HomeMy WebLinkAbout8.1 Review of User Fee Study and Cost Allocation Planr
DUBLIN
CALIFORNIA
STAFF REPORT
CITY COUNCIL
DATE: .Line 4, 2024
TO: Honorable Mayor and City Councilmembers
FROM: Linda Smith, City Manager
SU B.ECT : Review of User Fee Study and Cost Allocation Plan
Prepared by: Darlynn Haas, Management Analyst 11
EXECUTIVE SUMMARY:
Agenda Item 8.1
The City's User Fee Cost Recovery Policy calls for a comprehensive user fee study to be conducted
at least every five years to assure that user fees reflect the City's underlying costs. The current fee
and cost recovery model was adopted by the City Council in June 2018. On December 19, 2023, the
City engaged Matrix Consulting Group, Ltd to conduct both a User Fee Study and a Cost Allocation
Plan. The City Council will receive the results of the two reports prior to considering adoption of a
new master fee schedule. A public hearing to adopt the master fee schedule is scheduled for June
18, 2024.
STAFF RECOMMENDATION:
Receive the reports and provide input.
FINANCIAL IMPACT:
The financial impact will be based on activity levels after the new fees are adopted and in place.
Based on activity levels from Fiscal Year 2023-24, charging the full cost of providing services
would result in $907,751 in fee revenue and entirely offset City costs. A partial cost recovery, as
recommended by Staff, results in $570,679 in revenue, equating to a subsidy of $337,072.
DESCRIPTION:
The City's current fee and cost recovery model was developed using data from Fiscal Year 2017-18
and was adopted by the City Council in June 2018. Since then, certain fees have been updated
annually to keep pace with increases in the City's costs for providing services, based on changes in
the preceding December Consumer Price Index (Bureau of Labor Statistics, San Francisco -Oakland
Urban Wage Earners and Clerical Workers), as prescribed by the City's User Fee Policy.
Local governments in California are permitted by State law to charge no more than the full cost of
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providing the fee -related services to those who receive the benefit of the service. To calculate the
full cost, it is necessary to study both the direct cost of providing services (e.g., staff time and
equipment), as well as the indirect, or administrative, costs. Conducting a User Fee Study is the
typical method agencies use to calculate direct costs, while a Cost Allocation Plan (CAP) calculates
indirect costs. These two products must adhere to audit standards so that user fees are reasonable
and defensible. In December 2023, the City engaged Matrix Consulting Group, Ltd to prepare the
User Fee Study and CAP.
Overview - User Fee Study Results
In the User Fee Study (titled Cost Recovery Study Report of Findings - Attachment 1), Matrix lists
the current recovery rate for each department (Attachment 1, page 2). It is important to note that
the protocol for the Fee Study reflects the Fiscal Year 2023-24 Adopted Budget for estimating
costs and activity levels for services provided; therefore, the identification of cost recovery levels
is a snapshot based on the data from that specific year. If costs are not fully recovered from the
fees collected, then the difference would be a subsidy from the City's General Fund. A summary of
costs compared to revenues recovered is presented in Table 1.
Table 1. Current Departmental Recovery Rate
User Fee
(A) Costs, User
(B) Current
(C)
(D) Current
Departments/Divisions
Fee Service
Revenue
Difference
Recovery
Percentage
Building
Engineering
Finance
Fire
Housing
Planning
Police
Total
$4,711,585
$512,382
$311,180
$386,201
$61,640
$147,130
$97,850
$6,227,968
$4,264,214
$376,390
$137,967
$376,337
$54,180
$61,077
$50,052
$5,320,217
($447,371)
($135,992)
($173,213)
($9,864)
($7,460)
($86,053)
($47,798)
($907,751)
91%
73%
44%
97%
88%
42%
51%
85%
Table 1 shows that the City's full cost to provide fee -related service is $6.2 million, which is $0.9
million lower than revenue collected, equating to an overall recovery rate of 85%. The current
recovery level for individual departments ranges from 42% in Planning to 97% in Fire.
Proposed Application of Fee Study Results
The Fee study includes lists of user fees by department (Attachment 1 -Sections 5-12). Each
department section has a Fee Schedule Modification and Detailed Results area. The Fee Schedule
Modification area describes fees that are proposed to be added, removed, and/or expanded. The
Detailed Results area shows the current fee, the full cost of providing the related service, and the
difference. New fees being proposed because of this study are denoted as "New" in the Current Fee
Description column.
Notable Items
Because these studies are typically conducted every five years, agencies can see dramatic
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differences in fees. The studies incorporate not only current personnel costs, but current
department staffing structures, as well as current software and other technologies used in
providing the services.
Subsidized Fees
The City's User Fee Policy (Attachment 4) allows for costs to not be the sole consideration in
determining how much the City will charge for a service it provides. It further details which
factors to consider when determining an appropriate cost recovery level. The main factors used
to determine which fees to subsidize are:
1. Health and Safety (service recipient vs. service driver) - For services associated with
regulated activities, development review, code enforcement), from which the community
primarily benefits for the need for the service. (e.g., a Water Heater Permit)
2. City Public Policy/Objective - For services that related to City policies and Council goals
focused on long term improvements to community quality of life. (e.g., the Business
License Fee)
3. Feasibility of Collection - For services where collecting of fees should be as simple as
possible in order to reduce the administrative cost of collection. (e.g., Towed/Stored
Vehicle Release)
4. State Law - (e.g., Police Reports)
5. Impact on Demand (Elasticity) - At full cost recovery, pricing may significantly impact
demand and may negatively impact lower -income groups. (e.g., Passport Photo Fee)
Attachment 3 list fees identified by Staff as needing discussion about potentially charging less -
than -full cost recovery. The results of these recommendations are summarized by department in
the below table. It should be noted that some fees are set by statute and cannot be adjusted to
full cost recovery.
Table 2. Recommended Subsidy Levels, by Department
User Fee
(A) Costs, User
(B) Revenue at
(D) Cost
Departments/Divisions
Fee Service
Proposed Fees
(C) Subsidy
Recovery
Building
Engineering
Finance
Fire
Housing
Planning
Police
Total
$4,711,585
$512,382
$311,180
$386,201
$61,640
$147,130
$97,850
$6,227,968
$4,670,043
$512,382
$137,967
$386,201
$61,640
$73,366
$49,297
$5,890,896
$41,542
$0
$173,213
$0
$0
$73,764
$48,553
$337,072
99%
100%
44%
100%
100%
50%
50%
95%
The City of Dublin's new fee study identifies several items or areas that are notable and warrant
discussion. These are described below.
Time and Materials Billing Rates
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The City charges hourly rates for employees performing services on a time -and -materials basis.
Table 3 shows the hourly rates currently being charged for City staff work, the newly calculated,
full hourly cost of providing the related services, and the percentage change between the two.
User Fee
Departments/Divisions
Building
Engineering
Engineering Inspection
Planning
Table 3. Hourly Rates
Current Hourly
Rates
$255.00
$350.00
$279.00
$330.00
New Full Cost Hourly
Rates (Based on Fee
Study)
$290.00
$355.00
$331.00
$337.00
% Change
12%
1%
16%
2%
The hourly rates in the table above include the blended hourly rates of Staff performing the work
in these functions, as well as an indirect cost rate, such as costs from central service departments
such as Finance and Human Resources, as applicable to each department.
Overhead Rates
Many of Dublin's development -related services are provided by external contractors. In these
cases, the customer pays the cost incurred by the City plus an overhead rate to cover the City cost
of overseeing the contractor and the work performed. Table 4 shows the overhead rates currently
being charged for development work and the newly calculated full overhead rate, as well as the
percentage change between the two.
Table 4. Overhead Rates
User Fee
Departments/Divisions
Building
Engineering
Planning
Citywide General
Current
Overhead Rate
30%
26%
30%
64.80%
New Full Cost Overhead
Rate (Based on Fee
Study)
45%
46%
45%
24.48%
Change
15%
20%
15%
(40.32%)
Credit Card Fee
The City is assessed a fee on all credit card charges, and historically, has absorbed this fee as a cost
of doing business. However, with a significant shift to online payments and the increased use of in -
person contactless payments, the number of credit card transactions has continued to grow.
Applying a 3% charge to such transactions would allow the City to recover these charges
(equating to about $130,000).
Technology Fee
The City is currently in the process of upgrading its Land Use and Permitting system, a component
of the Enterprise Resource Planning system. Due to the high cost involved with these systems,
Staff requested that Matrix identify potential ways to offset this cost in the future when the system
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reaches the end of its useful life. One way to accomplish that is to charge a technology fee on
development permits. Matrix determined that a 2% fee added to the cost of a permit would allow
the City to accumulate adequate funds ($1.5 million over 10 years) to replace the system. This is a
practice currently in place in both Hayward (6%) and Livermore (2%).
EV Charging Fees
Currently the City charges $0.33 per kilowatt-hour on its Level 2 chargers at City facilities,
equating to $0.99 per charging hour (the current Level 2 chargers typically produce a minimum of
three kilowatts per hour, though this can vary by vehicle). The current fee was established to
cover the cost of electricity, but it does not cover the maintenance agreements or surcharges by
the charging vendors. While the actual cost of this service varies by location and vendor, it is
believed the City would need to charge between $0.75 - $0.80 per kilowatt-hour to cover all costs.
This means that a customer could pay $2.40 per charging hour in Dublin. Rates charged by
selected other agencies are shown on page 13 of the Fee Study.
Overview - Cost Allocation Plan (CAP1
The CAP is an accounting report that calculates the City's indirect, or overhead, costs as expressed
by a percentage rate. This rate is then applied to fee -related service costs to identify the total cost
of providing services. Administrative costs are derived from departments that support more than
one program area and are not easily identifiable to specific activities (e.g. Finance and Human
Resources).
The indirect rate is also utilized for new fees that are developed before the next user fee study is
conducted, and for overhead charges on other services not shown in the Master Fee Schedule.
Conclusion
Staff will incorporate the fees shown in this report, including any adjustments the City Council
makes, into the new Master Fee Schedule. The Public Hearing to adopt the Master Fee Schedule
has been noticed for June 18, 2024. Per State Law, all new or increased development -related fees
cannot become effective until 60 days after their adoption. At the June 18, 2024 Public Hearing,
Staff will recommend that all non -development fees become effective July 1, 2024, and that
development fees become effective September 1, 2024.
STRATEGIC PLAN INITIATIVE:
Strategy 4: Organizational Health
Objective 4E: Complete an update to the User Fee Study.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
The City Council Agenda was posted.
ATTACHMENTS:
1) Report on Cost of Services (User Fee) Study
2) Full Cost Allocation Plan
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3) Subsidized Fee Recommendations
4) User Fee Cost Recovery Policy
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Attachment 1
Report on Cost of Services (User Fee) Study
CITY OF DUBLIN, CALIFORNIA
FINAL REPORT
May 2024
matrix
consulting group
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Attachment 1
Table of Contents
1. Introduction and Executive Summary 1
2. Legal Framework and Policy Considerations 5
3. User Fee Study Methodology 8
4. Results Overview 11
5. General & Administrative 12
6. Finance 14
7. Police 17
8. Fire 20
9. Housing 23
10. Planning 25
11. Building 29
12. Public Works 34
13. Technology Surcharge 38
14. Cost Recovery Considerations 40
Appendix — Comparative Survey 44
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Cost of Services (User Fee) Study Report City oftBl1finA
1. Introduction and Executive Summary
The report, which follows, presents the results of the Cost of Services (User Fee) Study
conducted by the Matrix Consulting Group for the City of Dublin, California.
Project Background and Overview
The City of Dublin has not conducted a comprehensive fee analysis since 2017. The
purpose of this study was to evaluate time and cost assumptions and determine the full
cost (direct and indirect) of providing City services based on the current organizational
structure and processes. The project team analyzed the cost -of -service relationships that
exist between fees for service activities in the following areas: City Clerk, Finance, Police,
Fire, Housing, Planning, Building, and Engineering / Public Works. The results of this Study
provide an updated understanding of current service levels and the maximum justifiable
cost for those services.
General Project Approach and Methodology
The methodology employed by the Matrix Consulting Group is a widely accepted "bottom
up" approach to cost analysis, where time spent per unit of fee activity is determined for
each position within a Department or Division. Once time spent for a fee activity is
determined, all applicable City costs are then considered in the calculation of the "full"
cost of providing each service. The following table provides an overview of the types of
costs included in establishing the "full" cost of services provided by the City:
Table 1: Overview of Cost Components
Cost Component Description
Direct Fiscal Year 2024 Budgeted salaries, benefits, and allowable expenditures.
Indirect Division, departmental, and Citywide support.
Together, the cost components in the table above comprise the calculation of the total
"full" cost of providing any particular service, regardless of whether a fee for that service
is charged.
The work accomplished by the Matrix Consulting Group in the analysis of fees for service
involved the following steps:
Department / Division Staff Interviews: The project team interviewed department
/ division staff regarding their needs for clarification to the structure of existing
fee items, or for addition of new fee items.
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Cost of Services (User Fee) Study Report City ofinibl bred
Data Collection: Data was collected for each permit / service, including time
estimates. In addition, all budgeted costs and staffing levels for Fiscal Year 2024
were entered into the Matrix Consulting Group's analytical software model.
Cost Analysis: The full cost of providing each service included in the analysis was
established.
Review and Approval of Results with City Staff: Department and City management
has reviewed and approved these documented results.
A more detailed description of user fee methodology, as well as legal and policy
considerations are provided in subsequent chapters of this report.
Summary of Results
When comparing FY24 fee -related budgeted expenditures with fee -related revenue from
FY23, the City is under -recovering its costs by approximately $908,000 or recovering 85%
of its costs. The following table shows by major service area: the revenue collected, the
total annual cost, the resulting difference, and the resulting cost recovery percentage.
Table 2: Annual Cost Recovery Analysis
Current Fee -related Cost
Service Area Revenue' Cost2 Difference Recovery %
Building $4,264,214 $4,711,585 ($447,371) 91%
Engineering $376,390 $512,382 ($135,992) 73%
Finance $137,967 $311,180 ($173,213) 44%
Fire $376,337 $386,201 ($9,864) 97%
Housing $54,180 $61,640 ($7,460) 88%
Planning $61,077 $147,130 ($86,053) 42%
Police $50,052 $97,850 ($47,798) 51%
Total $5,320,217 $6,227,968 ($907,751) 85%
The Building Division's deficit of $447,000 has the largest dollar value, primarily due to
permits for valuation -based projects. Reviewing those fees will allow the City to achieve
greater cost recovery. The next largest under -recovery is in relation to Finance fees at
$173,000 due to business license registrations and annual renewals. Reviewing and
updating that fee structure will help the City account for that deficit.
The detailed documentation of this study will show an over -collection for some fees (on
a per unit basis), and an undercharge for most others. The results of this analysis provide
1 This revenue is based on taking FY23 workload information and multiplying it against current fees to calculate the projected revenue.
2 Fee -related cost represents for that same workload information multiplying it against the full cost calculated in the study. It will not
tie to the total departmental expense, as it is meant to tie to the total fee -related cost incurred based upon application and permits
processed.
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Cost of Services (User Fee) Study Report City oftBl1finA
each Department and the City with guidance on how to right -size their fees to ensure that
each service unit is set at an amount that does not exceed the full cost of providing that
service. The display of the cost recovery figures shown in this report are meant to provide
a basis for policy development discussions among Council members and City staff, and
do not represent a recommendation for where or how the Council should act. The setting
of the "rate" or "price" for services, whether at 100 percent full cost recovery or lower, is
a policy decision to be made only by the Council, with input from City staff and the
community.
Considerations for Cost Recovery Policy and Updates
The Matrix Consulting Group recommends that the City use the information contained in
this report to make any necessary updates to their formal Cost Recovery polices and
continue with their annual updates to fees for service.
1 Adopt a Formal Cost Recovery Policy
The Government Finance Officers Association's (GFOA) best practices for Establishing
Government Charges and fees states that governmental entities should adopt formal
policies regarding charges and fees which include the jurisdiction's intention to recover
the full cost or partial costs of providing services, sets forth circumstances under which
the jurisdiction might set a charge or fee at less than or more than 100% of full cost, and
outlines the considerations that might influence the jurisdiction's pricing decision.
The City of Dublin already has a formalized cost recovery policy in place for its fees,
including department specific policies focusing on Parks and Recreation as well as other
service areas. The City should review the updated results in the context of that policy and
make any adjustments to the policy to reflect the updated cost recovery levels and goals.
2 Continue Annual Fee Update / Increase Mechanism
The purpose of a comprehensive update is to completely revisit the analytical structure,
service level estimates and assumptions, and to account for any major shifts in cost
components or organizational structures that have occurred since the City's previous
analysis.
GFOA best practices for Establishing Government Charges and Fees states that
governmental entities should review, and update charges and fees periodically based on
factors such as the impact of inflation, other cost increases, adequacy of cost recovery,
use of services, and the competitiveness of current rates to avoid large infrequent fee
increases. Therefore, it is recommended the City continue the practice of conducting
comprehensive analyses every five to seven years as this practice captures any changes
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Cost of Services (User Fee) Study Report City oftBl1finA
to organizational structure, processes, code amendments, as well as any new service
areas.
In between comprehensive updates, the City should continue to utilize published industry
economic factors such as Consumer Price Index (CPI) or other regional factors to update
the cost calculations established in the Study on an annual basis. Utilizing an annual
increase mechanism ensures that the City receives appropriate fee increases that reflect
growth in costs. This annual increase factor should be consistent across all departments
/ services and be agreed upon by City Council.
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Cost of Services (User Fee) Study Report City off bl/a 6A
2. Legal Framework and Policy Considerations
This section of the report is intended to provide an overview regarding overall legal rules
and regulations as well as general policy considerations for fees for service. A "user fee"
is a charge for service provided by a governmental agency to a public citizen or group. In
California, several constitutional laws such as Propositions 13, 4, and 218, State
Government Codes 66014 and 66016, and more recently Prop 26 and the Attorney
General's Opinion 92-506 set the parameters under which the user fees typically
administered by local government are established and administered. Specifically,
California State Law, Government Code 66014(a), stipulates that user fees charged by
local agencies "...may not exceed the estimated reasonable cost of providing the service
for which the fee is charged".
General Principles and Philosophies Regarding User Fees
Local governments are providers of many types of general services to their communities.
While all services provided by local government are beneficial to constituents, some
services can be classified as globally beneficial to all citizens, while others provide more
of a direct benefit to a specific group or individual. The following table provides examples
of services provided by local government within a continuum of the degree of community
benefit received:
Table 3: Services in Relation to Benefit Received
"Global" Community Benefit
"Global" Benefit and an
Individual or Group Benefit
• Police • Parks and Recreation
• Park Maintenance • Fire Prevention
• Fire Suppression
Individual or Group Benefit
• Building Permits
• Planning and Zoning Approval
• Site Plan Review
• Engineering Development
Review
• Facility Rentals
Funding for local government is obtained from a myriad of revenue sources such as
taxes, fines, grants, special charges, user fees, etc. In recent years, alternative tax
revenues, which typically offset subsidies for services provided to the community, have
become increasingly limited. These limitations have caused increased attention on user
fee activities as a revenue source that can offset costs otherwise subsidized (usually) by
the general fund. In Table 3, services in the "global benefit" section tend to be funded
primarily through voter approved tax revenues. In the middle of the table, one typically
finds a mixture of taxes, user fee, and other funding sources. Finally, in the "individual /
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Cost of Services (User Fee) Study Report City of'i3 bb"Ilir6A
group benefit" section of the table, lie the services provided by local government that are
typically funded almost entirely by user fee revenue.
The following are two central concepts regarding the establishment of user fees:
Fees should be assessed according to the degree of individual or private benefit
gained from services. For example, the processing and approval of a land use or
building permit will generally result in monetary gain to the applicant, whereas
Police services and Fire Suppression are examples of services that are essential
to the safety of the community at large.
A profit -making objective should not be included in the assessment of user fees.
In fact, California laws require that the charges for service be in direct proportion
to the costs associated with providing those services. Once a charge for service is
assessed at a level higher than the actual cost of providing a service, the term
"user fee" no longer applies. The charge then becomes a tax subject to voter
approval.
Therefore, it is commonly accepted that user fees are established at a level that will
recover up to, and not more than, the cost of providing a particular service.
General Policy Considerations Regarding User Fees
Undoubtedly, there are programs, circumstances, and services that justify a subsidy from
a tax based or alternative revenue source. However, it is essential that jurisdictions
prioritize the use of revenue sources for the provision of services based on the continuum
of benefit received.
Within the services that are typically funded by user fees, the Matrix Consulting Group
recognizes several reasons why City staff or the Council may not advocate the full cost
recovery of services. The following factors are key policy considerations in setting fees
at less than 100 percent of cost recovery:
Limitations posed by an external agency. The State or an outside agency will
occasionally set a maximum, minimum, or limit the jurisdiction's ability to charge
a fee at all. An example includes time spent copying and retrieving public
documents and / or transportation permits.
Encouragement of desired behaviors. Keeping fees for certain services below full
cost recovery may provide better compliance from the community. For example, if
the cost of a permit for changing out a water heater in a residential home is higher
than the cost of the water heater itself, many citizens will avoid pulling the permit.
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Cost of Services (User Fee) Study Report City oftBl1finA
Benefit received by user of the service and the community at large is mutual.
Many services that directly benefit a group or individual equally benefit the
community as a whole. Examples include design review, historical dedications,
and certain types of special events.
The Matrix Consulting Group recognizes the need for policies that intentionally subsidize
certain activities. The primary goals of a User Fee Study are to provide a fair and equitable
basis for determining the costs of providing services and ensure that the City complies
with State law.
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Cost of Services (User Fee) Study Report City ofttaBI Pe16d
3. User Fee Study Methodology
The Matrix Consulting Group utilizes a cost allocation methodology commonly known
and accepted as the "bottom -up" approach to establishing User Fees. The term means
that the cost is calculated for each fee or line -item individually based upon the level of
effort associated with that particular fee. The following chart describes the components
of a full cost calculation:
Time Assumption by
Position
x
Fully Burdened Hourly
Rate
The following subsections discuss the two components of the basis of the full cost.
Time Estimation
Utilization of time estimates is a reasonable and defensible approach, especially since
experienced staff members who understand service levels and processes unique to the
City developed these estimates. The project team worked closely with City staff in
developing time estimates with the following criteria:
Estimates are representative of average times for providing services. Extremely
difficult or abnormally simple projects are not factored in the analysis.
Estimates reflect the time associated with the position or positions that typically
perform a service.
Estimates provided by staff are reviewed and approved by the department /
division, and often involve multiple iterations before a Study is finalized.
Estimates are reviewed by the project team for "reasonableness" against their
experience with other agencies.
Estimates are not based on time and motion studies, as they are not practical for
the scope of services and time frame for this project.
Estimates match the current or proposed staffing levels to ensure there is no over -
allocation of staff resources to fee and non -fee related activities.
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Cost of Services (User Fee) Study Report City oftblitfi 16d
The Matrix Consulting Group agrees that while the use of time estimates is not perfect, it
is the best alternative available for setting a standard level of service on which to base a
jurisdiction's fees for service while meeting the requirements of California law.
The alternative to time estimating is actual time tracking, often referred to billing on a
"time and materials" basis. Except in the case of anomalous or sometimes very large and
complex projects, the Matrix Consulting Group believes this approach to not be cost
effective or reasonable for the following reasons:
Accuracy in time tracking is compromised by the additional administrative burden
required to track, bill, and collect for services in this manner.
Additional costs are associated with administrative staff's billing, refunding, and
monitoring deposit accounts.
Customers often prefer to know the fees for services in advance of applying for
permits or participating in programs.
Departments can better predict revenue streams and staff needs using
standardized time estimates and anticipated permit volumes.
Situations arise where the size and complexity of a given project warrants time tracking
and billing on a "time and materials" basis. The Matrix Consulting Group has
recommended taking a deposit and charging Actual Costs for such fees as appropriate
and itemized within the current fee schedule.
Fully Burdened Hourly Rates
The fully burdened hourly rates calculated through this study include the following
components:
Salaries: FY24 Budgeted salaries were utilized and consolidated at the positional
level.
Benefits: FY24 Budgeted benefits were utilized and consolidated at the positional
level.
Productive Hours: Based on the City of Dublin's current personnel system rules,
working or productive hours were calculated. This means taking the 2,080 starting
hours and reducing the hours by vacation, sick, holidays, trainings, and
administrative leave.
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Cost of Services (User Fee) Study Report City oftBl1finA
Departmental / Divisional Overhead: This captures any internal service charges or
operating supply costs such as vehicles, supplies, etc. Additionally, this
component includes the cost associated with support from Director,
Administrative and Analytical staff that do not directly work on fees.
Citywide Overhead: This captures support provided by City Council, City Manager,
City Clerk, City Attorney, Finance, and Human Resources. The costs are based
upon the City's FY24 indirect cost allocation plan (provided under separate cover).
Together these components result in the generation of fully burdened hourly rates by
position / classification and / or department / division. These rates were multiplied
against the time assumptions to calculate the full cost of services noted in this report.
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Cost of Services (User Fee) Study Report City oftBl1finA
4. Results Overview
The motivation behind a cost of services (User Fee) analysis is for the City and
Departmental staff to maintain services at a level that is both accepted and effective for
the community, and also to maintain control over the policy and management of these
services.
It should be noted that the results presented in this report are not a precise measurement.
In general, a cost -of -service analysis takes a "snapshot in time", where a fiscal year of
financial and operational information is utilized. Changes to the structure of fee names,
along with the use of time estimates allow only for a reasonable projection of subsidies
and revenue. Consequently, City and Department staff should rely conservatively upon
these estimates to gauge the impact of implementation going forward.
Discussion of results in the following chapters is intended as a summary of extensive and
voluminous cost allocation documentation produced during the Study. Each chapter will
include detailed cost calculation results for each major permit category including the
following:
Modifications: discussions regarding any proposed revisions to the current fee
schedule, including elimination or addition of fees.
"Per Unit" Results: comparison of the full cost of providing each unit of service to
the current fee for each unit of service (where applicable).
Annualized Results: utilizing volume of activity estimates annual subsidies and
revenue impacts were projected.
The full analytical results were provided to City staff under separate cover from this
summary report.
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Cost of Services (User Fee) Study Report City of'niblitii? ,
5. General & Administrative
The General and administrative section includes fees such as photocopies, election
filings, passport -related fees, etc. The following subsections discuss fee schedule
modifications and detail per unit results for each major service area.
Fee Schedule Modifications
In discussions with staff, the following modifications to the Division's fee schedule were
proposed:
New Fees: The following fees were proposed to be added as these are services
the Department currently offers or will be offering soon but have not yet been
codified on their fee schedule:
- 'Digital Recording of Council Meeting'
- 'Passport Photo Fee'
Removed Fees: The following fees were proposed to be removed from the fee
schedule as they are no longer offered by the division, covered under other
services, or are no longer used by the community at large:
- 'Bound documents, reports including Budget; CAFR; etc.'
- 'Special Copies (Plans and Specifications For Construction, Maps, Aerial
Photographs)'
These proposed modifications to the fee schedule better reflect the services provided by
the City Clerk's office.
Detailea rtesults
The total cost calculated for each service includes direct staff costs and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
Table 4: Total Cost Per Unit Results — City Clerk Fees
Fee Name Current Fee Total Cost Difference
Section 1.0: General & Administrative
Photocopies — (first page or 1-page document) $0.50 $0.50 $0.00
Photocopies — (each additional page) $0.10 $0.10 $0.00
Mailing of photocopies Actual Postage Costs
Retrieval of public documents No Charge — Included in per page cost
Digital Recording of Council Meeting New $0.50 N/A
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Fee Name Current Fee Total Cost Difference
Copies of Political Retorm Act 1974 Documents $0.10 $0.10 SO
Political Reform Act Retrieval4 $5 $5 $0
General Overhead 64.80% 24.48% 40.32%
Equivalent Fees and Charges As determined by N/A
City Manager
Electric Vehicle Charging Station Fee $0.33 $0.725 ($0.39)__
Passport Execution Fee6 $35.00 $35.00 $0
Passport Photo Fee New $31 N/A
Several of the current fees are set by the state or outside entities, while others only incur
material costs. The cost recovery impacts of City Clerk fees are minimal overall.
Annual Revenue Impact
Due to various fees being set by the state and other fees being assessed sparingly, no
annual revenue impacts were calculated for this section.
Electric Vehicle Charging Station Fee
Currently, Dublin charges a fee of $0.33 per kWh for Electric Vehicle Charging with
surcharges of 1O% for ChargePoint or 15% for EV Connect. The City has internally
evaluated the cost of this to recover electricity charges. The following table shows how
the department's current fee compares to nearby jurisdictions.
Table 5: Electric Vehicle Charging Station Fee — Comparative Survey
Jurisdiction Fee Amount
Dublin $0.33 per kWH
Pleasanton $1.00 per hour
$1.00 per hour first 4 hrs; $5 / hr
between 6am-4pm; $1 / hour
San Leandro weekends / holidays/ 4pm-6am
San Ramon $.39 - $2.00 per kWH
Walnut Creek $0.16 - $1.00 per kWH
Pleasanton and San Leandro charge per hour rather than per kwh, while San Ramon and
Walnut Creek charge a range of rates that differ depending on the time and day of the
week. The City's current rate is on the lower end of rates charged by jurisdictions.
3 CA Government Code 81008
4 CA Government Code 81008
6 This cost was determined by the City in its own evaluation of this fee, and for ChargePoint the rate would be $0.80 and for EV Connect
it would be $0.75 per kWh as they have a surcharge that is assessed.
6 This fee is set by the state.
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6. Finance
Finance charges fees for services such as returned checks, impact fee credits, and
business licenses. Additionally, Economic Development also provides support in relation
to business licenses. Economic Development staff time has been accounted for in the
cost calculation of those services. The following subsections discuss fee schedule
modifications and detail per unit results for each major service area.
Fee Schedule Modifications
In discussions with both Finance and Economic Development staff, the following
modifications to the Division's fee schedule were proposed:
Removed Fees: The following fees were proposed to be removed from the fee
schedule as they are no longer covered in the City's code:
- Itinerant Business Registration (License)
- Temporary Business Registration (License)
- Master Business Registration (License)
Expanded Fees: The 'New Business Registration (License)' fees was expanded to
have an Inside and Outside category to differentiate the processing time involved.
These proposed modifications to the Finance fee schedule better reflect the services
being provided.
Detailed Results
The total cost calculated for each service includes direct staff costs? and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
Table 6: Total Cost Per Unit Results - Finance / Economic Development Fees
Current Total
Fee Name Fee Cost Difference
Section 1.1: Finance / Business License
First Returned Check Fee8 $25 $25 $0
Subsequent Returned Check Fee' $35 $35 $0
.................
Annual Business Registration (License) $29 $88 ($59)
Finance and Economic Development staff costs.
8 CA. Civil Code 1719 (a)(1)
9 CA. Civil Code 1719 (a)(1)
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Current Total
Fee Name Fee Cost Difference
New Business Registration (License) - Inside 106 180 74)
New Business Registration (License) - Outside 106 145 39)
Business License Transfer $70 $76 ($6)
Duplicate Business License $26 $38 ($12)
Delinquent Business License Processing Fee $29 $17 $12
Contract Retention Escrow Fee $73 $101 ($28)
Section 1.2: Administrative Fees - Impact Fee Credit Agreement
Administration
Impact Fee Credit Statement $137 $159 ($22)
Original/Transfer agreement to establish a Park Land/Affordable
Unit Impact Fee Credit $342 $249 $93
Original/Transfer agreement to establish a Traffic Impact or Park
Improvement Impact Fee Credit $342 $249 $93
Original/Transfer agreement to establish a Fire Impact Fee Credit $342 $249 $93
Impact Fee Credit Application Processing Fee $155 $186 ($31)
Impact Fee Credit Invoice Change Fee $194 $234 ($40)
Overall, the City is under recovering on Finance fees, ranging from a $6 loss on the
'Business License Transfer' fee to a loss of $74 on the 'New Business Registration
(License) — Inside' fee. The only fees showing an over recovery are the three
Original/Transfer agreement fees, and this is due to an increase in process efficiency as
the time has been reduced for processing those.
Annual Revenue Impact
Based on the prior year's workload information, and current fee -related expenditures,
annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected annual cost, and the resulting difference.
Table 7: Annual Results — Business Licenses
Fee Category
Annual Business Registration
New Business Licenses
Revenue at Fee -Related
Current Fee Cost Difference
$68,643 $208,427 ($139,784)
$69,324 $102,753 ($33,429)
Total $137,967 $311,180 ($173,213)
Finance has an annual cost recovery of 44%, which translates to about a $173,000 annual
deficit. Approximately $140,000 of the difference is accounted for by the issuance and
annual renewals of Annual Business Registrations, which only has a per unit deficit of
$59, but due to the sheer volume of businesses has a much larger impact.
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Credit Card Transaction Fee
The City of Dublin is assessed a fee from credit card companies for any transactions that
require the use of credit cards. To recover the costs associated with fees incurred, the
City is considering a surcharge on all transactions which are paid using a credit card.
Through this study, the project team worked with City staff to determine the appropriate
surcharge amount.
In order to calculate the surcharge, the project team divided total expenses billed to the
city by the credit card company by the total charges made against those credit card
transactions. The following table shows this calculation:
Table 8: Credit Card Transaction Fee Calculation
Category Amount
Credit Card Fee Charges $127,926
Credit Card Transaction Amount $3,921,250
Credit Card Fee Rate 3%
Based upon this calculation the City's full cost associated with credit card fees is 3%. As
part of this analysis, the project team conducted a comparative survey of other local
jurisdictions and their assessment of the Credit Card Transaction fee. Like other
comparative efforts, the survey below simply shows the fees charged by the jurisdiction
and does not include the basis upon which the other jurisdictions calculated or developed
their fee. The following table shows the results of this comparative analysis:
Table 9: Credit Card Transaction Fee — Comparative Survey
Jurisdiction Fee Amount
Livermore Actual Cost
San Leandro 2.5% of Fees Paid
San Ramon 2.9% of Fees Paid
....................................................................
Tracy Actual Cost
Of the surveyed jurisdictions, most charge similar to the calculated full cost at 5.14%.
While San Leandro and San Ramon both base their surcharge on a percentage of the fees
paid, Tracy and Livermore charge the actual cost of the credit card processing to the user.
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7. Police
The Police Department is responsible for maintaining and enforcing public safety within
the community. The City has in-house staff as well as contracts with Alameda County
Sheriff for protection services. The fees encompassed on their fee schedule relate to
fingerprinting, records subpoenas, vehicle releases, taxicab and massage parlor permits,
etc. The following subsections discuss fee schedule modifications and detailed per unit
results for the fee -related services provided by Police.
Fee Schedule Modifications
In discussions with staff, the following modifications to the Division's fee schedule were
proposed:
The following fees were proposed to be added as these are services have been added to
the code but have not yet been codified on their fee schedule:
- 'Massage Establishment — Employee Change Form'
- 'Massage Establishment - Amendment to Operations'
- 'Street Vending Permit'
- 'Street Vending Permit — Amendment'
- 'Vehicle Release - CA Vehicle Code 22651'
These proposed changes better reflect the services provided by Police.
Detailed Results
The total cost calculated for each service includes direct staff costs and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
Table 10: Total Cost Per Unit Results — Police Fees
Total
Fee Name Current Fee Cost Difference
Section 2.0: Police Services- General (Fingerprints / Records / Vehicles/ Development)
Livescan (Fingerprints) $34 $39 ($5)
Fingerprint Card $52 $58 ($6)
Police Report / Inspection Verification $5 $69 ($64)
Records Subpoena (Subpoena Duces Tecum)10 $15 $158 ($143)
Records subpoena: photos saved to CD $80 $158 ($78)
10 Ca. Govt Code 6254(f) (1) and (2)
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Fee Name
Visa Letter
Fix -It Ticket Sign -Off
Repossessed Vehicle Release"
Towed / Stored Vehicle Release
Vehicle Release - CA Vehicle Code 22651
Current Fee
77
10
15
$100
New
Total
Cost
43
26
$9
$94
$9
Difference
$34
($16)
$6
$6
N/A
Section 2.1: Police Services- Permits
Alcohol Beverage Control (ABC) — One Day Permit
Bingo Permit12
Dance Permit13
Fortune Teller Permit14
Gun Dealer Permit
Massage Establishment — Initia115
Massage Establishment — Yearly
Massage Establishment — Employee Change Form
Massage Establishment - Amendment to Operations
Parade Permit16
Peddler Permit17
Secondhand Dealer Permit18
Taxi Company (Owner) Permit - Initia119
Taxi Company (Owner) Permit — Renewal
Taxi Driver (Operator) Annual Permit
Tobacco Retailer License2)
Sidewalk Vending Permit
Sidewalk Vending Permit - Amendment
$94
$136
$136
$136
$273
$464
$296
New
New
$254
$273
$273
$273
$273
$273
$344
New
New
$187
$166
$200
$200
$357
$357
$293
$102
$102
$124
$124
$124
$286
$124
$124
$102
$102
$102
($93)
($30)
($64)
($64)
($84)
107
$3
N/A
N/A
$130
$149
$149
($13)
149
$149
$242
N/A
N/A
Section 2.2: Police Services- Hourly Rates
Sheriffs Technician
Sheriff's Deputy
Sheriff's Sergeant
$110 $119
$220 $213
$254 $255
($9)
$7
($1)
Police shows a mix of under and over recovery on their fees. The under recovery ranges
from a low of $5 for the 'Livescan (Fingerprints)' fee to a high of $143 for the 'Weapons
Subpoena' fee. The fees the City is showing the highest over recovery on is the 'Tobacco
Retailer License' with a surplus of $242.
Annual Revenue Impact
Based on the prior year's workload information, and current fee -related expenditures,
annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected annual cost, and the resulting difference.
11 Ca. Govt Code 41612
12 (Dublin Municipal Code Chapter 5.44)
13 (Dublin Municipal Code Chapter 5.52)
14 (Dublin Municipal Code Chapter 4.08)
15 (Dublin Municipal Code Chapter 4.20)
16 (Dublin Municipal Code Chapter 5.12)
17 (Dublin Municipal Code Chapter 4.16)
18 (Dublin Municipal Code Chapter 4.12)
19 (Dublin Municipal Code Chapter 6.76)
20 (Dublin Municipal Code Chapter 4.40)
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Table 11: Annual Results — Police Fees
Revenue at Fee -Related
Fee Category Current Fee Cost Difference
General $37,610 $85,901 ($48,291)
Permit $12,442 $11,950 $492
Total $50,052 $97,850 ($47,798)
Police has an annual cost recovery of 51%, which translates to about a $48,000 annual
deficit. Approximately $43,000 of the difference is due to the loss on 'Police Report /
Inspection Verification', which has a per unit deficit of $64.
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8. Fire
The City of Dublin contracts with the Alameda County Fire Department (ACFD) for its fire
protection services. The City's Fire Prevention Department is responsible for working with
ACFD to enforce fire safety within the community. The fees examined within this study
relate to construction plan review and inspection, fire protection and sprinkler systems,
and operational permits. The following subsections discuss fee schedule modifications
and detailed per unit results for the fee -related services provided by Fire Prevention.
Fee Schedule Modifications
In discussions with staff, the following modifications to the Division's fee schedule were
proposed:
New Fees: The Annual Permits related to Fire Prevention Services Regulated
Activities have previously been categorized by different groups to determine the
fee. ACFD staff suggested removing these and instead replacing it with a 'Fire
Code Operational Permit'. This new permit includes a base fee and an additional
hourly fee. This change would simplify the fee schedule.
Removed Fees: The following fees were proposed to be removed from the fee
schedule as they are no longer offered by the division, covered under other
services, or are no longer used by the community at large:
- 'Fire Alarm Systems — (New or Tenant Improvements) — High-rise System'
- 'Fixed Fire Protection Systems — Spray Booth per booth'
- 'Automatic Fire Sprinkler Systems, Residential— (New and Alterations) —
Underground Water Supply'
- The shell grouping categories for 'Fire Works Displays' were removed, leaving
only the base fee. ACFD staff suggested this change as there is little difference
in the inspection time involved.
These proposed modifications better represent the services provided by ACFD.
Detailed Results
The total cost calculated for each service includes direct staff costs and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
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Table 12: Total Cost Per Unit Results — Fire Prevention Fees
Fee Name Current Fee Total Difference
Cost
Section 4.1: Fire Prevention Services - Plan Review & Inspection
Plan Review & Inswectipn
New Construction:
Up to 5000 sq. ft.
5000 sq. ft. to 45,000 sq. ft.
>45,000 sq. ft.
Tenant Improvement:
Up to 5000 sq. ft. $449 $408 $41
5000 sq. ft. to 45,000 sq. ft. $560 $584 ($24)
>45,000 sq. ft. $670 $760 ($90)
Custom Single -Family Residence $339 $408 ($69)
Processing, Review, Inspection & Approval of Licensed Care
Facilities $407 $219 $188
Review and Approval of Improvement plans and/or maps $275 $244 $31
Fire Alarm Systems — INew or Tenant Imprpyenlents1
Fire Alarm System < 50 devices $670 $463 $207
Fire Alarm System > 50 devices $1,223 $1,167 $56
Fixed Fire Prptectipn Systems
Medical Gas System $670 $463 $207
Hood Duct System $670 $463 $207
Halon or Clean Agent $780 $463 $317
Spray Booth per booth $560 $463 $97
Automatic Fire Sprinkler Systems. Commercial— (New or Tenant
IrpypYementS)
System < 20 heads
System 20-100 heads
> 100 heads
Underground Water Supply
Automatic Fire Sprinkler Systems. Residential— (New and
AIt,eXJtipns)
NFPA 13 D master plan check and inspection
Additional permits for already approved master plan
NFPA 13R system (per unit, per building)
NFPA 13 System
$670 $557 $113
$1,443 $1,193 $250
$1,885 $1,709 $176
$560 $626 ($66)
$1,112 $1,142 ($30)
$7 $14 ($7)
$1,112 $790 $322
$890 $953 ($63)
$670 $764 ($94)
$890 $1,142 ($252)
$1,223 $1,142 $81
Section 4.2: Fire Prevention Services Regulated Activities
Fire Code QpeXStiPnSl Permits
Fire Code Operational Permits
Each Addl. Hour
Section 4.3: Fire Works Displays & Sales
Fire Works Displays
Display Aerial Base Fee
Fire Works Sales
Fireworks Stand Application
Fireworks Stand Inspection
New $164 N/A
New $164 N/A
$359 $790 ($438)
$159 $165 ($6)
$220 $164 $84
Section 4.4: Fire Prevention Services- Hourly Rates
Fire Plan Checker II
Fire Code Compliance Officer
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$220 $189
$121 $164
$59
($15)
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Fire Prevention shows a mix of under and over recovery on their fees. The under -recovery
ranges from a low of $15 for the 'Fire Code Compliance Officer' hourly rate to a high of
$438 for the 'Display Aerial Base Fee' fee. The fees the City is showing the highest over
recovery on the 'Underground Water Supply' fee with a surplus of $315. It is important to
the note that the current fees and prior fee analysis was based on Deputy Fire Marshal
rates, while this updated analysis is based on a Fire Plan Checker II rate, hence the reason
for some over -recoveries.
Annual Revenue Impacts
Based on the prior year's workload information, and current fee -related expenditures,
annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected annual cost, and the resulting difference.
Table 13: Annual Results — Fire
Fee Categor
Plan Review and Inspection
Regulated Activities
Fire Works Display and Sales
Fire Prevention Services- Hourly Rates
Total
Revenue at
Current Fee
$356,543
$13,180
$6,064
$550
$376,337
Fee -Related
Cost I
$365,751
$14,716
$5,262
$472
$386,201
($9,208)
($1,536)
$802
$78
($9,864)
Fire has an annual cost recovery of 97%, which translates to about a $10,000 annual
deficit. Due to surpluses in most of the per unit areas due to the shift in staff position
providing the service, the overall impact to fire is minimized. The fees should be reviewed
and right sized to continue to achieve greater cost recovery.
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9. Housing
The Housing Division helps provide safe, decent, and suitable living environments for low -
and moderate -income Dublin residents. The Division implements the Inclusionary Zoning
Ordinance and other housing programs such as the First -Time Home Buyer Loan
Program. The following subsections discuss fee schedule modifications and detailed per
unit results for the fee -related services provided by Housing.
Fee Schedule Modifications
In discussions with Housing staff, the only proposed modification to the fee schedule
was the expansion of the 'First Time Home Loan Program', which would now include two
separate fees for below and above market -rate properties.
Detailed Results
The total cost calculated for each service includes direct staff costs and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
Table 14: Total Cost Per Unit Results — Housing Fees
Total
Fee Name Current Fee Cost Difference
Below Market Ownership Units - Transaction Fee $3,057 $3,944 ($887)
Secondary Below Market Rate Unit -Transaction Fee $1,708 $1,574 $134
Annual Below Market Rate Rental Monitorina Fee:
20 units or less $1,428 $2,533 ($1,105)
21 to 100 units $2,321 $3,461 ($1,140)
101 + units $3,343 $5,183 ($1,840)
Annual Below Market Rate Rental Monitorina - Follow Up
Compliance Fee:
First Follow Up $510 $265 $245
Additional Follow Up Audits T&M T&M N/A
Below Market Rate Unit - Refinance Administrative Fee $1,140 $1,184 ($44)
.....................
Secondary Below Market Rate Unit - Refinance Administrative Fee $643 $888 ($245)
First time home loan program (below -market -rate property) -
Administrative fee $2,158 $1,631 $527
First time home loan program (market -rate property) -
Administrative fee $2,158 $4,377 ($2,219)
Housing is currently showing a mix of under and over recovery on their fees. The under -
recovery ranges from a loss of $44 on the 'Below Market Rate Unit - Refinance
Administrative Fee' fee to a loss of $2,219 on the " First time home loan program (market -
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rate property) - Administrative fee'. The fees the City is showing the highest over recovery
on are the Annual Below Market Rate Rental Monitoring Fees.
Annual Revenue Impacts
Based on the prior year's workload information, and current fee -related expenditures,
annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected annual cost, and the resulting difference.
Table 15: Annual Results - Housing
Fee Category
Below Market Ownership Units -
Transaction Fee
Secondary Below Market Rate Unit -
Transaction Fee
Secondary Below Market Rate Unit
Refinancing
First time Home Loan Program
Revenue at
Current Fee
$30,570
$10,248
$2,572
$10,790
Fee -Related
Cost Difference
$40,487 ($9,917)
$9,444 $804
$3,553 ($981)
$8,157 $2,633
Total
$54,180 $61,640 ($7,460)
Housing has an annual cost recovery of 88%, which translates to about a $7,500 annual
deficit. The transaction fee for Below Market Ownership Units alone sees an annual
deficit of almost $10,000, due to the per unit loss of $992, which is compounded by the
number of transactions.
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10. Planning
The Planning Division is responsible for updating the City's General Plan, as well as
enforcing the City's zoning code. The fees examined within this study relate to use
permits, site development review, appeals, etc. The following subsections discuss fee
schedule modifications and detailed per unit results for the fee -related services provided
by the Planning Division.
Fee Schedule Modifications
In discussions with staff, the following modifications to the Division's fee schedule were
proposed:
New Fees: 'Temporary Use Permit — With Development Deposit Account' was
proposed to be added as this provides clarity for Dublin staff when processing this
fee.
Removed Fees: The following fees were proposed to be removed from the fee
schedule have been sunset per the code:
- 'Temporary Use Permit — Temporary Outdoor Seating'
- 'Site Development Review Waiver — Permanent Outdoor Seating'
Condensed Fees: The following fees were proposed to be condensed to simplify
the fee schedule for both City Staff and the community:
- 'Minor Use Permit — Major Amendment' was combined with 'Minor Use Permit'
due to equal process and costs for both permits.
- Four of the Conditional Use Permits be condensed into one conditional use
permit.
Cross -Departmental Support: Currently, the Engineering division provides support
on Planning reviews and applications. For any Time & Material (T&M) projects,
staff directly charge their time, but there is no mechanism to capture their cost on
flat fees. Therefore, Engineering cost was added in as cross -departmental support
on the appropriate flat fees.
In discussion with staff, it was decided that projects with both a flat rate entitlement and
a T&M entitlement will only be charged the T&M costs to mitigate any concerns with
potentially overcharging applicants.
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The proposed modifications more accurately reflect the current services provided by the
Division.
Detailed Results
The total cost calculated for each service includes direct staff costs21, and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
Table 16: Total Cost Per Unit Results — Planning Fees
Total
Fee Name Current Fee Cost Difference
Section 6.1: Planning Division
Minor Use Permit (Including Major Amendments) $1,199 $5,322 ($4,123)
Minor Use Permit — Minor Amendment $299 $3,152 ($2,853)
........................................
Conditional Use Permit (CUP) $1,798 $9,992 ($8,194)
Conditional Use Permit — Minor Amendment (Administrative
Determination) $599 $3,152 ($2,553)
Conditional Use Permit — Time Extension (Administrative
Determination) $419 $910 ($491
Conditional Use Permit — Time Extension (Planning
Commission Determination) $1,798 $5,036 ($3,238)
Temporary Use Permit - Minor $299 $851 ($552)
Temporary Use Permit — Major T&M T&M N/A
Temporary Use Permit - With Development Deposit Account T&M T&M N/A
Accommodations for persons with disabilities Review No Fee $673 ($673)
Banner / Balloon/Searchlight $119 $168 ($49)
Indoor recreational Facilities/Day Care Center/Scarlett Court $599 $673 ($74)
Zoning Clearance -General $89 $505 ($416)
................. .............................
Zoning Clearance — Housing Projects Eligible for Streamlined
Approval T&M T&M N/A
Zoning Clearance — SB 9 Unit Developments T&M T&M N/A
Non -Residential Variance T&M T&M N/A
Residential Variance T&M T&M N/A
Site Development Review - General T&M T&M N/A
Site Development Review — Residential Additions > 500 sq. ft. T&M T&M N/A
Site Development Review — Single Sign (Master Sign Program is
handled as a Site Development Review -General) $389 $673 ($284)
Site Development Review Waiver $419 $876 ($457)
Site Development Review Waiver for Projects' with Development
Deposit Account T&M T&M N/A
Site Development Review — Time Extension (Administrative
Determination) $269 $910 ($641)
Site Development Review — Time Extension (Planning
Commission Determination) $1,349 $5,036 ($3,687)
.........................................
Planned Development Application (Stage 1 / Stage 2) T&M T&M N/A
Planned Development Minor Amendment — (Administrative
Determination) $613 $2,575 ($1,962)
21 Includes time for Planning and Engineering staff.
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Fee Name
Planned Development Minor Amendment for Project's with
Development Deposit Account
Planned Development Minor Amendment — (Planning
Commission Determination)
Planned Development Major Amendment — (City Council
Determination)
Section 6.2: Other Planning Fees
Appeal of Action by Applicant
Appeal of Action by member of public (non -applicant)
Estoppel Certificate — Development Agreement
Heritage Tree Removal Permit
Preparation of Mailing Address Labels (Noticing Requirements)
General Plan Amendment
Specific Plan Amendment
Tentative Map
Development Agreement
Lot line adjustment
Building division permit referral ***
Total
Current Fee Cost Difference
T&M T&M N/A
T&M T&M N/A
T&M
T&M
$239
$279
299
$77
T&M
T&M
T&M
T&M
T&M
$163
T&M
T&M
$5,098
$296
$1,549
$598
T&M
T&M
T&M
T&M
T&M
$253
N/A
N/A
($4,859)
($17)
($1,250)
($521)
N/A
N/A
N/A
N/A
N/A
($90)
Section 6.3: Planning Composite Hourly Rates & Overhead
Composite City Planning Staff Hourly Rate (Includes Overhead) $330 $337 ($7)
Overhead Rate - Applied to actual costs incurred for consultant
services and expenses billed under T&M 30% 45% -15%
Planning is currently under recovering on nearly all their services. The under recoveries
range from a loss of $7 on the 'Composite City Planning Staff Hourly Rate' to a loss of
$8,194 for the 'Conditional Use Permit (CUP)' fee.
Annual Revenue Impacts
Based on the prior year's workload information and current fee -related expenditures,
annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected annual cost, and the resulting difference.
Table 17: Annual Results — Planning
Fee Category
Use Permits
Zoning Clearance Fees
Site Development Review Fees
Other Planning Fees
Total
Revenue at
Current Fee
$13,178
$7,798
$16,221
$23,880
$61,077
Fee -Related
Cost
$59,889
$13,638
$33,346
$40,257
$147,130
Difference
($46,711)
($5,840)
($17,125)
($16,377)
($86,053)
The Planning Division has an annual cost recovery of 42%, which translates to a deficit of
almost $86,000. The largest source of the deficit is 'Conditional Use Permit'. While few of
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these were processed, the total deficit from this service is $24,500 stemming from a per
unit Toss of $8,194. Addressing this fee alone will have a significant impact on Planning's
overall cost recovery.
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11. Building
The Building Division ensures all new construction and modification or additions to
existing building are in compliance with federal, state, and local laws and codes. The fees
examined within this study relate to plan review and construction, mechanical, electrical,
and plumbing permits. The following subsections discuss fee schedule modifications
and detailed per unit results for the fee -related services provided by the Building Division.
Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee
schedule:
New Fees: The following fees were proposed to be added as these are services
the Division currently offers but have not yet been codified on their fee schedule:
- 'Energy Storage System'
- 'EV Charger'
- 'EV Charging Station Only — First Station'
- 'EV Charging Station Only — Each Station after the First'
- `Low Carbon Concrete Review Surcharge'
- `Low Carbon Concrete Administrative Penalty'
- 'Expediting fee - when approved by the Building Official'
Expanded Fees: The following fees were proposed to be expanded to more provide
clarity and accuracy about the services provided by the Division:
- Currently, the valuation table includes incremental tiers up to $1 million and any
project valued greater than $1 million is priced using a base plus per $1,000
multiplier. It was proposed to expand the table to include tiered costs up to $10
million, along with subsequent per $1,000 multipliers. This modification will
more accurately capture the project complexity and staff time spent reviewing,
inspecting, and administering the current permits processed by the
community.
- 'Replacement in -kind Heating and or Air conditioning units' was expanded to
have a separate fee for the first unit and another fee for each subsequent unit.
Condensed Fees: 'Construction Debris and Demolition — Non -Bonded' and
'Construction Debris and Demolition — Bonded' were added to replace the current
fees in that category. The four current fees differentiate by bonded and non -
bonded, as well as residential and commercial projects.
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The proposed modifications streamline the fee schedule and ensure it more accurately
reflects the current services provided by the Division.
Detailed Results
The Building Division collects fees based on valuation for permits for new construction,
improvements, additions, etc., as well as Plan Check fees, which are charged as a
percentage of the total Building permit. The Building Division also assesses fees for
various structural, mechanical, electrical, and plumbing plan reviews and inspections. The
total cost calculated for each service includes direct staff costs and Departmental and
Citywide overhead. The following table details the fee name, current fee, total cost, and
difference associated with each service offered.
