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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon,
Director of Finance
Subject: Receive and File the Full Cost
Allocation Plan and the Right of
Way Study and Authorize Finance to
Begin Implementation.
Dept: Finance
Date: August 1,2011
Council Meeting Date: August 15,2011
Synopsis of Previous Council action:
April 22, 2010 Budget Workshop-Mayor and Council directed the City Manager to do additional
research regarding the possibility of increasing the General Fund transfer from the
Water Fund, Sewer Fund and Refuse Fund.
June 15,2010 Council meeting to discuss FY 2010-2011 Budget.
June 30, 2010 Council adopted the 1 FY 2010-11 Budget and directed staff to prepare budget
documents. Also authorized City Manager to proceed with a Cost Allocation and Right
of Way Study to explore feasibility of increasing General Fund transfers from Water,
IWM, and Sewer Funds.
Recommended motion:
Receive and file the Full Cost Allocation Plan and the Right of Way Study and authorize Finance to
begin implementation.
Nu;i~
Contact person:
Barbara Pachon, Director of Finance
Phone:
Ext. 5242
Supporting data attached: Ward:
FUNDING REQUIREMENTS: Amount: Net Cost -0-
Source: (Ace!. No.)
(Acc!. Description)
Finance:
Council Notes:
Agenda Item No. #21
8/15/11
1?ep/ace,neVl+ ~e0
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
STAFF REPORT
SUBJECT
Receive and file the Full Cost Allocation Plan and the Right of Way Study and authorize Finance to
begin implementation.
BACKGROUND
At the April 22, 2010 Budget Workshop, the Mayor and Common Council directed the City Manager
to do additional research and present implementation plans for a series of budget balancing measures
that included revenue enhancements. One such measure was the possibility of increasing the current
transfers from the Water, Sewer, and Integrated Waste Management (IWM) Funds to the General
Fund. At the June 30, 2010, Budget Workshop, the City Manager was authorized to complete a full
Cost Allocation Plan (CAP) to explore the feasibility of being able to increase all utility transfers to
15 percent. A Right-of-Way Study (ROW) was also completed in conjunction with the CAP to
determine an appropriate rental fee to be charged for use of the City's right-of-way by Water and
Sewer utilities.
Cost Allocation Plan (CAP)
The primary objective of a CAP is to spread costs from central support departments such as Mayor,
Council, City Clerk, City Attorney, Finance, Police, Fire, Human Resources, etc. to those
departments that receive services in support of their operations. The CAP was compiled in
accordance with Generally Accepted Accounting Principles and is also based on many of the
methods of indirect cost allocation as defined by the federal Office of Management and Budget's
(OMB) Circular A-87. The major principles used in the plan include: charges are necessary and
reasonable, reflective of benefit received, and the allocation bases relates to the benefit received.
In 1996, the voters enacted Proposition 218, which governs the process by which local governments
can impose or increase property-related fees and charges. Any transfers from utility funds must also
comply with restrictions pursuant to this Proposition. To comply with the provisions of Proposition
218, the City must provide a detailed justification for the transfers from each utility in a CAP.
Matrix Consulting Group prepared the CAP for the City of San Bernardino over the last year. Steps
followed to complete the report include: identify and meet with all central support departments,
determine the major services provided by each department, establish the optimal allocation bases to
be used for each function, identify and collect the source data and statistics to support the allocations,
populate the analytical model and calculate the results. Once preliminary results were obtained,
several meetings were held with departments to review the results and determine if any adjustments
were needed.
Several meetings were held with City Staff, Water Department, and the City Attorney's Office.
Based on their input and recommendations, there were several clarifications and adjustments to the
data and results. The attached final CAP document provides the details of all the department
2
allocations and the bases used for each of the allocations. It should be noted however, that the
allocated costs were calculated based on the "best available data and methodology at this time". City
and Water Department Staff have agreed to continue meeting to further refine both the data and
methodology and any necessary adjustments for future years will be brought back to the City Council
for approval.
Ril!:ht-of-Wav Study (ROW)
The purpose of the ROW is to establish a rental fee for use of the City's Right-of-Way by the utilities.
Both Water and Sewer Collection have underground infrastructure in the City's right-of-way area.
Using standard methods to calculate the value of the public right-of-way and an inventory of the space
occupied by each utility, a reasonable rental fee was calculated. It should be noted that a discount
factor of 30% of the adjacent parcel's assessed value was used in the calculations to recognize the
limited uses ofthe subsurface space of the ROW which is used by the utilities. The attached final
ROW report provides the detail analysis used in calculating the ROW fees.
FINANCIAL IMPCAT
In summary, the final amount to be received by the General Fund from the utility funds per the
CAP/ROW is $7,550,400, which is $1,592,500 more than the base amount the City's General Fund
was receiving prior to the CAP/ROW. After implementation of the City General Fund paying Water
for the full cost of Water Service, which is estimated at $1,047,000, there will be a net gain to the
General Fund of$545,500.
Attachment 1 provides a summary of the financial impact to the City's General Fund from the CAP/
ROW. As indicated in Column A, the City was receiving a total of$5,957,900 as the base benchmark
amount from all the utilities prior to the CAP/ROW. The $6,233,700 in Column B provides the
estimated additional amount that was originally anticipated to be received from the CAP/ ROW.
Column C is the sum total of Column A+B and is the total amount that was anticipated to be received
in the FY 10-11 budget. As indicated in Column F, the amount now anticipated to be received from
the CAP/ROW is only $7,550,400, which is about $4.6 million less than originally anticipated.
As indicated in the FY 2010-2011 Mid-Year report and during the FY 11-12 budget process, the City's
Sales Tax revenues are about $2.7 million more than originally anticipated which helped offset the
lower amount to be received from the CAP/ROW. The remaining loss of about $2 million from the
CAP/ROW reduced the estimated fund balance of $4 million at Mid-Year to $2 million.
Attachment 2 reflects the estimated impacts to the utility funds and the user rates. As indicated in
Column E, it is anticipated that the IWM will have about a $54,000 additional cost to incur, which has
been included in the FY 10-11 and FY 11-12 budgets, so no rate adjustment would result from the
CAP/ROW implementation. However, as noted in the FY 2011-2012 budget workshops, both the
IWM and the City Sewer Collection fund are in the process of completing a rate analysis and a sewer
master plan, which could result in rate adjustment recommendations. It is anticipated that these studies
will be completed at the end of calendar 2011 and will be presented to the Mayor and Council.
The Water Fund would actually have a net gain of just over $1.2 million when the CAP/ROW is
implemented, and the City, EDA, and the Assessment Districts begin paying their full Water service
costs. Both the City Manager's Office and the General Manager of the Water Department have agreed
to form a Water Conservation Committee that will be tasked with finding ways to conserve water
3
usage in the City, improve communication in water emergency situations, and establish a plan to
implement payment of all Water service costs as required under Proposition 218.
Although the City Sewer collection will have a net cost in FY 2010-2011 of just over $1.3 million as
reflected in Attachment 2, Column E, there is no immediate rate adjustment needed because fund
balance is available to cover this increased cost. Sewer Treatment (Attachment 2) has no net impact
since it will continue to pay the same original base amount for FY 2010-2011.
The Sewer Treatment per the CAP/ROW should actually be paying just over $1.3 million of the total
Sewer costs of $2, 162,400. Since the Sewer Treatment fund does not currently have funds available to
pay this amount, it is proposed that these costs be phased in over a 5 year period. Attachment 3
provides the proposed schedule for phasing in the payment of these costs. In FY 2010-2011, the City
Sewer Collection will pay the higher CAP/ROW costs, and each year as the Sewer Treatment increases
its payment for the CAP/ROW, the cost to the Sewer Collection will decrease by a corresponding
amount. By implementing a phased schedule, there will be no net increase in cost due to the
CAP/ROW for sewer service.
RECOMMENDATION
Receive and file the Full Cost Allocation Plan and the Right of Way Study and authorize Finance to
begin implementation.
4
Attachment 1
City of San Bernardino
Cost Allocation/Right of Way Study Analysis
General Fund
A B C=A+B
Base Amount
Received in
General Fund
from 10% &
Master Service
Agreement
FY 2010-11
Increased Amt
Added to
General Fund
for CAP/ ROW
FY 2010-11
Original
General Fd
Budget
Estimate
Integrated Waste Mgmt $ 1,980,200 $ 1,949,700 $ 3,929,900
Water 3,127,700 1,765,400 4,893,100
City Sewer Collection 350,000 1,317,000 1,667,000
Sewer Treatment 500,000 1,201,600 1,701,600
Total $ 5,957,900 $ 6,233,700 $ 12,191,600
D
FY 2010-11
Final Budget
Estimates for
CAP/ROW used
for FY 11-12
$ 2,190,700 ~
3,127,700 ~
1,667,000 ~
500,000 ~
$ _ 7,485,400
E F=E-C G=E-D H=E-A
Variance
Final Actual
Final Actual CAP/ROW Variance Variance
Amount to minus Total CAP/ROW CAP/ROW
get per the General Fd minus Final minus Base
CAP/ROW Budget Est Budget Est Amounts
$ 2,034,200 $ (1,895,700) $ (156,500) $ 54,000
3,353,800 (1,539,300) 226,100 226,100
1,662,400 (4,600) (4,600
500,000 (1,201,600) -
1, 312,400 1
1$ 7,550,400 1 1$ (4,641,200)1 ~ $ 65,000 1 ~ $ 1,592,500 ~
City pay full Water Usage Costs Annually $ (1,047,000)
Total Net Gain over Base Amt for General Fund $ 545,500
Attachment 2
Estimated Impacts on Utility Funds and Rates
Cost Allocation/Right of Way Study Analysis
A
B C=B-A
D
E=D-C
Base Amount Paid
to General Fund
from 10% & Master
Service Agreement
Final Actual
Amount to be
Paid per the
CAP/ROW Variance
Additional Amt
To Paid by
Utility Fund
over Base Amt.
Integrated Waste Mgmt $ 1,980,200 $ 2,034,200 $ 54,000
Water 3,127,700 3,353,800 226,100
City Sewer Collection 350,000 1,662,400 1,312,400
Sewer Treatment 500,000 500,000 -
Total $ 5,957,900 $ 7,550,400 $ 1,592,500
Annual Added
Revenue to be
Paid to Utility
from City/EDA/AD
for full cost of
service
$ -
1,483,000
$ 1,483,000
Net
Gain/(Loss) to
Utility Fund
$ (54,000)
1,256,900
(1,312,400)
$ (109,500)
NOTES:
Column E-Water Department has a net annual gain in revenue of $1,256,900. The City Sewer Collection Fund is using available Fund Bal
so no rate increase is needed to be done immediately.
Attachment 3
Sewer Funds 5 Year Phased In Cost Adjustments
Cost Allocation/Right of Way Study Analysis
A B C=A+B
City Sewer
Collection
Water Sewer
Treatment umm Annual
Costs
CAP/ROW
FY 2010 - 2011 $ 1,662,400 $ 500,000 $ 2,162,400
FY 2011 -2012 1,510,900 651,500 2,162,400
FY 2012 - 2013 1,284,100 878,300 2,162,400
FY 2013 - 2014 1,057,300 1,105,100 2,162,400
FY 2014 - 2015 830,500 1,331,900 2,162,400
FY 2015 - 2016 830,500 1,331,900 2,162,400
NOTES:
Column C-Annual costs remain the same but the allocation of costs between City Sewer and
Water's Sewer Treatment Plant changes. In FY14-15 the correct cost allocation
between the Sewer Funds is achieved.
Final Report
Right-Of-Way Analysis
CITY OF SAN BERNARDINO, CALIFORNIA
matrix
consulting group
721 Colorado Avenue, Suite 101
Palo Alto, CA 94303
v.650.858.0507 (.650.858.0509
Apri121, 2011
RIGHT-OF-WAY VALUATION STUDY RESULTS
The City contracted with Matrix Consulting Group to conduct aRights-of-
Way Valuation Analysis for the City. The purpose of the engagement is to
generate additional sources of revenue that can result in improved maintenance
of the public right-of-way (ROW).
Adjacent Land Value Linear Foot Fee
Rental fees based on a linear foot fee rely upon three factors to calculate
the rental rate: 1) the basis for valuing the public right-of-way; 2) an inventory of
the amount of ROW space actually occupied by utility companies, and 3) the rate
of return. Adjacent property value is a quantifiable approach to value public right-
of-way and establish the ROW rental fee. The assessed value of adjacent
property (land only) per square foot is assigned to the related right-of-way. This
method was designed based on a fair and reasonable methodology for a rental
rate using the City's most current data available.
Rental Fee Formula
The annual rental fee is calculated by taking the ROW area occupied
times the assessed value per square foot of the adjacent property (land only)
times an adjustment for use of the property times a rate of return. The adjacent
land value was obtained by the City's Real Property Division. The total land value
is $3,163,818,211 as of January 20, 2011. The total acres of land within the City
are 21,500.38 acres.
The adjacent property value methodology uses the City's land value of
$3,163,818,211 to determine the average value per square feet of adjacent
property. The land value is divided by the total square feet of land, 936,556,470,
to arrive at the average value of property in the City of $3.38 per square foot. The
assessed value per square feet is multiplied by a discount factor and by a rate of
return to arrive at a rental fee of $0.06/sq. ft. for subsurface space only (conduit
and buried space) occupied by water and sewer utilities.
A discount factor is used to recognize the limitations imposed in using the
ROW that affect the value of the ROW. In the adjacent property method, the
methodology starts by assigning a value to the ROW the same as the adjacent
property value. However, the ROW value is less than the adjacent property due
to the limits that apply to using the ROW. The full public ROW value represents
85% of the adjacent parcel's assessed value. The fee paid for the use of only
aerial space represents a portion of the full ROW and is valued at 72.25% of the
adjacent parcel's assessed value. Most cities view subsurface space as being
the most limited part of the ROW and as having the least relative value. This
value assumes that all pavement costs will be restored to original condition.
Therefore, ROW value for o~ subsurface ROW use represents 30% of the
Page 2 of 7
adjacent parcel.
The discount factors used in this model, (i.e., 30% for subsurface only,) mirror
the discounts used by the City of Dallas, Texas. These discount factors could be
adjusted for the City, to discourage excessive utility street cuts, encourage co-
location of facilities and encourage use of trenchless technology.
Table 1
Odiarent Prnnerty Value Based Rental Formula
Description
Surtace ROW Underground
(Conduit &
Buried
Aerial
otal Land in Sq. Ft.
21,500.3781 acres 936,556,47 936,556,47 936,556,470
Total Land Value $3,163,818,211 $ 3,163,818,211 $3,163,818,211
Avera a Value / S .Ft. $ 3.38 $ 3.38 $ 3.38
imes Discount Factor 85% 30% 72.25%
imes Rate of Return 5.9% 5.9% 5.9%
Rental Fee Per S uare Foot $0.17 $0.06 $0.14
Links ROW value to current adjacent property value. The adjacent property value
method ties the value of the ROW to adjacent property with an appropriate
discount for limits on its use. It also uses property valuation data that is readily
available and is kept current by the City.
Reasonableness. The rental fee is directly related to the occupied space in the
ROW. Utilities pay a rental fee based on the value of the ROW and the amount of
space occupied. The more a utility uses, the more it pays. (i.e., You pay for what
you occupy.)
Fair return on investment. This methodology produces a rental fee based on
current property values (land only), with appropriate discounts for limits on ROW
property, and with a rate of return based on government investments. Taxpayers
and the City receive a fair return on their investment in the right-of-way and do
not subsidize public utilities.
Ease of adjustment. Some cities' franchise and license agreements include
annual fee adjustment provisions. Cities use these provisions to make annual
adjustments to rental fees based on year to year changes in the Consumer Price
Index or other relevant indexes. Making annual fee adjustments allows rental
income to keep pace with inflation and market rental fees.
Flexible formula. The methodology's formula contains four variables. If the data is
available, the calculation is straightforward. The City can easily adjust the
Page 3 of 7
discount factor and rate of return variables to support economic development and
street landscaping beautification policies.
Complexity. The methodology produces three rental fee rates (aerial, surface and
underground) for different uses of the right-of-way: For illustration purposes, 1- 4
foot and 3 foot widths were assumed; however, this may not reflect the utility's
actual use of the ROW.
Dependence upon utility inventory to determine occupancy in ROW This method
is dependent on the utility having complete and accurate records of the location
and amount of its facilities in the public ROW. Additionally, the inventory will
need to be updated annually to ensure that the utility pays for all of its occupied
use of the ROW.
Use of City-wide average rental fee. The adjacent property model illustrated in
this report established an average City-wide rental fee per square square foot to
apply to ROW based on the type of use (i.e., subsurtace, aerial, etc.). When the
City's GIS system becomes fully operational with property parcels, tax
assessments and utility facility locations, the City will be able to differentiate the
rental fee rate by City area or specific location.
In summary, the adjacent property value method, while not the easiest
method to use to determine a rental fee, has other merits that make it an
attractive and viable option: a quantifiable yet flexible formula, a methodology
based on occupied ROW of the utility, and one in which the final rental fee
appears fair and reasonable.
CONCLUSION
Using a linear foot fee based on the adjacent property value model is a
reasonable approach to value the public right-of-way.
The linear foot fee model provides a reasonable approach and methodology
to value the public ROW. The rationale for this conclusion is as follows.
• There is no perfect method. The gross receipts is a common method used to
compensate municipalities for use of the right-of-way, but there are some
recent problems associated with it (i.e., applicability of the fee, interpretation
of gross receipts, impact of deregulation, and tracking where a sale
transaction occurs). The linear foot fee method is widely used by local
governments, does not have the same problems as the gross receipts
method, but it has not been broadly applied as proposed in the model.
• The linear foot fee calculation tends to be more complex, as the
compensation components include three factors: 1) determining the basis of
ROW valuation, 2) establishing a rate of return and 3) conducting an
Page 4 of 7
inventory of ROW space occupied.
• The linear foot fee is directly associated with the actual ROW space occupied.
• ROW valuation is based on the value of the adjacent property (land only) in
the City.
• It reflects what the public utilities might pay in rent if they acquired use of
private property.
• The rental fee is linked with a reasonable value of the public right-of-way.
• The value of the ROW is tied to property values that are reassessed on a
regular basis, ensuring that ROW values are adjusted with current market
value and that the City receives current market rent.
• Taxpayers would receive a fair return on their investment in the public right-
of-way and not subsidize public utilities and other occupants.
The rental fees based on the amount and type of ROW space occupied are
fair and reasonable to all users of the ROW.
Using 2011 City land values, an assumed 1-4 foot width space for
underground and aerial occupancy and adjustments for use of ROW, the
adjacent land value model produces the following recommended rental rate for
water and sewer utilities:
$0.06 / linear ft. for underground facilities only,
Applying the rental fees to the occupant's use of the right-of-way is initially
a complex and somewhat burdensome process, but in the long run is a fairer,
more accurate valuation of the right-of way occupied by utilities. The inventory
must also be updated periodically based on changes in the amount of facilities in
the ROW. To simplify this situation, the City should consider establishing specific
dates when the factors used in the formula are set (i.e., utility inventory and
property values) and rental fees are calculated and fixed. These fixed fees
remain in place until the next revision date. A reasonable time is the "as of date
in which property values are established.
SUMMARY OF RECOMMENDATIONS
• That the City adopt an adjacent land value linear foot fee to value the public
ROW and determine rental fees which will be assessed to the water and
sewer utilities based on their facilities' occupied space in the public ROW.
Page 5 of 7
This methodology would appear to result in fair and reasonable fees that are
competitively neutral.
That the City implement rules and regulations that define key terms, specify
who the rental fee applies to, what uses of the ROW are included and which
facilities are subject to the rental fee.
That the City reevaluate assumptions used in the adjacent property value
model after the City has had two years experience with the model, and
compare it to the latest inventory of the utility's actual use of the ROW.
Page 6 of 7
City of San Bernardino Right-Of-Way Analysis
San Bernardino
Total square feet of land 936,56fi,470 `REVISED 4/21/11
Total value-land only $3,163,818,211
Cost per Sq. Ft. $3.38
%of R-0-W Value for Subsurface[ 30%
Base Rate (Per Linear Foot) $0.06
Rate of Return' 6.9%
Notes.
~ Eissount Fa[lo[ usstl re[ogniin limits Impoxtl In a~O~W use
~basetl on went MUnl[Ipal bontl /a[e
Manholes
r1=2.6, r2=
Waterlines (per Sewer lines per Water Sewer Water Sewer Water Sewer Water Sewer 1.5, h-6; total
-. .. .. .. r. .~ nc..:~_ ~a. ...:~- "N...: w.. 1N...:An 1N.uiAe iNwiAP Oft wiAa 4(t W(iP (Ilrf dfed ifeClt
fl CiivC .~,[e
0-4" ,,,,co, ,cc[I
370,519 ~i~~w. .~...,
2,121 ~ .. ...
370,519 ....
2,121 .. ..__ _
4.5-6" 875,678 33,915
- 875,878 33,915 -
7-8" 837,293 1,816,264 837,293 1,816,264
30" 16,229 99,135 16,229 99,135
12" 689,001 lIfi,078 689,001 116,078
14" 15,643 5,443 15,643 5,443
15-16" 210,839 93,127 _ 210,839 93,127
_
IB" 643 50,294 643 50,294 _
20" 91,529 8]0 - 91,529 870
21-22" - 8,191 50,772 8,191 50,772
24" 83,719 34,679 83,]19 34,679
26" 2,]28 0 2,728 0 _ _
_
27-28" 3,879 46,160 3,8]9 46,160 __
30" - 44,162 _
15,248 44,162 15,248 _ .
31-36" 39,3]3 26,922 39,373 26,922
37-42" 6,322 3,987 6,322 3,987
> 42" 6,820 20,701 6,820 20,701 -
Manholes 8,056 103
3,3UL,/bl3 L,91],/lb 1,L40,5`J/ ]O,VSO i,/aJ,WO t,ioV,.~+a e.,+,evu ~+r,~~+ ~~r+-~ ~~~`~-`~
3,539,296 4,360,682 702,624 443,187 210,060 206,440 830,896
aS
.ao
3 bT witle arenp
Taal: .Water Sewer
$1,075,459 '.$99t,M8 $483,011
3,302,768 2,415,716
3 3
9,908,304 7,24],148
$592,446 5433,329
$49,682
Page 7 of ]
Full Cost Allocation Plan Report for FY 2010-11
CITY OF SAN BERNARDINO, CALIFORNIA
~~G~~~
cc~ns~sfting grc~u~
721 Colorado Ave, Suite 101
Palo Alto, California 94303
v.650.858.0507 f.650.858.0509
August 9, 2011
TABLE OF CONTENTS
Page
Section Number
1. EXECUTIVE SUMMARY 1
2. READING THE PLAN 5
3. NARRATIVES FOR EACH CENTRAL SERVICE DEPARTMENT
4. INTERNAL SERVICE FUNDS 19
A. FULL COST ALLOCATION PLAN DOCUMENT
CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
1. EXECUTIVE SUMMARY
1. BACKGROUND
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of San Bernardino, CA.
The report, which follows, presents a summary of the comprehensive analysis undertaken to identify the appropriate
distribution of citywide administrative and support costs to all City operating departments, divisions, and programs.
The primary objective of a Full Cost Allocation Plan is to spread costs from central support departments, generally
called "Central Service Departments" to those departments, divisions, cost centers, and/or funds that receive services in
support of conducting their operations. In doing so, an organization can both better understand its full cost of providing
specific services to the community, and also generate organizational awareness regarding indirect (overhead) costs
associated with operations.
2. METHODOLOGY
This plan was compiled in accordance with Generally Accepted Accounting Principles, and is also based on many
of the methods of indirect cost allocation defined by the federal Office of Management and Budget's (OMB) Circular A-87.
These principles can be summarized in the following points:
Necessary and reasonable
Matrix Consulting Group Page 1
CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
• Reflective of benefit received
• Determined by allocation "bases" that relate to benefit received
In addition, Circular A-87 defines a method for allocating indirect costs called the double-step down allocation
method, which utilizes two "steps" or "passes' to fully allocate costs. The double-step down procedure is reflected in this
plan, and ensures that the benefit of services between Central Service support departments are recognized first, before
final allocations to receivers of services are made. For example:
First Step: Central Service Department expenditures are allocated to other central service departments such as
Human Resources, Information Technology, etc., as well as to Receiving Departments.
Second Step: Distributes Central Service department expenses and first step allocations to the Receiving
Departments only.
It should be noted that there are two types of cost allocation plans. This plan is a Full Cost Budget Allocation plan.
The second form of Cost Allocation Plan is known as an OMB A-87 Compliant Plan. An OMB-Compliant Plan is generally
concerned with the use of the resulting cost allocations to develop, submit, and secure approval for claims. For example,
OMB-Compliant allocations could be used to reimburse indirect costs associated with the administration of State and/or
Federal grants. An OMB-Compliant plan is far more sensitive in terms of recovering administrative costs within the
framework of the specific federal requirements outlined in OMB A-87.
Matrix Consulting Group Page 2
CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Resort For FY 2010-11
(1) PROJECT STEPS
The summary steps to accomplish this study included:
• Meet with the City of San Bernardino 's administrative staff to customize the structure of the plan
• Identify /classify Central Service support departments
• Determine the major services or "functions" provided by each Central Service support department
• Establish the optimal allocation basis for each function
• Identify the source and collect allocation basis data and statistics
• Populate the analytical model, and calculate results
• Employ quality control processes for accurate results
• Review results with City
• Revise and finalize
• Discuss implementation strategies
• Document and communicate results
Matrix Consulting Group Page 3
CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
3. SUMMARY
The final product of a Cost Allocation Plan is a summary worksheet that illustrates the final distribution of costs to
each of the receiving departments and funds. This summary worksheet along with the detail workbook that details all of
the distributions and their bases provides the well documented, defensible basis for the City's indirect overhead costs. In
summary, key project details for the San Bernardino cost plan are as follows:
• Cost figures are based on Fiscal year 2010-11 budgeted expenditures,
The allocation methodology is Full Cost, not Circular OMB A-87 Compliant,
The results presented in this plan were derived using a double "step-down" allocation process.
Matrix Consulting Group Page 4
CITY OF SAN BERNARD/NO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
2. READING THE PLAN
The final documentation of a CAP can be hundreds of pages in length. The following provides a guide for
navigating and reviewing the plan:
• Table of Contents: Included at the beginning of the Plan. All summary and detail allocation schedules can be
referenced here, and appear in the same order as shown.
• Summary Schedule A -Allocated Costs by Department: Lists Central Service departments on one axis, and
Receiving departments on the other. Shows how much was allocated from each Central Service department to
each Receiving department. Summarized with unallocated and direct billed entries and produces a grand total for
each axis.
• Summary Schedule C -Summary of Allocated Costs: Recaps first Central Service department expenditures,
and then Receiving Department allocations.
• Summary Schedule D -Detail of Allocated Costs: This report is very similar to Schedule A. It lists Central
Service departments on one axis, and Receiving departments on the other. The data is the amount allocated from
the Central Service department to the Receiving Department. The difference between Schedules D and A is that A
lists only the expenses allocated directly from itself to each Receiving department, and doesn't track the amounts
back to where they originated from. For example, suppose the Finance Department is allocating its expenses out to
other departments, including the Receiving department of the Planning Department. Some of the allocations from
the Finance Department will be directly allocated to Planning, but other monies may be allocated first to another
Central Service department such as Human Resources, and then from there allocated to Planning. Schedule A
simplifies the processing by showing the part of the allocation to Planning from Finance. While this presents a true
picture of how much of a total allocation Planning received, it does not accurately reflect how much of Planning's
allocation originated in the Finance Department. Schedule D tracks allocations through from their origin. Thus the
allocation that went to Planning via the Human Resources department would show in Schedule D as coming from
the Finance Department. This is important in cases where reimbursement from the federal government is
determined by which administrative overhead department the allocated overhead costs can come from.
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CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
• Summary Schedule E -Summary of Allocation Bases: Recaps the source and basis for each function of each
Central Service department. For example, if the Building Maintenance function of the Facilities Management
Department allocates by square footage, then the basis for the allocation of that function shown on this schedule
would be square footage, and the source would potentially be blueprints of the building, or square footage records.
• Detail Reports: There is one set of reports for each Central Service department in the plan. The reports show an
aggregate picture of the department's expenses, afunction-by-function breakdown of the expenses, each
function's allocation, and an allocation summary. Each set of Detail Reports contains:
- Costs to be Allocated: This is a summary of the department's expenditures. It lists the total of the direct
expenditures, a recap of the incoming expenses, and arrives at a total this department encumbers on each
pass of allocations.
- Costs by Function: Shows the detail of the direct expenditures, adds in incoming allocations, and breaks
total costs down by function. It also demonstrates how the G&A (General and Administrative) column is
reallocated, and also subtotals for each pass of allocations. Here, unallocated functions are dropped from
the Plan's calculations.
- Function Allocations: For each allocable function, this report shows the Receiving departments its costs
are allocated to, reduces the first step down allocation amount by direct billings, and shows the amount of
allocations per pass.
- Allocation Summary: Shows a summary list of each function's allocation, and a representative percentage
of how much is allocated to each Receiving department.
Summary Schedules A and E are the optimal documents for beginning review of the Cost Allocation Plan.
Schedule A provides a summary of results and "bottom-line" picture of the analysis. The reviewer may then refer to the
Detail Reports if more information on how allocations shown on Summary Schedule A were derived. Schedule E provides
a summary of the allocation methodology applied to each central service department.
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CITY OF SAN BERNARD/NO, CALIFORNIA
Full Cost Allocation Plan Reoort For FY 2010-11
3. NARRATIVES -CENTRAL SERVICE SUPPORT DEPARTMENT
This section provides a summary of each Central Service support department identified for the City of San
Bernardino, including:
• Major functions and services provided
• How costs associated with each function are allocated to Receiving Departments, or those departments and
programs within the City that benefit from services
(1) Building Use
A building use charge of two percent of the original cost is allowable for plan purposes in lieu of depreciation.
These costs are allocated to Receiving Departments via two major cost categories and allocation bases, as follows:
• City Hall - (F1) original construction costs associated with City Hall and the City Hall Annex have been allocated to
Departments /Programs based upon their usable square footage of occupied space.
• Non-City Hall - (F2) original construction costs associated with non-city hall buildings have been allocated based
upon the depreciated costs per Department /Program.
(2) Equipment Use
In lieu of depreciation, an equipment use charge for equipment has been computed and allocated to General Fund
departments based upon the depreciable cost of equipment. Within this plan all capitalized general fund assets and
equipment, such as furniture, fixtures, computers, etc., are depreciable over fifteen years at an annual rate of six and two-
thirds (6.67%).
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(3) Department 70 -Mayor
The Mayor's Office aims to lead the City in the development and implementation of its shared vision, goals, and
priorities through: (1) collaboration with other elected city officials, (2) policy guidance and oversight of the City Manager,
Economic Development Agency Director, Police Chief, and Fire Chief, and (3) partnerships with external agencies,
businesses, community organizations, and residents. These costs are allocated to Receiving Departments, as follows:
• Citywide Support - (F1) represents costs associated with the Administrative Services and Community Programs.
These costs have been allocated based upon the adjusted operating budget per Department /Program for FY 10-
11.
(4) Department 20 -City Council
The Common Council is an elected body with legislative powers to enact ordinances, resolutions, policies and
enforcement and funding actions to enhance the social and economic well being of the City and its citizens. The costs
associated with City Council and Council Support programs are allocated to Receiving Departments, as follows:
• Citywide Support (F1) represents the costs associated with the City Council and Council support. These costs are
allocated based upon the adjusted operating budget per Department /Program for FY 10-11, with the Water and
Sewer Treatment Departments discounted by 25%.
(5) Department 30 -City Clerk
The City Clerk's mission is to serve internal and external customers with courtesy and professionalism and provide
accurate, timely, efficient and cost effective services in carrying out responsibilities in the five programs that encompass
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Full Cost Allocation Plan Reporf For FY 2010-11
this department, i.e., Administration, Business Registration, Elections, Passport Acceptance Facility, and Records
Management. These costs are allocated to Receiving Departments, as follows:
• Admin (F1) represents 70% of the costs associated with preparing Council agendas and minutes, processing
resolutions and ordinances, accepting and filing claims and appeals, and maintaining current rosters for
boards and commissions. These costs have been allocated based upon the adjusted operating budget per
Department /Program for FY 10-11.
• Admin -SEI Filings (F2) represents 15% of the costs associated with preparing Council agendas and minutes,
processing resolutions and ordinances, accepting and filing claims and appeals, and maintaining current rosters for
boards and commissions. These costs are allocated based upon the number of SEI filings per Department /
Program for FY 09/10.
• Admin -Boards & Commission Support (F3) represents 15% of the costs associated with preparing Council
agendas and minutes, processing resolutions and ordinances, accepting and filing claims and appeals, and
maintaining current rosters for boards and commissions. These costs are allocated based upon the number of
Boards and Commissions per Department /Program.
• Elections (F4) represents costs associated with conducting and monitoring the election process for the City to
assure compliance with the City Charter, Municipal Code, and the State Elections Code. These costs have been
allocated based upon the adjusted operating budget per Department /Program for FY 10-11.
• Passport Acceptance (F5) represents costs associated with screening official government issued documents and
processing passport applications for U.S. citizens. These costs have not been allocated.
• Records Management (F6) represents costs associated with maintaining the City's records. These costs are
allocated based upon the number of agenda items per Department /Program for FY 09-10.
• Business Registration / TLT Collections (F7) represents costs associated with the collection of business
registration taxes and transient lodging taxes. These costs have not been allocated.
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(ti) Department 40 -City Treasurer
The City Treasurer provides cash and investment management services in accordance with the City's adopted
investment policy and the safeguarding of the City of San Bernardino's cash and investment assets. The Department also
provides support and banking liaison services to city departments and the San Bernardino Municipal Water Department,
including accurate and reliable deposit and investment accounting records and the timely preparation of reliable financial
information. These costs are allocated to Receiving Departments, as follows:
• Investments (F1) represents 50% of the costs associated with the City Treasurer. These costs are allocated
equally to all Departments.
• Banking and Cashiering Services (F2) represents 50% of the costs associated with the City Treasurer. These
costs are allocated based upon the number of cash receipts per Department /Program for FY 09-10.
(7) Department 50 -City Attorney
The City Attorney is the chief legal advisor for the City, and for all departments, boards, and commissions of the
City. The Department carries out the duties of the City Attorney as set forth in the Charter for the City of San Bernardino.
These costs are allocated to Receiving Departments, as follows:
• Municipal Legal Services (F1) costs are allocated based upon the estimated staff time spent working with each
department that receives municipal legal services.
• Litigation (F2) costs are allocated based upon the estimated staff time spent working with each department that
receives litigation support /services.
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• Prosecution (F3) costs have been allocated based upon the adjusted operating budget per Department /Program
for FY 10-11.
• Economic Development Agency Services (F4) costs have been allocated directly to the Economic Development
Agency.
(8) Department 100 -City Manager
The City Manager's mission is to provide leadership, direction and oversight of all policies and programs
established by the Mayor and Common Council, to efficiently and effectively implement the goals of the governing body in
a fiscally responsible manner; and to give City employees the tools necessary to provide superior municipal services to
the residents and business community of San Bernardino. These costs are allocated to Receiving Departments, as
follows:
• Administration (F1) represents costs associated with the providing clear direction, leadership, and management
necessary to ensure cost effective and efficient provision of municipal services. These costs have been allocated
based upon the adjusted operating budget per Department /Program for FY 10-11, with the Water and Sewer
Treatment Departments discounted by 25%.
• Communications & Community Relations (F2) represents costs associated with the promotion of a clear
understanding of City policies, issues and activities as well as providing timely and accurate information on Mayor
and Common Council priorities, special events and services. These costs have been allocated based upon the
adjusted operating budget per Department /Program for FY 10-11.
• Grants Coordination (F3) represents costs associated with seeking and securing funding opportunities for the City
of San Bernardino in order to enhance programs and services provided to its residents, employees and community
at large. These costs have been allocated based upon the number of grants per Department /Program.
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• Intergovernmental Relations (F4) represents costs associated with ensuring positive impact on the City of San
Bernardino and promote San Bernardino's position on legislative issues, develop and implement an aggressive,
responsible legislative lobby program. These costs have been allocated based upon the amount of legislative
actions per Department /Program.
• Organizational Effectiveness (F5) represents costs associated with assisting in improving accountability of City
government and to promote improvement in the quality of City services. These costs have been allocated based
upon the number of organizational effectiveness issues per Department /Program.
• Neighborhood Services (F6) represents costs associated with promoting citizen participation in City of San
Bernardino activities. These costs have been allocated based upon the adjusted operating budget per Department /
Program for FY 10-11.
• Special Events /Arts 8~ Culture (F7) represents costs associated with showcasing San Bernardino's current
assets and enormous potential by providing oversight and management to citywide events and programs. These
costs have not been allocated.
(9) Department 120 Finance
The Finance Department promotes excellence, quality, and efficiency in the use of City resources by providing
financial services to internal and external customers using sound financial management practices, effective leadership,
and a team of employees committed to maintaining fiscal integrity and financial solvency. The Administrative costs of the
Finance Department have been allocated based upon the allocated of the Department's other programs, which are
allocated to Receiving Departments, as follows:
• General Accounting (F1) represents costs associated with providing internal and external customers with timely
and accurate accounting and financial services in compliance with governmental accounting stands, managing
debt payments and new debt issuances. These costs have been allocated based upon the adjusted operating
budget per Department /Program for FY 10-11, with Water and Sewer Treatment Departments discounted by 25%.
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• Payroll /Benefits (F2) represents costs associated with providing timely and accurate processing and reporting of
City payroll and benefits in accordance with applicable laws. These costs have been allocated based upon the
number of payroll transactions per Department /Program.
• Purchasing (F3) represents costs associated with providing effective and timely procurement of all items needed
by City Departments for their operations. These costs have been allocated based upon the adjusted operating
budget per Department /Program for FY 10-11, with Water and Sewer Treatment Departments discounted by 25%.
• Budget (F4) represents costs associated with the coordination of the planning process for the annual program
budget and to ensure all Departments adhere to their final adopted budgets. These costs have been allocated
based upon the operating budget per Department /Program for FY 10-11, excluding Water, Sewer Treatment, and
EDA.
• Grants (F5) represents costs associated with Accountant I position in Accounting for the administration of Grants.
These costs have been allocated based upon the number of grants per Department /Program.
(10) Department 90 -General Government
The General Government Department consists of two programs; Fine Arts & Cultural Affairs and Non-
Departmental. Funds budgeted for Fine Arts support various programs that aid the City in improving its community,
developing and enhancing the cultural and aesthetic values of the City and developing the civic affairs of the City. The
Non-Departmental budget identifies and accounts for citywide program costs, which are not directly applicable to any one
department. These costs are allocated to Receiving Departments, as follows:
• Fine Arts 8~ Cultural Affairs (F1) costs have not been allocated.
• Non-Departmental (F2) represents costs that are not directly applicable to any one department. These costs have
been allocated based upon the adjusted operating budget per Department /Program for FY 10-11.
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Full Cost Allocation Plan Report For FY 2010-11
• Professional Contracts (F3) represents the costs associated with professional contracts. These costs have been
allocated based upon budgeted contract amounts per Department /Program.
• Charter 186 (F4) represents costs associated with the charter 186 salary study performed yearly for Police and
Fire. These costs have been allocated to Police and Fire based upon the number of full time employees per
Department /Program.
• PERS (F5) represents costs associated with PERS retiree health and PERS credits. These costs have been
allocated based upon the number of full time employees per Department /Program.
• Lease Payments (F6) represents costs associated with City lease payments. These costs have been allocated
based upon the breakdown of the Debt budget per Department /Program.
(11) Department 110 Human Resources
The Human Resources Department is dedicated to promoting organizational effectiveness through creative
leadership that is responsive to our community, employees, and the public while providing courteous and quality human
resources, labor relations, employee services, workforce planning, employee retention, risk management, and worker's
compensation programs in a timely and cost-efficient manner. These costs are allocated to Receiving Departments, as
follows
• Administration (F1) represents costs associated with providing customer-driven, service-oriented programs that
respond to the City's needs; establish and maintain positive and collaborative relations with organized and non-
represented employee groups, contract administration, dispute resolution, and assure fair treatment and equal
opportunity to all persons. These costs have been allocated based upon the number of full time employees per
Department /Program.
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• Employee Services (F2) represents costs associated with negotiating and administering the City's group health,
wellness and related benefit programs, and assure compliance with applicable federal and state laws and
regulations, city policies and procedures, and Memoranda of Understands. These costs have been allocated based
upon the number of full time employees per Department /Program, discounting Water and Sewer Treatment by
25%.
• Workforce Planning 8 Retention -Recruits (F3) represents 65% of the costs associated with attracting and
retaining a highly qualified and dedicated workforce by anticipating the staffing needs of City departments. These
costs have been allocated based upon the number of recruitments per Department /Program.
• Workforce Planning & Retention -Training (F4) represents 35% of the costs associated with providing training
opportunities to all City employees, and designing and developing a broad array of programs to support leadership
development and strategic change. These costs have been allocated based upon the number of trainings provided
per Department /Program.
(12) Department 140 -Civil Service
The Civil Service Department supports City management to appoint and retain a qualified, effective workforce
through fair, consistent, and objective screening, testing, and disciplinary appeal processes. These costs are allocated to
Receiving Departments, as follows:
• Administration (F1) represents costs associated with retaining a qualified and effective workforce through the
provision of efficient, responsive administrative services and support. These costs have been allocated based upon
the number of full time employees per Department /Program.
• Employment Services (F2) represents costs associated with providing the City with awell-qualified workforce
through the coordination and administration of efficient, fair, consistent, and objective screening and testing
methods and processes. These costs have been allocated based upon the number of recruitments per Department
/ Program.
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CITY OF SAN BERNARD/NO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
(13) Department 400 - 36/37 Facilities Management
The Facilities Management Division provides preventive, responsive and emergency maintenance services to 142
City buildings. Along with maintaining building systems, the division provides custodial maintenance to 39 buildings. The
division is responsible for payment and monitoring of all utilities. These costs are allocated to Receiving Departments, as
follows:
• Custodial Maintenance (F1) represents costs associated with providing and maintaining City owned facilities by
performing cost-effective custodial services to support Government operations and preserve the City investment.
These costs have been allocated based upon the number of custodial hours (yearly) per Department /Program.
• Building Maintenance (F2) represents costs associated with efficiently operating and maintaining City owned
facilities through preventive maintenance programs, repairs and or replacement services. These costs have been
allocated based upon the occupied square footage of building maintained per Department /Program.
(14) Utility Support -Fire Emergency Communications
Fire Emergency Communications provides support to Integrated Waste Management, Water, and Sewer
departments. These costs have been allocated based upon the Fire Department calls for service records.
(15) Utility Support -ROW Utility Tree Trimming
ROW Tree Trimming provides support to Integrated Waste Management, Water, and Sewer departments. These
costs have been allocated based upon an estimated level of support.
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CITY OF SAN BERNARD/NO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
(16) Utility Support -Public Works -Real Property
Public Works -Real Property provides support to Integrated Waste Management, Water, and Sewer departments.
These costs have been allocated based upon an estimated level of support.
(17) City Hall Security
City Hall Security provides building security services to City Hall and the EDA building. These costs have been
allocated based upon an estimated level of support.
(18) Utility Support -Fire Hazmat
Fire Hazmat provides support to Integrated Waste Management, Water, and Sewer departments. These costs
have been allocated based upon the Fire Department records provided.
(19) Utility Support -Police Patrol
Police Patrol provides support to Integrated Waste Management, Water, and Sewer departments. These costs
have been weighted based on a factor of 2 times that of another allocation, based on the response of two units by Police
responders. These costs have been allocated based upon 75% of the Fire Department responses.
(20) Utility Support -Concrete Maintenance
Concrete Maintenance provides support to Integrated Waste Management, Water, and Sewer departments. These
costs have been allocated based upon an estimated level of support.
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CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Reoort For FY 2010-11
(21) Utility Support -Fire Rescue
Fire Rescue provides support to Integrated Waste Management, Water, and Sewer departments. These costs have
been weighted based upon the number of engines that responded per department records. These costs have been
allocated based upon the Fire Department call responses records.
(22) Utility Support -Fire Dumpsters
Fire Rescue provides support to Integrated Waste Management for fires in the dumpsters. These costs have been
allocated 100% to IWM.
(23) Utility Support -Police -Infrastructure
Police Patrol provides support to the Water departments for patrol and training related to critical infrastructure. These
costs have been identified based on Police Department records and allocated 100% to the Water Department.
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CITY OF SAN BERNARDINO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
4. INTERNAL SERVICE FUNDS
Internal service funds are a financial mechanism used to recapture costs incurred by one department when
performing services or procuring goods on behalf of multiple departments. The City of San Bernardino has seven Internal
Services Funds:
• 621 -Central Services
• 629 -Liability
• 630 -Telephone Support
• 631 -Utility
• 635 -Fleet Services
• 678 -Worker's Comp
• 679 -Information Technology
Each of these funds provides services and or goods to City departments on a cost reimbursement basis calculated
by the City. These costs are already accounted for in each department's budgeted expenditures, and therefore have not
been allocated through this plan.
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CITY OF SAN BERNARD/NO, CALIFORNIA
Full Cost Allocation Plan Report For FY 2010-11
ATTACHMENT A:
Full Cost Allocation Plan Detail Document
Fiscal year 2010-11
Matrix Consulting Group Page 1
IVA/Cap95 San Bernardino Full Cost
08/09/11
Table of Contents
Schedule Page
Summary Reports
Allocated Costs by Department A 1
Summary of Allocated Costs C 13
Detail of Allocated Costs D 16
Summary of Allocation Basis E 25
Building Use
Costs to be Allocated 1.01 28
Costs by Function 1.02 29
Detail Allocation -City Hall 1.03 30
Detail Allocation -Other 1.04 31
Allocation Summary 1.05 32
Equipment Use
Costs to be Allocated 2.01 33
Costs by Function 2.02 34
Detail Allocation -Equipment Use 2.03 35
Allocation Summary 2.04 37
Mavor
Costs to be Allocated 3.01 39
Costs by Function 3.02 40
Detail Allocation -Citywide Support 3.03 41
Allocation Summary 3.04 44
Council
Costs to be Allocated 4.01 47
Costs by Function 4.02 48
Detail Allocation -Citywide Support 4.03 50
Allocation Summary 4.04 53
City Clerk
Costs to be Allocated 5.01 56
Costs by Function 5.02 57
Detail Allocation -Admin 5.03 59
Detail Allocation -Admin - SEI Filings 5.04 62
Detail Allocation -Admin -Boards & Commission Support 5.05 64
Detail Allocation -Elections 5.06 65
Detail Allocation -Records Management 5.07 68
Allocation Summary 5.08 70
Schedule TOC.001
FY 2011
Citv Treasurer
IVA/Cap95 San Bernardino Full Cost
08/09/11
Table of Contents
Schedule Page
Costs to be Allocated 6.01 73
Costs by Function 6.02 74
Detail Allocation -Investments 6.03 76
Detail Allocation -Banking & Cashiering Services 6.04 77
Allocation Summary 6.05 78
City Attorney
Costs to be Allocated 7.01 79
Costs by Function 7.02 80
Detail Allocation -Municipal Legal Services 7.03 82
Detail Allocation -Litigation 7.04 83
Detail Allocation -Prosecution 7.05 84
Detail Allocation -Economic Development Agency Services 7.06 87
Allocation Summary 7.07 88
City Manager
Costs to be Allocated 8.01 91
Costs by Function 8.02 92
Detail Allocation -Administration 8.03 94
Detail Allocation -Communications and Community Relations 8.04 97
Detail Allocation -Grants Coordination 8.05 ~ 100
Detail Allocation -Intergovernmental Relations 8.06 101
Detail Allocation -Organizational Effectiveness 8.07 102
Detail Allocation -Neighborhood Services 8.08 103
Allocation Summary 8.09 106
Finance
Costs to be Allocated 9.01 109
Costs by Function 9.02 110
Detail Allocation -General Accounting 9.03 112
Detail Allocation -Payroll /Benefits 9.04 115
Detail Allocation -Purchasing 9.05 118
Detail Allocation -Budget 9.06 121
Detail Allocation -Grants 9.07 124
Allocation Summary 9.08 125
General Government
Costs to be Allocated 10.01 126
Costs by Function 10.02 129
Detail Allocation -Non-Departmental 10.03 130
Detail Allocation -Professional Contracts 10.04 133
Detail Allocation -Charter 186 10.05 134
Detail Allocation - PERS 10.06 135
Detail Allocation -Lease Payments 10.07 138
Allocation Summary 10.08 139
Schedule TOC.002
FY 2011
IVA/Cap95 San Bernardino Full Cost
08/09/11
Table of Contents
Schedule Paae
Human Resources
Costs to be Allocated 11.01 142
Costs by Function 11.02 143
Detail Allocation -Administration 11.03 145
Detail Allocation -Employee Services 11.04 148
Detail Allocation -Workforce Planning & Retention -Recruits 11.05 151
Detail Allocation -Workforce Planning & Retention -Training 11.06 152
Allocation Summary 11.07 153
Civil Service
Costs to be Allocated 12.01 156
Costs by Function 12.02 157
Detail Allocation -Administration 12.03 158
Detail Allocation -Employment Services 12.04 161
Allocation Summary 12.05 162
Facilities Management
Costs to be Allocated 13.01 165
Costs by Function 13.02 166
Detail Allocation -Custodial Maintenance 13.03 167
Detail Allocation -Building Maintenance 13.04 168
Allocation Summary 13.05 169
Utility Suooort-Fire Emerg. Comm
Costs to be Allocated 14.01 170
Costs by Function 14.02 171
Detail Allocation -Utility Support 14.03 172
Allocation Summary 14.04 173
Utility Support- ROW Tree Trimming
Costs to be Allocated 15.01 174
Costs by Function 15.02 175
Detail Allocation -Utility Support 15.03 176
Allocation Summary 15.04 177
Utility Suooort- PW -Real Property
Costs to be Allocated 16.01 178
Costs by Function 16.02 179
Detail Allocation -Utility Support 16.03 180
Allocation Summary 16.04 181
Ciri Hall Security
Costs to be Allocated 17.01 182
Schedule TOC.003
FY 2011
IVA/Cap95 San Bernardino Full Cost
08/09/11
Table of Contents
Schedule Paae
Costs by Function 17.02 183
Detail Allocation -City Hall Building 17.03 184
Detail Allocation - EDA Building 17.04 185
Allocation Summary 17.05 186
Utiliri Support- Fire Hazmat
Costs to be Allocated 18.01 187
Costs by Function 18.02 188
Detail Allocation -Utility Support 18.03 189
Allocation Summary 18.04 190
Utility Support- Police Patrol
Costs to be Allocated 19.01 191
Costs by Function 19.02 192
Detail Allocation -Utility Support 19.03 193
Allocation Summary 19.04 194
Utility Support- Concrete Maintenance
Costs to be Allocated 20.01 195
Costs by Function 20.02 196
Detail Allocation -Concrete Maintenance 20.03 197
Allocation Summary 20.04 198
Utiliri Support- Fire Rescue
Costs to be Allocated 21.01 199
Costs by Function 21.02 200
Detail Allocation -Utility Support 21.03 201
Allocation Summary 21.04 202
Utility Support -Fire Dumpsters
Costs to be Allocated 22.01 203
Costs by Function 22.02 204
Detail Allocation -Utility Support 22.03 205
Allocation Summary 22.04 206
Utility Support- Police- Infrastr.
Costs to be Allocated 23.01 207
Costs by Function 23.02 208
Detail Allocation -Utility Support 23.03 209
Allocation Summary 23.04 210
Schedule TOC.004
FY 2011
IVA/Cap95
08/09/11
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost
Allocated Costs by Department
Com Dev - Admin Com Dev - S P Com Dev -Weed Com Dev - Com Dev - Com Dev - Com Dev -
Rental Insp Abatement Enforcement / Permits & Stonnwater Building and
Beautification Customer Svc. Management Safe
$53,657
$148,686
$4,746
$4,127
$47,152
$5,368
$386,253
$11,595
$17,593
$180,069
$20,833
$5,932
$27,182
Summary page 1
Schedule A.001
FY 2011
Com Dev- Com Dev-Land
Planning Development
$6,547 $4,329 $155,538
$2,416 $826 $5,986 $1,724 $1,223 $1,862 $1,816 $590
$2,102 $719 $5,207 $1,499 $1,063 $1,619 $1,579 $513
$2,780 $951 $19,018 $2,311 $1,734 $8,504 $11,933 $678
$2,370 $811 $5,872 $1,691 $1,199 $1,826 $1,781 $579
$4,461 $1,526 $11,048 $3,179 $2,256 $3,436 $3,351 $1,089
$10,399 $3,296 $27,157 $8,155 $3,812 $8,534 $6,811 $2,532
($1,540) ($191) ($3,306) ($1,549) $73 ($1,081) ($168) ($376)
$5,361 $1,177 $12,291 $4,708 $1,046 $5,960 $2,092 $1,308
$1,149 $253 $2,634 $1,009 $224 $2,482 $448 $281
$12,137 $6,554
$925,330 $36,052
$925,330 $36,052
$1,456 $16,021
$17,371 $101,928 $22,727 $12,630 $33,142 $33,972 $162,732
$17,371 $101,928 $22,727 $12,630 $33,142 $33,972 $162,732
IVA/Cap95
08/09N 1
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost Summary page 2
Sc hedule A.002
Allocated Costs by Department FY 2011
Fire-Admin Fire-Fire Fire-Training 8: Fire-Communiri Fire-Disaster Fire-FleetB Fire-Emergency IT-Admin IT-Telephone
Resuue and Ops. Personnel Risk Reduction Preparedness Equipment Communications Support
$115,267 $26,982
$7,453,211 $3,450
$7,591 $73,310 $647 $4,333 $254 $1,933 $2,790 $741 $1,949
$6,603 $63,767 $563 $3,770 $222 $1,682 $2,427 $645 $1,695
$15,642 $88,611 $745 $4,986 $292 $2,225 $3,210 $4,906 $2,241
$5,023 $4,652
$73,786 $71,908 $635 $4,251 $250 $1,897 $2,736 $2,055 $1,911
$31,432 $135,286 $1,194 $7,996 $469 $3,568 $5,148 $4,212 $3,595
$38,601 $268,244 $2,119 $19,197 $1,155 $7,302 $13,019 $9,335 $5,805
$252,061 $303,094 $1,647 $30,460 $1,895 $8,692 $22,176 $90,409 $699
$56,372 $82,917 $393 $8,369 $523 $2,286 $10,220 $3,049 $523
$491 $20,179 $84 $1,794 $112 $490 $4,599 $224 $112
$86,452 $20,328
$6,101
$8,142,532 $1,107,316 $8,027 $85,156 $8,622 $30,075 $66,325 $173,839 $18,530
$8,142,532 $1,107,316 $8,027 $85,156 $8,622 $30,075 $66,325 $173,839 $18,530
IVA/Cap95
08/09111
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Inirastr.
