Internal Cost Allocation Plan for FY 2020-21 and 2021-22AGENDA REPORT
City Council
MEETING DATE: August 19, 2020
PREPARED BY: Stella Huang DEPT. DIRECTOR: Teresa S. McBroome
Finance Manager
DEPARTMENT: Finance INTERIM CITY
MANAGER: Jennifer Campbell
SUBJECT:
Adoption of the City of Encinitas Cost Allocation Plan for FY 2020-21 and 2021-22.
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 for FY 2020-21 and 2021-22. The General Fund
will receive $1,818,260 per year for costs allocated to other funds. This first-year allocation of
1,818,260 was included in the FY 2020-21 operating budget adopted on June 24, 2020. The
second year will be included during the next budget cycle.
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 five times, in 2007, 2009, 2011, 2015 and 2017, as directed by the City Council. This is
the sixth 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 FY
2020-21 operating budget that was adopted on June 24, 2020 and FY 2021-22 will be included
in the next budget cycle for FY 2021-22.
2020-08-19 Item #08H 1 of 37
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 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 CAP is prepared by an independent third-party consultant, Willdan
Financial Services ("Willdan"), which specializes in cost allocation and fee studies for
municipalities all over the United States.
ANALYSIS:
The City of Encinitas has five funds, the General Fund, Fleet Maintenance Fund, Risk
Management Fund, Fleet Replacement Fund and Wastewater Support Fund, that provide support
services to other funds or programs. The General Fund (101) and the Fleet Maintenance Fund
621) are included in this Cost Allocation Plan. The other three funds are not included in the Cost
Allocation Plan as they are calculated in-house. Overall, there are $13.2 million in support costs
allocated in the Cost Plan.
The Cost Allocation Plan actually consists of two separate plans. The full cost allocation plan is
the one used by the City to calculate city indirect rates. An Office of Management and Budget
compliant plan, which eliminates certain ineligible costs, is also prepared in the event that the City
is able to submit indirect costs for reimbursement from federally funded programs. However,
federal requirements for reimbursement of indirect costs can be very onerous, or disallowed
altogether, so the City is rarely able to apply for reimbursement of indirect costs.
A summary of inter-fund charges for General Fund (101) support services and Fleet Maintenance
621) is shown in Attachment 1. Certain programs have been waived of charges in this Cost
Allocation Plan since they 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 $13.2 million in allocated costs, $10.6 million is allocated to General Fund
operating departments and is not charged. Inter-fund charges total the remaining $2.6 million.
The programs that have been waived as described above total $0.8 million, resulting in net inter-
fund charges of$1.8 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 basis 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.
2020-08-19 Item #08H 2 of 37
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
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City of Encinitas ATTACHMENT 1
Summary of Interfund Charges
Internal Cost Allocation Plan(Study)
FY 2020-21&FY2021-22
EXPENDITURES FY2020-21& FY2021-22
Net Fleet
Total Adjustment/Allocation Maintenance
Description Fund Number Allocation Credits to GF Adjustment
General 101 10,603,380 $ (10,603,380) $ 411,718)
Coastal Zone Management 212 34,847 34,847
Government Education Access 213 8,285 8,285
Solid Waste 214 41,156 41,156
Senior Nutrition 221 13,116 13,116) 1
Community Development Block Grant 222 29,166 29,166) 2
CSA-17 Benefit Fees 230 8,251 8,251
Villanitas Road MID 291 4,541 4,541
Cerro Street MID 292 8,501 8,501
Village Park MID 293 9,785 9,785
Wiro Park MID 294 3,326 3,326
Encinitas Lighting and Landscaping 295 122,493 122,493
Encinitas Ranch Lighting and Landscaping 297 47,341 47,341
Cardiff Sanitation Division 511/512/513 213,172 213,172 40,028)
Encinitas Sanitation Division 521/522 130,298 130,298 5,718)
San Dieguito Water District 531/532/534 1,325,618 114,366) 6 1,211,252 114,366) 6
Section 8 Housing-Admin 551 106,543 106,543) 3
Section 8 Housing-HAP 552 44,259 44,259) 4
Pacific Pines 561 8,274 8,274
Wastewater Support Services 611 359,648 359,648) 5
Community Facilities District#1 712 20,923 20,923
Encinitas Ranch Golf Course 931 37,222 37,222
Risk Management 601 91,408) 7 91,408)
13,180,146 $ (11,270,478)1,818,260 $ (571,830)
Footnotes:
1.Cost not allocated to Senior Nutrition due to 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.Cost not allocated to Section 8 Housing Admin due to limit on grant funds available to reimburse the General Fund.
