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

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 2011-12 and 2012-13 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 2011-12 and 2012-13. 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, 2010. 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

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 4-10. (3) The detailed analyses backing up the calculation of the charges comprise the balance of the report (Pages 11-126). 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

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

ATTACHMENT A City of Encinitas Summary of Interfund Charges Fiscal Years 2011-12 & 2012-13 ( ITEM #04 4

City of Encinitas Revenue/Expenditure Summary Internal Cost Plan (Study) FY 2011-12 & FY2012-13 EXPENDITURES FY2011-12 FY2012-13 Description Account Number [A] Jr. Lifeguard Program 135-3550-437-7800 16,115 16,115 [A] Recreation Programs 146-7045-463-7800 133,258 133,258 [A] Coastal Zone Management 210-6040-451-7800 39,728 39,728 [A] Gov't/Educational Access 228-1110-411-7800 888 888 [A] Solid Waste 229-4030-442-7800 38,484 38,484 [A] Asset Forfeiture 261-3010-431-7800 93 93 [A] Village Park MID 290-7060-443-7800 1,704 1,704 [A] Villanitas Road MID 291-7060-443-7800 668 668 [A] Cerro Street MID 292-7060-443-7800 1,219 1,219 [A] Encinitas Lighting MID 295-4095-436-7800 51,669 51,669 [A] Wiro Park 296-7060-443-7800 536 536 [A] Encinitas Ranch Zone H 297-4095-443-7800 21,775 21,775 [A] Cardiff Sanitary Division 501-5010-501-7800 236,314 236,314 [A] Encinitas Sanitary Division 521-5210-521-7800 127,365 127,365 [A] San Dieguito Water District 531-5311-531-7800 1,187,582 1,187,582 Sub-total 1,857,398 1,857,398 [B] Gen Fund - Fleet Maintenance 101-1561-415-7845 511,366 528,152 TOTAL EXPENDITURES 2,368,764 2,385,550 REVENUES [A] General Fund 101-0000-341-7800 1,722,838 1,722,838 [A] Risk Management 113-0000-341-4000 134,560 134,560 Sub-total 1,857,398 1,857,398 [B] Fleet Maintenance 692-0000-341-4000 511,366 528,152 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

City of Encinitas Other Interfund Charges/s Revenue/Expenditure Summary [C] FLEET REPLACEMENT PROGRAM FY2011-12 FY2012-13 EXPENDITURES Description Account Number [C] Gen Fund - Replacement Program 101-1561-415-7855 428,000 478,000 [C] Wastewater - Replacement Program 616-4054-445-7855 133,000 133,000 Replacement Program Expenditures 561,000 611,000 REVENUES [C] Vehicle Replacement 693-0000-341-4000 38,000 63,000 [C] Machinery/Equip Replacement 694-0000-341-4000 145,000 170,000 [C] Fire Apparatus Replacement 695-0000-341-4000 378,000 378,000 Replacement Program Revenues 561,000 611,000 [D] WASTEWATER SUPPORT PROGRAM EXPENDITURES Cardiff Sanitary Division [D] WW Admin Support 501-5010-501-7020 48,778 48,827 [D] WW Engineering Support 501-5010-501-7030 53,200 53,200 [D] WW Line Maintenance Support 501-5010-501-7040 463,022 465,726 [D] WW Use of Vehicles & Equipment 501-5010-504-7300 112,796 112,796 Sub-total (CSD) 677,796 680,549 Encinitas Sanitary Division [D] WW Admin Support 521-5210-521-7020 48,777 48,826 [D] WW Engineering Support 521-5210-521-7030 7,057 7,057 [D] WW Line Maintenance Support 521-5210-521-7040 247,135 248,578 [D] WW Use of Vehicles & Equipment 521-5210-521-7300 60,204 60,204 Sub-total (ESD) 363,173 364,665 [D] Wastewater Expenditures 1,040,969 1,045,214 REVENUES [D] WW Admin Support 616-0000-341-51 & 52 97,555 97,653 [D] WW Engineering Support 101-0000-341-1500 60,257 60,257 [D] WW Line Maintenance Support 616-0000-349-21 & 22 710,157 714,304 [D] WW Use of Vehicles & Equipment 616-0000-391-21 & 22 173,000 173,000 [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

ATTACHMENT B City of Encinitas Internal Cost Plan Fiscal Years 2011-12 & 2012-13 ITEM #04 7

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 dept @ City Hall, contract staff @100% (144.46) 14 1 Civic Center roof debt service FTE per dept @ City Hall, contract staff @100% (144.46) 16 1 ALLOCATION SUMMARY 18 1110 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 24 1210 City Manager 25 3 DEPARTMENT COSTS 26 3 INCOMING COSTS 27 3 Mgr Gen'l Suppt - FTE FTE per dept, contract staff @100% (280.20) 29 3 Mgr Gen'l Suppt - Budget Relative budget size per department 31 3 ALLOCATION SUMMARY 33 1410 Legal Services 35 4 DEPARTMENT COSTS 36 4 INCOMING COSTS 37 4 City Attorney Retainer Agenda items per department 38 4 ALLOCATION SUMMARY 39 1560 Central Services 40 5 DEPARTMENT COSTS 41 5 INCOMING COSTS 42 5 CS Gen'l Suppt FTE per dept, contract staff @100% (280.20) 43 5 ALLOCATION SUMMARY 45 1510 Finance Department 47 6 DEPARTMENT COSTS 48 6 INCOMING COSTS 49 6 Budget & Acctg - FTE FTE per dept, contract staff @100% (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

1310 City Clerk 57 7 DEPARTMENT COSTS 58 7 INCOMING COSTS 59 7 Clk Gen'l Suppt - FTE FTE per dept @ City Hall, contract staff @100% (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 64 1220 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 72 1250 Information Technology 74 9 DEPARTMENT COSTS 75 9 INCOMING COSTS 76 9 IT Gen'l Suppt FTE per dept, contract staff @100% (280.20) 78 9 ALLOCATION SUMMARY 80 1255 Geographic Information 82 10 DEPARTMENT COSTS 83 10 INCOMING COSTS 84 10 GIS Gen'l Suppt FTE per dept, contract staff @100% (280.20) 86 10 ALLOCATION SUMMARY 88 1561 Retiree Health Contribution 90 11 DEPARTMENT COSTS 91 11 INCOMING COSTS 92 11 Retiree Health - Fire FTE per Fire division, not including contract staff 93 11 Retiree Health - Citywide & SDWD FTE per dept, not including contract staff and excluding Fire 94 11 ALLOCATION SUMMARY 96 113-1270 Risk Management 98 12 PERSONNEL SERVICE ANALYSIS 99 12 DEPARTMENT COSTS 100 12 INCOMING COSTS 101 12 SDWD Direct allocation to SDWD 103 12 Citywide Support FTE per dept, contract staff @100%, and excl SDWD (254.80) 104 12 ALLOCATION SUMMARY 106 ITEM #04 9 MGT of America, Inc. Page 2 of 126

