HomeMy WebLinkAboutCC Reso No 2018-097 Citywide User Fee Study Fee Schedule & Cost Allocation PlanRESOLUTTON NO. 20,t8--097
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ADOPTING A CITY.WIDE COMPREHENSIVE USER FEE STUDY,
ADOPTING A COMPREHENSIVE FEE SCHEDULE ESTABLISHING AND
AMENDING CERTAIN SERVICES RELATED FEES FOR CITY SERVICES,
ADOPTING THE COST ALLOCATION PLAN
Whereas, it is the intent of the City Council (Council) of the City of Lake Elsinore (City) to require
the ascertainment and recovery of costs reasonably borne from fees and charges levied therefor
in providing the regulation, products or services; and,
Whereas, the Council adopted prior ordinances and resolutions relating to such fees and charges,
including:
(a) Ordinance No. 790 on April 14, '1987 , providing for Fee and Service Charge Revenue/Cost
Comparison System; and,
(b) Resolution No. 94-25a on May 10, 1994, amending the City's user fees to incorporate lake
use fees; and,
(c) Resolution No. 95-8 on February 28, 1995, amending the City's user fees to incorporate
fees for nuisance abatement; and,
(d) Resolution No.97-6 on February 1, 1997, modifying the fee structure, amending the user
fees and repealing Resolution No. 94-25a; and,
(e) Resolution No. 97-14 on March 11, 1997, amending the userfees for nuisance abatement
by and repealing Resolution No. 95-8; and,
(0 Resolution No. 2000-52 on December 7, 2000, modifying the fee structure, amending the
user fees and repealing Resolution No. 97-6; and,
(g) Resolution No. 2008-50 on May 8, 2008, amending the user fees to incorporate fees for
registration of abandoned residential properties.
Whereas, the City's Municipal Code Section 3.40.030 defines the costs reasonably borne as:
(h) All applicable direct costs including, but not limited to, salaries, wages, overtime, employee
fringe benefits, services and supplies, maintenance and operation expenses, contracted
services, special supplies, and any other direct expense incurred; and,
(i) All applicable indirect costs including, but not restricted to, building maintenance and
operations, equipment maintenance and operations, communications expenses, computer
costs, printing and reproduction, and like expenses when distributed on an accounted and
documented rational proration system; and,
0 Fixed asset recovery expenses, consisting of depreciation of fixed assets, and additional
fixed asset expense recovery charges calculated on the current estimated cost of replacement,
divided by the approximate life expectancy of the fixed asset. A further additional charge to
make up the difference between book value depreciation not previously recovered and
reserved in cash and the full cost of replacement, which also shall be calculated and considered
a cost so as to recover such unrecovered costs between book value and cost of replacement
over the remainlng life of the asset; and,
(k) General overhead, expressed as a percentage, distributing and charging the expenses of
the Council, City Manager, Finance Department, City Clerk, City Treasurer, City Attorney's
CC Reso. No.2018-097
Page 2 of 5
Office, Community Promotion, Personnel Office, and all other staff and support service
provided to the entire City organization. Overhead shall be prorated between tax-financed
services and fee-financed services based on said percentage so that each of the taxes, fees
and charges shall proportionately defray such overhead costs; and,
O Departmental overhead, expressed as a percentage, dishibuting and charging the cost of
each department head and his or her supporting expenses as enumerated in subsections (a),
(b), and (c) of this section; and,
(m) Debt service costs, consisting of repayment of principal, payment of interest, trustee fees
and administrative expenses for all applicable bond, certificate, or securities issues or loans.
Any required coverage factors of added reserves beyond basic debt service costs also shall
be considered a cost if required by covenant within any securities ordinance, resolution,
indenture or general law applicable to the City. [Ord. 790 S 3, 1987. Code 1987 S 3.32.030];
and,
Whereas, the Council has conducted an extensive analysis of its services, the costs reasonably
borne by the City in providing those services, the beneficiaries ofthose services, and the revenues
produced by those paying fees and charges for special services, and
(a) The council has determined that city staff provides many types of services involving
requests by City customers (Applicants); and,
(b) The city currently imposes service fees (Service Fees) upon Applicants to recover the
costs of staff time, copying costs, and other expenses related to providing these services; and,
(c) current user fees charged for the city's services do not adequately recoup the city's costs
of providing certain services and thus, a significant amount of these costs are currently paid
out of the City's general fund and, therefore, borne by the general public; and,
(d) The Council finds that providing these services is of special benefit to Applicants both
ieparate and apart from the general benefit to the public; and therefore, in the interests of
faiiness to the general public, the City desires to better recover the costs of providing these
services from Applicants who have sought the city's services by revising its schedule of city-
Wide User Fees; and,
(e) The proposed user fees are initially based upon the information contained in a document
by City staff and Consultant (Consultant) entitled "City of Lake Elsinore Comprehensive User
Fee Study Report" (Fee Study), dated December 12,2017, and updated by staff to reflect
current costs of the City to provide the services; and,
(0 Based upon the Fee Study and the updated information, the City (i) identifies the purpose
of the proposed fees, (ii) identifies the use to which the fees will be put, (iii) demonstrates a
reasonable relationship between the fees' use and the types of projects on which the fees are
imposed, and (iv) demonstrates a reasonabte relationship between the amount of the fees and
the cost of the city,s services aftributable to the applications on which the fees are imposed;
and,
(g) Pursuant to state law, the City may impose service fees services; and,
(h) Pursuant to Government Code Section 66000, et seg., the City is empowered to impose
User Fees covering up to 100 percent of the actual costs of providing services to Applicants;
and,
(D The City desires to adjust certain fees up to the actual costs incurred by the City in
providing these services; and,
I
CC Reso. No.2018-097
Page 3 of 5
(j) Section 3.40.030 of the Lake Elsinore Municipal Code (LEMC) provides that the City may
set fees to recoup costs reasonably borne by the City by means of adopting a resolution of the
Council, after compliance with the requirements of state law; and,
(k) Government Code Section 66014 et al. allows local agencies to charge fees for various
activities as long as those fees do nol exceed the estimated reasonable costs of provided the
service for which the fee is intended; and,
(l) Pursuant to Government Code Sections 66014, 66017 and 66018 and the LEMC, the
specific fees to be charged for certain regulations, services and products must be adopted by
resolution, following notice and public hearing; and, Notice of public hearing has been given
pursuant to Government Code Section 6062a, and written notice has been provided to
interested parties who filed written requests for mailed notice of meetings on new or increased
service charges; and,
(m) The Council conducted a duly noticed public hearing on March 13, 201g, at which time
the public was invited to make oral and written presentations as part of the regularly scheduled
meeting prior to the adoption of this Resolution; and,
(n) At least frfteen (15) days prior to the public hearing referenced above, the City made
available for public inspection information required under Government Code Section 66006, et
seg.,'and,
(o) The City published notice of the public hearing as described above an accordance with
Government code sections 6062(a), 66014, 66016, 66017 and 66018 for the various service
fees; and, the establishment and increase of service fees is statutorily and categorically exempt
from the requirements of the California Environmental Quality Act because setting Service
Fees and Development Fees fits within the statutory exemptions for local agency decisions
involving rates, tolls or other charges pursuant to Publlc Resources code section 21ogo(b)(8)
and Section 15273 of the California Environmental Quality Act Guidelines this Resolution is
not "an essential step culminating in action which may affect the environment',.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE DOES HEREBY
RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. lncorporation of Recitals. The Recitals set forth above are true and correct and
incorporated herein by reference.
qecti.ol 2. Adoption ofthe Report and Methodoloov. The Council hereby approves the Fee Study,
dated December 12, 2017 , and updated by staff to reflect current costs of the city to provide the
services and adopts the methodology for calculating and collecting the fees and charges
established therein.
section 3. Adoption of Fees and charqes. The council hereby adopts the "city of Lake Elsinore
City-Wide User Fee Schedule" (Fee Schedule) as set forth in attached Exhibit ,,A,, to this
Resolution and incorporated by this reference. Unless otherwise stated in the Fee Schedule, all
Service Fees shall be paid to the City by the Applicant prior to the City's performance of the
requested services.
section 4. Annual lncrease. As recommended in the Fee schedule, user fees shall be subject to
an automatic annual adjustment on July 1$ of each year based on the consumer price lndex
CC Reso. No.2018-097
Page 4 of 5
(CPl) - All Urban Consumers - Los Angeles, Riverside, and Orange County - CA for the twelve-
month period prior to April 1"r of the year in which the change will be effective.
