3,454
293
3,766
(4)
3,762
294
2,058
(2)
2,056
295
93,072
(87)
92,985
297
44,694
(52)
44,642
511/512/513
214,861
(36,743)
178,118
521/522
112,170
(8,194)
103,976
531/532/534
1,276,566
(47,452) 3
(134,868)
1,094,246
551
23,035
(22,974) 4
(61)
-
552
48,733
(48,660) 5
(73)
-
561
9,210
(17)
9,193
611
125,343
(125,260) 6
(83)
-
712
14,913
(7)
14,906
931
68,688
(31,469) 7
-
37,219
$ 11,521,180
$ (9,265,207)
$ (590,636)
$ 1,665,337
Footnotes:
1. Cost not allocated to Senior Nutrition due limit on grant funds available to reimburse the General Fund
2. Cost not allocated to Community Development Block Grant due to limit on grant funds available to reimburse the General Fund.
3. Credit given to SDWD for allocated costs not used by SDWD
4. Cost not allocated to Section 8 Housing Admin due to limit on grant funds available to reimburse the General Fund.
5. Cost not allocated to Section 8-HAP due to limit on grant funds available to reimburse the General Fund.
6. Wastewater support cost allocated to CSD and ESD.
7. Credit given to ERGA for allocated costs not used by ERGA
FLEET MAINTENANCE PROGRAM
General
Cardiff Sanitation Division
Encinitas Sanitation Division
San Dieguito Water District
City of Encinitas
Other Interfund Charges/Allocations
Revenue/Expenditure Summary
FY2017-18 &
FY 2018-19
101
$ 431,013
511/512/513
35,322
521/522
5,887
531/532/534
116,484
� 72525,/Vb
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2017-09-20 Item 8H 4 of 43
Attachment 2
CITY OF ENCINITAS
COST ALLOCATION PLAN
AUGUST 29, 2017
CORPORATE OFFICE:
27368 Via Industria
Suite 200
Temecula, CA 92590
Tel: (951) 587-3500
Tel: (800) 755-6864
Fax: (951) 587-3510
OFFICE LOCATIONS:
Anaheim, CA
Oakland, CA
Sacramento, CA
wwr� : willdan. com
New York, NY
Orlando, FL
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2017-09-20 Item 8H 5 of 43
Attachment 2
Table of Contents
Listof Tables............................................................................................................................................... 3
ExecutiveSummary...................................................................................................................................4
Introduction..................................................................................................................................................
7
Approach.....................................................................................................................................................
8
Methodology............................................................................................................................................
8
Applications.............................................................................................................................................
9
OMB Super Circular and 2 CFR Part 200..........................................................................................9
Central Service Departments.............................................................................................................10
DistributionBases................................................................................................................................11
Allocable Costs and Distribution Bases................................................................................................12
AllocableCosts.....................................................................................................................................12
Section 1: City Clerk - Administration..................................................................................................
13
Section 2: City Clerk - Elections...........................................................................................................
14
Section 3: City Council — Administration..............................................................................................
14
Section 4: City Council — City Attorney................................................................................................
15
Section 5: City Manager - Administration.............................................................................................
15
Section 6: City Manager — Geographic Info..........................................................................................
16
Section 7: City Manager - Human Resources........................................................................................16
Section 8: City Manager - Information Tech.........................................................................................
17
Section 9: Finance - Administration......................................................................................................
17
Section 10: Non -Departmental — Central Purchases.............................................................................
18
Section 11: Non -Departmental — Shared Expenses..............................................................................
18
Section 12: Public Works — Facility Maintenance Civic Center.............................................................
19
Section 13: Public Works — Facility Maintenance Fire Stations.............................................................19
Section 14: Public Works — Facility Maintenance Library .....................................................................
20
Section 15: Public Works — Facility Maintenance PW Yard..................................................................
20
Section 16: Fleet Maintenance..............................................................................................................
21
IterativeAllocation................................................................................................................................22
AppendixA................................................................................................................................................
23
AppendixB................................................................................................................................................30
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Attachment 2
List of Tables
Table 1: Allocated Costs to Recipient Departments (OMB Compliant CAP) ......
Table 2: Allocated Costs to Recipient Departments (Full CAP) ..........................
Table 3: Allocable Cost Summary........................................................................
Table A-1: Initial Allocation Percentages (OMB Compliant CAP) .....................
Table A-2: Initial Allocation Percentages (OMB Compliant CAP) Continued.
Table A-3: Final Allocation Percentages (OMB Compliant CAP) ......................
Table A-4: Final Allocation Percentages (OMB Compliant CAP) - Continued..
Table A-5: Final Allocation Amounts (OMB Compliant CAP) ............................
Table A-6: Final Allocation Amounts (OMB Compliant CAP) Continued........
Table B-1: Final Allocation Amounts (Full CAP) ................................................
Table B-2: Final Allocation Amounts (Full CAP) - Continued ............................
5
6
..... 12
..... 24
..... 25
..... 26
..... 27
..... 28
..... 29
..... 31
..... 32
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Attachment 2
Executive Summary
This cost allocation plan ("CAP") summarizes a comprehensive analysis that has been completed for the
City of Encinitas, California (the "City") to determine the appropriate allocation of costs from central
service departments to the operating departments. The primary objective is to allocate costs from
departments that provide services internally to operating departments that conduct the day-to-day
operations necessary to serve the community. These internal service costs are those (a) incurred for a
common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the
cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term
"indirect costs," as used herein, applies to costs of this type originating in the central service departments.
To ensure central service department costs are appropriately allocated to the operating departments,
Willdan analyzed the City's cost code structure to determine which types costs are allowable versus
unallowable in accordance with standard and accepted cost allocation principles. The term "allocable
costs" as used herein, applies to costs that are allowable for allocation.
The study is comprised of two separate allocation plans. Table 1 is the summary results of the allocation
in compliance with the Office of Management and Budget Super Circular (the OMB Super Circular) and
CFR Part 200 (Cost Principles). Table 2 that follows is the summary results of the full plan. The report
below includes descriptions of the differences between the two plans, their separate purposes, and
specific details of when the plans deviate from each other.
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2017-09-20 Item 8H 8 of 43
Attachment 2
Table 1: Allocated Costs to Recipient Departments (OMb
Compliant CAP)
Allocated Cost Summa
General Fund
Fiscal Year 2016-2017
$10,957,259 $61,106,011 18%
101:
City Manager - Arts Admin
$23,909
$190,630
13%
101:
City Manager- Economic Dev
$4,125
$108,500
4%
101:
Comm Ctr
$41,950
$373,508
11%
101:
Engineering
$1,162,995
$4,486,978
26%
101:
Parks Rec
$1,137,962
$5,260,553
22%
101:
Plan Bldg
$1,225,340
$5,444,745
23%
101:
Public Safety
$4,420,615
$27,890,492
16%
101:
Public Works
$863,565
$3,093,318
28%
101:
Recreational Facilities
$35,124
$494,529
7%
101:
Senior Center
$52,555
$424,182
12%
Coastal Zone Management
212:
Coastal Zone Management
$21,193
$201,087
11%
Government
Education Access
213:
Government Education Access
$19,149
$188,824
10%
Solid Waste, Recycling & HHW
214: Solid Waste, Recycling & HHW $32,210 $474,344 7%
Senior Nutrition Grant
221: Senior Nutrition Grant $5,740 $122,443 5%
C.D.B.G Grant
222: C.D.B.G Grant $18,318 $187,639 10%
CSA-17 Benefit Fees
230: CSA-17 Benefit Fees
$3,475
$67,550
5%
Villanitas Road M.I.D
291: Villanitas Road M.I.D
$1,933
$20,874
9%
Cero Street M.I.D
292: Cero Street M.I.D
$3,344
$35,480
9%
Village Park M.I.D
293: Village Park M.I.D
$3,642
$45,248
8%
Wiro Park M.I.D
294: Wiro Park M.I.D
$1,990
$18,931
11%
Enc Lighting Landscape District
295: Enc Lighting Landscape District
$90,009
$1,337,909
7%
Enc Ranch Lighting Landscaping
297: Enc Ranch Lighting Landscaping
$43,186
$547,275
8%
CSD Operations
511: CS Operations
$209,203
$1,802,420
12%
ESD Operations
521: ESD Operations
$108,884
$968,764
11%
SDWD Operations
531: SDWD Operations
$1,160,201
$5,980,613
19%
Section 8 Housing - Admin
551: Section 8 Housing -Admin
$22,121
$184,522
12%
Section 8 Housing -HAP
552: Section 8 Housing -HAP
$46,974
$75,000
63%
PAC Pines Affordable Housing
561: PAC Pines Affordable Housing
Wastewater Support
611: Wastewater Support
CFD #1 Administration
712: CFD #1 Administration
ERGA Operations
931: ERGA Operations
878 $128,651 7%
$118,854 $933,827 13%
$14,431 $14,755 98%
387
2289%
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2017-09-20 Item 8H 9 of 43
Attachment 2
Table 2: Allocated Costs to Recipient Departments (Full CAP)
Allocated Cost Summa
Fiscal Year 2016-2017
$11,621,180
$61,106,011
19%
General Fund
101: City Manager - Arts Admin
$24,946
$190,630
13%
101: City Manager- Economic Dev
$4,251
$108,500
4%
101: Comm Ctr
$44,150
$373,508
12%
101: Engineering
$1,303,033
$4,486,978
29%
101: Parks Rec
$1,184,591
$5,260,553
23%
101: Plan Bldg
$1,322,016
$5,444,745
24%
101: Public Safety
$4,518,301
$27,890,492
16%
101: Public Works
$881,465
$3,093,318
28%
101: Recreational Facilities
$36,780
$494,529
7%
101: Senior Center
$55,208
$424,182
13%
Coastal Zone Management
212: Coastal Zone Management
$22,113
$201,087
11%
Government Education Access
213: Government Education Access
$19,770
$188,824
10%
Solid Waste, Recycling & HHW
214: Solid Waste, Recycling & HHW
$33,409
$474,344
7%
Senior Nutrition Grant
221: Senior Nutrition Grant
$5,919
$122,443
5%
C.D.B.G Grant
222: C.D.B.G Grant
$19,078
$187,639
10%
CSA-17 Benefit Fees
230: CSA-17 Benefit Fees
$3,584
$67,550
5%
Villanitas Road MID
291: Villanitas Road MID
$1,998
$20,874
10%
Cero Street MID
292: Cero Street MID
$3,457
$35,480
10%
Village Park MID
293: Village Park MID
$3,766
$45,248
8%
Wiro Park M.I.D
294: Wiro Park MID
$2,058
$18,931
11%
Enc Lighting Landscape District
295: Enc Lighting Landscape District
$93,072
$1,337,909
7%
Enc Ranch Lighting Landscaping
297: Enc Ranch Lighting Landscaping
$44,694
$547,275
8%
CSD Operations
511: CSD Operations
$214,861
$1,802,420
12%
ESD Operations
521: ESD Operations
$112,170
$968,764
12%
SDWD Operations
531: SDWD Operations
$1,276,566
$5,980,613
21%
Section 8 Housing - Admin
551: Section 8 Housing - Admin
$23,035
$184,522
12%
Section 8 Housing -HAP
552: Section 8 Housing -HAP
$48,733
$75,000
65%
PAC Pines Affordable Housing
561: PAC Pines Affordable Housing
$9,210
$128,651
7%
Wastewater Support
611: Wastewater Support
$125,343
$933,827
13%
CFD #1 Administration
712: CFD#1 Administration
$14,913
$14,755
101%
ERGA Operations
931: ERGA Operations
$68,688
$2,420
2838%
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Attachment 2
Introduction
In the early 1970s, the cost allocation plan concept was introduced to many government agencies. The
purpose of a typical cost allocation plan is to identify costs related to rendering internal central support
services and allocate those costs to operating departments or programs that utilize and benefit from
them, in a fair and equitable manner.