692 Fleet Maint 108 13 DEPARTMENT COSTS 109 13 INCOMING COSTS 110 13 Fleet Maint - Citywide # of vehicles per dept, excluding Fire Ops vehicles 112 13 Fleet Maint - Fire Direct allocation to Fire Operations 113 13 Streets Equipment Direct allocation to Streets 4040 114 13 Wastewater Equipment Direct allocation to Fund 616 115 13 Water Equipment Direct allocation to Fund 531 116 13 ALLOCATION SUMMARY 117 4045 Fac Maint - Civic Center 118 14 DEPARTMENT COSTS 119 14 INCOMING COSTS 120 14 CC - Fac Maint FTE per dept @ City Hall, contract staff @100% (144.46) 122 14 ALLOCATION SUMMARY 124 4046 Fac Maint - Fire Stations 126 15 DEPARTMENT COSTS 127 15 INCOMING COSTS 128 15 Fire Sta - Fac Maint Direct allocation to Fire Operations 130 15 ALLOCATION SUMMARY 131 4047 Fac Maint - PW Yard 132 16 DEPARTMENT COSTS 133 16 INCOMING COSTS 134 16 PW Yard Fac Mnt - Streets Direct allocation to Streets 136 16 PW Yard Fac Mnt - SDWD Direct allocation to SDWD 137 16 ALLOCATION SUMMARY 138 Public Works Debt Service 139 17 DEPARTMENT COSTS 140 17 INCOMING COSTS 141 17 Debt service for 2007 PW study Proposed debt expenditures per benefiting department 142 17 ALLOCATION SUMMARY 143 ITEM #04 10 MGT of America, Inc. Page 3 of 126

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 $34,975 2 1110 Legistlative/City Council 0 0 0 0 0 0 92,066 0 0 0 3 1210 City Manager 393 2,664 1,122 0 1 17,750 17,795 37 12,247 9,689 4 1410 Legal Services 0 0 0 0 0 0 12,536 0 0 0 5 1560 Central Services 0 888 0 0 0 6,435 6,879 0 4,438 3,417 6 1510 Finance Department 798 5,418 2,276 0 1 36,109 36,207 75 24,915 19,709 7 1310 City Clerk 0 1,674 0 0 0 12,137 47,425 0 8,371 6,445 8 1220 Human Resources 0 4,876 0 0 0 35,353 37,792 0 24,382 18,774 9 1250 Information Technology 0 6,350 0 0 0 46,038 49,213 0 31,750 24,448 10 1255 Geographic Information 0 3,082 0 0 0 22,346 23,887 0 15,411 11,866 11 1561 Retiree Health Contribution 0 879 0 0 0 6,370 6,809 0 4,393 3,382 12 113-1270 Risk Management 0 1,582 0 0 0 11,472 12,263 0 7,912 6,092 13 692 Fleet Maint 0 0 0 0 0 0 0 0 0 8,574 14 4045 Fac Maint - Civic Center 0 2,518 0 0 0 18,257 19,517 0 12,591 9,695 15 4046 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 16 4047 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 17 Public Works Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL CURRENT ALLOCATIONS 1,191 39,015 3,398 0 2 278,129 432,793 112 191,832 157,066 Approved City Manager Waiver of Charges 0 0 0 0 0 0 0 0 0 0 Adjusted Approved Charges 1,191 39,015 3,398 0 2 278,129 432,793 112 191,832 157,066 ITEM #04 11 MGT of America, Inc. Page 4 of 126

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 $0 2 1110 Legistlative/City Council 0 0 33,479 0 0 0 0 16,739 0 0 3 1210 City Manager 17,423 73,041 9,885 141,971 14,568 2,732 21,370 2,529 725 26,007 4 1410 Legal Services 0 0 4,558 0 0 0 0 2,279 0 0 5 1560 Central Services 5,769 0 3,107 42,604 5,326 888 7,988 888 0 8,077 6 1510 Finance Department 35,436 148,196 20,102 288,680 29,637 5,557 43,477 5,145 1,472 52,886 7 1310 City Clerk 10,882 0 18,387 5,022 10,045 1,674 6,696 6,264 0 0 8 1220 Human Resources 4,876 0 17,067 234,064 29,258 2,438 19,505 4,876 0 44,375 9 1250 Information Technology 41,275 0 22,225 304,801 38,100 6,350 57,150 6,350 0 57,785 10 1255 Geographic Information 20,034 0 10,788 147,944 18,493 3,082 27,740 3,082 0 28,048 11 1561 Retiree Health Contribution 879 0 39,152 536,942 67,118 5,593 44,745 879 0 7,995 12 113-1270 Risk Management 10,285 0 5,538 75,952 9,494 1,582 14,241 1,582 0 14,399 13 692 Fleet Maint 0 0 11,431 382,853 8,574 0 11,431 0 0 48,428 14 4045 Fac Maint - Civic Center 16,369 0 8,814 7,555 15,110 2,518 10,073 0 0 0 15 4046 Fac Maint - Fire Stations 0 0 0 199,591 0 0 0 0 0 0 16 4047 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 111,922 17 Public Works Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL CURRENT ALLOCATIONS 222,277 221,237 236,328 2,395,232 300,229 41,498 300,754 50,613 2,197 399,922 Approved City Manager Waiver of Charges 0 0 0 0 0 0 0 0 0 0 Adjusted Approved Charges 222,277 221,237 236,328 2,395,232 300,229 41,498 300,754 50,613 2,197 399,922 ITEM #04 12 MGT of America, Inc. Page 5 of 126

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 $2,725 2 1110 Legistlative/City Council 0 0 0 108,805 0 0 41,848 0 0 0 3 1210 City Manager 2,795 13,130 2,422 46,668 12,239 13,291 12,131 10,643 4,944 1,370 4 1410 Legal Services 0 0 0 14,815 0 0 5,698 0 0 0 5 1560 Central Services 533 4,704 843 16,021 3,994 4,438 4,438 1,589 967 266 6 1510 Finance Department 5,679 26,709 4,927 94,922 24,891 27,033 24,678 21,618 10,045 2,783 7 1310 City Clerk 0 0 0 70,932 7,534 8,371 24,030 2,997 1,825 502 8 1220 Human Resources 2,926 25,845 2,438 76,558 21,943 24,382 24,382 8,729 5,315 1,463 9 1250 Information Technology 3,810 33,655 6,033 114,618 28,575 31,750 31,750 11,367 6,922 1,905 10 1255 Geographic Information 1,849 16,336 2,928 55,633 13,870 15,411 15,411 5,517 3,360 925 11 1561 Retiree Health Contribution 527 4,656 439 13,793 3,953 4,393 4,393 1,573 958 264 12 113-1270 Risk Management 949 8,386 1,503 28,561 7,121 7,912 7,912 2,832 1,725 475 13 692 Fleet Maint 0 8,574 0 11,431 2,858 2,858 0 11,431 0 0 14 4045 Fac Maint - Civic Center 0 0 0 45,455 11,332 12,591 12,591 4,508 2,745 755 15 4046 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 16 4047 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 17 Public Works Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL CURRENT ALLOCATIONS 19,068 141,995 21,533 862,185 179,190 197,852 254,684 99,065 48,708 13,433 Approved City Manager Waiver of Charges 0 0 0 0 0 0 0 0 0 0 Adjusted Approved Charges 19,068 141,995 21,533 862,185 179,190 197,852 254,684 99,065 48,708 13,433 ITEM #04 13 MGT of America, Inc. Page 6 of 126

