FY 2015 Cost Allocation Plan - PRCity

CITY OF PASO ROBLES, CA

COST ALLOCATION PLAN

Fiscal Year 2020 Prepared March 25, 2021

1870 Divot Road

Carson City, NV 89701

775-883-3182 www.costplans.com

email: [email protected]

City of Paso Robles, CA Cost Allocation Plan

Fiscal Year 2020

Prepared by:

COST ALLOCATION METHODOLOGY INTRODUCTION The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2020. Statistics used to allocate costs were taken from FY2020 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count. STEP-DOWN ALLOCATION PROCEDURE A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following:

First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated or required by 2 CFR Part 200), plus all allocated costs from all other central services which have been identified up to this point. Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step-down methodology, two important points should be noted:

1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and

2. After the second allocation of each central service, that service was “closed” and could not receive an additional allocation

from other central services. To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule.


Fiscal Year 2020

Prepared by:

FORMAT A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: Summary Data – Three summary schedules are provided at the beginning of the Plan:

1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department. The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. With a total at the bottom of the page.

2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total

Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A).

3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service.

Sections – sections on each central service are presented in the following format:

1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures.

2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated

additions represent costs allocated to a central service from other central services.


Fiscal Year 2020

Prepared by:

FORMAT (Continued)

1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function.

2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General

Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted.

3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received

allocations are listed on the left side of the page and the central service functions are listed across the top.

INTERVIEWS

Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles.

This Page Intentionally Left Blank

IVA/Cap9503/25/21

City of Paso Robles, CA

Table of ContentsSchedule TOC.001

2020

Schedule Page

Summary Reports

Allocated Costs by Department A 1Summary of Allocated Costs C 10Detail of Allocated Costs D 13Summary of Allocation Basis E 19

Building Charge

Narrative 1.01Costs to be Allocated 1.02 22Costs by Function 1.03 23Detail Allocation - Library/City Hall 1.04 24Allocation Summary 1.05 25

City Council

Narrative 2.01Costs to be Allocated 2.02 27Costs by Function 2.03 28Detail Allocation - City-Wide Support 2.04 29Allocation Summary 2.05 32

City Attorney

Narrative 3.01Costs to be Allocated 3.02 36Costs by Function 3.03 37Detail Allocation - City-Wide Support 3.04 38Allocation Summary 3.05 39

City Manager Office

Narrative 4.01Costs to be Allocated 4.02 41Costs by Function 4.03 42Detail Allocation - Citywide Administration 4.04 43Allocation Summary 4.05 46

Admin Services Administration

Narrative 5.01Costs to be Allocated 5.02 50Costs by Function 5.03 51Detail Allocation - Accounting Finance 5.04 52Detail Allocation - Human Resources 5.05 53Detail Allocation - City Hall Annex Utilities 5.06 54Allocation Summary 5.07 55

IVA/Cap9503/25/21



2020

Schedule Page

Accounting Finance

Narrative 6.01Costs to be Allocated 6.02 57Costs by Function 6.03 58Detail Allocation - Payroll 6.04 59Detail Allocation - Accounts Payable/Contract 6.05 61Detail Allocation - Budget/CAFR 6.06 64Detail Allocation - Human Resources 6.07 67Detail Allocation - Utilities 6.08 68Allocation Summary 6.09 69

Human Resources

Narrative 7.01Costs to be Allocated 7.02 73Costs by Function 7.03 74Detail Allocation - Human Resources 7.04 75Detail Allocation - Recruitment 7.05 77Detail Allocation - Labor Negotiations 7.06 78Detail Allocation - Legal 7.07 79Detail Allocation - Training 7.08 80Allocation Summary 7.09 81

Risk Management

Narrative 8.01Costs to be Allocated 8.02 83Costs by Function 8.03 84Detail Allocation - Risk Management 8.04 85Allocation Summary 8.05 88

City Clerk

Narrative 9.01Costs to be Allocated 9.02 92Costs by Function 9.03 93Detail Allocation - City Clerk 9.04 94Allocation Summary 9.05 95

City Hall Annex

Narrative 10.01Costs to be Allocated 10.02 97Costs by Function 10.03 98Detail Allocation - CHA Facility Charge 10.04 99Allocation Summary 10.05 100

IVA/Cap9503/25/21



2020

Schedule PageInformation Technology

Narrative 11.01Costs to be Allocated 11.02 102Costs by Function 11.03 103Detail Allocation - General IT 11.04 104Detail Allocation - GIS 11.05 106Detail Allocation - Maintenance Contracts 11.06 107Allocation Summary 11.07 108

Non Departmental

Narrative 12.01Costs to be Allocated 12.02 111Costs by Function 12.03 112Detail Allocation - OBEP 12.04 113Allocation Summary 12.05 115

Library City Hall

Narrative 13.01Costs to be Allocated 13.02 117Costs by Function 13.03 118Detail Allocation - Facility Charge 13.04 119Allocation Summary 13.05 120

IVA/Cap9503/25/21


Allocated Costs by Department

Summary page 1Schedule A.001

2020

Central Service Departments Tourism Civic Engage City Treasurer Risk Mgmt PD Admin PD CAT PD Patrol Ops PD Invst Det PD Comm Svc PD Records

Building Charge $642 City Council $3 $806 $555 $8,022 $6,063 $1,859 $34,761 $3,417 $1,899 $1,750 City Attorney $108 $1,182 $1 City Manager Office $5 $1,517 $1,045 $15,110 $11,420 $3,500 $65,476 $6,438 $3,578 $3,296 Admin Services AdministrationAccounting Finance $2 $2,114 $1,323 $9,817 $16,282 $4,723 $82,511 $10,312 $5,386 $5,207 Human Resources $7,056 $32,252 $11,445 $107,142 $11,481 $7,653 $3,828 Risk Management $9 $3,235 $2,228 $32,215 $24,348 $7,463 $139,600 $13,725 $7,627 $7,028 City Clerk $1,959 $8,324 City Hall AnnexInformation Technology $3,392 $21,831 $137,372 $10,176 $23,743 Non Departmental $1,910 $5,728 $5,728 $53,467 $5,728 $3,819 $1,910 Library City Hall $2,814 Subtotal $19 $25,445 $5,151 $65,272 $127,430 $34,718 $620,330 $51,101 $40,138 $46,762 Proposed Costs $19 $25,445 $5,151 $65,272 $127,430 $34,718 $620,330 $51,101 $40,138 $46,762

IVA/Cap9503/25/21




2020

Central Service Departments PD Comm Dsp Fire Prevention ES Emr Prep ES Emr Rsps ES OES Rsps ES Admin CIP Eng Comm Events PW Admin Fleet Maint

Building Charge $2,262 City Council $5,725 $1,652 $3,037 $32,299 $837 $4,613 $577 $56 $1,076 $4,997 City Attorney $751 $9 $1,512 $224 City Manager Office $10,784 $3,112 $5,721 $60,840 $1,577 $8,689 $1,087 $106 $2,027 $9,412 Admin Services AdministrationAccounting Finance $14,738 $5,471 $9,357 $78,957 $2,054 $11,139 $2,166 $341 $3,048 $19,676 Human Resources $34,439 $3,287 $118,417 $14,168 $3,828 $12,960 $11,481 Risk Management $22,993 $6,635 $12,198 $129,717 $3,361 $18,525 $2,319 $227 $4,321 $20,067 City Clerk $6,856 $16,649 $977 City Hall AnnexInformation Technology $27,135 $88,190 $24,181 $12,500 $3,392 $10,176 Non Departmental $17,186 $1,910 $55,377 $3,819 $1,910 $5,728 $5,728 Library City Hall $9,909 Subtotal $133,000 $22,067 $30,313 $564,548 $7,829 $91,999 $54,719 $730 $33,753 $81,537 Proposed Costs $133,000 $22,067 $30,313 $564,548 $7,829 $91,999 $54,719 $730 $33,753 $81,537

IVA/Cap9503/25/21




2020

Central Service Departments Landfill Street Maint Street Sweep Street Trees Drng Maint Library LSC Lib Cirs Reg Lib Adlt Svc Lib Ref Read Lib Admin

Building Charge $84,493 City Council $2,586 $6,663 $1,941 $1,117 $59 $620 $874 $1 $3,720 City Attorney $343 $20 City Manager Office $4,872 $12,551 $3,656 $2,103 $112 $1,168 $1,647 $2 $7,007 Admin Services AdministrationAccounting Finance $3,749 $19,470 $5,954 $2,255 $437 $1,989 $4,188 $17 $9,793 Human Resources $13,058 $4,544 $3,828 $6,572 Risk Management $10,387 $26,759 $7,795 $4,484 $238 $2,491 $3,511 $4 $14,939 City Clerk $2,938 $2,448 City Hall AnnexInformation Technology $1,696 $6,784 $1,696 $11,872 $20,351 $1,696 $22,047 $24,858 Non Departmental $5,728 $1,910 $1,910 $3,819 Library City Hall $370,181 Subtotal $21,937 $88,863 $6,784 $19,366 $11,655 $12,718 $33,073 $17,654 $22,071 $527,830 Proposed Costs $21,937 $88,863 $6,784 $19,366 $11,655 $12,718 $33,073 $17,654 $22,071 $527,830

IVA/Cap9503/25/21




2020

Central Service Departments Lib Yth Svs Lib Vol Svs Rec Admin Rec Leisure Class

Rec Senior Class

Rec Comm Events

Youth Comm Aquatics Maint Cent Park

Maint City Park

Building ChargeCity Council $707 $658 $3,604 $1,308 $225 $40 $572 $2,070 $905 City Attorney $5 City Manager Office $1,332 $1,239 $6,790 $2,465 $424 $76 $1 $1,077 $3,900 $1,705 Admin Services AdministrationAccounting Finance $2,706 $1,747 $11,806 $5,894 $652 $1,001 $2,264 $6,669 $4,022 Human Resources $3,828 $5,405 $11,656 $3,828 Risk Management $2,840 $2,641 $14,475 $5,256 $904 $162 $1 $2,296 $8,314 $3,635 City Clerk $6,856 City Hall AnnexInformation Technology $10,176 $1,696 $32,223 $1,696 $1,696 $10,176 $18,655 Non Departmental $1,910 $1,910 $5,728 $1,910 Library City HallSubtotal $23,499 $15,296 $93,143 $22,357 $2,205 $2,975 $2 $16,385 $20,953 $28,922 Proposed Costs $23,499 $15,296 $93,143 $22,357 $2,205 $2,975 $2 $16,385 $20,953 $28,922

IVA/Cap9503/25/21




2020

Central Service Departments Maint Pioneer Park

Maint Sherw Park

Maint Rbns Field

Maint Neighb Prks

Maint Barney Park

Maint Uptown Park

Maint Shrw Forest

Maint L Moore Park

Maint Admin Maint FS2 Sherwood

Building ChargeCity Council $414 $788 $164 $2,236 $3,090 $232 $222 $236 $3,432 $74 City Attorney $131 $106 City Manager Office $780 $1,485 $310 $4,211 $5,820 $437 $419 $445 $6,464 $139 Admin Services AdministrationAccounting Finance $1,664 $4,127 $1,132 $6,858 $7,687 $1,204 $760 $929 $9,017 $660 Human Resources $12,197 $3,828 $3,828 Risk Management $1,664 $3,165 $660 $8,977 $12,407 $933 $893 $948 $13,781 $296 City Clerk $9,793 City Hall AnnexInformation Technology $1,696 $1,696 Non Departmental $5,728 $1,910 $1,910 Library City HallSubtotal $4,522 $9,565 $2,266 $41,903 $36,569 $2,806 $2,294 $2,558 $48,331 $1,169 Proposed Costs $4,522 $9,565 $2,266 $41,903 $36,569 $2,806 $2,294 $2,558 $48,331 $1,169

IVA/Cap9503/25/21




2020

Central Service Departments Maint FS3 Airport

Maint Cent Pool

Maint Muni Pool

Maint. - Public Safety Center

Maint Senior Ctz Cntr

Maint Veterans Cntr

Maint Trans Ctr Maint Lib Study Ct

Maint Open Space

Homeless Sv

Building ChargeCity Council $5 $343 $930 $2,176 $789 $175 $186 $19 $357 $460 City Attorney $412 City Manager Office $2 $646 $1,753 $4,099 $1,486 $330 $350 $34 $673 $867 Admin Services AdministrationAccounting Finance $5 $970 $3,094 $7,574 $3,084 $1,942 $1,604 $260 $559 $794 Human Resources $13,774 Risk Management $16 $1,377 $3,738 $8,739 $3,168 $705 $745 $73 $1,434 $1,848 City ClerkCity Hall AnnexInformation Technology $5,088 Non Departmental $5,728 Library City HallSubtotal $28 $3,336 $9,515 $47,178 $8,527 $3,152 $2,885 $386 $3,023 $4,381 Proposed Costs $28 $3,336 $9,515 $47,178 $8,527 $3,152 $2,885 $386 $3,023 $4,381

IVA/Cap9503/25/21




2020

Central Service Departments CD Planning CD Eng CD Building 101 Cap Proj 112 IT Cap Replac

115 EVitality 117 COP Grants

125 Cap Replc Veh

127 Fac Replace

213 Strts Traff Sig Bridge

Building Charge $1,448 $362 $1,809 City Council $7,778 $3,087 $6,070 $7,512 $1,173 $3,791 $21 $7,173 $20 $44 City Attorney $5,739 $10 $2,268 City Manager Office $14,651 $5,814 $11,432 $14,149 $2,210 $7,143 $39 $13,511 $38 $84 Admin Services AdministrationAccounting Finance $18,668 $7,813 $16,383 $9,089 $2,403 $5,017 $18 $9,457 $40 $134 Human Resources $25,165 $7,113 $21,878 Risk Management $31,237 $12,395 $24,374 $30,166 $4,713 $15,228 $83 $28,808 $80 $179 City Clerk $22,036 $10,773 $4,407 City Hall AnnexInformation Technology $49,682 $32,869 $52,593 Non Departmental $13,367 $3,819 $11,457 Library City Hall $6,343 $1,586 $7,928 Subtotal $196,114 $85,641 $160,599 $60,916 $10,499 $31,179 $161 $58,949 $178 $441 Proposed Costs $196,114 $85,641 $160,599 $60,916 $10,499 $31,179 $161 $58,949 $178 $441

IVA/Cap9503/25/21




2020

Central Service Departments 227 CDBG 232 Chandler Ranch

238 Dwtn Prking

308Lanscape Lighting

401 Snr Cit Trust

409 PEG 600 Water 601 Wastewater

602 Airport 611 Landfill Closure

Building Charge $1,692 $1,294 City Council $284 $2,997 $10,692 $89 $748 $57,857 $40,010 $2,991 $995 City Attorney $2 $207 $24 $8,751 $466 $431 City Manager Office $535 $1 $5,645 $20,139 $168 $1,409 $108,980 $75,364 $5,633 $1,874 Admin Services Administration $21,359 $21,358 Accounting Finance $737 $20 $7,063 $17,684 $298 $1,080 $119,379 $102,053 $10,249 $1,204 Human Resources $3,828 $12,517 $77,291 $90,259 $10,940 Risk Management $1,140 $2 $12,037 $42,938 $359 $3,004 $232,356 $160,683 $12,011 $3,996 City Clerk $4,407 $3,917 $3,428 City Hall Annex $9,798 $9,797 Information Technology $3,392 $144,213 $150,186 $66,647 Non Departmental $1,910 $5,728 $34,371 $43,919 $5,728 Library City Hall $7,413 $5,668 Subtotal $2,696 $25 $33,687 $113,114 $914 $6,241 $827,867 $704,974 $118,058 $8,069 Proposed Costs $2,696 $25 $33,687 $113,114 $914 $6,241 $827,867 $704,974 $118,058 $8,069

IVA/Cap9503/25/21




2020

Central Service Departments 711 Succ Agncy Housing

712 Succ Agncy Obl

All Other Subtotal Direct Billed Unallocated Total

Building Charge $31,846 $125,848 $125,848 City Council $211 $3,952 $315,497 $315,497 City Attorney $338 $23,040 $23,040 City Manager Office $397 $7,443 $594,276 $594,276 Admin Services Administration $42,717 $42,717 Accounting Finance $255 $5,020 $35,589 $792,814 $124,646 $917,460 Human Resources $714,774 $714,774 Risk Management $847 $15,870 $1,267,046 $1,267,046 City Clerk $105,768 $277 $106,045 City Hall Annex $19,595 $19,595 Information Technology $121,172 $1,158,640 $1,158,640 Non Departmental $330,348 $137,942 $468,290 Library City Hall $139,526 $551,368 $551,368 Subtotal $1,710 $32,623 $328,133 $6,041,731 $262,865 $6,304,596 Proposed Costs $1,710 $32,623 $328,133 $6,041,731 $262,865 $6,304,596

IVA/Cap9503/25/21


Summary of Allocated Costs

Summary page 10Schedule C.001

2020

Departments Total Expenditures Cost Adjustments Total Allocated

Building Charge $129,729 City Council $263,112 ($5,000)City Attorney $668,948 ($668,948)City Manager Office $646,445 ($82,782)Admin Services Administration $438,616 Accounting Finance $707,305 ($54,835)Human Resources $543,479 Risk Management $1,396,271 City Clerk $145,343 City Hall Annex $76,048 Information Technology $1,119,151 ($10,710)Non Departmental $481,044 Library City Hall $511,380

Tourism $19 Civic Engagement $25,445 City Treasurer $5,151 Risk Management $65,272 Police Department Admin $127,430 Police Department CAT $34,718 Police Dept Patrol Opperations $620,330 Police Investigation Detective $51,101 Police Dept Comm Services $40,138 Police Department Records $46,762 Police Department Comm DS $133,000 Fire Prevention $22,067 ES Emr Prep $30,313 ES Emr Rsps $564,548 ES OES Rsps $7,829 ES Administration $91,999 CIP Engineering $54,719 Community Events $730 Public Works Admin $33,753 Fleet Maintenance $81,537 Landfill $21,937 Street Maintenance $88,863 Street Sweep $6,784 Street Trees $19,366 Drainage Maintenance $11,655 Library LSC $12,718 Library Circ Reg $33,073 Library Adult Services $17,654 Library Ref Read $22,071

IVA/Cap9503/25/21




2020


Library Administration $527,830 Library Youth Services $23,499 Library Volunteer Services $15,296 Recreation Administration $93,143 Recreation Leisure Classes $22,357 Recreation Senior Classes $2,205 Recreation Community Events $2,975 Youth Comm $2 Aquatics $16,385 Maintenance -Centennial Park $20,953 Maintenance - City Park $28,922 Maintenance - Pioneer Park $4,522 Maintenance - Sherwood Park $9,565 Maintenance - Robbins Field $2,266 Maintenance - Neighborhood Parks $41,903 Maintenance - Barney Park $36,569 Maintenance - Uptown Park $2,806 Maintenance - Sherwood Forest $2,294 Maintenance - Larry Moore Park $2,558 Maintenance - Administration $48,331 Maintenance - FS2 Sherwood $1,169 Maintenance - FS3 Airport $28 Maintenance - Centennial Pool $3,336 Maintenance - Municipal Pool $9,515 Maintenance - Public Safety Center $47,178 Maintenance - Senior Citzen Center $8,527 Maintenance - Veterans Center $3,152 Maintenance - Transit Center $2,885 Maintenance - Library Study Ct $386 Maintenance - Open Space $3,023 Homeless Services $4,381 Community Development Planning $196,114 Community Development Engineering $85,641 Community Development - Building $160,599 101 Cap Projects $60,916 112 IT Cap Replacement $10,499 115 EVitality $31,179 117 COP Grants $161 125 Capital Replacement Vehicles $58,949 127 Fac Replace $178 213 Strts-Traff Signal-Bridge $441 227 CDBG $2,696 232 Chandler Ranch Spec $25

IVA/Cap9503/25/21




2020


238 Downtown Parkting $33,687 308 Landscape Lighting $113,114 401 Senior Citizens Trust $914 409 PEG $6,241 600 Water $827,867 601 Wastewater $704,974 602 Airport $118,058 611 Landfill Closure $8,069 711 Successor Agency Housing $1,710 712 Successor Agency Obligation $32,623 All Other $328,133