4.Cost not allocated to Section 8-HAP due to limit on grant funds available to reimburse the General Fund.
5.Wastewater supports cost allocated to CSD and ESD in a separate calculation.
6.SDWD splits allocation between to the General Fund and to the fleet maintenance.
7.The Risk Management shares the allocation to the General Fund.
City of Encinitas
Other Interfund Charges/Allocations
Revenue/Expenditure Summary
FY2020-21&
FLEET MAINTENANCE PROGRAM FY 2021-22
General 101 411,718
Cardiff Sanitation Division 511/512/513 40,028
Encinitas Sanitation Division 521/522 5,718
San Dieguito Water District 531/532/534 114,366
571,830
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ATTACHMENT 2
City of ncini as
1
1111 I LLDAN
FINANCIAL SERVICES
2020-08-19 Item #08H 5 of 37
Table of Contents
Tableof Contents.............................................................................................................................................1
Listof Tables ....................................................................................................................................................2
Certification of Cost Allocation Plan................................................................................................................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
Central Service Allocation Methodology....................................................................................................................13
Section 1: City Clerk-Administration....................................................................................................................13
Section 2: City Clerk- Elections..............................................................................................................................13
Section 3: City Council-Administration ................................................................................................................14
Section 4: City Council—City Attorney..................................................................................................................14
Section 5: City Manager—Administration.............................................................................................................15
Section 6: City Manager—Geographic Info...........................................................................................................15
Section 7: City Manager—Human Resources........................................................................................................16
Section 8: City Manager—Information Tech.........................................................................................................16
Section 9: Finance-Administration.......................................................................................................................17
Section 10: Non-Departmental—Central Purchases.............................................................................................17
Section 11: Non-Departmental—Shared Expenses...............................................................................................18
Section 12: Public Works—Facility Maintenance Civic Center..............................................................................18
Section 13: Public Works—Facility Maintenance Fire Stations.............................................................................19
Section 14: Public Works—Facility Maintenance Library......................................................................................19
Section 15: Public Works—Facility Maintenance Public Works Yard....................................................................20
Section 16: Fleet Maintenance..............................................................................................................................20
IterativeAllocation.....................................................................................................................................................21
AppendixA.....................................................................................................................................................22
AppendixB.....................................................................................................................................................29
1ry WILLDAN
1 Cost Allocation Plan
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if cclxit:-
List of Tables
Table 1: Allocated Costs to Recipient Departments (OMB Compliant CAP)....................................................5
Table 2: Allocated Costs to Recipient Departments (Full CAP)........................................................................6
Table 3: Allocable Cost Summary...................................................................................................................12
Table A-1: Initial Allocation Percentages (OMB Compliant CAP)...................................................................23
Table A-1: Initial Allocation Percentages (OMB Compliant CAP)—continued...............................................24
Table A-2: Final Allocation Percentages (OMB Compliant CAP)....................................................................25
Table A-2: Final Allocation Percentages (OMB Compliant CAP)—continued................................................26
Table A-3: Final Allocation Amounts (OMB Compliant CAP) .........................................................................27
Table A-3: Final Allocation Amounts (OMB Compliant CAP)—continued.....................................................28
Table B-1: Final Allocation Amounts (Full CAP) .............................................................................................30
Table B-1: Final Allocation Amounts (Full CAP)—continued..........................................................................31
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Certification of Cost Allocation Plan
This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my
knowledge and belief:
1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2020-21 are
allowable in accordance with the requirements of this Part and the Federal award(s) to which they apply.
Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan.
2)All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or
causal relationship between the expenses incurred and the Federal awards to which they are allocated in
accordance with applicable requirements. Further, the same costs that have been treated as indirect costs
have not been claimed as direct costs. Similar types of costs have been accounted for consistently.
I declare that the foregoing is true and correct.
