HomeMy WebLinkAboutItem 10 - FY 2020-21 Central Service Cost Allocation Plans, Cost of Services Fee Calc., and Labor Rates Department Name: Finance
Cost Center: 2001 Administration
For Agenda of: June 2, 2020
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
SUBJECT: FISCAL YEAR 2020-21 CENTRAL SERVICE COST ALLOCATION PLANS,
COST OF SERVICES FEE CALCULATION, AND LABOR RATES
RECOMMENDATION
Approve the 2020-21 Central Service Cost Allocation Plans including the Cost of Services
Allocation Plans and Labor Rates.
DISCUSSION
Cost Allocation and Reimbursement to the General Fund
Consistent with best practices, the City has prepared a formal Central Service Cost Allocation Plan
(CAP). One of the primary uses of the CAP is to quantify in dollars, the relationship between
administrative and support services contained within the General Fund, also known as central
service cost centers, and the programs they support throughout the City to provide reimbursement
for those services to the General Fund. The CAP can also be used to determine the appropriate
amount of administrative and support costs that may be charged to an existing or new grant and
provides the base for the labor rates used for cost recovery charges.
The CAP is prepared using actual operating expenses from the last audited year and the resulting
cost allocations are programmed into the City’s budget two years later. Basing the CAP on actual
amounts allows the City to avoid the need to recalculate and true-up the allocations at a later date,
making it easier for the programs to manage the costs represented by the calculation. It also ensures
that the allocation is based on actual cost and not budget assumptions. In this case, the CAP is based
on 2018-19 actual costs and the cost allocations are reflected in the 2020-21 proposed budget.
Two CAP Documents Required
There are two CAP documents presented. The first is a full cost plan which considers all
administrative and support costs that are allocated across all programs (Attachment A). The second
CAP is the “2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards” (2 CFR 200) (Attachment B). The 2 CFR
200 supersedes, consolidates, and streamlines requirements from the Office of Management &
Budget Circular A-87. The purpose of 2 CFR 200 is to streamline Federal government’s guidance
on administrative requirements, costs principles, and audit requirements to more effectively focus
Federal resources on improving performance and outcomes, while ensuring the financial integrity of
taxpayer dollars in partnership with non-Federal stakeholders. The 2 CFR 200 is used to determine
which costs can be allocated to federal grant programs.
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The 2 CFR 200 is used to allocate costs to the Transit Fund because it receives grants from the
Federal Transit Authority. Under the 2 CFR 200, the costs of the City Council are not allocated to
other programs.
The full cost version of the CAP establishes the allocable costs shown in the table below for the
Water, Sewer, Parking and Whale Rock Funds. The amounts shown in the column labeled
“Direct Billing Adjustments” represent amounts that offset the CAP-generated cost allocations to
the enterprise funds because certain costs can be charged back to the General Fund by the
programs that receive allocated costs from the CAP.
2020-21 Reimbursement Transfers (Full CAP)
Fund
Cost Allocation
Based on 2018-19
Actuals
Direct Billing
Adjustments Actual
Water $1,729,965 $0 $1,729,965
Sewer $1,632,521 $0 $1,632,521
Parking $710,211 $0 $710,211
Whale Rock $183,978 $0 $183,978
Total $4,256,675 $0 $4,256,675
2020-21 Reimbursement Transfers (2 CFR 200)
Fund
Cost Allocation
Based on 2017-18
Actuals
Direct Billing
Adjustments Actual
Transit $317,129 $0 $317,129
Total $317,129 $0 $317,129
Upon approval by the Council, the 2 CFR 200 certification will be signed by the Finance
Director/City Treasurer.
Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost of Service Analysis
which establishes the annual cost of providing the Water and Sewer Enterprise Funds with access
to the City’s right of way property, as well as the cost of providing police and fire protection for
both funds in accordance with Proposition 218. As part of the fee analysis that was prepared,
enterprise facilities that are not within the City limits were excluded from consideration. This
document was incorporated into the Cost Allocation Plan as Appendix A.
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Water Enterprise 2019-20 2020-21
Public Safety $213,588 $239,335
Right of Way $730,149 $597,564
Total $ 943,737 $836,899
Sewer Enterprise 2019-20 2020-21
Public Safety $207,716 $213,358
Right of Way $515,621 $449,746
Total $718,515 $663,104
The labor rates applicable for 2020-21 are included in the Cost Allocation Plan as Appendix B.
