CITY OF ENCINITAS CITY COUNCIL AGENDA REPORT Meeting Date: April 27 th, 2011

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1 CITY OF ENCINITAS CITY COUNCIL AGENDA REPORT Meeting Date: April 27 th, 2011 TO: VIA: FROM: SUBJECT: City Council Phil Cotton, City Manager Jennifer H. Smith, Director of Finance Jay Lembach, Finance Manager Adoption of the City of Encinitas Internal Cost Plan for fiscal years and BACKGROUND: In 2005, the City Council adopted the first comprehensive Internal Cost Plan, which calculates the costs of the support services provided by City administrative departments to other City funds and programs, including business-type activities such as water and wastewater operations. That plan has been updated twice, in 2007 and 2009, as directed by the City Council. This is the third update, and the timing coincides with the consideration and adoption of the two-year operating budget for fiscal years and The updated Cost Plan is attached hereto as Attachment B, and is also available for review through the City Clerk s office and on the City s WebSite under Finance Department, Documents, Forms and Publications. The charges in the attached Cost Plan have been included in the draft operating budget, which is being presented at the April 27, 2011 Budget Workshop. The purpose of the Cost Plan is twofold: (1) to determine fair and reasonable charges to non general fund programs and activities, and (2) to determine fair and reasonable charges to City general fund operating departments. The City does not do an actual charge to other general fund departments, either through its budgeting process or when it publishes its Comprehensive Annual Financial Report. However, the calculated charges to the Planning, Building, Engineering, and Fire Prevention departments are utilized in calculating the full cost of providing services to the Public, and in determining appropriate fee levels for various types of development applications. The development of the Cost Plan is a part of the consulting contract for a User Fee Study (the Study ) authorized by the City Council in November 10, The Study is prepared by an independent thirdparty consultant, MGT of America, which specializes in fee studies for municipalities all over the United States. The Public Hearing to consider the adoption of updated fee schedules for development processing fees will be held in the near future, and the primary consultant, Erin Payton, will be present at that meeting. ITEM #04 1

2 ANALYSIS: The City of Encinitas has five funds that provide support services to other funds or programs. Three of those funds: (a) the General Fund 101, (b) the Risk Management Fund 113, and (c) the Fleet Maintenance Fund 692, are included in the actual Cost Plan. The other two funds: (a) the Fleet Replacement 693, 694, 695 and (b) the Wastewater Support Fund 616, are not in the Cost Plan; they are calculated in-house. We have provided a two-page summary of all interfund charges (Attachment A); the first page covers the elements of the Cost Plan, while the second page summarizes the other internal charges. Overall, there are approximately $3.4 million of interfund charges summarized in Attachment A. The Cost Plan (Attachment B) consists of several distinct sections. The page numbers cited below refer to the actual page numbers in the Study (as opposed to the overall page numbering of the Agenda). For instance, in the bottom right hand corner of each page in the Plan, the page numbering will be Page 1 of 126, Page 2 of 126 and so on. We will cite them as Page 1, Page 2, etc. (1) A summary of the general fund divisions providing support services to other general fund departments and other City funds, including the assumptions utilized to calculate the charges, can be found on Pages 1-3. (2) A complete summary of the internal cost allocation charges can be found on Pages (3) The detailed analyses backing up the calculation of the charges comprise the balance of the report (Pages ). In preparing the current Cost Plan, the Consultant and City staff reviewed the assumptions used in the prior Cost Plans, and implemented some modifications in this update. We noted that some of the previous assumptions (methodologies) could be considered overly complex and difficult to implement efficiently. As a result, some of the previous assumptions were modified both to improve overall effectiveness and gain some cost efficiencies. Overall, the updated assumptions are more manageable while maintaining (at a minimum) the desired levels of accuracy. Overall, the proposed charges are very consistent for both budget years. This is primarily based on the Operating Budget assumption that salaries and benefits are not expected to increase significantly year-over-year. FISCAL AND STAFF IMPACTS: The Cost Plan and the in-house calculations for other support services ensure that the funds providing support services (primarily the General Fund) are fairly reimbursed, and that taxpayer monies are not being used to subsidize activities that have their own revenue sources. As with our prior plans, this Cost Plan provides for a waiver of charges to certain programs that have been determined to have significant public benefits, such as Community Development Block Grants and the Section 8 Affordable Housing Program. Experience has shown that attempting to charge activities such as Federal Grants for support services (while technically allowable) can be very challenging, since the Federal agencies involved typically disallow such charges. ITEM #04 2

3 RECOMMENDATION: Adopt the Cost Plan, as detailed in Attachment B, and authorize the use of those charges in the preparation of the upcoming two-year operating budget. ATTACHMENTS: Attachment A Attachment B City of Encinitas Summary of Interfund Charges City of Encinitas Internal Cost Plan ITEM #04 3

4 ATTACHMENT A City of Encinitas Summary of Interfund Charges Fiscal Years & ( ITEM #04 4

5 City of Encinitas Revenue/Expenditure Summary Internal Cost Plan (Study) FY & FY EXPENDITURES FY FY Description Account Number [A] Jr. Lifeguard Program ,115 16,115 [A] Recreation Programs , ,258 [A] Coastal Zone Management ,728 39,728 [A] Gov't/Educational Access [A] Solid Waste ,484 38,484 [A] Asset Forfeiture [A] Village Park MID ,704 1,704 [A] Villanitas Road MID [A] Cerro Street MID ,219 1,219 [A] Encinitas Lighting MID ,669 51,669 [A] Wiro Park [A] Encinitas Ranch Zone H ,775 21,775 [A] Cardiff Sanitary Division , ,314 [A] Encinitas Sanitary Division , ,365 [A] San Dieguito Water District ,187,582 1,187,582 Sub-total 1,857,398 1,857,398 [B] Gen Fund - Fleet Maintenance , ,152 TOTAL EXPENDITURES 2,368,764 2,385,550 REVENUES [A] General Fund ,722,838 1,722,838 [A] Risk Management , ,560 Sub-total 1,857,398 1,857,398 [B] Fleet Maintenance , ,152 TOTAL REVENUES 2,368,764 2,385,550 Footnote #1: Items (A) & (B) represent a summary of the components of the Internal Cost Plan (except for the breakdown of costs within the General Fund). ITEM #04 5