Governmental Unit: City of Encinitas
Signature:
Name of Official:
Title:
Date of Execution:
M WIELOAN
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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 typically represent costs(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 of 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.
M WIELOAN
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r tcicu'far
Table 1: Allocated Costs to Recipient Departments
OMB Compliant CAP)
Allocated Cost Summary Fiscal Year 2020-2021
Modified
Direct Cost Base
Operating ..
12,644,645 68,723,333 18%
Operating Department
101: CITY MANAGER- ECONOMIC DEV 4,572 108,500 4%
101: CITY MANAGER- ENVIRONMENTAL 95,423 154,082 62%
101: COMMUNITY CENTER 86,654 484,598 18%
101: DEVELOPMENT SERVICES- ENG 1,291,706 3,996,426 32%
101: DEVELOPMENT SERVICES- PLAN 2,026,111 6,483,321 31%
101: DISASTER PREP 18,635 165,421 11%
101: FIRE ADMIN 138,859 544,110 26%
101: FIRE OPERATIONS 2,929,588 13,482,076 22%
101: JR LIFEGUARDS 29,065 237,025 12%
101: LAW ENFORCEMENT 508,001 15,040,027 3%
101: LOSS PREVENTION 141,365 659,261 21%
101: MARINE SAFETY 187,404 1,246,557 15%
101: PARKS REC 1,438,882 6,046,310 24%
101: PUBLIC WORKS 1,135,262 4,428,058 26%
101: REC FACILITY 49,305 601,332 8%
101: SENIOR CENTER 67,604 433,473 16%
212: COASTAL ZONE MANAGEMENT 34,048 227,146 15%
213: GOVERNMENT EDUCATION ACCE 8,064 129,760 6%
214: SOLID WASTE, RECYCLING & 40,030 529,442 8%
221: SENIOR NUTRITION GRANT 12,869 125,929 10%
222: C.D.B.G GRANT 28,312 196,482 14%
230: CSA-17 BENEFIT FEES 8,037 81,098 10%
291: VILLANITAS ROAD M.I.D 4,474 21,936 20%
292: CERRO STREET M.I.D. 8,381 33,288 25%
293: VILLAGE PARK M.I.D. 9,660 49,196 20%
294: WIRO PARK M.I.D 3,255 23,742 14%
295: ENC LIGHTING LANDSCAPE DI 119,240 1,420,982 8%
297: ENC RANCH LIGHTING LANDSC 45,992 544,854 8%
511: CSD OPERATIONS 207,362 1,735,341 12%
521: ESD OPERATIONS 127,102 946,955 13%
531: SDWD OPERATIONS 1,271,842 7,331,856 17%
551: SECTION 8 HOUSING -ADMIN 105,311 179,693 59%
552: SECTION 8 HOUSING - HAP 43,031 75,000 57%
561: PAC PINES AFFORDABLE HOUS 8,038 119,506 7%
611: WASTEWATER SUPPORT 354,636 838,131 42%
712: CFD#1 ADMINISTRATION 20,340 0
931: ERGA OPERATIONS 36,185 2,420 1495%
1 WILLOAN
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f tcicu'far
Table 2: Allocated Costs to Recipient Departments (Full CAP)
Allocated Cost Summary Fiscal Year 2020-2021
Modified
Direct Cost Base
Operating ..