Subtotal
Proposed Costs
San Bernardino Full Cost Summary page 3
Schedule A.003
Allocated Costs by Department FY 2011
IT -Print Shop IT -Business IT - GIS & Office IT -Network IT -Client IT -Public Safety Library - Admin Library • 5uooort Library -Central
Svstems Automation Services Services Svstems Services Library Services
$153,169
$685 $1,994 $967 $1,893 $810 $1,437 $1,152 $2,904
$595 $1,734 $841 $1,647 $705 $1,250 $1,003 $2,527
$788 $2,295 $1,113 $2,179 $932 $4,645 $1,326 $3,342
$4,934
$671 $1,956 $948 $1,857 $794 $10,697 $1,131 $2,849
$1,263 $3,680 $1,783 $3,494 $1,494 $19,709 $2,127 $5,360
$2,793 $7,301 $3,567 $6,112 $3,137 $15,554 $3,164 $21,891
($194) ($79) ($54) $406 ($400) ($89) ($763) ($1,631)
$1,046 $2,092 $1,046 $1,046 $1,570 $1,570 $2,616 $6,016
$224 $448 $224 $224 $337 $337 $560 $1,289
$160,215
$7,871 $21,421 $10,435 $18,858 $9,379 $373,428 $12,316 $44,547
$7,871 $21,421 $10,435 $18,858 $9,379 $373,428 $12,316 $44,547
IVA/Cap95 San Bernardino Full Cost Summary page 4
08/09/11 Sc hedule A.004
Allocated Costs by Department FY 2011
Central Service Departments Library -Branch Parks - Admin Parks -Aquatics Parks -Sports Parks -Center Parks -Parks Parks - Citywide Parks - Parks -Senior
Library Services for Individual Maint. Activities Recreation I Services
Dev. Community
Program
Building Use $223,072
Equipment Use $10,968 $152,677 $11,973 $239,384 $15,321
Mayor $798 $4,713 $604 $199 $647 $5,251 $1,828 $884
Council $694 $4,100 $525 $173 $563 $4,568 $1,590 $769
City Clerk $919 $22,412 $1,953 $229 $1,073 $10,312 $4,088 $2,010
City Treasurer $4,942 $381
City Attorney $783 $41,773 $592 $195 $635 $5,150 $1,793 $867
City Manager $1,473 $37,062 $1,115 $368 $1,194 $9,690 $3,372 $1,631
Finance $6,980 $36,503 $23,963 $2,461 $7,250 $26,486 $13,755 $7,946
General Government $262 $1,228 $58 ($222) ($212) ($2,590) ($187) ($1,004) ($389)
Human Resources $262 $23,636 $73,799 $628 $1,046 $12,209 $365 $9,849 $3,658
Civil Service $56 $5,388 $59,183 $135 $224 $3,821 $79 $5,725 $1,988
Facilities Management $692,902 - $16,503 $16,591
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal $12,227 $1,108,699 $161,792 $156,843 $40,896 $314,281 $15,578 $40,996 $36,336
Proposed Costs $12,227 $1,108,699 $161,792 $156,843 $40,896 $314,281 $15,578 $40,996 $36,336
IVA/Cap95
OS/09/11
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
Cdy Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost
Allocated Costs by Department
Summary page 5
Schedule A.005
FY 2011
Parks -Special Parks -Outdoor Parks -Tree Parks - Parks - Cemetery Parks -Soccer Parks -Stadium Drug 8 Gang Polie -Admin
Events Facilities Maint. Landscape Admin Complex Admin Admin Education
Maint. District
$862 $177,190
$3,826 $360,958 $9,758
$472 $80 $2,765 $540 $1,265 $308 $84 $23,451
$410 $70 $2,405 $470 $1,100 $268 $73 $20,398
$543 $92 $133 $3,182 $622 $1,988 $355 $96 $35,944
$4,842 $4,842 $4,842 $1 $5,272
$462 $79 $2,713 $530 $1,240 $302 $82 $1,376,296
$869 $149 $5,105 $997 $5,172 $3,406 $154 $93,991
$1,911 $221 $1,825 $7,594 $2,243 $7,427 $844 $230 $116,406
$61 $40 ($2,901) ($265) $173 $152 $41 $39,934
$340 $8,369 $1,046 $889 $29,202
$73 $1,794 $224 $191 $8,358
$264,137
$8,967 $731 $362,916 $31,026 $12,111 $24,287 $10,477 $761 $2,200,337
$8,967 $731 $362,916 $31,026 $12,111 $24,287 $10,477 $761 $2,200,337
IVA/Cap95
08/09/11
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost
Allocated Costs by Department
Summary page 6
Schedule A.006
FY 2011
Police-Animal Police-Animal Police-Animal Police-Asset Police- Police-Parkinsa Police-Suooort Police-Patrol Police-Patrol
Control Admin Control Field Control Shelter Forfeiture Downtown & City Control Services Field Services COPPS
Svcs Svcs Hall Security
$10,065
$46,020 $10,928 $108,247 $175,053 $15,403
$1,633 $1,626 $1,518 $637 $222 $2,425 $78,191 $11,359
$1,421 $1,415 $1,321 $553 $194 $2,110 $68,013 $9,880
$5,730 $1,873 $1,747 $732 $257 $4,119 $91,029 $13,069
$5,123 $12
$21,504 $1,596 $1,489 $624 $219 $7,961 $2,379 $76,696 $11,141
$45,588 $3,002 $2,802 $1,173 $411 $4,475 $144,294 $20,963
$7,678 $8,573 $6,906 $1,747 $2,892 $3,497 $11,221 $309,659 $45,537
($1,060) ($1,330) ($1,117) $315 $110 $8,280 $450,440 $64,289
$7,701 $4,184 $5,698 $2,092 $140,010 $17,338
$2,426 $897 $2,426 $448 $40,847 $3,716
$15,763
$123,572 $2'1,836 $22,790 $5,781 $50,325 $22,398 $145,796 $1,574,232 $212,695
$123,572 $21,836 $22,790 $5,781 $50,325 $22,398 $145,796 $1,574,232 $212,695
IVA/Cap95
08/09/11
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost
Allocated Costs by Department
Police - Gangs I Police -Traffic Police -General Police - Police -Dispatch Police -Records
Violent Crimes Investigations Forensics-
Pro e
Summary page 7
Schedule A.O07
FY 2011
Police- Police-Traffic PW-Admin
Personnel & Safe
Training
$41,496
$19,937 $6,414 $22,695 $1,388 $4,675 $12,120 $646 $12,986
$11,548 $9,897 $26,788 $4,549 $6,423 $6,356 $2,944 $2,646 $3,966
$10,045 $8,608 $23,301 $3,957 $5,587 $5,529 $2,561 $2,301 $3,449
$13,421 $12,716 $31,354 $5,235 $7,390 $7,446 $3,387 $3,044 $5,813
$233 $196 $4,864
$11,328 $9,707 $26,276 $4,462 $6,300 $6,235 $2,888 $2,595 $130,947
$21,310 $18,264 $49,435 $8,396 $11,854 $11,728 $5,434 $4,882 $26,565
$43,115 $60,659 $106,311 $20,794 $35,885 $35,245 $11,277 $33,724 $31,038
$51,378 $56,929 $138,563 $34,462 $61,580 $70,394 $12,079 $1,312 $74,908
$13,494 $15,376 $37,029 $9,519 $21,334 $28,021 $3,138 $20,656
$2,892 $3,295 $7,935 $2,040 $6,980 $10,824 $672 $8,447
$152,175
$4,023
$198,468 $202,098 $469,687 $94,802 $168,008 $194,094 $45,026 $50,504 $521,333
$198,468 $202,098 $469,687 $94,802 $168,008 $194,094 $45,026 $50,504 $521,333
IVA/Cap95
08/09/11
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support- Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost Summary page 8
Schedule A.008
Allocated Costs by Department FY 2011
PW -Capital PW -Traffic PW -Real PW -Utilities PW -Street PW -Graffiti PW -Concrete PW -Street Light PW -Traffic
Projects Engineering Pro a Maint. Removal Maint. Maint. Signal Maint.
$7,310 $56,109 $3,770 $25,685
$1,751 $678 $501 $10,711 $2,142 $644 $1,180 $908 $2,131
$1,523 $590 $437 $9,317 $1,863 $561 $1,027 $790 $1,854
$15,429 $1,641 $20,842 $12,324 $3,590 $1,007 $1,625 $1,178 $2,913
$1,717 $665 $1,819 $10,505 $2,101 $632 $1,158 $891 $2,090
$3,230 $1,252 $925 $19,765 $3,952 $1,190 $2,179 $1,675 $3,935
$12,926 $2,777 $2,382 $30,323 $7,820 $4,050 $5,067 $2,721 $7,219
($3,618) ($197) ($339) $4,775 ($72) ($349) ($482) $317 ($12)
$8,787 $1,046 $1,151 $1,046 $12,407 $3,345 $2,092 $262 $2,092
$1,883 $224 $246 $224 $8,682 $1,922 $448 $56 $448
$43,628 $8,676 $35,274 $98,990 $98,594 $16,772 $39,979 $8,798 $22,670
$43,628 $8,676 $35,274 $98,990 $98,594 $16,772 $39,979 $8,798 $22,670
IVA/Cap95
08/09/11
San Bernardino Full Cost
Allocated Costs by Department
Summary page 9
Schedule A.O09
FY 2011
Central Service Departments Fleet Services- Fleet Services- IWM-Admin lWM-Automated IWM- IWM-Street IWM-Recycling/ IWM-Right of IWM-Graffiti
Admin Vehicle Maint. Residential Commercial Sweeping Environmental Wav Cleaning Removal
Collection Refuse Sustainability
Collection
Building Use
Equipment Use $389,571
Mayor $4,482 $36,516 $21,197 $18,767 $1,733 $2,106 $1,778 $612
Council $3,899 $31,763 $18,438 $16,325 $1,508 $1,832 $1,546 $533
City Clerk $7,125 $44,523 $27,021 $23,054 $2,128 $2,956 $2,045 $705
City Treasurer $4,842 $4,842 $1,406 $1,405
City Attorney $4,396 $194,973 $20,792 $18,408 $1,701 $2,065 $1,744 $601
City Manager $8,272 $246,196 $39,117 $34,634 $3,200 $3,887 $3,281 $1,131
Finance $25,995 $10,492 $106,198 $76,453 $74,342 $7,042 $6,696 $9,901 $1,681
General Government $621 ($6,408) $14,467 ($975) ($577) ($476) $243 ($1,255) ($364)
Human Resources $5,175 $12,552 $11,186 $22,490 $27,498 $2,616 $1,570 $4,184 $1,308
Civil Service $2,313 $2,690 $4,806 $4,820 $10,711 $560 $337 $897 $281
Facilities Management
Utility Support -Fire Emerg. Comm $303
Utility Support -ROW Tree Trimming $299,512
Utility Support - PW -Real Property $42,831
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol $1,420
Utility Support -Concrete Maintenance $43,526
Utility Support -Fire Rescue $2,455
Utility Support -Fire Dumpsters $31,435
Utility Support -Police - Infrastr.
Subtotal $67,120 $19,326 $1,506,523 $230,759 $224,567 $20,012 $21,692 $24,121 $6,488
Proposed Costs $67,120 $19,326 $1,506,523 $230,759 $224,567 $20,012 $21,692 $24,121 $6,488
IVA/Cap95 San Bernardino Full Cost Summary page 10
08/09/11 Schedule A.010
Allocated Costs by Department FY 2011
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
SBETA -Adult SBETA -Youth SBETA - SBETA -Rapid SBETA -Other
Emplovment 8 Emplovment 8 Dislocated Response
Training Training Worker Emplovment
Emplovment Svcs
Tommn
$2.241
$2,602 $2,728 $2,070 $334
$2,263 $2,372 $1,801 $290
$2,994 $3,138 $2,382 $385 $3,319
$2,553 $2,676 $2,030 $328
$4,803 $5,034 $3,820 $618 $40,110
$9,759 $9,765 $7,637 $1,055 $101,409
$56 $48 ($94) $85
$2,416 $2,555 $2,195 $157 $4,074
$518 $548 $470 $33 $3,282
EDA EDA-LOW/Mod
$170,091
$115,523
$100,484
$146,480
$4,842
$269,151
$199,148
$130,546
$47,376
$21,354
$4,147
$48,791
$27,964 $28,864 $22,311 $3,285 $154,435 $1,257,933
$27,964 $28,864 $22,311 $3,285 $154,435 $1,257,933
EDA - CDBG EDA -Home /NIP
I NSP
$82,647 $21,560 $29,628
$71,888 $18,754 $25,771
$95,092 $24,806 $34,089
$81,066 $21,148 $29,061
$124,794 $32,555 $44,738
$93,394 $24,365 $33,480
$40,960 $10,685 $14,684
$589,841 $153,873 $211,451
$589,841 $153,873 $211,451
IVA/Cap95
08/09/11
Central Service Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpsters
Utility Support -Police - Infrastr.
Subtotal
Proposed Costs
San Bernardino Full Cost
Allocated Costs by Department
Summary page 11
Schedule A.011
FY 2011
Water Sewer HR-Liability / HR-Worker's Citv Manager- Other Subtotal Direct Billed Unallocated
Risk Compensation Air Oualilv I
Management Rideshare
$79,704 $1,053,796 $59,178
$246,729 $9,742,312
$89,238 $84,824 $8,642 $10,429 $334 $901,592
$58,215 $57,255 $7,517 $9,071 $291 $748,303
$111,500 $98,896 $9,943 $11,999 $386 $1,244,367 $1,145,558
$68,629 $59,192 $148 $10 $201,043
$149,705 $83,194 $8,477 $10,229 $328 $292,262 $3,559,019
$159,458 $133,879 $15,948 $19,246 $618 $43,747 $2,026,412 $59,299
$75,631 $97,063 $24,642 $31,375 $1,374 $2,591,968
$197,886 $16,269 $3,575 $3,527 ($102) $159,347 $2,435,572 $312,924
$128,444 $46,970 $1,386 $3,216 $523 $1,061,415
$59,916 $12,460 $297 $690 $112 $351,245
$659,499 $2,111,747 $40,645
$61,726 $21,385 $83,414
$389,998 $345,790 $1,035,300
$55,771 $49,450 $148,052
$95,083 $13,385
$159,481 $159,481
$289,068 $100,144 $390,632
$56,240 $52,852 $152,618
$499,511 $173,049 $675,015
$31,435
$150,939 $150,939
$2,761,356 $1,679,401 $80,575 $99,782 $3,864 $1,234,569 $30,950,760 $113,208 $1,517,781
$2,761,356 $1,679,401 $80,575 $99,782 $3,864 $1,234,569 $30,950,760 $113,208 $1,517,781
IVA/Cap95
08/09/11
Central Service Depanments Total
Building Use $1,112,974
Equipment Use $9,742,312
Mayor $901,592
Council $748,303
City Clerk $2,389,925
City Treasurer $201,043
City Attorney $3,559,019
City Manager $2,085,711
Finance $2,591,968
General Government $2,748,496
Human Resources $1,061,415
Civil Service $351,245
Facilities Management $2,152,392
Utility Support -Fire Emerg. Comm $83,414
Utility Support -ROW Tree Trimming $1,035,300
Utility Support - PW -Real Property $148,052
City Hall Security $108,468
Utility Support -Fire Hazmat $159,481
Utility Support -Police Patrol $390,632
Utility Support -Concrete Maintenance $152,618
Utility Support -Fire Rescue $675,075
Utility Support -Fire Dumpsters $31,435
Utility Support -Police - Infrastr. $150,939
Subtotal $32,581,749
Proposed Costs $32,581,749
San Bernardino Full Cost
Allocated Costs by Department
Summary page 12
Schedule A.012
FY 2011
IVA/Cap95
08/09/11
Departments
Building Use
Equipment Use
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Utility Support -Fire Emerg. Comm
Utility Support -ROW Tree Trimming
Utility Support - PW -Real Property
City Hall Security
Utility Support -Fire Hazmat
Utility Support -Police Patrol
Utility Support -Concrete Maintenance
Utility Support -Fire Rescue
Utility Support -Fire Dumpslers
Utility Support -Police - Infrastr.
Com Dev -Admin
Com Dev - S F Rental Insp
Com Dev -Weed Abatement
Com Dev -Enforcement / Beautifcation
Com Dev -Permits & Customer Svc.
Com Dev - Stormwater Management
Com Dev -Building and Safety
Com Dev -Planning
Com Dev -Land Development
Fire -Admin
Fire -Fire Resuce and Ops.
Fire -Training & Personnel
Fire -Community Risk Reduction
Fire -Disaster Preparedness
Fire -Fleet & Equipment
Fire -Emergency Communications
IT -Admin
IT -Telephone Support
IT -Print Shop
IT -Business Systems
San Bernardino Full Cost Summary page 13
Schedule C.001
Summary of Allocated Costs FY 2011
Total Expenditures Cost Adjustments Total Allocated
$1,277,315
$10,956,004
$734,900
$568,600
$2,004,800
$202,400
$3,674,600
$1,283,000
$1,668,200
$1,741,100 $2,586,500
$564,800
$303,100
$2,043,900
$83,414
$1,035,300
$148,052
$145,644
$159,481
$390,632
$152,618
$675,015
$31,435
$150,939
$925,330
$36,052
$17,371
$101,928
$22,727
$12,630
$33,142
$33,972
$162,732
$8,142,532
$1,107,316
$8,027
$85,156
$8,622
$30,075
$66,325
$173,839
$18,530
$7,871
$21,421
IVA/Cap95
08/09/11
Departments
IT - GIS & Office Automation
IT -Network Services
IT -Client Services
IT -Public Safety Systems
Library -Admin
Library -Support Services
Library -Central Library Services
Library -Branch Library Services
Parks -Admin
Parks -Aquatics
Parks -Sports
Parks -Center for Individual Dev.
Parks -Parks Maint.
Parks • Citywide Activities
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Outdoor Facilities
Parks -Tree Maint.
Parks -Landscape Maint. District
Parks -Cemetery Admin
Parks -Soccer Complex Admin
Parks -Stadium Admin
Drug & Gang Education
Polie -Admin
Police -Animal Control Admin
Police -Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Asset Forfeiture
Police -Downtown & City Hall Security
Police -Parking Control
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel & Training
Police -Traffic Safety
PW -Admin
PW -Capital Projects
San Bernardino Full Cost
Summary of Allocated Costs
To[al Expenditures
Cost Adjustments
Summary page 14
Schedule C.002
FY 2011
Total Allocated
$10,435
$18,858
$9,379
$373,428
$12,316
$44,547
$12,227
$1,108,699
$161,792
$156,843
$40,896
$314,281
$15,578
$40,996
$36,336
$8,967
$731
$362,916
$31,026
$12,111
$24,287
$10,477
$761
$2,200,337
$123,572
$21,836
$22,790
$5,781
$50,325
$22,398
$145,796
$1,574,232
$212,695
$198,468
$202,098
$469,687
$94,802
$168,008
$194,094
$45,026
$50,504
$521,333
$43,628
IVA/Cap95 San Bernardino Full Cost Summary page 15
08/09/11 Schedule C.003
Summary of Allocated Costs FY 2011
Departments Total Expenditures Cost Adjustments Total Allocated
PW -Traffic Engineering
$8,676
PW -Real Property $35,274
PW -Utilities $98,990
PW -Street Maint. $98,594
PW -Graffiti Removal $16 772
PW -Concrete Maint. $39 979
PW -Street Light Maint. $8 788
PW -Traffic Signal Maint. $22,670
Fleet Services-Admin $67,120
Fleet Services -Vehicle Maint. $19,326
IWM -Admin $1,506,523
IWM -Automated Residential Collection $230,759
IWM • Commercial Refuse Collection $224,567
IWM -Street Sweeping $20,012
IWM -Recycling /Environmental Sustainability $21 692
IWM - Right of Way Cleaning $24 121
IWM - Graffti Removal $6,488
SBETA-Adult Employment & Training $27,964
SBETA-Youth Employment & Training $28,864
SBETA- Dislocated Worker Employment Training $22 311
SBETA -Rapid Response Employment Svcs $3,285
SBETA -Other $154,435
EDA
$1,257.933
EDA -Low /Mod $589,841
EDA-CDBG
$153,873
EDA -Home /NIP / NSP $211,451
Water $2,761,356
Sewer $1,679,401
HR -Liability /Risk Management $80,575
HR -Worker's Compensation $99 782
City Manager -Air Quality / Rideshare $3,864
Other
$1,234,569
Unallocated $1 517 781
Direct Billed
$113,208
Total $17,761,930 $14,819,819 $32,581,749
IVA/Cap95 San Bernardino Full Cost Summary page 16
08/09/11
Schedule D.001
Detail of Allo cated Costs FY 2011
Departments Building Use Equipment Use Mayor Council CiN Clerk CiN Treasurer CiN Attomev CiN Manager Finance
Schedule: 1.005 2.004 3.004 4.004 5.008 6.005 7.007 8.009 9.008
Building Use ($1,277,315) $0 $0 $0 $0 $0 $0 $0 $0
Equipment Use $0 ($10,956,004) $0 $0 $0 $0 $0 $0 $0
Mayor $17,783 $48,472 ($940,739) $1,349 $14,821 $4,070 $6,958 $11,553 $19,538
Council $17,783 $6,547 $1,584 ($782,327) $16,213 $3,951 $64,733 $3,469 $7,518
City Clerk $17,783 $51,380 $5,584 $4,857 ($2,507,794) $4,417 $306,057 $7,943 $19,076
City Treasurer $6,132 $3,230 $564 $491 $915 ($250,316) $531 $2,327 $2,340
City Attorney $17,783 $186,108 $10,235 $8,903 $24,774 $6,272 ($4,067,259) $13,146 $32,839
City Manager $17,783 $3,852 $3,574 $3,109 $19,401 $4,862 $14,499 ($2,186,585) $10,086
Finance $26,982 $503,587 $4,646 $4,042 $13,692 $6,083 $19,153 $11,412 ($2,747,691)
General Government $0 $341,992 $4,850 $4,218 $5,579 $4,842 $4,757 $8,950 $13,317
Human Resources $17,783 $53,455 $1,573 $1,368 $8,215 $4,860 $79,452 $5,742 $9,794
Civil Service $6,132 $1,912 $844 $735 $4,290 $4,842 $6,516 $4,395 $3,230
Facilities Management $18,397 $13,157 $5,693 $4,952 $9,969 $5,074 $5,584 $31,937 $37,985
Utility Support -Fire Emerg. Comm $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -ROW Tree Trimming $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support - PW -Real Property $0 $0 $0 $0 $0 $0 $0 $0 $0
City Hall Security $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Fire Hazmat $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support-Police Patrol $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support-Concrete Maintenance $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Fire Rescue $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Fire Dumpsters $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Police - Infrastr. $0 $0 $0 $0 $0 $0 $0 $0 $0
Com Dev-Admin $53,657 $148,686 $4,746 $4,127 $47,152 $5,368 $386,253 $11,595 $17,593
Com Dev - S F Rental Insp $0 $0 $2,416 $2,102 $2,780 $0 $2,370 $4,461 $10,399
Com Dev -Weed Abatement $0 $6,547 $826 $719 $951 $0 $811 $1,526 $3,296
Com Dev-Enforcement/Beautifcation $0 $0 $5,986 $5,207 $19,018 $0 $5,872 $11,048 $27,157
Com Dev-Permits&Customer Svc. $0 $0 $1,724 $1,499 $2,311 $0 $1,691 $3,179 $8,155
Com Dev-Stormwater Management $0 $0 $1,223 $1,063 $1,734 $0 $1,199 $2,256 $3,812
Com Dev-Building and Safety $0 $0 $1,862 $1,619 $8,504 $0 $1,826 $3,436 $8,534
Com Dev-Planning $0 $4,329 $1,816 $1,579 $11,933 $0 $1,781 $3,351 $6,811
Com Dev -Land Development $0 $155,538 $590 $513 $678 $0 $579 $1,089 $2,532
Fire-Admin $115,267 $7,453,211 $7,591 $6,603 $15,642 $5,023 $73,786 $31,432 $38,601
Fire -Fire Resuce and Ops. $0 $0 $73,310 $63,767 $88,611 $0 $71,908 $135,286 $268,244
Fire-Training&Personnel $0 $0 $647 $563 $745 $0 $635 $1,194 $2,119
Fire -Community Risk Reduction $0 $0 $4,333 $3,770 $4,986 $0 $4,251 $7,996 $19,197
Fire-Disaster Preparedness $0 $3,450 $254 $222 $292 $0 $250 $469 $1,155
Fire-Fleet&Equipment $0 $0 $1,933 $1,682 $2,225 $0 $1,897 $3,568 $7,302
Fire-Emergency Communications $0 $0 $2,790 $2,427 $3,210 $0 $2,736 $5,148 $13,019
IT-Admin $26,982 $0 $741 $645 $4,906 $4,852 $2,055 $4,212 $9,335
IT-Telephone Support $0 $0 $1,949 $1,695 $2,241 $0 $1,911 $3,595 $5,805
IVA/Cap95 San Bernardino Full Cost Summary page 17
08/09/11 Sc hedule D.O02
Detail of Allocated Costs FY 2011
Departments General Human Civil Service Facilities Utiliri Support- Utiliri Support- Utiliri Support- Ci Hall Utiliri Support-
Government Resources Management Fire Emerg. ROW Tree PW -Real Securi Fire Hazmat
Comm Trimming ProoerN
Schedule: 10.008 11.007 12.005 13.005 14.004 15.004 16.004 17.005 18.004
Building Use $0 $0 $0 $0 $0 $0 $0 $0 $0
Equipment Use $0 $0 $0 $0 $0 $0 $0 $0 $0
Mayor $58,897 $4,351 $649 $13,375 $0 $0 $0 $4,023 $0
Council $57,336 $10,786 $1,190 $18,594 $0 $0 $0 $4,023 $0
City Clerk $57,982 $10,090 $1,732 $12,070 $0 $0 $0 $4,023 $0
City Treasurer $19,459 $3,194 $541 $6,805 $0 $0 $0 $1,387 $0
City Attorney $58,418 $15,599 $2,489 $12,070 $0 $0 $0 $4,023 $0
City Manager $797,253 $7,314 $866 $16,963 $0 $0 $6 $4,023 $0
Finance $456,414 $10,599 $1,840 $14,938 $0 $0 $0 $6,103 $0
General Government ($4,716,105) $0 $0 $0 $0 $0 $0 $0 $0
Human Resources $381,074 ($1,138,139) $455 $5,545 $0 $0 $0 $4,023 $0
Civil Service $20,202 $1,570 ($364,329) $5,174 $0 $0 $0 $1,387 $0
Facilities Management $60,574 $13,221 $3,322 ($2,257,926) $0 $0 $0 $4,161 $0
Utility Support -Fire Emerg. Comm $0 $0 $0 $0 ($83,414) $0 $0 $0 $0
Utility Support -ROW Tree Trimming $0 $0 $0 $0 $0 ($1,035,300) $0 $0 $0
Utility Support-PW-Real Property $0 $0 $0 $0 $0 $0 ($148,052) $0 $0
City Hall Security $0 $0 $0 $0 $0 $0 $0 ($145,644) $0
Utility Support -Fire Hazmat $0 $0 $0 $0 $0 $0 $0 $0 ($159,481)
Utility Support -Police Patrol $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Concrete Maintenance $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Fire Rescue $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Fire Dumpsters $0 $0 $0 $0 $0 $0 $0 $0 $0
Utility Support -Police - Infrastr. $0 $0 $0 $0 $0 $0 $0 $0 $0
Com Dev-Admin $180,069 $20,833 $5,932 $27,182 $0 $0 $0 $12,137 $0
Com Dev- S F Rental Insp ($1,540) $5,361 $1,149 $0 $0 $0 $0 $6,554 $0
Com Dev-Weed Abatement ($191) $1,177 $253 $0 $0 $0 $0 $1,456 $0
Com Dev-Enforcement/Beautification ($3,306) $12,291 $2,634 $0 $0 $0 $0 $16,021 $0
Com Dev -Permits & Customer Svc. ($1,549) $4,708 $1,009 $0 $0 $0 $0 $0 $0
Com Dev-Stormwater Management $73 $1,046 $224 $0 $0 $0 $0 $0 $0
Com Dev -Building and Safety ($1,081) $5,960 $2,482 $0 $0 $0 $0 $0 $0
Com Dev -Planning ($168) $2,092 $448 $0 $0 $0 $0 $0 $0
Com Dev -Land Development ($376) $1,308 $281 $0 $0 $0 $0 $0 $0
Fire-Admin $252,061 $56,372 $491 $86,452 $0 $0 $0 $0 $0
Fire -Fire Resuce and Ops. $303,094 $82,917 $20,179 $0 $0 $0 $0 $0 $0
Fire-Training&Personnel $1,647 $393 $84 $0 $0 $0 $0 $0 $0
Fire-Community Risk Reduction $30,460 $8,369 $1,794 $0 $0 $0 $0 $0 $0
Fire -Disaster Preparedness $1,895 $523 $112 $0 $0 $0 $0 $0 $0
Fire -Fleet & Equipment $8,692 $2,286 $490 $0 $0 $0 $0 $0 $0
Fire-Emergency Communications $22,176 $10,220 $4,599 $0 $0 $0 $0 $0 $0
IT-Admin $90,409 $3,049 $224 $20,328 $0 $0 $0 $6,101 $0
IT-Telephone Support $699 $523 $112 $0 $0 $0 $0 $0 $0
IVA/Cap95 San Bernardino Full Cost
OS/09/11
Detail of Allocated Costs
Departments Utility SUppOR- Utility SUppOr[- UdIiN $UpeOr[- t/tIIItY Support- Utility SUpUOrt- Total Plan
Police Patrol Concrete Fire Rescue Fire Dumosters Police -Infrastr. Allocated
Maintenance
Schedule: 19.004 20.004 21.004 22.004 23.004
Building Use $0 $0 $0 $0 $0 $0
Equipment Use $0 $0 $0 $0 $0 $0
Mayor $0 $0 $0 $0 $0 $0
Council $0 $0 $0 $0 $0 $0
City Clerk $0 $0 $0 $0 $0 $0
City Treasurer $0 $0 $0 $0 $0 $0
City Attorney $0 $0 $0 $0 $0 $0
City Manager $0 $0 $0 $0 $0 $0
Finance $0 $0 $0 $0 $0 $0
General Government $0 $0 $0 $0 $0 $0
Human Resources $0 $0 $0 $0 $0 $0
Civil Service $0 $0 $0 $0 $0 $0
Facilities Management $0 $0 $0 $0 $0 $0
Utility Support -Fire Emerg. Comm $0 $0 $0 $0 $0 $0
Utility Support -ROW Tree Trimming $0 $0 $0 $0 $0 $0
Utility Support - PW -Real Property $0 $0 $0 $0 $0 $0
City Hall Security $0 $0 $0 $0 $0 $0
Utility Support -Fire Hazmat $0 $0 $0 $0 $0 $0
Utility Support -Police Patrol ($390,632) $0 $0 $0 $0 $0
Utility Support -Concrete Maintenance $0 ($152,618) $0 $0 $0 $0
Utility Support -Fire Rescue $0 $0 ($675,015) $0 $0 $0
Utility Support -Fire Dumpsters $0 $0 $0 ($31,435) $0 $0
Utility Support -Police -Infrastr. $0 $0 $0 $0 ($150,939) $0
Com Dev-Admin $0 $0 $0 $0 $0 $925,330
Com Dev - S F Rental Insp $0 $0 $0 $0 $0 $36,052
Com Dev -Weed Abatement $0 $0 $0 $0 $0 $17,371
Com Dev-Enforcement/Beautification $0 $0 $0 $0 $0 $101,928
Com Dev -Permits & Customer Svc. $0 $0 $0 $0 $0 $22,727
Com Dev-Stormwater Management $0 $0 $0 $0 $0 $12,630
Com Dev -Building and Safety $0 $0 $0 $0 $0 $33,142
Com Dev -Planning $0 $0 $0 $0 $0 $33,972
Com Dev -Land Development $0 $0 $0 $0 $0 $162,732
Fire-Admin $0 $0 $0 $0 $0 $8,142,532
Fire -Fire Resuce and Ops. $0 $0 $0 $0 $0 $1,107,316
Fire-Training&Personnel $0 $0 $0 $0 $0 $8,027
Fire-Community Risk Reduction $0 $0 $0 $0 $0 $85,156
Fire -Disaster Preparedness $0 $0 $0 $0 $0 $8,622
Fire -Fleet & Equipment $0 $0 $0 $0 $0 $30,075
Fire -Emergency Communications $0 $0 $0 $0 $0 $66,325
IT-Admin $0 $0 $0 $0 $0 $173,839
IT-Telephone Support $0 $0 $0 $0 $0 $18,530
Summary page 18
Schedule D.003
FY 2011
IVA/Cap95 San Bernardino Full Cost Summary page 19
08/09/11 Schedule D.004
Detail of Alloc ated Costs FY 2011
Departments Building Use Equipment Use Mayor Council Ci Clerk CiN Treasurer CiN Attorney CiN Manager Finance
IT-Print Shop $0 $0 $685 $595 $788 $0 $671 $1,263 $2,793
IT-Business Systems $0 $0 $1,994 $1,734 $2,295 $0 $1,956 $3,680 $7,301
IT-GIS8Office Automation $0 $0 $967 $841 $1,113 $0 $948 $1,783 $3,567
IT-Network Services $0 $0 $1,893 $1,647 $2,179 $0 $1,857 $3,494 $6,112
IT-Client Services $0 $0 $810 $705 $932 $0 $794 $1,494 $3,137
IT -Public Safety Systems $0 $0 $0 $0 $0 $0 $0 $0 $0
Library-Admin $153,169 $0 $1,437 $1,250 $4,645 $4,934 $10,697 $19,709 $15,554
Library-Support Services $0 $0 $1,152 $1,003 $1,326 $0 $1,131 $2,127 $3,164
Library -Central library Services $0 $0 $2,904 $2,527 $3,342 $0 $2,849 $5,360 $21,891
Library -Branch Library Services $0 $0 $798 $694 $919 $0 $783 $1,473 $6,980
Parks-Admin $223,072 $10,968 $4,713 $4,100 $22,412 $4,942 $41,773 $37,062 $36,503
Parks-Aquatics $0 $0 $604 $525 $1,953 $0 $592 $1,115 $23,963
Parks-Sports $0 $152,677 $199 $173 $229 $0 $195 $368 $2,461
Parks-Center for Individual Dev. $0 $11,973 $647 $563 $1,073 $0 $635 $1,194 $7,250
Parks -Parks Maint. $0 $239,384 $5,251 $4,568 $10,312 $0 $5,150 $9,690 $26,486
Parks -Citywide Activities $0 $15,321 $0 $0 $0 $0 $0 $0 $0
Parks -Recreation /Community Program $0 $0 $1,828 $1,590 $4,088 $0 $1,793 $3,372 $13,755
Parks-Senior Services $0 $0 $884 $769 $2,010 $381 $867 $1,631 $7,946
Parks-Special Events $D $3,826 $472 $410 $543 $0 $462 $869 $1,911
Parks-Outdoor Facilities $0 $0 $80 $70 $92 $0 $79 $149 $221
Parks-Tree Maint. $0 $360,958 $0 $0 $133 $0 $0 $0 $1,825
Parks-Landscape Maint. District $0 $0 $2,765 $2,405 $3,182 $0 $2,713 $5,105 $7,594
Parks-Cemetery Admin $862 $0 $540 $470 $622 $4,842 $530 $997 $2,243
Parks-Soccer Complex Admin $0 $0 $1,265 $1,100 $1,988 $4,842 $1,240 $5,172 $7,427
Parks-Stadium Admin $D $0 $308 $268 $355 $4,842 $302 $3,406 $844
Drug & Gang Education $D $0 $84 $73 $96 $1 $82 $154 $230
Polie-Admin $177,190 $9,758 $23,451 $20,398 $35,944 $5,272 $1,376,296 $93,991 $116,406
Police-Animal Control Admin $10,065 $0 $1,633 $1,421 $5,730 $5,123 $21,504 $45,588 $7,678
Police-Animal Control Field Svcs $0 $0 $1,626 $1,415 $1,873 $0 $1,596 $3,002 $8,573
Police-Animal Control Shelter Svcs $0 $0 $1,518 $1,321 $1,747 $0 $1,489 $2,802 $6,906
Police-Asset Forteiture $0 $0 $637 $553 $732 $0 $624 $1,173 $1,747
Police -Downtown & City Hall Security $0 $46,020 $222 $194 $257 $0 $219 $411 $2,892
Police -Parking Control $0 $10,928 $0 $0 $0 $12 $7,961 $0 $3,497
Police-Support Services $0 $108,247 $2,425 $2,110 $4,119 $0 $2,379 $4,475 $11,221
Police -Patrol Field Services $0 $175,053 $78,191 $68,013 $91,029 $0 $76,696 $144,294 $309,659
Police-Patrol COPPS $0 $15,403 $11,359 $9,880 $13,069 $0 $11,141 $20,963 $45,537
Police-Gangs/Violent Crimes $0 $19,937 $11,548 $10,045 $13,421 $0 $11,328 $21,310 $43,115
Police-Traffc $0 $6,414 $9,897 $8,608 $12,716 $233 $9,707 $18,264 $60,659
Police-General Investigations $0 $22,695 $26,788 $23,301 $31,354 $0 $26,276 $49,435 $106,311
Police-Forensics-Property $0 $1,388 $4,549 $3,957 $5,235 $0 $4,462 $8,396 $20,794
Police-Dispatch $0 $4,675 $6,423 $5,587 $7,390 $0 $6,300 $11.854 $35,885
Police-Records $0 $12,120 $6,356 $5,529 $7,446 $196 $6,235 $11,728 $35,245
Police - Personnel B Training $0 $646 $2,944 $2,561 $3,387 $0 $2,888 $5,434 $11,277
IVA/Cap95 San Bernardino Full Cost Summary page 20
08/09/11 Sc hedule D.005
Detail of All ocated Costs FY 2011
Departments General Human Civil Service Facilities Utility Support- Utili ty Suooort- Utilit y Support- Ci Hall Utility Suooort-
Government Resources Manaoement Fire Emerg. ROW Tree PW -Real Securi Fire Hazmat
Comm Trimming Property
IT-Print Shop ($194) $1,046 $224 $0 $0 $0 $0 $0 $0
IT-Business Systems ($79) $2,092 $448 $0 $0 $0 $0 $0 $0
IT - GIS & Office Automation ($54) $1,046 $224 $0 $0 $0 $0 $0 $0
IT-Network Services $406 $1,046 $224 $0 $0 $0 $0 $0 $0
IT-Client Services ($400) $1,570 $337 $0 $0 $0 $0 $0 $0
IT -Public Safety Systems $0 $0 $0 $0 $0 $0 $0 $0 $0
Library-Admin ($89) $1,570 $337 $160,215 $0 $0 $0 $0 $0
library-Suppon Services ($763) $2,616 $560 $0 $0 $0 $0 $0 $0
Library-Central Library Services ($1,631) $6,016 $1,289 $0 $0 $0 $0 $0 $0
Library -Branch Library Services $262 $262 $56 $0 $0 $0 $0 $0 $0
Parks-Admin $1,228 $23,636 $5,388 $692,902 $0 $0 $0 $0 $0
Parks-Aquatics $58 $73,799 $59,183 $0 $0 $0 $0 $0 $0
Parks- Sports ($222) $628 $135 $0 $0 $0 $0 $0 $0
Parks-Center for Individual Dev. ($212) $1,046 $224 $16,503 $0 $0 $0 $0 $0
Parks-Parks Maint. ($2,590) $12,209 $3,821 $0 $0 $0 $0 $0 $0
Parks-Citywide Activities ($187) $365 $79 $0 $0 $0 $0 $0 $0
Parks -Recreation /Community Program ($1,004) $9,849 $5,725 $0 $0 $0 $0 $0 $0
Parks -Senior Services ($389) $3,658 $1,988 $16,591 $0 $0 $0 $0 $0
Parks -Special Events $61 $340 $73 $0 $0 $0 $0 $0 $0
Parks -Outdoor Facilities $40 $0 $0 $0 $0 $0 $0 $0 $0
Parks -Tree Maint. $0 $0 $0 $0 $0 $0 $0 $0 $0
Parks-Landscape Maint. District ($2,901) $8,369 $1,794 $0 $0 $0 $0 $0 $0
Parks -Cemetery Admin ($265) $1,046 $224 $0 $0 $0 $0 $0 $0
Parks -Soccer Complex Admin $173 $889 $191 $0 $0 $0 $0 $0 $0
Parks -Stadium Admin $152 $0 $0 $0 $0 $0 $0 $0 $0
Drug & Gang Education $41 $0 $0 $0 $0 $0 $0 $0 $0
Polie-Admin $39,934 $29,202 $8,358 $264,137 $0 $0 $0 $0 $0
Police-Animal Control Admin ($1,060) $7,701 $2,426 $15,763 $0 $0 $0 $0 $0
Police -Animal Control Field Svcs ($1,330) $4,184 $897 $0 $0 $0 $0 $0 $0
Police-Animal Control Shelter Svcs ($1,117) $5,698 $2,426 $0 $0 $0 $0 $0 $0
Police-Asset Forfeiture $315 $0 $0 $0 $0 $0 $0 $0 $0
Police • Downtown & City Hall Security $110 $0 $0 $0 $0 $0 $0 $0 $0
Police -Parking Control $0 $0 $0 $0 $0 $0 $0 $0 $0
Police -Support Services $8,280 $2,092 $448 $0 $0 $0 $0 $0 $0
Police -Patrol Field Services $450,440 $140,010 $40,847 $0 $0 $0 $0 $0 $0
Police-Patrol COPPS $64,289 $17,338 $3,716 $0 $0 $0 $0 $0 $0
Police -Gangs /Violent Crimes $51,378 $13,494 $2,892 $0 $0 $0 $0 $0 $0
Police-Traffic $56,929 $15,376 $3,295 $0 $0 $0 $0 $0 $0
Police-General Investigations $138,563 $37,029 $7,935 $0 $0 $0 $0 $0 $0
Police -Forensics -Property $34,462 $9,519 $2,040 $0 $0 $0 $0 $0 $0
Police-Dispatch $61,580 $21,334 $6,980 $0 $0 $0 $0 $0 $0
Police-Records $70,394 $28,021 $10,824 $0 $0 $0 $0 $0 $0
Police-PersonnelBTraining $12,079 $3,138 $672 $0 $0 $0 $0 $0 $0
IVAICap95 San Bernardino Full Cost
08/09/11
Detail of Al located Costs
Departments Utility Support- Utility Support- Utility Support- Utililv Support- Utility Support- Total Plan
Police Patrol Concrete Fire Rescue Fire Dumpsters Police- Infrastr. Allocated
Maintenance
IT -Print Shop $0 $0 $0 $0 $0 $7,871
IT-Business Systems $0 $0 $0 $0 $0 $21,421
IT-GIS8Oftice Automation $0 $0 $0 $0 $0 $10,435
IT-Network Services $0 $0 $0 $0 $0 $18,858
IT -Client Services $0 $0 $0 $0 $0 $9,379
IT -Public Safety Systems $0 $0 $0 $0 $0 $0
Library-Admin $0 $0 $0 $0 $0 $373,428
Library -Support Services $0 $0 $0 $0 $0 $12,316
Library -Central Library Services $0 $0 $0 $0 $0 $44,547
Library -Branch Library Services $0 $0 $0 $0 $0 $12,227
Parks-Admin $0 $0 $0 $0 $0 $1,108,699
Parks-Aquatics $0 $0 $0 $0 $0 $161,792
Parks -Sports $0 $0 $0 $0 $0 $156,843
Parks -Center for Individual Dev. $0 $0 $0 $0 $0 $40,896
Parks -Parks Maint. $0 $0 $0 $0 $0 $314,281
Parks -Citywide Activities $0 $0 $0 $0 $0 $15,578
Parks -Recreation /Community Program $0 $0 $0 $0 $0 $40,996
Parks -Senior Services $0 $0 $0 $0 $0 $36,336
Parks -Special Events $0 $0 $0 $0 $0 $8,967
Parks -Outdoor Facilities $0 $0 $0 $0 $0 $731
Parks -Tree Maint. $0 $0 $0 $0 $0 $362,916
Parks -Landscape Maint. District $0 $0 $0 $0 $0 $31,026
Parks-Cemetery Admin $0 $0 $0 $0 $0 $12,111
Parks-Soccer Complex Admin $0 $0 $0 $0 $0 $24,287
Parks -Stadium Admin $0 $0 $0 $0 $0 $10,477
Drug 8 Gang Education $0 $0 $0 $0 $0 $761
Polie-Admin $0 $0 $0 $0 $0 $2,200,337
Police -Animal Control Admin $0 $0 $0 $0 $0 $123,572
Police-Animal Control Field Svcs $0 $0 $0 $0 $0 $21,836
Police -Animal Control Shelter Svcs $0 $0 $0 $0 $0 $22,790
Police -Asset Forfeiture $0 $0 $0 $0 $0 $5,781
Police -Downtown 8 City Hall Security $0 $0 $0 $0 $0 $50,325
Police -Parking Control $0 $0 $0 $0 $0 $22,398
Police -Support Services $0 $0 $0 $0 $0 $145,796
Police -Patrol Field Services $0 $0 $0 $0 $0 $1,574,232
Police -Patrol COPPS $0 $0 $0 $0 $0 $212,695
Police -Gangs! Violent Crimes $0 $0 $0 $0 $0 $198,468
Police-Traffc $0 $0 $0 $0 $0 $202,098
Police-General Investigations $0 $0 $0 $0 $0 $469,687
Police-Forensics-Property $0 $0 $0 $0 $0 $94,802
Police -Dispatch $0 $0 $0 $0 $0 $168,008
Police -Records $0 $0 $0 $0 $0 $194,094
Police -Personnel 8 Training $0 $0 $0 $0 $0 $45,026
Summary page 21
Schedule D.006
FY 2011
IVA/Cap95
08/09/11
Departments
Police -Traffc Safety
PW-Admin
PW -Capital Projects
PW -Traffic Engineering
PW -Real Property
PW -Utilities
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW -Traffic Signal Maint.
Fleet Services -Admin
Fleet Services -Vehicle Maint.
IWM -Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM -Graffiti Removal
SBETA -Adult Employment 8 Training
SBETA -Youth Employment & Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
SBETA -Other
EDA
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Worker's Compensation
City Manager -Air Quality / Rideshare
Other
Subtotal
Direct Bill
Unallocated
Total
San Bernardino Full Cost Summary page 22
Schedule D.OO7
Detail of Allocated Costs FY 2011
Building Use Equipment Use Mayor Council Ci Clerk Citv Treasurer City Attorney City Manager Finance
$0 $0 $2,646 $2,301 $3,044 $0 $2,595 $4,882 $33,724
$41,496 $12,986 $3,966 $3,449 $5,813 $4,864 $130,947 $26,565 $31,038
$0 $0 $1,751 $1,523 $15,429 $0 $1,717 $3,230 $12,926
$0 $0 $676 $590 $1,641 $0 $665 $1,252 $2,777
$0 $7,310 $501 $437 $20,842 $0 $1,819 $925 $2,382
$0 $0 $10,711 $9,317 $12,324 $0 $10,505 $19,765 $30,323
$0 $56,109 $2,142 $1,863 $3,590 $0 $2,101 $3,952 $7,820
$0 $3,770 $644 $561 $1,007 $0 $632 $1,190 $4,050
$0 $25,685 $1,180 $1,027 $1,625 $0 $1,158 $2,179 $5,067
$0 $0 $908 $790 $1,178 $0 $891 $1,675 $2,721
$0 $0 $2,131 $1,854 $2,913 $0 $2,090 $3,935 $7,219
$0 $0 $4,482 $3,899 $7,125 $4,842 $4,396 $8,272 $25,995
$o $a $o $o $o $o $o $o $1o,as2
$0 $389,571 $36,516 $31,763 $44,523 $4,842 $194,973 $246,196 $106,198
$0 $0 $21,197 $18,438 $27,021 $1,406 $20,792 $39,117 $76,453
$0 $0 $18,767 $16,325 $23,054 $1,405 $18,408 $34,634 $74,342
$0 $0 $1,733 $1,508 $2,128 $0 $1,701 $3,200 $7,042
$0 $0 $2,106 $1,832 $2,956 $0 $2,065 $3,887 $6,696
$0 $0 $1,776 $1,546 $2,045 $0 $1,744 $3,281 $9,901
$0 $0 $612 $533 $705 $0 $601 $1,131 $1,681
$0 $0 $2,602 $2,263 $2,994 $0 $2,553 $4,803 $9,759
$0 $0 $2,728 $2,372 $3,138 $0 $2,676 $5,034 $9,765
$0 $0 $2,070 $1,801 $2,382 $0 $2,030 $3,820 $7,637
$0 $0 $334 $290 $385 $0 $328 $618 $1,055
$2,241 $D $0 $0 $3,319 $0 $0 $40,110 $101,409
$170,091 $0 $115,523 $100,484 $146,480 $4,842 $269,151 $199,148 $130,546
$0 $0 $82,647 $71,888 $95,092 $0 $81,066 $124,794 $93,394
$0 $0 $21,560 $18,754 $24,806 $0 $21,148 $32,555 $24,365
$0 $0 $29,628 $25,771 $34,089 $0 $29,061 $44,738 $33,480
$0 $0 $89,238 $58,215 $111,500 $68,629 $149,705 $159,458 $75,631
$0 $246,729 $84,824 $57,255 $98,896 $59,192 $83,194 $133,879 $97,063
$0 $0 $8,642 $7,517 $9,943 $148 $8,477 $15,948 $24,642
$0 $0 $10,429 $9,071 $11,999 $0 $10,229 $19,246 $31,375
$0 $0 $334 $291 $386 $0 $328 $618 $1,374
$79,704 $0 $0 $0 $0 $10 $292,262 $43,747 $0
($59,178) $0 $0 $0 ($1,145,558) $0 $0 ($59,299) $0
$59,178
$1,145,558 $59,299
$0 $0 _
$0 _
$0 $0 _
$0 _
$0 $0 $0
IVAICap95 San Bernardino Full Cost Summary page 23
08/09/11 Sc hedule D.008
Detail of All ocated Costs FY 2011
Departments General Human Civil Service Facilities Utility Support- Utility Support- Utilit y Support- Ci Hall Utility Support-
Government Resources Management Fire Emerg. ROW Tree PW -Real Securi Fire Hazmat
Comm Trimming Property
Police -Traffic Safety $1,312 $0 $0 $0 $0 $0 $0 $0 $0
PW-Admin $74,908 $20,656 $8,447 $152,175 $0 $0 $0 $4,023 $0
PW -Capital Projects ($3,618) $8,787 $1,883 $0 $0 $0 $0 $0 $0
PW-Traf(c Engineering ($197) $1,046 $224 $0 $0 $0 $0 $0 $0
PW -Real Property ($339) $1,151 $246 $0 $0 $0 $0 $0 $0
PW -Utilities $4,775 $1,046 $224 $0 $0 $0 $0 $0 $0
PW -Street Maint. ($72) $12,407 $8,682 $0 $0 $0 $0 $0 $0
PW - Graffti Removal ($349) $3,345 $1,922 $0 $0 $0 $0 $0 $0
PW -Concrete Maint. ($482) $2,092 $448 $0 $0 $0 $0 $0 $0
PW -Street Light Maint. $317 $262 $56 $0 $0 $0 $0 $0 $0
PW -Traffic Signal Maint. ($12) $2,092 $448 $0 $0 $0 $0 $0 $0
Fleet Services-Admin $621 $5,175 $2,313 $0 $0 $0 $0 $0 $0
Fleet Services -Vehicle Maint. ($6,408) $12,552 $2,690 $0 $0 $0 $0 $0 $0
IWM-Admin $14,467 $11,186 $4,806 $0 $303 $299,512 $42,831 $0 $0
IWM-Automated Residential Collection ($975) $22,490 $4,820 $0 $0 $0 $0 $0 $0
IWM -Commercial Refuse Collection ($577) $27,498 $10,711 $0 $0 $0 $0 $0 $0
IWM -Street Sweeping ($476) $2,616 $560 $0 $0 $0 $0 $0 $0
IWM -Recycling /Environmental Sustainability $243 $1,570 $337 $0 $0 $0 $0 $0 $0
IWM -Right of Way Cleaning ($1,255) $4,184 $897 $0 $0 $0 $0 $0 $0
IWM -Graffiti Removal ($364) $1,308 $281 $0 $0 $0 $0 $0 $0
SBETA -Adult Employment & Training $56 $2,416 $518 $0 $0 $0 $0 $0 $0
SBETA-Youth Employment&Training $48 $2,555 $548 $0 $0 $0 $0 $0 $0
SBETA -Dislocated Worker Employment Training ($94) $2,195 $470 $0 $0 $0 $0 $0 $0
SBETA -Rapid Response Employment Svcs $BS $157 $33 $0 $0 $0 $0 $0 $0
SBETA-Other $0 $4,074 $3,282 $0 $0 $0 $0 $0 $0
EDA $47,376 $21,354 $4,147 $0 $0 $0 $0 $48,791 $0
EDA -Low /Mod $40,960 $0 $0 $0 $0 $0 $0 $0 $0
EDA-CDBG $10,685 $0 $0 $0 $0 $0 $0 $0 $0
EDA -Home /NIP / NSP $14,684 $0 $0 $0 $0 $0 $0 $0 $0
Water $197,886 $128,444 $59,916 $0 $61,726 $389,998 $55,771 $0 $159,481
Sewer $16,269 $46,970 $12,460 $0 $21,385 $345,790 $49,450 $0 $0
HR -Liability /Risk Management $3,575 $1,386 $297 $0 $0 $0 $0 $0 $0
HR -Worker's Compensation $3,527 $3,216 $690 $0 $0 $0 $0 $0 $0
City Manager- Air Quality / Rideshare ($102) $523 $112 $0 $0 $0 $0 $0 $0
Other $159,347 $0 $0 $659,499 $0 $0 $0 $0 $0
Subtotal ($312,924) $0 $0 ($40,645) $0 $0 $0 ($13,385) $0
Direct Bill $40,645 $13,385
Unallocated $312,924 _
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
IVA/Cap95
08/09/11
Departments
Police -Traffic Safety
PW -Admin
PW - Capital Projects
PW -Traffic Engineering
PW -Real Property
PW -Utilities
PW - Street Maint.
PW - Gratfdi Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW -Traffic Signal Maint.
Fleet Services -Admin
Fleet Services -Vehicle Maint.
IWM -Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM -Graffiti Removal
SBETA -Adult Employment & Train ing
SBETA -Youth Employment & Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
SBETA -Other
EDA
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Workers Compensation
City Manager -Air Quality / Rideshare
Other
Subtotal
Direct Bill
Unallocated
Total
San Bernardino FDII Cost
Detail of Allocated Costs
Utility SUDDOR- Utlllty SUDDUrt- Utility SUDDOrt- Utility $UDDOrt- Utlllty $UDDOIt- Total Plan
Police Patrol Concrete Fire Rescue Fire Dumpsters
l Police - Infrastr. Allocated
Maintenance
$0 $0 $0 $0 $0 $50,504
$0 $0 $0 $0 $0 $521,333
$0 $0 $0 $0 $0 $43,628
$0 $0 $0 $0 $0 $8,676
$0 $0 $0 $0 $0 $35,274
$0 $0 $0 $0 $0 $98,990
$0 $0 $0 $0 $0 $98,594
$0 $0 $0 $0 $0 $16,772
$0 $0 $0 $0 $0 $39,979
$0 $0 $0 $0 $0 $8,798
$0 $0 $0 $0 $0 $22,670
$0 $0 $0 $0 $0 $67,120
$0 $0 $0 $0 $0 $19,326
$1,420 $43,526 $2,455 $31,435 $0 $1,506,523
$0 $0 $0 $0 $0 $230,759
$0 $0 $0 $0 $0 $224,567
$0 $0 $0 $0 $0 $20,012
$0 $0 $0 $0 $0 $21,692
$0 $0 $0 $0 $0 $24,121
$0 $0 $0 $0 $0 $6,488
$0 $0 $0 $0 $0 $27,964
$0 $0 $0 $0 $0 $28,864
$0 $0 $0 $0 $0 $22,311
$0 $0 $0 $0 $0 $3,285
$0 $0 $0 $0 $0 $154,435
$0 $0 $0 $0 $0 $1,257,933
$0 $0 $0 $0 $0 $589,841
$0 $0 $0 $0 $0 $153,873
$0 $0 $0 $0 $0 $211,451
$289,068 $56,240 $499,511 $0 $150,939 $2,761,356
$100,144 $52,852 $173,049 $0 $0 $1,679,401
$0 $0 $0 $0 $0 $80,575
$0 $0 $0 $0 $0 $99,782
$0 $0 $0 $0 $0 $3,864
$0 $0 $0 $0 $0 $1,234,569
$0 $0 $0 $0 $0 $30,950,760
$113,208
$1,517,781
$0 $0 _
$0 $0 $0 $32,581,749
Summary page 24
Schedule D.009
FY 2011
IVA/Cap95
08/09/11
Department
1 -Building Use
1.003 City Hall
1.004 Other
2 -Equipment Use
2.003 Equipment Use
10 -Mayor
3.003 Citywide Support
20 -Council
4.003 Citywide Support
30 -City Clerk
5.003 Admin
5.004 Admin -SEI Filings
5.005 Admin -Boards & Commission Support
5.006 Elections
5.007 Records Management
40 -City Treasurer
6.003 Investments
6.004 Banking & Cashiering Services
50 -City Attorney
7.003 Municipal Legal Services
7.004 Litigation
7.005 Prosecution
7.006 Economic Development Agency Services
100 -City Manager
8.003 Administration
8.004 Communications and Community Relations
8.005 Grants Coordination
8.006 Intergovernmental Relations
8.007 Organizational Effectiveness
8.008 Neighborhood Services
720 -Finance
9.003 General Accounting
San Bernardino Full Cost
Summary of allocation basis
Summary page 25
Schedule E.001
FY 2011
Basis of allocation
Occupied Square Footage by Department /Program
Depreciated costs by Department /Program
Depreciable Cost of General Fund Assets per Department /Division
Adjusted Operating Budget per Department /Program
Adjusted Operating Budget per Dept. /Program Water & Sewer Treatment @ 250
Discount
Adjusted Operating Budget per Department /Program
Number of SEI Filings per Dept. /Program
Number of Boards R Commissions per Dept. /Program
Adjusted Operating Budget per Department /Program
Number of Agenda Items per Dept. /Program
Equal to all Departments
Number of Cash Receipts per Dept. /Program
Level of Effort Provided to each Dept. /Program
Level of Effort Provided to each Dept. /Program
Adjusted Operating Budget per Dept. /Program
Direct to EDA
Adjusted Operating Budget per Depl. /Program, Water, Sewer Treatment, &EDA
Discounted by 25%
Adjusted Operating Budget per Dept. /Program
Number of Grants per Department /Program
Amount of Legislative Actions per Department /Program
Number of Internal Audif Issues per Dept. /Program
Adjusted Operating Budget per Depl. /Program
Adjusted Operating Budget per Dept. /Program, Water & Sewer Treatment Discounted
by 25%
IVA/Cap95
08/09/11
Department
9.004 Payroll / Benefts
9.005 Purchasing
9.006 Budget
9.007 Grants
90 -General Government
10.003 Non-Departmental
10.004 Professional Contracts
10.005 Charter 186
10.006 PERS
10.007 Lease Payments
110 -Human Resources
11.003 Administration
11.004 Employee Services
t 1.005 Workforce Planning 8 Retention -Recruits
t 1.006 Workforce Planning 8 Retention -Training
140 -Civil Service
12.003 Administration
12.004 Employment Services
4003637 -Facilities Management
13.003 Custodial Maintenance
13.004 Building Maintenance
3 -Utility Support -Fire Emerg. Comm
14.003 Utility Support
4 -Utility Support -ROW Tree Trimming
15.003 Utility Support
5 -Utility Support - PW -Real Property
16.003 Utility Support
6 -City Hall Security
17.003 City Hall Building
17.004 EDA Building
7 -Utility Suppon -Fire Hazmat
San Bernardino Full Cost Summary page 26
Schedule E.002
Summary of allocation basis FY 2011
Basis of allocation
Number of Payroll Transactions per Department /Program
Adjusted Operating Budget per Dept. /Program, Water 8 Sewer Treatment Discounted
by 25°/
Adjusted Operating Budget per Department /Program (Excluding Water, Sewer
Treatment, &EDA)
Number of Grants per Department /Program
Adjusted Operating Budget per Dept. /Program
Budgeted Contract Amounts per Department
Number of FTE per Police and Fire programs
Number of FTE per Department /Program
Breakdown of Debt Budget per Department
Number of FTE per Dept. /Program
Number of FTE per Dept. /Program (discounting Water & Sewer Treatment by 25°/ )
Number of Recruitments per Dept. /Program
Number of Trainings per Dept. /Program
Number of FTE per Dept. /Program
Number of Recruitments per Dept. /Program
Number of Custodial Hours (yeary) per Department /Program
Occupied Square Footage
Estimated Level of Support
Estimated Level of Support
Estimated Level of Support
Occupied Square Footage by Department /Program
Direct Allocation to EDA
IVA/Cap95 San Bernardino Full Cost
08/09/11
Summary of allocation basis
Department Basis of allocation
18.003 Utility Support Estimated Level of Support
8 -Utility Support -Police Patrol
19.003 Utility Support Estimated Level of Support
9 -Utility Support -Concrete Maintenance
20.003 Concrete Maintenance Estimated Level of Support
11 -Utility Support -Fire Rescue
21.003 Utility Support Estimated Level of Support
12 - Utilily Support -Fire Dumpsters
22.003 Utility Support Estimated Level of Support
13 -Utility Support -Police - Infrastr.