Policy Context
The annual cost allocation plan informs the City of the true cost of delivering the services
through the various departments and programs. This forms the base for policies related to cost
recovery goals, including reimbursement transfers and labor rates.
Public Engagement
This cost allocation plan is updated annually based on the City’s audited financials and the
comprehensive annual financial report (CAFR) and adopted at a public meeting of the City
Council.
CONCURRENCES
The Public Works and Utilities Departments concur with the recommendations contained within
this report.
ENVIRONMENTAL REVIEW
This is not a project under CEQA. The California Environmental Quality Act does not apply to
the recommended action in this report, because the action does not constitute a “Project” under
CEQA Guidelines Sec. 15378.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2020-21
Funding Identified: N/A
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Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current Funding
Request
Remaining
Balance
Annual
Ongoing Cost
General Fund $N/A
State
Federal
Fees
Other:
Total $N/A
The 2020-21 Central Services Full Cost Allocation Plan including Appendix A, net of direct billing
adjustments results in a total cost recovery of $6,073,807 in 2020-21, including the Cost of Services
reimbursement as outlined in Appendix A. This amount is consistent with the estimate that is shown
in the Five-Year Fiscal Forecast.
ALTERNATIVES
Do not approve the 2020-21 Central Services Full Cost Allocation Plan. This is not recommended
as the General Fund would bear the full costs for various programs, contracts, and agreements
provided on behalf of the City’s Enterprise Funds.
Attachments:
a - COUNCIL READING FILE - Combined Full Cost Allocation Plan
b - 2020-21 Labor Rates
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Appendix B Labor Rates Item 10Packet Page 91
PUBLIC SAFETY - POLICE LABOR RATES Source: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnual BenefitTotal Productive HourlyBilling* SalaryRate Compensation HoursRate Citywide ** ProgramRateOperationsPolice Officer ***$112,289 94.91% $218,862 1,816 $120.52 20.4% 32.5% $192.28Police Sergeant128,856 94.91% 251,153 1,816 138.30 20.4% 32.5% 220.64Police Lieutenant148,226 94.91% 288,907 1,816 159.09 20.4% 32.5% 253.81Police Field Service Technician***79,918 94.67% 155,579 1,703 91.36 20.4% 32.5% 145.75Evidence Technician106,574 94.67% 207,471 1,703 121.83 20.4% 32.5% 194.36Neighborhood Outreach Manager 92,716 45.61% 135,001 1,703 79.27 20.4% 32.5% 126.47SupportPolice Chief203,632 94.91% 396,898 1,703 233.06 20.4% 0.0% 280.57Police Captain170,508 94.91% 332,336 1,703 195.15 20.4% 0.0% 234.93Communications & Records Manager110,552 45.61% 160,972 1,703 94.52 20.4% 0.0% 113.79Communications Supervisor95,238 45.61% 138,673 1,703 81.43 20.4% 0.0% 98.03Communications Technician79,820 45.61% 116,224 1,703 68.25 20.4% 0.0% 82.16Records Clerk II ***69,842 45.61% 101,695 1,703 59.72 20.4% 0.0% 71.89Records Supervisor85,930 45.61% 125,120 1,703 73.47 20.4% 0.0% 88.45Senior Administrative Analyst 88,296 45.61% 128,565 1,703 75.49 20.4% 0.0% 90.89Administrative Assistant III59,878 45.61% 87,187 1,703 51.20 20.4% 0.0% 61.63* Represents top step in range except Police Officer which is shown at Step 5.** Program indirect costs are not allocated to support positions.