13,180,146 68,723,333 19%
Operating Department
101: CITY MANAGER- ECONOMIC DEV 4,695 108,500 4%
101: CITY MANAGER- ENVIRONMENTAL 96,206 154,082 62%
101: COMMUNITY CENTER 88,777 484,598 18%
101: DEVELOPMENT SERVICES- ENG 1,415,182 3,996,426 35%
101: DEVELOPMENT SERVICES- PLAN 2,134,537 6,483,321 33%
101: DISASTER PREP 19,114 165,421 12%
101: FIRE ADMIN 156,799 544,110 29%
101: FIRE OPERATIONS 2,976,436 13,482,076 22%
101: JR LIFEGUARDS 29,896 237,025 13%
101: LAW ENFORCEMENT 521,415 15,040,027 3%
101: LOSS PREVENTION 145,129 659,261 22%
101: MARINE SAFETY 191,419 1,246,557 15%
101: PARKS REC 1,512,421 6,046,310 25%
101: PUBLIC WORKS 1,191,527 4,428,058 27%
101: REC FACILITY 50,693 601,332 8%
101: SENIOR CENTER 69,134 433,473 16%
212: COASTAL ZONE MANAGEMENT 34,847 227,146 15%
213: GOVERNMENT EDUCATION ACCE 8,285 129,760 6%
214: SOLID WASTE, RECYCLING & 41,156 529,442 8%
221: SENIOR NUTRITION GRANT 13,116 125,929 10%
222: C.D.B.G GRANT 29,166 196,482 15%
230: CSA-17 BENEFIT FEES 8,251 81,098 10%
291: VILLANITAS ROAD M.I.D 4,541 21,936 21%
292: CERRO STREET M.I.D. 8,501 33,288 26%
293: VILLAGE PARK M.I.D. 9,785 49,196 20%
294: WIRO PARK M.I.D 3,326 23,742 14%
295: ENC LIGHTING LANDSCAPE DI 122,493 1,420,982 9%
297: ENC RANCH LIGHTING LANDSC 47,341 544,854 9%
511: CSD OPERATIONS 213,173 1,735,341 12%
521: ESD OPERATIONS 130,298 946,955 14%
531: SDWD OPERATIONS 1,325,618 7,331,856 18%
551: SECTION 8 HOUSING -ADMIN 106,543 179,693 59%
552: SECTION 8 HOUSING - HAP 44,259 75,000 59%
561: PAC PINES AFFORDABLE HOUS 8,274 119,506 7%
611: WASTEWATER SUPPORT 359,648 838,131 43%
712: CFD#1 ADMINISTRATION 20,923 0
931: ERGA OPERATIONS 37,222 2,420 1538%
1 WILLOAN
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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 City Manager, City Clerk, City Attorney, Finance, and City Council. Within
these groups there are numerous functions performed that provides support to the direct cost centers.The
direct cost centers, or departments and funds, that require support from Central Services and provide
services directly to the community through their day-to-day operations, are called operating departments.
Examples of operating departments are Police, Public Works, Community Services, and Building. 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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Approach
Methodology
The way in which each Indirect Service provides support to the operating departments is determined in
order to perform allocations in a manner consistent with the nature of that Indirect Service. This ensures
that the costs can be allocated to each operating department in a fair and equitable way.The Cost Allocation
Plan identifies the functions of each central service department, and then determines a methodology to
allocate or spread the central service costs in a manner that best represents the nature of those functions.
The mathematical representations of central service functions used to allocate indirect costs are commonly
called distribution bases. A distribution basis is a set of data displayed as the level of measure of each
department's participation in a specific activity or City function. This basis is then used to distribute costs
that reasonably relate to the activity or City function that the basis represents. Some examples of
distribution bases are salary and benefits costs, number of full-time equivalent employees, 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 Human Resources. The
function of Human Resources is identified, and the appropriate distribution basis is determined to be the
number of full-time equivalent personnel (FTE's) per department and fund. The allowable costs are then
distributed to all City departments and funds based on their proportional share of FTE's, 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 Human Resources has been allocated.
All central service departments are treated equally. That is to say, this method is performed concurrently
for the allowable costs in each of the central service departments for each iteration until all costs associated
with the central service departments have been allocated to each direct service department. The method
is complete when the total amount of allocable costs remaining in the central service departments is equal
to zero.
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Applications
Public agencies use cost allocation plans for many purposes such as internal accounting, the justification of
user fees, application for reimbursement from federal programs or the determination of administrative
effort associated with special districts and/or municipal service activities. In many of these cases,the agency
will be required to certify that the costs identified are "reasonable". Per the Code of Federal Regulations, a
cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent
person under the circumstances prevailing at the time the decision was made to incur the cost.The question
of reasonableness is particularly important when determining the amount that a public agency should be
reimbursed for central service overhead activities associated with a federally funded program.Additionally,
public agencies should consider special care to only identify the portion of central service costs that have
not been reimbursed through other means (such as grants, user fee revenues, transfers from other
departments or internal service funds)to avoid double-counting.These cost reductions are done before the
allocation methodologies are used and are detailed within the model itself.