Table 18: Total Cost Per Unit Results - Building Flat Fees
Fee Name Current Fee Total Cost Difference
Section 7.1: Building and Safety Division - Building Permits (Total Valuation)
$0-$500 $50 $160 ($110)
$501-$1000 $121 $177 ($56)
$1,001-$2,000 $185 $232 ($47)
$2,001-$3,000 $254 $281 ($27)
$3,001-$4,000 $289 $320 ($31)
$4,001-$5,000 $351 $382 ($31)
$5,001-$10,000 $351.00 $382.33 ($31.33)
$5,001-$10,000 $61.00 $82.49 $21.49)
$10,001-$50,000 $656.00 $794.80 ($138.80)
$10,001-$50,000 $33.00 $41.48 ($8.48)
$50,001-$100,000 $1,976.00 $2,454.09 ($478.09
$50,001-$100,001 $32.00 $47.70 ($15.70)
$100,001-$500,000 $3,576.00 $4,839.29 ($1,263.29)
$100,001-$500,000 $26.00 $28.74 ($2.74)
$500,001 - $1,000,000 $13,976.00 $16,333.33 ($2,357.33)
$500,001 - $1,000,000 $14.00 $16.18 ($2.18)
$1,000,001 - $5,000,000 $20,976.00 $24,424.73 ($3,448.73)
$1,000,001 - $5,000,000 $14.00 $14.48 ($0.48)
$5,000,001 - $10,000,000 $76,976.00 $82,325.85 ($5,349.85)
$5,000,001 - $10,000,000 $14.00 $10.69 $3.31
$10,000,000+ $146,976.00 $135,780.09 $11,195.91
$10,000,000+ $14.00 $10.54 $3.46
Demolition permits and removal of underground tanks 50% 50% 0%
Section 7.2: Building and Safety Division - Master Plan Check / Green Building
Building Permits Based on Valuation Formula /$ Valuation Single Family detached tract housing (when
using a Master Plan Check)
$100,001-$500,000 $2,788 $4,162 ($1,374)
$100,001-$500,001 $13 $12 $1
$500,001 and up $7,988 $9,036 ($1,048)
..............
$500,001 and up $4 $6 ($2)
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Fee Name Current Fee Total Cost Difference
Section 7.3: Building and Satety Division — Residential Flat Fees
Residential Building Permits - Flat Fees
Bathroom Remodel or Repair
Electrical Appliances
..................................................................................................................................................................................................
Electrical Circuits
First
..................................................................................................................................................................................................................................
Each Additional
Electrical Panels
......................................................................................................................................................................................................................................
First
Each Additional
..................................................................................................................................................................................................................................................
EnergyStorage System................................................................................................................................................................................................
EV Charger
Fireplace Insert $233
Garbage Disposal $101
Gas Piping System $229
Hot Tub / Spa Portable $229
HVAC System $243
Kitchen Remodel or Repair (w/o structural
modifications) $756 $837 ($81)
Lawn Sprinkler System $116 $134 ($18)
Motors $243 $321 ($78)
Plumbing Fixture $111 $207 ($96)
Roofing Replacement (Residential) $259 $311 ($52)
Shower / tub replacement only $184 $209 ($25)
Solar System - Residential Rooftop Photovoltaic (Up to
15Kw)22 $450 $460 ($10)
Solar System - Residential Rooftop Photovoltaic (for
each Kw above 15 or fraction thereof)23 $15 $16 ($1)
Solar Pool Heating System $357 $363 ($6)
Solar Water Heaters $304 $300 $4
....................................
Ventilation Fan $97 $160 ($63)
Water Heater $111 $181 ($70)
$448 $571 ($123)
$124 $207 ($83)
$124 $230 ($106)
$21 $23 ($2)
$184 $209 ($25)
$57 $65 ($8)
New $301 N/A
New....................................$301.................................. N/A
$239 ($6)
........................................
$118 ($17)
....................................................
$304 ($75)
....................................................
$304 ($75)
$297 ($54)
Water Piping System
Window I9 10mM!
First 5 windows $221 $349 ($128)
Each additional window $11 $13 ($2)
Section 7.4: Building and Safety Division — Non -Residential Flat Fees
Non -Residential Building Permits - Flat Fees
Solar Panel - Non -Residential Rooftop Photovoltaic
Up to 50 Kw
51 Kw-250 Kw
above 251 Kw
EV Char,giqg Station Only
First Station
Each Station after the First
Replacement in -kind Heatina and or Air conditioning_
units:
First Unit
.............................................................................................................................................................................
Each Unit after the First
...............................................................................................................................
Water heaters - standard
22 Government Code 66015
23 Government Code 66015
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$229 $258 ($29)
$1,000 $1,647 ($647)
($3)
$5 $8 ($3)
New $2,148 N/A
..........................................................................................................................................................
New $172 N/A
$745 $872 ($127)
$745 $213 $532
$184 $279 ($95)
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Cost of Services (User Fee) Study Report City oftBl1finA
Fee Name Current Fee Total Cost Difference
Reroot
Base (Initial square - 10ft X 10ft area) $143 $207 ($64)
Additional beyond base $14 $16 ($2)
Section 7.5: Building and Safety Division — Construction Debris & Demolition
Non -Bonded $253 $267 ($14)
Bonded $458 $515 ($57)
Section 7.6: Building & Safety- Composite Hourly Rates & Overhead
Composite City Building & Safety Staff Hourly Rate
(Includes Overhead) $255 $290 ($35)
Overhead Rate — Applied to actual costs incurred for
consultant services and expenses billed under T&M
Section 7.7: Building and Safety Division — Other Fees
Additional plan checking, alternate means and methods
applications, or plan revisions
Certified Accessibility Specialist (CASp) - Meeting
Code Compliance Survey
Initial 100 sq. ft.
Each additional 100 sq. ft. or fraction thereof
In -plant inspections
Moved building inspection fee
Plan storage fee
Re -inspection fee.
Review geologic reports required by the Alquist-Priolo
Special Studies Zones Act T&M T&M N/A
Service requested outside of regular working hours /
business days (4 hour min) $289 $334 ($45)
Special Investigations (Code compliance survey,
lockout inspection or other special investigation.) T&M T&M N/A
Address Requests (single address) $135 $152 ($17)
Address Requests (subdivision/multiple) T&M T&M N/A
Issue permit refund $80 $89 r$9)
Temporary Certificate of Occupancy $207 $254 (47)
Equivalent Fees and Charges Actual
Actual Costs Costs N/A
Parking Lot Pavement Repair & Restriping Permit
Processing T&M T&M N/A
Low Carbon Concrete Review Surcharge New 1.63% N/A
Low Carbon Concrete Administrative Penalty New $357 N/A
Expediting fee - when approved by the Building Official New 150% N/A
30%
T&M
$1,528
$756
$27
T&M
T&M
$11
$212
45% (15%)
T&M
$1,427
$843
$32
T&M
T&M
$21
$237
N/A
$101
($87)
($5)
N/A
N/A
($10)
($25)
Overall, the Building Division under -recovers for valuation -based fees when the project
valuation is $10 million or under. By expanding the valuation table, the City can accurately
and more equitably capture costs on larger projects. It is not uncommon to see over -
recovery at these levels; hence the need for expanding the table.
Building under -recovers for nearly all of its flat fees. The under recoveries ranges from a
loss of $2 on the additional unit fees for Window Replacement, Electrical Panels, and
Electrical Circuits, to a loss of $647 for the 'Solar Panel - Non -Residential Rooftop
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Photovoltaic — Up to 50 Kw' base fee. The deficit on the Solar Panels, is due to fees being
set based upon the state guidelines.
Annual Revenue Impacts
Based on the prior year's workload information and current fee -related expenditures,
annual cost recovery was evaluated. The following table shows by major fee category:
revenue at current fee, total projected fee -related cost, and the resulting difference.
Table 19: Annual Results — Building
Fee Category
Valuation Based Fees
....................
Residential Flat Fees
..............
Non -Residential Flat Fees
Construction Debris & Demolition
Hourly Rates and Other Fees
Total
Revenue at
Current Fee
$3,362,660
$655,454
$100,523
$18,543
$127,034
$4,264,214
Fee -Related
Cost Difference
$3,660,889 ($298,229)
$764,223 ($76,842)
$121,277 ($20,754)
$19,853 ($1,310)
$145,342 ($18,308)
$4,711,585 ($447,371)
Building has an annual cost recovery of 91%, which translates to roughly a $447,000
deficit. It is important to note that the Revenue and Total cost for Building reflects fees
and costs associated with permits collected in one fiscal year but work that can be
conducted in future fiscal years.
The $298,000 difference for valuation -based fees is primarily driven by the $1,000,000 to
$5,000,000 category due to the number of projects in that category and the extensive
staff time required. Over $25,000 of the $76,000 residential flat fee deficit is due to the
deficit associated with 'HVAC System' permits. The per unit loss on those permits is $54.
Due to the large amount of permits administered even a small increase to this fee would
impact cost recovery.
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12. Public Works
The Public Works Department is responsible for developing, operating, and maintaining
City infrastructure. The fees examined within this study relate to encroachment permits,
use permits, and environmental programs, etc. The following subsections discuss fee
schedule modifications and detailed per unit results for the fee -related services provided
by Engineering.
Fee Schedule Modifications
In discussions with staff, the following modifications were proposed to the current fee
schedule:
New Fees: In discussions with staff, the 'SB1383 - Edible Food Generator
Inspection Fee' was proposed to be added.
Consolidated Fees: The individual environmental rates were proposed to be
consolidated into a composite rate to be consistent with the Engineering
composite rate.
Eliminated Fees: The 'ADA Compliance Review' was removed as this service has
been taken over by another Department.
Cross -Departmental Support: Engineering support on Planning applications is
either captured through direct billing on T&M projects or their cost has now been
incorporated into the appropriate flat fees that they review.
The proposed modifications ensure the fee structure more accurately reflects the current
services provided by the Division.
Detailed Results
The total cost calculated for each service includes direct staff costs and Departmental
and Citywide overhead. The following table details the fee name, current fee, total cost,
and difference associated with each service offered.
Table 20: Total Cost Per Unit Results — Engineering Fees
Fee Name Current Fee Total Cost Difference
Section 8.1: Engineering / Public Works — Other Fees
Copies - 24" x 36" $5 $7 ($2)
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Fee Name Current Fee Total Cost Difference
Copies of Map - plotted GIS map Determined by City Manager
Research Fee $175 $178 ($3)
Subdivision and Development Improvement Plan/Map
Check24 T&M T&M N/A
Subdivision and Development Improvement Plan
Review/Revision & Plan Check after 4th revision T&M T&M N/A
Subdivision Inspections25 T&M T&M N/A
Special Study Review (i.e., Traffic Study) T&M T&M N/A
Permit processing fee $155 $201 ($46)
Trenching ( Road Cuts
1 -100 sq. ft. $558 $992 ($434)
>100 sq. ft. $2 $2.76 ($0.76)
Construction concrete sidewalk curb, and putter
1- 50 sq. ft
Greater than 50 sq. ft
ConstructsnAP)4PJ00 17Y,YOYA:
Residential
Commercial
Constructing drain inlets, manholes, and connections to
same
Encroachment Permit Resurfacing Surcharge
100 sq. ft. or less
> 100 sq. ft.
Tomppnaiion ( Oversized Vehicle Permits:
............................................
Annual
Single trip
Block party / street closure
Filmirip(Photggraphy Within Public Right of Way
Professional Fee
...............................................................................................................................................................................................
Basic fee
Buildina division permit referral
Residential
Nonresidential
Personal Wireless Service Facility Permit
Watercourse Protection Permit
Newsrack Permit
Inspection: Public improvements construction; grading;
encroachment permits T&M T&M N/A
Equivalent Fees and Charges Actual Costs
Amended map or certificate of correction $693 $888 ($195)
Street Vacations/Abandonment, Right of Way Dedication
Review $2,000 $5,000 ($3,000)
Certificates of compliance, mergers, parcel map waivers $3,000 $5,000 ($2,000)
Investigation fee/work without a permit (encroachment) $279 $331 ($52)
Traffic control plan review (encroachment) $410 $355 $55
Processing extension of subdivision improvement
agreement or
development agreement (subdivision) T&M T&M N/A
Warranty inspection and project closeout (subdivision) $1,022 $2,095 ($1,073)
$699$827 ($128)
$2................................._$2.76 ($0.76)
$838 $992 ($154)
$1,397 $1,654 ($257)
$1,117 $1,323 ($206)
$119 $165 ($46)
$1 $3.31 ($2.31)
$90 $90 $0
$16 $16 $0
.......................
$119 `$201 1$82)
$826............................................. $875................................._($49).......
$1._19.................. $201 ($82).......
$681 $888 ($207)
$1,022 $1,244 ($222)
$5,000 $5,000 $0
..............
$15,000 $15,000 $0
$419 $449 ($30)
24 Deposit is based on 3% of construction cost. Min = $2,500 and Max = $25,000
25 Deposit is based on 3% of construction cost. Min = $2,500 and Max = $25,000
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Fee Name
Condition of approval compliance review or sinale parcel
review Jno jmpjpyenlent plans)
First Hour
Per Additional Hour
Grading Plan Review/Site Work Permit Review
Grading Inspection
Erosion Control Review and Inspection
Nuisance Abatement - Tree trimming, Sidewalk Repair
Current Fee Total Cost Difference
$350 $355
T&M T&M
T&M T&M
T&M T&M
T&M T&M
See Muni Code
($5)
N/A
N/A
N/A
N/A
Section 8.3: Engineering- Composite Hourly Rates & Overhead
Composite City Engineering Staff (Excludes Inspectors)
Hourly Rate (Includes Overhead)
Composite City Public Works / Engineering Inspectors Rate
(Includes Overhead)
Overhead Rate
Section 8.4: Environmental Programs- Fees
Building division permit referral
Post Construction Stormwater Treatment Measure
Inspection (per hour)
Storm Drain Medallion
Stormwater Facility Inspections: Restaurant/Commercial
Post Construction Trash Capture/Enclosure Inspection
Review of Annual Maintenance Reports of privately
maintained post -construction
Initial Annual Self Haul Permit
Annual Self Haul Permit Renewal
SB1383 - Edible Food Generator Inspection Fee
Equivalent Fees and Charges
Nur
Actual Costs
Section 8.5: Environmental Programs- Composite Hourly Rates
Composite Environmental Programs Hourly Rate (includes
overhead)
$350 $355 ($5)
$279 $331 ($52)
26% 46% -20%
$544 $980 ($436)
$279 $220 $59
$12 $12 $0
$458 $545 ($87)
$232 $220 $12
$259 $320 ($61)
$675 $760 ($85)
$403 $440 ($37)
New $220 N/A
Actual
Costs N/A
New $220 N/A
Engineering under -recovers for nearly all of its set fees. The under recoveries ranges from
a loss of $1 on the 'Trenching/Road Cuts - > 100 sq. ft.', to a loss of $1,073 for the
'Warranty inspection and project closeout (subdivision)' fee.
Annual Revenue Impacts
Based on the prior year's workload information, and fee -related expenditures based upon
the same workload, annual cost recovery was evaluated. The following table shows by
major fee category: revenue at current fee, total projected annual cost, and the resulting
difference.
Fee Category
Permit Processing Fee
Trenching / Road Cuts
Table 21: Annual Results — Engineering
Revenue at
Current Fee
$28,055
$194,476
Fee -Related
Cost
$36,431
$302,607
Difference
($8,376)
($108,131)
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Fee Category
Construction Concrete Sidewalk, Curb, & Gutter
Constructing Drain Inlets, Manholes, and Connections to same
Block Party / Street Closure
Building Division Permit Referrals
Traffic Control Plan Review
Total
Revenue at
Current Fee
6,534
6,702
3,673
$80,780
$56,170
$376,390
Fee -Related
Cost
8,459
7,938
3,755
$104,508
$48,685
$512,382
Difference
1,925)
1,236)
($82)
($23,728)
$7,485
($135,992)
Engineering has an annual cost recovery of 3%, which translates to a $136,000 deficit
made up largely by the under -recoveries in the Trenching/Road Cuts permit fees and
Building Division permit referrals. The base fee for Trenching/Road Cuts accounts for
$67,000 of the annual deficit. The per unit loss on permits for projects less than 100
square feet is $434, while the per unit loss for each additional square foot is $.76. Due to
the amount of trenching permits reviewed, these small per unit differences generate a
large annual impact.
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13. Technology Surcharge
A typical surcharge assessed as part of the development review process is the
Technology fee. Currently, the City of Dublin does not assess a fee. A Technology Fee
allows the City to support the costs associated with the City's permitting system, staff
time for managing the systems, acquiring the system, mobile devices used for permitting,
etc. The annual maintenance and licensing costs for the system are paid out of IT;
however, there is no replacement cost for the system. The project team worked with City
staff to estimate that a new permitting system would cost approximately $1.5 million and
would be amortized over a period of 10 years, which results in an annual cost of $150,000.
The most defensible methodology for assessing the fee, is based proportionately on the
percentage of the permit fee, as the greater the permit fee, the greater the Technology
Fee, as there is more software utilization. Therefore, the project team took the total
Annual Technology Cost and divided it by the annual fee -related cost associated with
Building, Planning, Fire, and Engineering. The following table shows this calculation:
Table 9: Technology Fee Calculation
Category Amount
Total Technology Annual Cost $150,000
Total Fee -Related Cost $6,093,475
Technology Fee as % of Permit Fee 2%
Based upon this calculation, the City's full cost Technology Fee would be 2% of all
Building, Planning, Fire, and Engineering permit fees. It is recommended that this fee
would be assessed on all permits and applications. Therefore, if a permit fee were $100,
the technology fee collected would be $2.00, whereas if a permit fee were $1,000, the
Technology fee collected would be $20.00. This type of structure enables the Technology
fee to be more proportionately distributed based on the projects and their impact on the
system.
As part of this analysis, the project team conducted a comparative survey of other local
jurisdictions and their assessment of a Technology Fee. Like other comparative efforts,
the survey below shows the fees charged by the jurisdiction and does not include the
basis upon which the other jurisdictions calculated or developed their fee. The following
table shows the results of this comparative analysis:
Table 10: Technology Fee — Comparative Survey
Jurisdiction Fee Amount
Hayward 6% of Permit Fee
...............
Livermore 2% of Permit Fee
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Jurisdiction Fee Amount
Pleasanton 5% of Permit Fee
San Leandro 6% of Permit Fee
Walnut Creek 5.75% of Permit Fee
Other than San Ramon and Tracy, all other surveyed jurisdictions charge a Technology
Fee. The City's full cost fee at 2% of the permit fees is the same as Livermore.
It is a best practice to collect and account for a Technology surcharge in a separate
account, as doing so ensures compliance with funding requirements, enables appropriate
allocation of funds to general plan or technology -related activities, and mitigates any
potential issues with the comingling of funds. The City already has IT as a separate ISF
and the City could create a separate account in that fund to collect these monies.
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14. Cost Recovery Considerations
The following sections provide guidance regarding how and where to increase fees,
determine annual update factors, and develop cost recovery policies and procedures.
Fee Adjustments
This study has documented and outlined on a fee -by -fee basis where the City is under
and over collecting for its fee -related services. City and Department management will
now need to review the results of the study and adjust fees in accordance with
Departmental and City philosophies and policies. The following points outline the options
the City has in adjusting its fees.
Over -Collection: Upon review of the fees that were shown to be over -collecting for
costs of services provided, the City should reduce the current fee to be in line with
the full cost of providing the service.
Immediate Increase to Full Cost Recovery: For fees that show an under -collection
for costs of services provided, the City may decide to increase the fee to either (1)
full cost recovery, or (2) the policy -driven fee cost recovery level of less than 100%
of cost recovery.
Phased Increase: For fees with significantly low-cost recovery levels, or which
would have a significant impact on the community, the City could choose to
increase fees gradually over a set period to either (1) full cost recovery, or (2) the
policy -driven fee cost recovery level of less than 100% of cost recovery.
The City will need to review the results of the fee study and associated cost recovery
levels and determine how best to adjust fees. While decisions regarding fees that
currently show an over -recovery are fairly straight forward, the following subsections,
provide further detail on why and how the City should consider either implementing Full
Cost Recovery or a Phased Increase approach to adjusting its fees.
1 Full Cost Recovery
Based on the permit or review type, the City may wish to increase the fee to cover the full
cost of providing services. Certain permits may be close to cost recovery already, and an
increase to full cost may not be significant. Other permits may have a more significant
increase associated with full cost recovery.
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Increasing fees associated with permits and services that are already close to full cost
recovery can potentially bring a Department's overall cost recovery level higher. Often,
these minimal increases can provide necessary revenue to counterbalance fees which
are unable to be increased.
The City should consider increasing fees for permits for which services are rarely
engaged to full cost recovery. These services often require specific expertise and can
involve more complex research and review due to their infrequent nature. As such, setting
these fees at full cost recovery will ensure that when the permit or review is requested,
the City is recovering the full cost of its services.
2 Phased Increases
Depending on current cost recovery levels some current fees may need to be increased
significantly in order to comply with established or proposed cost recovery policies. Due
to the type of permit or review, or the amount by which a fee needs to be increased, it may
be best for the City to use a phased approach to reaching their cost recovery goals.
As an example, you may have a current fee of $200 with a full cost of $1,000, representing
20% cost recovery. If the current policy is 80% cost recovery, the current fee would need
to increase by $600, bringing the fee to $800, in order to be in compliance. Assuming this
particular service is something the City provides quite often, and affects various
members of the community, an instant increase of $600 may not be feasible. Therefore,
the City could take a phased approach, whereby it increases the fee annually over a set
period until cost recovery is achieved.
Raising fees over a set period of time not only allows the City to monitor and control the
impact to applicants, but also ensure that applicants have time to adjust to significant
increases. Continuing with the example laid out above, the City could increase the fee by
$150 for the next four years, spreading out the increase. Depending on the desired overall
increase, and the impact to applicants, the City could choose to vary the number of years
by which it chooses to increase fees. However, the project team recommends that the
City not phase increases for periods greater than five years, as that is the maximum
window for which a comprehensive fee assessment should be completed.
Annual Adjustments
Conducting a comprehensive analysis of fee -related services and costs annually would
be quite cumbersome and costly. The general rule of thumb for comprehensive fee
analyses is between three and five years. This allows for jurisdictions to ensure they
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Cost of Services (User Fee) Study Report City oftBl1finA
account for organizational changes such as staffing levels and merit increases, as well
as process efficiencies, code or rule changes, or technology improvements.
The City of Dublin already utilizes an annual update factor, that is based on the Consumer
Price Index (CPI). The City should continue to utilize the CPI to increase its fees in
between comprehensive updates to ensure that Cost Recovery targets are met.
Policies and Procedures
This study has identified areas where the City is under -collecting the cost associated with
providing services. This known funding gap is therefore being subsidized by other City
revenue sources. Development of cost recovery policies and procedures will serve to
ensure that current and future decision makers understand how and why fees were
determined and set, as well as provide a road map for ensuring consistency when moving
forward. The following subsections outline typical cost recovery ranges and discuss the
benefits associated with developing cost recovery goals and procedures for achieving
and increasing cost recovery.
1 Typical Cost Recovery
The Matrix Consulting Group has extensive experience in analyzing local government
operations across the United States and has calculated typical cost recovery ranges. The
following table outlines these cost recovery ranges by major service area.
Table 11: Typical Cost Recovery Ranges by Major Service Area
Service Areas Typical Cost Recovery Ranges
Building 80-100°%o
Engineering 80-100°%o
Finance 20-40%
Fire 60-90%
Housing 30-60°%o
Planning 50-80%
Police 30-60%
Information presented in the table above is based on the Matrix Consulting Group's
experience in analyzing local governments' operations across the United States and
within California and reflects typical cost recovery ranges observed by local adopting
authorities. The following graph depicts how Dublin compares to industry cost recovery
range standards.
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Cost of Services (User Fee) Study Report City oftiBl finA
100%
90%
80%
709
° 60°'
50°'
z
J 409
30°'
20%
10°i
0°'
Current Revenue Cost Recovery vs. Typical Revenue Cost Recovery
p d
c
97%
88%
L
❑Typical Cost Recovery Current Cost Recovery
47/
L
Building, Engineering, and Police are within the typical cost recovery ranges, while
Finance, Fire, and Housing show a higher than average cost recovery. Planning at 40%
shows a lower than the typical cost recovery.
2 Review of Cost Recovery Policies and Procedures
The City should review its current adopted cost recovery policy regarding cost recovery
and ensure that proposed fees are in compliance with this policy. The purpose of this
study is to provide the City with an updated analysis of its existing cost recovery levels
and its ability to meet the adopted cost recovery goals.
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Cost of Services (User Fee) Study Report City oftBl1finA
Appendix - Comparative Survey
As part of the Cost of Services (User Fee) study for the City of Dublin, the Matrix
Consulting Group conducted a comparative survey of user fees. The City identified seven
jurisdictions to be included in the comparative survey: Hayward, Livermore, Pleasanton,
San Leandro, San Ramon, Tracy, and Walnut Creek.
While this report will provide the City with a reasonable estimate and understanding of
the true costs of providing services, many jurisdictions also wish to consider the local
"market rates" for services as a means for assessing what types of changes in fee levels
their community can bear. However, a comparative survey does not provide adequate
information regarding the relationship of a jurisdiction's cost to its fees.
The following sections detail various factors to consider when reviewing comparative
survey results, as well as graphical comparisons of current fees and total calculated
costs for various permits issued or services provided by the City.
Economic Factors
To provide additional context to the comparative survey information, the project team
collected economic factors for the jurisdictions included. Three important economic
factors to consider when comparing fees across multiple jurisdictions are: population,
budget, and workforce size. The following tables rank each jurisdiction from smallest to
largest for each of these economic factors:
Table 12: Ranking of Jurisdictions by Population
Jurisdiction 2021 Population
Walnut Creek 69,695
Dublin 72,932
Pleasanton 78,252
Livermore 86,803
San Ramon 86,947
San Leandro 91,008
Tracy 93,115
Hayward 162,954
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Cost of Services (User Fee) Study Report City oftBl1finA
Table 13: Ranking of Jurisdictions by Citywide Total Budget26
Jurisdiction FY24 Budget
Dublin $125,660,530
San Ramon 158,915,075
Walnut Creek 183,369,311
San Leandro 223,799,486
Livermore 234,068,438
Pleasanton $246,049,945
Tracy 292,014,788
Hayward 401,761,603
Table 14: Ranking of Jurisdictions by FTE
Jurisdiction FY24 FTE
Dublin 258.41
San Ramon 280.75
Walnut Creek 388.5
Pleasanton 436.38
San Leandro 478.25
Livermore 491.375
Tracy 506
Hayward 937.8
Based on the data shown in the previous tables, the City of Dublin is on the lower end of
surveyed jurisdictions in terms of budget, FTE, and population.
Recency Factor
While the above comparative information can provide some perspective when paralleling
Dublin's fees with surveyed jurisdictions, other key factors to consider are when a
jurisdiction's fee schedule was last updated and when the last comprehensive analysis
was undertaken. The following tables detail when each surveyed jurisdiction last
conducted a fee analysis and when they last updated their fee schedule.
Table 15: Last Fee Schedule Updated
Jurisdiction rceswiise
Hayward 2023
Livermore 2023
Pleasanton 2023
San Leandro 2023
San Ramon 2023
Tracy 2023
Walnut Creek 2023
ze To ensure appropriate comparisons, full operating budget (all funds) has been used for all jurisdictions.
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Cost of Services (User Fee) Study Report City ofinibl tir6A
Table 16: Last Fee Study Conducted
Jurisdiction Response
Hayward 2016
Livermore 2015
Pleasanton 2017
San Leandro N/A
San Ramon 201727
Tracy 2021
Walnut Creek 2023
It is important to note that even though jurisdictions may have conducted fee studies,
fees are not always adopted at full cost recovery. Similar to Dublin, the majority of
jurisdictions have not evaluated their fees in over 5 years. The comparative results only
show the adopted fee for the surveyed jurisdictions, not the full cost associated with the
comparable service.
Additional Factors
Along with keeping the statistics outlined in the previous sections in mind, the following
issues should also be noted regarding the use of market surveys in the setting of fees for
service:
Each jurisdiction and its fees are different, and many are not based on the actual
cost of providing services.
The same "fee" with the same name may include more or less steps or sub -
activities. In addition, jurisdictions provide varying levels of service and have
varying levels of costs associated with providing services such as staffing levels,
salary levels, indirect overhead costs, etc.
In addition to the issues noted, market surveys can also run the risk of creating a
confusing excess of data that will obscure rather than clarify policy issues. Because each
jurisdiction is different, the Matrix Consulting Group recommends that the information
contained in the market comparison of fees be used as a secondary decision -making tool,
rather than a tool for establishing an acceptable price point for services.
27 Currently undergoing a fee study.
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Comparative Survey Results
As part of this study, the project team conducted a survey of how the City's current user
fees and calculated full cost compared to other jurisdictions. The following subsections
provide a comparative look at several fee -related services provided by the City.
1 New Business License Registration - Outside
Currently, Dublin charges a fee of $106 for a new Business License. Through this study,
the project team calculated the full cost of this service to be $145. The following graph
shows how the department's current fee and full cost compared to the surveyed
jurisdictions.
$160
$140
$120
$100
$80
$60
$40
$20
$0
New Business License Registration - Outside
Dublin - Current Dublin - Full Hayward Livermore Pleasanton San Ramon Tracy
Fee Cost
Dublin's current fee and full cost are both above the jurisdictional average of $38.
Compared to the surveyed jurisdictions, Dublin's fee ranks the highest and is most
comparable to San Ramon's fee of $75. It is important to note that Pleasanton's fee is a
tax based on dollar value of annual gross receipts. The fee being used here is for the
lowest range ($0 to $24,999).
2 Fix -It Ticket Sign -Off
Currently, Dublin charges a fee of $10 for the sign -off of a Fix -It Ticket. Through this study,
the project team calculated the full cost of this service to be $26. The following graph
shows how the department's current fee and full cost compared to the surveyed
jurisdictions.
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Cost of Services (User Fee) Study Report City of'niblilir6A
$50
$40
$30
$20
$10
$0
Fix -It Ticket Sign -off
Dublin - Current Dublin - Full Pleasanton
Fee Cost
•
San Ramon Tracy walnut Creek
Dublin's current fee and full cost are both below the jurisdictional average of $31.
Compared to the surveyed jurisdictions, Dublin's fee ranks the lowest and charges the
same fee as Pleasanton.
3 Towed / Stored Vehicle Release
Currently, Dublin charges a fee of $100 for the release of stored or towed vehicles.
Through this study, the project team calculated the full cost of this service to be $94. The
following graph shows how the department's current fee and full cost compared to the
surveyed jurisdictions.
$300
$250
$200
$150
$100
$50
so
Towed / Stored Vehicle Release
Dublin - Dublin - Full Hayward Livermore Pleasanton San San Ramon Tracy Walnut
Current Fee Cost Leandro Creek
Dublin's current fee and full cost are below the jurisdictional average of $195. Compared
to the surveyed jurisdictions, Dublin charges the lowest fee and is most comparable to
San Ramon's fee of $140.
4 Alcohol Beverage Control (ABC) — One Day Permit
Currently, Dublin charges a fee of $94 for a single day permit to sell alcohol. Through this
study, the project team calculated the full cost of this service to be $187. The following
graph shows how the department's current fee and full cost compared to the surveyed
jurisdictions.
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$350
$300
$250
$200
$150
$100
$50
$0
Alcohol Beverage Control (ABC) — One Day Permit
Dublin - Dublin - Full Hayward Livermore Pleasanton San Rarnon
Current Fee Cost
Dublin's current fee is below the jurisdictional average of $152, while its full cost is above.
Compared to the surveyed jurisdictions, Dublin's current fee ranks in the middle and is
most comparable to San Ramon's fee of $45.
5 Massage Establishment — Initial
Currently, Dublin charges a fee of $464 to process an initial application for a Massage
Establishment. Through this study, the project team calculated the full cost of this service
to be $357. The following graph shows how the department's current fee and full cost
compare to the surveyed jurisdictions.
$800
$700
$600
$500
$400
$300
$200
$100
so
Massage Establishment - Inhik
Dublin - Dublin - Full Hayward Livermore Pleasanton San San Ramon Walnut
Current Fee Cost
Leandro Creek
Dublin's current fee is above the jurisdictional average of $402, while its full cost is below.
Compared to the surveyed jurisdictions, Dublin's current fee ranks in the higher range and
is most comparable to San Ramon's fee of $510.
6 Taxi Driver (Operator) Annual Permit
Currently, Dublin charges a fee of $273 for a Taxi Driver annual permit. Through this study,
the project team calculated the full cost of this service to be $124. The following graph
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Cost of Services (User Fee) Study Report City oftiBI 1 A
shows how the department's current fee and full cost compare to the surveyed
jurisdictions.
$350
$300
$250
$200
$150
$100
$50
so
1
Taxi Driver (operator) Annual Permit
Dublin - Dublin - Full Hayward Livermore Pleasanton San San Ramon Tracy Walnut
Current Fee Cost Leandro Creek
Dublin's current fee is above the jurisdictional average of $165, while its full cost is below.
Compared to the surveyed jurisdictions, Dublin's current fee is the second highest and is
most comparable to Hayward's fee of $304.
7 Fire Alarm System (< 50 devices)
Currently, Dublin charges a fee of $670 for a Fire Alarm system with 50 or fewer
associated devices. Through this study, the project team calculated the full cost of this
service to be $463. The following graph shows the department's current fee and full cost
compared to the surveyed jurisdictions.
$1,200
$1,000
$800
$600
$400
$200
$0
Fire Alarm System (< 50 devices)
Dublin - Current Dublin - Full
Fee Cost
Haywe
��. Pleasanton
Dublin's current fee and full cost are below the jurisdictional average of $863. Compared
to the surveyed jurisdictions, Dublin's current fee is the second lowest and most
comparable to Pleasanton's fee of $957. The City's full cost fee at $463 is in alignment
with San Leandro's fee of $301.
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8 Automatic Fire Sprinkler Systems, Commercial (<20 heads)
Currently, Dublin charges a fee of $560 for a Fire Sprinkler system with 20 or fewer
sprinkler heads. Through this study, the project team calculated the full cost of this
service to be $626. The following graph shows the department's current fee and full cost
compared to the surveyed jurisdictions.
$1,800
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
So
Automatic Fire Sprinkler Systems, Commercial (<20 heads)
Dublin - Dublin - Full Hayward Livermore Pleasanton Tracy
Current Fee Cost
Dublin's current fee and full cost are both below the jurisdictional average of $890.
Compared to the surveyed jurisdictions, Dublin's current fee ranks as the second lowest
and most comparable to Livermore's fee of $817. The City of Tracy at $246 has the lowest
fee.
9 Temporary Use Permit
Dublin charges a fee of $299 for a Temporary Use Permit. Through this study, the project
team calculated the full cost of this service to be $851. The following graph shows how
the division's current fee and full cost compared to the surveyed jurisdictions.
$1,400
$1,200
$1,000
$800
$600
$400
$200
$0
Temporary Use Permit- Minor
1
Dublin - Dublin - Full Livermore Pleasanton San San Ramon Tracy Walnut
Current Fee Cost Leandro Creek
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Cost of Services (User Fee) Study Report City oftBl1finA
Dublin's current fee is below the jurisdictional average of $632, while its full cost is above.
Compared to the surveyed jurisdictions, Dublin's current fee ranks is the third lowest and
most comparable to Walnut Creek's fee of $216.
10 Zoning Clearance - General
Currently, Dublin charges a fee of $89 for a General Zoning Clearance. Through this study,
the project team calculated the full cost of this service to be $505. The following graph
shows how the division's current fee and full cost compared to the surveyed jurisdictions.
$900
$800
$700
$600
$500
$400
$300
$200
$100
$0
Zoning Clearance - General
Dublin - Dublin - Full Hr Livermore San Leandro San Ramon
Current Fee Cost
Dublin's current fee is below the jurisdictional average of $425, while its full cost is above.
The current fee is the lowest fee charged among the surveyed jurisdictions and is most
comparable to San Leandro's fee of $126.
11 Site Development Review — Single Sign
For a Site Development Review of a Sign, Dublin charges a fee of $389. Through this
study, the project team calculated the full cost of this service to be $673. The following
graph shows how the division's current fee and full cost compared to the surveyed
jurisdictions.
$800
$700
$600
$500
$400
$300
$200
$100
so
Site Development Review - Single Sign
1
Dublin - Dublin - Full Hayward Livermore Pleasanton San San Ramon Tracy Walnut
Current Fee Cost Leandro Creek
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Cost of Services (User Fee) Study Report City oftBl1finA
Dublin's current fee is slightly above the jurisdictional average of $386, with the full cost
being much higher. Dublin's full cost fee at $673 is closest in amount to the City of
Livermore's fee of $591.
12 New Single Family Residential - 2,812 Sq. Ft. and Valued at $413,282
For a New SFR project valued at $413,282, Dublin charges a building permit and plan
check fee of $11,721. Through this study, the project team calculated the full cost of this
service to be $13,841. The following graph shows how the division's current fee and full
cost compare to the surveyed jurisdictions.
$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$o
New Single Family Residential - 2,812 Sq. Ft. and Valued at $413,282
Dublin - Dublin - Full Hayward Livermore Pleasanton San Leandro San Ramon Tracy Walnut Creek
Current Fee Cost
Dublin's current fee and full cost are both above the jurisdictional average of $6,918.
Dublin's current fee is closest to San Leandro's fee of $11,429, and the highest fee
charged amongst the surveyed jurisdictions.
13 New Single Family Residential - 3,585 Sq. Ft. and Valued at $500,000
For a New SFR project valued at $500,000, Dublin charges a building permit and plan
check fee of $13,976. Through this study, the project team calculated the full cost of this
service to be $16,333. The following graph shows how the division's current fee and full
cost compare to the surveyed jurisdictions.
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Cost of Services (User Fee) Study Report
City ofttabliUied
$18,000
$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
New Single Family Residential— 3,585 Sq. Ft. and Valued at $500,000
Dublin - Dublin - Full Hayward Livermore Pleasanton San Leandro San Ramon Tracy Walnut Creek
Current Fee Cost
Dublin's current fee and full cost are both above the jurisdictional average of $8,091.
Dublin's current fee is closest to San Leandro's fee of $13,554, and the highest fee
charged amongst the surveyed jurisdictions.
14 New Additional Dwelling Unit — 730 Sq. Ft. and Valued at $58,400
For the construction of a new ADU valued at $59,400, Dublin charges a building permit
and plan check fee of $2,245. Through this study, the project team calculated the full cost
of this service to be $2,855. The following graph shows how the division's current fee and
full cost compare to the surveyed jurisdictions.
$4,500
$4,000
$3, 500
$3,000
$2, 500
$2,000
$1,500
$1,000
$500
$0
New Additional Dwelling Unit — 730 Sq. Ft. and Valued at $58,400
I 1 1 li 1 ii
Dublin - Dublin - Full Hayward Livermore Pleasanton San Leandro San Ramon Tracy Walnut
Current Fee Cost
Dublin's current fee and full cost are both above the jurisdictional average of $2,214.
Dublin's current fee is closest to San Leandro's fee of $2,512 and ranks in the middle of
the surveyed jurisdictions. Dublin's full cost fee is below Livermore's fee.
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Cost of Services (User Fee) Study Report City ofinibl bred
15 Commercial Tenant Improvement — 812 Sq. Ft. and Valued at $50,943
For a Tenant Improvement on a Commercial building valued at $50,943, Dublin charges
a building permit and plan check fee of $2,006. Through this study, the project team
calculated the full cost of this service to be $2,499. The following graph shows how the
division's current fee and full cost compared to the surveyed jurisdictions.
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
s0
Commercial Tenant Improvement — 812 Sq. Ft. and Valued at $50,943
111
Dublin - Dublin - Full Hayward Livermore Pleasanton San Leandro San Ramon Tracy Walnut Creek
Current Fee Cost
Dublin's current and full cost fee are below the jurisdictional average of $2,780. Dublin's
current fee is closest to San Leandro's fee of $2,287 and ranks in the middle of the
surveyed jurisdictions.
16 Commercial Tenant Improvement — 3,040 Sq. Ft. and Valued at $360,000
For a Tenant Improvement on a Commercial building valued at $360,000, Dublin charges
a building permit and plan check fee of $10,336. Through this study, the project team
calculated the full cost of this service to be $12,310. The following graph shows how the
division's current fee and full cost compared to the surveyed jurisdictions.
$16,000
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$0
Commercial Tenant Improvement — 3,040 Sq. Ft. and Valued at $360,000
Dublin - Dublin - Full Hayward Livermore Pleasanton San Leandro San Ramon Tracy Walnut Creek
Current Fee Cost
Dublin's current fee and full cost are both above the jurisdictional average of $7,557.
Dublin's current fee is closest to San Leandro's fee of $10,126, and the second highest
fee of the surveyed jurisdictions.
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17 Water Heater
Currently, Dublin charges a $111 fee for a Water Heater permit. Through this study, the
project team calculated the full cost to be $181. The following graph shows how the
division's current fee and full cost compare to the surveyed jurisdictions.
$300
$250
$200
$150
$100
$50
so
Water Heater
1
Dublin - Dublin - Full Hayward Livermore Pleasanton San Ramon Tracy
Current Fee Cost
Dublin's current fee is below the jurisdictional average of $126, while its full cost is above.
Of the surveyed jurisdictions, Dublin's current fee is the third highest and is most
comparable to Pleasanton's fee of $113.
18 Re -Inspection Fee
Currently, Dublin charges a fee of $212 for Re -inspections. Through this study, the project
team calculated the full cost to be $237. The following graph shows how the division's
current fee and full cost compare to the surveyed jurisdictions.
$250
$200
$150
$100
$50
$0
1
Re -Inspection Fee
•
Dublin - Current Dublin - Full Hayward San Leandro San Ramon Tracy
Fee Cost
Dublin's current fee and full cost are above the jurisdictional average of $172. Of the
surveyed jurisdictions, Dublin's current fee is the highest charged and is most comparable
to San Leandro's fee of $209.
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Cost of Services (User Fee) Study Report City oftBl1finA
19 Construction concrete sidewalk, curb, and gutter - 50 sq ft.
Currently, Dublin charges a fee of $699 for the construction of a concrete sidewalk, curb,
or gutter 50 square feet or smaller. Through this study, the project team calculated the
full cost to be $827. The following graph shows how the division's current fee and full
cost compare to the surveyed jurisdictions.
$goo
$800
$700
$600
$500
$400
$300
$200
$100
$0
Construction concrete sidewalk, curb, and gutter - 50 sq ft.
Dublin - Current Dublin - Full Cost Hayward Livermore
Fee
Dublin's current fee and full cost are both above the jurisdictional average of $649.
Dublin's current fee is the highest charged of the surveyed jurisdictions and is most
comparable to Livermore's fee of $671.
20 Composite City Public Works / Engineering Inspectors Rate (Includes Overhead)
Dublin charges an hourly rate of $279 for Public Works and Engineering Inspection.
Through this study, the project team calculated the full cost of this service to be $331.
The following graph shows how the division's current fee and full cost compared to the
surveyed jurisdictions.
$350
$300
$250
$200
$150
$100
$50
$0
Composite City Public Works / Engineering Inspectors Rate
Dublin - Current Dublin - Full Pleasanton San Leandro San Ramon Walnut Creek
Fee Cost
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Cost of Services (User Fee) Study Report City oftBl1finA
Dublin's current fee and full cost are above the jurisdictional average of $183. Among the
surveyed jurisdictions, Dublin's fee is on the higher end and most comparable to Walnut
Creek's fee of $230.
Summary
Based upon the comparative survey, Dublin generally has lower fees than the surveyed
jurisdictions for Police, Fire Prevention, and Planning related services, and higher fees for
Building and Public Works. The City's fees are most comparable with San Leandro, Walnut
Creek, and San Ramon. It is important to note that the results of this survey only show the
fees adopted by the council, not the cost recovery policy decisions for departments or a
jurisdiction. As such, the results of this survey should be used as a secondary decision -
making tool.
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Attachment 2
FULL COST
ALLOCATION PLAN
FY 23-24 Budgeted Expenses
CITY OF DUBLIN, CA
MAY 2024
matrix
consulting group
1650 S. Amphlet Blvd, Suite 213
San Mateo, CA 94402
650.858.0507
67
TABLE OF CONTENTS
1. EXECUTIVE SUMMARY 1
2. INDIRECT COST RATE 5
3. READING THE PLAN 8
4. ORGANIZATIONAL CHART 10
5. SUMMARY OF RESULTING OVERHEAD ALLOCATIONS 12
6. SUMMARY OF FUNCTIONS AND ALLOCATION BASES 47
7. CENTRAL SERVICES DEPARTMENTS (PROVIDERS) 49
8. GRANTEE DEPARTMENTS (RECEIVERS) 51
9. COST ALLOCATION PLAN 57
9.1 1001-NDD-0010 Non -Departmental 58
COSTS TO BE ALLOCATED 60
DEPARTMENTAL EXPENSE DETAIL 61
ALLOCATION DETAIL
Employee Benefits 62
ALLOCATION SUMMARY 64
9.2 1001-CCO-1000 City Council 67
COSTS TO BE ALLOCATED 69
DEPARTMENTAL EXPENSE DETAIL 70
Allocation Detail
Legislative Support 71
ALLOCATION SUMMARY 73
68
9.3 1001-CMO-1100 City Manager 75
COSTS TO BE ALLOCATED 77
DEPARTMENTAL EXPENSE DETAIL 78
Allocation Detail
Administrative Support 79
Managerial Support 85
ALLOCATION SUMMARY 88
9.4 1001-CMO-1200 City Clerk 94
COSTS TO BE ALLOCATED 97
DEPARTMENTAL EXPENSE DETAIL 98
Allocation Detail
Council Support 99
Parks & Recreation Commission Support 101
Records Management Support 102
Public Records Requests 103
ALLOCATION SUMMARY 104
9.5 1001-CMO-1300 Human Resources
COSTS TO BE ALLOCATED
DEPARTMENTAL EXPENSE DETAIL
Allocation Detail
General Employee Support
ALLOCATION SUMMARY
9.6 1001-CMO-1310 Risk Management
COSTS TO BE ALLOCATED
DEPARTMENTAL EXPENSE DETAIL
Allocation Detail
Workers Compensation
General Liability
Property Insurance
ALLOCATION SUMMARY
9.7 1001-CMO-1600 Communications
COSTS TO BE ALLOCATED
DEPARTMENTAL EXPENSE DETAIL
Allocation Detail
Communication Support
ALLOCATION SUMMARY
106
108
109
110
113
116
118
119
120
123
124
127
131
133
134
135
138
69
9.8 1001-CAO-1900 City Attorney 141
COSTS TO BE ALLOCATED 143
DEPARTMENTAL EXPENSE DETAIL 144
Allocation Detail
Citywide Support 145
ALLOCATION SUMMARY 146
9.9 1001-ASD-2000 Finance 147
COSTS TO BE ALLOCATED 150
DEPARTMENTAL EXPENSE DETAIL 151
Allocation Detail
Budget 152
Financial Reporting 158
Accounts Payable 164
Accounts Receivable 170
Procurement 171
Payroll 174
ALLOCATION SUMMARY 177
9.10 1001-PWD-6000 Public Works Administration
COSTS TO BE ALLOCATED
DEPARTMENTAL EXPENSE DETAIL
Allocation Detail
Personnel Support
Fiscal Support
ALLOCATION SUMMARY
183
185
186
187
188
190
9.11 1001-PWD-6311 City Hall 193
COSTS TO BE ALLOCATED 195
DEPARTMENTAL EXPENSE DETAIL 196
Allocation Detail
City Hall Maintenance 197
ALLOCATION SUMMARY 200
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
Executive Summary
The Matrix Consulting Group has prepared this Full Cost Allocation Plan (CAP) for the City of Dublin, California. 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 and programs.
Methodology
The primary objective of a CAP is to spread costs from central support departments, generally called "Central Service
Departments" to those departments, 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.
Allocation Principles
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) Title 2 CFR 200. These
principles can be summarized in the following points:
Necessary and reasonable: costs included for allocation should be necessary to the purpose of a department and
the services it provides. Expenditures should be in alignment with reasonable costs associated with services, not
arbitrarily or intentionally inflated.
Determined by allocation "bases" that relate to benefit received: allocation metrics used to allocate costs should
have a nexus to the service being provided, and generally reflect associated service levels.
Following the above principles ensures the production of an equitable and fair plan.
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Double -Step Down Method
In addition, OMB guidelines outline 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 Receiving departments
only.
Other methods of distributing Central Service costs to Receivers do exist, however, the project team used the double step
down method as it is the most equitable means to distribute costs.
Types of Cost Allocation Plans
It should be noted that there are two types of cost allocation plans: Full Cost and OMB Compliant. The below dot points
outline the two types of plans and provide examples of plan utilization.
Full Cost Allocation Plan: is generally concerned with determining indirect costs associated with non -general fund
sources, as well as funds and departments that charge fees for service. For example, a Full Cost Allocation Plan
could be used to justify transfers from non -general fund sources or included in a cost -of -service study to account for
indirect overhead.
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 by OMB.
This plan is a Full Cost Allocation Plan.
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Project Steps
The project team, along with City staff, went through the following steps in order to develop this CAP:
Meet with City 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 the City
Revise and finalize
Discuss implementation strategies
Document and communicate results
The results of this effort are detailed in the following report.
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Summary
In summary, key project details for the cost plan are as follows:
Cost figures are based on Fiscal Year 2023-2024 budgeted expenditures
The allocation methodology is Full Cost, not OMB Title 2 CFR 200 Compliant
The results presented in this plan were derived using a double "step-down" allocation process
The following report provides a well -documented and defensible basis for the City's indirect overhead costs, including the
full detail regarding how cost centers were derived, the allocation bases used to allocate associated costs, and a summary
schedule that illustrates the total indirect costs associated with Receiving departments and funds.
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2. Indirect Cost Rate
Indirect cost rates are a mechanism for fairly and equitably determining what proportions of administration costs a
jurisdiction, department, or program should bear. An indirect cost rate represents the ratio between the total indirect costs
and benefitting direct costs, after excluding unallowable, extraordinary or distorting expenditures. This will allow for the
jurisdiction represented in the direct cost base to assume its fair share of indirect costs when the rate is applied. The
following subsections provide information regarding the purpose of the indirect cost rate, the indirect cost rate calculation
methodology, and its application.
1 Purpose of Indirect Cost Rate
The City of Dublin intends to recover indirect costs through the utilization of an approved indirect cost rate. This rate can be
used to bill against projects to recover the indirect costs associated with staff providing the services.
2 Indirect Cost Rate Calculation
The indirect cost rate is comprised of two components:
Total Indirect Costs: These costs represent the total administrative overhead allocated to an agency, department, or
program. The supporting documentation for this overhead is typically a Cost Allocation Plan. The administrative
overhead is generally representative of services such as Finance, Human Resources, Information Technology, etc.
Indirect Cost Rate Base: These costs represent the basis upon which the indirect cost rate will be applied and are
typically salaries only, salaries and benefits, and / or total direct expenses. Depending upon the rate calculation
methodology a different indirect cost rate basis can be utilized.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
For the City of Dublin, a single indirect Citywide cost rate was calculated. This rate would be applied against the total direct
operating costs (salaries, benefits, and services and supplies) of a project or deposit to determine their proportional indirect
support. This rate is used when trying to budget or determine the indirect costs associated with a particular project that
may have in-house and contractual support. This rate is calculated by taking total indirect costs and dividing it by total
operating expenses.
Applying Indirect Cost Rates
The indirect cost rate calculated is based upon personnel costs. For example, if a City employee has an hourly rate of $100,
this rate would be multiplied by the indirect rate of 24.48%, resulting in an indirect cost of $24.48. Therefore, the fully
burdened hourly rate would then be $124.48. This new cost accounts for both direct (expenditures) and indirect (Townwide
overhead) costs.
The following page shows the Indirect Cost Rate calculated for the City of Dublin using FY23-24 Budgeted Expenditures.
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CITY OF DUBLIN, CA
Full Cost Plan Based on 2023 / 2024 Actual or Budgeted Expenditures
Indirect Rates
(Total Expenditures Citywide
Less Central Service Expenditures
1001-NDD-0010 Non -Departmental
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1310 Risk Management
1001-CMO-1600 Communications
1001-CAO-1900 City Attorney
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-PWD-6311 City Hall
$ 71,858,885 1
$ 1,973,582
$ 644,552
$ 1,780,450
$ 861,435
$ 1,221,896
$ 2,616,600
$ 619,140
$ 739,415
$ 2,662,681
$ 1,805,904
$ 890,254
$ 15,815,909
(Total Salary & Benefits Base for Indirect Rate Calculation $ 56,042,976 1
Proposed Central Service Indirect Cost Allocations
1001-NDD-0010 Non -Departmental
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1310 Risk Management
1001-CMO-1600 Communications
1001-CAO-1900 City Attorney
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-PWD-6311 City Hall
Indirect Cost Rate Base
$ 797,320
$ 427,803
$ 1,832,823
$ 692,288
$ 1,248,820
$ 2,310,487
$ 478,728
$ 315,368
$ 2,538,752
$ 2,376,874
$ 698,324
$ 13,717,587
$ 56,042,976
'City of Dublin Citywide Indirect Rate
24.48%I
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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: All summary and detail allocation schedules can be referenced here; and appear in the same order
as shown.
Summary of Overhead Allocations: 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 of Functions and 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.
Central Service Departments: Lists all Central Service departments, including their fund, department, and or division
number, along with expenditure totals per department, subtotal of disallowed costs, and a total of all expenditures
being allocated through the plan.
Grantee Departments: Lists all Receiving departments, including their fund, department, and or division number.
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, a function -by -function breakdown of the expenses, each function's
allocation, and an allocation summary. Each set of Detail Reports contains:
— Narrative: This is a summary of the Central Service department including a brief description of the activities
performed, the major functions and services provided, and how costs associated with each function are
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allocated to Receiving departments, or those departments and programs within the City that benefit from
services.
— Costs to Be Allocated: This is a summary of the costs being allocated for the identified Central Service
department. This worksheet shows the total expenditures for the Central Service department, along with the
incoming allocations from all other Central Service departments.
— Departmental Expense Detail: This worksheet details the Central Service's direct expenditures, provides a
recap of the incoming expenses, and arrives at a total this department encumbers on each pass of allocations.
Additionally, this worksheet compounds incoming allocations and breaks total costs down by function. Lastly,
it demonstrates how the G&A (General and Administrative) column is reallocated and displays subtotals for
each pass of allocations. Here, unallocated functions are dropped from the Plan's calculations.
— Allocation Detail: For each allocable function, this report shows the Receiving departments its costs are
allocated to and shows the dollar amount of allocations per pass.
— Allocation Summary: This worksheet shows the total costs being allocated to Receiving departments by
function.
The Summary of Resulting Overhead Allocations and the Summary of Functions and Allocation Bases are the optimal
documents for beginning review of the Cost Allocation Plan. The Summary of Resulting Overhead Allocations provides a
summary of results and "bottom -line" picture of the analysis. The reviewer may then refer to the Detail Reports for more
information on how allocations are derived and shown on the Summary of Overhead Allocations. The Summary of Functions
and Allocation Bases provides a matrix detailing the allocation methodology applied to each Central Service department
along with the source of the data.
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4. Organizational Chart
The organizational chart on the following page shows the overall structure for the City of Dublin, including illustrating how
each of the City's departments are organized.
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Chart I I City Organizational Chart
Citizens of Dublin
City Council
I
I 1
City Attorney
City Manager
Police Services
Economic
Development
Assistant City
Manager
Non-
Dq artrnental
Public Works
Office of the
City Manager
Fire 5er/ices
Community
Development
Administrative
Services
1
Parks and
Community
Services
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5. Summary of Overhead Allocations
Provided on the following pages are a summary of results and a "bottom -line" picture of the resulting CAP analysis. This
summary shows how much was allocated from each Central Service department to each end Receiving department.
Departmental costs have been summarized with unallocated and direct billed entries and produces a grand total for each
Central Service and Receiving department. The Central Service departments are listed down the left-hand side, with
Receiving departments across the top.
