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

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 2015-16 and 2016-17 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, 2015. 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

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 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 11-119). 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

City of Encinitas Revenue/Expenditure Summary Internal Cost Plan (Study) FY 2015 16 & FY2016 17 Attachment 1 EXPENDITURES FY2015 16 FY2016 17 Description Fund Number N State Law Enforcement 202 $ 1,952 $ 1,952 Y Coastal Zone Management 212 25,460 25,460 Y Government Education Access 213 2,785 2,785 Y Solid Waste 214 19,560 19,560 Y Asset Forfeiture 215 197 197 N Senior Nutrition 221 70,418 70,418 N Community Development Block Grant 222 84,994 84,994 N Federal Law Enforcement 228 195 195 N Donations 229 1,866 1,866 Y Villanitas Road MID 291 733 733 Y Cerro Street MID 292 1,368 1,368 Y Village Park MID 293 1,934 1,934 Y Wiro Park MID 294 704 704 Y Encinitas Lighting and Landscaping 295 59,323 59,323 Y Encinitas Ranch Lighting and Landscaping 297 25,962 25,962 N Encinitas Public Finance Authority 302 146 146 Y Cardiff Sanitation Division 511/512/513 224,255 224,255 Y Encinitas Sanitation Division 521/522 110,964 110,964 Y San Dieguito Water District 531/532/534 962,541 962,541 N Section 8 Housing 551 3,164 3,164 N Pacific Pines 561 2,223 2,223 N Recreation Programs 571 237,210 237,210 N Jr. Lifeguard Program 572 104,280 104,280 N Wastewater Support Services 611 179,479 179,479 N Fleet Maintenance 621 91,110 91,110 Y Community Facilities District #1 712 228 228 N Encinitas Ranch Golf Course 931 49 49 $ 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 777,086 777,086 $ 2,213,100 $ 2,213,100 REVENUE General fund revenue 101 $ 1,327,782 $ 1,327,782 Risk Management fund revenue 601 108,232 108,232 $ 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

City of Encinitas Other Interfund Charges/s Revenue/Expenditure Summary Attachment 1 FLEET REPLACEMENT PROGRAM FY2015 16 FY2016 17 EXPENDITURES Description Account Number Gen Fund Replacement Program 10190999 503,000 503,000 Wastewater Replacement Program 61190999 113,000 113,000 Replacement Program Expenditures 616,000 616,000 REVENUES Vehicle Replacement 62200000 113,000 113,000 Machinery/Equip Replacement 62300000 125,000 125,000 Fire Apparatus Replacement 62400000 378,000 378,000 Replacement Program Revenues 616,000 616,000 WASTEWATER SUPPORT PROGRAM EXPENDITURES Cardiff Sanitary Division WW Admin Support 51171661 52,483 52,793 WW Operations 51171661 532,452 542,051 WW Fleet 51171661 34,170 30,820 Sub total (CSD) 694,815 701,374 Encinitas Sanitary Division WW Admin Support 52171661 25,850 26,003 WW Operations 52171661 262,252 266,980 WW Fleet 52171661 16,830 15,180 WW Transfers out 52171661 37,290 37,290 Sub total (ESD) 342,222 345,453 Wastewater Expenditures 1,037,037 1,046,827 REVENUES WW Admin Support 61171660 78,333 78,796 WW Operations 61171661 794,704 809,031 WW Fleet 61171663 51,000 46,000 WW Transfers out 61190999 113,000 113,000 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

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 dept @ City Hall, contract staff @100% 13 1 Civic Center roof debt service FTE per dept @ City Hall, contract staff @100% 15 1 Summary 17 10110300 Legistlative/City Council 19 2 Costs 20 2 Incoming Costs 21 2 Council Support Agenda items per dept - excl SDWD 22 2 Summary 23 10120310 City Manager 24 3 Costs 25 3 Incoming Costs 26 3 Mgr Gen'l Suppt - FTE FTE per dept, contract staff @100% 28 3 Mgr Gen'l Suppt - Budget Relative budget size per department 30 3 Summary 32 10110302 Legal Services 34 4 Costs 35 4 Incoming Costs 36 4 City Attorney Retainer Agenda items per department 37 4 Summary 38 10190900 Central Services 39 5 Costs 40 5 Incoming Costs 41 5 CS Gen'l Suppt FTE per dept, contract staff @100% 42 5 Summary 44 MGT of America, Inc. Page 1 of 119 7/15/2015 Item #8F Page 5

10140360 Finance 46 6 Costs 47 6 Incoming Costs 48 6 Budget & Acctg - FTE FTE per dept, contract staff @100% 50 6 Budget & Acctg - Budget Relative budget size per department 52 6 Summary 54 10130350 City Clerk 56 7 Costs 57 7 Incoming Costs 58 7 Clk Gen'l Suppt - FTE FTE per dept @ City Hall, contract staff @100% 60 7 Clk Gen'l Suppt - Agenda Agenda items per department 62 7 Summary 63 10120320 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 70 10120330 Information Technology 72 9 Costs 73 9 Incoming Costs 74 9 IT Gen'l Suppt FTE per dept, contract staff @100% 75 9 Summary 77 10120331 Geographic Information 79 10 Costs 80 10 Incoming Costs 81 10 GIS Gen'l Suppt FTE per dept, contract staff @100% 82 10 Summary 84 10190901 Retiree Health Contribution 86 11 Costs 87 11 Incoming Costs 88 11 Retiree Health - Fire FTE per Fire division, not including contract staff 89 11 Retiree Health - Citywide FTE per dept, not including contract staff and excluding Fire & SDWD 90 11 Summary 92 MGT of America, Inc. Page 2 of 119 7/15/2015 Item #8F Page 6

60120340 Risk Management 94 12 Costs 95 12 Incoming Costs 96 12 SDWD Direct allocation to SDWD 97 12 Citywide Support FTE per dept, contract staff @100% and excluding SDWD 98 12 Summary 100 10171640 Fac Maint - Civic Center 102 13 Costs 103 13 Incoming Costs 104 13 CC - Fac Maint FTE per dept @ City Hall, contract staff @100% 105 13 Summary 107 10171641 Fac Maint - Fire Stations 109 14 Costs 110 14 Incoming Costs 111 14 Fire Sta - Fac Maint Direct allocation to Fire Ops 10162511 112 14 Summary 113 10171642 Fac Maint - PW Yard 114 15 Costs 115 15 Incoming Costs 116 15 PW Yard Fac Mnt - Streets Direct allocation to Streets 10171630 117 15 PW Yard Fac Mnt - SDWD Direct allocation to SDWD Fund 531 118 15 Summary 119 MGT of America, Inc. Page 3 of 119 7/15/2015 Item #8F Page 7