***Police Officer and Records Clerk include 5.26% Education Incentive; Field Service Technician includes 2.63% Education IncentiveIndirect Cost Allocation (Source: Mahoney & AssociatesLeave BenefitsSworn Operations Support OfficeFY2019 CAPAmount PercentTotal Days (2080 hours)260260260260Citywide Indirect Costs3,625,909 20.4%Vacation Days(15) (15) (15) (15)Holidays(12) (12) (12) (12)Program CostsSick (12 days @ 50%)(6)(6)(6)(6)Direct CostsProductive Days227227227227Patrol9,700,945Productive Hours1,816 1,816 1,816 1,816Traffic Safety829,542Breaks (30 minutes daily)(114) (114) (114)Investigation2,625,952Total Productive Hours1,816 1,703 1,703 1,703Neighborhood Services 263,697Animal RegulationTotal Direct Costs13,420,136 Paid Benefit RateSworn Operations Support OfficeIndirect CostsRetirement (including UAL)81.56% 81.56% 32.87% 32.87%Administration1,866,869Medicare1.45% 1.45% 1.45% 1.45%Animal ControlUnemployment0.40% 0.40% 0.40% 0.40%Support Services2,577,373Group Insurance10.72% 10.72% 10.35% 10.35%Fire Dispatch *(79,820)Uniform0.78% 0.54% 0.54% 0.54%Total Indirect Costs 4,364,42232.5%Total Paid Benefits Rate94.91% 94.67% 45.61% 45.61%Total Program Costs 17,784,558Indirect Cost RateItem 10Packet Page 92
PUBLIC SAFETY - FIRE LABOR RATES Source: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnualBenefitTotal Productive Hourly Indirect Cost Rate Billing* SalaryRate CompensationHours Rate Citywide ** ProgramRateOperationsBattalion Chief$144,404 84.09% $265,830 2,532 $105.00 16.2% 10.3% $134.56Deputy Fire Chief$155,376 84.09% 286,028 2,532 112.97 16.2% 10.3% 144.78Fire Captain$107,016 97.09% 210,915 2,532 83.31 16.2% 10.3% 106.76Fire Engineer$91,572 97.09% 180,477 2,532 71.28 16.2% 10.3% 91.35Fire Engineer/EMT$101,712 97.09% 200,462 2,532 79.18 16.2% 10.3% 101.47Firefighter$84,552 97.09% 166,642 2,532 65.82 16.2% 10.3% 84.35Firefighter/EMT$94,692 97.09% 186,626 2,532 73.71 16.2% 10.3% 94.47Fire Marshal$120,614 95.53% 235,831 1,703 138.48 16.2% 10.3% 177.47Fire Inspector III$92,248 95.53% 180,368 1,703 105.91 16.2% 10.3% 135.73Hazardous Materials Coordinator$110,318 95.53% 215,699 1,703 126.66 16.2% 10.3% 162.32SupportFire Chief$178,620 95.69% 349,537 1,703 205.25 16.2% 0.0% 238.49Fire Vehicle Mechanic$93,834 46.37% 137,342 1,703 80.65 16.2% 0.0% 93.71Administrative Assistant III$59,878 52.28% 91,185 1,703 53.54 16.2% 0.0% 62.21Administrative Analyst$80,106 52.28% 121,989 1,703 71.63 16.2% 0.0% 83.23* Represents top step in range.** Program indirect costs are not allocated to support positions.Indirect Cost Allocation (Source: Mahoney & AssociateLeave BenefitsSworn TechnicalOffice OperationsFY2019 CAPAmount PercentTotal Annual Hours2,912 2,0802,080 2,080Citywide Indirect Costs2,142,258$ 16.2%Vacation Hours(168) (120)(120) (120)Holiday Hours(145)(96)(96) (96)Program CostsSick (@ 50% of accrual)(67)(48)(48) (48)Direct CostsBreaks (30 minutes daily)(114)(114) (114)Emergency Response 11,067,375$ Total Productive Hours2,532 1,7031,703 1,703Hazard Prevention926,601Total Direct Costs 11,993,976$ Indirect CostsPaid BenefitsSworn TechnicalOffice OperationsAdministration872,652$ Retirement (including UAL)81.56% 81.56% 32.87% 32.87%Training118,945Medicare1.45% 1.45%1.45% 1.45%Fire Station Fac Sup45,881Unemployment0.40% 0.40%0.40% 0.40%Disaster Preparedness 276,820Group Insurance11.65% 11.65% 17.56% 11.65%Dispatch*(79,820)FLSA overtime1.56% 0.00%0.00% 0.00%Total Indirect Costs 1,234,478$ 10.3%Uniform0.47% 0.47%0.00% 0.00%Total Program Costs 13,228,454$ Total Paid Benefits Rate97.09% 95.53% 52.28% 46.37%Item 10Packet Page 93