6 City of Encinitas Other Interfund Charges/s Revenue/Expenditure Summary [C] FLEET REPLACEMENT PROGRAM FY FY EXPENDITURES Description Account Number [C] Gen Fund - Replacement Program , ,000 [C] Wastewater - Replacement Program , ,000 Replacement Program Expenditures 561, ,000 REVENUES [C] Vehicle Replacement ,000 63,000 [C] Machinery/Equip Replacement , ,000 [C] Fire Apparatus Replacement , ,000 Replacement Program Revenues 561, ,000 [D] WASTEWATER SUPPORT PROGRAM EXPENDITURES Cardiff Sanitary Division [D] WW Admin Support ,778 48,827 [D] WW Engineering Support ,200 53,200 [D] WW Line Maintenance Support , ,726 [D] WW Use of Vehicles & Equipment , ,796 Sub-total (CSD) 677, ,549 Encinitas Sanitary Division [D] WW Admin Support ,777 48,826 [D] WW Engineering Support ,057 7,057 [D] WW Line Maintenance Support , ,578 [D] WW Use of Vehicles & Equipment ,204 60,204 Sub-total (ESD) 363, ,665 [D] Wastewater Expenditures 1,040,969 1,045,214 REVENUES [D] WW Admin Support & 52 97,555 97,653 [D] WW Engineering Support ,257 60,257 [D] WW Line Maintenance Support & , ,304 [D] WW Use of Vehicles & Equipment & , ,000 [D] Wastewater Revenues 1,040,969 1,045,214 Footnote #2: Fleet Replacement and Wasterwater Support are not part of the City's Internal Cost Plan but are interfund charges for services performed. The amounts are calculated by the Public Works and Finance Staff. ITEM #04 6

7 ATTACHMENT B City of Encinitas Internal Cost Plan Fiscal Years & ITEM #04 7

8 TABLE OF CONTENTS BASIS 1 SUMMARY SCHEDULE 4 Building Use 11 1 DEPARTMENT COSTS 12 1 INCOMING COSTS 13 1 City Hall rent and improvements FTE per City Hall, contract (144.46) 14 1 Civic Center roof debt service FTE per City Hall, contract (144.46) 16 1 ALLOCATION SUMMARY Legistlative/City Council 20 2 DEPARTMENT COSTS 21 2 INCOMING COSTS 22 2 Council Support Agenda items per dept - excl SDWD 23 2 ALLOCATION SUMMARY City Manager 25 3 DEPARTMENT COSTS 26 3 INCOMING COSTS 27 3 Mgr Gen'l Suppt - FTE FTE per dept, contract (280.20) 29 3 Mgr Gen'l Suppt - Budget Relative budget size per department 31 3 ALLOCATION SUMMARY Legal Services 35 4 DEPARTMENT COSTS 36 4 INCOMING COSTS 37 4 City Attorney Retainer Agenda items per department 38 4 ALLOCATION SUMMARY Central Services 40 5 DEPARTMENT COSTS 41 5 INCOMING COSTS 42 5 CS Gen'l Suppt FTE per dept, contract (280.20) 43 5 ALLOCATION SUMMARY Finance Department 47 6 DEPARTMENT COSTS 48 6 INCOMING COSTS 49 6 Budget & Acctg - FTE FTE per dept, contract (280.20) 51 6 Budget & Acctg - Budget Relative budget size per department 53 6 ALLOCATION SUMMARY Note: Treasury services not allocated in Plan. Finance allocates quarterly in interest allocation. 55 ITEM #04 8 MGT of America, Inc. Page 1 of 126

9 1310 City Clerk 57 7 DEPARTMENT COSTS 58 7 INCOMING COSTS 59 7 Clk Gen'l Suppt - FTE FTE per City Hall, contract (144.46) 61 7 Clk Gen'l Suppt - Agenda Agenda items per department 63 7 ALLOCATION SUMMARY Note: Only 50% of total budget allocated. Remainder is related to direct services to the Public Human Resources 66 8 DEPARTMENT COSTS 67 8 INCOMING COSTS 68 8 HR Gen'l Suppt FTE per dept, not including contract staff (241.90) 70 8 ALLOCATION SUMMARY Information Technology 74 9 DEPARTMENT COSTS 75 9 INCOMING COSTS 76 9 IT Gen'l Suppt FTE per dept, contract (280.20) 78 9 ALLOCATION SUMMARY Geographic Information DEPARTMENT COSTS INCOMING COSTS GIS Gen'l Suppt FTE per dept, contract (280.20) ALLOCATION SUMMARY Retiree Health Contribution DEPARTMENT COSTS INCOMING COSTS Retiree Health - Fire FTE per Fire division, not including contract staff Retiree Health - Citywide & SDWD FTE per dept, not including contract staff and excluding Fire ALLOCATION SUMMARY Risk Management PERSONNEL SERVICE ANALYSIS DEPARTMENT COSTS INCOMING COSTS SDWD Direct allocation to SDWD Citywide Support FTE per dept, contract and excl SDWD (254.80) ALLOCATION SUMMARY 106 ITEM #04 9 MGT of America, Inc. Page 2 of 126