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 $0 2 1110 Legistlative/City Council 0 0 0 0 0 0 0 0 0 0 3 1210 City Manager 31,792 17,668 1,528 2,601 26,098 0 0 0 2,977 6,056 4 1410 Legal Services 0 0 0 0 0 0 0 0 0 0 5 1560 Central Services 14,201 5,326 0 888 9,764 0 0 0 799 2,663 6 1510 Finance Department 64,714 35,926 3,100 5,289 53,095 0 0 0 6,052 12,326 7 1310 City Clerk 6,696 0 0 0 1,674 0 0 0 1,507 0 8 1220 Human Resources 19,505 29,258 0 4,876 14,629 0 0 0 4,389 0 9 1250 Information Technology 101,600 38,100 0 6,350 69,850 0 0 0 5,715 19,050 10 1255 Geographic Information 49,315 18,493 0 3,082 33,904 0 0 0 2,774 9,247 11 1561 Retiree Health Contribution 3,514 5,271 0 879 2,636 0 0 0 791 0 12 113-1270 Risk Management 25,317 9,494 0 1,582 17,406 0 0 0 1,424 4,747 13 692 Fleet Maint 8,574 0 0 0 0 0 0 0 2,858 0 14 4045 Fac Maint - Civic Center 10,073 0 0 0 2,518 0 0 0 2,266 0 15 4046 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 16 4047 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 17 Public Works Debt Service 0 0 0 0 0 0 0 0 0 0 TOTAL CURRENT ALLOCATIONS 371,639 159,536 4,628 25,547 240,658 0 0 0 39,728 54,089 Approved City Manager Waiver of Charges 0 0 0 (9,432) (107,400) 0 0 0 0 (54,089) Adjusted Approved Charges 371,639 159,536 4,628 16,115 133,258 0 0 0 39,728 0 ITEM #04 14 MGT of America, Inc. Page 7 of 126

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 $273 2 1110 Legistlative/City Council 0 0 0 0 0 0 0 0 0 0 3 1210 City Manager 2,150 0 9,253 4,261 293 4,043 31 615 61 256 4 1410 Legal Services 0 0 0 0 0 0 0 0 0 0 5 1560 Central Services 515 0 1,083 44 0 621 0 0 0 27 6 1510 Finance Department 4,369 0 18,789 8,647 595 8,212 62 1,247 125 520 7 1310 City Clerk 971 0 2,042 84 0 0 0 0 0 50 8 1220 Human Resources 2,828 0 5,949 244 0 3,413 0 0 0 146 9 1250 Information Technology 3,683 0 7,747 318 0 4,445 0 0 0 191 10 1255 Geographic Information 1,788 0 3,760 154 0 2,158 0 0 0 92 11 1561 Retiree Health Contribution 510 0 1,072 44 0 615 0 0 0 26 12 113-1270 Risk Management 918 0 1,930 79 0 1,108 0 0 0 47 13 692 Fleet Maint 0 0 0 0 0 2,858 0 0 0 0 14 4045 Fac Maint - Civic Center 1,461 0 3,072 126 0 0 0 0 0 76 15 4046 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 16 4047 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 17 Public Works Debt Service 0 0 0 0 0 11,011 0 0 0 0 TOTAL CURRENT ALLOCATIONS 24,462 0 65,780 14,455 888 38,484 93 1,862 186 1,704 Approved City Manager Waiver of Charges (24,462) 0 (65,780) (14,455) 0 0 0 (1,862) (186) 0 Adjusted Approved Charges 0 0 0 0 888 38,484 93 0 0 1,704 ITEM #04 15 MGT of America, Inc. Page 8 of 126

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 $454 2 1110 Legistlative/City Council 0 0 0 0 0 0 0 0 0 0 3 1210 City Manager 118 198 8,857 74 3,817 79 29,474 15,221 136,983 672 4 1410 Legal Services 0 0 0 0 0 0 0 0 17,094 0 5 1560 Central Services 9 18 808 9 346 0 0 0 22,545 44 6 1510 Finance Department 239 401 17,981 151 7,751 160 59,801 30,882 278,263 1,365 7 1310 City Clerk 17 33 1,105 17 419 0 0 0 46,978 84 8 1220 Human Resources 49 98 4,437 49 1,902 0 0 0 123,859 244 9 1250 Information Technology 64 127 5,779 64 2,477 0 0 0 161,291 318 10 1255 Geographic Information 31 62 2,805 31 1,202 0 0 0 78,287 154 11 1561 Retiree Health Contribution 9 18 799 9 343 0 0 0 22,315 44 12 113-1270 Risk Management 16 32 1,440 16 617 0 0 0 100,508 79 13 692 Fleet Maint 0 0 0 0 0 0 0 0 87,537 0 14 4045 Fac Maint - Civic Center 25 50 1,662 25 630 0 0 0 0 126 15 4046 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 16 4047 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 111,922 0 17 Public Works Debt Service 0 0 0 0 0 0 5,965 5,965 0 0 TOTAL CURRENT ALLOCATIONS 668 1,219 51,669 536 21,775 239 95,240 52,068 1,187,582 3,584 Approved City Manager Waiver of Charges 0 0 0 0 0 (239) 0 0 0 (3,584) 65.2% to CSD Fund 501 from 616 141,074 34.8% to ESD Fund 521 from 616 75,297 Adjusted Approved Charges 668 1,219 51,669 536 21,775 0 236,314 127,365 1,187,582 0 ITEM #04 16 MGT of America, Inc. Page 9 of 126

SUMMARY SCHEDULE Department 616 District Svcs Other General Fund All Other Funds 1 Building Use $4,996 $0 $853,115 $804,695 $48,420 2 1110 Legistlative/City Council 0 0 292,937 $292,937 $0 3 1210 City Manager 16,711 0 813,469 $542,570 $270,899 4 1410 Legal Services 0 0 56,980 $39,886 $17,094 5 1560 Central Services 5,814 0 200,021 $154,024 $45,997 6 1510 Finance Department 33,992 0 1,653,435 $1,103,121 $550,314 7 1310 City Clerk 921 0 313,811 $257,909 $55,902 8 1220 Human Resources 31,940 0 919,432 $720,380 $199,052 9 1250 Information Technology 41,593 0 1,430,982 $1,101,920 $329,062 10 1255 Geographic Information 20,188 0 694,570 $534,851 $159,719 11 1561 Retiree Health Contribution 5,755 0 804,735 $768,870 $35,865 12 113-1270 Risk Management 10,364 0 416,894 $274,581 $142,313 13 692 Fleet Maint 42,712 0 652,982 $517,017 $135,965 14 4045 Fac Maint - Civic Center 1,385 0 236,489 $223,067 $13,422 15 4046 Fac Maint - Fire Stations 0 0 199,591 $199,591 $0 16 4047 Fac Maint - PW Yard 0 0 223,844 $111,922 $111,922 17 Public Works Debt Service 0 0 22,941 $0 $22,941 TOTAL CURRENT ALLOCATIONS 216,371 0 9,786,228 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

