DEPT. DIRECTOR: SUBJECT: Adoption of the City of Encinitas Internal Cost Allocation Plan for fiscal years and

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1 MEETING DATE: July 15, 2015 PREPARED BY: Tim Nash Finance Director DEPT. DIRECTOR: Tim Nash DEPARTMENT: Finance CITY MANAGER: Glenn Pruim, Acting SUBJECT: Adoption of the City of Encinitas Internal Cost Plan for fiscal years and RECOMMENDATION: It is recommended that City Council take the following action: 1. Adopt the Cost Plan and authorize those charges to non-general fund programs and services as identified in Attachment 1. STRATEGIC PLAN: Organizational Efficiency and Effectiveness FISCAL CONSIDERATIONS: There is no direct fiscal impact associated with this report. Charges for General Fund support will be allocated to other funds as described in the plan. 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 three times, in 2007, 2009 and 2011, as directed by the City Council. This is the fourth update. The updated Cost Plan is attached hereto as Attachment 2, and will also be available for review on the City s website under Finance, Documents, Forms and Publications. The charges in the attached Cost Plan have been included in the operating budget that was adopted on June 10, The purpose of the Cost Plan is twofold: (1) to determine fair and reasonable charges to nongeneral 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 and 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 Development Services Fee Study (the Study ). The Study is prepared by an independent third-party 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 7/15/2015 Item #8F Page 1

2 development processing fees is tentatively scheduled for the August 19, 2015 agenda, and the primary consultant from MGT America, Erin Payton, will present the study. ANALYSIS: The City of Encinitas has five funds that provide support services to other funds or programs. Two of those funds: the (101) General Fund and the (601) Risk Management Fund are included in the Cost Plan. The other three funds: the (621) Fleet Maintenance Fund, the (622, 623 and 624) Fleet Replacement Fund and the (611) Wastewater Support Fund, are not included in the Cost Plan as they are calculated in-house. Overall, there are $9.2 million in support costs allocated in the Cost Plan. A two-page summary of all inter-fund charges is shown in Attachment 1; the first page covers the inter-fund allocations of the Cost Plan, while the second page summarizes the other internal charges that are calculated in house. As with prior plans, this Cost Plan provides for a waiver of charges to certain programs that have been determined to have significant public benefits, such as Community Development Block Grants and the Section 8 Affordable Housing Program. Experience has shown that attempting to charge activities such as Federal Grants for support services (while technically allowable) can be very challenging, since the Federal agencies involved typically disallow such charges. Of the $2.2 million in inter-fund charges calculated in the Cost Plan, it is recommended that $1.4 million should be charged to the funds receiving General Fund support and that $.8 million should be waived and remain costs of the General Fund. The Cost Plan included as Attachment 2 consists of several distinct sections. The page numbers cited below refer to the actual page numbers in the Plan (as opposed to the overall page numbering of the Agenda). 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 A complete summary of the internal cost allocation charges can be found on Pages 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 allocation assumptions used in the prior Cost Plans and confirmed those assumptions were still reasonable for this update. Overall, the proposed charges are very consistent for both budget years (FY15-16 and FY16-17) and are primarily based on the operating budget assumption that salaries and benefits are not expected to increase significantly year-over-year. 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. ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a project under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical changes in the environment. ATTACHMENTS: 1. Summary of Inter-fund Charges 2. Internal Cost Plan 7/15/2015 Item #8F Page 2

3 City of Encinitas Revenue/Expenditure Summary Internal Cost Plan (Study) FY & FY Attachment 1 EXPENDITURES FY FY Description Fund Number N State Law Enforcement 202 $ 1,952 $ 1,952 Y Coastal Zone Management ,460 25,460 Y Government Education Access 213 2,785 2,785 Y Solid Waste ,560 19,560 Y Asset Forfeiture N Senior Nutrition ,418 70,418 N Community Development Block Grant ,994 84,994 N Federal Law Enforcement N Donations 229 1,866 1,866 Y Villanitas Road MID Y Cerro Street MID 292 1,368 1,368 Y Village Park MID 293 1,934 1,934 Y Wiro Park MID Y Encinitas Lighting and Landscaping ,323 59,323 Y Encinitas Ranch Lighting and Landscaping ,962 25,962 N Encinitas Public Finance Authority Y Cardiff Sanitation Division 511/512/ , ,255 Y Encinitas Sanitation Division 521/ , ,964 Y San Dieguito Water District 531/532/ , ,541 N Section 8 Housing 551 3,164 3,164 N Pacific Pines 561 2,223 2,223 N Recreation Programs , ,210 N Jr. Lifeguard Program , ,280 N Wastewater Support Services , ,479 N Fleet Maintenance ,110 91,110 Y Community Facilities District # N Encinitas Ranch Golf Course $ 2,213,100 $ 2,213,100 Y = Included in inter fund charges $ 1,436,014 $ 1,436,014 N = Not included in inter fund charges 777, ,086 $ 2,213,100 $ 2,213,100 REVENUE General fund revenue 101 $ 1,327,782 $ 1,327,782 Risk Management fund revenue , ,232 $ 1,436,014 $ 1,436,014 Footnote #1: Items identified with a (Y) will be charged the full cost allocation amount, those identified with an (N) will not be charged. 7/15/2015 Item #8F Page 3