OMB Super Circular and 2 CFR Part 200
This report details the allocations for two separate cost allocation plans. The primary model, presented in
text and tables in the below sections and in Appendix A, provides a plan that complies with the Office of
Management and Budget Super Circular (the OMB Super Circular) and CFR Part 200 (Cost Principles) that
are used to determine central overhead costs incurred while carrying out activities associated with Federal
awards, cost reimbursement contracts and some other intergovernmental agreements (as required). The
secondary model presented in Appendix B of this report is the full cost allocation plan,which the City should
use for standard City operations and budgeting. Unless otherwise indicated, the details of this report and
Appendix A contain the OMB compliant allocation plan.The Appendix B tables contain the full cost plan and
utilize the same distribution methodology as the OMB Compliant plan.While the overall methodology used
for both plans is the same, there are specific guidelines that require additional cost exemptions for OMB
Super Circular compliance outside of what was done for the full cost plan. Where such exemptions are done
in the methodology has been explained below. Some commonly encountered examples that are usually
exempt under OMB Super Circular guidelines are:
General Advertising
Bad Debt
Contingencies
Litigation
Debt Service
Entertainment
Capital
Lobbying
Legislative Body(City Council)
Promotional Items
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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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Distribution Bases
Distribution bases are the allocation factors that may be used to distribute the allocable costs to all
departments and funds. As discussed previously, distribution bases are measurable and readily available
data that are utilized to represent activities or functions, and which are then used to distribute costs
matching that activity or function. Below are the bases that were analyzed in this study and used to
allocate Central Services costs to operating departments.
Number of FTE Employees—The number of full-time equivalent personnel for each department
and fund.
Modified Total Direct Cost—The total allowable expenditures budgeted for each department and
fund for FY 2018-19 which excludes capital, debt, non-operational transfers, and any other costs
non-representative of the level of support received.
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.
Direct Allocations—An allocation to departments that receive support.
Public Works Yard Allocation—An allocation based on the support Public Works—Facility
Maintenance Public Works Yard provides directly to the departments and funds that utilize the
Yard.
Total Accounts Payable—The number of accounts payable transactions 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.
M WILLDAN
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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$12,644,645.The total expenditures from the central
service departments were $13,601,899. However, $957,254 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, Elections, and Capital expenses. The remaining amount was distributed to the operating
departments and the central services departments by distribution factor(s) that best represents the
functions of each central service department and the demand placed on that central service by all City
departments,as previously described in the Methodology section of this report.The allocation methodology
for each central service is detailed in the following section of this report.
Table 3: Allocable Cost Summary
Allocable Cost Summary-Central Services Fiscal Year 2020-2021
Unallocable
Total Cost Cost Allocable Cost
Summary 13,601,899 $ 957,254 $ 12,644,645
Central Service
101: CITY CLERK- ADMINISTRATION 429,868 429,868
101: CITY CLERK- ELECTIONS 58,100 58,100
101: CITY COUNCIL - ADMINISTRATION 477,401 477,401
101: CITY COUNCIL - CITY ATTORNEY 416,500 416,500
101: CITY MANAGER- ADMINISTRATIOI 1,079,346 1,079,346
101: CITY MANAGER- GEOGRAPHIC IN 1,213,880 1,213,880
101: CITY MANAGER- HUMAN RESOUR 857,231 857,231
101: CITY MANAGER- INFORMATION TI 1,262,828 1,262,828
101: FINANCE - ADMINISTRATION 1,880,522 1,880,522
101: NON DEPT- CENTRAL PURCHASE" 123,914 123,914
101: NON DEPT- SHARED EXPENSES 4,000,155 421,753 3,578,402
101: PUBLIC WORKS - FAC MAINT CVC 427,514 427,514
101: PUBLIC WORKS - FAC MAINT FIRE 297,832 297,832
101: PUBLIC WORKS - FAC MAINT LIBR, 308,329 308,329
101: PUBLIC WORKS - FAC MAINT PW N 189,730 189,730
621: FLEET MAINTENANCE 578,749 578,749
A WILLDAN
12 Cost Allocation Plan
2020-08-19 Item #08H 17 of 37
Central Service Allocation Methodology
The first step of the iterative allocation method is to distribute the allocable costs of the central service
departments to other central service departments and operating departments based on the distribution
methodology and bases that best represent the activity of the central service, and the functions it serves.