Section 5. Reoeal of Conflictinq Resolutions or Executive Orders. lt is the desire of the Council
that all fees and charges for services, programs or products be set forth in one document for ease
of reference. Accordingly, any and all provisions of prior Resolutions ofthe Council or Executive
Orders establishing or modifying fees for the services, programs or products set forth in Exhibit
"A," are hereby repealed and replaced as of the effective date of this Resolution in the manner
set forth in Exhibit "A;" provided, however, that such repeal shall not excuse or affect the failure
of any person or entity to pay any fee heretofore imposed upon such person or entity. The Council
desires to clarify that in adopting this Resolution, it is taking action only on those fees for the
services, programs or products set forth in Exhibit "A", which have been modified, from prior
Resolutions oi the Council or Executive Orders. The remaining fees that have not been modified
from prior Resolutions or Executive Orders shall remain in full force and effect and are hereby
restated for convenience so that all fees are set forth in one document.
section 6. Environmental Exemotion. The adoption of this Resolution is exempt from the
Cm]fr-ia E1/ironmental euatity Act (CEQA, Public Resources Code Sections 21000 ef seq.),
because it approves and sets forth a procedure for determining fees for the purpose of meeting
the operating expenses of city departments, as set forth in Public Resources code section
21080(b)(8)(A).
section 7. Severabilitv. lf any section, subsection, subdivision, paragraph, sentence, clause or
EfEG-of tnis nesotution or any part hereof is for any reason held to be invalid or unconstitutional,
such decision shall not affect the validity of the remaining portion of this Resolution or any part
thereof. The Council hereby declares that it would have passed each section, subsection,
subdivision, paragraph, sentence, clause or phrase hereof, irrespective of the fact that any one
or more seciion, -su6section, subdivision, paragraph, sentence, clause or phrase be declared
invalid or unconstitutional.
Section 8. Adootion of comprehensive user Fee schgdulq and cost Allocation Plan. The Fee
Sfrffiana Cost nttocation Plan is hereby approved and adopted as attached per Exhibits A
and B to this Resolution.
section 9. Availabilitv of comprehensive user Fee Schedule and cost Allocation. Plan: A copy
ot ttre fee ScfreOute ana Cost Allocation Plan hereby adopted and certified by the City Clerk shall
be filed with the City Manager or a designated representative, and a further copy so certified shall
be placed and shail remain on file in the Office of the City Clerk where it shall be available for
inspection. Copies of the Comprehensive User Fee Schedule and Cost Allocation Plan shall be
made available for the use of departments, offices and agencies of the City.
Section {0. Effective Date. This Resolution and the fees and charges adopted herein shall take
enect in'meaiatetv upon adoption; provided, however, that the fees which apply to development
projects for the filing, accepting, reviewing, approving, or issuing of an application, permit, or
entilement to use shall first be imposed and collected 60 days from the date of adoption of this
Resolution.
Passed and Adopted on this 1 Oh day of July 2018.
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CC Reso. No.2018-097
Page 5 of 5
STATE OF CALIFORNIA
COUNTY OF RIVERSIDE
CITY OF LAKE ELSINORE
)) ss.
)
I, Susan M. Domen, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify
that Resolution No. 2018-097 was adopted by the city council of the city of Lake Etsinore,
California, at the Regular meeting of July 10, 2018, and that the same was adopted by the
following vote:
AYES: Council Members Magee and Tisdale, Mayor Johnson
NOES: Mayor Pro-Tem Manos
ABSENT: Council Member Hickman
ABSTAIN: None
Attest:
City Clerk
Ian M. Domen, M
,)
City Clerk Fees
cxempt publii rccord including: All programming and computcr seryiccs costs where production of the rccord requires data conpilation, extraction or prcgramming for all
Time shall be billed in nfreen (1i) minute increments with no minimum grace period
Planning Fees
Staff
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Desisn Review - Minor
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Declaration
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UOff: nUOttional fees may be required for Gounty Flood Control counry flre Department Review for septic system permits.
Code Enforcement Fees
t
I 1
Vehicle Abatement Fees
Fire Prevention Fees
Weed Abatement Fees
-1
Community Services Fees
Park Fees
Special Event Fees
Lake Fees
14
Facility Fees
SeniorCenter - Main Room {Weekends)
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Senior Center - Memorial Hall(Weekends) - Non
Pr.o.[!."-".-
Senior Center' Memorial Hall (Weekends) - Public
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SeBior Center - Memorlal Hall (Weekends) - NonRgrldr!! .
Security Contnct Review
Aicoh.l- For ixtra costs in,'u.ioi riu" Tn elcohoi
Usage and PermittillB
Tables
Chaire
Per llour
Per Hour Plus Cost oFClean-Up
Pei nentat 'eni i"nt i if; er*frri r.
Served or Wlth
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Community Center - Cym (Weekdays) - Non Profit For Ist flr., Plus Cost of
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Cosr AluocATtoN Pmu
Frunl Reponr
DecemBER 11,2017
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LAI(E {*LSInoro
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Corporate Office:
27368 Via lndustria
Suite 200
Temecula, CA 92590
Tel: (951) 587-3500
Tel: (800) 755-6864
Fax: (951) 587-3510
New York, NY
Orlando, FL
WILLDAN
Financial Services
Office Locations:
Anaheim, CA
Oakland, CA
Sacramento, CA
www.willdan.com
Table of Contents
Table of Contenfs.........
List of Tables......
Central Service Departments
Distribution Bases
Allocable Cosf and First Step Allocation
Allocable Cost.........
First Step
Section 1: City Attorney.......5
Section 2: City Clerk ......7
Section 3: City Council .......9
Section 4: City Manager....10
Section 5: Finance ..............12
Section 6: Human Resources ..............14
Section 7: Non-Depa
Second Sfep and Close
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....19
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2
2
3
List of Tables
Table El: Allocable Cost Summary
Table 1: City Attorney Cost Allocation........
Table 2: City Clerk Cost Allocation........
Table 3: City Treasurer Cosf Allocation.....
Table 4: Finance Cost Allocation.........
Tabte 5: Human Resources Cost Allocation ..............15
Table 6: Non-Departmental Cost Allocation
Table E2: Step-One Cosf Allocation
Tabte E3: Step-Two lndirect Cost Allocation..-...... .....20
Table E4: Final Sfep - Close'Out Allocation
Table E5: Altocafed Cosfs to Recipient Depaftments and Final Department
I n di rect Cost Percentages........
11
13
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4
6
8
Executive Summary
This Cost Allocation Plan ("CAP") summarizes a comprehensive analysis completed for the City
of Lake Elsinore, California (the "City") to determine the appropriate allocation of costs from City
central service departments to the departments that provide services directly to the community
(operating departments). The primary objective is to allocate costs from departments that
provide services internally to departments that conduct the dayto-day operations necessary to
serve the community. These internal service costs are those: (a) incurred for a common or joint
purpose benefiting more than one cost objective, and (b) not readily assignable to the cost
objectives specifically benefitted, without effort disproportionate to the results achieved. The
term "indirect costs," as used herein, applies to costs of this type originating in the central
service departments. Typical central service departments include City Administration and
Finance, whereas, typical operating departments include Public Works, Community Services,
and enterprise funds.