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD
1001 CCO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CAO
1001 ASD
1001 PWD
1001 PWD
0010 Non -Departmental
1000 City Council
1100 City Manager
1200 City Clerk
1300 Human Resources
1310 Risk Management
1600 Communications
1900 City Attorney
2000 Finance
6000 Public Works Administration
6311 City Hall
Proposed Costs
1001-NDD- 1001-NDD-0130 1001-CM0. 1001-CMO-1500 1001-CMO-1810
1001-NDD-0110 0120 Library Dougherty Reg 1210 Economic Disaster
Human Services Services Fire Auth Elections Development Preparedness
$ - $ $ - $ $ 26,265 $ 9,380
$ - $ $ - $ 2,487 $ 17,411 $ 4,974
$ 407 $ 5,039 $ 4,256 $ 1,630 $ 29,871 $ 10,496
$ - $ - $ - $ 2,135 $ 29,937 $ 4,269
$ - $ - $ - $ - $ 27,247 $ 9,731
$ - $ 40,105 $ - $ - $ 17,984 $ 6,423
$ $ $ $ $ 9,374 $ 3,348
$ $ $ $ $ 6,855 $ 234
$ 4,394 $ 15,661 $ 12,853 $ 5,587 $ 36,938 $ 12,244
$ - $ - $ - $ - $ $
$ - $ - $ $ - $ 20,108 $ 7,181
4,801 $ 60,805 $ 17,108 $ 11,839 $ 221,989 $ 68,281
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND
DEPT SUB PROG
NAME
1001-CMO- 1001-PSD-3000
1820 Animal 1001-CMO-1830 Police Admin / 1001-PSD- 1001-PSD- 1001-PSD-3030
Control Community TV Support Services 3010 Patrol 3020 Traffic Investigations
1001 NDD 0010 Non -Departmental $ - $ - $ - $ - $ $ -
1001 CCO 1000 City Council $ $ 4,974 $ 24,872 $ - $ $ -
1001 CMO 1100 City Manager $ 3,012 $ 1,022 $ 25,021 $ 89,391 $ 13,781 $ 29,501
1001 CMO 1200 City Clerk $ $ 4,269 $ 21,347 $ - $ $ -
1001 CMO 1300 Human Resources $ - $ - $ - $ - $ $ -
1001 CMO 1310 Risk Management $ - $ - $ - $ - $ $ -
1001 CMO 1600 Communications $ $ $ $ $ $
1001 CAO 1900 City Attorney $ $ 3,046 $ 49,036 $ $ $ -
1001 ASD 2000 Finance $ 9,485 $ 3,797 $ 48,237 $ 66,927 $ 10,535 $ 22,265
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ - $ -
1001 PWD 6311 City Hall $ - $ - $ - $ - $ $ -
Proposed Costs
$ 12,497 $ 17,109 $
168,514 $ 156,317 $ 24,317 $ 51,766
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PSD- 1001-PSD-3041 1001-PSD-3050 1001-PSD-3100 1001-PSD-
3040 Crime School Communications / Police Operations 3140 Crime 1001-PSD-3510
Prevention Resource Svcs Dispatch Support Prevention Crossing Guards
1001 NDD 0010 Non -Departmental $ - $ - $ - $ 50,028 $ - $ -
1001 CCO 1000 City Council $ - $ - $ - $ $ $ -
1001 CMO 1100 City Manager $ 10,128 $ 5,456 $ 13,143 $ 63,961 $ 323 $ 2,310
1001 CMO 1200 City Clerk $ - $ - $ - $ 14,244 $ - $ -
1001 CMO 1300 Human Resources $ - $ - $ - $ 51,899 $ - $ -
1001 CMO 1310 Risk Management $ - $ - $ - $ 441,218 $ - $ -
1001 CMO 1600 Communications $ $ $ $ 53,564 $ $ -
1001 CAO 1900 City Attorney $ $ $ - $ $ $ -
1001 ASD 2000 Finance $ 7,809 $ 4,323 $ 9,933 $ 66,508 $ 4,478 $ 2,672
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ - $ -
1001 PWD 6311 City Hall $ - $ $ $ - $ - $ -
Proposed Costs $ 17,938 $ 9,779 $ 23,076 $ 741,423 $ 4,802 $ 4,982
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-FSD-3700 1001-PWD-6005 1001-PWD- 1001-PWD-6110
Fire 1001-FSD-3800 Insurance 1001-PWD- 6100 Capital Improvement
Administration Fire Prevention Claims 6010 Engineering Program
1001 NDD 0010 Non -Departmental $ - $ 12,507 $ - $ - $ 9,380 $ 50,028
1001 CCO 1000 City Council $ 7,462 $ $ - $ - $ 24,872 $ -
1001 CMO 1100 City Manager $ 122,451 $ 14,836 $ 1,831 $ 1,126 $ 9,604 $ 47,699
1001 CMO 1200 City Clerk $ 6,404 $ 23,375 $ - $ - $ 21,347 $ 13,870
1001 CMO 1300 Human Resources $ - $ 12,975 $ - $ - $ 9,731 $ 51,899
1001 CMO 1310 Risk Management $ - $ 69,181 $ - $ - $ 6,423 $ 34,255
1001 CMO 1600 Communications $ $ 4,464 $ $ - $ 3,348 $ 17,855
1001 CAO 1900 City Attorney $ 7,675 $ $ $ - $ 22,907 $ 15,232
1001 ASD 2000 Finance $ 43,194 $ 17,288 $ 6,647 $ 3,360 $ 12,834 $ 34,038
1001 PWD 6000 Public Works Administration $ - $ - $ 13,401 $ 8,240 $ 68,560 $ 339,892
1001 PWD 6311 City Hall $ - $ - $ - $ - $ 7,181 $ 38,301
Proposed Costs
$ 187,186 $ 154,626 $ 21,879 $ 12,726 $ 196,188 $ 643,068
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND
DEPT SUB PROG
NAME
1001-PWD- 1001-PWD-6200 1001-PWD- 1001-PWD-6220 1001-PWD-6230
1001-PWD-6120 6130 Environment & 6210 Climate Public Outreach Solid Waste
Development Transportation Sustainability Action Plan & Events Programs
1001 NDD 0010 Non -Departmental $ 50,653 $ 34,394 $ 16,884 $ - $ $
1001 CCO 1000 City Council $ $ 24,872 $ 7,462 $ - $ - $
1001 CMO 1100 City Manager $ 51,315 $ 33,847 $ 16,687 $ 8 $ 4 $ 751
1001 CMO 1200 City Clerk $ 13,870 $ 35,217 $ 20,274 $ - $ - $
1001 CMO 1300 Human Resources $ 52,548 $ 35,681 $ 17,516 $ - $ - $
1001 CMO 1310 Risk Management $ 34,684 $ 23,808 $ 11,561 $ - $ - $
1001 CMO 1600 Communications $ 18,078 $ 12,275 $ 6,026 $ - $ - $
1001 CAO 1900 City Attorney $ $ 1,640 $ $ - $ - $
1001 ASD 2000 Finance $ 48,225 $ 29,721 $ 14,058 $ 48 $ 36 $ 2,240
1001 PWD 6000 Public Works Administration $ 366,245 $ 241,388 $ 119,022 $ 55 $ 27 $ 5,493
1001 PWD 6311 City Hall $ 38,780 $ 26,332 $ 12,927 $ - $ - $
Proposed Costs $ 674,397 $ 499,175 $ 242,416 $ 110 $ 68 $ 8,484
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD
1001 CCO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CAO
1001 ASD
1001 PWD
1001 PWD
0010 Non -Departmental
1000 City Council
1100 City Manager
1200 City Clerk
1300 Human Resources
1310 Risk Management
1600 Communications
1900 City Attorney
2000 Finance
6000 Public Works Administration
6311 City Hall
Proposed Costs
1001-PWD-6231 1001-PWD-6240 1001-PWD-6312 1001-PWD-6313 1001-PWD-6314
AVI Franchise Stormwater 1001-PWD-6300 Cultural Arts Heritage Maintenance
Agreement Programs Maintenance Center Museums Corp Yard
$ 1,251 $ - $ 25,014 $ - $ - $
$ $ - $ $ - $ - $
$ 1,286 $ 3,994 $ 32,382 $ 483 $ 1,135 $ 1,083
$ $ - $ 13,870 $ - $ - $
$ 1,297 $ - $ 25,950 $ - $ - $
$ 856 $ - $ 17,128 $ - $ - $
$ 446 $ $ 8,927 $ - $ $
$ $ 5,917 $ $ - $ $
$ 1,123 $ 14,914 $ 44,811 $ 1,443 $ 8,911 $ 7,191
$ 9,180 $ 29,227 $ 232,389 $ 3,538 $ 8,309 $ 7,923
$ 958 $ - $ 19,150 $ - $ - $
$ 16,397 $ 54,053 $ 419,620 $ 5,464 $ 18,356 $ 16,197
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PWD- 1001-PWD-6316 1001-PWD- 1001-PWD-6321 1001-PWD-6322
6315 Senior Shannon 6317 The 1001-PWD- Community/Sports Historic/Nature
Center Community Center Wave 6320 Parks Parks Parks
1001 NDD 0010 Non -Departmental $ - $ $ $ $ - $ -
1001 CCO 1000 City Council $ - $ $ $ $ - $ -
1001 CMO 1100 City Manager $ 1,704 $ 2,021 $ 6,497 $ 1,087 $ 22,442 $ 1,089
1001 CMO 1200 City Clerk $ - $ $ $ $ - $ -
1001 CMO 1300 Human Resources $ - $ - $ $ $ - $ -
1001 CMO 1310 Risk Management $ - $ - $ $ 70,879 $ - $ -
1001 CMO 1600 Communications $ - $ $ $ $ $
1001 CAO 1900 City Attorney $ $ $ $ 59 $ $ -
1001 ASD 2000 Finance $ 9,725 $ 11,807 $ 25,368 $ 15,272 $ 69,175 $ 3,579
1001 PWD 6000 Public Works Administration $ 12,468 $ 14,790 $ 47,548 $ 7,952 $ 164,241 $ 7,972
1001 PWD 6311 City Hall $ - $ - $ - $ - $ - $ -
Proposed Costs $ 23,897 $
28,617 $ 79,413 $ 95,249 $ 255,857 $ 12,640
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND
DEPT SUB PROG
NAME
1001 NDD
1001 CCO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CAO
1001 ASD
1001 PWD
1001 PWD
0010 Non -Departmental
1000 City Council
1100 City Manager
1200 City Clerk
1300 Human Resources
1310 Risk Management
1600 Communications
1900 City Attorney
2000 Finance
6000 Public Works Administration
6311 City Hall
Proposed Costs
1001-PWD-6323
Neighborhood
Parks
8,982
29,557
65,737
1001-PWD-
6330
Streets
1001-PWD- 1001-PWD- 1001-PWD-
6331 1001-PWD-6332 6334 6336
Bridges Landscaping Sidewalks Streetlights
- $ - $ - $ - $
- $ - $ - $ - $
522 $ 394 $ 8,105 $ 1,877 $
$ - $ - $ - $
$ - $ - $ - $
448,900 $ 561 $ 4,025 $ 35,439 $
$ - $ - $ - $
$ - $ $ $
1,559 $ 1,176 $ 43,329 $ 6,070 $
3,822 $ 2,884 $ 59,313 $ 13,733 $
- $ - $ - $ - $
1001-PWD-
6337 Traffic
Signals
-
$ 2,487
162 $ 1,306
$ 2,135
-
42,819 $ 92
- $
$ 410
684 $ 6,371
1,182 $ 9,561
-
$ 104,276 $ 454,803 $ 5,015 $ 114,772 $ 57,120 $ 44,847 $ 22,362
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PWD-6338 1001-PWD- 1001-PWD- 1001-PWD- 1001-PWD-6350 1001-PWD-
Street Tree 1001-PWD- 6341 Street 6342 City 6343 Special Public Safety 6351 Police
Maintenance 6339 Signs Sweeping Vehicles Events Complex Services
1001 NDD 0010 Non -Departmental $ $ - $ - $ $ $ $
1001 CCO 1000 City Council $ - $ - $ - $ - $ - $ - $ -
1001 CMO 1100 City Manager $ 2,832 $ 648 $ 3,078 $ 646 $ 2,527 $ 552 $ 2,080
1001 CMO 1200 City Clerk $ - $ - $ $ - $ - $ - $ -
1001 CMO 1300 Human Resources $ - $ - $ - $ - $ - $ $ -
1001 CMO 1310 Risk Management $ 59,066 $ - $ - $ - $ - $ $ -
1001 CMO 1600 Communications $ - $ - $ $ $ $ $
1001 CAO 1900 City Attorney $ $ $ $ $ $ $ -
1001 ASD 2000 Finance $ 8,756 $ 2,379 $ 9,882 $ 2,800 $ 7,871 $ 8,582 $ 9,789
1001 PWD 6000 Public Works Administration $ 20,729 $ 4,744 $ 22,523 $ 4,724 $ 18,496 $ 4,041 $ 15,222
1001 PWD 6311 City Hall $ - $ - $ - $ - $ - $ - $ -
Proposed Costs $ 91,384 $ 7,771 $ 35,482 $ 8,170 $ 28,894 $ 13,175 $ 27,090
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PWD- 1001-PWD-6358 1001-PWD- 1001-PWD- 1001-PWD- 1001-PWD-
6352 Fire Administration 6360 Fire 6362 Fire 6363 Fire 6364 Fire
Grounds PSC Station Maint Station 16 Station 17 Station 18
1001 NDD 0010 Non -Departmental $ $ - $ - $ - $ - $ -
1001 CCO 1000 City Council $ $ - $ - $ - $ - $ -
1001 CMO 1100 City Manager $ 200 $ 611 $ 191 $ 690 $ 778 $ 743
1001 CMO 1200 City Clerk $ - $ - $ - $ - $ - $
1001 CMO 1300 Human Resources $ - $ $ $ - $ $ -
1001 CMO 1310 Risk Management $ - $ $ $ - $ $ -
1001 CMO 1600 Communications $ $ $ $ $ $
1001 CAO 1900 City Attorney $ $ $ $ $ $ -
1001 ASD 2000 Finance $ 900 $ 3,009 $ 1,025 $ 5,202 $ 5,020 $ 4,867
1001 PWD 6000 Public Works Administration $ 1,465 $ 4,472 $ 1,399 $ 5,050 $ 5,693 $ 5,440
1001 PWD 6311 City Hall $ - $ - $ - $ - $ - $ -
Proposed Costs $ 2,565 $ 8,091 $ 2,615 $ 10,942 $ 11,491 $ 11,050
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PWD-6365 1001-PWD- 1001-PWD- 1001-PWD-6382 1001-PCS-7000
Fire Vehicle 6370 6381 Camp Parks - Parks & Community
Maintenace Facility Library DSRSD Muni Services Services
1001 NDD 0010 Non -Departmental $ - $ - $ - $ - $ 61,910
1001 CCO 1000 City Council $ - $ - $ - $ - $ 27,359
1001 CMO 1100 City Manager $ 3 $ 3,438 $ 907 $ 6,178 $ 66,011
1001 CMO 1200 City Clerk $ - $ - $ - $ - $ 45,615
1001 CMO 1300 Human Resources $ - $ - $ - $ - $ 65,414
1001 CMO 1310 Risk Management $ - $ - $ - $ - $ 91,287
1001 CMO 1600 Communications $ - $ - $ $ $ 44,190
1001 CAO 1900 City Attorney $ - $ - $ $ $ 2,226
1001 ASD 2000 Finance $ 159 $ 13,162 $ 3,009 $ 29,328 $ 73,022
1001 PWD 6000 Public Works Administration $ 20 $ 25,162 $ 6,637 $ 45,210 $
1001 PWD 6311 City Hall $ - $ - $ - $ - $ 47,397
Proposed Costs $ 182 $ 41,762 $ 10,552 $ 80,716 $ 524,433
Matrix Consulting Group
93
23
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PCS-7010 1001-PCS-7011 1001-PCS-7012 1001-PCS-7100 1001-PCS-7101 St.
Contracted Classes Contracted Fitness Contracted Community Events Patrick's Day
& Programs & Wellness Leisure & Festivals Festival
1001 NDD 0010 Non -Departmental $ 4,377 $ 3,752 $ 2,501 $ 26,890 $
1001 CCO 1000 City Council $ 7,462 $ $ $ $
1001 CMO 1100 City Manager $ 4,409 $ 3,724 $ 3,023 $ 25,532 $ 180
1001 CMO 1200 City Clerk $ 6,404 $ $ $ 13,870 $ -
1001 CMO 1300 Human Resources $ 4,541 $ 3,892 $ 2,595 $ 27,896 $ 65
1001 CMO 1310 Risk Management $ 2,997 $ 2,569 $ 1,713 $ 18,412 $ 40
1001 CMO 1600 Communications $ 3,125 $ 2,678 $ 1,785 $ 19,194 $ -
1001 CAO 1900 City Attorney $ $ $ $ $ -
1001 ASD 2000 Finance $ 3,683 $ 4,979 $ 6,299 $ 18,071 $ 2,049
1001 PWD 6000 Public Works Administration $ $ $ $ $ -
1001 PWD 6311 City Hall $ 3,351 $ 2,873 $ 1,915 $ 20,587 $
Proposed Costs $ 40,350 $ 24,467 $ 19,831 $ 170,452 $ 2,334
Matrix Consulting Group
94
24
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PCS-7102 Santa 1001-PCS-7104 1001-PCS- 1001-PCS-7106 1001-PCS-7107
Breakfast/Tree Farmer's 7105 Family Spring Outdoor Movie
Lighting Market/Concerts Campouts Eggstravaganza Nights
1001 NDD 0010 Non -Departmental $ $ - $ $ $
1001 CCO 1000 City Council $ $ - $ $ $ -
1001 CMO 1100 City Manager $ 259 $ 30 $ 85 $ 40 $ 74
1001 CMO 1200 City Clerk $ $ - $ $ - $ -
1001 CMO 1300 Human Resources $ 253 $ 549 $ 722 $ - $ 231
1001 CMO 1310 Risk Management $ 153 $ 333 $ 437 $ - $ 140
1001 CMO 1600 Communications $ - $ - $ - $ - $ -
1001 CAO 1900 City Attorney $ - $ - $ $ - $ -
1001 ASD 2000 Finance $ 1,984 $ 192 $ 1,365 $ 473 $ 1,614
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ -
1001 PWD 6311 City Hall $ - $ - $ $ - $ -
Proposed Costs $ 2,648 $ 1,104 $ 2,609 $ 513 $ 2,058
Matrix Consulting Group
95
25
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PCS-7108 1001-PCS-7109 1001-PCS- 1001-PCS-7111 1001-PCS-7112
Ghosts of Floating 7110 Special Community Art Space
Dublin/Harvest Fair Pumpkin Patch Events Outreach Events Grants
1001 NDD 0010 Non -Departmental $ - $ - $ - $ $ -
1001 CCO 1000 City Council $ - $ - $ $ $ -
1001 CMO 1100 City Manager $ 54 $ 18 $ - $ 1,348 $ 1,149
1001 CMO 1200 City Clerk $ - $ - $ - $ $ -
1001 CMO 1300 Human Resources $ 853 $ - $ - $ 1,223 $ -
1001 CMO 1310 Risk Management $ 517 $ - $ - $ 741 $ -
1001 CMO 1600 Communications $ - $ - $ - $ - $
1001 CAO 1900 City Attorney $ - $ $ - $ - $ -
1001 ASD 2000 Finance $ 742 $ 407 $ 990 $ 7,902 $ 5,497
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ -
1001 PWD 6311 City Hall $ $ - $ - $ - $ -
Proposed Costs $ 2,166 $ 425 $ 990 $ 11,214 $ 6,645
Matrix Consulting Group
96
26
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PCS-7113 1001-PCS-7114 1001-PCS-7120 1001-PCS-7133 1001-PCS-7134
City Presented Park and Facility Arts Activities 1001-PCS- City Presented Cultrual Art
Performances Dedications Admin 7132 Performances Classes
1001 NDD 0010 Non -Departmental $ 625 $ - $ 8,755 $ - $ - $ -
1001 CCO 1000 City Council $ - $ - $ $ - $ - $ -
1001 CMO 1100 City Manager $ 885 $ 429 $ 8,370 $ 11 $ 22 $ 586
1001 CMO 1200 City Clerk $ $ - $ $ - $ - $ -
1001 CMO 1300 Human Resources $ 822 $ - $ 9,082 $ - $ - $ 2,522
1001 CMO 1310 Risk Management $ 533 $ - $ 5,995 $ - $ - $ 1,528
1001 CMO 1600 Communications $ 446 $ $ 6,249 $ - $ - $
1001 CAO 1900 City Attorney $ $ $ $ - $ - $ 410
1001 ASD 2000 Finance $ 1,815 $ 2,825 $ 6,005 $ 31 $ 116 $ 5,178
1001 PWD 6000 Public Works Administration $ $ - $ $ - $ - $ -
1001 PWD 6311 City Hall $ 479 $ - $ 6,703 $ - $ - $ -
Proposed Costs $ 5,606 $ 3,254 $ 51,158 $ 42 $ 138 $ 10,223
Matrix Consulting Group
97
27
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PCS- 1001-PCS-7210 1001-PCS-7211 1001-PCS-7213 1001-PCS-7220
7201 Heritage Ctr Tours & Hands-on Heritage Exhibit & Heritage Ctr Ops
Burials Programs Admin History Collections Admin
1001 NDD 0010 Non -Departmental $ - $ 6,253 $ - $ $ 5,628
1001 CCO 1000 City Council $ - $ $ - $ $
1001 CMO 1100 City Manager $ 206 $ 6,038 $ 70 $ 488 $ 5,936
1001 CMO 1200 City Clerk $ - $ $ - $ $ -
1001 CMO 1300 Human Resources $ 25 $ 6,487 $ 3,013 $ 239 $ 10,640
1001 CMO 1310 Risk Management $ 15 $ 4,282 $ 1,825 $ 145 $ 12,684
1001 CMO 1600 Communications $ - $ 4,464 $ - $ - $ 4,017
1001 CAO 1900 City Attorney $ - $ $ $ - $ -
1001 ASD 2000 Finance $ 1,136 $ 4,524 $ 838 $ 1,709 $ 6,905
1001 PWD 6000 Public Works Administration $ - $ $ - $ - $ -
1001 PWD 6311 City Hall $ $ 4,788 $ $ - $ 4,309
Proposed Costs $ 1,382 $ 36,836 $ 5,746 $ 2,580 $ 50,119
Matrix Consulting Group
98
28
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD 0010
1001 CCO 1000
1001 CMO 1100
1001 CMO 1200
1001 CMO 1300
1001 CMO 1310
1001 CMO 1600
1001 CAO 1900
1001 ASD 2000
1001 PWD 6000
1001 PWD 6311
Non -Departmental
City Council
City Manager
City Clerk
Human Resources
Risk Management
Communications
City Attorney
Finance
Public Works Administration
City Hall
Proposed Costs
1001-PCS-7221
Heritage Ctr
Re nta l
113
1,893
1,147
1001-PCS-7300 1001-PCS-7301
Senior Programs Senior Program
Admin Trips and Tours
$ 5,628
$ 2,487
$ 5,492
$ 2,135
$ 5,839
$ 15,667
$ 4,017
1,202 $ 4,228
- $
$ 4,309
4,355 $ 49,802
1001-PCS-7302 1001-PCS-7303
Senior Program Senior Program
Activities Lunch Program
$ 1,251 $ 4,377 $ 1,876
$ $ $ $ 1,388 $ 4,154 $ 1,817
$ $ $ $ 1,297 $ 4,563 $ 1,946
$ 856 $ 3,011 $ 1,285
$ 893 $ 3,125 $ 1,339
$ $ $ -
$ 2,024 $ 2,975 $ 1,731
$ $ $ $ 958 $ 3,351 $ 1,436
$ 8,667 $ 25,556 $ 11,430
Matrix Consulting Group
99
29
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD 0010
1001 CCO 1000
1001 CMO 1100
1001 CMO 1200
1001 CMO 1300
1001 CMO 1310
1001 CMO 1600
1001 CAO 1900
1001 ASD 2000
1001 PWD 6000
1001 PWD 6311
Non -Departmental
City Council
City Manager
City Clerk
Human Resources
Risk Management
Communications
City Attorney
Finance
Public Works Administration
City Hall
Proposed Costs
1001-PCS-7304
Senior Program
Special Events
$ 3,127
$ 3,001
$ 3,244
$ 2,141
$ 2,232
2,676
2,394
$ 18,814
1001-PCS-7305 1001-PCS-7306 1001-PCS-7310
Senior Volunteer Contracted Senior Senior Ctr Facility
Program Classes Ops Admin
$ 2,501 $
$ $
$ 2,417 $
$ $
$ 2,595 $
$ 1,713 $
$ 1,785 $
$ $
$ 1,936 $
$ $
$ 1,915 $
$ 14,862 $
1001-PCS-
7311 Senior
Ctr Rental
3,752 $ 5,003 $ 9,380
$ $
3,568 $ 6,132 $ 9,117
$ $
3,933 $ 16,601 $ 14,219
2,594 $ 25,778 $ 9,142
2,678 $ 3,571 $ 6,695
$ $
2,707 $ 8,150 $ 7,406
$ $
2,873 $ 3,830 $ 7,181
22,104 $ 69,064 $ 63,141
Matrix Consulting Group
100
31,
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND
DEPT SUB PROG
NAME
1001-PCS-7400 1001-PCS-7401 1001-PCS- 1001-PCS- 1001-PCS-
Family Programs After School 7402 Full 7403 Half 1001-PCS-7404 7405 Dublin
Admin Recreation Day Camps Day Camps Student Union L.E.A.D
1001 NDD 0010 Non -Departmental $ 4,377 $ 3,752 $ 1,251 $ 1,251 $ 4,377 $ 1,251
1001 CCO 1000 City Council $ $ $ - $ - $ - $ -
1001 CMO 1100 City Manager $ 4,252 $ 5,848 $ 1,694 $ 1,383 $ 4,128 $ 1,197
1001 CMO 1200 City Clerk $ $ $ $ $ $
1001 CMO 1300 Human Resources $ 4,541 $ 37,847 $ 9,772 $ 3,326 $ 4,541 $ 1,297
1001 CMO 1310 Risk Management $ 2,997 $ 23,139 $ 5,990 $ 2,085 $ 2,997 $ 856
1001 CMO 1600 Communications $ 3,125 $ 2,678 $ 893 $ 893 $ 3,125 $ 893
1001 CAO 1900 City Attorney $ $ $ $ $ $ -
1001 ASD 2000 Finance $ 3,468 $ 11,883 $ 3,250 $ 1,591 $ 3,072 $ 959
1001 PWD 6000 Public Works Administration $ $ $ $ $ $ -
1001 PWD 6311 City Hall $ 3,351 $ 2,873 $ 958 $ 958 $ 3,351 $ 958
Proposed Costs $ 26,112 $ 88,020 $ 23,806 $ 11,488 $ 25,592 $ 7,411
Matrix Consulting Group
101
3',
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND
DEPT SUB PROG
NAME
1001-PCS-7410 1001-PCS-7411 1001-PCS-7413 1001-PCS-7420 1001-PCS-7421 1001-PCS-
PreSchool Shannon PreSchool Shannon Ctr Shannon Ctr 7500 Sports
Admin Preschool Camps Facility Ops Rental Admin
1001 NDD 0010 Non -Departmental $ 5,628 $ 2,501 $ 1,251 $ 1,876 $ 3,752 $ 5,628
1001 CCO 1000 City Council $ $ $ $ - $ 2,487 $ 4,974
1001 CMO 1100 City Manager $ 5,327 $ 3,438 $ 1,226 $ 3,104 $ 4,205 $ 5,346
1001 CMO 1200 City Clerk $ $ $ $ $ 2,135 $ 4,269
1001 CMO 1300 Human Resources $ 5,839 $ 15,723 $ 2,353 $ 2,065 $ 17,192 $ 5,839
1001 CMO 1310 Risk Management $ 3,854 $ 9,666 $ 1,496 $ 27,600 $ 10,626 $ 3,854
1001 CMO 1600 Communications $ 4,017 $ 1,785 $ 893 $ 1,339 $ 2,678 $ 4,017
1001 CAO 1900 City Attorney $ $ $ $ $ $ 4,394
1001 ASD 2000 Finance $ 3,709 $ 8,465 $ 1,046 $ 6,403 $ 5,734 $ 3,765
1001 PWD 6000 Public Works Administration $ $ $ $ $ $ -
1001 PWD 6311 City Hall $ 4,309 $ 1,915 $ 958 $ 1,436 $ 2,873 $ 4,309
Proposed Costs $ 32,683 $ 43,494 $ 9,223 $ 43,823 $ 51,681 $ 46,396
Matrix Consulting Group
102
3-
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD 0010
1001 CCO 1000
1001 CMO 1100
1001 CMO 1200
1001 CMO 1300
1001 CMO 1310
1001 CMO 1600
1001 CAO 1900
1001 ASD 2000
1001 PWD 6000
1001 PWD 6311
Non -Departmental
City Council
City Manager
City Clerk
Human Resources
Risk Management
Communications
City Attorney
Finance
Public Works Administration
City Hall
Proposed Costs
1001-PCS-7501 Adult
Sports/Basketball
$ 5,378 $
$ $
$ 5,317 $
$ $
$ 5,944 $
$ 3,904 $
$ 3,839 $
$ $
$ 4,625 $
$ $
$ 4,117 $
$ 33,123 $
1001-PCS-7502 Adult
Sports/Softball
5,378 $
5,366 $
7,502 $
4,847 $
3,839 $
4,721 $
4,117 $
35,770 $
1001-PCS-7503
Youth
Sports/Basketball
3,752 $
4,371 $
6,110 $
3,913 $
2,678 $
6,194 $
2,873 $
29,890 $
1001-PCS-7504
Youth Sports/Tee
Ball
625
615
1,675
1,050
446
603
479
5,493
Matrix Consulting Group
103
3',
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD 0010
1001 CCO 1000
1001 CMO 1100
1001 CMO 1200
1001 CMO 1300
1001 CMO 1310
1001 CMO 1600
1001 CAO 1900
1001 ASD 2000
1001 PWD 6000
1001 PWD 6311
Non -Departmental
City Council
City Manager
City Clerk
Human Resources
Risk Management
Communications
City Attorney
Finance
Public Works Administration
City Hall
Proposed Costs
1001-PCS-7505
Contracted Sports
Programs
$ 8,630
$ 12,023
$ 9,085
$ 5,989
$ 6,160
$ 32,410
$ 6,607
$ 80,904
1001-PCS-7510 Other 1001-PCS- 1001-PCS-7513
Facility Operations 7511 Stager Civic Center
Admin Gym Rental Rentals
$ 625 $ 1,251 $ 2,501
$ $ - $ 2,487 $ $
$ 973 $ 1,306 $ 2,317
$ $ - $ 2,135
$ 649 $ 6,144 $ 2,595
$ 60,608 $ 3,792 $ 1,713
$ 446 $ 893 $ 1,785
$ $ $
$ 2,404 $ 1,208 $ 1,513
$ $ $
$ 479 $ 958 $ 1,915
$ 66,185 $ 15,550 $ 18,962 $ 20,119 $ 104,955
1001-PCS- 1001-PCS-
7514 Library 7515 Parks
Rentals Rental
$ 3,127 $ 13,132
$ 3,338 $ 13,124
$ $ 13,870
$ 3,269 $ 20,557
$ 2,156 $ 13,192
$ 2,232 $ 9,374
$ 59 $
$ 3,545 $ 11,652
$ - $
$ 2,394 $ 10,054
Matrix Consulting Group
104
34
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-PCS-7600 1001-PCS-7601 1001-PCS-7602 1001-PCS- 1001-PCS- 1001-PCS-7605
Aquatics Recreation Competitive 7603 Fitness 7604 Swim Contracted
Program Admin Swimming Swimming Programs Lessons Aquatic Programs
1001 NDD 0010 Non -Departmental $ 11,882 $ 3,127 $ 4,377 $ 5,003 $ 6,253 $ -
1001 CCO 1000 City Council $ 4,974 $ $ $ $ $ -
1001 CMO 1100 City Manager $ 13,146 $ 3,276 $ 4,498 $ 4,969 $ 7,434 $ 86
1001 CMO 1200 City Clerk $ 4,269 $ $ $ $ $ -
1001 CMO 1300 Human Resources $ 12,326 $ 3,724 $ 9,577 $ 10,356 $ 23,102 $ 22,681
1001 CMO 1310 Risk Management $ 8,136 $ 2,432 $ 6,048 $ 6,555 $ 14,347 $ 13,740
1001 CMO 1600 Communications $ 8,481 $ 2,232 $ 3,125 $ 3,571 $ 4,464 $ -
1001 CAO 1900 City Attorney $ 1,758 $ $ $ $ $ -
1001 ASD 2000 Finance $ 13,776 $ 3,520 $ 3,949 $ 4,804 $ 8,817 $ 3,788
1001 PWD 6000 Public Works Administration $ - $ $ $ - $ $ -
1001 PWD 6311 City Hall $ 9,096 $ 2,394 $ 3,351 $ 3,830 $ 4,788 $
Proposed Costs $ 87,843 $ 20,705 $ 34,925 $ 39,089 $ 69,205 $ 40,296
Matrix Consulting Group
105
3L
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD
1001 CCO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CAO
1001 ASD
1001 PWD
1001 PWD
0010 Non -Departmental
1000 City Council
1100 City Manager
1200 City Clerk
1300 Human Resources
1310 Risk Management
1600 Communications
1900 City Attorney
2000 Finance
6000 Public Works Administration
6311 City Hall
Proposed Costs
1001-PCS-7610 1001-PCS-7611 1001-PCS-7612 1001-PCS-7620 1001-PCS-7621
Waterpark Waterpark Wave Wave Facility Wave Facility
Operations Admin Operations Concessions Admin Rental
$ $ 16,259 $ 625 $ 6,253 $ 4,377
$ $ $ $ 2,487 $
$ 2,949 $ 19,671 $ 619 $ 6,007 $ 4,472
$ $ 13,870 $ $ 2,135 $
$ - $ 98,149 $ 649 $ 6,487 $ 15,726
$ $ 60,373 $ 1,462 $ 144,686 $ 9,773
$ $ 11,606 $ 446 $ 4,464 $ 3,125
$ - $ $ $ $
$ 14,133 $ 31,467 $ 567 $ 4,383 $ 4,292
$ - $ - $ $ $
$ - $ 12,448 $ 479 $ 4,788 $ 3,351
1001-CDD-
8200
Planning
$ 120,692
$ 44,770
$ 120,135
$ 74,061
$ 128,295
$ 84,512
$ 43,074
$ 118,285
$ 101,655
$ -
$ 92,401
$ 17,082 $ 263,842 $ 4,848 $ 181,691 $ 45,116 $ 927,881
Matrix Consulting Group
106
36
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001-CDD-8300 1009-PWD- 1101-NDD- 2101-PSD- State 2102-PSD- 2103-PSD-
Building & Developer General Fund Seizure / Special Vehicle SLES / COPS
Safety Deposit Reserve Projects Activity Fund Abatement Fund
1001 NDD 0010 Non -Departmental $ 93,802 $ - $ - $ - $ - $ -
1001 CCO 1000 City Council $ 7,462 $ - $ - $ $ - $ -
1001 CMO 1100 City Manager $ 104,225 $ 4,853 $ - $ 334 $ $ 751
1001 CMO 1200 City Clerk $ 82,318 $ - $ - $ $ $
1001 CMO 1300 Human Resources $ 97,311 $ - $ - $ - $ - $ -
1001 CMO 1310 Risk Management $ 64,300 $ - $ - $ - $ - $ -
1001 CMO 1600 Communications $ 33,477 $ $ - $ - $ - $
1001 CAO 1900 City Attorney $ 40,776 $ $ $ $ - $ -
1001 ASD 2000 Finance $ 114,176 $ 127,695 $ 2,450 $ 2,877 $ 25 $ 2,291
1001 PWD 6000 Public Works Administration $ $ 35,520 $ - $ - $ - $ -
1001 PWD 6311 City Hall $ 71,814 $ - $ - $ - $ - $ -
Proposed Costs $ 709,662 $ 168,068 $ 2,450 $ 3,211 $ 25 $ 3,041
Matrix Consulting Group
107
3;
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
2106-PWD- 2109-FSD- 2111-PSD- 2201-PWD- 2212-PWD- ACTC - 2215-PWD-
Trafc EMS Special Enforcement State Gas Vehicle Measure BB- 2302-PWD-
Safety Revenue Grants Tax Registration Fee Bike & Ped Measure D
1001 NDD 0010 Non -Departmental $ - $ $ $ - $ - $ - $
1001 CCO 1000 City Council $ $ - $ - $ - $ - $ - $ -
1001 CMO 1100 City Manager $ 777 $ 1,994 $ 2,490 $ 835 $ 751 $ 152 $ 11,595
1001 CMO 1200 City Clerk $ - $ $ - $ - $ - $ - $
1001 CMO 1300 Human Resources $ - $ - $ - $ - $ - $ - $ 8,434
1001 CMO 1310 Risk Management $ - $ - $ - $ - $ - $ - $ 5,567
1001 CMO 1600 Communications $ $ $ $ $ $ $ 2,901
1001 CAO 1900 City Attorney $ $ $ $ $ $ $
1001 ASD 2000 Finance $ 4,332 $ 6,026 $ 7,632 $ 6,874 $ 2,836 $ 1,049 $ 21,705
1001 PWD 6000 Public Works Administration $ 5,684 $ - $ - $ 6,111 $ 5,493 $ 1,111 $ 83,367
1001 PWD 6311 City Hall $ - $ - $ $ - $ - $ - $ 6,224
Proposed Costs $ 10,792 $ 8,020 $ 10,122 $ 13,819 $ 9,080 $ 2,312 $ 139,792
Matrix Consulting Group
108
3L
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
2303-PWD- 2323-PWD- 2324-PWD- 2701-PWD- 2702-PWD-
Garbage 2304-PWD- Local Dublin / Village Street Light Landscape District
Service Fund Recycling Fund Dougherty Parkway District 1983-1 Stagecoach 1983-1
1001 NDD 0010 Non -Departmental $ - $ - $ - $ - $ - $
1001 CCO 1000 City Council $ - $ - $ - $ - $ - $
1001 CMO 1100 City Manager $ 8 $ 672 $ 89 $ 89 $ 2,803 $
1001 CMO 1200 City Clerk $ - $ - $ - $ - $ - $
1001 CMO 1300 Human Resources $ - $ - $ - $ $ - $
1001 CMO 1310 Risk Management $ - $ - $ - $ $ 6,413 $
1001 CMO 1600 Communications $ - $ $ $ $ - $
1001 CAO 1900 City Attorney $ - $ $ $ $ $
1001 ASD 2000 Finance $ 416 $ 2,653 $ 290 $ 290 $ 11,223 $
1001 PWD 6000 Public Works Administration $ 55 $ 4,921 $ 648 $ 648 $ 20,516 $
1001 PWD 6311 City Hall $ - $ - $ - $ - $ - $
Proposed Costs
1,960
7,011
14,347
$ 479 $ 8,246 $ 1,026 $ 1,026 i $ 40,956 $ 23,318
Matrix Consulting Group
109
3,
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
2703-PWD- 2704-PWD- 2705-PWD- 2710-PWD- Dublin 2801-PCS-
Landscape District Landscape District Landscape District Crossing-CFD Series Public Art
Dougherty 1986-1 Santa Rita 1997-1 East Dublin 1999-1 2017 Fund
1001 NDD 0010 Non -Departmental $ - $ - $ $ - $ -
1001 CCO 1000 City Council $ - $ - $ $ - $ 14,923
1001 CMO 1100 City Manager $ 997 $ 2,717 $ 2,129 $ 239 $ 604
1001 CMO 1200 City Clerk $ $ $ $ - $ 12,808
1001 CMO 1300 Human Resources $ - $ - $ - $ $ -
1001 CMO 1310 Risk Management $ - $ - $ - $ $ -
1001 CMO 1600 Communications $ - $ - $ $ $ -
1001 CAO 1900 City Attorney $ - $ - $ $ $ 1,523
1001 ASD 2000 Finance $ 5,195 $ 11,202 $ 8,550 $ 1,107 $ 3,575
1001 PWD 6000 Public Works Administration $ 7,296 $ 19,886 $ 15,584 $ 1,748 $ -
1001 PWD 6311 City Hall $ - $ - $ - $ - $ -
Proposed Costs $ 13,488 $ 33,806 $ 26,263 $ 3,093 $ 33,434
Matrix Consulting Group
110
41,
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
2811-CMO- 2901-CDD- 2903-NDD- Community 2907-CMO- American 2911-CDD-
Cable TV Affordable Development Block Rescue Plan Act Building Homes
Facilities Housing Grant (ARPA) and Jobs Act
1001 NDD 0010 Non -Departmental $ $ - $ - $ - $ -
1001 CCO 1000 City Council $ - $ 7,462 $ 4,974 $ 7,462 $ -
1001 CMO 1100 City Manager $ 350 $ 24,307 $ $ 28,171 $ 7
1001 CMO 1200 City Clerk $ $ 20,399 $ 4,269 $ 6,404 $ -
1001 CMO 1300 Human Resources $ - $ 24,003 $ $ 12,975 $ -
1001 CMO 1310 Risk Management $ - $ 27,656 $ - $ 8,564 $ -
1001 CMO 1600 Communications $ $ 8,258 $ $ 4,464 $ -
1001 CAO 1900 City Attorney $ $ 30,465 $ 1,582 $ $ -
1001 ASD 2000 Finance $ 1,094 $ 23,699 $ 20,828 $ 64,745 $ 391
1001 PWD 6000 Public Works Administration $ $ $ $ - $
1001 PWD 6311 City Hall $ $ 17,714 $ - $ 9,575 $ -
Proposed Costs $ 1,443 $ 183,963 $ 31,654 $ 142,359 $ 399
Matrix Consulting Group
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
2920-NDD- 3300-CIP- General 3500-CIP- 3600-CIP- 3700-CIP-
2912-CDD- State Federal Grant - Improvement CIP Parks CIP Streets CIP Public Art
Housing Grant General Projects Projects Projects CIP
1001 NDD 0010 Non -Departmental $ $ $ - $ - $ - $
1001 CCO 1000 City Council $ $ $ 9,949 $ 14,923 $ 4,974 $
1001 CMO 1100 City Manager $ 3 $ $ 46,829 $ 72,399 $ 181,849 $ 5,021
1001 CMO 1200 City Clerk $ - $ $ 8,539 $ 12,808 $ 4,269 $ -
1001 CMO 1300 Human Resources $ $ $ - $ - $ - $ -
1001 CMO 1310 Risk Management $ $ $ - $ - $ $
1001 CMO 1600 Communications $ - $ $ $ $ $
1001 CAO 1900 City Attorney $ - $ $ $ $ $
1001 ASD 2000 Finance $ 287 $ 227 $ 50,310 $ 69,380 $ 159,124 $ 7,177
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ - $ -
1001 PWD 6311 City Hall $ $ $ - $ $ $
Proposed Costs $ 290 $ 227: $ 115,627 $ 169,511 $ 350,217 $ 12,198 i
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SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
4103-NDD- 4104-NDD- 4201-NDD- 4301-NDD- West Dublin 4302-NDD- East Dublin
Community Park Neighborhood Park Fire Impact Transportation Impact Transportation Impact
Improvements Improvements Fees Fee Fee
1001 NDD 0010 Non -Departmental $ - $ $ - $ - $ -
1001 CCO 1000 City Council $ $ - $ $ - $
1001 CMO 1100 City Manager $ - $ 68 $ - $ 337 $ -
1001 CMO 1200 City Clerk $ - $ - $ - $ - $ -
1001 CMO 1300 Human Resources $ - $ $ - $ - $ -
1001 CMO 1310 Risk Management $ - $ $ - $ - $ -
1001 CMO 1600 Communications $ - $ $ $ $ -
1001 CAO 1900 City Attorney $ - $ $ $ $ -
1001 ASD 2000 Finance $ 545 $ 228 $ 25 $ 1,006 $ 25
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ -
1001 PWD 6311 City Hall $ - $ $ - $ - $ -
Proposed Costs $ 545: $ 296 $ 25 E $ 1,343 $ 25
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
1001 NDD
1001 CCO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CAO
1001 ASD
1001 PWD
1001 PWD
0010 Non -Departmental
1000 City Council
1100 City Manager
1200 City Clerk
1300 Human Resources
1310 Risk Management
1600 Communications
1900 City Attorney
2000 Finance
6000 Public Works Administration
6311 City Hall
Proposed Costs
4306-NDD- Tri-
Valley
Transportation Fee
5102-NDD- CFD 5171-NDD- 5301-PWD- 5302-PWD- 5321-PWD-
2015-1 Improv. CERBT Fallon Village Schaefer Fallon
Area 1 (OPEB) Trust GHAD Ranch GHAD Crossing
$ - $ - $ - $
$ - $ 13,680 $ 13,680 $
3,399 $ 8,402 $ 5,120 $ 5,389 $ 3,072
$ - $ 11,741 $ 11,741 $
- $ - $ 1,297 $ 1,297 $ 649
- $ - $ 856 $ 856 $ 428
$ $ 446 $ 446 $ 223
$ $ $ $
12,544 $ 25,633 $ 14,990 $ 15,007 $ 8,777
- $ - $ 37,239 $ 39,213 $ 22,369
- $ - $ 958 $ 958 $ 479
252 i $ 15,943 ; $ 34,035 ; $ 86,327 ; $ 88,588
$ 35,996
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND DEPT SUB PROG
NAME
5990-NDD- 6105-NDD- 6205-NDD- 6305-NDD- 6605-CMO- 6901-NDD-
Customer Service Vehicles Facilities Equipment Information Retiree
Committee Replacement Replacement Replacement Systems Fund Health -- Other
1001 NDD 0010 Non -Departmental $ $ - $ - $ $ - $ - $ -
1001 CCO 1000 City Council $ $ - $ - $ $ $ - $ 106,951
1001 CMO 1100 City Manager $ $ 3,533 $ 450 $ 6,060 $ 114,070 $ 8,027 $ -
1001 CMO 1200 City Clerk $ $ - $ - $ $ 13,870 $ $ 91,792
1001 CMO 1300 Human Resources $ $ - $ - $ - $ 104,248 $ - $ -
1001 CMO 1310 Risk Management $ $ - $ - $ - $ 69,013 $ - $ 3,360
1001 CMO 1600 Communications $ $ $ $ $ 35,709 $ $ -
1001 CAO 1900 City Attorney $ $ $ $ $ 879 $ $
1001 ASD 2000 Finance $ 252 $ 15,709 $ 1,738 $ 21,800 $ 152,251 $ 32,330 $
1001 PWD 6000 Public Works Administration $ - $ - $ - $ - $ $ - $ -
1001 PWD 6311 City Hall $ $ - $ - $ - $ 76,602 $ - $ 23,269
Proposed Costs $
252 € $ 19,243 $ 2,189 $ 27,859 € $ 566,642 $ 40,357 i $ 225,372
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FY24 FULL COST ALLOCATION PLAN
CITY OF DUBLIN, CA
SUMMARY OF RESULTING OVERHEAD ALLOCATIONS
FUND
DEPT
SUB PROG
NAME
Subtotal
Direct
Billed
Unallocated
Total
1001
NDD
0010 Non -Departmental
$ 797,320
$ -
$ 2,412,917
$ 3,210,237
1001
CCO
1000 City Council
$ 427,803
$ -
$ 276,588
$ 704,391
1001
CMO
1100 City Manager
$ 1,832,823
$ -
$ -
$ 1,832,823
1001
CMO
1200 City Clerk
$ 692,288
$ -
$ 364,120
$ 1,056,408
1001
CMO
1300 Human Resources
$ 1,248,820
$ -
$ -
$ 1,248,820
1001
CMO
1310 Risk Management
$ 2,310,487
$ -
$ -
$ 2,310,487
1001
CMO
1600 Communications
$ 478,728
$ -
$ 195,004
$ 673,732,
1001
CAO
1900 City Attorney
$ 315,368
$ -
$ 170,800
$ 486,167
1001
ASD
2000 Finance
2,538,752
$ -
$ 336,594
$ 2,875,346,
1001
PWD
6000 Public Works Administration
_$
$ 2,376,874
$ -
$ -
$ 2,376,874
1001
PWD
6311 City Hall
$ 698,324
$ -
$ -
$ 698,324
Proposed Costs
I $ 13,717,587
$ -
$ 3,756,023
$ 17,473,610
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
6. Summary of Functions and Allocation Bases
The Summary of Functions and Allocation Bases provided on the following pages shows a recap of the allocation
methodology applied to 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.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
SUMMARY OF FUNCTIONS AND ALLOCATION BASES
CS DEPARTMENT FUNCTION ALLOCATION BASIS SOURCE
1001-NDD-0010 Non -Departmental
Employee Benefits # of GF FTE Personnel Report
Citywide Services Not Allocated
1001-CCO-1000 City Council
Legislative Support # of Agenda Items Agenda Report
Community Support Not Allocated
1001-CMO-1100 City Manager
Administrative Support $ of Budget Expenditures Budget File
Managerial Support # of FTE Personnel Report
1001-CMO-1200 City Clerk
Council Support # of Agenda Items Agenda Report
Parks & Recreation Commission Support Direct to PCS
Records Management Support Equal to All
Public Records Requests # of PRR Public Records Report
Elections Support Not Allocated
Passport Not Allocated
1001-CMO-1300 Human Resources
General Employee Support # of Full -Time, Part -Time, & Temporary Employees Personnel Report
1001-CMO-1310 Risk Management
Workers Compensation # of Full -Time, Part -Time, & Temporary Employees Personnel Report
General Liability 3 Yr Avg # of GL Claims Claims Log
Property Insurance Value of Properties Insured Assest Report
1001-CMO-1600 Communications
Communication Support # of FTE Personnel Report
Public Communications Not Allocated
1001-CAO-1900 City Attorney
Citywide Support Actual Labor Hours Attorney Hours Log
Litigation Not Allocated
1001-ASD-2000 Finance
Budget $ of Budget Expenditures Budget File
Financial Reporting $ of Budget Expenditures Budget File
Accounts Payable # of AP Trans AP Log
Accounts Receivable # of AR Trans AR Log
Procurement # of PO PO Log
Payroll # of FTE Personnel Report
Business Licensing Not Allocated
1001-PWD-6000 Public Works Administration
Personnel Support # of FTE per PW Sub Program Personnel Report
Fiscal Support $ of Budget Expenditures per PW Sub Program Budget File
1001-PWD-6311 City Hall
City Hall Maintenance Sq. Ft. of City Hall Occupied per Sub Program Assest Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
7. Central Service Departments (Providers)
The follow page provides a list of all the departments included as Central Services, including; their fund, department, and or
division number, expenditure totals per department, a subtotal of disallowed costs, and a total of all expenditures allocated
through the plan.
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CENTRAL SERVICES DEPARTMENTS (PROVIDERS)
FUND DEPT SUB PROG
NAME
Expenditures
Cost
Adjustments ' TOTAL $
1001 NDD
1001 CCO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CAO
1001 ASD
1001 PWD
1001 PWD
0010 Non -Departmental
1000 City Council
1100 City Manager
1200 City Clerk
1300 Human Resources
1310 Risk Management
1600 Communications
1900 City Attorney
2000 Finance
6000 Public Works Administration
6311 City Hall
S u btota l
Disallowed Items (All Departments)
TOTAL ALLOCATED EXPENDITURES
$ 5,515,432
$ 644,552
$ 1,787,174
$ 861,435
$ 1,244,896
$ 2,616,600
$ 619,140
$ 739,415
$ 2,672,681
$ 1,882,031
$ 890,254
$ 19,473,610
3,515,432
644,552
1,787,174
861,435
1,244,896
2,616,600
619,140
739,415
2,672,681
1,882,031
890,254
$ (2,000,000) $ 17,473,610
$ $ 17,473,610
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
8. Grantee Departments (Receivers)
The following page provides a list of all the departments included as Receiving departments, including their fund,
department, and or division number.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT
1001 NDD
1001 NDD
1001 NDD
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 CMO
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 PSD
1001 FSD
1001 FSD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
SUB PROGNAME
0110 Human Services
0120 Library Services
0130 Dougherty Reg Fire Auth
1210 Elections
1500 Economic Development
1810 Disaster Preparedness
1820 Animal Control
1830 Community TV
3000 Police Admin / Support Services
3010 Patrol
3020 Traffic
3030 Investigations
3040 Crime Prevention
3041 School Resource Svcs
3050 Communications / Dispatch
3100 Police Operations Support
3140 Crime Prevention
3510 Crossing Guards
3700 Fire Administration
3800 Fire Prevention
6005 Insurance Claims
6010
6100 Engineering
6110 Capital Improvement Program
6120 Development
6130 Transportation
6200 Environment & Sustainability
6210 Climate Action Plan
6220 Public Outreach & Events
6230 Solid Waste Programs
6231 AVI Franchise Agreement
6240 Stormwater Programs
6300 Maintenance
6312 Cultural Arts Center
6313 Heritage Museums
6314 Maintenance Corp Yard
6315 Senior Center
6316 Shannon Community Center
6317 The Wave
6320 Parks
6321 Community/Sports Parks
6322 Historic/Nature Parks
1
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PWD
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
SUBPROG NAME
6323 Neighborhood Parks
6330 Streets
6331 Bridges
6332 Landscaping
6334 Sidewalks
6336 Streetlights
6337 Traffic Signals
6338 Street Tree Maintenance
6339 Signs
6341 Street Sweeping
6342 City Vehicles
6343 Special Events
6350 Public Safety Complex
6351 Police Services
6352 Grounds
6358 Fire Administration PSC
6360 Fire Station Maint
6362 Fire Station 16
6363 Fire Station 17
6364 Fire Station 18
6365 Fire Vehicle Maintenace Facility
6370 Library
6381 DSRSD
6382 Camp Parks - Muni Services
7000 Parks & Community Services
7010 Contracted Classes & Programs
7011 Contracted Fitness & Wellness
7012 Contracted Leisure
7100 Community Events & Festivals
7101 St. Patrick's Day Festival
7102 Santa Breakfast/Tree Lighting
7104 Farmer's Market/Concerts
7105 Family Campouts
7106 Spring Eggstravaganza
7107 Outdoor Movie Nights
7108 Ghosts of Dublin/Harvest Fair
7109 Floating Pumpkin Patch
7110 Special Events
7111 Community Outreach Events
7112 Art Space Grants
7113 City Presented Performances
7114 Park and Facility Dedications
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
1001 PCS
SUB PROG NAME
7120 Arts Activities Admin
7132
7133 City Presented Performances
7134 Cultrual Art Classes
7201 Burials
7210 Heritage Ctr Programs Admin
7211 Tours & Hands-on History
7213 Heritage Exhibit & Collections
7220 Heritage Ctr Ops Admin
7221 Heritage Ctr Rental
7300 Senior Programs Admin
7301 Senior Program Trips and Tours
7302 Senior Program Activities
7303 Senior Program Lunch Program
7304 Senior Program Special Events
7305 Senior Volunteer Program
7306 Contracted Senior Classes
7310 Senior Ctr Facility Ops Admin
7311 Senior Ctr Rental
7400 Family ProgramsAdmin
7401 After School Recreation
7402 Full Day Camps
7403 Half Day Camps
7404 Student Union
7405 Dublin L.E.A.D
7410 PreSchool Admin
7411 Shannon Preschool
7413 PreSchool Camps
7420 Shannon Ctr Facility Ops
7421 Shannon Ctr Rental
7500 Sports Admin
7501 Adult Sports/Basketball
7502 Adult Sports/Softball
7503 Youth Sports/Basketball
7504 Youth Sports/Tee Ball
7505 Contracted Sports Programs
7510 Other Facility Operations Admin
7511 Stager Gym Rental
7513 Civic Center Rentals
7514 Library Rentals
7515 Parks Rental
7600 Aquatics Program Admin
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT SUB PROG NAME
1001 PCS 7601 Recreation Swimming
1001 PCS 7602 Competitive Swimming
1001 PCS 7603 Fitness Programs
1001 PCS 7604 Swim Lessons
1001 PCS 7605 Contracted Aquatic Programs
1001 PCS 7610 Waterpark Operations Admin
1001 PCS 7611 Waterpark Operations
1001 PCS 7612 Wave Concessions
1001 PCS 7620 Wave Facility Admin
1001 PCS 7621 Wave Facility Rental
1001 CDD 8200 Planning
1001 CDD 8300 Building & Safety
1009 PWD Developer Deposit
1101 NDD General Fund Reserve Projects
2101 PSD State Seizure / Special Activity Fund
2102 PSD Vehicle Abatement
2103 PSD SLES / COPS Fund
2106 PWD Traffic Safety
2109 FSD EMS Special Revenue
2111 PSD Enforcement Grants
2201 PWD State Gas Tax
2212 PWD ACTC - Vehicle Registration Fee
2215 PWD Measure BB -Bike & Ped
2302 PWD Measure D
2303 PWD Garbage Service Fund
2304 PWD Local Recycling Fund
2323 PWD Dublin/Dougherty
2324 PWD Village Parkway
2701 PWD Street Light District 1983-1
2702 PWD Landscape District Stagecoach 1983-1
2703 PWD Landscape District Dougherty 1986-1
2704 PWD Landscape District Santa Rita 1997-1
2705 PWD Landscape District East Dublin 1999-1
2710 PWD Dublin Crossing-CFD Series 2017
2801 PCS Public Art Fund
2811 CMO Cable TV Facilities
2901 CDD Affordable Housing
2903 NDD Community Development Block Grant
2907 CMO American Rescue Plan Act (ARPA)
2911 CDD Building Homes and Jobs Act
2912 CDD State Housing Grant
2920 NDD Federal Grant- General
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
GRANTEE DEPARTMENTS (RECEIVERS)
FUND DEPT
3300 CIP
3500 CIP
3600 CIP
3700 CIP
4103 NDD
4104 NDD
4201 NDD
4301 NDD
4302 N D D
4306 NDD
5102 NDD
5171 NDD
5301 PWD
5302 PWD
5321 PWD
5990 N D D
6105 NDD
6205 N D D
6305 N D D
6605 C M O
6901 N D D
SUB PROG
NAME
General Improvement CIP Projects
Parks CIP Projects
Streets CIP Projects
Public Art CIP
Community Park Improvements
Neighborhood Park Improvements
Fire Impact Fees
West Dublin Transportation Impact Fee
East Dublin Transportation Impact Fee
Tri-Valley Transportation Fee
CFD 2015-1 Improv. Area 1
CERBT (OPEB) Trust
Fallon Village GHAD
Schaefer Ranch GHAD
Fallon Crossing
Customer Service Committee
Vehicles Replacement
Facilities Replacement
Equipment Replacement
Information Systems Fund
Retiree Health
Other
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
Cost Allocation Plan
The following points highlight the information included for each Central Service department for the Citywide Cost Allocation
Plan:
Departmental Narrative: This describes the overall services provided by each Central Service department, the
different functions associated with the department, as well as the allocation bases used to allocate costs to
Receiving departments.