Summary Schedule 10120311 Arts Admin 10120312 Economic Development 10130351 Elections 10150400 Planning Admin 10150410 Current Planning 10150420 Applicant Deposits 10150430 Advanced Planning 10150440 Code Enforcement 10150450 Parking Citation 10150460 Building Services 1 Building Use $14,325 $0 $0 $64,912 $69,389 $0 $44,498 $34,471 $0 $8,953 2 10110300 Legistlative/City Council 0 0 0 0 68,292 0 0 0 0 0 3 10120310 City Manager 4,740 1,272 617 22,714 25,073 96 15,585 12,539 572 13,382 4 10110302 Legal Services 0 0 0 0 12,443 0 0 0 0 0 5 10190900 Central Services 1,490 0 0 6,750 7,215 0 4,627 3,584 0 931 6 10140360 Finance 8,788 2,350 1,140 42,103 46,473 177 28,889 23,241 1,058 24,751 7 10130350 City Clerk 2,460 0 0 11,146 41,450 0 7,641 5,919 0 1,537 8 10120320 Human Resources 4,309 0 0 31,238 33,392 0 20,789 16,588 0 4,309 9 10120330 Information Technology 11,695 0 0 52,995 56,650 0 36,329 28,142 0 7,310 10 10120331 Geographic Information 5,028 0 0 22,782 24,353 0 15,618 12,098 0 3,142 11 10190901 Retiree Health Contribution 996 0 0 7,223 7,721 0 4,807 3,836 0 996 12 60120340 Risk Management 2,440 0 0 11,055 11,818 0 7,579 5,871 0 1,525 13 10171640 Fac Maint - Civic Center 4,532 0 0 20,537 21,954 0 14,079 10,906 0 2,833 14 10171641 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 15 10171642 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 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

Summary Schedule 10161500 Law Enforcement 10162510 Fire Admin 10162511 Fire Operations 10162512 Loss Prev & Planning 10162513 Disaster Prep 10162514 Marine Safety 10171600 PW Admin 10171620 Environment al Programs 10171630 Street Maint 10171643 Fac Maint - Library 1 Building Use $0 $40,290 $26,860 $44,767 $4,477 $35,814 $0 $0 $0 $0 2 10110300 Legistlative/City Council 0 17,073 0 0 0 0 17,073 0 0 0 3 10120310 City Manager 85,420 14,486 187,495 15,801 2,258 32,300 4,261 1,498 32,240 3,412 4 10110302 Legal Services 0 3,111 0 0 0 0 3,111 0 0 0 5 10190900 Central Services 0 4,189 47,480 4,655 465 10,725 1,117 0 8,332 559 6 10140360 Finance 157,882 26,850 347,399 29,288 4,181 59,893 7,895 2,769 59,740 6,316 7 10130350 City Clerk 0 14,302 4,612 7,687 769 6,149 7,384 0 0 0 8 10120320 Human Resources 0 19,389 219,743 21,543 2,154 18,097 5,170 0 38,563 2,585 9 10120330 Information Technology 0 32,894 372,794 36,548 3,655 84,208 8,772 0 65,422 4,386 10 10120331 Geographic Information 0 14,141 160,261 15,712 1,571 36,200 3,771 0 28,124 1,885 11 10190901 Retiree Health Contribution 0 29,286 331,905 32,540 3,254 27,333 1,196 0 8,916 598 12 60120340 Risk Management 0 6,862 77,769 7,624 762 17,567 1,830 0 13,648 915 13 10171640 Fac Maint - Civic Center 0 12,747 8,498 14,164 1,416 11,331 0 0 0 0 14 10171641 Fac Maint - Fire Stations 0 0 227,709 0 0 0 0 0 0 0 15 10171642 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 125,108 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

Summary Schedule 10171650 Clean Water Ops 10171651 Clean Water Flood 10172700 City Engineering 10172710 Traffic Engineering 10172720 Stormwater / NPDES 10180800 P&R Admin 10180810 Park Services 10180820 Beach Services 10180830 Trails 10180840 Recreation Svcs 1 Building Use $0 $0 $137,883 $43,514 $44,767 $44,767 $16,027 $9,759 $2,686 $17,907 2 10110300 Legistlative/City Council 0 0 93,901 0 0 59,755 0 0 0 0 3 10120310 City Manager 16,741 2,184 52,422 15,968 17,088 17,605 15,730 5,992 1,546 14,898 4 10110302 Legal Services 0 0 17,109 0 0 10,888 0 0 0 0 5 10190900 Central Services 4,934 465 14,337 4,525 4,655 4,655 1,666 1,015 279 4,376 6 10140360 Finance 31,031 4,045 97,149 29,595 31,668 32,623 29,104 11,094 2,863 27,614 7 10130350 City Clerk 0 0 64,286 7,472 7,687 33,530 2,752 1,676 461 3,075 8 10120320 Human Resources 22,836 2,154 66,354 19,389 21,543 21,543 7,713 4,696 1,293 17,235 9 10120330 Information Technology 38,741 3,655 112,569 35,525 36,548 36,548 13,084 7,968 2,193 34,356 10 10120331 Geographic Information 16,655 1,571 48,393 15,272 15,712 15,712 5,625 3,425 943 14,769 11 10190901 Retiree Health Contribution 5,280 498 15,342 4,483 4,981 4,981 1,783 1,086 299 3,985 12 60120340 Risk Management 8,082 762 23,483 7,411 7,624 7,624 2,730 1,662 457 7,167 13 10171640 Fac Maint - Civic Center 0 0 43,624 13,767 14,164 14,164 5,071 3,088 850 5,666 14 10171641 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 15 10171642 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 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

Summary Schedule 10180850 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 229 1 Building Use $0 $0 $0 $0 $0 $0 $18,623 $19,966 $0 $0 2 10110300 Legistlative/City Council 0 0 0 0 0 0 0 0 0 0 3 10120310 City Manager 32,899 685 3,498 978 4,307 69 5,555 5,416 69 655 4 10110302 Legal Services 0 0 0 0 0 0 0 0 0 0 5 10190900 Central Services 10,148 0 791 0 372 0 1,936 2,076 0 0 6 10140360 Finance 60,990 1,267 6,480 1,807 7,968 128 10,302 10,047 127 1,211 7 10130350 City Clerk 0 0 0 0 0 0 3,198 3,428 0 0 8 10120320 Human Resources 25,852 0 3,662 0 1,723 0 0 8,962 0 0 9 10120330 Information Technology 79,676 0 6,213 0 2,924 0 15,204 16,301 0 0 10 10120331 Geographic Information 34,252 0 2,671 0 1,257 0 6,536 7,007 0 0 11 10190901 Retiree Health Contribution 5,978 0 847 0 399 0 0 2,072 0 0 12 60120340 Risk Management 16,621 0 1,296 0 610 0 3,172 3,400 0 0 13 10171640 Fac Maint - Civic Center 0 0 0 0 0 0 5,892 6,317 0 0 14 10171641 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 15 10171642 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 0 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