4 City of Encinitas Other Interfund Charges/s Revenue/Expenditure Summary Attachment 1 FLEET REPLACEMENT PROGRAM FY FY EXPENDITURES Description Account Number Gen Fund Replacement Program , ,000 Wastewater Replacement Program , ,000 Replacement Program Expenditures 616, ,000 REVENUES Vehicle Replacement , ,000 Machinery/Equip Replacement , ,000 Fire Apparatus Replacement , ,000 Replacement Program Revenues 616, ,000 WASTEWATER SUPPORT PROGRAM EXPENDITURES Cardiff Sanitary Division WW Admin Support ,483 52,793 WW Operations , ,051 WW Fleet ,170 30,820 Sub total (CSD) 694, ,374 Encinitas Sanitary Division WW Admin Support ,850 26,003 WW Operations , ,980 WW Fleet ,830 15,180 WW Transfers out ,290 37,290 Sub total (ESD) 342, ,453 Wastewater Expenditures 1,037,037 1,046,827 REVENUES WW Admin Support ,333 78,796 WW Operations , ,031 WW Fleet ,000 46,000 WW Transfers out , ,000 Wastewater Revenues 1,037,037 1,046,827 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. 7/15/2015 Item #8F Page 4

5 Table of Contents Schedule Description Basis Units Basis Source Page # Table of Contents 1 Summary Schedule 4 Building Use 10 1 Costs 11 1 Incoming Costs 12 1 City Hall rent and improvements FTE per City Hall, contract 13 1 Civic Center roof debt service FTE per City Hall, contract 15 1 Summary Legistlative/City Council 19 2 Costs 20 2 Incoming Costs 21 2 Council Support Agenda items per dept - excl SDWD 22 2 Summary City Manager 24 3 Costs 25 3 Incoming Costs 26 3 Mgr Gen'l Suppt - FTE FTE per dept, contract 28 3 Mgr Gen'l Suppt - Budget Relative budget size per department 30 3 Summary Legal Services 34 4 Costs 35 4 Incoming Costs 36 4 City Attorney Retainer Agenda items per department 37 4 Summary Central Services 39 5 Costs 40 5 Incoming Costs 41 5 CS Gen'l Suppt FTE per dept, contract 42 5 Summary 44 MGT of America, Inc. Page 1 of 119 7/15/2015 Item #8F Page 5

6 Finance 46 6 Costs 47 6 Incoming Costs 48 6 Budget & Acctg - FTE FTE per dept, contract 50 6 Budget & Acctg - Budget Relative budget size per department 52 6 Summary City Clerk 56 7 Costs 57 7 Incoming Costs 58 7 Clk Gen'l Suppt - FTE FTE per City Hall, contract 60 7 Clk Gen'l Suppt - Agenda Agenda items per department 62 7 Summary Human Resources 65 8 Costs 66 8 Incoming Costs 67 8 HR Gen'l Suppt FTE per dept, not including contract staff 68 8 Summary Information Technology 72 9 Costs 73 9 Incoming Costs 74 9 IT Gen'l Suppt FTE per dept, contract 75 9 Summary Geographic Information Costs Incoming Costs GIS Gen'l Suppt FTE per dept, contract Summary Retiree Health Contribution Costs Incoming Costs Retiree Health - Fire FTE per Fire division, not including contract staff Retiree Health - Citywide FTE per dept, not including contract staff and excluding Fire & SDWD Summary 92 MGT of America, Inc. Page 2 of 119 7/15/2015 Item #8F Page 6

7 Risk Management Costs Incoming Costs SDWD Direct allocation to SDWD Citywide Support FTE per dept, contract and excluding SDWD Summary Fac Maint - Civic Center Costs Incoming Costs CC - Fac Maint FTE per City Hall, contract Summary Fac Maint - Fire Stations Costs Incoming Costs Fire Sta - Fac Maint Direct allocation to Fire Ops Summary Fac Maint - PW Yard Costs Incoming Costs PW Yard Fac Mnt - Streets Direct allocation to Streets PW Yard Fac Mnt - SDWD Direct allocation to SDWD Fund Summary 119 MGT of America, Inc. Page 3 of 119 7/15/2015 Item #8F Page 7

8 Summary Schedule Arts Admin Economic Development Elections Planning Admin Current Planning Applicant Deposits Advanced Planning Code Enforcement Parking Citation Building Services 1 Building Use $14,325 $0 $0 $64,912 $69,389 $0 $44,498 $34,471 $0 $8, Legistlative/City Council , City Manager 4,740 1, ,714 25, ,585 12, , Legal Services , Central Services 1, ,750 7, ,627 3, Finance 8,788 2,350 1,140 42,103 46, ,889 23,241 1,058 24, City Clerk 2, ,146 41, ,641 5, , Human Resources 4, ,238 33, ,789 16, , Information Technology 11, ,995 56, ,329 28, , Geographic Information 5, ,782 24, ,618 12, , Retiree Health Contribution ,223 7, ,807 3, Risk Management 2, ,055 11, ,579 5, , Fac Maint - Civic Center 4, ,537 21, ,079 10, , Fac Maint - Fire Stations Fac Maint - PW Yard Current s $60,803 $3,622 $1,757 $293,456 $426,223 $273 $200,441 $157,195 $1,630 $69,669 MGT of America, Inc. Page 4 of 119 7/15/2015 Item #8F Page 8