PUBLIC UTILITIES LABOR RATES Source: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRateCompensationHours Rate Citywide ** Program RateOperations SupportDirector of Utilities$170,508 52.28%$259,657 1,703$152.52 26.7% 0.0%$193.27Dep Dir-Utilities/Water137,306 52.28% 209,096 1,703 122.82 26.7% 0.0% 155.63Dep Dir-Utilities/Wastewater137,306 52.28% 209,096 1,703 122.82 26.7% 0.0% 155.63Utilities Business Manager102,206 52.28% 155,644 1,703 91.42 26.7% 0.0% 115.85Utilities Engineer102,206 52.28% 155,644 1,703 91.42 26.7% 0.0% 115.85Utilities Projects Manager102,206 52.28% 155,644 1,703 91.42 26.7% 0.0% 115.85Supervising Administrative Assistant 64,766 52.28% 98,629 1,703 57.93 26.7% 0.0% 73.41Administrative Assistant III59,878 52.28% 91,185 1,703 53.56 26.7% 0.0% 67.87Water ServicesWater Distribution Supervisor97,370 52.28% 148,279 1,703 87.10 26.7% 0.0% 110.37Water Distribution Chief Operator86,164 52.28% 131,214 1,703 77.07 26.7% 0.0% 97.66Water Distribution System Operator78,754 52.28% 119,930 1,703 70.44 26.7% 0.0% 89.27Underground Utilities Locator59,878 52.28% 91,185 1,703 53.56 26.7% 0.0% 67.87Water Treatment Plant Supervisor107,328 52.28% 163,444 1,703 96.00 26.7% 0.0% 121.65Water Treatment Plant Operator89,804 52.28% 136,758 1,703 80.33 26.7% 0.0% 101.79Water Treatment Plant Chief Operator96,824 52.28% 147,448 1,703 86.61 26.7% 0.0% 109.75Water Distribution Supervisor97,370 52.28% 148,279 1,703 87.10 26.7% 0.0% 110.37Water Supply Operator78,754 52.28% 119,930 1,703 70.44 26.7% 0.0% 89.27Wastewater ServicesWastewater Collection Supervisor97,370 52.28% 148,279 1,703 87.10 26.7% 0.0% 110.37Wastewater Collection Systems Operator78,754 52.28% 119,930 1,703 70.44 26.7% 0.0% 89.27Water Res Recovery Chief Maint Tech 91,910 52.28% 139,965 1,703 82.21 26.7% 0.0% 104.18Water Res Recovery Maint 89,804 52.28% 136,758 1,703 80.33 26.7% 0.0% 101.79Water Res Recovery Operator89,804 52.28% 136,758 1,703 80.33 26.7% 0.0% 101.79Laboratory Analyst 89,804 52.28% 136,758 1,703 80.33 26.7% 0.0% 101.79Laboratory Manager102,206 52.28% 155,644 1,703 91.42 26.7% 0.0% 115.85Environ Compliance Inspector75,660 52.28% 115,218 1,703 67.68 26.7% 0.0% 85.76Environ. Programs Manager97,370 52.28% 148,279 1,703 87.10 26.7% 0.0% 110.37* Represents top step in range.** Program indirect costs are not allocated to support positions.Leave BenefitsIndirect Cost Allocation (Source: Mahoney & Associates)Total Days (2080 hours)260FY2019 CAPAmount PercentVacation Days (15) Water 1,729,965Holidays (12) Sewer1,632,521 Sick (12 days @ 50%) (6) Jack House Productive Days 227 Whale Rock183,978 Productive Hours 1,816 Total Indirect Costs 3,546,46426.7%Breaks (30 minutes daily)(114)Total Productive Hours1,703Program CostsDirect CostsWater5,547,399Paid Benefit RateSewer6,598,843Retirement 32.87% Jack House0 Medicare 1.45% Whale Rock1,126,670Unemployment 0.40% Total Direct Costs 13,272,912Group Insurance 17.56% Indirect Costs - Public Utilities Admin & Eng0.0%Total Paid Benefit Rate52.28%Total Program Costs13,272,912Indirect Cost Rate Item 10Packet Page 94