Unallocated $262,865 Direct BilledTotal $6,997,142 ($692,546) $6,304,596

IVA/Cap9503/25/21


Detail of Allocated Costs

Summary page 13Schedule D.001

2020

Departments Building Charge City Council City Attorney CMO Admin Services Admin

Acctg Finance Human Resources

Risk Mgmt City Clerk

Schedule: 1.005 2.005 3.005 4.005 5.007 6.009 7.009 8.005 9.005

Building Charge ($129,729) $0 $0 $0 $0 $0 $0 $0 $0 City Council $927 ($346,162) $354 $2,501 $0 $4,324 $0 $6,071 $19,947 City Attorney $0 $3,843 ($30,051) $6,357 $0 $4,417 $0 $15,434 $0 City Manager Office $2,307 $3,714 $2,929 ($646,662) $0 $9,279 $13,084 $14,915 $11,525 Admin Services Administration $0 $2,520 $0 $4,746 ($483,852) $5,549 $5,969 $10,120 $887 Accounting Finance $0 $4,064 $284 $7,654 $217,498 ($985,150) $16,399 $16,319 $19,947 Human Resources $0 $3,122 $1,750 $5,881 $164,902 $9,696 ($779,935) $12,539 $7,535 Risk Management $0 $0 $0 $0 $0 $0 $0 ($1,396,271) $0 City Clerk $647 $835 $1,126 $1,573 $0 $3,148 $3,287 $3,353 ($167,355)City Hall Annex $0 $437 $0 $823 $0 $2,212 $0 $1,755 $0 Information Technology $0 $6,429 $563 $12,111 $58,735 $14,869 $18,769 $25,821 $1,469 Non Departmental $0 $2,764 $0 $5,206 $0 $4,327 $0 $11,099 $0 Library City Hall $0 $2,937 $5 $5,534 $0 $9,869 $7,653 $11,799 $0 Tourism $0 $3 $0 $5 $0 $2 $0 $9 $0 Civic Engagement $642 $806 $0 $1,517 $0 $2,114 $7,056 $3,235 $1,959 City Treasurer $0 $555 $0 $1,045 $0 $1,323 $0 $2,228 $0 Risk Management $0 $8,022 $108 $15,110 $0 $9,817 $0 $32,215 $0 Police Department Admin $0 $6,063 $1,182 $11,420 $0 $16,282 $32,252 $24,348 $8,324 Police Department CAT $0 $1,859 $0 $3,500 $0 $4,723 $11,445 $7,463 $0 Police Dept Patrol Opperations $0 $34,761 $1 $65,476 $0 $82,511 $107,142 $139,600 $0 Police Investigation Detective $0 $3,417 $0 $6,438 $0 $10,312 $11,481 $13,725 $0 Police Dept Comm Services $0 $1,899 $0 $3,578 $0 $5,386 $7,653 $7,627 $0 Police Department Records $0 $1,750 $0 $3,296 $0 $5,207 $3,828 $7,028 $0 Police Department Comm DS $0 $5,725 $0 $10,784 $0 $14,738 $34,439 $22,993 $0 Fire Prevention $0 $1,652 $0 $3,112 $0 $5,471 $3,287 $6,635 $0 ES Emr Prep $0 $3,037 $0 $5,721 $0 $9,357 $0 $12,198 $0 ES Emr Rsps $0 $32,299 $751 $60,840 $0 $78,957 $118,417 $129,717 $0 ES OES Rsps $0 $837 $0 $1,577 $0 $2,054 $0 $3,361 $0 ES Administration $0 $4,613 $9 $8,689 $0 $11,139 $14,168 $18,525 $6,856 CIP Engineering $2,262 $577 $1,512 $1,087 $0 $2,166 $3,828 $2,319 $16,649 Community Events $0 $56 $0 $106 $0 $341 $0 $227 $0 Public Works Admin $0 $1,076 $224 $2,027 $0 $3,048 $12,960 $4,321 $977 Fleet Maintenance $0 $4,997 $0 $9,412 $0 $19,676 $11,481 $20,067 $0 Landfill $0 $2,586 $343 $4,872 $0 $3,749 $0 $10,387 $0 Street Maintenance $0 $6,663 $0 $12,551 $0 $19,470 $13,058 $26,759 $2,938 Street Sweep $0 $0 $0 $0 $0 $0 $0 $0 $0 Street Trees $0 $1,941 $20 $3,656 $0 $5,954 $0 $7,795 $0 Drainage Maintenance $0 $1,117 $0 $2,103 $0 $2,255 $0 $4,484 $0 Library LSC $0 $59 $0 $112 $0 $437 $0 $238 $0 Library Circ Reg $0 $620 $0 $1,168 $0 $1,989 $4,544 $2,491 $0

IVA/Cap9503/25/21




2020

Departments City Hall Annex Info Tech Non Dept Library CH Total Plan Allocated

Schedule: 10.005 11.007 12.005 13.005

Building Charge $0 $0 $0 $0 $0 City Council $0 $49,890 $0 $4,036 $0 City Attorney $0 $0 $0 $0 $0 City Manager Office $0 $13,304 $1,902 $10,040 $0 Admin Services Administration $0 $11,641 $3,804 $0 $0 Accounting Finance $19,387 $21,619 $9,509 $0 $0 Human Resources $15,348 $9,978 $5,705 $0 $0 Risk Management $0 $0 $0 $0 $0 City Clerk $0 $3,326 $1,902 $2,815 $0 City Hall Annex ($81,275) $0 $0 $0 $0 Information Technology $26,945 ($1,283,661) $9,509 $0 $0 Non Departmental $0 $0 ($504,440) $0 $0 Library City Hall $0 $15,263 $3,819 ($568,259) $0 Tourism $0 $0 $0 $0 $19 Civic Engagement $0 $3,392 $1,910 $2,814 $25,445 City Treasurer $0 $0 $0 $0 $5,151 Risk Management $0 $0 $0 $0 $65,272 Police Department Admin $0 $21,831 $5,728 $0 $127,430 Police Department CAT $0 $0 $5,728 $0 $34,718 Police Dept Patrol Opperations $0 $137,372 $53,467 $0 $620,330 Police Investigation Detective $0 $0 $5,728 $0 $51,101 Police Dept Comm Services $0 $10,176 $3,819 $0 $40,138 Police Department Records $0 $23,743 $1,910 $0 $46,762 Police Department Comm DS $0 $27,135 $17,186 $0 $133,000 Fire Prevention $0 $0 $1,910 $0 $22,067 ES Emr Prep $0 $0 $0 $0 $30,313 ES Emr Rsps $0 $88,190 $55,377 $0 $564,548 ES OES Rsps $0 $0 $0 $0 $7,829 ES Administration $0 $24,181 $3,819 $0 $91,999 CIP Engineering $0 $12,500 $1,910 $9,909 $54,719 Community Events $0 $0 $0 $0 $730 Public Works Admin $0 $3,392 $5,728 $0 $33,753 Fleet Maintenance $0 $10,176 $5,728 $0 $81,537 Landfill $0 $0 $0 $0 $21,937 Street Maintenance $0 $1,696 $5,728 $0 $88,863 Street Sweep $0 $6,784 $0 $0 $6,784 Street Trees $0 $0 $0 $0 $19,366 Drainage Maintenance $0 $1,696 $0 $0 $11,655 Library LSC $0 $11,872 $0 $0 $12,718 Library Circ Reg $0 $20,351 $1,910 $0 $33,073

IVA/Cap9503/25/21




2020




Library Adult Services $0 $874 $0 $1,647 $0 $4,188 $3,828 $3,511 $0 Library Ref Read $0 $1 $0 $2 $0 $17 $0 $4 $0 Library Administration $84,493 $3,720 $0 $7,007 $0 $9,793 $6,572 $14,939 $2,448 Library Youth Services $0 $707 $0 $1,332 $0 $2,706 $3,828 $2,840 $0 Library Volunteer Services $0 $658 $0 $1,239 $0 $1,747 $5,405 $2,641 $0 Recreation Administration $0 $3,604 $5 $6,790 $0 $11,806 $11,656 $14,475 $6,856 Recreation Leisure Classes $0 $1,308 $0 $2,465 $0 $5,894 $3,828 $5,256 $0 Recreation Senior Classes $0 $225 $0 $424 $0 $652 $0 $904 $0 Recreation Community Events $0 $40 $0 $76 $0 $1,001 $0 $162 $0 Youth Comm $0 $0 $0 $1 $0 $0 $0 $1 $0 Aquatics $0 $572 $0 $1,077 $0 $2,264 $0 $2,296 $0 Maintenance -Centennial Park $0 $2,070 $0 $3,900 $0 $6,669 $0 $8,314 $0 Maintenance - City Park $0 $905 $0 $1,705 $0 $4,022 $0 $3,635 $0 Maintenance - Pioneer Park $0 $414 $0 $780 $0 $1,664 $0 $1,664 $0 Maintenance - Sherwood Park $0 $788 $0 $1,485 $0 $4,127 $0 $3,165 $0 Maintenance - Robbins Field $0 $164 $0 $310 $0 $1,132 $0 $660 $0 Maintenance - Neighborhood Parks $0 $2,236 $0 $4,211 $0 $6,858 $12,197 $8,977 $0 Maintenance - Barney Park $0 $3,090 $131 $5,820 $0 $7,687 $3,828 $12,407 $0 Maintenance - Uptown Park $0 $232 $0 $437 $0 $1,204 $0 $933 $0 Maintenance - Sherwood Forest $0 $222 $0 $419 $0 $760 $0 $893 $0 Maintenance - Larry Moore Park $0 $236 $0 $445 $0 $929 $0 $948 $0 Maintenance - Administration $0 $3,432 $106 $6,464 $0 $9,017 $3,828 $13,781 $9,793 Maintenance - FS2 Sherwood $0 $74 $0 $139 $0 $660 $0 $296 $0 Maintenance - FS3 Airport $0 $5 $0 $2 $0 $5 $0 $16 $0 Maintenance - Centennial Pool $0 $343 $0 $646 $0 $970 $0 $1,377 $0 Maintenance - Municipal Pool $0 $930 $0 $1,753 $0 $3,094 $0 $3,738 $0 Maintenance - Public Safety Center $0 $2,176 $0 $4,099 $0 $7,574 $13,774 $8,739 $0 Maintenance - Senior Citzen Center $0 $789 $0 $1,486 $0 $3,084 $0 $3,168 $0 Maintenance - Veterans Center $0 $175 $0 $330 $0 $1,942 $0 $705 $0 Maintenance - Transit Center $0 $186 $0 $350 $0 $1,604 $0 $745 $0 Maintenance - Library Study Ct $0 $19 $0 $34 $0 $260 $0 $73 $0 Maintenance - Open Space $0 $357 $0 $673 $0 $559 $0 $1,434 $0 Homeless Services $0 $460 $412 $867 $0 $794 $0 $1,848 $0 Community Development Planning $1,448 $7,778 $5,739 $14,651 $0 $18,668 $25,165 $31,237 $22,036 Community Development Engineering $362 $3,087 $10 $5,814 $0 $7,813 $7,113 $12,395 $10,773 Community Development - Building $1,809 $6,070 $2,268 $11,432 $0 $16,383 $21,878 $24,374 $4,407 101 Cap Projects $0 $7,512 $0 $14,149 $0 $9,089 $0 $30,166 $0 112 IT Cap Replacement $0 $1,173 $0 $2,210 $0 $2,403 $0 $4,713 $0 115 EVitality $0 $3,791 $0 $7,143 $0 $5,017 $0 $15,228 $0 117 COP Grants $0 $21 $0 $39 $0 $18 $0 $83 $0 125 Capital Replacement Vehicles $0 $7,173 $0 $13,511 $0 $9,457 $0 $28,808 $0 127 Fac Replace $0 $20 $0 $38 $0 $40 $0 $80 $0

IVA/Cap9503/25/21




2020


Library Adult Services $0 $1,696 $1,910 $0 $17,654 Library Ref Read $0 $22,047 $0 $0 $22,071 Library Administration $0 $24,858 $3,819 $370,181 $527,830 Library Youth Services $0 $10,176 $1,910 $0 $23,499 Library Volunteer Services $0 $1,696 $1,910 $0 $15,296 Recreation Administration $0 $32,223 $5,728 $0 $93,143 Recreation Leisure Classes $0 $1,696 $1,910 $0 $22,357 Recreation Senior Classes $0 $0 $0 $0 $2,205 Recreation Community Events $0 $1,696 $0 $0 $2,975 Youth Comm $0 $0 $0 $0 $2 Aquatics $0 $10,176 $0 $0 $16,385 Maintenance -Centennial Park $0 $0 $0 $0 $20,953 Maintenance - City Park $0 $18,655 $0 $0 $28,922 Maintenance - Pioneer Park $0 $0 $0 $0 $4,522 Maintenance - Sherwood Park $0 $0 $0 $0 $9,565 Maintenance - Robbins Field $0 $0 $0 $0 $2,266 Maintenance - Neighborhood Parks $0 $1,696 $5,728 $0 $41,903 Maintenance - Barney Park $0 $1,696 $1,910 $0 $36,569 Maintenance - Uptown Park $0 $0 $0 $0 $2,806 Maintenance - Sherwood Forest $0 $0 $0 $0 $2,294 Maintenance - Larry Moore Park $0 $0 $0 $0 $2,558 Maintenance - Administration $0 $0 $1,910 $0 $48,331 Maintenance - FS2 Sherwood $0 $0 $0 $0 $1,169 Maintenance - FS3 Airport $0 $0 $0 $0 $28 Maintenance - Centennial Pool $0 $0 $0 $0 $3,336 Maintenance - Municipal Pool $0 $0 $0 $0 $9,515 Maintenance - Public Safety Center $0 $5,088 $5,728 $0 $47,178 Maintenance - Senior Citzen Center $0 $0 $0 $0 $8,527 Maintenance - Veterans Center $0 $0 $0 $0 $3,152 Maintenance - Transit Center $0 $0 $0 $0 $2,885 Maintenance - Library Study Ct $0 $0 $0 $0 $386 Maintenance - Open Space $0 $0 $0 $0 $3,023 Homeless Services $0 $0 $0 $0 $4,381 Community Development Planning $0 $49,682 $13,367 $6,343 $196,114 Community Development Engineering $0 $32,869 $3,819 $1,586 $85,641 Community Development - Building $0 $52,593 $11,457 $7,928 $160,599 101 Cap Projects $0 $0 $0 $0 $60,916 112 IT Cap Replacement $0 $0 $0 $0 $10,499 115 EVitality $0 $0 $0 $0 $31,179 117 COP Grants $0 $0 $0 $0 $161 125 Capital Replacement Vehicles $0 $0 $0 $0 $58,949 127 Fac Replace $0 $0 $0 $0 $178

IVA/Cap9503/25/21




2020




213 Strts-Traff Signal-Bridge $0 $44 $0 $84 $0 $134 $0 $179 $0 227 CDBG $0 $284 $0 $535 $0 $737 $0 $1,140 $0 232 Chandler Ranch Spec $0 $0 $2 $1 $0 $20 $0 $2 $0 238 Downtown Parkting $0 $2,997 $207 $5,645 $0 $7,063 $3,828 $12,037 $0 308 Landscape Lighting $0 $10,692 $24 $20,139 $0 $17,684 $12,517 $42,938 $0 401 Senior Citizens Trust $0 $89 $0 $168 $0 $298 $0 $359 $0 409 PEG $0 $748 $0 $1,409 $0 $1,080 $0 $3,004 $0 600 Water $1,692 $57,857 $8,751 $108,980 $21,359 $119,379 $77,291 $232,356 $4,407 601 Wastewater $1,294 $40,010 $466 $75,364 $21,358 $102,053 $90,259 $160,683 $3,917 602 Airport $0 $2,991 $431 $5,633 $0 $10,249 $10,940 $12,011 $3,428 611 Landfill Closure $0 $995 $0 $1,874 $0 $1,204 $0 $3,996 $0 711 Successor Agency Housing $0 $211 $0 $397 $0 $255 $0 $847 $0 712 Successor Agency Obligation $0 $3,952 $338 $7,443 $0 $5,020 $0 $15,870 $0 All Other $31,846 $0 $0 $0 $0 $35,589 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 ($124,646) $0 $0 ($277)Unallocated $124,646 $277 Total $0 $0 $0 $0 $0 $0 $0 $0 $0

IVA/Cap9503/25/21




2020


213 Strts-Traff Signal-Bridge $0 $0 $0 $0 $441 227 CDBG $0 $0 $0 $0 $2,696 232 Chandler Ranch Spec $0 $0 $0 $0 $25 238 Downtown Parkting $0 $0 $1,910 $0 $33,687 308 Landscape Lighting $0 $3,392 $5,728 $0 $113,114 401 Senior Citizens Trust $0 $0 $0 $0 $914 409 PEG $0 $0 $0 $0 $6,241 600 Water $9,798 $144,213 $34,371 $7,413 $827,867 601 Wastewater $9,797 $150,186 $43,919 $5,668 $704,974 602 Airport $0 $66,647 $5,728 $0 $118,058 611 Landfill Closure $0 $0 $0 $0 $8,069 711 Successor Agency Housing $0 $0 $0 $0 $1,710 712 Successor Agency Obligation $0 $0 $0 $0 $32,623 All Other $0 $121,172 $0 $139,526 $328,133 Subtotal $0 $0 ($137,942) $0 $6,041,731 Unallocated $137,942 $262,865 Total $0 $0 $0 $0 $6,304,596

IVA/Cap9503/25/21


Summary of allocation basis

Summary page 19Schedule E.001

2020

Department Basis of allocation1000000 - Building Charge

1.004 Library/City Hall Space Occupied by Department

1001100 - City Council

2.004 City-Wide Support Total Expenditures by Department/Fund

1001200 - City Attorney

3.004 City-Wide Support Billed Legal Expenditures

1001300 - City Manager Office

4.004 Citywide Administration Total Expenditures by Department/Fund

1001410 - Admin Services Administration

5.004 Accounting Finance Direct Allocation to Accounting Finance 5.005 Human Resources Direct Allocation to Human Resources 5.006 City Hall Annex Utilities Space Occupied by Department

1001401 - Accounting Finance

6.004 Payroll Salary & Benefit Expenditures by Department and Fund 6.005 Accounts Payable/Contract Check Count by Department and Fund 6.006 Budget/CAFR Total Expenditures by Department/Fund 6.007 Human Resources Direct Allocation to Human Resources 6.008 Utilities Direct Allocation to Water and Sewer Funds

1001420 - Human Resources

7.004 Human Resources Full Time Equivalent (FTE) by Department/Fund 7.005 Recruitment Direct to Department/Fund 7.006 Labor Negotiations FTE Represented by Labor Union Contracts by Department/Fund 7.007 Legal Direct to Department/Fund 7.008 Training Count of Participants by Department/Fund

9000010 - Risk Management

8.004 Risk Management

1001340 - City Clerk

9.004 City Clerk Agenda Count by Department/Fund

1004401 - City Hall Annex

10.004 CHA Facility Charge Space Occupied by Department

1001350 - Information Technology

IVA/Cap9503/25/21


Summary of allocation basis

Summary page 20Schedule E.002

2020

Department Basis of allocation

11.004 General IT Count of Devices/Email by Department/Fund 11.005 GIS Direct Allocation 11.006 Maintenance Contracts Direct Allocation to Department/Fund

1001560 - Non Departmental

12.004 OBEP Full Time Equivalent (FTE) by Department/Fund

1004407 - Library City Hall

13.004 Facility Charge Square Footage by Occupied by Department and Fund


Fiscal Year 2020

Prepared by:

SCHEDULE 1.01

BUILDING CHARGE

NATURE AND EXTENT OF SERVICE City of Paso Robles tracks depreciation of each building. Building depreciation is determined in accordance with the Generally Accepted Accounting Principles (GAAP) and reported in the Comprehensive Annual Finance Report (CAFR) for the same period. Land acquisition costs are disallowed and have not been included in the building cost. The building asset list does not represent the complete list of City assets, but rather only those assets determined to be essential to the cost allocation model. Building Charge is applied for the following buildings and is allocated based on occupied square footage by department:

Library/City Hall

IVA/Cap9503/25/21


Building ChargeCosts to be allocated

Detail page 22Schedule 1.002

2020

1st Allocation 2nd Allocation Sub-total TotalExpenditures Per Financial Statement:

Departmental cost adjustments:

LIBRARY/CITY HALL $129,729

Total departmental cost adjustments: $129,729 $129,729

Total to be allocated $129,729 $129,729

IVA/Cap9503/25/21


Building ChargeSchedule of costs to be

allocated by function


2020

Total General & Admin Library/City Hall

Other Expense and CostSALARIES & WAGESFRINGE BENEFITS

Cost AdjustmentsLIBRARY/CITY HALL $129,729 $129,729 Functional Cost $129,729 $129,729 Allocable Costs $129,729 $129,729 1st Allocation $129,729 $129,729 Functional CostAllocable Costs2nd Allocation

Total allocated $129,729 $129,729

IVA/Cap9503/25/21


Building ChargeDetail allocation of

Library/City Hall


2020

User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated

Library Administration 18,678 65.130 % $84,493 $84,493 $84,493 CIP Engineering 500 1.743 % $2,262 $2,262 $2,262 Community Development Planning 320 1.116 % $1,448 $1,448 $1,448 600 Water 374 1.304 % $1,692 $1,692 $1,692 601 Wastewater 286 0.997 % $1,294 $1,294 $1,294 All Other 7,040 24.548 % $31,846 $31,846 $31,846 City Manager Office 510 1.778 % $2,307 $2,307 $2,307 City Clerk 143 0.499 % $647 $647 $647 City Council 205 0.715 % $927 $927 $927 Community Development Engineering 80 0.279 % $362 $362 $362 Community Development - Building 400 1.395 % $1,809 $1,809 $1,809 Civic Engagement 142 0.496 % $642 $642 $642 Total 28,678 100.000 % $129,729 $129,729 $129,729

(A) Alloc basis: Space Occupied by Department

Source: Building Blueprint

IVA/Cap9503/25/21


Building ChargeDepartmental Cost

Allocation Summary


2020

Total Library/City Hall

City Council $927 $927 City Manager Office $2,307 $2,307 City Clerk $647 $647 Civic Engagement $642 $642 CIP Engineering $2,262 $2,262 Library Administration $84,493 $84,493 Community Development Planning $1,448 $1,448 Community Development Engineering $362 $362 Community Development - Building $1,809 $1,809 600 Water $1,692 $1,692 601 Wastewater $1,294 $1,294 All Other $31,846 $31,846 Total $129,729 $129,729


Fiscal Year 2020

Prepared by:

SCHEDULE 2.01

COUNCIL

NATURE AND EXTENT OF SERVICE To represent the citizens of Paso Robles by providing leadership as the policy-making body while exercising quality municipal management to ensure that the goals and desires of the community are realized. Costs are allocated as follows:

Citywide Support – These costs are associated with City Council activities. Costs are allocated based on Total Expenditures (excluding Capital Outlay, Transfers, Debt Service and Contingencies) by department and fund.