Costs to be Allocated: This details the total functional cost associated with a department, as well as any cost
adjustments, and incoming costs from other Central Service departments.
Departmental Expense Detail: This provides a detailed breakout of the expenditures associated with each Central
Service department (including personnel and non -personnel expenses), any cost adjustments, disallowed costs,
incoming costs, and any unallocated costs.
Allocation Detail: This details the allocation metric(s) used to determine the percentage of support and ultimate cost
allocated to Receiving departments; and accounts for any direct bills for services paid for by departments to the
particular Central Service department.
Allocation Summary: This summarizes the total costs allocated to departments by Central Service functional areas.
The following pages provide the detailed information outline above for each Central Service department.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
Non -Departmental
Non -Departmental was created to distribute costs incurred by the General Fund that are not relatable to a specific
department or sub -program. The costs for Non -Departmental are allocated to Receiving Departments as follows
Employee Benefits — represents costs associated with various benefits offered to City employees; including,
additional UAAL PERS, commute alternative, and replacement plan benefits. These costs have been allocated based
on the number of general fund full-time employees (FTE).
Citywide Services — represents costs associated with general processing fees, contracted services, contingencies,
interest and principal payments, and transfers out. Since this function is not in direct support of a City department
the costs are not further allocated through the cost plan.
The chart on the following page illustrates the functions and measures used to allocate Non-Departmental's costs. The top
tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
NON -DEPARTMENTAL
i
1 1
Employee Benefits Citywide Services
# of General Fund FTE Not Allocated
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-NDD-0010 Non -Departmental
Departmental Expenditures
Total Deductions
Incoming Costs
1001-CMO-1100 City Manager
1001-ASD-2000 Finance
First Second
Allocation Allocation Total
$ 5,515,432 $ 5,515,432
$ 13,594 $ 13,594
$ 50,167 $ 50,167
Total Incoming Costs $ $ 63,761 $ 63,761
Transfers Out
Total Cost Adjustments
$ (2,000,000)
$ (2,000,000)
Total Costs to be Allocated $ 3,515,432
$ (2,000,000)
$ 63,761 $ 3,579,193
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-NDD-0010 Non -Departmental
Personnel
Expense Type Expense ($) Employee Citywide
Benefits Services
Benefits $ 1,145,500 $ 1,145,500 $
Subtotal Personnel Cost $ 1,145,500 $ 1,145,500 $
Operating Services & Supplies
Professional & Contract Services $ 812,582 $ $ 812,582
Supplies $ 500 $ $ 500
ISF $ 15,000 $ $ 15,000
Contingency $ 210,000 $ $ 210,000
Interest & Principal Payments $ 1,331,850 $ $ 1,331,850
Transfers Out $ 2,000,000 $ $ 2,000,000
Subtotal Operating Cost $ 4,369,932 $ - $ 4,369,932
DEPARTMENTAL EXPENDITURES $ 5,515,432 $ 1,145,500 $ 4,369,932
Disallowed Costs
Subtotal Disallowed Costs $ $ - $
Cost Adjustments
Transfers Out $ (2,000,000) $ - $ (2,000,000)
Subtotal Cost Adjustments $ (2,000,000) $ - $ (2,000,000)
FUNCTIONAL COST $ 3,515,432 $ 1,145,500 $ 2,369,932
First Allocation
Incoming - All Others $ $ $
Reallocate Admin Costs $ $ $
Unallocated Costs $ (2,369,932) $ - $ (2,369,932)
Subtotal of First Allocation $ 1,145,500 $ 1,145,500 $
Second Allocation
Incoming - All Others $ 63,761 $ 20,776 $ 42,984
Reallocate Admin Costs $ $ - $
Unallocated Costs $ (42,984) $ $ (42,984)
Subtotal of Second Allocation $ 20,776 $ 20,776 $
TOTAL ALLOCATED
$ 1,166,276 $ 1,166,276 $
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-NDD-0010 Non -Departmental
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Employee Benefits
1001-CMO-1100 City Manager 5.25 5.630% $ 64,492 $ 64,492 $ 1,170 $ 65,662
1001-CMO-1200 City Clerk 4.50 4.826% $ 55,279 $ 55,279 $ 1,003 $ 56,281
1001-CMO-1300 Human Resources 3.50 3.753% $ 42,995 $ 42,995 $ 780 $ 43,774
1001-CMO-1600 Communications 2.15 2.306% $ 26,411 $ 26,411 $ 479 $ 26,890
1001-ASD-2000 Finance 7.90 8.472% $ 97,045 $ 97,045 $ 1,760 $ 98,805
1001-PWD-6000 Public Works Administration 6.20 6.649% $ 76,162 $ 76,162 $ 1,381 $ 77,543
1001-CMO-1500 Economic Development 2.10 2.252% $ 25,797 $ 25,797 $ 468 $ 26,265
1001-CMO-1810 Disaster Preparedness 0.75 0.804% $ 9,213 $ 9,213 $ 167 $ 9,380
1001-PSD-3100 Police Operations Support 4.00 4.290% $ 49,137 $ 49,137 $ 891 $ 50,028
1001-FSD-3800 Fire Prevention 1.00 1.072% $ 12,284 $ 12,284 $ 223 $ 12,507
1001-PWD-6100 Engineering 0.75 0.804% $ 9,213 $ 9,213 $ 167 $ 9,380
1001-PWD-6110 Capital Improvement Program 4.00 4.290% $ 49,137 $ 49,137 $ 891 $ 50,028
1001-PWD-6120 Development 4.05 4.343% $ 49,751 $ 49,751 $ 902 $ 50,653
1001-PWD-6130 Transportation 2.75 2.949% $ 33,782 $ 33,782 $ 613 $ 34,394
1001-PWD-6200 Environment & Sustainability 1.35 1.448% $ 16,584 $ 16,584 $ 301 $ 16,884
1001-PWD-6231 AVI Franchise Agreement 0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
1001-PWD-6300 Maintenance 2.00 2.145% $ 24,568 $ 24,568 $ 446 $ 25,014
1001-PCS-7000 Parks & Community Services 4.95 5.308% $ 60,807 $ 60,807 $ 1,103 $ 61,910
1001-PCS-7010 Contracted Classes & Programs 0.35 0.375% $ 4,299 $ 4,299 $ 78 $ 4,377
1001-PCS-7011 Contracted Fitness & Wellness 0.30 0.322% $ 3,685 $ 3,685 $ 67 $ 3,752
1001-PCS-7012 Contracted Leisure 0.20 0.214% $ 2,457 $ 2,457 $ 45 $ 2,501
1001-PCS-7100 Community Events & Festivals 2.15 2.306% $ 26,411 $ 26,411 $ 479 $ 26,890
1001-PCS-7113 City Presented Performances 0.05 0.054% $ 614 $ 614 $ 11 $ 625
1001-PCS-7120 Arts Activities Admin 0.70 0.751% $ 8,599 $ 8,599 $ 156 $ 8,755
1001-PCS-7210 Heritage Ctr Programs Admin 0.50 0.536% $ 6,142 $ 6,142 $ 111 $ 6,253
1001-PCS-7220 Heritage Ctr Ops Admin 0.45 0.483% $ 5,528 $ 5,528 $ 100 $ 5,628
1001-PCS-7300 Senior Programs Admin 0.45 0.483% $ 5,528 $ 5,528 $ 100 $ 5,628
1001-PCS-7301 Senior Program Trips and Tours 0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
1001-PCS-7302 Senior Program Activities 0.35 0.375% $ 4,299 $ 4,299 $ 78 $ 4,377
1001-PCS-7303 Senior Program Lunch Program 0.15 0.161% $ 1,843 $ 1,843 $ 33 $ 1,876
1001-PCS-7304 Senior Program Special Events 0.25 0.268% $ 3,071 $ 3,071 $ 56 $ 3,127
1001-PCS-7305 Senior Volunteer Program 0.20 0.214% $ 2,457 $ 2,457 $ 45 $ 2,501
1001-PCS-7306 Contracted Senior Classes 0.30 0.322% $ 3,685 $ 3,685 $ 67 $ 3,752
1001-PCS-7310 Senior Ctr Facility Ops Admin 0.40 0.429% $ 4,914 $ 4,914 $ 89 $ 5,003
1001-PCS-7311 Senior Ctr Rental 0.75 0.804% $ 9,213 $ 9,213 $ 167 $ 9,380
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-NDD-0010 Non -Departmental
ALLOCATION DETAIL
1001-PCS-7400 Family Programs Admin
1001-PCS-7401 After School Recreation
1001-PCS-7402 Full Day Camps
1001-PCS-7403 Half Day Camps
1001-PCS-7404 Student Union
1001-PCS-7405 Dublin L.E.A.D
1001-PCS-7410 PreSchool Admin
1001-PCS-7411 Shannon Preschool
1001-PCS-7413 PreSchool Camps
1001-PCS-7420 Shannon Ctr Facility Ops
1001-PCS-7421 Shannon Ctr Rental
1001-PCS-7500 Sports Admin
1001-PCS-7501 Adult Sports/Basketball
1001-PCS-7502 Adult Sports/Softball
1001-PCS-7503 Youth Sports/Basketball
1001-PCS-7504 Youth Sports/Tee Ball
1001-PCS-7505 Contracted Sports Programs
1001-PCS-7510 Other Facility Operations Admin
1001-PCS-7511 Stager Gym Rental
1001-PCS-7513 Civic Center Rentals
1001-PCS-7514 Library Rentals
1001-PCS-7515 Parks Rental
1001-PCS-7600 Aquatics Program Admin
1001-PCS-7601 Recreation Swimming
1001-PCS-7602 Competitive Swimming
1001-PCS-7603 Fitness Programs
1001-PCS-7604 Swim Lessons
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
0.35 0.375% $ 4,299 $ 4,299 $ 78 $ 4,377
0.30 0.322% $ 3,685 $ 3,685 $ 67 $ 3,752
0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
0.35 0.375% $ 4,299 $ 4,299 $ 78 $ 4,377
0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
0.45 0.483% $ 5,528 $ 5,528 $ 100 $ 5,628
0.20 0.214% $ 2,457 $ 2,457 $ 45 $ 2,501
0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
0.15 0.161% $ 1,843 $ 1,843 $ 33 $ 1,876
0.30 0.322% $ 3,685 $ 3,685 $ 67 $ 3,752
0.45 0.483% $ 5,528 $ 5,528 $ 100 $ 5,628
0.43 0.461% $ 5,282 $ 5,282 $ 96 $ 5,378
0.43 0.461 % $ 5,282 $ 5,282 $ 96 $ 5,378
0.30 0.322% $ 3,685 $ 3,685 $ 67 $ 3,752
0.05 0.054% $ 614 $ 614 $ 11 $ 625
0.69 0.740% $ 8,476 $ 8,476 $ 154 $ 8,630
0.05 0.054% $ 614 $ 614 $ 11 $ 625
0.10 0.107% $ 1,228 $ 1,228 $ 22 $ 1,251
0.20 0.214% $ 2,457 $ 2,457 $ 45 $ 2,501
0.25 0.268% $ 3,071 $ 3,071 $ 56 $ 3,127
1.05 1.126% $ 12,898 $ 12,898 $ 234 $ 13,132
0.95 1.019% $ 11,670 $ 11,670 $ 212 $ 11,882
0.25 0.268% $ 3,071 $ 3,071 $ 56 $ 3,127
0.35 0.375% $ 4,299 $ 4,299 $ 78 $ 4,377
0.40 0.429% $ 4,914 $ 4,914 $ 89 $ 5,003
0.50 0.536% $ 6,142 $ 6,142 $ 111 $ 6,253
1.30 1.394% $ 15,969 $ 15,969 $ 290 $ 16,259
0.05 0.054% $ 614 $ 614 $ 11 $ 625
0.50 0.536% $ 6,142 $ 6,142 $ 111 $ 6,253
0.35 0.375% $ 4,299 $ 4,299 $ 78 $ 4,377
9.65 10.349% $ 118,542 $ 118,542 $ 2,150 $ 120,692
7.50 8.043% $ 92,131 $ 92,131 $ 1,671 $ 93,802
93.25 100.000% $ 1,145,500 $ $ 1,145,500 $ 20,776 $ 1,166,276
Allocation Basis: # of GF FTE
Source of Allocation: Personnel Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-NDD-0010 Non -Departmental
Employee
Benefits Total
1001-CMO-1100 City Manager $ 65,662 $ 65,662
1001-CMO-1200 City Clerk $ 56,281 $ 56,281
1001-CMO-1300 Human Resources $ 43,774 $ 43,774
1001-CMO-1600 Communications $ 26,890 $ 26,890
1001-ASD-2000 Finance $ 98,805 $ 98,805
1001-PWD-6000 Public Works Administration $ 77,543 $ 77,543
1001-CMO-1500 Economic Development $ 26,265 $ 26,265
1001-CMO-1810 Disaster Preparedness $ 9,380 $ 9,380
1001-PSD-3100 Police Operations Support $ 50,028 $ 50,028
1001-FSD-3800 Fire Prevention $ 12,507 $ 12,507
1001-PWD-6100 Engineering $ 9,380 $ 9,380
1001-PWD-6110 Capital Improvement Program $ 50,028 $ 50,028
1001-PWD-6120 Development $ 50,653 $ 50,653
1001-PWD-6130 Transportation $ 34,394 $ 34,394
1001-PWD-6200 Environment & Sustainability $ 16,884 $ 16,884
1001-PWD-6231 AVI Franchise Agreement $ 1,251 $ 1,251
1001-PWD-6300 Maintenance $ 25,014 $ 25,014
1001-PCS-7000 Parks & Community Services $ 61,910 $ 61,910
1001-PCS-7010 Contracted Classes & Programs $ 4,377 $ 4,377
1001-PCS-7011 Contracted Fitness & Wellness $ 3,752 $ 3,752
1001-PCS-7012 Contracted Leisure $ 2,501 $ 2,501
1001-PCS-7100 Community Events & Festivals $ 26,890 $ 26,890
1001-PCS-7113 City Presented Performances $ 625 $ 625
1001-PCS-7120 Arts Activities Ad min $ 8,755 $ 8,755
1001-PCS-7210 Heritage Ctr Programs Admin $ 6,253 $ 6,253
1001-PCS-7220 Heritage Ctr Ops Admin $ 5,628 $ 5,628
1001-PCS-7300 Senior Programs Admin $ 5,628 $ 5,628
1001-PCS-7301 Senior Program Trips and Tours $ 1,251 $ 1,251
1001-PCS-7302 Senior Program Activities $ 4,377 $ 4,377
1001-PCS-7303 Senior Program Lunch Program $ 1,876 $ 1,876
1001-PCS-7304 Senior Program Special Events $ 3,127 $ 3,127
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-NDD-0010 Non -Departmental
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
1001-PCS-7604
1001-PCS-7611
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Swim Lessons
Waterpark Operations
Employee
Benefits Total
$ 2,501 $ 2,501
$ 3,752 $ 3,752
$ 5,003 $ 5,003
$ 9,380 $ 9,380
$ 4,377 $ 4,377
$ 3,752 $ 3,752
$ 1,251 $ 1,251
$ 1,251 $ 1,251
$ 4,377 $ 4,377
$ 1,251 $ 1,251
$ 5,628 $ 5,628
$ 2,501 $ 2,501
$ 1,251 $ 1,251
$ 1,876 $ 1,876
$ 3,752 $ 3,752
$ 5,628 $ 5,628
$ 5,378 $ 5,378
$ 5,378 $ 5,378
$ 3,752 $ 3,752
$ 625 $ 625
$ 8,630 $ 8,630
$ 625 $ 625
$ 1,251 $ 1,251
$ 2,501 $ 2,501
$ 3,127 $ 3,127
$ 13,132 $ 13,132
$ 11,882 $ 11,882
$ 3,127 $ 3,127
$ 4,377 $ 4,377
$ 5,003 $ 5,003
$ 6,253 $ 6,253
$ 16,259 $ 16,259
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-NDD-0010 Non -Departmental
Employee
Benefits Total
1001-PCS-7612 Wave Concessions $ 625 $ 625
1001-PCS-7620 Wave Facility Admin $ 6,253 $ 6,253
1001-PCS-7621 Wave Facility Rental $ 4,377 $ 4,377
1001-CDD-8200 Planning $ 120,692 $ 120,692
1001-CDD-8300 Building & Safety $ 93,802 $ 93,802
Total $ 1,166,276 $ 1,166,276
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
! City Council
The City Council acts as the governing body for the City of Dublin, as such they are responsible for enacting municipal
legislation, approving appointed City staff and contracts, authorizing use of funds, adopting policies, etc. The costs for City
Council are allocated to Receiving Departments as follows
Legislative Support — represents costs associated with administering the City's legislative decisions. These costs
have been allocated based on the number of agenda items per fund and department.
Community Support — represents costs associated with hosting and attending community events and other public
engagements. Since this function is not in direct support of a City department, the costs are not further allocated
through the cost plan.
The chart on the following page illustrates the functions and measures used to allocate City Council's costs. The top tier
shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
CITY COUNCIL
Legislative Support
Community Support
# of Agenda Items Not Allocated
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-CCO-1000 City Council
First Second
Allocation Allocation Total
Departmental Expenditures $ 644,552 $ 644,552
Total Deductions $ - $
Incoming Costs
1001-CCO-1000 City Council $ 6,033 $ 6,033
1001-CMO-1100 City Manager $ 3,919 $ 3,919
1001-CMO-1200 City Clerk $ 4,773 $ 4,773
1001-CMO-1310 Risk Management $ 23,592 $ 23,592
1001-CAO-1900 City Attorney $ 88,025 $ 88,025
1001-ASD-2000 Finance $ 24,096 $ 24,096
Total Incoming Costs $ $ 150,438 $ 150,438
Total Cost Adjustments $ $
Total Costs to be Allocated $ 644,552 $ 150,438 $ 794,990
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-CCO-1000 City Council
Expense Type Expense ($)
Personnel
Legislative Community
Support Support
Salary $ 106,752 $ 106,752 $ -
Benefits $ 123,654 $ 123,654 $ -
Subtotal Personnel Cost $ 230,406 $ 230,406 $
Operating Services & Supplies
Professional & Contract Services $ 166,749 $ - $ 166,749
Supplies $ 167,363 $ 124,863 $ 42,500
ISF $ 62,034 $ 62,034 $
Legal Notices $ 3,000 $ 3,000 $
Grant / Contributions $ 15,000 $ - $ 15,000
Subtotal Operating Cost $ 414,146 $ 189,897 $ 224,249
DEPARTMENTAL EXPENDITURES $ 644,552 $ 420,303 $ 224,249
Disallowed Costs i
Subtotal Disallowed Costs
Cost Adjustments
Subtotal Cost Adjustments
FUNCTIONAL COST
$ - $
$ - $
$ 420,303 $ 224,249
First Allocation
Incoming - All Others $ - $ - $
Reallocate Adm in Costs $ - $ - $
Unallocated Costs $ (224,249) $ - $ (224,249)
Subtotal of First Allocation $ 420,303 $ 420,303 $
Second Allocation
Incoming - All Others $ 150,438 $ 98,099 $ 52,340
Reallocate Adm in Costs $ - $ - $
Unallocated Costs $ (52,340) $ - $ (52,340)
Subtotal of Second Allocation $ 98,099 $ 98,099 $
TOTAL ALLOCATED $ 518,402 $ 518,402 $
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CCO-1000 City Council
ALLOCATION DETAIL
Legislative Support
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1300 Human Resources
1001-CMO-1600 Communications
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-CMO-1210 Elections
1001-CMO-1500 Economic Development
1001-CMO-1810 Disaster Preparedness
1001-CMO-1830 Community TV
1001-PSD-3000 Police Admin / Support Services
1001-FS D-3700 Fire Ad ministration
1001-PWD-6100 Engineering
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6337 Traffic Signals
1001-PCS-7000 Parks & Community Services
1001-PCS-7010 Contracted Classes & Programs
1001-PCS-7300 Senior Programs Admin
1001-PCS-7421 Shannon Ctr Rental
1001-PCS-7500 Sports Admin
1001-PCS-7513 Civic Center Rentals
1001-PCS-7600 Aquatics Program Admin
1001-PCS-7620 Wave Facility Admin
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2801-PCS- Public Art Fund
2901-CDD- Affordable Housing
2903-NDD- Community Development Block Grant
2907-CMO- American Rescue Plan Act (ARPA)
3300-CIP- General Improvement CIP Projects
3500-CIP- Parks CIP Projects
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
3.00 1.435% $ 6,033
6.00 2.871% $ 12,066
5.00 2.392% $ 10,055
2.00 0.957% $ 4,022
13.00 6.220% $ 26,143
8.00 3.828% $ 16,088
1.00 0.478% $ 2,011
7.00 3.349% $ 14,077
2.00 0.957% $ 4,022
2.00 0.957% $ 4,022
10.00 4.785% $ 20,110
3.00 1.435% $ 6,033
10.00 4.785% $ 20,110
10.00 4.785% $ 20,110
3.00 1.435% $ 6,033
1.00 0.478% $ 2,011
11.00 5.263% $ 22,121
3.00 1.435% $ 6,033
1.00 0.478% $ 2,011
1.00 0.478% $ 2,011
2.00 0.957% $ 4,022
1.00 0.478% $ 2,011
2.00 0.957% $ 4,022
1.00 0.478% $ 2,011
18.00 8.612% $ 36,198
3.00 1.435°A) $ 6,033
6.00 2.871 % $ 12,066
3.00 1.435% $ 6,033
2.00 0.957% $ 4,022
3.00 1.435% $ 6,033
4.00 1.914°A0 $ 8,044
6.00 2.871% $ 12,066
$ 6,033 $ 6,033
$ 12,066 $ 2,857 $ 14,923
$ 10,055 $ 2,381 $ 12,436
$ 4,022 $ 952 $ 4,974
$ 26,143 $ 6,191 $ 32,334
$ 16,088 $ 3,810 $ 19,898
$ 2,011 $ 476 $ 2,487
$ 14,077 $ 3,333 $ 17,411
$ 4,022 $ 952 $ 4,974
$ 4,022 $ 952 $ 4,974
$ 20,110 $ 4,762 $ 24,872
$ 6,033 $ 1,429 $ 7,462
$ 20,110 $ 4,762 $ 24,872
$ 20,110 $ 4,762 $ 24,872
$ 6,033 $ 1,429 $ 7,462
$ 2,011 $ 476 $ 2,487
$ 22,121 $ 5,238 $ 27,359
$ 6,033 $ 1,429 $ 7,462
$ 2,011 $ 476 $ 2,487
$ 2,011 $ 476 $ 2,487
$ 4,022 $ 952 $ 4,974
$ 2,011 $ 476 $ 2,487
$ 4,022 $ 952 $ 4,974
$ 2,011 $ 476 $ 2,487
$ 36,198 $ 8,572 $ 44,770
$ 6,033 $ 1,429 $ 7,462
$ 12,066 $ 2,857 $ 14,923
$ 6,033 $ 1,429 $ 7,462
$ 4,022 $ 952 $ 4,974
$ 6,033 $ 1,429 $ 7,462
$ 8,044 $ 1,905 $ 9,949
$ 12,066 $ 2,857 $ 14,923
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CCO-1000 City Council
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
3600-CIP- Streets CIP Projects 2.00 0.957% $ 4,022 $ 4,022 $ 952 $ 4,974
5301-PWD- Fallon Village GHAD 5.50 2.632% $ 11,061 $ 11,061 $ 2,619 $ 13,680
5302-PWD- Schaefer Ranch GHAD 5.50 2.632% $ 11,061 $ 11,061 $ 2,619 $ 13,680
-- Other 43.00 20.574% $ 86,474 $ 86,474 $ 20,477 $ 106,951
Total 209.00 100.000% $ 420,303 $ $ 420,303 $ 98,099 $ 518,402
Allocation Basis: # of Agenda Items
Source of Allocation: Agenda Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CCO-1000 City Council
Legislative
Support Total
1001-CCO-1000 City Council $ 6,033 $ 6,033
1001-CMO-1100 City Manager $ 14,923 $ 14,923
1001-CMO-1300 Human Resources $ 12,436 $ 12,436
1001-CMO-1600 Communications $ 4,974 $ 4,974
1001-ASD-2000 Finance $ 32,334 $ 32,334
1001-PWD-6000 Public Works Administration $ 19,898 $ 19,898
1001-CMO-1210 Elections $ 2,487 $ 2,487
1001-CMO-1500 Economic Development $ 17,411 $ 17,411
1001-CMO-1810 Disaster Preparedness $ 4,974 $ 4,974
1001-CMO-1830 Community TV $ 4,974 $ 4,974
1001-PSD-3000 Police Admin / Support Services $ 24,872 $ 24,872
1001-FSD-3700 Fire Administration $ 7,462 $ 7,462
1001-PWD-6100 Engineering $ 24,872 $ 24,872
1001-PWD-6130 Transportation $ 24,872 $ 24,872
1001-PWD-6200 Environment & Sustainability $ 7,462 $ 7,462
1001-PWD-6337 Traffic Signals $ 2,487 $ 2,487
1001-PCS-7000 Parks & Community Services $ 27,359 $ 27,359
1001-PCS-7010 Contracted Classes & Programs $ 7,462 $ 7,462
1001-PCS-7300 Senior Programs Admin $ 2,487 $ 2,487
1001-PCS-7421 Shannon Ctr Rental $ 2,487 $ 2,487
1001-PCS-7500 Sports Admin $ 4,974 $ 4,974
1001-PCS-7513 Civic Center Rentals $ 2,487 $ 2,487
1001-PCS-7600 Aquatics Program Admin $ 4,974 $ 4,974
1001-PCS-7620 Wave Facility Admin $ 2,487 $ 2,487
1001-CDD-8200 Planning $ 44,770 $ 44,770
1001-CDD-8300 Building & Safety $ 7,462 $ 7,462
2801-PCS- Public Art Fund $ 14,923 $ 14,923
2901-CDD-Affordable Housing $ 7,462 $ 7,462
2903-NDD- Community Development Block Grant $ 4,974 $ 4,974
2907-CMO- American Rescue Plan Act (ARPA) $ 7,462 $ 7,462
3300-CIP- General Improvement CIP Projects $ 9,949 $ 9,949
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CCO-1000 City Council
Legislative
Support Total
3500-CIP- Parks CIP Projects $ 14,923 $ 14,923
3600-CIP- Streets CIP Projects $ 4,974 $ 4,974
5301-PWD- Fallon Village GHAD $ 13,680 $ 13,680
5302-PWD- Schaefer Ranch GHAD $ 13,680 $ 13,680
-- Other $ 106,951 $ 106,951
Total $ 518,402 $ 518,402
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
City Manager
The City Manager's Office is responsible for overseeing the implementation of City Council directives and for providing
general oversight to all City departments and staff. The cost for the City Manager's Office is allocated to Receiving
Departments as follows
Administrative Support — represents costs associated with general administrative support provided to all City
Departments. These costs have been allocated based on the dollar value of budgeted expenditures per fund and
department'.
Managerial Support — represents costs associated with general managerial support provided to all City staff. These
costs have been allocated based on the number of full-time employees (FTE) per fund and department.
The chart on the following page illustrates the functions and measures used to allocate the City Manager Office's costs.
The top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows
the measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the
department's expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation
summary.
1 Large one-time expenditures (i.e., taxes, transfers, interest, etc.) were excluded as the large dollar amount does not accurately represent time spent in support of the associated
department.
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FY24 FULL COST ALLOCATION PLAN
CITY OF DUBLIN, CA
CITY MANAGER
Administrative Support
Managerial Support
$ of Budgeted Exp # of FTE
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-CMO-1100 City Manager
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,787,174 $ 1,787,174
Total Deductions $ $
Incoming Costs
1001-NDD-0010 Non -Departmental $ 64,492 $ 1,170 $ 65,662
1001-CCO-1000 City Council $ 12,066 $ 2,857 $ 14,923
1001-CMO-1100 City Manager $ 57,699 $ 57,699
1001-CMO-1200 City Clerk $ 24,106 $ 24,106
1001-CMO-1300 Human Resources $ 56,677 $ 56,677
1001-CMO-1310 Risk Management $ 68,484 $ 68,484
1001-CMO-1600 Communications $ 21,109 $ 21,109
1001-CAO-1900 City Attorney $ 24,157 $ 24,157
1001-ASD-2000 Finance $ 65,442 $ 65,442
1001-PWD-6311 City Hall $ 49,830 $ 49,830
Total Incoming Costs $ 76,558 $ 371,531 $ 448,089
Total Cost Adjustments $ $
Total Costs to be Allocated $ 1,863,733 $ 371,531 $ 2,235,264
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-CMO-1100 City Manager
Expense Type Expense ($)
Personnel
Administrative
Support
Managerial
Support
Salary
Benefits
Subtotal Personnel Cost
Operating Services & Supplies
Professional & Contract Services
Supplies
ISF
Furniture & Equipment
Subtotal Operating Cost
DEPARTMENTAL EXPENDITURES
Disallowed Costs
Subtotal Disallowed Costs
Cost Adjustments
Subtotal Cost Adjustments
FUNCTIONAL COST
First Allocation
Incoming - All Others
Reallocate Adm in Costs
Unallocated Costs
$ 1,036,183
$ 369,233
$ 1,405,416
$ 10,000
$ 45,770
$ 319,264
$ 6,724
$ 381,758
$ 1,787,174
$
$ -
$ 1,787,174
$ 76,558
$
$
$ 518,092 $
$ 184,617 $
$ 702,708 $
$ 5,000
$ 22,885
$ 159,632
$ 3,362
$ 190,879
$ 893,587
518,092
184,617
702,708
$ 5,000
$ 22,885
$ 159,632
$ 3,362
$ 190,879
$ 893,587
$ - $
$ - $
$ 893,587 $ 893,587
$ 38,279 $
$ - $
$ - $
38,279
Subtotal of First Allocation
$ 1,863,733
$ 931,866 $ 931,866
Second Allocation
Incoming - All Others
Reallocate Adm in Costs
Unallocated Costs
$ 185,766 $
$ - $
$ - $
185,766
Subtotal of Second Allocation
$ 371,531
$ 185,766 $ 185,766
TOTAL ALLOCATED
$ 2,235,264
$ 1,117,632 $ 1,117,632
Matrix Consulting Group
148
7L
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Administrative Support
1001-NDD-0010 Non -Departmental 2,183,582.43 1.459% $ 13,594 $ 13,594 $ 13,594
1001-CCO-1000 City Council 629,551.50 0.421% $ 3,919 $ 3,919 $ 3,919
1001-CMO-1100 City Manager 1,783,774.44 1.192% $ 11,105 $ 11,105 $ 11,105
1001-CMO-1200 City Clerk 860,534.95 0.575% $ 5,357 $ 5,357 $ 1,102 $ 6,459
1001-CMO-1300 Human Resources 1,242,096.47 0.830% $ 7,733 $ 7,733 $ 1,590 $ 9,323
1001-CMO-1600 Communications 619,140.00 0.414% $ 3,855 $ 3,855 $ 793 $ 4,647
1001-CAO-1900 City Attorney 739,414.58 0.494% $ 4,603 $ 4,603 $ 947 $ 5,550
1001-ASD-2000 Finance 2,672,680.04 1.786% $ 16,639 $ 16,639 $ 3,422 $ 20,061
1001-PWD-6000 Public Works Administration 1,882,030.57 1.257% $ 11,717 $ 11,717 $ 2,410 $ 14,127
1001-PWD-6311 City Hall 890,253.98 0.595% $ 5,542 $ 5,542 $ 1,140 $ 6,682
1001-NDD-0110 Human Services 54,274.38 0.036% $ 338 $ 338 $ 69 $ 407
1001-NDD-0120 Library Services 671,349.00 0.449% $ 4,180 $ 4,180 $ 860 $ 5,039
1001-NDD-0130 Dougherty Reg Fire Auth 566,942.00 0.379% $ 3,530 $ 3,530 $ 726 $ 4,256
1001-CMO-1210 Elections 217,170.00 0.145% $ 1,352 $ 1,352 $ 278 $ 1,630
1001-CMO-1500 Economic Development 975,532.00 0.652% $ 6,073 $ 6,073 $ 1,249 $ 7,322
1001-CMO-1810 Disaster Preparedness 325,428.00 0.217% $ 2,026 $ 2,026 $ 417 $ 2,443
1001-CMO-1820 Animal Control 401,297.73 0.268% $ 2,498 $ 2,498 $ 514 $ 3,012
1001-CMO-1830 Community TV 136,127.00 0.091% $ 847 $ 847 $ 174 $ 1,022
1001-PSD-3000 Police Admin / Support Services 3,333,363.00 2.227% $ 20,753 $ 20,753 $ 4,268 $ 25,021
1001-PSD-3010 Patrol 11,909,059.00 7.956% $ 74,142 $ 74,142 $ 15,248 $ 89,391
1001-PSD-3020 Traffic 1,836,029.00 1.227% $ 11,431 $ 11,431 $ 2,351 $ 13,781
1001-PSD-3030 lnvestigations 3,930,325.00 2.626% $ 24,469 $ 24,469 $ 5,032 $ 29,501
1001-PSD-3040 Crime Prevention 1,349,327.00 0.901% $ 8,401 $ 8,401 $ 1,728 $ 10,128
1001-PSD-3041 School Resource Svcs 726,820.00 0.486% $ 4,525 $ 4,525 $ 931 $ 5,456
1001-PSD-3050 Communications / Dispatch 1,751,000.00 1.170% $ 10,901 $ 10,901 $ 2,242 $ 13,143
1001-PSD-3100 Police Operations Support 2,799,362.44 1.870% $ 17,428 $ 17,428 $ 3,584 $ 21,012
1001-PSD-3140 Crime Prevention 43,095.00 0.029% $ 268 $ 268 $ 55 $ 323
1001-PSD-3510 Crossing Guards 307,732.48 0.206% $ 1,916 $ 1,916 $ 394 $ 2,310
1001-FSD-3700 Fire Administration 16,313,430.00 10.899% $ 101,563 $ 101,563 $ 20,888 $ 122,451
1001-FSD-3800 Fire Prevention 546,113.00 0.365% $ 3,400 $ 3,400 $ 699 $ 4,099
1001-PWD-6005 Insurance Claims 243,944.05 0.163% $ 1,519 $ 1,519 $ 312 $ 1,831
1001-PWD-6010 150,000.00 0.100% $ 934 $ 934 $ 192 $ 1,126
1001-PWD-6100 Engineering 206,582.56 0.138% $ 1,286 $ 1,286 $ 265 $ 1,551
Matrix Consulting Group
149
7
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
1001-PWD-6110 Capital Improvement Program
1001-PWD-6120 Development
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6210 Climate Action Plan
1001-PWD-6220 Public Outreach & Events
1001-PWD-6230 Solid Waste Programs
1001-PWD-6231 AVI Franchise Agreement
1001-PWD-6240 Stormwater Programs
1001-PWD-6300 Maintenance
1001-PWD-6312 Cultural Arts Center
1001-PWD-6313 Heritage Museums
1001-PWD-6314 Maintenance Corp Yard
1001-PWD-6315 Senior Center
1001-PWD-6316 Shannon Community Center
1001-PWD-6317 The Wave
1001-PWD-6320 Parks
1001-PWD-6321 Community/Sports Parks
1001-PWD-6322 Historic/Nature Parks
1001-PWD-6323 Neighborhood Parks
1001-PWD-6330 Streets
1001-PWD-6331 Bridges
1001-PWD-6332 Landscaping
1001-PWD-6334 Sidewalks
1001-PWD-6336 Streetlights
1001-PWD-6337 Traffic Signals
1001-PWD-6338 Street Tree Maintenance
1001-PWD-6339 Signs
1001-PWD-6341 Street Sweeping
1001-PWD-6342 City Vehicles
1001-PWD-6343 Special Events
1001-PWD-6350 Public Safety Complex
1001-PWD-6351 Police Services
1001-PWD-6352 Grounds
1001-PWD-6358 Fire Administration PSC
1001-PWD-6360 Fire Station Maint
1001-PWD-6362 Fire Station 16
Allocation
Units
632,805.00
1,043,095.06
575,450.27
292,000.00
1,000.00
500.00
100,000.00
28,248.00
532,049.49
1,453,095.66
64,400.00
151,254.47
144,234.07
226,967.42
269,229.57
865,560.00
144,761.33
2,989,803.00
145,120.75
1,196,652.00
69,574.40
52,500.00
1,079,727.00
250,000.00
21,520.00
174,045.00
377,350.00
86,350.00
410,000.00
86,000.00
336,690.00
73,553.00
277,089.10
26,670.00
81,400.00
25,473.00
91,921.78
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.423% $ 3,940 $ 3,940 $ 810 $ 4,750
0.697% $ 6,494 $ 6,494 $ 1,336 $ 7,830
0.384% $ 3,583 $ 3,583 $ 737 $ 4,319
0.195% $ 1,818 $ 1,818 $ 374 $ 2,192
0.001% $ 6 $ 6 $ 1 $ 8
0.000% $ 3 $ 3 $ 1 $ 4
0.067% $ 623 $ 623 $ 128 $ 751
0.019% $ 176 $ 176 $ 36 $ 212
0.355% $ 3,312 $ 3,312 $ 681 $ 3,994
0.971% $ 9,047 $ 9,047 $ 1,861 $ 10,907
0.043% $ 401 $ 401 $ 82 $ 483
0.101% $ 942 $ 942 $ 194 $ 1,135
0.096% $ 898 $ 898 $ 185 $ 1,083
0.152% $ 1,413 $ 1,413 $ 291 $ 1,704
0.180% $ 1,676 $ 1,676 $ 345 $ 2,021
0.578% $ 5,389 $ 5,389 $ 1,108 $ 6,497
0.097% $ 901 $ 901 $ 185 $ 1,087
1.997% $ 18,614 $ 18,614 $ 3,828 $ 22,442
0.097% $ 903 $ 903 $ 186 $ 1,089
0.799% $ 7,450 $ 7,450 $ 1,532 $ 8,982
0.046% $ 433 $ 433 $ 89 $ 522
0.035% $ 327 $ 327 $ 67 $ 394
0.721% $ 6,722 $ 6,722 $ 1,382 $ 8,105
0.167% $ 1,556 $ 1,556 $ 320 $ 1,877
0.014% $ 134 $ 134 $ 28 $ 162
0.116% $ 1,084 $ 1,084 $ 223 $ 1,306
0.252% $ 2,349 $ 2,349 $ 483 $ 2,832
0.058% $ 538 $ 538 $ 111 $ 648
0.274% $ 2,553 $ 2,553 $ 525 $ 3,078
0.057% $ 535 $ 535 $ 110 $ 646
0.225% $ 2,096 $ 2,096 $ 431 $ 2,527
0.049% $ 458 $ 458 $ 94 $ 552
0.185% $ 1,725 $ 1,725 $ 355 $ 2,080
0.018% $ 166 $ 166 $ 34 $ 200
0.054% $ 507 $ 507 $ 104 $ 611
0.017% $ 159 $ 159 $ 33 $ 191
0.061% $ 572 $ 572 $ 118 $ 690
Matrix Consulting Group
150
8L
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
1001-PWD-6363 Fire Station 17
1001-PWD-6364 Fire Station 18
1001-PWD-6365 Fire Vehicle Maintenace Facility
1001-PWD-6370 Library
1001-PWD-6381 DSRSD
1001-PWD-6382 Camp Parks - Muni Services
1001-PCS-7000 Parks & Community Services
1001-PCS-7010 Contracted Classes & Programs
1001-PCS-7011 Contracted Fitness & Wellness
1001-PCS-7012 Contracted Leisure
1001-PCS-7100 Community Events & Festivals
1001-PCS-7101 St. Patrick's Day Festival
1001-PCS-7102 Santa Breakfast/Tree Lighting
1001-PCS-7104 Farmer's Market/Concerts
1001-PCS-7105 Family Campouts
1001-PCS-7106 Spring Eggstravaganza
1001-PCS-7107 Outdoor Movie Nights
1001-PCS-7108 Ghosts of Dublin/Harvest Fair
1001-PCS-7109 Floating Pumpkin Patch
1001-PCS-7111 Community Outreach Events
1001-PCS-7112 Art Space Grants
1001-PCS-7113 City Presented Performances
1001-PCS-7114 Park and Facility Dedications
1001-PCS-7120 Arts Activities Admin
1001-PCS-7132
1001-PCS-7133 City Presented Performances
1001-PCS-7134 Cultrual Art Classes
1001-PCS-7201 Burials
1001-PCS-7210 Heritage Ctr Programs Admin
1001-PCS-7211 Tours & Hands-on History
1001-PCS-7213 Heritage Exhibit & Collections
1001-PCS-7220 Heritage Ctr Ops Admin
1001-PCS-7221 Heritage Ctr Rental
1001-PCS-7300 Senior Programs Admin
1001-PCS-7301 Senior Program Trips and Tours
1001-PCS-7302 Senior Program Activities
1001-PCS-7303 Senior Program Lunch Program
Allocation
Units
103,637.98
99,031.58
356.00
458,049.00
120,810.00
823,000.00
1,713,528.00
86,696.00
66,966.00
116,654.00
326,047.00
23,934.05
34,513.06
4,054.28
11,379.00
5,333.84
9,836.00
7,218.66
2,399.00
179,644.15
153,043.36
46,432.58
57,156.88
113,733.00
1,400.00
2,926.00
78,027.00
27,483.00
89,166.00
9,282.00
65,020.40
147,126.15
15,080.00
87,995.00
41,872.00
52,815.00
27,551.00
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.069% $ 645 $ 645 $ 133 $ 778
0.066% $ 617 $ 617 $ 127 $ 743
0.000% $ 2 $ 2 $ 0 $ 3
0.306% $ 2,852 $ 2,852 $ 586 $ 3,438
0.081% $ 752 $ 752 $ 155 $ 907
0.550% $ 5,124 $ 5,124 $ 1,054 $ 6,178
1.145% $ 10,668 $ 10,668 $ 2,194 $ 12,862
0.058% $ 540 $ 540 $ 111 $ 651
0.045% $ 417 $ 417 $ 86 $ 503
0.078% $ 726 $ 726 $ 149 $ 876
0.218% $ 2,030 $ 2,030 $ 417 $ 2,447
0.016% $ 149 $ 149 $ 31 $ 180
0.023% $ 215 $ 215 $ 44 $ 259
0.003% $ 25 $ 25 $ 5 $ 30
0.008% $ 71 $ 71 $ 15 $ 85
0.004% $ 33 $ 33 $ 7 $ 40
0.007% $ 61 $ 61 $ 13 $ 74
0.005% $ 45 $ 45 $ 9 $ 54
0.002% $ 15 $ 15 $ 3 $ 18
0.120% $ 1,118 $ 1,118 $ 230 $ 1,348
0.102% $ 953 $ 953 $ 196 $ 1,149
0.031% $ 289 $ 289 $ 59 $ 349
0.038% $ 356 $ 356 $ 73 $ 429
0.076% $ 708 $ 708 $ 146 $ 854
0.001% $ 9 $ 9 $ 2 $ 11
0.002% $ 18 $ 18 $ 4 $ 22
0.052% $ 486 $ 486 $ 100 $ 586
0.018% $ 171 $ 171 $ 35 $ 206
0.060% $ 555 $ 555 $ 114 $ 669
0.006% $ 58 $ 58 $ 12 $ 70
0.043% $ 405 $ 405 $ 83 $ 488
0.098% $ 916 $ 916 $ 188 $ 1,104
0.010% $ 94 $ 94 $ 19 $ 113
0.059% $ 548 $ 548 $ 113 $ 661
0.028% $ 261 $ 261 $ 54 $ 314
0.035% $ 329 $ 329 $ 68 $ 396
0.018% $ 172 $ 172 $ 35 $ 207
Matrix Consulting Group
151
8'.
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
1001-PCS-7304 Senior Program Special Events
1001-PCS-7305 Senior Volunteer Program
1001-PCS-7306 Contracted Senior Classes
1001-PCS-7310 Senior Ctr Facility Ops Admin
1001-PCS-7311 Senior Ctr Rental
1001-PCS-7400 Family Programs Admin
1001-PCS-7401 After School Recreation
1001-PCS-7402 Full Day Camps
1001-PCS-7403 Half Day Camps
1001-PCS-7404 Student Union
1001-PCS-7405 Dublin L.E.A.D
1001-PCS-7410 PreSchool Admin
1001-PCS-7411 Shannon Preschool
1001-PCS-7413 PreSchool Camps
1001-PCS-7420 Shannon Ctr Facility Ops
1001-PCS-7421 Shannon Ctr Rental
1001-PCS-7500 Sports Admin
1001-PCS-7501 Adult Sports/Basketball
1001-PCS-7502 Adult Sports/Softball
1001-PCS-7503 Youth Sports/Basketball
1001-PCS-7504 Youth Sports/Tee Ball
1001-PCS-7505 Contracted Sports Programs
1001-PCS-7510 Other Facility Operations Admin
1001-PCS-7511 Stager Gym Rental
1001-PCS-7513 Civic Center Rentals
1001-PCS-7514 Library Rentals
1001-PCS-7515 Parks Rental
1001-PCS-7600 Aquatics Program Admin
1001-PCS-7601 Recreation Swimming
1001-PCS-7602 Competitive Swimming
1001-PCS-7603 Fitness Programs
1001-PCS-7604 Swim Lessons
1001-PCS-7605 Contracted Aquatic Programs
1001-PCS-7610 Waterpark Operations Admin
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
Allocation
Units
42,216.00
35,886.00
46,180.00
244,737.00
141,722.00
65,841.00
349,976.00
82,644.95
41,266.00
49,299.00
16,430.00
65,974.00
172,000.00
20,316.50
198,959.00
131,052.00
68,486.00
93,210.91
99,758.71
153,151.20
10,360.00
614,676.00
58,111.00
30,897.00
22,637.00
87,071.00
246,437.00
392,386.00
78,800.00
98,579.00
89,779.00
275,161.00
11,508.00
392,902.00
761,017.00
11,007.00
85,114.00
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.028% $ 263 $ 263 $ 54 $ 317
0.024% $ 223 $ 223 $ 46 $ 269
0.031% $ 288 $ 288 $ 59 $ 347
0.164% $ 1,524 $ 1,524 $ 313 $ 1,837
0.095% $ 882 $ 882 $ 181 $ 1,064
0.044% $ 410 $ 410 $ 84 $ 494
0.234% $ 2,179 $ 2,179 $ 448 $ 2,627
0.055% $ 515 $ 515 $ 106 $ 620
0.028% $ 257 $ 257 $ 53 $ 310
0.033% $ 307 $ 307 $ 63 $ 370
0.011% $ 102 $ 102 $ 21 $ 123
0.044% $ 411 $ 411 $ 84 $ 495
0.115% $ 1,071 $ 1,071 $ 220 $ 1,291
0.014% $ 126 $ 126 $ 26 $ 152
0.133% $ 1,239 $ 1,239 $ 255 $ 1,493
0.088% $ 816 $ 816 $ 168 $ 984
0.046% $ 426 $ 426 $ 88 $ 514
0.062% $ 580 $ 580 $ 119 $ 700
0.067% $ 621 $ 621 $ 128 $ 749
0.102% $ 953 $ 953 $ 196 $ 1,150
0.007% $ 64 $ 64 $ 13 $ 78
0.411% $ 3,827 $ 3,827 $ 787 $ 4,614
0.039% $ 362 $ 362 $ 74 $ 436
0.021% $ 192 $ 192 $ 40 $ 232
0.015% $ 141 $ 141 $ 29 $ 170
0.058% $ 542 $ 542 $ 111 $ 654
0.165% $ 1,534 $ 1,534 $ 316 $ 1,850
0.262% $ 2,443 $ 2,443 $ 502 $ 2,945
0.053% $ 491 $ 491 $ 101 $ 591
0.066% $ 614 $ 614 $ 126 $ 740
0.060% $ 559 $ 559 $ 115 $ 674
0.184% $ 1,713 $ 1,713 $ 352 $ 2,065
0.008% $ 72 $ 72 $ 15 $ 86
0.262% $ 2,446 $ 2,446 $ 503 $ 2,949
0.508% $ 4,738 $ 4,738 $ 974 $ 5,712
0.007% $ 69 $ 69 $ 14 $ 83
0.057% $ 530 $ 530 $ 109 $ 639
Matrix Consulting Group
152
8'.