TRANSPORTATION LABOR RATES Source: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnual BenefitTotal Productive HourlyIndirect Cost Rate Billing* Salary RateCompensationHours Rate Citywide ** Program RateTransportation Planning & EngineeringPrincipal Planner$112,710 52.28% $171,640 1,816 $94.52 31.1% 0.0% 123.87$ Supervising Civil Engineer112,710.00 52.28% 171,640 1,816 $94.52 31.1% 0.0% 123.87 Transportion Manager112,710.00 52.28% 171,640 1,816 $94.52 31.1% 0.0% 123.87 Engineer III 98,098.00 52.28% 149,388 1,816 82.26 31.1% 0.0% 107.81 Streets, Creek & Flood Protection- Streets Supervisor88,296.00 52.28% 134,461 1,816 74.04 43.3% 0.0% 106.14 Streets Crew Coordinator70,122.00 52.28% 106,785 1,816 58.80 43.3% 0.0% 84.29 Street Maintenance Operator63,076.00 52.28% 96,055 1,816 52.89 43.3% 0.0% 75.82 Signal & Streetlight Technician 71,838.00 52.28% 109,398 1,816 60.24 43.3% 0.0% 86.35 Parking- Parking Services Manager102,206.00 52.28% 155,644 1,816 85.71 28.0% 0.0% 109.67 Parking Enforcement Officer II 59,878.00 52.28% 91,185 1,816 50.21 28.0% 0.0% 64.25 Parking Services Supervisor80,106.00 52.28% 121,989 1,816 67.17 28.0% 0.0% 85.96 Parking Coordinator64,766.00 52.28% 98,629 1,816 54.31 28.0% 0.0% 69.50 Administrative Assistant III 59,878.00 52.28% 91,185 1,816 50.21 28.0% 0.0% 64.25 Supervising Administrative Assistant64,766.00 52.28% 98,629 1,816 54.31 28.0% 0.0% 69.50 Parking Meter Repair Worker 56,862.00 52.28% 86,592 1,816 47.68 28.0% 0.0% 61.02 Transit- Transit Assistant 59,878.00 52.28% 91,185 1,816 50.21 32.7% 0.0% 66.62 Transit Manager102,206.00 52.28% 155,644 1,816 85.71 32.7% 0.0% 113.71 * Represents top step in range.** Public works administration costs are allocated as part of the citywide rateIndirect Cost Allocation (Source: Mahoney & Associates)Leave BenefitsFY2019 CAPAmount PercentTotal Days (2080 hours)260Transportation PlanningVacation Days (15) Citywide Indirect Rate31.1%Holidays(12)Sick (12 days @ 50%)(6)Streets, Creek & Flood Protection Productive Days227Citywide Indirect Costs1,126,50443.3%Productive Hours1,816Program Direct Costs2,599,012Total Productive Hours1,816ParkingCitywide Indirect Costs710,21128.0%Paid Benefit RateProgram Direct Costs 2,539,814 Retirement (including UAL) 32.87%Medicare 1.45%Unemployment0.40% TransitGroup Insurance17.56%Citywide Indirect Costs321,72732.7%Total Paid Benefit Rate52.28%Program Direct Costs984,727Item 10Packet Page 95
LEISURE, CULTURAL & SOCIAL SERVICES LABOR RATES Source: 05/30/2019 Salary ScheduleRegular Paid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRate Compensation Hours Rate Citywide ** Program RatePrograms Managed by Parks & RecreationRecreation ProgramsDirector of Parks & Recreation$170,508 52.28% $259,657 1,703 $152.52 31.0% 0.0% $199.77Recreation Manager 92,716 52.28% 141,192 1,703 82.93 31.0% 0.0% 108.63Recreation Coordinator64,766 52.28% 98,629 1,703 57.93 31.0% 0.0% 75.88Recreation Supervisor80,106 52.28% 121,989 1,703 71.65 31.0% 0.0% 93.85Ranger Maintenance Worker54,002 52.28% 82,237 1,703 48.30 31.0% 0.0% 63.27Supervising Administrative Assistant64,766 52.28% 98,629 1,703 57.93 31.0% 0.0% 75.88Administrative Assistant III59,878 52.28% 91,185 1,703 53.56 31.0% 0.0% 70.15Golf Maint Crew Coordinator64,766 52.28% 98,629 1,703 57.93 26.9% 0.0% 73.54Programs Managed by Public WorksParks & Landscape MaintenanceParks Maintenance Supervisor 88,296 52.28% 134,461 1,703 78.98 28.9% 0.0% 101.81Parks Maintenance Specialist 63,076 52.28% 96,055 1,703 56.42 28.9% 0.0% 72.73Maintenance Worker III-Parks 56,862 52.28% 86,592 1,703 50.86 28.9% 0.0% 65.57Urban Forest Sup/Arborist88,296 52.28% 134,461 1,703 78.98 28.9% 0.0% 101.81* Represents top step in range.