9 Summary Schedule Law Enforcement Fire Admin Fire Operations Loss Prev & Planning Disaster Prep Marine Safety PW Admin Environment al Programs Street Maint Fac Maint - Library 1 Building Use $0 $40,290 $26,860 $44,767 $4,477 $35,814 $0 $0 $0 $ Legistlative/City Council 0 17, , City Manager 85,420 14, ,495 15,801 2,258 32,300 4,261 1,498 32,240 3, Legal Services 0 3, , Central Services 0 4,189 47,480 4, ,725 1, , Finance 157,882 26, ,399 29,288 4,181 59,893 7,895 2,769 59,740 6, City Clerk 0 14,302 4,612 7, ,149 7, Human Resources 0 19, ,743 21,543 2,154 18,097 5, ,563 2, Information Technology 0 32, ,794 36,548 3,655 84,208 8, ,422 4, Geographic Information 0 14, ,261 15,712 1,571 36,200 3, ,124 1, Retiree Health Contribution 0 29, ,905 32,540 3,254 27,333 1, , Risk Management 0 6,862 77,769 7, ,567 1, , Fac Maint - Civic Center 0 12,747 8,498 14,164 1,416 11, Fac Maint - Fire Stations , Fac Maint - PW Yard ,108 0 Current s $243,303 $235,620 $2,012,525 $230,329 $24,963 $339,616 $61,578 $4,267 $380,093 $20,655 MGT of America, Inc. Page 5 of 119 7/15/2015 Item #8F Page 9

10 Summary Schedule Clean Water Ops Clean Water Flood City Engineering Traffic Engineering Stormwater / NPDES P&R Admin Park Services Beach Services Trails Recreation Svcs 1 Building Use $0 $0 $137,883 $43,514 $44,767 $44,767 $16,027 $9,759 $2,686 $17, Legistlative/City Council , , City Manager 16,741 2,184 52,422 15,968 17,088 17,605 15,730 5,992 1,546 14, Legal Services , , Central Services 4, ,337 4,525 4,655 4,655 1,666 1, , Finance 31,031 4,045 97,149 29,595 31,668 32,623 29,104 11,094 2,863 27, City Clerk ,286 7,472 7,687 33,530 2,752 1, , Human Resources 22,836 2,154 66,354 19,389 21,543 21,543 7,713 4,696 1,293 17, Information Technology 38,741 3, ,569 35,525 36,548 36,548 13,084 7,968 2,193 34, Geographic Information 16,655 1,571 48,393 15,272 15,712 15,712 5,625 3, , Retiree Health Contribution 5, ,342 4,483 4,981 4,981 1,783 1, , Risk Management 8, ,483 7,411 7,624 7,624 2,730 1, , Fac Maint - Civic Center ,624 13,767 14,164 14,164 5,071 3, , Fac Maint - Fire Stations Fac Maint - PW Yard Current s $144,300 $15,336 $786,853 $196,919 $206,438 $304,397 $101,285 $51,461 $13,871 $151,046 MGT of America, Inc. Page 6 of 119 7/15/2015 Item #8F Page 10

11 Summary Schedule Comm & Sr Center 202 State Law Enforcement 212 Coastal Zone Mgt 213 Govt/Educ Access 214 Solid Waste 215 Asset Forfeiture 221 Sr Nutrition 222 CDBG 228 Fed Law Enforcement Building Use $0 $0 $0 $0 $0 $0 $18,623 $19,966 $0 $ Legistlative/City Council City Manager 32, , , ,555 5, Legal Services Central Services 10, ,936 2, Finance 60,990 1,267 6,480 1,807 7, ,302 10, , City Clerk ,198 3, Human Resources 25, , , , Information Technology 79, , , ,204 16, Geographic Information 34, , , ,536 7, Retiree Health Contribution 5, , Risk Management 16, , ,172 3, Fac Maint - Civic Center ,892 6, Fac Maint - Fire Stations Fac Maint - PW Yard Current s $266,416 $1,952 $25,460 $2,785 $19,560 $197 $70,418 $84,994 $195 $1,866 MGT of America, Inc. Page 7 of 119 7/15/2015 Item #8F Page 11

12 Summary Schedule 291 Villanitas Road MID 292 Cerro Street MID 293 Village Park MID 294 Wiro Park 295 Encinitas Lighting 297 Enc Ranch Dist /512/513 CSD 521/522 ESD 531/532/534 SDWD 1 Building Use $90 $179 $269 $90 $8,148 $3,492 $0 $0 $0 $ Legistlative/City Council City Manager ,747 4, ,733 38, , Legal Services , Central Services , Finance ,878 8, ,522 72, , City Clerk , , Human Resources ,921 1, , Information Technology ,652 2, , Geographic Information ,860 1, , Retiree Health Contribution Risk Management , , Fac Maint - Civic Center ,578 1, Fac Maint - Fire Stations Fac Maint - PW Yard ,108 Current s $733 $1,368 $1,934 $704 $59,323 $25,962 $146 $224,255 $110,964 $962,541 MGT of America, Inc. Page 8 of 119 7/15/2015 Item #8F Page 12