IVA/Cap9503/25/21


City CouncilCosts to be allocated


2020

1st Allocation 2nd Allocation Sub-total TotalExpenditures Per Financial Statement: $263,112 $263,112

Deductions:

GENERAL GOVERNMENT ($5,000)

Total deductions: ($5,000) ($5,000)

Allocated additions:

1000000 - Building Charge $927 $927 1001200 - City Attorney $354 $354 1001300 - City Manager Office $2,501 $2,501 1001401 - Accounting Finance $4,324 $4,324 9000010 - Risk Management $6,071 $6,071 1001340 - City Clerk $19,947 $19,947 1001350 - Information Technology $49,890 $49,890 1004407 - Library City Hall $4,036 $4,036

Total allocated additions: $927 $87,123 $88,050 $88,050

Total to be allocated $259,039 $87,123 $346,162

IVA/Cap9503/25/21


City CouncilSchedule of costs to be



2020

Total General & Admin City-Wide Support

Wages & BenefitsSALARIES & WAGES $38,400 $38,400 FRINGE BENEFITS $91,163 $91,163 Other Expense and CostOPERATING SVC/SUPPLIES $128,549 $128,549 GENERAL GOVERNMENT $5,000 $5,000 Departmental Expenditures $263,112 $5,000 $258,112 Cost AdjustmentsDeductions ($5,000) ($5,000)

Additions: 1stOther $927 $927 Functional Cost $259,039 $927 $258,112 Reallocate Admin ($927) $927 Allocable Costs $259,039 $259,039 1st Allocation $259,039 $259,039

Additions: 2ndOther $87,123 $87,123 Functional Cost $87,123 $87,123 Reallocate Admin ($87,123) $87,123 Allocable Costs $87,123 $87,123 2nd Allocation $87,123 $87,123


IVA/Cap9503/25/21


City CouncilDetail allocation ofCity-Wide Support


2020


712 Successor Agency Obligation 687,853 1.142 % $2,957 $2,957 $995 $3,952 711 Successor Agency Housing 36,712 0.061 % $158 $158 $53 $211 611 Landfill Closure 173,189 0.287 % $745 $745 $250 $995 602 Airport 520,580 0.864 % $2,238 $2,238 $753 $2,991 601 Wastewater 6,964,392 11.558 % $29,940 $29,940 $10,070 $40,010 600 Water 10,070,895 16.714 % $43,295 $43,295 $14,562 $57,857 401 Senior Citizens Trust 15,553 0.026 % $67 $67 $22 $89 308 Landscape Lighting 1,861,031 3.089 % $8,001 $8,001 $2,691 $10,692 227 CDBG 49,431 0.082 % $213 $213 $71 $284 213 Strts-Traff Signal-Bridge 7,759 0.013 % $33 $33 $11 $44 125 Capital Replacement Vehicles 1,248,620 2.072 % $5,368 $5,368 $1,805 $7,173 Community Development Engineering 537,216 0.892 % $2,310 $2,310 $777 $3,087 Community Development Planning 1,353,889 2.247 % $5,820 $5,820 $1,958 $7,778 Aquatics 99,496 0.165 % $428 $428 $144 $572 Recreation Community Events 7,026 0.012 % $30 $30 $10 $40 Recreation Senior Classes 39,189 0.065 % $168 $168 $57 $225 Recreation Leisure Classes 227,829 0.378 % $979 $979 $329 $1,308 Recreation Administration 627,397 1.041 % $2,697 $2,697 $907 $3,604 Library Youth Services 123,099 0.204 % $529 $529 $178 $707 Library Volunteer Services 114,470 0.190 % $492 $492 $166 $658 Library Administration 647,511 1.075 % $2,784 $2,784 $936 $3,720 Library Ref Read 165 $1 $1 $1 Library Adult Services 152,170 0.253 % $654 $654 $220 $874 Library Circ Reg 107,973 0.179 % $464 $464 $156 $620 Library LSC 10,306 0.017 % $44 $44 $15 $59 Landfill 450,202 0.747 % $1,935 $1,935 $651 $2,586 CIP Engineering 100,524 0.167 % $432 $432 $145 $577 ES Administration 802,940 1.333 % $3,452 $3,452 $1,161 $4,613 ES Emr Rsps 5,622,249 9.331 % $24,170 $24,170 $8,129 $32,299 Fire Prevention 287,598 0.477 % $1,236 $1,236 $416 $1,652 Police Department Comm DS 996,567 1.654 % $4,284 $4,284 $1,441 $5,725 Police Department Records 304,606 0.506 % $1,310 $1,310 $440 $1,750 Police Dept Comm Services 330,562 0.549 % $1,421 $1,421 $478 $1,899 Police Investigation Detective 594,882 0.987 % $2,557 $2,557 $860 $3,417 Police Dept Patrol Opperations 6,050,627 10.042 % $26,012 $26,012 $8,749 $34,761 Police Department Admin 1,055,323 1.751 % $4,537 $4,537 $1,526 $6,063 Non Departmental 481,044 0.798 % $2,068 $2,068 $696 $2,764 City Treasurer 96,560 0.160 % $415 $415 $140 $555 Accounting Finance 707,305 1.174 % $3,041 $3,041 $1,023 $4,064 Information Technology 1,119,151 1.857 % $4,811 $4,811 $1,618 $6,429 City Clerk 145,343 0.241 % $625 $625 $210 $835

IVA/Cap9503/25/21




2020


Human Resources 543,479 0.902 % $2,336 $2,336 $786 $3,122 City Manager Office 646,445 1.073 % $2,779 $2,779 $935 $3,714 City Attorney 668,948 1.110 % $2,876 $2,876 $967 $3,843 Risk Management 1,396,271 2.317 % $6,003 $6,003 $2,019 $8,022 Public Works Admin 187,284 0.311 % $805 $805 $271 $1,076 Community Development - Building 1,056,433 1.753 % $4,542 $4,542 $1,528 $6,070 Fleet Maintenance 869,739 1.443 % $3,739 $3,739 $1,258 $4,997 Drainage Maintenance 194,346 0.323 % $836 $836 $281 $1,117 Street Trees 337,858 0.561 % $1,452 $1,452 $489 $1,941 Maintenance - Sherwood Park 137,185 0.228 % $590 $590 $198 $788 Maintenance - Robbins Field 28,626 0.048 % $123 $123 $41 $164 Maintenance - Neighborhood Parks 389,098 0.646 % $1,673 $1,673 $563 $2,236 Maintenance - Barney Park 537,766 0.892 % $2,312 $2,312 $778 $3,090 Maintenance - Uptown Park 40,427 0.067 % $174 $174 $58 $232 Maintenance - Sherwood Forest 38,697 0.064 % $166 $166 $56 $222 City Hall Annex 76,048 0.126 % $327 $327 $110 $437 Maintenance - FS2 Sherwood 12,818 0.021 % $55 $55 $19 $74 Maintenance - Centennial Pool 59,698 0.099 % $257 $257 $86 $343 Maintenance - Municipal Pool 162,006 0.269 % $696 $696 $234 $930 Library City Hall 511,380 0.849 % $2,198 $2,198 $739 $2,937 Maintenance - Public Safety Center 378,790 0.629 % $1,628 $1,628 $548 $2,176 Maintenance - Senior Citzen Center 137,301 0.228 % $590 $590 $199 $789 Maintenance - Veterans Center 30,544 0.051 % $131 $131 $44 $175 Maintenance - Transit Center 32,283 0.054 % $139 $139 $47 $186 Street Maintenance 1,159,822 1.925 % $4,986 $4,986 $1,677 $6,663 Maintenance - City Park 157,530 0.261 % $677 $677 $228 $905 Maintenance - Pioneer Park 72,121 0.120 % $310 $310 $104 $414 Maintenance - Larry Moore Park 41,104 0.068 % $177 $177 $59 $236 112 IT Cap Replacement 204,284 0.339 % $878 $878 $295 $1,173 Maintenance - Library Study Ct 3,177 0.005 % $14 $14 $5 $19 Maintenance -Centennial Park 360,355 0.598 % $1,549 $1,549 $521 $2,070 Admin Services Administration 438,616 0.728 % $1,886 $1,886 $634 $2,520 Community Events 9,836 0.016 % $42 $42 $14 $56 Maintenance - Administration 597,324 0.991 % $2,568 $2,568 $864 $3,432 Maintenance - Open Space 62,144 0.103 % $267 $267 $90 $357 115 EVitality 660,010 1.095 % $2,837 $2,837 $954 $3,791 127 Fac Replace 3,450 0.006 % $15 $15 $5 $20 409 PEG 130,202 0.216 % $560 $560 $188 $748 Civic Engagement 140,200 0.233 % $603 $603 $203 $806 238 Downtown Parkting 521,696 0.866 % $2,243 $2,243 $754 $2,997 Tourism 399 0.001 % $2 $2 $1 $3

IVA/Cap9503/25/21




2020


Police Department CAT 323,485 0.537 % $1,391 $1,391 $468 $1,859 ES Emr Prep 528,682 0.877 % $2,273 $2,273 $764 $3,037 ES OES Rsps 145,693 0.242 % $626 $626 $211 $837 Homeless Services 80,110 0.133 % $344 $344 $116 $460 232 Chandler Ranch Spec 86 101 Cap Projects 1,307,484 2.170 % $5,621 $5,621 $1,891 $7,512 117 COP Grants 3,614 0.006 % $16 $16 $5 $21 Youth Comm 65 Maintenance - FS3 Airport 563 $6 $6 ($1) $5 Total 60,254,756 100.000 % $259,039 $259,039 $87,123 $346,162

(A) Alloc basis: Total Expenditures by Department/Fund

Source: Trial Balance

IVA/Cap9503/25/21


City CouncilDepartmental Cost

Allocation Summary


2020

Total City-Wide Support

City Attorney $3,843 $3,843 City Manager Office $3,714 $3,714 Admin Services Administration $2,520 $2,520 Accounting Finance $4,064 $4,064 Human Resources $3,122 $3,122 City Clerk $835 $835 City Hall Annex $437 $437 Information Technology $6,429 $6,429 Non Departmental $2,764 $2,764 Library City Hall $2,937 $2,937 Tourism $3 $3 Civic Engagement $806 $806 City Treasurer $555 $555 Risk Management $8,022 $8,022 Police Department Admin $6,063 $6,063 Police Department CAT $1,859 $1,859 Police Dept Patrol Opperations $34,761 $34,761 Police Investigation Detective $3,417 $3,417 Police Dept Comm Services $1,899 $1,899 Police Department Records $1,750 $1,750 Police Department Comm DS $5,725 $5,725 Fire Prevention $1,652 $1,652 ES Emr Prep $3,037 $3,037 ES Emr Rsps $32,299 $32,299 ES OES Rsps $837 $837 ES Administration $4,613 $4,613 CIP Engineering $577 $577 Community Events $56 $56 Public Works Admin $1,076 $1,076 Fleet Maintenance $4,997 $4,997 Landfill $2,586 $2,586 Street Maintenance $6,663 $6,663 Street Trees $1,941 $1,941 Drainage Maintenance $1,117 $1,117 Library LSC $59 $59 Library Circ Reg $620 $620 Library Adult Services $874 $874 Library Ref Read $1 $1 Library Administration $3,720 $3,720 Library Youth Services $707 $707 Library Volunteer Services $658 $658

IVA/Cap9503/25/21



Allocation Summary


2020


Recreation Administration $3,604 $3,604 Recreation Leisure Classes $1,308 $1,308 Recreation Senior Classes $225 $225 Recreation Community Events $40 $40 Youth CommAquatics $572 $572 Maintenance -Centennial Park $2,070 $2,070 Maintenance - City Park $905 $905 Maintenance - Pioneer Park $414 $414 Maintenance - Sherwood Park $788 $788 Maintenance - Robbins Field $164 $164 Maintenance - Neighborhood Parks $2,236 $2,236 Maintenance - Barney Park $3,090 $3,090 Maintenance - Uptown Park $232 $232 Maintenance - Sherwood Forest $222 $222 Maintenance - Larry Moore Park $236 $236 Maintenance - Administration $3,432 $3,432 Maintenance - FS2 Sherwood $74 $74 Maintenance - FS3 Airport $5 $5 Maintenance - Centennial Pool $343 $343 Maintenance - Municipal Pool $930 $930 Maintenance - Public Safety Center $2,176 $2,176 Maintenance - Senior Citzen Center $789 $789 Maintenance - Veterans Center $175 $175 Maintenance - Transit Center $186 $186 Maintenance - Library Study Ct $19 $19 Maintenance - Open Space $357 $357 Homeless Services $460 $460 Community Development Planning $7,778 $7,778 Community Development Engineering $3,087 $3,087 Community Development - Building $6,070 $6,070 101 Cap Projects $7,512 $7,512 112 IT Cap Replacement $1,173 $1,173 115 EVitality $3,791 $3,791 117 COP Grants $21 $21 125 Capital Replacement Vehicles $7,173 $7,173 127 Fac Replace $20 $20 213 Strts-Traff Signal-Bridge $44 $44 227 CDBG $284 $284 232 Chandler Ranch Spec238 Downtown Parkting $2,997 $2,997

IVA/Cap9503/25/21



Allocation Summary


2020


308 Landscape Lighting $10,692 $10,692 401 Senior Citizens Trust $89 $89 409 PEG $748 $748 600 Water $57,857 $57,857 601 Wastewater $40,010 $40,010 602 Airport $2,991 $2,991 611 Landfill Closure $995 $995 711 Successor Agency Housing $211 $211 712 Successor Agency Obligation $3,952 $3,952 Total $346,162 $346,162


Fiscal Year 2020

Prepared by:

SCHEDULE 3.01

CITY ATTORNEY

NATURE AND EXTENT OF SERVICE The City of Paso Robles does not have an in-house attorney but rather contracts for professional services with outside firms for the City’s needed legal services. The City of Paso Robles bills City departments directly for services rendered. The objective of the Cost Allocation Plan is to capture overhead costs associated with the City Attorney and allocate those costs throughout the City.

Costs are allocated as follows:

Citywide Support – These costs are related to overhead cost of providing opinions and legal advice to City Departments. Overhead costs are allocated based on legal expenditures billed by department and fund.

IVA/Cap9503/25/21


City AttorneyCosts to be allocated


2020


Deductions:

PROFESSIONAL SERVICES ($668,948)



1001100 - City Council $2,876 $967 $3,843 1001300 - City Manager Office $6,357 $6,357 1001401 - Accounting Finance $4,417 $4,417 9000010 - Risk Management $15,434 $15,434

Total allocated additions: $2,876 $27,175 $30,051 $30,051


IVA/Cap9503/25/21


City AttorneySchedule of costs to be



2020

Total General & Admin City-Wide Support

Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostPROFESSIONAL SERVICES $668,948 $668,948 Departmental Expenditures $668,948 $668,948 Cost AdjustmentsDeductions ($668,948) ($668,948)

Additions: 1stOther $2,876 $2,876 Functional Cost $2,876 $2,876 Allocable Costs $2,876 $2,876 1st Allocation $2,876 $2,876

Additions: 2ndOther $27,175 $27,175 Functional Cost $27,175 $27,175 Allocable Costs $27,175 $27,175 2nd Allocation $27,175 $27,175


IVA/Cap9503/25/21


City AttorneyDetail allocation ofCity-Wide Support


2020


City Clerk 18,856 3.323 % $96 $96 $1,030 $1,126 Accounting Finance 4,766 0.840 % $24 $24 $260 $284 Risk Management 1,811 0.319 % $9 $9 $99 $108 Police Department Admin 19,810 3.491 % $100 $100 $1,082 $1,182 ES Emr Rsps 12,576 2.216 % $64 $64 $687 $751 CIP Engineering 25,348 4.467 % $128 $128 $1,384 $1,512 Public Works Admin 3,759 0.662 % $19 $19 $205 $224 Landfill 5,744 1.012 % $29 $29 $314 $343 Street Trees 325 0.057 % $2 $2 $18 $20 Maintenance - Barney Park 2,206 0.389 % $11 $11 $120 $131 Community Development Planning 96,168 16.947 % $487 $487 $5,252 $5,739 Community Development Engineering 158 0.028 % $1 $1 $9 $10 Community Development - Building 37,988 6.694 % $193 $193 $2,075 $2,268 600 Water 146,635 25.840 % $743 $743 $8,008 $8,751 601 Wastewater 7,802 1.375 % $40 $40 $426 $466 602 Airport 7,216 1.272 % $37 $37 $394 $431 712 Successor Agency Obligation 5,654 0.996 % $29 $29 $309 $338 308 Landscape Lighting 400 0.070 % $2 $2 $22 $24 Human Resources 29,317 5.166 % $149 $149 $1,601 $1,750 City Council 69,868 12.312 % $354 $354 $354 City Manager Office 49,074 8.648 % $249 $249 $2,680 $2,929 Information Technology 9,422 1.660 % $48 $48 $515 $563 Police Dept Patrol Opperations 16 0.003 % $1 $1 Recreation Administration 86 0.015 % $5 $5 Maintenance - Administration 1,779 0.313 % $9 $9 $97 $106 Library City Hall 95 0.017 % $5 $5 ES Administration 143 0.025 % $1 $1 $8 $9 Homeless Services 6,895 1.215 % $35 $35 $377 $412 238 Downtown Parkting 3,477 0.613 % $17 $17 $190 $207 232 Chandler Ranch Spec 86 0.015 % $2 $2 Total 567,480 100.000 % $2,876 $2,876 $27,175 $30,051

(A) Alloc basis: Billed Legal Expenditures

Source: Attorney Allocation Report

IVA/Cap9503/25/21


City AttorneyDepartmental Cost

Allocation Summary


2020


City Council $354 $354 City Manager Office $2,929 $2,929 Accounting Finance $284 $284 Human Resources $1,750 $1,750 City Clerk $1,126 $1,126 Information Technology $563 $563 Library City Hall $5 $5 Risk Management $108 $108 Police Department Admin $1,182 $1,182 Police Dept Patrol Opperations $1 $1 ES Emr Rsps $751 $751 ES Administration $9 $9 CIP Engineering $1,512 $1,512 Public Works Admin $224 $224 Landfill $343 $343 Street Trees $20 $20 Recreation Administration $5 $5 Maintenance - Barney Park $131 $131 Maintenance - Administration $106 $106 Homeless Services $412 $412 Community Development Planning $5,739 $5,739 Community Development Engineering $10 $10 Community Development - Building $2,268 $2,268 232 Chandler Ranch Spec $2 $2 238 Downtown Parkting $207 $207 308 Landscape Lighting $24 $24 600 Water $8,751 $8,751 601 Wastewater $466 $466 602 Airport $431 $431 712 Successor Agency Obligation $338 $338 Total $30,051 $30,051


Fiscal Year 2020

Prepared by:

SCHEDULE 4.01

CITY MANAGER OFFICE NATURE AND EXTENT OF SERVICE The City Manager Office is the chief administrative office of the City of Paso Robles and is responsible for directing and coordinating the work plans of all City departments in conformance with Council policies, goals, objectives and community vision. The office of the City Manager provides staff support for Mayor and City Council proclamations; correspondence and City Council agenda review; coordinates legislative relations and analysis; leadership and direction to ensure fiscal responsibility; management representation to regional and inter-local agencies; and implementation of administrative processes which facilitate the effective and efficient provision of City services. Costs are allocated as follows:

Citywide Administration – These costs are associated with citywide administration. Costs are allocated based on Total Expenditures

(excluding Capital Outlay, Transfers, Debt Service and Contingencies) by department and fund.