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 0 0 0 0 0 0 0 0 SUPPLY & SERVICES COST Bldg Depreciation P 1,075,000 0 1,075,000 0 Civic Center Roof Repl P 237,333 0 0 237,333 DEPARTMENT Cost 1,312,333 0 1,075,000 237,333 ADJUSTMENTS 1,312,333 0 1,075,000 237,333 General Admin Distribution 0 0 0 Grand $1,312,333 $1,075,000 $237,333 ITEM #04 18 MGT of America, Inc. Page 11 of 126

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

City Hall rent and improvements s Dept:1 Building Use FTE per dept @ City Hall, contract staff Percent First Direct Billed Department 2 1110 Legistlative/City Council 6.00 4.15% $44,649 $0 $44,649 $0 $44,649 3 1210 City Manager 4.50 3.12% 33,487 0 33,487 0 33,487 6 1510 Finance Department 11.90 8.24% 88,554 0 88,554 0 88,554 7 1310 City Clerk 5.00 3.46% 37,208 0 37,208 0 37,208 8 1220 Human Resources 6.35 4.40% 47,254 0 47,254 0 47,254 9 1250 Information Technology 8.00 5.54% 59,532 0 59,532 0 59,532 10 1255 Geographic Information 5.50 3.81% 40,928 0 40,928 0 40,928 12 113-1270 Risk Management 2.50 1.73% 18,604 0 18,604 0 18,604 14 4045 Fac Maint - Civic Center 0.80 0.55% 5,953 0 5,953 0 5,953 19 1211 Arts Admin 1.00 0.69% 7,442 0 7,442 0 7,442 23 2005 Planning Admin 7.25 5.02% 53,951 0 53,951 0 53,951 24 2010 Current Planning 7.75 5.36% 57,672 0 57,672 0 57,672 26 2020 Advanced Planning 5.00 3.46% 37,208 0 37,208 0 37,208 27 2030 Code Enforcement 3.85 2.67% 28,650 0 28,650 0 28,650 28 2040 Building Services 6.50 4.50% 48,370 0 48,370 0 48,370 30 3510 Fire Admin 3.50 2.42% 26,045 0 26,045 0 26,045 31 3520 Fire Operations 3.00 2.08% 22,325 0 22,325 0 22,325 32 3530 Loss Prev & Planning 6.00 4.15% 44,649 0 44,649 0 44,649 33 3540 Disaster Prep 1.00 0.69% 7,442 0 7,442 0 7,442 34 3550 Marine Safety 4.00 2.77% 29,766 0 29,766 0 29,766 41 6010 City Engineering 18.05 12.49% 134,319 0 134,319 0 134,319 42 6020 Traffic Engineering 4.50 3.12% 33,487 0 33,487 0 33,487 43 6050 Stormwater / NPDES 5.00 3.46% 37,208 0 37,208 0 37,208 44 7010 P&R Admin 5.00 3.46% 37,208 0 37,208 0 37,208 45 7020 Park Services 1.79 1.24% 13,320 0 13,320 0 13,320 46 7030 Beach Services 1.09 0.75% 8,111 0 8,111 0 8,111 47 7033 Trails 0.30 0.21% 2,232 0 2,232 0 2,232 48 7040 Recreation Svcs 4.00 2.77% 29,766 0 29,766 0 29,766 52 146 Rec Programs 1.00 0.69% 7,442 0 7,442 0 7,442 56 210 Coastal Zone Mgt 0.90 0.62% 6,697 0 6,697 0 6,697 58 222 CDBG 0.58 0.40% 4,316 0 4,316 0 4,316 60 226 Enc Housing Authority 1.22 0.84% 9,079 0 9,079 0 9,079 61 227 Home Entitlement 0.05 0.03% 372 0 372 0 372 67 290 Village Park MID 0.03 0.02% 223 0 223 0 223 68 291 Villanitas Road MID 0.01 0.01% 74 0 74 0 74 69 292 Cerro Street MID 0.02 0.01% 149 0 149 0 149 70 295 Encinitas Lighting 0.66 0.46% 4,911 0 4,911 0 4,911 71 296 Wiro Park 0.01 0.01% 74 0 74 0 74 72 297 Enc Ranch Dist 0.25 0.17% 1,860 0 1,860 0 1,860 77 561 Pacific Pines Condos 0.05 0.03% 372 0 372 0 372 78 616 District Svcs 0.55 0.38% 4,093 0 4,093 0 4,093 ITEM #04 20 MGT of America, Inc. Page 13 of 126

City Hall rent and improvements s Dept:1 Building Use FTE per dept @ City Hall, contract staff Percent First Direct Billed Department Subtotal 144.46 100.00% 1,075,000 0 1,075,000 0 1,075,000 Direct Bills 0 0 TOTAL 1,075,000 1,075,000 ITEM #04 21 MGT of America, Inc. Page 14 of 126

Civic Center roof debt service s Dept:1 Building Use FTE per dept @ City Hall, contract staff Percent First Direct Billed Department 2 1110 Legistlative/City Council 6.00 4.15% $9,857 $0 $9,857 $0 $9,857 3 1210 City Manager 4.50 3.12% 7,393 0 7,393 0 7,393 6 1510 Finance Department 11.90 8.24% 19,550 0 19,550 0 19,550 7 1310 City Clerk 5.00 3.46% 8,214 0 8,214 0 8,214 8 1220 Human Resources 6.35 4.40% 10,432 0 10,432 0 10,432 9 1250 Information Technology 8.00 5.54% 13,143 0 13,143 0 13,143 10 1255 Geographic Information 5.50 3.81% 9,036 0 9,036 0 9,036 12 113-1270 Risk Management 2.50 1.73% 4,107 0 4,107 0 4,107 14 4045 Fac Maint - Civic Center 0.80 0.55% 1,314 0 1,314 0 1,314 19 1211 Arts Admin 1.00 0.69% 1,643 0 1,643 0 1,643 23 2005 Planning Admin 7.25 5.02% 11,911 0 11,911 0 11,911 24 2010 Current Planning 7.75 5.36% 12,732 0 12,732 0 12,732 26 2020 Advanced Planning 5.00 3.46% 8,214 0 8,214 0 8,214 27 2030 Code Enforcement 3.85 2.67% 6,325 0 6,325 0 6,325 28 2040 Building Services 6.50 4.50% 10,679 0 10,679 0 10,679 30 3510 Fire Admin 3.50 2.42% 5,750 0 5,750 0 5,750 31 3520 Fire Operations 3.00 2.08% 4,929 0 4,929 0 4,929 32 3530 Loss Prev & Planning 6.00 4.15% 9,857 0 9,857 0 9,857 33 3540 Disaster Prep 1.00 0.69% 1,643 0 1,643 0 1,643 34 3550 Marine Safety 4.00 2.77% 6,572 0 6,572 0 6,572 41 6010 City Engineering 18.05 12.49% 29,654 0 29,654 0 29,654 42 6020 Traffic Engineering 4.50 3.12% 7,393 0 7,393 0 7,393 43 6050 Stormwater / NPDES 5.00 3.46% 8,214 0 8,214 0 8,214 44 7010 P&R Admin 5.00 3.46% 8,214 0 8,214 0 8,214 45 7020 Park Services 1.79 1.24% 2,941 0 2,941 0 2,941 46 7030 Beach Services 1.09 0.75% 1,791 0 1,791 0 1,791 47 7033 Trails 0.30 0.21% 493 0 493 0 493 48 7040 Recreation Svcs 4.00 2.77% 6,572 0 6,572 0 6,572 52 146 Rec Programs 1.00 0.69% 1,643 0 1,643 0 1,643 56 210 Coastal Zone Mgt 0.90 0.62% 1,479 0 1,479 0 1,479 58 222 CDBG 0.58 0.40% 953 0 953 0 953 60 226 Enc Housing Authority 1.22 0.84% 2,004 0 2,004 0 2,004 61 227 Home Entitlement 0.05 0.03% 82 0 82 0 82 67 290 Village Park MID 0.03 0.02% 49 0 49 0 49 68 291 Villanitas Road MID 0.01 0.01% 16 0 16 0 16 69 292 Cerro Street MID 0.02 0.01% 33 0 33 0 33 70 295 Encinitas Lighting 0.66 0.46% 1,084 0 1,084 0 1,084 71 296 Wiro Park 0.01 0.01% 16 0 16 0 16 72 297 Enc Ranch Dist 0.25 0.17% 411 0 411 0 411 77 561 Pacific Pines Condos 0.05 0.03% 82 0 82 0 82 78 616 District Svcs 0.55 0.38% 904 0 904 0 904 ITEM #04 22 MGT of America, Inc. Page 15 of 126