Before indirect costs and central support service charges may be claimed for reimbursement by an
operating department, there must be some formal means of identifying, accumulating and distributing
these types of costs to all benefiting departments. Regardless of whether an agency has a formal
comprehensive cost accounting system, the best method of accumulating, identifying, and determining a
distribution of indirect costs is a cost allocation plan.
A City is made up of many departments, each with their own specific purposes or functions. Departments
whose primary function is to provide support internally to other City departments are called central
services. Examples of central services are the City Council, City Clerk, City Manager, Finance, and Human
Resources. Within these groups there are numerous functions performed that provides support to the
direct cost centers. The direct cost centers, or departments and funds, that require support from Central
Services and provide services directly to the community through their day-to-day operations, are called
operating departments. Examples of operating departments are Community Center, Public Safety, Public
Works, Engineering, and the Recreational Facilities. The Cost Allocation Plan allocates the costs of the
central services to the operating departments based on the nature of the functions of each central service,
upon which the operating departments depend. This is done to determine the total cost associated with
providing direct services. The overall goal of the cost allocation plan process is to allow cities to allocate a
portion of the central service costs to the operating departments, thus 1) accounting for "all" costs, direct
and indirect, for each operating department, and 2) facilitating the calculation of a fully burdened cost
estimate of providing services to the public.
The purpose of this study is to:
Identify the central support and operating departments in the City;
Identify the functions and services provided by the central departments;
Identify allocable and non -allocable costs associated with the City's central service departments;
and
Distribute those costs to operating entities in a fair and equitable manner.
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2017-09-20 Item 8H 11 of 43
Attachment 2
Approach
Methodoloo
The way in which each Indirect Service provides support to the operating departments is determined in
order to perform allocations in a manner consistent with the nature of that Indirect Service. This ensures
that the costs can be allocated to each operating department in a fair and equitable way. The Cost
Allocation Plan identifies the functions of each central service department, and then determines a
methodology to allocate or spread the central service costs in a manner that best represents the nature
of those functions. The mathematical representations of central service functions used to allocate indirect
costs are commonly called distribution bases. A distribution basis is a set of data displayed as the level of
measure of each department's participation in a specific activity or City function. This basis is then used
to distribute costs that reasonably relate to the activity or City function that the basis represents. Some
examples of distribution bases are salary and benefits costs, number of full-time equivalent employees,
frequencies of city council agenda items, and number of processed transactions. The data sets associated
with these distribution bases for each department is collected to facilitate the allocation of indirect costs.
The methodology used for this Cost Allocation Plan is the iterative method, which is one of the most
equitable methods for allocating costs from central services to operating departments. While not used as
prevalently as simpler allocation methods, it is widely considered to be the most accurate. The iterative
method utilizes a recursive application of central service cost distribution to allocate indirect costs. In the
first step, the allocable costs of central service departments are identified and distributed to all
departments including the central service departments themselves, based on the appropriate allocation
bases that were selected to represent the manner in which central services are utilized. This is repeated
ad infinitum until all costs have been distributed to the operating departments, and none remain with the
central service departments.
As an example, consider the allocation of central service costs associated with Fleet Maintenance. The
function of Fleet Maintenance is identified, and the appropriate distribution basis is determined to be the
number of maintained fleet per department and fund. The allowable costs are then distributed to all City
departments and funds based on their proportional share of fleet, including other central services. The
costs allocated from central service to central service in the initial allocation are then allocated out using
the same distribution methodology. This function is performed as many times as necessary until all costs
for Fleet Maintenance have been allocated.
All central service departments are treated equally. That is to say, this method is performed concurrently
for the allowable costs in each of the central service departments for each iteration until all costs
associated with the central service departments have been allocated to each direct service department.
The method is complete when the total amount of allocable costs remaining in the central service
departments is equal to zero.
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Attachment 2
Applications
Public agencies use cost allocation plans for many purposes such as internal accounting, the justification
of userfees, application for reimbursement from federal programs or the determination of administrative
effort associated with special districts and/or municipal service activities. In many of these cases, the
agency will be required to certify that the costs identified are "reasonable". Per the Code of Federal
Regulations, a cost is reasonable if, in its nature and amount, it does not exceed that which would be
incurred by a prudent person under the circumstances prevailing at the time the decision was made to
incur the cost. The question of reasonableness is particularly important when determining the amount
that a public agency should be reimbursed for central service overhead activities associated with a
federally funded program. Additionally, public agencies should take care to only identify that portion of
central service costs that have not been reimbursed through other means (such as grants, user fee
revenues, transfers from other departments or internal service funds) to avoid double -counting. These
cost reductions are done before the allocation methodologies are used and are detailed within the model
itself.
OMB 'duper Circular and 2 CFR Part 200
This report details the allocations for two separate cost allocation plans. The primary model, presented
in text and tables in the below sections and in Appendix A, provides a plan that complies with the Office
of Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles)
that are used to determine central overhead costs incurred while carrying out activities associated with
Federal awards, cost reimbursement contracts and some other intergovernmental agreements (as
required). The secondary model presented in Appendix B of this report is the full cost allocation plan,
which the City should use for standard City operations and budgeting. Unless otherwise indicated, the
details of this report and Appendix A contain the OMB compliant allocation plan. The Appendix B tables
contain the full cost plan, and utilize the same distribution methodology as the OMB Compliant plan.
While the overall methodology used for both plans is the same, there are specific guidelines that require
additional cost exemptions for OMB Super Circular compliance outside of what was done for the full cost
plan. Where such exemptions are done in the methodology has been explained below. Some commonly
encountered examples that are usually exempt under OMB Super Circular guidelines are:
General Advertising
Bad Debt
Contingencies
Litigation
Debt Service
Entertainment
Capital
Lobbying
Legislative Body (City Council)
Promotional Items
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Attachment 2
Central Service Departments
Sixteen (16) central service functions were identified for the purposes of this cost allocation plan:
City Clerk - Administration
City Clerk - Elections
City Council —Administration
City Council —
City Attorney
City Manager
- Administration
City Manager
— Geographic Info
City Manager
— Human Resources
City Manager
— Information Tech
Finance - Administration
Non -Departmental —Central Purchases
Non -Departmental — Shared Expenses
Public Works — Facility Maintenance Civic Center
Public Works — Facility Maintenance Fire Stations
Public Works — Facility Maintenance Library
Public Works — Facility Maintenance PW Yard
Fleet Maintenance
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Attachment 2
Distribution Bases
Distribution bases are the allocation factors that may be used to distribute the allocable costs to all
departments and funds. As discussed previously, distribution bases are measurable and readily available
data that are utilized to represent activities or functions, and which are then used to distribute costs
matching that activity or function. Below are the bases that were analyzed in this study and used to
allocate Central Services costs to operating departments.
City Council Agenda Frequency— City Council agendas spanning a 12-month period were used to
determine the number of times each department and fund had matters brought before the City
Council.
Number of FTE Employees —The number of full-time equivalent personnel for each department
and fund.
Number of FTE Employees at City Hall — the number of full-time equivalent personnel for each
department and fund at City Hall.
Total Allocable Costs —The total allowable expenditure budgeted for each department and
funds.
Total Accounts Payable —The number of accounts payable processed for each department and
fund in a year.
Total Accounts Receivable —The number of accounts receivable processed for each department
and fund in a year.
IT Distribution —The total number of computers, printers, phones, and tablets for each
department and fund that is maintained by Information Technology.
Fleet— The number of vehicles utilized by each department and fund that is maintained by Fleet
Maintenance.
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Attachment 2
Allocable Costs and Distribution Bases
Allocable Costs
Table 3 identifies the allocable cost of each central service department for the OMB compliant allocation
plan, with the total allocable costs for this study being $10,957,259. The total expenditures from the
central service departments were $11,980,334. However, $1,023,075 of the expenditures identified as
unallowable by the 200 CFR Part 200 and have been excluded from allocation. The primary exclusions
were related to City Council, Contingency, and Capital. The remaining amount was distributed to the
operating departments and the central services departments by distribution factor(s) that best represents
the functions of each central service department and the demand placed on that central service by all City
departments, as previously described in the Methodology section of this report. The allocation
methodology for each central service is detailed in the following section of this report.