13 Summary Schedule 551 Section 8 Housing 561 Pacific Pines Condos 571 Rec Programs 572 Lifeguard Services 611 WW District Svcs Fleet Maint 712 CFD Admin 931 Golf Course Ops 1 Building Use $0 $0 $54,616 $26,413 $0 $0 $0 $0 $837, Legistlative/City Council , City Manager 1, ,480 7,936 21,732 11, ,000, Legal Services , Central Services 0 0 5,679 2,746 6,005 3, , Finance 2,053 1,443 39,804 14,717 40,274 20, ,851, City Clerk 0 0 9,378 4, , Human Resources ,926 3,447 27,791 14, , Information Technology ,589 21,564 47,147 23, ,565, Geographic Information ,168 9,270 20,268 10, , Retiree Health Contribution 0 0 2, ,426 3, , Risk Management 0 0 9,302 4,498 9,835 4, , Fac Maint - Civic Center ,280 8, , Fac Maint - Fire Stations , Fac Maint - PW Yard ,216 Current s $3,164 $2,223 $237,210 $104,280 $179,479 $91,110 $228 $49 $9,219,444 MGT of America, Inc. Page 9 of 119 7/15/2015 Item #8F Page 13

14 MGT of America, Inc. Page 10 of 119 7/15/2015 Item #8F Page 14

15 A. Costs Dept:1 Building Use Description Amount General Admin City Hall rent and improvement Civic Center roof debt service Personnel Costs Salaries S Salary % Split.00%.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Bldg Use Allowance P 1,075, ,075,000 0 Civic Center Debt for Roof P 180, ,000 Subtotal - Services & Supplies 1,255, ,075, ,000 Cost 1,255, ,075, ,000 Adjustments to Cost Subtotal - Adjustments Costs After Adjustments 1,255, ,075, ,000 General Admin Distribution Grand $1,255,000 $1,075,000 $180,000 MGT of America, Inc. Page 11 of 119 7/15/2015 Item #8F Page 15

16 B. Incoming Costs - (Default Spread Expense%) Dept:1 Building Use No Indirect Costs Page Intentionally Left Blank MGT of America, Inc. Page 12 of 119 7/15/2015 Item #8F Page 16

17 City Hall rent and improvements s Dept:1 Building Use Units Percent First Direct Billed Second Legistlative/City Council % $7,669 $0 $7,669 $0 $7, City Manager % 45, , , Central Services % 6, , , Finance % 98, , , City Clerk % 38, , , Human Resources % 41, , , Information Technology % 59, , , Geographic Information % 32, , , Risk Management % 20, , , Fac Maint - Civic Center % 6, , , Arts Admin % 12, , , Planning Admin % 55, , , Current Planning % 59, , , Advanced Planning % 38, , , Code Enforcement % 29, , , Building Services % 7, , , Fire Admin % 34, , , Fire Operations % 23, , , Loss Prev & Planning % 38, , , Disaster Prep % 3, , , Marine Safety % 30, , , City Engineering % 118, , , Traffic Engineering % 37, , , Stormwater / NPDES % 38, , , P&R Admin % 38, , , Park Services % 13, , , Beach Services % 8, , , Trails % 2, , , Recreation Svcs % 15, , , Sr Nutrition % 15, , , CDBG % 17, , , Villanitas Road MID % Cerro Street MID % Village Park MID % Wiro Park % Encinitas Lighting % 6, , , Enc Ranch Dist % 2, , , Rec Programs % 46, , , Lifeguard Services % 22, , ,624 MGT of America, Inc. Page 13 of 119 7/15/2015 Item #8F Page 17

18 City Hall rent and improvements s Dept:1 Building Use Units Percent First Direct Billed Second Subtotal % 1,075, ,075, ,075,000 Direct Bills 0 0 $1,075,000 $1,075,000 Basis Units: FTE per City Hall, contract Source: MGT of America, Inc. Page 14 of 119 7/15/2015 Item #8F Page 18

19 Civic Center roof debt service s Dept:1 Building Use Units Percent First Direct Billed Second Legistlative/City Council % $1,284 $0 $1,284 $0 $1, City Manager % 7, , , Central Services % 1, , , Finance % 16, , , City Clerk % 6, , , Human Resources % 6, , , Information Technology % 9, , , Geographic Information % 5, , , Risk Management % 3, , , Fac Maint - Civic Center % 1, , , Arts Admin % 2, , , Planning Admin % 9, , , Current Planning % 9, , , Advanced Planning % 6, , , Code Enforcement % 4, , , Building Services % 1, , , Fire Admin % 5, , , Fire Operations % 3, , , Loss Prev & Planning % 6, , , Disaster Prep % Marine Safety % 5, , , City Engineering % 19, , , Traffic Engineering % 6, , , Stormwater / NPDES % 6, , , P&R Admin % 6, , , Park Services % 2, , , Beach Services % 1, , , Trails % Recreation Svcs % 2, , , Sr Nutrition % 2, , , CDBG % 2, , , Villanitas Road MID % Cerro Street MID % Village Park MID % Wiro Park % Encinitas Lighting % 1, , , Enc Ranch Dist % Rec Programs % 7, , , Lifeguard Services % 3, , ,788 MGT of America, Inc. Page 15 of 119 7/15/2015 Item #8F Page 19