Summary Schedule 291 Villanitas Road MID 292 Cerro Street MID 293 Village Park MID 294 Wiro Park 295 Encinitas Lighting 297 Enc Ranch Dist 302 511/512/513 CSD 521/522 ESD 531/532/534 SDWD 1 Building Use $90 $179 $269 $90 $8,148 $3,492 $0 $0 $0 $0 2 10110300 Legistlative/City Council 0 0 0 0 0 0 0 0 0 0 3 10120310 City Manager 147 259 347 136 10,747 4,795 51 78,733 38,958 111,477 4 10110302 Legal Services 0 0 0 0 0 0 0 0 0 15,554 5 10190900 Central Services 9 19 28 9 847 363 0 0 0 22,344 6 10140360 Finance 271 478 641 252 19,878 8,869 95 145,522 72,006 206,445 7 10130350 City Clerk 15 31 46 15 1,399 600 0 0 0 36,919 8 10120320 Human Resources 43 86 129 43 3,921 1,680 0 0 0 103,409 9 10120330 Information Technology 73 146 219 73 6,652 2,851 0 0 0 175,432 10 10120331 Geographic Information 31 63 94 31 2,860 1,226 0 0 0 75,417 11 10190901 Retiree Health Contribution 10 20 30 10 907 389 0 0 0 0 12 60120340 Risk Management 15 30 46 15 1,388 595 0 0 0 90,437 13 10171640 Fac Maint - Civic Center 28 57 85 28 2,578 1,105 0 0 0 0 14 10171641 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 0 0 15 10171642 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 0 125,108 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

Summary Schedule 551 Section 8 Housing 561 Pacific Pines Condos 571 Rec Programs 572 Lifeguard Services 611 WW District Svcs 62171670 Fleet Maint 712 CFD Admin 931 Golf Course Ops 1 Building Use $0 $0 $54,616 $26,413 $0 $0 $0 $0 $837,950 2 10110300 Legistlative/City Council 0 0 0 0 0 0 0 0 256,094 3 10120310 City Manager 1,111 781 21,480 7,936 21,732 11,187 80 17 1,000,041 4 10110302 Legal Services 0 0 0 0 0 0 0 0 62,215 5 10190900 Central Services 0 0 5,679 2,746 6,005 3,026 0 0 199,425 6 10140360 Finance 2,053 1,443 39,804 14,717 40,274 20,731 148 32 1,851,957 7 10130350 City Clerk 0 0 9,378 4,535 0 0 0 0 291,558 8 10120320 Human Resources 0 0 12,926 3,447 27,791 14,003 0 0 830,307 9 10120330 Information Technology 0 0 44,589 21,564 47,147 23,756 0 0 1,565,807 10 10120331 Geographic Information 0 0 19,168 9,270 20,268 10,213 0 0 673,128 11 10190901 Retiree Health Contribution 0 0 2,989 797 6,426 3,238 0 0 527,435 12 60120340 Risk Management 0 0 9,302 4,498 9,835 4,956 0 0 380,484 13 10171640 Fac Maint - Civic Center 0 0 17,280 8,357 0 0 0 0 265,118 14 10171641 Fac Maint - Fire Stations 0 0 0 0 0 0 0 0 227,709 15 10171642 Fac Maint - PW Yard 0 0 0 0 0 0 0 0 250,216 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

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

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

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

City Hall rent and improvements s Dept:1 Building Use Units Percent First Direct Billed Second 2 10110300 Legistlative/City Council 1.00 0.71% $7,669 $0 $7,669 $0 $7,669 3 10120310 City Manager 5.95 4.24% 45,632 0 45,632 0 45,632 5 10190900 Central Services 0.80 0.57% 6,135 0 6,135 0 6,135 6 10140360 Finance 12.88 9.19% 98,780 0 98,780 0 98,780 7 10130350 City Clerk 5.03 3.59% 38,576 0 38,576 0 38,576 8 10120320 Human Resources 5.35 3.82% 41,031 0 41,031 0 41,031 9 10120330 Information Technology 7.76 5.54% 59,513 0 59,513 0 59,513 10 10120331 Geographic Information 4.28 3.05% 32,824 0 32,824 0 32,824 12 60120340 Risk Management 2.73 1.95% 20,937 0 20,937 0 20,937 13 10171640 Fac Maint - Civic Center 0.80 0.57% 6,135 0 6,135 0 6,135 16 10120311 Arts Admin 1.60 1.14% 12,271 0 12,271 0 12,271 19 10150400 Planning Admin 7.25 5.17% 55,602 0 55,602 0 55,602 20 10150410 Current Planning 7.75 5.53% 59,437 0 59,437 0 59,437 22 10150430 Advanced Planning 4.97 3.55% 38,116 0 38,116 0 38,116 23 10150440 Code Enforcement 3.85 2.75% 29,527 0 29,527 0 29,527 25 10150460 Building Services 1.00 0.71% 7,669 0 7,669 0 7,669 27 10162510 Fire Admin 4.50 3.21% 34,512 0 34,512 0 34,512 28 10162511 Fire Operations 3.00 2.14% 23,008 0 23,008 0 23,008 29 10162512 Loss Prev & Planning 5.00 3.57% 38,346 0 38,346 0 38,346 30 10162513 Disaster Prep 0.50 0.36% 3,835 0 3,835 0 3,835 31 10162514 Marine Safety 4.00 2.85% 30,677 0 30,677 0 30,677 38 10172700 City Engineering 15.40 10.99% 118,107 0 118,107 0 118,107 39 10172710 Traffic Engineering 4.86 3.47% 37,273 0 37,273 0 37,273 40 10172720 Stormwater / NPDES 5.00 3.57% 38,346 0 38,346 0 38,346 41 10180800 P&R Admin 5.00 3.57% 38,346 0 38,346 0 38,346 42 10180810 Park Services 1.79 1.28% 13,728 0 13,728 0 13,728 43 10180820 Beach Services 1.09 0.78% 8,359 0 8,359 0 8,359 44 10180830 Trails 0.30 0.21% 2,301 0 2,301 0 2,301 45 10180840 Recreation Svcs 2.00 1.43% 15,339 0 15,339 0 15,339 52 221 Sr Nutrition 2.08 1.48% 15,952 0 15,952 0 15,952 53 222 CDBG 2.23 1.59% 17,102 0 17,102 0 17,102 56 291 Villanitas Road MID 0.01 0.01% 77 0 77 0 77 57 292 Cerro Street MID 0.02 0.01% 153 0 153 0 153 58 293 Village Park MID 0.03 0.02% 230 0 230 0 230 59 294 Wiro Park 0.01 0.01% 77 0 77 0 77 60 295 Encinitas Lighting 0.91 0.65% 6,979 0 6,979 0 6,979 61 297 Enc Ranch Dist 0.39 0.28% 2,991 0 2,991 0 2,991 68 571 Rec Programs 6.10 4.35% 46,782 0 46,782 0 46,782 69 572 Lifeguard Services 2.95 2.10% 22,624 0 22,624 0 22,624 MGT of America, Inc. Page 13 of 119 7/15/2015 Item #8F Page 17