Table 3: Allocable Cost Summary
Allocable Cost Summary - Central Services Fiscal Year 2016-2017
Unallocable
Total Cost Cost Allocable Cost
Summary
$ 11,980,334
$ 1,023,075
$10,957,259
Central SeNce
101:
City Clerk - Administration
584,014
-
584,014
101:
City Clerk - Elections
101,900
101,900
-
101:
City Council -Administration
462,021
462,021
-
101:
City Council - City Attorney
375,500
-
375,500
101:
City Manager - Administration
1,154,441
-
1,154,441
101:
City Manager - Geographic Info
677,469
-
677,469
101:
City Manager - Human Resources
842,598
-
842,598
101:
City Manager- Information Tech
1,704,344
-
1,704,344
101:
Finance -Administration
1,877,388
-
1,877,388
101:
Non Dept - Central Purchases
153,136
-
153,136
101:
Non Dept - Shared Expenses
2,198,673
452,654
1,746,019
101:
Public Works - Fac Maint Cvc Ctr
433,430
-
433,430
101:
Public Works - Fac Maint Fire St
242,647
-
242,647
101:
Public Works - Fac Maint Library
336,995
-
336,995
101:
Public Works - Fac Maint PW Yrd
238,609
-
238,609
621:
Fleet Maintenance
597,169
6,500
590,669
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Attachment 2
Allocation Percentages
The first step of the iterative allocation method is to distribute the allocable costs of the central service
departments to other central service departments and operating departments based on the distribution
methodology and bases that best represent the activity of the central service, and the functions it serves.
The sections below describe each central service and the methodology used to allocate their costs.
Corresponding tables detailing each distribution are attached in the Appendices as tables A-1 through A-
3 for the OMB compliant plan and B-1 for the full cost plan.
Section 1: City Clerk - Administration
The City Clerk/Director of Legislative Services is appointed by and serves under direction of the City
Manager. Responsibilities include: Maintain all official municipal records through the records
management system, Council agendas and minutes, municipal elections, legal public notices, Sheriff
regulated business permits, business registration, commission recruitment, maintain Municipal Code,
FPPCfilings, supply records and information to City Council, other departments and public - public records
requests. The Clerk also serves as Board Clerk for the San Dieguito Water District, Housing Authority,
Finance Authority and Encinitas Ranch Golf Authority.
Allocation Method
Based on the assessment of duties of the City Clerk — Administration, it is reasonable to distribute the
allocable cost by using the method(s) described below.
Due to the many functions, duties, and responsibilities of the City Clerk - Administration multiple
distribution bases were used to allocate the costs to represent the pull on their resources and
were given equal weight.
The distribution factors used for the City Clerk - Administration include the total number of
Council agendas and the total number of FTE's per department and fund.
101: City Clerk - Administration
Total FTE's 50%
Total Agendas 50%
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2017-09-20 Item 8H 17 of 43
Attachment 2
Section 2: City Clerk - Elections
In election years, the Division handles all phases of municipal and special elections: prepare election
resolutions, candidate packets, coordinate with County Registrar of Voters, publish required notices,
responsible for obtaining candidate/committee campaign reports, prepare post -election resolutions,
swear in elected candidates. Expenses are based on estimates from the County Registrar of Voters.
Based on the assessment of costs of City Clerk — Elections, it is reasonable to distribute the allocable cost
by using the method(s) described below.
The distribution factors used for the City Clerk - Elections include the total number of FTE's per
department and fund.
For the OMB plan the costs of the City Clerk - Elections are not allocated to ensure OMB
compliance.
101: City Clerk - Elections
Total FTE's 1 100%
Section 3: City Council —Administration
This division funds the general legislative and policy making expenses for the City including costs
associated with supporting the City Council. This division also covers the City's legislative advocacy, and
annual memberships in the League of California Cities (LCC), the San Diego Association of Governments
(SANDAG), and the Local Agency Formation Commission (LAFCO).
Based on the assessment of the duties of City Council - Administration, it is reasonable to distribute the
allocable cost by using the method(s) described below.
The distribution factor used for the City Council - Administration include the total number of
Council agendas per department and fund.
For the OMB plan the costs of the City Council - Administration are not allocated to ensure OMB
compliance.
101: City Council - Administration
Total Agendas 100%
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2017-09-20 Item 8H 18 of 43
Attachment 2
Section 4.• City Council — City Attorney
The City Attorney operates under a contract approved by the City Council by resolution. The Contract City
Attorney serves at the pleasure of the City Council and provides legal services at all regular meetings of
the City Council, Planning Commissions, Boards and provides legal advice to staff upon request of the City
Manager. The City Attorney budget includes costs for the City Attorney's retainer, additional legal
miscellaneous services, professional development, vehicle allowance and for library and computer
resources. The budget also includes additional miscellaneous services provided by outside legal counsel
for special projects for the City. All other attorney expenses to include public liability and workers'
compensation legal costs are budgeted in the Risk Management Department's 601 Insurance Fund
budget.
Based on the assessment of the duties of City Council - Attorney, it is reasonable to distribute the allocable
cost by using the method(s) described below.
The distribution factor used for the City Council — Attorney include the total number of Council
agendas per department and fund.
101: City Council - City Attorney
Total Agendas 100%
Section 5.• City Manager -Administration
The City Manager is the administrative head of the City, reporting directly to City Council and guiding the
implementation of their policies. The City Manager provides overall organizational leadership to ensure
the effective daily delivery of services and implementation of capital improvements. The City Manager's
Office is responsible for regional government coordination, economic development, legislative tracking,
public relations, citizen assistance, law enforcement contract administration, community engagement and
outreach, and city-wide resource allocation.
Allocation Method
Based on the assessment of duties of the City Manager - Administration, it is reasonable to distribute the
allocable cost by using the method(s) described below.
Due to the many functions, duties, and responsibilities of the City Manager - Administration,
multiple distribution bases were used to allocate the costs to represent the pull on their resources
and were given equal weight.
The distribution factors used for the City Manager - Administration include the total allowable
budget and the total number of FTE's per department and fund.
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2017-09-20 Item 8H 19 of 43
Attachment 2
101: City Manager - Administration
Total FTE's 1 50%
Total Allowable FY 2016-17 Budget 1 50%
Section 6.• City Manager — Geographic Info
The GIS Division is responsible for the design, implementation, management, and support of the City's
enterprise geographic information systems (GIS) and related business systems. GIS includes the software
applications and authoritative data that departments rely on to support day-to-day operations, decision -
making, and planning. Public access to location -based data is enabled through GIS applications on the City
website.
Based on the assessment of costs of the City Manager — Geographic Info, it is reasonable to distribute the
allocable cost by using the method(s) described below.
The distribution factor used for City Manager — Geographic Info is the total number of
computers & laptops distributed per department and fund.
101: City Manager - Geographic Info
Total IT Unit Equivalents 1 100%
Section 7.• City Manager - Human Resources
This Division is responsible for providing a human resources management system which supports
managers and City Council in the delivery of public services while assuring that the City has a skilled and
competent workforce. The division is responsible for maintenance of a personnel system that is consistent
with established policies, procedures, sound professional practices and the law. The division conducts all
City and District recruitments; administers employee performance evaluation, classification,
compensation, and benefits programs; labor relations; and coordinates staff training opportunities.
Based on the assessment of the duties of City Manager - Human Resources, it is reasonable to distribute
the allocable cost by using the method(s) described below.
The distribution factor used for City Manager - Human Resources is the total number of FTE's per
department and fund.
101: City Manager - Human Resources
Total FTE's 1 100%
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Attachment 2
Section S. City Manager - Inform tion Tech
The role of the Information Technology Division is to deliver reliable and efficient technology systems and
services to staff and the public. The division leverages a comprehensive range of technology solutions to
improve public access to city services and information, as well as optimize city government business
processes.
Based on the assessment of costs of City Manager - Information Tech it is reasonable to distribute the
allocable cost by using the method(s) described below.
The distribution factor used for City Manager - Information Tech is the total number of IT units
maintained for each department and fund.
101: City Manager - Information Tech
Total IT Unit Equivalents 1 100%
Section 9: Finance - Administration
Finance is responsible for managing the City and Districts' fiscal resources in order to protect and enhance
the financial position and assure adequate resources are provided for City and District services. The
department is further responsible for financial services and management information through the
maintenance of budgeting, accounting and investments to other City divisions and Funds
Based on the assessment of the duties of Finance - Administration, it is reasonable to distribute the
allocable cost by using the method(s) described below.
More than any other central service, the many functions, duties, and responsibilities of Finance —
Administration dictated that multiple distribution bases were needed to allocate the costs.
A personnel analysis was completed to determine the amount of time each staff member in
Finance spends on the varied tasks involved. As a result, the distribution bases chosen reflect the
results of that analysis.
The distribution factors used for Finance - Administration include the total number of accounts
payable, total number of accounts receivable, total allowable budget, direct to CFD, ERGA and the
total number of FTE's per department in proportion to the level of effort the Department spends
on functions that relate to the distribution bases.
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2017-09-20 Item 8H 21 of 43
Attachment 2
101: Finance Administration
Total Allowable FY 2016-17 Budget
59%
Total FTE's
12%
Total Accounts Payable
9%
Total Accounts Receivable
18%
Finance - CFD, ERGA Time Survey I 2%
Section 10. Non -Departmental — Central Purchases
The Non -Departmental division was created to appropriate funds for those activities beneficial on a
citywide basis and not directly chargeable to any one department or division. This division includes
centralized purchasing of office supplies, telephone charges, postage, office ergonomic improvements
and shredding services. Central Services is for the collection of expenses which are not attributable to a
specific department and are used to support the entire City and certain District operations. Some of the
expenses accounted for are office supplies, postage service, and copy paper supplies.