To ensure central service department costs are appropriately allocated to the operating
departments, we analyzed and identified expenditures to determine which costs are allowable
versus unallowable in accordance with Office of Management and Budget (OMB) cost
principles. Costs that are typically considered to be unallowable include, but are not limited to:
General Advertising
Award Ceremonies
Bad Debt
Contingencies
Debt Service
Entertainment
Capital lmprovements
Lobbying
Legislative Body (City Council)
Promotional ltems
As such, these types of unallowable costs were excluded from this CAp.
lntroduction
ln the early 1970s, the cost allocation plan concept was introduced to many government
agencies. A typical cost allocation plan identifies costs related to rendering services and
allocates those costs to programs that received the services in a fair and equitable manner.
Before indirect costs and central support service charges may be claimed for reimbursement by
an operating department, there must be some formal means of accumulating and identifying
these types of costs to all benefiting departments. Regardless of whether or not an agency hasa formal comprehensive cost accounting system, the best method of accumulating and
identifying indirect costs and any distribution of costs is a cost allocation plan prepared in
accordance with the cost principles set forth in OMB Omni Circular.
ln general, cities have administrative and general management central service departments,
such as Finance and the City Manager, that provide services to operating departments, such as
Public Safety and Public Works, which render services directly to the community. Through the
cost allocation plan process, a city may allocate a portion of the costs of central service
departments to the operating departments to 1) account for "all" costs, direct and indirect, for
each operating, and 2) accurately calculate the fully burden cost of providing services to the
public.
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Methodology
The purpose of this study is to identify the allocable costs of the City's central service
departments and distribute those costs to operating departments in a fair and equitable manner.
Per OMB guidelines, a cost is reasonable if, in its nature and amount, it does not exceed that
which would be incurred by a prudent person under the circumstances prevailing at the time the
decision was made to incur the cost. The question of reasonableness is particularly important
when governmental units or components are predominately federally funded.
The methodology used for this CAP is the double-step-down method, which is considered the
most accurate and equitable method for allocating costs from central services to operating
departments. The double-step-down method utilizes two steps to allocate indirect costs. ln the
first step, the allocable costs of central service departments are identified and distributed to all
departments including the central service departments themselves. Table E1 (pg.a) summarizes
the allocable cost of each central service department and Table E2 (pg. 18) summarizes the first
step distribution.
The second and final steps allocate indirect costs incurred by central service departments to the
operating departments in order to close out the central service departments. Table E3 (p9.20)
summarizes the second step allocation of indirect costs and Table E4 (pg.21) provides a
summary of the final steps and central service departments close out. Table E5 (pg. 22)
.rrmarizes the distribution of the final total allocable cost to each recipient as well as the flnal
indirect cost percentages for each department.
Central Seruice DePartments
There are seven departments/divisions that comprise the City's central service departments:
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I
Distribution Bases
Distribution bases are the allocation factors that may be used to distribute the allocable costs to
all departments and funds. As discussed previously, distribution bases are measurable and
readily available data that are utilized to represent activities or functions, and which are then
used to distribute costs matching that activity or function. Below are the bases that were
analyzed in this study and used to allocate Central Services costs to operating departments.
' Citv Council Aqenda Frequencv - City Council agendas spanning a 12-month period
were used to determine the number of times each department and fund had matters
brought before the City Council.
' Number of Positions - The number of full-time equivalent personnel for each department
and fund.
' Total Allocable Costs - The total allowable expenditure budgeted for each department
and fund.
' Total Salarv & Benefits Costs - The total salary & benefit expenditures for each
department and fund.
' Number of Purchase Orders - The number of purchase orders processed in the most
recent fiscal year for each department and fund.
' Total Revenues - The total revenue budgeted for each department and fund.
L-
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Allocable Cost and First Step Allocation
Allocable Cost
Table El identifies the allocable cost of each central service department, with the total allocable
cost of $4,328,605. The $4,328,605 was distributed to the operating departments including the
central services departments themselves by distribution facto(s) that best represents the
functions of each central service department and the demand placed on that central service by
all City departments.
Table E1: Allocable Gost Summary
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_l
alodH $ qdr. t- _ "",}!4:g
First Step
The first step of the double-step-down method is to distribute the allocable cost of a central
service department to other central service departments and operating departments. Each
succeeding section includes:
1. A description of the central service department.
2. A description of the allocation methods that were used to distribute the departmental
allocable costs.
3. A detailed distribution of the departrnental allocable costs to all departments.
Following the department sections is Table E2 (pg. 18) which summarizes the first step
distribution.
Section 1: City Attorney
The mission of the City Attorney's Office is to provide the City with the highest quality,
responsive and preventative legal services and to identiff legal options and strategies for
implementing and achieving the City Council's goals, objectives and policies. The City
Attorney's office provides a wide range of professional legal services from complex and
sophisticated transactions and litigation to general matters of municipal law, including open
meeting laws, conflicts of interest, public records, planning and zoning, public contracts, real
property, redevelopment dissolution, water and environmental laws, mining, and election laws.
The City Attorney's Office strives to provide effective analysis and preparation/review of
resolutions, ordinances, contracts and other legal documents necessary to the accomplishment
of the City's municipal functions and City Council goals. The City Attorney is appointed by the
Lake Elsinore City Council. The City Attorney serves as legal advisor to the City Council,
Successor Agency, City Commissions and Committees, City Manager, City Clerk and City
Departments. City Attorney services are performed under contract with the law firm of Leibold
McClendon & Mann.
Allocation Method
Based on the assessment of the duties of the City Attorney it is reasonable to distribute the
allocable cost of the city Manager by using the methods described below.
1. A third (33%) of the allocable cost is distributed to other departments based on the
number of items that each department had on Council agendas in the past year.
2. A third (33%) of the allocable cost is distributed to other departments based on total
allocable expenditures of each department.
3. A third (33%) of the allocable cost is distributed to other departments based on total
number of positions in each department.
City Attorney Cost Allocation
Table 1 shows a detailed distribution of the allocable cost to other central service departments
and operating departments/d ivisions.
$rw.lh$P"#:i
L
Table 1: City Attorney Gost Allocation
Dln. Base
GFNFPAI
I 2.7ak 3'582
1OO - CNY CLERK
roo - ctry coUttctt-
1OO - CITY MAMGER
,IOO. FINANCE
1OO. HUMAN RESOURCES
GAS IAX
LIGHIING, LANDSCAPE, MAIN'IENANCE DIST.CIryWIDE . . - -. -
@T-ctrYWrDE - o.o%
LIGHTING, LANDSCAPE. MAIN'IENANCE OIST. NO. 1 - - -
@r-Ho.t - o.o%
NIATNNAI PNI I I JTANT NISCHARGF FI IMINATION SYSTEM '
ffiELIMINATIoNSYSTEI - o.o%
553,449 1.30
- o. oo/o
5,031 716,842 1.70/o
13,836 1,649,223 4.0"/o
1,254 293,18s O.70/o
804,400 2.0%
Disi. B6e Oept. % Allo@tlof, 400,000Oirt. 8ar. oept. % Allootlon
1,208,92',t 2.90h
337,630 0.8%
621,22A 1.50/0
894J73 2.0%
89.200 0.20/0
357,896 0.90/0
1]99224 4.4'/o
317,605 0.80/.
7,597,637 18.5Yo
124,698 0.3%
1,376,069 3.30/"
2,041,631 5.Oo/.