23.003 Utility Support Estimated Level of Support
Summary page 27
Schedule E.003
FY 2011
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Departmental cost adjustments:
Building Use
Total departmental cost adjustments:
Total to be allocated
San Bernardino Full Cost
Building Use
Costs to be allocated
1 st Allocation 2nd Allocation
$1,277,315
$1,277,315
Sub-total
Detail page 28
Schedule 1.001
FY 2011
Total
$1,277,315
IVA/Cap95
08/09/11
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
Building Use
Functional Cast
Allocable Costs
1st Allocation
Functional Cast
Allocable Costs
2nd Allocation
San Bernardino Full Cost
Building Use
Schedule of costs to be
allocated by function
Total General 8 Admin
Ci Hall
Detail page 29
Schedule 1.002
FY 2011
Other
$1,277,315 $321,941 $955,374
$1,277,315 $321,941 $955,374
$1,277,315 $321,941 $955,374
51,277,315 $321,941 8955,374
Total allocated
IVA/Cap95
08/09/11
User Department
City Attorney
City Clerk
Council
City Manager
Civil Service
Com Dev -Admin
Facilities Management
Finance
Human Resources
IT -Admin
Mayor
PW -Admin
City Treasurer
Water
Subtotal
Direct Billed
Total
(A) Alloc basis:
San Bernardino Full Cost Detail page 30
Schedule 1.003
Building Use FY 2011
Detail allocation of
City Hall
Allocation UnitstAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
5,800 5.524% $17,783 $17,783 $17,783
5,800 5.524% $17,783 $17,783 $17,783
5,800 5.524 °/ $17,783 $17,783 $17,783
5,800 5.524 % $17,783 $17,783 $17,783
2,000 1.905 % $6,132 $6,132 $6,132
17,500 16.667 % $53,657 $53,657 $53,657
6,000 5.714 % $18,397 $18,397 $18,397
8,800 8.381 % $26,982 $26,982 $26,982
5,800 5.524 % $17,783 $17,783 $17,783
8,800 8.381 % $26,982 $26,982 $26,982
5,800 5.524% $17,783 $17,763 $17,783
5,800 5.524% $17,783 $17,783 $17,783
2,000 1.905 % $6,132 $6,132 $6,132
19,300 18.379% $59,178 ($59,178)
105,000 100.000 % $321,941 ($59,178) $262,763 $262,763
$59,178 $59,178 $59,178
105,000 1~a 321,941 ~ 321,941 ~ X21,941
Occupied Square Footage by Department /Program
Source: Facilities
IVA/Cap95 San Bernardino Full Cost Detail page 31
OS/09/11 Schedule 1.004
Building Use FY 2011
Detail allocation of
Other
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
SBETA-Other 2,241 0.235% $2,241 $2,241 $2,241
Fire-Admin 115,267 12.065% $115,267 $115,267 $115,267
Polie-Admin 177,190 18.547% $177,190 $177,190 $177,190
Police -Animal Control Admin 10,065 1.054 % $10,065 $10,065 $10,065
Parks -Admin 223,072 23.349 % $223,072 $223,072 $223,072
PW -Admin 23,713 2.482 % $23,713 $23,713 $23,713
Library-Admin 153,169 16.032% $153,169 $153,169 $153,169
Other 79,704 8.343 °/ $79,704 $79,704 $79,704
Parks -Cemetery Admin 862 0.090 °/ $862 $662 $862
EDA 170,090 17.803 °/ $170,091 $170,091 $170,091
Total 955,373 100.000 % $955,374 $955,374 $955,374
(A) Alloc basis: Depreciated costs by Department I Program
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 32
08/09/11 Schedule 1.005
Building Use FY 2011
Departmental Cost
Allocation Summary
Total Ci Hall Other
Mayor $17,783 $17,783
Council $17,783 $17,783
City Clerk $17,783 $17,783
City Treasurer $6,132 $6,132
City Attorney $17,783 $17,783
City Manager $17,783 $17,783
Finance $26,982 $26,982
Human Resources $17,783 $17,783
Civil Service $6,132 $6,132
Facilities Management $18,397 $18,397
Com Dev-Admin $53,657 $53,657
Fire -Admin $115,267 $115,267
IT -Admin $26,982 $26,982
Library -Admin $153,169 $153,169
Parks -Admin $223,072 $223,072
Parks -Cemetery Admin $862 $862
Polie -Admin $177,190 $177,190
Police -Animal Control Admin $10,065 $10,065
PW -Admin $41,496 $17,783 $23,713
SBETA -Other $2,241 $2.241
EDA $170,091 $170,091
Water
Other $79,704 $79,704
Subtotal $1,218,137 $262,763 $955,374
Direct Billed $59,178 $59,178
Tolal 1, 77, 5 955,374
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Departmental cost adjustments:
Equipment Use
Total departmental cost adjustments:
Total to be allocated
San Bernardino Full Cost
Equipment Use
Costs to be allocated
1 st Allocation 2nd Allocation
$10,956,004
$10,956,004
Sub-total
Detail page 33
Schedule 2.001
FY 2011
Total
$10,956,004
$i~0;95&;004
IVA/Cap95 San Bernardino Full Cost
08/09/11
Equipment Use
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
Equipment Use $10,956,004
Functional Cost $10,956,004
Allocable Costs $10,956,004
1st Allocation $10,956,004
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General & Admin
Detail page 34
Schedule 2.002
FY 2011
Equipment Use
$10,956,004
$10,956,004
$10,956,004
E1o,9ss,ooa
-$10,95€,064
IVA/Cap95 San Bernardino Full Cost Detail page 35
08/09111 Schedule 2.003
Equipment Use FY 2011
Detail allocation of
Equipment Use
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 48,472 0.442 % $48,472 $48,472 $48,472
Council 6,547 0.060 % $6,547 $6,547 $6,547
City Clerk 51,380 0.469 °/ $51,380 $51,380 $51,380
City Treasurer 3,230 0.029 % $3,230 $3,230 $3,230
City Attorney 186,108 1.699% $186,108 $186,108 $186,108
General Government 341,992 3.122 % $341,992 $341,992 $341,992
City Manager 3,852 0.035 °/ $3,852 $3,852 $3,852
Human Resources 53,455 0.488 °/ $53,455 $53,455 $53,455
Finance 503,587 4.596 °/ $503,587 $503,587 $503,587
Civil Service 1,912 0.017% $1,912 $1,912 $1,912
Com Dev-Admin 148,686 1.357% $148,686 $148,686 $148,686
Com Dev -Weed Abatement 6,547 0.060 % $6,547 $6,547 $6,547
Com Dev -Planning 4,329 0.040 % $4,329 $4,329 $4,329
Com Dev -Land Development 155,538 1.420 % $155,538 $155,538 $155,538
Fire -Disaster Preparedness 3,450 0.031 °/ $3,450 $3,450 $3,450
Polie -Admin 9,758 0.089 % $9,758 $9,758 $9,758
Police -Downtown & City Hall Security 46,020 0.420 % $46,020 $46,020 $46,020
Police -Parking Control 10,928 0.100 % $10,928 $10,928 $10,928
Police -Support Services 108,247 0.988 % $108,247 $108,247 $108,247
Police -Patrol Field Services 175,053 1.598 % $175,053 $175,053 $175,053
Police -Patrol COPPS 15,403 0.141 % $15,403 $15,403 $15,403
Police -Gangs /Violent Crimes 19,937 0.182 % $19,937 $19,937 $19,937
Police -Traffic 6,414 0.059 % $6,414 $6,414 $6,414
Police -General Investigations 22,695 0.207 % $22,695 $22,695 $22,695
Police-Forensics-Property 1,388 0.013% $1,388 $1,388 $1,388
Police -Dispatch 4,675 0.043 % $4,675 $4,675 $4,675
Police-Records 12,120 0.111 °/ $12,120 $12,120 $12,120
Police-PersonnelBTraining 646 0.006°/ $646 $646 $646
Parks -Admin 10,968 0.100 °/ $10,968 $10,968 $10,968
Parks -Sports 152,677 1.394 °/ $152,677 $152,677 $152,677
Parks-Center for Individual Dev. 11,973 0.109°/ $11,973 $11,973 $11,973
Parks -Parks Maint. 239,384 2.185 % $239,384 $239,384 $239,384
Parks -Citywide Activities 15,321 0.140 % $15,321 $15,321 $15,321
Parks-Special Events 3,826 0.035% $3,826 $3,826 $3,826
Parks-Tree Maint. 360,958 3.295 % $360,958 $360,958 $360,958
PW-Admin 12,986 0.119% $12,986 $12,986 $12,986
PW -Real Property 7,310 0.067 % $7,310 $7,310 $7,310
PW-Street Maint. 56,109 0.512% $56,109 $56,109 $56,109
PW-Graffii Removal 3,770 0.034% $3,770 $3,770 $3,770
PW-Concrete Maint. 25,685 0.234% $25,685 $25,685 $25,685
Facilities Management 13,157 0.120% $13,157 $13,157 $13,157
IWM-Admin 389,571 3.556% $389,571 $389,571 $389,571
IVA/Cap95 San Bernardino Full Cost
08/09/11
Equipment Use
Detail allocation of
Equipment Use
User Department Allocation Units(AI Allocated Percent Gross Allocated
Fire - Admin 7,453,211 68.029 % $7,453,211
Sewer 246,729 2.249 % $246,729
Total 10,956,004 100.000 % $10,956,004
(A) Alloc basis: Depreciable Cost of General Fund Assets per Department /Division
Source: Fixed Asset Report
Direct Billed First Allocation Second Allocation
$7,453,211
$246,729
$10,956,004
Detail page 36
Schedule 2.003
FY 2011
Total Allocated
$7,453,211
$246,729
$10,956,004
IVA/Cap95
08/09/11
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Com Dev -Admin
Com Dev -Weed Abatement
Com Dev -Planning
Com Dev -Land Development
Fire -Admin
Fire -Disaster Preparedness
Parks -Admin
Parks -Sports
Parks -Center for Individual Dev.
Parks -Parks Maint.
Parks -Citywide Activities
Parks -Special Events
Parks -Tree Maint.
Polie -Admin
Police -Downtown & City Hall Security
Police -Parking Control
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel 8 Training
PW -Admin
PW -Real Property
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
IWM -Admin
San Bernardino Full Cost Detail page 37
Schedule 2.004
Equipment Use FY 2011
Departmental Cost
Allocation Summary
Total Eauioment Use
$48,472 $48,472
$6,547 $6,547
$51,380 $51,380
$3,230 $3,230
$186,108 $186,108
$3,852 $3,852
$503,587 $503,587
$341,992 $341,992
$53,455 $53,455
$1,912 $1,912
$13,157 $13,157
$148,686 $748,686
$6,547 $6,547
$4,329 $4,329
$155,538 $155,538
$7,453,211 $7,453,211
$3,450 $3,450
$10,968 $10,968
$152,677 $152,677
$11,973 $11,973
$239,384 $239,384
$15,321 $15,321
$3,826 $3,826
$360,958 $360,958
$9,758 $9,758
$46,020 $46,020
$10,928 $10,928
$108,247 $108,247
$175,053 $175,053
$15,403 $15,403
$19,937 $19,937
$6,414 $6,414
$22,695 $22,695
$1,388 $1,388
$4,675 $4,675
$12,120 $12,120
$646 $646
$12,986 $12,986
$7,310 $7,310
$56,109 $56,109
$3,770 $3,770
$25,685 $25,685
$389,571 $389,571
IVA/Cap95 San Bernardino Full Cost
08/09/11
Equipment Use
Departmental Cost
Allocation Summary
Detail page 38
Schedule 2.004
FY 2011
Total Eouioment Use
Sewer $246,729 $246,729
Total $10,956,004 $10,956,004
IVAICap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 - Ciry Clerk
40 -City Treasurer
50 -City Attorney
100 - Ciry Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost Detail page 39
Schedule 3.001
Mayor FY 2011
Costs to be allocated
1 st Allocation 2nd Allocation Sub-total Total
$734,900 $734,900
$17,783 $17,783
$48,472 $48,472
$1,739 $1,739
$1,349 $1,349
$14,821 $14,821
$4,070 $4,070
$6,958 $6,958
$11,553 $11,553
$19,538 $19,538
$58,897 $58,897
$4,351 $4,351
$649 $649
$13,375 $13,375
$4,023 $4,023
$66,255 $141,323 $207,578 $207,578
-8801,155 ~57d1~,325 $94~d7>f
IVA/Cap95 San Bernardino Full Cost Detail page 40
08/09/11 Schedule 3.002
Mayor FY 2011
Schedule of costs to be
allocated by function
Total General &Admin Citywide Support
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
800
$400
Salaries Perm /Full $400,800 ,
Salaries Temp /Part $35,000 $35,000
Health 8 Life Incur $54,800 $54,800
Pers Retirement $85,400 $85,400
Unemployment Insurance $1,300 $1,300
Workers Compensation $6,500 $6,500
Medicare $5,800 $5,800
MOU Concession ($49,500) ($49,500)
Materials & Supplies $81,500 $81,500
Professional /Contract $84,000 $84,000
IT Charges In-House $16,900 $16,900
Liability
$4,900
$4,900
Telephone Support $4,700 $4,700
Fleet Charges -Fuel $800 $800
Garage Charges $2,000 $2,000
Departmental Expenditures $734,900 $734,900
Additions: 1 st
Other $66,255 $66,255
Functional Cost $801,155 $66,255 $734,900
Reallocate Admin ($66,255) $66,255
Allocable Costs $801,155 $801,155
1st Allocation $801,155 8801,155
Additions: 2nd
Other $141,323 $141,323
Functional Cost $141,323 $141,323
Reallocate Admin ($141,323) $141,323
Allocable Costs $141,323 $141,323
2nd Allocation $141,323 $141,323
Total allocated
IVAICap95 San Bernardino Full Cost Detail page 41
08/09/11 Schedule 3.003
Mayor FY 2011
Detai l allocation of
Citywide Support
User Depanment Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217 % $1,739 $1,739 $1,739
Council 568,600 0.168 °/ $1,346 $1,346 $238 $1,584
City Clerk 2,004,800 0.592 °/ $4,745 $4,745 $839 $5,584
City Treasurer 202,400 0.060 % $479 $479 $85 $564
City Attorney 3,674,600 1.086% $8,697 $8,697 $1,538 $10,235
General Government 1,741,100 0.514% $4,121 $4,121 $729 $4,850
City Manager 1,283,000 0.379 % $3,037 $3,037 $537 $3,574
Human Resources 564,800 0.167 % $1,337 $1,337 $236 $1,573
Finance 1,668,200 0.493 % $3,948 $3,948 $698 $4,646
Civil Service 303,100 0.090 % $717 $717 $127 $844
Com Dev-Admin 1,703,800 0.503% $4,033 $4.033 $713 $4,746
Com Dev - S F Rental Insp 867,600 0.256 % $2,053 $2,053 $363 $2,416
Com Dev -Weed Abatement 296,800 0.088 % $702 $702 $124 $826
Com Dev -Enforcement /Beautification 2,149,200 0.635 % $5,087 $5,087 $899 $5,986
Com Dev -Permits & Customer Svc. 618,800 0.183 % $1,465 $1,465 $259 $1,724
Com Dev - Stormwater Management 438,800 0.130 % $1,039 $1.039 $184 $1.223
Com Dev-Building and Safety 668,400 0.197% $1,582 $1,582 $280 $1,862
Com Dev-Planning 652,000 0.193% $1.543 $1,543 $273 $1,816
Com Dev-Land Development 211,700 0.063 % $501 $501 $89 $590
Fire-Admin 2,725,400 0.805 % $6,451 $6,451 $1,140 $7,591
Fire -Fire Resuce and Ops. 26,320,700 7.776 °/ $62,297 $62,297 $11,013 $73,310
Fire-Training&Personnel 232,400 0.069% $550 $550 $97 $647
Fire-Community Risk Reduction 1,555,800 0.460% $3,682 $3,682 $651 $4,333
Fire-Disaster Preparedness 91,300 0.027% $216 $216 $38 $254
Fire -Fleet & Equipment 694,200 0.205 % $1,643 $1,643 $290 $1,933
Fire -Emergency Communications 1,001,600 0.296 % $2,371 $2,371 $419 $2,790
Polie -Admin 8,419,600 2.487 % $19,928 $19,928 $3,523 $23,451
Police -Downtown & City Hall Security 80,000 0.024 % $189 $189 $33 $222
Police -Support Services 870,700 0.257 °/ $2,061 $2,061 $364 $2,425
Police -Patrol Field Services 28,073,218 8.294 % $66,445 $66,445 $11,746 $78,191
Police -Patrol COPPS 4,078,200 1.205 % $9,653 $9,653 $1,706 $11,359
Police -Gangs /Violent Crimes 4,146,200 1.225 % $9,813 $9,813 $1,735 $11,548
Police-Traffic 3,553,100 1.050% $8,410 $8,410 $1,487 $9.897
Police-General Investigations 9,617,900 2.841 % $22,764 $22,764 $4,024 $26,788
Police-Forensics-Property 1,633,400 0.483 % $3,866 $3,866 $683 $4,549
Police-Dispatch 2,306,000 0.681 % $5,458 $5,458 $965 $6,423
Police -Records 2,282,000 0.674 °/ $5,401 $5,401 $955 $6,356
Police-Personnel&Training 1,057,100 0.312% $2,502 $2,502 $442 $2.944
Parks-Admin 1,692,300 0.500°/ $4,005 $4,005 $708 $4,713
Parks -Aquatics 216,700 0.064 °/ $513 $513 $91 $604
Parks-Sports 71,400 0.021 % $169 $169 $30 $199
Parks -Center for Individual Dev. 232,300 0.069 % $550 $550 $97 $647
IVA/Cap95 San Bernardino Full Cost Detail page 42
08/09/11 Schedule 3.003
Mayor FY 2011
Deta il allocation of
Citywide Support
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.557 °/ $4,462 $4,462 $789 $5,251
Parks -Recreation /Community Program 656,200 0.194 % $1,553 $1,553 $275 $1,828
Parks -Senior Services 317,400 0.094 % $751 $751 $133 $884
Parks -Special Events 169,300 0.050 % $401 $401 $71 $472
Parks -Outdoor Facilities 28,900 0.009 % $68 $68 $12 $80
PW-Admin 1,423,792 0.421% $3,370 $3,370 $596 $3,966
PW-Capital Projects 628,500 0.186% $1,488 $1,488 $263 $1,751
PW-Traffc Engineering 243,500 0.072% $576 $576 $102 $678
PW -Real Property 180,100 0.053 °/ $426 $426 $75 $501
PW-Street Maint. 769,000 0.227% $1,820 $1,820 $322 $2,142
PW -Graffiti Removal 231,300 0.068 % $547 $547 $97 $644
PW-Concrete Maint. 423,900 0.125% $1,003 $1,003 $177 $1,180
PW -Street Light Maint. 326,000 0.096 % $772 $772 $136 $908
PW-Traffic Signal Maint. 765,200 0.226 % $1,811 $1,811 $320 $2,131
Facilities Management 2,043,900 0.604 % $4,838 $4,838 $855 $5,693
Library-Admin 516,000 0.152°/ $1,221 $1,221 $216 $1,437
Library -Support Services 413,800 0.122 °/ $979 $979 $173 $1,152
Library -Central Library Services 1,042,800 0.308 % $2,4613 $2,468 $436 $2,904
Library -Branch Library Services 286,500 0.085 % $678 $678 $120 $798
Parks -Cemetery Admin 194,000 0.057 % $459 $459 $81 $540
Police-Animal Control Admin 586,400 0.173% $1,388 $1,388 $245 $1,633
Police-Animal Control Field Svcs 584,100 0.173°/ $1,382 $1,382 $244 $1,626
Police-Animal Control Shelter Svcs 545,100 0.161% $1,290 $1,290 $228 $1,518
Police-Traffic Safety 950,000 0.281% $2,249 $2,249 $397 $2,646
Parks -Stadium Admin 110,500 0.033 % $262 $262 $46 $308
Parks-Soccer Complex Admin 454,000 0.134% $1,075 $1,075 $190 $1,265
IWM-Admin 13,110,418 3.873°/ $31,030 $31,030 $5,486 $36,516
IWM-Automated Residential Collection 7,610,600 2.248% $18,013 $18,013 $3,184 $21,197
IWM -Commercial Refuse Collection 6,738,100 1.991 % $15,948 $15,948 $2,819 $18,767
IWM-Slreet Sweeping 622,500 0.184 % $1,473 $1,473 $260 $1,733
IWM -Recycling /Environmental Sustainability 756,200 0.223 °/ $1,790 $1,790 $316 $2,106
IWM - Righf of Way Cleaning 638,400 0.189 % $1,511 $1,511 $267 $1,778
IT -Print Shop 245,800 0.073 % $582 $582 $103 $685
IT-Telephone Support 699,600 0.207% $1,656 $1,656 $293 $1,949
PW-Utilities 3,845,400 1.136% $9,102 $9,102 $1,609 $10,711
Fleet Services-Admin 1,609,400 0.475% $3,809 $3,809 $673 $4,482
IT-Admin 266,200 0.079% $630 $630 $111 $741
IT • Business Systems 715,900 0.211 % $1,694 $1,694 $300 $1,994
IT -GIS & Office Automation 347,100 0.103 % $822 $822 $145 $967
IT-Network Services 679,800 0.201% $1,609 $1,609 $284 $1,893
IT -Client Services 290,700 0.086 % $688 $688 $122 $810
HR -Liability /Risk Management 3,102,800 0.917 °/ $7,344 $7,344 $1,298 $8,642
IVA/Cap95 San Bernardino Full Cost Detail page 43
08/09/11 Schedule 3.003
Mayor FY 2011
Detail allocation of
Citywide Support
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR -Worker's Compensation 3,744,400 1.106 % $8,862 $8,862 $1,567 $10,429
City Manager- Air Quality / Rideshare 120,100 0.035 % $284 $284 $50 $334
SBETA -Adult Employment & Training 934,300 0.276 % $2,211 $2,211 $391 $2,602
SBETA -Youth Employment & Training 979,300 0.289 % $2,318 $2,318 $410 $2,728
SBETA -Dislocated Worker Employment Training 743,200 0.220 °/ $1,759 $1,759 $311 $2,070
SBETA - Rapitl Response Employment Svcs 120,000 0.035 °/ $284 $284 $50 $334
IWM -Graffiti Removal 219,800 0.065 °/ $520 $520 $92 $612
Parks -Landscape Maint. District 993,000 0.293 °/ $2,350 $2,350 $415 $2,765
Drug & Gang Education 30,000 0.009 % $71 $71 $13 $84
Police -Asset Forfeiture 228,400 0.067 % $541 $541 $96 $637
EDA 41,476,300 12.253 % $98,168 $98,168 $17,355 $115,523
Water 32,039,000 9.465 °/ $75,832 $75,832 $13,406 $89,238
EDA -Low /Mod 29,672,800 8.766 % $70,231 $70,231 $12,416 $82,647
EDA-CDBG 7,740,700 2.287% $18,321 $18,321 $3,239 $21,560
EDA-Home/NIPlNSP 10,637,400 3.143% $25,177 $25,177 $4,451 $29,628
Sewer 30,451,772 8.995% $72,080 $72,080 $12,744 $84,824
Total 338,489,000 100.000% $801,155 $801,155 $141,323 $942,478
(A) Alloc basis: Adjusted Operating Budget per Department /Program
Source: FY 10/11 Budget
IVA/Cap95
08/09/11
San Bernardino Full Cost Detail page 44
Schedule 3.004
Mayor FY 2011
Departmental Cost
Allocation Summary
Total C~wide Support
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Com Dev -Admin
Com Dev - S F Rental Insp
Com Dev -Weed Abatement
Com Dev -Enforcement / Beautifcation
Com Dev -Permits & Customer Svc.
Com Dev - Stormwater Management
Com Dev -Building and Safely
Com Dev -Planning
Com Dev -Land Development
Fire -Admin
Fire -Fire Resuce and Ops.
Fire -Training & Personnel
Fire -Community Risk Reduction
Fire -Disaster Preparedness
Fire -Fleet 8 Equipment
Fire -Emergency Communications
IT-Admin
IT -Telephone Support
IT -Print Shop
IT -Business Systems
IT- GIS & Office Automation
IT -Network Services
IT -Client Services
Library -Admin
Library -Support Services
Library -Central Library Services
Library -Branch Library Services
Parks -Admin
Parks -Aquatics
Parks -Sports
Parks -Center for Individual Dev.
$1,739 $1,739
$1,584 $1,584
$5,584 $5,584
$564 $564
$10,235 $10,235
$3,574 $3,574
$4,646 $4,646
$4,850 $4,850
$1,573 $1,573
$844 $844
$5,693 $5,693
$4,746 $4,746
$2,416 $2,416
$826 $826
$5,986 $5,986
$1,724 $1,724
$1,223 $1,223
$1,862 $1,862
$1,816 $1,816
$590 $590
$7,591 $7,591
$73,310 $73,310
$647 $647
$4,333 $4,333
$254 $254
$1,933 $1,933
$2,790 $2,790
$741 $741
$1,949 $1,949
$685 $685
$1,994 $1,994
$967 $967
$1,893 $1,893
$810 $810
$1,437 $1,437
$1,152 $1,152
$2,904 $2,904
$798 $798
$4,713 $4,713
$604 $604
$199 $199
$647 $647
IVA/Cap95
08/09111
San Bernardino Full Cost Detail page 45
Schedule 3.004
Mayor FY 2011
Departmental Cost
Allocation Summary
Total Citywide Suooort
Parks -Parks Maint.
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Outdoor Facilities
Parks -Landscape Maint. District
Packs -Cemetery Admin
Parks -Soccer Complex Admin
Parks -Stadium Admin
Drug & Gang Education
Polie -Admin
Police -Animal Control Admin
Police-Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Asset Forfeiture
Police -Downtown & City Hall Security
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel & Training
Police -Traffic Safety
PW -Admin
PW -Capital Projects
PW -Traffic Engineering
PW -Real Property
PW -Utilities
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW -Traffic Signal Maint.
Fleet Services -Admin
IWM -Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
$5,251 $5,251
$1,828 $1,828
$884 $884
$472 $472
$80 $80
$2,765 $2,765
$540 $540
$1,265 $1,265
$308 $308
$84 $84
$23,451 $23,451
$1,633 $1,633
$1,626 $1,626
$1,518 $1,518
$637 $637
$222 $222
$2,425 $2,425
$78,191 $78,191
$11,359 $11,359
$11,548 $11,548
$9,897 $9,897
$26,788 $26,788
$4,549 $4,549
$6,423 $6,423
$6,356 $6,356
$2,944 $2,944
$2,646 $2,646
$3,966 $3,966
$1,751 $1,751
$678 $678
$501 $501
$10,711 $10,711
$2,142 $2,142
$644 $644
$1,180 $1,180
$908 $908
$2,131 $2,131
$4,482 $4,482
$36,516 $36,516
$21,197 $21,197
$18,767 $18,767
$1,733 $1,733
IVA/Cap95
08/09/11
San Bernardino Full Cost Detail page 46
Schedule 3.004
Mayor FY 2011
Departmental Cost
Allocation Summary
Total Citywide Support
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM -Graffiti Removal
SBETA -Adult Employment 8 Training
SBETA -Youth Employment & Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
EDA
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Worker's Compensation
City Manager -Air Quality / Rideshare
Total
$2,106 $2,106
$1,778 $1,778
$612 $612
$2,602 $2,602
$2,728 $2,728
$2,070 $2,070
$334 $334
$115,523 $115,523
$82,647 $82,647
$21,560 $21,560
$29,628 $29,628
$89,238 $89,238
$84,824 $84,824
$8,642 $8,642
$10,429 $10,429
$334 $334
$942,478 $942,478
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
Council
Costs to be allocated
1st Allocation 2nd Allocation Subtotal
$568,600
Detail page 47
Schedule 4.001
FY 2011
Total
$568,600
$17,783 $17,783
$6,547 $6,547
$1,346 $238 $1,584
$1,044 $1,044
$16,213 $16,213
$3,951 $3,951
$64,733 $64,733
$3,469 $3,469
$7,518 $7,518
$57,336 $57,336
$10,786 $10,786
$1,190 $1,190
$18,594 $18,594
$4,023 $4,023
$25,676
-$59d376~ $189,095
3789095 $214,771 $214,771
~783~37T
IVAICap95 San Bernardino Full Cost Detail page 48
08/09/11 Schedule 4.002
Council FY 2011
Schedule of costs to be
allocated by function
Total General 8 Admin Citywide Support
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Salaries Perm /Full $276,700 $276,700
Salaries Temp I Part $26,200 $26,200
Health & Life Insur $121,000 $121,000
Pers Retirement $58,900 $58,900
Unemployment Insurance $1,000 $1,000
Workers Compensation $1,300 $1,300
Medicare $4,700 $4,700
MOU Concession ($33,500) ($33,500)
Materials & Supplies $6,600 $6,600
IT Charges In-House $7,700 $7,700
Liability $7,800 $7,800
Telephone Support $8,400 $8,400
Fleet Charges -Fuel $500 $500
Garage Charges $100 $100
Automobile Allowance $46,200 $46,200
Civic & Promotion $600 $600
Copy Machine Charge $6,200 $6,200
Dues & Subscription $100 $100
Equipment Maintenance $400 $400
Meetings & Confs - WA $25,900 $25,900
Postage $800 $800
Printing Charges $1,000 $1,000
Departmental Expenditures $568,600 $568,600
Additions: 1st
Other $25,676 $25,676
Functional Cost $594,276 $25,676 $568,600
Reallocate Admin ($25,676) $25,676
Allocable Costs $594,276 $594,276
1st Allocation $594,276 $594,276
Additions: 2nd
Other $189,095 $189,095
Functional Cost $189,095 $189,095
Reallocate Admin ($189,095) $189_095
Allocable Costs $189,095 $189,095
2nd Allocation $189,095 $189,095
IVA/Cap95 San Bernardino Full Cost
08/09/11
Council
Schedule of costs to be
allocated by function
Total
Total allocated -5763,37
General & Admin
Detail page 49
Schedule 4.002
FY 2011
Citywide Support
IVA/Cap95 San Bernardino Full Cost Detail page 50
08/09/11 Schedule 4.003
Council FY 2011
Deta il allocation of
Citywide Support
User Department Allocation UnitstAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.227 % $1,349 $1,349 $1,349
Council 568,600 0.176 °/ $1,044 $1,044 $1,044
City Clerk 2,004,800 0.619 °/ $3,681 $3,681 $1,176 $4,857
City Treasurer 202,400 0.063 °/ $372 $372 $119 $491
City Attorney 3,674,600 1.135 °/ $6,747 $6,747 $2,156 $8,903
General Government 1,741,100 0.538% $3,197 $3,197 $1,021 $4,218
City Manager 1,283,000 0.396 % $2,356 $2,356 $753 $3,109
Human Resources 564,800 0.175 % $1.037 $1,037 $331 $1,368
Finance 1,668,200 0.515 % $3,063 $3,063 $979 $4,042
Civil Service 303,100 0.094 % $557 $557 $178 $735
Com Dev-Admin 1,703,800 0.526°/ $3,128 $3,128 $999 $4,127
Com Dev - S F Rental Insp 867,600 0.268 % $1,593 $1,593 $509 $2,102
Com Dev -Weed Abatement 296,800 0.092 % $545 $545 $174 $719
Com Dev -Enforcement /Beautification 2,149,200 0.664 % $3,946 $3,946 $1,261 $5,207
Com Dev -Permits & Customer Svc. 618,800 0.191 % $1,136 $1,136 $363 $1,499
Com Dev - Stormwater Management 438,800 0.136 % $806 $806 $257 $1,063
Com Dev -Building and Safety 668,400 0.207 % $1 227 $1,227 $392 $1,619
Com Dev-Planning 652,000 0.201% $1,197 $1.197 $382 $1,579
Com Dev -Land Development 211,700 0.065 % $389 $389 $124 $513
Fire-Admin 2,725,400 0.842°/ $5,004 $5,004 $1,599 $6,603
Fire -Fire Resuce and Ops. 26,320,700 8.132 °/ $48,327 $48,327 $15,440 $63,767
Fire -Training & Personnel 232,400 0.072 °/ $427 $427 $136 $563
Fire -Community Risk Reduction 1,555,800 0.481 °/ $2,857 $2,857 $913 $3,770
Fire -Disaster Preparedness 91,300 0.028 °/ $168 $168 $54 $222
Fire -Fleet & Equipment 694,200 0.214 % $1,275 $1,275 $407 $1,682
Fire-Emergency Communications 1,001,600 0.309% $1,839 $1,839 $588 $2,427
Polie-Admin 8,419,600 2.601% $15,459 $15,459 $4,939 $20,398
Police -Downtown & Cily Hall Security 80,000 0.025 % $147 $147 $47 $194
Police-Support Services 870,700 0.269% $1,599 $1,599 $St1 $2,110
Police - Palrol Field Services 28,073,218 8.674 % $51,545 $51,545 $16,468 $68,013
Police -Patrol COPPS 4,078,200 1.260 % $7,488 $7,488 $2,392 $9,880
Police-GangslViolent Crimes 4,146,200 1.281% $7,613 $7,613 $2,432 $10,045
Police-Traffc 3,553,100 1.098% $6,524 $6,524 $2,084 $8,608
Police-General Investigations 9,617,900 2.972°/ $17,659 $17,659 $5,642 $23,301
Police-Forensics-Property 1,633,400 0.505% $2,999 $2,999 $958 $3,957
Police-Dispatch 2,306,000 0.712°/ $4,234 $4,234 $1,353 $5,587
Police-Records 2,282,000 0.705% $4,190 $4,190 $1,339 $5,529
Police -Personnel & Training 1,057,100 0.327 % $1,941 $1,941 $620 $2,561
Parks-Admin 1,692,300 0.523°/ $3,107 $3.107 $993 $4,100
Parks-Aquatics 216,700 0.067% $398 $398 $127 $525
Parks-Sports 71,400 0.022 % $131 $131 $42 $173
Parks -Center for Individual Dev. 232,300 0.072 °/ $427 $427 $136 $563
IVA/Cap95 San Bernardino Full Cost Detail page 51
08/09/11 Schedule 4.003
Council FY 2011
Deta il allocation of
Citywide Support
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks-Parks Maint. 1,885,300 0.582% $3,462 $3,462 $1,106 $4,568
Parks-RecreationlCommunity Program 656,200 0.203% $1,205 $1,205 $385 $1,590
Parks -Senior Services 317,400 0.098 % $583 $583 $186 $769
Parks -Special Events 169,300 0.052 % $311 $311 $99 $410
Parks-Outdoor Facilities 28,900 0.009% $53 $53 $17 $70
PW-Admin 1,423,792 0.440% $2,614 $2,614 $835 $3,449
PW-Capital Projects 628,500 0.194% $1,154 $1,154 $369 $1,523
PW -Traffic Engineering 243,500 0.075 % $447 $447 $143 $590
PW -Real Property 180,100 0.056 °/ $331 $331 $106 $437
PW -Street Maint. 769,000 0.2311 °/ $1,412 $1,412 $451 $1,863
PW-Graffiti Removal 231,300 0.071°/ $425 $425 $136 $561
PW-Concrete Maint. 423,900 0.131°/ $778 $778 $249 $1,027
PW -Street Light Maint. 326,000 0.101 % $599 $599 $191 $790
PW-Traffic Signal Maint. 765,200 0.236% $1,405 $1,405 $449 $1,854
EDA 41,476,300 12.815% $76,154 $76,154 $24,330 $100,484
Water 24,029,250 7.424% $44,120 $44,120 $14,095 $58,215
Facilities Management 2,043,900 0.631 % $3,753 $3,753 $1,199 $4,952
Library-Admin 516,000 0.159% $947 $947 $303 $1,250
Library-Support Services 413,800 0.128% $760 $760 $243 $1,003
Library-Central Library Services 1,042,800 0.322% $1,915 $1,915 $612 $2,527
Library -Branch Library Services 286,500 0.089 % $526 $526 $168 $694
Parks -Cemetery Admin 194,000 0.060 °/ $356 $356 $114 $470
Police-Asset Forteiture 228,400 0.071°/ $419 $419 $134 $553
CRy Manager-Air Quality/Rideshare 120,100 0.037% $221 $221 $70 $291
Drug & Gang Education 30,000 0.009 % $55 $55 $18 $73
Police-Animal Control Admin 586,400 0.181 % $1,077 $1,077 $344 $1,421
Police-Animal Control Field Svcs 584,100 0.180 % $1,072 $1,072 $343 $1,415
Police-Animal Control Shelter Svcs 545,100 0.168% $1,001 $1,001 $320 $1,321
Police-Traffic Safety 950,000 0.294% $1,744 $1,744 $557 $2,301
Parks -Stadium Admin 110,500 0.034 % $203 $203 $65 $268
Parks -Soccer Complex Admin 454,000 0.140 %> $834 $834 $266 $1,100
IWM-Admin 13,110,416 4.051 % $24,072 $24,072 $7,691 $31,763
IWM-Automated Residential Collection 7,610,600 2.351 % $13,974 $13,974 $4,464 $18,438
IWM -Commercial Refuse Collection 6,738,100 2.082 % $12,372 $12,372 $3,953 $16,325
IWM-Street Sweeping 622,500 0.192°/ $1,143 $1,143 $365 $1,508
IWM -Recycling /Environmental Sustainability 756,200 0.234 °/ $1,388 $1,388 $444 $1,832
IWM -Right of Way Cleaning 638,400 0.197 % $1,172 $1,172 $374 $1,546
IT -Print Shop 245,800 0.076 % $451 $451 $144 $595
HR-Liability/Risk Management 3,102,800 0.959% $5,697 $5,697 $1,820 $7,517
IT-Telephone Support 699,600 0.216% $1,285 $1,285 $410 $1,695
PW -Utilities 3,845,400 1.188 % $7,061 $7,061 $2,256 $9,317
Fleet Services -Admin 1,609,400 0.497 % $2,955 $2,955 $944 $3,899
IVA/Cap95
08/09/11
User Department
HR -Worker's Compensation
IT - Admin
IT -Business Systems
IT - GIS 8 Offce Automation
IT -Network Services
IT -Client Services
SBETA -Adult Employment 8 Training
SBETA -Youth Employment 8 Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
Parks -Landscape Maint. District
IWM -Graffiti Removal
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Sewer
Total
(A) Alloc basis:
Source:
San Bernardino Full Cost Detail page 52
Schedule 4.003
Council FY 2011
Detail allocation of
Citywide Support
Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
3,744,400 1.157 % $6,875 $6,875 $2,196 $9,071
266,200 0.082 °/ $489 $489 $156 $645
715,900 0.221 % $1,314 $1,314 $420 $1,734
347,100 0.107 % $637 $637 $204 $841
679,800 0.210% $1,248 $1,248 $399 $1,647
290,700 0.090 % $534 $534 $171 $705
934,300 0.289 % $1,715 $1,715 $548 $2,263
979,300 0.303 % $1,798 $1,798 $574 $2,372
743,200 0.230 % $1,365 $1,365 $436 $1,801
120,000 0.037 % $220 $220 $70 $290
993,000 0.307 % $1,823 $1,823 $582 $2,405
219,800 0.068 % $404 $404 $129 $533
29,672,800 9.168 °/ $54,482 $54,482 $17,406 $71,888
7,740,700 2.392 °/ $14,213 $14,213 $4,541 $18,754
10,637,400 3.287% $19,531 $19,531 $6,240 $25,771
23,635,772 7.302% $43,394 $43,394 $13,861 $57,255
323,663,250 100.000 % $594,276 $594,276 $189,095 $783,371
Adjusted Operating Budget per Dept. /Program Water 8 Sewer Treatment @ 25% Discount
FY 10/11 Budget
IVA/Cap95
08/09/11
San Bernardino Full Cost Detail page 53
Schedule 4.004
Council FY 2011
Departmental Cost
Allocation Summary
Total Citywide Supoort
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
General Government
Human Resources
Civil Service
Facilities Management
Com Dev-Admin
Com Dev - 5 F Renlal Insp
Com Dev -Weed Abatement
Com Dev -Enforcement /Beautification
Com Dev -Permits & Customer Svc.
Com Dev - Stormwater Management
Com Dev -Building and Safety
Com Dev -Planning
Com Dev -Land Development
Fire -Admin
Fire -Fire Resuce and Ops.
Fire - Training R Personnel
Fire -Community Risk Reduction
Fire -Disaster Preparedness
Fire -Fleet & Equipment
Fire -Emergency Communications
IT-Admin
IT -Telephone Support
IT -Print Shop
IT -Business Systems
IT - GIS & Offce Automation
IT -Network Services
IT -Client Services
Library -Admin
Library -Support Services
Library -Central Library Services
Library -Branch Library Services
Parks -Admin
Parks -Aquatics
Parks -Sports
Parks -Center for Individual Dev.
$1,349 $1,349
$1,044 $1,044
$4,857 $4,857
$491 $491
$8,903 $8,903
$3,109 $3,109
$4,042 $4,042
$4,218 $4,218
$1,368 $1,368
$735 $735
$4,952 $4,952
$4,127 $4,127
$2,102 $2,102
$719 $719
$5,207 $5,207
$1,499 $1,499
$1,063 $1,063
$1,619 $1,619
$1,579 $1,579
$513 $513
$6,603 $6,603
$63,767 $63,767
$563 $563
$3,770 $3,770
$222 $222
$1,682 $1,682
$2,427 $2,427
$645 $645
$1,695 $1,695
$595 $595
$1,734 $1,734
$841 $841
$1,647 $1,647
$705 $705
$1,250 $1,250
$1,003 $1,003
$2,527 $2,527
$694 $694
$4,100 $4,100
$525 $525
$173 $173
$563 $563
IVAICap95
08/09/11
San Bernardino Full Cost Detail page 54
Schedule 4.004
Council FY 2011
Departmental Cost
Allocation Summary
Total Citywide Support
Parks -Parks Maint.
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Outdoor Facilities
Parks -Landscape Maint. District
Parks -Cemetery Admin
Parks -Soccer Complex Admin
Parks -Stadium Admin
Drug & Gang Education
Polie -Admin
Police -Animal Control Admin
Police -Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Asset Forfeiture
Police • Downtown & City Hall Security
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel & Training
Police -Traffic Safety
PW -Admin
PW -Capital Projects
PW -Traffic Engineering
PW -Real Property
PW -Utilities
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW-Street Light Maint.
PW -Traffic Signal Maint.