Allocation Method
Based on the assessment of costs of Non -Departmental — Central Purchases, it is reasonable to distribute
the allocable cost by using the method(s) described below.
The distribution factor used for Non -Departmental- Purchases is the total number of FTE's per
department and fund.
101: Non Dept - Central Purchases
Total FTE's 1 100%
Section 11.• Non -Departmental — Shared Expenses
The Non -Departmental division was created to appropriate funds for those activities beneficial on a
citywide basis and not directly chargeable to any one department or division. This division includes OPEB
and pension unfunded liability lump sum payments, County admin fees for property tax collection, and
General fund fleet maintenance allocation.
Based on the assessment of costs of Non -Departmental — Shared Expenses, it is reasonable to distribute
the allocable cost by using the method(s) described below.
The expenditures of Non -Departmental — Shared Expenses we analyzed to determine the source
of cost for each. As a result, the distribution methodology was designed to allocate the cost items
therein based on what departments and funds those items support.
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2017-09-20 Item 8H 22 of 43
Attachment 2
The distribution factors used for Non -Departmental - Shared Expenses include the total non- fire
number of FTE's per department and an allocation directly to public safety. The listing of direct to
public safety twice is reflecting two separate cost items that support Public Safety directly.
101: Non Dept - Shared Expenses
Direct to Public Safety
57%
Non -Fire FTE's
11%
Direct to Public Safety
32%
Section 12.• Public Works — Facility Maintenance Civic Center
The Facility Maintenance Division is responsible for the maintenance of the Civic Center, all Fire Stations
and Lifeguard Towers, the Public Works Yard and the Library. This division includes costs associated with
the maintenance of the Civic Center. In house personnel complete the day-to-day repairs. Specialized
work such as security, pest control, janitorial, plumbing, and HVAC services is outsourced.
.Allocation Method
Based on the assessment of costs of Public Works - Facility Maintenance Civic Center, it is reasonable to
distribute the allocable cost by using the method(s) described below.
The total number of Civic Center FTE's per department that Public Works — Facility Maintenance
Civic Center maintains provides a direct measure for how departments and funds place a burden
on Public Works - Facility Maintenance Civic Center resources.
101: Public Works - Fac Maint Cvc Ctr
Civic Center FTE Allocation 1 100%
Section 13.• Public Works — Facility Maintenance Fire Stations
This division includes costs associated with the maintenance of all Fire Stations and Lifeguard Towers. In-
house personnel complete the day-to-day repairs. Specialized work such as security, pest control,
janitorial, plumbing and HVAC services is outsourced.
Allocation Method
Based on the assessment of costs of Public Works — Facility Maintenance Fire Stations, it is reasonable to
distribute the allocable cost by using the method(s) described below.
Public Works — Facility Maintenance Fire Stations provides support directly to Public Safety.
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2017-09-20 Item 8H 23 of 43
Attachment 2
101: Public Works - Fac Maint Fire St
Direct to Public Safety 1 100%
Section 14.• Public Works —Facility Maintenance Library
This division includes costs associated with the maintenance of the Library. In-house personnel complete
the day-to-day repairs. Specialized work such as security, pest control, janitorial, plumbing and HVAC
services is outsourced.
Allocation Method
Based on the assessment of costs of Public Works — Facility Maintenance Library, it is reasonable to
distribute the allocable cost by using the method(s) described below.
Public Works — Facility Maintenance Library provides support directly to Library.
101: Public Works - Fac Maint Library
Direct to Recreation 1 100%
Section 15.• Public Works —Facility Maintenance PW Yard
This division includes costs associated with the maintenance of the Public Works Yard (160 Calle
Magdalena). In-house personnel complete the day-to-day repairs. Specialized work such as security, pest
control, janitorial, plumbing, and HVAC services is outsourced.
Allocation Method
Based on the assessment of costs of Public Works — Facility Maintenance PW Yard, it is reasonable to
distribute the allocable cost by using the method(s) described below.
Public Works — Facility Maintenance PW Yard provides support directly to the departments and
funds that utilize the Yard.
101: Public Works - Fac Maint PW Yrd
PW Yard Allocaiton 1 100%
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2017-09-20 Item 8H 24 of 43
Attachment 2
Section 16.• Fleet Maintenance
This Division, created in FY96/97, is responsible for the repair, maintenance, and administration of the
City's vehicles and major equipment. Each Department budgets for and is charged for services performed
and outsourced by this Division. The amount charged to each benefiting Department is based on the cost
of parts, services contracted out, and labor hours of staff. One hundred percent of this division's budget
is charged back to City Departments.
Allocation Method
Based on the assessment of costs of Fleet Maintenance, it is reasonable to distribute the allocable cost by
using the method(s) described below.
The total number of vehicles/equipment per department that Fleet Maintenance maintains.
621: Fleet Maintenance
Fleet 1 100%
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2017-09-20 Item 8H 25 of 43
Attachment 2
Iterative Allocation
The total allocable expenditures of each central service department were allocated to other departments
based on the methodologies outlined above in Sections 1 through 16 of the Allocation Percentages
chapter. After completion of the iterative allocation method, a total combined allocable cost of
$10,957,259 was distributed to all departments and funds (including both operating departments and
other central service departments) until the allocable cost remained only in the operating departments
and funds, and the amount of allocable costs remaining in central service departments was equal to zero.
The full cost plan follows the same methodology with the exception that all costs that were excluded
solely for OMB compliance, but were reasonable for the full plan, were made allowable and included in
the allocation. See Table B-1 for additional details for the full cost plan.
After implementing the iterative allocation methodology, all allocable central service costs have been
distributed to the operating departments and funds. Table 1 in the Executive Summary of this report
summarized the distribution of the total allocable cost of $10,957,259 to each recipient department for
the OMB compliant CAP. Table 2 summarized the distribution of the total allocable cost of $11,521,180
to each recipient department for the full cost CAP.
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2017-09-20 Item 8H 26 of 43
Attachment 2
Appendix A
Appendix A lists theta bles detailing the allocation methodology performed in allocating central service costs for the OMB
Compliant cost allocation plan.
WIVILLDAN
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2017-09-20 Item 8H 27 of 43
23
Attachment 2
Table A-1: Initial Allocation Percentages (OMB Compliant CAP)
101: City
101: City
101: City
101: City
Central Service/Operating Departments
101: City Clerk -
Clerk -
101: City Council -
Council -City
101: City Manager -
Manager -
Manager -
101: City Manager -
Administration
Elections
Administration
Attorney
Administration
Geographic Info
Human
Information Tech
Resources
101: City Clerk - Administration
6.8%
2.0%
11.6%
11.6%
1.4%
2.3%
2.0%
2.3%
101: City Clerk - Elections
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Council -Administration
3.5%
2.4%
4.5%
4.5%
1.2%
0.7%
2.4%
0.7%
101: City Council - City Attorney
0.0%
0.0%
0.0%
0.0%
0.3%
0.2%
0.0%
0.2%
101: City Manager - Administration
7.1 %
2.6%
11.6%
11.6%
2.1 %
2.5%
2.6%
2.5%
101: City Manager - Geographic Info
0.9%
1.7%
0.0%
0.0%
1.3%
4.5%
1.7%
4.5%
101: City Manager - Human Resource
1.4%
2.2%
0.6%
0.6%
1.7%
2.4%
2.2%
2.4%
101: City Manager - Information Tech
1.6%
3.2%
0.0%
0.0%
2.8%
12.9%
3.2%
12.9%
101: Finance -Administration
9.0%
5.4%
12.7%
12.7%
4.0%
5.0%
5.4%
5.0%
101: Non Dept - Central Purchases
0.0%
0.1%
0.0%
0.0%
0.1%
0.0%
0.1%
0.0%
101: Non Dept - Shared Expenses
0.0%
0.0%
0.0%
0.0%
1.2%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Cvc Ci
0.2%
0.3%
0.0%
0.0%
0.5%
0.0%
0.3%
0.0%
101: Public Works - Fac Maint Fire S1
0.1%
0.2%
0.0%
0.0%
0.2%
0.0%
0.2%
0.0%
101: Public Works - Fac Maint Library
0.1%
0.2%
0.0%
0.0%
0.4%
0.0%
0.2%
0.0%
101: Public Works - Fac Maint PW Yi
0.1%
0.3%
0.0%
0.0%
0.3%
0.0%
0.3%
0.0%
621: Fleet Maintenance
0.7%
1.3%
0.0%
0.0%
1.1%
0.0%
1.3%
0.0%
101: City Manager -Arts Admin
0.2%
0.4%
0.0%
0.0%
0.3%
0.0%
0.4%
0.0%
101: City Manager - Economic Dev
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
101: Comm Ctr
0.4%
0.9%
0.0%
0.0%
0.7%
0.0%
0.9%
0.0%
101: Engineering
15.5%
10.2%
20.9%
20.9%
8.2%
10.5%
10.2%
10.5%
101: Parks Rec
5.4%
5.8%
5.1 %
5.1 %
6.5%
10.4%
5.8%
10.4%
101: Plan Bldg
11.3%
10.1 %
12.4%
12.4%
8.8%
12.2%
10.1 %
12.2%
101: Public Safety
15.1%
28.2%
2.0%
2.0%
33.4%
21.0%
28.2%
21.0%
101: Public Works
3.1 %
6.2%
0.0%
0.0%
5.3%
9.1 %
6.2%
9.1 %
101: Recreational Facilities
0.3%
0.6%
0.0%
0.0%
0.6%
0.0%
0.6%
0.0%
101: Senior Center
0.5%
1.0%
0.0%
0.0%
0.8%
0.0%
1.0%
0.0%
212: Coastal Zone Management
0.2%
0.4%
0.0%
0.0%
0.3%
0.0%
0.4%
0.0%
213: Government Education Access
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