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
1009-PWD- Developer Deposit
2101-PSD- State Seizure / Special Activity Fund
2103-PSD- SLES / COPS Fund
2106-PWD- Traffic Safety
2109-FSD- EMS Special Revenue
2111-PSD- Enforcement Grants
2201-PWD- State Gas Tax
2212-PWD- ACTC - Vehicle Registration Fee
2215-PWD- Measure BB -Bike & Ped
2302-PWD- Measure D
2303-PWD- Garbage Service Fund
2304-PWD- Local Recycling Fund
2323-PWD- Dublin / Dougherty
2324-PWD- Village Parkway
2701-PWD- Street Light District 1983-1
2702-PWD- Landscape District Stagecoach 1983-1
2703-PWD- Landscape District Dougherty 1986-1
2704-PWD- Landscape District Santa Rita 1997-1
2705-PWD- Landscape District East Dublin 1999-1
2710-PWD- Dublin Crossing-CFD Series 2017
2801-PCS- Public Art Fund
2811-CMO- Cable TV Facilities
2901-CDD- Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
2911-CDD- Building Homes and Jobs Act
2912-CDD- State Housing Grant
3300-CIP- General Improvement CIP Projects
3500-CIP- Parks CIP Projects
3600-CIP- Streets CIP Projects
3700-CIP- Public Art CIP
4104-NDD- Neighborhood Park Improvements
4301-NDD- West Dublin Transportation Impact Fee
5102-NDD- CFD 2015-1 Improv. Area 1
5171-NDD- CERBT (OPEB) Trust
Allocation
Units
95,155.00
2,200,987.93
3,156,871.94
646,590.50
44,547.00
100,000.00
103,462.60
265,610.00
331,681.00
111,236.00
100,000.00
20,224.80
614,976.79
1,000.00
89,572.29
11,800.00
11,800.00
373,472.55
261,166.34
132,821.05
362,007.55
283,694.55
31,814.54
80,500.00
46,566.00
591,950.25
2,322,618.48
997.84
432.20
6,238,743.36
9,645,364.66
24,226,785.59
668,984.77
9,050.00
44,890.00
452,826.17
1,119,400.00
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.064% $ 592 $ 592 $ 122 $ 714
1.470% $ 13,703 $ 13,703 $ 2,818 $ 16,521
2.109% $ 19,654 $ 19,654 $ 4,042 $ 23,696
0.432% $ 4,025 $ 4,025 $ 828 $ 4,853
0.030% $ 277 $ 277 $ 57 $ 334
0.067% $ 623 $ 623 $ 128 $ 751
0.069% $ 644 $ 644 $ 132 $ 777
0.177% $ 1,654 $ 1,654 $ 340 $ 1,994
0.222% $ 2,065 $ 2,065 $ 425 $ 2,490
0.074% $ 693 $ 693 $ 142 $ 835
0.067% $ 623 $ 623 $ 128 $ 751
0.014% $ 126 $ 126 $ 26 $ 152
0.411% $ 3,829 $ 3,829 $ 787 $ 4,616
0.001% $ 6 $ 6 $ 1 $ 8
0.060% $ 558 $ 558 $ 115 $ 672
0.008% $ 73 $ 73 $ 15 $ 89
0.008% $ 73 $ 73 $ 15 $ 89
0.250% $ 2,325 $ 2,325 $ 478 $ 2,803
0.174% $ 1,626 $ 1,626 $ 334 $ 1,960
0.089% $ 827 $ 827 $ 170 $ 997
0.242% $ 2,254 $ 2,254 $ 464 $ 2,717
0.190% $ 1,766 $ 1,766 $ 363 $ 2,129
0.021% $ 198 $ 198 $ 41 $ 239
0.054% $ 501 $ 501 $ 103 $ 604
0.031% $ 290 $ 290 $ 60 $ 350
0.395% $ 3,685 $ 3,685 $ 758 $ 4,443
1.552% $ 14,460 $ 14,460 $ 2,974 $ 17,434
0.001% $ 6 $ 6 $ 1 $ 7
0.000% $ 3 $ 3 $ 1 $ 3
4.168% $ 38,841 $ 38,841 $ 7,988 $ 46,829
6.444% $ 60,049 $ 60,049 $ 12,350 $ 72,399
16.186% $ 150,829 $ 150,829 $ 31,020 $ 181,849
0.447% $ 4,165 $ 4,165 $ 857 $ 5,021
0.006% $ 56 $ 56 $ 12 $ 68
0.030% $ 279 $ 279 $ 57 $ 337
0.303% $ 2,819 $ 2,819 $ 580 $ 3,399
0.748% $ 6,969 $ 6,969 $ 1,433 $ 8,402
Matrix Consulting Group
153
8',
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6105-NDD- Vehicles Replacement
6205-NDD- Facilities Replacement
6305-NDD- Equipment Replacement
6605-CMO- Information Systems Fund
6901-NDD- Retiree Health
Allocation Basis:
Source of Allocation:
Allocation
Units
539,024.00
574,958.00
337,764.00
470,717.98
60,000.00
807,296.83
3,753,265.75
1,069,400.00
Total 149,680,224.52
Allocated Gross
Percent Allocation
0.360% $ 3,356
0.384% $ 3,580
0.226% $ 2,103
0.314% $ 2,931
0.040% $ 374
0.539% $ 5,026
2.508% $ 23,367
0.714% $ 6,658
100.000% $ 931,866
$ of Budget Expenditures
Budget File
Direct
Billed
First Second
Allocation Allocation Total
$ 3,356 $ 690 $ 4,046
$ 3,580 $ 736 $ 4,316
$ 2,103 $ 432 $ 2,535
$ 2,931 $ 603 $ 3,533
$ 374 $ 77 $ 450
$ 5,026 $ 1,034 $ 6,060
$ 23,367 $ 4,806 $ 28,172
$ 6,658 $ 1,369 $ 8,027
$ 931,866 $ 185,766 $ 1,117,632
Matrix Consulting Group
154
84
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Managerial Support
1001-CMO-1100 City Manager 5.25 5.000% $ 46,593 $ 46,593 $ 46,593
1001-CMO-1200 City Clerk 4.50 4.286% $ 39,937 $ 39,937 $ 8,380 $ 48,318
1001-CMO-1300 Human Resources 3.50 3.333% $ 31,062 $ 31,062 $ 6,518 $ 37,580
1001-CMO-1600 Communications 2.15 2.048% $ 19,081 $ 19,081 $ 4,004 $ 23,085
1001-ASD-2000 Finance 7.90 7.524% $ 70,112 $ 70,112 $ 14,712 $ 84,824
1001-PWD-6000 Public Works Administration 6.20 5.905% $ 55,024 $ 55,024 $ 11,546 $ 66,571
1001-CMO-1500 Economic Development 2.10 2.000% $ 18,637 $ 18,637 $ 3,911 $ 22,548
1001-CMO-1810 Disaster Preparedness 0.75 0.714% $ 6,656 $ 6,656 $ 1,397 $ 8,053
1001-PSD-3100 Police Operations Support 4.00 3.810% $ 35,500 $ 35,500 $ 7,449 $ 42,949
1001-FSD-3800 Fire Prevention 1.00 0.952% $ 8,875 $ 8,875 $ 1,862 $ 10,737
1001-PWD-6100 Engineering 0.75 0.714% $ 6,656 $ 6,656 $ 1,397 $ 8,053
1001-PWD-6110 Capital Improvement Program 4.00 3.810% $ 35,500 $ 35,500 $ 7,449 $ 42,949
1001-PWD-6120 Development 4.05 3.857% $ 35,943 $ 35,943 $ 7,542 $ 43,486
1001-PWD-6130 Transportation 2.75 2.619% $ 24,406 $ 24,406 $ 5,121 $ 29,527
1001-PWD-6200 Environment & Sustainability 1.35 1.286% $ 11,981 $ 11,981 $ 2,514 $ 14,495
1001-PWD-6231 AVI Franchise Agreement 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PWD-6300 Maintenance 2.00 1.905% $ 17,750 $ 17,750 $ 3,725 $ 21,474
1001-PCS-7000 Parks & Community Services 4.95 4.714% $ 43,931 $ 43,931 $ 9,218 $ 53,149
1001-PCS-7010 Contracted Classes & Programs 0.35 0.333% $ 3,106 $ 3,106 $ 652 $ 3,758
1001-PCS-7011 Contracted Fitness & Wellness 0.30 0.286% $ 2,662 $ 2,662 $ 559 $ 3,221
1001-PCS-7012 Contracted Leisure 0.20 0.190% $ 1,775 $ 1,775 $ 372 $ 2,147
1001-PCS-7100 Community Events & Festivals 2.15 2.048% $ 19,081 $ 19,081 $ 4,004 $ 23,085
1001-PCS-7113 City Presented Performances 0.05 0.048% $ 444 $ 444 $ 93 $ 537
1001-PCS-7120 Arts Activities Admin 0.70 0.667% $ 6,212 $ 6,212 $ 1,304 $ 7,516
1001-PCS-7210 Heritage Ctr Programs Admin 0.50 0.476% $ 4,437 $ 4,437 $ 931 $ 5,369
1001-PCS-7220 Heritage Ctr Ops Admin 0.45 0.429% $ 3,994 $ 3,994 $ 838 $ 4,832
1001-PCS-7300 Senior Programs Admin 0.45 0.429% $ 3,994 $ 3,994 $ 838 $ 4,832
1001-PCS-7301 Senior Program Trips and Tours 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PCS-7302 Senior Program Activities 0.35 0.333% $ 3,106 $ 3,106 $ 652 $ 3,758
1001-PCS-7303 Senior Program Lunch Program 0.15 0.143% $ 1,331 $ 1,331 $ 279 $ 1,611
1001-PCS-7304 Senior Program Special Events 0.25 0.238% $ 2,219 $ 2,219 $ 466 $ 2,684
1001-PCS-7305 Senior Volunteer Program 0.20 0.190% $ 1,775 $ 1,775 $ 372 $ 2,147
1001-PCS-7306 Contracted Senior Classes 0.30 0.286% $ 2,662 $ 2,662 $ 559 $ 3,221
1001-PCS-7310 Senior Ctr Facility Ops Admin 0.40 0.381% $ 3,550 $ 3,550 $ 745 $ 4,295
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7311 Senior Ctr Rental 0.75 0.714% $ 6,656 $ 6,656 $ 1,397 $ 8,053
1001-PCS-7400 Family Programs Admin 0.35 0.333% $ 3,106 $ 3,106 $ 652 $ 3,758
1001-PCS-7401 After School Recreation 0.30 0.286% $ 2,662 $ 2,662 $ 559 $ 3,221
1001-PCS-7402 Full Day Camps 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PCS-7403 Half Day Camps 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PCS-7404 Student Union 0.35 0.333% $ 3,106 $ 3,106 $ 652 $ 3,758
1001-PCS-7405 Dublin L.E.A.D 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PCS-7410 PreSchool Admin 0.45 0.429% $ 3,994 $ 3,994 $ 838 $ 4,832
1001-PCS-7411 Shannon Preschool 0.20 0.190% $ 1,775 $ 1,775 $ 372 $ 2,147
1001-PCS-7413 PreSchool Camps 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PCS-7420 Shannon Ctr Facility Ops 0.15 0.143% $ 1,331 $ 1,331 $ 279 $ 1,611
1001-PCS-7421 Shannon Ctr Rental 0.30 0.286% $ 2,662 $ 2,662 $ 559 $ 3,221
1001-PCS-7500 Sports Admin 0.45 0.429% $ 3,994 $ 3,994 $ 838 $ 4,832
1001-PCS-7501 Adult Sports/Basketball 0.43 0.410% $ 3,816 $ 3,816 $ 801 $ 4,617
1001-PCS-7502 Adult Sports/Softball 0.43 0.410% $ 3,816 $ 3,816 $ 801 $ 4,617
1001-PCS-7503 Youth Sports/Basketball 0.30 0.286% $ 2,662 $ 2,662 $ 559 $ 3,221
1001-PCS-7504 Youth Sports/Tee Ball 0.05 0.048% $ 444 $ 444 $ 93 $ 537
1001-PCS-7505 Contracted Sports Programs 0.69 0.657% $ 6,124 $ 6,124 $ 1,285 $ 7,409
1001-PCS-7510 Other Facility Operations Admin 0.05 0.048% $ 444 $ 444 $ 93 $ 537
1001-PCS-7511 Stager Gym Rental 0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
1001-PCS-7513 Civic Center Rentals 0.20 0.190% $ 1,775 $ 1,775 $ 372 $ 2,147
1001-PCS-7514 Library Rentals 0.25 0.238% $ 2,219 $ 2,219 $ 466 $ 2,684
1001-PCS-7515 Parks Rental 1.05 1.000% $ 9,319 $ 9,319 $ 1,955 $ 11,274
1001-PCS-7600 Aquatics Program Admin 0.95 0.905% $ 8,431 $ 8,431 $ 1,769 $ 10,200
1001-PCS-7601 Recreation Swimming 0.25 0.238% $ 2,219 $ 2,219 $ 466 $ 2,684
1001-PCS-7602 Competitive Swimming 0.35 0.333% $ 3,106 $ 3,106 $ 652 $ 3,758
1001-PCS-7603 Fitness Programs 0.40 0.381% $ 3,550 $ 3,550 $ 745 $ 4,295
1001-PCS-7604 Swim Lessons 0.50 0.476% $ 4,437 $ 4,437 $ 931 $ 5,369
1001-PCS-7611 Waterpark Operations 1.30 1.238% $ 11,537 $ 11,537 $ 2,421 $ 13,958
1001-PCS-7612 Wave Concessions 0.05 0.048% $ 444 $ 444 $ 93 $ 537
1001-PCS-7620 Wave Facility Admin 0.50 0.476% $ 4,437 $ 4,437 $ 931 $ 5,369
1001-PCS-7621 Wave Facility Rental 0.35 0.333% $ 3,106 $ 3,106 $ 652 $ 3,758
1001-CDD-8200 Planning 9.65 9.190% $ 85,643 $ 85,643 $ 17,971 $ 103,614
1001-CDD-8300 Building & Safety 7.50 7.143% $ 66,562 $ 66,562 $ 13,967 $ 80,529
2302-PWD- Measure D 0.65 0.619% $ 5,769 $ 5,769 $ 1,211 $ 6,979
2901-CDD-Affordable Housing 1.85 1.762% $ 16,419 $ 16,419 $ 3,445 $ 19,864
2907-CMO- American Rescue Plan Act (ARPA) 1.00 0.952% $ 8,875 $ 8,875 $ 1,862 $ 10,737
Matrix Consulting Group
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86
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1100 City Manager
ALLOCATION DETAIL
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
0.10 0.095% $ 887 $ 887 $ 186 $ 1,074
0.05 0.048% $ 444 $ 444 $ 93 $ 537
8.00 7.619% $ 70,999 $ 70,999 $ 14,898 $ 85,898
105.00 100.000% $ 931,866 $ $ 931,866 $ 185,766 $ 1,117,632
Allocation Basis: # of FTE
Source of Allocation: Personnel Report
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1100 City Manager
Administrative Managerial
Support Support
Total
1001-NDD-0010 Non -Departmental $ 13,594 $ $ 13,594
1001-CCO-1000 City Council $ 3,919 $ $ 3,919
1001-CMO-1100 City Manager $ 11,105 $ 46,593 $ 57,699
1001-CMO-1200 City Clerk $ 6,459 $ 48,318 $ 54,777
1001-CMO-1300 Human Resources $ 9,323 $ 37,580 $ 46,904
1001-CMO-1600 Communications $ 4,647 $ 23,085 $ 27,732
1001-CAO-1900 City Attorney $ 5,550 $ $ 5,550
1001-ASD-2000 Finance $ 20,061 $ 84,824 $ 104,886
1001-PWD-6000 Public Works Administration $ 14,127 $ 66,571 $ 80,698
1001-PWD-6311 City Hall $ 6,682 $ - $ 6,682
1001-NDD-0110 Human Services $ 407 $ - $ 407
1001-NDD-0120 Library Services $ 5,039 $ $ 5,039
1001-NDD-0130 Dougherty Reg Fire Auth $ 4,256 $ $ 4,256
1001-CMO-1210 Elections $ 1,630 $ $ 1,630
1001-CMO-1500 Economic Development $ 7,322 $ 22,548 $ 29,871
1001-CMO-1810 Disaster Preparedness $ 2,443 $ 8,053 $ 10,496
1001-CMO-1820 Animal Control $ 3,012 $ - $ 3,012
1001-CMO-1830 Community TV $ 1,022 $ $ 1,022
1001-PSD-3000 Police Admin / Support Services $ 25,021 $ $ 25,021
1001-PSD-3010 Patrol $ 89,391 $ $ 89,391
1001-PSD-3020 Traffic $ 13,781 $ $ 13,781
1001-PSD-3030 Investigations $ 29,501 $ $ 29,501
1001-PSD-3040 Crime Prevention $ 10,128 $ - $ 10,128
1001-PSD-3041 School Resource Svcs $ 5,456 $ $ 5,456
1001-PSD-3050 Communications / Dispatch $ 13,143 $ $ 13,143
1001-PSD-3100 Police Operations Support $ 21,012 $ 42,949 $ 63,961
1001-PSD-3140 Crime Prevention $ 323 $ - $ 323
1001-PSD-3510 Crossing Guards $ 2,310 $ $ 2,310
1001-FSD-3700 Fire Administration $ 122,451 $ - $ 122,451
1001-FSD-3800 Fire Prevention $ 4,099 $ 10,737 $ 14,836
1001-PWD-6005 Insurance Claims $ 1,831 $ - $ 1,831
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1100 City Manager
1001-PWD-6010
1001-PWD-6100
1001-PWD-6110
1001-PWD-6120
1001-PWD-6130
1001-PWD-6200
1001-PWD-6210
1001-PWD-6220
1001-PWD-6230
1001-PWD-6231
1001-PWD-6240
1001-PWD-6300
1001-PWD-6312
1001-PWD-6313
1001-PWD-6314
1001-PWD-6315
1001-PWD-6316
1001-PWD-6317
1001-PWD-6320
1001-PWD-6321
1001-PWD-6322
1001-PWD-6323
1001-PWD-6330
1001-PWD-6331
1001-PWD-6332
1001-PWD-6334
1001-PWD-6336
1001-PWD-6337
1001-PWD-6338
1001-PWD-6339
1001-PWD-6341
1001-PWD-6342
Engineering
Capital Improvement Program
Development
Transportation
Environment & Sustainability
Climate Action Plan
Public Outreach & Events
Solid Waste Programs
AVI Franchise Agreement
Stormwater Programs
Maintenance
Cultural Arts Center
Heritage Museums
Maintenance Corp Yard
Senior Center
Shannon Community Center
The Wave
Parks
Community/Sports Parks
Historic/Nature Parks
Neighborhood Parks
Streets
Bridges
Landscaping
Sidewalks
Streetlights
Traffic Signals
Street Tree Maintenance
Signs
Street Sweeping
City Vehicles
Administrative
Support
$ 1,126
$ 1,551
$ 4,750
$ 7,830
$ 4,319
$ 2,192
$ 8
$ 4
$ 751
$ 212
$ 3,994
$ 10,907
$ 483
$ 1,135
$ 1,083
$ 1,704
$ 2,021
$ 6,497
$ 1,087
$ 22,442
$ 1,089
$ 8,982
$ 522
$ 394
$ 8,105
$ 1,877
$ 162
$ 1,306
$ 2,832
$ 648
$ 3,078
$ 646
Managerial
Support
$ -
$ 8,053
$ 42,949
$ 43,486
$ 29,527
$ 14,495
$
$
$
$ 1,074
$ $ 21,474
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total
$ 1,126
$ 9,604
$ 47,699
$ 51,315
$ 33,847
$ 16,687
$ 8
$ 4
$ 751
$ 1,286
$ 3,994
$ 32,382
$ 483
$ 1,135
$ 1,083
$ 1,704
$ 2,021
$ 6,497
$ 1,087
$ 22,442
$ 1,089
$ 8,982
$ 522
$ 394
$ 8,105
$ 1,877
$ 162
$ 1,306
$ 2,832
$ 648
$ 3,078
$ 646
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1100 City Manager
1001-PWD-6343
1001-PWD-6350
1001-PWD-6351
1001-PWD-6352
1001-PWD-6358
1001-PWD-6360
1001-PWD-6362
1001-PWD-6363
1001-PWD-6364
1001-PWD-6365
1001-PWD-6370
1001-PWD-6381
1001-PWD-6382
1001-PCS-7000
1001-PCS-7010
1001-PCS-7011
1001-PCS-7012
1001-PCS-7100
1001-PCS-7101
1001-PCS-7102
1001-PCS-7104
1001-PCS-7105
1001-PCS-7106
1001-PCS-7107
1001-PCS-7108
1001-PCS-7109
1001-PCS-7111
1001-PCS-7112
1001-PCS-7113
1001-PCS-7114
1001-PCS-7120
1001-PCS-7132
Special Events
Public Safety Complex
Police Services
Grounds
Fire Administration PSC
Fire Station Maint
Fire Station 16
Fire Station 17
Fire Station 18
Fire Vehicle Maintenace Facility
Library
DSRSD
Camp Parks - Muni Services
Parks & Community Services
Contracted Classes & Programs
Contracted Fitness & Wellness
Contracted Leisure
Community Events & Festivals
St. Patrick's Day Festival
Santa Breakfast/Tree Lighting
Farmer's Market/Concerts
Family Campouts
Spring Eggstravaganza
Outdoor Movie Nights
Ghosts of Dublin/Harvest Fair
Floating Pumpkin Patch
Community Outreach Events
Art Space Grants
City Presented Performances
Park and Facility Dedications
Arts Activities Admin
Administrative
Support
$ 2,527
$ 552
$ 2,080
$ 200
$ 611
$ 191
$ 690
$ 778
$ 743
$ 3
$ 3,438
$ 907
$ 6,178
$ 12,862
$ 651
$ 503
$ 876
$ 2,447
$ 180
$ 259
$ 30
$ 85
$ 40
$ 74
$ 54
$ 18
$ 1,348
$ 1,149
$ 349
$ 429
$ 854
$ 11
Managerial
Support Total
$ $ 2,527
$ $ 552
$ $ 2,080
$ $ 200
$ $ 611
$ - $ 191
$ $ 690
$ $ 778
$ $ 743
$ $ 3
$ $ 3,438
$ - $ 907
$ $ 6,178
$ 53,149 $ 66,011
$ 3,758 $ 4,409
$ 3,221 $ 3,724
$ 2,147 $ 3,023
$ 23,085 $ 25,532
$ $ 180
$ $ 259
$ $ 30
$ $ 85
$ $ 40
$ - $ 74
$ $ 54
$ $ 18
$ $ 1,348
$ $ 1,149
$ 537 $ 885
$ - $ 429
$ 7,516 $ 8,370
$ - $ 11
Matrix Consulting Group
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91,
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1100 City Manager
1001-PCS-7133
1001-PCS-7134
1001-PCS-7201
1001-PCS-7210
1001-PCS-7211
1001-PCS-7213
1001-PCS-7220
1001-PCS-7221
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
City Presented Performances
Cultrual Art Classes
Burials
Heritage Ctr Programs Admin
Tours & Hands-on History
Heritage Exhibit & Collections
Heritage Ctr Ops Admin
Heritage Ctr Rental
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Administrative Managerial
Support Support Total
$ 22 $ $ 22
$ 586 $ $ 586
$ 206 $ $ 206
$ 669 $ 5,369 $ 6,038
$ 70 $ - $ 70
$ 488 $ - $ 488
$ 1,104 $ 4,832 $ 5,936
$ 113 $ - $ 113
$ 661 $ 4,832 $ 5,492
$ 314 $ 1,074 $ 1,388
$ 396 $ 3,758 $ 4,154
$ 207 $ 1,611 $ 1,817
$ 317 $ 2,684 $ 3,001
$ 269 $ 2,147 $ 2,417
$ 347 $ 3,221 $ 3,568
$ 1,837 $ 4,295 $ 6,132
$ 1,064 $ 8,053 $ 9,117
$ 494 $ 3,758 $ 4,252
$ 2,627 $ 3,221 $ 5,848
$ 620 $ 1,074 $ 1,694
$ 310 $ 1,074 $ 1,383
$ 370 $ 3,758 $ 4,128
$ 123 $ 1,074 $ 1,197
$ 495 $ 4,832 $ 5,327
$ 1,291 $ 2,147 $ 3,438
$ 152 $ 1,074 $ 1,226
$ 1,493 $ 1,611 $ 3,104
$ 984 $ 3,221 $ 4,205
$ 514 $ 4,832 $ 5,346
$ 700 $ 4,617 $ 5,317
$ 749 $ 4,617 $ 5,366
$ 1,150 $ 3,221 $ 4,371
Matrix Consulting Group
161
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1100 City Manager
1001-PCS-7504 Youth Sports/Tee Ball
1001-PCS-7505 Contracted Sports Programs
1001-PCS-7510 Other Facility Operations Admin
1001-PCS-7511 Stager Gym Rental
1001-PCS-7513 Civic Center Rentals
1001-PCS-7514 Library Rentals
1001-PCS-7515 Parks Rental
1001-PCS-7600 Aquatics Program Admin
1001-PCS-7601 Recreation Swimming
1001-PCS-7602 Competitive Swimming
1001-PCS-7603 Fitness Programs
1001-PCS-7604 Swim Lessons
1001-PCS-7605 Contracted Aquatic Programs
1001-PCS-7610 Waterpark Operations Admin
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
1009-PWD- Developer Deposit
2101-PSD- State Seizure / Special Activity Fund
2103-PSD- SLES / COPS Fund
2106-PWD- Traffic Safety
2109-FSD- EMS Special Revenue
2111-PSD- Enforcement Grants
2201-PWD- State Gas Tax
2212-PWD- ACTC - Vehicle Registration Fee
2215-PWD- Measure BB -Bike & Ped
2302-PWD- Measure D
2303-PWD- Garbage Service Fund
2304-PWD- Local Recycling Fund
Administrative Managerial
Support Support
$ 78 $ 537
$ 4,614 $ 7,409
$ 436 $ 537
$ 232 $ 1,074
$ 170 $ 2,147
$ 654 $ 2,684
$ 1,850 $ 11,274
$ 2,945 $ 10,200
$ 591 $ 2,684
$ 740 $ 3,758
$ 674 $ 4,295
$ 2,065 $ 5,369
$ 86 $
$ 2,949 $
$ 5,712 $ 13,958
$ 83 $ 537
$ 639 $ 5,369
$ 714 $ 3,758
$ 16,521 $ 103,614
$ 23,696 $ 80,529
$ 4,853 $
$ 334 $
$ 751 $
$ 777 $
$ 1,994 $
$ 2,490 $
$ 835 $
$ 751 $
$ 152 $
$ 4,616 $ 6,979
$ 8 $
$ 672 $
Total
$ 615
$ 12,023
$ 973
$ 1,306
$ 2,317
$ 3,338
$ 13,124
$ 13,146
$ 3,276
$ 4,498
$ 4,969
$ 7,434
$ 86
$ 2,949
$ 19,671
$ 619
$ 6,007
$ 4,472
$ 120,135
$ 104,225
$ 4,853
$ 334
$ 751
$ 777
$ 1,994
$ 2,490
$ 835
$ 751
$ 152
$ 11,595
$ 8
$ 672
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1100 City Manager
Administrative
Support
2323-PWD- Dublin / Dougherty
2324-PWD- Village Parkway
2701-PWD- Street Light District 1983-1
2702-PWD- Landscape District Stagecoach 1983-1
2703-PWD- Landscape District Dougherty 1986-1
2704-PWD- Landscape District Santa Rita 1997-1
2705-PWD- Landscape District East Dublin 1999-1
2710-PWD- Dublin Crossing-CFD Series 2017
2801-PCS- Public Art Fund
2811-CMO- Cable TV Facilities
2901-CDD-Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
2911-CDD- Building Homes and Jobs Act
2912-CDD- State Housing Grant
3300-CIP- General Improvement CIP Projects
3500-CIP- Parks CIP Projects
3600-CIP- Streets CIP Projects
3700-CIP- Public Art CIP
4104-NDD- Neighborhood Park Improvements
4301-NDD- West Dublin Transportation Impact Fee
5102-NDD- CFD 2015-1 Improv. Area 1
5171-NDD- CERBT (OPEB) Trust
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6105-NDD- Vehicles Replacement
6205-NDD- Facilities Replacement
6305-NDD- Equipment Replacement
6605-CMO- Information Systems Fund
6901-NDD- Retiree Health
Total $
89
89
2,803
1,960
997
2,717
2,129
239
604
350
4,443
17,434
7
3
46,829
72,399
181,849
5,021
68
337
3,399
8,402
4,046
4,316
2,535
3,533
450
6,060
28,172
8,027
1,117,632
Managerial
Support
$ 19,864
$ 10,737
$ 1,074
$ 1,074
$ 537
$ 85,898
$ 1,117,632
Total
$ 89
$ 89
$ 2,803
$ 1,960
$ 997
$ 2,717
$ 2,129
$ 239
$ 604
$ 350
$ 24,307
$ 28,171
$ 7
$ 3
$ 46,829
$ 72,399
$ 181,849
$ 5,021
$ 68
$ 337
$ 3,399
$ 8,402
$ 5,120
$ 5,389
$ 3,072
$ 3,533
$ 450
$ 6,060
$ 114,070
$ 8,027
$ 2,235,264
Matrix Consulting Group
163
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
L City Clerk
The City Clerk's Office is responsible for the maintenance, retrieval, and archival of all City records. They support the Council
and the Parks & Community Services (PCS) Commission through meeting attendance, preparation of agenda packets, and
keeping of records. Additionally, this Office coordinates all municipal elections and administers passports. The costs for
City Clerk are allocated to Receiving Departments as follows
Council Support — represents costs associated with providing general support to City Council, as well as coordinating
and attending council meetings, preparing agenda packets, and minutes. These costs have been allocated based on
the number of agenda items per fund and department.
Parks & Community Services (PCS) Commission Support — represents costs associated with acting as a liaison for
the City's PCS commission. These costs have been allocated directly to Parks & Community Services
Records Management — represents costs associated with managing and storage of the City's records. These costs
have been allocated equal to all departments.
Public Records Requests — represents costs associated with the processing and fulfillment of public records
requests. These costs have been allocated based on the number of public records requests (PRR) per fund and
department.
Elections Support — represents costs associated with administering all municipal elections. Since this function is
not in direct support of a City department, the costs are not further allocated through the cost plan.
Passport — represents costs associated with processing passport applications. As this is a public -facing activity, the
costs are not further allocated through the cost plan.
The chart on the following page illustrates the functions and measures used to allocate City Clerk's costs. The top tier
shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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1
Council
Support
# of Agenda
Items
CITY CLERK
1
PCS
Commision
Support
1
1
Records Mgmt
Support
I
1
1
Public Records Elections
Support
Requests
1
Passport
Direct to PCS Equal to All # of PRR Not Allocated Not Allocated
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-CMO-1200 City Clerk
First Second
Allocation Allocation
Total
Departmental Expenditures $ 861,435 $ 861,435
Total Deductions $ - $
Incoming Costs
1001-NDD-0010 Non -Departmental
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1310 Risk Management
1001-CMO-1600 Communications
1001-CAO-1900 City Attorney
1001-ASD-2000 Finance
1001-PWD-6311 City Hall
$ 55,279 $ 1,003 $ 56,281
$ 45,295 $ 9,482 $ 54,777
$ 32,250 $ 32,250
$ 48,581 $ 48,581
$ 38,479 $ 38,479
$ 18,094 $ 18,094
$ 84,164 $ 84,164
$ 39,805 $ 39,805
$ 42,712 $ 42,712
Total Incoming Costs $ 100,573 $ 314,568 $ 415,141
Total Cost Adjustments $ $
Total Costs to be Allocated $ 962,008 $ 314,568 $ 1,276,576
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DEPARTMENTAL EXPENSE DETAIL
1001-CMO-1200 City Clerk
Personnel
Expense Type Expense ($) Council Parks & Recreation Records Management Public Records Elections
Support Commission Support Support Requests Support
Passport
Salary $ 474,788 $ 204,698 $ 2,529 $ 138,143 $ 77,912 $ 8,430 $ 43,075
Benefits $ 152,272 $ 65,650 $ 811 $ 44,305 $ 24,988 $ 2,704 $ 13,815
Subtotal Personnel Cost $ 627,060 $ 270,348 $ 3,340 $ 182,448 $ 102,900 $ 11,134 $ 56,890
Operating Services & Supplies
Professional & Contract Services $ 170,786 $ - $ - $ - $ - $ 170,786 $
Supplies $ 14,625 $ 6,305 $ 78 $ 4,255 $ 2,400 $ 260 $ 1,327
ISF $ 48,064 $ 20,722 $ 256 $ 13,985 $ 7,887 $ 853 $ 4,361
Reimbursement $ 900 $ 388 $ 5 $ 262 $ 148 $ 16 $ 82
Subtotal Operating Cost $ 234,375 $ 27,415 $ 339 $ 18,502 $ 10,435 $ 171,915 $ 5,769
DEPARTMENTAL EXPENDITURES $ 861,435 $ 297,763 $ 3,679 $ 200,950 $ 113,335 $ 183,049 $ 62,659
Disallowed Costs
Subtotal Disallowed Costs $ $ - $ - $ - $ - $ - $
Cost Adjustments
Subtotal Cost Adjustments $ - $ - $ - $ - $ - $ - $
FUNCTIONAL COST $ 861,435 $ 297,763 $ 3,679 $ 200,950 $ 113,335 $ 183,049 $ 62,659
First Allocation
Incoming - All Others $ 100,573 $ 34,764 $ 430 $ 23,461 $ 13,232 $ 21,371 $ 7,316
Reallocate Adm in Costs $ - $ - $ - $ - $ - $ - $
Unallocated Costs $ (274,395) $ - $ - $ - $ - $ (204,420) $ (69,975)
Subtotal of First Allocation $ 687,613 $ 332,527 $ 4,108 $ 224,411 $ 126,567 $ - $
Second Allocation $ $ - $
Incoming - All Others $ 314,568 $ 108,733 $ 1,343 $ 73,380 $ 41,386 $ 66,844 $ 22,881
Reallocate Admin Costs $ - $ - $ - $ $ - $ - $
Unallocated Costs $ (89,725) $ - $ - $ - $ - $ (66,844) $ (22,881)
Subtotal of Second Allocation $ 224,843 $ 108,733 $ 1,343 $ 73,380 $ 41,386 $ - $
TOTAL ALLOCATED
$ 912,456 $ 441,260 $ 5,452 $ 297,791 $ 167,953 $ $
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1001-CMO-1200 City Clerk
ALLOCATION DETAIL
Council Support
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1300 Human Resources
1001-CMO-1600 Communications
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-CMO-1210 Elections
1001-CMO-1500 Economic Development
1001-CMO-1810 Disaster Preparedness
1001-CMO-1830 Community TV
1001-PSD-3000 Police Admin / Support Services
1001-FS D-3700 Fire Ad ministration
1001-PWD-6100 Engineering
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6337 Traffic Signals
1001-PCS-7000 Parks & Community Services
1001-PCS-7010 Contracted Classes & Programs
1001-PCS-7300 Senior Programs Admin
1001-PCS-7421 Shannon Ctr Rental
1001-PCS-7500 Sports Admin
1001-PCS-7513 Civic Center Rentals
1001-PCS-7600 Aquatics Program Admin
1001-PCS-7620 Wave Facility Admin
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2801-PCS- Public Art Fund
2901-CDD- Affordable Housing
2903-NDD- Community Development Block Grant
2907-CMO- American Rescue Plan Act (ARPA)
3300-CIP- General Improvement CIP Projects
3500-CIP- Parks CIP Projects
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
3.00 1.435% $ 4,773
6.00 2.871% $ 9,546
5.00 2.392% $ 7,955
2.00 0.957% $ 3,182
13.00 6.220% $ 20,684
8.00 3.828% $ 12,728
1.00 0.478% $ 1,591
7.00 3.349% $ 11,137
2.00 0.957% $ 3,182
2.00 0.957% $ 3,182
10.00 4.785% $ 15,910
3.00 1.435% $ 4,773
10.00 4.785% $ 15,910
10.00 4.785% $ 15,910
3.00 1.435% $ 4,773
1.00 0.478% $ 1,591
11.00 5.263% $ 17,501
3.00 1.435% $ 4,773
1.00 0.478% $ 1,591
1.00 0.478% $ 1,591
2.00 0.957% $ 3,182
1.00 0.478% $ 1,591
2.00 0.957% $ 3,182
1.00 0.478% $ 1,591
18.00 8.612% $ 28,639
3.00 1.435% $ 4,773
6.00 2.871 % $ 9,546
3.00 1.435% $ 4,773
2.00 0.957% $ 3,182
3.00 1.435% $ 4,773
4.00 1.914% $ 6,364
6.00 2.871% $ 9,546
$ 4,773 $ 4,773
$ 9,546 $ 9,546
$ 7,955 $ 2,718 $ 10,674
$ 3,182 $ 1,087 $ 4,269
$ 20,684 $ 7,068 $ 27,751
$ 12,728 $ 4,349 $ 17,078
$ 1,591 $ 544 $ 2,135
$ 11,137 $ 3,806 $ 14,943
$ 3,182 $ 1,087 $ 4,269
$ 3,182 $ 1,087 $ 4,269
$ 15,910 $ 5,437 $ 21,347
$ 4,773 $ 1,631 $ 6,404
$ 15,910 $ 5,437 $ 21,347
$ 15,910 $ 5,437 $ 21,347
$ 4,773 $ 1,631 $ 6,404
$ 1,591 $ 544 $ 2,135
$ 17,501 $ 5,980 $ 23,482
$ 4,773 $ 1,631 $ 6,404
$ 1,591 $ 544 $ 2,135
$ 1,591 $ 544 $ 2,135
$ 3,182 $ 1,087 $ 4,269
$ 1,591 $ 544 $ 2,135
$ 3,182 $ 1,087 $ 4,269
$ 1,591 $ 544 $ 2,135
$ 28,639 $ 9,786 $ 38,425
$ 4,773 $ 1,631 $ 6,404
$ 9,546 $ 3,262 $ 12,808
$ 4,773 $ 1,631 $ 6,404
$ 3,182 $ 1,087 $ 4,269
$ 4,773 $ 1,631 $ 6,404
$ 6,364 $ 2,175 $ 8,539
$ 9,546 $ 3,262 $ 12,808
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1001-CMO-1200 City Clerk
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
3600-CIP-Streets CIP Projects 2.00 0.957% $ 3,182 $ 3,182 $ 1,087 $ 4,269
5301-PWD- Fallon Village GHAD 5.50 2.632% $ 8,751 $ 8,751 $ 2,990 $ 11,741
5302-PWD- Schaefer Ranch GHAD 5.50 2.632% $ 8,751 $ 8,751 $ 2,990 $ 11,741
-- Other 43.00 20.574% $ 68,415 $ 68,415 $ 23,378 $ 91,792
Total 209.00 100.000% $ 332,527 $ $ 332,527 $ 108,733 $ 441,260
Allocation Basis: # of Agenda Items
Source of Allocation: Agenda Report
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1001-CMO-1200 City Clerk
ALLOCATION DETAIL
Parks & Recreation Commission Support
1001-PCS-7000 Parks & Community Services
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1.00 100.000% $ 4,108 $ 4,108 $ 1,343 $ 5,452
Total 1.00 100.000% $ 4,108 $ $ 4,108 $ 1,343 $ 5,452
Allocation Basis: Direct to PCS
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1001-CMO-1200 City Clerk
ALLOCATION DETAIL
Records Management Support
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1600 Communications
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-CMO-1500 Economic Development
1001-PSD-3100 Police Operations Support
1001-FSD-3800 Fire Prevention
1001-PWD-6110 Capital Improvement Program
1001-PWD-6120 Development
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6300 Maintenance
1001-PCS-7000 Parks & Community Services
1001-PCS-7100 Community Events & Festivals
1001-PCS-7515 Parks Rental
1001-PCS-7611 Waterpark Operations
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2901-CDD- Affordable Housing
6605-CMO- Information Systems Fund
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1.00 4.545% $ 10,200 $ 10,200 $ 10,200
1.00 4.545% $ 10,200 $ 10,200 $ 10,200
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
1.00 4.545% $ 10,200 $ 10,200 $ 3,669 $ 13,870
Total 22.00 100.000% $ 224,411 $ $ 224,411 $ 73,380 $ 297,791
Allocation Basis: Equal to All
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1001-CMO-1200 City Clerk
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Public Records Requests
1001-CMO-1100 City Manager 5.48 3.444% $ 4,359 $ 4,359 $ 4,359
1001-CMO-1200 City Clerk 27.70 17.421% $ 22,050 $ 22,050 $ 22,050
1001-CMO-1300 Human Resources 6.50 4.088% $ 5,174 $ 5,174 $ 2,138 $ 7,312
1001-CAO-1900 City Attorney 1.33 0.839% $ 1,061 $ 1,061 $ 439 $ 1,500
1001-ASD-2000 Finance 14.42 9.067% $ 11,476 $ 11,476 $ 4,742 $ 16,218
1001-PWD-6000 Public Works Administration 16.68 10.488% $ 13,275 $ 13,275 $ 5,485 $ 18,760
1001-CMO-1500 Economic Development 1.00 0.629% $ 796 $ 796 $ 329 $ 1,125
1001-PSD-3100 Police Operations Support 0.33 0.210% $ 265 $ 265 $ 110 $ 375
1001-FSD-3800 Fire Prevention 8.45 5.314% $ 6,726 $ 6,726 $ 2,779 $ 9,506
1001-PCS-7000 Parks & Community Services 2.50 1.572% $ 1,990 $ 1,990 $ 822 $ 2,812
1001-CDD-8200 Planning 19.35 12.169% $ 15,403 $ 15,403 $ 6,364 $ 21,767
1001-CDD-8300 Building & Safety 55.15 34.688% $ 43,903 $ 43,903 $ 18,141 $ 62,044
2901-CDD- Affordable Housing 0.11 0.070% $ 89 $ 89 $ 37 $ 125
Total 159.00 100.000% $ 126,567 $ $ 126,567 $ 41,386 $ 167,953
Allocation Basis: # of PRR
Source of Allocation: Public Records Report
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ALLOCATION SUMMARY
1001-CMO-1200 City Clerk
Council Parks & Recreation Records Management Public Records
Support Commission Support Support Requests Total
1001-CCO-1000 City Council $ 4,773 $ - $ - $ $ 4,773
1001-CMO-1100 City Manager $ 9,546 $ - $ 10,200 $ 4,359 $ 24,106
1001-CMO-1200 City Clerk $ $ - $ 10,200 $ 22,050 $ 32,250
1001-CMO-1300 Human Resources $ 10,674 $ - $ 13,870 $ 7,312 $ 31,855
1001-CMO-1600 Communications $ 4,269 $ $ 13,870 $ - $ 18,139
1001-CAO-1900 City Attorney $ $ - $ - $ 1,500 $ 1,500
1001-ASD-2000 Finance $ 27,751 $ $ 13,870 $ 16,218 $ 57,839
1001-PWD-6000 Public Works Administration $ 17,078 $ - $ 13,870 $ 18,760 $ 49,707
1001-CMO-1210 Elections $ 2,135 $ $ - $ - $ 2,135
1001-CMO-1500 Economic Development $ 14,943 $ $ 13,870 $ 1,125 $ 29,937
1001-CMO-1810 Disaster Preparedness $ 4,269 $ - $ $ $ 4,269
1001-CMO-1830 Community TV $ 4,269 $ - $ $ $ 4,269
1001-PSD-3000 Police Admin / Support Services $ 21,347 $ $ $ $ 21,347
1001-PSD-3100 Police Operations Support $ $ $ 13,870 $ 375 $ 14,244
1001-FSD-3700 Fire Administration $ 6,404 $ $ - $ $ 6,404
1001-FSD-3800 Fire Prevention $ $ $ 13,870 $ 9,506 $ 23,375
1001-PWD-6100 Engineering $ 21,347 $ - $ - $ - $ 21,347
1001-PWD-6110 Capital Improvement Program $ $ $ 13,870 $ $ 13,870
1001-PWD-6120 Development $ $ - $ 13,870 $ - $ 13,870
1001-PWD-6130 Transportation $ 21,347 $ $ 13,870 $ $ 35,217
1001-PWD-6200 Environment & Sustainability $ 6,404 $ - $ 13,870 $ - $ 20,274
1001-PWD-6300 Maintenance $ $ $ 13,870 $ $ 13,870
1001-PWD-6337 Traffic Signals $ 2,135 $ $ $ $ 2,135
1001-PCS-7000 Parks & Community Services $ 23,482 $ 5,452 $ 13,870 $ 2,812 $ 45,615
1001-PCS-7010 Contracted Classes & Programs $ 6,404 $ $ - $ $ 6,404
1001-PCS-7100 Community Events & Festivals $ $ $ 13,870 $ $ 13,870
1001-PCS-7300 Senior Programs Admin $ 2,135 $ $ $ $ 2,135
1001-PCS-7421 Shannon Ctr Rental $ 2,135 $ - $ - $ - $ 2,135
1001-PCS-7500 Sports Admin $ 4,269 $ $ $ $ 4,269
1001-PCS-7513 Civic Center Rentals $ 2,135 $ - $ - $ - $ 2,135
1001-PCS-7515 Parks Rental $ $ $ 13,870 $ $ 13,870
1001-PCS-7600 Aquatics Program Admin $ 4,269 $ - $ - $ - $ 4,269
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ALLOCATION SUMMARY
1001-CMO-1200 City Clerk
Council Parks & Recreation Records Management Public Records
Support Commission Support Support Requests Total
1001-PCS-7611 Waterpark Operations $ - $ - $ 13,870 $ - $ 13,870
1001-PCS-7620 Wave Facility Admin $ 2,135 $ - $ - $ $ 2,135
1001-CDD-8200 Planning $ 38,425 $ - $ 13,870 $ 21,767 $ 74,061
1001-CDD-8300 Building & Safety $ 6,404 $ - $ 13,870 $ 62,044 $ 82,318
2801-PCS- Public Art Fund $ 12,808 $ - $ - $ - $ 12,808
2901-CDD-Affordable Housing $ 6,404 $ $ 13,870 $ 125 $ 20,399
2903-NDD- Community Development Block Grant $ 4,269 $ - $ - $ - $ 4,269
2907-CMO- American Rescue Plan Act (ARPA) $ 6,404 $ $ $ $ 6,404
3300-CIP- General Improvement CIP Projects $ 8,539 $ - $ - $ - $ 8,539
3500-CIP- Parks CIP Projects $ 12,808 $ $ $ $ 12,808
3600-CIP- Streets CIP Projects $ 4,269 $ - $ $ - $ 4,269
5301-PWD- Fallon Village GHAD $ 11,741 $ - $ $ - $ 11,741
5302-PWD- Schaefer Ranch GHAD $ 11,741 $ - $ $ - $ 11,741
6605-CMO- Information Systems Fund $ - $ $ 13,870 $ - $ 13,870
-- Other $ 91,792 $ $ - $ - $ 91,792
Total $ 441,260 $ 5,452 $ 297,791 $ 167,953 $ 912,456
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5 Human Resources
The Human Resources Department is responsible for overseeing the welfare of all City employees. The department
accomplishes this through the recruitment, onboarding and training, investigation of employee -related grievances,
addressing position classification and compensation, and providing employee development and benefits administration.
The costs for Human Resources are allocated to Receiving Departments as follows
General Employee Support — represents costs associated with the recruitment, retention, and relations of all City
employees and retirees. These costs have been allocated based on the number of full-time, part-time, and temporary
employees.
The chart on the following page illustrates the functions and measures used to allocate Human Resources' costs. The top
tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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FY24 FULL COST ALLOCATION PLAN
CITY OF DUBLIN, CA
HUMAN RESOURCES
General Employee Support
# of Full -Time, Part -Time, and
Temporary Employees
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COSTS TO BE ALLOCATED
1001-CMO-1300 Human Resources
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,244,896 $ 1,244,896
Total Deductions $ - $
Incoming Costs
1001-NDD-0010 Non -Departmental $ 42,995 $ 780 $ 43,774
1001-CCO-1000 City Council $ 10,055 $ 2,381 $ 12,436
1001-CMO-1100 City Manager $ 38,795 $ 8,108 $ 46,904
1001-CMO-1200 City Clerk $ 23,330 $ 8,525 $ 31,855
1001-CMO-1300 Human Resources $ 40,305 $ 40,305
1001-CMO-1310 Risk Management $ 31,760 $ 31,760
1001-CMO-1600 Communications $ 14,073 $ 14,073
1001-CAO-1900 City Attorney $ 57,139 $ 57,139
1001-ASD-2000 Finance $ 48,861 $ 48,861
1001-PWD-6311 City Hall $ 33,220 $ 33,220
Total Incoming Costs $ 115,175 $ 245,152 $ 360,327
Total Cost Adjustments $ $
Total Costs to be Allocated $ 1,360,071 $ 245,152 $ 1,605,223
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CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-CMO-1300 Human Resources
Expense Type
Personnel
Expense ($) General Employee
Support
Salary $ 563,743 $ 563,743
Benefits $ 193,083 $ 193,083
Subtotal Personnel Cost $ 756,826 $ 756,826
Operating Services & Supplies
Professional & Contract Services $ 151,917 $ 151,917
Supplies $ 149,884 $ 149,884
ISF $ 163,269 $ 163,269
Furniture & Equipment $ 23,000 $ 23,000
Subtotal Operating Cost $ 488,070 $ 488,070
DEPARTMENTAL EXPENDITURES
Disallowed Costs -
Subtotal Disallowed Costs
Cost Adjustments
Subtotal Cost Adjustments
FUNCTIONAL COST
$ 1,244,896 $ 1,244,896
First Allocation
Incoming - All Others $ 115,175 $
ReallocateAdminCosts $ $
Unallocated Costs
Subtotal of First Allocation $ 1,360,071
■
1,244,896
115,175
Second Allocation
Incoming - All Others $ 245,152 $ 245,152
Reallocate Admin Costs $ - $ -
Unallocated Costs $ - $ -
Subtotal of Second Allocation $ 245,152 $ 245,152
TOTAL ALLOCATED $ 1,605,223 $ 1,605,223
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1300 Human Resources
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
General Employee Support
1001-CMO-1100 City Manager 5.25 4.167% $ 56,677 $ 56,677 $ 56,677
1001-CMO-1200 City Clerk 4.50 3.572% $ 48,581 $ 48,581 $ 48,581
1001-CMO-1300 Human Resources 3.73 2.963% $ 40,305 $ 40,305 $ 40,305
1001-CMO-1600 Communications 2.15 1.707% $ 23,211 $ 23,211 $ 4,685 $ 27,896
1001-ASD-2000 Finance 7.90 6.271% $ 85,286 $ 85,286 $ 17,215 $ 102,501
1001-PWD-6000 Public Works Administration 6.20 4.921% $ 66,933 $ 66,933 $ 13,511 $ 80,444
1001-CMO-1500 Economic Development 2.10 1.667% $ 22,671 $ 22,671 $ 4,576 $ 27,247
1001-CMO-1810 Disaster Preparedness 0.75 0.595% $ 8,097 $ 8,097 $ 1,634 $ 9,731
1001-PSD-3100 Police Operations Support 4.00 3.175% $ 43,183 $ 43,183 $ 8,717 $ 51,899
1001-FSD-3800 Fire Prevention 1.00 0.794% $ 10,796 $ 10,796 $ 2,179 $ 12,975
1001-PWD-6100 Engineering 0.75 0.595% $ 8,097 $ 8,097 $ 1,634 $ 9,731
1001-PWD-6110 Capital Improvement Program 4.00 3.175% $ 43,183 $ 43,183 $ 8,717 $ 51,899
1001-PWD-6120 Development 4.05 3.215% $ 43,723 $ 43,723 $ 8,826 $ 52,548
1001-PWD-6130 Transportation 2.75 2.183% $ 29,688 $ 29,688 $ 5,993 $ 35,681
1001-PWD-6200 Environment & Sustainability 1.35 1.072% $ 14,574 $ 14,574 $ 2,942 $ 17,516
1001-PWD-6231 AVI Franchise Agreement 0.10 0.079% $ 1,080 $ 1,080 $ 218 $ 1,297
1001-PWD-6300 Maintenance 2.00 1.588% $ 21,591 $ 21,591 $ 4,358 $ 25,950
1001-PCS-7000 Parks & Community Services 5.04 4.002% $ 54,427 $ 54,427 $ 10,986 $ 65,414
1001-PCS-7010 Contracted Classes & Programs 0.35 0.278% $ 3,778 $ 3,778 $ 763 $ 4,541
1001-PCS-7011 Contracted Fitness & Wellness 0.30 0.238% $ 3,239 $ 3,239 $ 654 $ 3,892
1001-PCS-7012 Contracted Leisure 0.20 0.159% $ 2,159 $ 2,159 $ 436 $ 2,595
1001-PCS-7100 Community Events & Festivals 2.15 1.707% $ 23,211 $ 23,211 $ 4,685 $ 27,896
1001-PCS-7101 St. Patrick's Day Festival 0.01 0.004% $ 54 $ 54 $ 11 $ 65
1001-PCS-7102 Santa Breakfast/Tree Lighting 0.02 0.015% $ 210 $ 210 $ 42 $ 253
1001-PCS-7104 Farmer's Market/Concerts 0.04 0.034% $ 457 $ 457 $ 92 $ 549
1001-PCS-7105 Family Campouts 0.06 0.044% $ 601 $ 601 $ 121 $ 722
1001-PCS-7107 Outdoor Movie Nights 0.02 0.014% $ 192 $ 192 $ 39 $ 231
1001-PCS-7108 Ghosts of Dublin/Harvest Fair 0.07 0.052% $ 710 $ 710 $ 143 $ 853
1001-PCS-7111 Community Outreach Events 0.09 0.075% $ 1,017 $ 1,017 $ 205 $ 1,223
1001-PCS-7113 City Presented Performances 0.06 0.050% $ 684 $ 684 $ 138 $ 822
1001-PCS-7120 Arts Activities Admin 0.70 0.556% $ 7,557 $ 7,557 $ 1,525 $ 9,082
1001-PCS-7134 Cultrual Art Classes 0.19 0.154% $ 2,098 $ 2,098 $ 424 $ 2,522
1001-PCS-7210 Heritage Ctr Programs Admin 0.50 0.397% $ 5,398 $ 5,398 $ 1,090 $ 6,487
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1001-CMO-1300 Human Resources
ALLOCATION DETAIL
1001-PCS-7211
1001-PCS-7213
1001-PCS-7220
1001-PCS-7221
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
Tours & Hands-on History
Heritage Exhibit & Collections
Heritage Ctr Ops Admin
Heritage Ctr Rental
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
0.23 0.184% $ 2,507 $ 2,507 $ 506 $ 3,013
0.02 0.015% $ 199 $ 199 $ 40 $ 239
0.82 0.651 % $ 8,853 $ 8,853 $ 1,787 $ 10,640
0.15 0.116% $ 1,575 $ 1,575 $ 318 $ 1,893
0.45 0.357% $ 4,858 $ 4,858 $ 981 $ 5,839
0.10 0.079% $ 1,080 $ 1,080 $ 218 $ 1,297
0.35 0.279% $ 3,797 $ 3,797 $ 766 $ 4,563
0.15 0.119% $ 1,619 $ 1,619 $ 327 $ 1,946
0.25 0.198% $ 2,699 $ 2,699 $ 545 $ 3,244
0.20 0.159% $ 2,159 $ 2,159 $ 436 $ 2,595
0.30 0.241% $ 3,272 $ 3,272 $ 661 $ 3,933
1.28 1.016% $ 13,813 $ 13,813 $ 2,788 $ 16,601
1.10 0.870% $ 11,831 $ 11,831 $ 2,388 $ 14,219
0.35 0.278% $ 3,778 $ 3,778 $ 763 $ 4,541
2.92 2.315% $ 31,490 $ 31,490 $ 6,356 $ 37,847
0.75 0.598% $ 8,131 $ 8,131 $ 1,641 $ 9,772
0.26 0.203% $ 2,768 $ 2,768 $ 559 $ 3,326
0.35 0.278% $ 3,778 $ 3,778 $ 763 $ 4,541
0.10 0.079% $ 1,080 $ 1,080 $ 218 $ 1,297
0.45 0.357% $ 4,858 $ 4,858 $ 981 $ 5,839
1.21 0.962% $ 13,082 $ 13,082 $ 2,641 $ 15,723
0.18 0.144% $ 1,958 $ 1,958 $ 395 $ 2,353
0.16 0.126% $ 1,718 $ 1,718 $ 347 $ 2,065
1.33 1.052% $ 14,304 $ 14,304 $ 2,887 $ 17,192
0.45 0.357% $ 4,858 $ 4,858 $ 981 $ 5,839
0.46 0.364% $ 4,946 $ 4,946 $ 998 $ 5,944
0.58 0.459% $ 6,242 $ 6,242 $ 1,260 $ 7,502
0.47 0.374% $ 5,084 $ 5,084 $ 1,026 $ 6,110
0.13 0.102% $ 1,394 $ 1,394 $ 281 $ 1,675
0.70 0.556% $ 7,559 $ 7,559 $ 1,526 $ 9,085
0.05 0.040% $ 540 $ 540 $ 109 $ 649
0.47 0.376% $ 5,112 $ 5,112 $ 1,032 $ 6,144
0.20 0.159% $ 2,159 $ 2,159 $ 436 $ 2,595
0.25 0.200% $ 2,720 $ 2,720 $ 549 $ 3,269
1.58 1.258% $ 17,104 $ 17,104 $ 3,453 $ 20,557
0.95 0.754% $ 10,256 $ 10,256 $ 2,070 $ 12,326
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1300 Human Resources
ALLOCATION DETAIL
1001-PCS-7601 Recreation Swimming
1001-PCS-7602 Competitive Swimming
1001-PCS-7603 Fitness Programs
1001-PCS-7604 Swim Lessons
1001-PCS-7605 Contracted Aquatic Programs
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Ad min
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2302-PWD- Measure D
2901-CDD- Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
0.29 0.228% $ 3,099 $ 3,099 $ 625 $ 3,724
0.74 0.586% $ 7,968 $ 7,968 $ 1,608 $ 9,577
0.80 0.634% $ 8,617 $ 8,617 $ 1,739 $ 10,356
1.78 1.413% $ 19,222 $ 19,222 $ 3,880 $ 23,102
1.75 1.388% $ 18,872 $ 18,872 $ 3,809 $ 22,681
7.56 6.004% $ 81,664 $ 81,664 $ 16,484 $ 98,149
0.05 0.040% $ 540 $ 540 $ 109 $ 649
0.50 0.397% $ 5,398 $ 5,398 $ 1,090 $ 6,487
1.21 0.962% $ 13,085 $ 13,085 $ 2,641 $ 15,726
9.89 7.849% $ 106,748 $ 106,748 $ 21,547 $ 128,295
7.50 5.953% $ 80,968 $ 80,968 $ 16,344 $ 97,311
0.65 0.516% $ 7,017 $ 7,017 $ 1,416 $ 8,434
1.85 1.468% $ 19,972 $ 19,972 $ 4,031 $ 24,003
1.00 0.794% $ 10,796 $ 10,796 $ 2,179 $ 12,975
0.10 0.079% $ 1,080 $ 1,080 $ 218 $ 1,297
0.10 0.079% $ 1,080 $ 1,080 $ 218 $ 1,297
0.05 0.040% $ 540 $ 540 $ 109 $ 649
8.03 6.378% $ 86,739 $ 86,739 $ 17,509 $ 104,248
125.98 100.000% $ 1,360,071 $ - $ 1,360,071 $ 245,152 $ 1,605,223
Allocation Basis: # of Full -Time, Part -Time, & Temporary Employees
Source of Allocation: Personnel Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1300 Human Resources
General Employee
Support Total
1001-CMO-1100 City Manager $ 56,677 $ 56,677
1001-CMO-1200 City Clerk $ 48,581 $ 48,581
1001-CMO-1300 Human Resources $ 40,305 $ 40,305
1001-CMO-1600 Communications $ 27,896 $ 27,896
1001-ASD-2000 Finance $ 102,501 $ 102,501
1001-PWD-6000 Public Works Administration $ 80,444 $ 80,444
1001-CMO-1500 Economic Development $ 27,247 $ 27,247
1001-CMO-1810 Disaster Preparedness $ 9,731 $ 9,731
1001-PSD-3100 Police Operations Support $ 51,899 $ 51,899
1001-FSD-3800 Fire Prevention $ 12,975 $ 12,975
1001-PWD-6100 Engineering $ 9,731 $ 9,731
1001-PWD-6110 Capital Improvement Program $ 51,899 $ 51,899
1001-PWD-6120 Development $ 52,548 $ 52,548
1001-PWD-6130 Transportation $ 35,681 $ 35,681
1001-PWD-6200 Environment & Sustainability $ 17,516 $ 17,516
1001-PWD-6231 AVI Franchise Agreement $ 1,297 $ 1,297
1001-PWD-6300 Maintenance $ 25,950 $ 25,950
1001-PCS-7000 Parks & Community Services $ 65,414 $ 65,414
1001-PCS-7010 Contracted Classes & Programs $ 4,541 $ 4,541
1001-PCS-7011 Contracted Fitness & Wellness $ 3,892 $ 3,892
1001-PCS-7012 Contracted Leisure $ 2,595 $ 2,595
1001-PCS-7100 Community Events & Festivals $ 27,896 $ 27,896
1001-PCS-7101 St. Patrick's Day Festival $ 65 $ 65
1001-PCS-7102 Santa Breakfast/Tree Lighting $ 253 $ 253
1001-PCS-7104 Farmer's Market/Concerts $ 549 $ 549
1001-PCS-7105 Family Campouts $ 722 $ 722
1001-PCS-7107 Outdoor Movie Nights $ 231 $ 231
1001-PCS-7108 Ghosts of Dublin/Harvest Fair $ 853 $ 853
1001-PCS-7111 Community Outreach Events $ 1,223 $ 1,223
1001-PCS-7113 City Presented Performances $ 822 $ 822
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1300 Human Resources
1001-PCS-7120
1001-PCS-7134
1001-PCS-7201
1001-PCS-7210
1001-PCS-7211
1001-PCS-7213
1001-PCS-7220
1001-PCS-7221
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
Arts Activities Admin
Cultrual Art Classes
Burials
Heritage Ctr Programs Admin
Tours & Hands-on History
Heritage Exhibit & Collections
Heritage Ctr Ops Admin
Heritage Ctr Rental
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
General Employee
Support
$ 9,082
$ 2,522
$ 25
$ 6,487
$ 3,013
$ 239
$ 10,640
$ 1,893
$ 5,839
$ 1,297
$ 4,563
$ 1,946
$ 3,244
$ 2,595
$ 3,933
$ 16,601
$ 14,219
$ 4,541
$ 37,847
$ 9,772
$ 3,326
$ 4,541
$ 1,297
$ 5,839
$ 15,723
$ 2,353
$ 2,065
$ 17,192
$ 5,839
$ 5,944
$ 7,502
Total
$ 9,082
$ 2,522
$ 25
$ 6,487
$ 3,013
$ 239
$ 10,640
$ 1,893
$ 5,839
$ 1,297
$ 4,563
$ 1,946
$ 3,244
$ 2,595
$ 3,933
$ 16,601
$ 14,219
$ 4,541
$ 37,847
$ 9,772
$ 3,326
$ 4,541
$ 1,297
$ 5,839
$ 15,723
$ 2,353
$ 2,065
$ 17,192
$ 5,839
$ 5,944
$ 7,502
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1300 Human Resources
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
1001-PCS-7604
1001-PCS-7605
1001-PCS-7611
1001-PCS-7612
1001-PCS-7620
1001-PCS-7621
1001-CDD-8200
1001-CDD-8300
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Swim Lessons
Contracted Aquatic Programs
Waterpark Operations
Wave Concessions
Wave Facility Admin
Wave Facility Rental
Planning
Building & Safety
2302-PWD- Measure D
2901-CDD-Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Total
General Employee
Support
$ 6,110
$ 1,675
$ 9,085
$ 649
$ 6,144
$ 2,595
$ 3,269
$ 20,557
$ 12,326
$ 3,724
$ 9,577
$ 10,356
$ 23,102
$ 22,681
$ 98,149
$ 649
$ 6,487
$ 15,726
$ 128,295
$ 97,311
$ 8,434
$ 24,003
$ 12,975
$ 1,297
$ 1,297
$ 649
$ 104,248
$ 1,605,223
Total
$ 6,110
$ 1,675
$ 9,085
$ 649
$ 6,144
$ 2,595
$ 3,269
$ 20,557
$ 12,326
$ 3,724
$ 9,577
$ 10,356
$ 23,102
$ 22,681
$ 98,149
$ 649
$ 6,487
$ 15,726
$ 128,295
$ 97,311
$ 8,434
$ 24,003
$ 12,975
$ 1,297
$ 1,297
$ 649
$ 104,248
$ 1,605,223
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
Risk Management
Risk Management houses all risk -related and insurance premiums for the city. The costs for the Risk Management are
allocated to Receiving Departments as follow.