** Recreation and public works administration costs are allocated as part of the citywide rate.Indirect Cost Allocation (Source: Mahoney & Associates)Leave BenefitsFY2019 CAPAmount PercentTotal Days (2080 hours)260Recreation ProgramsVacation Days(15)Citywide Indirect Costs ***1,081,78931.0%Holidays(12)Program Direct Costs3,491,823Sick (12 days @ 50%)(6)Productive Days227GolfProductive Hours1,816Citywide Indirect Costs167,48526.9%Breaks (30 minutes daily)(114)Program Direct Costs621,659Total Productive Hours1,703Parks & Landscape MaintenanceCitywide Indirect Costs1,138,92628.9%Paid Benefit RateProgram Direct Costs3,939,760Retirement (including UAL)32.87%Medicare1.45% *** Excludes direct costs of facilities use.Unemployment0.40%Group Insurance17.56%Total Paid Benefit Rate52.28%Indirect Cost Rate Item 10Packet Page 96
COMMUNITY DEVELOPMENT LABOR RATES Source: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRateCompensation Hours Rate Citywide** Program RatePrograms Managed by Community DevelopmentOperations SupportDirector of Community Development $170,508 52.28% $259,657 1,703 $152.52 45.3% 0.0% $221.60Supervising Administrative Assistant 64,766 52.28% 98,629 1,703 57.93 45.3% 0.0% 84.17Planning - 1,703Dep Dir-CDD-Long Range Planning137,306 52.28% 209,096 1,703 122.82 45.3% 20.7% 215.34Associate Planner86,164 52.28% 131,214 1,703 77.07 45.3% 20.7% 135.13Senior Planner92,716 52.28% 141,192 1,703 82.93 45.3% 20.7% 145.41Planning Technician59,878 52.28% 91,185 1,703 53.56 45.3% 20.7% 93.91Housing Programs Manager92,716 52.28% 141,192 1,703 82.93 45.3% 20.7% 145.41Administrative Assistant III59,878 52.28% 91,185 1,703 53.56 45.3% 20.7% 93.91Permit Technician II59,878 52.28% 91,185 1,703 53.56 45.3% 20.7% 93.91Building & SafetyDep Dir-CDD-Dev Review137,306 52.28% 209,096 1,703 122.82 17.5% 19.4% 172.41Chief Building Official137,306 52.28% 209,096 1,703 122.82 17.5% 19.4% 172.41Administrative Assistant III59,878 52.28% 91,185 1,703 53.56 17.5% 19.4% 75.18Permit Technician II59,878 52.28% 91,185 1,703 53.56 17.5% 19.4% 75.18Code Enforcement Officer II81,796 52.28% 124,563 1,703 73.16 17.5% 19.4% 102.71Plans Examiner86,164 52.28% 131,214 1,703 77.07 17.5% 19.4% 108.19Permit Services Coordinator80,106 52.28% 121,989 1,703 71.65 17.5% 19.4% 100.58Building Inspector II81,796 52.28% 124,563 1,703 73.16 17.5% 19.4% 102.71* Represents top step in range.** Program indirect costs are not allocated to support positions.Indirect Cost Allocation (Source: Mahoney & Associates)Leave BenefitsFY2019 CAPAmount PercentTotal Days (2080 hours) 260PlanningVacation Days(15)Citywide Indirect Costs1,438,467 45.3%Holidays(12)Sick (12 days @ 50%)(6)Program Indirect Costs Productive Days227Community Development Administration511,645 Productive Hours1,816Commissions & Committees32,292Breaks (30 minutes daily)(114)Total Program Indirect Costs543,93720.7%Total Productive Hours1,703Program Direct Costs2,631,478 Program Total 3,175,415 Paid Benefit RateBuilding & SafetyRetirement (including UAL)32.87% Citywide Indirect Costs438,66817.5%Medicare1.45%Unemployment0.40%Program Indirect Costs - Comm Dev Admin407,444 19.4%Group Insurance17.56%Program Direct Costs2,095,557 Total Paid Benefits Rate 52.28%Program Total 2,503,001 Indirect Cost Rate Item 10Packet Page 97