214: Solid Waste, Recycling & HHW
0.1%
0.2%
0.0%
0.0%
0.4%
0.0%
0.2%
0.0%
221: Senior Nutrition Grant
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
222: C.D.B.G Grant
0.1%
0.3%
0.0%
0.0%
0.3%
0.0%
0.3%
0.0%
230: CSA-17 Benefit Fees
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
291: Villanitas Road M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
292: Cero Street M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
293: Village Park M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
294: Wiro Park M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
295: Enc Lighting Landscape District
0.1%
0.3%
0.0%
0.0%
1.1%
0.0%
0.3%
0.0%
297: Enc Ranch Lighting Landscapinc
0.1%
0.2%
0.0%
0.0%
0.5%
0.0%
0.2%
0.0%
511: CS Operations
0.0%
0.0%
0.0%
0.0%
1.3%
0.0%
0.0%
0.0%
521: ESD Operations
0.0%
0.0%
0.0%
0.0%
0.7%
0.0%
0.0%
0.0%
531: SDWD Operations
13.1%
9.8%
16.4%
16.4%
9.0%
6.3%
9.8%
6.3%
551: Section 8 Housing - Admin
0.2%
0.3%
0.0%
0.0%
0.3%
0.0%
0.3%
0.0%
552: Section 8 Housing -HAP
0.2%
0.3%
0.0%
0.0%
0.2%
0.0%
0.3%
0.0%
561: PAC Pines Affordable Housing
0.0%
0.1%
0.0%
0.0%
0.1%
0.0%
0.1%
0.0%
611: Wastewater Support
1.4%
2.9%
0.0%
0.0%
2.1%
0.0%
2.9%
0.0%
712: CFD #1 Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
931: ERGA Operations
1.1%
0.0%
2.3%
2.3%
0.0%
0.0%
0.0%
0.0%
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Attachment 2
Table A-2: Initial Allocation Percentages (OMB Compliant CAP) - Continued
101: Public
101: Public
Central Service/Operating Departments
101: Finance -
101: Non Dept -
101: Non Dept -
Works -Fac
101: Public Works -
101: Public Works -
Works -Fac
621: Fleet
Administration
Central Purchases
Shared Expenses
Fac Maint Fire St
Fac Maint Library
Maintenance
Maint CvcCtr
Maint PW Yrd
101: City Clerk - Administration
0.8%
2.0%
0.3%
4.3%
0.0%
0.0%
0.0%
0.0%
101: City Clerk - Elections
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Council -Administration
0.4%
2.4%
0.4%
5.1%
0.0%
0.0%
0.0%
0.0%
101: City Council - City Attorney
0.3%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Administration
1.3%
2.6%
0.4%
5.6%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Geographic Info
0.8%
1.7%
0.3%
3.6%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Human Resource
1.1 %
2.2%
0.3%
4.6%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Information Tech
2.0%
3.2%
0.5%
6.6%
0.0%
0.0%
0.0%
0.0%
101: Finance -Administration
2.3%
5.4%
0.8%
11.3%
0.0%
0.0%
0.0%
0.0%
101: Non Dept - Central Purchases
0.3%
0.1%
0.0%
0.2%
0.0%
0.0%
0.0%
0.0%
101: Non Dept - Shared Expenses
1.6%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Cw Ci
0.6%
0.3%
0.1%
0.0%
0.0%
0.0%
0.0%
1.3%
101: Public Works - Fac Maint Fire S
0.5%
0.2%
0.0%
0.3%
0.0%
0.0%
0.0%
1.3%
101: Public Works - Fac Maint Library
0.4%
0.2%
0.0%
0.4%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint PW Y
0.3%
0.3%
0.0%
0.4%
0.0%
0.0%
0.0%
1.3%
621: Fleet Maintenance
1.3%
1.3%
0.2%
0.0%
0.0%
0.0%
0.0%
4.6%
101: City Manager -Arts Admin
0.3%
0.4%
0.1%
0.9%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Economic Dev
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Comm Ctr
0.6%
0.9%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Engineering
6.8%
10.2%
1.5%
18.8%
0.0%
0.0%
0.0%
6.6%
101: Parks Rec
6.0%
5.8%
0.8%
8.5%
0.0%
100.0%
0.0%
0.0%
101: Plan Bldg
9.1%
10.1%
1.5%
21.3%
0.0%
0.0%
0.0%
9.2%
101: Public Safety
27.7%
28.2%
89.5%
3.9%
100.0%
0.0%
0.0%
27.0%
101: Public Works
4.0%
6.2%
0.9%
0.0%
0.0%
0.0%
50.0%
20.4%
101: Recreational Facilities
0.6%
0.6%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Senior Center
0.9%
1.0%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
212: Coastal Zone Management
0.2%
0.4%
0.1%
0.8%
0.0%
0.0%
0.0%
0.0%
213: Government Education Access
0.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
214: Solid Waste, Recycling & HHW
0.9%
0.2%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
221: Senior Nutrition Grant
0.2%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
222: C.D.B.G Grant
0.3%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
0.0%
230: CSA-17 Benefit Fees
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
291: Villanitas Road M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
292: Cero Street M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
293: Village Park M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
294: Wiro Park M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
295: Enc Lighting Landscape District
2.7%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
0.0%
297: Enc Ranch Lighting Landscapinc
1.3%
0.2%
0.0%
0.4%
0.0%
0.0%
0.0%
0.0%
511: CSD Operations
6.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
5.9%
521: ESD Operations
3.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.3%
531: SDWD Operations
8.0%
9.8%
1.4%
0.0%
0.0%
0.0%
50.0%
21.1%
551: Section 8 Housing - Admin
0.4%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
0.0%
552: Section 8 Housing -HAP
1.4%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
0.0%
561: PAC Pines Affordable Housing
0.2%
0.1%
0.0%
0.2%
0.0%
0.0%
0.0%
0.0%
611: Wastewater Support
1.3%
2.9%
0.4%
0.4%
0.0%
0.0%
0.0%
0.0%
712: CFD #1 Administration
0.6%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
931: ERGA Operations
1.3%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
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2017-09-20 Item 8H 29 of 43
Attachment 2
Table A-3: Final Allocation Percentages (OMB Compliant CAP)
101: City
101: City
101: City
101: City
Central Service/Operating Departments
101: City Clerk -
Clerk-
101: City Council -
Council -City
101: City Manager -
Manager -
Manager -
101: City Manager -
Administration
Elections
Administration
Attorney
Administration
Geographic Info
Human
Information Tech
Resources
101: City Clerk - Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Clerk - Elections
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Council - Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Council - City Attorney
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Geographic Info
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Human Resource
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Information Tech
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Finance - Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Non Dept - Central Purchases
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Non Dept - Shared Expenses
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Cvc Ci
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Fire S
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Library
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint PW Y
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
621: Fleet Maintenance
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager -Arts Admin
0.3%
0.5%
0.1%
0.1%
0.4%
0.1%
0.5%
0.1%
101: City Manager- Economic Dev
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
101: Comm Ctr
0.6%
1.0%
0.3%
0.3%
0.8%
0.1%
1.0%
0.1%
101: Engineering
20.0%
13.2%
26.8%
26.8%
10.6%
14.8%
13.2%
14.8%
101: Parks Rec
8.1 %
7.9%
8.4%
8.4%
8.4%
13.8%
7.9%
13.8%
101: Plan Bldg
15.4%
13.1 %
17.8%
17.8%
11.2%
16.7%
13.1 %
16.7%
101: Public Safety
24.6%
34.8%
14.5%
14.5%
39.7%
30.5%
34.8%
30.5%
101: Public Works
5.1 %
8.1 %
2.2%
2.2%
6.8%
12.0%
8.1 %
12.0%
101: Recreational Facilities
0.4%
0.7%
0.2%
0.2%
0.7%
0.1%
0.7%
0.1%
101: Senior Center
0.7%
1.1 %
0.3%
0.3%
0.9%
0.1%
1.1 %
0.1%
212: Coastal Zone Management
0.3%
0.4%
0.1%
0.1%
0.4%
0.0%
0.4%
0.0%
213: Government Education Access
0.1%
0.1%
0.1%
0.1%
0.2%
0.1%
0.1%
0.1%
214: Solid Waste, Recycling & HHW
0.2%
0.3%
0.2%
0.2%
0.5%
0.1%
0.3%
0.1%
221: Senior Nutrition Grant
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
222: C.D.B.G Grant
0.2%
0.3%
0.1%
0.1%
0.3%
0.0%
0.3%
0.0%
230: CSA-17 Benefit Fees
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
291: Villanitas Road M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
292: Cero Street M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
293: Village Park M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
294: Wiro Park M.I.D
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
295: Enc Lighting Landscape District
0.6%
0.5%
0.6%
0.6%
1.3%
0.2%
0.5%
0.2%
297: Enc Ranch Lighting Landscapinc
0.3%
0.3%
0.3%
0.3%
0.6%
0.1%
0.3%
0.1%
511: CSD Operations
0.9%
0.6%
1.2%
1.2%
1.7%
0.5%
0.6%
0.5%
521: ESD Operations
0.5%
0.3%
0.7%
0.7%
0.9%
0.3%
0.3%
0.3%
531: SDWD Operations
17.4%
12.7%
22.0%
22.0%
11.4%
9.6%
12.7%
9.6%
551:Section 8Housing -Admin
0.2%
0.4%
0.1%
0.1%
0.3%
0.1%
0.4%
0.1%
552: Section 8 Housing -HAP
0.4%
0.4%
0.3%
0.3%
0.3%
0.1%
0.4%
0.1%
561: PAC Pines Affordable Housing
0.1%
0.1%
0.1%
0.1%
0.1%
0.0%
0.1%
0.0%
611: Wastewater Support
1.9%
3.1%
0.7%
0.7%
2.3%
0.3%
3.1%
0.3%
712: CFD #1 Administration
0.1%
0.0%
0.1%
0.1%
0.0%
0.0%
0.0%
0.0%
931: ERGA Operations
1.5%
0.2%
2.8%
2.8%
0.1%
0.2%
0.2%
0.2%
Vv
W 1 LLDAN
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26
R
2017-09-20 Item 8H 30 of 43
Attachment 2
Table A-4: Final Allocation Percentages (OMB Compliant CAP) - Continued
101: Public
101: Public
Central Service/Operating Departments
101: Finance -
101: Non Dept -
101: Non Dept -
Works -Fac
101: Public Works -
101: Public Works -
Works -Fac
621: Fleet
Administration
Central Purchases
Shared Expenses
Fac Maint Fire St
Fac Maint Library
Maintenance
Maint Cvc Ctr
Maint PW Yrd
101: City Clerk - Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Clerk - Elections
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Council - Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Council - City Attorney
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager -Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Geographic Info