1,2i3,418 3.oolo
12,431,410 30.2%
2,092,668 5.10h
925.806 2.30/o
30t,844 0.70/o
3,9'17 16,752
1,094 1,094
2,013 11,074
2,705 25p6
289 289
1,160 2,771
5,830 36,403
1,029 1,029
24,617 24,617
44 3,274
4,459 8,765
6,615 rn,egs
4,029 26,9264o.21s 4oilso,zao 24,744
3,003 11,083
978 4,7s2
...---.-...--...
4,878
32,878
6,289
27,502
59,476
2,656
2,606
,i r Jr:
1,749
1,293
1"A
967
1.Oo/o
61 20.5eL 27,311
30.2Vo 40,296o.sqo 48
0.0%
7
4
't8
1
5
15
13
3
0.0%
15.1%20,148
3.0%
0.0%
3.0%
o.o%
45
90
I
o
4
43
.
4
4
4
4
4
11
1
2.80k
4.7o/o
3.8%
'10.40h
O.9!o
3,774
6,289
't,793
2,323
5,344
950
2,605
1OO-BUILOING&SAFETY
lOO - CAMPGROUND
1OO . CODE ENFORCEMENT
1OO. COMIUUNITY CEN'IER
,IOO - COMMUNITY SUPPORT
1OO - ECONOMIC DEVELOPMENT
1OO - ENGINEERING
1OO. FIRE PREVENIION
roo - rrne sERvicES
1OO - GRAFFITI
,1OO - LAKE IVIAINTEMNCE
1OO - PARK MAIN'IEMNCE
1OO. PLANNING & ZONING
1OO. POLICE SERVICES
1OO. PW ADMINISTRATION
1OO. RECREATION
lOO - SENIOR CENTER
0.0%
1.20k
14.4o/o
0.00/o
o.ovo
1.2%
1.3o/o
1.3Vo
3.OVo
o.o%
1.zVo
1.3Vo
o.ooh
4,030
4,030
1.612
19,252
:
1,612
't,191
1,79',1
4,030
1,612
1'7:1
6.6%
o.o%
3.8o/o
17.0o/o
0.00/o
0.0olo
8.5%
o.o%
o. oolo
0.9%
1.so/o
4.70k
14.20h
o.o%
12.3%
4.i"/"
2.AVo
&:0s
5,031
22,642
11,321
1,258
2,516
6,289
18,868
'16,352
6,2S9
3,n4
1.Oo/o
1,416,410 4,589 4,589
b
WILLDAN
Financial Services
I
a aao
298,520
I
I
Secfion 2: City Clerk
To compile and maintain the official records of the City and to make them readily accessible to
all; to conduct fair and impartial municipal elections; to prepare, certify, and/or adhere to public
notice requirements with regard to legal documents, ordinances, resolutions, public hearings, to
codify and disseminate the City's Municipal Code; to promote public awareness of the
processes of government; to provide meeting, administrative, and legislative support to the
Mayor, City Councilmembers, and its Commissions and Committees.
Allocation Method
Based on the assessment of the duties of the City Clerk, it is reasonable to distribute
allocable cost of the city Manager by using the methods described below.
4. A third (33%) of the allocable cost is distributed to other departments based on
number of items that each department had on Council agendas in the past year.
5. A third (33%) of the allocable cost is distributed to other departments based on total
allocable expenditures of each department.
6. A third (33%) of the allocable cost is distributed to other departments based on total
number of position in each department.
City Clerk Cost Allocation
Table 2 shows a detailed distribution of the allocable cost to other central service departments
and operating departments/divisions.
the
the
w.ILhP"#:i
Table 2: City Clerk Cost Allocation
IUU-UIIYAIIUKI
1OO - CITY CLERK
100 - cmY couNclL
1OO . CTTY MAMGER
,IOO - FIMNCE
1OO - HUMAN RESOURCES,1OO-NON-DEPARTMENTAL - O.O%
GENERAL - 0.0%
iINffiNC I ANNSEAPF MAII{TFNANI:F DIST. NO, 1 '
- 00%
MTIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM
-
3
4
11
1,0
Alloelion
ffi
553,449
*,rx*a,"m#tlffia
-----j-.20-
45,491
8,702
38.052
82.2s2
3,674
3,606
txt{E@.Jfnt fl,#6ftx I1ffi
2.420
23,178
1,514
15,322
35,070
4oo
3,835
50,368
'1,424
34,061
4,530
P,12A
20,333
37,2*
55,73i
u.237
15,335
6,574
1.789
6,350
-:-
1,:e3
:'
45
90
I
20.5o/o
0.ook
15.1o/o
3O.2o/o
O.3o/o
37,789
27.877
55,754
6't9
2.8o/o
4.7r/o
3.8o/o
5,221
a,702
6,962
10.4Vo 19,144
0.9%1,740
400,000 1.o%
553.449 1.3o/o
- 0.06/"
716,842 1.7o/o
1.649,229 4.OYo
293,185 0.7%
8o4,4oo 2.O%
'!,7e3
2,481
3,214
7,394
1,314
3,606
1OO. BUILDING & SAFETY
1OO . CAMPGROUND
1OO - COOE ENFORCEMENT
lOO - COMMUNITY CEI'IIER
1OO - COMMUNITY SUPPORT
1OO - ECONOMlc DEVELOPMENT
1OO. ENGINEERING
1OO. FIRE PREVENIION
1OO. FIRE SERVICES
1OO - GRAFFITI
1OO. LAKE MAINTENANCE
1OO - PARK MAINTEMNCE
1OO. PLANNING & ZONING
1oo - PoLlcE sERVicEs
1OO - PW ADMINISTRATION
1OO - RECREAIION
1OO . SENIOR CENTER
9 3.00k 5,575
- 0.0%
9 3.Oo/o 5.575
- 0.0%
- 0.0%
4
4
4
4
I
1.2Vo 2230
14.40/o 26,638
o.o%
oi.o,/"
1.2o/o 2.290
1.30h 2,478
1.3Vo 2,4id
3.O% 5,575
Ot.tr/.
4 1.2o/o 2.23O
4 1.3o/o 2,478
o.o%
- O.Oo/o
7 6.6%
- o.o%
4 3.8ro
18 17.00k
- o.o%
- 0.00/o
I 8.5%
- 0.00/o
- 0.0%
1 0.9%
2 1.9o/o
5 4.7%'t5 14.!h
- 0.0olo
13 ',l2.goh
5 4.70/0
s 2.8%
539,700 1.3o/o
1,208,921 2.90/"
337,630 0.8%
621.228 1.5v"
13/..rB 2.00
89,200 O.2%
357,896 0.9%
't,799.224 4.4%
317.605 0.8%
7.597,637 '18.5%
124,698 0.3%
1,376,069 3.3%
2,041,631 B.OYo
1,243,418 3.V/o
't2"431.410 30.20/o
2,092,668 5.10/o
926,806 2.3%
301,A44 0.7V.
12,183
6,962
31,327
't5,664
.
1,740
3,481
8,702
26,106
22,625
8,702
5,2.1
2,420
5,420
1,514
2,785
3,742
4oo
1,604
8,065
1,424
34,06'l
559
6,'169
e,153
5,574
55,731
9,382
4,155
1,3-53
0.0%399.000 1,789
1,693
w,ll.}P"mi
I
,Tatsl ,All{rcable
Dlst, Base
294
Dcpt. %
100I)t6
DIst, Base Dept. % Allootion
41,151,067 LOO.O% 184,483
. tr' , .,,, ..