IVA/Cap9503/25/21


City Manager OfficeCosts to be allocated


2020


Deductions:

GENERAL GOVERNMENT ($82,782)



1000000 - Building Charge $2,307 $2,307 1001100 - City Council $2,779 $935 $3,714 1001200 - City Attorney $249 $2,680 $2,929 1001401 - Accounting Finance $9,279 $9,279 1001420 - Human Resources $13,084 $13,084 9000010 - Risk Management $14,915 $14,915 1001340 - City Clerk $11,525 $11,525 1001350 - Information Technology $13,304 $13,304 1001560 - Non Departmental $1,902 $1,902 1004407 - Library City Hall $10,040 $10,040



IVA/Cap9503/25/21


City Manager OfficeSchedule of costs to be



2020

Total General & Admin Citywide Administration

Wages & BenefitsSALARIES & WAGES $321,796 $321,796 FRINGE BENEFITS $156,184 $156,184 Other Expense and CostSERVICES & SUPPLIES $85,683 $85,683 GENERAL GOVERNMENT $82,782 $82,782 Departmental Expenditures $646,445 $82,782 $563,663 Cost AdjustmentsDeductions ($82,782) ($82,782)

Additions: 1stOther $5,335 $5,335 Functional Cost $568,998 $5,335 $563,663 Reallocate Admin ($5,335) $5,335 Allocable Costs $568,998 $568,998 1st Allocation $568,998 $568,998



IVA/Cap9503/25/21


City Manager OfficeDetail allocation of

Citywide Administration


2020


712 Successor Agency Obligation 687,853 1.149 % $6,537 $6,537 $906 $7,443 711 Successor Agency Housing 36,712 0.061 % $349 $349 $48 $397 611 Landfill Closure 173,189 0.289 % $1,646 $1,646 $228 $1,874 602 Airport 520,580 0.869 % $4,947 $4,947 $686 $5,633 601 Wastewater 6,964,392 11.632 % $66,187 $66,187 $9,177 $75,364 600 Water 10,070,895 16.821 % $95,710 $95,710 $13,270 $108,980 401 Senior Citizens Trust 15,553 0.026 % $148 $148 $20 $168 308 Landscape Lighting 1,861,031 3.108 % $17,687 $17,687 $2,452 $20,139 227 CDBG 49,431 0.083 % $470 $470 $65 $535 213 Strts-Traff Signal-Bridge 7,759 0.013 % $74 $74 $10 $84 125 Capital Replacement Vehicles 1,248,620 2.086 % $11,866 $11,866 $1,645 $13,511 Community Development Engineering 537,216 0.897 % $5,106 $5,106 $708 $5,814 Community Development Planning 1,353,889 2.261 % $12,867 $12,867 $1,784 $14,651 Aquatics 99,496 0.166 % $946 $946 $131 $1,077 Recreation Community Events 7,026 0.012 % $67 $67 $9 $76 Recreation Senior Classes 39,189 0.065 % $372 $372 $52 $424 Recreation Leisure Classes 227,829 0.381 % $2,165 $2,165 $300 $2,465 Recreation Administration 627,397 1.048 % $5,963 $5,963 $827 $6,790 Library Youth Services 123,099 0.206 % $1,170 $1,170 $162 $1,332 Library Volunteer Services 114,470 0.191 % $1,088 $1,088 $151 $1,239 Library Administration 647,511 1.082 % $6,154 $6,154 $853 $7,007 Library Ref Read 165 $2 $2 $2 Library Adult Services 152,170 0.254 % $1,446 $1,446 $201 $1,647 Library Circ Reg 107,973 0.180 % $1,026 $1,026 $142 $1,168 Library LSC 10,306 0.017 % $98 $98 $14 $112 Landfill 450,202 0.752 % $4,279 $4,279 $593 $4,872 CIP Engineering 100,524 0.168 % $955 $955 $132 $1,087 ES Administration 802,940 1.341 % $7,631 $7,631 $1,058 $8,689 ES Emr Rsps 5,622,249 9.391 % $53,432 $53,432 $7,408 $60,840 Fire Prevention 287,598 0.480 % $2,733 $2,733 $379 $3,112 Police Department Comm DS 996,567 1.665 % $9,471 $9,471 $1,313 $10,784 Police Department Records 304,606 0.509 % $2,895 $2,895 $401 $3,296 Police Dept Comm Services 330,562 0.552 % $3,142 $3,142 $436 $3,578 Police Investigation Detective 594,882 0.994 % $5,654 $5,654 $784 $6,438 Police Dept Patrol Opperations 6,050,627 10.106 % $57,503 $57,503 $7,973 $65,476 Police Department Admin 1,055,323 1.763 % $10,029 $10,029 $1,391 $11,420 Non Departmental 481,044 0.803 % $4,572 $4,572 $634 $5,206 City Treasurer 96,560 0.161 % $918 $918 $127 $1,045 Accounting Finance 707,305 1.181 % $6,722 $6,722 $932 $7,654 Information Technology 1,119,151 1.869 % $10,636 $10,636 $1,475 $12,111 City Clerk 145,343 0.243 % $1,381 $1,381 $192 $1,573

IVA/Cap9503/25/21





2020


Human Resources 543,479 0.908 % $5,165 $5,165 $716 $5,881 City Council 263,112 0.439 % $2,501 $2,501 $2,501 City Attorney 668,948 1.117 % $6,357 $6,357 $6,357 Risk Management 1,396,271 2.332 % $13,270 $13,270 $1,840 $15,110 Public Works Admin 187,284 0.313 % $1,780 $1,780 $247 $2,027 Community Development - Building 1,056,433 1.765 % $10,040 $10,040 $1,392 $11,432 Fleet Maintenance 869,739 1.453 % $8,266 $8,266 $1,146 $9,412 Drainage Maintenance 194,346 0.325 % $1,847 $1,847 $256 $2,103 Street Trees 337,858 0.564 % $3,211 $3,211 $445 $3,656 Maintenance - Sherwood Park 137,185 0.229 % $1,304 $1,304 $181 $1,485 Maintenance - Robbins Field 28,626 0.048 % $272 $272 $38 $310 Maintenance - Neighborhood Parks 389,098 0.650 % $3,698 $3,698 $513 $4,211 Maintenance - Barney Park 537,766 0.898 % $5,111 $5,111 $709 $5,820 Maintenance - Uptown Park 40,427 0.068 % $384 $384 $53 $437 Maintenance - Sherwood Forest 38,697 0.065 % $368 $368 $51 $419 City Hall Annex 76,048 0.127 % $723 $723 $100 $823 Maintenance - FS2 Sherwood 12,818 0.021 % $122 $122 $17 $139 Maintenance - Centennial Pool 59,698 0.100 % $567 $567 $79 $646 Maintenance - Municipal Pool 162,006 0.271 % $1,540 $1,540 $213 $1,753 Library City Hall 511,380 0.854 % $4,860 $4,860 $674 $5,534 Maintenance - Public Safety Center 378,790 0.633 % $3,600 $3,600 $499 $4,099 Maintenance - Senior Citzen Center 137,301 0.229 % $1,305 $1,305 $181 $1,486 Maintenance - Veterans Center 30,544 0.051 % $290 $290 $40 $330 Maintenance - Transit Center 32,283 0.054 % $307 $307 $43 $350 Street Maintenance 1,159,822 1.937 % $11,023 $11,023 $1,528 $12,551 Maintenance - City Park 157,530 0.263 % $1,497 $1,497 $208 $1,705 Maintenance - Pioneer Park 72,121 0.120 % $685 $685 $95 $780 Maintenance - Larry Moore Park 41,104 0.069 % $391 $391 $54 $445 112 IT Cap Replacement 204,284 0.341 % $1,941 $1,941 $269 $2,210 Maintenance - Library Study Ct 3,177 0.005 % $30 $30 $4 $34 Maintenance -Centennial Park 360,355 0.602 % $3,425 $3,425 $475 $3,900 Admin Services Administration 438,616 0.733 % $4,168 $4,168 $578 $4,746 Community Events 9,836 0.016 % $93 $93 $13 $106 Maintenance - Administration 597,324 0.998 % $5,677 $5,677 $787 $6,464 Maintenance - Open Space 62,144 0.104 % $591 $591 $82 $673 115 EVitality 660,010 1.102 % $6,273 $6,273 $870 $7,143 127 Fac Replace 3,450 0.006 % $33 $33 $5 $38 409 PEG 130,202 0.217 % $1,237 $1,237 $172 $1,409 Civic Engagement 140,200 0.234 % $1,332 $1,332 $185 $1,517 238 Downtown Parkting 521,696 0.871 % $4,958 $4,958 $687 $5,645 Tourism 399 0.001 % $4 $4 $1 $5

IVA/Cap9503/25/21





2020


Police Department CAT 323,485 0.540 % $3,074 $3,074 $426 $3,500 ES Emr Prep 528,682 0.883 % $5,024 $5,024 $697 $5,721 ES OES Rsps 145,693 0.243 % $1,385 $1,385 $192 $1,577 Homeless Services 80,110 0.134 % $761 $761 $106 $867 232 Chandler Ranch Spec 86 $1 $1 $1 101 Cap Projects 1,307,484 2.184 % $12,426 $12,426 $1,723 $14,149 117 COP Grants 3,614 0.006 % $34 $34 $5 $39 Youth Comm 65 $1 $1 $1 Maintenance - FS3 Airport 563 0.002 % $2 $2 $2 Total 59,871,423 100.000 % $568,998 $568,998 $77,664 $646,662



IVA/Cap9503/25/21


City Manager OfficeDepartmental Cost

Allocation Summary


2020

Total Citywide Administration

City Council $2,501 $2,501 City Attorney $6,357 $6,357 Admin Services Administration $4,746 $4,746 Accounting Finance $7,654 $7,654 Human Resources $5,881 $5,881 City Clerk $1,573 $1,573 City Hall Annex $823 $823 Information Technology $12,111 $12,111 Non Departmental $5,206 $5,206 Library City Hall $5,534 $5,534 Tourism $5 $5 Civic Engagement $1,517 $1,517 City Treasurer $1,045 $1,045 Risk Management $15,110 $15,110 Police Department Admin $11,420 $11,420 Police Department CAT $3,500 $3,500 Police Dept Patrol Opperations $65,476 $65,476 Police Investigation Detective $6,438 $6,438 Police Dept Comm Services $3,578 $3,578 Police Department Records $3,296 $3,296 Police Department Comm DS $10,784 $10,784 Fire Prevention $3,112 $3,112 ES Emr Prep $5,721 $5,721 ES Emr Rsps $60,840 $60,840 ES OES Rsps $1,577 $1,577 ES Administration $8,689 $8,689 CIP Engineering $1,087 $1,087 Community Events $106 $106 Public Works Admin $2,027 $2,027 Fleet Maintenance $9,412 $9,412 Landfill $4,872 $4,872 Street Maintenance $12,551 $12,551 Street Trees $3,656 $3,656 Drainage Maintenance $2,103 $2,103 Library LSC $112 $112 Library Circ Reg $1,168 $1,168 Library Adult Services $1,647 $1,647 Library Ref Read $2 $2 Library Administration $7,007 $7,007 Library Youth Services $1,332 $1,332 Library Volunteer Services $1,239 $1,239

IVA/Cap9503/25/21



Allocation Summary


2020


Recreation Administration $6,790 $6,790 Recreation Leisure Classes $2,465 $2,465 Recreation Senior Classes $424 $424 Recreation Community Events $76 $76 Youth Comm $1 $1 Aquatics $1,077 $1,077 Maintenance -Centennial Park $3,900 $3,900 Maintenance - City Park $1,705 $1,705 Maintenance - Pioneer Park $780 $780 Maintenance - Sherwood Park $1,485 $1,485 Maintenance - Robbins Field $310 $310 Maintenance - Neighborhood Parks $4,211 $4,211 Maintenance - Barney Park $5,820 $5,820 Maintenance - Uptown Park $437 $437 Maintenance - Sherwood Forest $419 $419 Maintenance - Larry Moore Park $445 $445 Maintenance - Administration $6,464 $6,464 Maintenance - FS2 Sherwood $139 $139 Maintenance - FS3 Airport $2 $2 Maintenance - Centennial Pool $646 $646 Maintenance - Municipal Pool $1,753 $1,753 Maintenance - Public Safety Center $4,099 $4,099 Maintenance - Senior Citzen Center $1,486 $1,486 Maintenance - Veterans Center $330 $330 Maintenance - Transit Center $350 $350 Maintenance - Library Study Ct $34 $34 Maintenance - Open Space $673 $673 Homeless Services $867 $867 Community Development Planning $14,651 $14,651 Community Development Engineering $5,814 $5,814 Community Development - Building $11,432 $11,432 101 Cap Projects $14,149 $14,149 112 IT Cap Replacement $2,210 $2,210 115 EVitality $7,143 $7,143 117 COP Grants $39 $39 125 Capital Replacement Vehicles $13,511 $13,511 127 Fac Replace $38 $38 213 Strts-Traff Signal-Bridge $84 $84 227 CDBG $535 $535 232 Chandler Ranch Spec $1 $1 238 Downtown Parkting $5,645 $5,645

IVA/Cap9503/25/21



Allocation Summary


2020


308 Landscape Lighting $20,139 $20,139 401 Senior Citizens Trust $168 $168 409 PEG $1,409 $1,409 600 Water $108,980 $108,980 601 Wastewater $75,364 $75,364 602 Airport $5,633 $5,633 611 Landfill Closure $1,874 $1,874 711 Successor Agency Housing $397 $397 712 Successor Agency Obligation $7,443 $7,443 Total $646,662 $646,662


Fiscal Year 2020

Prepared by:

SCHEDULE 5.01

ADMINISTRATIVE SERVICES ADMINISTRATION

NATURE AND EXTENT OF SERVICE Administrative Services Administration provides supervision and support Accounting Finance and Human Resources. Costs are allocated as follows:

Accounting Finance - These costs are associated with time spent supporting Accounting Finance. Costs are allocated directly to Accounting Finance.

Human Resources - These costs are associated with time spent supporting Human Resources. Costs are allocated directly to Human Resources.

City Hall Annex Utilities – These costs are associated with rental gas and electric expenditures. Costs are allocated based on square footage occupied of the City Hall Annex.

IVA/Cap9503/25/21


Admin Services AdministrationCosts to be allocated


2020



1001100 - City Council $1,886 $634 $2,520 1001300 - City Manager Office $4,168 $578 $4,746 1001401 - Accounting Finance $5,549 $5,549 1001420 - Human Resources $5,969 $5,969 9000010 - Risk Management $10,120 $10,120 1001340 - City Clerk $887 $887 1001350 - Information Technology $11,641 $11,641 1001560 - Non Departmental $3,804 $3,804



IVA/Cap9503/25/21


Admin Services AdministrationSchedule of costs to be



2020

Total General & Admin Accounting Finance Human Resources City Hall Annex Utilities

Wages & BenefitsSALARIES & WAGES $211,826 $63,548 $84,730 $63,548 FRINGE BENEFITS $86,775 $26,033 $34,710 $26,032 Other Expense and CostSERVICES & SUPPLIES $13,063 $3,919 $5,225 $3,919 CITY HALL RENT/UTILITIES $126,952 $126,952 Departmental Expenditures $438,616 $93,500 $124,665 $93,499 $126,952

Additions: 1stOther $6,054 $6,054 Functional Cost $444,670 $99,554 $124,665 $93,499 $126,952 Reallocate Admin ($99,554) $35,962 $26,971 $36,621 Allocable Costs $444,670 $160,627 $120,470 $163,573 1st Allocation $444,670 $160,627 $120,470 $163,573

Additions: 2ndOther $39,182 $39,182 Functional Cost $39,182 $39,182 Reallocate Admin ($39,182) $14,154 $10,615 $14,413 Allocable Costs $39,182 $14,154 $10,615 $14,413 2nd Allocation $39,182 $14,154 $10,615 $14,413

Total allocated $483,852 $174,781 $131,085 $177,986

IVA/Cap9503/25/21


Admin Services AdministrationDetail allocation of

Accounting Finance


2020


Accounting Finance 100 100.000 % $160,627 $160,627 $14,154 $174,781 Total 100 100.000 % $160,627 $160,627 $14,154 $174,781

(A) Alloc basis: Direct Allocation to Accounting Finance

Source: ASA Admin

IVA/Cap9503/25/21


Admin Services AdministrationDetail allocation ofHuman Resources


2020


Human Resources 100 100.000 % $120,470 $120,470 $10,615 $131,085 Total 100 100.000 % $120,470 $120,470 $10,615 $131,085

(A) Alloc basis: Direct Allocation to Human Resources

Source: ASA Admin

IVA/Cap9503/25/21


Admin Services AdministrationDetail allocation of

City Hall Annex Utilities


2020


Information Technology 33 33.000 % $53,979 $53,979 $4,756 $58,735 Accounting Finance 24 24.000 % $39,258 $39,258 $3,459 $42,717 Human Resources 19 19.000 % $31,079 $31,079 $2,738 $33,817 600 Water 12 12.000 % $19,629 $19,629 $1,730 $21,359 601 Wastewater 12 12.000 % $19,628 $19,628 $1,730 $21,358 Total 100 100.000 % $163,573 $163,573 $14,413 $177,986



IVA/Cap9503/25/21


Admin Services AdministrationDepartmental Cost

Allocation Summary


2020

Total Accounting Finance Human Resources City Hall Annex Utilities

Accounting Finance $217,498 $174,781 $42,717 Human Resources $164,902 $131,085 $33,817 Information Technology $58,735 $58,735 600 Water $21,359 $21,359 601 Wastewater $21,358 $21,358 Total $483,852 $174,781 $131,085 $177,986


Fiscal Year 2020

Prepared by:

SCHEDULE 6.01

ACCOUNTING FINANCE

NATURE AND EXTENT OF SERVICE Accounting Finance provides a variety of financial services that benefit the city organization, including payroll, accounts payable, accounts receivable, accounting, and licensing. Finance Administration provides budgeting technical assistance to city departments and prepares the budget. In addition, Finance Administration oversees purchasing functions for the city organization. A Salary and Wage analysis was used to define the activity cost pools. Costs are allocated as follows:

Payroll - These costs are associated with time spent on payroll activities. Costs are allocated based on Salary and Benefit Expenditures by department and fund.

Accounts Payable/Contracts - These costs are associated with time spent on accounts payable and contracts. Costs are allocated based on Check Count by department and fund.

Budget/CAFR - These costs associated with time spent on budget and preparation of the annual CAFR statement. Costs are allocated

based on Total Expenditures by department and fund (excluding Capital Outlay, Transfers, Debt Service and Contingencies).

Business License/TOT – These costs are associated with Business Licenses and TOT. These costs are identified but not allocated.

Human Resources – These costs are associated with Human Resources. These costs are allocated directly to Human Resources.

Utilities – These costs are associated with annual maintenance contracts. Costs are allocated directly to the Water Fund (600) and Sewer Fund (601).