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Human Resource
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Information Tech
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Finance -Administration
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Non Dept - Central Purchases
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Non Dept - Shared Expenses
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Cvc; Ci
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Fire S1
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint Library
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Public Works - Fac Maint PW Yi
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
621: Fleet Maintenance
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager -Arts Admin
0.3%
0.5%
0.1%
1.0%
0.0%
0.0%
0.0%
0.0%
101: City Manager - Economic Dev
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
101: Comm Ctr
0.6%
1.0%
0.1%
0.2%
0.0%
0.0%
0.0%
0.0%
101: Engineering
8.4%
13.2%
1.9%
24.7%
0.0%
0.0%
0.0%
7.2%
101: Parks Rec
7.5%
7.9%
1.2%
12.8%
0.0%
100.0%
0.0%
0.2%
101: Plan Bldg
10.8%
13.1%
1.9%
27.0%
0.0%
0.0%
0.0%
10.0%
101: Public Safety
32.9%
34.8%
90.4%
16.7%
100.0%
0.0%
0.0%
29.9%
101: Public Works
5.2%
8.1%
1.2%
3.1%
0.0%
0.0%
50.0%
22.1%
101: Recreational Facilities
0.7%
0.7%
0.1%
0.2%
0.0%
0.0%
0.0%
0.0%
101: Senior Center
1.0%
1.1%
0.2%
0.3%
0.0%
0.0%
0.0%
0.0%
212: Coastal Zone Management
0.3%
0.4%
0.1%
0.9%
0.0%
0.0%
0.0%
0.0%
213: Government Education Access
0.7%
0.1%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
214: Solid Waste, Recycling & HHW
1.0%
0.3%
0.0%
0.2%
0.0%
0.0%
0.0%
0.0%
221: Senior Nutrition Grant
0.2%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
222: C.D.B.G Grant
0.3%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
0.0%
230: CSA-17 Benefit Fees
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
291: Villanitas Road M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
292: Cero Street M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
293: Village Park M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
294: Wiro Park M.I.D
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
295: Enc Lighting Landscape District
2.8%
0.5%
0.1%
1.1%
0.0%
0.0%
0.0%
0.0%
297: Enc Ranch Lighting Landscapinc
1.3%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
0.0%
511: CSD Operations
6.4%
0.6%
0.1%
1.0%
0.0%
0.0%
0.0%
6.2%
521: ESD Operations
3.8%
0.3%
0.0%
0.6%
0.0%
0.0%
0.0%
1.4%
531: SDWD Operations
9.6%
12.7%
1.9%
5.4%
0.0%
0.0%
50.0%
22.8%
551: Section 8 Housing - Admin
0.4%
0.4%
0.1%
0.7%
0.0%
0.0%
0.0%
0.0%
552: Section 8 Housing -HAP
1.5%
0.4%
0.1%
0.9%
0.0%
0.0%
0.0%
0.0%
561: PAC Pines Affordable Housing
0.2%
0.1%
0.0%
0.2%
0.0%
0.0%
0.0%
0.0%
611: Wastewater Support
1.4%
3.1%
0.5%
1.0%
0.0%
0.0%
0.0%
0.0%
712: CFD#1 Administration
0.6%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
931: ERGA Operations
1.4%
0.2%
0.0%
0.4%
0.0%
0.0%
0.0%
0.0%
1W I LLDAN
FINANCIAL SERVICES
27
W
2017-09-20 Item 8H 31 of 43
Attachment 2
Table A-5: Final Allocation Amounts (OMB Compliant CAP)
Department Classification Department
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Vv
W I LLDAN
FINANCIAL SERVICES
101: City Clerk -
Administration
584,014
I
101: City Clerk - Administration 0
101: City Clerk - Elections 0
101: City Council -Administration 0
101: City Council - City Attorney 0
101: City Manager - Administration 0
101: City Manager - Geographic Info 0
101: City Manager- Human Resources 0
101: City Manager- Information Tech 0
101: Finance -Administration 0
101: Non Dept - Central Purchases 0
101: Non Dept - Shared Expenses _ 0
101: Public Works - Fac Maint C\/c Ctr 0
101: Public Works - Fac Maint Fire St 0
101: Public Works - Fac Maint Library 0
101: Public Works - Fac Maint PW Yrd 0
621: Fleet Maintenance 0
101: City Manager-ArtsAdmin 1,715
101: City Manager- Economic Dev 119
101: Comm Ctr 3,675
101: Engineering 116,696
101: Parks Rec 47,501
101: Plan Bldg 90,071
101: Public Safety 143,700
101: Public Works 29,909
101: Recreational Facilities 2,592
101: Senior Center 4,276
212: Coastal Zone Management 1,537
213: Government Education Access 532
214: Solid Waste, Recycling & HHW 1,421
221: Senior Nutrition Grant 164
222: C.D.B.G Grant 1,194
230: CSA-17 Benefit Fees 99
291: Villanitas Road M.I.D 64
292: Cero Street M.I.D 114
293: Village Park MAD 133
294: Wiro Park M.I.D 66
295: Enc Lighting Landscape District 3,303
297: Enc Ranch Lighting Landscaping 1,702
511: CSD Operations 5,034
521: ESD Operations 2,848
531: SDWD Operations 101,357
551: Section 8 Housing - Admin 1,403
552: Section 8 Housing -HAP 2,069
561: PAC Pines Affordable Housing 449
611: Wastewater Support 11,271
712: CFD#1 Administration 392
931: ERGA Operations 8,608
101: City Clerk -
Elections
0
101: City Council
Administration
0
101: City Council -
City Attorney
375,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
477
111
989
100,641
31,441
66,677
54,292
8,180
860
1,243
425
485
817
152
384
91
48
82
89
49
2,239
1,048
4,375
2,547
82,613
464
1,057
205
2,718
352
10,347
]PnF.
101: City Manager -
101: City Manager -
101: City Manager -
101: City Manager -
Administration
Geographic Info
Human Resources
Information Tech
1,154,441
677,469
842,598
1,704,344
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
_
0
0
0
0
_
0
0
0
0
_
0
0
0
0
_
0
0
0
0
0
0
0
0
0
4,370
364
3,878
917
960
77
94
194
9,065
758
8,387
1,907
121,988
100,463
110,899
252,740
96,791
93,656
66,516
235,616
129,329
113,304
110,283
285,044
458,175
206,329
292,824
519,073
78,138
81,203
67,948
204,286
8,024
639
5,548
1,608
10,352
958
9,549
2,410
4,159
321
3,481
806
1,964
369
446
928
5,588
605
2,267
1,522
1,110
108
131
273
3,413
289
2,584
727
620
66
80
166
235
36
78
91
408
62
144
157
516
67
184
168
221
37
80
94
14,460
1,651
4,507
4,155
6,460
782
2,562
1,967
19,259
3,314
4,710
8,338
10,305
1,940
2,503
4,880
131,040
65,199
107,090
164,024
3,709
354
3,006
_
890
3,449
844
3,599
_
2,124
1,668
151
836
380
26,520
2,097
26,424
5,274
470
282
341
710
1,675
1,142
1,621
2,873
28
ca
2017-09-20 Item 8H 32 of 43
Attachment 2
Table A-6: Final Allocation Amounts (OMB Compliant CAP) - Continued
Department Classification Department 101: Finance - 101: Non Dept - 101: Non Dept - 101: Public Works- 101: Public Works - 101: Public Works- 101: Public Works -
Administration Central Purchases Shared Expenses Fac Maint Cvc Ctr Fac Maint Fire St Fac Maint Library Fac Maint PW Yrd
1,877,388 153,136 1,746,019 433,430 242,647 336,995 238,609
i
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Central Service
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
Operating Department
1W I LLDAN
FINANCIAL SERVICES
0
101: City Clerk -Administration
0
0
0
0
101: City Clerk - Elections
0
0
0
0
101: City Council - Administration
0
0
0
0
101: City Council - City Attorney
0
0
0
0
101. City Manager - Administration
0
0
0
0
101. City Manager - Geographic Info
0
0
0
0
101. City Manager - Human Resources
0
0
0
0
101. City Manager - Information Tech
0
0
0
0
101: Finance -Administration
0
0
0
0
101: Non Dept - Central Purchases
0
0
0
0
101: Non Dept - Shared Expenses
0
0
0
0
101: Public Works - Fac Maint Cw Ctr
0
0
0
0
101: Public Works - Fac Maint Fire St
0
0
0
0
101: Public Works - Fac Maint Library
0
0
0
0
101: Public Works - Fac Maint PW Yrd
0
0
0
0
621: Fleet Maintenance
0
0
0
0
101: City Manager - ArtsAdmin
6,046
705
1,179
4,161
101: City Manager- Economic Dev
2,400
17
28
100
101: Comm Ctr
12,110
1,524
2,550
936
101: Engineering
158,610
20,155
33,720
107,130 -
101: Parks Rec
140,623
12,089
20,225
55,366 336,995
101: Plan Bldg
201,938
20,043
33,533
117,182 - -
101: Public Safety
618,065
53,219
1,578,852
72,387 242,647
101: Public Works
97,072
12,349
20,661
13,527 -
101: Recreational Facilities
12,272
1,008
1,687
799
101: Senior Center
17,885
1,736
2,904
1,189
212: Coastal Zone Management
4,944
633
1,058
3,736
213: Government Education Access
13,692
81
136
479
214: Solid Waste, Recycling & HHW
18,018
412
689
776
221: Senior Nutrition Grant
3,570
24
40
141
222: C.D.B.G Grant
5,621
470
786
2,773
230: CSA-17 Benefit Fees
2,215
14
24
86
291: Villanitas Road M.I.D
1,253
14
24
84
292: Cero Street M.I. D
2,142
26
44
155
293: Village Park M.I.D
2,186
33
56
198
294: Wiro Park M.I.D
1,315
14
24
85
295: Enc Lighting Landscape District
52,529
819
1,370
4,652
297: Enc Ranch Lighting Landscaping
24,529
466
779
2,749
511: CSD Operations
120,547
856
1,432
4,300
521: ESD Operations
71,782
455
761
2,518
531: SDWD Operations
181,036
19,463
32,562
23,411
551: Section 8 Housing -Admin
7,528
546
914
3,226
552: Section 8 Housing -HAP
28,172
654
1,094
3,862
561: PAC Pines Affordable Housing
3,846
152
254
897
611: Wastewater Support
27,158
4,802
8,035
4,421
712: CFD#1 Administration
11,352
62
104
366
931: ERGA Operations
26,936
295
493
1,739
119,305
119,305
621:Fleet Total Allocation
Maintenance
590,669 10,957,259
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
78 23,890
2 4,103
18 41,919
42,750 1,165, 791
1,041 1,137,861
59,233 1,226,638
176,525 4,416,087
130,609 863,184
15 35,051
22 52,524
70 21,169
9 19,120
15 32,129
3 5,716
52 18,293
2 3,462
2 1,930
3 3,338
4 3,634
2 1,988
87 89,773
52 43,096
36,743 208,908
8,194 108,733
134,868 1,161, 967
61 22,101
73 46,997
17 8,857
83 118,803
7 14,438
33 55,762
29
32
2017-09-20 Item 8H 33 of 43
Attachment 2
Appendix B
Appendix B provides the table detailing the allocation performed in allocating central service costs for the full cost
allocation plan. The methodology for the full plan is the same as for the OMB compliant plan, as it is the most reasonable
and represents how indirect support is provided in the City. The difference between the two plans, as has been described
in this report, is in the costs that can be allocated.