377,6A0
o.o%
Secfion 3: City Council
The City Council is elected by the voters of Lake Elsinore to establish and adopt overall policies,
legislative and otherwise, to give direction to the City Manager, to ensure effective and efficient
operation of the City, and to identify the types and levels of programs and services to be
provided to its residents. The Mayor and City Council seryes to provide an overall quality of life
in the City of Lake Elsinore by enhancing security, recreation, and neighborhoods, delivering
quality public services, preserving and enhancing the City's economic prosperity, and
embracing the diversity of the citizens.
Allocation Method
Based on the assessment of the duties of the City Council, it is reasonable to distribute the
allocable cost of the city council by using the methods described below.
1. A third (33%) of the allocable cost is distributed to other departments based on the
number of items that each department had on Council agendas in the past year.
2. A third (33%) of the allocable cost is distributed to other departments based on total
allocable expenditures of each department.
3. A third (33%) of the allocable cost is distributed to other departments based on total
number of position in each department.
Although the City Council is an internal service department, in accordance with OMB guidelines,
direct costs and indirect costs are not allocable costs and have been excluded from this CAP.
t
W,t!,1P"*N
Section 4: City Manager
The City Manager is appointed by the City Council to serve as the Chief Administrative Officer
of the organization. The City Manager's Office coordinates the implementation of policy and
programs established by the City Council. The City Manager provides overall direction to the
administration of City programs and services; coordinates economic development and
marketing activities; intergovernmental relations, lobbying, and public relations efforts; oversees
interdepartmental programs for strategic planning, emergency preparedness and animal control.
The City Manager's Office is committed to the policy of providing extreme customer services to
the community, and promoting overall safety to the staff and citizens of Lake Elsinore.
Allocation Method
Based on the assessment of the duties of the City Manager, it is reasonable to distribute the
allocable cost of the City Manager by using the methods described below.
4. A third (33%) of the allocable cost is distributed to other departments based on the
number of items that each department had on Council agendas in the past year.
5. A third (33%) of the allocable cost is distributed to other departments based on total
allocable expenditures of each department.
6. A third (33%) of the allocable cost is distributed to other departments based on total
number of position in each department.
City Manager Cost Allocation
Table 3 shows a detailed distribution of the allocable cost to other central service departments
and operating departments/divisions.
vr/w.t*P"*N
10
Table 3: City Treasurer Cost Allocation
105 100.0% 2ta,947 4t,157,O67 loO,O% 2rA,947 1fi,A42
Dlrt. Bare lrcpt. X AlloBtion Dlst. Ba5e Dept. % Alloetion 7 L6,842
8,742
58,921
11,2?1
49,286
106,587
4,759
4,671
100 - ctTY couNctL
1OO . CI'I'Y MAMGER
1OO. FIMNCE
1OO. HUMAN RESOURCES
1OO - I\ION.DEPARTMENTAL
-u,
45
90
1
2,323
3,z',t4
4,162
9,576
1,7U
4,671
20.5%
o.o%
15.1%
30.20/o
o3%
O.Oo/o
48 945
36,'t07
72,214
:*
6,763
11,271
9,017
24,7
2,2:4
o.o%
S 2.8"/"
5 4.1%
4 3.8to
't1 10.40/0
1 0.9%
o.ooh
400,000 1.o%
sss,44g 't.3vo_ 0.0%
716,U2 1.70/0
1,64s,223 4.Oo/o
293,185 0.70/o
8o4,4oo 2.Oo/o
53e 700 1.3% 3.134 3,134
GE NERAL
- 00%1OO . ANIMAL SERVICES
1OO - BUlLDll.lG s SAFETY
1OO - CAMPGROUND
IOO - COOC ENFORCEMENT
1OO. COMMUNITY CENIER
1OO - C'MMUNII/ SUPPORT
1OO. ECONOMIC OEVELOPMENT
1OO. ENGINEERING
1OO - FIRE PREVENTION
100. FIRE SERVICES
1OO - GRAFFM
,IOO - LAKE MAINTEMNCE
1OO. PARK MAINIEMNCE
roo-puqNliHoazoltruG
1OO. POLICE SERVICES
1OO. PW ADMINISTRAT1ON
1OO - RECREATION
lOO . SENIOR CENTER
GAS TAX
4
43
o
I
4
4
4
I
4
4
3.0%
0.0%
3.0%
O.Oo/o
o.o%
1.2o/o
14.4%
o.ook
O.Oo/o
1.2o/o
'1.30/o
13%
3.07o
0.0%
1.2o/o
't.3vo
o.o%
7,221
7.221
2,889
u,5-02
2,889
3,210
3,2',t1
7.221
2.889
3,210
15,780
.
9,017
40r:76
20,288
2,254
4,508
11,271
33,8't3
29.305
't't,271
u1*
7,O20
1,960
3,607
4,84?
518
2,O7A
10.447
1.A44
44,116
724
7,990
11,855
7,220
72,1U
12,',|51
5,382
1'153
7 6.60h
- 0.07o
4 3.8Pk
18 17.Oo/o
- o.ovo
' O.OYo
I 8.5%
- 0.07o
- o.o%
I 0.9%
2 ',t.9'k
5 4.7%
15 14.2Vo
- o.ooh
13 12.3o/o
5 4.7%
3 2.80k
1,208,921 2.90/o
337,630 0.8%
621,228 1.50/o
$4,n3 2.O%
89,200 O.20/o
357,896 0.90/o
1,799,224 4.40/o
317,605 0.8%
7,597,637 18.5o/o
124,698 0.3Vo
1,376,069 3.30/o
2,041,631 5;.O"/"
1,243,418 3.070
12,431,410 30.20/o
2,092,668 s.',t%
926,806 2.3V0
301,U4 0.7%
-
3la-
30,021
1,960
1 9,845
45,423
518
4.967
65,238
1,844
44,',t16
5,867
15.708
26,336
48,255
72,1U
44,345
'19,862
----------------2,317
--------- 86
, aoa
1,733
399,000 'l.Oo/o 2,317
1,416,410 8,225LG{nNG. qNqs cAP
-E L UAlllrE MNg_E otsl :r.lo: l
135 . LIGHTING, LANDSCAPE, MAINTENANCE DIST. NO, 1 - O-O% .
MTIOML POLLUTANI DISCltARGE ELIMIMTION SYSTEM
1,733
u/w,lh*B*N 11
a
t
2.1-93
- 0.0%
Section 5: Finance
The Administrative Services Department responsibilities include cash and investment
management, financial reporting, coordination and preparation of the Annual Operating Budget
and Capital lmprovement Plan, internal audit, payroll, accounts receivable, financial oversight,
business licensing, purchasing and contracting, financial management of Police, Animal Control
and Fire contracts, and administration of all city funds and accounts. The Department is
comprised of Finance and Human Resources. through the maintenance of budgeting,
accounting and investments to other City divisions and Funds
Allocation Method
Based on the assessment of the duties of the Finance division, it is reasonable to distribute the
allocable cost of the Finance Management division by using the methods described below.
1. Fifty percent (50%) of the allocable cost is distributed to other departments based on
total allocable expenditures of each department.
Z. Twenty percent (20%) of the allocable cost is distributed to other departments based on
salary and benefits for each department.
3. Fifteen percent (15o/o) of the allocable cost is distributed to other departments based on
number of purchase orders processed for each department.
4. Fifteen percent (15o/o) of the allocable cost is distributed to other departments based on
the total revenues for each department.
Finance Cost Allocation
Table 4 shows a detailed distribution of the allocable cost to other central service departments
and operating departments/divisions.