Civic Center roof debt service s Dept:1 Building Use FTE per dept @ City Hall, contract staff Percent First Direct Billed Department Subtotal 144.46 100.00% 237,333 0 237,333 0 237,333 Direct Bills 0 0 TOTAL 237,333 237,333 ITEM #04 23 MGT of America, Inc. Page 16 of 126

ALLOCATION SUMMARY Dept:1 Building Use Department City Hall rent and improvement Civic Center roof debt service 0 DIRECT BILLED 0 $0 $0 2 1110 Legistlative/City Council 44,649 9,857 54,506 3 1210 City Manager 33,487 7,393 40,880 6 1510 Finance Department 88,554 19,550 108,104 7 1310 City Clerk 37,208 8,214 45,422 8 1220 Human Resources 47,254 10,432 57,686 9 1250 Information Technology 59,532 13,143 72,675 10 1255 Geographic Information 40,928 9,036 49,964 12 113-1270 Risk Management 18,604 4,107 22,711 14 4045 Fac Maint - Civic Center 5,953 1,314 7,268 19 1211 Arts Admin 7,442 1,643 9,084 23 2005 Planning Admin 53,951 11,911 65,862 24 2010 Current Planning 57,672 12,732 70,404 26 2020 Advanced Planning 37,208 8,214 45,422 27 2030 Code Enforcement 28,650 6,325 34,975 28 2040 Building Services 48,370 10,679 59,049 30 3510 Fire Admin 26,045 5,750 31,795 31 3520 Fire Operations 22,325 4,929 27,253 32 3530 Loss Prev & Planning 44,649 9,857 54,506 33 3540 Disaster Prep 7,442 1,643 9,084 34 3550 Marine Safety 29,766 6,572 36,338 41 6010 City Engineering 134,319 29,654 163,973 42 6020 Traffic Engineering 33,487 7,393 40,880 43 6050 Stormwater / NPDES 37,208 8,214 45,422 44 7010 P&R Admin 37,208 8,214 45,422 45 7020 Park Services 13,320 2,941 16,261 46 7030 Beach Services 8,111 1,791 9,902 47 7033 Trails 2,232 493 2,725 48 7040 Recreation Svcs 29,766 6,572 36,338 52 146 Rec Programs 7,442 1,643 9,084 56 210 Coastal Zone Mgt 6,697 1,479 8,176 58 222 CDBG 4,316 953 5,269 60 226 Enc Housing Authority 9,079 2,004 11,083 61 227 Home Entitlement 372 82 454 67 290 Village Park MID 223 49 273 68 291 Villanitas Road MID 74 16 91 69 292 Cerro Street MID 149 33 182 70 295 Encinitas Lighting 4,911 1,084 5,996 71 296 Wiro Park 74 16 91 72 297 Enc Ranch Dist 1,860 411 2,271 77 561 Pacific Pines Condos 372 82 454 ITEM #04 24 MGT of America, Inc. Page 17 of 126

ALLOCATION SUMMARY Dept:1 Building Use Department City Hall rent and improvement Civic Center roof debt service 78 616 District Svcs 4,093 $904 $4,996 1,075,000 237,333 1,312,333 ITEM #04 25 MGT of America, Inc. Page 18 of 126

A. DEPARTMENT COSTS Dept:2 1110 Legistlative/City Council Amount General Admin Council Support Salaries S1 $136,248 $0 $136,248 Salary % Split.00% 100.00% Benefits S 92,965 0 92,965 229,213 0 229,213 SUPPLY & SERVICES COST Materials & Supplies S 15,555 0 15,555 Contracts & Services S 117,650 0 117,650 DEPARTMENT Cost 133,205 0 133,205 ADJUSTMENTS 362,418 0 362,418 General Admin Distribution 0 0 Grand $362,418 $362,418 ITEM #04 26 MGT of America, Inc. Page 19 of 126

B. INCOMING COSTS - (Default Spread Expense%) Dept:2 1110 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 0 9,857 Subtotal - Building Use 54,506 0 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 - 1210 City Manager 0 10,766 10,766 5 CS Gen'l Suppt 0 5,264 5,264 Subtotal - 1560 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 - 1510 Finance Departmen 0 21,328 21,328 7 Clk Gen'l Suppt - FTE 0 7,867 7,867 Subtotal - 1310 City Clerk 0 7,867 7,867 8 HR Gen'l Suppt 0 25,681 25,681 Subtotal - 1220 Human Resources 0 25,681 25,681 9 IT Gen'l Suppt 0 34,886 34,886 Subtotal - 1250 Information Technol 0 34,886 34,886 10 GIS Gen'l Suppt 0 17,063 17,063 Subtotal - 1255 Geographic Informa 0 17,063 17,063 11 Retiree Health - Citywide & SDWD 0 5,240 5,240 Subtotal - 1561 Retiree Health Cont 0 5,240 5,240 12 Citywide Support 0 9,356 9,356 Subtotal - 113-1270 Risk Managem 0 9,356 9,356 14 CC - Fac Maint 0 14,761 14,761 Subtotal - 4045 Fac Maint - Civic Ce 0 14,761 14,761 Incoming 54,506 152,212 206,718 %100.00 C. TOTAL ALLOCATED $569,136 $569,136 ITEM #04 27 MGT of America, Inc. Page 20 of 126