Fleet Services -Admin
IWM-Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
$4,568 $4,568
$1,590 $1,590
$769 $769
$410 $410
$70 $70
$2,405 $2,405
$470 $470
$1,100 $1.100
$268 $268
$73 $73
$20,398 $20,398
$1,421 $1,421
$1,415 $1,415
$1,321 $1,321
$553 $553
$194 $194
$2,110 $2,110
$68,013 $68,013
$9,880 $9,880
$10,045 $10,045
$8,608 $8,608
$23,301 $23,301
$3,957 $3,957
$5,587 $5,587
$5,529 $5,529
$2,561 $2,561
$2,301 $2,301
$3,449 $3,449
$1,523 $1,523
$590 $590
$437 $437
$9,317 $9,317
$1,863 $1,863
$561 $561
$1,027 $1,027
$790 $790
$1,854 $1,854
$3,899 $3,899
$31,763 $31,763
$18,438 $18,438
$16,325 $16,325
$1,508 $1,508
IVA/Cap95
08/09/11
San Bernardino Full Cost Detail page 55
Schedule 4.004
Council FY 2011
Departmental Cost
Allocation Summary
Total Citywide Support
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM - GraffRi Removal
SBETA -Adult Employment & Training
SBETA - Youlh Employment 8 Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
EDA
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Worker's Compensation
City Manager- Air Quality / Rideshare
Total
$1,832 $1,832
$1,546 $1,546
$533 $533
$2,263 $2,263
$2,372 $2,372
$1,801 $1,801
$290 $290
$100,484 $100,484
$71,888 $71,888
$18,754 $18,754
$25,771 $25,771
$58,215 $58,215
$57,255 $57,255
$7,517 $7,517
$9,071 $9,071
$291 $291
$783,371 $783,371
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
City Clerk
Costs to be allocated
1 st Allocation 2nd Allocation Subtotal
$2,004,800
Detail page 56
Schedule 5.001
FY 2011
Total
$2,004,800
$17,783 $17,783
$51,380 $51,380
$4,745 $839 $5,584
$3,681 $1,176 $4,857
$11,995 $11,995
$4,417 $4,417
$306,057 $306,057
$7,943 $7,943
$19,076 $19,076
$57,982 $57,982
$10,090 $10,090
$1,732 $1,732
$12,070 $12,070
$4,023 $4,023
$77,589 $437,400 $514,989 $514,989
32,082384 $x37;406 $2319;789
IVA/Cap95 San Bernardino Full Cost Detail page 57
08/09/11 Schedule 5.002
City Clerk FY 2011
Schedule of costs to be
allocated by function
Total GeneralbAdmin Admin Admin-SEI Admin-Boards8 Elections Passport Records Business
Filings Commission Acceptance Management Registration I TLT
Support Collections
Other Expense and Cos[
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Advertising $3,400 $2,100 $450 $450 $400
Automobile Allowance $6,600 $3,500 $750 $750 $700 $300 $300 $300
Computer Equipment $3,400 $3,400
Copy Machine Charge $8,800 $6,160 $1,320 $1.320
Dues & Subscription $1,900 $840 $180 $180 $400 $300
Education & Training $200 $70 $15 $15 $100
Equipment Maintenance $300 $210 $45 $45
Fleet Charges -Fuel $500 $350 $75 $75
Garage Charges $400 $280 $60 $60
Health & Life Insur $175,700 $28,070 $6,015 $6,015 $1,600 $11,500 $12,600 $109,900
IT Charges In-House $90,200 $63,140 $13,530 $13,530
Liability $3,100 $2,170 $465 $465
MOU Concession ($112,700) ($47,001) ($10,072) ($10,072) ($4,556) ($11,488) ($17,232) ($12,279)
Management Allowance $200 $140 $30 $30
Materials & Supplies $6,800 $1,400 $300 $300 $100 $1,500 $200 $3,000
Medicare $13,400 $2,870 $615 $615 $300 $700 $1,000 $7,300
Meetings & Conference $2,400 $210 $45 $45 $1,300 $800
Other Operating Expenditures $3,700 $3,700
Other Professional $62,000 $62,000
Pers Retirement $194,500 $41,160 $8,820 $8,820 $3,600 $10,000 $14,900 $107,200
Postage $46,200 $1,400 $300 $300 $1,000 $43,200
Printing Charges $26,500 $10,500 $2,250 $2,250 $500 $11,000
Professional /Contract $503,600 $500,000 $3,600
Rentals $500 $500
Salaries Perm /Full $914,100 $193,340 $41,430 $41,430 $16,900 $47,100 $70,200 $503,700
Salaries Temp /Pan $35,800 $21,840 $4,680 $4,680 $4,600
Telephone Support $2,700 $1,890 $405 $405
Unemployment Insurance $2,700 $560 $120 $120 $100 $100 $200 $1,500
Workers Compensation $7,900 $5,530 $1,185 $1,185
Depanmental Expenditures $2,004,800 $340,729 $73,013 $73,013 $520,844 $61,212 $85,768 $850,221
Additions: 1st
Other $77,589 $77,589
Functional Cost $2,082,389 $77,589 $340,729 $73,013 $73,013 $520,844 $61,212 $85,768 $850,221
Reallocate Admin ($77,589) $13,187 $2,826 $2,826 $20,158 $2,369 _$3,319 $32,904
Allocable Costs $2,082,389 $353,916 $75,839 $75,839 $541,002 $63,581 $89,087 $883,125
Unallocated ($946,706) ($63,581) ($883,125)
IVA/Cap95 San Bernardino Full Cost Detail page 58
08/09/11 Schedule 5.002
City Clerk FY 2011
Schedule of costs to be
allocated by function
Total General &Admin Admin Admin - SEI Admin -Boards & Elections Passport Records Business
Filin s Commission Acceptance Management Registration 1 TLT
c ,~ Collections
1st Allocation $1,135,683 $353,916 $75,839 $75,839 $541,002 $89,087
Additions: 2nd
Other $437,400 $437,400
Functional Cost $437,400 $437,400
Reallocate Admin ($437,400) $74,339 $15,930 $15,930 $113,636 $13,355 $18,713 $185,497
Allocable Costs $437,400 $74,339 $15,930 $15,930 $113,636 $13,355 $18,713 $185,497
Unallocated ($198,852) ($13,355) ($185,497)
2nd Allocation $238,548 $74,339 $15,930 $15,930 $113,636 E18,713
Total allocated $177d,23`f -Sd262b5 ~59'T,769 891,783 -$b'5~~675 -5107900
IVA/Cap95 San Bernardino Full Cost Detail page 59
08/09/11 Schedule 5.003
City Clerk FY 2011
Detail allocation of
Admin
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217 % $768 $768 $768
Council 568,600 0.168 % $595 $595 $595
City Clerk 2,004,800 0.592 °/ $2,096 $2,096 $2,096
City Treasurer 202,400 0.060 % $212 $212 $45 $257
City Attorney 3,674,600 1.086 % $3,842 $3,842 $815 $4,657
General Government 1,741,100 0.514 % $1,820 $1,820 $386 $2,206
City Manager 1,283,000 0.379% $1,341 $1,341 $285 $1,626
Human Resources 564,800 0.167 % $591 $591 $125 $716
Finance 1,668,200 0.493% $1,744 $1,744 $370 $2,114
Civil Service 303,100 0.090% $317 $317 $67 $384
Com Dev-Admin 1,703,800 0.503% $1,781 $1,781 $378 $2,159
Com Dev - S F Rental Insp 867,600 0.256 % $907 $907 $192 $1,099
Com Dev -Weed Abatement 296,800 0.088 % $310 $310 $66 $376
Com Dev -Enforcement /Beautification 2,149,200 0.635 °/ $2,247 $2.247 $477 $2,724
Com Dev -Permits & Customer Svc. 618,800 0.183 °/ $647 $647 $137 $784
Com Dev - Stormwater Management 438,800 0.130 °/ $459 $459 $97 $556
Com Dev -Building and Safety 668,400 0.197 °/ $699 $699 $148 $847
Com Dev -Planning 652,000 0.193 % $682 $682 $145 $827
Com Dev -Land Development 211,700 0.063 % $221 $221 $47 $268
Fire-Admin 2,725,400 0.805% $2,850 $2,850 $604 $3,454
Fire -Fire Resuce and Ops. 26,320,700 7.776 % $27,520 $27,520 $5,838 $33,358
Fire -Training & Personnel 232,400 0.069 % $243 $243 $52 $295
Fire-Community Risk Reduction 1,555,800 0.460 % $1,627 $1,627 $345 $1,972
Fire -Disaster Preparedness 91,300 0.027 % $95 $95 $20 $115
Fire -Fleet & Equipment 694,200 0.205 °/ $726 $726 $154 $880
Fire-Emergency Communications 1,001,600 0.296% $1,047 $1,047 $222 51,269
Polie-Admin 8,419,600 2.487% $8,803 $8,803 $1,867 $10,670
Police -Downtown & City Hall Security 80,000 0.024 % $84 $84 $18 $102
Police-Support Services 870,700 0.257% $910 $910 $193 $1,103
Police -Patrol Field Services 28,073,218 8.294 % $29,353 $29,353 $6,226 $35,579
Police-Patrol COPPS 4,078,200 1.205 % $4,264 $4,264 $904 $5,168
Police -Gangs /Violent Crimes 4,146,200 1.225 °/ $4,335 $4,335 $920 $5,255
Police-Traffic 3,553,100 1.050% $3,715 $3,715 $788 $4,503
Police-General Investigations 9,617,900 2.841% $10,056 $10,056 $2,133 $12,189
Police -Forensics -Property 1,633,400 0.483 % $1,708 $1,708 $362 $2,070
Police-Dispatch 2,306,000 0.681 % $2,411 $2,411 $511 $2,922
Police -Records 2,282,000 0.674 % $2,386 $2,386 $506 $2,892
Police-PersonnelBTraining 1.057,100 0.312% $1,105 $1,105 $234 $1,339
Parks-Admin 1,692,300 0.500% $1,769 $1,769 $375 $2,144
Parks • Aquatics 216,700 0.064 % $227 $227 $48 $275
Parks -Sports 71,400 0.021 % $75 $75 $16 $91
Parks -Center for Individual Dev. 232,300 0.069 °/ $243 $243 $52 $295
IVA/Cap95 San Bernardino Full Cost Detail page 60
08/09/11 Schedule 5.003
City Clerk FY 2011
Detail allocation of
Admin
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.557 % $1 971 $1,971 $418 $2,389
Parks -Recreation /Community Program 656,200 0.194 % $686 $686 $146 $832
Parks -Senior Services 317,400 0.094 % $332 $332 $70 $402
Parks-Special Events 169,300 0.050% $177 $177 $38 $215
Parks-Outdoor Facilities 28,900 0.009 % $30 $30 $6 $36
PW-Admin 1,423,792 0.421 % $1,489 $1,489 $316 $1,805
PW -Capital Projects 628,500 0.186 % $657 $657 $139 $796
PW-Traffc Engineering 243,500 0.072 % $255 $255 $54 $309
PW-Real Property 180,100 0.053 % $188 $188 $40 $228
PW -Street Maint. 769,000 0.227 °/ $804 $804 $171 $975
PW - Graffti Removal 231,300 0.068 % $242 $242 $51 $293
PW -Concrete Maint. 423,900 0.125 % $443 $443 $94 $537
PW -Street Light Maint. 326,000 0.096 % $341 $341 $72 $413
PW - Traific Signal Maint. 765,200 0.226 % $800 $800 $170 $970
Facilities Management 2,043,900 0.604% $2,137 $2,137 $453 $2,590
Library-Admin 516,000 0.152% $540 $540 $114 $654
Library -Support Services 413,800 0.122 °/ $433 $433 $92 $525
Library-Central Library Services 1,042,600 0.308 % $1,090 $1,090 $231 $1,321
Library-Branch Library Services 286,500 0.085% $300 $300 $64 $364
Parks-Cemetery Admin 194,000 0.057% $203 $203 $43 $246
Police -Animal Control Admin 586,400 0.173 % $613 $613 $130 $743
Police-Animal Control Field Svcs 584,100 0.173% $611 $611 $130 $741
Police -Animal Control Shelter Svcs 545,100 0.161 % $570 $570 $121 $691
Police-Traffc Safety 950,000 0.281 % $993 $993 $211 $1,204
Parks -Stadium Admin 110,500 0.033 % $116 $116 $25 $141
Parks -Soccer Complex Admin 454,000 0.134 % $475 $475 $101 $576
IWM-Admin 13,110,418 3.873% $13,708 $13,708 $2,908 $16,616
IWM -Automated Residential Collection 7,610,600 2.248 % $7,957 $7,957 $1,688 $9,645
IWM -Commercial Refuse Collection 6,738,100 1.991 % $7,045 $7,045 $1,494 $8,539
IWM -Street Sweeping 622,500 0.184 % $651 $651 $138 $789
IWM -Recycling /Environmental Sustainability 756,200 0.223 % $791 $791 $168 $959
IWM -Right of Way Cleaning 638,400 0.189 % $667 $667 $142 $809
IT-Print Shop 245,800 0.073°/ $257 $257 $55 $312
IT-Telephone Support 699,600 0.207 % $731 $731 $155 $886
PW -Utilities 3,845,400 1.136 °/ $4,021 $4,021 $853 $4,874
Fleet Services-Admin 1,609,400 0.475°/ $1,683 $1,683 $357 $2,040
IT -Admin 266,200 0.079 °/ $278 $278 $59 $337
IT -Business Systems 715,900 0.211 % $749 $749 $159 $908
IT - GIS & Office Automation 347,100 0.103 % $363 $363 $77 $440
IT-Network Services 679,800 0.201 % $711 $711 $151 $862
IT-Client Services 290,700 0.086 % $304 $304 $64 $368
HR -Liability /Risk Management 3,102,800 0.917 % $3,244 $3,244 $688 $3.932
IVA/Cap95 San Bernardino Full Cost Detail page 61
06/09/11 Schedule 5.003
City Clerk FY 2011
Detail allocation of
Admin
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR -Workers Compensation 3,744,400 1.106 % $3,915 $3,915 $830 $4,745
City Manager -Air Quality / Rideshare 120,100 0.035 % $126 $126 $27 $153
SBETA-Adult Employment&Training 934,300 0.276% $977 $977 $207 $1,184
SBETA -Youth Employment &Training 979,300 0.289 % $1,024 $1.024 $217 $1,241
SBETA -Dislocated Worker Employment Training 743,200 0.220 % $777 $777 $165 $942
SBETA -Rapid Response Employment Svcs 120,000 0.035 % $125 $125 $27 $152
IWM - Graffti Removal 219,800 0.065 % $230 $230 $49 $279
Parks-Landscape Maint. District 993,000 0.293% $1,038 $1,038 $220 $1,258
Drug & Gang Education 30,000 0.009 0~ $g1 $31 $7 $38
Police-Asset Forfeiture 228,400 0.067% $239 $239 $51 $290
EDA 41,476,300 12.253 % $43,367 $43,367 $9,199 $52,566
Water 32,039,000 9.465 % $33,499 $33,499 $7,106 $40,605
EDA-Low/Mod 29,672,800 8.766°/ $31,025 $31,025 $6,581 $37,606
EDA-CDBG 7,740,700 2.287% $8,093 $8,093 $1,717 $9,810
EDA-Home/NIP/NSP 10,637,400 3.143% $11,122 $11,122 $2,359 $13,481
Sewer 30,451,772 8.995% $31,841 $31,841 $6,753 $38,594
Total 338,489,000 100.000 % $353,916 $353,916 $74,339 $428,255
(A) Alloc basis: Adjusted Operating Budget per Department /Program
Source: FY 10/11 Budget
IVA/Cap95 San Bernardino Full Cost Detail page 82
08/09/11 Schedule 5.004
City Clerk FY 2011
Detail allocation of
Admin -SEI Filings
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police -Animal Control Admin 2 0.704 % $534 $534 $122 $656
City Attorney 21 7.394 % $5,608 $5,608 $1,277 $6,885
City Clerk 2 0.704 % $534 $534 $534
City Manager 2 0.704 °/ $534 $534 $122 $656
Civil Service 2 0.704 % $534 $534 $122 $656
Com Dev -Enforcement /Beautification 37 13.028 % $9,880 $9,880 $2,250 $12,130
Com Dev -Permits & Customer Svc. 1 0.352 °/ $267 $267 $61 $328
Council 13 4.577 °/ $3,472 $3,472 $3,472
EDA 17 5.986 °/ $4,540 $4,540 $1,034 $5,574
Finance 6 2.113 °/ $1,602 $1,602 $365 $1,967
Fire-Admin 2 0.704% $534 $534 $122 $656
Fire -Fire Resuce and Ops. 13 4.577 % $3,472 $3,472 $790 $4,262
Human Resources 9 3.169 % $2,403 $2,403 $547 $2,950
IT -Admin 1 0.352 % $267 $267 $61 $328
Library -Admin 1 0.352 °/ $267 $267 $61 $328
Mayor 7 2.465% $1,869 $1,869 $1,869
Polie-Admin 18 6.338% $4,807 $4,807 $1,094 $5,901
Water 18 6.338% $4,807 $4,807 $1,094 $5,901
Parks-Admin 10 3.521 % $2,670 $2,670 $608 $3,278
Parks -Center for Individual Dev. 1 0.352 % $267 $267 $61 $328
Parks -Parks Mainl. 11 3.873 % $2,937 $2,937 $669 $3,606
Parks -Senior Services 1 0.352 % $267 $267 $61 $328
Parks -Aquatics 1 0.352 % $267 $267 $61 $328
IWM-Admin 4 1.408% $1,068 $1,068 $243 $1,311
IWM-Automated Residential Collection 6 2.113 % $1,602 $1,602 $365 $1.967
Fleet Services -Admin 6 2.113 % $1,602 $1,602 $365 $1,967
PW -Street Maint. 1 0.352 % $267 $267 $61 $328
PW -Traffic Signal Maint. 1 0.352 % $267 $267 $61 $328
Facilities Management 8 2.817 % $2,136 $2,136 $486 $2,622
Com Dev -Admin 14 4.930 % $3,739 $3,739 $851 $4,590
Com Dev -Building and Safety 19 6.690 % $5,074 $5,074 $1,155 $6,229
PW -Real Property 1 0.352 % $267 $267 $61 $328
PW-Capital Projects 17 5.986% $4,540 $4,540 $1,034 $5,574
PW-Traffc Engineering 1 0.352°/ $267 $267 $61 $328
Com Dev-Stormwater Management 1 0.352% $267 $267 $61 $328
Parks -Recreation /Community Program 2 0.704 % $534 $534 $122 $656
SBETA-Other 2 0.704 °/ $534 $534 $122 $656
PW-Admin 3 1.056% $801 $801 $182 $983
Sewer 2 0.708 % $535 $535 $118 $653
Total 284 100.000 % $75,839 $75,839 $15,930 $91,769
(A) Alloc basis: Number of SEI Filings per Dept. /Program
IVA/Cap9B San Bernardino Full Cost
08/09/11
City Clerk
Detail allocation of
Admin - SEI Filings
User Department Allocation UnitstA) Allocated Percent Gross Allocated
Direct Billed First Allocation Second Allocation
Detail page 63
Schedule 5.004
FY 2011
Total Allocated
Source: City Clerk
IVA/Cap95 San Bernardino Full Cost Detail page 64
08/09/11 Schedule 5.005
City Clerk FY 2011
Detail allocation of
Admi n -Boards & Commission Support
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 5 13.514% $10,249 $10,249 $10,249
Council 4 10.811 % $8,199 $8,199 $8,199
City Clerk 2 5.405 % $4,099 $4,099 $4,099
City Manager 3 8.108% $6,149 $6,149 $1,838 $7,987
Civil Service 1 2.703% $2,050 $2,050 $613 $2,663
Com Dev-Admin 5 13.514% $10,249 $10,249 $3,063 $13,312
Library-Admin 1 2.703% $2,050 $2,050 $613 $2,663
Police -Animal Control Admin 1 2.703 % $2,050 $2,050 $613 $2,663
Com Dev -Planning 2 5.405 % $4,099 $4,099 $1,225 $5,324
Fire-Admin 1 2.703% $2,050 $2,050 $613 $2,663
Polie-Admin 1 2.703% $2,050 $2,050 $613 $2,663
Parks-Admin 5 13.514% $10,249 $10,249 $3,063 $13,312
IT-Admin 1 2.703°/ $2,050 $2,050 $613 $2,663
EDA 3 8.108 % $6,149 $6,149 $1,838 $7,987
SBETA-Other 1 2.703% $2,050 $2,050 $613 $2,663
Water 1 2.700 °/ $2,047 $2,047 $612 $2,659
Total 37 100.000 % $75,839 $75,839 $15,930 $91,769
(A) Alloc basis: Number of Boards & Commissions per Dept. /Program
Source: City Clerk
IVA/Cap95 San Bernardino Full Cost Detail page 65
08/09/11 Schedule 5.006
City Clerk FY 2011
Detail allocation of
Elections
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217°/ $1,175 $1,175 $1,175
Council 568,600 0.168 % $909 $909 $909
City Clerk 2,004,800 0.592 °/ $3,204 $3,204 $3,204
City Treasurer 202,400 0.060 °/ $323 $323 $69 $392
City Attorney 3,674,600 1.086% $5,873 $5,873 $1,246 $7,119
General Government 1,741,100 0.514% $2,783 $2,783 $590 $3,373
City Manager 1,283,000 0.379% $2,051 $2,051 $435 $2,486
Human Resources 564,800 0.167% $903 $903 $191 $1,094
Finance 1,668,200 0.493% $2,666 $2,666 $566 $3,232
Civil Service 303,100 0.090% $484 $484 $103 $587
Com Dev-Admin 1,703,800 0.503% $2,723 $2,723 $578 $3,301
Com Dev - S F Rental Insp 867,600 0.256 °/ $1,387 $1,387 $294 $1,681
Com Dev -Weed Abatement 296,800 0.088 % $474 $474 $101 $575
Com Dev -Enforcement /Beautification 2,149,200 0.635 % $3,435 $3,435 $729 $4,164
Com Dev -Permits & Customer Svc. 618,800 0.183 % $989 $989 $210 $1,199
Com Dev-Stormwater Management 438,800 0.130% $701 $701 $149 $850
Com Dev-Building and Safety 668,400 0.197% $1,068 $1,068 $227 $1,295
Com Dev-Planning 652,000 0.193% $1,042 $1,042 $221 $1,263
Com Dev -Land Development 211,700 0.063 % $338 $338 $72 $410
Fire -Admin 2,725,400 0.805 °/ $4,356 $4,356 $924 $5,280
Fire -Fire Resuce and Ops. 26,320,700 7.776 °/ $42,068 $42,068 $8,923 $50,991
Fire -Training 8 Personnel 232,400 0.069 % $371 $371 $79 $450
Fire -Community Risk Reduction 1,555,800 0.460 °/ $2,487 $2,487 $527 $3,014
Fire -Disaster Preparedness 91,300 0.027 % $146 $146 $31 $177
Fire-Fleet&Equipment 694,200 0.205% $1,110 $1,110 $235 $1,345
Fire -Emergency Communications 1,001,600 0.296 % $1,601 $1,601 $340 $1,941
Polie-Admin 8,419,600 2.487°/ $13,457 $13,457 $2,854 $16,311
Police -Downtown & City Hall Security 80,000 0.024 % $128 $128 $27 $155
Police-Support Services 870,700 0.257% $1,392 $1,392 $295 $1,687
Police-Patrol Field Services 28,073,218 8.294% $44,869 $44,869 $9,518 $54,387
Police -Patrol GOPPS 4,078,200 1.205 % $6,518 $6,518 $1,383 $7,901
Police -Gangs /Violent Crimes 4,146,200 1.225 % $6,627 $6,627 $1,406 $8,033
Police-Traffic 3,553,100 1.050% $5,679 $5,679 $1,205 $6,884
Police-General Investigations 9,617,900 2.841 °/ $15,372 $15,372 $3,261 $18,633
Police -Forensics -Property 1,633,400 0.483 °/ $2,611 $2,611 $554 $3,165
Police -Dispatch 2,306,000 0.681 °/ $3,686 $3,686 $782 $4,468
Police -Records 2,282,000 0.674 % $3,647 $3,647 $774 $4,421
Police-Personnel&Training 1,057,100 0.312% $1,690 $1,690 $358 $2,048
Parks-Admin 1,692,300 0.500 % $2,705 $2,705 $574 $3,279
Parks-Aquatics 216,700 0.064°/ $346 $346 $73 $419
Parks-Sports 71,400 0.021% $114 $114 $24 $138
Parks -Center for Individual Dev. 232,300 0.069 °/ $371 $371 $79 $450
IVA/Cap95 San Bernardino Full Cost Detail page 68
08/09/11 Schedule 5.006
City Clerk FY 2011
Detail allocation of
Elections
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.557 % $3,013 $3,013 $639 $3,652
Parks -Recreation /Community Program 656,200 0.194 % $1,049 $1,049 $222 $1,271
Parks -Senior Services 317,400 0.094 % $507 $507 $108 $615
Parks -Special Events 169,300 0.050 % $271 $271 $57 $328
Parks-Outdoor Facilities 28,900 0.009% $46 $46 $10 $56
PW-Admin 1,423,792 0.421% $2,276 $2,276 $483 $2,759
PW -Capital Projects 628,500 0.186 °/ $1,005 $1,005 $213 $1,218
PW - Traffc Engineering 243,500 0.072 °/ $389 $389 $83 $472
PW -Real Property 180,100 0.053 °/ $288 $288 $61 $349
PW -Street Maint. 769,000 0.227 % $1,229 $1,229 $261 $1,490
PW -Graffiti Removal 231,300 0.068 °/ $370 $370 $78 $448
PW -Concrete Maint. 423,900 0.125 % $678 $678 $144 $822
PW -Street Light Maint. 326,000 0.096 % $521 $521 $111 $632
PW-Traffic Signal Maint. 765,200 0.226% $1,223 $1,223 $259 $1,482
Facilities Management 2,043,900 0.604% $3,267 $3,267 $693 $3,960
Library-Admin 516,000 0.152% $825 $825 $175 $1,000
Library -Support Services 413,800 0.122 % $661 $661 $140 $801
Library-Central Library Services 1,042,800 0.308% $1,667 $1,667 $354 $2,021
Library -Branch Library Services 286,500 0.085 % $458 $458 $97 $555
Parks -Cemetery Admin 194,000 0.057 % $310 $310 $66 $376
Police-Animal Control Admin 566,400 0.173% $937 $937 $199 $1,136
Police -Animal Control Field Svcs 584,100 0.173 % $934 $934 $198 $1,132
Police -Animal Control Shelter Svcs 545,100 0.161 % $871 $871 $185 $1,056
Police-Traffic Safety 950,000 0.281% $1,518 $1,518 $322 $1,840
Parks -Stadium Admin 110,500 0.033 % $177 $177 $37 $214
Parks -Soccer Complex Admin 454,000 0.134 % $726 $726 $154 $880
IWM-Admin 13,110,418 3.873% $20,954 $20,954 $4,445 $25,399
IWM-Automated Residential Collection 7,610,600 2.248 % $12,164 $12,164 $2,580 $14,744
IWM -Commercial Refuse Collection 6,738,100 1.991 % $10,769 $10,769 $2,284 $13.053
IWM -Street Sweeping 622,500 0.184 % $995 $995 $211 $1,206
IWM -Recycling /Environmental Sustainability 756,200 0.223 % $1,209 $1,209 $256 $1,465
IWM -Right of Way Cleaning 638,400 0.189 % $1,020 $1,020 $216 $1,236
IT - Prinl Shop 245,800 0.073 % $393 $393 $83 $476
IT-Telephone Support 699,600 0.207 % $1,118 $1,118 $237 $1,355
PW -Utilities 3,845,400 1.136 % $6,146 $6,146 $1,304 $7,450
Fleet Services-Admin 1,609,400 0.475°/ $2,572 $2,572 $546 $3,118
IT-Admin 266,200 0.079°/ $425 $425 $90 $515
IT-Business Systems 715,900 0.211% $1,144 $1,144 $243 $1,387
IT - GIS & Office Automation 347,100 0.103 % $555 $555 $118 $673
IT-Network Services 679,800 0.201% $1,087 $1.087 $230 $1,317
IT -Client Services 290,700 0.086 °/ $465 $465 $99 $564
HR -Liability /Risk Management 3,102,800 0.917 % $4,959 $4,959 $1,052 $6,011
IVA/Cap95 San Bernardino Full Cost Detail page 67
08/09/11 Schedule 5.006
City Clerk FY 2011
Detail allocation of
Elections
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR -Worker's Compensation 3,744,400 1.106 % $5,985 $5,985 $1,269 $7,254
City Manager -Air Quality / Rideshare 120,100 0.035 % $192 $192 $41 $233
SBETA-Adult EmploymentBTraining 934,300 0.276% $1,493 $1,493 $317 $1,810
SBETA-Youth Employment&Training 979,300 0.289% $1,565 $1,565 $332 $1,897
SBETA-Dislocated WOrkerEmployment Training 743,200 0.220% $1,188 $1,188 $252 $1,440
SBETA -Rapid Response Employment Svcs 120,000 0.035 % $192 $192 $41 $233
IWM -Graffiti Removal 219,800 0.065 % $351 $351 $75 $426
Parks -Landscape Maint. District 993,000 0.293 °/ $1,587 $1,587 $337 $1,924
Drug 8 Gang Education 30,000 0.009 °/ $48 $48 $10 $58
Police -Asset Forteiture 228,400 0.067 % $365 $365 $77 $442
EDA 41,476,300 12.253% $66,291 $66,291 $14,062 $80,353
Water 32,039,000 9.465% $51,207 $51,207 $10,862 $62,069
EDA -Low /Mod 29,672,800 8.766 % $47,426 $47,426 $10,060 $57,486
EDA-CDBG 7,740,700 2.287% $12,372 $12,372 $2,624 $14,996
EDA -Home /NIP / NSP 10,637,400 3.143 % $17,002 $17,002 $3,606 $20,608
Sewer 30,451,772 8.995 °/ $48,668 $48,668 $10,321 $58,989
Total 338,489,000 100.000 % $541,002 $541,002 $113,636 $654,638
(A) Alloc basis: Adjusted Operating Budget per Department /Program
Source: FY 10/11 Budget
IVA/Cap95 San Bernardino Full Cost Detail page 68
08/09/11 Schedule 5.007
City Clerk FY 2011
Detail allocation of
Records Management
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direc[ Billed First Allocation Second Allocation Total Allocated
City Attorney 46 5.603°/ $4,991 $4,991 $1,122 $6,113
City Clerk 19 2.314 °/ $2,062 $2,062 $2,062
City Manager 50 6.090 °/ $5,426 $5,426 $1,220 $6,646
PW -Real Property 150 18.270 % $16,277 $16,277 $3,660 $19,937
PW -Capital Projects 59 7.186 % $6,402 $6,402 $1,439 $7,841
PW -Traffic Engineering 4 0.487 % $434 $434 $98 $532
Com Dev -Planning 34 4.141 % $3,689 $3,689 $830 $4,519
Com Dev -Building and Safety 1 0.122 °/ $109 $109 $24 $133
Com Dev-Admin 179 21.803% $19,423 $19,423 $4,367 $23,790
Facilities Management 6 0.731 °/ $651 $651 $146 $797
Finance 48 5.847 % $5,208 $5,208 $1,171 $6,379
Fire-Admin 27 3.289°/ $2,930 $2,930 $659 $3,589
Human Resources 26 3.167 % $2,821 $2,821 $634 $3,455
IT-Admin 8 0.974% $868 $868 $195 $1,063
Mayor 7 0.853 % $760 $760 $760
Parks -Admin 3 0.365 % $326 $326 $73 $399
Parks -Parks Maint. 5 0.609 % $543 $543 $122 $665
Parks -Senior Services 5 0.609 % $543 $543 $122 $665
Parks-Aquatics 7 0.853% $760 $760 $171 $931
Polie-Admin 3 0.365% $326 $326 $73 $399
Police -Patrol Field Services 8 0.974 % $868 $868 $195 $1,063
Police-Traffic 10 1.218% $1,085 $1,085 $244 $1,329
Police-General Investigations 4 0.487% $434 $434 $98 $532
Police-Support Services 10 1.218% $1,085 $1,085 $244 $1,329
Police -Records 1 0.122 % $109 $109 $24 $133
Police-Animal Control Admin 4 0.487 % $434 $434 $98 $532
Parks -Soccer Complex Admin 4 0.487 % $434 $434 $98 $532
Council 28 3.410% $3,038 $3,038 $3,038
City Treasurer 2 0.244% $217 $217 $49 $266
Water 2 0.244 % $217 $217 $49 $266
PW -Street Maint. 6 0.731 % $651 $651 $146 $797
PW -Graffiti Removal 2 0.244 % $217 $217 $49 $266
PW -Concrete Maint. 2 0.244 % $217 $217 $49 $266
PW -Traffic Signal Maint. 1 0.122 °/ $109 $109 $24 $133
PW -Street Light Maint. 1 0.122 % $109 $109 $24 $133
IWM-Admin 9 1.096 % $977 $977 $220 $1,197
IWM -Automated Residential Collection 5 0.609 °/ $543 $543 $122 $665
IWM-Commercial Refuse Collection 11 1.340 % $1,194 $1,194 $268 $1,462
IWM -Street Sweeping 1 0.122 % $109 $109 $24 $133
IWM -Recycling /Environmental Sustainability 4 0.487 % $434 $434 $98 $532
Parks-Tree Maint. 1 0.122% $109 $109 $24 $133
Parks -Recreation /Community Program 10 1.218 % $1,085 $1,085 $244 $1,329
IVA/Cap95 San Bernardino Full Cost Detail page 69
08/09/11 Schedule 5.007
City Clerk FY 2011
Detail allocation of
Records Management
User Department Allocation U,nitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police -Gangs /Violent Crimes 1 0.122 °/ $109 $109 $24 $133
PW - Admin 2 0.244 % $217 $217 $49 $266
Sewer 5 0.608 % $537 $537 $123 _ $660
Total 821 100.000 °/ $89,087 $89,087 $18,713 $107,800
(A) Alloc basis: Number of Agenda Items per Dept. /Program
Source: City Clerk
IVA/Cap95 San Bernardino Full Cost Detail page 70
08/09/11 Schedule 5.008
City Clerk FY 2011
Departmental Cost
Allocation Summary
Total Admin Admin - SEI Filings Admin -Boards 8: Elections Records Management
Commission Support
Mayor $14,821 $768 $1,869 $10,249 $1,175 $760
Council $16,213 $595 $3,472 $8,199 $909 $3,038
City Clerk $11,995 $2,096 $534 $4,099 $3,204 $2,062
City Treasurer $915 $257 $392 $266
City Attorney $24,774 $4,657 $6,885 $7,119 $6,113
City Manager $19,401 $1,626 $656 $7,987 $2,486 $6,646
Finance $13,692 $2,114 $1,967 $3,232 $6,379
General Government $5,579 $2,206 $3,373
Human Resources $8,215 $716 $2,950 $1,094 $3,455
Civil Service $4,290 $384 $656 $2,663 $587
Facilities Management $9,969 $2,590 $2,622 $3,960 $797
Com Dev-Admin $47,152 $2,159 $4,590 $13,312 $3,301 $23,790
Com Dev - S F Rental Insp $2,780 $1,099 $1,681
Com Dev -Weed Abatement $951 $376 $575
Com Dev-Enforcement/Beautification $19,018 $2,724 $12,130 $4,164
Com Dev -Permits 8 Customer Svc. $2,311 $784 $328 $1,199
Com Dev - Stormwater Management $1,734 $556 $328 $850
Com Dev-Building and Safety $6,504 $847 $6,229 $1,295 $133
Com Dev-Planning $11,933 $827 $5,324 $1,263 $4,519
Com Dev -Land Development $678 $268 $410
Fire-Admin $15,642 $3,454 $656 $2,663 $5,280 $3,589
Fire -Fire Resuce and Ops. $88,611 $33,358 $4,262 $50,991
Fire-TrainingBPersonnel $745 $295 $450
Fire -Community Risk Reduction $4,986 $1,972 $3,014
Fire -Disaster Preparedness $292 $115 $177
Fire -Fleet 8 Equipment $2,225 $880 $1,345
Fire- Emergency Communications $3,210 $1,269 $1,941
IT-Admin $4,906 $337 $328 $2,663 $515 $1,063
IT-Telephone Support $2,241 $886 $1,355
IT-Print Shop $788 $312 $476
IT-Business Systems $2,295 $908 $1,387
IT-GI58Office Automation $1,113 $440 $673
IT-Network Services $2,179 $862 $1,317
IT-Client Services $932 $368 $564
Library-Admin $4,645 $654 $328 $2,663 $1,000
Library-Support Services $1,326 $525 $801
Library-Central Library Services $3,342 $1,321 $2,021
Library-Branch Library Services $919 $364 $555
Parks-Admin $22,412 $2,144 $3,278 $13,312 $3,279 $399
Parks-Aquatics $1,953 $275 $328 $419 $931
Parks-Sports $229 $91 $138
IVA/Cap95
08/09/11
Parks -Center (or Individual Dev.
Parks -Parks Maint.
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Outdoor Facilities
Parks -Tree Maint.
Parks -Landscape Maint. District
Parks -Cemetery Admin
Parks -Soccer Complex Admin
Parks -Stadium Admin
Drug & Gang Education
Polie -Admin
Police -Animal Control Admin
Police -Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Asset Forteiture
Police -Downtown & City Hall Security
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel & Training
Police - Traffc Safety
PW -Admin
PW -Capital Projects
PW - TraKc Engineering
PW -Real Property
PW -Utilities
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW - Traffc Signal Maint.
Fleet Services -Admin
IWM -Admin
Total
$1,073
$10,312
$4,088
$2,010
$543
$92
$133
$3,182
$622
$1,988
$355
$96
$35,944
$5,730
$1,873
$1,747
$732
$257
$4,119
$91,029
$13,069
$13,421
$12,716
$31,354
$5,235
$7,390
$7,446
$3,387
$3,044
$5,813
$15,429
$1,641
$20,842
$12,324
$3,590
$1,007
$1,625
$1,178
$2,913
$7,125
$44,523
San Bernardino Full Cost
City Clerk
Departmental Cost
Allocation Summary
Admin
$295
$2,389
$832
$402
$215
$36
$1,258
$246
$576
$141
$38
$10,670
$743
$741
$691
$290
$102
$1,103
$35,579
$5,168
$5,255
$4,503
$12,189
$2,070
$2,922
$2,892
$1,339
$1,204
$1,805
$796
$309
$228
$4,874
$975
$293
$537
$413
$970
$2,040
$16,616
Admin-SEI Filings Admin-Boards8
Commission Support
$328
$3,606
$656
$328
$5,901
$656
$983
$5,574
$328
$328
$328
$328
$1,967
$1,311
$2,663
$2,663
Detail page 71
Schedule 5.008
FY 2011
Elections Records Management
$450
$3,652 $665
$1,271 $1,329
$615 $665
$328
$56
$133
$1,924
$376
$880 $532
$214
$58
$16,311 $399
$1,136 $532
$1,132
$1,056
$442
$155
$1,687 $1,329
$54,387 $1,063
$7,901
$8,033 $133
$6,884 $1,329
$18,633 $532
$3,165
$4,468
$4,421 $133
$2,048
$1,840
$2,759 $266
$1,218 $7,841
$472 $532
$349 $19,937
$7,450
$1,490 $797
$448 $266
$822 $266
$632 $133
$1,482 $133
$3,118
$25.399 $1,197
IVA/Cap95
08109/11
IWM-Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM -Graffiti Removal
SBETA -Adult Employment & Training
SBETA -Youth Employment 8 Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
SBETA -Other
EDA
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Worker's Compensation
City Manager -Air Quality / Rideshare
Total
Total
$27,021
$23,054
$2,128
$2,956
$2,045
$705
$2,994
$3,138
$2,382
$385
$3,319
$146,480
$95,092
$24,806
$34,089
$111,500
$98,896
$9,943
$11,999
$386
$1,374,231
San Bernardino Full Cost
City Clerk
Departmental Cost
Allocation Summary
Admin
$9,645
$8,539
$789
$959
$609
$279
$1,184
$1,241
$942
$152
$52,566
$37,606
$9,810
$13,481
$40,605
$38,594
$3,932
$4,745
$153
$428,255
Admin - $EI Filings Admin -Boards 8
COmmI5510n $UOgOrt
$1,967
$656
$5,574
$5,901
$653
$91,769
$2,663
$7,987
$2,659
$91,769
Detail page 72
Schedule 5.008
FY 2011
Elections Records Management
$14.744
$13,053
$1,206
$1,465
$1,236
$426
$1,810
$1,897
$1,440
$233
$80,353
$57,486
$14,996
$20,608
$62,069
$58,989
$6,011
$7,254
$233
$654,638
$665
$1,462
$133
$532
$266
$660
$107,800
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
City Treasurer
Costs to be allocated
1st Allocation 2nd Allocation SuGtotal
$202,400
Detail page 73
Schedule 6.001
FY 2011
Total
$202,400
$6,132 $6,132
$3,230 $3,230
$479 $85 $564
$372 $119 $491
$752 $163 $915
$4,052 $4,052
$531 $531
$2,327 $2,327
$2,340 $2,340
$19,459 $19,459
$3,194 $3,194
$541 $541
$6,805 $6,805
$1,387 $1,387
$10,965
-$3i3,3F5 $41,003
~541;OD3 $51,968 $51,968
-$23d;36S.
IVA/Cap95 San Bernardino Full Cost Detail page 74
OS/O9/11 Schedule 6.002
City Treasurer FY 2011
Schedule of costs to be
allocated by function
Total General 8 Admin Investments Banking 8 Cashiering Services
Other Expense and Cost
SALARIES 8 WAGES
FRINGE BENEFITS
Other Expense and Cost
Automobile Allowance $6,600 $3,300 $3,300
Copy Machin Charge $900 $450 $450
Dues 8 Subscription $1,300 $650 $650
Equipment Maintenance $3,600 $1,800 $1,800
Health 8 Life Insur $33,000 $16,500 $16,500
IT Charges In-House $5,000 $2,500 $2,500
Liability $1,000 $500 $500
MOU Concession ($12,200) ($6,100) ($6,100)
Materials 8 Supplies $1,100 $550 $550
Medicare $1,900 $950 $950
Meetings & Conferences $2,700 $1,350 $1,350
Pers Retirement $26,200 $13,100 $13,100
Postage $200 $100 $100
Printing Charges $300 $150 $150
Professional /Contract $4,400 $2,200 $2,200
Rentals $900 $450 $450
Salaries Perm /Full $123,300 $61,650 $61,650
Smalll Tools 8 Equip $300 $150 $150
Telephone Suppon $100 $50 $50
Unemployment Insurance $400 $200 $200
Workers Compensation $1,400 $700 _ $700
Departmental Expenditures $202,400 $101,200 $101,200
Additions: 1 st
Other $10,965 $10,965
Functional Cost $213,365 $10,965 $101,200 $101,200
Reallocate Admin ($10,965) $5,483 _$5,482
Allocable Costs $213,365 $106,683 $106,682
1st Allocation 5213,365 $106,683 $106,682
Additions: 2nd
Other $41,003 $41,003
Functional Cost $41,003 $41,003
Reallocate Admin ($41,003) $20,502 $20,501
Allocable Costs $41,003 $20,502 $20,501
2nd Allocation $41,003 $20,502 $20,501
IVA/Cap95
08/09/11
San Bernardino Full Cost
City Treasurer
Schedule of costs to be
allocated by function
Total General & Admin
Detail page 75
Schedule 6.002
FY 2011
Investments Banking & Cashiering Services
Total allocated
IVA/Cap95 San Bernardino Full Cost Detail page 76
08/09N1 Schedule 6.003
City Treasurer FY 2011
Detail allocation of
Investments
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 1 3.704 % $3,951 $3,951 $3,951
Council 1 3.704 °/ $3,951 $3,951 $3,951
City Clerk 1 3.704 % $3,951 $3,951 $3,951
City Treasurer 1 3.704 °/ $3,951 $3,951 $3,951
City Attorney 1 3.704 °/ $3,951 $3,951 $891 $4,842
General Government 1 3.704 % $3,951 $3,951 $891 $4,842
City Manager 1 3.704% $3,951 $3,951 $891 $4,842
Human Resources 1 3.704% $3,951 $3.951 $891 $4,842
Finance 1 3.704 % $3,951 $3,951 $891 $4,842
Civil Service 1 3.704 % $3,951 $3,951 $891 $4,842
Com Dev-Admin 1 3.704% $3,951 $3,951 $891 $4,842
Fire-Admin 1 3.704°/ $3,951 $3,951 $891 $4,842
Polie -Admin 1 3.704 % $3,951 $3,951 $891 $4,842
Parks-Admin 1 3.704% $3,951 $3,951 $891 $4,842
PW-Admin 1 3.704% $3,951 $3,951 $891 $4,842
EDA 1 3.704% $3,951 $3,951 $891 $4,842
Water 1 3.704% $3,951 $3,951 $891 $4,842
Facilities Management 1 3.704 % $3,951 $3,951 $891 $4,842
Library-Admin 1 3.704% $3,951 $3,951 $891 $4,842
IWM-Admin 1 3.704% $3,951 $3,951 $891 $4,842
IT-Admin 1 3.704% $3,951 $3,951 $891 $4,842
Police -Animal Control Admin 1 3.704 % $3,951 $3,951 $891 $4,842
Parks-Cemetery Admin 1 3.704 % $3,951 - $3,951 $891 $4.842
Parks -Soccer Complex Admin 1 3.704 % $3,951 $3,951 $891 $4,842
Parks -Stadium Admin 1 3.704 °/ $3,951 $3,951 $891 $4,842
Fleet Services-Admin 1 3.704% $3,951 $3,951 $891 $4.842
Sewer 1 3.696 % $3,957 $3,957 $900 $4.857
Total 27 100.000 % $106,683 $106,683 $20,502 $127,185
(A) Alloc basis: Equal to all Departments
Source: City Treasurer
IVA/Cap95 San Bernardino Full Cost Detail page 77
08/09111 Schedule 6.004
City Treasurer FY 2011
Detail allocation of
Banking & Cashiering Services
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police -Animal Control Admin 258 0.221 % $235 $235 $46 $281
City Attorney 1,312 1.123% $1,198 $1,198 $232 $1,430
City Clerk 511 0.437 % $466 $466 $466
City Manager 19 0.016 % $17 $17 $3 $20
Com Dev -Admin 483 0.413 % $441 $441 $135 $526
Facilities Management 213 0.182 % $194 $194 $38 $232
Finance 1,139 0.974 % $1,040 $1.040 $201 $1,241
Fire-Admin 166 0.142% $152 $152 $29 $181
Human Resources 16 0.014 % $15 $15 $3 $18
IT-Admin 9 0.008 % $8 $8 $2 $10
Library-Admin 84 0.072 % $77 $77 $15 $92
Mayor 130 0.111 °/ $119 $119 $119
Parks-Admin 92 0.079°/ $84 $84 $16 $100
Polie -Admin 394 0.337 °/ $360 $360 $70 $430
PW -Admin 20 0.017 % $18 $18 $4 $22
City Treasurer 111 0.095 °/ $101 $101 $101
Parks -Senior Services 350 0.299 °/ $319 $319 $62 $381
HR -Liability /Risk Management 136 0.116 °/ $124 $124 $24 $148
Drug & Gang Education t 0.001 % $1 $1 $1
Police -Records 180 0.154 % $164 $164 $32 $796
Police-Traffic 214 0.183 % $195 $195 $38 $233
Police -Parking Control 11 0.009 °/ $10 $10 $2 $12
Other 9 0.008 °/ $8 $8 $2 $10
Water 58,559 50.101 % $53,449 $53,449 $10,338 $63,787
IWM-Automated Residential Collection 1,291 1.105% $1,178 $1,178 $228 $1,406
IWM-Commercial Refuse Collection 1,290 1.104% $1,177 $1,177 $228 $1,405
Sewer 49,884 42.679% $45,532 $45,532 $8,803 $54,335
Total 116,882 100.000 °/ $106,682 $106,682 $20,501 $127,183
(A) Alloc basis: Number of Cash Receipts per Dept. /Program
Source: Water Department
IVA/Cap95 San Bernardino Full Cost Detail page 78
08/09/11 Schedule 6.005
City Treasurer FY 2011
Departmental Cost
Allocation Summary
Total Investments Banking & Cashiering Services
Mayor $4,070 $3,951 $119
Council $3,951 $3,951
City Clerk $4,417 $3,951 $466
City Treasurer $4.052 $3,951 $101
City Attorney $6,272 $4,842 $1,430
City Manager $4,862 $4.842 $20
Finance $6,083 $4,842 $1,241
General Government $4,842 $4,842
Human Resources $4,860 $4,842 $18
Civil Service $4,642 $4'842
Facilities Management $5,074 $4,642 $232
Com Dev -Admin $5,368 $4,842 $526
Fire -Admin $5,023 $4,842 $181
IT -Admin $4,852 $4,642 $10
Library -Admin $4,934 $4,842 $92
Parks -Admin $4,942 $4,842 $100
Parks -Senior Services $381 $381
Parks -Cemetery Admin $4,842 $4,842
Parks -Soccer Complex Admin $4,842 $4,842
Parks -Stadium Admin $4,842 $4,842
Drug 8 Gang Education $1 $1
$430
Polie -Admin $5,272 $4,842
Police -Animal Control Admin $5,123 $4,842 $281
Police -Parking Control $12 $12
Police - Traffc $233 $233
Police -Records $196 $196
PW -Admin $4,864 $4,842 $22
Fleet Services -Admin $4.642 $4,&42
IWM-Admin $4,842 $4,842
IWM -Automated Residential Collection $1,406 $1,406
IWM -Commercial Retuse Collection $1,405 $1,405
EDA $4,842 $4,842
Water $68,629 $4,842 $63,787
Sewer $59,192 $4,857 $54,335
HR -Liability /Risk Management $148 $148
Other $10 _ $10
Total $254,368 $127,185 $127,183
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
City Attorney
Costs to be allocated
1st Allocation 2nd Allocation Sutrtotal
$3,674,600
$17,783 $17,783
$186,108 $186,108
$8,697 $1,538 $10,235
$6,747 $2,156 $8,903
$20,314 $4,460 $24,774
$5,149 $1,123 $6,272
$9,643 $9,643
$13,146 $13,146
$32,839 $32,839
$58,418 $58,418
$15,599 $15,599
$2,489 $2,489
$12,070 $12,070
$4,023 $4,023
Detail page 79
Schedule 7.001
FY 2011
Total
$3,674,600
$244,798 $157,504 $402,302 $402,302
~3,919~39ff -$'f57.564 34,07€,-Ul
IVA/Cap95 San Bernardino Full Cost Detail page 80
08/09/11 Schedule 7.002
City Attorney FY 2011
Schedule of costs to be
allocated by function
Total General & Admin Municipal Leaal Services Litiuation Prosecution Economic Development
Aaencv Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Advertising $4,400 $1,400 $1,500 $1,500
Automobile Allowance $6,700 $3,000 $1,700 $1,700 $300
Computer Equipment $2,500 $500 $1,500 $500
Copy Machine Charge $11,100 $3,700 $3,700 $3,700
Dues R Subscription $14,000 $4,800 $4,600 $4,600
Education & Training $10,400 $3,400 $3,500 $3,500
Equipment Maintenance $9,000 $3,000 $3,000 $3,000
Fleet Charges -Fuel $5,000 $5,000
Garage Charges $2,200 $2,200
Health & Life Insur $225,300 $85,400 $59,800 $68,600 $t 1,500
IT Charges In-House $7,400 $7,400
Liability $9,900 $9,900
Library Books $75,000 $25,000 $25,000 $25,000
Litigation -Outside $545,800 $545,800
Litigation Expenses $198,200 $198,200
MOU Concession ($237,900) ($103,500) ($64,900) ($58,600) ($10,900)
Management Allowance $600 $200 $200 $200
Materials & Supplies $16,000 $5,200 $5,400 $5,400
Medicare $29,600 $12,800 $8,000 $7,400 $1,400
Meetings & Conferences $3,000 $1,000 $1,000 $1,000
Mileage $300 $100 $100 $100
Miscellaneous Equip $700 $100 $100 $500
Other Professional $1,000 $200 $400 $400
Overtime $3,000 $1,000 $1,000 $1,000
Pers Retirement $409,600 $185,000 $114,600 $92,200 $17,800
Postage $7,000 $1,000 $3,000 $3,000
Printing Charges $6,000 $2,000 $2,000 $2,000
Professional /Contract $6,000 $2,000 $2,000 $2,000
Rentals $6,200 $2,200 $2,000 $2,000
Salaries Perm /Full $2,099,200 $880,600 $549,900 $574,100 $94,600
Salaries Temp /Part $173,000 $12,300 $62,300 $86,100 $12,300
Small Tools & Equipment $1,700 $300 $400 $400
Telephone Support $4,700 $4,700
Unemployment Insurance $6,200 $2,700 $1,700 $1,500 $300
Workers Compensation $12,400 $12,400
Departmental Expenditures $3,674,600 $1,177,000 $1,537,500 $832,800 $'127,300
IVA/Cap95 San Bernardino Full Cost Detail page 81
08/09/11 Schedule 7.002
City Attorney FY 2011
Schedule of costs to be
allocated by function
Total General 8: Admin Municipal Legal Services Litigation Prosecution Economic Develoament
Agencv Services
Additions: 1st
Other $244,798 $244,798
Functional Cost $3,919,398 $244,798 $1,177,000 $1,537,500 $832,800 $127,300
Reallocate Admin ($244,798) $78,411 $102,427 $55,480 $8,480
Allocable Costs $3,919,398 $1,255,411 $1,639,927 $888,280 $135,780
151 Allocation $3,919,398 51,255,411 $1,639,927 $888,280 $135,760
Additions: 2nd
Other $157,504 $157,504
Functional Cost $157,504 $157,504
Reallocate Admin ($157,504) $50,450 $65,902 $35,696 _$_5,456
Allocable Costs $157,504 $50,450 $65,902 $35,696 $5,456
2nd Allocation $157,504 $50,450 $65,902 $35,696 $5,456
Total allocated
IVA/Cap95 San Bernardino Full Cost Detail page 82
08/09/11 Schedule 7.003
City Attorney FY 2011
Detail allocation of
Municipal Legal Services
User Department Allocation Units(Al Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 0.4000 0.401 °/ $5,029 $5,029 $5,029
Polie-Admin 19.4000 19.427% $243,891 $243,891 $13,507 $257,398
Other 1.7000 1.702°/ $21,372 $21,372 $1,184 $22,556
Parks-Admin 2.8000 2.804°/ $35,201 $35,201 $1,949 $37,150
Fire-Admin 5.0000 5.007% $62,859 $62,859 $3,481 $66,340
Police -Parking Control 0.6000 0.601 % $7,543 $7,543 $418 $7,961
Police-Animal Control Admin 1.5000 1.502% $18,858 $18,858 $1,044 $19,902
IWM-Admin 3.7100 3.715% $46,641 $46,641 $2,583 $49,224
Human Resources 5.1000 5.107% $64,116 $64,116 $3,551 $67,667
PW-Admin 2.0500 2.053% $25,772 $25,772 $1,427 $27,199
Com Dev-Admin 23.1000 23.132 % $290,407 $290,407 $16,083 $306,490
Water 4.3000 4.306 °/ $54,058 $54,058 $2,994 $57,052
Council 4.9000 4.907 % $61,601 $61,601 $61,601
City Clerk 22.1000 22.131 % $277,835 $277,835 $277,835
Civil Service 0.3000 0.300 % $3,772 $3,772 $209 $3,981
EDA 0.2000 0.200 % $2,514 $2,514 $139 $2,653
Finance 1.1000 1.102 % $13,829 $13,829 $766 $14,595
IT-Admin 0.1000 0.100°/ $1,257 $1,257 $70 $1.327
Library-Admin 0.7000 0.701 °/ $8,800 $8,800 $487 $9,287
PW-Real Property 0.1000 0.100% $1,257 $1,257 $70 $1,327
City Manager 0.7000 0.702% $8,799 $8,799 $488 $9,287
Total 99.8600 100.000 % $1,255,411 $1,255,41'1 $50,450 $1,305,861
(A) Alloc basis: Level of Effort Provided to each Dept. /Program
Source: City Attorney
IVA/Cap95 San Bernardino Full Cost Detail page 83
08/09/11 Schedule 7.004
City Attorney FY 2011
Detail allocation of
Litigation
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Polie-Admin 64.2000 64.206°/ $1,052,938 $1,052,938 $42,958 $1,095,896
PW -Admin 5.8500 5.851 % $95,945 $95,945 $3,914 $99,859
EDA 0.7000 0.700% $11,481 $11,481 $468 $11,949
IWM-Admin 6.4400 6.441% $105,622 $105,622 $4,309 $109,931
Human Resources 0.6000 0.600 % $9,841 $9,841 $401 $10,242
Com Dev-Admin 4.4000 4.400% $72,164 $72,164 $2,944 $75,108
City Clerk 1.4000 1.400 % $22,961 $22,961 $22,961
City Manager 0.1000 0.100% $1,640 $1,640 $67 $1,707
Council 0.1000 0.100% $1,640 $1,640 $1,640
Civil Service 0.1000 0.100 °/ $1,640 $1,640 $67 $1,707
Other 15.8000 15.802 °/ $259,134 $259,134 $10,572 $269,706
Water 0.3000 0.300°/ $4,921 $4,921 $202 $5,123
Total 99.9900 100.000% $1,639,927 $1,639,927 $65,902 $1,705,829
(A) Alloc basis: Level of Effort Provided to each Dept. /Program
Source: City Attorney
IVA/Cap95 San Bernardino Full Cost Detail page 84
08/09/11 Schedule 7.005
City Attorney FY 2011
Detail allocation of
Prosecution
User Department Allocation Units(AI Allocated Percent Gross Allocated Dlrect Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217 % $1,929 $1,929 $1,929
Council 568,600 0.168 °/ $1,492 $1,492 $1,492
City Clerk 2,004,800 0.592 % $5,261 $5,261 $5,261
City Treasurer 202,400 0.060% $531 $531 $531
City Attorney 3,674,600 1.086% $9,643 $9,643 $9,643
General Government 1,741,100 0.514°/ $4,569 $4,569 $188 $4,757
City Manager 1,283,000 0.379 % $3,367 $3,367 $138 $3,505
Human Resources 564,800 0.167% $1,482 $1,482 $61 $1,543
Finance 1,668,200 0.493 % $4,378 $4,378 $180 $4,558
Civil Service 303,100 0.090 % $795 $795 $33 $828
Com Dev-Admin 1,703,800 0.503% $4,471 $4,471 $184 $4,655
Com Dev - S F Rental Insp 867,600 0.256 % $2,277 $2,277 $93 $2,370
Com Dev -Weed Abatement 296,800 0.088 % $779 $779 $32 $811
Com Dev - Enforcement I Beautification 2,149,200 0.635 °/ $5,640 $5,640 $232 $5,872
Com Dev -Permits & Customer Svc. 618,800 0.183 °/ $1,624 $1,624 $67 $1,691
Com Dev-Stormwater Management 438,800 0.130% $1,152 $1,152 $47 $1,199
Com Dev -Building and Safety 668,400 0.197 % $1,754 $1,754 $72 $1,826
Com Dev-Planning 652,000 0.193 % $1,711 $1,711 $70 $1,781
Com Dev -Land Development 211,700 0.063 % $556 $556 $23 $579
Fire-Admin 2,725,400 0.805°/ $7,152 $7,152 $294 $7,446
Fire -Fire Resuce and Ops. 26,320,700 7.776 % $69,072 $69,072 $2,836 $71,908
Fire-Training & Personnel 232,400 0.069 % $610 $610 $25 $635
Fire -Community Risk Reduction 1,555,800 0.460 % $4,083 $4,083 $168 $4,251
Fire -Disaster Preparedness 91,300 0.027 % $240 $240 $10 $250
Fire-Fleet&Equipment 694,200 0.205% $1,822 $1,822 $75 $1,897
Fire-Emergency Communications 1,001,600 0.296°/ $2,628 $2,628 $108 $2,736
Polie-Admin 8,419,600 2.487% $22,095 $22,095 $907 $23,002
Police -Downtown & City Hall Security 80,000 0.024 % $210 $210 $9 $219
Police-Support Services 870,700 0.257% $2,285 $2,285 $94 $2,379
Police -Patrol Field Services 28,073,218 8.294 % $73,671 $73,671 $3,025 $76.696
Police-PatroICOPPS 4,078,200 1.205% $10,702 $10,702 $439 $11,141
Police-Gangs/Violent Crimes 4,146,200 1.225% $10,881 $10,881 $447 $11,328
Police-Traffic 3,553,100 1.050 % $9,324 $9,324 $383 $9,707
Police-General Investigations 9,617,900 2.841 % $25,240 $25,240 $1,036 $26,276
Police -Forensics -Property 1,633,400 0.483 % $4,286 $4.286 $176 $4,462
Police -Dispatch 2,306,000 0.681 % $6,052 $6,052 $248 $6,300
Police -Records 2,282,000 0.674 % $5,989 $5,989 $246 $6,235
Police -Personnel & Training 1,057,100 0.312 % $2,774 $2,774 $114 $2,888
Parks-Admin 1,692,300 0.500% $4,441 $4,441 $182 $4,623
Parks-Aquatics 216,700 0.064°/ $569 $569 $23 $592
Parks-Sports 71,400 0.021 % $187 $187 $B $195
Parks-Center for Individual Dev. 232,300 0.069% $610 $610 $25 $635
IVA/Cap95 San Bernardino Full Cost Detail page 85
08/09/11 Schedule 7.005
City Attorney FY 2011
Detail allocation of
Prosecution
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.557 °/ $4,947 $4,947 $203 $5,150
Parks -Recreation /Community Program 656,200 0.194 °/ $1,722 $1,722 $71 $7,793
Parks-Senior Services 317,400 0.094°/ $833 $833 $34 $867
Parks -Special Events 169,300 0.050 °/ $444 $444 $18 $462
Parks -Outdoor Facilities 28,900 0.009 % $76 $76 $3 $79
PW-Admin 1,423,792 0.421 % $3,736 $3,736 $153 $3,889
PW -Capital Projects 628,500 0.186 °/ $1,649 $1,649 $68 $1,717
PW -Traffic Engineering 243,500 0.072 °/ $639 $639 $26 $665
PW -Real Progeny 180,100 0.053 % $473 $473 $19 $492
PW -Street Maint. 769,000 0.227 % $2,018 $2,018 $83 $2,107
PW - Graffti Removal 231,300 0.068 % $607 $607 $25 $632
PW-Concrete Maint. 423,900 O.t25% $1,112 $1,112 $46 $1,158
PW -Street Light Maint. 326,000 0.096 % $856 $856 $35 $891
PW - Traffc Signal Maint. 765,200 0.226 % $2,008 $2,008 $82 $2,090
Facilities Management 2.043,900 0.604% $5,364 $5,364 $220 $5,584
Library-Admin 516,000 0.152% $1,354 $1,354 $56 $1,410
Library-Support Services 413,800 0.122% $1,086 $1,086 $45 $1,731
Library -Central Library Services 1,042,800 0.308 % $2,737 $2,737 $112 $2,849
Library -Branch Library Services 286,500 0.085 % $752 $752 $31 $783
Parks-Cemetery Admin 194,000 0.057°/ $509 $509 $21 $530
Police-Animal Control Admin 586,400 0.173% $1,539 $1,539 $63 $1,602
Police-Animal Control Field Svcs 584,100 0.173% $1,533 $1,533 $63 $1,596
Police -Animal Control Shelter Svcs 545,100 0.161 °/ $1,430 $1,430 $59 $1,489
Police -Traffic Safety 950,000 0.281 % $2,493 $2,493 $102 $2,595
Parks -Stadium Admin 110,500 0.033 % $290 $290 $12 $302
Parks-Soccer Complex Admin 454,000 0.134% $7,191 $1,191 $49 $1,240
IWM-Admin 13,110,418 3.873% $34,405 $34,405 $1,413 $35,818
IWM-Automated Residential Collection 7,610,600 2.248% $19,972 $19,972 $820 $20,792
IWM -Commercial Refuse Collection 6,738,100 1.991 % $17,682 $17,682 $726 $18,408
IWM-Street Sweeping 622,500 0.184% $1,634 $1,634 $67 $1,701
IWM -Recycling /Environmental Sustainability 756,200 0.223 % $7,984 $1,984 $81 $2,065
IWM -Right of Way Cleaning 638,400 0.189 % $1,675 $1,675 $69 $1,744
IT-Print Shop 245,800 0.073°/ $645 $645 $26 $671
IT-Telephone Support 699,600 0.207°/ $7,836 $1,836 $75 $1,911
PW -Utilities 3,845,400 1.136 % $10,091 $10,091 $414 $10,505
Fleet Services-Admin 1,609,400 0.475% $4,223 $4,223 $173 $4,396
IT-Admin 266,200 0.079 % $699 $699 $29 $728
IT-Business Systems 715,900 0.211 °/ $1,879 $1,879 $77 $1,956
IT - GIS & Office Automation 347,100 0.103 % $911 $911 $37 $948
IT-Network Services 679,800 0.201 % $1,784 $1,784 $73 $1,857
IT -Client Services 290,700 0.086 % $763 $763 $31 $794
HR -Liability /Risk Management 3,102,800 0.917 % $8,143 $8,143 $334 $8,477
IVA/Cap95 San Bernardino Full Cost Detail page 88
08/09/11 Schedule 7.005
City Attorney FY 2011
Detail allocation of
Prosecution
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR-Worker's Compensation 3,744,400 1.106 % $9,826 $9,826 $403 $10,229
City Manager-Air quality / Rideshare 120,100 0.035 % $315 $315 $13 $328
SBETA -Adult Employment & Training 934,300 0.276 % $2,452 $2,452 $101 $2,553
SBETA -Youth Employment & Training 979,300 0.289 % $2,570 $2,570 $106 $2,676
SBETA -Dislocated Worker Employment Training 743,200 0.220 % $1,950 $1,950 $80 $2,030
SBETA -Rapid Response Employment Svcs 120,000 0.035 % $315 $315 $13 $328
IWM -Graffiti Removal 219,800 0.065 % $577 $577 $24 $601
Parks -Landscape Maint. District 993,000 0.293 °/ $2,606 $2,606 $107 $2,713
Drug & Gang Education 30,000 0.009 °/ $79 $79 $3 $82
Police -Asset Forteiture 228,400 0.067 °/ $599 $599 $25 $624
EDA 41,476,300 12.253 % $108,844 $108,844 $4,469 $113,313
Water 32,039,000 9.465 % $84,078 $84,D78 $3,452 $87,530
EDA-Low/Mod 29,672,800 8.766°/ $77,869 $77,869 $3,197 $81,066
EDA-CDBG 7,740,700 2.287% $20,314 $20,314 $834 $21,148
EDA -Home /NIP / NSP 10,637,400 3.143 % $27,915 $27,915 $1,146 $29,061
Sewer 30,451,772 8.995% $79,913 $79,913 $3,281 $83,194
Total 338,489,000 100.000 % $888,280 $888,280 $35,696 $923,976
(A) Alloc basis: Adjusted Operating Budget per Dept. /Program
Source: Finance
IVA/Cap95
08/09/11
User Department Allocation UnitslA)
EDA 1,000,000.0000
Other 0.0010
Total 1,000,000.0010
(A) Alloc basis: Direct to EDA
Source:
San Bernardino Full Cost
City Attorney
Detail allocation of
Economic Development Agency Services
Allocated Percent Gross Allocated Direct Billed
100.000% $135,780
100.000 % $135,780
First Allocation
$135,780
$135,780
Second Allocation
$5,456
$5,456
Detail page 87
Schedule 7.006
FY 2011
Total Allocated
$141,236
$141,236
IVA/Cap95 San Bernardino Full Cost Detail page 88
08/09/11 Schedule 7.007
City Attorney FY 201 ".
Departmental Cost
Allocation Summary
Total Municipal Legal Services Litigation Prosecution Economic Development
Agency Services
Mayor $6,958 $5,029 $1,929
Council $64,733 $61,601 $1,640 $1,492
City Clerk $306,057 $277,835 $22,961 $5,261
City Treasurer $531 $531
City Attorney $9,643 $9,643
City Manager $14,499 $9,287 $1,707 $3,505
Finance $19,153 $14,595 $4,558
General Government $4,757 $4,757
Human Resources $79,452 $67,667 $10,242 $1,543
Civil Service $6,516 $3,981 $1,707 $828
Facilities Management $5,584 $5,584
Com Dev-Admin $386.253 $306,490 $75,108 $4,655
Com Dev - S F Rental Insp $2,370 $2,370
Com Dev -Weed Abatement $811 $811
Com Dev -Enforcement /Beautification $5,872 $5,872
Com Dev -Permits & Customer Svc. $1,691 $1,691
Com Dev - Stormwater Management $1,199 $1,199
Com Dev -Building and Safety $1,826 $1,626
Com Dev -Planning $1,781 $1,781
Com Dev -Land Development $579 $579
Fire-Admin $73,786 $66,340 $7,446
Fire -Fire Resuce and Ops. $71,908 $71,908
Fire -Training & Personnel $635 $635
Fire -Community Risk Reduction $4,251 $4,251
Fire -Disaster Preparedness $250 $250
Fire -Fleet & Equipment $1,897 $1,897
Fire- Emergency Communications $2,736 $2,736
IT-Admin $2,055 $1,327 $728
IT -Telephone Support $1,911 $1,911
IT -Print Shop $671 $671
IT -Business Systems $1,956 $1,956
IT - GIS & Office Automation $948 $946
IT -Network Services $1,857 $1,857
IT -Client Services $794 $794
Library-Admin $10,697 $9,287 $1,410
Library -Support Services $1,131 $1,131
Library -Central Library Services $2,849 $2,849
Library -Branch Library Services $783 $783
Parks-Admin $41,773 $37,150 $4,623
Parks -Aquatics $592 $592
IVA/Cap95
08/09/11
Parks -Sports
Parks -Center for Individual Dev.