10 692 Fleet Maint DEPARTMENT COSTS INCOMING COSTS Fleet Maint - Citywide # of vehicles per dept, excluding Fire Ops vehicles Fleet Maint - Fire Direct allocation to Fire Operations Streets Equipment Direct allocation to Streets Wastewater Equipment Direct allocation to Fund Water Equipment Direct allocation to Fund ALLOCATION SUMMARY Fac Maint - Civic Center DEPARTMENT COSTS INCOMING COSTS CC - Fac Maint FTE per City Hall, contract (144.46) ALLOCATION SUMMARY Fac Maint - Fire Stations DEPARTMENT COSTS INCOMING COSTS Fire Sta - Fac Maint Direct allocation to Fire Operations ALLOCATION SUMMARY Fac Maint - PW Yard DEPARTMENT COSTS INCOMING COSTS PW Yard Fac Mnt - Streets Direct allocation to Streets PW Yard Fac Mnt - SDWD Direct allocation to SDWD ALLOCATION SUMMARY 138 Public Works Debt Service DEPARTMENT COSTS INCOMING COSTS Debt service for 2007 PW study Proposed debt expenditures per benefiting department ALLOCATION SUMMARY 143 ITEM #04 10 MGT of America, Inc. Page 3 of 126

11 SUMMARY SCHEDULE Department 0020 Community Projects 1211 Arts Admin 1215 Economic Development 1230 Library Services 1311 Elections 2005 Planning Admin 2010 Current Planning 2015 Applicant Deposits 2020 Advanced Planning 2030 Code Enforcement 1 Building Use $0 $9,084 $0 $0 $0 $65,862 $70,404 $0 $45,422 $34, Legistlative/City Council , City Manager 393 2,664 1, ,750 17, ,247 9, Legal Services , Central Services ,435 6, ,438 3, Finance Department 798 5,418 2, ,109 36, ,915 19, City Clerk 0 1, ,137 47, ,371 6, Human Resources 0 4, ,353 37, ,382 18, Information Technology 0 6, ,038 49, ,750 24, Geographic Information 0 3, ,346 23, ,411 11, Retiree Health Contribution ,370 6, ,393 3, Risk Management 0 1, ,472 12, ,912 6, Fleet Maint , Fac Maint - Civic Center 0 2, ,257 19, ,591 9, Fac Maint - Fire Stations Fac Maint - PW Yard Public Works Debt Service TOTAL CURRENT ALLOCATIONS 1,191 39,015 3, , , , ,066 Approved City Manager Waiver of Charges Adjusted Approved Charges 1,191 39,015 3, , , , ,066 ITEM #04 11 MGT of America, Inc. Page 4 of 126

12 SUMMARY SCHEDULE Department 2040 Building Services 3010 Law Enforcement 3510 Fire Admin 3520 Fire Operations 3530 Loss Prev & Planning 3540 Disaster Prep 3550 Marine Safety 4010 PW Admin 4030 Environment al Programs 4040 Street Maint 1 Building Use $59,049 $0 $31,795 $27,253 $54,506 $9,084 $36,338 $0 $0 $ Legistlative/City Council , , City Manager 17,423 73,041 9, ,971 14,568 2,732 21,370 2, , Legal Services 0 0 4, , Central Services 5, ,107 42,604 5, , , Finance Department 35, ,196 20, ,680 29,637 5,557 43,477 5,145 1,472 52, City Clerk 10, ,387 5,022 10,045 1,674 6,696 6, Human Resources 4, , ,064 29,258 2,438 19,505 4, , Information Technology 41, , ,801 38,100 6,350 57,150 6, , Geographic Information 20, , ,944 18,493 3,082 27,740 3, , Retiree Health Contribution , ,942 67,118 5,593 44, , Risk Management 10, ,538 75,952 9,494 1,582 14,241 1, , Fleet Maint , ,853 8, , , Fac Maint - Civic Center 16, ,814 7,555 15,110 2,518 10, Fac Maint - Fire Stations , Fac Maint - PW Yard , Public Works Debt Service TOTAL CURRENT ALLOCATIONS 222, , ,328 2,395, ,229 41, ,754 50,613 2, ,922 Approved City Manager Waiver of Charges Adjusted Approved Charges 222, , ,328 2,395, ,229 41, ,754 50,613 2, ,922 ITEM #04 12 MGT of America, Inc. Page 5 of 126

13 SUMMARY SCHEDULE Department 4048 Fac Maint - Library 4050 Clean Water Ops 4055 Clean Water Flood 6010 City Engineering 6020 Traffic Engineering 6050 Stormwater / NPDES 7010 P&R Admin 7020 Park Services 7030 Beach Services 7033 Trails 1 Building Use $0 $0 $0 $163,973 $40,880 $45,422 $45,422 $16,261 $9,902 $2, Legistlative/City Council , , City Manager 2,795 13,130 2,422 46,668 12,239 13,291 12,131 10,643 4,944 1, Legal Services , , Central Services 533 4, ,021 3,994 4,438 4,438 1, Finance Department 5,679 26,709 4,927 94,922 24,891 27,033 24,678 21,618 10,045 2, City Clerk ,932 7,534 8,371 24,030 2,997 1, Human Resources 2,926 25,845 2,438 76,558 21,943 24,382 24,382 8,729 5,315 1, Information Technology 3,810 33,655 6, ,618 28,575 31,750 31,750 11,367 6,922 1, Geographic Information 1,849 16,336 2,928 55,633 13,870 15,411 15,411 5,517 3, Retiree Health Contribution 527 4, ,793 3,953 4,393 4,393 1, Risk Management 949 8,386 1,503 28,561 7,121 7,912 7,912 2,832 1, Fleet Maint 0 8, ,431 2,858 2, , Fac Maint - Civic Center ,455 11,332 12,591 12,591 4,508 2, Fac Maint - Fire Stations Fac Maint - PW Yard Public Works Debt Service TOTAL CURRENT ALLOCATIONS 19, ,995 21, , , , ,684 99,065 48,708 13,433 Approved City Manager Waiver of Charges Adjusted Approved Charges 19, ,995 21, , , , ,684 99,065 48,708 13,433 ITEM #04 13 MGT of America, Inc. Page 6 of 126