IVA/Cap9503/25/21


Accounting FinanceCosts to be allocated


2020


Deductions:

GENERAL GOV ($54,835)



1001100 - City Council $3,041 $1,023 $4,064 1001200 - City Attorney $24 $260 $284 1001300 - City Manager Office $6,722 $932 $7,654 1001410 - Admin Services Administration $199,885 $17,613 $217,498 1001420 - Human Resources $16,399 $16,399 9000010 - Risk Management $16,319 $16,319 1001340 - City Clerk $19,947 $19,947 1004401 - City Hall Annex $19,387 $19,387 1001350 - Information Technology $21,619 $21,619 1001560 - Non Departmental $9,509 $9,509



IVA/Cap9503/25/21


Accounting FinanceSchedule of costs to be



2020

Total General & Admin Payroll Accounts Payable/Contract

Budget/CAFR Business License/TOT

Human Resources Utilities

Wages & BenefitsSALARIES & WAGES $303,716 $79,634 $55,702 $69,278 $61,745 $37,357 FRINGE BENEFITS $187,188 $49,081 $34,330 $42,698 $38,055 $23,024 Other Expense and CostOPERATING SVC/SUPPLIES $30,790 $8,073 $5,647 $7,023 $6,260 $3,787 PROFESSIONAL SERVICES $53,814 $53,814 POSTAGE $9,658 $3,863 $5,795 ANNUAL MAINT CONTRACT $62,538 $18,181 $18,181 $18,181 $7,025 $970 GENERAL GOV $54,835 $54,835 LEGAL FEES $4,766 $190 $2,017 $2,331 $228 Departmental Expenditures $707,305 $191,623 $114,050 $141,043 $180,072 $79,319 $228 $970 Cost AdjustmentsDeductions ($54,835) ($54,835)

Additions: 1stAdmin Services Administration $160,627 $20,078 $20,078 $120,471 Other $49,045 $49,045 Functional Cost $862,142 $185,833 $134,128 $161,121 $300,543 $79,319 $228 $970 Reallocate Admin ($185,833) $41,099 $50,827 $64,891 $28,584 $82 $350 Allocable Costs $862,142 $175,227 $211,948 $365,434 $107,903 $310 $1,320 Unallocated ($107,903) ($107,903)1st Allocation $754,239 $175,227 $211,948 $365,434 $310 $1,320

Additions: 2ndAdmin Services Administration $14,154 $1,769 $1,769 $10,616 Other $108,854 $108,854 Functional Cost $123,008 $108,854 $1,769 $1,769 $10,616 Reallocate Admin ($108,854) $24,075 $29,772 $38,011 $16,743 $48 $205 Allocable Costs $123,008 $25,844 $31,541 $48,627 $16,743 $48 $205 Unallocated ($16,743) ($16,743)2nd Allocation $106,265 $25,844 $31,541 $48,627 $48 $205

Total allocated $860,504 $201,071 $243,489 $414,061 $358 $1,525

IVA/Cap9503/25/21


Accounting FinanceDetail allocation of

Payroll


2020


City Council 129,563 0.458 % $803 $803 $803 City Manager Office 477,980 1.691 % $2,962 $2,962 $2,962 Human Resources 362,992 1.284 % $2,250 $2,250 $343 $2,593 City Clerk 101,602 0.359 % $630 $630 $96 $726 Information Technology 699,327 2.473 % $4,334 $4,334 $660 $4,994 City Treasurer 26,976 0.095 % $167 $167 $25 $192 Police Department Admin 894,819 3.165 % $5,546 $5,546 $845 $6,391 Police Dept Patrol Opperations 4,822,148 17.055 % $29,885 $29,885 $4,554 $34,439 Police Investigation Detective 480,379 1.699 % $2,977 $2,977 $454 $3,431 Police Dept Comm Services 296,973 1.050 % $1,840 $1,840 $280 $2,120 Police Department Records 277,172 0.980 % $1,718 $1,718 $262 $1,980 ES Emr Rsps 4,812,354 17.021 % $29,825 $29,825 $4,544 $34,369 ES Administration 373,677 1.322 % $2,316 $2,316 $353 $2,669 CIP Engineering 67,744 0.240 % $420 $420 $64 $484 Public Works Admin 140,088 0.495 % $868 $868 $132 $1,000 Fleet Maintenance 342,160 1.210 % $2,121 $2,121 $323 $2,444 Street Trees 91,621 0.324 % $568 $568 $87 $655 Library Adult Services 124,849 0.442 % $774 $774 $118 $892 Library Administration 514,310 1.819 % $3,187 $3,187 $486 $3,673 Library Youth Services 110,156 0.390 % $683 $683 $104 $787 Library Volunteer Services 113,220 0.400 % $702 $702 $107 $809 Recreation Administration 553,679 1.958 % $3,431 $3,431 $523 $3,954 Recreation Leisure Classes 101,277 0.358 % $628 $628 $96 $724 Aquatics 89,057 0.315 % $552 $552 $84 $636 Maintenance -Centennial Park 78,799 0.279 % $488 $488 $74 $562 Maintenance - City Park 96,555 0.342 % $598 $598 $91 $689 Maintenance - Pioneer Park 24,959 0.088 % $155 $155 $24 $179 Maintenance - Sherwood Park 48,823 0.173 % $303 $303 $46 $349 Maintenance - Robbins Field 12,848 0.045 % $80 $80 $12 $92 Maintenance - Neighborhood Parks 106,355 0.376 % $659 $659 $100 $759 Maintenance - Barney Park 137,459 0.486 % $852 $852 $130 $982 Maintenance - Uptown Park 29,183 0.103 % $181 $181 $28 $209 Maintenance - Sherwood Forest 37,641 0.133 % $233 $233 $36 $269 City Hall Annex 26,712 0.094 % $166 $166 $25 $191 Maintenance - Centennial Pool 48,845 0.173 % $303 $303 $46 $349 Maintenance - Municipal Pool 60,045 0.212 % $372 $372 $57 $429 Library City Hall 157,835 0.558 % $978 $978 $149 $1,127 Maintenance - Public Safety Center 123,109 0.435 % $763 $763 $116 $879 Maintenance - Senior Citzen Center 13,734 0.049 % $85 $85 $13 $98 Maintenance - Veterans Center 8,931 0.032 % $55 $55 $8 $63 Community Development Planning 698,481 2.470 % $4,329 $4,329 $660 $4,989

IVA/Cap9503/25/21



Payroll


2020


Community Development Engineering 380,040 1.344 % $2,355 $2,355 $359 $2,714 Community Development - Building 832,388 2.944 % $5,159 $5,159 $786 $5,945 308 Landscape Lighting 227,144 0.803 % $1,408 $1,408 $214 $1,622 600 Water 2,149,663 7.603 % $13,323 $13,323 $2,030 $15,353 601 Wastewater 3,163,049 11.187 % $19,603 $19,603 $2,987 $22,590 602 Airport 208,426 0.737 % $1,292 $1,292 $197 $1,489 Maintenance - Larry Moore Park 21,217 0.075 % $131 $131 $20 $151 Police Department Comm DS 882,615 3.122 % $5,470 $5,470 $833 $6,303 Street Maintenance 455,557 1.611 % $2,823 $2,823 $430 $3,253 227 CDBG 17,260 0.061 % $107 $107 $16 $123 Civic Engagement 101,601 0.359 % $630 $630 $96 $726 Admin Services Administration 298,601 1.056 % $1,851 $1,851 $1,851 Fire Prevention 248,347 0.878 % $1,539 $1,539 $235 $1,774 Community Events 7,119 0.025 % $44 $44 $7 $51 Library Circ Reg 95,533 0.338 % $592 $592 $90 $682 Maintenance - Administration 254,671 0.901 % $1,578 $1,578 $240 $1,818 Police Department CAT 317,654 1.123 % $1,969 $1,969 $300 $2,269 ES Emr Prep 482,268 1.706 % $2,989 $2,989 $455 $3,444 ES OES Rsps 145,693 0.515 % $903 $903 $138 $1,041 238 Downtown Parkting 270,436 0.961 % $1,674 $1,674 $256 $1,930 Total 28,273,719 100.000 % $175,227 $175,227 $25,844 $201,071

(A) Alloc basis: Salary & Benefit Expenditures by Department and Fund


IVA/Cap9503/25/21



Accounts Payable/Contract


2020


City Manager Office 172 1.117 % $2,367 $2,367 $2,367 Police Department Admin 161 1.045 % $2,216 $2,216 $339 $2,555 Fire Prevention 107 0.695 % $1,473 $1,473 $225 $1,698 Community Development Engineering 86 0.558 % $1,184 $1,184 $181 $1,365 Community Development - Building 195 1.266 % $2,684 $2,684 $410 $3,094 600 Water 2,096 13.610 % $28,847 $28,847 $4,410 $33,257 601 Wastewater 1,909 12.396 % $26,273 $26,273 $4,017 $30,290 602 Airport 324 2.104 % $4,459 $4,459 $682 $5,141 Community Development Planning 269 1.747 % $3,702 $3,702 $566 $4,268 Admin Services Administration 74 0.481 % $1,018 $1,018 $1,018 Street Maintenance 514 3.338 % $7,074 $7,074 $1,081 $8,155 CIP Engineering 62 0.403 % $853 $853 $130 $983 Library Administration 102 0.662 % $1,404 $1,404 $215 $1,619 Recreation Administration 220 1.429 % $3,028 $3,028 $463 $3,491 Maintenance - Administration 192 1.247 % $2,642 $2,642 $404 $3,046 City Council 139 0.903 % $1,913 $1,913 $1,913 City Attorney 24 0.156 % $330 $330 $330 Civic Engagement 26 0.169 % $358 $358 $55 $413 City Clerk 89 0.578 % $1,225 $1,225 $187 $1,412 Information Technology 132 0.857 % $1,817 $1,817 $278 $2,095 City Treasurer 29 0.188 % $399 $399 $61 $460 Human Resources 187 1.214 % $2,574 $2,574 $393 $2,967 Risk Management 7 0.045 % $96 $96 $15 $111 Non Departmental 62 0.403 % $853 $853 $130 $983 Police Dept Patrol Opperations 379 2.461 % $5,216 $5,216 $797 $6,013 Police Investigation Detective 173 1.123 % $2,381 $2,381 $364 $2,745 Police Dept Comm Services 61 0.396 % $840 $840 $128 $968 Police Department Records 70 0.455 % $963 $963 $147 $1,110 Police Department Comm DS 95 0.617 % $1,307 $1,307 $200 $1,507 ES Emr Rsps 347 2.253 % $4,776 $4,776 $730 $5,506 ES Administration 182 1.182 % $2,505 $2,505 $383 $2,888 Community Events 14 0.091 % $193 $193 $29 $222 Public Works Admin 47 0.305 % $647 $647 $99 $746 Fleet Maintenance 705 4.578 % $9,703 $9,703 $1,483 $11,186 Landfill 39 0.253 % $537 $537 $82 $619 Street Trees 186 1.208 % $2,560 $2,560 $391 $2,951 Drainage Maintenance 57 0.370 % $784 $784 $120 $904 Library LSC 23 0.149 % $317 $317 $48 $365 Library Circ Reg 35 0.227 % $482 $482 $74 $556 Library Adult Services 141 0.916 % $1,941 $1,941 $297 $2,238 Library Ref Read 1 0.006 % $14 $14 $2 $16

IVA/Cap9503/25/21





2020


Library Youth Services 67 0.435 % $922 $922 $141 $1,063 Library Volunteer Services 9 0.058 % $124 $124 $19 $143 Recreation Leisure Classes 226 1.468 % $3,110 $3,110 $476 $3,586 Recreation Senior Classes 24 0.156 % $330 $330 $50 $380 Recreation Community Events 60 0.390 % $826 $826 $126 $952 Aquatics 59 0.383 % $812 $812 $124 $936 Maintenance -Centennial Park 227 1.474 % $3,124 $3,124 $478 $3,602 Maintenance - City Park 141 0.916 % $1,941 $1,941 $297 $2,238 Maintenance - Pioneer Park 62 0.403 % $853 $853 $130 $983 Maintenance - Sherwood Park 178 1.156 % $2,450 $2,450 $375 $2,825 Maintenance - Robbins Field 53 0.344 % $729 $729 $112 $841 Maintenance - Neighborhood Parks 214 1.390 % $2,945 $2,945 $450 $3,395 Maintenance - Barney Park 187 1.214 % $2,574 $2,574 $393 $2,967 Maintenance - Uptown Park 45 0.292 % $619 $619 $95 $714 Maintenance - Sherwood Forest 14 0.091 % $193 $193 $29 $222 Maintenance - Larry Moore Park 31 0.201 % $427 $427 $65 $492 City Hall Annex 94 0.610 % $1,294 $1,294 $198 $1,492 Maintenance - FS2 Sherwood 36 0.234 % $495 $495 $76 $571 Maintenance - Centennial Pool 13 0.084 % $179 $179 $27 $206 Maintenance - Municipal Pool 97 0.630 % $1,335 $1,335 $204 $1,539 Library City Hall 327 2.123 % $4,500 $4,500 $688 $5,188 Maintenance - Public Safety Center 256 1.662 % $3,523 $3,523 $539 $4,062 Maintenance - Senior Citzen Center 128 0.831 % $1,762 $1,762 $269 $2,031 Maintenance - Veterans Center 105 0.682 % $1,445 $1,445 $221 $1,666 Maintenance - Transit Center 87 0.565 % $1,197 $1,197 $183 $1,380 Maintenance - Library Study Ct 15 0.097 % $206 $206 $32 $238 Maintenance - Open Space 8 0.052 % $110 $110 $17 $127 112 IT Cap Replacement 62 0.403 % $853 $853 $130 $983 115 EVitality 27 0.175 % $372 $372 $57 $429 125 Capital Replacement Vehicles 49 0.318 % $674 $674 $103 $777 127 Fac Replace 1 0.006 % $14 $14 $2 $16 213 Strts-Traff Signal-Bridge 5 0.032 % $69 $69 $11 $80 227 CDBG 17 0.110 % $234 $234 $36 $270 238 Downtown Parkting 95 0.617 % $1,307 $1,307 $200 $1,507 308 Landscape Lighting 197 1.279 % $2,711 $2,711 $414 $3,125 401 Senior Citizens Trust 12 0.078 % $165 $165 $25 $190 409 PEG 11 0.071 % $151 $151 $23 $174 712 Successor Agency Obligation 15 0.097 % $206 $206 $32 $238 All Other 2,243 14.565 % $30,870 $30,870 $4,719 $35,589 Police Department CAT 13 0.084 % $179 $179 $27 $206 ES Emr Prep 141 0.916 % $1,941 $1,941 $297 $2,238

IVA/Cap9503/25/21





2020


Homeless Services 15 0.097 % $206 $206 $32 $238 232 Chandler Ranch Spec 1 0.010 % $16 $16 $3 $19 Total 15,400 100.000 % $211,948 $211,948 $31,541 $243,489

(A) Alloc basis: Check Count by Department and Fund

Source: Check/Invoice Report

IVA/Cap9503/25/21



Budget/CAFR


2020


712 Successor Agency Obligation 687,853 1.150 % $4,203 $4,203 $579 $4,782 711 Successor Agency Housing 36,712 0.061 % $224 $224 $31 $255 611 Landfill Closure 173,189 0.290 % $1,058 $1,058 $146 $1,204 602 Airport 520,580 0.870 % $3,181 $3,181 $438 $3,619 601 Wastewater 6,964,392 11.644 % $42,551 $42,551 $5,860 $48,411 600 Water 10,070,895 16.838 % $61,532 $61,532 $8,474 $70,006 401 Senior Citizens Trust 15,553 0.026 % $95 $95 $13 $108 308 Landscape Lighting 1,861,031 3.112 % $11,371 $11,371 $1,566 $12,937 227 CDBG 49,431 0.083 % $302 $302 $42 $344 213 Strts-Traff Signal-Bridge 7,759 0.013 % $47 $47 $7 $54 125 Capital Replacement Vehicles 1,248,620 2.088 % $7,629 $7,629 $1,051 $8,680 Community Development Engineering 537,216 0.898 % $3,282 $3,282 $452 $3,734 Community Development Planning 1,353,889 2.264 % $8,272 $8,272 $1,139 $9,411 Aquatics 99,496 0.166 % $608 $608 $84 $692 Recreation Community Events 7,026 0.012 % $43 $43 $6 $49 Recreation Senior Classes 39,189 0.066 % $239 $239 $33 $272 Recreation Leisure Classes 227,829 0.381 % $1,392 $1,392 $192 $1,584 Recreation Administration 627,397 1.049 % $3,833 $3,833 $528 $4,361 Library Youth Services 123,099 0.206 % $752 $752 $104 $856 Library Volunteer Services 114,470 0.191 % $699 $699 $96 $795 Library Administration 647,511 1.083 % $3,956 $3,956 $545 $4,501 Library Ref Read 165 $1 $1 $1 Library Adult Services 152,170 0.254 % $930 $930 $128 $1,058 Library Circ Reg 107,973 0.181 % $660 $660 $91 $751 Library LSC 10,306 0.017 % $63 $63 $9 $72 Landfill 450,202 0.753 % $2,751 $2,751 $379 $3,130 CIP Engineering 100,524 0.168 % $614 $614 $85 $699 ES Administration 802,940 1.342 % $4,906 $4,906 $676 $5,582 ES Emr Rsps 5,622,249 9.400 % $34,351 $34,351 $4,731 $39,082 Fire Prevention 287,598 0.481 % $1,757 $1,757 $242 $1,999 Police Department Comm DS 996,567 1.666 % $6,089 $6,089 $839 $6,928 Police Department Records 304,606 0.509 % $1,861 $1,861 $256 $2,117 Police Dept Comm Services 330,562 0.553 % $2,020 $2,020 $278 $2,298 Police Investigation Detective 594,882 0.995 % $3,635 $3,635 $501 $4,136 Police Dept Patrol Opperations 6,050,627 10.116 % $36,968 $36,968 $5,091 $42,059 Police Department Admin 1,055,323 1.764 % $6,448 $6,448 $888 $7,336 Non Departmental 481,044 0.804 % $2,939 $2,939 $405 $3,344 City Treasurer 96,560 0.161 % $590 $590 $81 $671 Information Technology 1,119,151 1.871 % $6,838 $6,838 $942 $7,780 City Clerk 145,343 0.243 % $888 $888 $122 $1,010 Human Resources 543,479 0.909 % $3,321 $3,321 $457 $3,778

IVA/Cap9503/25/21



Budget/CAFR


2020


City Manager Office 646,445 1.081 % $3,950 $3,950 $3,950 City Council 263,112 0.440 % $1,608 $1,608 $1,608 City Attorney 668,948 1.118 % $4,087 $4,087 $4,087 Risk Management 1,396,271 2.334 % $8,531 $8,531 $1,175 $9,706 Public Works Admin 187,284 0.313 % $1,144 $1,144 $158 $1,302 Community Development - Building 1,056,433 1.766 % $6,455 $6,455 $889 $7,344 Fleet Maintenance 869,739 1.454 % $5,314 $5,314 $732 $6,046 Drainage Maintenance 194,346 0.325 % $1,187 $1,187 $164 $1,351 Street Trees 337,858 0.565 % $2,064 $2,064 $284 $2,348 Maintenance - Sherwood Park 137,185 0.229 % $838 $838 $115 $953 Maintenance - Robbins Field 28,626 0.048 % $175 $175 $24 $199 Maintenance - Neighborhood Parks 389,098 0.651 % $2,377 $2,377 $327 $2,704 Maintenance - Barney Park 537,766 0.899 % $3,286 $3,286 $452 $3,738 Maintenance - Uptown Park 40,427 0.068 % $247 $247 $34 $281 Maintenance - Sherwood Forest 38,697 0.065 % $236 $236 $33 $269 City Hall Annex 76,048 0.127 % $465 $465 $64 $529 Maintenance - FS2 Sherwood 12,818 0.021 % $78 $78 $11 $89 Maintenance - Centennial Pool 59,698 0.100 % $365 $365 $50 $415 Maintenance - Municipal Pool 162,006 0.271 % $990 $990 $136 $1,126 Library City Hall 511,380 0.855 % $3,124 $3,124 $430 $3,554 Maintenance - Public Safety Center 378,790 0.633 % $2,314 $2,314 $319 $2,633 Maintenance - Senior Citzen Center 137,301 0.230 % $839 $839 $116 $955 Maintenance - Veterans Center 30,544 0.051 % $187 $187 $26 $213 Maintenance - Transit Center 32,283 0.054 % $197 $197 $27 $224 Street Maintenance 1,159,822 1.939 % $7,086 $7,086 $976 $8,062 Maintenance - City Park 157,530 0.263 % $962 $962 $133 $1,095 Maintenance - Pioneer Park 72,121 0.121 % $441 $441 $61 $502 Maintenance - Larry Moore Park 41,104 0.069 % $251 $251 $35 $286 112 IT Cap Replacement 204,284 0.342 % $1,248 $1,248 $172 $1,420 Maintenance - Library Study Ct 3,177 0.005 % $19 $19 $3 $22 Maintenance -Centennial Park 360,355 0.602 % $2,202 $2,202 $303 $2,505 Admin Services Administration 438,616 0.733 % $2,680 $2,680 $2,680 Community Events 9,836 0.016 % $60 $60 $8 $68 Maintenance - Administration 597,324 0.999 % $3,650 $3,650 $503 $4,153 Maintenance - Open Space 62,144 0.104 % $380 $380 $52 $432 115 EVitality 660,010 1.104 % $4,033 $4,033 $555 $4,588 127 Fac Replace 3,450 0.006 % $21 $21 $3 $24 409 PEG 130,202 0.218 % $796 $796 $110 $906 Civic Engagement 140,200 0.234 % $857 $857 $118 $975 238 Downtown Parkting 521,696 0.872 % $3,187 $3,187 $439 $3,626 Tourism 399 0.001 % $2 $2 $2

IVA/Cap9503/25/21



Budget/CAFR


2020


Police Department CAT 323,485 0.541 % $1,976 $1,976 $272 $2,248 ES Emr Prep 528,682 0.884 % $3,230 $3,230 $445 $3,675 ES OES Rsps 145,693 0.244 % $890 $890 $123 $1,013 Homeless Services 80,110 0.134 % $489 $489 $67 $556 232 Chandler Ranch Spec 86 $1 $1 $1 101 Cap Projects 1,307,484 2.186 % $7,989 $7,989 $1,100 $9,089 117 COP Grants 3,614 0.006 % $22 $22 ($4) $18 Youth Comm 65 Maintenance - FS3 Airport 563 0.001 % $5 $5 $5 Total 59,810,563 100.000 % $365,434 $365,434 $48,627 $414,061



IVA/Cap9503/25/21


Accounting FinanceDetail allocation ofHuman Resources


2020


Human Resources 100 100.000 % $310 $310 $48 $358 Total 100 100.000 % $310 $310 $48 $358

(A) Alloc basis: Direct Allocation to Human Resources

Source: Accounting Finance

IVA/Cap9503/25/21



Utilities


2020


600 Water 50 50.000 % $660 $660 $103 $763 601 Wastewater 50 50.000 % $660 $660 $102 $762 Total 100 100.000 % $1,320 $1,320 $205 $1,525