Parks -Parks Maint.
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Outdoor Facilities
Parks -Landscape Maint. District
Parks -Cemetery Admin
Parks -Soccer Complex Admin
Parks -Stadium Admin
Drug 8 Gang Education
Polie -Admin
Police -Animal Control Admin
Police -Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Asset Forfeiture
Police -Downtown & City Hall Security
Police -Parking Control
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel 8 Training
Police -Traffic Safety
PW •Admin
PW -Capital Projects
PW -Traffic Engineering
PW • Real Property
PW -Utilities
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW -Traffic Signal Maint.
San Bernardino Full Cost
City Attorney
Departmental Cost
Allocation Summary
Total Municipal Legal Services
$195
$635
$5,150
$1,793
$867
$462
$79
$2,713
$530
$1,240
$302
$82
$1,376,296
$21,504
$1,596
$1,489
$624
$219
$7,961
$2,379
$76,696
$11,141
$11,328
$9,707
$26,276
$4,462
$6,300
$6,235
$2,888
$2,595
$130,947
$1,717
$665
$1,819
$10,505
$2,101
$632
$1,158
$891
$2,090
$257,398
$19,902
$7,961
$27,199
$1,327
Litigation
$1,095,896
$99,859
Prosecution
$195
$635
$5,150
$1,793
$867
$462
$79
$2,713
$530
$1,240
$302
$82
$23,002
$1,602
$1,596
$1,489
$624
$219
$2,379
$76,696
$11,141
$11,328
$9,707
$26,276
$4,462
$6,300
$6,235
$2,888
$2,595
$3,689
$1,717
$665
$492
$10,505
$2,101
$632
$1,158
$891
$2,090
Detail page 89
Schedule 7.007
FY 2011
Economic Development
Agencv Services
IVA/Cap95 San Bernardino Full Cost Detail page 90
08/09/11 Schedule 7.007
City Attorney FY 2011
Departmental Cost
Allocation Summary
Total Municipal Legal Services Litigation Prosecution Economic Development
.-- Agencv Services
Fleet Services -Admin $4,396 $4,396
IWM-Admin $194,973 $49,224 $109,931 $35,818
IWM -Automated Residential Collection $20,792 $20,792
IWM -Commercial Refuse Collection $18,408 $18,408
IWM -Street Sweeping $1,701 $1,701
IWM -Recycling /Environmental Sustainability $2,065 $2,065
IWM -Right of Way Cleaning $1,744 $1,744
IWM -Graffiti Removal $601 $601
SBETA -Adult Employment & Training $2,553 $2,553
SBETA -Youth Employment & Training $2,676 $2,676
SBETA -Dislocated Worker Employment Training $2,030 $2,030
SBETA -Rapid Response Employment Svcs $328 $328
EDA $269,151 $2,653 $11,949 $113,313 $141,236
EDA -Low /Mad $81,066 $81,066
EDA - CDBG $21,148 $21,148
EDA -Home /NIP / NSP $29,061 $29,061
Water $149,705 $57,052 $5,123 $87,530
Sewer $83,194 $83,194
HR -Liability /Risk Management $8,477 $8,477
HR -Workers Compensation $10,229 $10,229
City Manager- Air Quality / Rideshare $328 $328
Other $292,262 $22,556 $269,706
Total $4,076,902 $1,305,861 $1,705,829 $923,976 $141,236
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
City Manager
Costs to be allocated
1st Allocation 2nd Allocation Subtotal
$1,283,000
$17,783 $17,783
$3,852 $3,852
$3,037 $537 $3,574
$2,356 $753 $3,109
$15,501 $3,900 $19,401
$3,968 $894 $4,862
$13,806 $693 $14,499
$5,694 $5,694
$10,086 $10,086
$797,253 $797,253
$7,314 $7,314
$866 $866
$16,963 $16,963
$4,023 $4,023
Detail page 91
Schedule 8.001
FY 2011
Total
$1,283,000
$60,303 $848,976 $909,279 $909,279
-$1,348.308 -$84897€ -$2,142,279
IVA/Cap95 San Bernardino Full Cost Detail page 92
08/09/11 Schedule 8.002
City Manager FY 2011
Schedule of costs to be
allocated by function
Total General &Admin Administration Communications Grants Internovernmental Organizational Neighborhood Special Events I
and Community Coo rdination Relations Effectiveness Services Arts 8: Culture
Relations
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Advenising
Automobile Allowance $16,600 $11,000 $1,000 $741 $559 $1,900 $700 $700
Copy Machine Charge $7,000 $7,000
Dues & Subscription $4,000 $4,000
Education 8 Training $1,000 $1,000
Fleet Charges -Fuel $100 $100
Garage Charges $400 $400
Health 8 Life Insur $98,900 $40,100 $15,400 $9,063 $6,837 $14,300 $12,100 51,100
IT Charges In-House $16,800 $13,300 $3,500
Liability $7,300 $6,300 $1,000
MOU Concession ($126,500) ($58,505) ($19,302) ($8,950) ($6,742) ($16,101) ($13,501) ($3,399)
Management Allowance $600 $600
Materials & Supplies $4,000 $4,000
Medicare $15,300 $7,200 $2,300 $1,083 $617 $1,900 $1,600 $400
Meetings & Conferences $6,500 $6,500
Other Operating Expenses $4,000 $4,000
Pers Retirement $221,900 $102,700 $33,600 $15,618 $11,782 $28,000 $23,900 $6,300
Postage $2,500 $2,500
Printing Charges $5,000 $5,000
Professional/Contract $6,000 $6,000
Salaries Perm /Full $1,030,500 $474,900 $157,300 $73,074 $55,126 $131,100 $110,700 $28,300
Special Salaries ($48,500) $8,499 ($60,000) $599 $1,199 $1,203
Telephone Support $2,600 $1,600 $1,000
Unemployment Insurance $3,200 $1,500 $500 $228 $172 $400 $300 $100
Workers Compensation $3,800 $2,400 $1,gOp
Departmental Expenditures $1,283,000 $651,594 $130,798 $90,857 $68,551 $162,098 $144,398 $34,704
Additions: 1st
Other $60,303 $60,303
Functional Cosi $1,343,303 $60,303 $651,594 $130,798 $90,857 $68,551 $162,098 $144,398 $34,704
Reallocate Admin ($60,303) $30,626 $6,148 $4,270 $3,222 $7,619 $6,787 $1,631
Allocable Costs $1,343,303 $682,220 $136,946 $95,127 $71,773 $169,717 $151,185 $36,335
Unallocated ($36,335)
($36,335)
1 st Allocation $1,306,968 E682,220 $136,946 E95,127 E71,773 E169,717 E151,185
Additions: 2nd
IVA/Cap95 San Bernardino Full Cost Detail page 93
08/09/11 Schedule 8.002
City Manager FY 2011
Schedule of costs to be
allocated by function
Total General &Admin Administration Communications Grants Intergovernmental Organizational Neighborhood Special Events /
and Community Coordination Relations Effectiveness Services Arts & Culture
Relations
Other $848,976 $848,976
Functional Cost $848,976 $848,976
Reallocate Admin ($848,976) $431,167 $86,551 $60,121 $45,361 $107,262 $95,550 $22,964
Allocable Costs $848,976 $431,167 $86,551 $60,121 $45,361 $107,262 $95,550 $22,964
Unallocated ($22,964) ($22,964)
2nd Allocation $826,012 $431,167 $66,551 $60,121 $45,361 $107,262 $95,550
Total allocated
IVA/Cap95 San Bernardino Full Cost Detail page 94
08/09/11 Schedule 8.003
City Manager FY 2011
Detail allocation of
Administration
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.244 % $1,664 $1,664 $1,664
Council 568,600 0.189 °/ $1,288 $1,288 $1,288
City Clerk 2,004,800 0.665 °/ $4,540 $4,540 $4,540
City Treasurer 202,400 0.067 °/ $458 $458 $458
City Attorney 3,674,600 1.220 % $8,321 $8,321 $8,321
General Government 1,741,100 0.578 % $3,943 $3,943 $2,564 $6,507
City Manager 1,283,000 0.426% $2,905 $2,905 $2,905
Human Resources 564,800 0.187 % $1,279 $1,279 $832 $2,111
Finance 1,668,200 0.554 % $3,777 $3,777 $2,456 $6,233
Civil Service 303,100 0.101 % $686 $686 $446 $1,132
Com Dev-Admin 1,703,800 0.566% $3,858 $3,858 $2,509 $6,367
Com Dev - S F Rental Insp 867,600 0.288 % $1,965 $1,965 $1,278 $3,243
Com Dev -Weed Abatement 296,800 0.099 % $672 $672 $437 $1,109
Com Dev -Enforcement /Beautification 2,149,200 0.713 % $4,867 $4,867 $3,165 $8,032
Com Dev -Permits & Customer Svc. 618,800 0.205 % $1,401 $1,401 $911 $2,312
Com Dev-Stormwater Management 438,800 0.146% $994 $994 $646 $1,640
Com Dev -Building and Safety 668,400 0.222 % $1,514 $1,514 $984 $2,498
Com Dev -Planning 652,000 0.216 % $1,476 $1,476 $960 $2,436
Com Dev -Land Development 211,700 0.070 % $479 $479 $312 $791
Fire-Admin 2,725,400 0.905°/ $6,171 $6,171 $4,013 $10,184
Fire -Fire Resuce and Ops. 26,320,700 8.736 °/ $59,600 $59,600 $38,757 $98,357
Fire-Training & Personnel 232,400 0.077 °/ $526 $526 $342 $868
Fire-Community Risk Reduction 1,555,800 0.516% $3,523 $3,523 $2,291 $5,814
Fire-Disaster Preparedness 91,300 0.030% $207 $207 $134 $341
Fire -Fleet & Equipment 694,200 0.230 % $1,572 $1,572 $1,022 $2,594
Fire-Emergency Communications 1,001,600 0.332% $2,268 $2,268 $1,475 $3,743
Polie-Admin 8,419,600 2.795% $19,065 $19,065 $12,398 $31,463
Police -Downtown 8 City Hall Security 80,000 0.027 % $181 $181 $118 $299
Police -Support Services 870,700 0.289 % $1,972 $1,972 $1,282 $3,254
Police -Patrol Field Services 28,073,218 9.318 % $63,569 $63,569 $41,338 $104,907
Police -Patrol COPPS 4,078,200 1.354 % $9,235 $9,235 $6,005 $15,240
Police-Gangs/Violent Crimes 4,146,200 1.376% $9,389 $9,389 $6,105 $15,494
Police-Traffic 3,553,100 1.179°/ $8,046 $8,046 $5,232 $13,278
Police-General Investigations 9,617,900 3.192°/ $21,779 $21,779 $14,162 $35,941
Police -Forensics -Property 1,633,400 0.542 % $3,699 $3,699 $2,405 $6,104
Police -Dispatch 2,306,000 0.765 % $5,222 $5,222 $3,396 $8,618
Police-Records 2,282,000 0.757% $5,167 $5,167 $3,360 $8,527
Police -Personnel & Training 1,057,100 0.351 % $2,394 $2,394 $1,557 $3,951
Parks-Admin 1,692,300 0.562% $3,832 $3,832 $2,492 $6,324
Parks-Aquatics 216,700 0.072 % $491 $491 $319 $810
Parks -Sports 71,400 0.024 °/ $162 $162 $105 $267
Parks -Center for Individual Dev. 232,300 0.077 °/ $526 $526 $342 $868
IVA/Cap95 San Bernardino Full Cost Detail page 95
08/09/11 Schedule 8.003
City Manager FY 2011
Detai l allocation of
Administration
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.626 °/ $4,269 $4,269 $2,776 $7,045
Parks -Recreation /Community Program 656,200 0.218 % $1,486 $1,486 $966 $2,452
Parks-Senior Services 317,400 0.105% $719 $719 $467 $1,186
Parks -Special Events 169,300 0.056 % $383 $383 $249 $632
Parks -Outdoor Facilities 28,900 0.010 % $65 $65 $43 $108
PW-Admin 1,423,792 0.473% $3,224 $3,224 $2,097 $5,321
PW -Capital Projects 628,500 0.209 % $1,423 $1,423 $925 $2,348
PW-Tratc Engineering 243,500 0.081% $551 $551 $359 $910
PW -Real Progeny 180,100 0.060 % $408 $408 $265 $673
PW - Streel Maint. 769,000 0.255 % $1,741 $1,741 $1,132 $2,873
PW -Graffiti Removal 231,300 0.077 % $524 $524 $341 $865
PW -Concrete Maint. 423,900 0.141 % $960 $960 $624 $1,584
PW -Street Light Maint. 326,000 0.108 % $738 $738 $480 $1,218
PW -Traffic Signal Maint. 765,200 0.254 °/ $1,733 $1,733 $1,127 $2,860
EDA-Low/Mad 22,254,600 7.387°/ $50,393 $50,393 $32,770 $83,163
EDA-CDBG 5,805,525 1.927°/ $13,146 $13,146 $8,549 $21,695
EDA -Home /NIP / NSP 7,978,050 2.648 °/ $18,065 $18,065 $11,748 $29,813
EDA 31,107,225 10.325 % $70,439 $70,439 $45,805 $116,244
Water 24,029,250 7.976 °/ $54,412 $54,412 $35,383 $89,795
Facilities Management 2,043,900 0.678 % $4,628 $4,628 $3,010 $7,638
Library-Admin 516,000 0.171% $1,168 $1,168 $760 $1,928
Library -Support Services 413,800 0.137 % $937 $937 $609 $1,546
Library-Central Library Services 1,042,800 0.346% $2,361 $2,361 $1,536 $3,897
Library -Branch Library Services 266,500 0.095 % $649 $649 $422 $1,071
Parks -Cemetery Admin 194,000 0.064 % $439 $439 $286 $725
Police-Asset Forfeiture 228,400 0.076% $517 $517 $336 $853
City Manager-Air Quality/Rideshare 120,100 0.040% $272 $272 $177 $449
Drug & Gang Education 30,000 0.010 % $68 $68 $44 $112
Police-Animal Control Admin 586,400 0.195°/ $1,328 $1,328 $863 $2,191
Police-Animal Control Field Svcs 584,100 0.194 °/ $1,323 $1,323 $860 $2,183
Police-Animal Control Shelter Svcs 545,100 0.181 °/ $1,234 $1,234 $803 $2,037
Police-Traffc Safety 950,000 0.315% $2,151 $2,151 $1,399 $3,550
Parks -Stadium Admin 110,500 0.037 % $250 $250 $163 $413
Parks -Soccer Complex Admin 454,000 0.151 % $1,028 $1,028 $669 $1,697
IWM-Admin 13,110,418 4.352% $29,687 $29,687 $19,305 $48,992
IWM -Automated Residential Collection 7,610,600 2.526 % $17,233 $17,233 $11,207 $28,440
IWM -Commercial Refuse Collection 6,738,100 2.236 % $15,258 $15,258 $9,922 $25,180
IWM -Street Sweeping 622,500 0.207 % $1,410 $1,410 $917 $2,327
IWM -Recycling /Environmental Sustainability 756,200 0.251 % $1,712 $1,712 $1,114 $2,826
IWM -Right of Way Cleaning 638,400 0.212 °/ $1,446 $1,446 $940 $2,386
IT -Print Shop 245,800 0.082 % $557 $557 $362 $919
HR-Liability/Risk Management 3,102,800 1.030% $7,026 $7,026 $4,569 $11,595
IVA/Cap95
08/09/11
User Department
IT -Telephone Support
PW -Utilities
Fleet Services -Admin
HR -Worker's Compensation
IT -Admin
IT -Business Systems
IT - GIS & Otfice Automation
IT -Network Services
IT -Client Services
SBETA -Adult Employment & Training
SBETA -Youth Employment & Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
Parks -Landscape Maint. District
IWM - Graffti Removal
Sewer
Total
(A) Alloc basis:
San Bernardino FDII Cost
City Manager
Detail allocation of
Administration
Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation
Detail page 96
Schedule 8.003
FY 2011
Total Allocated
699,600 0.232 % $1,584 $1,584 $1,030 $2,614
3,845,400 1.276 % $8,708 $8,708 $5,662 $14,370
1,609,400 0.534 °/ $3,644 $3,644 $2,370 $6,014
3,744,400 1.243 °/ $8,479 $8,479 $5,514 $13,993
266,200 0.088% $603 $603 $392 $995
715,900 0.238 % $1,621 $1,621 $1,054 $2,675
347,100 0.115 % $786 $786 $511 $1,297
679,800 0.226 °/ $1,539 $1,539 $1,001 $2,540
290,700 0.096 °/ $658 $658 $428 $1,086
934,300 0.310 % $2,116 $2,116 $1,376 $3,492
979,300 0.325 % $2,218 $2,218 $1,442 $3,660
743,200 0.247 % $1,683 $1,683 $1,094 $2,777
120,000 0.040 % $272 $272 $177 $449
993,000 0.330% $2,249 $2,249 $1,462 $3,711
219,800 0.073 % $498 $498 $324 $822
23,635,772 7.843 % $53,518 $53,518 $34,801 $88,319
301,281,450 100.000 % $682,220 $682,220 $431,167 $1,113,387
Adjusted Operating Budget per Dept. /Program, Water, Sewer Treatment, & EDA Discounted by 25%
Source: FY 10/11 Budget
IVA/Cap95 San Bernardino Full Cost Detail page 97
08/09/11 Schedule 8.004
City Manager FY 2011
Detail allocation of
Communications and Community Relations
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217 % $297 $297 $297
Council 568,600 0.168 % $230 $230 $230
City Clerk 2,004,800 0.592 °/ $811 $811 $811
City Treasurer 202,400 0.060 % $82 $82 $82
City Attorney 3,674,600 1.086% $1,487 $1,487 $1,487
General Government 1,741,100 0.514% $704 $704 $457 $1,161
City Manager 1,283,000 0.379% $519 $519 $519
Human Resources 564,800 0.167 % $229 $229 $148 $377
Finance 1,668,200 0.493 % $675 $675 $438 $1,113
Civil Service 303,100 0.090% $123 $123 $79 $202
Com Dev-Admin 1,703,800 0.503% $689 $689 $447 $1,136
Com Dev - S F Rental Insp 867,600 0.256 % $351 $351 $228 $579
Com Dev-Weed Abatement 296,800 0.088% $120 $120 $78 $198
Com Dev-Enforcement/Beautification 2,149,200 0.635% $870 $870 $564 $1,434
Com Dev -Permits & Customer Svc. 618,800 0.183 % $250 $250 $162 $412
Com Dev - Stormwater Management 438,800 0.130 % $178 $178 $115 $293
Com Dev -Building and Safety 668,400 0.197 % $270 $270 $175 $445
Com Dev -Planning 652,000 0.193 °/ $264 $264 $171 $435
Com Dev -Land Development 211,700 0.063 °/ $86 $86 $56 $142
Fire-Admin 2,725,400 0.805% $1,103 $1,103 $715 $1,818
Fire-Fire Resuce and Ops. 26,320,700 7.776% $10,649 $10,649 $6,903 $17,552
Fire -Training & Personnel 232,400 0.069 % $94 $94 $61 $155
Fire -Community Risk Reduction 1,555,800 0.460 % $629 $629 $408 $1,037
Fire-Disaster Preparedness 91,300 0.027% $37 $37 $24 $61
Fire -Fleet & Equipment 694,200 0.205 % $281 $281 $182 $463
Fire-Emergency Communications 1.001,600 0.296% $405 $405 $263 $668
Polie -Admin 8,419,600 2.487 % $3,406 $3,406 $2,208 $5,614
Police -Downtown & City Hall Security 80,000 0.024 % $32 $32 $21 $53
Police -Support Services 870,700 0.257 % $352 $352 $228 $580
Police - Palrol Field Services 28,073,218 8.294 % $11,358 $11,358 $7,362 $18,720
Police-Patrol COPPS 4,078,200 1.205 % $1,650 $1,650 $1,070 $2,720
Police-Gangs/Violent Crimes 4,146,200 1.225% $1,677 $1,677 $1,087 $2,764
Police-Traffc 3,553,100 1.050 % $1,438 $1,438 $932 $2,370
Police-General Investigations 9,617,900 2.841% $3,891 $3,891 $2,522 $6,413
Police-Forensics-Property 1,633,400 0.483% $661 $661 $428 $1,089
Police -Dispatch 2,306,000 0.681 % $933 $933 $605 $1,538
Police -Records 2,282,000 0.674 % $923 $923 $598 $1.521
Police -Personnel & Training 1,057,100 0.312 % $428 $428 $277 $705
Parks-Admin 1,692,300 0.500 % $685 $685 $444 $1,129
Parks-Aquatics 216,700 0.064°/ $88 $88 $57 $145
Parks-Sports 71,400 0.021 % $29 $29 $19 $48
Parks-Center for Individual Dev. - 232,300 0.069% $94 $94 $61 $155
IVA/Cap95
08/09111
User Department
Parks -Parks Maint.
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks - Outdoor Facilities
PW -Admin
PW -Capital Projects
PW -Traffic Engineering
PW -Real Property
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW-Traffc Signal Maint.
Facilities Management
Library -Admin
Library -Support Services
Library -Central Library Services
Library -Branch Library Services
Parks -Cemetery Admin
Police -Animal Control Admin
Police-Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Traffic Safety
Parks -Stadium Admin
Parks -Soccer Complex Admin
IWM -Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IT -Print Shop
IT -Telephone Support
PW -Utilities
Fleet Services -Admin
IT -Admin
IT -Business Systems
IT - GIS & Office Automation
IT -Network Services
IT -Client Services
HR -Liability /Risk Management
San Bernardino Full Cost Detail page 98
Schedule 8.004
Ci ty Manager FY 2011
Deta il allocation of
Communications and Community Relations
Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
1,885,300 0.557% $763 $763 $494 $1,257
656,200 0.194 % $265 $265 $172 $437
317,400 0.094 % $128 $128 $83 $217
169,300 0.050 % $68 $68 $44 $712
28,900 0.009% $12 $12 $8 $20
1,423,792 0.421 % $576 $576 $373 $949
628,500 0.186 °/ $254 $254 $165 $419
243,500 0.072 % $99 $99 $64 $163
180,100 0.053 % $73 $73 $47 $120
769,000 0.227 % $311 $311 $202 $513
231,300 0.068 °/ $94 $94 $61 $155
423,900 0.125 °/ $172 $172 $111 $283
326,000 0.096 °/ $132 $132 $85 $217
765,200 0.226 % $310 $310 $201 $511
2,043,900 0.604% $827 $627 $536 $1,363
516,000 0.152 % $209 $209 $135 $344
413,800 0.122 % $167 $167 $109 $276
1,042,800 0.308 % $422 $422 $273 $695
286,500 0.085 % $116 $116 $75 - $191
194,000 0.057 % $78 $78 $51 $129
586,400 0.173 % $237 $237 $154 $391
584,100 0.173 % $236 $236 $153 $389
545,100 0.761 % $221 $221 $143 $364
950,000 0.281 % $384 $384 $249 $633
110,500 0.033 % $45 $45 $29 $74
454,000 0.134 % $184 $184 $119 $303
'13,110,418 3.873 % $5,304 $5,304 $3,438 $8,742
7,610,600 2.248 % $3,079 $3,079 $1,996 $5,075
6,738,'100 1.991 % $2,726 $2,726 $1,767 $4,493
622,500 0.184 % $252 $252 $163 $415
756,200 0.223% $306 $306 $198 $504
638,400 0.189 % $258 $258 $167 $425
245,800 0.073 % $99 $99 $64 $163
699,600 0.207 % $283 $283 $183 $466
3,845,400 1.136 °/ $1,556 $1,556 $1,008 $2,564
1,609,400 0.475 % $651 $651 $422 $1,073
266,200 0.079% $708 $108 $70 $178
715,900 0.211 % $290 $290 $188 $478
347,100 0.103 % $140 $140 $91 $231
679,800 0.201 % $275 $275 $178 $453
290,700 0.086 % $118 $118 $76 $194
3,102,800 0.917% $1,255 $1,255 $814 $2,069
IVA/Cap95 San Bernardino Full Cost Detail page 99
Schedule 8.004
08/09/11 City Manager FY 2011
Detail allocation of
Communications and Community Relations
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR-Worker's Compensation 3,744,400 1.106% $1,515 $1,515 $982
31 $2.497
$80
City Manager-Air Quality/Rideshare 120,100 0.035% $49 $49 $
245 $623
SBETA-Adult EmploymentBTraining 934,300 0.276% $378 $378 $
257 $653
SBETA -Youth Employment & Training 979,300 0.289 °/ $396 $396 $
SBETA -Dislocated Worker Employment Training 743,200 0.220 % $301 $301 $195 $496
SBETA- Rapid Response Employment Svcs 120,000 0.035 % $49 $49 $31 $80
IWM-Graffiti Removal 219,800 0.065% $89 $89 $58 $147
Parks -Landscape Maint. District 993,000 0.293 % $402 $402 $260 $662
Drug & Gang Education 30,000 0.009 % $12 $12 $8
$60 $20
$152
Police -Asset FoAeiture 228,400
41
476
300 0.067 % $92
780
253 % $16
12 $92
$16,780 $10,878 $27,658
EDA
Water ,
,
32,039,000 ,
.
9.465 °/ $12,962 $12,962 $8,403 $21,365
EDA-Low/Mod 29,672,800 8.766% $12,005 $12,005 $7,782 $19,787
EDA-CDBG 7,740,700 2.287% $3,132 $3,132 $2,030 $5,162
EDA -Home /NIP / NSP 10,637,400 3.143 % $4,304 $4,304 $2,790 $7,094
Sewer 30,451,772 8.995 % $12,319 $12,319 $7,989 $20,308
Total 338,489,000 100.000% $136,946 $136,946 $86,551 $223,497
(A) Alloc basis: Adjusted Operating Budget per Dept. /Program
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 100
08109/11 Schedule 8.005
City Manager FY 2011
Detail allocation of
Grants Coordination
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire-Admin 8 9.091 % $8,648 $8,648 $5,938 $14,586
Library-Admin 6 6.818 % $6,486 $6,486 $4,453 $10,939
Mayor 7 7.955 % $7,567 $7,567 $7,567
Parks-Admin 11 12.500% $11,891 $11,891 $8,165 $20,056
Polie-Admin 25 28.409% $27,025 $27,025 $18,556 $45.581
PW-Admin 9 10.227% $9,729 $9,729 $6,680 $16,409
SBETA-Other 22 25.000% $23,781 $23,781 $16,329 $40,110
Total 88 100.000% $95,127 $95,127 $60,121 $155,248
(A) Alloc basis: Number of Grants per Department /Program
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 101
08/09/11 Schedule 8.006
City Manager FY 2011
Detail allocation of
Intergovernmental Relations
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Polie-Admin 105,000 1.961% $1,407 $1,407 $889 $2,296
Facilities Management 850,000 15.873 % $11,393 $11,393 $7,200 $18,593
Parks-Admin 250,000 4.669°/ $3,351 $3,351 $2,118 $5,469
Library-Admin 150,000 2.801 °/ $2,010 $2,010 $1,271 $3,281
EDA 1,000,000 18.674 % $13,403 $13,403 $8,471 $21,874
Water 1,000,000 18.674 °/ $13,403 $13,403 $8,471 $27,874
Other 2,000,000 37.348% $26,806 $26,806 $16,941 $43,747
Total 5,355,000 100.000% $71,773 $71,773 $45,361 $117,134
(A) Alloc basis: Amount of Legislative Actions per Department /Program
Source: City Manager
IVA/Cap95 San Bernardino Full Cost Detail page 102
08/09/11 Schedule 8.007
City Manager FY 2011
Detail allocation of
Organizational Effectiveness
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 1 1.000% $1,697 $1,697 $1,697
Council 1 1.000% $1,697 $1,697 $1,697
City Clerk 1 1.000% $1,697 $1,697 $1,697
City Treasurer 1 1.000% $1,697 $1,697 $1,697
City Attorney 1 1.000% $1,697 $1,697 $1,697
City Manager 1 1.000 % $1,697 $1,697 $1,697
Human Resources 1 1.000 % $1,697 $1,697 $i,141 $2,838
Finance 1 1.000 % $1,697 $1,697 $1,141 $2,838
Civil Service 1 1.000 % $1,697 $1,697 $1,141 $2,838
Com Dev-Admin 1 1.000% $1,697 $1,697 $1,141 $2,838
Fire-Admin 1 1.000% $1,697 $1,697 $1,141 $2,838
Polie-Admin 1 1.000 % $1,697 $1,697 $1,141 $2,838
Parks-Admin 1 1.000 % $1,697 $1,697 $1,141 $2,838
PW-Admin 1 1.000% $1,697 $1,697 $1,141 $2,838
EDA 1 1.000 % $1,697 $1,697 $1,141 $2,838
Water 1 1.000 °/ $1,697 $1,697 $1,141 $2,838
Sewer 1 1.000 °/ $1,697 $1,697 $1,141 $2,838
Facilities Management 1 1.000 % $1,697 $1,697 $1,141 $2,838
Library-Admin 1 1.000% $1,697 $1,697 $1,141 $2,838
Police-Animal Control Admin 15 15.000% $25,458 $25,458 $17,116 $42,574
Parks-Stadium Admin 1 1.000% $1,697 $1,697 $1,141 $2,838
Parks-Soccer Complex Admin 1 1.000% $1,697 $1,697 $1,141 $2,838
IWM-Admin 63 63.000% $106,922 $106,922 $71,888 $178,810
IT-Admin 1 1.000% $1,700 $1,700 $1,143 $2,843
Total 100 100.000% $169,717 $169,717 $107,262 $276,979
(A) Alloc basis: Number of Internal Audit Issues per Dept. /Program
Source: City Manager's Oifce
IVA/Cap95 San Bernardino Full Cost Detail page 103
08/09/11 Schedule 8.008
City Manager FY 2011
Detai l allocation of
Neighborhood Services
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217 % $328 $328 $328
Council 568,600 0.168% $254 $254 $254
City Clerk 2,004,800 0.592 % $895 $895 $895
City Treasurer 202,400 0.060 % $90 $90 $90
City Attorney 3,674,600 1.086 % $1,641 $1,641 $1,641
General Government 1,741,100 0.514 % $778 $778 $504 $1,282
City Manager 1,283,000 0.379 % $573 $573 $573
Human Resources 564,800 0.167 % $252 $252 $164 $416
Finance 1,668,200 0.493 % $745 $745 $483 $1,228
Civil Service 303,100 0.090 % $135 $135 $88 $223
Com Dev-Admin 1,703,800 0.503% $761 $761 $493 $1,254
Com Dev - 5 F Rental Insp 867,600 0.256 % $388 $388 $251 $639
Com Oev -Weed Abatement 296,800 0.088 % $133 $133 $86 $219
Com Dev -Enforcement /Beautification 2,149,200 0.635 % $960 $960 $622 $1,582
Com Dev -Permits & Customer Svc. 618,800 0.183 °/ $276 $276 $179 $455
Com Dev - Stormwater Management 438,800 0.130 % $196 $196 $127 $323
Com Dev -Building and Safety 668,400 0.197 % $299 $299 $194 $493
Com Dev -Planning 652,000 0.193 % $291 $291 $189 $480
Com Dev-Land Development 211,700 0.063 % $95 $95 $61 $156
Fire-Admin 2,725,400 0.805% $1,217 $1,217 $789 $2,006
Fire -Fire Resuce and Ops. 26,320,700 7.776 % $11,756 $11,756 $7,621 $19,377
Fire -Training & Personnel 232,400 0.069 °/ $104 $104 $67 $171
Fire -Community Risk Reduction 1,555,800 0.460 °/ $695 $695 $450 $1,145
Fire • Disaster Preparedness 91,300 0.027 % $41 $41 $26 $67
Fire -Fleet 8 Equipment 694,200 0.205 % $310 $310 $201 $511
Fire-Emergency Communications 1,001,600 0.296% $447 $447 $290 $737
Polie-Admin 8,419,600 2.487% $3,761 $3,761 $2,438 $6,199
Police -Downtown & City Hall Security 80,000 0.024 % $36 $36 $23 $59
Police -Support Services 870,700 0.257 °/ $389 $389 $252 $641
Police -Patrol Field Services 28,073,218 8.294 °/ $12,539 $12,539 $8,128 $20,667
Police-Patrol COPPS 4,078,200 1.205% $1,822 $1,822 $1,181 $3,003
Police-Gangsl Violent Crimes 4,146,200 1.225% $1,852 $1,852 $1,200 $3.052
Police-Traffc 3,553,100 1.050% $1,587 $1,587 $1,029 $2,616
Police-General Investigations 9,617,900 2.641 °/ $4,296 $4,296 $2,785 $7,081
Police -Forensics -Property 1,633,400 0.483 % $730 $730 $473 $1,203
Police-Dispatch 2,306,000 0.681 % $1,030 $1,030 $668 $1,698
Police-Records 2,282,000 0.674% $1,019 $1,019 $661 $1,680
Police -Personnel & Training 1,057,100 0.312 % $472 $472 $306 $776
Parks-Admin 1,692,300 0.500% $756 $756 $490 $1,246
Parks-Aquatics 216,700 0.064% $97 $97 $63 $160
Parks-Sports 71,400 0.021% $32 $32 $21 $53
Parks -Center for Individual Dev. 232,300 0.069 °/ $104 $104 $67 $171
IVA/Cap95 San Bernardino Full Cost Detail page 104
08/09/11 Schedule 8.008
City Manager FY 2011
Detai l allocation of
Neighborhood Services
User Department Allocation UnitstAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks-Parks Maint. 1,885,300 0.557% $842 $842 $546 $1,388
Parks -Recreation /Community Program 656,200 0.194 % $293 $293 $190 $483
Parks -Senior Services 317,400 0.094 % $142 $142 $92 $234
Parks -Special Events 169,300 0.050 % $76 $76 $49 $125
Parks-Outdoor Facilities 28,900 0.009% $13 $13 $8 $21
PW-Admin 1,423,792 0.421% $636 $636 $412 $1,048
PW -Capital Projects 628,500 0.186 % $281 $281 $182 $463
PW-Traiic Engineering 243,500 0.072°/ $109 $109 $70 $179
PW-Real Property 180,100 0.053°/ $80 $80 $52 $132
PW -Street Maint. 769,000 0.227 °/ $343 $343 $223 $566
PW-Graffti Removal 231,300 0.068% $103 $103 $67 $170
PW-Concrete Maint. 423,900 0.125°/ $189 $189 $123 $312
PW -Street Light Maint. 326,000 0.096 °/ $146 $146 $94 $240
PW - Traffc Signal Maint. 765,200 0.226 % $342 $342 $222 $564
Facilities Management 2,043,900 0.604% $913 $913 $592 $1,505
Library-Admin 516,000 0.152% $230 $230 $149 $379
Library-Support Services 413,800 0.122°/ $185 $185 $120 $305
Library -Central Library Services 1,042,800 0.308 °/ $466 $466 $302 $768
Library -Branch Library Services 286.500 0.085 % $128 $128 $83 $211
Parks -Cemetery Admin 194,000 0.057 % $87 $87 $56 $143
Police-Animal Control Admin 586,400 0.173% $262 $262 $170 $432
Police -Animal Control Field Svcs 584,100 0.173 % $261 $261 $169 $430
Police -Animal Control Shelter Svcs 545,100 0.161 °/ $243 $243 $158 $401
Police-Traffic Safety 950,000 0.281 °/ $424 $424 $275 $699
Parks -Stadium Admin 110,500 0.033 % $49 $49 $32 $81
Parks -Soccer Complex Admin 454,000 0.134 % $203 $203 $131 $334
IWM-Admin 13,110,418 3.873% $5,856 $5,856 $3,796 $9,652
IWM -Automated Residential Collection 7,610,600 2.248 °/ $3,399 $3,399 $2,203 $5,602
IWM-Commercial Refuse Collection 6,738,100 1.991°/ $3,010 $3,010 $1,951 $4,961
IWM -Street Sweeping 622,500 0.184 °/ $278 $278 $180 $458
IWM -Recycling /Environmental Sustainability 756,200 0.223 % $338 $338 $219 $557
IWM -Right of Way Cleaning 638,400 0.189 °/ $285 $285 $185 $470
IT -Print Shop 245,800 0.073 °/ $110 $110 $71 $181
IT -Telephone Support 699,600 0.207 °/ $312 $312 $203 $515
PW-Utilities 3,845,400 1.136°/ $1,718 $1,718 $1,113 $2,831
Fleet Services-Admin 1,609,400 0.475% $719 $719 $466 $1,185
IT-Admin 266,200 0.079 % $119 $119 $77 $196
IT -Business Systems 715,900 0.211 °/ $320 $320 $207 $527
IT-GIS&Otfice Automation 347,100 0.103% $155 $155 $100 $255
IT - Network Services 679,800 0.201 % $304 $304 $197 $501
IT-Client Services 290,700 0.086% $130 $130 $84 $214
HR -Liability /Risk Management 3,102,800 0.917 % $1,386 $1,386 $898 $2,284
IVA/Cap95 San Bernardino Full Cost Detail page 105
08/09/11 Schedule 8.008
City Manager FY 2011
Detail allocation of
Neighborhood Services
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR - Workefs Compensation 3,744,400 1.106 °/ $1,672 $1,672 $1,084 $2,756
City Manager- Air Quality / Rideshare 120,100 0.035 °/ $54 $54 $35 $89
SBETA -Adult Employment & Training 934,300 0.276 % $417 $417 $271 $688
SBETA -Youth Employment & Training 979,300 0.289 % $437 $437 $284 $721
SBETA -Dislocated Worker Employment Training 743,200 0.220 % $332 $332 $215 $547
SBETA -Rapid Response Employment Svcs 120,000 0.035 % $54 $54 $35 $89
IWM -Graffiti Removal 219,800 0.065 °/ $98 $98 $64 $162
Parks -Landscape Maint. District 993,000 0.293 °/ $444 $444 $288 $732
Drug & Gang Education 30,000 0.009 °/ $13 $13 $9 $22
Police -Asset Forfeiture 226,400 0.067 % $102 $102 $66 $168
EDA 41,476,300 12.253 % $18,525 $18,525 $12,009 $30,534
Water 32,039,000 9.465 °/ $14,310 $14,310 $9,276 $23,586
EDA -Low /Mod 29,672,800 8.766 % $13,253 $13,253 $8,591 $21,844
EDA-CDBG 7,740,700 2.287% $3,457 $3,457 $2,241 $5,698
EDA -Home /NIP / NSP 10,637,400 3.143 % $4,751 $4,751 $3,080 $7,831
Sewer 30,451,772 8.995 % $13,599 $13,599 $8,815 $22,414
Total 338,489,000 100.000% $151,185 $151,185 $95,550 $246,735
(A) Alloc basis: Adjusted Operating Budget per Dept. /Program
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 108
08/09/11 Schedule 8.009
City Manager FY 2011
De partmental Cost
Allocation Summary
Total Administration Communications Grants Coordination Intergovernmental
T Organizational Neighborhood
and Community Relations Effectiveness Services
Relations
Mayor $11,553 $1,664 $297 $7,567 $1,697 $328
Council $3,469 $1,288 $230 $1,697 $254
City Clerk $7,943 $4,540 $811 $1,697 $895
City Treasurer $2,327 $458 $82 $1,697 $90
City Attorney $13,146 $8,321 $1,487 $1,697 $1,641
City Manager $5,694 $2,905 $519 $1,697 $573
Finance $11,412 $6,233 $1,113 $2,838 $1,228
General Government $8,950 $6,507 $1,161 $1,282
Human Resources $5,742 $2,111 $377 $2,838 $416
Civil Service $4,395 $1,132 $202 $2,838 $223
Facilities Management $31,937 $7,638 $1,363 $18,593 $2,838 $1,505
Com Dev-Admin $11,595 $6,367 $1,136 $2,838 $1,254
Com Dev - S F Rental Insp $4,461 $3,243 $579 $639
Com Dev -Weed Abatement $1,526 $1,109 $198 $219
Com Dev-Enforcement/Beautification $11,048 $8,032 $1,434 $1,582
Com Dev -Permits 8 Customer Svc. $3,179 $2,312 $412 $455
Com Dev - Stormwater Management $2,256 $1,640 $293 $323
Com Dev -Building and Safety $3,436 $2,498 $445 $493
Com Dev -Planning $3,351 $2,436 $435 $480
Com Dev -Land Development $1,089 $791 $142 $156
Fire-Admin $31,432 $10,184 $1,818 $14,586 $2,838 $2,006
Fire -Fire Resuce and Ops. $135,286 $98,357 $17,552 $19,377
Fire-Training&Personnel $1,194 $868 $155 $171
Fire-Community Risk Reduction $7,996 $5,814 $1,037 $1,145
Fire -Disaster Preparedness $469 $341 $61 $67
fire -Fleet & Equipment $3,568 $2,594 $463 $511
Fire-Emergency Communications $5,148 $3,743 $668 $737
IT-Admin $4,212 $995 $178 $2,843 $196
IT-Telephone Support $3,595 $2,614 $466 $515
IT-Print Shop $1,263 $919 $163 $181
IT-Business Systems $3,680 $2,675 $478 $527
IT-GIS&Office Automation $1,783 $1,297 $231 $255
IT -Network Services $3,494 $2,540 $453 $501
IT-Client Services $1,494 $1,086 $194 $214
Library-Admin $19,709 $1,928 $344 $10,939 $3,281 $2,838 $379
Library -Support Services $2,127 $1,546 $276 $305
Library-Central Library Services $5,360 $3,897 $695 $768
Library -Branch Library Services $1,473 $1,071 $191 $211
Parks-Admin $37,062 $6,324 $1,129 $20,056 $5,469 $2,838 $1,246
Parks-Aquatics $1,115 $810 $145 $160
IVA/Cap95 San Bernardino Full Cost Detail page 107
08/09/11 Schedule 8.009
City Manager FY 2011
Departmental Cost
Allocation Summary
Total Administration Communications Grants Coordination Interoovernmental Ornanizational Neinhborhood
and Community Relations Effectiveness Services
Relations
Parks- Sports $368 $267 $48 $53
Parks-Center for Individual Dev. $1,194 $868 $155 $171
Parks -Parks Maint. $9,690 $7,045 $1,257 $1,388
Parks -Recreation /Community Program $3,372 $2,452 $437 $483
Parks-Senior Services $1,631 $1,186 $211 $234
Parks -Special Events $869 $632 $112 $125
Parks-Outdoor Facilities $149 $108 $20 $21
Parks -Landscape Maint. District $5,105 $3,711 $662 $732
Parks-Cemetery Admin $997 $725 $129 $143
Parks-Soccer Complex Admin $5,172 $1,697 $303 $2,838 $334
Parks -Stadium Admin $3,406 $413 $74 $2,838 $81
Drug & Gang Education $154 $112 $20 $22
Polie-Admin $93,991 $31,463 $5,614 $45,581 $2,296 $2,838 $6,199
Police-Animal Control Admin $45,588 $2,191 $391 $42,574 $432
Police -Animal Control Field Svcs $3,002 $2,183 $389 $430
Police -Animal Control Shelter Svcs $2,802 $2,037 $364 $401
Police-Asset Forfeiture $1,173 $853 $152 $168
Police -Downtown & City Hall Security $411 $299 $53 $59
Police -Support Services $4,475 $3,254 $580 $641
Police -Patrol Field Services $144,294 $104,907 $18,720 $20,667
Police -Patrol COPPS $20,963 $15,240 $2,720 $3,003
Police -Gangs /Violent Crimes $21,310 $15,494 $2,764 $3,052
Police-Traffic $18,264 $13,278 $2,370 $2,616
Police-General Investigations $49,435 $35,941 $6,413 $7,081
Police -Forensics -Property $8,396 $6,104 $1,089 $1,203
Police -Dispatch $11,854 $8,618 $1,538 $1,698
Police • Records $11,728 $8,527 $1,521 $1,680
Police -Personnel & Training $5,434 $3,951 $705 $778
Police -Traffic Safety $4,882 $3,550 $633 $699
PW-Admin $26,565 $5,321 $949 $16,409 $2,838 $1,048
PW-Capital Projects $3,230 $2,348 $419 $463
PW-Traffic Engineering $1,252 $910 $163 $179
PW -Real Property $925 $673 $120 $132
PW-Utilities $19,765 $14,370 $2,564 $2,831
PW -Street Maint. $3,952 $2,873 $513 $566
PW-Graffiti Removal $1,190 $865 $155 $170
PW-Concrete Maint. $2,179 $1,584 $283 $312
PW-Street Light Maint. $1,675 $1,218 $217 $240
PW -Traffic Signal Maint. $3,935 $2,860 $511 $564
Flee/ Services-Admin $8,272 $6,014 $1,073 $1,185
IVA/Cap95
08/09/11
IWM - Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM -Graffiti Removal
SBETA -Adult Employment & Training
SBETA -Youth Employment & Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
SBETA -Other
EDA
EDA-Low/Mod
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Workers Compensation
City Manager- Air Quality / Rideshare
Other
Total
San Bernardino Full Cost Detail page 108
Schedule 8.009
City Manager FY 2011
Departmental Cost
Allocation Summary
Total Administration Communications Grants Coordination Intergovernmental Organizational Neighborhood
and Community Relations Effectiveness Services
Relations
$246,196 $48,992 $8,742 $178,810 $9,652
$39,117 $28,440 $5,075 $5,602
$34,634 $25,180 $4,493 $4,961
$3,200 $2,327 $415 $458
$3,887 $2,826 $504 $557
$3,281 $2,386 $425 $470
$1,131 $822 $147 $162
$4,803 $3,492 $623 $688
$5,034 $3,660 $653 $721
$3,820 $2,777 $496 $547
$618 $449 $80 $89
$40,110 $40,110
$199,148 $116,244 $27,658 $21,874 $2,838 $30,534
$124,794 $83,163 $19,787 $21,844
$32,555 $21,695 $5,162 $5,698
$44,738 $29,813 $7,094 $7,831
$159,458 $89,795 $21,365 $21,874 $2,838 $23,586
$133,879 $88,319 $20,308 $2,838 $22,414
$15,948 $11,595 $2,069 $2,284
$19,246 $13,993 $2,497 $2,756
$618 $449 $80 $89
$43,747 $43,747
$2,132,980 $1,113,387 $223,497 $155,248 $117,134 $276,979 $246,735
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
Finance
Costs to be allocated
1 st Allocation 2nd Allocation Sub-total
$1,668,200
Detail page 109
Schedule 9.001
FY 2011
Total
$1,668,200
$26,982 $26,982
$503,587 $503,587
$3,948 $698 $4,646
$3,063 $979 $4,042
$11,220 $2,472 $13,692
$4,991 $1,092 $6,083
$18,207 $946 $19,153
$6,894 $4,518 $11,412
$21,226 $21,226
$456,414 $456,414
$10,599 $10,599
$1,840 $1,840
$14,938 $14,938
$6,103 $6,103
$578,892
-$2,247,U4E $521,825
35Z1,8Z5 $1,100,717 $1,100,717
32,788,9`f7
IVA/Cap95 San Bernardino Full Cost Detail page 110
08/09/11 Schedule 9.002
Finance FY 2011
Schedule of costs to be
allocated by function
Total General &Admin General Accounting Payroll I Benefits Purchasine Budnet Grants
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Advenising $2,600 $2,600
Automobile Allowance $11,400 $3,300 $8,100
Copy Machine Charge $4,500 $500 $850 $800 $1,400 $800 $150
Credit -FED & STATE ($135,800) ($135,800)
Dues & Subscription $2,300 $300 $595 $500 $300 $500 $105
Education & Training $200 $200
Equipment Maintenance $600 $100 $170 $100 $100 $100 $30
Health & Life Insur $148,200 $19,500 $38,165 $39,300 $17,000 $27,500 $6,735
IT Charges In-House $214,600 $214,600
Liability $9,000 $9,000
MOU Concession ($140,700) ($19,400) ($34,680) ($29,900) ($15,300) ($35,300) ($6,120)
Materials & Supplies $12,600 $1,800 $3,145 $2,900 $1,300 $2,900 $555
Medicare $17,100 $2,300 $4,420 $3,500 $1,800 $4,300 $780
Meetings & Conferences $5,600 $700 $1,275 $1,100 $1,300 $1,200 $225
Other Professional $1,000 $1,000
Overtime $500 $500
Pers Retirement $252,800 $33,500 $68,000 $52,000 $26,300 $61,000 $12,000
Postage $8,200 $1,100 $1,955 $1,800 $1,200 $1,800 $345
Printing Charges $9,400 $1,300 $2,380 $2,100 $1,000 $2,200 $420
Professional /Contract $2,400 $2,400
Salaries Perm /Full $1,186,600 $157,600 $319,430 $243,600 $123,100 $286,500 $56,370
Salaries Temp /Part $34,000 $34,000
Small Tools & Equipment $2,000 $300 $595 $500 $500 $105
Special Salaries $1,800 $510 $900 $300 $90
Telephone Support $1,200 $1,200
Unemployment Insurance $3,900 $500 $1,190 $700 $400 $900 $210
Workers Compensation $12,000 $12,000
Departmental Expenditures $1,668,200 $478,100 $272,200 $319,900 $163,000 $363,000 $72,000
Additions: 1 st
Other $578,892 $578,892
Functional Cost $2,247,092 $1,056,992 $272,200 $319,900 $163,000 $363,000 $72,000
Reallocate Admin ($1,056,992) $241,756 $284,120 $144,769 $322,400 $63,947
Allocable Costs $2,247,092 $513,956 $604,020 $307,769 $685,400 $135,947
1st Allocation $2,247,092 $513,956 b604,020 $307,769 $685,400 5135,947
Additions: 2nd
Other $521,825 $521,825
IVA/Cap95 San Bernardino Full Cost Detail page 111
08/09/11 Schedule 9.002
Finance FY 2011
Schedule of costs to be
allocated by function
Total General 8 Admin General Accounting Payroll I Benefits Purchasing Budget Grants
Functional Cost $521,825 $521,825
Reallocate Admin ($521,825) $119,352 $140,267 $71,471 $159,165 $31,570
Allocable Costs $521,825 $119,352 $140,267 $71,471 $159,165 $31,570
2nd Allocation $521,825 $119,352 §140,267 §71,471 $159,165 $31,570
Total allocated
IVA/Cap95 San Bernardino Full Cost Detail page 112
08/09/11 Schedule 9.003
Finance FY 2011
Detail allocation of
General Accounting
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.227% $1,167 $1,167 $1.167
Council 568,600 0.176 % $903 $903 $903
City Clerk 2,004,800 0.619% $3,183 $3,183 $3,183
City Treasurer 202,400 0.063 % $321 $321 $321
City Attorney 3,674,600 1.135 °/ $5,835 $5,835 $5,835
General Government 1,741,100 0.538 °/ $2,765 $2,765 $663 $3,428
City Manager 1,283,000 0.396 % $2,037 $2,037 $2,037
Human Resources 564,800 0.175 % $697 $897 $215 $1,112
Finance 1,668,200 0.515 % $2,649 $2,649 $2,649
Civil Service 303,100 0.094 °/ $481 $481 $115 $596
Com Dev-Admin 1,703,800 0.526°/ $2,706 $2,706 $649 $3,355
Com Dev - S F Rental Insp 867,600 0.268 °/ $1,378 $1,378 $330 $1,708
Com Dev -Weed Abatement 296,800 0.092 °/ $471 $471 $113 $584
Com Dev-Enforcement/Beautification 2,149,200 0.664% $3,413 $3,413 $818 $4,231
Com Dev -Permits & Customer Svc. 618,800 0.191 % $983 $983 $236 $1,219
Com Dev - Stormwater Management 438,800 0.136 % $697 $697 $167 $864
Com Dev -Building and Safety 668,400 0.207 °/ $1,061 $1,061 $254 $1,315
Com Dev-Planning 652,000 0.201 °/ $1,035 $1,035 $248 $1,283
Com Dev -Land Development 211,700 0.065 °/ $336 $336 $81 $417
Fire-Admin 2,725,400 0.842°/ $4,328 $4,328 $1,037 $5,365
Fire-Fire Resuce and Ops. 26,320,700 8.132% $41,796 $41,796 $10,020 $51,816
Fire-Training&Personnel 232,400 0.072% $369 $369 $88 $457
Fire -Community Risk Reduction 1,555,800 0.481 % $2,471 $2,471 $592 $3,063
Fire-Disaster Preparedness 91,300 0.028 % $145 $145 $35 $180
Fire-Fleet&Equipment 694,200 0.214°/ $1,102 $1,102 $264 $1,366
Fire-Emergency Communications 1,001,600 0.309°/ $1,590 $1,590 $381 $1,971
Polie-Admin 8,419,600 2.601 °/ $13,370 $13,370 $3,205 $16,575
Police -Downtown & City Hall Security 80,000 0.025 % $127 $127 $30 $157
Police-Support Services 870,700 0.269% $1,383 $1,383 $331 $1,714
Police -Patrol Field Services 28,073,218 8.674 % $44,578 $44,578 $10,687 $55,265
Police-Patrol COPPS 4,078,200 1.260% $6,476 $6,476 $1,552 $8,028
Police-Gangs/Violent Grimes 4,146,200 1.281% $6,584 $6,584 $1,578 $8,162
Police-Traffic 3,553,100 1.098 % $5,642 $5,642 $1,353 $6,995
Police-General Investigations 9,617,900 2.972% $15,273 $15,273 $3,661 $18,934
Police-Forensics-Property 1,633,400 0.505°/ $2,594 $2,594 $622 $3,216
Police-Dispatch 2,306,000 0.712% $3,662 $3,662 $878 $4,540
Police-Records 2,282,000 0.705% $3,624 $3,624 $869 $4,493
Police-Personnel&Training 1,057,100 0.327% $1,679 $1,679 $402 $2,081
Parks-Admin 1,692,300 0.523°/ $2,687 $2,687 $644 $3,331
Parks -Aquatics 216,700 0.067 % $344 $344 $82 $426
Parks -Sports 71,400 0.022 % $113 $113 $27 $140
Parks-Center for Individual Dev. 232,300 0.072% $369 $369 $88 $457
IVA/Cap95 San Bernardino Full Cost Detail page 113
08/09/11 Schedule 9.003
Finance FY 2011
Detail allocation of
General Accounting
User Depanment Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.582 % $2,994 $2,994 $718 $3,712
Parks -Recreation /Community Program 656,200 0.203 % $1,042 $1,042 $250 $1,292
Parks -Senior Services 317,400 0.098 % $504 $504 $121 $625
Parks -Special Events 169,300 0.052 % $269 $269 $64 $333
Parks -Outdoor Facilities 28,900 0.009 °/ $46 $46 $11 $57
PW -Admin 1,423,792 0.440 °/ $2,261 $2,261 $542 $2,803
PW -Capital Projects 628,500 0.194 °/ $998 $998 $239 $1,237
PW-Traffic Engineering 243,500 0.075% $387 $387 $93 $480
PW -Real Property 180,100 0.056 % $286 $286 $69 $355
PW -Street Maint. 769,000 0.238 % $1,221 $1,221 $293 $1,514
PW -Graffiti Removal 231,300 0.071 % $367 $367 $88 $455
PW -Concrete Maint. 423,900 0.131 % $673 $673 $161 $834
PW -Street Light Maint. 326,000 0.101 % $518 $518 $124 $642
PW-Traffic Signal Maint. 765,200 0.236% $1,215 $1,215 $291 $1,506
EDA 41,476,300 12.815% $65,862 $65,862 $15,789 $81,651
Water 24,029,250 7.424 % $38,157 $38,157 $9,147 $47,304
Facilities Management 2,043,900 0.631 % $3,246 $3,246 $778 $4,024
Library-Admin 516,000 0.159% $819 $819 $196 $1,015
Library -Support Services 413,800 0.128 % $657 $657 $158 $815
Library -Central Library Services 1,042,800 0.322 % $1,656 $1,656 $397 $2,053
Library -Branch Library Services 286,500 0.089 % $455 $455 $109 $564
Parks -Cemetery Admin 194,000 0.060 °/ $308 $308 $74 $382
Police -Asset Forteiture 228,400 0.071 °/ $363 $363 $87 $450
City Manager -Air Quality / Rideshare 120,100 0.037 % $191 $191 $46 $237
Drug & Gang Education 30,000 0.009 % $48 $48 $11 $59
Police -Animal Control Admin 586,400 0.181 % $931 $931 $223 $1,154
Police-Animal Control Field Svcs 584,100 0.180% $928 $928 $222 $1,150
Police -Animal Control Shelter Svcs 545,100 0.168 % $866 $866 $208 $1,074
Police-Traffc Safety 950,000 0.294°/ $1,509 $1,509 $362 $1,871
Parks -Stadium Admin 110,500 0.034 % $175 $175 $42 $217
Parks -Soccer Complex Admin 454,000 0.140 % $721 $721 $173 $894
IWM-Admin 13,110,418 4.051% $20,818 $20,818 $4,991 $25,809
IWM-Automated Residential Collection 7,610,600 2.351% $12,085 $12,085 $2,897 $14,982
IWM-Commercial Refuse Collection 6,738,100 2.082% $10,700 $10,700 $2,565 $13,265
IWM -Street Sweeping 622,500 0.192 °/ $988 $988 $237 $1,225
IWM -Recycling /Environmental Sustainability 756,200 0.234 °/ $1,201 $1,201 $288 $1,489
IWM -Right of Way Cleaning 638,400 0.197 °/ $1,014 $1.014 $243 $1,257
IT -Print Shop 245,800 0.076 °/ $390 $390 $94 $484
HR -Liability /Risk Management 3,102,800 0.959 °/ $4,927 $4,927 $1,181 $6,108
IT-Telephone Support 699,600 0.216% $1,111 $1,111 $266 $1,377
PW-Utilities 3,845,400 1.188% $6,106 $6,106 $1,464 $7,570
Fleet Services-Admin 1,609,400 0.497% $2,556 $2,556 $613 $3,169
IVA/Cap95 San Bernardino Full Cost Detail page 114
08/09/11 Schedule 9.003
Finance FY 2011
Detail allocation of
General Accounting
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR -Worker's Compensation 3,744,400 1.157 °/ $5,946 $5,946 $1,425 $7,371
IT-Admin 266,200 0.082% $423 $423 $101 $524
IT-Business Systems 715,900 0.221% $1,137 $1,137 $273 $1,410
IT - GIS & Office Automation 347,100 0.107 % $551 $551 $132 $683
IT-Network Services 679,800 0.210% $1,079 $1,079 $259 $1,338
IT-Client Services 290,700 0.090 % $462 $462 $111 $573
SBETA-Adult Employment&Training 934,300 0.289% $1,484 $1,484 $356 $1,840
SBETA -Youth Employment & Training 979,300 0.303 % $1,555 $1,555 $373 $1,928
SBETA-Dislocated Worker Employment Training 743,200 0.230% $1,180 $1,180 $283 $1,463
SBETA -Rapid Response Employment Svcs 120,000 0.037 % $191 $191 $46 $237
Parks -Landscape Maint. District 993,000 0.307 °/ $1,577 $1,577 $378 $1,955
IWM - Graffti Removal 219,800 0.068 °/ $349 $349 $84 $433
EDA-Low/Mod 29,672,800 9.168°/ $47,118 $47,118 $11,296 $58,414
EDA-CDBG 7,740,700 2.392°/ $12,292 $12,292 $2,947 $15,239
EDA -Home /NIP / NSP 10,637,400 3.287 °/ $16,891 $16,891 $4,049 $20,940
Sewer 23,635,772 7.302 % $37,528 $37,528 $8,999 $46,527
Total 323,663,250 100.000 % $513,956 $513,956 $119,352 $633,308
(A) Alloc basis: Adjusted Operating Budget per Dept. /Program, Water & Sewer Treatment Discounted by 25
Source: Finance
IVA/Cap95
08/09/11
User Department
Police -Animal Control Field Svcs
Police -Animal Control Shelter Svcs
City Attorney
City Clerk
City Manager
City Treasurer
Civil Service
Com Dev - S F Rental Insp
Com Dev -Weed Abatement
Com Dev -Enforcement / 8eautifcation
Com Dev -Permits & Customer Svc.