14 SUMMARY SCHEDULE Department 7040 Recreation Svcs 7044 Comm & Sr Center 7050 Animal Regulation 135 Lifeguard Services 146 Rec Programs 180 Requeza St 183 CFD #1 201 Gas Tax 210 Coastal Zone Mgt 221 Sr Nutrition 1 Building Use $36,338 $0 $0 $0 $9,084 $0 $0 $0 $8,176 $ Legistlative/City Council City Manager 31,792 17,668 1,528 2,601 26, ,977 6, Legal Services Central Services 14,201 5, , , Finance Department 64,714 35,926 3,100 5,289 53, ,052 12, City Clerk 6, , , Human Resources 19,505 29, ,876 14, , Information Technology 101,600 38, ,350 69, ,715 19, Geographic Information 49,315 18, ,082 33, ,774 9, Retiree Health Contribution 3,514 5, , Risk Management 25,317 9, ,582 17, ,424 4, Fleet Maint 8, , Fac Maint - Civic Center 10, , , Fac Maint - Fire Stations Fac Maint - PW Yard Public Works Debt Service TOTAL CURRENT ALLOCATIONS 371, ,536 4,628 25, , ,728 54,089 Approved City Manager Waiver of Charges (9,432) (107,400) (54,089) Adjusted Approved Charges 371, ,536 4,628 16, , ,728 0 ITEM #04 14 MGT of America, Inc. Page 7 of 126

15 SUMMARY SCHEDULE Department 222 CDBG 225 Affordable Housing 226 Enc Housing Authority 227 Home Entitlement 228 Govt/Educ Access 229 Solid Waste 261 Asset Forfeiture 262 State Law Enforcement 263 Fed Law Enforcement 290 Village Park MID 1 Building Use $5,269 $0 $11,083 $454 $0 $0 $0 $0 $0 $ Legistlative/City Council City Manager 2, ,253 4, , Legal Services Central Services , Finance Department 4, ,789 8, , , City Clerk , Human Resources 2, , , Information Technology 3, , , Geographic Information 1, , , Retiree Health Contribution , Risk Management , , Fleet Maint , Fac Maint - Civic Center 1, , Fac Maint - Fire Stations Fac Maint - PW Yard Public Works Debt Service , TOTAL CURRENT ALLOCATIONS 24, ,780 14, , , ,704 Approved City Manager Waiver of Charges (24,462) 0 (65,780) (14,455) (1,862) (186) 0 Adjusted Approved Charges , ,704 ITEM #04 15 MGT of America, Inc. Page 8 of 126

16 SUMMARY SCHEDULE Department 291 Villanitas Road MID 292 Cerro Street MID 295 Encinitas Lighting 296 Wiro Park 297 Enc Ranch Dist 321 Vulcan Square 501/502 CSD 521/522 ESD 531/534/536/ 537 SDWD 561 Pacific Pines Condos 1 Building Use $91 $182 $5,996 $91 $2,271 $0 $0 $0 $0 $ Legistlative/City Council City Manager , , ,474 15, , Legal Services , Central Services , Finance Department , , ,801 30, ,263 1, City Clerk , , Human Resources , , , Information Technology , , , Geographic Information , , , Retiree Health Contribution , Risk Management , , Fleet Maint , Fac Maint - Civic Center , Fac Maint - Fire Stations Fac Maint - PW Yard , Public Works Debt Service ,965 5, TOTAL CURRENT ALLOCATIONS 668 1,219 51, , ,240 52,068 1,187,582 3,584 Approved City Manager Waiver of Charges (239) (3,584) 65.2% to CSD Fund 501 from , % to ESD Fund 521 from ,297 Adjusted Approved Charges 668 1,219 51, , , ,365 1,187,582 0 ITEM #04 16 MGT of America, Inc. Page 9 of 126

17 SUMMARY SCHEDULE Department 616 District Svcs Other General Fund All Other Funds 1 Building Use $4,996 $0 $853,115 $804,695 $48, Legistlative/City Council ,937 $292,937 $ City Manager 16, ,469 $542,570 $270, Legal Services ,980 $39,886 $17, Central Services 5, ,021 $154,024 $45, Finance Department 33, ,653,435 $1,103,121 $550, City Clerk ,811 $257,909 $55, Human Resources 31, ,432 $720,380 $199, Information Technology 41, ,430,982 $1,101,920 $329, Geographic Information 20, ,570 $534,851 $159, Retiree Health Contribution 5, ,735 $768,870 $35, Risk Management 10, ,894 $274,581 $142, Fleet Maint 42, ,982 $517,017 $135, Fac Maint - Civic Center 1, ,489 $223,067 $13, Fac Maint - Fire Stations ,591 $199,591 $ Fac Maint - PW Yard ,844 $111,922 $111, Public Works Debt Service ,941 $0 $22,941 TOTAL CURRENT ALLOCATIONS 216, ,786,228 7,647,341 2,138,887 Approved City Manager Waiver of Charges 0 0 (281,489) $0 $(281,489) 65.2% to CSD Fund 501 (141,074) 34.8% to ESD Fund 521 (75,297) Adjusted Approved Charges 0 0 9,504,739 $7,647,341 $1,857,398 ITEM #04 17 MGT of America, Inc. Page 10 of 126