Council Support s Dept:2 1110 Legistlative/City Council Agenda items per dept - excl Percent First Direct Billed Department 3 1210 City Manager 4 5.88% $24,525 $0 $24,525 $8,954 $33,479 6 1510 Finance Department 14 20.59% 85,837 0 85,837 31,338 117,175 7 1310 City Clerk 15 22.06% 91,969 0 91,969 33,576 125,545 24 2010 Current Planning 11 16.18% 67,444 0 67,444 24,623 92,066 30 3510 Fire Admin 4 5.88% 24,525 0 24,525 8,954 33,479 35 4010 PW Admin 2 2.94% 12,262 0 12,262 4,477 16,739 41 6010 City Engineering 13 19.12% 79,706 0 79,706 29,099 108,805 44 7010 P&R Admin 5 7.35% 30,656 0 30,656 11,192 41,848 999 2nd Orphans 0 0.00% 0 0 0 0 0 Subtotal 68 100.00% 416,924 0 416,924 152,212 569,136 Direct Bills 0 0 TOTAL 416,924 569,136 ITEM #04 28 MGT of America, Inc. Page 21 of 126

ALLOCATION SUMMARY Dept:2 1110 Legistlative/City Council Department Council Support 0 DIRECT BILLED 0 $0 3 1210 City Manager 33,479 33,479 6 1510 Finance Department 117,175 117,175 7 1310 City Clerk 125,545 125,545 24 2010 Current Planning 92,066 92,066 30 3510 Fire Admin 33,479 33,479 35 4010 PW Admin 16,739 16,739 41 6010 City Engineering 108,805 108,805 44 7010 P&R Admin 41,848 41,848 999 2nd Orphans 0 0 569,136 569,136 ITEM #04 29 MGT of America, Inc. Page 22 of 126

A. DEPARTMENT COSTS Dept:3 1210 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 205,687 0 102,844 102,844 726,826 0 363,414 363,414 SUPPLY & SERVICES COST Materials & Supplies S 1,500 0 750 750 Contracts & Services S 18,550 0 9,275 9,275 Temp Staff S 16,431 0 8,216 8,216 DEPARTMENT Cost 36,481 0 18,241 18,241 ADJUSTMENTS 763,307 0 381,655 381,655 General Admin Distribution 0 0 0 Grand $763,310 $381,655 $381,655 ITEM #04 30 MGT of America, Inc. Page 23 of 126

B. INCOMING COSTS - (Default Spread Expense%) Dept:3 1210 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 7,393 0 3,697 3,697 Subtotal - Building Use 40,880 0 20,440 20,440 2 Council Support 24,525 0 12,263 12,263 Subtotal - 1110 Legistlative/City Cou 24,525 0 12,263 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 - 1210 City Manager 0 10,643 5,322 5,322 4 City Attorney Retainer 0 4,505 2,253 2,253 Subtotal - 1410 Legal Services 0 4,505 2,253 2,253 5 CS Gen'l Suppt 0 3,948 1,974 1,974 Subtotal - 1560 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 - 1510 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 - 1310 City Clerk 0 15,028 7,514 7,514 8 HR Gen'l Suppt 0 19,261 9,631 9,631 Subtotal - 1220 Human Resources 0 19,261 9,631 9,631 9 IT Gen'l Suppt 0 26,165 13,083 13,083 Subtotal - 1250 Information Technol 0 26,165 13,083 13,083 10 GIS Gen'l Suppt 0 12,797 6,399 6,399 Subtotal - 1255 Geographic Informa 0 12,797 6,399 6,399 11 Retiree Health - Citywide & SDWD 0 3,930 1,965 1,965 ITEM #04 31 MGT of America, Inc. Page 24 of 126

B. INCOMING COSTS - (Default Spread Expense%) Dept:3 1210 City Manager Department First Incoming Incoming Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Subtotal - 1561 Retiree Health Cont $0 $3,930 $1,965 $1,965 12 Citywide Support 0 7,017 3,509 3,509 Subtotal - 113-1270 Risk Managem 0 7,017 3,509 3,509 14 CC - Fac Maint 0 11,071 5,536 5,536 Subtotal - 4045 Fac Maint - Civic Ce 0 11,071 5,536 5,536 2 Council Support 0 8,954 4,477 4,477 Subtotal - 1110 Legistlative/City Cou 0 8,954 4,477 4,477 Incoming 65,405 144,402 104,904 104,904 %50.00 %50.00 C. TOTAL ALLOCATED $973,117 $486,559 $486,559 ITEM #04 32 MGT of America, Inc. Page 25 of 126

Mgr Gen'l Suppt - FTE s Dept:3 1210 City Manager FTE per dept, contract staff Percent First Direct Billed Department 2 1110 Legistlative/City Council 6.00 2.14% $8,873 $0 $8,873 $0 $8,873 3 1210 City Manager 4.50 1.61% 6,655 0 6,655 0 6,655 6 1510 Finance Department 11.90 4.25% 17,598 0 17,598 3,186 20,783 7 1310 City Clerk 5.00 1.78% 7,394 0 7,394 1,339 8,733 8 1220 Human Resources 6.35 2.27% 9,390 0 9,390 1,700 11,090 9 1250 Information Technology 8.00 2.86% 11,830 0 11,830 2,142 13,972 10 1255 Geographic Information 5.50 1.96% 8,133 0 8,133 1,472 9,606 12 113-1270 Risk Management 2.50 0.89% 3,697 0 3,697 669 4,366 13 692 Fleet Maint 3.20 1.14% 4,732 0 4,732 857 5,589 14 4045 Fac Maint - Civic Center 0.80 0.29% 1,183 0 1,183 214 1,397 15 4046 Fac Maint - Fire Stations 0.40 0.14% 592 0 592 107 699 16 4047 Fac Maint - PW Yard 0.70 0.25% 1,035 0 1,035 187 1,223 19 1211 Arts Admin 1.00 0.36% 1,479 0 1,479 268 1,747 23 2005 Planning Admin 7.25 2.59% 10,721 0 10,721 1,941 12,662 24 2010 Current Planning 7.75 2.77% 11,461 0 11,461 2,075 13,535 26 2020 Advanced Planning 5.00 1.78% 7,394 0 7,394 1,339 8,733 27 2030 Code Enforcement 3.85 1.37% 5,693 0 5,693 1,031 6,724 28 2040 Building Services 6.50 2.32% 9,612 0 9,612 1,740 11,352 30 3510 Fire Admin 3.50 1.25% 5,176 0 5,176 937 6,113 31 3520 Fire Operations 48.00 17.13% 70,982 0 70,982 12,850 83,832 32 3530 Loss Prev & Planning 6.00 2.14% 8,873 0 8,873 1,606 10,479 33 3540 Disaster Prep 1.00 0.36% 1,479 0 1,479 268 1,747 34 3550 Marine Safety 9.00 3.21% 13,309 0 13,309 2,409 15,719 35 4010 PW Admin 1.00 0.36% 1,479 0 1,479 268 1,747 37 4040 Street Maint 9.10 3.25% 13,457 0 13,457 2,436 15,893 38 4048 Fac Maint - Library 0.60 0.21% 887 0 887 161 1,048 39 4050 Clean Water Ops 5.30 1.89% 7,838 0 7,838 1,419 9,256 40 4055 Clean Water Flood 0.95 0.34% 1,405 0 1,405 254 1,659 41 6010 City Engineering 18.05 6.44% 26,692 0 26,692 4,832 31,524 42 6020 Traffic Engineering 4.50 1.61% 6,655 0 6,655 1,205 7,859 43 6050 Stormwater / NPDES 5.00 1.78% 7,394 0 7,394 1,339 8,733 44 7010 P&R Admin 5.00 1.78% 7,394 0 7,394 1,339 8,733 45 7020 Park Services 1.79 0.64% 2,647 0 2,647 479 3,126 46 7030 Beach Services 1.09 0.39% 1,612 0 1,612 292 1,904 47 7033 Trails 0.30 0.11% 444 0 444 80 524 48 7040 Recreation Svcs 16.00 5.71% 23,661 0 23,661 4,283 27,944 49 7044 Comm & Sr Center 6.00 2.14% 8,873 0 8,873 1,606 10,479 51 135 Lifeguard Services 1.00 0.36% 1,479 0 1,479 268 1,747 52 146 Rec Programs 11.00 3.93% 16,267 0 16,267 2,945 19,212 56 210 Coastal Zone Mgt 0.90 0.32% 1,331 0 1,331 241 1,572 57 221 Sr Nutrition 3.00 1.07% 4,436 0 4,436 803 5,240 58 222 CDBG 0.58 0.21% 858 0 858 155 1,013 ITEM #04 33 MGT of America, Inc. Page 26 of 126