Com Dev - Stormwater Management
Com Dev -Building and Safety
Com Dev -Planning
Com Dev -Land Development
Council
PW -Capital Projects
PW -Traffic Engineering
PW -Real Property
Police -Downtown & City Hall Security
PW -Utilities
IT -Telephone Support
Facilities Management
Finance
IT -Print Shop
Fire -Fire Resuce and Ops.
Fire -Training & Personnel
Fire -Community Risk Reduction
Fire -Disaster Preparedness
Police -Support Services
Fire - Fleel & Equipment
Fire -Emergency Communications
Human Resources
IT -Business Systems
IT - GIS & Office Automation
IT -Network Services
IT -Client Services
Library -Central Library Services
Library -Branch Library Services
Mayor
Parks -Aquatics
Parks -Sports
San Bernardino Full Cost Detail page 115
Schedule 9.004
Finance FY 2011
Deta il allocation of
Payroll /Benefits
Allocation Un itslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
216. 0000 0.544% $3,289 $3,289 $817 $4,106
144. 0000 0.363% $2,192 $2,192 $545 $2,737
672. 0000 1.694 % $10,231 $10,231 $10,231
442. 8000 1.116 °/ $6,742 $6,742 $6,742
144. 0000 0.363 °/ $2,192 $2,192 $2,192
72. 0000 0.181 °/ $1,096 $1,096 $1,096
48. 0000 0.121 °/ $731 $731 $182 $913
198. 0000 0.499% $3,015 $3,015 $749 $3,764
54. 0000 0.136 % $822 $822 $204 $1,026
564. 0000 1.422 % $8,587 $8,587 $2,133 $10,720
180. 0000 0.454 % $2,741 $2,741 $681 $3,422
24. 0000 0.060 % $365 $365 $91 $456
180. 0000 0.454 % $2,741 $2,741 $681 $3,422
96. 0000 0.242 % $1,462 $1,462 $363 $1,825
48. 0000 0.121 % $731 $731 $182 $913
264. 0000 0.665 % $4,019 $4,019 $4,019
427. 2000 1.077% $6,504 $6,504 $1,616 $8,120
48. 0000 0.121 % $731 $731 $182 $913
52. 8000 0.133 % $804 $804 $200 $1,004
120. 0000 0.302 % $1,827 $1,827 $454 $2,281
48. 0000 0.121 % $731 $731 $182 $913
24. 0000 0.060 % $365 $365 $91 $456
1,176. 0000 2.964 % $17,905 $17,905 $4,448 $22,353
720. 0000 1.815 % $10,962 $10,962 $10,962
48. 0000 0.121 % $731 $731 $182 $913
3,522. 0000 8.878 % $53,623 $53,623 $13,322 $66,945
18. 0000 0.045 % $274 $274 $68 $342
384. 0000 0.968 % $5,846 $5,846 $1,453 $7,299
24. 0000 0.060 % $365 $365 $91 $456
240. 0000 0.605 % $3,654 $3,654 $908 $4,562
104. 8800 0.264% $1,597 $1,597 $397 $1,994
282. 0000 0.711 % $4,293 $4,293 $1,067 $5,360
288. 0000 0.726 % $4,385 $4,385 $1,089 $5,474
96. 0000 0.242 % $1,462 $1,462 $363 $1,825
48. 0000 0.121 °/ $731 $731 $182 $913
48. 0000 0.121 °/ $731 $731 $182 $913
48. 0000 0.121 °/ $731 $731 $182 $913
732. 0000 1.845 % $11,145 $11,145 $2,769 $13,914
252. 0000 0.635% $3,837 $3,837 $953 $4,790
276. 0000 0.696 % $4,202 $4,202 $4,202
1,173 .6000 2.958 % $17,868 $17,868 $4,439 $22,307
100 .8000 0.254 % $1,535 $1,535 $381 $1,916
IVA/Cap95 San Bernardino Full Cost Detail page 116
08/09/11 Schedule 9.004
Finance FY 2011
Detail allocation of
Payroll /Benefits
User Department Allocation Uni[s1A1 Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Center for Individual Dev. 288.0000 0.726 % $4,385 $4,385 $1,089 $5,474
Parks -Parks Maint. 634.8000 1.600 % $9,665 $9,665 $2,401 $12,066
Parks -Recreation /Community Program 459.6000 1.158 % $6,997 $6,997 $1,739 $8,736
Parks-Senior Services 290.4000 0.732% $4,421 $4,421 $1,098 $5,519
Parks -Special Events 32.4000 0.082 % $493 $493 $123 $616
Police -Patrol Field Services 4,995.6000 12.592 % $76,059 $76,059 $18,897 $94,956
Police -Patrol COPPS 754.8000 1.903 °/ $11,492 $11,492 $2,855 $14,347
Police-Gangs/Violent Crimes 600.0000 1.512% $9,135 $9,135 $2,270 $11,405
Police -Traffic 1,761.6000 4.440 % $26,821 $26,821 $6,664 $33,485
Police -General Investigations 1,723.2000 4.344 % $26,236 $26,236 $6,518 $32,754
Police -Forensics -Property 436.8000 1.101 °/, $6,650 $6,650 $1,652 $8,302
Police -Dispatch 960.0000 2.420 % $14,616 $14,616 $3,631 $18,247
Police -Records 936.0000 2.359 % $14,251 $14,251 $3,541 $17,792
Police-PersonnelBTraining 168.0000 0.423% $2,558 $2,558 $635 $3,193
PW-Street Maint. 102.0000 0.257% $1,553 $1,553 $386 $1,939
PW-Graffiti Removal 120.0000 0.302% $1,827 $1,827 $454 $2,281
PW-Concrete Maint. 96.0000 0.242% $1,462 $1,462 $363 $1,825
PW -Street Light Maint. 12.0000 0.030 % $183 $183 $45 $228
PW-Traffic Signal Maint. 72.0000 0.181 % $1,096 $1,096 $272 $1,368
IWM -Automated Residential Collection 960.0000 2.420 °/ $14,616 $14,616 $3,631 $18,247
IWM -Commercial Refuse Collection 1,200.0000 3.025 % $18,270 $18,270 $4,539 $22,809
IWM -Street Sweeping 120.0000 0.302 % $1,827 $1,827 $454 $2,281
IWM -Recycling /Environmental Sustainability 48.0000 0.121 % $731 $731 $182 $913
IWM -Right of Way Cleaning 264.0000 0.665 % $4,019 $4,019 $999 $5,018
Fleet Services -Vehicle Maint. 552.0000 1.391 % $8,404 $8,404 $2,088 $10,492
SBETA-Adult Employment&Training 137.5200 0.347% $2,094 $2,094 $520 $2,614
SBETA -Youth Employment & Training 119.7600 0.302 % $1,823 $1,823 $453 $2,276
SBETA-Dislocated WOrkerEmployment Training 102.7200 0.259% $1,564 $1,564 $389 $1,953
SBETA -Rapid Response Employment Svcs 7.2000 0.018 % $110 $110 $27 $137
SBETA-Other 3,096.0000 7.804°/ $47,137 $47,137 $11,711 $58,848
City Manager -Air Quality / Rideshare 24.0000 0.060% $365 $365 $91 $456
Parks-Cemetery Admin 40.0000 0.101 % $609 $609 $151 $760
Parks-Soccer Complex Admin 208.0000 0.524% $3,167 $3,167 $787 $3,954
Police-Animal Control Admin 168.0000 0.423% $2,558 $2,558 $635 $3,193
IT-Admin 384.0000 0.968% $5,846 $5,846 $1,453 $7,299
tWM-Admin 312.0000 0.786°/ $4,750 $4,750 $1,180 $5,930
Parks-Admin 120.0000 0.302% $1,827 $1,827 $454 $2,281
PW-Admin 144.0000 0.363% $2,192 $2,192 $545 $2,737
Fire-Admin 120.0000 0.302% $1,827 $1,827 $454 $2,281
Polie-Admin 192.0000 0.484% $2,923 $2,923 $726 $3,649
Police -Parking Control 184.0000 0.464 % $2,801 $2,801 $696 $3,497
HR -Liability /Risk Management 48.0000 0.121 % $731 $731 $182 $913
IVA/Cap95 San Bernardino Full Cost Detail page 117
08/09/11 Schedule 9.004
Finance FY 2011
Detail allocation of
Payroll / Bene£ts
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR -Worker's Compensation 144.0000 0.363 °/ $2,192 $2,192 $545 $2,737
Fleet Services-Admin 720.0000 1.815% $10,962 $10,962 $2,724 $13,686
Com Dev-Admin 240.0000 0.605% $3,654 $3,654 $908 $4,562
Parks-Tree Maint. 96.0000 0.242 % $1,462 $1,462 $363 $1,825
Police-Traffic Safety 1,392.0000 3.509 % $21,193 $21,193 $5,265 $26,458
Sewer 438.0000 1.111 % $6,671 $6,671 $1,653 $8,324
Total 39,672.4800 100.000 % $604,020 $604,020 $140,267 $744,287
(A) Alloc basis: Number of Payroll Transactions per Department! Program
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 118
08/09/11 Schedule 9.005
Finance FY 2011
Detail allocation of
Purchasing
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.227 % $699 $699 $699
Council 568,600 0.176 °/ $541 $541 $541
City Clerk 2,004,800 0.619 % $1,906 $1,906 $1,906
City Treasurer 202,400 0.063 % $192 $192 $192
City Attorney 3,674,600 1.135 °/ $3,494 $3,494 $3,494
General Government 1,741,100 0.538% $1,656 $1,656 $397 $2,053
Cify Manager 1,283,000 0.396 % $1,220 $1,220 $1,220
Human Resources 564,800 0.175 % $537 $537 $129 $666
Finance 1,668,200 0.515 % $1,586 $1,586 $1,586
Civil Service 303,100 0.094 % $288 $288 $69 $357
Com Dev-Admin 1,703,800 0.526% $1,620 $1,620 $388 $2,008
Com Dev - S F Rental Insp 867,600 0.268 % $825 $825 $198 $1,023
Com Dev -Weed Abatement 296,800 0.092 % $282 $282 $68 $350
Com Dev -Enforcement /Beautification 2,149,200 0.664 % $2,044 $2,044 $490 $2,534
Com Dev -Permits & Customer Svc. 618,800 0.191 % $588 $588 $141 $729
Com Dev - Stormwater Management 438,800 0.136 °/ $417 $417 $100 $517
Com Dev -Building and Safety 668,400 0.207 % $636 $636 $152 $788
Com Dev -Planning 652,000 0.201 % $620 $620 $149 $769
Com Dev -Land Development 211,700 0.065 % $201 $201 $48 $249
Fire-Admin 2,725,400 0.842% $2,592 $2,592 $621 $3,213
Fire -Fire Resuce and Ops. 26,320,700 8.132 °/ $25,028 $25,028 $6,000 $31,028
Fire-Training 8 Personnel 232,400 0.072 °/ $221 $221 $53 $274
Fire-Community Risk Reduction 1,555,800 0.481 % $1,479 $1,479 $355 $1,834
Fire-Disaster Preparedness 91,300 0.028% $87 $87 $21 $108
Fire-Fleet&Equipment 694,200 0.214% $660 $660 $158 $818
Fire-Emergency Communications 1,001,600 0.309% $952 $952 $228 $1,180
Polie-Admin 8,419,600 2.601% $8,006 $8,006 $1,919 $9,925
Police -Downtown & City Hall Security 80,000 0.025 % $76 $76 $18 $94
Police -Support Services 870,700 0.269 % $828 $828 $198 $1,026
Police -Patrol Field Services 28,073,218 8.674 % $26,695 $26,695 $6,400 $33,095
Police-Patrol COPPS 4,078,200 1.260% $3,878 $3,878 $930 $4,808
Police -Gangs /Violent Crimes 4,146,200 1.281 % $3,943 $3,943 $945 $4,888
Police-Traffic 3,553,100 1.098% $3,379 $3,379 $810 $4,189
Police-General Investigations 9,617,900 2.972% $9,146 $9,146 $2,192 $11,338
Police-Forensics-Property 1,633,400 0.505% $1,553 $1.553 $372 $1,925
Police -Dispatch 2,306,000 0.712 % $2,193 $2,193 $526 $2,719
Police -Records 2,282,000 0.705 % $2,170 $2,170 $520 $2,690
Police -Personnel & Training 1,057,100 0.327 % $1,005 $1,005 $241 $1,246
Parks-Admin 1,692,300 0.523% $1,609 $1,609 $386 $1.995
Parks-Aquatics 216,700 0.067% $206 $206 $49 $255
Parks-Sports 71,400 0.022% $68 $68 $16 $84
Parks-Center for Individual Dev. 232,300 0.072% $221 $221 $53 $274
IVAICap95 San Bernardino Full Cost Detail page 119
08/09/11 Schedule 9.005
Finance FY 2011
Detail allocation of
Purchasing
User Department Allocation UnitsfA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks-Parks Maint. 1,885,300 0.582% $1,793 $1,793 $430 $2,223
Parks -Recreation /Community Program 656,200 0.203 % $624 $624 $150 $774
Parks -Senior Services 317,400 0.098 % $302 $302 $72 $374
Parks -Special Events 169,300 0.052 % $161 $161 $39 $200
Parks-Outdoor Facilities 28,900 0.009% $27 $27 $7 $34
PW-Admin 1,423,792 0.440% $1,354 $1.354 $325 $1,679
PW-Capital Projects 628,500 0.194% $598 $598 $143 $741
PW-Traffic Engineering 243,500 0.075% $232 $232 $56 $288
PW -Real Property 180,100 0.056 % $171 $171 $41 $212
PW -Street Maint. 769,000 0.238 % $731 $731 $175 $906
PW -Graffiti Removal 231,300 0.071 % $220 $220 $53 $273
PW -Concrete Maint. 423,900 0.131 % $403 $403 $97 $500
PW -Street Light Maint. 326,000 0.101 °/ $310 $310 $74 $384
PW -Traffic Signal Maint. 765,200 0.236 °/ $728 $728 $174 $902
EDA 41,476,300 12.815 °/ $39,440 $39,440 $9,455 $48,895
Water 24,029,250 7.424 °/ $22,849 $22,849 $5,478 $28,327
Facilities Management 2,043,900 0.631 % $1,944 $1,944 $466 $2,410
Library -Admin 516,000 0.159 % $491 $491 $118 $609
Library -Support Services 413,800 0.128 % $393 $393 $94 $487
Library -Central Library Services 1,042,800 0.322 % $992 $992 $238 $1,230
Library -Branch Library Services 286,500 0.089 % $272 $272 $65 $337
Parks -Cemetery Admin 194,000 0.060 °/ $184 $184 $44 $228
Police -Asset Forfeiture 228,400 0.071 °/ $217 $217 $52 $269
City Manager -Air Quality / Rideshare 120,100 0.037 °/ $114 $114 $27 $141
Drug & Gang Education 30,000 0.009 0~ $29 $2g $7 $36
Police -Animal Control Admin 566,400 0.181 % $558 $558 $134 $692
Police-Animal Control Field Svcs 584,100 0.180% $555 $555 $133 $688
Police -Animal Control Shelter Svcs 545,100 0.168 % $518 $518 $124 $642
Police -Traffic Safety 950,000 0.294 % $903 $903 $217 $1,120
Parks-Stadium Admin 110,500 0.034% $105 $105 $25 $130
Parks -Soccer Complex Admin 454,000 0.140 % $432 $432 $103 $535
IWM-Admin 13,110,418 4.051 % $12,467 $12,467 $2,989 $15,456
IWM -Automated Residential Collection 7,610,600 2.351 % $7,237 $7,237 $1,735 $8,972
IWM -Commercial Refuse Collection 6,738,100 2.082 % $6,407 $6,407 $1,536 $7,943
IWM -Street Sweeping 622,500 0.192 % $592 $592 $142 $734
IWM -Recycling /Environmental Suslainability 756,200 0.234 °/ $719 $719 $172 $891
IWM -Right of Way Cleaning 638,400 0.197 °/ $607 $607 $146 $753
IT-Print Shop 245,800 0.076°/ $234 $234 $56 $290
HR -Liability /Risk Management 3,102,800 0.959 % $2,950 $2,950 $707 $3,657
IT-Telephone Support 699,600 0.216% $665 $665 $159 $824
PW -Utilities 3,845,400 1.188 % $3,657 $3,657 $877 $4,534
Fleet Services-Admin 1,609,400 0.497°/ $1,530 $1,530 $367 $1,897
IVA/Cap95
08/09111
User Department
HR -Worker's Compensation
IT - Admin
IT -Business Systems
IT - GIS & OfFCe Automation
IT - Network Services
IT -Client Services
SBETA-Adult Employment & Training
SBETA-Youth Employment & Training
SBETA-Dislocated Worker Employment Training
SBETA-Rapid Response Employment Svcs
Parks -Landscape Maint. District
IWM -Graffiti Removal
EDA -Low /Mod
EDA-CDBG
EDA-Home/NIP/NSP
Sewer
Total
(A) Alloc basis
San Bernardino Full Cost
Finance
Detail allocation of
Purchasing
Allocation UnitsfAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation
Detail page 120
Schedule 9.005
FY 2011
Total Allocated
3,744,400 1.157 % $3,561 $3,561 $854 $4,415
266,200 0.082 % $253 $253 $61 $314
715,900 0.221 % $681 $681 $163 $844
347,100 0.107 % $330 $330 $79 $409
679,800 0.210 % $646 $646 $155 $801
290,700 0.090 % $276 $276 $66 $342
934,300 0.289% $888 $888 $213 $1,101
979,300 0.303 % $931 $931 $223 $1,154
743,200 0.230 % $707 $707 $169 $876
120,000 0.037 % $114 $114 $27 $141
993,000 0.307 % $944 $944 $226 $1,170
219,800 0.068 % $209 $209 $50 $259
29,672,800 9.168 % $28,216 $28,216 $6,764 $34,980
7,740,700 2.392% $7,361 $7,361 $1,765 $9,126
10,637,400 3.287 % $10,115 $10,115 $2,425 $12,540
23,635,772 7.302 % $22,475 $22,475 $5,389 $27,864
323,663,250 100.000% $307,769 $307,769 $71,471 $379,240
Adjusted Operating Budget per Dept. /Program, Water & Sewer Treatment Discounted by 25%
Source: FY 10/11 Budget
IVA/Cap95 San Bernardino Full Cost Detail page 121
08/09/11 Schedule 9.006
Finance FY 2011
Detail allocation of
Budget
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.387% $2,656 $2,656 $2,656
Council 568,600 0.300 % $2,055 $2,055 $2,055
City Clerk 2,004,800 1.057 % $7,245 $7,245 $7,245
City Treasurer 202,400 0.107 % $731 $731 $731
City Attorney 3,674,600 1.937 % $13,279 $13,279 $13,279
General Government 1,741,100 0.918 % $6,292 $6,292 $1,544 $7,836
City Manager 1,283,000 0.676 % $4,637 $4,637 $4,637
Human Resources 564,800 0.298 % $2,041 $2,041 $501 $2,542
Finance 1,668,200 0.880 % $6,029 $6,029 $6,029
Civil Service 303,100 0.160% $1,095 $1,095 $269 $1,364
Com Dev-Admin 1,703,800 0.898% $6,157 $6,157 $1,511 $7,668
Com Dev-SFRental lnsp 867,600 0.457% $3,135 $3,135 $769 $3,904
Com Dev-Weed Abatement 296,600 0.156% $1,073 $1,073 $263 $1,336
Com Dev-Enforcement/Beautification 2,149,200 1.133% $7,767 $7,767 $1,905 $9,672
Com Dev -Permits 8 Customer Svc. 618,800 0.326 % $2,236 $2,236 $549 $2,785
Com Dev-Stormwater Management 438,800 0.231 % $1,586 $1,586 $389 $1,975
Com Dev -Building and Safety 668,400 0.352 % $2,416 $2,416 $593 $3,009
Com Dev -Planning 652,000 0.344 °/ $2,356 $2,356 $578 $2,934
Com Dev -Land Development 211,700 0.112 % $765 $765 $188 $953
Fire -Admin 2,725,400 1.437 % $9,849 $9,849 $2,416 $12,265
Fire -Fire Resuce and Ops. 26,320,700 13.878 % $95,119 $95,119 $23,336 $118,455
Fire -Training & Personnel 232,400 0.123 % $840 $840 $206 $1,046
Fire -Community Risk Reduction 1,555,800 0.820 % $5,622 $5,622 $1,379 $7,001
Fire -Disaster Preparedness 91,300 0.048 % $330 $330 $81 $411
Fire -Fleet 8 Equipment 694,200 0.366 % $2,509 $2,509 $615 $3,124
Fire-Emergency Communications 1,001,600 0.528% $3,620 $3,620 $888 $4,508
Polie -Admin 8,419,600 4.439 % $30,427 $30,427 $7,465 $37,892
Police -Downtown & City Hall Security 80,000 0.042 % $289 $289 $7t $360
Police -Support Services 870,700 0.459 % $3,147 $3,147 $772 $3,919
Police-Patrol Field Services 28,073,218 14.802% $101,453 $101,453 $24,890 $126,343
Police -Patrol COPPS 4,076,200 2.150 °/ $14,738 $14,738 $3,616 $18,354
Police -Gangs /Violent Crimes 4,146,200 2.186 % $14,984 $14,984 $3,676 $18,660
Police-Traffic 3,553,100 1.873% $12,840 $12,840 $3,150 $15,990
Police-General Investigations 9,617,900 5.071% $34,758 $34,758 $8,527 $43,285
Police-Forensics-Property 1,633,400 0.861 % $5,903 $5,903 $1,448 $7,351
Police -Dispatch 2,306,000 1.216 % $8,334 $8,334 $2,045 $10,379
Police -Records 2,282,000 1.203 % $8,247 $8,247 $2,023 $10,270
Police -Personnel & Training 1,057,100 0.557 % $3,820 $3,820 $937 $4,757
Parks-Admin 1,692,300 0.892°/ $6,116 $6,116 $1,500 $7,616
Parks-Aquatics 216,700 0.114°/ $783 $783 $192 $975
Parks-Sports 71,400 0.038% $258 $258 $63 $321
Parks-Center for Individual Dev. 232,300 0.122% $839 $839 $206 $1,045
IVA/Cap95 San Bernardino Full Cost Detail page 122
08/09/11 Schedule 9.008
Finance FY 2011
Detail allocation of
Budget
User Department Allocation UnitsfAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.994 °/ $6,813 $6,813 $1,672 $8,485
Parks -Recreation /Community Program 656,200 0.346 °/ $2,371 $2,371 $582 $2,953
Parks-Senior Services 317,400 0.167°/ $1,147 $1,147 $281 $1,428
Parks -Special Evenls 169,300 0.089 °/ $612 $612 $150 $762
Parks-Outdoor Facilities 28,900 0.015°/ $104 $104 $26 $130
PW-Admin 1,423,792 0.751 % $5,145 $5,145 $1,262 $6,407
PW -Capital Projects 628,500 0.331 % $2,271 $2,271 $557 $2,828
PW -Traffic Engineering 243,500 0.128 % $880 $680 $216 $1,096
PW -Real Property 180,100 0.095 % $651 $651 $160 $811
PW -Street Maint. 769,000 0.405 % $2,779 $2,779 $682 $3,461
PW-Graffiti Removal 231,300 0.122% $836 $836 $205 $1,041
PW-Concrete Maint. 423,900 0.224% $1,532 $1,532 $376 $1,908
PW-Street Light Maint. 326,000 0.172% $1,178 $1,178 $289 $1,467
PW - Traffc Signal Maint. 765,200 0.403 °/ $2,765 $2,765 $678 $3,443
Facilities Management 2,043,900 1.078 °/ $7,386 $7,386 $1,812 $9,198
Library-Admin 516,000 0.272°/ $1,865 $1,865 $457 $2,322
Library-Support Services 413,800 0.218°/ $1,495 $1,495 $367 $1,862
Library -Central Library Services 1,042,800 0.550 °/ $3,769 $3,769 $925 $4,694
Library -Branch Library Services 286,500 0.151 % $1,035 $1,035 $254 $1,289
Parks-Cemetery Admin 194,000 0.102% $701 $701 $172 $873
Police-Asset Fortefture 228,400 0.120% $825 $825 $203 $1,028
City Manager-Air Quality/Rideshare 120,100 0.063% $434 $434 $106 $540
Drug 8 Gang Education 30,000 0.016 % $108 $108 $27 $135
Police-Animal Control Admin 586,400 0.309% $2,119 $2,119 $520 $2,639
Police-Animal Control Field Svcs 584,100 0.308% $2,111 $2,111 $518 $2,629
Police-Animal Control Shelter Svcs 545,100 0.287% $1,970 $1,970 $483 $2,453
Police -Traffic Safety 950,000 0.501 °/ $3,433 $3,433 $842 $4,275
Parks -Stadium Admin 110,500 0.058 °/ $399 $399 $98 $497
Parks -Soccer Complex Admin 454,000 0.239 % $1,641 $1,641 $403 $2,044
IWM-Admin 13,110,418 6.913% $47,379 $47,379 $11,624 $59,003
IWM-Automated Residential Collection 7,610,600 4.013% $27,504 $27,51)4 $6,748 $34,252
IWM -Commercial Refuse Collection 6,738,100 3.553 % $24,351 $24,351 $5,974 $30,325
IWM -Street Sweeping 622,500 0.328 % $2,250 $2,250 $552 $2,802
IWM -Recycling /Environmental Sustainability 756,200 0.399 % $2,733 $2,733 $670 $3,403
IWM -Right of Way Cleaning 638,400 0.337 % $2,307 $2,307 $566 $2,873
IT-Print Shop 245,800 0.130°/ $888 $888 $218 $1,106
HR -Liability /Risk Management 3,102,800 1.636 % $11,213 $11,213 $2,751 $13,964
IT-Telephone Support 699,600 0.369% $2,528 $2,528 $620 $3,148
PW -Utilities 3,845,400 2.028 % $13,897 $13,897 $3,409 $17,306
Fleet Services-Admin 1,609,400 0.849 % $5,816 $5,816 $1,427 $7,243
HR -Worker's Compensation 3,744,400 1.974 % $13,532 $13,532 $3,320 $16,852
IT-Admin 266,200 0.140% $962 $962 $236 $1,198
IVA/Cap95 San Bernardino Full Cost Detail page 123
08/09/11 Schedule 9.006
Finance FY 2011
Detail allocation of
Budget
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
IT-Business Systems 715,900 0.377°/ $2,587 $2,587 $635 $3,222
IT-GIS8Office Automation 347,100 0.183% $1,254 $1,254 $308 $1,562
IT-Network Services 679,800 0.358% $2,457 $2,457 $603 $3,060
IT-Client Services 290,700 0.153% $1,051 $1,051 $258 $1,309
SBETA-Adult Employment & Training 934,300 0.493 % $3,376 $3,376 $828 $4,204
SBETA-Youth Employment & Training 979,300 0.516 % $3,539 $3,539 $868 $4,407
SBETA-Dislocated Worker Employment Training 743,200 0.392 % $2,686 $2,686 $659 $3,345
SBETA-Rapid Response Employment Svcs 120,000 0.063 % $434 $434 $106 $540
Parks -Landscape Maint. District 993,000 0.524 % $3,589 $3,589 $880 $4,469
IWM-Graffti Removal 219,800 0.116 % $794 $794 $195 $989
Sewer 3,187,772 1.688 % $11,522 $11,522 $2,826 $14,348
Total 189,658,800 100.000% $685,400 $685,400 $159,165 $844,565
(A) Alloc basis: Adjusted Operating Budget per Department /Program (Excluding Water, Sewer Treatment, 8 EDA)
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 124
08/09/11 Schedule 9.007
Finance FY 2011
Detail allocation of
Grants
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire-Admin 8 9.091 % $12,359 $12,359 $3,118 $15,477
Library-Admin 6 6.818% $9,269 $9,269 $2,339 $11,608
Mayor 7 7.955% $10,814 $10,814 $10,814
Parks-Admin 11 12.500 % $16,993 $16,993 $4,287 $21,280
Polie-Admin 25 28.409 % $38,621 $38,621 $9,744 $48,365
PW-Admin 9 10.227°/ $13,904 $13,904 $3,508 $17,412
SBETA-Other 22 25.000% $33,987 $33,987 $8,574 $42,561
Total 88 100.000% $135,947 $135,947 $31,570 $167,517
(A) Alloc basis: Number of Grants per Department /Program
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 125
08/09/11 Schedule 9.008
Finance FY 2011
Departmental Cost
Allocation Summary
Total General Accountinu Payroll /Benefits Purchasinu Budnet Grants
Mayor $19,538 $1,167 $4,202 $699 $2,656 $10,814
Council $7,518 $903 $4,019 $541 $2,055
City Clerk $19,076 $3,183 $6,742 $1,906 $7,245
City Treasurer $2,340 $321 $1,096 $192 $731
City Attorney $32,839 $5,835 $10,231 $3,494 $13,279
City Manager $10,086 $2,037 $2,192 $1,220 $4,637
Finance $21,226 $2,649 $10,962 $1,586 $6,029
General Government $13,317 $3,428 $2,053 $7,836
Human Resources $9,794 $1,112 $5,474 $666 $2,542
Civil Service $3,230 $596 $913 $357 $1,364
Facilities Management $37,985 $4,024 $22,353 $2,410 $9,198
Com Dev-Admin $17,593 $3,355 $4,562 $2,008 $7,668
Com Dev-S F Rental Insp $10,399 $1,708 $3,764 $1,023 $3,904
Com Dev -Weed Abatement $3,296 $584 $1,026 $350 $1,336
Com Dev -Enforcement /Beautification $27,157 $4,231 $10,720 $2,534 $9,672
Com Dev -Permits & Customer Svc. $8,155 $1,219 $3,422 $729 $2,785
Com Dev - Stormwater Management $3,812 $864 $456 $517 $1,975
Com Dev -Building and Safety $8,534 $1,315 $3,422 $788 $3,009
Com Dev-Planning $6,811 $1,283 $1,825 $769 $2,934
Com Dev-Land Development $2,532 $417 $913 $249 $953
Fire-Admin $38,601 $5,365 $2,281 $3,213 $12,265 $15,477
Fire -Fire Resuce and Ops. $268,244 $51,816 $66,945 $31,028 $118,455
Fire-Training 8 Personnel $2,119 $457 $342 $274 $1,046
Fire -Community Risk Reduction $19,197 $3,063 $7,299 $1,834 $7,001
Fire-Disaster Preparedness $1,155 $180 $456 $108 $411
Fire -Fleet 8 Equipment $7,302 $1,366 $1,994 $818 $3,124
Fire-Emergency Communications $13,019 $1,971 $5,360 $1,180 $4,508
IT-Admin $9,335 $524 $7,299 $314 $1,198
IT-Telephone Support $5,805 $1,377 $456 $824 $3,148
IT-Print Shop $2,793 $484 $913 $290 $1,106
IT-Business Systems $7,301 $1,410 $1,825 $844 $3,222
IT - GIS & Offce Automation $3,567 $683 $913 $409 $1,562
IT -Network Services $6,112 $1,338 $913 $801 $3,060
IT-Client Services $3,137 $573 $913 $342 $1,309
Library-Admin $15,554 $1,015 $609 $2,322 $11,608
Library-Support Services $3,164 $815 $487 $1,862
Library-Central Library Services $21,891 $2,053 $13,914 $1,230 $4,694
Library-Branch Library Services $6,980 $564 $4,790 $337 $1,289
Parks-Admin $36,503 $3,331 $2,281 $1,995 $7,616 $21,280
Parks-Aquatics $23,963 $426 $22,307 $255 $975
Parks -Sports $2,461 $140 $1,916 $84 $321
Parks-Center for Individual Dev. $7,250 $457 $5,474 $274 $1,045
IVA/Cap95 San Bernardino Full Cost Detail page 128
08/09/11 Schedule 9.008
Finance FY 2011
Departmental Cost
Allocation Summary
Total General Accounting Payroll /Benefits Purchasing Budget Grants
Parks-Parks Maint. $26,486 $3,712 $12,066 $2,223 $8,485
Parks -Recreation /Community Program $13,755 $1,292 $8,736 $774 $2,953
Parks -Senior Services $7,946 $625 $5,519 $374 $1,428
Parks -Special Events $1,911 $333 $616 $200 $762
Parks -Outdoor Facilities $221 $57 $34 $130
Parks -Tree Maint. $1,825 $1,825
Parks -Landscape Maint. District $7,594 $1,955 $1,170 $4,469
Parks-Cemetery Admin $2,243 $382 $760 $228 $873
Parks -Soccer Complex Admin $7,427 $894 $3,954 $535 $2,044
Parks-Stadium Admin $844 $217 $130 $497
Drug & Gang Education $230 $59 $36 $135
Polie-Admin $116,406 $16,575 $3,649 $9,925 $37,892 $48,365
Police-Animal Control Admin $7,678 $1,154 $3,193 $692 $2,639
Police-Animal Control Field Svcs $8,573 $1,150 $4,106 $688 $2,629
Police -Animal Control Shelter Svcs $6,906 $1,074 $2,737 $642 $2,453
Police-Asset FOrteiture $1,747 $450 $269 $1,028
Police -Downtown 8 City Hall Security $2,892 $157 $2,281 $94 $360
Police -Parking Control $3,497 $3,497
Police-Support Services $11,221 $1,714 $4,562 $1,026 $3,919
Police-Patrol Field Services $309,659 $55,265 $94,956 $33,095 $126,343
Police-Patrol COPPS $45,537 $8,028 $14,347 $4,808 $18,354
Police-Gangs/Violent Crimes $43,115 $8,162 $11,405 $4,888 $18,660
Police-Traffic $60,659 $6,995 $33,485 $4,189 $15,990
Police-General Investigations $106,311 $18,934 $32,754 $11,338 $43,285
Police -Forensics -Property $20,794 $3,216 $8,302 $1,925 $7,351
Police-Dispatch $35,885 $4,540 $18,247 $2,719 $10,379
Police -Records $35,245 $4,493 $17,792 $2,690 $10,270
Police -Personnel & Training $11,277 $2,081 $3,193 $1,246 $4,757
Police-Traffic Safety $33,724 $1,871 $26,458 $1,120 $4,275
PW-Admin $31,038 $2,803 $2,737 $1,679 $6,407 $17,412
PW -Capital Projects $12,926 $1,237 $8,120 $741 $2,828
PW -Traffic Engineering $2,777 $480 $913 $288 $1,096
PW -Real Property $2,382 $355 $1,004 $212 $811
PW -Utilities $30,323 $7,570 $913 $4,534 $17,306
PW-Street Maint. $7,820 $1,514 $1,939 $906 $3,461
PW - Graffti Removal $4,050 $455 $2,281 $273 $1,041
PW -Concrete Maint. $5,067 $834 $1,825 $500 $1,908
PW -Street Light Maint. $2,721 $642 $228 $384 $1,467
PW-Traffic Signal Maint. $7,219 $1,506 $1,368 $902 $3,443
Fleet Services-Admin $25,995 $3,169 $13,686 $1,897 $7,243
Fleet Services -Vehicle Maint. $10,492 $10,492
IWM-Admin $106,198 $25,809 $5,930 $15,456 $59,003
IVA/Cap95 San Bernardino Full Cost Detail page 127
08/09/11 Schedule 9.008
Finance FY 2011
Departmental Cost
Allocation Summary
Total General Accounting Payrol l I Benefits Purchasing Budget Grants
IWM -Automated Residential Collection $76,453 $14,982 $18,247 $8,972 $34,252
IWM -Commercial Refuse Collection $74,342 $13,265 $22,809 $7,943 $30,325
IWM -Street Sweeping $7,042 $1,225 $2,281 $734 $2,802
IWM -Recycling /Environmental Sustainability $6,696 $1,489 $913 $891 $3,403
IWM -Right of Way Cleaning $9,901 $1,257 $5,018 $753 $2,873
IWM-Graffti Removal $1,661 $433 $259 $989
SBETA-Adult Employment&Training $9,759 $1,840 $2,614 $1,101 $4,204
SBETA-Youth Employment&Training $9,765 $1,928 $2,276 $1,154 $4,407
SBETA-Dislocated WorkerEmployment Training $7,637 $1,463 $1,953 $876 $3,345
SBETA-Rapid Response Employment Svcs $1,055 $237 $137 $141 $540
SBETA -Other $101,409 $58,848 $42,561
EDA $130,546 $81,651 $48,895
EDA -Low /Mod $93,394 $58,414 $34,980
EDA-CDBG $24,365 $15,239 $9,126
EDA - Home I NIP / NSP $33,480 $20,940 $12,540
Water $75,631 $47,304 $28,327
Sewer $97,063 $46,527 $8,324 $27,864 $14,348
HR -Liability /Risk Management $24,642 $6,108 $913 $3,657 $13,964
HR -Worker's Compensation $31,375 $7,371 $2,737 $4,415 $16,852
City Manager- Air Quality / Rideshare $1,374 $237 $456 $141 $540
Total $2,768,917 $633,308 $744,287 $379,240 $844,565 $167,517
IVA/Cap95 San Bernardino Full Cost Detail page 128
08/09/11 Schedule 10.001
General Government FY 2011
Costs to be allocated
1 st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,741,100 $1,741,100
Deductions:
MOU Concession $2,586,500
Total deductions: $2,586,500 $2,586,500
Allocated additions:
2 -Equipment Use $341,992 $341,992
10 -Mayor $4,121 $729 $4,850
20 -Council $3,197 $1,021 $4,218
30 -City Clerk $4,603 $976 $5,579
40 -City Treasurer $3,951 $891 $4,842
50 -City Attorney $4,569 $188 $4,757
100 -City Manager $5,425 $3,525 $8,950
120 -Finance $10,713 $2,604 $13,317
90 -General Government $2,397 $2,397
Total allocated additions: $378,571 $12,331 $390,902 $390,902
Total to be allocated
IVA/Cap95
08/09/11
San Bernardino Full Cost
General Government
Schedule of costs to be
allocated by function
Total General B Admin Fine Arts & Cultural Non-Departmental
Affairs
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Civic 8 Promotion
Dues & Subscription
Education & Training
Fine Arts Funding
Lease Payments
Low Income Rebates
MOU Concession
Materials & Supplies
Other Professional
Pers Credit
Pers Retirement
Printing Charges
Professional /Contract
Salaries Perm /Full
Departmental Expenditures
Cost Adjustments
Deductions
$223,500
$125,000
$12,500
$133,500
$1,356,600
$1,000
($2,586,500)
$5,000
$200,000
($900,000)
$532,900
$15,000
$1,322,600
$1,300,000
$1,741,100
$2,586,500
($2,586,500)
($2,586,500)
$2,586,500
$153,500
$133,500
$287,000
$70,000
$125,000
$12,500
$1,000
$5,000
$200,000
$15,000
$428,500
Professional
Contracts
$1,322,600
$1,322,600
Charter 786
$1,300,000
$1,300,000
Detail page 129
Schedule 10.002
FY 2011
PERS Lease Pavments
$1,356,600
($900,000)
$532,900
($367,100) $1,356,600
Additions: 1st
Other $378,571 $378,571
Functional Cost $4,706,171 $378,571 $287,000 $428,500 $1,322,600 $1,300,000 ($367,100) $1,356,600
Reallocate Admin ($378,571) $25,106 $37,484 $115,699 $113,722
($32,113)
$118,673
Allocable Costs $4,706,171 $312,106 $465,984 $1,438,299 $1,413,722 ($399,213) $1,475,273
Unallocated ($312,106) ($312,106)
1 st Allocation $4,394,065 $465,984 $1,438,299 $1,413,722 ($399,213) $1,475,273
Additions: 2nd
Other $12,331 $12,331
Functional Cost $12,331 $12,331
Reallocate Admin ($12,331) $818 $1,221 $3,769 $3,704 ($1,046) $3,865
Allocable Costs $12,331 $818 $1,221 $3,769 $3,704 ($1,046) $3,865
Unallocated ($818) ($818)
2nd Allocation $11,513 $1,221 $3,769 $3,704
($1,046)
$3,865
Total allocated 34,40557$ ~§qbT,203 $1,442,068 $1;817;428 7$~66~ZSg} -g1~47g,4~3g
IVA/Cap95 San Bernardino Full Cost Detail page 130
08/09/11
Schedule 10.003
General Government FY 2011
Detai l allocation of
Non-Departmental
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 734,900 0.217% $1,012 $1,012 $1,012
Council 568,600 0.168% $783 $783 $783
City Clerk 2,004,800 0.592 % $2,760 $2,760 $2,760
City Treasurer 202,400 0.060 % $279 $279 $279
City Attorney 3,674,600 1.086 °/ $5,059 $5,059 $5,059
General Government 1,741,100 0.514 % $2,397 $2,397 $2,397
City Manager 1,283,000 0.379% $1,766 $1,766 $1,766
Human Resources 564,800 0.167 °/ $778 $778 $2 $780
Finance 1,668,200 0.493 % $2,297 $2,297 $2,297
Civil Service 303,100 0.090 % $417 $417 $1 $418
Com Dev-Admin 1,703,800 0.503% $2,346 $2,346 $6 $2,352
Com Dev-SFRental lnsp 867,600 0.256% $1,194 $1,194 $3 $1,197
Com Dev -Weed Abatement 296,800 0.088 % $409 $409 $1 $410
Com Dev-Enforcement /Beautification 2,149,200 0.635 % $2,959 $2,959 $8 $2,967
Com Dev -Permits & Customer Svc. 618,800 0.183 % $852 $852 $2 $854
Com Dev-Stormwater Management 438,800 0.130°/ $604 $604 $2 $606
Com Dev -Building and Safety 668,400 0.197 % $920 $920 $2 $922
Com Dev -Planning 652,000 0.193 % $898 $898 $2 $900
Com Dev -land Development 211,700 0.063 % $291 $291 $1 $292
Fire-Admin 2,725,400 0.805 % $3,752 $3,752 $10 $3,762
Fire -Fire Resuce and Ops. 26,320,700 7.776 % $36,235 $36,235 $98 $36,333
Fire -Training & Personnel 232,400 0.069 °/ $320 $320 $1 $321
Fire -Community Risk Reduction 1,555,800 0.460 °/ $2,142 $2,142 $6 $2,148
Fire -Disaster Preparedness 91,300 0.027 °/ $126 $126 $126
Fire -Fleet & Equipment 694,200 0.205 °/ $956 $956 $3 $959
Fire-Emergency Communications 1,001,600 0.296% $1,379 $1,379 $4 $1,383
Polie-Admin 8,419,600 2.487°/ $11,591 $11,591 $31 $11,622
Police -Downtown & City Hall Security 80,000 0.024 % $110 $110 $110
Police-Support Services 870,700 0.257% $1,199 $1,199 $3 $1,202
Police -Patrol Field Services 28,073,218 8.294 % $38,647 $38,647 $105 $38,752
Police-Patrol COPPS 4,078,200 1.205% $5,614 $5,614 $15 $5,629
Police -Gangs /Violent Crimes 4,146,200 1.225 % $5,708 $5,708 $16 $5,724
Police-Traffic 3,553,100 1.050% $4,891 $4,891 $13 $4,904
Police-General Investigations 9,617,900 2.841 % $13,241 $13,241 $36 $13,277
Police-Forensics-Property 1,633,400 0.483°/ $2,249 $2,249 $6 $2,255
Police-Dispatch 2,306,000 0.681 % $3,175 $3,175 $9 $3,184
Police-Records 2,282,000 0.674% $3,142 $3,142 $9 $3,151
Police -Personnel & Training 1,057,100 0.312 °/ $1,455 $1,455 $4 $1,459
Parks -Admin 1,692,300 0.500 % $2,330 $2,330 $6 $2,336
Parks -Aquatics 216,700 0.064 % $298 $298 $1 $299
Parks -Sports 71,400 0.021 % $98 $98 $98
Parks -Center for Individual Dev. 232,300 0.069 % $320 $320 $1 $321
IVA/Cap95 San Bernardino Full Cost Detail page 131
08/09/11 Schedule 10.003
General Government FY 2011
Detai l allocation of
Non-Departmental
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks -Parks Maint. 1,885,300 0.557 °/ $2,595 $2,595 $7 $2,602
Parks-Recreation/Community Program 656,200 0.194% $903 $903 $2 $905
Parks-Senior Services 317,400 0.094% $437 $437 $1 $438
Parks -Special Events 169,300 0.050 % $233 $233 $1 $234
Parks -Outdoor Facilities 28,900 0.009 % $40 $40 $40
PW-Admin 1,423,792 0.421 % $1,960 $1,960 $5 $1,965
PW -Capital Projects 628,500 0.186 % $865 $865 $2 $867
PW -Traffc Engineering 243,500 0.072 % $335 $335 $1 $336
PW -Real Property 180,'100 0.053 % $248 $248 $1 $249
PW -Street Maint. 769,000 0.227 % $1,059 $1,059 $3 $1,062
PW-GraffRi Removal 231,300 0.068% $318 $318 $1 $319
PW -Concrete Maint. 423,900 0.125 % $584 $584 $2 $586
PW -Street Light Maint. 326,000 0.096 °/ $449 $449 $1 $450
PW • Traffic Signal Maint. 765,200 0.226 % $1,053 $1,053 $3 $1,056
Facilities Management 2,043,900 0.604 % $2,814 $2,814 $8 $2,822
Library -Admin 516,000 0.152 % $710 $710 $2 $712
Library • Support Services 413,800 0.122 °/ $570 $570 $2 $572
Library-Central Library Services 1,042,800 0.308 °/ $1,436 $1,436 $4 $1,440
Library -Branch Library Services 286,500 0.085 °/ $394 $394 $1 $395
Parks -Cemetery Admin 194,000 0.057 % $267 $267 $1 $268
Police -Animal Control Admin 586,400 0.173 % $807 $807 $2 $809
Police-Animal Control Field Svcs 584,100 0.173 % $804 $804 $2 $806
Police -Animal Control Shelter Svcs 545,100 0.161 % $750 $750 $2 $752
Police-Traffic Safety 950,000 0.281% $1,308 $1,308 $4 $1,312
Parks -Stadium Admin 110,500 0.033 % $152 $152 $152
Parks -Soccer Complex Admin 454,000 0.134 % $625 $625 $2 $627
IWM-Admin 13,110,418 3.873% $18,049 $18,049 $49 $18,098
IWM -Automated Residential Collection 7,610,600 2.248 % $10,477 $10,477 $28 $10,505
IWM -Commercial Refuse Collection 6,738,100 1.991 % $9,276 $9,276 $25 $9.301
IWM -Street Sweeping 622,500 0.184 % $857 $857 $2 $859
IWM -Recycling /Environmental Sustainabilily 756,200 0.223 % $1,041 $1,041 $3 $1,044
IWM -Right bf Way Cleaning 638,400 0.189 % $879 $879 $2 $881
IT-Print Shop 245,800 0.073°/ $338 $338 $1 $339
IT-Telephone Support 699,600 0.207°/ $963 $963 $3 $966
PW -Utilities 3,845,400 1.136 % $5,294 $5,294 $14 $5,308
Fleet Services-Admin 1,609,400 0.475°/ $2,216 $2,216 $6 $2,222
IT-Admin 266,200 0.079°/ $366 $366 $1 $367
IT-Business Systems 715,900 0.211% $986 $986 $3 $989
IT - GIS & Office Automation 347,100 0.103 % $478 $478 $1 $479
IT -Network Services 679,800 0.201 °/ $936 $936 $3 $939
IT-Client Services 290,700 0.086°/ $400 $400 $1 $401
HR -Liability /Risk Management 3,102,800 0.917 % $4,271 $4,271 $12 $4,283
IVA/Cap95 San Bernardino Full Cost Detail page 132
08/09/11
Schedule 10.003
General Government FY 2011
Detail allocation of
Non-Departmental
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
HR-Worker's Compensation 3,744,400 1.106 % $5,155 $5,155 $14 $5,169
City Manager Air Quality / Rideshare 120,100 0.035 % $165 $165 $165
SBETA-Adult Employment&Training 934,300 0.276% $1,286 $1,286 $3 $1,289
SBETA-Youth Employment&Training 979,300 0.289°/ $1,348 $1,348 $4 $1
352
SBETA-Dislocated Worker Employment Training 743,200 0.220% $1,023 $1,023 $3 ,
$1
026
SBETA -Rapid Response Employment Svcs 120,000 0.035 % $165 $165 ,
$165
IWM -Graffiti Removal 219,800 0.065 % $303 $303 $1 $304
Parks -Landscape Maint. District 993,000 0.293 °/ $1,367 $1,367 $4 $1,371
Drug & Gang Education 30,000 0.009 % $41 $q1 $41
Police -Asset Forfeiture 228,400 0.067 % $314 $314 $1 $315
EDA 41,476,300 12.253% $57,099 $57,099 $155 $57,254
Water 32,039,000 9.465% $44,107 $44,107 $120 $44,227
EDA -Low /Mod 29,672,800 8.766 % $40,849 $40,849 $111 $40,960
EDA-CDBG 7,740,700 2.287% $10,656 $10,656 $29 $10,685
EDA -Home /NIP / NSP 10,637,400 3.143 % $14.644 $14,644 $40 $14,684
Sewer 30,451,772 8.995 % $41,920 $41,920 $115 $42,035
Total 338,489,000 100.000 % $465,984 $465,984 $1,221 $467,205
(A) Alloc basis: Adjusted Operating Budget per Dept. /Program
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 133
08/09/11
Schedule 10.004
General Government FY 2011
Detail allocation of
Professional Contracts
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Manager 659,000 51.320 % $738,135 $738,135 $738,135
Finance 328,900 25.613 °/ $368,395 $368,395 $368,395
Human Resources 284,000 22.117% $318,104 $318,104 $3,614 $321,718
PW-Admin 12,200 0.950% $13,665 $13,665 $155 $13,820
Total 1,284,100 100.000% $1,438,299 $1,438,299 $3,769 $1,442,068
(A) Alloc basis: Budgeted Contract Amounts per Department
Source: Finance
IVA/Cap95 San Bernardino Full Cost Detail page 134
08/09/11 Schedule 10.005
General Government FY 2011
Detail allocation of
Charter 186
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire-Admin 4.3800 0.629% $8,897 $8,897 $23 $8,920
Fire -Fire Resuce and Ops. 150.7500 21.659 % $306,205 $306,205 $802 $307,007
Fire-Training & Personnel 0.7500 0.108 % $1,523 $1,523 $4 $1 527
Fire -Community Risk Reduction 16.0000 2.299 % $32,499 $32,499 $85 $32,584
Fire -Disaster Preparedness 1.0000 0.144 °/ $2,031 $2,031 $5 $2,036
Fire -Fleet & Equipment 4.3700 0.628 % $8,876 $8,876 $23 $8,899
Fire -Emergency Communications 11.7500 1.688 % $23,867 $23,867 $63 $23,930
Polie-Admin 16.0000 2.299°/ $32,499 $32,499 $85 $32,584
Police -Support Services 4.0000 0.575 °/ $8,125 $8,125 $21 $8,146
Police -Patrol Field Services 232.6500 33.427 °/ $472,561 $472,561 $1,238 $473,799
Police -Patrol COPPS 33.1500 4.763 % $67,335 $67,335 $176 $67,511
Police -Gangs /Violent Crimes 25.8000 3.707 % $52,405 $52,405 $137 $52,542
Police-Traffic 29.4000 4.224% $59,718 $59,718 $156 $59,874
Police -General investigations 70.8000 10.172 % $143,810 $143,810 $377 $144,187
Police -Forensics -Property 18.2000 2.615 % $36,968 $36,968 $97 $37,065
Police -Dispatch 33.0000 4.741 % $67,030 $67,030 $176 $67,206
Police -Records 38.0000 5.460 % $77,186 $77,186 $202 $77,388
Police -Personnel 8 Training 6.0000 0.862 % $12,187 $12,187 $34 $12 221
Total 696.0000 100.000% $1,413,722 $1,413,722 $3,704 $1,417,426
(A) Alloc basin Number of FTE per Police and Fire programs
Source
IVA/Cap95 San Bernardino Full Cost Detail page 135
08/09/11 Schedule 10.006
General Government FY 2011
Deta il allocation of
PERS
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Attorney 23 1.534 % ($6,123) ($6,123) ($6,123)
City Clerk 16 1.067 % ($4,260) ($4,260) ($4,260)
City Manager 8 0.534 °/ ($2,130) ($2,130) ($2,130)
Civil Service 3 0.200 % ($799
($799)
($2)
($801)
Com Dev-Admin 9 0.600°/ ($2,396) ($2,396) ($7) ($2,403)
Com Dev- S F Rental Insp 10 0.684 °/ ($2,729) ($2,729) ($8) ($2,737)
Com Dev -Weed Abatement 2 0.150 % ($599) ($599) ($2) ($601)
Com Dev-Enforcement/Beaulifcation 24 1.567% ($6,256) ($6,256) ($17) ($6,273)
Com Dev -Permits & Customer Svc. 9 0.600 % ($2,396) ($2,396) ($7) ($2,403)
Com Dev-Stormwater Management 2 0.133% ($532) ($532) ($1) ($533)
Com Dev -Building and Safety 8 0.500 °/ ($1,997) ($1,997) ($6) ($2,003)
Com Dev-Planning 4 0.267°/ ($1,065) ($1,065) ($3) ($1,068)
Com Dev -Land Development 3 0.167 % ($666) ($666) ($2) ($668)
Council 11 0.734% ($2,929) ($2,929) ($2,929)
Finance 17 1.134 % ($4,526) ($4,526) ($4,526)
Fire-Admin 4 0.292% ($1,166) ($1,166) ($3) ($1,169)
Fire -Fire Resuce and Ops. 151 10.053 % ($40,134) ($40,134) ($112) ($40,246)
Fire -Training & Personnel 1 0.050 °/ ($200
($200)
($1)
($201)
Fire-Community Risk Reduction 16 1.067% ($4,260) ($4,260) ($12) ($4,272)
Fire -Disaster Preparedness 1 0.067 % ($266) ($266) ($1) ($267)
Fire-FleetBEquipment 4 0.291% ($1,163) ($1,163) ($3) ($1,166)
Fire-Emergency Communications 12 0.784% ($3,128) ($3,128) ($9) ($3,137)
Human Resources 4 0.280 % ($1,118) ($1,118) ($3) ($1,121)
Mayor 6 0.400 °/ ($1,597) ($1,597) ($1,597)
Parks-Admin 4 0.277% ($1,105) ($1,105) ($3) ($1,108)
Parks-Aquatics 1 0.060% ($240) ($240) ($1) ($241)
Parks -Sports 1 0.080 % ($319) ($319) ($1) ($320)
Parks -Center for Individual Dev. 2 0.133 % ($532) ($532) ($1) ($533)
Parks -Parks Maint. 19 1.297 % ($5,178) ($5,178) ($14) ($5,192)
Parks-Citywide Activities 1 0.047% ($186) ($186) ($1) ($187)
Parks -Recreation /Community Program 7 0.477 % ($1,904) ($1,904) ($5) ($1,909)
Parks -Senior Services 3 0.207 °/ ($825) ($825) ($2) ($827)
Parks -Special Events 1 0.043 °/ ($173) ($173) ($173)
Polie-Admin 16 1.067°/ ($4,260) ($4,260) ($12) ($4,272)
Police-Support Services 4 0.267°/ ($1,065) ($1,065) ($3) ($1,068)
Police-Patrol Field Services 233 15.515°/ ($61,939) ($61,939) ($172) ($62,111)
Police-Patrol COPPS 33 2.211% ($8,826) ($8,826) ($25) ($8,851)
Police -Gangs /Violent Crimes 26 1.721 % ($6,869) ($6,869) ($19) ($6,888)
Police-Traffc 29 1.961 % ($7,827) ($7,827) ($22) ($7,849)
Police-General Investigations 71 4.722% ($18,849) ($18,849) ($52) ($18,901)
Police -Forensics -Property 18 1.214 % ($4,845) ($4,845) ($13) ($4,858)
Police -Dispatch 33 2.201 % ($8,786) ($8,786) ($24) ($8,810)
IVA/Cap95 San Bernardino Full Cost Detail page 136
08/09/11 Schedule 10.008
General Government FY 2011
Deta il allocation of
PERS
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police-Records 38 2.534°/ ($10,117) ($10,117) ($26) ($10,145)
Police-PersonnelBTraining 6 0.400% ($1,597) ($1,597) ($4) ($1,601)
PW-Admin 2 0.143% ($572) ($572) ($2) ($574)
PW -Capital Projects 17 1.120 °/ ($4,473) ($4,473) ($12) ($4,485)
PW -Traffic Engineering 2 0.133 °/ ($532) ($532) ($1) ($533)
PW -Real Property 2 0.147 % ($586) ($586) ($2) ($588)
PW-Street Maint. 4 0.283 % ($1,131) ($1,131) ($3) ($1,134)
PW-Graffti Removal 3 0.167% ($666) ($666) ($2) ($668)
PW-Concrete Maint. 4 0.267% ($1,065) ($1,065) ($3) ($1,068)
PW -Street Light Maint. 1 0.033 % ($133) ($133) ($133)
PW -Traffic Signal Maint. 4 0.267 % ($1,065) ($1,065) ($3) ($1,068)
Facilities Management 15 1.000 % ($3,993) ($3,993) ($11) ($4,004)
City Treasurer 5 0.333% ($1,331) ($1,331) ($1,331)
Library-Admin 3 0.200% ($799) ($799) ($2) ($801)
Library-Support Services 5 0.333% ($1,331) ($1,331) ($4) ($1,335)
Library -Central Library Services 12 0.767 % ($3,062) ($3,062) ($9) ($3,071)
Library -Branch Library Services 1 0.033 % ($133) ($133) ($133)
Parks-Cemetery Admin 2 0.133% ($532) ($532) ($1) ($533)
City Manager- Air Quality / Rideshare 1 0.067 % ($266) ($266) ($1) ($267)
Police -Animal Conlrol Admin 7 0.467 % ($1,864) ($1,864) ($5) ($1,869)
Police -Animal Control Field Svcs 8 0.534 % ($2,130) ($2,130) ($6) ($2,136)
Police -Animal Control Shelter Svcs 7 0.467 °/ ($1,864) ($1,864) ($5) ($1,869)
Parks-Soccer Complex Admin 2 0.113°/ ($453) ($453) ($1) ($454)
IWM-Admin 14 0.907 % ($3,621) ($3,621) ($10) ($3,631)
IWM-Automated Residential Collection 43 2.868% ($11,448) ($11,448) ($32) ($11,480)
IWM-Commercial Refuse Collection 37 2.467% ($9,851) ($9,851) ($27) ($9,878)
IWM-Streel Sweeping 5 0.333% ($1,331) ($1,331) ($4) ($1,335)
IWM-Recycling/Environmental Sustainability 3 0.200% ($799) ($799) ($2) ($801)
IWM -Right of Way Cleaning 8 0.534 % ($2,130) ($2,130) ($6) ($2,136)
IT -Print Shop 2 0.133 °/ ($532) ($532) ($1) ($533)
HR -Liability /Risk Management 3 0.177 % ($706) ($706) ($2) ($708)
IT -Telephone Support 1 0.067 % ($266) ($266) ($1) ($267)
PW-Utilities 2 0.133% ($532) ($532) ($1) ($533)
Fleet Services -Vehicle Maint. 24 1.601 % ($6,390) ($6,390) ($18) ($6,408)
Fleet Services-Admin 6 0.400% ($1,597) ($1,597) ($4) ($1,601)
HR-Workers Compensation 6 0.410% ($1,637) ($1,637) ($5) ($1,642)
IT-Admin 2 0.133% ($532) ($532) ($1) ($533)
IT-Business Systems 4 0.267% ($1,065) ($1,065) ($3) ($1,068)
IT-GIS&Offce Automation 2 0.133% ($532) ($532) ($t) ($533)
IT-Network Services 2 0.133 % ($532) ($532) ($1) ($533)
IT-Client Services 3 0.200°/ ($799) ($799) ($2) ($801)
SBETA-Adult Employment & Training 5 0.308 °/ ($1,230) ($1,230) ($3) ($1,233)
IVA/Cap95 San Bernardino Full Cost Detail page 137
08/09111 Schedule 10.008
General Government FY 2011
Detail allocation of
PERS
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
SBETA-Youth Employment&Training 5 0.326°/ ($1,300) ($1,300) ($4) ($1,304)
SBETA-Dislocated WorkerEmployment Training 4 0.280°/ ($1,117) ($1,117) ($3) ($1,120)
SBETA -Rapid Response Employment Svcs 0 0.020 % ($80) ($80) ($80)
IWM -Graffiti Removal 3 0.167 °/ ($666) ($666) ($2) ($668)
Parks -Landscape Maint. District 16 1.067 °/ ($4,260) ($4,260) ($12) ($4,272)
Water 169 11.237 % ($44,860) ($44,860) ($125) ($44,985)
EDA 37 2.467 % ($9,851) ($9,851) ($27) ($9,878)
Sewer 97 6.436% ($25,691) ($25,691) ($75) ($25,766)
Total 1,500 100.000 % ($399,213) ($399,213) ($1,046) ($400,259)
(A) Alloc basis: Number of FTE per Department /Program
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 138
08/09/11 Schedule 10.007
General Government FY 2011
Detail allocation of
Lease Payments
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire-Admin 220,400 16.246% $239,680 $239,680 $868 $240,548
Other 146,000 10.762 % $158,772 $158,772 $575 $159,347
City Attorney 54,697 4.032 % $59,482 $59,482 $59,482
Cify Clerk 54,697 4.032 °/ $59,482 $59,482 $59,482
Council 54,697 4.032 % $59,482 $59,482 $59,482
City Manager 54,697 4.032 % $59,482 $59,482 $59,482
Civil Service 18,861 1.390 % $20,511 $20,511 $74 $20,585
Com Dev-Admin 165,033 12.165% $179,470 $179,470 $650 $180,120
Facilities Management 56,583 4.171 °/ $61,533 $61,533 $223 $61,756
Finance 82,988 6.177 °/ $90,248 $90,248 $90,248
Human Resources 54,697 4.032 °/ $59,482 $59,482 $215 $59,697
IT-Admin 82,988 6.117% $90,248 $90,248 $327 $90,575
Mayor 54,697 4.032 % $59,482 $59,482 $59,482
PW-Admin 54,697 4.032% $59,482 $59,482 $215 $59,697
City Treasurer 18,861 1.390 % $20,511 $20,511 $20,511
Water 182,008 13.418 % $197,926 $197,926 $718 $198,644
Total 1,356,600 100.000% $1,475,273 $1,475,273 $3,865 $1,479,138
(A) Alloc basis: Breakdown of Debt Budget per Department
Source: Finance Department
IVA/Cap95
08/09/11
Total
Mayor $58,897
Council $57,336
City Clerk $57,982
City Treasurer $19,459
Cily Attorney $58,418
Cily Manager $797,253
Finance $456,414
General Government $2,397
Human Resources $381,074
Civil Service $20,202
Facilities Management $60,574
Com Dev -Admin $180,069
Com Dev - S F Rental Insp ($1,540)
Com Dev -Weed Abatement ($191)
Com Dev -Enforcement /Beautification ($3,306)
Com Dev -Permits & Customer Svc. ($1,549)
Com Dev - Stormwater Management $73
Com Dev -Building and Safety ($1,081)
Com Dev-Planning ($168)
Com Dev-Land Development ($376)
Fire -Admin $252,061
Fire -Fire Resuce and Ops. $303,094
Fire -Training & Personnel $1,647
Fire -Community Risk Reduction $30,460
Fire -Disaster Preparedness $1,895
Fire -Fleet & Equipment $8,692
Fire -Emergency Communications $22,176
IT -Admin $90,409
IT -Telephone Support $699
IT -Print Shop ($194)
IT -Business Systems ($79)
IT - GIS & Offce Automation ($54)
IT -Network Services $406
IT -Client Services ($400)
Library -Admin ($89)
Library - Support Services ($763)
Library - Central Library Services ($1,631)
Library -Branch Library Services $262
Parks -Admin $1,228
Parks -Aquatics $58
Parks -Sports ($222)
Parks -Center far Individual Dev. ($212)
San Bernardino Full Cost
General Government
Departmental Cost
Allocation Summary
Non-Departmental Professional Contracts
$1,012
$783
$2,760
$279
$5,059
$1,766
$2,297
$2,397
$780
$418
$2,822
$2,352
$1,197
$410
$2,967
$854
$606
$922
$900
$292
$3,762
$36,333
$321
$2,148
$126
$959
$1,383
$367
$966
$339
$989
$479
$939
$401
$712
$572
$1,440
$395
$2,336
$299
$98
$321
$738,135
$368,395
$321,718
Charter 786
$8,920
$307,007
$1,527
$32,584
$2,036
$8,899
$23,930
PERS
($1,597)
($2,929)
($4,260)
($1,331)
($6,123)
($2,130)
($4,526)
($1,121)
($801)
($4,004)
($2,403)
($2,737)
($601)
($6,273)
($2,403)
($533)
($2,003)
($1,068)
($668)
($1,169)
($40,246)
($201)
($4,272)
($267)
($1,166)
($3,137)
($533)
($267)
($533)
($1,068)
($533)
($533)
($801)
($801)
($1,335)
($3,071)
($133)
($1,108)
($241)
($320)
($533)
Detail page 139
Schedule 10.008
FY 2011
Lease Payments
$59,462
$59,482
$59,482
$20,511
$59,482
$59,482
$90,248
$59,697
$20,585
$61,756
$180,120
$240,548
$90,575
IVA/Cap95
08/09/11
Parks -Parks Maint.