12
w.lL*P.*|J
Table 4: Finance Gost Allocation
Oast. Bar. Dept. % Aloction DLt. BaeG O?il.% Aib.rtionsummary 41,151,067 IOO.O% E24,61r 1,449,100 1OO.O% 329,E4S
GENERAL
ffi
OBt. B.ee Dept.% Allo6tion
. 1loo, _100.0% 2473a3
Dii. Bare Oept. o4 Allocition
43,3O3J.A4 100.0% 247:A3
lOO - CNY ATTORNEY
loo - ctTY ctERK
1oo - cnr couNctL
1OO. CMY MAMGER
1oo - FII\IANCE
100-HL IANRESOTTRCES
roo - Notoeplan.,tEurAL
553,,149
716,A42
'l,649,23
293,185
804,400
't,20E,s21
337,630
421,22C
631.773
89,200
357,696
1.7s5.21
317,605
7,597,637
124,696
1,376,069
2.04't,631
1,213.11E
12,131,410
2,092,666
1.3%
0.0%
1.7./r
1.O./.
0.7'/o
2,tr
2.goh
0.8%
1,50
2.VA
0.2%
o,gr/o
1.1.h
0.8%
iE.s%
0.3%
3.3%
5.00/,
3.0%
30.2%
5.1'/.
2.3%
0.7%
't1,000
14,365
33.046
5,675
16.1 19
16,728
1,787
7,172
38.054
6,39
$2,24e
2,499
27.575
40.s12
24,916
249,1 09
41,S34
18,572
6,049
2.41/o
2.fh
1.8%
6.1'/o
2.1%
0.0%
5,64S
5.236
4,40'l
14,96,1
5,292
2,34
- 0.0%_ 0.0q0
- o.o%
- o.ovo
- 0.0%
1,130,200 78.00/. 257,256
105
9,1
7g
269
s5
42
- 0.0%- o.o%- o.o%- o.o%- 0.0%
1,549,r23
1,649,223
------:_
9,464
15,939
5,236
18,765
48,033
11,167
455,961
86,1 74
54,460
18.992
22.314
25,899
7,191
10,403
49,314
8,980
190,645
5,897
37,128
61,077
35,203
269,218
60,261
30,554
1 0,341
23,701
37,073
-------------:-30,644
7,987
:
GENERAL
IOO.ANIMALSERVICES s:S,ZM
31,551,605 72.9y, 180,246
lOO-BUILDING&SAFETY
lOO.CAMPGROUND
1OO . CODE ENFORCEMENT
,IOO - COMMUMry CEN1ER
IOO . COMMLJMTY SUPPORT
IOO - ECOI{OMIC OEVELOPMENT
lOO . ENGINEERITIG
1OO - FIRE PREVENTION
100 - FIRE SERI/|CES
1OO . GMFFM
lOO - LAKE MAINIEM}.ICE
1OO - PARK MAINIEMNCE
I00-P|-ANMI{GAZOMNG
too - PoLtcE sERvtcEs
100 - Pw ADMtNtSIRA]ION
fOO. RECREATION
1OO. SEMOR CENTER
GAS TAX
24,25
6,766
12.449
0.0%
0.0%
o.o%
o.o%
0.0'/6
0.0%
0.0.6
0.0%
o.o%
0.0%
0.0%
O,00/6
0.00/6
0.0%
0.0%
o.o%
0.0%
333 7.5.4
171 3.0%
eo 1,4r/o
156 3.5%
97 2.2%
5E 1.3%
'121 2.7%
11 02%
291 6.6rh
6't t.4%
135 3.0%
362 E.20h
127 2.Vh
266 6.0%
329 7.4t
101 1.3%
76 1.7.h
2,045,500 1.7.h
443,531 1.0%
1,14i,880 2,60/o
64,200 O.zlh
- 0.0%
- o,o%
't,11't.270 2.6%
350,611 0.6%
3,91E,995 91%
- 0.0%
355,E60 0.6%
- o.o%
562.200 1.3%
926,,{40 2.1%
- 0.0%
235.0,1,1 0.5%
10,304 0.0",6
1E,550
9,693
3,312
6,690
5,403
3.231
6,?q
613
16,210
3,396
7.5m
20,165
7,071
1,(,617
18,327
I 0,610
4,Zv
1 t,685
2,53,t
6,523
4E1
6,520
2,003
22,468
2,033
3,212
5,203
t,3,t3926,806
30't,E44
I.JGH]hG, I.AIO6CIPE, MAINIEMI'ICE OST.dTTWDE
rcllrcrEE*PEr$lFMngEmr;frl
==135-LlGFrnNG, LAI{OSCAPE, MAIMTEM}JCE DIST-t'lc. 1 ffi
NAIIOML POLLUTANT OSCIARGE ELMII.,|A1ION SYSIEM
vrlw,ll*g*|j 13
I
I
Sllsty &
tz,roo
'[.)tnl f,even@i
363,296 0.Ao/o 2,075
t5b J.)%n:'
3tt 6.5% 21,001
Secfion 6: Human Resources
The Human Resources division is part of the Administrative Services Department, which also
includes the Finance Division. Our focus is on meeting the personnel and support needs of the
City according to all applicable employment standards and labor laws. Developing and
managing a diverse and skilled workforce is our goal. The City of Lake Elsinore is an equal
opportunity employer. The division functions include recruitment, benefits, job descriptions,
salary surveys, training, performance evaluations and labor relations. We serve both the City's
employees and you, the prospective employee.
Allocation Method
Based on the assessment of the duties of the Human Resources it is reasonable to distribute
the allocable cost of the Human Resources division by using the methods described below.
1. Fifty percent (50%) of the allocable cost is distributed to other departments based on
total number of positions in each department.
Z. Fifty percent (50%) of the allocable cost is distributed to other departments based on the
total salary and benefits of each department.
Human Resources Cost Allocation
Table 5 shows a detailed distribution of the allocable cost to other central service departments
and operating departments/divisions.
vrlw"t*P"mJ
14
-_l
Table 5: Human Resources Cost Allocation
Dist. Base 293,t85
293,18s
GENERAL
1OO - CIry ATTORNEY
1OO. CITY CLERK
100 - ctry couNctl
1OO - CIry MAMGER
1OO - FINANCE
1OO. HUMAN RESOURCES
1OO. NON-DEPARTMENTAL
- 0.Oo/o - 0.0%
- O.Oo/o- o.o6/o- o.o%- o.b%- o.od/ot,rso,ibo 7E.oo/o
3
5
4
11
I
2.8o/o
4.7o/o
3.8o/o
10.4%
0.9%
4,149
6,915
s,532
15,212
1,383
114,332
4,149
6,9'15
5,532
15,212
1 ,383
114,332
GENERAL
Dist, Base
lOO.ANIMAL SERVICES
lOO.BUILDING&SAFETY
1OO. CAMPGROUND
1OO. CODE ENFORCEMENT
1OO. COMMUNITY CENTER
1OO. COMMUNIry SUPPORT
,I OO . ECONOMIC DEVELOPMENT
1OO. ENGINEERING
1OO - FIRE PREVENIION
1OO - FIRE SERVICES
1OO . GRAFFITI
1OO - LAKE MAINTENANCE
1OO - PARK MAINTENANCE
1OO-PLANNING&ZONING
1OO. POLICE SERVICES
1OO . PW ADMINISTRATION
1OO - RECREATION
1OO . SENIOR CENIER
GAS TAX
7
4
18
:
I
:
1
2
5
15
.t3
5
3
0.Oo/o
6.6%
0.00/o
3.80/o
17.0o/o
O.Oo/o
o.0%
8.SYo
o.o%
o.o%
0.9%
1.9o/o
4.7o/o
14.2%
o.o%
12.30/o
4.7%
2.8o/o
9,68,1
5,532
24,893
:
12,447
1,383
2,766
6,9.15
20,744
17,s78
6,915
4,14s
31 8,900 22.0o/o
0.0%
o.o%
o.o%
o.o%
o.o%
O.Oo/o
o.o%
0.0%
o.o%
o.oo/o
O.Oo/o
O.Oo/o
o.o%
o.o%
0.0%
0.0%
o.oo/o
32,260 32,260
9,68'l
:,
5,532
24,893
:
12,447
1,383
2,766
6,915
20,744
17,978
6,915
4,149
110 - GAS TAX
LIGHTING. LANDSCAPF MAINTFNANCF NIST. CITVWINF
130. LIGHTING, LANDSCAPE, MAINTENANCE DIST. CITYWIDE . O.O%
LIGHTING, LANDSCAPE, MAINIENANCE DIST. NO. 1
135 - LIGHTING, LANDSCAPE, MAINTENANCE DIST. NO. 1 . O.o%
NAIr-o NA L_l)_O L L uI\ N r pl_S C l-43 g E E Lt t[ b4no N S yli TE M _155. MTIONAL POLLUTANT DISCHARGE ELIMINAIION SYSIEM . O.O%
0.0%
w.HIL}P"*N
0.00k
15
I
I
Oivision
Number of
Positions
Dept,oA
too.o%
Salary &
Be nefits
L,449,1O0 100.0%
- 0.0%
I
Section 7 : Non-Departmental
The Non-Departmental Division is a cost center for general administrative expenditures such as
retiree medical premiums, sales tax agreements, property tax administration fee, and
miscellaneous banking fees.