COMMUNITY DEVELOPMENT LABOR RATES (cont.) Source: 05/30/2019 Salary ScheduleRegular Paid HourlyAnnual Benefit Total Productive HourlyBilling* SalaryRateCompensation Hours Rate Citywide** Program RatePrograms Managed by Public WorksEngineeringSupervising Civil Engineer 112,710 52.28% 171,640 1,703 100.82 30.5% 0.0% $131.56Senior Civil Engineer 102,206 52.28% 155,644 1,703 91.42 30.5% 0.0% 119.30Engineering Inspector IV 98,098 52.28% 149,388 1,703 87.75 30.5% 0.0% 114.50Engineer III 98,098 52.28% 149,388 1,703 87.75 30.5% 0.0% 114.50Engineering Technician III 71,838 52.28% 109,398 1,703 64.26 30.5% 0.0% 83.85Construction Engineering Manager 112,710 52.28% 171,640 1,703 100.82 30.5% 0.0% 131.56Programs Managed by AdministrationEconomic DevelopmentEconomic Development Manager112,710 52.28% $171,640 1,703 $100.82 35.6% 0.0% $136.69Administrative Assistant III59,878 52.28% 91,185 1,703 53.56 35.6% 0.0% 72.62Adminstrative Analyst80,106 52.28% 121,989 1,703 $71.65 35.6% 0.0% $97.15Natural Resource Protection- Natural Resources Manager112,710 52.28% 171,640 1,703 100.82 35.6% 0.0% 136.69City Biologist97,370 52.28% 148,279 1,703 87.10 35.6% 0.0% 118.09* Represents top step in range.** Public works and city administration costs are allocated as part of the citywide rate.Indirect Cost Allocation (Source: Mahoney & Associates)Leave BenefitsFY2019 CAPAmount PercentTotal Days (2080 hours) 260 Engineering-Development ReviewVacation Days(15) Citywide Indirect Costs625,102Holidays(12) Program Direct Costs2,049,91730.5%Sick (12 days @ 50%)(6) Productive Days227 Economic HealthProductive Hours1,816 Citywide Indirect Costs107,50535.6%Breaks (30 minutes daily)(114) Program Direct Costs302,094Total Productive Hours1,703Natural Resource ProtectionCitywide Indirect Costs308,4730.0%Paid Benefit RateProgram Direct Costs0Retirement32.87% Medicare1.45%Unemployment0.40%Group Insurance17.56%Total Paid Benefits Rate52.28%Indirect Cost Rate Item 10Packet Page 98
GENERAL GOVERNMENT LABOR RATESSource: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnual Benefit Total Productive HourlyBilling* Salary Rate Compensation Hours Rate Citywide** Program RateAdministrationCity Manager $218,374 52.28% $332,550 1,703 $195.33 22.8% 0.0% $239.91Assistant City Manager196,144 52.28% 298,697 1,703 175.45 22.8% 0.0% 215.49Asst to City Manager107,328 52.28% 163,444 1,703 96.00 22.8% 0.0% 117.91Administration Executive Assistant62,920 52.28% 95,817 1,703 56.28 22.8% 0.0% 69.12City Clerk112,710 52.28% 171,640 1,703 100.82 22.8% 0.0% 123.82Deputy City Clerk II64,766 52.28% 98,629 1,703 57.93 22.8% 0.0% 71.15AttorneyCity Attorney206,622 52.28% 314,653 1,703 184.82 22.8% 0.0% 227.00Assistant City Attorney II147,576 52.28% 224,735 1,703 132.00 22.8% 0.0% 162.13Legal Assistant/Paralegal68,640 52.28% 104,528 1,703 61.40 22.8% 0.0% 75.41FinanceDirector of Finance170,508 52.28% 259,657 1,703 152.52 22.8% 0.0% 187.32Accounting Manager/Controller120,614 52.28% 183,676 1,703 107.89 22.8% 0.0% 132.51Supervising Acct Assistant64,766 52.28% 98,629 1,703 57.93 22.8% 0.0% 71.15Senior Accountant88,296 52.28% 134,461 1,703 78.98 22.8% 0.0% 97.00Financial Analyst80,106 52.28% 121,989 1,703 71.65 22.8% 0.0% 88.01Principal Budget Analyst97,370 52.28% 148,279 1,703 87.10 22.8% 0.0% 106.97Accounting Assistant III56,862 52.28% 86,592 1,703 50.86 22.8% 0.0% 62.47Information TechnologyInformation Technology Manager128,336 52.28% 195,436 1,703 114.79 22.8% 