City Hall rent and improvements s Dept:1 Building Use Units Percent First Direct Billed Second Subtotal 140.17 100.00% 1,075,000 0 1,075,000 0 1,075,000 Direct Bills 0 0 $1,075,000 $1,075,000 Basis Units: FTE per dept @ City Hall, contract staff @100% Source: MGT of America, Inc. Page 14 of 119 7/15/2015 Item #8F Page 18

Civic Center roof debt service s Dept:1 Building Use Units Percent First Direct Billed Second 2 10110300 Legistlative/City Council 1.00 0.71% $1,284 $0 $1,284 $0 $1,284 3 10120310 City Manager 5.95 4.24% 7,641 0 7,641 0 7,641 5 10190900 Central Services 0.80 0.57% 1,027 0 1,027 0 1,027 6 10140360 Finance 12.88 9.19% 16,540 0 16,540 0 16,540 7 10130350 City Clerk 5.03 3.59% 6,459 0 6,459 0 6,459 8 10120320 Human Resources 5.35 3.82% 6,870 0 6,870 0 6,870 9 10120330 Information Technology 7.76 5.54% 9,965 0 9,965 0 9,965 10 10120331 Geographic Information 4.28 3.05% 5,496 0 5,496 0 5,496 12 60120340 Risk Management 2.73 1.95% 3,506 0 3,506 0 3,506 13 10171640 Fac Maint - Civic Center 0.80 0.57% 1,027 0 1,027 0 1,027 16 10120311 Arts Admin 1.60 1.14% 2,055 0 2,055 0 2,055 19 10150400 Planning Admin 7.25 5.17% 9,310 0 9,310 0 9,310 20 10150410 Current Planning 7.75 5.53% 9,952 0 9,952 0 9,952 22 10150430 Advanced Planning 4.97 3.55% 6,382 0 6,382 0 6,382 23 10150440 Code Enforcement 3.85 2.75% 4,944 0 4,944 0 4,944 25 10150460 Building Services 1.00 0.71% 1,284 0 1,284 0 1,284 27 10162510 Fire Admin 4.50 3.21% 5,779 0 5,779 0 5,779 28 10162511 Fire Operations 3.00 2.14% 3,852 0 3,852 0 3,852 29 10162512 Loss Prev & Planning 5.00 3.57% 6,421 0 6,421 0 6,421 30 10162513 Disaster Prep 0.50 0.36% 642 0 642 0 642 31 10162514 Marine Safety 4.00 2.85% 5,137 0 5,137 0 5,137 38 10172700 City Engineering 15.40 10.99% 19,776 0 19,776 0 19,776 39 10172710 Traffic Engineering 4.86 3.47% 6,241 0 6,241 0 6,241 40 10172720 Stormwater / NPDES 5.00 3.57% 6,421 0 6,421 0 6,421 41 10180800 P&R Admin 5.00 3.57% 6,421 0 6,421 0 6,421 42 10180810 Park Services 1.79 1.28% 2,299 0 2,299 0 2,299 43 10180820 Beach Services 1.09 0.78% 1,400 0 1,400 0 1,400 44 10180830 Trails 0.30 0.21% 385 0 385 0 385 45 10180840 Recreation Svcs 2.00 1.43% 2,568 0 2,568 0 2,568 52 221 Sr Nutrition 2.08 1.48% 2,671 0 2,671 0 2,671 53 222 CDBG 2.23 1.59% 2,864 0 2,864 0 2,864 56 291 Villanitas Road MID 0.01 0.01% 13 0 13 0 13 57 292 Cerro Street MID 0.02 0.01% 26 0 26 0 26 58 293 Village Park MID 0.03 0.02% 39 0 39 0 39 59 294 Wiro Park 0.01 0.01% 13 0 13 0 13 60 295 Encinitas Lighting 0.91 0.65% 1,169 0 1,169 0 1,169 61 297 Enc Ranch Dist 0.39 0.28% 501 0 501 0 501 68 571 Rec Programs 6.10 4.35% 7,833 0 7,833 0 7,833 69 572 Lifeguard Services 2.95 2.10% 3,788 0 3,788 0 3,788 MGT of America, Inc. Page 15 of 119 7/15/2015 Item #8F Page 19

Civic Center roof debt service s Dept:1 Building Use Units Percent First Direct Billed Second Subtotal 140.17 100.00% 180,000 0 180,000 0 180,000 Direct Bills 0 0 $180,000 $180,000 Basis Units: FTE per dept @ City Hall, contract staff @100% Source: MGT of America, Inc. Page 16 of 119 7/15/2015 Item #8F Page 20

Summary Dept:1 Building Use City Hall rent and improvement Civic Center roof debt service 2 10110300 Legistlative/City Council $7,669 $1,284 $8,953 3 10120310 City Manager 45,632 7,641 53,273 5 10190900 Central Services 6,135 1,027 7,163 6 10140360 Finance 98,780 16,540 115,320 7 10130350 City Clerk 38,576 6,459 45,036 8 10120320 Human Resources 41,031 6,870 47,901 9 10120330 Information Technology 59,513 9,965 69,478 10 10120331 Geographic Information 32,824 5,496 38,321 12 60120340 Risk Management 20,937 3,506 24,443 13 10171640 Fac Maint - Civic Center 6,135 1,027 7,163 16 10120311 Arts Admin 12,271 2,055 14,325 19 10150400 Planning Admin 55,602 9,310 64,912 20 10150410 Current Planning 59,437 9,952 69,389 22 10150430 Advanced Planning 38,116 6,382 44,498 23 10150440 Code Enforcement 29,527 4,944 34,471 25 10150460 Building Services 7,669 1,284 8,953 27 10162510 Fire Admin 34,512 5,779 40,290 28 10162511 Fire Operations 23,008 3,852 26,860 29 10162512 Loss Prev & Planning 38,346 6,421 44,767 30 10162513 Disaster Prep 3,835 642 4,477 31 10162514 Marine Safety 30,677 5,137 35,814 38 10172700 City Engineering 118,107 19,776 137,883 39 10172710 Traffic Engineering 37,273 6,241 43,514 40 10172720 Stormwater / NPDES 38,346 6,421 44,767 41 10180800 P&R Admin 38,346 6,421 44,767 42 10180810 Park Services 13,728 2,299 16,027 43 10180820 Beach Services 8,359 1,400 9,759 44 10180830 Trails 2,301 385 2,686 45 10180840 Recreation Svcs 15,339 2,568 17,907 52 221 Sr Nutrition 15,952 2,671 18,623 53 222 CDBG 17,102 2,864 19,966 56 291 Villanitas Road MID 77 13 90 57 292 Cerro Street MID 153 26 179 58 293 Village Park MID 230 39 269 59 294 Wiro Park 77 13 90 60 295 Encinitas Lighting 6,979 1,169 8,148 61 297 Enc Ranch Dist 2,991 501 3,492 68 571 Rec Programs 46,782 7,833 54,616 69 572 Lifeguard Services 22,624 3,788 26,413 MGT of America, Inc. Page 17 of 119 7/15/2015 Item #8F Page 21