The sections below describe each central service and the methodology used to allocate their costs.
Corresponding tables detailing each distribution are attached in the Appendices as tables A-1 through A-3
for the OMB compliant plan and B-1 for the full cost plan.
Section 1: 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, commission recruitment, maintain Municipal Code, FPPC filings,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.
Fifty percent(50%)of the allocable cost was allocated based on the number of full-time equivalents
for each department and fund.
Fifty percent(50%)of the allocable cost was allocated based on the total number of Council agendas
for each department and fund.
101: CITY CLERK - ADMINISTRATION
Total FTE's 50%
Total Agendas 50%
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.
Allocation Method
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.
One hundred percent (100%) of the allocable cost was allocated based on the number of full-time
equivalents for each department and fund.
4/WILLDAN
13 Cost Allocation Plan
2020-08-19 Item #08H 18 of 37
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 100%
Section 3: City Council - Administratior
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).
Allocation Method
Based on the assessment of the functions of the City Council -Administration, it is reasonable to distribute
the allocable cost by using the method(s) described below.
One hundred percent (100%) of the allocable cost was allocated based on the total number of
Council agendas for each department and fund.
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%
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.
Allocation Method
Based on the assessment of the duties of the City Council —City Attorney, it is reasonable to distribute the
allocable cost by using the method(s) described below.
One hundred percent (100%) of the allocable cost was allocated based on the total number of
Council agendas for each department and fund.
101: CITY COUNCIL - CITY ATTORNEY
Total Agendas 100%
10/WILLDAN
14 Cost Allocation Plan
2020-08-19 Item #08H 19 of 37
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.
Fifty percent(50%)of the allocable cost was allocated based on the number of full-time equivalents
for each department and fund.
Fifty percent(50%)of the allocable cost was allocated based on the amount of modified total direct
cost for each department and fund.
101: CITY MANAGER - ADMINISTRATION
Total FTE's 50%
Modified Total Direct Cost 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.
Allocation Method
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.
One hundred percent (100%) of the allocable cost was allocated based on the total number of
computers, laptops, printers, phones, and tablets distributed for each department and fund.
101: CITY MANAGER - GEOGRAPHIC INFO
Total IT Unit Equivalents 100%
10/WILLDAN
15 Cost Allocation Plan
2020-08-19 Item #08H 20 of 37
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.
Allocation Method
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.
One hundred percent (100%) of the allocable cost was allocated based on the number of full-time
equivalents for each department and fund.
101: CITY MANAGER - HUMAN RESOURCES
Total FTE's 1 100%
Section 8: City Manager Information 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.
Allocation Method
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.
One hundred percent (100%) of the allocable cost was allocated based on the total number of
computers, laptops, printers, phones, and tablets distributed for each department and fund.
101: CITY MANAGER - INFORMATION TECH
Total IT Unit Equivalents 100%
10/WILLDAN
16 Cost Allocation Plan
2020-08-19 Item #08H 21 of 37
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.
Allocation Method
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.
Sixty percent(60%)of the allocable cost was allocated based on the amount of modified total direct
cost for each department and fund.
Eleven percent (11%) of the allocable cost was allocated based on the number of full-time
equivalents for each department and fund.
Nine percent(9%)of the allocable cost was allocated based on the total number of accounts payable
transactions processed for each department and fund.
Eighteen percent (18%) of the allocable cost was allocated based on the total number of accounts
receivable processed for each department and fund.
Two percent (2%) of the allocable cost was allocated based on a CFD, ERGA Time survey.
101: FINANCE - ADMINISTRATION
Modified Total Direct Cost 60%
Total FTE's 11%
Total Accounts Payable 9%
Total Accounts Receivable 18%
Finance-CFD, ERGA Time Survey 2%
Section 10: Non-Departmental — Central Purchase
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.
One hundred percent (100%) of the allocable cost was allocated based on the number of full-time
equivalents for each department and fund.
4/WILLDAN
17 Cost Allocation Plan
2020-08-19 Item #08H 22 of 37
101: NON DEPT - CENTRAL PURCHASES
Total FTE's 100%
Section 11 : Non-Denartmental — Shared Exnenses
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.
Allocation Method
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.