20 Civic Center roof debt service s Dept:1 Building Use Units Percent First Direct Billed Second Subtotal % 180, , ,000 Direct Bills 0 0 $180,000 $180,000 Basis Units: FTE per City Hall, contract Source: MGT of America, Inc. Page 16 of 119 7/15/2015 Item #8F Page 20

21 Summary Dept:1 Building Use City Hall rent and improvement Civic Center roof debt service Legistlative/City Council $7,669 $1,284 $8, City Manager 45,632 7,641 53, Central Services 6,135 1,027 7, Finance 98,780 16, , City Clerk 38,576 6,459 45, Human Resources 41,031 6,870 47, Information Technology 59,513 9,965 69, Geographic Information 32,824 5,496 38, Risk Management 20,937 3,506 24, Fac Maint - Civic Center 6,135 1,027 7, Arts Admin 12,271 2,055 14, Planning Admin 55,602 9,310 64, Current Planning 59,437 9,952 69, Advanced Planning 38,116 6,382 44, Code Enforcement 29,527 4,944 34, Building Services 7,669 1,284 8, Fire Admin 34,512 5,779 40, Fire Operations 23,008 3,852 26, Loss Prev & Planning 38,346 6,421 44, Disaster Prep 3, , Marine Safety 30,677 5,137 35, City Engineering 118,107 19, , Traffic Engineering 37,273 6,241 43, Stormwater / NPDES 38,346 6,421 44, P&R Admin 38,346 6,421 44, Park Services 13,728 2,299 16, Beach Services 8,359 1,400 9, Trails 2, , Recreation Svcs 15,339 2,568 17, Sr Nutrition 15,952 2,671 18, CDBG 17,102 2,864 19, Villanitas Road MID Cerro Street MID Village Park MID Wiro Park Encinitas Lighting 6,979 1,169 8, Enc Ranch Dist 2, , Rec Programs 46,782 7,833 54, Lifeguard Services 22,624 3,788 26,413 MGT of America, Inc. Page 17 of 119 7/15/2015 Item #8F Page 21

22 Summary Dept:1 Building Use City Hall rent and improvement Civic Center roof debt service $1,075,000 $180,000 $1,255,000 MGT of America, Inc. Page 18 of 119 7/15/2015 Item #8F Page 22

23 MGT of America, Inc. Page 19 of 119 7/15/2015 Item #8F Page 23

24 A. Costs Dept: Legistlative/City Council Description Amount General Admin Council Support Personnel Costs Salaries S1 165, ,989 Salary % Split.00% % Benefits S 80, ,186 Subtotal - Personnel Costs 246, ,175 Services & Supplies Cost Professional Services Contract S 50, , Interagency Agreements S 46, , Reimbursement Programs S 9, , Communications S 4, , Printing And Binding S Travel & Mileage S Training And Professional Deve S 19, , Office Supplies S Books And Subscriptions S Furniture/Fixtures < $5K S 1, , Other Supplies S 15, ,500 Subtotal - Services & Supplies 147, ,740 Cost 393, ,915 Adjustments to Cost Subtotal - Adjustments Costs After Adjustments 393, ,915 General Admin Distribution 0 0 Grand $393,915 $393,915 MGT of America, Inc. Page 20 of 119 7/15/2015 Item #8F Page 24

25 B. Incoming Costs - (Default Spread Expense%) Dept: Legistlative/City Council First Incoming Second Incoming Council Support 1 City Hall rent and improvements $7,669 $0 $7,669 1 Civic Center roof debt service 1, ,284 Subtotal - Building Use 8, ,953 3 Mgr Gen'l Suppt - FTE 0 1,820 1,820 3 Mgr Gen'l Suppt - Budget 0 2,184 2,184 Subtotal City Manager 0 4,004 4,004 5 CS Gen'l Suppt Subtotal Central Services Budget & Acctg - FTE 0 3,512 3,512 6 Budget & Acctg - Budget 0 4,216 4,216 Subtotal Finance Departme 0 7,728 7,728 7 Clk Gen'l Suppt - FTE 0 1,255 1,255 Subtotal City Clerk 0 1,255 1,255 8 HR Gen'l Suppt 0 3,781 3,781 Subtotal Human Resources 0 3,781 3,781 9 IT Gen'l Suppt 0 6,699 6,699 Subtotal Information Techn 0 6,699 6, GIS Gen'l Suppt 0 2,922 2,922 Subtotal Geographic Inform 0 2,922 2, Retiree Health - Citywide Subtotal Retiree Health Co Citywide Support 0 1,503 1,503 Subtotal Risk Management 0 1,503 1, CC - Fac Maint 0 2,772 2,772 Subtotal Fac Maint - Civic C 0 2,772 2,772 Incoming 8,953 32,491 41,445 C. Allocated $435,360 $435, % MGT of America, Inc. Page 21 of 119 7/15/2015 Item #8F Page 25

26 Council Support s Dept: Legistlative/City Council Units Percent First Direct Billed Second City Manager % $86,893 $0 $86,893 $7,008 $93, Finance % 31, ,598 2,548 34, City Clerk % 47, ,396 3,823 51, Current Planning % 63, ,195 5,097 68, Fire Admin % 15, ,799 1,274 17, PW Admin % 15, ,799 1,274 17, City Engineering % 86, ,893 7,008 93, P&R Admin % 55, ,296 4,460 59,755 Subtotal % 402, ,868 32, ,360 Direct Bills 0 0 $402,868 $435,360 Basis Units: Agenda items per dept - excl SDWD Source: MGT of America, Inc. Page 22 of 119 7/15/2015 Item #8F Page 26