18 A. DEPARTMENT COSTS Dept:1 Building Use Amount General Admin City Hall rent and improvement Civic Center roof debt service Salaries S $0 $0 $0 $0 Salary % Split.00%.00%.00% Benefits S SUPPLY & SERVICES COST Bldg Depreciation P 1,075, ,075,000 0 Civic Center Roof Repl P 237, ,333 DEPARTMENT Cost 1,312, ,075, ,333 ADJUSTMENTS 1,312, ,075, ,333 General Admin Distribution Grand $1,312,333 $1,075,000 $237,333 ITEM #04 18 MGT of America, Inc. Page 11 of 126

19 B. INCOMING COSTS - (Default Spread Expense%) Dept:1 Building Use No Indirect Costs Page Intentionally Left Blank ITEM #04 19 MGT of America, Inc. Page 12 of 126

20 City Hall rent and improvements s Dept:1 Building Use FTE per City Hall, contract staff Percent First Direct Billed Department Legistlative/City Council % $44,649 $0 $44,649 $0 $44, City Manager % 33, , , Finance Department % 88, , , City Clerk % 37, , , Human Resources % 47, , , Information Technology % 59, , , Geographic Information % 40, , , Risk Management % 18, , , Fac Maint - Civic Center % 5, , , Arts Admin % 7, , , Planning Admin % 53, , , Current Planning % 57, , , Advanced Planning % 37, , , Code Enforcement % 28, , , Building Services % 48, , , Fire Admin % 26, , , Fire Operations % 22, , , Loss Prev & Planning % 44, , , Disaster Prep % 7, , , Marine Safety % 29, , , City Engineering % 134, , , Traffic Engineering % 33, , , Stormwater / NPDES % 37, , , P&R Admin % 37, , , Park Services % 13, , , Beach Services % 8, , , Trails % 2, , , Recreation Svcs % 29, , , Rec Programs % 7, , , Coastal Zone Mgt % 6, , , CDBG % 4, , , Enc Housing Authority % 9, , , Home Entitlement % Village Park MID % Villanitas Road MID % Cerro Street MID % Encinitas Lighting % 4, , , Wiro Park % Enc Ranch Dist % 1, , , Pacific Pines Condos % District Svcs % 4, , ,093 ITEM #04 20 MGT of America, Inc. Page 13 of 126

21 City Hall rent and improvements s Dept:1 Building Use FTE per City Hall, contract staff Percent First Direct Billed Department Subtotal % 1,075, ,075, ,075,000 Direct Bills 0 0 TOTAL 1,075,000 1,075,000 ITEM #04 21 MGT of America, Inc. Page 14 of 126

22 Civic Center roof debt service s Dept:1 Building Use FTE per City Hall, contract staff Percent First Direct Billed Department Legistlative/City Council % $9,857 $0 $9,857 $0 $9, City Manager % 7, , , Finance Department % 19, , , City Clerk % 8, , , Human Resources % 10, , , Information Technology % 13, , , Geographic Information % 9, , , Risk Management % 4, , , Fac Maint - Civic Center % 1, , , Arts Admin % 1, , , Planning Admin % 11, , , Current Planning % 12, , , Advanced Planning % 8, , , Code Enforcement % 6, , , Building Services % 10, , , Fire Admin % 5, , , Fire Operations % 4, , , Loss Prev & Planning % 9, , , Disaster Prep % 1, , , Marine Safety % 6, , , City Engineering % 29, , , Traffic Engineering % 7, , , Stormwater / NPDES % 8, , , P&R Admin % 8, , , Park Services % 2, , , Beach Services % 1, , , Trails % Recreation Svcs % 6, , , Rec Programs % 1, , , Coastal Zone Mgt % 1, , , CDBG % Enc Housing Authority % 2, , , Home Entitlement % Village Park MID % Villanitas Road MID % Cerro Street MID % Encinitas Lighting % 1, , , Wiro Park % Enc Ranch Dist % Pacific Pines Condos % District Svcs % ITEM #04 22 MGT of America, Inc. Page 15 of 126

23 Civic Center roof debt service s Dept:1 Building Use FTE per City Hall, contract staff Percent First Direct Billed Department Subtotal % 237, , ,333 Direct Bills 0 0 TOTAL 237, ,333 ITEM #04 23 MGT of America, Inc. Page 16 of 126

24 ALLOCATION SUMMARY Dept:1 Building Use Department City Hall rent and improvement Civic Center roof debt service 0 DIRECT BILLED 0 $0 $ Legistlative/City Council 44,649 9,857 54, City Manager 33,487 7,393 40, Finance Department 88,554 19, , City Clerk 37,208 8,214 45, Human Resources 47,254 10,432 57, Information Technology 59,532 13,143 72, Geographic Information 40,928 9,036 49, Risk Management 18,604 4,107 22, Fac Maint - Civic Center 5,953 1,314 7, Arts Admin 7,442 1,643 9, Planning Admin 53,951 11,911 65, Current Planning 57,672 12,732 70, Advanced Planning 37,208 8,214 45, Code Enforcement 28,650 6,325 34, Building Services 48,370 10,679 59, Fire Admin 26,045 5,750 31, Fire Operations 22,325 4,929 27, Loss Prev & Planning 44,649 9,857 54, Disaster Prep 7,442 1,643 9, Marine Safety 29,766 6,572 36, City Engineering 134,319 29, , Traffic Engineering 33,487 7,393 40, Stormwater / NPDES 37,208 8,214 45, P&R Admin 37,208 8,214 45, Park Services 13,320 2,941 16, Beach Services 8,111 1,791 9, Trails 2, , Recreation Svcs 29,766 6,572 36, Rec Programs 7,442 1,643 9, Coastal Zone Mgt 6,697 1,479 8, CDBG 4, , Enc Housing Authority 9,079 2,004 11, Home Entitlement Village Park MID Villanitas Road MID Cerro Street MID Encinitas Lighting 4,911 1,084 5, Wiro Park Enc Ranch Dist 1, , Pacific Pines Condos ITEM #04 24 MGT of America, Inc. Page 17 of 126