Mgr Gen'l Suppt - FTE s Dept:3 1210 City Manager FTE per dept, contract staff Percent First Direct Billed Department 60 226 Enc Housing Authority 1.22 0.44% $1,804 $0 $1,804 $327 $2,131 61 227 Home Entitlement 0.05 0.02% 74 0 74 13 87 63 229 Solid Waste 0.70 0.25% 1,035 0 1,035 187 1,223 67 290 Village Park MID 0.03 0.01% 44 0 44 8 52 68 291 Villanitas Road MID 0.01 0.00% 15 0 15 3 17 69 292 Cerro Street MID 0.02 0.01% 30 0 30 5 35 70 295 Encinitas Lighting 0.91 0.32% 1,346 0 1,346 244 1,589 71 296 Wiro Park 0.01 0.00% 15 0 15 3 17 72 297 Enc Ranch Dist 0.39 0.14% 577 0 577 104 681 76 531/534/536/537 SDWD 25.40 9.06% 37,561 0 37,561 6,800 44,361 77 561 Pacific Pines Condos 0.05 0.02% 74 0 74 13 87 78 616 District Svcs 6.55 2.34% 9,686 0 9,686 1,753 11,440 999 2nd Orphans 0.00 0.00% 0 0 0 0 0 Subtotal 280.20 100.00% 414,358 0 414,358 72,201 486,559 Direct Bills 0 0 TOTAL 414,358 486,559 ITEM #04 34 MGT of America, Inc. Page 27 of 126

Mgr Gen'l Suppt - Budget s Dept:3 1210 City Manager Relative budget size per Percent First Direct Billed Department 2 1110 Legistlative/City Council 362,418 0.46% $1,893 $0 $1,893 $0 $1,893 3 1210 City Manager 763,307 0.96% 3,988 0 3,988 0 3,988 4 1410 Legal Services 308,500 0.39% 1,612 0 1,612 285 1,897 5 1560 Central Services 244,561 0.31% 1,278 0 1,278 226 1,504 6 1510 Finance Department 1,513,280 1.91% 7,906 0 7,906 1,397 9,304 7 1310 City Clerk 568,052 0.72% 2,968 0 2,968 525 3,492 8 1220 Human Resources 921,449 1.16% 4,814 0 4,814 851 5,665 9 1250 Information Technology 1,446,955 1.82% 7,560 0 7,560 1,336 8,896 10 1255 Geographic Information 651,340 0.82% 3,403 0 3,403 601 4,004 11 1561 Retiree Health Contribution 1,254,400 1.58% 6,554 0 6,554 1,158 7,712 12 113-1270 Risk Management 1,752,783 2.21% 9,157 0 9,157 1,619 10,776 13 692 Fleet Maint 511,366 0.64% 2,672 0 2,672 472 3,144 14 4045 Fac Maint - Civic Center 323,035 0.41% 1,688 0 1,688 298 1,986 15 4046 Fac Maint - Fire Stations 186,925 0.24% 977 0 977 173 1,149 16 4047 Fac Maint - PW Yard 203,975 0.26% 1,066 0 1,066 188 1,254 18 0020 Community Projects 64,000 0.08% 334 0 334 59 393 19 1211 Arts Admin 149,184 0.19% 779 0 779 138 917 20 1215 Economic Development 182,500 0.23% 953 0 953 169 1,122 22 1311 Elections 100 0.00% 1 0 1 0 1 23 2005 Planning Admin 827,623 1.04% 4,324 0 4,324 764 5,088 24 2010 Current Planning 692,878 0.87% 3,620 0 3,620 640 4,260 25 2015 Applicant Deposits 6,000 0.01% 31 0 31 6 37 26 2020 Advanced Planning 571,719 0.72% 2,987 0 2,987 528 3,515 27 2030 Code Enforcement 482,247 0.61% 2,519 0 2,519 445 2,965 28 2040 Building Services 987,491 1.25% 5,159 0 5,159 912 6,071 29 3010 Law Enforcement 11,880,500 14.98% 62,070 0 62,070 10,971 73,041 30 3510 Fire Admin 613,589 0.77% 3,206 0 3,206 567 3,772 31 3520 Fire Operations 9,456,579 11.92% 49,406 0 49,406 8,733 58,139 32 3530 Loss Prev & Planning 665,154 0.84% 3,475 0 3,475 614 4,089 33 3540 Disaster Prep 160,344 0.20% 838 0 838 148 986 34 3550 Marine Safety 919,254 1.16% 4,803 0 4,803 849 5,652 35 4010 PW Admin 127,338 0.16% 665 0 665 118 783 36 4030 Environmental Programs 118,000 0.15% 616 0 616 109 725 37 4040 Street Maint 1,645,038 2.07% 8,595 0 8,595 1,519 10,114 38 4048 Fac Maint - Library 284,199 0.36% 1,485 0 1,485 262 1,747 39 4050 Clean Water Ops 629,992 0.79% 3,291 0 3,291 582 3,873 40 4055 Clean Water Flood 124,097 0.16% 648 0 648 115 763 41 6010 City Engineering 2,463,123 3.11% 12,869 0 12,869 2,275 15,143 42 6020 Traffic Engineering 712,341 0.90% 3,722 0 3,722 658 4,379 43 6050 Stormwater / NPDES 741,541 0.93% 3,874 0 3,874 685 4,559 44 7010 P&R Admin 552,709 0.70% 2,888 0 2,888 510 3,398 45 7020 Park Services 1,222,707 1.54% 6,388 0 6,388 1,129 7,517 ITEM #04 35 MGT of America, Inc. Page 28 of 126