0.0% 140.99Information Technology Supp Service Sup80,106 52.28% 121,989 1,703 71.65 22.8% 0.0% 88.01Information Technology Assistant59,878 52.28% 91,185 1,703 53.56 22.8% 0.0% 65.78Information Services Supervisor97,370 52.28% 148,279 1,703 87.10 22.8% 0.0% 106.97Network Administrator90,740 52.28% 138,183 1,703 81.16 22.8% 0.0% 99.69Database Administrator90,740 52.28% 138,183 1,703 81.16 22.8% 0.0% 99.69Network Services Supervisor102,206 52.28% 155,644 1,703 91.42 22.8% 0.0% 112.28GIS Specialist II86,164 52.28% 131,214 1,703 77.07 22.8% 0.0% 94.66Human ResourcesDirector of Human Resources170,508 52.28% 259,657 1,703 152.52 22.8% 0.0% 187.32Human Resources Analyst II88,296 52.28% 134,461 1,703 78.98 22.8% 0.0% 97.00Human Resource Manager97,370 52.28% 148,279 1,703 87.10 22.8% 0.0% 106.97Human Resources Specialist65,104 52.28% 99,143 1,703 58.23 22.8% 0.0% 71.52Human Resources Admin Assistant III62,920 52.28% 95,817 1,703 56.28 22.8% 0.0% 69.12* Represents top step in range.** All general government program indirect costs are allocated as part of the citywide rate. Indirect Cost Rate Item 10Packet Page 99
GENERAL GOVERNMENT LABOR RATES (cont.)Source: 05/30/2019 Salary ScheduleRegularPaid HourlyAnnual Benefit Total Productive HourlyBilling* Salary Rate Compensation Hours Rate Citywide** Program RatePrograms Managed by Public WorksPublic Works AdministrationDirector of Public Works 170,508 52.28% 259,657 1,703 152.52 22.8% 0.0% 187.32Dep Dir-PW/City Engineer 144,222 52.28% 219,628 1,703 129.00 22.8% 0.0% 158.44Administrative Analyst80,106 52.28% 121,989 1,703 71.65 22.8% 0.0% 88.01Supervising Administrative Assistant64,766 52.28% 98,629 1,703 57.93 22.8% 0.0% 71.15Administrative Assistant III59,878 52.28% 91,185 1,703 53.56 22.8% 0.0% 65.78Building MaintenanceFacilities Maintenance Supervisor88,296 52.28% 134,461 1,703 78.98 22.8% 0.0% 97.00Facilities Maintenance Technician70,122 52.28% 106,785 1,703 62.72 22.8% 0.0% 77.04Maintenance Worker I51,272 52.28% 78,079 1,703 45.86 22.8% 0.0% 56.33Vehicle and Equipment MaintenanceFleet Maintenance Supervisor88,296 52.28% 134,461 1,703 78.98 22.8% 0.0% 97.00Heavy Equipment Mechanic64,766 52.28% 98,629 1,703 57.93 22.8% 0.0% 71.15* Represents top step in range.** All general government program indirect costs are allocated as part of the citywide rate.Leave BenefitsTotal Days (2080 hours)260Rate Calculation Data (Source: Mahoney & Associates)Vacation Days(15)Total Exp89,616,792 Holidays(12)CS Dept ExpSick (12 days @ 50%)(6)1011001 City Administration 1,150,564 Productive Days2271011501 City Attorney 705,105 Productive Hours1,8161011021 City Clerk668,355 Breaks (30 minutes daily)(114)1012001 Financial - Admin(only) 885,100 Total Productive Hours1,7031011101 Network Services2,284,252 1011102 IT Support Services207,284 1011103 Information Services553,125 Paid Benefit Rate1012006 Finance Support Services160,507 Retirement (including UAL)32.87%1013001 Human Resources 1,307,603 Medicare1.45%1013002 Risk Management 3,662,499 Unemployment0.40%1013003 Wellness Program 14,236 Group Insurance17.56%1015001 Public Works Admin 991,570 Total Paid Benefit Rate52.28%1015005 Facilities Maintenance1,215,167 1015008 Fleet1,197,319 1015010 Transportation Plan/Eng 896,897 15,899,583 Citywide Exp73,717,209 Citywide CAP(FY19)16,823,792 16,823,792 73,717,209 22.82% Indirect Cost Rate Citywide CAP (FY19)Citywide ExpItem 10Packet Page 100