25 ALLOCATION SUMMARY Dept:1 Building Use Department City Hall rent and improvement Civic Center roof debt service District Svcs 4,093 $904 $4,996 1,075, ,333 1,312,333 ITEM #04 25 MGT of America, Inc. Page 18 of 126

26 A. DEPARTMENT COSTS Dept: Legistlative/City Council Amount General Admin Council Support Salaries S1 $136,248 $0 $136,248 Salary % Split.00% % Benefits S 92, , , ,213 SUPPLY & SERVICES COST Materials & Supplies S 15, ,555 Contracts & Services S 117, ,650 DEPARTMENT Cost 133, ,205 ADJUSTMENTS 362, ,418 General Admin Distribution 0 0 Grand $362,418 $362,418 ITEM #04 26 MGT of America, Inc. Page 19 of 126

27 B. INCOMING COSTS - (Default Spread Expense%) Dept: Legistlative/City Council Department First Incoming Incoming Council Support 1 City Hall rent and improvements $44,649 $0 $44,649 1 Civic Center roof debt service 9, ,857 Subtotal - Building Use 54, ,506 3 Mgr Gen'l Suppt - FTE 0 8,873 8,873 3 Mgr Gen'l Suppt - Budget 0 1,893 1,893 Subtotal City Manager 0 10,766 10,766 5 CS Gen'l Suppt 0 5,264 5,264 Subtotal Central Services 0 5,264 5,264 6 Budget & Acctg - FTE 0 17,577 17,577 6 Budget & Acctg - Budget 0 3,751 3,751 Subtotal Finance Departmen 0 21,328 21,328 7 Clk Gen'l Suppt - FTE 0 7,867 7,867 Subtotal City Clerk 0 7,867 7,867 8 HR Gen'l Suppt 0 25,681 25,681 Subtotal Human Resources 0 25,681 25,681 9 IT Gen'l Suppt 0 34,886 34,886 Subtotal Information Technol 0 34,886 34, GIS Gen'l Suppt 0 17,063 17,063 Subtotal Geographic Informa 0 17,063 17, Retiree Health - Citywide & SDWD 0 5,240 5,240 Subtotal Retiree Health Cont 0 5,240 5, Citywide Support 0 9,356 9,356 Subtotal Risk Managem 0 9,356 9, CC - Fac Maint 0 14,761 14,761 Subtotal Fac Maint - Civic Ce 0 14,761 14,761 Incoming 54, , ,718 % C. TOTAL ALLOCATED $569,136 $569,136 ITEM #04 27 MGT of America, Inc. Page 20 of 126

28 Council Support s Dept: Legistlative/City Council Agenda items per dept - excl Percent First Direct Billed Department City Manager % $24,525 $0 $24,525 $8,954 $33, Finance Department % 85, ,837 31, , City Clerk % 91, ,969 33, , Current Planning % 67, ,444 24,623 92, Fire Admin % 24, ,525 8,954 33, PW Admin % 12, ,262 4,477 16, City Engineering % 79, ,706 29, , P&R Admin % 30, ,656 11,192 41, nd Orphans % Subtotal % 416, , , ,136 Direct Bills 0 0 TOTAL 416, ,136 ITEM #04 28 MGT of America, Inc. Page 21 of 126

29 ALLOCATION SUMMARY Dept: Legistlative/City Council Department Council Support 0 DIRECT BILLED 0 $ City Manager 33,479 33, Finance Department 117, , City Clerk 125, , Current Planning 92,066 92, Fire Admin 33,479 33, PW Admin 16,739 16, City Engineering 108, , P&R Admin 41,848 41, nd Orphans , ,136 ITEM #04 29 MGT of America, Inc. Page 22 of 126

30 A. DEPARTMENT COSTS Dept: City Manager Amount General Admin Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Salaries S1 $521,139 $0 $260,570 $260,570 Salary % Split.00% 50.00% 50.00% Benefits S 205, , , , , ,414 SUPPLY & SERVICES COST Materials & Supplies S 1, Contracts & Services S 18, ,275 9,275 Temp Staff S 16, ,216 8,216 DEPARTMENT Cost 36, ,241 18,241 ADJUSTMENTS 763, , ,655 General Admin Distribution Grand $763,310 $381,655 $381,655 ITEM #04 30 MGT of America, Inc. Page 23 of 126