Workers Compensation — represents insurance premium costs associated with investigation, management, and
processing of workers compensation claims. These costs have been allocated based on the number of full-time,
part-time, and temporary employees.
General Liability — represents insurance premium costs associated with investigation, management, and processing
of general liability claims. These costs have been allocated based on a three-year average number of general liability
claims2
Property Insurance — represents costs associated with acquiring and maintaining insurance policies for City assets.
These costs have been allocated based on the value of properties insured (including vehicles).
The chart on the following page illustrates the functions and measures used to allocate City Clerk's costs. The top tier
shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
2 Fiscal Year 20-21, 21-22, & 22-23 general liability claims were used in the three-year average.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
RISK MANAGEMENT
Workers Compensation
# of Full -Time, Part -Time, &
Temporary Employees
General Liability Property Insurance
# of GL Claims Value of Properties Insured
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-CMO-1310 Risk Management
Departmental Expenditures
First Second
Allocation Allocation
Total
$ 2,616,600 $ 2,616,600
Total Deductions $ - $
Incoming Costs
1001-CAO-1900 City Attorney $ 3,089 $ 3,089
1001-ASD-2000 Finance $ 509 $ 509
Total Incoming Costs $ $ 3,598 $ 3,598
Total Cost Adjustments $ $
Total Costs to be Allocated $ 2,616,600 $ 3,598 $ 2,620,198
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-CMO-1310 Risk Management
Expense Type Expense ($)
Personnel
Workers General Property
Compensation Liability Insurance
Subtotal Personnel Cost $ $ - $ - $
Operating Services & Supplies
Insurance $ 2,604,600 $ 976,725 $ 1,085,250 $ 542,625
Workers Compensation $ 12,000 $ 12,000 $ $ -
Subtotal Operating Cost $ 2,616,600 $ 988,725 $ 1,085,250 $ 542,625
DEPARTMENTAL EXPENDITURES $ 2,616,600 $ 988,725 $ 1,085,250 $ 542,625
Disallowed Costs
Subtotal Disallowed Costs $ $ - $ - $
Cost Adjustments
Subtotal Cost Adjustments $ $ - $ - $
FUNCTIONAL COST $ 2,616,600 $ 988,725 $ 1,085,250 $ 542,625
First Allocation
Incoming - All Others $ - $ $ $
Reallocate Adm in Costs $ - $ - $ $
Unallocated Costs $ $ $ - $
Subtotal of First Allocation $ 2,616,600 $ 988,725 $ 1,085,250 $ 542,625
Second Allocation
Incoming - All Others $
Reallocate Adm in Costs $
Unallocated Costs $
3,598 $ 1,359 $ 1,492 $ 746
$ - $ - $
$ - $ - $
Subtotal of Second Allocation $ 3,598 $ 1,359 $ 1,492 $ 746
TOTAL ALLOCATED
$ 2,620,198 $ 990,084 $ 1,086,742 $ 543,371
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Workers Compensation
1001-CMO-1100 City Manager 5.25 4.167% $ 41,203 $ 41,203 $ 41,203
1001-CMO-1200 City Clerk 4.50 3.572% $ 35,316 $ 35,316 $ 35,316
1001-CMO-1300 Human Resources 3.73 2.963% $ 29,300 $ 29,300 $ 29,300
1001-CMO-1600 Communications 2.15 1.707% $ 16,873 $ 16,873 $ 26 $ 16,899
1001-ASD-2000 Finance 7.90 6.271% $ 62,000 $ 62,000 $ 95 $ 62,095
1001-PWD-6000 Public Works Administration 6.20 4.921% $ 48,658 $ 48,658 $ 75 $ 48,733
1001-CMO-1500 Economic Development 2.10 1.667% $ 16,481 $ 16,481 $ 25 $ 16,506
1001-CMO-1810 Disaster Preparedness 0.75 0.595% $ 5,886 $ 5,886 $ 9 $ 5,895
1001-PSD-3100 Police Operations Support 4.00 3.175% $ 31,392 $ 31,392 $ 48 $ 31,441
1001-FSD-3800 Fire Prevention 1.00 0.794% $ 7,848 $ 7,848 $ 12 $ 7,860
1001-PWD-6100 Engineering 0.75 0.595% $ 5,886 $ 5,886 $ 9 $ 5,895
1001-PWD-6110 Capital Improvement Program 4.00 3.175% $ 31,392 $ 31,392 $ 48 $ 31,441
1001-PWD-6120 Development 4.05 3.215% $ 31,785 $ 31,785 $ 49 $ 31,834
1001-PWD-6130 Transportation 2.75 2.183% $ 21,582 $ 21,582 $ 33 $ 21,616
1001-PWD-6200 Environment & Sustainability 1.35 1.072% $ 10,595 $ 10,595 $ 16 $ 10,611
1001-PWD-6231 AVI Franchise Agreement 0.10 0.079% $ 785 $ 785 $ 1 $ 786
1001-PWD-6300 Maintenance 2.00 1.588% $ 15,696 $ 15,696 $ 24 $ 15,720
1001-PCS-7000 Parks & Community Services 5.04 4.002% $ 39,567 $ 39,567 $ 61 $ 39,628
1001-PCS-7010 Contracted Classes & Programs 0.35 0.278% $ 2,747 $ 2,747 $ 4 $ 2,751
1001-PCS-7011 Contracted Fitness & Wellness 0.30 0.238% $ 2,354 $ 2,354 $ 4 $ 2,358
1001-PCS-7012 Contracted Leisure 0.20 0.159% $ 1,570 $ 1,570 $ 2 $ 1,572
1001-PCS-7100 Community Events & Festivals 2.15 1.707% $ 16,873 $ 16,873 $ 26 $ 16,899
1001-PCS-7101 St. Patrick's Day Festival 0.01 0.004% $ 40 $ 40 $ 0 $ 40
1001-PCS-7102 Santa Breakfast/Tree Lighting 0.02 0.015% $ 153 $ 153 $ 0 $ 153
1001-PCS-7104 Farmer's Market/Concerts 0.04 0.034% $ 332 $ 332 $ 1 $ 333
1001-PCS-7105 Family Campouts 0.06 0.044% $ 437 $ 437 $ 1 $ 437
1001-PCS-7107 Outdoor Movie Nights 0.02 0.014% $ 140 $ 140 $ 0 $ 140
1001-PCS-7108 Ghosts of Dublin/Harvest Fair 0.07 0.052% $ 516 $ 516 $ 1 $ 517
1001-PCS-7111 Community Outreach Events 0.09 0.075% $ 740 $ 740 $ 1 $ 741
1001-PCS-7113 City Presented Performances 0.06 0.050% $ 497 $ 497 $ 1 $ 498
1001-PCS-7120 Arts Activities Admin 0.70 0.556% $ 5,494 $ 5,494 $ 8 $ 5,502
1001-PCS-7134 Cultrual Art Classes 0.19 0.154% $ 1,525 $ 1,525 $ 2 $ 1,528
1001-PCS-7210 Heritage Ctr Programs Admin 0.50 0.397% $ 3,924 $ 3,924 $ 6 $ 3,930
1001-PCS-7211 Tours & Hands-on History 0.23 0.184% $ 1,822 $ 1,822 $ 3 $ 1,825
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7213 Heritage Exhibit & Collections 0.02 0.015% $ 144 $ 144 $ 0 $ 145
1001-PCS-7220 Heritage Ctr Ops Admin 0.82 0.651% $ 6,436 $ 6,436 $ 10 $ 6,446
1001-PCS-7221 Heritage Ctr Rental 0.15 0.116% $ 1,145 $ 1,145 $ 2 $ 1,147
1001-PCS-7300 Senior Programs Admin 0.45 0.357% $ 3,532 $ 3,532 $ 5 $ 3,537
1001-PCS-7301 Senior Program Trips and Tours 0.10 0.079% $ 785 $ 785 $ 1 $ 786
1001-PCS-7302 Senior Program Activities 0.35 0.279% $ 2,760 $ 2,760 $ 4 $ 2,764
1001-PCS-7303 Senior Program Lunch Program 0.15 0.119% $ 1,177 $ 1,177 $ 2 $ 1,179
1001-PCS-7304 Senior Program Special Events 0.25 0.198% $ 1,962 $ 1,962 $ 3 $ 1,965
1001-PCS-7305 Senior Volunteer Program 0.20 0.159% $ 1,570 $ 1,570 $ 2 $ 1,572
1001-PCS-7306 Contracted Senior Classes 0.30 0.241% $ 2,379 $ 2,379 $ 4 $ 2,383
1001-PCS-7310 Senior Ctr Facility Ops Admin 1.28 1.016% $ 10,041 $ 10,041 $ 15 $ 10,057
1001-PCS-7311 Senior Ctr Rental 1.10 0.870% $ 8,601 $ 8,601 $ 13 $ 8,614
1001-PCS-7400 Family Programs Admin 0.35 0.278% $ 2,747 $ 2,747 $ 4 $ 2,751
1001-PCS-7401 After School Recreation 2.92 2.315% $ 22,892 $ 22,892 $ 35 $ 22,928
1001-PCS-7402 Full Day Camps 0.75 0.598% $ 5,911 $ 5,911 $ 9 $ 5,920
1001-PCS-7403 Half Day Camps 0.26 0.203% $ 2,012 $ 2,012 $ 3 $ 2,015
1001-PCS-7404 Student Union 0.35 0.278% $ 2,747 $ 2,747 $ 4 $ 2,751
1001-PCS-7405 Dublin L.E.A.D 0.10 0.079% $ 785 $ 785 $ 1 $ 786
1001-PCS-7410 Preschool Admin 0.45 0.357% $ 3,532 $ 3,532 $ 5 $ 3,537
1001-PCS-7411 Shannon Preschool 1.21 0.962% $ 9,510 $ 9,510 $ 15 $ 9,525
1001-PCS-7413 PreSchool Camps 0.18 0.144% $ 1,423 $ 1,423 $ 2 $ 1,426
1001-PCS-7420 Shannon Ctr Facility Ops 0.16 0.126% $ 1,249 $ 1,249 $ 2 $ 1,251
1001-PCS-7421 Shannon Ctr Rental 1.33 1.052% $ 10,399 $ 10,399 $ 16 $ 10,415
1001-PCS-7500 Sports Admin 0.45 0.357% $ 3,532 $ 3,532 $ 5 $ 3,537
1001-PCS-7501 Adult Sports/Basketball 0.46 0.364% $ 3,595 $ 3,595 $ 6 $ 3,601
1001-PCS-7502 Adult Sports/Softball 0.58 0.459% $ 4,538 $ 4,538 $ 7 $ 4,545
1001-PCS-7503 Youth Sports/Basketball 0.47 0.374% $ 3,696 $ 3,696 $ 6 $ 3,701
1001-PCS-7504 Youth Sports/Tee Ball 0.13 0.102% $ 1,013 $ 1,013 $ 2 $ 1,015
1001-PCS-7505 Contracted Sports Programs 0.70 0.556% $ 5,495 $ 5,495 $ 8 $ 5,504
1001-PCS-7510 Other Facility Operations Admin 0.05 0.040% $ 392 $ 392 $ 1 $ 393
1001-PCS-7511 Stager Gym Rental 0.47 0.376% $ 3,716 $ 3,716 $ 6 $ 3,722
1001-PCS-7513 Civic Center Rentals 0.20 0.159% $ 1,570 $ 1,570 $ 2 $ 1,572
1001-PCS-7514 Library Rentals 0.25 0.200% $ 1,977 $ 1,977 $ 3 $ 1,980
1001-PCS-7515 Parks Rental 1.58 1.258% $ 12,434 $ 12,434 $ 19 $ 12,453
1001-PCS-7600 Aquatics Program Admin 0.95 0.754% $ 7,456 $ 7,456 $ 11 $ 7,467
1001-PCS-7601 Recreation Swimming 0.29 0.228% $ 2,253 $ 2,253 $ 3 $ 2,256
1001-PCS-7602 Competitive Swimming 0.74 0.586% $ 5,793 $ 5,793 $ 9 $ 5,802
1001-PCS-7603 Fitness Programs 0.80 0.634% $ 6,264 $ 6,264 $ 10 $ 6,274
Matrix Consulting Group
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
1001-PCS-7604 Swim Lessons
1001-PCS-7605 Contracted Aquatic Programs
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2302-PWD- Measure D
2901-CDD- Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1.78 1.413% $ 13,974 $ 13,974 $ 22 $ 13,995
1.75 1.388% $ 13,719 $ 13,719 $ 21 $ 13,740
7.56 6.004% $ 59,367 $ 59,367 $ 91 $ 59,459
0.05 0.040% $ 392 $ 392 $ 1 $ 393
0.50 0.397% $ 3,924 $ 3,924 $ 6 $ 3,930
1.21 0.962% $ 9,512 $ 9,512 $ 15 $ 9,527
9.89 7.849% $ 77,602 $ 77,602 $ 119 $ 77,721
7.50 5.953% $ 58,861 $ 58,861 $ 91 $ 58,951
0.65 0.516% $ 5,101 $ 5,101 $ 8 $ 5,109
1.85 1.468% $ 14,519 $ 14,519 $ 22 $ 14,541
1.00 0.794% $ 7,848 $ 7,848 $ 12 $ 7,860
0.10 0.079% $ 785 $ 785 $ 1 $ 786
0.10 0.079% $ 785 $ 785 $ 1 $ 786
0.05 0.040% $ 392 $ 392 $ 1 $ 393
8.03 6.378% $ 63,056 $ 63,056 $ 97 $ 63,154
125.98 100.000% $ 988,725 $ $ 988,725 $ 1,359 $ 990,084
Allocation Basis: # of Full -Time, Part -Time, & Temporary Employees
Source of Allocation: Personnel Report
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
General Liability
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-PSD-3100 Police Operations Support
1001-PWD-6320 Parks
1001-PWD-6330 Streets
1001-PWD-6334 Sidewalks
1001-PWD-6338 Street Tree Maintenance
1001-PCS-7000 Parks & Community Services
1001-PCS-7300 Senior Programs Admin
2901-CDD-Affordable Housing
Total
Allocation Basis:
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
0.67 2.174% $ 23,592 $ 23,592 $ 23,592
0.67 2.174% $ 23,592 $ 23,592 $ 23,592
10.00 32.609% $ 353,886 $ 353,886 $ 509 $ 354,395
2.00 6.522% $ 70,777 $ 70,777 $ 102 $ 70,879
12.67 41.304% $ 448,255 $ 448,255 $ 644 $ 448,900
1.00 3.261% $ 35,389 $ 35,389 $ 51 $ 35,439
1.67 5.435% $ 58,981 $ 58,981 $ 85 $ 59,066
1.33 4.348% $ 47,185 $ 47,185 $ 68 $ 47,253
0.33 1.087% $ 11,796 $ 11,796 $ 17 $ 11,813
0.33 1.087% $ 11,796 $ 11,796 $ 17 $ 11,813
30.67 100.000% $ 1,085,250 $ $ 1,085,250 $ 1,492 $ 1,086,742
3 Yr Avg # of GL Claims
Source of Allocation: Claims Log
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Property Insurance
1001-CMO-1100 City Manager 1,497,838.49 0.680% $ 3,689 $ 3,689 $ 3,689
1001-CMO-1200 City Clerk 1,283,861.57 0.583% $ 3,162 $ 3,162 $ 3,162
1001-CMO-1300 Human Resources 998,559.00 0.453% $ 2,459 $ 2,459 $ 2,459
1001-CMO-1600 Communications 613,400.53 0.278% $ 1,511 $ 1,511 $ 2 $ 1,513
1001-ASD-2000 Finance 2,253,890.30 1.023% $ 5,551 $ 5,551 $ 8 $ 5,559
1001-PWD-6000 Public Works Administration 5,107,349.57 2.318% $ 12,579 $ 12,579 $ 18 $ 12,597
1001-NDD-0120 Library Services 16,260,543.00 7.381% $ 40,049 $ 40,049 $ 56 $ 40,105
1001-CMO-1500 Economic Development 599,135.40 0.272% $ 1,476 $ 1,476 $ 2 $ 1,478
1001-CMO-1810 Disaster Preparedness 213,976.93 0.097% $ 527 $ 527 $ 1 $ 528
1001-PSD-3100 Police Operations Support 22,454,893.98 10.192% $ 55,305 $ 55,305 $ 77 $ 55,383
1001-FSD-3800 Fire Prevention 24,862,359.57 11.285% $ 61,235 $ 61,235 $ 86 $ 61,320
1001-PWD-6100 Engineering 213,976.93 0.097% $ 527 $ 527 $ 1 $ 528
1001-PWD-6110 Capital Improvement Program 1,141,210.28 0.518% $ 2,811 $ 2,811 $ 4 $ 2,815
1001-PWD-6120 Development 1,155,475.41 0.524% $ 2,846 $ 2,846 $ 4 $ 2,850
1001-PWD-6130 Transportation 889,000.07 0.404% $ 2,190 $ 2,190 $ 3 $ 2,193
1001-PWD-6200 Environment & Sustainability 385,158.47 0.175% $ 949 $ 949 $ 1 $ 950
1001-PWD-6231 AVI Franchise Agreement 28,530.26 0.013% $ 70 $ 70 $ 0 $ 70
1001-PWD-6300 Maintenance 570,605.14 0.259% $ 1,405 $ 1,405 $ 2 $ 1,407
1001-PWD-6331 Bridges 227,330.00 0.103% $ 560 $ 560 $ 1 $ 561
1001-PWD-6332 Landscaping 1,632,113.00 0.741% $ 4,020 $ 4,020 $ 6 $ 4,025
1001-PWD-6336 Streetlights 17,361,176.00 7.880% $ 42,760 $ 42,760 $ 60 $ 42,819
1001-PWD-6337 Traffic Signals 37,362.00 0.017% $ 92 $ 92 $ 0 $ 92
1001-PCS-7000 Parks & Community Services 1,786,652.54 0.811% $ 4,400 $ 4,400 $ 6 $ 4,407
1001-PCS-7010 Contracted Classes & Programs 99,855.90 0.045% $ 246 $ 246 $ 0 $ 246
1001-PCS-7011 Contracted Fitness & Wellness 85,590.77 0.039% $ 211 $ 211 $ 0 $ 211
1001-PCS-7012 Contracted Leisure 57,060.51 0.026% $ 141 $ 141 $ 0 $ 141
1001-PCS-7100 Community Events & Festivals 613,400.53 0.278% $ 1,511 $ 1,511 $ 2 $ 1,513
1001-PCS-7113 City Presented Performances 14,265.13 0.006% $ 35 $ 35 $ 0 $ 35
1001-PCS-7120 Arts Activities Admin 199,711.80 0.091% $ 492 $ 492 $ 1 $ 493
1001-PCS-7210 Heritage Ctr Programs Admin 142,651.29 0.065% $ 351 $ 351 $ 0 $ 352
1001-PCS-7220 Heritage Ctr Ops Admin 2,529,158.16 1.148% $ 6,229 $ 6,229 $ 9 $ 6,238
1001-PCS-7300 Senior Programs Admin 128,386.16 0.058% $ 316 $ 316 $ 0 $ 317
1001-PCS-7301 Senior Program Trips and Tours 28,530.26 0.013% $ 70 $ 70 $ 0 $ 70
1001-PCS-7302 Senior Program Activities 99,855.90 0.045% $ 246 $ 246 $ 0 $ 246
1001-PCS-7303 Senior Program Lunch Program 42,795.39 0.019% $ 105 $ 105 $ 0 $ 106
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
1001-PCS-7304 Senior Program Special Events
1001-PCS-7305 Senior Volunteer Program
1001-PCS-7306 Contracted Senior Classes
1001-PCS-7310 Senior Ctr Facility Ops Admin
1001-PCS-7311 Senior Ctr Rental
1001-PCS-7400 Family Programs Admin
1001-PCS-7401 After School Recreation
1001-PCS-7402 Full Day Camps
1001-PCS-7403 Half Day Camps
1001-PCS-7404 Student Union
1001-PCS-7405 Dublin L.E.A.D
1001-PCS-7410 PreSchool Admin
1001-PCS-7411 Shannon Preschool
1001-PCS-7413 PreSchool Camps
1001-PCS-7420 Shannon Ctr Facility Ops
1001-PCS-7421 Shannon Ctr Rental
1001-PCS-7500 Sports Admin
1001-PCS-7501 Adult Sports/Basketball
1001-PCS-7502 Adult Sports/Softball
1001-PCS-7503 Youth Sports/Basketball
1001-PCS-7504 Youth Sports/Tee Ball
1001-PCS-7505 Contracted Sports Programs
1001-PCS-7510 Other Facility Operations Admin
1001-PCS-7511 Stager Gym Rental
1001-PCS-7513 Civic Center Rentals
1001-PCS-7514 Library Rentals
1001-PCS-7515 Parks Rental
1001-PCS-7600 Aquatics Program Admin
1001-PCS-7601 Recreation Swimming
1001-PCS-7602 Competitive Swimming
1001-PCS-7603 Fitness Programs
1001-PCS-7604 Swim Lessons
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
Allocation
Units
71,325.64
57,060.51
85,590.77
6,374,211.03
213,976.93
99,855.90
85,590.77
28,530.26
28,530.26
99,855.90
28,530.26
128,386.16
57,060.51
28,530.26
10,683,132.39
85,590.77
128,386.16
122,680.11
122,680.11
85,590.77
14,265.13
196,858.77
24,414,284.13
28,530.26
57,060.51
71,325.64
299,567.70
271,037.44
71,325.64
99,855.90
114,121.03
142,651.29
370,893.34
433,504.13
57,069,698.29
99,855.90
2,753,169.80
2,168,415.28
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.032% $ 176 $ 176 $ 0 $ 176
0.026% $ 141 $ 141 $ 0 $ 141
0.039% $ 211 $ 211 $ 0 $ 211
2.893% $ 15,699 $ 15,699 $ 22 $ 15,721
0.097% $ 527 $ 527 $ 1 $ 528
0.045% $ 246 $ 246 $ 0 $ 246
0.039% $ 211 $ 211 $ 0 $ 211
0.013% $ 70 $ 70 $ 0 $ 70
0.013% $ 70 $ 70 $ 0 $ 70
0.045% $ 246 $ 246 $ 0 $ 246
0.013% $ 70 $ 70 $ 0 $ 70
0.058% $ 316 $ 316 $ 0 $ 317
0.026% $ 141 $ 141 $ 0 $ 141
0.013% $ 70 $ 70 $ 0 $ 70
4.849% $ 26,312 $ 26,312 $ 37 $ 26,349
0.039% $ 211 $ 211 $ 0 $ 211
0.058% $ 316 $ 316 $ 0 $ 317
0.056% $ 302 $ 302 $ 0 $ 303
0.056% $ 302 $ 302 $ 0 $ 303
0.039% $ 211 $ 211 $ 0 $ 211
0.006% $ 35 $ 35 $ 0 $ 35
0.089% $ 485 $ 485 $ 1 $ 486
11.082% $ 60,131 $ 60,131 $ 84 $ 60,215
0.013% $ 70 $ 70 $ 0 $ 70
0.026% $ 141 $ 141 $ 0 $ 141
0.032% $ 176 $ 176 $ 0 $ 176
0.136% $ 738 $ 738 $ 1 $ 739
0.123% $ 668 $ 668 $ 1 $ 668
0.032% $ 176 $ 176 $ 0 $ 176
0.045% $ 246 $ 246 $ 0 $ 246
0.052% $ 281 $ 281 $ 0 $ 281
0.065% $ 351 $ 351 $ 0 $ 352
0.168% $ 913 $ 913 $ 1 $ 915
0.197% $ 1,068 $ 1,068 $ 1 $ 1,069
25.904% $ 140,560 $ 140,560 $ 197 $ 140,756
0.045% $ 246 $ 246 $ 0 $ 246
1.250% $ 6,781 $ 6,781 $ 9 $ 6,790
0.984% $ 5,341 $ 5,341 $ 7 $ 5,348
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1310 Risk Management
ALLOCATION DETAIL
2302-PWD- Measure D
2701-PWD- Street Light District 1983-1
2901-CDD- Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
-- Other
Allocation Basis:
Source of Allocation:
Allocation
Units
185,446.67
2,600,271.00
527,809.75
285,302.57
28,530.26
28,530.26
14,265.13
2,375,646.56
1,362,239.00
Total 220,315,217.00
Allocated Gross
Percent Allocation
0.084% $ 457
1.180% $ 6,404
0.240% $ 1,300
0.129% $ 703
0.013% $ 70
0.013% $ 70
0.006% $ 35
1.078% $ 5,851
0.618% $ 3,355
100.000% $ 542,625
Value of Properties Insured
Assest Report
Direct
Billed
$
First Second
Allocation Allocation Total
$ 457 $ 1 $ 457
$ 6,404 $ 9 $ 6,413
$ 1,300 $ 2 $ 1,302
$ 703 $ 1 $ 704
$ 70 $ 0 $ 70
$ 70 $ 0 $ 70
$ 35 $ 0 $ 35
$ 5,851 $ 8 $ 5,859
$ 3,355 $ 5 $ 3,360
$ 542,625 $ 746 $ 543,371
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1310 Risk Management
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1600 Communications
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-NDD-0120 Library Services
1001-CMO-1500 Economic Development
1001-CMO-1810 Disaster Preparedness
1001-PSD-3100 Police Operations Support
1001-FSD-3800 Fire Prevention
1001-PWD-6100 Engineering
1001-PWD-6110 Capital Improvement Program
1001-PWD-6120 Development
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6231 AVI Franchise Agreement
1001-PWD-6300 Maintenance
1001-PWD-6320 Parks
1001-PWD-6330 Streets
1001-PWD-6331 Bridges
1001-PWD-6332 Landscaping
1001-PWD-6334 Sidewalks
1001-PWD-6336 Streetlights
1001-PWD-6337 Traffic Signals
1001-PWD-6338 Street Tree Maintenance
1001-PCS-7000 Parks & Community Services
1001-PCS-7010 Contracted Classes & Programs
1001-PCS-7011 Contracted Fitness & Wellness
Workers General Property
Compensation Liability Insurance
$ $ 23,592 $ -
$ 41,203 $ 23,592 $ 3,689
$ 35,316 $ - $ 3,162
$ 29,300 $ - $ 2,459
$ 16,899 $ $ 1,513
$ 62,095 $ $ 5,559
$ 48,733 $ $ 12,597
$ $ $ 40,105
$ 16,506 $ - $ 1,478
$ 5,895 $ - $ 528
$ 31,441 $ 354,395 $ 55,383
$ 7,860 $ - $ 61,320
$ 5,895 $ $ 528
$ 31,441 $ $ 2,815
$ 31,834 $ $ 2,850
$ 21,616 $ - $ 2,193
$ 10,611 $ $ 950
$ 786 $ $ 70
$ 15,720 $ $ 1,407
$ $ 70,879 $
$ $ 448,900 $ -
$ $ - $ 561
$ $ $ 4,025
$ $ 35,439 $ -
$ $ - $ 42,819
$ $ $ 92
$ $ 59,066 $ -
$ 39,628 $ 47,253 $ 4,407
$ 2,751 $ - $ 246
$ 2,358 $ $ 211
Total
$ 23,592
$ 68,484
$ 38,479
$ 31,760
$ 18,412
$ 67,654
$ 61,330
$ 40,105
$ 17,984
$ 6,423
$ 441,218
$ 69,181
$ 6,423
$ 34,255
$ 34,684
$ 23,808
$ 11,561
$ 856
$ 17,128
$ 70,879
$ 448,900
$ 561
$ 4,025
$ 35,439
$ 42,819
$ 92
$ 59,066
$ 91,287
$ 2,997
$ 2,569
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1310 Risk Management
1001-PCS-7012
1001-PCS-7100
1001-PCS-7101
1001-PCS-7102
1001-PCS-7104
1001-PCS-7105
1001-PCS-7107
1001-PCS-7108
1001-PCS-7111
1001-PCS-7113
1001-PCS-7120
1001-PCS-7134
1001-PCS-7201
1001-PCS-7210
1001-PCS-7211
1001-PCS-7213
1001-PCS-7220
1001-PCS-7221
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
Contracted Leisure
Community Events & Festivals
St. Patrick's Day Festival
Santa Breakfast/Tree Lighting
Farmer's Market/Concerts
Family Campouts
Outdoor Movie Nights
Ghosts of Dublin/Harvest Fair
Community Outreach Events
City Presented Performances
Arts Activities Admin
Cultrual Art Classes
Burials
Heritage Ctr Programs Admin
Tours & Hands-on History
Heritage Exhibit & Collections
Heritage Ctr Ops Admin
Heritage Ctr Rental
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Workers
Compensation
$ 1,572
$ 16,899
$ 40
$ 153
$ 333
$ 437
$ 140
$ 517
$ 741
$ 498
$ 5,502
$ 1,528
$ 15
$ 3,930
$ 1,825
$ 145
$ 6,446
$ 1,147
$ 3,537
$ 786
$ 2,764
$ 1,179
$ 1,965
$ 1,572
$ 2,383
$ 10,057
$ 8,614
$ 2,751
$ 22,928
$ 5,920
$ 2,015
Property
Insurance
$ 141
$ 1,513
$
$
$
$
$
$
$
$ 35
$ 493
$
$
$ 352
$
$
$ 6,238
$
$ 317
$ 70
$ 246
$ 106
$ 176
$ 141
$ 211
$ 15,721
$ 528
$ 246
$ 211
$ 70
$ 70
Total
$ 1,713
$ 18,412
$ 40
$ 153
$ 333
$ 437
$ 140
$ 517
$ 741
$ 533
$ 5,995
$ 1,528
$ 15
$ 4,282
$ 1,825
$ 145
$ 12,684
$ 1,147
$ 15,667
$ 856
$ 3,011
$ 1,285
$ 2,141
$ 1,713
$ 2,594
$ 25,778
$ 9,142
$ 2,997
$ 23,139
$ 5,990
$ 2,085
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1310 Risk Management
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
1001-PCS-7604
1001-PCS-7605
1001-PCS-7611
1001-PCS-7612
1001-PCS-7620
1001-PCS-7621
1001-CDD-8200
1001-CDD-8300
2302-PWD- Measure D
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Swim Lessons
Contracted Aquatic Programs
Waterpark Operations
Wave Concessions
Wave Facility
Wave Facility
Planning
Building & Safety
Admin
Rental
Workers
Compensation
$ 2,751
$ 786
$ 3,537
$ 9,525
$ 1,426
$ 1,251
$ 10,415
$ 3,537
$ 3,601
$ 4,545
$ 3,701
$ 1,015
$ 5,504
$ 393
$ 3,722
$ 1,572
$ 1,980
$ 12,453
$ 7,467
$ 2,256
$ 5,802
$ 6,274
$ 13,995
$ 13,740
$ 59,459
$ 393
$ 3,930
$ 9,527
$ 77,721
$ 58,951
$ 5,109
General
Liability
Property
Insurance
$ 246
$ 70
$ 317
$ 141
$ 70
$ 26,349
$ 211
$ 317
$ 303
$ 303
$ 211
$ 35
$ 486
$ 60,215
$ 70
$ 141
$ 176
$ 739
$ 668
$ 176
$ 246
$ 281
$ 352
$ 915
$ 1,069
$ 140,756
$ 246
$ 6,790
$ 5,348
$ 457
Total
$ 2,997
$ 856
$ 3,854
$ 9,666
$ 1,496
$ 27,600
$ 10,626
$ 3,854
$ 3,904
$ 4,847
$ 3,913
$ 1,050
$ 5,989
$ 60,608
$ 3,792
$ 1,713
$ 2,156
$ 13,192
$ 8,136
$ 2,432
$ 6,048
$ 6,555
$ 14,347
$ 13,740
$ 60,373
$ 1,462
$ 144,686
$ 9,773
$ 84,512
$ 64,300
$ 5,567
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1310 Risk Management
2701-PWD- Street Light District 1983-1
2901-CDD-Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
-- Other
Workers
Compensation
$
$ 14,541
$ 7,860
$ 786
$ 786
$ 393
$ 63,154
$
Total $ 990,084
General
Liability
$
$ 11,813
$
$
$
$
$
$
$ 1,086,742
Property
Insurance
$ 6,413
$ 1,302
$ 704
$ 70
$ 70
$ 35
$ 5,859
$ 3,360
$ 543,371
Total
$ 6,413
$ 27,656
$ 8,564
$ 856
$ 856
$ 428
$ 69,013
$ 3,360
$ 2,620,198
200
Matrix Consulting Group 131,
FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
7 Communications
The Communications Office is responsible for managing the flow of information between the City's government and staff
and the community. They accomplish this through media relations, social media coordination, website management, and
creation of graphic. The costs for Communications are allocated to Receiving Departments as follows
Communications Support — represents costs associated with the coordination and management of the City's
communication function; including, addressing media inquiries, updating the City's website and social media, and
creating graphics. These costs have been allocated based on the number of full-time employees (FTE)3.
Public Communications — represents costs associated with keeping the public informed of City services, programs,
and activities. Since this function is not in direct support of a City department, the costs are not further allocated
through the cost plan.
The chart on the following page illustrates the functions and measures used to allocate Communications' costs. The top
tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
3 To account for more accurate levels of support PSD - Police Operations was weighted at 300% and all PCS Sub -Programs were weighted at 200%.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COMMUNICATIONS
Communication Support
Public Communications
# of FTE Not Allocated
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-CMO-1600 Communications
First Second
Allocation Allocation Total
Departmental Expenditures $ 619,140 $ 619,140
Total Deductions $ - $
Incoming Costs
1001-NDD-0010 Non -Departmental $ 26,411 $ 479 $ 26,890
1001-CCO-1000 City Council $ 4,022 $ 952 $ 4,974
1001-CMO-1100 City Manager $ 22,936 $ 4,797 $ 27,732
1001-CMO-1200 City Clerk $ 13,383 $ 4,756 $ 18,139
1001-CMO-1300 Human Resources $ 23,211 $ 4,685 $ 27,896
1001-CMO-1310 Risk Management $ 18,384 $ 28 $ 18,412
1001-CMO-1600 Communications $ 8,645 $ 8,645
1001-CAO-1900 City Attorney $ 55 $ 55
1001-ASD-2000 Finance $ 26,300 $ 26,300
1001-PWD-6311 City Hall $ 20,407 $ 20,407
Total Incoming Costs $ 108,346 $ 71,104 $ 179,450
Total Cost Adjustments $ $
Total Costs to be Allocated $ 727,486 $ 71,104 $ 798,590
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-CMO-1600 Communications
Expense Type Expense ($)
Personnel
Communication Public
Support Communications
Salary $ 359,764 $ 359,764 $ -
Benefits $ 69,748 $ 69,748 $ -
Subtotal Personnel Cost $ 429,512 $ 429,512 $
Operating Services & Supplies
Professional & Contract Services $ 72,500 $ - $ 72,500
Supplies $ 78,685 $ - $ 78,685
ISF $ 38,443 $ 38,443 $
Subtotal Operating Cost $ 189,628 $ 38,443 $ 151,185
DEPARTMENTAL EXPENDITURES $ 619,140 a $ 467,955 $ 151,185
Disallowed Costs
Subtotal Disallowed Costs
Cost Adjustments
Subtotal Cost Adjustments
FUNCTIONAL COST
$ $ - $
$ 619,140 467,955 $
151,185
First Allocation
•
Incoming - All Others $ 108,346 $ 81,890 $ 26,457
Reallocate Adm in Costs $ $ - $
Unallocated Costs $ (177,642) $ - $ (177,642)
Subtotal of First Allocation $ 549,845 $ 549,845 $
Second Allocation
Incoming - All Others $ 71,104 $ 53,742 $ 17,363
Reallocate Adm in Costs $ $ - $
Unallocated Costs $ (17,363) $ - $ (17,363)
Subtotal of Second Allocation $ 53,742 $ 53,742 $
TOTAL ALLOCATED $ 603,586 $ 603,586 $
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1600 Communications
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Communication Support
1001-CMO-1100 City Manager 5.25 3.839% $ 21,109 $ 21,109 $ 21,109
1001-CMO-1200 City Clerk 4.50 3.291% $ 18,094 $ 18,094 $ 18,094
1001-CMO-1300 Human Resources 3.50 2.559% $ 14,073 $ 14,073 $ 14,073
1001-CMO-1600 Communications 2.15 1.572% $ 8,645 $ 8,645 $ 8,645
1001-ASD-2000 Finance 7.90 5.777% $ 31,764 $ 31,764 $ 3,499 $ 35,263
1001-PWD-6000 Public Works Administration 6.20 4.534% $ 24,929 $ 24,929 $ 2,746 $ 27,675
1001-CMO-1500 Economic Development 2.10 1.536% $ 8,444 $ 8,444 $ 930 $ 9,374
1001-CMO-1810 Disaster Preparedness 0.75 0.548% $ 3,016 $ 3,016 $ 332 $ 3,348
1001-PSD-3100 Police Operations Support 12.00 8.775% $ 48,250 $ 48,250 $ 5,314 $ 53,564
1001-FSD-3800 Fire Prevention 1.00 0.731% $ 4,021 $ 4,021 $ 443 $ 4,464
1001-PWD-6100 Engineering 0.75 0.548% $ 3,016 $ 3,016 $ 332 $ 3,348
1001-PWD-6110 Capital Improvement Program 4.00 2.925% $ 16,083 $ 16,083 $ 1,771 $ 17,855
1001-PWD-6120 Development 4.05 2.962% $ 16,284 $ 16,284 $ 1,794 $ 18,078
1001-PWD-6130 Transportation 2.75 2.011% $ 11,057 $ 11,057 $ 1,218 $ 12,275
1001-PWD-6200 Environment & Sustainability 1.35 0.987% $ 5,428 $ 5,428 $ 598 $ 6,026
1001-PWD-6231 AVI Franchise Agreement 0.10 0.073% $ 402 $ 402 $ 44 $ 446
1001-PWD-6300 Maintenance 2.00 1.463% $ 8,042 $ 8,042 $ 886 $ 8,927
1001-PCS-7000 Parks & Community Services 9.90 7.239% $ 39,806 $ 39,806 $ 4,384 $ 44,190
1001-PCS-7010 Contracted Classes & Programs 0.70 0.512% $ 2,815 $ 2,815 $ 310 $ 3,125
1001-PCS-7011 Contracted Fitness & Wellness 0.60 0.439% $ 2,412 $ 2,412 $ 266 $ 2,678
1001-PCS-7012 Contracted Leisure 0.40 0.293% $ 1,608 $ 1,608 $ 177 $ 1,785
1001-PCS-7100 Community Events & Festivals 4.30 3.144% $ 17,289 $ 17,289 $ 1,904 $ 19,194
1001-PCS-7113 City Presented Performances 0.10 0.073% $ 402 $ 402 $ 44 $ 446
1001-PCS-7120 Arts Activities Admin 1.40 1.024% $ 5,629 $ 5,629 $ 620 $ 6,249
1001-PCS-7210 Heritage Ctr Programs Admin 1.00 0.731% $ 4,021 $ 4,021 $ 443 $ 4,464
1001-PCS-7220 Heritage Ctr Ops Admin 0.90 0.658% $ 3,619 $ 3,619 $ 399 $ 4,017
1001-PCS-7300 Senior Programs Admin 0.90 0.658% $ 3,619 $ 3,619 $ 399 $ 4,017
1001-PCS-7301 Senior Program Trips and Tours 0.20 0.146% $ 804 $ 804 $ 89 $ 893
1001-PCS-7302 Senior Program Activities 0.70 0.512% $ 2,815 $ 2,815 $ 310 $ 3,125
1001-PCS-7303 Senior Program Lunch Program 0.30 0.219% $ 1,206 $ 1,206 $ 133 $ 1,339
1001-PCS-7304 Senior Program Special Events 0.50 0.366% $ 2,010 $ 2,010 $ 221 $ 2,232
1001-PCS-7305 Senior Volunteer Program 0.40 0.293% $ 1,608 $ 1,608 $ 177 $ 1,785
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1001-CMO-1600 Communications
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7306 Contracted Senior Classes 0.60 0.439% $ 2,412 $ 2,412 $ 266 $ 2,678
1001-PCS-7310 Senior Ctr Facility Ops Admin 0.80 0.585% $ 3,217 $ 3,217 $ 354 $ 3,571
1001-PCS-7311 Senior Ctr Rental 1.50 1.097% $ 6,031 $ 6,031 $ 664 $ 6,695
1001-PCS-7400 Family Programs Admin 0.70 0.512% $ 2,815 $ 2,815 $ 310 $ 3,125
1001-PCS-7401 After School Recreation 0.60 0.439% $ 2,412 $ 2,412 $ 266 $ 2,678
1001-PCS-7402 Full Day Camps 0.20 0.146% $ 804 $ 804 $ 89 $ 893
1001-PCS-7403 Half Day Camps 0.20 0.146% $ 804 $ 804 $ 89 $ 893
1001-PCS-7404 Student Union 0.70 0.512% $ 2,815 $ 2,815 $ 310 $ 3,125
1001-PCS-7405 Dublin L.E.A.D 0.20 0.146% $ 804 $ 804 $ 89 $ 893
1001-PCS-7410 PreSchool Admin 0.90 0.658% $ 3,619 $ 3,619 $ 399 $ 4,017
1001-PCS-7411 Shannon Preschool 0.40 0.293% $ 1,608 $ 1,608 $ 177 $ 1,785
1001-PCS-7413 PreSchool Camps 0.20 0.146% $ 804 $ 804 $ 89 $ 893
1001-PCS-7420 Shannon Ctr Facility Ops 0.30 0.219% $ 1,206 $ 1,206 $ 133 $ 1,339
1001-PCS-7421 Shannon Ctr Rental 0.60 0.439% $ 2,412 $ 2,412 $ 266 $ 2,678
1001-PCS-7500 Sports Admin 0.90 0.658% $ 3,619 $ 3,619 $ 399 $ 4,017
1001-PCS-7501 Adult Sports/Basketball 0.86 0.629% $ 3,458 $ 3,458 $ 381 $ 3,839
1001-PCS-7502 Adult Sports/Softball 0.86 0.629% $ 3,458 $ 3,458 $ 381 $ 3,839
1001-PCS-7503 Youth Sports/Basketball 0.60 0.439% $ 2,412 $ 2,412 $ 266 $ 2,678
1001-PCS-7504 Youth Sports/Tee Ball 0.10 0.073% $ 402 $ 402 $ 44 $ 446
1001-PCS-7505 Contracted Sports Programs 1.38 1.009% $ 5,549 $ 5,549 $ 611 $ 6,160
1001-PCS-7510 Other Facility Operations Admin 0.10 0.073% $ 402 $ 402 $ 44 $ 446
1001-PCS-7511 Stager Gym Rental 0.20 0.146% $ 804 $ 804 $ 89 $ 893
1001-PCS-7513 Civic Center Rentals 0.40 0.293% $ 1,608 $ 1,608 $ 177 $ 1,785
1001-PCS-7514 Library Rentals 0.50 0.366% $ 2,010 $ 2,010 $ 221 $ 2,232
1001-PCS-7515 Parks Rental 2.10 1.536% $ 8,444 $ 8,444 $ 930 $ 9,374
1001-PCS-7600 Aquatics Program Admin 1.90 1.389% $ 7,640 $ 7,640 $ 841 $ 8,481
1001-PCS-7601 Recreation Swimming 0.50 0.366% $ 2,010 $ 2,010 $ 221 $ 2,232
1001-PCS-7602 Competitive Swimming 0.70 0.512% $ 2,815 $ 2,815 $ 310 $ 3,125
1001-PCS-7603 Fitness Programs 0.80 0.585% $ 3,217 $ 3,217 $ 354 $ 3,571
1001-PCS-7604 Swim Lessons 1.00 0.731% $ 4,021 $ 4,021 $ 443 $ 4,464
1001-PCS-7611 Waterpark Operations 2.60 1.901% $ 10,454 $ 10,454 $ 1,151 $ 11,606
1001-PCS-7612 Wave Concessions 0.10 0.073% $ 402 $ 402 $ 44 $ 446
1001-PCS-7620 Wave Facility Admin 1.00 0.731% $ 4,021 $ 4,021 $ 443 $ 4,464
1001-PCS-7621 Wave Facility Rental 0.70 0.512% $ 2,815 $ 2,815 $ 310 $ 3,125
1001-CDD-8200 Planning 9.65 7.057% $ 38,801 $ 38,801 $ 4,274 $ 43,074
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CMO-1600 Communications
ALLOCATION DETAIL
1001-CDD-8300 Building & Safety
2302-PWD- Measure D
2901-CDD- Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
7.50 5.484% $ 30,156 $ 30,156 $ 3,321 $ 33,477
0.65 0.475% $ 2,614 $ 2,614 $ 288 $ 2,901
1.85 1.353% $ 7,438 $ 7,438 $ 819 $ 8,258
1.00 0.731 % $ 4,021 $ 4,021 $ 443 $ 4,464
0.10 0.073% $ 402 $ 402 $ 44 $ 446
0.10 0.073% $ 402 $ 402 $ 44 $ 446
0.05 0.037% $ 201 $ 201 $ 22 $ 223
8.00 5.850% $ 32,166 $ 32,166 $ 3,543 $ 35,709
Total 136.75 100.000% $ 549,845 $ $ 549,845 $ 53,742 $ 603,586
Allocation Basis: # of FTE
Source of Allocation: Personnel Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1600 Communications
Communication
Support Total
1001-CMO-1100 City Manager $ 21,109 $ 21,109
1001-CMO-1200 City Clerk $ 18,094 $ 18,094
1001-CMO-1300 Human Resources $ 14,073 $ 14,073
1001-CMO-1600 Communications $ 8,645 $ 8,645
1001-ASD-2000 Finance $ 35,263 $ 35,263
1001-PWD-6000 Public Works Administration $ 27,675 $ 27,675
1001-CMO-1500 Economic Development $ 9,374 $ 9,374
1001-CMO-1810 Disaster Preparedness $ 3,348 $ 3,348
1001-PSD-3100 Police Operations Support $ 53,564 $ 53,564
1001-FSD-3800 Fire Prevention $ 4,464 $ 4,464
1001-PWD-6100 Engineering $ 3,348 $ 3,348
1001-PWD-6110 Capital Improvement Program $ 17,855 $ 17,855
1001-PWD-6120 Development $ 18,078 $ 18,078
1001-PWD-6130 Transportation $ 12,275 $ 12,275
1001-PWD-6200 Environment & Sustainability $ 6,026 $ 6,026
1001-PWD-6231 AVI Franchise Agreement $ 446 $ 446
1001-PWD-6300 Maintenance $ 8,927 $ 8,927
1001-PCS-7000 Parks & Community Services $ 44,190 $ 44,190
1001-PCS-7010 Contracted Classes & Programs $ 3,125 $ 3,125
1001-PCS-7011 Contracted Fitness & Wellness $ 2,678 $ 2,678
1001-PCS-7012 Contracted Leisure $ 1,785 $ 1,785
1001-PCS-7100 Community Events & Festivals $ 19,194 $ 19,194
1001-PCS-7113 City Presented Performances $ 446 $ 446
1001-PCS-7120 Arts Activities Admin $ 6,249 $ 6,249
1001-PCS-7210 Heritage Ctr Programs Admin $ 4,464 $ 4,464
1001-PCS-7220 Heritage Ctr Ops Admin $ 4,017 $ 4,017
1001-PCS-7300 Senior Programs Admin $ 4,017 $ 4,017
1001-PCS-7301 Senior Program Trips and Tours $ 893 $ 893
1001-PCS-7302 Senior Program Activities $ 3,125 $ 3,125
1001-PCS-7303 Senior Program Lunch Program $ 1,339 $ 1,339
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1600 Communications
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Communication
Support
$ 2,232
$ 1,785
$ 2,678
$ 3,571
$ 6,695
$ 3,125
$ 2,678
$ 893
$ 893
$ 3,125
$ 893
$ 4,017
$ 1,785
$ 893
$ 1,339
$ 2,678
$ 4,017
$ 3,839
$ 3,839
$ 2,678
$ 446
$ 6,160
$ 446
$ 893
$ 1,785
$ 2,232
$ 9,374
$ 8,481
$ 2,232
$ 3,125
$ 3,571
Total
$ 2,232
$ 1,785
$ 2,678
$ 3,571
$ 6,695
$ 3,125
$ 2,678
$ 893
$ 893
$ 3,125
$ 893
$ 4,017
$ 1,785
$ 893
$ 1,339
$ 2,678
$ 4,017
$ 3,839
$ 3,839
$ 2,678
$ 446
$ 6,160
$ 446
$ 893
$ 1,785
$ 2,232
$ 9,374
$ 8,481
$ 2,232
$ 3,125
$ 3,571
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CMO-1600 Communications
1001-PCS-7604 Swim Lessons
1001-PCS-7611 Waterpark Operations
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2302-PWD- Measure D
2901-CDD-Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Communication
Support
$ 4,464
$ 11,606
$ 446
$ 4,464
$ 3,125
$ 43,074
$ 33,477
$ 2,901
$ 8,258
$ 4,464
$ 446
$ 446
$ 223
$ 35,709
Total $ 603,586
Total
$ 4,464
$ 11,606
$ 446
$ 4,464
$ 3,125
$ 43,074
$ 33,477
$ 2,901
$ 8,258
$ 4,464
$ 446
$ 446
$ 223
$ 35,709
$ 603,586
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
8 City Attorney
The City Attorney's Office is responsible for providing legal advice and counsel and representing the City in all legal matters.
The costs for the City Attorney are allocated to Receiving Departments as follow.
Citywide Legal Support — represents costs associated with providing general legal advice and services to City
Council and staff. These costs have been allocated based on legal hours invoiced per fund / department / program.
Litigation — represents costs associated with managing outside contracts as well as in-house support in defending
the City against lawsuits. This function is more in relation to protecting the City; therefore, the costs are not further
allocated through the cost plan.