Mgr Gen'l Suppt - Budget s Dept:3 1210 City Manager Relative budget size per Percent First Direct Billed Department 46 7030 Beach Services 494,524 0.62% $2,584 $0 $2,584 $457 $3,040 47 7033 Trails 137,542 0.17% 719 0 719 127 846 48 7040 Recreation Svcs 625,883 0.79% 3,270 0 3,270 578 3,848 49 7044 Comm & Sr Center 1,169,295 1.47% 6,109 0 6,109 1,080 7,189 50 7050 Animal Regulation 248,505 0.31% 1,298 0 1,298 229 1,528 51 135 Lifeguard Services 138,908 0.18% 726 0 726 128 854 52 146 Rec Programs 1,120,097 1.41% 5,852 0 5,852 1,034 6,886 56 210 Coastal Zone Mgt 228,561 0.29% 1,194 0 1,194 211 1,405 57 221 Sr Nutrition 132,743 0.17% 694 0 694 123 816 58 222 CDBG 184,877 0.23% 966 0 966 171 1,137 60 226 Enc Housing Authority 1,158,428 1.46% 6,052 0 6,052 1,070 7,122 61 227 Home Entitlement 678,937 0.86% 3,547 0 3,547 627 4,174 62 228 Govt/Educ Access 47,700 0.06% 249 0 249 44 293 63 229 Solid Waste 458,740 0.58% 2,397 0 2,397 424 2,820 64 261 Asset Forfeiture 5,000 0.01% 26 0 26 5 31 65 262 State Law Enforcement 100,000 0.13% 522 0 522 92 615 66 263 Fed Law Enforcement 10,000 0.01% 52 0 52 9 61 67 290 Village Park MID 33,124 0.04% 173 0 173 31 204 68 291 Villanitas Road MID 16,335 0.02% 85 0 85 15 100 69 292 Cerro Street MID 26,456 0.03% 138 0 138 24 163 70 295 Encinitas Lighting 1,182,054 1.49% 6,176 0 6,176 1,092 7,267 71 296 Wiro Park 9,247 0.01% 48 0 48 9 57 72 297 Enc Ranch Dist 510,146 0.64% 2,665 0 2,665 471 3,136 73 321 Vulcan Square 12,804 0.02% 67 0 67 12 79 74 501/502 CSD 4,794,125 6.04% 25,047 0 25,047 4,427 29,474 75 521/522 ESD 2,475,736 3.12% 12,934 0 12,934 2,286 15,221 76 531/534/536/537 SDWD 15,065,434 19.00% 78,709 0 78,709 13,912 92,622 77 561 Pacific Pines Condos 95,155 0.12% 497 0 497 88 585 78 616 District Svcs 857,500 1.08% 4,480 0 4,480 792 5,272 999 2nd Orphans 0 0.00% 0 0 0 (0) (0) Subtotal 79,310,449 100.00% 414,358 0 414,358 72,201 486,559 Direct Bills 0 0 TOTAL 414,358 486,559 ITEM #04 36 MGT of America, Inc. Page 29 of 126

ALLOCATION SUMMARY Dept:3 1210 City Manager Department Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 0 DIRECT BILLED 0 $0 $0 2 1110 Legistlative/City Council 8,873 1,893 10,766 3 1210 City Manager 6,655 3,988 10,642 4 1410 Legal Services 0 1,897 1,897 5 1560 Central Services 0 1,504 1,504 6 1510 Finance Department 20,783 9,304 30,087 7 1310 City Clerk 8,733 3,492 12,225 8 1220 Human Resources 11,090 5,665 16,755 9 1250 Information Technology 13,972 8,896 22,868 10 1255 Geographic Information 9,606 4,004 13,610 11 1561 Retiree Health Contribution 0 7,712 7,712 12 113-1270 Risk Management 4,366 10,776 15,142 13 692 Fleet Maint 5,589 3,144 8,733 14 4045 Fac Maint - Civic Center 1,397 1,986 3,383 15 4046 Fac Maint - Fire Stations 699 1,149 1,848 16 4047 Fac Maint - PW Yard 1,223 1,254 2,477 18 0020 Community Projects 0 393 393 19 1211 Arts Admin 1,747 917 2,664 20 1215 Economic Development 0 1,122 1,122 22 1311 Elections 0 1 1 23 2005 Planning Admin 12,662 5,088 17,750 24 2010 Current Planning 13,535 4,260 17,795 25 2015 Applicant Deposits 0 37 37 26 2020 Advanced Planning 8,733 3,515 12,247 27 2030 Code Enforcement 6,724 2,965 9,689 28 2040 Building Services 11,352 6,071 17,423 29 3010 Law Enforcement 0 73,041 73,041 30 3510 Fire Admin 6,113 3,772 9,885 31 3520 Fire Operations 83,832 58,139 141,971 32 3530 Loss Prev & Planning 10,479 4,089 14,568 33 3540 Disaster Prep 1,747 986 2,732 34 3550 Marine Safety 15,719 5,652 21,370 35 4010 PW Admin 1,747 783 2,529 36 4030 Environmental Programs 0 725 725 37 4040 Street Maint 15,893 10,114 26,007 38 4048 Fac Maint - Library 1,048 1,747 2,795 39 4050 Clean Water Ops 9,256 3,873 13,130 40 4055 Clean Water Flood 1,659 763 2,422 41 6010 City Engineering 31,524 15,143 46,668 42 6020 Traffic Engineering 7,859 4,379 12,239 43 6050 Stormwater / NPDES 8,733 4,559 13,291 ITEM #04 37 MGT of America, Inc. Page 30 of 126

ALLOCATION SUMMARY Dept:3 1210 City Manager Department Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 44 7010 P&R Admin 8,733 $3,398 $12,131 45 7020 Park Services 3,126 7,517 10,643 46 7030 Beach Services 1,904 3,040 4,944 47 7033 Trails 524 846 1,370 48 7040 Recreation Svcs 27,944 3,848 31,792 49 7044 Comm & Sr Center 10,479 7,189 17,668 50 7050 Animal Regulation 0 1,528 1,528 51 135 Lifeguard Services 1,747 854 2,601 52 146 Rec Programs 19,212 6,886 26,098 56 210 Coastal Zone Mgt 1,572 1,405 2,977 57 221 Sr Nutrition 5,240 816 6,056 58 222 CDBG 1,013 1,137 2,150 60 226 Enc Housing Authority 2,131 7,122 9,253 61 227 Home Entitlement 87 4,174 4,261 62 228 Govt/Educ Access 0 293 293 63 229 Solid Waste 1,223 2,820 4,043 64 261 Asset Forfeiture 0 31 31 65 262 State Law Enforcement 0 615 615 66 263 Fed Law Enforcement 0 61 61 67 290 Village Park MID 52 204 256 68 291 Villanitas Road MID 17 100 118 69 292 Cerro Street MID 35 163 198 70 295 Encinitas Lighting 1,589 7,267 8,857 71 296 Wiro Park 17 57 74 72 297 Enc Ranch Dist 681 3,136 3,817 73 321 Vulcan Square 0 79 79 74 501/502 CSD 0 29,474 29,474 75 521/522 ESD 0 15,221 15,221 76 531/534/536/537 SDWD 44,361 92,622 136,983 77 561 Pacific Pines Condos 87 585 672 78 616 District Svcs 11,440 5,272 16,711 999 2nd Orphans 0 (0) 0 486,559 486,559 973,117 ITEM #04 38 MGT of America, Inc. Page 31 of 126