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

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

A. Costs Dept:2 10110300 Legistlative/City Council Description Amount General Admin Council Support Personnel Costs Salaries S1 165,989 0 165,989 Salary % Split.00% 100.00% Benefits S 80,186 0 80,186 Subtotal - Personnel Costs 246,175 0 246,175 Services & Supplies Cost 431.1 Professional Services Contract S 50,000 0 50,000 435.1 Interagency Agreements S 46,150 0 46,150 438 Reimbursement Programs S 9,000 0 9,000 452 Communications S 4,300 0 4,300 454 Printing And Binding S 500 0 500 455 Travel & Mileage S 300 0 300 456.1 Training And Professional Deve S 19,950 0 19,950 461.1 Office Supplies S 500 0 500 461.2 Books And Subscriptions S 540 0 540 468.1 Furniture/Fixtures < $5K S 1,000 0 1,000 469 Other Supplies S 15,500 0 15,500 Subtotal - Services & Supplies 147,740 0 147,740 Cost 393,915 0 393,915 Adjustments to Cost Subtotal - Adjustments 0 0 0 Costs After Adjustments 393,915 0 393,915 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

B. Incoming Costs - (Default Spread Expense%) Dept:2 10110300 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 0 1,284 Subtotal - Building Use 8,953 0 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 - 10120310 City Manager 0 4,004 4,004 5 CS Gen'l Suppt 0 843 843 Subtotal - 10190900 Central Services 0 843 843 6 Budget & Acctg - FTE 0 3,512 3,512 6 Budget & Acctg - Budget 0 4,216 4,216 Subtotal - 10140360 Finance Departme 0 7,728 7,728 7 Clk Gen'l Suppt - FTE 0 1,255 1,255 Subtotal - 10130350 City Clerk 0 1,255 1,255 8 HR Gen'l Suppt 0 3,781 3,781 Subtotal - 10120320 Human Resources 0 3,781 3,781 9 IT Gen'l Suppt 0 6,699 6,699 Subtotal - 10120330 Information Techn 0 6,699 6,699 10 GIS Gen'l Suppt 0 2,922 2,922 Subtotal - 10120331 Geographic Inform 0 2,922 2,922 11 Retiree Health - Citywide 0 984 984 Subtotal - 10190901 Retiree Health Co 0 984 984 12 Citywide Support 0 1,503 1,503 Subtotal - 60120340 Risk Management 0 1,503 1,503 13 CC - Fac Maint 0 2,772 2,772 Subtotal - 10171640 Fac Maint - Civic C 0 2,772 2,772 Incoming 8,953 32,491 41,445 C. Allocated $435,360 $435,360 100.00% MGT of America, Inc. Page 21 of 119 7/15/2015 Item #8F Page 25

Council Support s Dept:2 10110300 Legistlative/City Council Units Percent First Direct Billed Second 3 10120310 City Manager 11 21.57% $86,893 $0 $86,893 $7,008 $93,901 6 10140360 Finance 4 7.84% 31,598 0 31,598 2,548 34,146 7 10130350 City Clerk 6 11.76% 47,396 0 47,396 3,823 51,219 20 10150410 Current Planning 8 15.69% 63,195 0 63,195 5,097 68,292 27 10162510 Fire Admin 2 3.92% 15,799 0 15,799 1,274 17,073 32 10171600 PW Admin 2 3.92% 15,799 0 15,799 1,274 17,073 38 10172700 City Engineering 11 21.57% 86,893 0 86,893 7,008 93,901 41 10180800 P&R Admin 7 13.73% 55,296 0 55,296 4,460 59,755 Subtotal 51 100.00% 402,868 0 402,868 32,491 435,360 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

Summary Dept:2 10110300 Legistlative/City Council Council Support 3 10120310 City Manager $93,901 $93,901 6 10140360 Finance 34,146 34,146 7 10130350 City Clerk 51,219 51,219 20 10150410 Current Planning 68,292 68,292 27 10162510 Fire Admin 17,073 17,073 32 10171600 PW Admin 17,073 17,073 38 10172700 City Engineering 93,901 93,901 41 10180800 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

MGT of America, Inc. Page 24 of 119 7/15/2015 Item #8F Page 28

A. Costs Dept:3 10120310 City Manager Description Amount General Admin Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Personnel Costs Salaries S1 499,024 0 249,512 249,512 Salary % Split.00% 50.00% 50.00% Benefits S 187,189 0 93,595 93,595 Subtotal - Personnel Costs 686,213 0 343,107 343,107 Services & Supplies Cost 411.3 Salaries-Temporary S 17,774 0 8,887 8,887 431.1 Professional Services Contract S 57,250 0 28,625 28,625 452 Communications S 2,800 0 1,400 1,400 453 Advertising S 5,250 0 2,625 2,625 454 Printing And Binding S 2,500 0 1,250 1,250 455 Travel & Mileage S 750 0 375 375 456.1 Training And Professional Deve S 26,210 0 13,105 13,105 461.1 Office Supplies S 3,000 0 1,500 1,500 461.2 Books And Subscriptions S 1,000 0 500 500 468.1 Furniture/Fixtures < $5K S 4,500 0 2,250 2,250 469 Other Supplies S 5,660 0 2,830 2,830 Subtotal - Services & Supplies 126,694 0 63,347 63,347 Cost 812,907 0 406,454 406,454 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Costs After Adjustments 812,907 0 406,454 406,454 General Admin Distribution 0 0 0 Grand $812,907 $406,454 $406,454 MGT of America, Inc. Page 25 of 119 7/15/2015 Item #8F Page 29

B. Incoming Costs - (Default Spread Expense%) Dept:3 10120310 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 7,641 0 3,820 3,820 Subtotal - Building Use 53,273 0 26,636 26,636 2 Council Support 86,893 7,008 46,951 46,951 Subtotal - 10110300 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 - 10120310 City Manager 0 15,335 7,667 7,667 4 City Attorney Retainer 0 16,863 8,432 8,432 Subtotal - 10110302 Legal Services 0 16,863 8,432 8,432 5 CS Gen'l Suppt 0 5,017 2,509 2,509 Subtotal - 10190900 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 - 10140360 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 - 10130350 City Clerk 0 39,201 19,601 19,601 8 HR Gen'l Suppt 0 20,795 10,397 10,397 Subtotal - 10120320 Human Resources 0 20,795 10,397 10,397 9 IT Gen'l Suppt 0 39,861 19,931 19,931 Subtotal - 10120330 Information Techn 0 39,861 19,931 19,931 10 GIS Gen'l Suppt 0 17,385 8,692 8,692 Subtotal - 10120331 Geographic Inform 0 17,385 8,692 8,692 11 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