Parks -Citywide Activities
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Outdoor Facilities
Parks -Landscape Maint. District
Parks -Cemetery Admin
Parks -Soccer Complex Admin
Parks -Stadium Admin
Drug & Gang Education
Polie -Admin
Police -Animal Control Admin
Police -Animal Control Field Svcs
Police -Animal Control Shelter Svcs
Police -Asset Forfeiture
Police -Downtown 8 City Hall Security
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police -Traffic
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel & Training
Police -Traffic Safety
PW -Admin
PW -Capital Projects
PW -Traffic Engineering
PW -Real Property
PW -Utilities
PW -Street Maint.
PW - Graffti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW-Traffic Signal Maint.
Fleet Services -Admin
Fleet Services -Vehicle Mainl.
IWM -Admin
IWM -Automated Residential Collection
Total
($2,590)
($187)
($1,004)
($389)
$61
$40
($2,901)
($265)
$173
$152
$41
$39,934
($1,060)
($1,330)
($1,117)
$315
$110
$8,280
$450,440
$64,289
$51,378
$56,929
$138,563
$34,462
$61,580
$70,394
$12,079
$1,312
$74,908
($3,618)
($197)
($339)
$4,775
($72)
($349)
($482)
$317
($12)
$621
($6,408)
$14,467
($975)
San Bernardino Full Cost
General Government
Departmental Cost
Allocation Summary
Non-Departmental Professional Contracts Charter 186
$2,602
$905
$438
$234
$40
$1,371
$268
$627
$152
$41
$11,622
$809
$806
$752
$315
$110
$1,202
$38,752
$5,629
$5,724
$4,904
$13,277
$2,255
$3,184
$3,151
$1,459
$1,312
$1,965
$867
$336
$249
$5,308
$1,062
$319
$586
$450
$1,056
$2,222
$18,098
$10,505
$13,820
$32,584
$8,146
$473,799
$67,511
$52,542
$59,874
$144,187
$37,065
$67,206
$77,388
$12,221
PERS
($5,192)
($187)
($1,909)
($827)
($173)
($4,272)
($533)
($454)
($4,272)
($1,869)
($2,136)
($1,869)
($1,068)
($62,111)
($8,851)
($6,888)
($7,849)
($18,901)
($4,858)
($8,810)
($10,145)
($1,601)
($574)
($4,485)
($533)
($588)
($533)
($1,134)
($668)
($1,068)
($133)
($1,068)
($1,601)
($6,408)
($3,631)
($11,480)
Detail page 140
Schedule 10.008
FY 2011
Lease Pavments
$59,697
IVA/Cap95
08/09/11
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Suslainability
IWM -Right of Way Cleaning
IWM - Graffdi Removal
SBETA -Adult Employment & Training
SBETA -Youth Employment & Training
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
EDA
EDA -Low /Mad
EDA-CDBG
EDA-Home/NIP/NSP
Water
Sewer
HR -Liability /Risk Management
HR -Worker's Compensation
City Manager -Air Quality / Rideshare
Other
Total
San Bernardino Full Cost Detail page 141
Schedule 10.008
General Government FY 2011
Departmental Cost
Allocation Summary
Total Non-Departmental Professional Contracts Charter 166 PERS Lease Payments
($577) $9,301 ($9,878)
($476) $859 ($1,335)
$243 $1,044 ($801)
($1,255) $881 ($2,136)
($364) $304 ($668)
$56 $1,289 ($1,233)
$48 $1,352 ($1,304)
($94) $1,026 ($1,120)
$85 $165 ($80)
$47,376 $57,254 ($9,878)
$40,960 $40,960
$10,685 $10,685
$14,684 $14,684
$197,886 $44,227 ($44,985) $198,644
$16,269 $42,035 ($25,766)
$3,575 $4,283 ($708)
$3,527 $5,169 ($1,642)
($102) $165 ($267)
$159,347 $159,347
$4,405,578 $467,205 $1,442,068 $1,417,426 ($400,259) $1,479,138
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
Human Resources
Costs to be allocated
1 st Allocation 2nd Allocation Sub-total
$564,800
Detail page 142
Schedule 11.001
FY 2011
Total
$564,800
$17,783 $17,783
$53,455 $53,455
$1,337 $236 $1,573
$1,037 $331 $1,368
$6,718 $1,497 $8,215
$3,966 $894 $4,860
$75,439 $4,013 $79,452
$3,457 $2,285 $5,742
$7,860 $1,934 $9,794
$377,246 $3,828 $381,074
$3,434 $3,434
$455 $455
$5,545 $5,545
$4,023 $4,023
$548,298
$1,713,098 $28,475
-$28.d7S $576,773 $576,773
31,141,573
IVA/Cap95 San Bernardino Full Cost Detail page 143
08/09/11 Schedule 11.002
Human Resources FY 2011
Schedule of costs to be
allocated by function
Total General &Admin Administration Emglovee Services Workforce Planning 8 Workforce Planning &
Retention•Recruits Retention-Trainint
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Advertising $8,000 $5,200 $2,800
Automobile Allowance $3,900 $1,300 $1,300 $845 $455
Copy Machine Charge $2,500 $500 $1,000 $650 $350
Dues & Subscription $2,900 $1,100 $900 $585 $315
Education 8 Training $3,800 $1,200 $1,200 $910 $490
Equipment Maintenance $500 $300 $100 $65 $35
Health 8 Life Insur $46,200 $11,000 $17,600 $11,440 $6,160
IT Charges In-House $9,000 $9,000
Liability $9,000 $9,000
MOU Concession ($41,100) ($15,085) ($2,463) ($15,309) ($8,243)
Management Allowance $600 $600
Materials & Supplies $3,800 $800 $1,500 $975 $525
Medicare $4,900 $1,200 $1,900 $1,170 $630
Meetings 8 Conferences $2,400 $800 $800 $520 $280
Other Professional $10,000 $10,000
Pers Retirement $71,100 $16,800 $27,700 $17,290 $9,310
Postage $2,000 $400 $1,000 $390 $210
Printing Charges $6,200 $1,200 $2,000 $1,950 $1,050
Salaries Perm /Full $349,900 $78,900 $136,400 $87,490 $47,110
Salaries Temp /Pan $60,000 $40,000 $10,000 $6,500 $3,500
Telephone Support $5,200 $5,200
Unemployment Insurance $1,000 $200 $400 $260 $140
Workers Compensation $3,000 $3,000 _
Departmental Expenditures $564,800 $177,415 $201,337 $120,931 $65,117
Additions: 1st
Other $548,298 $548,298
Functional Cosl $1,113,098 $548,298 $177,415 $201,337 $120,931 $65,117
Reallocate Admin ($548,298) $172,231 $195,454 $117,398 $63,215
Allocable Costs $1,113,098 $349,646 $396,791 $238,329 $128,332
1 st Allocation $1,113,098 5349,646 5396,791 5238,329 5126,332
Additions: 2nd
Other $28,475 $28,475
Functional Cost $28,475 $28,475
Reallocate Admin ($28,475) $8,945 $10,151 $6,097 $3,282
IVA/Cap95 San Bernardino Full Cost
08/09/11
Human Resources
Schedule of costs to be
allocated by function
Total General & Admin Administration
Allocable Costs _$28,475 $8,945
2nd Allocation $28,475 $8,945
Total allocated $'f14'1,575 -$358,59`f
Emolovee Services
$10,151
$10,151
Detail page 144
Schedule 11.002
FY 2011
Workforce Planning & Workforce Planning &
Retention-Recruits Retention-Training
$6,097
$6,097
$3,282
$3,262
IVA/Cap95 San Bernardino Full Cost Detail page 145
08/09/11 Schedule 11.003
Human Resources FY 2011
Detail allocation of
Administration
User Department Allocation UnitstAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Attorney 23 1.534 % $5,363 $5,363 $5,363
City Clerk 16 1.067 % $3,731 $3,731 $3,731
City Manager 8 0.534 % $1,865 $1,865 $1,865
Civil Service 3 0.200% $700 $700 $19 $719
Com Dev-Admin 9 0.600% $2,099 $2,099 $57 $2,156
Com Dev - S F Rental Insp 10 0.684 % $2,390 $2,390 $65 $2,455
Com Dev -Weed Abatement 2 0.150 % $525 $525 $14 $539
Com Dev -Enforcement /Beautification 24 1.567 % $5,480 $5,480 $149 $5,629
Com Dev -Permits & Customer Svc. 9 0.600 % $2,099 $2,099 $57 $2,156
Com Dev-Stormwater Management 2 0.133% $466 $466 $13 $479
Com Dev-Building and Safety 8 0.500 % $1,749 $1,749 $48 $1,797
Com Dev -Planning 4 0.267 °/ $933 $933 $25 $958
Com Dev -Land Development 3 0.167 % $583 $583 $16 $599
Council 11 0.734 % $2,565 $2,565 $2,565
Finance 17 1.134% $3,964 $3,964 $3,964
Fire-Admin 4 0.292% $1,021 $1,021 $28 $1,049
Fire -Fire Resuce and Ops. 151 10.053 % $35,151 $35,151 $957 $36,108
Fire-Training&Personnel 1 0.050% $175 $175 $5 $180
Fire-Community Risk Reduction 16 1.067% $3,731 $3,731 $102 $3,833
Fire -Disaster Preparedness 1 0.067 % $233 $233 $6 $239
Fire-FleetB Equipment 4 0.291% $1,019 $1,019 $28 $1,047
Fire -Emergency Communications 12 0.784 °/ $2,740 $2,740 $75 $2,815
Human Resources 4 0.280 °/ $979 $979 $979
Mayor 6 0.400 °/ $1,399 $1,399 $1,399
Parks-Admin 4 0.277°/ $968 $968 $26 $994
Parks-Aquatics 1 0.060% $210 $210 $6 $216
Parks -Sports 1 0.080 % $280 $280 $8 $288
Parks-Center for Individual Dev. 2 0.133% $466 $466 $13 $479
Parks-Parks Maint. 19 1.297% $4,535 $4,535 $123 $4,656
Parks-Citywide Activities 1 0.047°/ $163 $163 $4 $167
Parks-Recreation/Community Program 7 0.477°/ $1,667 $1,667 $45 $1,712
Parks -Senior Services 3 0.207 °/ $723 $723 $20 $743
Parks-Special Events 1 0.043°/ $152 $152 $4 $156
Polie -Admin 16 1.067 °/ $3,731 $3,731 $102 $3,833
Police -Support Services 4 0.267 °/ $933 $933 $25 $958
Police -Patrol Field Services 233 15.515 °/ $54,248 $54,248 $1,477 $55,725
Police-Patrol COPPS 33 2.211°/ $7,730 $7,730 $210 $7,940
Police -Gangs /Violent Crimes 26 1.721 % $6,016 $6,016 $164 $6,180
Police-Traffic 29 1.961 % $6,855 $6,855 $187 $7,042
Police-General Investigations 71 4.722% $16,509 $16,509 $449 $16,958
Police -Forensics -Property 18 1.214 % $4,244 $4,244 $116 $4,360
Police-Dispatch 33 2.201 % $7,695 $7,695 $209 $7,904
IVA/Cap95 San Bernardino Full Cost Detail page 146
08/09/11 Schedule 11.003
Human Resources FY 2011
Detai l allocation of
Administration
User Department Allocation UnitstAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police-Records 38 2.534°/ $8,861 $8,861 $241 $9,102
Police - Personnel B Training 6 0.400 °/ $1,399 $1,399 $38 $1,437
PW -Admin 2 0.143 % $501 $501 $14 $515
PW -Capital Projects 17 1.120 % $3,917 $3,917 $107 $4,024
PW -Traffic Engineering 2 0.133 % $466 $466 $13 $479
PW -Real Property 2 0.147 % $513 $513 $14 $527
PW -Street Maint. 4 0.283 °/ $991 $991 $27 $1,018
PW -Graffiti Removal 3 0.167 °/ $583 $583 $16 $599
PW -Concrete Maint. 4 0.267 % $933 $933 $25 $958
PW -Street Light Maint. 1 0.033 % $117 $117 $3 $120
PW -Traffic Signal Maint. 4 0.267 % $933 $933 $25 $958
Facilities Management 15 1.000 % $3,498 $3,498 $95 $3,593
City Treasurer 5 0.333% $1,166 $1,166 $1,166
library -Admin 3 0.200 % $700 $700 $19 $719
Library-Support Services 5 0.333% $1,166 $1,166 $32 $1,198
Library -Central Library Services 12 0.767 % $2,682 $2,682 $73 $2,755
Library -Branch Library Services 1 0.033 % $117 $117 $3 $120
Parks-Cemetery Admin 2 0.133% $466 $466 $13 $479
City Manager -Air Quality / Rideshare 1 0.067 % $233 $233 $6 $239
Police -Animal Control Admin 7 0.467 °/ $1,632 $1,632 $44 $1,676
Police -Animal Control Field Svcs 8 0.534 % $1,865 $1,865 $51 $1,916
Police -Animal Control Shelter Svcs 7 0.467 % $1,632 $1,632 $44 $1,676
Parks-Soccer Complex Admin 2 0.113% $396 $396 $11 $407
IWM-Admin 14 0.907% $3,171 $3,171 $86 $3,257
IWM -Automated Residential Collection 43 2.868 % $10,027 $10,027 $273 $10,300
IWM -Commercial Refuse Collection 37 2.467 % $8,627 $8,627 $235 $8,862
IWM-Street Sweeping 5 0.333°/ $1,166 $1,166 $32 $1,198
IWM -Recycling /Environmental Sustainability 3 0.200 °/ $700 $700 $19 $719
IWM-Right of Way Cleaning 8 0.534% $1,865 $1,865 $51 $1,916
IT -Print Shop 2 0.133 % $466 $466 $13 $479
HR • Liability /Risk Management 3 0.177 % $618 $618 $17 $635
IT -Telephone Support 1 0.067 % $233 $233 $6 $239
PW -Utilities 2 0.133 °/ $466 $466 $13 $479
Fleet Services -Vehicle Maint. 24 1.601 % $5,596 $5,596 $152 $5,748
Fleet Services-Admin 6 0.400% $1,399 $1,399 $38 $1,437
HR -Worker's Compensation 6 0.410 % $1,434 $1,434 $39 $1,473
IT-Admin 2 0.133 % $466 $466 $13 $479
IT -Business Systems 4 0.267 °/ $933 $933 $25 $958
IT- GIS & Office Automation 2 0.133 % $466 $466 $13 $479
IT -Network Services 2 0.133 % $466 $466 $13 $479
IT -Client Services 3 0.200 % $700 $700 $19 $719
SBETA-Adult EmploymentBTraining 5 0.308% $1,077 $1,077 $29 $1,106
IVA/Cap95 San Bernardino Full Cost Detail page 147
08/09/11 .Schedule 11.003
Human Resources FY 2011
Detail allocation of
Administration
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
SBETA-Youth Employment&Training 5 0.326°/ $1,139 $1,139 $31 $1,170
SBETA -Dislocated Worker Employment Training 4 0.280 % $978 $978 $27 $1,005
SBETA -Rapid Response Employment Svcs 0 0.020 % $70 $70 $2 $72
IWM-Graffiti Removal 3 0.167°/ $583 $583 $i6 $599
Parks -Landscape Maint. District 16 1.067 °/ $3,731 $3,731 $102 $3,833
Water 169 11.237 °/ $39,290 $39,290 $1,069 $40,359
EDA 37 2.467 % $8,627 $8,627 $235 $8,862
Sewer 97 6.436 % $22,500 $22,500 $611 $23,111
Total 1,500 100.000 % $349,646 $349,646 $8,945 $358,591
(A) Alloc basis: Number of FTE per Dept. /Program
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 148
08/09/11 Schedule 11.004
Human Resources FY 2011
Detail allocation of
Employee Services
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Mayor 6.0000 0.417% $1,656 $1,656 $1,656
Council 11.0000 0.765 °/ $3,036 $3,036 $3,036
City Clerk 16.0000 1.113 °/ - $4,415 $4,415 $4,415
City Treasurer 5.0000 0.348% $1,380 $1,380 $1,380
City Attorney 23.0000 1.600 % $6,347 $6,347 $6,347
City Manager 8.0000 0.556 % $2,208 $2,208 $2,208
Human Resources 4.2000 0.292% $1,159 $1,159 $1,159
Finance 17.0000 1.182 % $4,691 $4,691 $4,691
Civil Service 3.0000 0.209 % $828 $828 $23 $851
Com Dev-Admin 9.0000 0.626% $2,484 $2,484 $68 $2,552
Com Dev - S F Rental Insp 10.2500 0.713 % $2,829 $2,829 $77 $2,906
Com Dev -Weed Abatement 2.2500 0.156 % $621 $621 $17 $638
Com Dev -Enforcement / Beautifcation 23.5000 1.634 % $6,485 $6,485 $177 $6,662
Com Dev -Permits & Customer Svc. 9.0000 0.626 % $2,484 $2,484 $68 $2,552
Com Dev - Stormwater Management 2.0000 0.139 % $552 $552 $15 $567
Com Dev -Building and Safety 7.5000 0.522 % $2,070 $2,070 $56 $2,126
Com Dev-Planning 4.0000 0.278 °/ $1,104 $1,104 $30 $1,134
Com Dev -Land Development 2.5000 0.174 °/ $690 $690 $19 $709
Fire-Admin 4.3800 0.305°/ $1,209 - $1,209 $33 $1,242
Fire -Fire Resuce and Ops. 150.7500 10.484 % $41,600 $41,600 $1,135 $42,735
Fire -Training & Personnel 0.7500 0.052 % $207 $207 $6 $213
Fire-Community Risk Reduction 16.0000 1.113% $4,415 $4,415 $121 $4,536
Fire -Disaster Preparedness 1.0000 0.070 % $276 $276 $8 $284
Fire-FleetBEquipment 4.3700 0.304% $1,206 $1,206 $33 $1,239
Fire-Emergency Communications 11.7500 0.817% $3,242 $3,242 $89 $3,331
Polie-Admin 16.0000 1.113 % $4,415 $4,415 $121 $4,536
Police-Support Services 4.0000 0.278 % $1,104 $1,104 $30 $1,134
Police -Patrol Field Services 232.6500 16.180 % $64,201 $64,201 $1,752 $65,953
Police-Patrol COPPS 33.1500 2.305% $9,148 $9,148 $250 $9,398
Police-Gangs/Violent Crimes 25.8000 1.794% $7,120 $7,120 $194 $7,314
Police-Traffc 29.4000 2.045% $8,113 $8,113 $221 $8,334
Police-General Investigations 70.8000 4.924% $19,538 $19,538 $533 $20,071
Police-Forensics-Property 18.2000 1.266% $5,022 $5,022 $137 $5,159
Police-Dispatch 33.0000 2.295% $9,107 $9,107 $249 $9,356
Police-Records 38.0000 2.643% $10,486 $10,486 $286 $10,772
Police-Personnel&Training 6.0000 0.417% $1,656 $1,656 $45 $1,701
Parks-Admin 4.1500 0.289°/ $1,145 $1,145 $31 $1,176
Parks-Aquatics 0.9000 0.063% $248 $248 $7 $255
Parks -Sports 1.2000 0.083 % $331 $331 $9 $340
Parks-Center for Individual Dev. 2.0000 0.139% $552 $552 $15 $567
Parks-Parks Maint. 19.4500 1.353% $5,367 $5,367 $147 $5,514
Parks -Citywide Activities 0.7000 0.049 °/ $193 $193 $5 $198
IVA/Cap95 San Bernardino Full Cost Detail page 149
08/09/11 Schedule 11.004
Human Resources FY 2011
Detai l allocation of
Employee Services
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks-Recreation/Community Program 7.1500 0.497% $1,973 $1,973 $54 $2,027
Parks -Senior Services 3.1000 0.216 °/ $855 $855 $23 $878
Parks -Special Events 0.6500 0.045 °/ $179 $179 $5 $184
PW -Admin 2.1500 0.150 °/ $593 $593 $16 $609
PW -Capital Projects 16.8000 1.168 % $4,636 $4,636 $127 $4,763
PW-Traffc Engineering 2.0000 0.139% $552 $552 $15 $567
PW-Real Property 2.2000 0.153% $607 $607 $17 $624
PW-Street Maint. 4.2500 0.296% $1,173 $1,173 $32 $1,205
PW -Graffiti Removal 2.5000 0.174 % $690 $690 $19 $709
PW-Concrete Maint. 4.0000 0.278% $1,104 $1,104 $30 $1,134
PW-Street Light Maint. 0.5000 0.035% $138 $138 $4 $142
PW-Traffic Signal Maint. 4.0000 0.278% $1,104 $1,104 $30 $1,134
EDA 37.0000 2.573 % $10,210 $10,210 $279 $10,489
Water 126.3750 8.789 % $34,874 $34,874 $952 $35,826
Facilities Management 15.0000 1.043 % $4,139 $4,139 $113 $4,252
Library-Admin 3.0000 0.209% $828 $828 $23 $851
Library-Support Services 5.0000 0.348% $1,380 $1,380 $38 $1,418
Library-Central Library Services 11.5000 0.800 °/ $3,174 $3,174 $87 $3,261
Library -Branch Library Services 0.5000 0.035 % $138 $138 $4 $142
Parks-Cemetery Admin 2.0000 0.139% $552 $552 $15 $567
City Manager -Air Quality / Rideshare 1.0000 0.070 % $276 $276 $8 $284
Police -Animal Control Admin 7.0000 0.487 °/ $1,932 $1,932 $53 $1,985
Police -Animal Control Field Svcs 8.0000 0.556 % $2,208 $2,208 $60 $2,268
Police-Animal Control Shelter Svcs 7.0000 0.487% $1,932 $1,932 $53 $1,985
Parks -Soccer Complex Admin 1.7000 0.118 % $469 $469 $13 $482
IWM-Admin 13.6000 0.946°/ $3,753 $3,753 $102 $3,855
IWM-Automated Residential Collection 43.0000 2.991% $11,866 $11,866 $324 $12,190
IWM-Commercial Refuse Collection 37.0000 2.573% $10,210 $10,210 $279 $10,489
IWM-Street Sweeping 5.0000 0.348% $1,380 $1,380 $38 $1,418
IWM -Recycling /Environmental Sustainability 3.0000 0.209 % $828 $828 $23 $851
IWM -Right of Way Cleaning 8.0000 0.556 % $2,208 $2,208 $60 $2,268
IT -Print Shop 2.0000 0.139 % $552 $552 $15 $567
HR -Liability /Risk Management 2.6500 0.184 % $731 $731 $20 $751
IT-Telephone Support 1.0000 0.070% $276 $276 $8 $284
PW -Utilities 2.0000 0.139 % $552 $552 $15 $567
Fleet Services-Admin 6.0000 0.417 % $1,656 $1,656 $45 $1,701
HR -Worker's Compensation 6.1500 0.428 % $1,697 $1,697 $46 $1,743
IT-Admin 2.0000 0.139°/ $552 $552 $15 $567
IT-Business Systems 4.0000 0.278% $1,104 $1,104 $30 $1,134
IT - GIS & Office Automation 2.0000 0.139 % $552 $552 $15 $567
I7 -Network Services 2.0000 0.139 % $552 $552 $15 $567
IT -Client Services 3.0000 0.209 % $828 $828 $23 $851
IVA/Cap95 San Bernardino Full Cost Detail page 150
08/09/11 Schedule 11.004
Human Resources FY 2011
Detail allocation of
Employee Services
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
SBETA -Adult Employment & Training 4.6200 0.321 % $1,275 $1,275 $35 $1,310
SBETA - Youlh Employment & Training 4.8840 0.340 °/ $1,348 $1,348 $37 $1,385
SBETA-Dislocated WOrkerEmployment Training 4.1960 0.292°/ $1,158 $1,158 $32 $1,190
SBETA -Rapid Response Employment Svcs 0.3000 0.021 % $83 $83 $2 $85
Parks-Landscape Maint. District 16.0000 1.113% $4,415 $4,415 $121 $4,536
IWM-Graffti Removal 2.5000 0.174% $690 $690 $19 $709
Fleet Services -Vehicle Maint. 24.0000 1.669 % $6,623 $6,623 $181 $6,804
Sewer 77.0000 5.352 % $21,246 $21,246 $574 $21,820
Total 1,437.6750 100.000% $396,791 $396,791 $10,151 $406,942
(A) Alloc basis: Number of FTE per Dept. /Program (discounting Water & Sewer Treatment by 25%)
Source:
IVAICap95 San Bernardino Full Cost Detail page 151
08/09/11 Schedule 11.005
Human Resources FY 2011
Detail allocation of
Workforce Planning & Retention -Recruits
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Com Dev-Admin 3 2.500% $5,958 $5,958 $152 $6,110
Com Dev -Building and Safety 1 0.833 % $1,986 $1,986 $51 $2,037
Fire -Fire Resuce and Ops. 2 1.667 % $3,972 $3,972 $102 $4,074
Fire -Emergency Communications 2 1.667 °/ $3,972 $3,972 $102 $4,074
Polie-Admin 4 3.333% $7,944 $7,944 $203 $8,147
Police -Patrol Field Services 9 7.500 % $17,875 $17,875 $457 $18,332
Police -Dispatch 2 1.667 % $3,972 $3,972 $102 $4,074
Police -Records 4 3.333 % $7,944 $7,944 $203 $8,147
Parks-Admin 3 2.500% $5,958 $5,958 $152 $6,110
Parks-Aquatics 36 30.000% $71,499 $71,499 $1,829 $73,328
Parks -Parks Maint. 1 0.833 % $1,986 $1,986 $51 $2,037
Parks -Recreation /Community Program 3 2.500 % $5,958 $5,958 $152 $6,110
Parks -Senior Services 1 0.833 % $1,986 $1,986 $51 $2,037
PW-Admin 5 4.167% $9,930 $9,930 $254 $10,184
PW-Street Maint. 5 4.167% $9,930 $9,930 $254 $10,184
PW-GraKti Removal 1 0.833 % $1,986 $1,986 $51 $2,037
Water 25 20.833 % $49,652 $49,652 $1,270 $50.922
Facilities Management 1 0.833 °/ $1,986 $1,986 $51 $2,037
Police-Animal Control Admin 1 0.833% $1,986 $1,986 $51 $2,037
Police-Animal Control Shelter Svcs 1 0.833% $1,986 $1,986 $51 $2,037
IWM-Admin 2 1.667% $3,972 $3,972 $102 $4,074
IWM -Commercial Refuse Collection 4 3.333 % $7,944 $7,944 $203 $8,147
Fleet Services-Admin 1 0.833% $1,986 $1,986 $51 $2,037
SBETA -Other 2 1.667 % $3,972 $3,972 $102 $4,074
Sewer 1 0.835 % $1,989 $1,989 $50 $2,039
Total 120 100.000 % $238,329 $238,329 $6,097 $244,426
(A) Alloc basis: Number of Recruitments per Dept. /Program
Source: Civil Service
IVA/Cap95 San Bernardino Full Cost Detail page 152
08/09/11 Schedule 11.008
Human Resources FY 2011
Detail allocation of
Workforce Planning 8 Retention -Training
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police-Animal Control Admin 3 1.515 % $1,944 $1,944 $59 $2,003
City Attorney 6 3.030 °/ $3,889 $3,889 $3,889
City Clerk 3 1.515 °/ $1,944 $1,944 $1,944
Council 8 4.040 °/ $5,185 $5,185 $5,185
City Manager 5 2.525 °/ $3,241 $3,241 $3,241
Com Dev-Admin 15 7.576% $9,722 $9,722 $293 $10,015
EDA 3 1.515 % $1,944 $1,944 $59 $2,003
Facilities Management 5 2.525% $3,241 $3,241 $98 $3,339
Finance 3 1.515% $1,944 $1,944 $1,944
Fire-Admin 81 40.909% $52,499 $52,499 $1,582 $54,081
Human Resources 2 1.010% $1,296 $1,296 $1,296
IT-Admin 3 1.515% $1,944 $1,944 $59 $2,003
Mayor 2 1.010% $1,296 $1,296 $1,296
Polie-Admin 19 9.596 % $12,315 $12,315 $371 $12,686
Parks-Admin 23 11.616°/ $14,907 $14,907 $449 $15,356
PW-Admin 14 7.071 °/ $9,074 $9,074 $274 $9,348
City Treasurer 1 0.505 °/ $648 $648 $648
Water 2 1.012 °/ $1,299 $1,299 $38 $1,337
Total 198 100.000 % $128,332 $128,332 _
$3,282 $131,674
(A) Alloc basis: Number of Trainings per Dept. /Program
Source: Human Resources
IVAICap95 San Bernardino Full Cast Detail page 153
08/09/11 Schedule 11.007
Human Resources FY 2011
Departmental Cost
Allocation Summary
Total Administration EmoloYee Services Workforce Planning & Workforce Planning &
Retention -Recruits Retention -Training
Mayor $4,351 $1,399 $1,656 $1,296
Council $10,786 $2,565 $3,036 $5,185
City Clerk $10,090 $3,731 $4,415 $1,944
City Treasurer $3,194 $1,166 $1,380 $648
City Attorney $15,599 $5,363 $6,347 $3,889
City Manager $7,314 $1,865 $2,208 $3,241
Finance $10,599 $3,964 $4,691 $1,944
Human Resources $3,434 $979 $1,159 $1,296
Civil Service $1,570 $719 $851
Facilities Management $13,221 $3,593 $4,252 $2,037 $3,339
Com Dev-Admin $20,833 $2,156 $2,552 $6,110 $10,015
Com Dev - S F Rental Insp $5,361 $2,455 $2,906
Com Dev -Weed Abatement $1,177 $539 $638
Com Dev -Enforcement /Beautification $12,291 $5,629 $6,662
Com Dev -Permits & Customer Svc. $4,708 $2,156 $2,552
Com Dev - Stormwater Management $1,046 $479 $567
Com Dev -Building and Safety $5,960 $1,797 $2,126 $2,037
Com Dev-Planning $2,092 $958 $1,134
Com Dev -Land Development $1,308 $599 $709
Fire-Admin $56,372 $1,049 $1,242 $54,081
Fire -Fire Resuce and Ops. $82,917 $36,108 $42,735 $4,074
Fire -Training & Personnel $393 $180 $213
Fire-Community Risk Reduction $8,369 $3,833 $4,536
Fire -Disaster Preparedness $523 $239 $284
Fire -Fleet & Equipment $2,286 $1,047 $1,239
Fire -Emergency Communications $10,220 $2,815 $3,331 $4,074
IT -Admin $3,049 $479 $567 $2,003
IT -Telephone Support $523 $239 $284
IT -Print Shop $1,046 $479 $567
IT -Business Systems $2,092 $958 $1,134
IT - GIS & Office Automation $1,046 $479 $567
IT -Network Services $1,046 $479 $567
IT -Client Services $1,570 $719 $851
Library -Admin $1,570 $719 $851
Library -Support Services $2,616 $1,198 $1,418
Library-Central Library Services $6,016 $2,755 $3,261
Library -Branch Library Services $262 $120 $142
Parks-Admin $23,636 $994 $1,176 $6,110 $15,356
Parks-Aquatics $73,799 $216 $255 $73,328
Parks -Sports $628 $288 $340
IVA/Cap95 San Bernardino Full Cost Detail page 154
08/09/11 Schedule 11.007
Human Resources FY 2011
Departmental Cost
Allocation Summary
Total Administration Employee Services Workforce Planning & Workforce Planning &
Retention-Recruits Retention-Training
Parks -Center for Individual Dev. $1,046 $479 $567
Parks -Parks Maint. $12,209 $4,658 $5,514 $2,037
Parks -Citywide Activities $365 $167 $198
Parks -Recreation /Community Program $9,849 $1,712 $2,027 $6,110
Parks -Senior Services $3,658 $743 $878 $2,037
Parks -Special Events $340 $156 $184
Parks -Landscape Maint. District $8,369 $3,833 $4,536
Parks -Cemetery Admin $1,046 $479 $567
Parks -Soccer Complex Admin $889 $407 $482
Polie-Admin $29,202 $3,833 $4,536 $8,147 $12,686
Police-Animal Control Admin $7,701 $1,676 $1,985 $2,037 $2,003
Police-Animal Control Field Svcs $4,184 $1,916 $2,268
Police -Animal Control Shelter Svcs $5,698 $1,676 $1,985 $2,037
Police-Support Services $2,092 $958 $1,134
Police-Patrol Field Services $140,010 $55,725 $65,953 $18,332
Police-Patrol COPPS $17,338 $7,940 $9,398
Police-Gangs/Violent Crimes $13,494 $6,180 $7,314
Police-Traffic $15,376 $7,042 $8,334
Police-General Investigations $37,029 $16,958 $20,071
Police-Forensics-Property $9,519 $4,360 $5,159
Police -Dispatch $21,334 $7,904 $9,356 $4,074
Police-Records $28,021 $9,102 $10,772 $8,147
Police -Personnel & Training $3,138 $1,437 $1,701
PW-Admin $20,656 $515 $609 $10,184 $9,348
PW-Capital Projects $8,787 $4,024 $4,763
PW -Traffic Engineering $1,046 $479 $567
PW -Real Property $1,151 $527 $624
PW -Utilities $1,046 $479 $567
PW-Street Maint. $12,407 $1,018 $1,205 $10,184
PW-Graffiti Removal $3,345 $599 $709 $2,037
PW-Concrete Maint. $2,092 $958 $1,134
PW - Slreet Light Maint. $262 $120 $142
PW-Traffic Signal Maint. $2,092 $958 $1,134
Fleet Services-Admin $5,175 $1,437 $1,701 $2,037
Flee/ Services -Vehicle Maint. $12,552 $5,748 $6,804
IWM-Admin $11,186 $3,257 $3,655 $4,074
IWM-Automated Residential Collection $22,490 $10,300 $12,190
IWM -Commercial Refuse Collection $27,498 $8,862 $10,489 $8,147
IWM-Street Sweeping $2,616 $1,198 $1,418
IWM -Recycling /Environmental Sustainability $1,570 $719 $851
IVA/Cap95 San Bernardino Full Cost
08/09/11
Human Resources
Departmental Cost
Allocation Summary
Total Administration Emolovee Services Workforce Planning &
Retention -Recruits
IWM -Right of Way Cleaning $4,184 $1,916 $2,268
IWM -Graffiti Removal $1,308 $599 $709
SBETA-Adult Employment&Training $2,416 $1,106 $1,310
SBETA-Youth Employment&Training $2,555 $1,170 $1,385
SBETA-Dislocated WorkerEmployment Training $2,195 $1,005 $1,190
SBETA- Rapid Response Employment Svcs $157 $72 $85
SBETA -Other $4,074 $4,074
EDA $21,354 $8,862 $10,489
Water $128,444 $40,359 $35,826 $50,922
Sewer $46,970 $23,111 $21,820 $2,039
HR -Liability /Risk Management $1,386 $635 $751
HR -Worker's Compensation $3,216 $1,473 $1,743
City Manager- Air Quality / Rideshare $523 $239 $284
Total $1,141,573 $358,591 $406,942 $244,426
Detail page 155
Schedule 11.007
FY 2011
Workforce Planning &
Retention -Training
$2,003
$1,337
$131,614
IVA/Cap95
OS/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
Civil Service
Costs to be allocated
1 st Allocation 2nd Allocation Subtotal
$303,100
Detail page 156
Schedule 12.001
FY 2011
Total
$303,100
$6,132 $6,132
$1,912 $1,912
$717 $127 $844
$557 $178 $735
$3,385 $905 $4,290
$3,951 $891 $4,842
$6,207 $309 $6,516
$2,641 $1,754 $4,395
$2,595 $635 $3,230
$20,129 $73 $20,202
$1,528 $42 $1,570
$325 $325
$5,174 $5,174
$1,387 $1,387
$49,754
$352,833 $11,800
-$11 ~SQb $61,554 $61,554
3364634
IVA/Cap95 San Bernardino Full Cost Detail page 157
08/09/11 Schedule 12.002
Civil Service FY 2011
Schedule of costs to be
allocated by function
Total General &Admin Administration Emalovment Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Automobile Allowance $6,300 $4,700 $1,600
Copy Machine Charge $1,800 $400 $1,400
Dues & Subscription $1,700 $1,700
Education & Training $100 $100
Equipment Maintenance $300 $100 $200
Health & Life Insur $28,000 $11,000 $17,000
IT Charges In-House $6,800 $6,800
Liability $2,000 $2,000
MOU Concession ($27,700) ($12,200) ($15,500)
Management Allowance $600 $600
Materials & Supplies $1,600 $300 $1,300
Medicare $3,300 $1,500 $1,800
Meetings & Conferences $100 $100
Pers Retirement $48,100 $21,300 $26,800
Postage $700 $100 $600
Printing Charges $500 $500
Salaries Perm /Full $226,000 $100,200 $125,800
Telephone Support $200 $200
Unemployment Insurance $700 $300 $400
Workers Compensation $2,000 $2,000 _
Departmental Expenditures $303,100 $139,400 $163,700
Additions: 1 sl
Other $49,754 $49,754
Functional Cost $352,854 $49,754 $139,400 $163,700
Reallocate Admin ($49,754) $22,883 $26,871
Allocable Costs $352,854 $162,283 $190,571
1st Allocation $352,654 $162,283 $190,571
Additions: 2nd
Other $11,800 $11,800
Functional Cost $11,800 $11,800
Reallocate Admin ($11,800) $5,427 $6,373
Allocable Costs _
$11,800 $5,427 $6,373
2nd Allocation $11,800 $5,427 $6,373
Total allocated
IVA/Cap95 San Bernardino Full Cost Detail page 158
08/09/11 Schedule 12.003
Civil Service FY 2011
Detail allocation of
Administration
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Attorney 23 1.534 °/ $2 489 $2,489 $2,489
City Clerk 16 1.067 % $1,732 $1,732 $1,732
Cify Manager 8 0.534% $866 $866 $866
Civil Service 3 0.200 % $325 $325 $325
Com Dev-Admin 9 0.600% $974 $974 $35 $1,009
Com Dev-S F Rental Insp 10 0.684 % $1,109 $1,109 $40 $1,149
Com Dev -Weed Abatement 2 0.150 % $244 $244 $9 $253
Com Dev -Enforcement / Beautifcation 24 1.567 °/ $2,543 $2,543 $91 $2,634
Com Dev -Permits 8 Customer Svc. 9 0.600 % $974 $974 $35 $1,009
Com Dev - Stormwater Management 2 0.133 % $216 $216 $8 $224
Com Dev -Building and Safety 8 0.500 % $812 $812 $29 $841
Com Dev -Planning 4 0.267 % $433 $433 $15 $448
Com Dev -Land Development 3 0.167 °/ $271 $271 $10 $281
Council 11 0.734 °/ $1,190 $1,190 $1,190
Finance 17 1.134 % $1,840 $1,840 $1,840
Fire-Admin 4 0.292% $474 $474 $17 $491
Fire -Fire Resuce and Ops. 151 10.053 % $16,315 $16,315 $582 $16,897
Fire -Training & Personnel 1 0.050 % $81 $81 $3 $84
Fire-Community Risk Reduction 16 1.067 % $1,732 $1,732 $62 $1,794
Fire-Disaster Preparedness 1 0.067% $108 $108 $4 $112
Fire -Fleet 8 Equipment 4 0.291 % $473 $473 $17 $490
Fire -Emergency Communications 12 0.784 % $1,272 $1,272 $45 $1,317
Human Resources 4 0.280 °/ $455 $455 $455
Mayor 6 0.400 % $649 $649 $649
Parks-Admin 4 0.277% $449 $449 $16 $465
Parks -Aquatics 1 0.060 °/ $97 $97 $3 $100
Parks -Sports 1 0.080 % $130 $130 $5 $135
Parks -Center for Individual Dev. 2 0.133 % $216 $216 $8 $224
Parks -Parks Mainf. 19 1.297 % $2,105 $2,105 $75 $2,180
Parks -Citywide Activities 1 0.047 % $76 $76 $3 $79
Parks -Recreation /Community Program 7 0.477 % $774 $774 $28 $602
Parks -Senior Services 3 0.207 °/ $335 $335 $12 $347
Parks -Special Events 1 0.043 °/ $70 $70 $3 $73
Polie-Admin 16 1.067% $1,732 $1,732 $62 $1,794
Police -Support Services 4 0.267 °/ $433 $433 $15 $448
Police -Patrol Field Services 233 15.515 % $25,178 $25,178 $898 $26,076
Police -Patrol COPPS 33 2.211 % $3,588 $3,588 $128 $3,716
Police -Gangs /Violent Crimes 26 1.721 % $2,792 $2,792 $100 $2,892
Police-Traffic 29 1.961 % $3,182 $3,182 $113 $3,295
Police-General Investigations 71 4.722% $7,662 $7,662 $273 $7,935
Police-Forensics-Property 18 1.214 % $1,970 $1,970 $70 $2,040
Police -Dispatch 33 2.201 % $3,571 $3,571 $127 $3,698
IVA/Cap95 San Bernardino Full Cost Detail page 159
08/09/11 Schedule 12.003
Ci vil Service FY 2011
Detai l allocation of
Administration
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police-Records 38 2.534 % $4,113 $4,113 $147 $4,260
Police - Personnel B Training 6 0.400 % $649 $649 $23 $672
PW-Admin 2 0.143% $233 $233 $8 $241
PW-Capital Projects 17 1.120% $1,818 $1,818 $65 $1,883
PW -Traffic Engineering 2 0.133 % $216 $216 $8 $224
PW -Real Property 2 0.147 % $238 $238 $8 $246
PW -Street Mainl. 4 0.283 % $460 $460 $16 $476
PW -Graffiti Removal 3 0.167 °/ $271 $271 $10 $281
PW -Concrete Maint. 4 0.267 % $433 $433 $15 $448
PW -Street Light Maint. 1 0.033 % $54 $54 $2 $56
PW-Traffic Signal Maint. 4 0.267°/ $433 $433 $15 $448
Facilities Management 15 1.000 % $1,623 $1,623 $58 $1,681
City Treasurer 5 0.333 % $541 $541 $541
Library-Admin 3 0.200% $325 $325 $12 $337
Library -Support Services 5 0.333 % $541 $541 $19 $560
Library -Central Library Services 12 0.767 % $1,245 $1,245 $44 $1,289
Library -Branch Library Services 1 0.033 % $54 $54 $2 $56
Parks -Cemetery Admin 2 0.133 % $216 $216 $8 $224
City Manager -Air Quality / Rideshare 1 0.067 % $108 $108 $4 $112
Police-Animal Control Admin 7 0.467 % $758 $758 $27 $785
Police -Animal Control Field Svcs 8 0.534 °/ $666 $866 $31 $897
Police -Animal Control Shelter Svcs 7 0.467 °/ $758 $758 $27 $785
Parks-Soccer Complex Admin 2 0.113°/ $184 $184 $7 $191
IWM-Admin 14 0.907°/ $1,472 $1,472 $52 $1,524
IWM -Automated Residential Collection 43 2.868 °/ $4,654 $4,654 $166 $4.820
IWM -Commercial Refuse Collection 37 2.467 % $4,004 $4,004 $143 $4,147
IWM -Street Sweeping 5 0.333 % $541 $541 $19 $560
IWM -Recycling /Environmental Sustainability 3 0.200 % $325 $325 $12 $337
IWM -Right of Way Cleaning 8 0.534 °/ $866 $866 $31 $897
IT -Print Shop 2 0.133 °/ $216 $216 $8 $224
HR -Liability /Risk Management 3 0.177 °/ $287 $287 $10 $297
IT -Telephone Support 1 0.067 % $108 $108 $4 $112
PW -Utilities 2 0.133 % $216 $216 $8 $224
Fleet Services -Vehicle Maint. 24 1.601 % $2,597 $2,597 $93 $2,690
Fleet Services -Admin 6 0.400 % $649 $649 $23 $672
HR -Worker's Compensation 6 0.410 % $666 $666 $24 $690
IT-Admin 2 0.133 % $216 $216 $8 $224
IT -Business Systems 4 0.267 % $433 $433 $15 $448
IT - GIS 8 Offce Automation 2 0.133 % $216 $216 $8 $224
IT -Network Services 2 0.133 % $216 $216 $8 $224
IT -Client Services 3 0.200 % $325 $325 $12 $337
SBETA-Adult Employment 8 Training 5 0.308 % $500 $500 $18 $518
IVA/Cap95 San Bernardino Full Cost Detail page 160
Schedule 12.003
08/09/11 FY 2011
Civil Service
Detail allocation of
Administration
User Depanment Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
SBETA -Youth Employment & Training 5 0.326 °/ $529 $529 $19 $548
SBETA-Dislocated Worker Employment Training 4 0.280 % $454 $454 $16 $470
SBETA -Rapid Response Employment Svcs 0 0.020 % $32 $32 $t $33
IWM-Graffiti Removal 3 0.167% $271 $271 $10 $281
Parks-Landscape Maint. District 16 1.067% $1,732 $1,732 $62 $1,794
Water 169 11.237 % $18,236 $18,236 $650 $18,886
EDA 37 2.467% $4,004 $4,004 $143 $4,147
Sewer 97 6.436% $10,444 $10,444 $367 $10,811
Total 1,500 100.000 % $162,283 $162,283 $5,427 $167,710
(A) Alloc basis: Number of FTE per Dept. /Program
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 181
08/09/11 Schedule 12.004
Civil Service FY 2011
Detail allocation of
Employment Services
User Department Allocation UnitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police -Animal Control Shelter Svcs 1 0.833 % $1,588 $1,588 $53 $1,641
Police-Animal Control Admin 1 0.833% $1,588 $1,588 $53 $1,641
Parks-Admin 3 2.500% $4,764 $4,764 $159 $4,923
Parks-Aquatics 36 30.000°/ $57,171 $57,171 $1,912 $59,083
Parks -Parks Maint. 1 0.833 °/ $1,588 $1,588 $53 $1,641
Parks -Recreation /Community Program 3 2.500 °/ $4,764 $4,764 $159 $4,923
Parks-Senior Services 1 0.833% $1,588 $1,588 $53 $1,641
Polie-Admin 4 3.333% $6,352 $6,352 $212 $6,564
Police-Dispatch 2 1.667% $3,176 $3,176 $106 $3,282
Police -Patrol Field Services 9 7.500 % $14,293 $14,293 $478 $14,771
Police -Records 4 3.333 % $6,352 $6,352 $212 $6,564
Fire-Emergency Communications 2 1.667 % $3,176 $3,176 $106 $3,282
Fire -Fire Resuce and Ops. 2 1.667 % $3,176 $3,176 $106 $3,282
SBETA-Other 2 1.667°/ $3,176 $3,176 $106 $3,282
Water 25 20.833 % $39,702 $39,702 $1,328 $41,030
PW -Street Maint. 5 4.167 % $7,940 $7,940 $266 $8,206
IWM-Admin 2 1.667 % $3,176 $3,176 $106 $3,282
IWM -Commercial Refuse Collection 4 3.333 °/ $6,352 $6,352 $212 $6,564
PW-Graffiti Removal 1 0.833 % $1,588 $1,588 $53 $1,641
Fleet Services-Admin 1 0.833% $1,588 $1,588 $53 $1,641
PW-Admin 5 4.167% $7,940 $7,940 $266 $8,206
Facilities Management 1 0.833 % $1,588 $1,588 $53 $1,641
Com Dev -Building and Safety 1 0.833 % $1,588 $1,588 $53 $1,641
Com Dev-Admin 3 2.500% $4,764 $4,764 $159 $4,923
Sewer 1 0.835 °/ $1,593 $1,593 $56 $1,649
Total 120 100.000% $190,571 $190,571 $6,373 $196,944
(A) Alloc basis: Number of Recruitments per Dept. /Program
Source: Civil Service
IVA/Cap95 San Bernardino Full Cost Detail page 162
08/09/11 Schedule 12.005
Civil Service FY 2011
Departmental Cost
Allocation Summary
Total Administration Employment Services
Mayor $649 $649
Council $1,190 $1,190
City Clerk $1,732 $1,732
City Treasurer $541 $541
City Attorney $2,489 $2,489
City Manager $866 $866
Finance - $1,840 $1,840
Human Resources $455 $455
Civil Service $325 $325
Facilities Management $3,322 $1,681 $1,641
Com Dev -Admin $5,932 $1,009 $4,923
Com Dev - S F Rental Insp $1.149 $1,149
Com Dev -Weed Abatement $253 $253
Com Dev -Enforcement /Beautification $2,634 $2,634
Com Dev -Permits & Customer Svc. $1,009 $1,009
Com Dev - Stormwater Management $224 $224
Com Dev -Building and Safety $2,482 $841 $1,641
Com Dev -Planning $448 $448
Com Dev -Land Development $281 $281
Fire -Admin $491 $491
Fire -Fire Resuce and Ops. $20,179 $16,887 $3,282
Fire -Training & Personnel $84 $84
Fire -Community Risk Reduction $1,794 $1,794
Fire -Disaster Preparedness $112 $112
Fire - Fleel & Equipment $490 $490
Fire -Emergency Communications $4,599 $1,317 $3,282
IT -Admin $224 $224
IT -Telephone Support 5112 $112
IT -Print Shop 5224 $224
IT -Business Systems $448 $448
IT - GIS & Offce Automation 5224 5224
IT -Network Services 5224 $224
IT -Client Services $337 $337
Library -Admin $337 $337
Library -Support Services $560 $560
Library -Central Library Services 51,289 51,289
Library -Branch Library Services $56 $56
Parks -Admin $5,388 $465 $4,923
Parks -Aquatics $59,183 $100 $59,083
Parks -Sports $135 $135
Parks -Center for Individual Dev. $224 5224
Parks -Parks Maint. $3,821 $2,180 $1,641
IVA/Cap95
08/09/11
Parks -Citywide Activities
Parks -Recreation /Community Program
Parks -Senior Services
Parks -Special Events
Parks -Landscape Maint. District
Parks -Cemetery Admin
Parks -Soccer Complex Admin
Polie -Admin
Police -Animal Control Admin
Police-Animal Control Field Svcs
Police-Animal Control Shelter Svcs
Police -Support Services
Police -Patrol Field Services
Police -Patrol COPPS
Police -Gangs /Violent Crimes
Police - Traffc
Police -General Investigations
Police -Forensics -Property
Police -Dispatch
Police -Records
Police -Personnel & Training
PW -Admin
PW -Capital Projects
PW - Traffc Engineering
PW -Real Property
PW -Utilities
PW -Street Maint.