31 B. INCOMING COSTS - (Default Spread Expense%) Dept: City Manager Department First Incoming Incoming Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 1 City Hall rent and improvements $33,487 $0 $16,744 $16,744 1 Civic Center roof debt service 7, ,697 3,697 Subtotal - Building Use 40, ,440 20,440 2 Council Support 24, ,263 12,263 Subtotal Legistlative/City Cou 24, ,263 12,263 3 Mgr Gen'l Suppt - FTE 0 6,655 3,328 3,328 3 Mgr Gen'l Suppt - Budget 0 3,988 1,994 1,994 Subtotal City Manager 0 10,643 5,322 5,322 4 City Attorney Retainer 0 4,505 2,253 2,253 Subtotal Legal Services 0 4,505 2,253 2,253 5 CS Gen'l Suppt 0 3,948 1,974 1,974 Subtotal Central Services 0 3,948 1,974 1,974 6 Budget & Acctg - FTE 0 13,183 6,592 6,592 6 Budget & Acctg - Budget 0 7,900 3,950 3,950 Subtotal Finance Departmen 0 21,083 10,542 10,542 7 Clk Gen'l Suppt - FTE 0 5,900 2,950 2,950 7 Clk Gen'l Suppt - Agenda 0 9,128 4,564 4,564 Subtotal City Clerk 0 15,028 7,514 7,514 8 HR Gen'l Suppt 0 19,261 9,631 9,631 Subtotal Human Resources 0 19,261 9,631 9,631 9 IT Gen'l Suppt 0 26,165 13,083 13,083 Subtotal Information Technol 0 26,165 13,083 13, GIS Gen'l Suppt 0 12,797 6,399 6,399 Subtotal Geographic Informa 0 12,797 6,399 6, Retiree Health - Citywide & SDWD 0 3,930 1,965 1,965 ITEM #04 31 MGT of America, Inc. Page 24 of 126

32 B. INCOMING COSTS - (Default Spread Expense%) Dept: City Manager Department First Incoming Incoming Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Subtotal Retiree Health Cont $0 $3,930 $1,965 $1, Citywide Support 0 7,017 3,509 3,509 Subtotal Risk Managem 0 7,017 3,509 3, CC - Fac Maint 0 11,071 5,536 5,536 Subtotal Fac Maint - Civic Ce 0 11,071 5,536 5,536 2 Council Support 0 8,954 4,477 4,477 Subtotal Legistlative/City Cou 0 8,954 4,477 4,477 Incoming 65, , , ,904 %50.00 %50.00 C. TOTAL ALLOCATED $973,117 $486,559 $486,559 ITEM #04 32 MGT of America, Inc. Page 25 of 126

33 Mgr Gen'l Suppt - FTE s Dept: City Manager FTE per dept, contract staff Percent First Direct Billed Department Legistlative/City Council % $8,873 $0 $8,873 $0 $8, City Manager % 6, , , Finance Department % 17, ,598 3,186 20, City Clerk % 7, ,394 1,339 8, Human Resources % 9, ,390 1,700 11, Information Technology % 11, ,830 2,142 13, Geographic Information % 8, ,133 1,472 9, Risk Management % 3, , , Fleet Maint % 4, , , Fac Maint - Civic Center % 1, , , Fac Maint - Fire Stations % Fac Maint - PW Yard % 1, , , Arts Admin % 1, , , Planning Admin % 10, ,721 1,941 12, Current Planning % 11, ,461 2,075 13, Advanced Planning % 7, ,394 1,339 8, Code Enforcement % 5, ,693 1,031 6, Building Services % 9, ,612 1,740 11, Fire Admin % 5, , , Fire Operations % 70, ,982 12,850 83, Loss Prev & Planning % 8, ,873 1,606 10, Disaster Prep % 1, , , Marine Safety % 13, ,309 2,409 15, PW Admin % 1, , , Street Maint % 13, ,457 2,436 15, Fac Maint - Library % , Clean Water Ops % 7, ,838 1,419 9, Clean Water Flood % 1, , , City Engineering % 26, ,692 4,832 31, Traffic Engineering % 6, ,655 1,205 7, Stormwater / NPDES % 7, ,394 1,339 8, P&R Admin % 7, ,394 1,339 8, Park Services % 2, , , Beach Services % 1, , , Trails % Recreation Svcs % 23, ,661 4,283 27, Comm & Sr Center % 8, ,873 1,606 10, Lifeguard Services % 1, , , Rec Programs % 16, ,267 2,945 19, Coastal Zone Mgt % 1, , , Sr Nutrition % 4, , , CDBG % ,013 ITEM #04 33 MGT of America, Inc. Page 26 of 126

34 Mgr Gen'l Suppt - FTE s Dept: City Manager FTE per dept, contract staff Percent First Direct Billed Department Enc Housing Authority % $1,804 $0 $1,804 $327 $2, Home Entitlement % Solid Waste % 1, , , Village Park MID % Villanitas Road MID % Cerro Street MID % Encinitas Lighting % 1, , , Wiro Park % Enc Ranch Dist % /534/536/537 SDWD % 37, ,561 6,800 44, Pacific Pines Condos % District Svcs % 9, ,686 1,753 11, nd Orphans % Subtotal % 414, ,358 72, ,559 Direct Bills 0 0 TOTAL 414, ,559 ITEM #04 34 MGT of America, Inc. Page 27 of 126