(A) Alloc basis: Direct Allocation to Water and Sewer Funds

Source: Finance Salary & Wage Analysis

IVA/Cap9503/25/21


Accounting FinanceDepartmental Cost

Allocation Summary


2020

Total Payroll Accounts Payable/Contract

Budget/CAFR Human Resources Utilities

City Council $4,324 $803 $1,913 $1,608 City Attorney $4,417 $330 $4,087 City Manager Office $9,279 $2,962 $2,367 $3,950 Admin Services Administration $5,549 $1,851 $1,018 $2,680 Human Resources $9,696 $2,593 $2,967 $3,778 $358 City Clerk $3,148 $726 $1,412 $1,010 City Hall Annex $2,212 $191 $1,492 $529 Information Technology $14,869 $4,994 $2,095 $7,780 Non Departmental $4,327 $983 $3,344 Library City Hall $9,869 $1,127 $5,188 $3,554 Tourism $2 $2 Civic Engagement $2,114 $726 $413 $975 City Treasurer $1,323 $192 $460 $671 Risk Management $9,817 $111 $9,706 Police Department Admin $16,282 $6,391 $2,555 $7,336 Police Department CAT $4,723 $2,269 $206 $2,248 Police Dept Patrol Opperations $82,511 $34,439 $6,013 $42,059 Police Investigation Detective $10,312 $3,431 $2,745 $4,136 Police Dept Comm Services $5,386 $2,120 $968 $2,298 Police Department Records $5,207 $1,980 $1,110 $2,117 Police Department Comm DS $14,738 $6,303 $1,507 $6,928 Fire Prevention $5,471 $1,774 $1,698 $1,999 ES Emr Prep $9,357 $3,444 $2,238 $3,675 ES Emr Rsps $78,957 $34,369 $5,506 $39,082 ES OES Rsps $2,054 $1,041 $1,013 ES Administration $11,139 $2,669 $2,888 $5,582 CIP Engineering $2,166 $484 $983 $699 Community Events $341 $51 $222 $68 Public Works Admin $3,048 $1,000 $746 $1,302 Fleet Maintenance $19,676 $2,444 $11,186 $6,046 Landfill $3,749 $619 $3,130 Street Maintenance $19,470 $3,253 $8,155 $8,062 Street Trees $5,954 $655 $2,951 $2,348 Drainage Maintenance $2,255 $904 $1,351 Library LSC $437 $365 $72 Library Circ Reg $1,989 $682 $556 $751 Library Adult Services $4,188 $892 $2,238 $1,058 Library Ref Read $17 $16 $1 Library Administration $9,793 $3,673 $1,619 $4,501 Library Youth Services $2,706 $787 $1,063 $856

IVA/Cap9503/25/21



Allocation Summary


2020



Library Volunteer Services $1,747 $809 $143 $795 Recreation Administration $11,806 $3,954 $3,491 $4,361 Recreation Leisure Classes $5,894 $724 $3,586 $1,584 Recreation Senior Classes $652 $380 $272 Recreation Community Events $1,001 $952 $49 Youth CommAquatics $2,264 $636 $936 $692 Maintenance -Centennial Park $6,669 $562 $3,602 $2,505 Maintenance - City Park $4,022 $689 $2,238 $1,095 Maintenance - Pioneer Park $1,664 $179 $983 $502 Maintenance - Sherwood Park $4,127 $349 $2,825 $953 Maintenance - Robbins Field $1,132 $92 $841 $199 Maintenance - Neighborhood Parks $6,858 $759 $3,395 $2,704 Maintenance - Barney Park $7,687 $982 $2,967 $3,738 Maintenance - Uptown Park $1,204 $209 $714 $281 Maintenance - Sherwood Forest $760 $269 $222 $269 Maintenance - Larry Moore Park $929 $151 $492 $286 Maintenance - Administration $9,017 $1,818 $3,046 $4,153 Maintenance - FS2 Sherwood $660 $571 $89 Maintenance - FS3 Airport $5 $5 Maintenance - Centennial Pool $970 $349 $206 $415 Maintenance - Municipal Pool $3,094 $429 $1,539 $1,126 Maintenance - Public Safety Center $7,574 $879 $4,062 $2,633 Maintenance - Senior Citzen Center $3,084 $98 $2,031 $955 Maintenance - Veterans Center $1,942 $63 $1,666 $213 Maintenance - Transit Center $1,604 $1,380 $224 Maintenance - Library Study Ct $260 $238 $22 Maintenance - Open Space $559 $127 $432 Homeless Services $794 $238 $556 Community Development Planning $18,668 $4,989 $4,268 $9,411 Community Development Engineering $7,813 $2,714 $1,365 $3,734 Community Development - Building $16,383 $5,945 $3,094 $7,344 101 Cap Projects $9,089 $9,089 112 IT Cap Replacement $2,403 $983 $1,420 115 EVitality $5,017 $429 $4,588 117 COP Grants $18 $18 125 Capital Replacement Vehicles $9,457 $777 $8,680 127 Fac Replace $40 $16 $24 213 Strts-Traff Signal-Bridge $134 $80 $54 227 CDBG $737 $123 $270 $344

IVA/Cap9503/25/21



Allocation Summary


2020



232 Chandler Ranch Spec $20 $19 $1 238 Downtown Parkting $7,063 $1,930 $1,507 $3,626 308 Landscape Lighting $17,684 $1,622 $3,125 $12,937 401 Senior Citizens Trust $298 $190 $108 409 PEG $1,080 $174 $906 600 Water $119,379 $15,353 $33,257 $70,006 $763 601 Wastewater $102,053 $22,590 $30,290 $48,411 $762 602 Airport $10,249 $1,489 $5,141 $3,619 611 Landfill Closure $1,204 $1,204 711 Successor Agency Housing $255 $255 712 Successor Agency Obligation $5,020 $238 $4,782 All Other $35,589 $35,589 Total $860,504 $201,071 $243,489 $414,061 $358 $1,525


Fiscal Year 2020

Prepared by:

SCHEDULE 7.01

HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Division provides coordination of the recruitment, selection, training, and evaluation of employees within the City, along with service support to the entire work force through management of employee benefits and oversight of work environment and safety programs. Costs are allocated as follows:

Human Resources – Costs are associated with Human Resources activities. Costs are allocated based on Full Time Equivalents (FTE) by department and fund.

Recruitment – Employee recruitment costs are typically charged directly to the department with open positions, however in some instances, the recruitment charges are incurred in the Human Resources division. These costs are allocated directly to the recruiting department.

Labor Negotiations – These costs are associated with professional services related to labor negotiations. Costs are allocated based on a count of Full Time Equivalents of employees represented by labor union contracts.

Legal – These costs are associated with legal fees. Costs are allocated directly to department and fund incurring expenditures.

Training – These costs are associated with Training and Travel expenditures. Costs are allocated directly to department and fund based on the count of participants.

IVA/Cap9503/25/21


Human ResourcesCosts to be allocated


2020



1001100 - City Council $2,336 $786 $3,122 1001200 - City Attorney $149 $1,601 $1,750 1001300 - City Manager Office $5,165 $716 $5,881 1001410 - Admin Services Administration $151,549 $13,353 $164,902 1001401 - Accounting Finance $8,455 $1,241 $9,696 9000010 - Risk Management $12,539 $12,539 1001340 - City Clerk $7,535 $7,535 1004401 - City Hall Annex $15,348 $15,348 1001350 - Information Technology $9,978 $9,978 1001560 - Non Departmental $5,705 $5,705



IVA/Cap9503/25/21


Human ResourcesSchedule of costs to be



2020

Total General & Admin Human Resources Recruitment Labor Negotiations Legal Training

Wages & BenefitsSALARIES & WAGES $221,721 $221,721 FRINGE BENEFITS $141,271 $141,271 Other Expense and CostOPERATING SVC/SUPPLIES $47,503 $47,503 STAFF RECRUITMENT $23,049 $5,322 $17,727 PROFESSIONAL SERVICES $59,728 $1,080 $58,648 LEGAL FEES $29,317 $12,185 $17,132 TRAVEL & TRAINING $20,890 $2,010 $18,880 Departmental Expenditures $543,479 $431,092 $17,727 $58,648 $17,132 $18,880

Additions: 1stOther $167,654 $167,654 Functional Cost $711,133 $167,654 $431,092 $17,727 $58,648 $17,132 $18,880 Reallocate Admin ($167,654) $132,985 $5,468 $18,092 $5,285 $5,824 Allocable Costs $711,133 $564,077 $23,195 $76,740 $22,417 $24,704 1st Allocation $711,133 $564,077 $23,195 $76,740 $22,417 $24,704

Additions: 2ndOther $68,802 $68,802 Functional Cost $68,802 $68,802 Reallocate Admin ($68,802) $54,574 $2,244 $7,425 $2,169 $2,390 Allocable Costs $68,802 $54,574 $2,244 $7,425 $2,169 $2,390 2nd Allocation $68,802 $54,574 $2,244 $7,425 $2,169 $2,390

Total allocated $779,935 $618,651 $25,439 $84,165 $24,586 $27,094

IVA/Cap9503/25/21


Human ResourcesDetail allocation ofHuman Resources


2020


City Manager Office 1 0.529 % $2,985 $2,985 $2,985 Information Technology 5 2.646 % $14,923 $14,923 $1,508 $16,431 Accounting Finance 5 2.646 % $14,923 $14,923 $14,923 Police Department Admin 3 1.587 % $8,954 $8,954 $905 $9,859 ES Administration 2 1.058 % $5,969 $5,969 $603 $6,572 Library Administration 2 1.058 % $5,969 $5,969 $603 $6,572 600 Water 18 9.524 % $53,722 $53,722 $5,427 $59,149 601 Wastewater 23 12.169 % $68,644 $68,644 $6,935 $75,579 602 Airport 3 1.587 % $8,954 $8,954 $905 $9,859 CIP Engineering 1 0.529 % $2,985 $2,985 $302 $3,287 Recreation Administration 3 1.587 % $8,954 $8,954 $905 $9,859 Community Development - Building 6 3.175 % $17,907 $17,907 $1,809 $19,716 Community Development Engineering 2 1.058 % $5,969 $5,969 $603 $6,572 City Clerk 1 0.529 % $2,985 $2,985 $302 $3,287 Police Dept Patrol Opperations 28 14.815 % $83,567 $83,567 $8,442 $92,009 Police Dept Comm Services 2 1.058 % $5,969 $5,969 $603 $6,572 Police Department Records 1 0.529 % $2,985 $2,985 $302 $3,287 Police Department Comm DS 9 4.762 % $26,861 $26,861 $2,714 $29,575 ES Emr Rsps 29 15.344 % $86,551 $86,551 $8,744 $95,295 Public Works Admin 3 1.587 % $8,954 $8,954 $905 $9,859 Fleet Maintenance 3 1.587 % $8,954 $8,954 $905 $9,859 Library Circ Reg 1 0.529 % $2,985 $2,985 $302 $3,287 Library Adult Services 1 0.529 % $2,985 $2,985 $302 $3,287 Library Youth Services 1 0.529 % $2,985 $2,985 $302 $3,287 Library Volunteer Services 1 0.529 % $2,985 $2,985 $302 $3,287 Recreation Leisure Classes 1 0.529 % $2,985 $2,985 $302 $3,287 Maintenance - Neighborhood Parks 3 1.587 % $8,954 $8,954 $905 $9,859 Maintenance - Barney Park 1 0.529 % $2,985 $2,985 $302 $3,287 Community Development Planning 7 3.704 % $20,892 $20,892 $2,111 $23,003 Fire Prevention 1 0.529 % $2,985 $2,985 $302 $3,287 Street Maintenance 3 1.587 % $8,954 $8,954 $905 $9,859 Library City Hall 2 1.058 % $5,969 $5,969 $603 $6,572 Maintenance - Public Safety Center 3 1.587 % $8,954 $8,954 $905 $9,859 308 Landscape Lighting 3 1.587 % $8,954 $8,954 $905 $9,859 Civic Engagement 1 0.529 % $2,985 $2,985 $302 $3,287 Admin Services Administration 2 1.058 % $5,969 $5,969 $5,969 Police Investigation Detective 3 1.587 % $8,954 $8,954 $905 $9,859 Maintenance - Administration 1 0.529 % $2,985 $2,985 $302 $3,287 238 Downtown Parkting 1 0.529 % $2,985 $2,985 $302 $3,287 Police Department CAT 3 1.591 % $8,943 $8,943 $893 $9,836 Total 189 100.000 % $564,077 $564,077 $54,574 $618,651

IVA/Cap9503/25/21


Human ResourcesDetail allocation ofHuman Resources


2020


(A) Alloc basis: Full Time Equivalent (FTE) by Department/Fund

Source: FTE by ORG and Unit Report

IVA/Cap9503/25/21


Human ResourcesDetail allocation of

Recruitment


2020


ES Administration 525 2.962 % $687 $687 $118 $805 Police Department Admin 7,813 44.074 % $10,223 $10,223 $1,752 $11,975 City Manager Office 7,718 43.538 % $10,099 $10,099 $10,099 Public Works Admin 1,671 9.426 % $2,186 $2,186 $374 $2,560 Total 17,727 100.000 % $23,195 $23,195 $2,244 $25,439

(A) Alloc basis: Direct to Department/Fund

Source: Human Resources

IVA/Cap9503/25/21


Human ResourcesDetail allocation ofLabor Negotiations


2020


Information Technology 3 1.923 % $1,476 $1,476 $146 $1,622 Accounting Finance 3 1.923 % $1,476 $1,476 $1,476 Police Dept Patrol Opperations 28 17.949 % $13,774 $13,774 $1,359 $15,133 Police Dept Comm Services 2 1.282 % $984 $984 $97 $1,081 Police Department Records 1 0.641 % $492 $492 $49 $541 Police Department Comm DS 9 5.769 % $4,427 $4,427 $437 $4,864 ES Emr Rsps 27 17.308 % $13,282 $13,282 $1,310 $14,592 ES Administration 1 0.641 % $492 $492 $49 $541 CIP Engineering 1 0.641 % $492 $492 $49 $541 Public Works Admin 1 0.641 % $492 $492 $49 $541 Fleet Maintenance 3 1.923 % $1,476 $1,476 $146 $1,622 Library Adult Services 1 0.641 % $492 $492 $49 $541 Library Youth Services 1 0.641 % $492 $492 $49 $541 Library Volunteer Services 1 0.641 % $492 $492 $49 $541 Recreation Administration 2 1.282 % $984 $984 $97 $1,081 Recreation Leisure Classes 1 0.641 % $492 $492 $49 $541 Maintenance - Neighborhood Parks 3 1.923 % $1,476 $1,476 $146 $1,622 Maintenance - Barney Park 1 0.641 % $492 $492 $49 $541 Community Development Planning 4 2.564 % $1,968 $1,968 $194 $2,162 Community Development - Building 4 2.564 % $1,968 $1,968 $194 $2,162 600 Water 16 10.256 % $7,871 $7,871 $776 $8,647 601 Wastewater 20 12.821 % $9,838 $9,838 $971 $10,809 602 Airport 2 1.282 % $984 $984 $97 $1,081 Street Maintenance 3 1.923 % $1,476 $1,476 $146 $1,622 Library Circ Reg 1 0.641 % $492 $492 $49 $541 Library City Hall 2 1.282 % $984 $984 $97 $1,081 Maintenance - Public Safety Center 3 1.923 % $1,476 $1,476 $146 $1,622 Community Development Engineering 1 0.641 % $492 $492 $49 $541 308 Landscape Lighting 2 1.282 % $984 $984 $97 $1,081 Civic Engagement 1 0.641 % $492 $492 $49 $541 Police Investigation Detective 3 1.923 % $1,476 $1,476 $146 $1,622 Maintenance - Administration 1 0.641 % $492 $492 $49 $541 238 Downtown Parkting 1 0.641 % $492 $492 $49 $541 Police Department CAT 3 1.924 % $1,472 $1,472 $137 $1,609 Total 156 100.000 % $76,740 $76,740 $7,425 $84,165

(A) Alloc basis: FTE Represented by Labor Union Contracts by Department/Fund

Source: FTE by ORG and Unit

IVA/Cap9503/25/21



Legal


2020


ES Administration 4,355 25.422 % $5,699 $5,699 $551 $6,250 Police Department Admin 7,259 42.373 % $9,499 $9,499 $919 $10,418 600 Water 5,517 32.205 % $7,219 $7,219 $699 $7,918 Total 17,131 100.000 % $22,417 $22,417 $2,169 $24,586

(A) Alloc basis: Direct to Department/Fund

Source: Direct to Department/Fund

IVA/Cap9503/25/21



Training


2020


Civic Engagement 2,249 11.912 % $2,943 $2,943 $285 $3,228 Information Technology 499 2.643 % $653 $653 $63 $716 ES Emr Rsps 5,944 31.483 % $7,778 $7,778 $752 $8,530 Street Maintenance 1,099 5.821 % $1,438 $1,438 $139 $1,577 Library Circ Reg 499 2.643 % $653 $653 $63 $716 Library Volunteer Services 1,099 5.821 % $1,438 $1,438 $139 $1,577 Recreation Administration 499 2.643 % $653 $653 $63 $716 Maintenance - Neighborhood Parks 499 2.643 % $653 $653 $63 $716 Maintenance - Public Safety Center 1,598 8.464 % $2,091 $2,091 $202 $2,293 308 Landscape Lighting 1,099 5.821 % $1,438 $1,438 $139 $1,577 600 Water 1,099 5.821 % $1,438 $1,438 $139 $1,577 601 Wastewater 2,697 14.285 % $3,528 $3,528 $343 $3,871 Total 18,880 100.000 % $24,704 $24,704 $2,390 $27,094

(A) Alloc basis: Count of Participants by Department/Fund

Source: Direct to Department/Fund

IVA/Cap9503/25/21


Human ResourcesDepartmental Cost

Allocation Summary


2020

Total Human Resources Recruitment Labor Negotiations Legal Training

City Manager Office $13,084 $2,985 $10,099 Admin Services Administration $5,969 $5,969 Accounting Finance $16,399 $14,923 $1,476 City Clerk $3,287 $3,287 Information Technology $18,769 $16,431 $1,622 $716 Library City Hall $7,653 $6,572 $1,081 Civic Engagement $7,056 $3,287 $541 $3,228 Police Department Admin $32,252 $9,859 $11,975 $10,418 Police Department CAT $11,445 $9,836 $1,609 Police Dept Patrol Opperations $107,142 $92,009 $15,133 Police Investigation Detective $11,481 $9,859 $1,622 Police Dept Comm Services $7,653 $6,572 $1,081 Police Department Records $3,828 $3,287 $541 Police Department Comm DS $34,439 $29,575 $4,864 Fire Prevention $3,287 $3,287 ES Emr Rsps $118,417 $95,295 $14,592 $8,530 ES Administration $14,168 $6,572 $805 $541 $6,250 CIP Engineering $3,828 $3,287 $541 Public Works Admin $12,960 $9,859 $2,560 $541 Fleet Maintenance $11,481 $9,859 $1,622 Street Maintenance $13,058 $9,859 $1,622 $1,577 Library Circ Reg $4,544 $3,287 $541 $716 Library Adult Services $3,828 $3,287 $541 Library Administration $6,572 $6,572 Library Youth Services $3,828 $3,287 $541 Library Volunteer Services $5,405 $3,287 $541 $1,577 Recreation Administration $11,656 $9,859 $1,081 $716 Recreation Leisure Classes $3,828 $3,287 $541 Maintenance - Neighborhood Parks $12,197 $9,859 $1,622 $716 Maintenance - Barney Park $3,828 $3,287 $541 Maintenance - Administration $3,828 $3,287 $541 Maintenance - Public Safety Center $13,774 $9,859 $1,622 $2,293 Community Development Planning $25,165 $23,003 $2,162 Community Development Engineering $7,113 $6,572 $541 Community Development - Building $21,878 $19,716 $2,162 238 Downtown Parkting $3,828 $3,287 $541 308 Landscape Lighting $12,517 $9,859 $1,081 $1,577 600 Water $77,291 $59,149 $8,647 $7,918 $1,577 601 Wastewater $90,259 $75,579 $10,809 $3,871 602 Airport $10,940 $9,859 $1,081 Total $779,935 $618,651 $25,439 $84,165 $24,586 $27,094


Fiscal Year 2020

Prepared by:

SCHEDULE 8.01

RISK MANAGEMENT

NATURE AND EXTENT OF SERVICE The Insurance ISF Fund was created to house property and liability premiums. Costs are allocated as follows:

Risk Management - These costs are associated with the property and liability premiums. Costs are allocated based on total expenditures by fund/department/division.