The chart on the following page illustrates the functions and measures used to allocate City Attorney's costs. The top tier
shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
CITY ATTORNEY
Citywide Support
Litigation
Legal Hours Invoiced Not Allocated
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FY24 FULL COST ALLOCATION PLAN
CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-CAO-1900 City Attorney
Departmental Expenditures
First Second
Allocation Allocation
Total
$ 739,415 $ 739,415
Total Deductions $ - $
Incoming Costs
1001-CMO-1100 City Manager $ 4,603 $ 947 $ 5,550
1001-CMO-1200 City Clerk $ 1,061 $ 439 $ 1,500
1001-CAO-1900 City Attorney $ 7,280 $ 7,280
1001-ASD-2000 Finance $ 16,602 $ 16,602
Total Incoming Costs $ 5,665 $ 25,267 $ 30,932
Total Cost Adjustments $ $
Total Costs to be Allocated $ 745,079 $ 25,267 $ 770,347
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-CAO-1900 City Attorney
Expense Type Expense ($)
Personnel
Citywide
Support
Litigation
Subtotal Personnel Cost $ $ - $
Operating Services & Supplies
Professional & Contract Services $ 639,415 $ 575,473 $ 63,941
Litigation $ 100,000 $ - $ 100,000
Subtotal Operating Cost $ 739,415 $ 575,473 $ 163,941
DEPARTMENTAL EXPENDITURES $ 739,415 $ 575,473 $ 163,941
kisallowed Costs
Subtotal Disallowed Costs
MAdjustme11.1111
ak
Subtotal Cost Adjustments $ - $ - $
FUNCTIONAL CO $ 739,415 Er& 575,473 $ 163,941
First Allocation
Incoming - All Others $ 5,665 $ 4,409 $ 1,256
ReallocateAdminCosts $ $ - $
Unallocated Costs $ (165,197) $ - $ (165,197)
Subtotal of First Allocation $ 579,882 $ 579,882 $
Second Allocation
Incoming - All Others $ 25,267 $ 19,665 $ 5,602
ReallocateAdminCosts $ $ - $
Unallocated Costs $ (5,602) $ - $ (5,602)
Subtotal of Second Allocation $ 19,665 $ 19,665 $
TOTAL ALLOCATED
$ 599,547 $ 599,54 $
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-CAO-1900 City Attorney
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Citywide Support
1001-CCO-1000 City Council 159.60 15.180% $ 88,025 $ 88,025 $ 88,025
1001-CMO-1100 City Manager 43.80 4.166% $ 24,157 $ 24,157 $ 24,157
1001-CM0-1200 City Clerk 152.60 14.514% $ 84,164 $ 84,164 $ 84,164
1001-CMO-1300 Human Resources 103.60 9.854% $ 57,139 $ 57,139 $ 57,139
1001-CMO-1310 Risk Management 5.60 0.533% $ 3,089 $ 3,089 $ 3,089
1001-CMO-1600 Communications 0.10 0.010% $ 55 $ 55 $ 55
1001-CAO-1900 City Attorney 13.20 1.255% $ 7,280 $ 7,280 $ 7,280
1001-ASD-2000 Finance 17.60 1.674% $ 9,707 $ 9,707 $ 604 $ 10,311
1001-PWD-6000 Public Works Administration 17.00 1.617% $ 9,376 $ 9,376 $ 584 $ 9,960
1001-CMO-1500 Economic Development 11.70 1.113% $ 6,453 $ 6,453 $ 402 $ 6,855
1001-CMO-1810 Disaster Preparedness 0.40 0.038% $ 221 $ 221 $ 14 $ 234
1001-CMO-1830 Community TV 5.20 0.495% $ 2,868 $ 2,868 $ 178 $ 3,046
1001-PSD-3000 Police Admin / Support Services 83.70 7.961% $ 46,163 $ 46,163 $ 2,873 $ 49,036
1001-FSD-3700 Fire Administration 13.10 1.246% $ 7,225 $ 7,225 $ 450 $ 7,675
1001-PWD-6100 Engineering 39.10 3.719% $ 21,565 $ 21,565 $ 1,342 $ 22,907
1001-PWD-6110 Capital Improvement Program 26.00 2.473% $ 14,340 $ 14,340 $ 892 $ 15,232
1001-PWD-6130 Transportation 2.80 0.266% $ 1,544 $ 1,544 $ 96 $ 1,640
1001-PWD-6240 Stormwater Programs 10.10 0.961% $ 5,570 $ 5,570 $ 347 $ 5,917
1001-PWD-6320 Parks 0.10 0.010% $ 55 $ 55 $ 3 $ 59
1001-PWD-6337 Traffic Signals 0.70 0.067% $ 386 $ 386 $ 24 $ 410
1001-PCS-7000 Parks & Community Services 3.80 0.361% $ 2,096 $ 2,096 $ 130 $ 2,226
1001-PCS-7134 Cultrual Art Classes 0.70 0.067% $ 386 $ 386 $ 24 $ 410
1001-PCS-7500 Sports Admin 7.50 0.713% $ 4,136 $ 4,136 $ 257 $ 4,394
1001-PCS-7514 Library Rentals 0.10 0.010% $ 55 $ 55 $ 3 $ 59
1001-PCS-7600 Aquatics Program Admin 3.00 0.285% $ 1,655 $ 1,655 $ 103 $ 1,758
1001-CDD-8200 Planning 201.90 19.203% $ 111,355 $ 111,355 $ 6,930 $ 118,285
1001-CDD-8300 Building & Safety 69.60 6.620% $ 38,387 $ 38,387 $ 2,389 $ 40,776
2801-PCS- Public Art Fund 2.60 0.247% $ 1,434 $ 1,434 $ 89 $ 1,523
2901-CDD-Affordable Housing 52.00 4.946% $ 28,680 $ 28,680 $ 1,785 $ 30,465
2903-NDD- Community Development Block Grant 2.70 0.257% $ 1,489 $ 1,489 $ 93 $ 1,582
6605-CMO- Information Systems Fund 1.50 0.143% $ 827 $ 827 $ 51 $ 879
Total 1,051.40 100.000% $ 579,882 $ $ 579,882 $ 19,665 $ 599,547
Allocation Basis: Actual Labor Hours
Source of Allocation: Attorney Hours Log
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-CAO-1900 City Attorney
Citywide
Support Total
1001-CCO-1000 City Council $ 88,025 $ 88,025
1001-CMO-1100 City Manager $ 24,157 $ 24,157
1001-CMO-1200 City Clerk $ 84,164 $ 84,164
1001-CMO-1300 Human Resources $ 57,139 $ 57,139
1001-CMO-1310 Risk Management $ 3,089 $ 3,089
1001-CMO-1600 Communications $ 55 $ 55
1001-CAO-1900 City Attorney $ 7,280 $ 7,280
1001-ASD-2000 Finance $ 10,311 $ 10,311
1001-PWD-6000 Public Works Administration $ 9,960 $ 9,960
1001-CMO-1500 Economic Development $ 6,855 $ 6,855
1001-CMO-1810 Disaster Preparedness $ 234 $ 234
1001-CMO-1830 Community TV $ 3,046 $ 3,046
1001-PSD-3000 Police Admin / Support Services $ 49,036 $ 49,036
1001-FSD-3700 Fire Administration $ 7,675 $ 7,675
1001-PWD-6100 Engineering $ 22,907 $ 22,907
1001-PWD-6110 Capital Improvement Program $ 15,232 $ 15,232
1001-PWD-6130 Transportation $ 1,640 $ 1,640
1001-PWD-6240 Stormwater Programs $ 5,917 $ 5,917
1001-PWD-6320 Parks $ 59 $ 59
1001-PWD-6337 Traffic Signals $ 410 $ 410
1001-PCS-7000 Parks & Community Services $ 2,226 $ 2,226
1001-PCS-7134 Cultrual Art Classes $ 410 $ 410
1001-PCS-7500 Sports Admin $ 4,394 $ 4,394
1001-PCS-7514 Library Rentals $ 59 $ 59
1001-PCS-7600 Aquatics Program Admin $ 1,758 $ 1,758
1001-CDD-8200 Planning $ 118,285 $118,285
1001-CDD-8300 Building & Safety $ 40,776 $ 40,776
2801-PCS- Public Art Fund $ 1,523 $ 1,523
2901-CDD-Affordable Housing $ 30,465 $ 30,465
2903-NDD- Community Development Block Grant $ 1,582 $ 1,582
6605-CMO- Information Systems Fund $ 879 $ 879
Total $ 599,547 $599,547
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
) Finance
The Finance Department is responsible for the oversight and management of the City's financial affairs, including account
reconciliation, procurement, payroll, budget development, financial reporting, and business licensing. The costs for Finance
are allocated to Receiving Departments as follows
Budget— represents costs associated with the development of the City's annual budget and various financial
statements. These costs have been allocated based on the dollar value of budgeted expenditures per fund and
department45
Financial Reporting — represents costs associated with the development of the City's annual budget and various
financial statements. These costs have been allocated based on the dollar value of budgeted expenditures per fund
and department6,7.
Accounts Payable — represents costs associated with financial reconciliation and reporting. These costs have been
allocated based on the number of accounts payable (AP) transactions.
Accounts Receivables — represents costs associated with the collection and processing of payments made to the
City. These costs have been allocated based on the number of accounts receivable (AR) transactions.
Procurement — represents costs associated with vendor oversight and acquisition of services and materials on
behalf of City departments. These costs have been allocated based on the number of purchase orders (P0).
4 Large one-time expenditures (i.e., taxes, transfers, interest, etc.) were excluded as the large dollar amount does not accurately represent time spent in support of the associated
department.
5 To account for more accurate support PSD and CIP were weighted at 25% and FSD was weighted at 10 °%o, as they have large dollar values, but do not require significant support.
6 Large one-time expenditures (i.e., taxes, transfers, interest, etc.) were excluded as the large dollar amount does not accurately represent time spent in support of the associated
department.
To account for more accurate support PSD and CIP were weighted at 25% and FSD was weighted at 10 °%o, as they have large dollar values, but do not require significant support.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
Payroll— represents costs associated with administering payroll for the City. These costs have been allocated based
on the number of full-time employees.
Business Licensing— represents costs associated with administering business licenses and oversight and reporting
of revenue associated with various taxes levied by the City. Since this function is public -facing, the costs are not
further allocated through the cost plan.
The chart on the following page illustrates the functions and measures used to allocate Finance's costs. The top tier shows
the Central Service department, the second tier shows the functions developed, and the third tier shows the measures used
to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's expenses, a
function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1
Budget
$ of Budget Exp
FINANCE
Financial
Reporting
1
Accounts
Payable
1
Accounts
Recievable
$ of Budgeted # of AR # of AP
Exp Transactions Transactions
1
Procurement Payroll
# of PO
Business
Licensing
# of FTE Not Allocated
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-ASD-2000 Finance
First Second
Allocation Allocation Total
Departmental Expenditures $ 2,672,681 $ 2,672,681
Total Deductions $ - $
Incoming Costs
1001-NDD-0010 Non -Departmental
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1310 Risk Management
1001-CMO-1600 Communications
1001-CAO-1900 City Attorney
1001-ASD-2000 Finance
1001-PWD-6311 City Hall
$ 97,045 $ 1,760 $ 98,805
$ 26,143 $ 6,191 $ 32,334
$ 86,751 $ 18,134 $ 104,886
$ 42,360 $ 15,479 $ 57,839
$ 85,286 $ 17,215 $ 102,501
$ 67,551 $ 103 $ 67,654
$ 31,764 $ 3,499 $ 35,263
$ 9,707 $ 604 $ 10,311
$ 105,287 $ 105,287
$ 74,983 $ 74,983
Total Incoming Costs $ 446,608 $ 243,255 $ 689,863
Total Cost Adjustments $ $
Total Costs to be Allocated $ 3,119,289 $ 243,255 $ 3,362,544
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FY24 FULL COST ALLOCATION PLAN
CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-ASD-2000 Finance
Expense Type Expense ($)
Personnel
Budget
Financial Accounts Accounts
Reporting Payable Receivable
Procurement Payroll
Business
Licensing
Salary $ 1,223,780 $ 367,134 $ 305,945 $ 122,378 $ 61,189 $ 61,189 $ 183,567 $ 122,378
Benefits $ 486,423 $ 145,927 $ 121,606 $ 48,642 $ 24,321 $ 24,321 $ 72,963 $ 48,642
Subtotal Personnel Cost $ 1,710,203 $ 513,061 $ 427,551 $ 171,020 $ 85,510 $ 85,510 $ 256,530 $ 171,020
Operating Services & Supplies
Professional &Contract Services $ 700,115 $ 210,035 $ 175,029 $ 70,012 $ 35,006 $ 35,006 $ 105,017 $ 70,012
Supplies $ 51,590 $ 15,477 $ 12,898 $ 5,159 $ 2,580 $ 2,580 $ 7,739 $ 5,159
ISF $ 200,473 $ 60,142 $ 50,118 $ 20,047 $ 10,024 $ 10,024 $ 30,071 $ 20,047
Furniture & Equipment $ 10,000 $ 3,000 $ 2,500 $ 1,000 $ 500 $ 500 $ 1,500 $ 1,000
Legal Notices $ 300 $ - $ - $ - $ - $ - $ - $ 300
$ $ - $ - $ - $ - $ - $ - $
Subtotal Operating Cost $ 962,478 $ 288,653 $ 240,545 $ 96,218 $ 48,109 $ 48,109 $ 144,327 $ 96,518
DEPARTMENTAL EXPENDITURES $ 2,672,681 $ 668,095 $ 267,238 $ 133,619 $ 133,619 $ 400,857 $ 267,538
Disallowed Costs M 1
Subtotal Disallowed Costs $ $ $ $ - $ - $ - $ $
Cost Adjustments
Subtotal Cost Adjustments $ $ $ $ - $ - $ - $ $
First Allocation
Incoming - All Others
Reallocate Adm in Costs
Unallocated Costs
Subtotal of First Allocation
$ 2,672,681
$ 446,608 $ 133,967 $ 111,639 $ 44,656 $ 22,328 $ 22,328 $ 66,984 $ 44,706
$ - $ $ - $ $ - $ $ - $
$ (312,244) $ - $ - $ $ - $ $ - $ (312,244)
$ 2,807,045 # $ 935,682 $ 779,735 $ 311,894 $ 155,947 $ 155,947 $ 467,841 $
Second Allocation
Incoming - All Others $ 243,255 $ 72,968 $ 60,807 $ 24,323 $ 12,161 $ 12,161 $ 36,484 $ 24,350
ReallocateAdminCosts $ $ - $ - $ - $ - $ - $ - $ Unallocated Costs $ (24,350) $ - $ - $ $ - $ - $ - $ (24,350
Subtotal of Second Allocation $ 218,905 $ 72,968 $ 60,807 $ 24,323 $ 12,161 $ 12,161 $ 36,484 $
TOTAL ALLOCATED $ 3,025,950 $ 1,008,650 $ 840,542 $ 336,217 $ 168,108 $ 168,108 $ 504,325 $
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1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Budget
1001-NDD-0010 Non -Departmental 2,183,582.43 2.617% $ 24,491 $ 24,491 $ 24,491
1001-CCO-1000 City Council 629,551.50 0.755% $ 7,061 $ 7,061 $ 7,061
1001-CMO-1100 City Manager 1,783,774.44 2.138% $ 20,007 $ 20,007 $ 20,007
1001-CMO-1200 City Clerk 860,534.95 1.032% $ 9,652 $ 9,652 $ 9,652
1001-CMO-1300 Human Resources 1,242,096.47 1.489% $ 13,931 $ 13,931 $ 13,931
1001-CMO-1600 Communications 619,140.00 0.742% $ 6,944 $ 6,944 $ 6,944
1001-CAO-1900 City Attorney 739,414.58 0.886% $ 8,293 $ 8,293 $ 8,293
1001-ASD-2000 Finance 2,672,680.04 3.204% $ 29,977 $ 29,977 $ 29,977
1001-PWD-6000 Public Works Administration 1,882,030.57 2.256% $ 21,109 $ 21,109 $ 1,889 $ 22,998
1001-PWD-6311 City Hall 890,253.98 1.067% $ 9,985 $ 9,985 $ 894 $ 10,879
1001-NDD-0110 Human Services 54,274.38 0.065% $ 609 $ 609 $ 54 $ 663
1001-NDD-0120 Library Services 671,349.00 0.805% $ 7,530 $ 7,530 $ 674 $ 8,204
1001-NDD-0130 Dougherty Reg Fire Auth 566,942.00 0.680% $ 6,359 $ 6,359 $ 569 $ 6,928
1001-CMO-1210 Elections 217,170.00 0.260% $ 2,436 $ 2,436 $ 218 $ 2,654
1001-CMO-1500 Economic Development 975,532.00 1.169% $ 10,942 $ 10,942 $ 979 $ 11,921
1001-CMO-1810 Disaster Preparedness 325,428.00 0.390% $ 3,650 $ 3,650 $ 327 $ 3,977
1001-CMO-1820 Animal Control 401,297.73 0.481% $ 4,501 $ 4,501 $ 403 $ 4,904
1001-CMO-1830 Community TV 136,127.00 0.163% $ 1,527 $ 1,527 $ 137 $ 1,663
1001-PSD-3000 Police Admin / Support Services 833,340.75 0.999% $ 9,347 $ 9,347 $ 836 $ 10,183
1001-PSD-3010 Patrol 2,977,264.75 3.569% $ 33,393 $ 33,393 $ 2,989 $ 36,382
1001-PSD-3020 Traffic 459,007.25 0.550% $ 5,148 $ 5,148 $ 461 $ 5,609
1001-PSD-3030 lnvestigations 982,581.25 1.178% $ 11,021 $ 11,021 $ 986 $ 12,007
1001-PSD-3040 Crime Prevention 337,331.75 0.404% $ 3,784 $ 3,784 $ 339 $ 4,122
1001-PSD-3041 School Resource Svcs 181,705.00 0.218% $ 2,038 $ 2,038 $ 182 $ 2,220
1001-PSD-3050 Communications / Dispatch 437,750.00 0.525% $ 4,910 $ 4,910 $ 439 $ 5,349
1001-PSD-3100 Police Operations Support 699,840.61 0.839% $ 7,849 $ 7,849 $ 702 $ 8,552
1001-PSD-3140 Crime Prevention 10,773.75 0.013% $ 121 $ 121 $ 11 $ 132
1001-PSD-3510 Crossing Guards 76,933.12 0.092% $ 863 $ 863 $ 77 $ 940
1001-FSD-3700 Fire Administration 1,631,343.00 1.955% $ 18,297 $ 18,297 $ 1,638 $ 19,935
1001-FSD-3800 Fire Prevention 546,113.00 0.655% $ 6,125 $ 6,125 $ 548 $ 6,673
1001-PWD-6005 Insurance Claims 243,944.05 0.292% $ 2,736 $ 2,736 $ 245 $ 2,981
1001-PWD-6010 150,000.00 0.180% $ 1,682 $ 1,682 $ 151 $ 1,833
1001-PWD-6100 Engineering 206,582.56 0.248% $ 2,317 $ 2,317 $ 207 $ 2,524
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1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PWD-6110 Capital Improvement Program 632,805.00 0.759% $ 7,098 $ 7,098 $ 635 $ 7,733
1001-PWD-6120 Development 1,043,095.06 1.250% $ 11,699 $ 11,699 $ 1,047 $ 12,746
1001-PWD-6130 Transportation 575,450.27 0.690% $ 6,454 $ 6,454 $ 578 $ 7,032
1001-PWD-6200 Environment & Sustainability 292,000.00 0.350% $ 3,275 $ 3,275 $ 293 $ 3,568
1001-PWD-6210 Climate Action Plan 1,000.00 0.001% $ 11 $ 11 $ 1 $ 12
1001-PWD-6220 Public Outreach & Events 500.00 0.001% $ 6 $ 6 $ 1 $ 6
1001-PWD-6230 Solid Waste Programs 100,000.00 0.120% $ 1,122 $ 1,122 $ 100 $ 1,222
1001-PWD-6231 AVI Franchise Agreement 28,248.00 0.034% $ 317 $ 317 $ 28 $ 345
1001-PWD-6240 Stormwater Programs 532,049.49 0.638% $ 5,967 $ 5,967 $ 534 $ 6,502
1001-PWD-6300 Maintenance 1,453,095.66 1.742% $ 16,298 $ 16,298 $ 1,459 $ 17,757
1001-PWD-6312 Cultural Arts Center 64,400.00 0.077% $ 722 $ 722 $ 65 $ 787
1001-PWD-6313 Heritage Museums 151,254.47 0.181% $ 1,696 $ 1,696 $ 152 $ 1,848
1001-PWD-6314 Maintenance Corp Yard 144,234.07 0.173% $ 1,618 $ 1,618 $ 145 $ 1,763
1001-PWD-6315 Senior Center 226,967.42 0.272% $ 2,546 $ 2,546 $ 228 $ 2,773
1001-PWD-6316 Shannon Community Center 269,229.57 0.323% $ 3,020 $ 3,020 $ 270 $ 3,290
1001-PWD-6317 The Wave 865,560.00 1.038% $ 9,708 $ 9,708 $ 869 $ 10,577
1001-PWD-6320 Parks 144,761.33 0.174% $ 1,624 $ 1,624 $ 145 $ 1,769
1001-PWD-6321 Community/Sports Parks 2,989,803.00 3.584% $ 33,534 $ 33,534 $ 3,001 $ 36,535
1001-PWD-6322 Historic/Nature Parks 145,120.75 0.174% $ 1,628 $ 1,628 $ 146 $ 1,773
1001-PWD-6323 Neighborhood Parks 1,196,652.00 1.434% $ 13,422 $ 13,422 $ 1,201 $ 14,623
1001-PWD-6330 Streets 69,574.40 0.083% $ 780 $ 780 $ 70 $ 850
1001-PWD-6331 Bridges 52,500.00 0.063% $ 589 $ 589 $ 53 $ 642
1001-PWD-6332 Landscaping 1,079,727.00 1.294% $ 12,110 $ 12,110 $ 1,084 $ 13,194
1001-PWD-6334 Sidewalks 250,000.00 0.300% $ 2,804 $ 2,804 $ 251 $ 3,055
1001-PWD-6336 Streetlights 21,520.00 0.026% $ 241 $ 241 $ 22 $ 263
1001-PWD-6337 Traffic Signals 174,045.00 0.209% $ 1,952 $ 1,952 $ 175 $ 2,127
1001-PWD-6338 Street Tree Maintenance 377,350.00 0.452% $ 4,232 $ 4,232 $ 379 $ 4,611
1001-PWD-6339 Signs 86,350.00 0.104% $ 969 $ 969 $ 87 $ 1,055
1001-PWD-6341 Street Sweeping 410,000.00 0.491% $ 4,599 $ 4,599 $ 412 $ 5,010
1001-PWD-6342 City Vehicles 86,000.00 0.103% $ 965 $ 965 $ 86 $ 1,051
1001-PWD-6343 Special Events 336,690.00 0.404% $ 3,776 $ 3,776 $ 338 $ 4,114
1001-PWD-6350 Public Safety Complex 73,553.00 0.088% $ 825 $ 825 $ 74 $ 899
1001-PWD-6351 Police Services 277,089.10 0.332% $ 3,108 $ 3,108 $ 278 $ 3,386
1001-PWD-6352 Grounds 26,670.00 0.032% $ 299 $ 299 $ 27 $ 326
1001-PWD-6358 Fire Administration PSC 81,400.00 0.098% $ 913 $ 913 $ 82 $ 995
1001-PWD-6360 Fire Station Maint 25,473.00 0.031% $ 286 $ 286 $ 26 $ 311
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1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PWD-6362 Fire Station 16 91,921.78 0.110% $ 1,031 $ 1,031 $ 92 $ 1,123
1001-PWD-6363 Fire Station 17 103,637.98 0.124% $ 1,162 $ 1,162 $ 104 $ 1,266
1001-PWD-6364 Fire Station 18 99,031.58 0.119% $ 1,111 $ 1,111 $ 99 $ 1,210
1001-PWD-6365 Fire Vehicle Maintenace Facility 356.00 0.000% $ 4 $ 4 $ 0 $ 4
1001-PWD-6370 Library 458,049.00 0.549% $ 5,137 $ 5,137 $ 460 $ 5,597
1001-PWD-6381 DSRSD 120,810.00 0.145% $ 1,355 $ 1,355 $ 121 $ 1,476
1001-PWD-6382 Camp Parks - Muni Services 823,000.00 0.987% $ 9,231 $ 9,231 $ 826 $ 10,057
1001-PCS-7000 Parks & Community Services 1,713,528.00 2.054% $ 19,219 $ 19,219 $ 1,720 $ 20,939
1001-PCS-7010 Contracted Classes & Programs 86,696.00 0.104% $ 972 $ 972 $ 87 $ 1,059
1001-PCS-7011 Contracted Fitness & Wellness 66,966.00 0.080% $ 751 $ 751 $ 67 $ 818
1001-PCS-7012 Contracted Leisure 116,654.00 0.140% $ 1,308 $ 1,308 $ 117 $ 1,425
1001-PCS-7100 Community Events & Festivals 326,047.00 0.391% $ 3,657 $ 3,657 $ 327 $ 3,984
1001-PCS-7101 St. Patrick's Day Festival 23,934.05 0.029% $ 268 $ 268 $ 24 $ 292
1001-PCS-7102 Santa Breakfast/Tree Lighting 34,513.06 0.041% $ 387 $ 387 $ 35 $ 422
1001-PCS-7104 Farmer's Market/Concerts 4,054.28 0.005% $ 45 $ 45 $ 4 $ 50
1001-PCS-7105 Family Campouts 11,379.00 0.014% $ 128 $ 128 $ 11 $ 139
1001-PCS-7106 Spring Eggstravaganza 5,333.84 0.006% $ 60 $ 60 $ 5 $ 65
1001-PCS-7107 Outdoor Movie Nights 9,836.00 0.012% $ 110 $ 110 $ 10 $ 120
1001-PCS-7108 Ghosts of Dublin/Harvest Fair 7,218.66 0.009% $ 81 $ 81 $ 7 $ 88
1001-PCS-7109 Floating Pumpkin Patch 2,399.00 0.003% $ 27 $ 27 $ 2 $ 29
1001-PCS-7111 Community Outreach Events 179,644.15 0.215% $ 2,015 $ 2,015 $ 180 $ 2,195
1001-PCS-7112 Art Space Grants 153,043.36 0.183% $ 1,717 $ 1,717 $ 154 $ 1,870
1001-PCS-7113 City Presented Performances 46,432.58 0.056% $ 521 $ 521 $ 47 $ 567
1001-PCS-7114 Park and Facility Dedications 57,156.88 0.069% $ 641 $ 641 $ 57 $ 698
1001-PCS-7120 Arts Activities Admin 113,733.00 0.136% $ 1,276 $ 1,276 $ 114 $ 1,390
1001-PCS-7132 1,400.00 0.002% $ 16 $ 16 $ 1 $ 17
1001-PCS-7133 City Presented Performances 2,926.00 0.004% $ 33 $ 33 $ 3 $ 36
1001-PCS-7134 Cultrual Art Classes 78,027.00 0.094% $ 875 $ 875 $ 78 $ 953
1001-PCS-7201 Burials 27,483.00 0.033% $ 308 $ 308 $ 28 $ 336
1001-PCS-7210 Heritage CtrProgramsAdmin 89,166.00 0.107% $ 1,000 $ 1,000 $ 90 $ 1,090
1001-PCS-7211 Tours & Hands-on History 9,282.00 0.011% $ 104 $ 104 $ 9 $ 113
1001-PCS-7213 Heritage Exhibit & Collections 65,020.40 0.078% $ 729 $ 729 $ 65 $ 795
1001-PCS-7220 Heritage Ctr Ops Admin 147,126.15 0.176% $ 1,650 $ 1,650 $ 148 $ 1,798
1001-PCS-7221 Heritage Ctr Rental 15,080.00 0.018% $ 169 $ 169 $ 15 $ 184
1001-PCS-7300 Senior Programs Admin 87,995.00 0.105% $ 987 $ 987 $ 88 $ 1,075
1001-PCS-7301 Senior Program Trips and Tours 41,872.00 0.050% $ 470 $ 470 $ 42 $ 512
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1001-ASD-2000 Finance
ALLOCATION DETAIL
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
1001-PCS-7604
1001-PCS-7605
1001-PCS-7610
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Swim Lessons
Contracted Aquatic Programs
Waterpark Operations Admin
Allocation
Units
52,815.00
27,551.00
42,216.00
35,886.00
46,180.00
244,737.00
141,722.00
65,841.00
349,976.00
82,644.95
41,266.00
49,299.00
16,430.00
65,974.00
172,000.00
20,316.50
198,959.00
131,052.00
68,486.00
93,210.91
99,758.71
153,151.20
10,360.00
614,676.00
58,111.00
30,897.00
22,637.00
87,071.00
246,437.00
392,386.00
78,800.00
98,579.00
89,779.00
275,161.00
11,508.00
392,902.00
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.063% $ 592 $ 592 $ 53 $ 645
0.033% $ 309 $ 309 $ 28 $ 337
0.051% $ 473 $ 473 $ 42 $ 516
0.043% $ 402 $ 402 $ 36 $ 439
0.055% $ 518 $ 518 $ 46 $ 564
0.293% $ 2,745 $ 2,745 $ 246 $ 2,991
0.170% $ 1,590 $ 1,590 $ 142 $ 1,732
0.079% $ 738 $ 738 $ 66 $ 805
0.420% $ 3,925 $ 3,925 $ 351 $ 4,277
0.099% $ 927 $ 927 $ 83 $ 1,010
0.049% $ 463 $ 463 $ 41 $ 504
0.059% $ 553 $ 553 $ 49 $ 602
0.020% $ 184 $ 184 $ 16 $ 201
0.079% $ 740 $ 740 $ 66 $ 806
0.206% $ 1,929 $ 1,929 $ 173 $ 2,102
0.024% $ 228 $ 228 $ 20 $ 248
0.238% $ 2,232 $ 2,232 $ 200 $ 2,431
0.157% $ 1,470 $ 1,470 $ 132 $ 1,601
0.082% $ 768 $ 768 $ 69 $ 837
0.112% $ 1,045 $ 1,045 $ 94 $ 1,139
0.120% $ 1,119 $ 1,119 $ 100 $ 1,219
0.184% $ 1,718 $ 1,718 $ 154 $ 1,871
0.012% $ 116 $ 116 $ 10 $ 127
0.737% $ 6,894 $ 6,894 $ 617 $ 7,511
0.070% $ 652 $ 652 $ 58 $ 710
0.037% $ 347 $ 347 $ 31 $ 378
0.027% $ 254 $ 254 $ 23 $ 277
0.104% $ 977 $ 977 $ 87 $ 1,064
0.295% $ 2,764 $ 2,764 $ 247 $ 3,011
0.470% $ 4,401 $ 4,401 $ 394 $ 4,795
0.094% $ 884 $ 884 $ 79 $ 963
0.118% $ 1,106 $ 1,106 $ 99 $ 1,205
0.108% $ 1,007 $ 1,007 $ 90 $ 1,097
0.330% $ 3,086 $ 3,086 $ 276 $ 3,362
0.014% $ 129 $ 129 $ 12 $ 141
0.471% $ 4,407 $ 4,407 $ 394 $ 4,801
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1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7611 WaterparkOperations 761,017.00 0.912% $ 8,536 $ 8,536 $ 764 $ 9,299
1001-PCS-7612 Wave Concessions 11,007.00 0.013% $ 123 $ 123 $ 11 $ 135
1001-PCS-7620 Wave FacilityAdmin 85,114.00 0.102% $ 955 $ 955 $ 85 $ 1,040
1001-PCS-7621 Wave Facility Rental 95,155.00 0.114% $ 1,067 $ 1,067 $ 96 $ 1,163
1001-CDD-8200 Planning 2,200,987.93 2.638% $ 24,686 $ 24,686 $ 2,209 $ 26,896
1001-CDD-8300 Building & Safety 3,156,871.94 3.784% $ 35,408 $ 35,408 $ 3,169 $ 38,576
1009-PWD- Developer Deposit 646,590.50 0.775% $ 7,252 $ 7,252 $ 649 $ 7,901
2101-PSD- State Seizure / Special Activity Fund 44,547.00 0.053% $ 500 $ 500 $ 45 $ 544
2103-PSD- SLES / COPS Fund 100,000.00 0.120% $ 1,122 $ 1,122 $ 100 $ 1,222
2106-PWD- Traffic Safety 103,462.60 0.124% $ 1,160 $ 1,160 $ 104 $ 1,264
2109-FSD- EMS Special Revenue 265,610.00 0.318% $ 2,979 $ 2,979 $ 267 $ 3,246
2111-PSD- Enforcement Grants 331,681.00 0.398% $ 3,720 $ 3,720 $ 333 $ 4,053
2201-PWD- State Gas Tax 111,236.00 0.133% $ 1,248 $ 1,248 $ 112 $ 1,359
2212-PWD- ACTC - Vehicle Registration Fee 100,000.00 0.120% $ 1,122 $ 1,122 $ 100 $ 1,222
2215-PWD- Measure BB -Bike & Ped 20,224.80 0.024% $ 227 $ 227 $ 20 $ 247
2302-PWD- Measure D 614,976.79 0.737% $ 6,898 $ 6,898 $ 617 $ 7,515
2303-PWD- Garbage Service Fund 1,000.00 0.001% $ 11 $ 11 $ 1 $ 12
2304-PWD- Local Recycling Fund 89,572.29 0.107% $ 1,005 $ 1,005 $ 90 $ 1,095
2323-PWD- Dublin / Dougherty 11,800.00 0.014% $ 132 $ 132 $ 12 $ 144
2324-PWD- Village Parkway 11,800.00 0.014% $ 132 $ 132 $ 12 $ 144
2701-PWD- Street Light District 1983-1 373,472.55 0.448% $ 4,189 $ 4,189 $ 375 $ 4,564
2702-PWD- Landscape District Stagecoach 1983-1 261,166.34 0.313% $ 2,929 $ 2,929 $ 262 $ 3,191
2703-PWD- Landscape District Dougherty 1986-1 132,821.05 0.159% $ 1,490 $ 1,490 $ 133 $ 1,623
2704-PWD- Landscape District Santa Rita 1997-1 362,007.55 0.434% $ 4,060 $ 4,060 $ 363 $ 4,424
2705-PWD- Landscape District East Dublin 1999-1 283,694.55 0.340% $ 3,182 $ 3,182 $ 285 $ 3,467
2710-PWD- Dublin Crossing-CFD Series 2017 31,814.54 0.038% $ 357 $ 357 $ 32 $ 389
2801-PCS- Public Art Fund 80,500.00 0.096% $ 903 $ 903 $ 81 $ 984
2811-CMO- Cable TV Facilities 46,566.00 0.056% $ 522 $ 522 $ 47 $ 569
2901-CDD- Affordable Housing 591,950.25 0.710% $ 6,639 $ 6,639 $ 594 $ 7,234
2907-CMO- American Rescue Plan Act (ARPA) 2,322,618.48 2.784% $ 26,051 $ 26,051 $ 2,331 $ 28,382
2911-CDD- Building Homes and Jobs Act 997.84 0.001% $ 11 $ 11 $ 1 $ 12
2912-CDD- State Housing Grant 432.20 0.001% $ 5 $ 5 $ 0 $ 5
3300-CIP- General Improvement CIP Projects 1,559,685.84 1.870% $ 17,493 $ 17,493 $ 1,566 $ 19,059
3500-CIP- Parks CIP Projects 2,411,341.17 2.890% $ 27,046 $ 27,046 $ 2,420 $ 29,466
3600-CIP- Streets CIP Projects 6,056,696.40 7.260% $ 67,932 $ 67,932 $ 6,080 $ 74,012
3700-CIP- Public Art CIP 167,246.19 0.200% $ 1,876 $ 1,876 $ 168 $ 2,044
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
4104-NDD- Neighborhood Park Improvements
4301-NDD- West Dublin Transportation Impact Fee
5102-NDD- CFD 2015-1 Improv. Area 1
5171-NDD- CERBT (OPEB) Trust
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6105-NDD- Vehicles Replacement
6205-NDD- Facilities Replacement
6305-NDD- Equipment Replacement
6605-CMO- Information Systems Fund
6901-NDD- Retiree Health
Total
Allocation Basis:
Source of Allocation:
Allocation
Units
9,050.00
44,890.00
452,826.17
1,119,400.00
539,024.00
574,958.00
337,764.00
470,717.98
60,000.00
807,296.83
3,753,265.75
1,069,400.00
83,423,644.05
Allocated Gross
Percent Allocation
0.011% $ 102
0.054% $ 503
0.543% $ 5,079
1.342% $ 12,555
0.646% $ 6,046
0.689% $ 6,449
0.405% $ 3,788
0.564% $ 5,280
0.072% $ 673
0.968% $ 9,055
4.499% $ 42,097
1.282% $ 11,994
100.000% $935,682
$ of Budget Expenditures
Budget File
Direct First Second
Billed Allocation Allocation Total
$ 102 $ 9 $ 111
$ 503 $ 45 $ 549
$ 5,079 $ 455 $ 5,533
$ 12,555 $ 1,124 $ 13,679
$ 6,046 $ 541 $ 6,587
$ 6,449 $ 577 $ 7,026
$ 3,788 $ 339 $ 4,127
$ 5,280 $ 473 $ 5,752
$ 673 $ 60 $ 733
$ 9,055 $ 810 $ 9,865
$ 42,097 $ 3,767 $ 45,864
$ 11,994 $ 1,073 $ 13,068
$ $935,682 $ 72,968 $ 1,008,650
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Financial Reporting
1001-NDD-0010 Non -Departmental 2,183,582.43 2.617% $ 20,409 $ 20,409 $ 20,409
1001-CCO-1000 City Council 629,551.50 0.755% $ 5,884 $ 5,884 $ 5,884
1001-CMO-1100 City Manager 1,783,774.44 2.138% $ 16,672 $ 16,672 $ 16,672
1001-CMO-1200 City Clerk 860,534.95 1.032% $ 8,043 $ 8,043 $ 8,043
1001-CMO-1300 Human Resources 1,242,096.47 1.489% $ 11,609 $ 11,609 $ 11,609
1001-CMO-1600 Communications 619,140.00 0.742% $ 5,787 $ 5,787 $ 5,787
1001-CAO-1900 City Attorney 739,414.58 0.886% $ 6,911 $ 6,911 $ 6,911
1001-ASD-2000 Finance 2,672,680.04 3.204% $ 24,981 $ 24,981 $ 24,981
1001-PWD-6000 Public Works Administration 1,882,030.57 2.256% $ 17,591 $ 17,591 $ 1,574 $ 19,165
1001-PWD-6311 City Hall 890,253.98 1.067% $ 8,321 $ 8,321 $ 745 $ 9,066
1001-NDD-0110 Human Services 54,274.38 0.065% $ 507 $ 507 $ 45 $ 553
1001-NDD-0120 Library Services 671,349.00 0.805% $ 6,275 $ 6,275 $ 562 $ 6,836
1001-NDD-0130 Dougherty Reg Fire Auth 566,942.00 0.680% $ 5,299 $ 5,299 $ 474 $ 5,773
1001-CMO-1210 Elections 217,170.00 0.260% $ 2,030 $ 2,030 $ 182 $ 2,211
1001-CMO-1500 Economic Development 975,532.00 1.169% $ 9,118 $ 9,118 $ 816 $ 9,934
1001-CMO-1810 Disaster Preparedness 325,428.00 0.390% $ 3,042 $ 3,042 $ 272 $ 3,314
1001-CMO-1820 Animal Control 401,297.73 0.481% $ 3,751 $ 3,751 $ 336 $ 4,086
1001-CMO-1830 Community TV 136,127.00 0.163% $ 1,272 $ 1,272 $ 114 $ 1,386
1001-PSD-3000 Police Admin / Support Services 833,340.75 0.999% $ 7,789 $ 7,789 $ 697 $ 8,486
1001-PSD-3010 Patrol 2,977,264.75 3.569% $ 27,828 $ 27,828 $ 2,490 $ 30,318
1001-PSD-3020 Traffic 459,007.25 0.550% $ 4,290 $ 4,290 $ 384 $ 4,674
1001-PSD-3030 lnvestigations 982,581.25 1.178% $ 9,184 $ 9,184 $ 822 $ 10,006
1001-PSD-3040 Crime Prevention 337,331.75 0.404% $ 3,153 $ 3,153 $ 282 $ 3,435
1001-PSD-3041 School Resource Svcs 181,705.00 0.218% $ 1,698 $ 1,698 $ 152 $ 1,850
1001-PSD-3050 Communications / Dispatch 437,750.00 0.525% $ 4,092 $ 4,092 $ 366 $ 4,458
1001-PSD-3100 Police Operations Support 699,840.61 0.839% $ 6,541 $ 6,541 $ 585 $ 7,127
1001-PSD-3140 Crime Prevention 10,773.75 0.013% $ 101 $ 101 $ 9 $ 110
1001-PSD-3510 Crossing Guards 76,933.12 0.092% $ 719 $ 719 $ 64 $ 783
1001-FSD-3700 Fire Administration 1,631,343.00 1.955% $ 15,248 $ 15,248 $ 1,365 $ 16,612
1001-FSD-3800 Fire Prevention 546,113.00 0.655% $ 5,104 $ 5,104 $ 457 $ 5,561
1001-PWD-6005 Insurance Claims 243,944.05 0.292% $ 2,280 $ 2,280 $ 204 $ 2,484
1001-PWD-6010 150,000.00 0.180% $ 1,402 $ 1,402 $ 125 $ 1,527
1001-PWD-6100 Engineering 206,582.56 0.248% $ 1,931 $ 1,931 $ 173 $ 2,104
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PWD-6110 Capital Improvement Program 632,805.00 0.759% $ 5,915 $ 5,915 $ 529 $ 6,444
1001-PWD-6120 Development 1,043,095.06 1.250% $ 9,749 $ 9,749 $ 873 $ 10,622
1001-PWD-6130 Transportation 575,450.27 0.690% $ 5,379 $ 5,379 $ 481 $ 5,860
1001-PWD-6200 Environment & Sustainability 292,000.00 0.350% $ 2,729 $ 2,729 $ 244 $ 2,973
1001-PWD-6210 Climate Action Plan 1,000.00 0.001% $ 9 $ 9 $ 1 $ 10
1001-PWD-6220 Public Outreach & Events 500.00 0.001% $ 5 $ 5 $ 0 $ 5
1001-PWD-6230 Solid Waste Programs 100,000.00 0.120% $ 935 $ 935 $ 84 $ 1,018
1001-PWD-6231 AVI Franchise Agreement 28,248.00 0.034% $ 264 $ 264 $ 24 $ 288
1001-PWD-6240 Stormwater Programs 532,049.49 0.638% $ 4,973 $ 4,973 $ 445 $ 5,418
1001-PWD-6300 Maintenance 1,453,095.66 1.742% $ 13,582 $ 13,582 $ 1,216 $ 14,797
1001-PWD-6312 Cultural Arts Center 64,400.00 0.077% $ 602 $ 602 $ 54 $ 656
1001-PWD-6313 Heritage Museums 151,254.47 0.181% $ 1,414 $ 1,414 $ 127 $ 1,540
1001-PWD-6314 Maintenance Corp Yard 144,234.07 0.173% $ 1,348 $ 1,348 $ 121 $ 1,469
1001-PWD-6315 Senior Center 226,967.42 0.272% $ 2,121 $ 2,121 $ 190 $ 2,311
1001-PWD-6316 Shannon Community Center 269,229.57 0.323% $ 2,516 $ 2,516 $ 225 $ 2,742
1001-PWD-6317 The Wave 865,560.00 1.038% $ 8,090 $ 8,090 $ 724 $ 8,814
1001-PWD-6320 Parks 144,761.33 0.174% $ 1,353 $ 1,353 $ 121 $ 1,474
1001-PWD-6321 Community/Sports Parks 2,989,803.00 3.584% $ 27,945 $ 27,945 $ 2,501 $ 30,446
1001-PWD-6322 Historic/Nature Parks 145,120.75 0.174% $ 1,356 $ 1,356 $ 121 $ 1,478
1001-PWD-6323 Neighborhood Parks 1,196,652.00 1.434% $ 11,185 $ 11,185 $ 1,001 $ 12,186
1001-PWD-6330 Streets 69,574.40 0.083% $ 650 $ 650 $ 58 $ 708
1001-PWD-6331 Bridges 52,500.00 0.063% $ 491 $ 491 $ 44 $ 535
1001-PWD-6332 Landscaping 1,079,727.00 1.294% $ 10,092 $ 10,092 $ 903 $ 10,995
1001-PWD-6334 Sidewalks 250,000.00 0.300% $ 2,337 $ 2,337 $ 209 $ 2,546
1001-PWD-6336 Streetlights 21,520.00 0.026% $ 201 $ 201 $ 18 $ 219
1001-PWD-6337 Traffic Signals 174,045.00 0.209% $ 1,627 $ 1,627 $ 146 $ 1,772
1001-PWD-6338 Street Tree Maintenance 377,350.00 0.452% $ 3,527 $ 3,527 $ 316 $ 3,843
1001-PWD-6339 Signs 86,350.00 0.104% $ 807 $ 807 $ 72 $ 879
1001-PWD-6341 Street Sweeping 410,000.00 0.491% $ 3,832 $ 3,832 $ 343 $ 4,175
1001-PWD-6342 City Vehicles 86,000.00 0.103% $ 804 $ 804 $ 72 $ 876
1001-PWD-6343 Special Events 336,690.00 0.404% $ 3,147 $ 3,147 $ 282 $ 3,429
1001-PWD-6350 Public Safety Complex 73,553.00 0.088% $ 687 $ 687 $ 62 $ 749
1001-PWD-6351 Police Services 277,089.10 0.332% $ 2,590 $ 2,590 $ 232 $ 2,822
1001-PWD-6352 Grounds 26,670.00 0.032% $ 249 $ 249 $ 22 $ 272
1001-PWD-6358 Fire Administration PSC 81,400.00 0.098% $ 761 $ 761 $ 68 $ 829
1001-PWD-6360 Fire Station Maint 25,473.00 0.031% $ 238 $ 238 $ 21 $ 259
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PWD-6362 Fire Station 16 91,921.78 0.110% $ 859 $ 859 $ 77 $ 936
1001-PWD-6363 Fire Station 17 103,637.98 0.124% $ 969 $ 969 $ 87 $ 1,055
1001-PWD-6364 Fire Station 18 99,031.58 0.119% $ 926 $ 926 $ 83 $ 1,008
1001-PWD-6365 Fire Vehicle Maintenace Facility 356.00 0.000% $ 3 $ 3 $ 0 $ 4
1001-PWD-6370 Library 458,049.00 0.549% $ 4,281 $ 4,281 $ 383 $ 4,664
1001-PWD-6381 DSRSD 120,810.00 0.145% $ 1,129 $ 1,129 $ 101 $ 1,230
1001-PWD-6382 Camp Parks - Muni Services 823,000.00 0.987% $ 7,692 $ 7,692 $ 688 $ 8,381
1001-PCS-7000 Parks & Community Services 1,713,528.00 2.054% $ 16,016 $ 16,016 $ 1,433 $ 17,449
1001-PCS-7010 Contracted Classes & Programs 86,696.00 0.104% $ 810 $ 810 $ 73 $ 883
1001-PCS-7011 Contracted Fitness & Wellness 66,966.00 0.080% $ 626 $ 626 $ 56 $ 682
1001-PCS-7012 Contracted Leisure 116,654.00 0.140% $ 1,090 $ 1,090 $ 98 $ 1,188
1001-PCS-7100 Community Events & Festivals 326,047.00 0.391% $ 3,047 $ 3,047 $ 273 $ 3,320
1001-PCS-7101 St. Patrick's Day Festival 23,934.05 0.029% $ 224 $ 224 $ 20 $ 244
1001-PCS-7102 Santa Breakfast/Tree Lighting 34,513.06 0.041% $ 323 $ 323 $ 29 $ 351
1001-PCS-7104 Farmer's Market/Concerts 4,054.28 0.005% $ 38 $ 38 $ 3 $ 41
1001-PCS-7105 Family Campouts 11,379.00 0.014% $ 106 $ 106 $ 10 $ 116
1001-PCS-7106 Spring Eggstravaganza 5,333.84 0.006% $ 50 $ 50 $ 4 $ 54
1001-PCS-7107 Outdoor Movie Nights 9,836.00 0.012% $ 92 $ 92 $ 8 $ 100
1001-PCS-7108 Ghosts of Dublin/Harvest Fair 7,218.66 0.009% $ 67 $ 67 $ 6 $ 74
1001-PCS-7109 Floating Pumpkin Patch 2,399.00 0.003% $ 22 $ 22 $ 2 $ 24
1001-PCS-7111 Community Outreach Events 179,644.15 0.215% $ 1,679 $ 1,679 $ 150 $ 1,829
1001-PCS-7112 Art Space Grants 153,043.36 0.183% $ 1,430 $ 1,430 $ 128 $ 1,558
1001-PCS-7113 City Presented Performances 46,432.58 0.056% $ 434 $ 434 $ 39 $ 473
1001-PCS-7114 Park and Facility Dedications 57,156.88 0.069% $ 534 $ 534 $ 48 $ 582
1001-PCS-7120 Arts Activities Admin 113,733.00 0.136% $ 1,063 $ 1,063 $ 95 $ 1,158
1001-PCS-7132 1,400.00 0.002% $ 13 $ 13 $ 1 $ 14
1001-PCS-7133 City Presented Performances 2,926.00 0.004% $ 27 $ 27 $ 2 $ 30
1001-PCS-7134 Cultrual Art Classes 78,027.00 0.094% $ 729 $ 729 $ 65 $ 795
1001-PCS-7201 Burials 27,483.00 0.033% $ 257 $ 257 $ 23 $ 280
1001-PCS-7210 Heritage Ctr Programs Admin 89,166.00 0.107% $ 833 $ 833 $ 75 $ 908
1001-PCS-7211 Tours & Hands-on History 9,282.00 0.011% $ 87 $ 87 $ 8 $ 95
1001-PCS-7213 Heritage Exhibit & Collections 65,020.40 0.078% $ 608 $ 608 $ 54 $ 662
1001-PCS-7220 Heritage Ctr Ops Admin 147,126.15 0.176% $ 1,375 $ 1,375 $ 123 $ 1,498
1001-PCS-7221 Heritage Ctr Rental 15,080.00 0.018% $ 141 $ 141 $ 13 $ 154
1001-PCS-7300 Senior Programs Admin 87,995.00 0.105% $ 822 $ 822 $ 74 $ 896
1001-PCS-7301 Senior Program Trips and Tours 41,872.00 0.050% $ 391 $ 391 $ 35 $ 426
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
1001-PCS-7604
1001-PCS-7605
1001-PCS-7610
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Swim Lessons
Contracted Aquatic Programs
Waterpark Operations Admin
Allocation
Units
52,815.00
27,551.00
42,216.00
35,886.00
46,180.00
244,737.00
141,722.00
65,841.00
349,976.00
82,644.95
41,266.00
49,299.00
16,430.00
65,974.00
172,000.00
20,316.50
198,959.00
131,052.00
68,486.00
93,210.91
99,758.71
153,151.20
10,360.00
614,676.00
58,111.00
30,897.00
22,637.00
87,071.00
246,437.00
392,386.00
78,800.00
98,579.00
89,779.00
275,161.00
11,508.00
392,902.00
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.063% $ 494 $ 494 $ 44 $ 538
0.033% $ 258 $ 258 $ 23 $ 281
0.051% $ 395 $ 395 $ 35 $ 430
0.043% $ 335 $ 335 $ 30 $ 365
0.055% $ 432 $ 432 $ 39 $ 470
0.293% $ 2,287 $ 2,287 $ 205 $ 2,492
0.170% $ 1,325 $ 1,325 $ 119 $ 1,443
0.079% $ 615 $ 615 $ 55 $ 670
0.420% $ 3,271 $ 3,271 $ 293 $ 3,564
0.099% $ 772 $ 772 $ 69 $ 842
0.049% $ 386 $ 386 $ 35 $ 420
0.059% $ 461 $ 461 $ 41 $ 502
0.020% $ 154 $ 154 $ 14 $ 167
0.079% $ 617 $ 617 $ 55 $ 672
0.206% $ 1,608 $ 1,608 $ 144 $ 1,752
0.024% $ 190 $ 190 $ 17 $ 207
0.238% $ 1,860 $ 1,860 $ 166 $ 2,026
0.157% $ 1,225 $ 1,225 $ 110 $ 1,335
0.082% $ 640 $ 640 $ 57 $ 697
0.112% $ 871 $ 871 $ 78 $ 949
0.120% $ 932 $ 932 $ 83 $ 1,016
0.184% $ 1,431 $ 1,431 $ 128 $ 1,560
0.012% $ 97 $ 97 $ 9 $ 105
0.737% $ 5,745 $ 5,745 $ 514 $ 6,259
0.070% $ 543 $ 543 $ 49 $ 592
0.037% $ 289 $ 289 $ 26 $ 315
0.027% $ 212 $ 212 $ 19 $ 231
0.104% $ 814 $ 814 $ 73 $ 887
0.295% $ 2,303 $ 2,303 $ 206 $ 2,510
0.470% $ 3,668 $ 3,668 $ 328 $ 3,996
0.094% $ 737 $ 737 $ 66 $ 802
0.118% $ 921 $ 921 $ 82 $ 1,004
0.108% $ 839 $ 839 $ 75 $ 914
0.330% $ 2,572 $ 2,572 $ 230 $ 2,802
0.014% $ 108 $ 108 $ 10 $ 117
0.471% $ 3,672 $ 3,672 $ 329 $ 4,001
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7611 WaterparkOperations 761,017.00 0.912% $ 7,113 $ 7,113 $ 637 $ 7,750
1001-PCS-7612 Wave Concessions 11,007.00 0.013% $ 103 $ 103 $ 9 $ 112
1001-PCS-7620 Wave Facility Admin 85,114.00 0.102% $ 796 $ 796 $ 71 $ 867
1001-PCS-7621 Wave Facility Rental 95,155.00 0.114% $ 889 $ 889 $ 80 $ 969
1001-CDD-8200 Planning 2,200,987.93 2.638% $ 20,572 $ 20,572 $ 1,841 $ 22,413
1001-CDD-8300 Building & Safety 3,156,871.94 3.784% $ 29,506 $ 29,506 $ 2,641 $ 32,147
1009-PWD- Developer Deposit 646,590.50 0.775% $ 6,043 $ 6,043 $ 541 $ 6,584
2101-PSD- State Seizure / Special Activity Fund 44,547.00 0.053% $ 416 $ 416 $ 37 $ 454
2103-PSD- SLES / COPS Fund 100,000.00 0.120% $ 935 $ 935 $ 84 $ 1,018
2106-PWD- Traffic Safety 103,462.60 0.124% $ 967 $ 967 $ 87 $ 1,054
2109-FSD- EMS Special Revenue 265,610.00 0.318% $ 2,483 $ 2,483 $ 222 $ 2,705
2111-PSD- Enforcement Grants 331,681.00 0.398% $ 3,100 $ 3,100 $ 277 $ 3,378
2201-PWD- State Gas Tax 111,236.00 0.133% $ 1,040 $ 1,040 $ 93 $ 1,133
2212-PWD- ACTC - Vehicle Registration Fee 100,000.00 0.120% $ 935 $ 935 $ 84 $ 1,018
2215-PWD- Measure BB -Bike & Ped 20,224.80 0.024% $ 189 $ 189 $ 17 $ 206
2302-PWD- Measure D 614,976.79 0.737% $ 5,748 $ 5,748 $ 514 $ 6,262
2303-PWD- Garbage Service Fund 1,000.00 0.001% $ 9 $ 9 $ 1 $ 10
2304-PWD- Local Recycling Fund 89,572.29 0.107% $ 837 $ 837 $ 75 $ 912
2323-PWD- Dublin / Dougherty 11,800.00 0.014% $ 110 $ 110 $ 10 $ 120
2324-PWD- Village Parkway 11,800.00 0.014% $ 110 $ 110 $ 10 $ 120
2701-PWD- Street Light District 1983-1 373,472.55 0.448% $ 3,491 $ 3,491 $ 312 $ 3,803
2702-PWD- Landscape District Stagecoach 1983-1 261,166.34 0.313% $ 2,441 $ 2,441 $ 218 $ 2,660