27 Summary Dept: Legistlative/City Council Council Support City Manager $93,901 $93, Finance 34,146 34, City Clerk 51,219 51, Current Planning 68,292 68, Fire Admin 17,073 17, PW Admin 17,073 17, City Engineering 93,901 93, P&R Admin 59,755 59,755 $435,360 $435,360 MGT of America, Inc. Page 23 of 119 7/15/2015 Item #8F Page 27

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29 A. Costs Dept: City Manager Description Amount General Admin Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Personnel Costs Salaries S1 499, , ,512 Salary % Split.00% 50.00% 50.00% Benefits S 187, ,595 93,595 Subtotal - Personnel Costs 686, , ,107 Services & Supplies Cost Salaries-Temporary S 17, ,887 8, Professional Services Contract S 57, ,625 28, Communications S 2, ,400 1, Advertising S 5, ,625 2, Printing And Binding S 2, ,250 1, Travel & Mileage S Training And Professional Deve S 26, ,105 13, Office Supplies S 3, ,500 1, Books And Subscriptions S 1, Furniture/Fixtures < $5K S 4, ,250 2, Other Supplies S 5, ,830 2,830 Subtotal - Services & Supplies 126, ,347 63,347 Cost 812, , ,454 Adjustments to Cost Subtotal - Adjustments Costs After Adjustments 812, , ,454 General Admin Distribution Grand $812,907 $406,454 $406,454 MGT of America, Inc. Page 25 of 119 7/15/2015 Item #8F Page 29

30 B. Incoming Costs - (Default Spread Expense%) Dept: City Manager First Incoming Second Incoming Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 1 City Hall rent and improvements $45,632 $0 $22,816 $22,816 1 Civic Center roof debt service 7, ,820 3,820 Subtotal - Building Use 53, ,636 26,636 2 Council Support 86,893 7,008 46,951 46,951 Subtotal Legistlative/City C 86,893 7,008 46,951 46,951 3 Mgr Gen'l Suppt - FTE 0 10,827 5,413 5,413 3 Mgr Gen'l Suppt - Budget 0 4,508 2,254 2,254 Subtotal City Manager 0 15,335 7,667 7,667 4 City Attorney Retainer 0 16,863 8,432 8,432 Subtotal Legal Services 0 16,863 8,432 8,432 5 CS Gen'l Suppt 0 5,017 2,509 2,509 Subtotal Central Services 0 5,017 2,509 2,509 6 Budget & Acctg - FTE 0 20,895 10,447 10,447 6 Budget & Acctg - Budget 0 8,700 4,350 4,350 Subtotal Finance Departme 0 29,595 14,797 14,797 7 Clk Gen'l Suppt - FTE 0 7,469 3,735 3,735 7 Clk Gen'l Suppt - Agenda 0 31,732 15,866 15,866 Subtotal City Clerk 0 39,201 19,601 19,601 8 HR Gen'l Suppt 0 20,795 10,397 10,397 Subtotal Human Resources 0 20,795 10,397 10,397 9 IT Gen'l Suppt 0 39,861 19,931 19,931 Subtotal Information Techn 0 39,861 19,931 19, GIS Gen'l Suppt 0 17,385 8,692 8,692 Subtotal Geographic Inform 0 17,385 8,692 8, Retiree Health - Citywide 0 5,413 2,707 2,707 MGT of America, Inc. Page 26 of 119 7/15/2015 Item #8F Page 30

31 B. Incoming Costs - (Default Spread Expense%) Dept: City Manager First Incoming Second Incoming Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Subtotal Retiree Health Co $0 $5,413 $2,707 $2, Citywide Support 0 8,942 4,471 4,471 Subtotal Risk Management 0 8,942 4,471 4, CC - Fac Maint 0 16,494 8,247 8,247 Subtotal Fac Maint - Civic C 0 16,494 8,247 8,247 Incoming 140, , , ,038 C. Allocated $1,174,982 $587,491 $587, % 50.00% MGT of America, Inc. Page 27 of 119 7/15/2015 Item #8F Page 31