Allocation Method
Based on the assessment of the duties of Non-Departmental, it is reasonable to distribute the
allocable cost of Non-Departmental by using the methods described below.
1. Fifty percent (50%) of the allocable cost is distributed to other departments based on
total number of positions in each department.
2. Fifty percent (50%) of the allocable cost is distributed to other departments based on the
total salary and benefits of each department.
Non-Departmental Cost Allocation
Table 6 shows a deta.iled distribution of the allocable cost to other central service departments
and operating departments/d ivisions.
#w"t*p.#i
16
Table 6: Non-Departmental Gost Allocation
Allocation Dlst, Base Dept. % Allocation
7,449,LO0 7OO.O% 4O2,20O
iii'-llilirilrl:s':t' ' :
I04,40 0
804,400
Dist, Base
1OO. CITY ATTORNEY
1OO . CITY CLERK
100 - ctry couNctL
1OO. CITY MANAGER
1OO. FINANCE
1OO. HUMAN RESOURCES
3
5
4
11
1
0.oo/o
).av"
4.7o/o
3.8!o
'to.4Yo
0.9%
I 1,383
18,972
15,,177
41,738
3,794
- o.ooh- o.o"z,
- O.Oo/o
' O.Oot"
- o.oo/;
- OLOoh
r, r so,zoo la.ow 3'13,689
1 1 ,383
18,972
15,177
41,738
3,794
3 1 3,689
i I t:.4^t i!,.:r:::::-. ::r:=.:l
88"51 1
26,560
1s,117
68,298
1OO. NON-DEPARTMENTAL . O.O%
GENERAL
1OO -ANIMAL SERVICES
1OO-BUILDING&SAFETY
1OO - CAMPGROUND
1OO - CODE ENFORCEMENT
1OO. COMMUNITY CENTER
1OO - COMMUNITY SUPPORT
1OO. ECONOMIC DEVELOPMENT
1OO. ENGINEERING
1OO. FIRE PREVENTION
1OO. FIRE SERVICES
1OO. GMFFITI
1OO. LAKE MAINTENANCE
1OO. PARK MAINTENANCE
1OO. PLANNING.& ZONING
1OO - POLICE SERVICES
1OO. PW ADMINISTRATION
1OO - RECREAIION
1OO . SENIOR CENTER
GAS TAX
0.0%31 8,900 22.0o/o
0.oo/o
O.Oo/o
o.o%
o.o%
o.o%
0.0olo
0.Oo/o
o.o%
o.o%
o.oo/
o.oo/o
O.Oo/o
0.Oo/o
O.Oo/o
0.00/o
o.o%
0.0o/o
88,51 1
7
4
18
6.6%
O.Oo/o
3.8%
17.0o/o
O.Oo/o
0.0olo
8.5o/o
0.0%
o.ooh
0.9%
1.9o/o
4.7%
14.2%
o.o%
12.3%
4.7o/o
2.8%
26,560
15,177
68,298
34,149
:
3,794
7,589
18,972
56,9 1 5
49,326
18,972
1 1,383
1
,
5
,15
13
5
3
34,149
.
3,7s4
7,589
18,972
56,9'15
49,326
18,972
1 1 ,383
110 - GAS TAX 0.0%
Lr9IIti9r Bf,D=s9tlErYlllES,f,E, ?l9I :cllYgr?F,,,.,=130 - LIGHTING, LANDSCAPE, MAINTENANCE DIST- CITWIDE
-
. OJ%
LIGHTING LANDSCAPF MAINTFNANEF NIST.NO 1
135. LIGHTING, LANDSCAPE, MAINTENANCE DIST- NO, 1 . OJ%
NATIONAL POLLUTANT DISCHARGE E LIM INATION SYSTEM
155 . NA IIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM
o.o%
0.0%
ww"lLlP#)i
O.0o/o
17
t
Divirion
Number uf
Po$itions
t
Salary &
Eenefits
0.0%
Table E2: Step-One Cost Allocation
100 - NoN-
Total First Allocaiion
4,477,O99100 - cmY ctER(1OO - CITY ATTORNEY 100 - cnY couNclLSummarylOO - FINANCE
1OO - FINANCE
lOO - CrfY MAMGER
1oo - cnv CLERK
roo - cnv nTroRruev
roo-cnv couNclL '
,1 OO - NON-DEPAR'IMENTAL
GAS TAX
48,033
16.765 49,286 38,052
16,939 58,921 45,491
9,4An 8,742 6,749
106,587 42,292 59,476
27,502
32,878
4,878
41,7*
't5,177
1 1,383
18,972
3',13,689
15,212
5,532
4,149
6,915
114,332
353,337
1 54,315
't69,762
29,432
57,385
894,866
5,236
455,961
11,27',1 8,702 6,2E9
4,671 3,606 2,606
IM . HUIIIAN RESOI]RCES
ioo.iuiLortciiriin b.n
5sa
roo -coi/rMUMrY CENTER _ 632S
]OO . COIIMUNIT SUPFORT
lo-ENGttIEER||E €6.23S
a's"i;.FRasERvEEs rsa4s s.61
iii.iiirrrrii -- 5,se7 4s3o 3271
i6,336
im - ioni iinviea
;;-;;E;i - 3o{i - 1&e72 6r!! tY?'
WILLDAN
Financial Services
I
18
I
I
Second Step and Close Out
As part of the first step, costs of central services were allocated to all departments, including
central services based on the most fair and equitable distributions factor(s) selected for each
respective central service department or fund. As a result, each department and fund identified
as Central Services within the CAP were allocated costs attributable to their demand on central
services. Therefore, the costs that remain within each central service after the apptication of
Step One are the indirect costs attributable to each central service. The next two steps
described below takes the allocable indirect costs and apportion them amongst all departments
and then close out each central service department or fund in order to shift all allocable costs to
the City's operating departments.
Before we close out each central service, we first take the indirect costs charged to each central
service from Step One and apportion these costs based on the same distribution factor(s) used
in Step One for each central service. Doing so results in a reduced amount of indirect costs that
will be allocated to the operating departments and minimizes the significance of which central
service is closed out first. Table E3 provides a summary of the indirect cost allocation.
The reduced amount of remaining indirect costs charged to each central service after Step Two
must now be apportioned to all departments except for the central service whose indirect costs
are being allocated. Essentially, the allocation of indirect costs for the first central service to be
closed out is over all departments less itself as all indirect costs have been shifted. The
distribution basis utilized in the final "close-out" step is equal to the percentage of total costs
allocated to each departmenUdivision from the previous steps. As each central service is
closed, the remaining indirect costs are apportioned to all departments less all previously closed
central services. Through this process, all allocable costs are shifted to the operating
departments/d ivisions.