IVA/Cap9503/25/21


Risk ManagementCosts to be allocated


2020

1st Allocation 2nd Allocation Sub-total TotalExpenditures Per Financial Statement: $1,396,271 $1,396,271

Total to be allocated $1,396,271 $1,396,271

IVA/Cap9503/25/21


Risk ManagementSchedule of costs to be



2020

Total General & Admin Risk Management

Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostINSURANCE PROP-LIAB $1,394,460 $1,394,460 IDC LEGAL FEES $1,811 $1,811 Departmental Expenditures $1,396,271 $1,396,271 Functional Cost $1,396,271 $1,396,271 Allocable Costs $1,396,271 $1,396,271 1st Allocation $1,396,271 $1,396,271 Functional CostAllocable Costs2nd Allocation

Total allocated $1,396,271 $1,396,271

IVA/Cap9503/25/21


Risk ManagementDetail allocation ofRisk Management


2020


712 Successor Agency Obligation 687,853 1.137 % $15,870 $15,870 $15,870 711 Successor Agency Housing 36,712 0.061 % $847 $847 $847 611 Landfill Closure 173,189 0.286 % $3,996 $3,996 $3,996 602 Airport 520,580 0.860 % $12,011 $12,011 $12,011 601 Wastewater 6,964,392 11.508 % $160,683 $160,683 $160,683 600 Water 10,070,895 16.641 % $232,356 $232,356 $232,356 401 Senior Citizens Trust 15,553 0.026 % $359 $359 $359 308 Landscape Lighting 1,861,031 3.075 % $42,938 $42,938 $42,938 227 CDBG 49,431 0.082 % $1,140 $1,140 $1,140 213 Strts-Traff Signal-Bridge 7,759 0.013 % $179 $179 $179 125 Capital Replacement Vehicles 1,248,620 2.063 % $28,808 $28,808 $28,808 Community Development Engineering 537,216 0.888 % $12,395 $12,395 $12,395 Community Development Planning 1,353,889 2.237 % $31,237 $31,237 $31,237 Aquatics 99,496 0.164 % $2,296 $2,296 $2,296 Recreation Community Events 7,026 0.012 % $162 $162 $162 Recreation Senior Classes 39,189 0.065 % $904 $904 $904 Recreation Leisure Classes 227,829 0.376 % $5,256 $5,256 $5,256 Recreation Administration 627,397 1.037 % $14,475 $14,475 $14,475 Library Youth Services 123,099 0.203 % $2,840 $2,840 $2,840 Library Volunteer Services 114,470 0.189 % $2,641 $2,641 $2,641 Library Administration 647,511 1.070 % $14,939 $14,939 $14,939 Library Ref Read 165 $4 $4 $4 Library Adult Services 152,170 0.251 % $3,511 $3,511 $3,511 Library Circ Reg 107,973 0.178 % $2,491 $2,491 $2,491 Library LSC 10,306 0.017 % $238 $238 $238 Landfill 450,202 0.744 % $10,387 $10,387 $10,387 CIP Engineering 100,524 0.166 % $2,319 $2,319 $2,319 ES Administration 802,940 1.327 % $18,525 $18,525 $18,525 ES Emr Rsps 5,622,249 9.290 % $129,717 $129,717 $129,717 Fire Prevention 287,598 0.475 % $6,635 $6,635 $6,635 Police Department Comm DS 996,567 1.647 % $22,993 $22,993 $22,993 Police Department Records 304,606 0.503 % $7,028 $7,028 $7,028 Police Dept Comm Services 330,562 0.546 % $7,627 $7,627 $7,627 Police Investigation Detective 594,882 0.983 % $13,725 $13,725 $13,725 Police Dept Patrol Opperations 6,050,627 9.998 % $139,600 $139,600 $139,600 Police Department Admin 1,055,323 1.744 % $24,348 $24,348 $24,348 Non Departmental 481,044 0.795 % $11,099 $11,099 $11,099 City Treasurer 96,560 0.160 % $2,228 $2,228 $2,228 Accounting Finance 707,305 1.169 % $16,319 $16,319 $16,319 Information Technology 1,119,151 1.849 % $25,821 $25,821 $25,821 City Clerk 145,343 0.240 % $3,353 $3,353 $3,353

IVA/Cap9503/25/21




2020


Human Resources 543,479 0.898 % $12,539 $12,539 $12,539 City Manager Office 646,445 1.068 % $14,915 $14,915 $14,915 City Council 263,112 0.435 % $6,071 $6,071 $6,071 City Attorney 668,948 1.105 % $15,434 $15,434 $15,434 Risk Management 1,396,271 2.307 % $32,215 $32,215 $32,215 Public Works Admin 187,284 0.309 % $4,321 $4,321 $4,321 Community Development - Building 1,056,433 1.746 % $24,374 $24,374 $24,374 Fleet Maintenance 869,739 1.437 % $20,067 $20,067 $20,067 Drainage Maintenance 194,346 0.321 % $4,484 $4,484 $4,484 Street Trees 337,858 0.558 % $7,795 $7,795 $7,795 Maintenance - Sherwood Park 137,185 0.227 % $3,165 $3,165 $3,165 Maintenance - Robbins Field 28,626 0.047 % $660 $660 $660 Maintenance - Neighborhood Parks 389,098 0.643 % $8,977 $8,977 $8,977 Maintenance - Barney Park 537,766 0.889 % $12,407 $12,407 $12,407 Maintenance - Uptown Park 40,427 0.067 % $933 $933 $933 Maintenance - Sherwood Forest 38,697 0.064 % $893 $893 $893 City Hall Annex 76,048 0.126 % $1,755 $1,755 $1,755 Maintenance - FS2 Sherwood 12,818 0.021 % $296 $296 $296 Maintenance - Centennial Pool 59,698 0.099 % $1,377 $1,377 $1,377 Maintenance - Municipal Pool 162,006 0.268 % $3,738 $3,738 $3,738 Library City Hall 511,380 0.845 % $11,799 $11,799 $11,799 Maintenance - Public Safety Center 378,790 0.626 % $8,739 $8,739 $8,739 Maintenance - Senior Citzen Center 137,301 0.227 % $3,168 $3,168 $3,168 Maintenance - Veterans Center 30,544 0.050 % $705 $705 $705 Maintenance - Transit Center 32,283 0.053 % $745 $745 $745 Street Maintenance 1,159,822 1.916 % $26,759 $26,759 $26,759 Maintenance - City Park 157,530 0.260 % $3,635 $3,635 $3,635 Maintenance - Pioneer Park 72,121 0.119 % $1,664 $1,664 $1,664 Maintenance - Larry Moore Park 41,104 0.068 % $948 $948 $948 112 IT Cap Replacement 204,284 0.338 % $4,713 $4,713 $4,713 Maintenance - Library Study Ct 3,177 0.005 % $73 $73 $73 Maintenance -Centennial Park 360,355 0.595 % $8,314 $8,314 $8,314 Admin Services Administration 438,616 0.725 % $10,120 $10,120 $10,120 Community Events 9,836 0.016 % $227 $227 $227 Maintenance - Administration 597,324 0.987 % $13,781 $13,781 $13,781 Maintenance - Open Space 62,144 0.103 % $1,434 $1,434 $1,434 115 EVitality 660,010 1.091 % $15,228 $15,228 $15,228 127 Fac Replace 3,450 0.006 % $80 $80 $80 409 PEG 130,202 0.215 % $3,004 $3,004 $3,004 Civic Engagement 140,200 0.232 % $3,235 $3,235 $3,235 238 Downtown Parkting 521,696 0.862 % $12,037 $12,037 $12,037

IVA/Cap9503/25/21




2020


Tourism 399 0.001 % $9 $9 $9 Police Department CAT 323,485 0.535 % $7,463 $7,463 $7,463 ES Emr Prep 528,682 0.874 % $12,198 $12,198 $12,198 ES OES Rsps 145,693 0.241 % $3,361 $3,361 $3,361 Homeless Services 80,110 0.132 % $1,848 $1,848 $1,848 232 Chandler Ranch Spec 86 $2 $2 $2 101 Cap Projects 1,307,484 2.160 % $30,166 $30,166 $30,166 117 COP Grants 3,614 0.006 % $83 $83 $83 Youth Comm 65 $1 $1 $1 Maintenance - FS3 Airport 563 0.002 % $16 $16 $16 Total 60,517,868 100.000 % $1,396,271 $1,396,271 $1,396,271

(A) Alloc basis:

Source:

IVA/Cap9503/25/21


Risk ManagementDepartmental Cost

Allocation Summary


2020

Total Risk Management

City Council $6,071 $6,071 City Attorney $15,434 $15,434 City Manager Office $14,915 $14,915 Admin Services Administration $10,120 $10,120 Accounting Finance $16,319 $16,319 Human Resources $12,539 $12,539 City Clerk $3,353 $3,353 City Hall Annex $1,755 $1,755 Information Technology $25,821 $25,821 Non Departmental $11,099 $11,099 Library City Hall $11,799 $11,799 Tourism $9 $9 Civic Engagement $3,235 $3,235 City Treasurer $2,228 $2,228 Risk Management $32,215 $32,215 Police Department Admin $24,348 $24,348 Police Department CAT $7,463 $7,463 Police Dept Patrol Opperations $139,600 $139,600 Police Investigation Detective $13,725 $13,725 Police Dept Comm Services $7,627 $7,627 Police Department Records $7,028 $7,028 Police Department Comm DS $22,993 $22,993 Fire Prevention $6,635 $6,635 ES Emr Prep $12,198 $12,198 ES Emr Rsps $129,717 $129,717 ES OES Rsps $3,361 $3,361 ES Administration $18,525 $18,525 CIP Engineering $2,319 $2,319 Community Events $227 $227 Public Works Admin $4,321 $4,321 Fleet Maintenance $20,067 $20,067 Landfill $10,387 $10,387 Street Maintenance $26,759 $26,759 Street Trees $7,795 $7,795 Drainage Maintenance $4,484 $4,484 Library LSC $238 $238 Library Circ Reg $2,491 $2,491 Library Adult Services $3,511 $3,511 Library Ref Read $4 $4 Library Administration $14,939 $14,939 Library Youth Services $2,840 $2,840

IVA/Cap9503/25/21



Allocation Summary


2020


Library Volunteer Services $2,641 $2,641 Recreation Administration $14,475 $14,475 Recreation Leisure Classes $5,256 $5,256 Recreation Senior Classes $904 $904 Recreation Community Events $162 $162 Youth Comm $1 $1 Aquatics $2,296 $2,296 Maintenance -Centennial Park $8,314 $8,314 Maintenance - City Park $3,635 $3,635 Maintenance - Pioneer Park $1,664 $1,664 Maintenance - Sherwood Park $3,165 $3,165 Maintenance - Robbins Field $660 $660 Maintenance - Neighborhood Parks $8,977 $8,977 Maintenance - Barney Park $12,407 $12,407 Maintenance - Uptown Park $933 $933 Maintenance - Sherwood Forest $893 $893 Maintenance - Larry Moore Park $948 $948 Maintenance - Administration $13,781 $13,781 Maintenance - FS2 Sherwood $296 $296 Maintenance - FS3 Airport $16 $16 Maintenance - Centennial Pool $1,377 $1,377 Maintenance - Municipal Pool $3,738 $3,738 Maintenance - Public Safety Center $8,739 $8,739 Maintenance - Senior Citzen Center $3,168 $3,168 Maintenance - Veterans Center $705 $705 Maintenance - Transit Center $745 $745 Maintenance - Library Study Ct $73 $73 Maintenance - Open Space $1,434 $1,434 Homeless Services $1,848 $1,848 Community Development Planning $31,237 $31,237 Community Development Engineering $12,395 $12,395 Community Development - Building $24,374 $24,374 101 Cap Projects $30,166 $30,166 112 IT Cap Replacement $4,713 $4,713 115 EVitality $15,228 $15,228 117 COP Grants $83 $83 125 Capital Replacement Vehicles $28,808 $28,808 127 Fac Replace $80 $80 213 Strts-Traff Signal-Bridge $179 $179 227 CDBG $1,140 $1,140 232 Chandler Ranch Spec $2 $2

IVA/Cap9503/25/21



Allocation Summary


2020


238 Downtown Parkting $12,037 $12,037 308 Landscape Lighting $42,938 $42,938 401 Senior Citizens Trust $359 $359 409 PEG $3,004 $3,004 600 Water $232,356 $232,356 601 Wastewater $160,683 $160,683 602 Airport $12,011 $12,011 611 Landfill Closure $3,996 $3,996 711 Successor Agency Housing $847 $847 712 Successor Agency Obligation $15,870 $15,870 Total $1,396,271 $1,396,271


Fiscal Year 2020

Prepared by:

SCHEDULE 9.01

CITY CLERK NATURE AND EXTENT OF SERVICE

The City Clerk department coordinates the preparation and distribution of City Council agendas, attends Council meetings, certifies actions taken by the Council, attests to the correctness of documents executed by the Mayor and certifies such matters to various City departments and appropriate agencies. The City Clerk also maintains all City records and documents, including official minutes, resolutions and ordinances of the Council meetings; is responsible for codification, dissemination and update of the City’s Municipal Code; administers oaths of office, attests and seals official documents, receives and files all petitions, appeals, claims and lawsuits against the City; is the filing official for all state and local financial disclosure statements, which include Statements of Economic Interest for members of the City Council, designated employees, certain advisory body members and outside contractors, as well as campaign disclosure statements for all candidates and campaign committees; and coordinates city elections with the County Clerk’s Office for the purpose of electing city officials and to submit measures to the electorate. Costs are allocated as follows:

City Clerk - These costs are associated with the activities of the City Clerk. Costs are allocated based on a county of agenda items by department and fund.

Election Costs – These costs are related to elections functions for the City. These are considered a general government function and as such they are identified but not allocated.

IVA/Cap9503/25/21


City ClerkCosts to be allocated


2020



1000000 - Building Charge $647 $647 1001100 - City Council $625 $210 $835 1001200 - City Attorney $96 $1,030 $1,126 1001300 - City Manager Office $1,381 $192 $1,573 1001401 - Accounting Finance $2,743 $405 $3,148 1001420 - Human Resources $2,985 $302 $3,287 9000010 - Risk Management $3,353 $3,353 1001350 - Information Technology $3,326 $3,326 1001560 - Non Departmental $1,902 $1,902 1004407 - Library City Hall $2,815 $2,815



IVA/Cap9503/25/21


City ClerkSchedule of costs to be



2020

Total General & Admin City Clerk Election Costs

Wages & BenefitsSALARIES & WAGES $55,254 $55,254 FRINGE BENEFITS $46,348 $46,348 Other Expense and CostOPERATING SVC/SUPPLIES $43,501 $43,501 ELECTION EXPENSE $240 $240 Departmental Expenditures $145,343 $145,103 $240

Additions: 1stOther $11,830 $11,830 Functional Cost $157,173 $11,830 $145,103 $240 Reallocate Admin ($11,830) $11,810 $20 Allocable Costs $157,173 $156,913 $260 Unallocated ($260) ($260)1st Allocation $156,913 $156,913

Additions: 2ndOther $10,182 $10,182 Functional Cost $10,182 $10,182 Reallocate Admin ($10,182) $10,165 $17 Allocable Costs $10,182 $10,165 $17 Unallocated ($17) ($17)2nd Allocation $10,165 $10,165


IVA/Cap9503/25/21


City ClerkDetail allocation of

City Clerk


2020


Human Resources 17 4.802 % $7,535 $7,535 $7,535 Accounting Finance 45 12.712 % $19,947 $19,947 $19,947 City Council 45 12.712 % $19,947 $19,947 $19,947 City Manager Office 26 7.345 % $11,525 $11,525 $11,525 Information Technology 3 0.847 % $1,330 $1,330 $139 $1,469 Community Development - Building 9 2.542 % $3,989 $3,989 $418 $4,407 Community Development Engineering 22 6.215 % $9,752 $9,752 $1,021 $10,773 Community Development Planning 45 12.712 % $19,947 $19,947 $2,089 $22,036 Library Administration 5 1.412 % $2,216 $2,216 $232 $2,448 Recreation Administration 14 3.955 % $6,206 $6,206 $650 $6,856 ES Administration 14 3.955 % $6,206 $6,206 $650 $6,856 Police Department Admin 17 4.802 % $7,535 $7,535 $789 $8,324 602 Airport 7 1.977 % $3,103 $3,103 $325 $3,428 600 Water 9 2.542 % $3,989 $3,989 $418 $4,407 601 Wastewater 8 2.260 % $3,546 $3,546 $371 $3,917 Street Maintenance 6 1.695 % $2,660 $2,660 $278 $2,938 CIP Engineering 34 9.605 % $15,071 $15,071 $1,578 $16,649 Civic Engagement 4 1.130 % $1,773 $1,773 $186 $1,959 Maintenance - Administration 20 5.650 % $8,865 $8,865 $928 $9,793 Admin Services Administration 2 0.565 % $887 $887 $887 Public Works Admin 2 0.565 % $884 $884 $93 $977 Total 354 100.000 % $156,913 $156,913 $10,165 $167,078

(A) Alloc basis: Agenda Count by Department/Fund

Source: City Council Agenda

IVA/Cap9503/25/21


City ClerkDepartmental Cost

Allocation Summary


2020

Total City ClerkCity Council $19,947 $19,947 City Manager Office $11,525 $11,525 Admin Services Administration $887 $887 Accounting Finance $19,947 $19,947 Human Resources $7,535 $7,535 Information Technology $1,469 $1,469 Civic Engagement $1,959 $1,959 Police Department Admin $8,324 $8,324 ES Administration $6,856 $6,856 CIP Engineering $16,649 $16,649 Public Works Admin $977 $977 Street Maintenance $2,938 $2,938 Library Administration $2,448 $2,448 Recreation Administration $6,856 $6,856 Maintenance - Administration $9,793 $9,793 Community Development Planning $22,036 $22,036 Community Development Engineering $10,773 $10,773 Community Development - Building $4,407 $4,407 600 Water $4,407 $4,407 601 Wastewater $3,917 $3,917 602 Airport $3,428 $3,428 Total $167,078 $167,078


Fiscal Year 2020

Prepared by:

SCHEDULE 10.01

CITY HALL ANNEX

NATURE AND EXTENT OF SERVICE The City Hall Annex department captures costs to maintain the facility including salaries, benefits, utilities, and supplies. Costs are allocated as follows:

Facility Charge – These costs are associated with facility maintenance. Costs are allocated directly to the occupants of the City Hall Annex building.

IVA/Cap9503/25/21


City Hall AnnexCosts to be allocated


2020



1001100 - City Council $327 $110 $437 1001300 - City Manager Office $723 $100 $823 1001401 - Accounting Finance $1,925 $287 $2,212 9000010 - Risk Management $1,755 $1,755

Total allocated additions: $4,730 $497 $5,227 $5,227

Total to be allocated $80,778 $497 $81,275

IVA/Cap9503/25/21


City Hall AnnexSchedule of costs to be



2020

Total General & Admin CHA Facility Charge

Wages & BenefitsSALARIES & WAGES $16,197 $16,197 FRINGE BENEFITS $10,515 $10,515 Other Expense and CostOPERATING SVC/SUPPLIES $49,336 $49,336 Departmental Expenditures $76,048 $76,048


Additions: 2ndOther $497 $497 Functional Cost $497 $497 Reallocate Admin ($497) $497 Allocable Costs $497 $497 2nd Allocation $497 $497


IVA/Cap9503/25/21


City Hall AnnexDetail allocation of

CHA Facility Charge


2020


Information Technology 33 33.000 % $26,657 $26,657 $288 $26,945 Accounting Finance 24 24.000 % $19,387 $19,387 $19,387 Human Resources 19 19.000 % $15,348 $15,348 $15,348 600 Water 12 12.000 % $9,693 $9,693 $105 $9,798 601 Wastewater 12 12.000 % $9,693 $9,693 $104 $9,797 Total 100 100.000 % $80,778 $80,778 $497 $81,275



IVA/Cap9503/25/21


City Hall AnnexDepartmental Cost

Allocation Summary


2020

Total CHA Facility Charge

Accounting Finance $19,387 $19,387 Human Resources $15,348 $15,348 Information Technology $26,945 $26,945 600 Water $9,798 $9,798 601 Wastewater $9,797 $9,797 Total $81,275 $81,275


Fiscal Year 2020

Prepared by:

SCHEDULE 11.01

INFORMATION TECHNOLOGY

NATURE AND EXTENT OF SERVICE

Information Technology provides computer and telecommunication system support to all City facilities including Police, Emergency Services, City Hall, Public Works, Recreation and the Library. If it is electronic and requires programming, the I.T. Division probably takes care of it. The Information Technology staff designs and maintains the systems including the data and voice communication networks. This division includes a G.I.S. (Geographical Information Systems) Analyst, as well as a Web Specialist to aid in the technological advancement of the City of Paso Robles.

Costs are allocated as follows:

General IT - These costs are associated with networking, software systems, email, and other hardware requirements for installation, maintenance, and replacement. Costs that can be attributed to specific equipment, software and maintenance requests are billed back to the requesting department dollar for dollar. Costs that are not attributable to specific department requests are allocated based on the combined count of AD/Email, Laptop Computers and Personal Computers by department or fund.