B. Incoming Costs - (Default Spread Expense%) Dept:3 10120310 City Manager First Incoming Second Incoming Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget Subtotal - 10190901 Retiree Health Co $0 $5,413 $2,707 $2,707 12 Citywide Support 0 8,942 4,471 4,471 Subtotal - 60120340 Risk Management 0 8,942 4,471 4,471 13 CC - Fac Maint 0 16,494 8,247 8,247 Subtotal - 10171640 Fac Maint - Civic C 0 16,494 8,247 8,247 Incoming 140,166 221,909 181,038 181,038 C. Allocated $1,174,982 $587,491 $587,491 50.00% 50.00% MGT of America, Inc. Page 27 of 119 7/15/2015 Item #8F Page 31

Mgr Gen'l Suppt - FTE s Dept:3 10120310 City Manager Units Percent First Direct Billed Second 2 10110300 Legistlative/City Council 1.00 0.38% $1,820 $0 $1,820 $0 $1,820 3 10120310 City Manager 5.95 2.27% 10,827 0 10,827 0 10,827 5 10190900 Central Services 0.80 0.31% 1,456 0 1,456 348 1,804 6 10140360 Finance 12.88 4.92% 23,437 0 23,437 5,606 29,042 7 10130350 City Clerk 5.03 1.92% 9,153 0 9,153 2,189 11,342 8 10120320 Human Resources 5.35 2.04% 9,735 0 9,735 2,328 12,063 9 10120330 Information Technology 7.76 2.96% 14,120 0 14,120 3,377 17,497 10 10120331 Geographic Information 4.28 1.63% 7,788 0 7,788 1,863 9,651 12 60120340 Risk Management 2.73 1.04% 4,968 0 4,968 1,188 6,156 13 10171640 Fac Maint - Civic Center 0.80 0.31% 1,456 0 1,456 348 1,804 14 10171641 Fac Maint - Fire Stations 0.40 0.15% 728 0 728 174 902 15 10171642 Fac Maint - PW Yard 0.70 0.27% 1,274 0 1,274 305 1,578 16 10120311 Arts Admin 1.60 0.61% 2,911 0 2,911 696 3,608 19 10150400 Planning Admin 7.25 2.77% 13,192 0 13,192 3,155 16,347 20 10150410 Current Planning 7.75 2.96% 14,102 0 14,102 3,373 17,475 22 10150430 Advanced Planning 4.97 1.90% 9,043 0 9,043 2,163 11,206 23 10150440 Code Enforcement 3.85 1.47% 7,005 0 7,005 1,676 8,681 25 10150460 Building Services 1.00 0.38% 1,820 0 1,820 435 2,255 27 10162510 Fire Admin 4.50 1.72% 8,188 0 8,188 1,958 10,147 28 10162511 Fire Operations 51.00 19.47% 92,800 0 92,800 22,196 114,996 29 10162512 Loss Prev & Planning 5.00 1.91% 9,098 0 9,098 2,176 11,274 30 10162513 Disaster Prep 0.50 0.19% 910 0 910 218 1,127 31 10162514 Marine Safety 11.52 4.40% 20,962 0 20,962 5,014 25,976 32 10171600 PW Admin 1.20 0.46% 2,184 0 2,184 522 2,706 34 10171630 Street Maint 8.95 3.42% 16,285 0 16,285 3,895 20,181 35 10171643 Fac Maint - Library 0.60 0.23% 1,092 0 1,092 261 1,353 36 10171650 Clean Water Ops 5.30 2.02% 9,644 0 9,644 2,307 11,951 37 10171651 Clean Water Flood 0.50 0.19% 910 0 910 218 1,127 38 10172700 City Engineering 15.40 5.88% 28,022 0 28,022 6,702 34,724 39 10172710 Traffic Engineering 4.86 1.86% 8,843 0 8,843 2,115 10,958 40 10172720 Stormwater / NPDES 5.00 1.91% 9,098 0 9,098 2,176 11,274 41 10180800 P&R Admin 5.00 1.91% 9,098 0 9,098 2,176 11,274 42 10180810 Park Services 1.79 0.68% 3,257 0 3,257 779 4,036 43 10180820 Beach Services 1.09 0.42% 1,983 0 1,983 474 2,458 44 10180830 Trails 0.30 0.11% 546 0 546 131 676 45 10180840 Recreation Svcs 4.70 1.79% 8,552 0 8,552 2,046 10,598 46 10180850 Comm & Sr Center 10.90 4.16% 19,834 0 19,834 4,744 24,578 48 212 Coastal Zone Mgt 0.85 0.32% 1,547 0 1,547 370 1,917 50 214 Solid Waste 0.40 0.15% 728 0 728 174 902 52 221 Sr Nutrition 2.08 0.79% 3,785 0 3,785 905 4,690 53 222 CDBG 2.23 0.85% 4,058 0 4,058 971 5,028 56 291 Villanitas Road MID 0.01 0.00% 18 0 18 4 23 57 292 Cerro Street MID 0.02 0.01% 36 0 36 9 45 MGT of America, Inc. 7/15/2015 Item #8F Page 28 of 119 Page 32

Mgr Gen'l Suppt - FTE s Dept:3 10120310 City Manager Units Percent First Direct Billed Second 58 293 Village Park MID 0.03 0.01% $55 $0 $55 $13 $68 59 294 Wiro Park 0.01 0.00% 18 0 18 4 23 60 295 Encinitas Lighting 0.91 0.35% 1,656 0 1,656 396 2,052 61 297 Enc Ranch Dist 0.39 0.15% 710 0 710 170 879 65 531/532/534 SDWD 24.00 9.16% 43,671 0 43,671 10,445 54,116 68 571 Rec Programs 6.10 2.33% 11,100 0 11,100 2,655 13,754 69 572 Lifeguard Services 2.95 1.13% 5,368 0 5,368 1,284 6,652 70 611 WW District Svcs 6.45 2.46% 11,736 0 11,736 2,807 14,544 71 62171670 Fleet Maint 3.25 1.24% 5,914 0 5,914 1,414 7,328 Subtotal 261.89 100.00% 476,536 0 476,536 110,955 587,491 Direct Bills 0 0 $476,536 $587,491 Basis Units: FTE per dept, contract staff @100% Source: MGT of America, Inc. Page 29 of 119 7/15/2015 Item #8F Page 33