An additional $88,494 was excluded during this process from the allocable cost total of
$4,417,099 (excluded are the costs allocated to City Council of g57,385 in the second step and
$31,108 in the third step to ensure OMB compliance) for a final allocation of $4,328,605. Table
E4 provides a summary of the final close out.
#w"t*p"#:i 19
Table E3: Step-Two lndirect Cost Allocation
1OO . HUMAN
1OO. FINANCE 1OO . CIIY MANAGER 100 - clrY GLERK lOO . CNY ATTORNEY 100 - crY couNclL S r,629,s44
1 10,768
45.755
45,nO
6.343
28,.li}9
459,659
9,092
Amount to Allocate
Allocated Amount
1OO. FIMNCE
1OO - CTI'Y MANAGER
1OO - CITY CLERK
1OO . CITY ATTORNEY
1oo - cl'fY couNcll
1OO. NON-DEPARTMENTAL
1OO. HUMAN RESOURCES
10,291
4,020
3,62S
2,O28
'1,122
97,687
2,392
22,945
10,610
12,6U
1,882
2,426
1,00s
1,O24
25,242
11,672
13,954
2,O70
2,669
1,105
't,127
4,436
2,O51
2,452
364
469
194
198
$,432
16,884
'12,663
21.105
348,967
4,22',1
1,423
518
388
647
'10,698
129
IW . ANIMAL NEXVIUED
1OO. BUILDING & SAFETY
1OO - CAMPGROUND
1OO - CODE ENFORCEMENT
1OO. COMMUNIry CEN]ER
1OO . COMMUNNY SUPPORT
1OO. ECONOMIC DEVELOPMENT
1OO. ENGINEERING
'1OO - FIRE PREVENTION
1OO. FIRE SERVICES
1OO . GRAFFITI
1OO - LAKE MAINTEMNCE
1OO - PARK MAINTENANCE
tOO - PL,lr'trutruC & ZONII'IG
1OO. POLICE SERVICES
1OO. PW ADMINISTRAI]ON
1OO - RECREATION
1bo - sENioR CENTER
OM
5'18
2,329
:
'1,165
129
259
647
1'e:1
1.682
647
6,463
422
4,272
9,778
111
'1,069
14,O44
397
9,497
1,263
3,382
5,669
10,388
15,539
9,546
4,276
1,833
z,ooe
3,004
1,845
827
354
'11.668
4,069
4,78',1
5,549
't,541
2,229
'10,565
1,924
40,887
'1,263
7,954
'13,085
7,542
57,679
12,911
6,546
2,215
7,109
464
4,7N
10,757
123
1,'176
15,,l49
437
10,,148
1,389
5,1ro
6,237
11,428
17,095
10,502
4,7U
1,249
82
826
1,8eq
2
207
2,7',15
1,836
244
654- i,os6
29.547
16,884
75,979
37,990
.
4,221
a,ui
21,105
63,3'16
54.874
21,'105
'12,663
56,942
3 1,980
106,283
i,zgo
4,681
81,928
2,834
62,668
8,510
2q,4,1'l
47,UO
96,623
93,316
91,360
38,104
19,471
: ''':"
W,ll.hg*N
I
20
I
I
I
100 - NoN.
GENERAL
Summary
,lrr il .,'
Table E4: Final Step - Ctose-Out Allocation
1OO. FINANCE 100. NoN-
1OO . FINANCE
1OO. CN"Y MANAGER
roo. cnr ir-enr
roo - Ciw nrronruev
100 - ctry couNctL
tOO. ttOtt-OePAnrUerufeI
IOO. HUMAN RESOURCES
1,298
1,172
655
362
31,543
n3
107
a2
83
GENERAL
loo . crly MAt{AG[i "-l:-lI 100 - cny ArroRNEy 1oo . cnr couNcrl
1OO. ANIMAL SERVICES
1OO. BUILOING & SAFETY
1oo - iAMPGRoUND
1OO. CODE ENFORCEMENT
1OO. COMMUNITY CENTER
1OO . COMMUNIry SUPPORT
1oo - EcoNoMic oEVELoPMENT
1OO. ENGINEERING
1OO. FIRE PREVENTION
roo - rtne senVrces
1OO. GRAFFM
1OO. I-AKE MAINIENANCE
1OO. PARK IUAINIENANCE
tOO- PUt'ttttruC A ZOttltlO
roo - poLtcE SERVICES
1OO - PW AOMINISTRATION
lOO - RECREATION
1OO. SENIOR CENTER
GAS rAx
5,961
3,767
1,314
1,544
1,792
497
720
3,411
621
13,232
408
2,s68
4,225
2,435
18,624
4,169
2,114
715
263
2,518
$4
1,065
3,810
43
417
s,472
155
3.700
492
1,3'!8
2,209
4.048
6,055
3,720
'1,666
714
324
3,102
203
2,O51
4,694
54
513
6,742
191
4.559
606
1,623
2,722
1.e97
7,460
4,583
2,053
880
55
525u
347
795
a7
't,142
32
?72
103
275
461
845
1,263
776
gas
149
----- 4s-74432'4-01 1'0.2', ^i.11i ',i3:3i!18,515 587 a(,ios 145,9s483.317 e6,. ',3:l ,12:,13]
- 1,736 28,39341.658 1,322 59,747 389,592: '- ,,,121 ,il;l\
a,ozg ul 6,385 39,6399,257 ZU 15,335 123,829
23j$ ?34 33,495 229,66169,431 2,209 83,948 405,S69- : 33,402 564,131
60,'113 .. 1r9gS 75,330 3e7,581
23,144 7y 30,058 170,88313,886 441 18,785 8,t,S71
37.439
72.AAa
45J71
15,501
WILLDAN
Financial Services
21
Summary
Amount to Allocate
I t
1oo - HUMAN REsouRcts S
Table E5 summarizes the distribution of the total allocable cost of $4,328,606 to each recipient as well
as the final indirect cost percentages for each department.
Table E5: Allocated Costs to Recipient Departments and Final Department
lndirect Cost Percentages
FiscalYear 2OL6-2OL7
4,328,@6Summary
ioo - AN|MAL SERVICES 453,744 54'1%
ioo - guiLoruc i snrew t,zoa'e2t zoo'sso 2i'a"ro
1OO - ENGINEERING tlsie,ziq 3891592 2!,7,Y
1OO - FIRE PREVEI.ITION st7,6os ,11'!1,,0 11"!:
100 - FIRE SERVcES z,ss7,oez 37q'fl1 .5,0-"/:
i66-enerrm " tzi,osq 3e'639 31'8%
i 66 - ;;Rn MAir'neNar.rcE z,ocl,6lt 229,661 11.2%
1oo - PLANNING & zoNlNG 1 ,zLqs',q$ 405'869 32'6To
100 - poltcE senvcei'- tz,+st,cto 564;i3i i']!:
66 - pw-nonrtlrsrnmou 2,0e2,668 397's81 19'o%
1oo - RECREATION 926,806 170'883 . 18'4%
ioo - s'E*ion cel"rn sot,ua at'szi it'zx
GAS TAX
110 - GAS TAX
LANDSCAPE, MAINTENANCE DIST - CmrwlqE
130. LGHTING, LANDSCAPE,, MAINItsNANUE UIJI
LIGHTING, LANDSCAPE. MAINIENANCE DIST - NO. 'I
@NANCEDIST-No. 1rJJ - LrVr
NA]IONAL POLLI,JIANT DISCHARGE ELIMINATION SYSTEM
22
-t
HlLhP"*lJ