GIS – These costs are associated with time spent on GIS services. Costs are allocated evenly to Enterprise Funds.

Maintenance Contracts – These costs are associated with maintenance service contracts expenditures. Costs are allocated directly to the department or fund.

IVA/Cap9503/25/21


Information TechnologyCosts to be allocated


2020

1st Allocation 2nd Allocation Sub-total TotalExpenditures Per Financial Statement: $1,119,151 $1,119,151

Deductions:

GEN GOVERNMENT ($10,710)



1001100 - City Council $4,811 $1,618 $6,429 1001200 - City Attorney $48 $515 $563 1001300 - City Manager Office $10,636 $1,475 $12,111 1001410 - Admin Services Administration $53,979 $4,756 $58,735 1001401 - Accounting Finance $12,989 $1,880 $14,869 1001420 - Human Resources $17,052 $1,717 $18,769 9000010 - Risk Management $25,821 $25,821 1001340 - City Clerk $1,330 $139 $1,469 1004401 - City Hall Annex $26,657 $288 $26,945 1001560 - Non Departmental $9,509 $9,509


Total to be allocated $1,261,764 $21,897 $1,283,661

IVA/Cap9503/25/21


Information TechnologySchedule of costs to be



2020

Total General & Admin General IT GIS Maintenance Contracts

Wages & BenefitsSALARIES & WAGES $440,283 $119,845 $230,356 $90,082 FRINGE BENEFITS $259,044 $70,512 $135,532 $53,000 Other Expense and CostOPERATING SVC/SUPPLIES $208,174 $56,665 $108,917 $42,592 MAINTENANCE CONTRACT $189,760 $119,160 $2,100 $68,500 PROFESSIONAL SERVICES $11,180 $11,180 GEN GOVERNMENT $10,710 $10,710 Departmental Expenditures $1,119,151 $257,732 $605,145 $187,774 $68,500 Cost AdjustmentsDeductions ($10,710) ($10,710)

Additions: 1stOther $153,323 $153,323 Functional Cost $1,261,764 $400,345 $605,145 $187,774 $68,500 Reallocate Admin ($400,345) $281,242 $87,268 $31,835 Allocable Costs $1,261,764 $886,387 $275,042 $100,335 1st Allocation $1,261,764 $886,387 $275,042 $100,335

Additions: 2ndOther $21,897 $21,897 Functional Cost $21,897 $21,897 Reallocate Admin ($21,897) $15,383 $4,773 $1,741 Allocable Costs $21,897 $15,383 $4,773 $1,741 2nd Allocation $21,897 $15,383 $4,773 $1,741

Total allocated $1,283,661 $901,770 $279,815 $102,076

IVA/Cap9503/25/21


Information TechnologyDetail allocation of

General IT


2020


City Council 30 5.629 % $49,890 $49,890 $49,890 City Manager Office 8 1.501 % $13,304 $13,304 $13,304 Accounting Finance 13 2.439 % $21,619 $21,619 $21,619 Human Resources 6 1.126 % $9,978 $9,978 $9,978 Police Department Admin 12 2.251 % $19,956 $19,956 $395 $20,351 Police Dept Patrol Opperations 81 15.197 % $134,704 $134,704 $2,668 $137,372 Police Dept Comm Services 6 1.126 % $9,978 $9,978 $198 $10,176 Police Department Records 14 2.627 % $23,282 $23,282 $461 $23,743 Police Department Comm DS 16 3.002 % $26,608 $26,608 $527 $27,135 ES Emr Rsps 52 9.756 % $86,477 $86,477 $1,713 $88,190 ES Administration 8 1.501 % $13,304 $13,304 $264 $13,568 Public Works Admin 2 0.375 % $3,326 $3,326 $66 $3,392 Fleet Maintenance 6 1.126 % $9,978 $9,978 $198 $10,176 Library LSC 7 1.313 % $11,641 $11,641 $231 $11,872 Library Administration 14 2.627 % $23,282 $23,282 $461 $23,743 Aquatics 6 1.126 % $9,978 $9,978 $198 $10,176 Maintenance - City Park 11 2.064 % $18,293 $18,293 $362 $18,655 Community Development Planning 16 3.002 % $26,608 $26,608 $527 $27,135 Community Development Engineering 4 0.750 % $6,652 $6,652 $132 $6,784 600 Water 45 8.443 % $74,836 $74,836 $1,482 $76,318 601 Wastewater 46 8.630 % $76,499 $76,499 $1,515 $78,014 602 Airport 3 0.563 % $4,989 $4,989 $99 $5,088 Civic Engagement 2 0.375 % $3,326 $3,326 $66 $3,392 Street Maintenance 1 0.188 % $1,663 $1,663 $33 $1,696 City Clerk 2 0.375 % $3,326 $3,326 $3,326 Admin Services Administration 7 1.313 % $11,641 $11,641 $11,641 CIP Engineering 7 1.313 % $11,641 $11,641 $231 $11,872 Street Sweep 4 0.750 % $6,652 $6,652 $132 $6,784 Drainage Maintenance 1 0.188 % $1,663 $1,663 $33 $1,696 Library Circ Reg 12 2.251 % $19,956 $19,956 $395 $20,351 Library Adult Services 1 0.188 % $1,663 $1,663 $33 $1,696 Library Ref Read 13 2.439 % $21,619 $21,619 $428 $22,047 Library Youth Services 6 1.126 % $9,978 $9,978 $198 $10,176 Library Volunteer Services 1 0.188 % $1,663 $1,663 $33 $1,696 Recreation Administration 19 3.565 % $31,597 $31,597 $626 $32,223 Recreation Leisure Classes 1 0.188 % $1,663 $1,663 $33 $1,696 Recreation Community Events 1 0.188 % $1,663 $1,663 $33 $1,696 Maintenance - Neighborhood Parks 1 0.188 % $1,663 $1,663 $33 $1,696 Library City Hall 9 1.689 % $14,967 $14,967 $296 $15,263 308 Landscape Lighting 2 0.375 % $3,326 $3,326 $66 $3,392 Maintenance - Public Safety Center 3 0.563 % $4,989 $4,989 $99 $5,088

IVA/Cap9503/25/21



General IT


2020


Maintenance - Barney Park 1 0.188 % $1,663 $1,663 $33 $1,696 Community Development - Building 16 3.002 % $26,608 $26,608 $527 $27,135 All Other 17 3.186 % $28,275 $28,275 $558 $28,833 Total 533 100.000 % $886,387 $886,387 $15,383 $901,770

(A) Alloc basis: Count of Devices/Email by Department/Fund

Source: Information Technology Equipment Listing Report

IVA/Cap9503/25/21



GIS


2020


All Other 33 33.000 % $90,764 $90,764 $1,575 $92,339 600 Water 23 23.000 % $63,260 $63,260 $1,098 $64,358 601 Wastewater 22 22.000 % $60,509 $60,509 $1,050 $61,559 602 Airport 22 22.000 % $60,509 $60,509 $1,050 $61,559 Total 100 100.000 % $275,042 $275,042 $4,773 $279,815

(A) Alloc basis: Direct Allocation

Source: Information Technology Salary & Wage Analysis

IVA/Cap9503/25/21



Maintenance Contracts


2020


ES Administration 7,122 10.397 % $10,432 $10,432 $181 $10,613 CIP Engineering 421 0.615 % $617 $617 $11 $628 Library Administration 748 1.092 % $1,096 $1,096 $19 $1,115 Community Development Planning 15,130 22.088 % $22,162 $22,162 $385 $22,547 Community Development Engineering 17,505 25.555 % $25,640 $25,640 $445 $26,085 Community Development - Building 17,084 24.940 % $25,024 $25,024 $434 $25,458 600 Water 2,374 3.466 % $3,477 $3,477 $60 $3,537 601 Wastewater 7,122 10.397 % $10,432 $10,432 $181 $10,613 Police Department Admin 994 1.450 % $1,455 $1,455 $25 $1,480 Total 68,500 100.000 % $100,335 $100,335 $1,741 $102,076

(A) Alloc basis: Direct Allocation to Department/Fund

Source: Information Technology

IVA/Cap9503/25/21


Information TechnologyDepartmental Cost

Allocation Summary


2020

Total General IT GIS Maintenance Contracts

City Council $49,890 $49,890 City Manager Office $13,304 $13,304 Admin Services Administration $11,641 $11,641 Accounting Finance $21,619 $21,619 Human Resources $9,978 $9,978 City Clerk $3,326 $3,326 Library City Hall $15,263 $15,263 Civic Engagement $3,392 $3,392 Police Department Admin $21,831 $20,351 $1,480 Police Dept Patrol Opperations $137,372 $137,372 Police Dept Comm Services $10,176 $10,176 Police Department Records $23,743 $23,743 Police Department Comm DS $27,135 $27,135 ES Emr Rsps $88,190 $88,190 ES Administration $24,181 $13,568 $10,613 CIP Engineering $12,500 $11,872 $628 Public Works Admin $3,392 $3,392 Fleet Maintenance $10,176 $10,176 Street Maintenance $1,696 $1,696 Street Sweep $6,784 $6,784 Drainage Maintenance $1,696 $1,696 Library LSC $11,872 $11,872 Library Circ Reg $20,351 $20,351 Library Adult Services $1,696 $1,696 Library Ref Read $22,047 $22,047 Library Administration $24,858 $23,743 $1,115 Library Youth Services $10,176 $10,176 Library Volunteer Services $1,696 $1,696 Recreation Administration $32,223 $32,223 Recreation Leisure Classes $1,696 $1,696 Recreation Community Events $1,696 $1,696 Aquatics $10,176 $10,176 Maintenance - City Park $18,655 $18,655 Maintenance - Neighborhood Parks $1,696 $1,696 Maintenance - Barney Park $1,696 $1,696 Maintenance - Public Safety Center $5,088 $5,088 Community Development Planning $49,682 $27,135 $22,547 Community Development Engineering $32,869 $6,784 $26,085 Community Development - Building $52,593 $27,135 $25,458 308 Landscape Lighting $3,392 $3,392 600 Water $144,213 $76,318 $64,358 $3,537

IVA/Cap9503/25/21


Information TechnologyDepartmental Cost

Allocation Summary


2020

Total General IT GIS Maintenance Contracts

601 Wastewater $150,186 $78,014 $61,559 $10,613 602 Airport $66,647 $5,088 $61,559 All Other $121,172 $28,833 $92,339 Total $1,283,661 $901,770 $279,815 $102,076


Fiscal Year 2020

Prepared by:

SCHEDULE 12.01

NON-DEPARTMENTAL NATURE AND EXTENT OF SERVICE This department is used to allocate certain General Fund costs not associated with specific departments. General costs associated with office expense, copy and printing, data communications, postage and information technology replacement are allocated through a direct internal allocation. Costs are allocated as follows:

General Government - These costs are related to expenditures that are general governmental in nature and cannot be allocated. Costs

are identified but not allocated.

OPEB – These costs are related to the bi-annual actuarial study on OPEB. Costs are allocated based on Full Time Equivalents (FTE) by department and fund.

IVA/Cap9503/25/21


Non DepartmentalCosts to be allocated


2020



1001100 - City Council $2,068 $696 $2,764 1001300 - City Manager Office $4,572 $634 $5,206 1001401 - Accounting Finance $3,792 $535 $4,327 9000010 - Risk Management $11,099 $11,099



IVA/Cap9503/25/21


Non DepartmentalSchedule of costs to be



2020

Total General & Admin General Government OBEP

Other Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostOPERATING SVC/SUPPLIES $18,024 $18,024 PROFESSIONAL SERVICES $113,520 $113,520 OPEB $349,500 $349,500 Departmental Expenditures $481,044 $131,544 $349,500

Additions: 1stOther $21,531 $21,531 Functional Cost $502,575 $21,531 $131,544 $349,500 Reallocate Admin ($21,531) $5,888 $15,643 Allocable Costs $502,575 $137,432 $365,143 Unallocated ($137,432) ($137,432)1st Allocation $365,143 $365,143

Additions: 2ndOther $1,865 $1,865 Functional Cost $1,865 $1,865 Reallocate Admin ($1,865) $510 $1,355 Allocable Costs $1,865 $510 $1,355 Unallocated ($510) ($510)2nd Allocation $1,355 $1,355


IVA/Cap9503/25/21


Non DepartmentalDetail allocation of

OBEP


2020


City Manager Office 1 0.521 % $1,902 $1,902 $1,902 Information Technology 5 2.604 % $9,509 $9,509 $9,509 Human Resources 3 1.563 % $5,705 $5,705 $5,705 Accounting Finance 5 2.604 % $9,509 $9,509 $9,509 Police Department Admin 3 1.563 % $5,705 $5,705 $23 $5,728 ES Administration 2 1.042 % $3,804 $3,804 $15 $3,819 Library Administration 2 1.042 % $3,804 $3,804 $15 $3,819 600 Water 18 9.375 % $34,232 $34,232 $139 $34,371 601 Wastewater 23 11.979 % $43,741 $43,741 $178 $43,919 602 Airport 3 1.563 % $5,705 $5,705 $23 $5,728 CIP Engineering 1 0.521 % $1,902 $1,902 $8 $1,910 Recreation Administration 3 1.563 % $5,705 $5,705 $23 $5,728 Community Development - Building 6 3.125 % $11,411 $11,411 $46 $11,457 Community Development Engineering 2 1.042 % $3,804 $3,804 $15 $3,819 City Clerk 1 0.521 % $1,902 $1,902 $1,902 Police Dept Patrol Opperations 28 14.583 % $53,250 $53,250 $217 $53,467 Police Dept Comm Services 2 1.042 % $3,804 $3,804 $15 $3,819 Police Department Records 1 0.521 % $1,902 $1,902 $8 $1,910 Police Department Comm DS 9 4.688 % $17,116 $17,116 $70 $17,186 ES Emr Rsps 29 15.104 % $55,152 $55,152 $225 $55,377 Public Works Admin 3 1.563 % $5,705 $5,705 $23 $5,728 Fleet Maintenance 3 1.563 % $5,705 $5,705 $23 $5,728 Library Circ Reg 1 0.521 % $1,902 $1,902 $8 $1,910 Library Adult Services 1 0.521 % $1,902 $1,902 $8 $1,910 Library Youth Services 1 0.521 % $1,902 $1,902 $8 $1,910 Library Volunteer Services 1 0.521 % $1,902 $1,902 $8 $1,910 Recreation Leisure Classes 1 0.521 % $1,902 $1,902 $8 $1,910 Maintenance - Neighborhood Parks 3 1.563 % $5,705 $5,705 $23 $5,728 Maintenance - Barney Park 1 0.521 % $1,902 $1,902 $8 $1,910 Community Development Planning 7 3.646 % $13,313 $13,313 $54 $13,367 Fire Prevention 1 0.521 % $1,902 $1,902 $8 $1,910 Street Maintenance 3 1.563 % $5,705 $5,705 $23 $5,728 Library City Hall 2 1.042 % $3,804 $3,804 $15 $3,819 Maintenance - Public Safety Center 3 1.563 % $5,705 $5,705 $23 $5,728 308 Landscape Lighting 3 1.563 % $5,705 $5,705 $23 $5,728 Civic Engagement 1 0.521 % $1,902 $1,902 $8 $1,910 Admin Services Administration 2 1.042 % $3,804 $3,804 $3,804 Police Investigation Detective 3 1.563 % $5,705 $5,705 $23 $5,728 Maintenance - Administration 1 0.521 % $1,902 $1,902 $8 $1,910 238 Downtown Parkting 1 0.521 % $1,902 $1,902 $8 $1,910 Police Department CAT 3 1.553 % $5,703 $5,703 $25 $5,728

IVA/Cap9503/25/21


Non DepartmentalDetail allocation of

OBEP


2020


Total 192 100.000 % $365,143 $365,143 $1,355 $366,498

(A) Alloc basis: Full Time Equivalent (FTE) by Department/Fund

Source: FTE by ORG and Unit

IVA/Cap9503/25/21


Non DepartmentalDepartmental Cost

Allocation Summary


2020

Total OBEPCity Manager Office $1,902 $1,902 Admin Services Administration $3,804 $3,804 Accounting Finance $9,509 $9,509 Human Resources $5,705 $5,705 City Clerk $1,902 $1,902 Information Technology $9,509 $9,509 Library City Hall $3,819 $3,819 Civic Engagement $1,910 $1,910 Police Department Admin $5,728 $5,728 Police Department CAT $5,728 $5,728 Police Dept Patrol Opperations $53,467 $53,467 Police Investigation Detective $5,728 $5,728 Police Dept Comm Services $3,819 $3,819 Police Department Records $1,910 $1,910 Police Department Comm DS $17,186 $17,186 Fire Prevention $1,910 $1,910 ES Emr Rsps $55,377 $55,377 ES Administration $3,819 $3,819 CIP Engineering $1,910 $1,910 Public Works Admin $5,728 $5,728 Fleet Maintenance $5,728 $5,728 Street Maintenance $5,728 $5,728 Library Circ Reg $1,910 $1,910 Library Adult Services $1,910 $1,910 Library Administration $3,819 $3,819 Library Youth Services $1,910 $1,910 Library Volunteer Services $1,910 $1,910 Recreation Administration $5,728 $5,728 Recreation Leisure Classes $1,910 $1,910 Maintenance - Neighborhood Parks $5,728 $5,728 Maintenance - Barney Park $1,910 $1,910 Maintenance - Administration $1,910 $1,910 Maintenance - Public Safety Center $5,728 $5,728 Community Development Planning $13,367 $13,367 Community Development Engineering $3,819 $3,819 Community Development - Building $11,457 $11,457 238 Downtown Parkting $1,910 $1,910 308 Landscape Lighting $5,728 $5,728 600 Water $34,371 $34,371 601 Wastewater $43,919 $43,919 602 Airport $5,728 $5,728 Total $366,498 $366,498


Fiscal Year 2020

Prepared by:

SCHEDULE 13.01 LIBRARY/CITY HALL

NATURE AND EXTENT OF SERVICE This department is used to capture General Fund costs to maintain the facility including salaries, benefits, utilities and supplies. Costs are allocated as follows:

Facility Charge – These costs are associated with facility maintenance. Costs are allocated based on the square footage occupied by department and fund.

IVA/Cap9503/25/21


Library City HallCosts to be allocated


2020



1001100 - City Council $2,198 $739 $2,937 1001200 - City Attorney $5 $5 1001300 - City Manager Office $4,860 $674 $5,534 1001401 - Accounting Finance $8,602 $1,267 $9,869 1001420 - Human Resources $6,953 $700 $7,653 9000010 - Risk Management $11,799 $11,799 1001350 - Information Technology $14,967 $296 $15,263 1001560 - Non Departmental $3,804 $15 $3,819



IVA/Cap9503/25/21


Library City HallSchedule of costs to be



2020

Total General & Admin Facility Charge

Wages & BenefitsSALARIES & WAGES $95,308 $95,308 FRINGE BENEFITS $62,527 $62,527 Other Expense and CostOPERATING SVC/SUPPLIES $353,545 $353,545 Departmental Expenditures $511,380 $511,380




IVA/Cap9503/25/21


Library City HallDetail allocation of

Facility Charge


2020


Library Administration 18,678 65.130 % $367,700 $367,700 $2,481 $370,181 CIP Engineering 500 1.743 % $9,843 $9,843 $66 $9,909 Community Development Planning 320 1.116 % $6,300 $6,300 $43 $6,343 600 Water 374 1.304 % $7,363 $7,363 $50 $7,413 601 Wastewater 286 0.997 % $5,630 $5,630 $38 $5,668 All Other 7,040 24.548 % $138,591 $138,591 $935 $139,526 City Manager Office 510 1.778 % $10,040 $10,040 $10,040 City Clerk 143 0.499 % $2,815 $2,815 $2,815 City Council 205 0.715 % $4,036 $4,036 $4,036 Community Development Engineering 80 0.279 % $1,575 $1,575 $11 $1,586 Community Development - Building 400 1.395 % $7,875 $7,875 $53 $7,928 Civic Engagement 142 0.496 % $2,795 $2,795 $19 $2,814 Total 28,678 100.000 % $564,563 $564,563 $3,696 $568,259

(A) Alloc basis: Square Footage by Occupied by Department and Fund


IVA/Cap9503/25/21


Library City HallDepartmental Cost

Allocation Summary


2020

Total Facility ChargeCity Council $4,036 $4,036 City Manager Office $10,040 $10,040 City Clerk $2,815 $2,815 Civic Engagement $2,814 $2,814 CIP Engineering $9,909 $9,909 Library Administration $370,181 $370,181 Community Development Planning $6,343 $6,343 Community Development Engineering $1,586 $1,586 Community Development - Building $7,928 $7,928 600 Water $7,413 $7,413 601 Wastewater $5,668 $5,668 All Other $139,526 $139,526 Total $568,259 $568,259

Documents

FY 2015 Cost Allocation Plan - PRCity