32 Mgr Gen'l Suppt - FTE s Dept: City Manager Units Percent First Direct Billed Second Legistlative/City Council % $1,820 $0 $1,820 $0 $1, City Manager % 10, , , Central Services % 1, , , Finance % 23, ,437 5,606 29, City Clerk % 9, ,153 2,189 11, Human Resources % 9, ,735 2,328 12, Information Technology % 14, ,120 3,377 17, Geographic Information % 7, ,788 1,863 9, Risk Management % 4, ,968 1,188 6, Fac Maint - Civic Center % 1, , , Fac Maint - Fire Stations % Fac Maint - PW Yard % 1, , , Arts Admin % 2, , , Planning Admin % 13, ,192 3,155 16, Current Planning % 14, ,102 3,373 17, Advanced Planning % 9, ,043 2,163 11, Code Enforcement % 7, ,005 1,676 8, Building Services % 1, , , Fire Admin % 8, ,188 1,958 10, Fire Operations % 92, ,800 22, , Loss Prev & Planning % 9, ,098 2,176 11, Disaster Prep % , Marine Safety % 20, ,962 5,014 25, PW Admin % 2, , , Street Maint % 16, ,285 3,895 20, Fac Maint - Library % 1, , , Clean Water Ops % 9, ,644 2,307 11, Clean Water Flood % , City Engineering % 28, ,022 6,702 34, Traffic Engineering % 8, ,843 2,115 10, Stormwater / NPDES % 9, ,098 2,176 11, P&R Admin % 9, ,098 2,176 11, Park Services % 3, , , Beach Services % 1, , , Trails % Recreation Svcs % 8, ,552 2,046 10, Comm & Sr Center % 19, ,834 4,744 24, Coastal Zone Mgt % 1, , , Solid Waste % Sr Nutrition % 3, , , CDBG % 4, , , Villanitas Road MID % Cerro Street MID % MGT of America, Inc. 7/15/2015 Item #8F Page 28 of 119 Page 32

33 Mgr Gen'l Suppt - FTE s Dept: City Manager Units Percent First Direct Billed Second Village Park MID % $55 $0 $55 $13 $ Wiro Park % Encinitas Lighting % 1, , , Enc Ranch Dist % /532/534 SDWD % 43, ,671 10,445 54, Rec Programs % 11, ,100 2,655 13, Lifeguard Services % 5, ,368 1,284 6, WW District Svcs % 11, ,736 2,807 14, Fleet Maint % 5, ,914 1,414 7,328 Subtotal % 476, , , ,491 Direct Bills 0 0 $476,536 $587,491 Basis Units: FTE per dept, contract Source: MGT of America, Inc. Page 29 of 119 7/15/2015 Item #8F Page 33

34 Mgr Gen'l Suppt - Budget s Dept: City Manager Units Percent First Direct Billed Second Legistlative/City Council 393, % $2,184 $0 $2,184 $0 $2, City Manager 812, % 4, , , Legal Services 308, % 1, , , Central Services 211, % 1, , , Finance 1,743, % 9, ,666 2,283 11, City Clerk 562, % 3, , , Human Resources 804, % 4, ,460 1,053 5, Information Technology 1,572, % 8, ,720 2,059 10, Geographic Information 639, % 3, , , Retiree Health Contribution 1,521, % 8, ,438 1,993 10, Risk Management 1,139, % 6, ,321 1,493 7, Fac Maint - Civic Center 356, % 1, , , Fac Maint - Fire Stations 213, % 1, , , Fac Maint - PW Yard 228, % 1, , , Arts Admin 165, % , Economic Development 185, % 1, , , Elections 90, % Planning Admin 928, % 5, ,150 1,216 6, Current Planning 1,108, % 6, ,147 1,452 7, Applicant Deposits 14, % Advanced Planning 638, % 3, , , Code Enforcement 562, % 3, , , Parking Citation 83, % Building Services 1,623, % 9, ,002 2,126 11, Law Enforcement 12,461, % 69, ,102 16,319 85, Fire Admin 633, % 3, , , Fire Operations 10,576, % 58, ,649 13,850 72, Loss Prev & Planning 660, % 3, , , Disaster Prep 164, % , Marine Safety 922, % 5, ,116 1,208 6, PW Admin 226, % 1, , , Environmental Programs 218, % 1, , , Street Maint 1,759, % 9, ,756 2,304 12, Fac Maint - Library 300, % 1, , , Clean Water Ops 698, % 3, , , Clean Water Flood 154, % , City Engineering 2,581, % 14, ,317 3,381 17, Traffic Engineering 730, % 4, , , Stormwater / NPDES 848, % 4, ,703 1,111 5, P&R Admin 923, % 5, ,122 1,209 6, Park Services 1,705, % 9, ,460 2,234 11, Beach Services 515, % 2, , , Trails 126, % MGT of America, Inc. 7/15/2015 Item #8F Page 30 of 119 Page 34

35 Mgr Gen'l Suppt - Budget s Dept: City Manager Units Percent First Direct Billed Second Recreation Svcs 627, % $3,479 $0 $3,479 $821 $4, Comm & Sr Center 1,214, % 6, ,732 1,590 8, State Law Enforcement 100, % Coastal Zone Mgt 230, % 1, , , Govt/Educ Access 142, % Solid Waste 496, % 2, , , Asset Forfeiture 10, % Sr Nutrition 126, % CDBG 56, % Fed Law Enforcement 10, % , % Villanitas Road MID 18, % Cerro Street MID 31, % Village Park MID 40, % Wiro Park 16, % Encinitas Lighting 1,268, % 7, ,034 1,661 8, Enc Ranch Dist 571, % 3, , , , % /512/513 CSD 11,485, % 63, ,692 15,041 78, /522 ESD 5,683, % 31, ,516 7,442 38, /532/534 SDWD 8,367, % 46, ,403 10,958 57, Section 8 Housing 162, % , Pacific Pines Condos 113, % Rec Programs 1,127, % 6, ,250 1,476 7, Lifeguard Services 187, % 1, , , WW District Svcs 1,048, % 5, ,815 1,373 7, Fleet Maint 562, % 3, , , CFD Admin 11, % Golf Course Ops 2, % Subtotal 85,934, % 476, , , ,491 Direct Bills 0 0 $476,536 $587,491 Basis Units: Relative budget size per department Source: MGT of America, Inc. Page 31 of 119 7/15/2015 Item #8F Page 35