WIVILLDAN
�i(:14 SERVICES
33
2017-09-20 Item 8H 34 of 43
'01
Attachment 2
Table 13-1: Final Allocation Amounts (Full CAP)
Department Classification
Department
101: City Clerk -
101: City Clerk -
101: City Council -
101: City Council -
101: City Manager -
101: City Manager -
101: City Manager-
SOS: City Manager-
SOS: Finance -
101: Non Dept -
101: Non Dept -
Administration
Elections
Administration
City Attorney
Administration
Geographic Info
Human Resources
InformationTerh
Administration
Central Purchases
Shared Expenses
584,014
101,900
462,021
375,500
1,154,441
677,469
842,598
1,704,344
1,877,388
153,136
1,746,019
Central Service
101: City Clerk -Administration
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: City Clerk - Elections
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: City Council - Administration
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: City Council -City Attorney
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: City Manager -Administration
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: City Manager - Geographic Info
0
0
0
0
0
0
0
0
0
0
0
Central Service
101: City Manager - Human Resources
0
0
0
0
0
0
0
0
0
0
0
Central Serice
101: Tity Manager - Information Tech
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: Finance -Administration
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: Non Dept - Central Purchases
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: Non Dept - Shared Expenses
0
0
0
0
0
0
0
0
0
0
0
Central Service
101: Public Works - Fac Maint Cvc Ctr
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
101: Public Works - Fac Maint Fire St
0
0
0
0
0
0
0
0
0
0
0
Central Service
101: Public Works - Fac Maint Library
0
0
0
0
0
0
0
0
0
0
0
Central Service
101: Public Works - Fac Maint PW Yrd
0
0
0
0
0
0
0
0
0
0
0
Central SeMce
621: Fleet Maintenance
0
0
0
0
0
0
0
0
0
0
0
Operating Department
101: City Manager- Arts Admin
1,715
469
587
477
4,370
364
3,878
917
6,046
705
1,179
Operating Department
101: City Manager - Economic Dev
119
11
137
111
960
77
94
194
2,400
17
28
Operating Department
101: Comm Ctr
3,675
1,014
1,217
989
9,065
758
8,387
1,907
12,110
1,524
2,550
Operating Department
101: Engineering
116,696
13,412
123,830
100,641
121,988
100,463
110,899
252,740
158,610
20,155
33,720
Operating Department
101: Parks Rec
47,501
8,044
38,685
31,441
96,791
93,656
66,516
235,616
140,623
12,089
20,225
Operating Department
101: Plan Bldg
90,071
13,337
82,041
66,677
129,329
113,304
110,283
285,044
201,938
20,043
33,533
Operating Department
101: Public Safety
143,700
35,413
66,802
54,292
458,175
206,329
292,824
519,073
618,065
53,219
1,578,852
Operating Department
101: Public Works
29,909
8,217
10,064
8,180
78,138
81,203
67,948
204,286
97,072
12,349
20,661
Operating Department
101: Recreational Facilities
2,592
671
1,058
860
8,024
639
5,548
1,608
12,272
1,008
1,687
Operating Department
101: Senior Center
4,276
1,155
1,530
1,243
10,352
958
9,549
2,410
17,885
1,736
2,904
Operating Department
212: Coastal Zone Management
1,537
421
523
425
4,159
321
3,481
806
4,944
633
1,058
Operating Department
213: Government Education Access
532
54
596
485
1,964
369
446
928
13,692
81
136
Operating Department
214: Solid Waste, Recycling & HHW
1,421
274
1,005
817
5,588
605
2,267
1,522
18,018
412
689
Operating Department
221: Senior Nutrition Grant
164
16
187
152
1,110
108
131
273
3,570
24
40
Operating Department
222. C.D.B.G Grant
1,194
312
473
384
3,413
289
2,584
727
5,621
470
786
Operating Department
230. CSA-17 Benefit Fees
99
10
112
91
620
66
80
166
2,215
14
24
Operating Department
291. Villanitas Road M.I.D
64
9
59
48
235
36
78
91
1,253
14
24
Operating Department
292. Cero Street M.I.D
114
17
101
82
408
62
144
157
2,142
26
44
Operating Department
293. Village Park M.I.D
133
22
110
89
516
67
184
168
2,186
33
56
Operating Department
294. Wiro Park M.I.D
66
10
60
49
221
37
80
94
1,315
14
24
Operating Department
295. Enc Lighting Landscape District
3,303
545
2,755
2,239
14,460
1,651
4,507
4,155
52,529
819
1,370
Operating Department
297: Enc Ranch Lighting Landscaping
1,702
310
1,289
1,048
6,460
782
2,562
1,967
24,529
466
779
Operating Department
511: CSD Operations
5,034
570
5,383
4,375
19,259
3,314
4,710
8,338
120,547
856
1,432
Operating Department
521: ESD Operations
2,848
303
3,134
2,547
10,305
1,940
2,503
4,880
71,782
455
761
Operating Department
531: SDWD Operations
101,357
12,951
101,649
82,613
131,040
65,199
107,090
164,024
181,036
19,463
32,562
Operating Department
551: Section 8 Housing-Admin
1,403
364
571
464
3,709
354
3,006
890
7,528
546
914
Operating Department
552: Section 8 Housing -HAP
2,069
435
1,301
1,057
3,449
844
3,599
2,124
28,172
654
1,094
Operating Department
561: PAC Pines Affordable Housing
449
101
253
205
1,668
151
836
380
3,846
152
254
Operating Department
611: Wastewater Support
11,271
3,196
3,345
2,718
26,520
2,097
26,424
5,274
27,158
4,802
8,035
Operating Department
712: CFD #1 Administration
392
41
433
352
470
282
341
710
11,352
62
104
Operating Department
931: ERGA Operations
8,608
196
12,731
10,347
1,675
1,142
1,621
2,873
26,936
295
493
1 LLDAN
31
VvW
34
FINANCIAL SERVICES
2017-09-20 Item 8H 35 of 43
Attachment 2
Table 13-2: Final Allocation Amounts (Full CAP) - Continued
Department Classification
Department
101: Finance -
101: Non Dept -
101: Non Dept -
101: Public Works -
Administration
Central Purchases
Shared Expenses
Fac Maint Cvc Ctr
1,877,388
153,136
1,746,019
433,430
Central Service
101: City Clerk -Administration
0
0
0
0
Central Service
101: City Clerk - Elections
0
0
0
0
Central Service
101: City Council - Administration
0
0
0
0
Central Service
101: City Council - City Attorney
0
0
0
0
Central Service
101: City Manager - Administration
0
0
0
0
Central Service
101: City Manager - Geographic Info
0
0
0
0
Central Service
101: City Manager - Human Resources
0
0
0
0
Central Service
101: City Manager - Information Tech
0
0
0
0
Central Service
101: Finance -Administration
0
0
0
0
Central Service
101: Non Dept - Central Purchases
0
0
0
0
Central Service
101: Non Dept - Shared Expenses
0
0
0
0
Central Service
101: Public Works - Fac Maint Cvc Ctr
0
0
0
0
Central Service
101: Public Works - Fac Maint Fire St
0
0
0
0
Central Service
101: Public Works - Fac Maint Library
0
0
0
0
Central Service
101: Public Works - Fac Maint PW Yrd
0
0
0
0
Central Service
621: Fleet Maintenance
0
0
0
0
Operating Department
101: City Manager -Arts Admin
6,046
705
1,179
4,161
Operating Department
101751 Manager- Economic Dev
2,400
17
28
100
Operating Department
101: Comm Ctr
12,110
1,524
2,550
936
Operating Department
101: Engineering
158,610
20,155
33,720
107,130
Operating Department
101: Parks Rec
140,623
12,089
20,225
55,366
Operating Department
101: Plan Bldg
201,938
20,043
33,533
117,182
Operating Department
101: Public Safety
618,065
53,219
1,578,852
72,387
Operating Department
101: Public Works
97,072
12,349
20,661
13,527
Operating Department
101: Recreational Facilities
12,272
1,008
1,687
799
Operating Department
101: Senior Center
17,885
1,736
2,904
1,189
Operating Department
212: Coastal Zone Management
4,944
633
1,058
3,736
Operating Department
213 Government Education Access
13,692
81
136
479
Operating Department
214: Solid Waste, Recycling & HHW
18,018
412
689
776
Operating Department
221: Senior Nutrition Grant
3,570
24
40
141
Operating Department
222: C.D.B.G Grant
5,621
470
786
2,773
Operating Department
230. CSA-17 Benefit Fees
2,215
14
24
86
Operating Department
291: Villanitas Road M.I.D
1,253
14
24
84
Operating Department
292: Cero Street M.I.D
2,142
26
44
155
Operating Department
293. Village Park M.I.D
2,186
33
56
198
Operating Department
294: Wiro Park M.I.D
1,315
14
24
85
Operating Department
295: Enc Lighting Landscape District
52,529
819
1,370
4,652
Operating Department
297: Enc Ranch Lighting Landscaping
24,529
466
779
2,749
Operating Department
511: CSD Operations
120,547
856
1,432
4,300
Operating Department