35 Mgr Gen'l Suppt - Budget s Dept: City Manager Relative budget size per Percent First Direct Billed Department Legistlative/City Council 362, % $1,893 $0 $1,893 $0 $1, City Manager 763, % 3, , , Legal Services 308, % 1, , , Central Services 244, % 1, , , Finance Department 1,513, % 7, ,906 1,397 9, City Clerk 568, % 2, , , Human Resources 921, % 4, , , Information Technology 1,446, % 7, ,560 1,336 8, Geographic Information 651, % 3, , , Retiree Health Contribution 1,254, % 6, ,554 1,158 7, Risk Management 1,752, % 9, ,157 1,619 10, Fleet Maint 511, % 2, , , Fac Maint - Civic Center 323, % 1, , , Fac Maint - Fire Stations 186, % , Fac Maint - PW Yard 203, % 1, , , Community Projects 64, % Arts Admin 149, % Economic Development 182, % , Elections % Planning Admin 827, % 4, , , Current Planning 692, % 3, , , Applicant Deposits 6, % Advanced Planning 571, % 2, , , Code Enforcement 482, % 2, , , Building Services 987, % 5, , , Law Enforcement 11,880, % 62, ,070 10,971 73, Fire Admin 613, % 3, , , Fire Operations 9,456, % 49, ,406 8,733 58, Loss Prev & Planning 665, % 3, , , Disaster Prep 160, % Marine Safety 919, % 4, , , PW Admin 127, % Environmental Programs 118, % Street Maint 1,645, % 8, ,595 1,519 10, Fac Maint - Library 284, % 1, , , Clean Water Ops 629, % 3, , , Clean Water Flood 124, % City Engineering 2,463, % 12, ,869 2,275 15, Traffic Engineering 712, % 3, , , Stormwater / NPDES 741, % 3, , , P&R Admin 552, % 2, , , Park Services 1,222, % 6, ,388 1,129 7,517 ITEM #04 35 MGT of America, Inc. Page 28 of 126

36 Mgr Gen'l Suppt - Budget s Dept: City Manager Relative budget size per Percent First Direct Billed Department Beach Services 494, % $2,584 $0 $2,584 $457 $3, Trails 137, % Recreation Svcs 625, % 3, , , Comm & Sr Center 1,169, % 6, ,109 1,080 7, Animal Regulation 248, % 1, , , Lifeguard Services 138, % Rec Programs 1,120, % 5, ,852 1,034 6, Coastal Zone Mgt 228, % 1, , , Sr Nutrition 132, % CDBG 184, % , Enc Housing Authority 1,158, % 6, ,052 1,070 7, Home Entitlement 678, % 3, , , Govt/Educ Access 47, % Solid Waste 458, % 2, , , Asset Forfeiture 5, % State Law Enforcement 100, % Fed Law Enforcement 10, % Village Park MID 33, % Villanitas Road MID 16, % Cerro Street MID 26, % Encinitas Lighting 1,182, % 6, ,176 1,092 7, Wiro Park 9, % Enc Ranch Dist 510, % 2, , , Vulcan Square 12, % /502 CSD 4,794, % 25, ,047 4,427 29, /522 ESD 2,475, % 12, ,934 2,286 15, /534/536/537 SDWD 15,065, % 78, ,709 13,912 92, Pacific Pines Condos 95, % District Svcs 857, % 4, , , nd Orphans % (0) (0) Subtotal 79,310, % 414, ,358 72, ,559 Direct Bills 0 0 TOTAL 414, ,559 ITEM #04 36 MGT of America, Inc. Page 29 of 126

37 ALLOCATION SUMMARY Dept: City Manager Department Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 0 DIRECT BILLED 0 $0 $ Legistlative/City Council 8,873 1,893 10, City Manager 6,655 3,988 10, Legal Services 0 1,897 1, Central Services 0 1,504 1, Finance Department 20,783 9,304 30, City Clerk 8,733 3,492 12, Human Resources 11,090 5,665 16, Information Technology 13,972 8,896 22, Geographic Information 9,606 4,004 13, Retiree Health Contribution 0 7,712 7, Risk Management 4,366 10,776 15, Fleet Maint 5,589 3,144 8, Fac Maint - Civic Center 1,397 1,986 3, Fac Maint - Fire Stations 699 1,149 1, Fac Maint - PW Yard 1,223 1,254 2, Community Projects Arts Admin 1, , Economic Development 0 1,122 1, Elections Planning Admin 12,662 5,088 17, Current Planning 13,535 4,260 17, Applicant Deposits Advanced Planning 8,733 3,515 12, Code Enforcement 6,724 2,965 9, Building Services 11,352 6,071 17, Law Enforcement 0 73,041 73, Fire Admin 6,113 3,772 9, Fire Operations 83,832 58, , Loss Prev & Planning 10,479 4,089 14, Disaster Prep 1, , Marine Safety 15,719 5,652 21, PW Admin 1, , Environmental Programs Street Maint 15,893 10,114 26, Fac Maint - Library 1,048 1,747 2, Clean Water Ops 9,256 3,873 13, Clean Water Flood 1, , City Engineering 31,524 15,143 46, Traffic Engineering 7,859 4,379 12, Stormwater / NPDES 8,733 4,559 13,291 ITEM #04 37 MGT of America, Inc. Page 30 of 126

38 ALLOCATION SUMMARY Dept: City Manager Department Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget P&R Admin 8,733 $3,398 $12, Park Services 3,126 7,517 10, Beach Services 1,904 3,040 4, Trails , Recreation Svcs 27,944 3,848 31, Comm & Sr Center 10,479 7,189 17, Animal Regulation 0 1,528 1, Lifeguard Services 1, , Rec Programs 19,212 6,886 26, Coastal Zone Mgt 1,572 1,405 2, Sr Nutrition 5, , CDBG 1,013 1,137 2, Enc Housing Authority 2,131 7,122 9, Home Entitlement 87 4,174 4, Govt/Educ Access Solid Waste 1,223 2,820 4, Asset Forfeiture State Law Enforcement Fed Law Enforcement Village Park MID Villanitas Road MID Cerro Street MID Encinitas Lighting 1,589 7,267 8, Wiro Park Enc Ranch Dist 681 3,136 3, Vulcan Square /502 CSD 0 29,474 29, /522 ESD 0 15,221 15, /534/536/537 SDWD 44,361 92, , Pacific Pines Condos District Svcs 11,440 5,272 16, nd Orphans 0 (0) 0 486, , ,117 ITEM #04 38 MGT of America, Inc. Page 31 of 126