36 Summary Dept: City Manager Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Legistlative/City Council $1,820 $2,184 $4, City Manager 10,827 4,508 15, Legal Services 0 2,115 2, Central Services 1,804 1,447 3, Finance 29,042 11,948 40, City Clerk 11,342 3,853 15, Human Resources 12,063 5,513 17, Information Technology 17,497 10,779 28, Geographic Information 9,651 4,387 14, Retiree Health Contribution 0 10,431 10, Risk Management 6,156 7,814 13, Fac Maint - Civic Center 1,804 2,447 4, Fac Maint - Fire Stations 902 1,465 2, Fac Maint - PW Yard 1,578 1,566 3, Arts Admin 3,608 1,132 4, Economic Development 0 1,272 1, Elections Planning Admin 16,347 6,366 22, Current Planning 17,475 7,598 25, Applicant Deposits Advanced Planning 11,206 4,379 15, Code Enforcement 8,681 3,858 12, Parking Citation Building Services 2,255 11,127 13, Law Enforcement 0 85,420 85, Fire Admin 10,147 4,339 14, Fire Operations 114,996 72, , Loss Prev & Planning 11,274 4,527 15, Disaster Prep 1,127 1,130 2, Marine Safety 25,976 6,324 32, PW Admin 2,706 1,555 4, Environmental Programs 0 1,498 1, Street Maint 20,181 12,060 32, Fac Maint - Library 1,353 2,059 3, Clean Water Ops 11,951 4,790 16, Clean Water Flood 1,127 1,057 2, City Engineering 34,724 17,698 52, Traffic Engineering 10,958 5,009 15, Stormwater / NPDES 11,274 5,814 17, P&R Admin 11,274 6,331 17, Park Services 4,036 11,694 15,730 MGT of America, Inc. Page 32 of 119 7/15/2015 Item #8F Page 36

37 Summary Dept: City Manager Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Beach Services $2,458 $3,535 $5, Trails , Recreation Svcs 10,598 4,300 14, Comm & Sr Center 24,578 8,322 32, State Law Enforcement Coastal Zone Mgt 1,917 1,582 3, Govt/Educ Access Solid Waste 902 3,405 4, Asset Forfeiture Sr Nutrition 4, , CDBG 5, , Fed Law Enforcement Villanitas Road MID Cerro Street MID Village Park MID Wiro Park Encinitas Lighting 2,052 8,695 10, Enc Ranch Dist 879 3,915 4, /512/513 CSD 0 78,733 78, /522 ESD 0 38,958 38, /532/534 SDWD 54,116 57, , Section 8 Housing 0 1,111 1, Pacific Pines Condos Rec Programs 13,754 7,726 21, Lifeguard Services 6,652 1,284 7, WW District Svcs 14,544 7,188 21, Fleet Maint 7,328 3,859 11, CFD Admin Golf Course Ops $587,491 $587,491 $1,174,982 MGT of America, Inc. Page 33 of 119 7/15/2015 Item #8F Page 37

38 MGT of America, Inc. Page 34 of 119 7/15/2015 Item #8F Page 38

39 A. Costs Dept: Legal Services Description Amount General Admin City Attorney Retainer Unallocated - All Other Personnel Costs Salaries S Salary % Split.00%.00%.00% Benefits S Subtotal - Personnel Costs Services & Supplies Cost Legal Contracts - Other P 93, , Legal Contracts - Retainer P 93, , Legal Contracts - Add'l Svcs P 112, , Travel & Mileage P 8, , Office Supplies P 2, ,000 Subtotal - Services & Supplies 308, , ,500 Cost 308, , ,500 Adjustments to Cost Subtotal - Adjustments Costs After Adjustments 308, , ,500 General Admin Distribution Grand $308,500 $93,000 $215,500 not allocated MGT of America, Inc. Page 35 of 119 7/15/2015 Item #8F Page 39

40 B. Incoming Costs - (Default Spread Expense%) Dept: Legal Services First Incoming Second Incoming City Attorney Retainer Unallocated - All Other 3 Mgr Gen'l Suppt - Budget $1,711 $404 $638 $1,477 Subtotal City Manager 1, ,477 6 Budget & Acctg - Budget 0 3, ,306 Subtotal Finance Departme 0 3, ,306 Incoming 1,711 3,706 1,633 3,784 C. Allocated $313,916 $94,633 $219, % 69.85% MGT of America, Inc. Page 36 of 119 7/15/2015 Item #8F Page 40

41 City Attorney Retainer s Dept: Legal Services Units Percent First Direct Billed Second City Manager % $16,863 $0 $16,863 $0 $16, Finance % 6, , , City Clerk % 9, , , Current Planning % 12, , , Fire Admin % 3, , , PW Admin % 3, , , City Engineering % 16, , , P&R Admin % 10, , , /532/534 SDWD % 15, , ,554 Subtotal % 93, ,516 1,117 94,633 Direct Bills 0 0 $93,516 $94,633 Basis Units: Agenda items per department Source: MGT of America, Inc. Page 37 of 119 7/15/2015 Item #8F Page 41