521: ESD Operations
71,782
455
761
2,518
Operating Department
531: SDWD Operations
181,036
19,463
32,562
23,411
Operating Department
551: Section 8 Housing -Admin
7,528
546
914
3,226
Operating Department
552: Section 8 Housing -HAP
28,172
654
1,094
3,862
Operating Department
561: PAC Pines Affordable Housing
3,846
152
254
897
Operating Department
611:Wastewater Support
27,158
4,802
8,035
4,421
Operating Department
712: CFD#1 Administration
11,352
62
104
366
Operating Department
931: ERGA Operations
26,936
295
493
1,739
W I L LDAN
FINANCIAL SERVICES
101: Public Works- 101: Public Works- 101: Public Works-
Fac Maint Fire St Fac Maint Library Fac Maint PW Yrd
242,647 336,995 238,609
336,995
242,647
119,305
119,305
621: Fleet Total Allocation
Maintenance
590,669 11,521,180
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
78 24,946
2 4,251
18 44,150
42,750 1,303,033
1,041 1,184,591
59,233 1,322,016
176,525 4,518,301
130,609 881,465
15 36,780
22 55,208
70 22,113
9 19,770
15 33,409
3 5,919
52 19,078
2 3,584
2 1,998
3 3,457
4 3,766
2 2,058
87 93,072
52 44,694
36,743 214,861
8,194 112,170
134,868 1,276,566
61 23,035
73 48,733
17 9,210
83 125,343
7 14,913
33 68,688
32
35
2017-09-20 Item 8H 36 of 43
Attachment 3
8/30/2017
Presentation to the City of Encinitas
Community Development Department
Service Fees & Charges Study
September 20, 2017
W
• Chris Fisher, Project Director
■ Cost -of -service expert
■ Resource coordination, QA/QC
■ Review of reports and models
■ 15 years experience at Willdan with cost of service studies, including cost allocation,
user fee, impact fee, utility rates
• Tony Thrasher, Technical Project Manager
■ Lead analytical and modeling efforts, strategy development
■ Develop models, provide support and direction to analysts
■ Extensive Cost Allocation Plan (CAP), user fee (UF), utility rate experience
• Priti Patel, Financial Analyst
■ Assist with analytical and modeling efforts, additional support as necessary
■ Incorporate direct data and City feedback
-o/W1unwa
Kb:
2017-09-20 Item 8H 37 of 43
1
Attachment 3
8/30/2017
• Cost Allocation Plan (CAP) ensures that costs associated
with City central service departments are appropriately
allocated to respective City operating functions.
• Tool that formulates an equitable methodology to
identify and allocate indirect costs to direct cost
programs.
• Allocations should represent how operating departments
use and benefit from central support services.
• Used in the formation of personnel rates, budgeting and
cost reimbursement.
wiunNa
• Evaluate costs of central service departments to
determine which amounts are appropriately allocable to
each operating department and fund.
• Identify the major functions of each central service.
• Determine how branches utilize and benefit from central
overhead service functions.
• Identify distribution bases that best represent those
functions and collect necessary data.
• Allocate the cost of central services using the distribution
bases.
vv wiu m
37
2017-09-20 Item 8H 38 of 43
2
Attachment 3
8/30/2017
City Manag
City Clerk
Finance
Central Service departments
provide support to operating
departments
MngineeringA
Operating Departments
provide services directly
to the public
• Work with staff to understand objectives, challenges, and
policy direction.
• Develop defensible allocation of OH to departments, funds
and enterprises.
• Develop efficient updatable full cost CAP and model.
• Conduct interactive data gathering to ensure accuracy,
integrity of model inputs and a clear understanding of the
organization.
• Provide accurate custom model, analysis, report - easy to
interpret, clearly present data, methodology, approach and
results.
w1UnM
38
2017-09-20 Item 8H 39 of 43
3
Attachment 3
8/30/2017
• Kick-off discussion.
• Gather financial and expenditure data.
• Review and analyze expenditure to identify allocable costs.
• Review existing CAP, identify feasibility, effectiveness and areas for
improvement.
• Identify central support and direct operating services and ISFs.
• Interview Staff to:
• Understand structure and functions of departments, divisions and funds
• Highlight and resolve issues or anomalies
• Discuss appropriate and defensible allocation bases
• Gather necessary data regarding selected allocation bases.
• Develop model to reflect City's budget structure.
- (i.e. fund, department, cost codes, etc.)
WIUMAu
• Grant, federal, and state funding programs often require
compliance with the Super Circular and 2 CFR 200 Cost Principles
for cost reimbursement:
■ The Cost Principles identify additional cost types that are
unallowable for reimbursement through a cost allocation plan.
Examples Include.
o City Council, advertising, lobbying, contingencies, idle capacity,
litigation, bad debt, etc.
■ The model can switch compliance for these purposes on and off as
needed.
• The report provided details both plans and the results for the Full
or non OMB compliant plan.
wiu m
KR
2017-09-20 Item 8H 40 of 43
21
Attachment 3
8/30/2017
• Most accurate and equitable.
• Recommended by OMB.
• Preserves the allocation methodology throughout the allocation process.
• First Step:
■ Identify allocable budget of each central service department
■ Distribute allocable budget to various city departments, based on functions
provided and selected allocation bases
• Second Step:
■ Allocate indirect costs that were allocated to central service departments in
first step is reallocated out using the same methodology in the first step
o This second step is performed ad infinitum until all allocable costs are
distributed to the operating functions
WIULMM
City Council 100% -�-
City Clerk 50% 50%
City Manager 50% 50%
(Administration)
City Attorney 100°%
Finance 59% 12%
M/WivaAu
�lI
2% 9% 18%
Cft
2017-09-20 Item 8H 41 of 43
5
Attachment 3
8/30/2017
Allocable Cost Summary - Central Services Fiscal Year 2016-2017
Unallocable
Summary
Central Service
Yy WILL:IIIN
Total Cost Cost Allocable Cost
$ 11,980,334 $ 459,154 $ 11,521,180
101: City Clerk- Administration
584,014
584,014
101: City Clerk- Elections
101,900
101,900
101: City Council -Administration
462,021
462,021
101: City Council -City Attorney
375,500
375,500
101.City Manager -Administration
1,154,441 _
1,154,441
101: City Manager - Geographic Info
677,469
677,469
101: City Manager - Human Resources
842,598
842,598
101: City Manager - Information Tech
1,704,344
1,704,344
101: Finance - Administration
1,877,388
1,877,388
101: Non Dept- Central Purchases
153,136
153,136
101: Non Dept:Shared Expenses
2,198,673
452,654 1,746,019
101: Public Works - Fac Maint Cvc Ctr
433,430
- 433,430
101: Public Works - Fac Maint Fire St
242,647
242,647
101: Public Works - Fac Maint Library
336,995
336,995
101: Public Works - Fac Maint PW Yrd
238,609
- 238,609
621: Fleet Maintenance
597,169
6,500 590,669
Summary of
Cost Allocated
to Operating
Departments
YY WIUU1AK
Allocated Cost Summary
aclry
$11,521,180
Fiscal Year 2016-2017
Sst,tos,ott ts^io
Managervrts vnmin
clry Manager -Economic Dev
101
101 Engl l
atery
ilrties
101 Sen Center
$24,9a6
$a,25�
$14,150
$1,303,033
$'I,'1-591
$'1,322, 0'16
$1,518,301
$-11465
$36,780
$55,208
$190,630
$108,500
$3 ,508
$4,466,9�8211
$5260,553
$5,444,�45
$27,890,492
$3,093, 31a
$49a, 529 71
--,182 13%
$22,113
$201,087 ill
ess
in
$19,770
$I_,824 1-
ecycing BHHW
-3,409
nhon Grant
$5,919
$15%
$19,078
$22,M3
,6�,639 10%
e�
$3,564
$67,550 -
g M I D
$1,998
$-,8�4 10%
ID
$3457
$35480 10%
293 u5lage Park M. I
$3,766
$45,248 8°h
$2,058
$18,931 11 h
nct
-3,072
$1,3-,909 -
L1gMngaS ntldsc ng
CSD
-,694
$-,275 8h
511 DtOperatl
$214,861
$1,802,420 12A
s
$112,170
$968,764 12A
$1,-6,566
$5,9-,613 21%
551 Sect_- stlingn-n
-3,035
$184,522 '12%
-
$48,733
$75,000 65%
ade Ho-nq
$9,210
$128,651 -
Support
$125,343
$933,827 13h
nistra n
$14,913
$14,755 101%
931 E-Ope-ons
$8,688
$2,420 283-
11
12
Ell
2017-09-20 Item 8H 42 of 43
0
Attachment 3
8/30/2017
Ey
2017-09-20 Item 8H 43 of 43