PW -Graffiti Removal
PW -Concrete Maint.
PW -Street Light Maint.
PW -Traffic Signal Maint.
Fleet Services -Admin
Fleet Services -Vehicle Maint.
IWM-Admin
IWM -Automated Residential Collection
IWM -Commercial Refuse Collection
IWM -Street Sweeping
IWM -Recycling /Environmental Sustainability
IWM -Right of Way Cleaning
IWM - Grafti Removal
SBETA -Adult Employment 8 Training
SBETA -Youth Employment & Training
San Bernardino Full Cast
Civil Service
Departmental Cost
Allocation Summary
Total
$79
$5,725
$1,988
$73
$1,794
$224
$191
$8,358
$2,426
$897
$2,426
$448
$40,847
$3,716
$2,892
$3,295
$7,935
$2,040
$6,980
$10,824
$672
$8,447
$1,883
$224
$246
$224
$8,682
$1,922
$448
$56
$448
$2,313
$2,690
$4,806
$4,820
$10,711
$560
$337
$897
$281
$518
$548
Administration
$79
$802
$347
$73
$1,794
$224
$191
$1,794
$785
$897
$785
$448
$26,076
$3,716
$2,892
$3,295
$7,935
$2,040
$3,698
$4,260
$672
$241
$1,883
$224
$246
$224
$476
$281
$448
$56
$448
$672
$2,690
$1,524
$4,820
$4,147
$560
$337
$897
$281
$518
$548
Detail page 163
Schedule 12.005
FY 2011
Emolovment Services
$4,923
$1,641
$6,564
$1,641
$1,641
$14,771
$3,282
$6,564
$8,206
$8,206
$1,641
$1,641
$3,282
$6,564
IVA/Cap95
08/09/11
SBETA -Dislocated Worker Employment Training
SBETA -Rapid Response Employment Svcs
SBETA -Other
EDA
Water
Sewer
HR -Liability /Risk Management
HR -Worker's Compensation
City Manager- Air Quality / Rideshare
Total
San Bernardino Full Cost Detail page 164
Schedule 12.005
Civil Service FY 2011
Departmental Cost
Allocation Summary
Total Administration Emoloyment Services
$470 $470
$33 $33
$3,282 $3,282
$4,147 $4,147
$59,916 $18,886 $41,030
$12,460 $10,811 $1,649
$297 $297
$690 $690
$112 $112
$364,654 $167,710 $196,944
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
Allocated additions:
1 -Building Use
2 -Equipment Use
10 -Mayor
20 -Council
30 -City Clerk
40 -City Treasurer
50 -City Attorney
100 -City Manager
120 -Finance
90 -General Government
110 -Human Resources
140 -Civil Service
4003637 -Facilities Management
6 -City Hall Security
Total allocated additions:
Total to be allocated
San Bernardino Full Cost
Facilities Management
Costs to be allocated
1 st Allocation 2nd Allocation Sub-total
$2,043,900
$18,397 $18,397
$13,157 $13,157
$4,838 $855 $5,693
$3,753 $1,199 $4,952
$8,191 $1,778 $9,969
$4,145 $929 $5,074
$5,364 $220 $5,584
$19,458 $12,479 $31,937
$30,481 $7,504 $37,985
$60,354 $220 $60,574
$12,864 $357 $13,221
$3,211 $111 $3,322
$22,806 $22,806
$4,161 $4,161
Detail page 185
Schedule 13.001
FY 2011
Total
$2,043,900
$184,213 $52,619 $236,832 $236,832
52338,173 -$52,613 -$2.28D,732
IVA/Cap95 San Bernardino Full Cost Detail page 166
08/09/11 Schedule 13.002
Facilities Management FY 2011
Schedule of costs to be
allocated by function
Total General 8 Admin Custodial Maintenance Building Maintenance
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Equipment Maintenance $5,000 $5,000
Facilities Services $285,400 $4,000 $281,400
Health & Lite Insur $98,400 $64.300 $34,100
MOU Concession ($83,300) ($47,800) ($35,500)
Materials 8 Supplies $242,000 $62,000 $180,000
Medicare $9,800 $5,600 $4,200
Other Operating Exp $100,000 $100,000
Other Professional $147,400 $147,400
Overtime $3,000 $3,000
Overtime $1,000 $1,000
Pers Retirement $144,300 $82,800 $61,500
Rentals $17,900 $16,500 $1,400
Salaries Perm /Full $678,400 $389,200 $289,200
Salaries Temp /Part $390,000 $390,000
Small Tools & Equipment $2,500 $1,500 $1,000
Unemployment Insurance $2,100 $1,200 __ $900
Departmental Expenditures $2,043,900 $972,300 $1,071,600
Additions: 1st
Other $184,213 $184,213
Functional Cost $2,228,113 $184,213 $972,300 $1,071,600
Reallocate Admin ($184,213) $87,632 $96,581
Allocable Costs $2,228,113 $1,059,932 $1,168.181
1st Allocation $2,228,113 $1,059,932 $1,168,181
Additions: 2nd
Other $52,619 $52,619
Functional Cost $52,619 $52,619
Reallocate Admin ($52,619) $25,031 $27,588
Allocable Costs $52,619 $25,031 $27,588
2nd Allocation $52,619 $25,031 $27,588
Total allocated
IVA/Cap95
08/09/11
User Department
Other
City Attorney
City Manager
Mayor
Water
IT -Admin
PW -Admin
Com Dev -Admin
Finance
City Treasurer
City Clerk
Council
Civil Service
Polie -Admin
Library -Admin
Parks -Admin
Fire -Admin
Subtotal
Direct Billed
Total
(A) Alloc basis:
Allocation UnitslAl Allocated Percent
16,926
520
910
624
1,690
s1o
3,016
780
520
390
520
1,040
260
13,832
6,474
35,750
312
84,474
20.037
0.616
1.077
0.739
2.001
1.077 °io
3.570
0.923
0.616
0.462
0.616
1.231
0.308
16.374
7.664
42.321
0.368
100.000
84,474
100
Number of Custodial Hours (yearly) per Department /Program
San Bernardino Full Cost
Facilities Management
Detail allocation of
Custodial Maintenance
Gross Allocated Direct Billed
$212,378
$6,525
$11,418
$7,830
$21,205
$11,a1e
$37,843
$9,787
$6,525
$4,893
$6,525
$13,049
$3,262
$173,556
$81,232
$448,571
$3,915
$1,059,932
1,059,932
($21,736)
($21,736)
$21,736
First Allocation
$212,378
$6,525
$11,418
$7,830
($531)
$11,418
$37,843
$9,787
$6,525
$4,893
$6,525
$13,049
$3,262
$173,556
$81,232
$448,571
$3,915
$1,038,196
$21,736
1,059,932
Second Allocation
$5,317
$531
$286
$947
$245
$4,345
$2,034
$11,229
$97
$25,031
5, 31
Detail page 167
Schedule 13.003
FY 2011
Total Allocated
$217,695
$6,525
$11,418
$7,830
$11,704
$38,790
$10,032
$6,525
$4,893
$6,525
$13,049
$3,262
$177,901
$83,266
$459,800
$4,012
$1,063,227
$21,736
1,084,963
Source: Facilities Management
IVA/Cap95 San Bernardino Full Cost Detail page 188
08/09/11 Schedule 13.004
Facilities Management FY 2011
Detail allocation of
Building Maintenance
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Polie-Admin 88,000 7.201 °/ $84,126 $84,126 $2,110 $86,236
Police -Animal Control Admin 16,085 1.316 °/ $15,377 $15,377 $386 $15,763
Fire-Admin 84,126 6.884°/ $80,423 $80,423 $2,017 $82,440
Library-Admin 78,522 6.426°/ $75,066 $75,066 $1,883 $76,949
Parks -Senior Services 16,930 1.385 % $16,185 $16,185 $406 $16,591
Parks -Center for Individual Dev. 16,840 1.378 % $16,099 $16,099 $404 $16,503
Parks-Admin 237,868 19.466 % $227,398 $227,398 $5,704 $233,102
Other 450,838 36.894 °/ $430,993 $430,993 $10,811 $441,804
City Attorney 5,800 0.475 °/ $5,545 $5,545 $5,545
City Clerk 5,800 0.475 °/ $5,545 $5,545 $5,545
Council 5,800 0.475 % $5,545 $5,545 $5,545
City Manager 5,800 0.475% $5,545 $5,545 $5,545
Civil Service 2,000 0.164 % $1,912 $1,912 $1,912
Com Dev-Admin 17,500 1.432% $16,730 $16,730 $420 $17,150
Facilities Management 23,856 1.952% $22,806 $22,806 $22,806
Finance 8,800 0.720% $8,413 $8,413 $8,413
Human Resources 5,800 0.475 % $5,545 $5,545 $5,545
IT-Admin 8,800 0.720°/ $8,413 $8,413 $211 $8,624
Mayor 5,800 0.475 °/ $5,545 $5,545 $5,545
PW -Admin 115,704 9.469 % $110,611 $110,611 $2,774 $113,385
City Treasurer 2,000 0.164% $1,912 $1.912 $1,912
Water 19,300 1.579 % $18,447 ($18,909) ($462) $462 _
Subtotal 1,221,969 100.000 °/ $1,168,181 ($18,909) $1,149,272 $27,588 $1,176,860
Direct Billed $18,909 $18,909 $18,909
Total 1,221,969 1000 8,1 1 ~ 1,16 81 27,588 $1,195,769
(A) Alloc basis: Occupied Square Footage
Source: Facilities Maintenance
IVA/Cap95
08/09/11
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Finance
Human Resources
Civil Service
Facilities Management
Com Dev-Admin
Fire -Admin
IT -Admin
Library -Admin
Parks -Admin
Parks -Center for Individual Dev.
Parks -Senior Services
Polie -Admin
Police -Animal Control Admin
PW -Admin
Water
Other
Subtotal
Direct Billed
Total
San Bernardino Full Cost Detail page 169
Schedule 13.005
Facilities Management FY 2011
Departmental Cost
Allocation Summary
Total Custodial Maintenance Building Maintenance
$13,375 $7,830 $5,545
$18,594 $13,049 $5,545
$12,070 $6,525 $5,545
$6,805 $4,893 $1,912
$12,070 $6,525 $5,545
$16,963 $11,418 $5,545
$14,938 $6,525 $8,413
$5,545 $5,545
$5,174 $3,262 $1,912
$22,806 $22,806
$27,182 $10,032 $17,150
$86,452 $4,012 $82,440
$20,328 $11,704 $8,624
$160,215 $83,266 $76,949
$692,902 $459,800 $233,102
$16,503 $16,503
$16,591 $16,591
$264,137 $177,901 $86,236
$15,763 $15,763
$152,175 $38,790 $113,385
$659,499 $217,695 $441,804
$2,240,087 $1,063,227 $1,176,860
$40,645 $21,736 $18,909
2,28 ,7 2 1,084,963 1,195,769
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support -Fire Emerg. Comm
Costs to be allocated
1st Allocation
$83,4'14
2nd Allocation
Sub-total
Detail page 170
Schedule 14.001
FY 2011
Total
$83,414
Total to be allocated
IVAICap95 San Bernardino Full Cost
08/09111
Utility Support- Fire Emerg. Comm
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $83,414
Departmental Expenditures $83,414
Functional Cost $83,414
Allocable Costs $83,414
1st Allocation $83,414
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General & Admin
Detail page 171
Schedule 14.002
FY 2011
Utility Support
$83,414
$83,414
$83,414
$83,414
$83,414
IVA/Cap95 San Bernardino Full Cost Detail page 172
08/09/11 Schedule 14.003
Utility Support -Fire Emerg. Comm FY 2011
Detail allocation of
Utility Support
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Water 64,513 74.000 % $61,726 $61,726 $61,726
Sewer 22,350 25.637 °/ $21,385 $21,385 $21,385
IWM-Admin 317 0.363% $303 $303 $303
Total 87,180 100.000% $83,414 $83,414 $83,414
(A) Alloc basis: Estimated Level of Support
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 173
08/09/11 Schedule 14.004
Utility Support -Fire Emerg. Comm FY 2011
Departmental Cost
Allocation Summary
TOtdl UtII1tV Support
IWM - Admin $303 $303
Water $61,726 $61,726
Sewer $21,385 $21,385
Total $83,414 $83,414
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support -ROW Tree Trimming
Costs to be allocated
1st Allocation
$7,035,300
2nd Allocation
Sub-total
Detail page 174
Schedule 15.001
FY 2011
Total
$1,035,300
Total to be allocated 3~U35,7UU
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support- ROW Tree Trimming
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $1,035,300
Departmental Expenditures $1,035,300
Functional Cast $1,035,300
Allocable Costs $1,035,300
1st Allocation $1,035,300
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General 8 Admin
Detail page 175
Schedule 15.002
FY 2011
Utility $uQnOrt
$1,035,300
$1,035,300
$1,035,300
$1,035,300
$1,035,300
IVA/Cap95 San Bernardino Full Cost Detail page 176
08/09/11 Schedule 15.003
Utility Support- ROW Tree Trimming FY 2011
Detail allocation of
Utility Support
User Department Allocation Units(A) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
IWM-Admin 28.9300 28.930% $299,512 $299,512 $299,512
Water 37.6700 37.670 % $389,998 $369,998 $389,998
Sewer 33.4000 33.400 % $345,790 $345,790 $345,790
Total 100.0000 100.000 % $1,035,300 $1,035,300 $1,035,300
(A) Alloc basis: Estimated Level of Support
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 177
08/09N1 Schedule 15.004
Utility Support -ROW Tree Trimming FY 2011
Departmental Cost
Allocation Summary
Total Utility Suoaort
IWM - Admin $299,512 $299,512
Water $389,998 $389,998
Sewer $345,790 $345,790
Total $1,035,300 $1,035,30D
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support - PW -Real Property
Costs to be allocated
1st Allocation
$148,052
2nd Allocation
Sub-total
Detail page 178
Schedule 16.001
FY 2011
Total
$148,052
Total to be allocatetl
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support - PW -Real Property
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $748,052
Departmental Expenditures $148,052
Functional Cost $148,052
Allocable Costs $148,052
1 st Allocation $148,052
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General S Admin
Detail page 179
Schedule 16.002
FY 2011
Utility Support
$148,052
$148,052
$148,052
$148,052
$140,052
$'148,0
IVA/Cap95 San Bernardino Full Cost Detail page 180
Schedule 16.003
08/09/11 Utility Support - PW -Real Property FY 2011
Detail allocation of
Utility Support
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
IWM-Admin 28.9300 28.930% $42,831 $42,831 $42,831
Water 37.6700 37.670 % $55,771 $55,771 $55,771
Sewer 33.4000 33.400 % $49,450 $49,450 $49,450
Total 100.0000 100.000 % $148,052 $148,052 $148,052
(A) Alloc basis: Estimated Level of Support
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 181
08/09/11 Schedule 16.004
Utility Support - PW • Real Property FY 2011
Departmental Cost
Allocation Summary
Total Utility Support
IWM - Admin $42,831 $42,831
Water $55,771 $55,771
Sewer $49,450 $49,450
Total $148,052 $148,052
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
City Hall Security
Costs to be allocated
1st Allocation 2nd Allocation
$145,644
Sub-total
Detail page 182
Schedule 17.001
FY 2011
Total
$145,644
Total to be allocated 3'145~fi4d -$943Sd3
IVA/Cap95
08/09/11
Other Expense and Cost
SALARIES 8 WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs
Departmental Expenditures
Functional Cost
Allocable Costs
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
San Bernardino Full Cost
City Hall Security
Schedule of costs to be
allocated by function
Total General & Admin
CiN Hall Buildinq
Detail page 183
Schedule 17.002
FY 2011
EDA Buildinq
$145,644 $72,822 $72,822
$145,644 $72,822 $72,822
$145,644 $72,822 $72,822
$tas,saa $~z,s2z $n,a22
$145,644 $72,822 $72,822
Total allocated 3146;fidd 572,62E ETF,822
IVA/Cap95
08/09/11
User Department
Mayor
Council
City Clerk
City Treasurer
City Attorney
City Manager
Human Resources
Finance
Civil Service
Com Dev-Admin
PW -Admin
Water
Facilities Management
IT -Admin
Subtotal
Direct Billed
Total
(A) Alloc basis:
San Bernardino Full Cost Detail page 184
Schedule 17.003
City Hall Security FY 2011
Detail allocation of
City Hall Building
Allocation UnitslA) Allocated Percent Gross Allocated Di rect Billed First Allocation Second Allocation Total Allocated
5,800 5.524 % $4,023 $4,023 $4,023
5,800 5.524 °/ $4,023 $4,023 $4,023
5,800 5.524 °/ $4,023 $4,023 $4,023
2,000 1.905% $1,387 $1,387 $1,387
5,800 5.524 % $4,023 $4,023 $4,023
5,800 5.524 % $4,023 $4,023 $4,023
5,800 5.524 °/ $4,023 $4,023 $4,023
8,800 8.381 % $6,103 $6,103 $6,103
2,000 1.905 % $1,387 $1,387 $1,387
17,500 16.667 % $12,137 $12,137 $12,137
5,800 5.524% $4,023 $4,023 $4,023
19,300 18.381 % $13,385 ($13,385)
6,000 5.714 % $4,161 $4,161 $4,161
8,800 8.379 % $6,101 $6,101 $6,101
105,000 100.000 % $72,822 ($13,385) $59,437 $59,437
$13,385 $13,385 $13,385
105,000 100 7 ,8 ~ 72,822 ~ ~,822~
Occupied Square Footage by Department /Program
Source: Facilities
IVA/Cap95 San Bernardino Full Cost Detail page 185
08/09/11 Schedule 17.004
City Hall Security FY 2011
Detail allocation of
EDA Building
User Department Allocation Units(AI Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
EDA 67 67.000% $48,791 $48,791 $48,791
Cam Dev - S F Rental Insp 9 9.000 % $6,554 $6,554 $6,554
Com Dev -Weed Abatement 2 2.000 % $1,456 $1,456 $1,456
Com Dev -Enforcement / Beautifcation 22 22.000 % $16,021 $16,021 $16,021
Total 100 100.000% $72,822 $72,822 $72,822
(A) Alloc basis: Direct Allocation to EDA
Source: Facilities
IVA/Cap95 San Bernardino Full Cost Detail page 186
08/09/11 Schedule 17.005
City Hall Security FY 2011
Departmental Cost
Allocation Summary
Total Cilv Hall Building EDA Building
Mayor $4,023 $4,023
Council $4,023 $4,023
City Clerk $4,023 $4,023
City Treasurer $1,387 $1,387
City Attorney $4,023 $4,023
City Manager $4,023 $4,023
Finance $6,103 $6,103
Human Resources $4,023 $4,023
Civil Service $1,387 $1,387
Facilities Management $4,161 $4,161
Com Dev -Admin $12,137 $12,137
Com Dev - S F Rental Insp $6,554 $6,554
Com Dev -Weed Abatement $1,456 $1,456
Com Dev -Enforcement / Beautifcation $16,021 $16,021
IT -Admin $6,101 $6,101
PW -Admin $4,023 $4,023
EDA $48,791 $48,791
Water
Subtotal $132,259 $59,437 $72,822
Direct Billed $13,385 $13,385
Total 45,644 72, 22 72,822
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support- Fire Hazmat
Costs to be allocated
1st Allocation
$159,481
2nd Allocation
Sub-total
Detail page 187
Schedule 18.001
FY 2011
Total
$159,481
Total to be allocated
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Fire Hazmat
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $159,481
Departmental Expenditures $159,481
Functional Cosl $159,481
Allocable Costs $159,481
1st Allocation $159,481
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General 6 Admin
Detail page 188
Schedule 18.002
FY 2011
UtIIItV $Uppprt
$159,481
$159,481
$159,481
$159,481
$159,461
$159,48
IVA/Cap95
08/09/11
User Department
Water
Total
(A) Alloc basis:
Source:
Allocation UnitslA)
100
100
Estimated Level of Support
San Bernardino Full Cost
Utility Support- Fire Hazmat
Detail allocation of
Utility Support
Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation
100.000 % $159,481 $159,481
100.000% $159,481 $159,481
Detail page 189
Schedule 18.003
FY 2011
Total Allocated
$159,481
$159,481
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support • Fire Hazmat
Departmental Cost
Allocation Summary
Total
Water $159,481
Total $159,481
Detail page 190
Schedule 18.004
FY 2011
Utility Suooort
$159,481
$159,481
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support -Police Patrol
Costs to be allocated
1st Allocation
$390,632
2nd Allocation
Subtotal
Detail page 191
Schedule 19.001
FY 2011
Total
$390,632
Total to be allocated
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Police Patrol
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES 8 WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $390,632
Departmental Expenditures $390,632
Functional Cost $390,632
Allocable Costs $390,632
1st Allocation $390,632
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General & Admin
Detail page 192
Schedule 19.002
FY 2011
Ut111tV $Uppprt
$390,632
$390,632
$390,632
$390,632
$390,632
$396,b32
IVA/Cap95 San Bernardino Full Cost Detail page 193
08/09/11 Schedule 19.003
Utility Support -Police Patrol FY 2011
Detail allocation of
Utility Support
User Department Allocation UnitslA) Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Water 536,184 74.000 % $289,068 $289,068 $289,068
Sewer 185,754 25.636°/ $100,144 $100,144 $100,144
IWM-Admin 2,635 0.364% $1,420 $1,420 $1,420
Total 724,573 100.000 % $390,632 $390,632 $390,632
(A) Alloc basis: Estimated Level of Support
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 194
08/09/11
Schedule 19.004
Utility Support -Police Patrol FY 2011
Departmental Cost
Allocation Summary
Total Utility Support
IWM - Admin $1,420 $7,420
Water $289,068 $289,068
Sewer $100,144 $100,144
Tolal $390,632 $390,632
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support -Concrete Maintenance
Costs to be allocated
1st Allocation
$152,618
2nd Allocation
Subtotal
Detail page 195
Schedule 20.001
FY 2011
Total
$152,618
Total to be allocated
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Concrete Maintenance
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $152,618
Departmental Expenditures $152,618
Functional Cost $152,618
Allocable Costs $152,618
1st Allocation $152,618
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General 8: Admin
Detail page 196
Schedule 20.002
FY 2011
Concrete Maintenance
$152,618
$152,618
$152,618
$152,618
$152,678
IVA/Cap95 San Bernardino Full Cost Detail page 197
08/09/11 Schedule 20.003
Utility Support -Concrete Maintenance FY 2011
Detail allocation of
Concrete Maintenance
User Depanment Allocation Units(A) - Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Water 36.8500 36.850 % $56,240 $56,240 $56,240
Sewer 34.6300 34.630 % $52,852 $52,852 $52,852
IWM-Admin 28.5200 28.520% $43,526 $43,526 $43,526
Total 100.0000 100.000% $152,618 $152,618 $152,618
(A) Alloc basis: Estimated Level of Support
Source:
IVA/Cap95 San Bernardino Full Cost Detail page 198
08/09/11 Schedule 20.004
Utility Support- Concrete Maintenance FY 2011
Departmental Cost
Allocation Summary
Total Concrete Maintenance
IWM - Admin $43,526 $43,526
Water $56,240 $56,240
Sewer $52,852 $52,852
Total $152,618 $152,618
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support -Fire Rescue
Costs to be allocated
1st Allocation
$675,015
2nd Allocation
Sub-total
Detail page 199
Schedule 21.001
FY 2011
Total
$675,015
Total to be allocated -§67Sp13 -Eg~5~613
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support • Fire Rescue
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $675,015
Departmental Expenditures $675,015
Functional Cost $675,015
Allocable Costs $675,015
1st Allocation $675,015
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General 8 Admin
Detail page 200
Schedule 21.002
FY 2011
t1tIIItV $Upport
$675,015
$675,015
$675,015
$675,015
$676,015
IVA/Cap95 San Bernardino Full Cost Detail page 201
08/09/11 Schedule 21.003
Utility Support- Fire Rescue FY 2011
Detail allocation of
Utility Support
User Department Allocation U,nitslAl Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
IWM-Admin 4,233 0.364 % $2,455 $2,455 $2,455
Sewer 298,404 25.636 % $173,049 $173,049 $173,049
Water 861,351 74.000% $499,511 $499,511 $499,511
Total 1,163,988 100.000 % $675,015 $675,015 $675,015
(A) Alloc basis: Estimated Level of Support
Source
IVA/Cap95 San Bernardino Full Cost Detail page 202
08/09/11 Schedule 21.004
Utility Support- Fire Rescue FY 2011
Departmental Cost
Allocation Summary
Total Utility Support
IWM - Admin $2,455 $2,455
Water $499,511 $499,511
Sewer $173,049 $173,049
Total $675,015 $675,015
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support -Fire Dumpsters
Costs to be allocated
1st Allocation
$31,435
2nd Allocation
Sub-total
Detail page 203
Schedule 22.001
FY 2011
Total
$31,435
Total to be allocated -E39,435 -S3r;47*'
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Fire Dumpsters
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $31,435
Departmental Expenditures $31,435
Functional Cost $31,435
Allocable Costs $31,435
1st Allocation $31,435
Functional Cost
Allocable Costs
2nd Allocation
General & Admin
Detail page 204
Schedule 22.002
FY 2011
Utility Support
$31,435
$31,435
$31,435
$31,435
$31,435
Total allocated -$31,435 331 X435
IVA/Cap95
08/09/11
User Department
IWM-Admin
Total
(A) Alloc basis:
Source:
Allocation UnitslAl
100
100
Estimated Level of Support
San Bernardino Full Cost
Utility Support- Fire Dumpsters
Detail allocation of
Utility Support
Allocated Percent Gross Allocated Direct Billed First Allocation
100.000 % $31,435 $31,435
100.000% $31,435 $31,435
Second Allocation
Detail page 205
Schedule 22.003
FY 2011
Total Allocated
$31,435
$31,435
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Fire Dumpsters
Departmental Cost
Allocation Summary
IWM - Admin
Total
Detail page 206
Schedule 22.004
FY 2011
Total Utility Support
$31,435 $37,435
$31,435 $31,435
IVA/Cap95
08/09/11
Expenditures Per Financial Statement:
San Bernardino Full Cost
Utility Support • Police - Infrastr.
Costs to be allocated
1st Allocation
$150,939
2nd Allocation
Subtotal
Detail page 207
Schedule 23.001
FY 2011
Total
$150,939
Total to be allocated
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Police - Infrastr.
Schedule of costs to be
allocated by function
Total
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
Indirect Costs $150,939
Departmental Expenditures $150,939
Functional Cost $150,939
Allocable Costs $150,939
1st Allocation $150,939
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
General & Admin
Detail page 208
Schedule 23.002
FY 2011
Utility Suoaort
$150,939
$150,939
$150,939
$150,939
$150,939
IVA/Cap95
08/09/11
User Department
Water
Total
(A) Alloc basis:
Source:
Allocation Units(AI
100
100
Estimated Level of Support
San Bernardino Full Cost
Utility Support -Police - Infrastr.
Detail allocation of
Utility Support
Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation
100.000% $150,939 $150,939
100.000 °/ $150,939 $150,939
Detail page 209
Schedule 23.003
FY 2011
Total Allocated
$150,939
$150,939
IVA/Cap95 San Bernardino Full Cost
08/09/11
Utility Support -Police - Infrastr.
Departmental Cost
Allocation Summary
Detail page 210
Schedule 23.004
FY 2011
Total Utility Suaoort
Water $150,939 $150,939
Total $150,939 $150,939
CITY OF SAN BERNARDINO
INTEROFFICE MEMORANDUM
TO:
James F. Penman
City Attorney
Henry Empeiio, Jr. 1/f:.,
Sr. Deputy City Attorney
FROM:
DATE:
August 12,201 I
RE:
Master Services MOU and Cost Allocation Plan
CC:
Diane C. Roth, Sr. Assistant City Attorney; Stephanie D. Easland, Sr. Assistant City
Attorney
On the August 15, 201 I Council Meeting Agenda are the following two related items:
18. Resolution of the Mayor and Common Council of the City of San Bernardino authorizing the City
Manager to execute a Master Services Memorandum of Understanding with the Water Department
for provision of City services for Fiscal Year 2010/201 I and 2011/2012.
2 J. Full Cost Allocation Plan Report and Right of Way Study.
I recommend that the Mayor and Council continue both of these items to the September 6,
201 I Council meeting because of the legal issues raised in the attached Memorandum from Stacey R
Aldstadt, General Manager of the Water Department to Mayor Patrick Morris regarding the "Full
Cost Allocation Plan Report for FY 2010-1 I". Ms. Aldstadt correctly outlines several Proposition
2 I 8 issues which must be resolved before the Mayor and Council takes action on both of these items.
Ms. Aldstadt will be on vacation out of the state and will not attend the August 15, 201 I Council
meeting.
If the Mayor and Council proceeds to approve the proposed Master Services MOD at the
August 15,2011 Council Meeting, the Board of Water Commissioners would still have to consider
this proposed agreement at their meeting on September 6, 2011 before the agreement can be
implemented.
F:\EMPENO\Waler\MSA MOU,wpd
-:II 16 .q. '1f 2{
1(/Si//
TO:
FROM:
SUBJECT:
DATE:
COPIES:
CITY OF SAN BERNARDINO
MUNICIPAL WATER DEPARTMENT
Mayor Patrick Morris
Stacey R. Aldstadt, General Manager, Water Department
"FULL COST ALLOCATION PLAN REPORT for FY 2010-11"
August 10,2011
Board of Water Commissioners; Henry Empefio, Senior Deputy City
Attorney; Don Shackelford, Water Department Finance; Robin Ohama,
Deputy General Manager, Water Department; City Manager Charles
McNeely; City Finance Director Barbara Pachon
ATTACHMENT: "City of San Bernardino Municipal Water Depanment Cost
Allocation Plan Review - August 4, 2011"
On Friday, August 5,2011, Art Griffith (SAIq and I again met with representatives from
the City to discuss the Matrix Cost Allocation Plan (CAP). Also present at the meeting were
you, Jim Morris, Gary Goelitz and Greta Davis (Matrix), Andrea Travis-Miller, Barbara
Pachon, and Diane Roth. This meeting was the City's response to my July 5, 2011
memorandum to Henry Empefio.
While the two sides have been debating the merits of the Matrix numbers, the Master
Services Agreement (MSA) for FY 2010/2011 (effective for the period of time between July
1,2010 and June 30, 2011 -last year" MSA) has been continued for approval many times.
The Board of Water Commissioners approved the FY 2010/2011 MSA earlier this year,
before the Matrix CAP was provided to the Department.
At the August 5'" meeting, we were provided with a nine-page table showing the City's
response to my memorandum dated July 5, 2011, a one-page table entitled "Estimated
Impacts on Utility Funds and Rates Cost Allocation/Right of Way Study Analysis, and a
one-page table entitled "Sewer Funds 5 Year Phased in Cost Adjustments Cost
Allocation/Right of Way Analysis."
We certainly appreciate the time and effort expended in the City's response and, as you
envisioned, look forward to setting aside differences of opinion regarding the CAP.
However, in light of the very serious consequences of failing to comply with the
requirements of Proposition 218 (now codified as California Constitution Articles XIII C
and D), it is incumbent upon the Department to continue to clarifY its position regarding
the methodology used by Matrix to allocate cosmo This is true because, in order to
withstand a challenge based on Proposition 218, the Department (and the City) must be
prepared to demonstrate that water and sewer treatment rates do not exceed the funds
"FUll COST ALLOCATION PLAN REPORT for FY 2010-11"
August 11, 2011
Page 2
required to provide the property related service. Howard Jarvi! Taxpayers Assn., et a/. v. CiEY of
Fresno (2005) 127 Cal. AppA'" 914.
Moreover, the services allocated to the Department cannot be "general governmental
services including, but not limited to, police, fire, ambulance or library services, where the
service is available to the public at large in substantially the same manner as it is to property
owners." Howard Jarvis T =payers Assn., stpra, 127 Cal. App.4'" at p. 923, citations omitted.
At the August 5'" meeting, at my request, and because we had not had the opportunity to
review it before the meeting, we did not review the item-by-item response provided to the
Department's July 5, 2011 memorandum. Rather, we focused on the "Estimated Impacts
on Utility Funds" spreadsheet. It appeared, from the spreadsheet, that the Water Fund
would be asked to contribute $3,353,800, but would then be credited with $1,256,900 for
the cost of water used by the City (a cost that has, to date, been zero up to the City's
negotiated baseline). The $3,353,800 does not include the costs to be paid to the IT
department. The Sewer Fund would be asked to contribute $500,000, or the same amount it
has been contributing absent a CAP.
The City insisted that time was of the essence and desired adoption of the FY 2010/2011
Master Services Agreement at the August 15, 2011 council meeting. The City indicated it
would provide the Department with a revised Master Services Agreement by Monday,
August 8, 2011, with the plan that the Department could review the language and make any
changes in time for the August 15'" council meeting.
The Department asked for justification for the contribution from the Sewer Fund and we
were then given the "Sewer Funds 5 Year Phased in Cost Adjustments" spreadsheet, which
indicated an increase to the allocation for "Water Sewer Treatment" over the next five years.
The increase results in an allocation by FY 2015-2016 of $1,331,900. The spreadsheet did
not explain how the allocation had been made. Again, that justification was to be provided
in time to review it, adjust it and discuss any changes before the council meeting.
The Department was provided a draft staff report and a revised MSA on August 9, 2011.
The justification for the sewer treatment/sewer collection allocation and increases was
provided to the Department on August 10, 2011 at approximately noon.
After assimilating all of the new information provided, it appears that it may not be possible
to acllleve fully both goals of finishing this regrettably divisive discussion and complying
with Proposition 218.
COST ALLOCATION PLAN FOR WATER FUND:
There continue to be costs allocated to the Water Fund that are not reasonably related to the
cost of service. Costs allocated "based on budget size" for the Mayor's office, the Council
office, the City Manager's office (Administration and Neighborhood Services), Finance
"FULL COST ALLOCATION PLAN REPORT for FY 2010-11"
August 11, 2011
Page 3
(General Accounting and Purchasing) 0($89,238, $58,215, $159,458 and $75,631,
respectively, are based on a fundamentally flawed methodology.
Matrix defends this methodology as following "fmancial best practices in Cost Allocation
principles," but fails to account for the governmental organization differences posed by the
City's Charter. It defies common sense to say that the Water Department imposes the same
organizational burdens on the Mayor's office, Council office and the City Manager's office
as any other department in the City (less 25% as an arbitrary reduction) because the Charter
provides that these offices cannot have the same organizational involvement. Charter
Section 163 provides that the Board of Water Commissioners is enpowered to "generally
regulate, control, manage, renew, repair and extend the entire water system of the City."
The Board of Water Commissioners executes these powers through its General Manager,
who has management oversight over the functions of the Water Department. That is not
the case with other city departments.
The Finance department for the City does not perform any fmancial or accounting
functions for the Water Department. As has been explained several times, the Water
Department uses a cost accounting method, to track costs related to projects, as befits a
utility's enterprise funds. The City does not use the same method. The City does not
provide any purchasing support function to the Water Department. In fact, to make
matters perfectly clear, the City's Finance Department does not provide any "support"
function for the Water Department in Finance whatsoever. It is a clear misstatement of
facts to say that the Water Department provides its own "supplemental support" to the
City's Finance Department. Simply making the statement, as Matrix does, does not make it
true.
Imposition of these costs will violate the terms of Proposition 218.
Additionally, allocations for Fire and Police-related costs (Fire Emergency Communication,
Fire Rescue, and Police PatroQ are based on flawed or incomplete data, such that while the
methodology used may be valid, the numbers are still insuppottable because of bad input
data. The data and methodology begs the question as to whether these services are "general
governmental services," which are not to be allocated pursuant to Howard Jams T axpqJers
AtJn.
We continue to maintain that the costs allocated from the Water Fund to ROW tree
trimming and concrete maintenance are inflated, as set forth in the July 5, 2011 letter.
Nonetheless, the Water Department is prepared to accept the following cost allocation to
the Water Fund for the purposes of approving the revised MSA for FY 2010/2011
(provided that the language of the revised MSA is changed to reflect a one year deal):
"FULL COST ALLOCATION PLAN REPORT for FY 2010-11"
August 11, 2011
Page 4
MASTER SERVICES AGREEMENT (WATER FUND)
CONTRIBUTION FOR F/Y 2010/2011
General Fund
Em 10 ee Assistance Pro
AB 2766 Fund
Tele hone Call Center Su
Estimated Tele hone Su
Estimated Worker's Com
IT Fund
$3,353,800
incl. CAP /RO
$10,000
$5,200
$28,230
$126,400
$412,000
$522,267
The lease agreement between the City and the Department provides for an additional
payment 0[$177,826.
COST ALWCATION FOR SEWER FUND:
There continue to be costs allocated to the Sewer Fund that are not reasonably related to the
cost of service. Costs allocated "based on budget size" for the Mayor's office, the Council
office, the City Manager's office (Administration and Neighborhood Services), Finance
(General Accounting and Purchasing) of $75,938, $49,539, $117,501 and $64,359,
respectively, are based on the same fundamentally flawed methodology outlined above.
According to the latest breakdown provided to the Department, Matrix has allocated
$345,790 for Right of Way (ROW) tree trimming to the sewer treatment system. This
demonstrates a misunderstanding of the physical properties of the sewer treatment system.
As you know, the City owns and maintains the sewer collection system, which consists of
sewer pipelines and lift stations. The Water Department owns and operates the treatment
systern, which is located on one large piece of land off of E Street. The Water Department
maintains all of the landscaping (including tree trimming) on this piece of property.
Additional treatment is provided by the tertiary treatment plant located in Colton. There is
no City tree trimnllng attributable to the sewer treatment system, so the $345,790 figure
cannot be reasonably related to the provision of sewer treatment.
Further objection is made to the allocation between sewer treatment and sewer collection.
The new information provided shows that Matrix has allocated much of the total $1.7
nllllion overall sewer "general governmental" costs (e.g., Mayor's office, City Clerk, City
Manager, HR, etc.) to sewer treatment, rather than sewer collection. Of the $2.16 million,
sewer treatment is allocated $1.33 nllllion and sewer collection (the 510 miles, plus, pipelines
and lift stations) is allocated $347,555.
The City intends to maintain the allocation from the Sewer Fund for FY 2010/2011 at its
current $500,000, but then intends to begin increasing the assessment over FY 2011/2012 to
FY 2015/2016 to the $1.33 nllllion number.
The current City draft for adoption of the CAP and the MSA states:
"FULL COST ALLOCATION PLAN REPORT for FY 2010-11"
August 11,2011
Page 5
"The Sewer Treatment per the CAP IROW should actually be paying just over $1.3 million
of the total Sewer costs of $2,162,400. Since the Sewer Treatment fund does not currently
have funds available to pay this amount, it is proposed that these costs be phased in over a 5
year period. Attachment 3 provides the proposed schedule for phasing in the payment of
these costs. In FY 2010-2011, the City Sewer Collection will pay the higher CAP IROW
costs, and each year as the Sewer Treatment increases its payment for the CAP IROW, the
cost to the Sewer Collection will decrease by a corresponding amount By implementing a
phased schedule, there will be no net increase in cost due to the CAP IROW for sewer
. "
servtce.
There are several problems with this:
(1) The costs for general governmental services are disproportionately attributed to
sewer treatment For example, sewer treatment is assessed $117,501 from the City
Manager's office for "administration and community relations." The sewer
collection system is assessed $8,272 for the same services. The explanation from
Matrix is that the costs were "allocated based on budget size." That means that,
because the Sewer Fund is much larger than the Sewer Collection Fund, the Sewer
Fund pays more. However, again, this ignores the reality that the City Manager
manages the sewer collection system, through public works, and the Water
Department General Manager manages the sewer treatment system.
(2) The sewer treatment facilities are regional facilities. Other municipalities (Highland
and Lorna Linda) are impacted by this cost allocation.
(3) Because the proportionate share for sewer treatment is not based on organizational
realities, the allocation violates Proposition 218.
Again, the Water Department is prepared to accept the following cost allocation to the
Sewer Fund for the purposes of approving the revised MSA for FY 2010/2011 (provided
that the language of the revised MSA is changed to reflect a one year deal):
MASTER SERVICES AGREEMENT CONTRIBUTION
(SEWER FUNDl F/Y 2010/2011
General Fund I $500,000
FY 2010/2011 MSA
The City indicates that it intends to extend the MSA for two years (FY 2010/2011 and FY
2011/2012). This is problematic in that much of the data and some of the methodology
used to develop the CAP must still be discussed and refined. Arguably, although flawed, the
data and methodology could be used to justify one year of cost allocations, but the Water
Department does not want to approve the continued use of flawed data and poorly
developed methodology.
"PULL COST ALLOCATION PLAN REPORT for FY 2010-11"
August 11,2011
Page 6
With the above-outlined concerns in mind, the Water Department offers the following
roadmap for consideration:
First, continue adoption of the FY 2010-2011 Master Services Agreement to September 6,
2011. Edit the FY 2010-2011 MSA to reflect the following negotiated CAP numbers:
MASTER SERVICES F/Y 2010/2011
General Fund (incl. CAP /ROW\ $3,353,800
Emolovee Assistance Prolrram $10,000
AD 2766 Fund $5,200
Telephone Call Center Support $28,230
Estimated Teleohone Suooort Fund $126,400
Estimated Worker's Compensation $412,000
IT Fund $522,267
General Fund $500 000
TOTAL $4,957,897
The FY 2010-2011 MSA should state that the allocated costs were calculated based on the
"best available data and methodology at the time, but that the City and the Water
Department will meet to further refine both the data and methodology."
Second, bring the FY 2011-2012 Master Services Agreement to council with substantially
the same numbers and with a similar caveat that the "best available data and methodology
have been applied at this time. The City and the Water Department agree to meet to further
refine both."
Third, set up a small working group to discuss further refinement of data and methodology,
with the goal to establish a multi-year Master Services Agreement reflecting future
negotiations.
In addition, the Water Department will be amending its Rules and Regulations, Rule 21, to
eliminate the provision of free water to the City.
The Department believes that these issues can be resolved with further dialogue between
the parties and remains committed to doing what is best for the City, the Department and
the ratepayers.
Very truly yours,
~~
General Manager
attachment
City of San Bernardino Municipal Water Department
Review of August 4 Draft of Cost Allocation Plan
August 10, 2011
Summary
Things that Changed
]. Change in dollar amounts (sewer = sewer collection plus sewer treatment):
Water Sewer
CAP March 15 Draft $7,112,561 $2,824,073
CAP June 22 Draft $3,752,472 $2,093,138
CAP June 29 Draft $3,111,374 $1,880,972
CAP August 4 Draft $2,761,356 $ 1 ,679,401
Change from June 29 to Augusl4 ($350,018) ($201,571)
CAP (Augusl4 Draft) $2,761,356 $1,679,401
ROW Fee (April 21 Draft) $592.448 $483,011
Total (Aug 5 meeting Attachment 2, rounded) $3,353,800 $2,162,400
2. Costs related to contents in the existing lease were removed. Implication is that lease
payment is in addition to CAP payments, Reduction in wa1er cost allocation = $] 13,434,
reduction in sewer cost allocation = $0.
3. Some costs were removed, based on our comments that they are not related to the provision
of water service (Passport Acceptance, Business RegistrationITL T Collections, Special
Events/Arts&Culture, Fine Arts and Cultural Affairs). Reduction in water cost allocation =
$146,883, reduction in sewer cost allocation = $139,6]5.
4. Fire Department costs related to fire dumpsters were moved from Water to Integrated
Waste. This is a change from the numbers, but not the narrative, from the 6/28 draft.
Reduction in water cost allocation of $89,402.
5. Small methodology changes in applying a 25% discount to sewer as well as water for City
Council support, City Manager administration, Finance general accounting, Finance
purchasing. Reduction in sewer cost allocation of approximately $50,000.
Things that Didn't Change
The remaining methodologies didn't change. The August 4 draft CAP didn't split sewer
collection and sewer treatment. Information provided on AugustlO did split sewer collection
and sewer treatment, but did not provide documentation of the specific methodology for this
split.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 2
Remaining Differences
I. For many items, the amount allocated still exceeds the value of the services provided
2. Previously raised legal concerns related to public safety cost allocations and the California
Constitution still exist. This creates significant legal risk to the Department and the City.
[Department to verify language]
3. The allocation between sewer collection and sewer treatment is very flawed. This creates
significant legal risk to the Department and the City. [Department to verify language]
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 3
Specific Review Comments
Building Use
1.003 City Hall
Concur. Removed from the CAP because it is included in the Municipal Water Department
(Department) lease.
1.004 Other
Not applicable. No costs allocated to water or sewer treatment
Equipment Use
Concur. There is no cost allocated to water or sewer treatment.
Mayor
Do not concur.
The Board of Water Commissioners (BOWC) provides policy guidance and oversight for the
Department, not the Mayor. The Mayor appoints board members and is only involved during
sewer treatment rates. Mayor occasionally handles citizen complaints related to the
Department.
Costs allocated to Department exceed services provided. Allocation based on budget with 25%
water discount and sewer treatment discount is not acceptable. The Mayor's office does not
provide $165,176 worth of services to the Department.
The Municipal Water Department (Department) will support allocation based on budget with a
75% water discount and 75% sewer treatment discount.
Council
Do not concur.
Council holds public hearings for sewer treatment rates (at most once a year) only. There is no
official water involvement. However, the Department has some interaction with Council
because citizens do sometimes contact their councilmember if there is an issue with water or
sewer treatment.
Costs allocated to Department exceed services provided. Allocation based on budget is not
acceptable. The Council does not provide $107,754 worth of services to the Department.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 4
The bepartment will support a budget-based allocation with 75 percent discount for water
sewer treatment.
City Clerk
Administration, SEI Filings, and Boards and Commission Support
Do not concur.
The Department maintains minutes and agendas for all BOWC activities. The City Clerk may
handle one action (sewer treatment rate hearing) per year. The Department does all of its own
document retention. The City Clerk's office provides some limited support to the Department
when questions arise regarding Form 700 compliance, AB 1234 or posting requirements. They
do assist with research regarding resolutions, and the Department estimates they assist the
Department a dozen times per year.
Costs allocated to Department exceeds services provided. Allocation based solely on budget is
not acceptable. The City Clerk's office (including elections, described below) does not provide
$198,873 in services to the Department.
The Department will support eliminating this requirement for water and allocation based on
budget with a 90% water and sewer treatment discounts.
Elections
Do not concur.
The Department's Board of Water Commissioners are appointed.
Costs allocated to Department exceed services provided. Allocation based on budget is not
acceptable.
The Department will support eliminating all costs allocated to Water and Sewer Treatment.
Passport Acceptance
Concur.
Records Management
Concur.
Business RegistrationlTL T Collections
Concur.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 5
City Treasurer
Investments
Concur
Banking and Cashiering Services
Concur
City Attorney
Municipal Legal Services
Concur
Litigation
Concur
Prosecution
Concurrence not yet determined
The Department believes that prosecution activities are not related to the provision of water or
sewer treatment services, and allocation of these costs would be a Proposition 2] 8 violation.
The Department's legal representative from the City Attorney's office was not asked for input
into the CAP.
EDA Services
Not applicable. 111ese costs are allocated directly to EDA in their entirety.
City Manager
Administration
Do not concur.
The Department's General Manager is responsible for the leadership, direction and oversight of
the Department as directed by the BOWC, not the City Manager. There is very limited
interaction with the City Manager or City Manager office staff.
Costs allocated to Department exceed services provided. Allocation based on budget with 25%
water and sewer treatment discount is not acceptable. The City Manager's office does not
provide $276,959 worth of services to the Department.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 6
The Department will support allocation based on budget with a 90% water discount and 90%
sewer treatment discount.
Communications and Community Relations
Do not concur.
For water and sewer treatment services, these activities are completed by the Department.
Costs allocated to Department exceed services provided. Allocation based on budget with no
discount to the Department is not acceptable.
The Department will support allocation based on budget with a 90% water discount and 90%
sewer treatment discount.
Grants Coordination
Concur, provided grants obtained and administered by the Department are not included.
Intergovernmental Relations
Concur.
Allocation is based on the number of legislative actions and no cost is allocated to water or
sewer treatment. For the Department's activities, this activity is completed by the Department
with no involvement from the City Manager's office.
Noting that there have been no legislative actions related to water or sewer is clear evidence that
many of the other allocations in the CAP are very flawed (examples include Mayor, Council,
City Clerk, City Manager).
Organizational Effectiveness
Concurrence not yet determined
The CAP allocates costs based on the number of internal audit issues.
Neighborhood Services
Do not concur.
The Department completes its own outreach and citizen participation efforts. .
Costs allocated to Department exceed services provided. Allocation based on budget with no
discount to the Department is not acceptable.
The Department will support eliminating all costs allocated to Water and Sewer Treatment.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 7
Special Events/Arts and Culture
Concur.
Finance
All CAP Categories
Do not concur.
For water and sewer treatment, the Department provides all services that the Finance
Department provides for other city departments. The Finance Department does not provide
$139,990 worth of services to the Department.
The Department will support eliminating all costs allocated to Water and Sewer Treatment.
General Government
Fine Arts & Cultural Affairs
Concur.
Non-Departmental
Concurrence not yet determined
Professional Contracts
Concur.
Charter 186
Concur
PERS
Concur
Lease Payments
Concurrence not yet determined
The Department requires specific documentation of the nearly $200,000 in lease payments
attributed to water, and requires the "debt budget" that forms the basis of the lease payment
allocation in the CAP.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 8
Human Resources
Administration and Employee Services
Concur.
Workforce Planning and Retention
Do not concur.
The Department provides all workforce planning and retention services.
Allocation based on the number of recruitments and trainings is not acceptable.
The Department will support eliminating all costs allocated to Water and Sewer Treatment.
Civil Service
Administration
Concur
Employment Services
Concur
Facilities Management
Custodial Maintenance
Concur.
Building Maintenance
Concur.
All Utility Support Costs Except for Fire Dumpsters
. F~re Emergency Communications
· Utility Support - Right of Way Tree Trimming
· Utility Support - Public Works - Real Property
· Utility Support - Fire Hazmat
· Utility Support - Police Patrol
· Utility Support - Concrete Maintenance
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 9
. Utility Support - Fire Rescue
Do not concur
Specific objections were transmitted on July 6, and these objections remain. Previously raised
legal concerns related to public safety cost allocations and the California Constitution still exist.
This creates significant legal risk to the Department and the City.
The Department further objects to the allocation of these costs between sewer treatment and
sewer collection. The August 4 draft CAP allocates these costs in their entirety to sewer
treatment. However, these services all are provided in the sewer collection system, and must be
allocated to sewer collection.
City Hall Security
City Hall Building
Concur.
EDA Building
Not applicable. These costs are allocated directly to EDA in their entirety.
Utility Support - Fire Rescue
Do not concur.
The Department has requested the actual response data that the fire responses cost allocation is
based on. See above discussion of Fire Emergency Communications.
Utility Support - Fire Dumpsters
Concur.
Utility Support - Police Infrastructure
Do not concur.
The CAP allocates two types of costs: infrastructure protection - patrol, and critical
infrastructure training.
Infrastructure Protection. Patrol
CAP allocation is based on 65 incidents per year requiring 405 hours of patrol time. The
Department seeks documentation on what each incident was, and how the 405 hours of patrol
time are substantiated. The Department also seeks documentation proving that these costs are
not redundant with Utility Support - Police Patrol costs above.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 10
Critical Infrastructure Training
The CAP allocation is based on a 29 person team receiving 42 hours of training each year
related to the water supply. The Department seeks documentation of training materials that
substantiate the time required, training received, and participants that received this training.
Requested Information
New request: Documentation of "financial best practices in Cost Allocation Principles" from an
industry-recognized source not affiliated with the City's consultant.
Request made July 6, 2011. City Attorney's Office: Documentation of the specific
prosecutorial services related to water and sewer treatment services and the specific
documentation of this cost allocation used in the CAP.
Request made July 6, 201 J. City Manager's Office: The specific internal audit issues related to
water and sewer treatment.
Request made July 6, 20 I 1. General Government: The exact nature of the approximately
$80,000 in non-departmental services provided to water and sewer treatment.
Request made July 6, 2011. General Government: specific documentation of the lease
payments attributed to water,
Request made July 6, 20 I I. General Government: The "debt budget" that forms the basis of
the lease payment allocation in the CAP
Request made July 6, 2011. Right of Way Tree Trimming: More documentation of the right of
way cost allocation is needed. Documentation provided is not labeled and does not show the
ultimate source of data used to generate CAP cost allocations. The utility support for tree
trimming is part of the overall Parks Department budget for tree trimming and it appears that 29
percent of the total program cost was considered utility support. Since no mention of utility
support appears in the Parks Department budget, the Department requests specific
documentation of how costs allocable to utility support were identified.
Request made July 6, 20 II. Fire HazMat: CAP allocations are based on a total of 85 Hazmat
incidents. The Department is not aware of any of these involving its own facilities and already
maintains certified hazardous chemical personnel for its facilities. The Department seeks the
specific documentation that shows what the 85 Hazrnat incidences were.
Request made July 6, 2011. Police Infrastructure Protection - Patrol: Documentation proving
that these costs are not redundant with Utility Support - Police Patrol costs.
Request made July 6, 2011. Police Infrastructure Protection - Critical Infrastructure Training:
Documentation of training materials that substantiate the time required, training received, and
participants that received this training.
City of San Bernardino Municipal Water Department
Cost Allocation Plan Review
August 10, 2011
Page 11
Request made June 30, 2011. Fire Rescue: Documentation of the approximately 144 service
calls from the Fire Department that formed the basis for cost aJlocations to water and sewer.