Twenty five percent (25%) of the allocable cost was allocated based on the support directly to the
Fire Department.
Six percent (6%) of the allocable cost was allocated based on the non-fire number of full-time
equivalents for each Fire division.
Fifty five percent(55%)of the allocable cost was allocated based on the permanent salaries amount
for each department and fund excluding Fire and Water.
Thirteen percent (13%) of the allocable cost was allocated based on the amount of modified total
direct cost for each department and fund.
101: NON DEPT - SHARED EXPENSES
Direct to Fire 25%
Non-Fire FTE's 6%
Permanent Salaries excl.Fire&Water 55%
Modified Total Direct Cost 13%
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 Public Works — Facility Maintenance Civic Center, it is reasonable to
distribute the allocable cost by using the method(s) described below.
One hundred percent(100%) of the allocable cost was allocated based on the total number of Civic
Centers full-time equivalents for each department and fund.
4/WILLDAN
18 Cost Allocation Plan
2020-08-19 Item #08H 23 of 37
101: PUBLIC WORKS - FAC MAINT CVC CTR
Civic Center FTE Allocation 1 100%
CPetinn 13- Pnhlie Works — Facility Maintenance Fire Ctntinnc
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.
One hundred percent (100%) of the allocable cost was allocated based on the support directly to
the Fire Department.
101: PUBLIC WORKS - FAC MAINT FIRE ST
Di re ct to Fire 100
Sect-on 14: Public Works — Facility Maintenance T,ibrarF-
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.
One hundred percent (100%) of the allocable cost was allocated based on the support directly to
the Recreation Department.
101: PUBLIC WORKS - FAC MAINT LIBRARY
Di rectto Recreation 100%
yr WILLOAN
19 Cost Allocation Plan
2020-08-19 Item #08H 24 of 37
Section 15: Public Works — Facility Maintenance Public Works Yard
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 Public Works Yard it is reasonable
to distribute the allocable cost by using the method(s) described below.
One hundred percent(100%)of the allocable cost was allocated based on the support Public Works
Facility Maintenance Public Works Yard provides directly to the departments and funds that utilize
the Yard.
101: PUBLIC WORKS - FAC MAINT PW YRD
PW Yard Allocation 100%
Section 16: Fleet Maintenancsr
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.
One hundred percent (100%) of the allocable cost was allocated based on total number of
vehicles/equipment per department and fund that Fleet Maintenance maintains.
621: FLEET MAINTENANCE
Fleet 100%
10/WILLDAN
20 Cost Allocation Plan
2020-08-19 Item #08H 25 of 37
Iterative Allocation
The total allocable expenditures of each central service department were allocated to other departments
including both operating departments and other central service departments) based on the individual
methodologies outlined above in Sections 1 through 16 of the Allocation Percentages chapter. Any cost
allocated from central service to central service is then reallocated out using the same methodology. This
operation is done iteratively until all allocable cost is received by the operating departments and funds,and
none remain with the central services.After completion of the iterative allocation method,a total combined
allocable cost of$12,644,645 was distributed to all departments and funds until the allocable cost remained
only in the operating departments and funds, and the amount of allocable costs remaining in central service
departments was equal to zero.
The full cost plan follows the same methodology with the exception that all costs that were excluded solely
for OMB compliance, but were reasonable for the full plan, were made allowable and included in the
allocation. See Table B-1 for additional details for the full cost plan.
After implementing the iterative allocation methodology, all allocable central service costs have been
distributed to the operating departments and funds. Table 1 in the Executive Summary of this report
summarized the distribution of the total allocable cost of$12,644,645 to each recipient department for the
OMB compliant CAP.Table 2 summarized the distribution of the total allocable cost of$13,180,146 to each
recipient department for the full cost CAP.
M WIELOAN
21 Cost Allocation Plan
2020-08-19 Item #08H 26 of 37
Appendix A
Appendix A lists the tables detailing the allocation methodology performed in allocating central service costs
for the OMB compliant cost allocation plan.
Yy WILLDAN
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2020-08-19 Item #081-1 27 of 37
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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.
M WILLDAN
29 Cost Allocation Plan
2020-08-19 Item #081-1 34 of 37
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2020-08-19 Item #08H 37 of 37