Mgr Gen'l Suppt - Budget s Dept:3 10120310 City Manager Units Percent First Direct Billed Second 2 10110300 Legistlative/City Council 393,915.00 0.46% $2,184 $0 $2,184 $0 $2,184 3 10120310 City Manager 812,907.00 0.95% 4,508 0 4,508 0 4,508 4 10110302 Legal Services 308,500.00 0.36% 1,711 0 1,711 404 2,115 5 10190900 Central Services 211,045.00 0.25% 1,170 0 1,170 276 1,447 6 10140360 Finance 1,743,001.00 2.03% 9,666 0 9,666 2,283 11,948 7 10130350 City Clerk 562,043.00 0.65% 3,117 0 3,117 736 3,853 8 10120320 Human Resources 804,244.00 0.94% 4,460 0 4,460 1,053 5,513 9 10120330 Information Technology 1,572,513.00 1.83% 8,720 0 8,720 2,059 10,779 10 10120331 Geographic Information 639,940.00 0.74% 3,549 0 3,549 838 4,387 11 10190901 Retiree Health Contribution 1,521,641.00 1.77% 8,438 0 8,438 1,993 10,431 12 60120340 Risk Management 1,139,932.00 1.33% 6,321 0 6,321 1,493 7,814 13 10171640 Fac Maint - Civic Center 356,938.00 0.42% 1,979 0 1,979 467 2,447 14 10171641 Fac Maint - Fire Stations 213,676.00 0.25% 1,185 0 1,185 280 1,465 15 10171642 Fac Maint - PW Yard 228,498.00 0.27% 1,267 0 1,267 299 1,566 16 10120311 Arts Admin 165,201.00 0.19% 916 0 916 216 1,132 17 10120312 Economic Development 185,500.00 0.22% 1,029 0 1,029 243 1,272 18 10130351 Elections 90,000.00 0.10% 499 0 499 118 617 19 10150400 Planning Admin 928,724.00 1.08% 5,150 0 5,150 1,216 6,366 20 10150410 Current Planning 1,108,464.00 1.29% 6,147 0 6,147 1,452 7,598 21 10150420 Applicant Deposits 14,000.00 0.02% 78 0 78 18 96 22 10150430 Advanced Planning 638,784.00 0.74% 3,542 0 3,542 837 4,379 23 10150440 Code Enforcement 562,858.00 0.65% 3,121 0 3,121 737 3,858 24 10150450 Parking Citation 83,500.00 0.10% 463 0 463 109 572 25 10150460 Building Services 1,623,253.00 1.89% 9,002 0 9,002 2,126 11,127 26 10161500 Law Enforcement 12,461,200.00 14.50% 69,102 0 69,102 16,319 85,420 27 10162510 Fire Admin 633,033.00 0.74% 3,510 0 3,510 829 4,339 28 10162511 Fire Operations 10,576,172.00 12.31% 58,649 0 58,649 13,850 72,499 29 10162512 Loss Prev & Planning 660,344.00 0.77% 3,662 0 3,662 865 4,527 30 10162513 Disaster Prep 164,886.00 0.19% 914 0 914 216 1,130 31 10162514 Marine Safety 922,622.00 1.07% 5,116 0 5,116 1,208 6,324 32 10171600 PW Admin 226,806.00 0.26% 1,258 0 1,258 297 1,555 33 10171620 Environmental Programs 218,551.00 0.25% 1,212 0 1,212 286 1,498 34 10171630 Street Maint 1,759,293.00 2.05% 9,756 0 9,756 2,304 12,060 35 10171643 Fac Maint - Library 300,342.00 0.35% 1,666 0 1,666 393 2,059 36 10171650 Clean Water Ops 698,842.00 0.81% 3,875 0 3,875 915 4,790 37 10171651 Clean Water Flood 154,141.00 0.18% 855 0 855 202 1,057 38 10172700 City Engineering 2,581,763.00 3.00% 14,317 0 14,317 3,381 17,698 39 10172710 Traffic Engineering 730,771.00 0.85% 4,052 0 4,052 957 5,009 40 10172720 Stormwater / NPDES 848,177.00 0.99% 4,703 0 4,703 1,111 5,814 41 10180800 P&R Admin 923,569.00 1.07% 5,122 0 5,122 1,209 6,331 42 10180810 Park Services 1,705,960.00 1.99% 9,460 0 9,460 2,234 11,694 43 10180820 Beach Services 515,621.00 0.60% 2,859 0 2,859 675 3,535 44 10180830 Trails 126,915.00 0.15% 704 0 704 166 870 MGT of America, Inc. 7/15/2015 Item #8F Page 30 of 119 Page 34

Mgr Gen'l Suppt - Budget s Dept:3 10120310 City Manager Units Percent First Direct Billed Second 45 10180840 Recreation Svcs 627,293.00 0.73% $3,479 $0 $3,479 $821 $4,300 46 10180850 Comm & Sr Center 1,214,000.00 1.41% 6,732 0 6,732 1,590 8,322 47 202 State Law Enforcement 100,000.00 0.12% 555 0 555 131 685 48 212 Coastal Zone Mgt 230,758.00 0.27% 1,280 0 1,280 302 1,582 49 213 Govt/Educ Access 142,648.00 0.17% 791 0 791 187 978 50 214 Solid Waste 496,782.00 0.58% 2,755 0 2,755 651 3,405 51 215 Asset Forfeiture 10,093.00 0.01% 56 0 56 13 69 52 221 Sr Nutrition 126,143.00 0.15% 700 0 700 165 865 53 222 CDBG 56,537.00 0.07% 314 0 314 74 388 54 228 Fed Law Enforcement 10,000.00 0.01% 55 0 55 13 69 55 229 95,590.00 0.11% 530 0 530 125 655 56 291 Villanitas Road MID 18,102.00 0.02% 100 0 100 24 124 57 292 Cerro Street MID 31,159.00 0.04% 173 0 173 41 214 58 293 Village Park MID 40,706.00 0.05% 226 0 226 53 279 59 294 Wiro Park 16,584.00 0.02% 92 0 92 22 114 60 295 Encinitas Lighting 1,268,410.00 1.48% 7,034 0 7,034 1,661 8,695 61 297 Enc Ranch Dist 571,167.00 0.66% 3,167 0 3,167 748 3,915 62 302 7,500.00 0.01% 42 0 42 10 51 63 511/512/513 CSD 11,485,655.62 13.37% 63,692 0 63,692 15,041 78,733 64 521/522 ESD 5,683,250.01 6.61% 31,516 0 31,516 7,442 38,958 65 531/532/534 SDWD 8,367,942.00 9.74% 46,403 0 46,403 10,958 57,361 66 551 Section 8 Housing 162,040.00 0.19% 899 0 899 212 1,111 67 561 Pacific Pines Condos 113,865.00 0.13% 631 0 631 149 781 68 571 Rec Programs 1,127,032.00 1.31% 6,250 0 6,250 1,476 7,726 69 572 Lifeguard Services 187,340.00 0.22% 1,039 0 1,039 245 1,284 70 611 WW District Svcs 1,048,591.00 1.22% 5,815 0 5,815 1,373 7,188 71 62171670 Fleet Maint 562,944.00 0.66% 3,122 0 3,122 737 3,859 72 712 CFD Admin 11,657.04 0.01% 65 0 65 15 80 73 931 Golf Course Ops 2,510.00 0.00% 14 0 14 3 17 Subtotal 85,934,383.67 100.00% 476,536 0 476,536 110,955 587,491 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

Summary Dept:3 10120310 City Manager Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 2 10110300 Legistlative/City Council $1,820 $2,184 $4,004 3 10120310 City Manager 10,827 4,508 15,335 4 10110302 Legal Services 0 2,115 2,115 5 10190900 Central Services 1,804 1,447 3,251 6 10140360 Finance 29,042 11,948 40,990 7 10130350 City Clerk 11,342 3,853 15,195 8 10120320 Human Resources 12,063 5,513 17,576 9 10120330 Information Technology 17,497 10,779 28,277 10 10120331 Geographic Information 9,651 4,387 14,037 11 10190901 Retiree Health Contribution 0 10,431 10,431 12 60120340 Risk Management 6,156 7,814 13,970 13 10171640 Fac Maint - Civic Center 1,804 2,447 4,251 14 10171641 Fac Maint - Fire Stations 902 1,465 2,367 15 10171642 Fac Maint - PW Yard 1,578 1,566 3,145 16 10120311 Arts Admin 3,608 1,132 4,740 17 10120312 Economic Development 0 1,272 1,272 18 10130351 Elections 0 617 617 19 10150400 Planning Admin 16,347 6,366 22,714 20 10150410 Current Planning 17,475 7,598 25,073 21 10150420 Applicant Deposits 0 96 96 22 10150430 Advanced Planning 11,206 4,379 15,585 23 10150440 Code Enforcement 8,681 3,858 12,539 24 10150450 Parking Citation 0 572 572 25 10150460 Building Services 2,255 11,127 13,382 26 10161500 Law Enforcement 0 85,420 85,420 27 10162510 Fire Admin 10,147 4,339 14,486 28 10162511 Fire Operations 114,996 72,499 187,495 29 10162512 Loss Prev & Planning 11,274 4,527 15,801 30 10162513 Disaster Prep 1,127 1,130 2,258 31 10162514 Marine Safety 25,976 6,324 32,300 32 10171600 PW Admin 2,706 1,555 4,261 33 10171620 Environmental Programs 0 1,498 1,498 34 10171630 Street Maint 20,181 12,060 32,240 35 10171643 Fac Maint - Library 1,353 2,059 3,412 36 10171650 Clean Water Ops 11,951 4,790 16,741 37 10171651 Clean Water Flood 1,127 1,057 2,184 38 10172700 City Engineering 34,724 17,698 52,422 39 10172710 Traffic Engineering 10,958 5,009 15,968 40 10172720 Stormwater / NPDES 11,274 5,814 17,088 41 10180800 P&R Admin 11,274 6,331 17,605 42 10180810 Park Services 4,036 11,694 15,730 MGT of America, Inc. Page 32 of 119 7/15/2015 Item #8F Page 36

Summary Dept:3 10120310 City Manager Mgr Gen'l Suppt - FTE Mgr Gen'l Suppt - Budget 43 10180820 Beach Services $2,458 $3,535 $5,992 44 10180830 Trails 676 870 1,546 45 10180840 Recreation Svcs 10,598 4,300 14,898 46 10180850 Comm & Sr Center 24,578 8,322 32,899 47 202 State Law Enforcement 0 685 685 48 212 Coastal Zone Mgt 1,917 1,582 3,498 49 213 Govt/Educ Access 0 978 978 50 214 Solid Waste 902 3,405 4,307 51 215 Asset Forfeiture 0 69 69 52 221 Sr Nutrition 4,690 865 5,555 53 222 CDBG 5,028 388 5,416 54 228 Fed Law Enforcement 0 69 69 55 229 0 655 655 56 291 Villanitas Road MID 23 124 147 57 292 Cerro Street MID 45 214 259 58 293 Village Park MID 68 279 347 59 294 Wiro Park 23 114 136 60 295 Encinitas Lighting 2,052 8,695 10,747 61 297 Enc Ranch Dist 879 3,915 4,795 62 302 0 51 51 63 511/512/513 CSD 0 78,733 78,733 64 521/522 ESD 0 38,958 38,958 65 531/532/534 SDWD 54,116 57,361 111,477 66 551 Section 8 Housing 0 1,111 1,111 67 561 Pacific Pines Condos 0 781 781 68 571 Rec Programs 13,754 7,726 21,480 69 572 Lifeguard Services 6,652 1,284 7,936 70 611 WW District Svcs 14,544 7,188 21,732 71 62171670 Fleet Maint 7,328 3,859 11,187 72 712 CFD Admin 0 80 80 73 931 Golf Course Ops 0 17 17 $587,491 $587,491 $1,174,982 MGT of America, Inc. Page 33 of 119 7/15/2015 Item #8F Page 37

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

A. Costs Dept:4 10110302 Legal Services Description Amount General Admin City Attorney Retainer Unallocated - All Other Personnel Costs Salaries S 0 0 0 0 Salary % Split.00%.00%.00% Benefits S 0 0 0 0 Subtotal - Personnel Costs 0 0 0 0 Services & Supplies Cost 431.21 Legal Contracts - Other P 93,000 0 0 93,000 431.22 Legal Contracts - Retainer P 93,000 0 93,000 0 431.23 Legal Contracts - Add'l Svcs P 112,000 0 0 112,000 455 Travel & Mileage P 8,500 0 0 8,500 461.1 Office Supplies P 2,000 0 0 2,000 Subtotal - Services & Supplies 308,500 0 93,000 215,500 Cost 308,500 0 93,000 215,500 Adjustments to Cost Subtotal - Adjustments 0 0 0 0 Costs After Adjustments 308,500 0 93,000 215,500 General Admin Distribution 0 0 0 Grand $308,500 $93,000 $215,500 not allocated MGT of America, Inc. Page 35 of 119 7/15/2015 Item #8F Page 39

B. Incoming Costs - (Default Spread Expense%) Dept:4 10110302 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 - 10120310 City Manager 1,711 404 638 1,477 6 Budget & Acctg - Budget 0 3,302 995 2,306 Subtotal - 10140360 Finance Departme 0 3,302 995 2,306 Incoming 1,711 3,706 1,633 3,784 C. Allocated $313,916 $94,633 $219,284 30.15% 69.85% MGT of America, Inc. Page 36 of 119 7/15/2015 Item #8F Page 40

City Attorney Retainer s Dept:4 10110302 Legal Services Units Percent First Direct Billed Second 3 10120310 City Manager 11 18.03% $16,863 $0 $16,863 $0 $16,863 6 10140360 Finance 4 6.56% 6,132 0 6,132 89 6,222 7 10130350 City Clerk 6 9.84% 9,198 0 9,198 134 9,332 20 10150410 Current Planning 8 13.11% 12,264 0 12,264 179 12,443 27 10162510 Fire Admin 2 3.28% 3,066 0 3,066 45 3,111 32 10171600 PW Admin 2 3.28% 3,066 0 3,066 45 3,111 38 10172700 City Engineering 11 18.03% 16,863 0 16,863 246 17,109 41 10180800 P&R Admin 7 11.48% 10,731 0 10,731 156 10,888 65 531/532/534 SDWD 10 16.39% 15,330 0 15,330 223 15,554 Subtotal 61 100.00% 93,516 0 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