2703-PWD- Landscape District Dougherty 1986-1 132,821.05 0.159% $ 1,241 $ 1,241 $ 111 $ 1,353
2704-PWD- Landscape District Santa Rita 1997-1 362,007.55 0.434% $ 3,384 $ 3,384 $ 303 $ 3,686
2705-PWD- Landscape District East Dublin 1999-1 283,694.55 0.340% $ 2,652 $ 2,652 $ 237 $ 2,889
2710-PWD- Dublin Crossing-CFD Series 2017 31,814.54 0.038% $ 297 $ 297 $ 27 $ 324
2801-PCS- Public Art Fund 80,500.00 0.096% $ 752 $ 752 $ 67 $ 820
2811-CMO- Cable TV Facilities 46,566.00 0.056% $ 435 $ 435 $ 39 $ 474
2901-CDD- Affordable Housing 591,950.25 0.710% $ 5,533 $ 5,533 $ 495 $ 6,028
2907-CMO- American Rescue Plan Act (ARPA) 2,322,618.48 2.784% $ 21,709 $ 21,709 $ 1,943 $ 23,652
2911-CDD- Building Homes and Jobs Act 997.84 0.001% $ 9 $ 9 $ 1 $ 10
2912-CDD- State Housing Grant 432.20 0.001% $ 4 $ 4 $ 0 $ 4
3300-CIP- General Improvement CIP Projects 1,559,685.84 1.870% $ 14,578 $ 14,578 $ 1,305 $ 15,883
3500-CIP- Parks CIP Projects 2,411,341.17 2.890% $ 22,538 $ 22,538 $ 2,017 $ 24,555
3600-CIP- Streets CIP Projects 6,056,696.40 7.260% $ 56,610 $ 56,610 $ 5,066 $ 61,676
3700-CIP- Public Art CIP 167,246.19 0.200% $ 1,563 $ 1,563 $ 140 $ 1,703
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1001-ASD-2000 Finance
ALLOCATION DETAIL
4104-NDD- Neighborhood Park Improvements
4301-NDD- West Dublin Transportation Impact Fee
5102-NDD- CFD 2015-1 Improv. Area 1
5171-NDD- CERBT (OPEB) Trust
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6105-NDD- Vehicles Replacement
6205-NDD- Facilities Replacement
6305-NDD- Equipment Replacement
6605-CMO- Information Systems Fund
6901-NDD- Retiree Health
Total
Allocation Basis:
Source of Allocation:
Allocation
Units
9,050.00
44,890.00
452,826.17
1,119,400.00
539,024.00
574,958.00
337,764.00
470,717.98
60,000.00
807,296.83
3,753,265.75
1,069,400.00
83,423,644.05
Allocated Gross
Percent Allocation
0.011% $ 85
0.054% $ 420
0.543% $ 4,232
1.342% $ 10,463
0.646% $ 5,038
0.689% $ 5,374
0.405% $ 3,157
0.564% $ 4,400
0.072% $ 561
0.968% $ 7,546
4.499% $ 35,081
1.282% $ 9,995
100.000% $779,735
$ of Budget Expenditures
Budget File
Direct
Billed
First Second
Allocation Allocation Total
$ 85 $ 8 $ 92
$ 420 $ 38 $ 457
$ 4,232 $ 379 $ 4,611
$ 10,463 $ 936 $ 11,399
$ 5,038 $ 451 $ 5,489
$ 5,374 $ 481 $ 5,855
$ 3,157 $ 283 $ 3,440
$ 4,400 $ 394 $ 4,793
$ 561 $ 50 $ 611
$ 7,546 $ 675 $ 8,221
$ 35,081 $ 3,140 $ 38,220
$ 9,995 $ 895 $ 10,890
$779,735 $ 60,807 $ 840,542
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Accounts Payable
1001-NDD-0010 Non -Departmental 118.00 0.875% $ 2,730 $ 2,730 $ 2,730
1001-CCO-1000 City Council 386.00 2.864% $ 8,932 $ 8,932 $ 8,932
1001-CMO-1100 City Manager 191.00 1.417% $ 4,420 $ 4,420 $ 4,420
1001-CMO-1200 City Clerk 89.00 0.660% $ 2,059 $ 2,059 $ 2,059
1001-CMO-1300 Human Resources 238.00 1.766% $ 5,507 $ 5,507 $ 5,507
1001-CMO-1310 Risk Management 22.00 0.163% $ 509 $ 509 $ 509
1001-CMO-1600 Communications 145.00 1.076% $ 3,355 $ 3,355 $ 3,355
1001-CAO-1900 City Attorney 33.00 0.245% $ 764 $ 764 $ 764
1001-ASD-2000 Finance 558.00 4.140% $ 12,912 $ 12,912 $ 12,912
1001-PWD-6000 Public Works Administration 161.00 1.194% $ 3,725 $ 3,725 $ 335 $ 4,060
1001-PWD-6311 City Hall 320.00 2.374% $ 7,405 $ 7,405 $ 665 $ 8,070
1001-NDD-0110 Human Services 17.00 0.126% $ 393 $ 393 $ 35 $ 429
1001-NDD-0120 Library Services 11.00 0.082% $ 255 $ 255 $ 23 $ 277
1001-NDD-0130 Dougherty Reg Fire Auth 6.00 0.045% $ 139 $ 139 $ 12 $ 151
1001-CMO-1210 Elections 15.00 0.111 % $ 347 $ 347 $ 31 $ 378
1001-CMO-1500 Economic Development 149.00 1.105% $ 3,448 $ 3,448 $ 310 $ 3,758
1001-CMO-1810 Disaster Preparedness 37.00 0.275% $ 856 $ 856 $ 77 $ 933
1001-CMO-1820 Animal Control 6.00 0.045% $ 139 $ 139 $ 12 $ 151
1001-CMO-1830 Community TV 16.00 0.119% $ 370 $ 370 $ 33 $ 403
1001-PSD-3000 Police Admin / Support Services 29.00 0.215% $ 671 $ 671 $ 60 $ 731
1001-PSD-3010 Patrol 9.00 0.067% $ 208 $ 208 $ 19 $ 227
1001-PSD-3020 Traffic 10.00 0.074% $ 231 $ 231 $ 21 $ 252
1001-PSD-3030 lnvestigations 10.00 0.074% $ 231 $ 231 $ 21 $ 252
1001-PSD-3040 Crime Prevention 10.00 0.074% $ 231 $ 231 $ 21 $ 252
1001-PSD-3041 School Resource Svcs 10.00 0.074% $ 231 $ 231 $ 21 $ 252
1001-PSD-3050 Communications / Dispatch 5.00 0.037% $ 116 $ 116 $ 10 $ 126
1001-PSD-3100 Police Operations Support 911.00 6.759% $ 21,080 $ 21,080 $ 1,894 $ 22,974
1001-PSD-3140 Crime Prevention 168.00 1.246% $ 3,887 $ 3,887 $ 349 $ 4,237
1001-PSD-3510 Crossing Guards 24.00 0.178% $ 555 $ 555 $ 50 $ 605
1001-FSD-3700 Fire Administration 24.00 0.178% $ 555 $ 555 $ 50 $ 605
1001-FSD-3800 Fire Prevention 6.00 0.045% $ 139 $ 139 $ 12 $ 151
1001-PWD-6005 Insurance Claims 6.00 0.045% $ 139 $ 139 $ 12 $ 151
1001-PWD-6100 Engineering 53.00 0.393% $ 1,226 $ 1,226 $ 110 $ 1,337
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PWD-6110 Capital Improvement Program 10.00 0.074% $ 231 $ 231 $ 21 $ 252
1001-PWD-6120 Development 103.00 0.764% $ 2,383 $ 2,383 $ 214 $ 2,597
1001-PWD-6130 Transportation 51.00 0.378% $ 1,180 $ 1,180 $ 106 $ 1,286
1001-PWD-6200 Environment & Sustainability 22.00 0.163% $ 509 $ 509 $ 46 $ 555
1001-PWD-6210 Climate Action Plan 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PWD-6220 Public Outreach & Events 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PWD-6240 Stormwater Programs 37.00 0.275% $ 856 $ 856 $ 77 $ 933
1001-PWD-6300 Maintenance 70.00 0.519% $ 1,620 $ 1,620 $ 146 $ 1,765
1001-PWD-6313 Heritage Museums 219.00 1.625% $ 5,067 $ 5,067 $ 455 $ 5,523
1001-PWD-6314 Maintenance Corp Yard 157.00 1.165% $ 3,633 $ 3,633 $ 326 $ 3,959
1001-PWD-6315 Senior Center 184.00 1.365% $ 4,258 $ 4,258 $ 383 $ 4,640
1001-PWD-6316 Shannon Community Center 229.00 1.699% $ 5,299 $ 5,299 $ 476 $ 5,775
1001-PWD-6317 The Wave 237.00 1.758% $ 5,484 $ 5,484 $ 493 $ 5,977
1001-PWD-6320 Parks 477.00 3.539% $ 11,037 $ 11,037 $ 992 $ 12,029
1001-PWD-6321 Community/Sports Parks 87.00 0.645% $ 2,013 $ 2,013 $ 181 $ 2,194
1001-PWD-6322 Historic/Nature Parks 13.00 0.096% $ 301 $ 301 $ 27 $ 328
1001-PWD-6323 Neighborhood Parks 109.00 0.809% $ 2,522 $ 2,522 $ 227 $ 2,749
1001-PWD-6332 Landscaping 533.00 3.954% $ 12,333 $ 12,333 $ 1,108 $ 13,441
1001-PWD-6334 Sidewalks 5.00 0.037% $ 116 $ 116 $ 10 $ 126
1001-PWD-6336 Streetlights 8.00 0.059% $ 185 $ 185 $ 17 $ 202
1001-PWD-6337 Traffic Signals 98.00 0.727% $ 2,268 $ 2,268 $ 204 $ 2,471
1001-PWD-6338 Street Tree Maintenance 12.00 0.089% $ 278 $ 278 $ 25 $ 303
1001-PWD-6339 Signs 4.00 0.030% $ 93 $ 93 $ 8 $ 101
1001-PWD-6341 Street Sweeping 14.00 0.104% $ 324 $ 324 $ 29 $ 353
1001-PWD-6342 City Vehicles 21.00 0.156% $ 486 $ 486 $ 44 $ 530
1001-PWD-6343 Special Events 13.00 0.096% $ 301 $ 301 $ 27 $ 328
1001-PWD-6350 Public Safety Complex 49.00 0.364% $ 1,134 $ 1,134 $ 102 $ 1,236
1001-PWD-6351 Police Services 142.00 1.053% $ 3,286 $ 3,286 $ 295 $ 3,581
1001-PWD-6352 Grounds 12.00 0.089% $ 278 $ 278 $ 25 $ 303
1001-PWD-6358 Fire Administration PSC 47.00 0.349% $ 1,088 $ 1,088 $ 98 $ 1,185
1001-PWD-6360 Fire Station Maint 18.00 0.134% $ 417 $ 417 $ 37 $ 454
1001-PWD-6362 Fire Station 16 111.00 0.824% $ 2,568 $ 2,568 $ 231 $ 2,799
1001-PWD-6363 Fire Station 17 107.00 0.794% $ 2,476 $ 2,476 $ 222 $ 2,698
1001-PWD-6364 Fire Station 18 105.00 0.779% $ 2,430 $ 2,430 $ 218 $ 2,648
1001-PWD-6365 Fire Vehicle Maintenace Facility 6.00 0.045% $ 139 $ 139 $ 12 $ 151
1001-PWD-6370 Library 115.00 0.853% $ 2,661 $ 2,661 $ 239 $ 2,900
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
1001-PWD-6381
1001-PWD-6382
1001-PCS-7000
1001-PCS-7010
1001-PCS-7011
1001-PCS-7012
1001-PCS-7100
1001-PCS-7101
1001-PCS-7102
1001-PCS-7104
1001-PCS-7105
1001-PCS-7106
1001-PCS-7107
1001-PCS-7108
1001-PCS-7109
1001-PCS-7110
1001-PCS-7111
1001-PCS-7112
1001-PCS-7113
1001-PCS-7114
1001-PCS-7120
1001-PCS-7133
1001-PCS-7134
1001-PCS-7201
1001-PCS-7210
1001-PCS-7211
1001-PCS-7213
1001-PCS-7220
1001-PCS-7221
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
DSRSD
Camp Parks - Muni Services
Parks & Community Services
Contracted Classes & Programs
Contracted Fitness & Wellness
Contracted Leisure
Community Events & Festivals
St. Patrick's Day Festival
Santa Breakfast/Tree Lighting
Farmer's Market/Concerts
Family Campouts
Spring Eggstravaganza
Outdoor Movie Nights
Ghosts of Dublin/Harvest Fair
Floating Pumpkin Patch
Special Events
Community Outreach Events
Art Space Grants
City Presented Performances
Park and Facility Dedications
Arts Activities Admin
City Presented Performances
Cultrual Art Classes
Burials
Heritage Ctr Programs Admin
Tours & Hands-on History
Heritage Exhibit & Collections
Heritage Ctr Ops Admin
Heritage Ctr Rental
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Allocation
Units
12.00
52.00
343.00
1.00
66.00
80.00
9.00
60.00
48.00
4.00
44.00
14.00
28.00
23.00
14.00
12.00
72.00
82.00
21.00
34.00
1.00
2.00
136.00
7.00
3.00
25.00
10.00
42.00
7.00
2.00
10.00
3.00
15.00
20.00
6.00
8.00
Allocated Gross Direct First Second
Percent Allocation Billed Allocation Allocation Total
0.089% $ 278 $ 278 $ 25 $ 303
0.386% $ 1,203 $ 1,203 $ 108 $ 1,311
2.545% $ 7,937 $ 7,937 $ 713 $ 8,650
0.007% $ 23 $ 23 $ 2 $ 25
0.490% $ 1,527 $ 1,527 $ 137 $ 1,664
0.594% $ 1,851 $ 1,851 $ 166 $ 2,017
0.067% $ 208 $ 208 $ 19 $ 227
0.445% $ 1,388 $ 1,388 $ 125 $ 1,513
0.356% $ 1,111 $ 1,111 $ 100 $ 1,210
0.030% $ 93 $ 93 $ 8 $ 101
0.326% $ 1,018 $ 1,018 $ 91 $ 1,110
0.104% $ 324 $ 324 $ 29 $ 353
0.208% $ 648 $ 648 $ 58 $ 706
0.171% $ 532 $ 532 $ 48 $ 580
0.104% $ 324 $ 324 $ 29 $ 353
0.089% $ 278 $ 278 $ 25 $ 303
0.534% $ 1,666 $ 1,666 $ 150 $ 1,816
0.608% $ 1,897 $ 1,897 $ 170 $ 2,068
0.156% $ 486 $ 486 $ 44 $ 530
0.252% $ 787 $ 787 $ 71 $ 857
0.007% $ 23 $ 23 $ 2 $ 25
0.015% $ 46 $ 46 $ 4 $ 50
1.009% $ 3,147 $ 3,147 $ 283 $ 3,430
0.052% $ 162 $ 162 $ 15 $ 177
0.022% $ 69 $ 69 $ 6 $ 76
0.185% $ 578 $ 578 $ 52 $ 630
0.074% $ 231 $ 231 $ 21 $ 252
0.312% $ 972 $ 972 $ 87 $ 1,059
0.052% $ 162 $ 162 $ 15 $ 177
0.015% $ 46 $ 46 $ 4 $ 50
0.074% $ 231 $ 231 $ 21 $ 252
0.022% $ 69 $ 69 $ 6 $ 76
0.111% $ 347 $ 347 $ 31 $ 378
0.148% $ 463 $ 463 $ 42 $ 504
0.045% $ 139 $ 139 $ 12 $ 151
0.059% $ 185 $ 185 $ 17 $ 202
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7310 Senior Ctr Facility Ops Admin 28.00 0.208% $ 648 $ 648 $ 58 $ 706
1001-PCS-7311 Senior Ctr Rental 22.00 0.163% $ 509 $ 509 $ 46 $ 555
1001-PCS-7400 Family Programs Admin 11.00 0.082% $ 255 $ 255 $ 23 $ 277
1001-PCS-7401 After School Recreation 102.00 0.757% $ 2,360 $ 2,360 $ 212 $ 2,572
1001-PCS-7402 Full Day Camps 36.00 0.267% $ 833 $ 833 $ 75 $ 908
1001-PCS-7403 Half Day Camps 7.00 0.052% $ 162 $ 162 $ 15 $ 177
1001-PCS-7404 Student Union 10.00 0.074% $ 231 $ 231 $ 21 $ 252
1001-PCS-7405 Dublin L.E.A.D 4.00 0.030% $ 93 $ 93 $ 8 $ 101
1001-PCS-7410 PreSchool Admin 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7411 Shannon Preschool 144.00 1.068% $ 3,332 $ 3,332 $ 299 $ 3,631
1001-PCS-7413 PreSchool Camps 4.00 0.030% $ 93 $ 93 $ 8 $ 101
1001-PCS-7420 Shannon Ctr Facility Ops 48.00 0.356% $ 1,111 $ 1,111 $ 100 $ 1,210
1001-PCS-7421 Shannon Ctr Rental 39.00 0.289% $ 902 $ 902 $ 81 $ 984
1001-PCS-7500 Sports Admin 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7501 Adult Sports/Basketball 17.00 0.126% $ 393 $ 393 $ 35 $ 429
1001-PCS-7502 Adult Sports/Softball 15.00 0.111% $ 347 $ 347 $ 31 $ 378
1001-PCS-7503 Youth Sports/Basketball 24.00 0.178% $ 555 $ 555 $ 50 $ 605
1001-PCS-7504 Youth Sports/Tee Ball 5.00 0.037% $ 116 $ 116 $ 10 $ 126
1001-PCS-7505 Contracted Sports Programs 605.00 4.488% $ 13,999 $ 13,999 $ 1,258 $ 15,257
1001-PCS-7510 Other Facility Operations Admin 34.00 0.252% $ 787 $ 787 $ 71 $ 857
1001-PCS-7511 Stager Gym Rental 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7513 Civic Center Rentals 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7514 Library Rentals 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7515 Parks Rental 39.00 0.289% $ 902 $ 902 $ 81 $ 984
1001-PCS-7600 Aquatics Program Admin 13.00 0.096% $ 301 $ 301 $ 27 $ 328
1001-PCS-7601 Recreation Swimming 21.00 0.156% $ 486 $ 486 $ 44 $ 530
1001-PCS-7602 Competitive Swimming 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7603 Fitness Programs 33.00 0.245% $ 764 $ 764 $ 69 $ 832
1001-PCS-7604 Swim Lessons 8.00 0.059% $ 185 $ 185 $ 17 $ 202
1001-PCS-7605 Contracted Aquatic Programs 140.00 1.039% $ 3,239 $ 3,239 $ 291 $ 3,531
1001-PCS-7610 Waterpark Operations Admin 116.00 0.861% $ 2,684 $ 2,684 $ 241 $ 2,925
1001-PCS-7611 Waterpark Operations 210.00 1.558% $ 4,859 $ 4,859 $ 437 $ 5,296
1001-PCS-7612 Wave Concessions 3.00 0.022% $ 69 $ 69 $ 6 $ 76
1001-PCS-7620 Wave Facility Admin 1.00 0.007% $ 23 $ 23 $ 2 $ 25
1001-PCS-7621 Wave Facility Rental 4.00 0.030% $ 93 $ 93 $ 8 $ 101
1001-CDD-8200 Planning 159.00 1.180% $ 3,679 $ 3,679 $ 331 $ 4,010
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-CDD-8300 Building & Safety 197.00 1.462% $ 4,558 $ 4,558 $ 410 $ 4,968
1009-PWD- Developer Deposit 311.00 2.307% $ 7,196 $ 7,196 $ 647 $ 7,843
1101-NDD-General Fund Reserve Projects 29.00 0.215% $ 671 $ 671 $ 60 $ 731
2101-PSD- State Seizure / Special Activity Fund 20.00 0.148% $ 463 $ 463 $ 42 $ 504
2102-PSD- Vehicle Abatement 1.00 0.007% $ 23 $ 23 $ 2 $ 25
2103-PSD- SLES / COPS Fund 2.00 0.015% $ 46 $ 46 $ 4 $ 50
2106-PWD- Traffic Safety 39.00 0.289% $ 902 $ 902 $ 81 $ 984
2109-FSD- EMS Special Revenue 3.00 0.022% $ 69 $ 69 $ 6 $ 76
2111-PSD- Enforcement Grants 8.00 0.059% $ 185 $ 185 $ 17 $ 202
2201-PWD- State Gas Tax 92.00 0.683% $ 2,129 $ 2,129 $ 191 $ 2,320
2212-PWD- ACTC - Vehicle Registration Fee 10.00 0.074% $ 231 $ 231 $ 21 $ 252
2215-PWD- Measure BB -Bike & Ped 10.00 0.074% $ 231 $ 231 $ 21 $ 252
2302-PWD- Measure D 79.00 0.586% $ 1,828 $ 1,828 $ 164 $ 1,992
2303-PWD- Garbage Service Fund 2.00 0.015% $ 46 $ 46 $ 4 $ 50
2304-PWD- Local Recycling Fund 12.00 0.089% $ 278 $ 278 $ 25 $ 303
2323-PWD- Dublin / Dougherty 1.00 0.007% $ 23 $ 23 $ 2 $ 25
2324-PWD- Village Parkway 1.00 0.007% $ 23 $ 23 $ 2 $ 25
2701-PWD- Street Light District 1983-1 86.00 0.638% $ 1,990 $ 1,990 $ 179 $ 2,169
2702-PWD- Landscape District Stagecoach 1983-1 46.00 0.341 % $ 1,064 $ 1,064 $ 96 $ 1,160
2703-PWD- Landscape District Dougherty 1986-1 88.00 0.653% $ 2,036 $ 2,036 $ 183 $ 2,219
2704-PWD- Landscape District Santa Rita 1997-1 109.00 0.809% $ 2,522 $ 2,522 $ 227 $ 2,749
2705-PWD- Landscape District East Dublin 1999-1 87.00 0.645% $ 2,013 $ 2,013 $ 181 $ 2,194
2710-PWD- Dublin Crossing-CFD Series 2017 2.00 0.015% $ 46 $ 46 $ 4 $ 50
2801-PCS- Public Art Fund 43.00 0.319% $ 995 $ 995 $ 89 $ 1,084
2811-CMO- Cable TV Facilities 2.00 0.015% $ 46 $ 46 $ 4 $ 50
2901-CDD-Affordable Housing 27.00 0.200% $ 625 $ 625 $ 56 $ 681
2903-NDD- Community Development Block Grant 39.00 0.289% $ 902 $ 902 $ 81 $ 984
2907-CMO- American Rescue Plan Act (ARPA) 78.00 0.579% $ 1,805 $ 1,805 $ 162 $ 1,967
2911-CDD- Building Homes and Jobs Act 1.00 0.007% $ 23 $ 23 $ 2 $ 25
2912-CDD- State Housing Grant 11.00 0.082% $ 255 $ 255 $ 23 $ 277
2920-NDD- Federal Grant - General 9.00 0.067% $ 208 $ 208 $ 19 $ 227
3300-CIP- General Improvement CIP Projects 187.00 1.387% $ 4,327 $ 4,327 $ 389 $ 4,716
3500-CIP- Parks CIP Projects 173.00 1.283% $ 4,003 $ 4,003 $ 360 $ 4,363
3600-CIP- Streets CIP Projects 248.00 1.840% $ 5,739 $ 5,739 $ 516 $ 6,254
3700-CIP- Public Art CIP 27.00 0.200% $ 625 $ 625 $ 56 $ 681
4103-NDD- Community Park Improvements 8.00 0.059% $ 185 $ 185 $ 17 $ 202
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
4104-NDD- Neighborhood Park Improvements
4201-NDD- Fire Impact Fees
4302-NDD- East Dublin Transportation Impact Fee
4306-NDD- Tri-Valley Transportation Fee
5102-NDD- CFD 2015-1 Improv. Area 1
5171-NDD- CERBT (OPEB) Trust
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
5990-NDD- Customer Service Committee
6105-NDD- Vehicles Replacement
6205-NDD- Facilities Replacement
6305-NDD- Equipment Replacement
6605-CMO- Information Systems Fund
6901-NDD- Retiree Health
Total
Allocation Basis:
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1.00 0.007% $ 23 $ 23 $ 2 $ 25
1.00 0.007% $ 23 $ 23 $ 2 $ 25
1.00 0.007% $ 23 $ 23 $ 2 $ 25
10.00 0.074% $ 231 $ 231 $ 21 $ 252
27.00 0.200% $ 625 $ 625 $ 56 $ 681
22.00 0.163% $ 509 $ 509 $ 46 $ 555
28.00 0.208% $ 648 $ 648 $ 58 $ 706
24.00 0.178% $ 555 $ 555 $ 50 $ 605
11.00 0.082% $ 255 $ 255 $ 23 $ 277
10.00 0.074% $ 231 $ 231 $ 21 $ 252
14.00 0.104% $ 324 $ 324 $ 29 $ 353
2.00 0.015% $ 46 $ 46 $ 4 $ 50
11.00 0.082% $ 255 $ 255 $ 23 $ 277
453.00 3.361 % $ 10,482 $ 10,482 $ 942 $ 11,424
332.00 2.463% $ 7,682 $ 7,682 $ 690 $ 8,372
13,479.00 100.000% $311,894 $ $311,894 $ 24,323 $ 336,217
# of AP Trans
Source of Allocation: AP Log
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Accounts Receivable
1001-PSD-3000 Police Admin / Support Services 10.00 16.949% $ 26,432 $ 26,432 $ 2,061 $ 28,493
1001-FSD-3700 Fire Administration 2.00 3.390% $ 5,286 $ 5,286 $ 412 $ 5,699
1001-PWD-6100 Engineering 1.00 1.695% $ 2,643 $ 2,643 $ 206 $ 2,849
1001-PWD-6332 Landscaping 2.00 3.390% $ 5,286 $ 5,286 $ 412 $ 5,699
1001-PWD-6350 Public Safety Complex 2.00 3.390% $ 5,286 $ 5,286 $ 412 $ 5,699
1001-PWD-6382 Camp Parks - Muni Services 3.00 5.085% $ 7,930 $ 7,930 $ 618 $ 8,548
1009-PWD- Developer Deposit 33.00 55.932% $ 87,225 $ 87,225 $ 6,802 $ 94,027
2903-NDD- Community Development Block Grant 6.00 10.169% $ 15,859 $ 15,859 $ 1,237 $ 17,096
Total 59.00 100.000% $155,947 $ $155,947 $ 12,161 $ 168,108
Allocation Basis: # of AR Trans
Source of Allocation: AR Log
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Procurement
1001-NDD-0010 Non -Departmental 8.00 1.626% $ 2,536 $ 2,536 $ 2,536
1001-CCO-1000 City Council 7.00 1.423% $ 2,219 $ 2,219 $ 2,219
1001-CMO-1100 City Manager 3.00 0.610% $ 951 $ 951 $ 951
1001-CMO-1300 Human Resources 7.00 1.423% $ 2,219 $ 2,219 $ 2,219
1001-CMO-1600 Communications 2.00 0.407% $ 634 $ 634 $ 634
1001-CAO-1900 City Attorney 2.00 0.407% $ 634 $ 634 $ 634
1001-ASD-2000 Finance 7.00 1.423% $ 2,219 $ 2,219 $ 2,219
1001-PWD-6000 Public Works Administration 3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
1001-PWD-6311 City Hall 13.00 2.642% $ 4,121 $ 4,121 $ 347 $ 4,467
1001-NDD-0110 Human Services 8.00 1.626% $ 2,536 $ 2,536 $ 213 $ 2,749
1001-NDD-0120 Library Services 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-CMO-1210 Elections 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-CMO-1500 Economic Development 3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
1001-CMO-1810 Disaster Preparedness 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-CMO-1820 Animal Control 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-CMO-1830 Community TV 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PSD-3000 Police Admin / Support Services 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PSD-3100 Police Operations Support 24.00 4.878% $ 7,607 $ 7,607 $ 640 $ 8,247
1001-PSD-3510 Crossing Guards 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-FSD-3700 Fire Administration 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6005 Insurance Claims 3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
1001-PWD-6100 Engineering 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6120 Development 7.00 1.423% $ 2,219 $ 2,219 $ 187 $ 2,405
1001-PWD-6130 Transportation 6.00 1.220% $ 1,902 $ 1,902 $ 160 $ 2,062
1001-PWD-6200 Environment & Sustainability 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6240 StormwaterPrograms 6.00 1.220% $ 1,902 $ 1,902 $ 160 $ 2,062
1001-PWD-6300 Maintenance 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PWD-6334 Sidewalks 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6339 Signs 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6341 Street Sweeping 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6342 City Vehicles 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6362 Fire Station 16 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PWD-6382 Camp Parks - Muni Services 3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7000 Parks & Community Services 5.00 1.016% $ 1,585 $ 1,585 $ 133 $ 1,718
1001-PCS-7011 Contracted Fitness & Wellness 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PCS-7012 Contracted Leisure 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PCS-7107 Outdoor Movie Nights 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PCS-7110 Special Events 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PCS-7111 Community Outreach Events 6.00 1.220% $ 1,902 $ 1,902 $ 160 $ 2,062
1001-PCS-7114 Park and Facility Dedications 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PCS-7201 Burials 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PCS-7220 Heritage Ctr Ops Admin 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PCS-7221 Heritage Ctr Rental 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PCS-7301 Senior Program Trips and Tours 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PCS-7421 Shannon Ctr Rental 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PCS-7503 Youth Sports/Basketball 2.00 0.407% $ 634 $ 634 $ 53 $ 687
1001-PCS-7514 Library Rentals 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-PCS-7610 Waterpark Operations Admin 7.00 1.423% $ 2,219 $ 2,219 $ 187 $ 2,405
1001-PCS-7611 Waterpark Operations 8.00 1.626% $ 2,536 $ 2,536 $ 213 $ 2,749
1001-PCS-7621 Wave Facility Rental 1.00 0.203% $ 317 $ 317 $ 27 $ 344
1001-CDD-8200 Planning 3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
1001-CDD-8300 Building & Safety 5.00 1.016% $ 1,585 $ 1,585 $ 133 $ 1,718
1009-PWD- Developer Deposit 33.00 6.707% $ 10,460 $ 10,460 $ 880 $ 11,340
1101-NDD- General Fund Reserve Projects 5.00 1.016% $ 1,585 $ 1,585 $ 133 $ 1,718
2101-PSD- State Seizure / Special Activity Fund 4.00 0.813% $ 1,268 $ 1,268 $ 107 $ 1,375
2106-PWD- Traffic Safety 3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
2201-PWD- State Gas Tax 6.00 1.220% $ 1,902 $ 1,902 $ 160 $ 2,062
2212-PWD- ACTC - Vehicle Registration Fee 1.00 0.203% $ 317 $ 317 $ 27 $ 344
2215-PWD- Measure BB -Bike & Ped 1.00 0.203% $ 317 $ 317 $ 27 $ 344
2302-PWD- Measure D 8.00 1.626% $ 2,536 $ 2,536 $ 213 $ 2,749
2303-PWD- Garbage Service Fund 1.00 0.203% $ 317 $ 317 $ 27 $ 344
2304-PWD- Local Recycling Fund 1.00 0.203% $ 317 $ 317 $ 27 $ 344
2701-PWD- Street Light District 1983-1 2.00 0.407% $ 634 $ 634 $ 53 $ 687
2704-PWD- Landscape District Santa Rita 1997-1 1.00 0.203% $ 317 $ 317 $ 27 $ 344
2710-PWD- Dublin Crossing-CFD Series 2017 1.00 0.203% $ 317 $ 317 $ 27 $ 344
2801-PCS- Public Art Fund 2.00 0.407% $ 634 $ 634 $ 53 $ 687
2901-CDD-Affordable Housing 2.00 0.407% $ 634 $ 634 $ 53 $ 687
2903-NDD- Community Development Block Grant 8.00 1.626% $ 2,536 $ 2,536 $ 213 $ 2,749
2907-CMO- American Rescue Plan Act (ARPA) 17.00 3.455% $ 5,388 $ 5,388 $ 453 $ 5,842
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
2911-CDD- Building Homes and Jobs Act
3300-CIP- General Improvement CIP Projects
3500-CIP- Parks CIP Projects
3600-CIP- Streets CIP Projects
3700-CIP- Public Art CIP
4103-NDD- Community Park Improvements
5102-NDD- CFD 2015-1 Improv. Area 1
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6105-NDD- Vehicles Replacement
6205-NDD- Facilities Replacement
6305-NDD- Equipment Replacement
6605-CMO- Information Systems Fund
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1.00 0.203% $ 317 $ 317 $ 27 $ 344
31.00 6.301% $ 9,826 $ 9,826 $ 827 $ 10,653
32.00 6.504% $ 10,143 $ 10,143 $ 853 $ 10,996
50.00 10.163% $ 15,848 $ 15,848 $ 1,333 $ 17,182
8.00 1.626% $ 2,536 $ 2,536 $ 213 $ 2,749
1.00 0.203% $ 317 $ 317 $ 27 $ 344
5.00 1.016% $ 1,585 $ 1,585 $ 133 $ 1,718
5.00 1.016% $ 1,585 $ 1,585 $ 133 $ 1,718
3.00 0.610% $ 951 $ 951 $ 80 $ 1,031
2.00 0.407% $ 634 $ 634 $ 53 $ 687
14.00 2.846% $ 4,438 $ 4,438 $ 373 $ 4,811
1.00 0.203% $ 317 $ 317 $ 27 $ 344
10.00 2.033% $ 3,170 $ 3,170 $ 267 $ 3,436
51.00 10.366% $ 16,165 $ 16,165 $ 1,360 $ 17,525
492.00 100.000% $155,947 $ $155,947 $ 12,161 $ 168,108
Allocation Basis: # of PO
Source of Allocation: PO Log
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Payroll
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1600 Communications
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-CMO-1500 Economic Development
1001-CMO-1810 Disaster Preparedness
1001-PSD-3100 Police Operations Support
1001-FSD-3800 Fire Prevention
1001-PWD-6100 Engineering
1001-PWD-6110 Capital Improvement Program
1001-PWD-6120 Development
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6231 AVI Franchise Agreement
1001-PWD-6300 Maintenance
1001-PCS-7000
1001-PCS-7010
1001-PCS-7011
1001-PCS-7012
1001-PCS-7100
1001-PCS-7113
1001-PCS-7120
1001-PCS-7210
1001-PCS-7220
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
Parks & Community Services
Contracted Classes & Programs
Contracted Fitness & Wellness
Contracted Leisure
Community Events & Festivals
City Presented Performances
Arts Activities Admin
Heritage Ctr Programs Admin
Heritage Ctr Ops Admin
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Allocation
Units
Allocated
Percent
Gross Direct
Allocation Billed
5.25 5.000% $ 23,392
4.50 4.286% $ 20,050
3.50 3.333% $ 15,595
2.15 2.048% $ 9,580
7.90 7.524% $ 35,199
6.20 5.905% $ 27,625
2.10 2.000% $ 9,357
0.75 0.714% $ 3,342
4.00 3.810% $ 17,823
1.00 0.952% $ 4,456
0.75 0.714% $ 3,342
4.00 3.810% $ 17,823
4.05 3.857% $ 18,045
2.75 2.619% $ 12,253
1.35 1.286% $ 6,015
0.10 0.095% $ 446
2.00 1.905% $ 8,911
4.95 4.714% $ 22,055
0.35 0.333% $ 1,559
0.30 0.286% $ 1,337
0.20 0.190% $ 891
2.15 2.048% $ 9,580
0.05 0.048% $ 223
0.70 0.667% $ 3,119
0.50 0.476% $ 2,228
0.45 0.429% $ 2,005
0.45 0.429% $ 2,005
0.10 0.095% $ 446
0.35 0.333% $ 1,559
0.15 0.143% $ 668
0.25 0.238% $ 1,114
0.20 0.190% $ 891
0.30 0.286% $ 1,337
First Second
Allocation Allocation
Total
$ 23,392 $ 23,392
$ 20,050 $ 20,050
$ 15,595 $ 15,595
$ 9,580 $ 9,580
$ 35,199 $ 35,199
$ 27,625 $ 2,769 $ 30,394
$ 9,357 $ 938 $ 10,295
$ 3,342 $ 335 $ 3,677
$ 17,823 $ 1,786 $ 19,609
$ 4,456 $ 447 $ 4,902
$ 3,342 $ 335 $ 3,677
$ 17,823 $ 1,786 $ 19,609
$ 18,045 $ 1,809 $ 19,854
$ 12,253 $ 1,228 $ 13,481
$ 6,015 $ 603 $ 6,618
$ 446 $ 45 $ 490
$ 8,911 $ 893 $ 9,804
$ 22,055 $ 2,210 $ 24,266
$ 1,559 $ 156 $ 1,716
$ 1,337 $ 134 $ 1,471
$ 891 $ 89 $ 980
$ 9,580 $ 960 $ 10,540
$ 223 $ 22 $ 245
$ 3,119 $ 313 $ 3,432
$ 2,228 $ 223 $ 2,451
$ 2,005 $ 201 $ 2,206
$ 2,005 $ 201 $ 2,206
$ 446 $ 45 $ 490
$ 1,559 $ 156 $ 1,716
$ 668 $ 67 $ 735
$ 1,114 $ 112 $ 1,226
$ 891 $ 89 $ 980
$ 1,337 $ 134 $ 1,471
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7310 Senior Ctr Facility Ops Admin 0.40 0.381% $ 1,782 $ 1,782 $ 179 $ 1,961
1001-PCS-7311 Senior Ctr Rental 0.75 0.714% $ 3,342 $ 3,342 $ 335 $ 3,677
1001-PCS-7400 Family Programs Admin 0.35 0.333% $ 1,559 $ 1,559 $ 156 $ 1,716
1001-PCS-7401 After School Recreation 0.30 0.286% $ 1,337 $ 1,337 $ 134 $ 1,471
1001-PCS-7402 Full Day Camps 0.10 0.095% $ 446 $ 446 $ 45 $ 490
1001-PCS-7403 Half Day Camps 0.10 0.095% $ 446 $ 446 $ 45 $ 490
1001-PCS-7404 Student Union 0.35 0.333% $ 1,559 $ 1,559 $ 156 $ 1,716
1001-PCS-7405 Dublin L.E.A.D 0.10 0.095% $ 446 $ 446 $ 45 $ 490
1001-PCS-7410 PreSchool Admin 0.45 0.429% $ 2,005 $ 2,005 $ 201 $ 2,206
1001-PCS-7411 Shannon Preschool 0.20 0.190% $ 891 $ 891 $ 89 $ 980
1001-PCS-7413 PreSchool Camps 0.10 0.095% $ 446 $ 446 $ 45 $ 490
1001-PCS-7420 Shannon Ctr Facility Ops 0.15 0.143% $ 668 $ 668 $ 67 $ 735
1001-PCS-7421 Shannon Ctr Rental 0.30 0.286% $ 1,337 $ 1,337 $ 134 $ 1,471
1001-PCS-7500 Sports Admin 0.45 0.429% $ 2,005 $ 2,005 $ 201 $ 2,206
1001-PCS-7501 Adult Sports/Basketball 0.43 0.410% $ 1,916 $ 1,916 $ 192 $ 2,108
1001-PCS-7502 Adult Sports/Softball 0.43 0.410% $ 1,916 $ 1,916 $ 192 $ 2,108
1001-PCS-7503 Youth Sports/Basketball 0.30 0.286% $ 1,337 $ 1,337 $ 134 $ 1,471
1001-PCS-7504 Youth Sports/Tee Ball 0.05 0.048% $ 223 $ 223 $ 22 $ 245
1001-PCS-7505 Contracted Sports Programs 0.69 0.657% $ 3,074 $ 3,074 $ 308 $ 3,383
1001-PCS-7510 Other Facility Operations Admin 0.05 0.048% $ 223 $ 223 $ 22 $ 245
1001-PCS-7511 Stager Gym Rental 0.10 0.095% $ 446 $ 446 $ 45 $ 490
1001-PCS-7513 Civic Center Rentals 0.20 0.190% $ 891 $ 891 $ 89 $ 980
1001-PCS-7514 Library Rentals 0.25 0.238% $ 1,114 $ 1,114 $ 112 $ 1,226
1001-PCS-7515 Parks Rental 1.05 1.000% $ 4,678 $ 4,678 $ 469 $ 5,147
1001-PCS-7600 Aquatics Program Admin 0.95 0.905% $ 4,233 $ 4,233 $ 424 $ 4,657
1001-PCS-7601 Recreation Swimming 0.25 0.238% $ 1,114 $ 1,114 $ 112 $ 1,226
1001-PCS-7602 Competitive Swimming 0.35 0.333% $ 1,559 $ 1,559 $ 156 $ 1,716
1001-PCS-7603 Fitness Programs 0.40 0.381% $ 1,782 $ 1,782 $ 179 $ 1,961
1001-PCS-7604 Swim Lessons 0.50 0.476% $ 2,228 $ 2,228 $ 223 $ 2,451
1001-PCS-7611 Waterpark Operations 1.30 1.238% $ 5,792 $ 5,792 $ 581 $ 6,373
1001-PCS-7612 Wave Concessions 0.05 0.048% $ 223 $ 223 $ 22 $ 245
1001-PCS-7620 Wave Facility Ad min 0.50 0.476% $ 2,228 $ 2,228 $ 223 $ 2,451
1001-PCS-7621 Wave Facility Rental 0.35 0.333% $ 1,559 $ 1,559 $ 156 $ 1,716
1001-CDD-8200 Planning 9.65 9.190% $ 42,997 $ 42,997 $ 4,309 $ 47,306
1001-CDD-8300 Building & Safety 7.50 7.143% $ 33,417 $ 33,417 $ 3,349 $ 36,766
2302-PWD- Measure D 0.65 0.619% $ 2,896 $ 2,896 $ 290 $ 3,186
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-ASD-2000 Finance
ALLOCATION DETAIL
2901-CDD- Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1.85 1.762% $ 8,243 $ 8,243 $ 826 $ 9,069
1.00 0.952% $ 4,456 $ 4,456 $ 447 $ 4,902
0.10 0.095% $ 446 $ 446 $ 45 $ 490
0.10 0.095% $ 446 $ 446 $ 45 $ 490
0.05 0.048% $ 223 $ 223 $ 22 $ 245
8.00 7.619% $ 35,645 $ 35,645 $ 3,573 $ 39,218
105.00 100.000% $467,841 $ $467,841 $ 36,484 $ 504,325
Allocation Basis: # of FTE
Source of Allocation: Personnel Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-ASD-2000 Finance
1001-NDD-0010 Non -Departmental
1001-CCO-1000 City Council
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1310 Risk Management
1001-CMO-1600 Communications
1001-CAO-1900 City Attorney
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-PWD-6311 City Hall
1001-NDD-0110 Human Services
1001-NDD-0120 Library Services
1001-NDD-0130 Dougherty Reg Fire Auth
1001-CMO-1210 Elections
1001-CMO-1500 Economic Development
1001-CMO-1810 Disaster Preparedness
1001-CMO-1820 Animal Control
1001-CMO-1830 Community TV
1001-PSD-3000 Police Admin / Support Services
1001-PSD-3010 Patrol
1001-PSD-3020 Traffic
1001-PSD-3030 Investigations
1001-PSD-3040 Crime Prevention
1001-PSD-3041 School Resource Svcs
1001-PSD-3050 Communications / Dispatch
1001-PSD-3100 Police Operations Support
1001-PSD-3140 Crime Prevention
1001-PSD-3510 Crossing Guards
1001-FSD-3700 Fire Administration
1001-FSD-3800 Fire Prevention
1001-PWD-6005 Insurance Claims
1001-PWD-6010
Financial Accounts Accounts
Budget Reporting Payable Receivable
Procurement Payroll Total
$ 24,491 $ 20,409 $ 2,730 $ $
$ 7,061 $ 5,884 $ 8,932 $ $
$ 20,007 $ 16,672 $ 4,420 $ $
$ 9,652 $ 8,043 $ 2,059 $ $
$ 13,931 $ 11,609 $ 5,507 $ $ 2,219
$ $ $ 509 $ $
$ 6,944 $ 5,787 $ 3,355 $ $
$ 8,293 $ 6,911 $ 764 $ $
$ 29,977 $ 24,981 $ 12,912 $ $
$ 22,998 $ 19,165 $ 4,060 $ $
$ 10,879 $ 9,066 $ 8,070 $ $
$ 663 $ 553 $ 429 $ $
$ 8,204 $ 6,836 $ 277 $ $
$ 6,928 $ 5,773 $ 151 $ $
$ 2,654 $ 2,211 $ 378 $ $
$ 11,921 $ 9,934 $ 3,758 $ $
$ 3,977 $ 3,314 $ 933 $ $
$ 4,904 $ 4,086 $ 151 $ $
$ 1,663 $ 1,386 $ 403 $ $
$ 10,183 $ 8,486 $ 731 $ 28,493 $
$ 36,382 $ 30,318 $ 227 $ $
$ 5,609 $ 4,674 $ 252 $ $
$ 12,007 $ 10,006 $ 252 $ $
$ 4,122 $ 3,435 $ 252 $ $
$ 2,220 $ 1,850 $ 252 $ $
$ 5,349 $ 4,458 $ 126 $ $
$ 8,552 $ 7,127 $ 22,974 $ $
$ 132 $ 110 $ 4,237 $ $
$ 940 $ 783 $ 605 $ $
$ 19,935 $ 16,612 $ 605 $ 5,699 $
$ 6,673 $ 5,561 $ 151 $ $
$ 2,981 $ 2,484 $ 151 $ $
$ 1,833 $ 1,527 $ - $ $
2,536 $ $ 50,167
2,219 $ - $ 24,096
951 $ 23,392 $ 65,442
$ 20,050 $ 39,805
$ 15,595 $ 48,861
$ $ 509
634 $ 9,580 $ 26,300
634 $ $ 16,602
2,219 $ 35,199 $ 105,287
1,031 $ 30,394 $ 77,648
4,467 $ - $ 32,481
2,749 $ $ 4,394
344 $ $ 15,661
$ $ 12,853
344 $ - $ 5,587
1,031 $ 10,295 $ 36,938
344 $ 3,677 $ 12,244
344 $ $ 9,485
344 $ $ 3,797
344 $ $ 48,237
$ $ 66,927
$ $ 10,535
$ $ 22,265
$ $ 7,809
$ $ 4,323
$ - $ 9,933
8,247 $ 19,609 $ 66,508
$ - $ 4,478
344 $ $ 2,672
344 $ $ 43,194
$ 4,902 $ 17,288
1,031 $ $ 6,647
$ $ 3,360
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-ASD-2000 Finance
Financial Accounts Accounts
Budget Reporting_ Payable Receivable Procurement Payroll Total
1001-PWD-6100 Engineering $ 2,524 $ 2,104 $ 1,337 $ 2,849 $ 344 $ 3,677 $ 12,834
1001-PWD-6110 Capital Improvement Program $ 7,733 $ 6,444 $ 252 $ $ $ 19,609 $ 34,038
1001-PWD-6120 Development $ 12,746 $ 10,622 $ 2,597 $ $ 2,405 $ 19,854 $ 48,225
1001-PWD-6130 Transportation $ 7,032 $ 5,860 $ 1,286 $ $ 2,062 $ 13,481 $ 29,721
1001-PWD-6200 Environment & Sustainability $ 3,568 $ 2,973 $ 555 $ $ 344 $ 6,618 $ 14,058
1001-PWD-6210 Climate Action Plan $ 12 $ 10 $ 25 $ $ $ $ 48
1001-PWD-6220 Public Outreach & Events $ 6 $ 5 $ 25 $ $ $ $ 36
1001-PWD-6230 Solid Waste Programs $ 1,222 $ 1,018 $ - $ $ $ $ 2,240
1001-PWD-6231 AVI Franchise Agreement $ 345 $ 288 $ - $ $ $ 490 $ 1,123
1001-PWD-6240 Stormwater Programs $ 6,502 $ 5,418 $ 933 $ $ 2,062 $ $ 14,914
1001-PWD-6300 Maintenance $ 17,757 $ 14,797 $ 1,765 $ $ 687 $ 9,804 $ 44,811
1001-PWD-6312 Cultural Arts Center $ 787 $ 656 $ $ $ $ $ 1,443
1001-PWD-6313 Heritage Museums $ 1,848 $ 1,540 $ 5,523 $ $ $ $ 8,911
1001-PWD-6314 Maintenance Corp Yard $ 1,763 $ 1,469 $ 3,959 $ $ $ $ 7,191
1001-PWD-6315 Senior Center $ 2,773 $ 2,311 $ 4,640 $ $ $ $ 9,725
1001-PWD-6316 Shannon Community Center $ 3,290 $ 2,742 $ 5,775 $ $ $ $ 11,807
1001-PWD-6317 The Wave $ 10,577 $ 8,814 $ 5,977 $ $ $ $ 25,368
1001-PWD-6320 Parks $ 1,769 $ 1,474 $ 12,029 $ $ $ $ 15,272
1001-PWD-6321 Community/Sports Parks $ 36,535 $ 30,446 $ 2,194 $ $ $ $ 69,175
1001-PWD-6322 Historic/Nature Parks $ 1,773 $ 1,478 $ 328 $ $ $ $ 3,579
1001-PWD-6323 Neighborhood Parks $ 14,623 $ 12,186 $ 2,749 $ $ $ $ 29,557
1001-PWD-6330 Streets $ 850 $ 708 $ - $ $ $ $ 1,559
1001-PWD-6331 Bridges $ 642 $ 535 $ - $ $ $ $ 1,176
1001-PWD-6332 Landscaping $ 13,194 $ 10,995 $ 13,441 $ 5,699 $ $ $ 43,329
1001-PWD-6334 Sidewalks $ 3,055 $ 2,546 $ 126 $ $ 344 $ $ 6,070
1001-PWD-6336 Streetlights $ 263 $ 219 $ 202 $ $ $ $ 684
1001-PWD-6337 Traffic Signals $ 2,127 $ 1,772 $ 2,471 $ $ $ $ 6,371
1001-PWD-6338 Street Tree Maintenance $ 4,611 $ 3,843 $ 303 $ $ $ $ 8,756
1001-PWD-6339 Signs $ 1,055 $ 879 $ 101 $ $ 344 $ $ 2,379
1001-PWD-6341 Street Sweeping $ 5,010 $ 4,175 $ 353 $ $ 344 $ $ 9,882
1001-PWD-6342 City Vehicles $ 1,051 $ 876 $ 530 $ $ 344 $ $ 2,800
1001-PWD-6343 Special Events $ 4,114 $ 3,429 $ 328 $ $ $ $ 7,871
1001-PWD-6350 Public Safety Complex $ 899 $ 749 $ 1,236 $ 5,699 $ $ $ 8,582
1001-PWD-6351 Police Services $ 3,386 $ 2,822 $ 3,581 $ $ $ $ 9,789
Matrix Consulting Group
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-ASD-2000 Finance
Financial Accounts Accounts
Budget Reporting_ Payable Receivable Procurement Payroll Total
1001-PWD-6352 Grounds $ 326 $ 272 $ 303 $ $ $ $ 900
1001-PWD-6358 Fire Administration PSC $ 995 $ 829 $ 1,185 $ $ $ $ 3,009
1001-PWD-6360 Fire Station Maint $ 311 $ 259 $ 454 $ $ $ $ 1,025
1001-PWD-6362 Fire Station 16 $ 1,123 $ 936 $ 2,799 $ $ 344 $ $ 5,202
1001-PWD-6363 Fire Station 17 $ 1,266 $ 1,055 $ 2,698 $ $ $ $ 5,020
1001-PWD-6364 Fire Station 18 $ 1,210 $ 1,008 $ 2,648 $ $ $ $ 4,867
1001-PWD-6365 Fire Vehicle Maintenace Facility $ 4 $ 4 $ 151 $ $ $ $ 159
1001-PWD-6370 Library $ 5,597 $ 4,664 $ 2,900 $ $ $ $ 13,162
1001-PWD-6381 DSRSD $ 1,476 $ 1,230 $ 303 $ $ $ $ 3,009
1001-PWD-6382 Camp Parks - Muni Services $ 10,057 $ 8,381 $ 1,311 $ 8,548 $ 1,031 $ - $ 29,328
1001-PCS-7000 Parks & Community Services $ 20,939 $ 17,449 $ 8,650 $ $ 1,718 $ 24,266 $ 73,022
1001-PCS-7010 Contracted Classes & Programs $ 1,059 $ 883 $ 25 $ $ - $ 1,716 $ 3,683
1001-PCS-7011 Contracted Fitness & Wellness $ 818 $ 682 $ 1,664 $ $ 344 $ 1,471 $ 4,979
1001-PCS-7012 Contracted Leisure $ 1,425 $ 1,188 $ 2,017 $ $ 687 $ 980 $ 6,299
1001-PCS-7100 Community Events & Festivals $ 3,984 $ 3,320 $ 227 $ $ $ 10,540 $ 18,071
1001-PCS-7101 St. Patrick's Day Festival $ 292 $ 244 $ 1,513 $ $ $ - $ 2,049
1001-PCS-7102 Santa Breakfast/Tree Lighting $ 422 $ 351 $ 1,210 $ $ $ $ 1,984
1001-PCS-7104 Farmer's Market/Concerts $ 50 $ 41 $ 101 $ $ $ $ 192
1001-PCS-7105 Family Campouts $ 139 $ 116 $ 1,110 $ $ $ $ 1,365
1001-PCS-7106 Spring Eggstravaganza $ 65 $ 54 $ 353 $ $ $ $ 473
1001-PCS-7107 Outdoor Movie Nights $ 120 $ 100 $ 706 $ $ 687 $ $ 1,614
1001-PCS-7108 Ghosts of Dublin/Harvest Fair $ 88 $ 74 $ 580 $ $ $ $ 742
1001-PCS-7109 Floating Pumpkin Patch $ 29 $ 24 $ 353 $ $ $ $ 407
1001-PCS-7110 Special Events $ - $ - $ 303 $ $ 687 $ $ 990
1001-PCS-7111 Community Outreach Events $ 2,195 $ 1,829 $ 1,816 $ $ 2,062 $ $ 7,902
1001-PCS-7112 Art Space Grants $ 1,870 $ 1,558 $ 2,068 $ $ $ $ 5,497
1001-PCS-7113 City Presented Performances $ 567 $ 473 $ 530 $ $ $ 245 $ 1,815
1001-PCS-7114 Park and Facility Dedications $ 698 $ 582 $ 857 $ $ 687 $ $ 2,825
1001-PCS-7120 Arts Activities Admin $ 1,390 $ 1,158 $ 25 $ $ $ 3,432 $ 6,005
1001-PCS-7132 $ 17 $ 14 $ - $ $ $ $ 31
1001-PCS-7133 City Presented Performances $ 36 $ 30 $ 50 $ $ $ $ 116
1001-PCS-7134 Cultrual Art Classes $ 953 $ 795 $ 3,430 $ $ $ $ 5,178
1001-PCS-7201 Burials $ 336 $ 280 $ 177 $ $ 344 $ $ 1,136
1001-PCS-7210 Heritage Ctr Programs Admin $ 1,090 $ 908 $ 76 $ $ $ 2,451 $ 4,524
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-ASD-2000 Finance
Financial Accounts Accounts
Budget Reporting_ Payable Receivable Procurement Payroll Total
1001-PCS-7211 Tours & Hands-on History $ 113 $ 95 $ 630 $ $ $ $ 838
1001-PCS-7213 Heritage Exhibit & Collections $ 795 $ 662 $ 252 $ $ $ $ 1,709
1001-PCS-7220 Heritage Ctr Ops Admin $ 1,798 $ 1,498 $ 1,059 $ $ 344 $ 2,206 $ 6,905
1001-PCS-7221 Heritage Ctr Rental $ 184 $ 154 $ 177 $ $ 687 $ $ 1,202
1001-PCS-7300 Senior Programs Admin $ 1,075 $ 896 $ 50 $ $ $ 2,206 $ 4,228
1001-PCS-7301 Senior Program Trips and Tours $ 512 $ 426 $ 252 $ $ 344 $ 490 $ 2,024
1001-PCS-7302 Senior Program Activities $ 645 $ 538 $ 76 $ $ $ 1,716 $ 2,975
1001-PCS-7303 Senior Program Lunch Program $ 337 $ 281 $ 378 $ $ $ 735 $ 1,731
1001-PCS-7304 Senior Program Special Events $ 516 $ 430 $ 504 $ $ $ 1,226 $ 2,676
1001-PCS-7305 Senior Volunteer Program $ 439 $ 365 $ 151 $ $ $ 980 $ 1,936
1001-PCS-7306 Contracted Senior Classes $ 564 $ 470 $ 202 $ $ $ 1,471 $ 2,707
1001-PCS-7310 Senior Ctr Facility Ops Admin $ 2,991 $ 2,492 $ 706 $ $ $ 1,961 $ 8,150
1001-PCS-7311 Senior Ctr Rental $ 1,732 $ 1,443 $ 555 $ $ $ 3,677 $ 7,406
1001-PCS-7400 Family Programs Admin $ 805 $ 670 $ 277 $ $ $ 1,716 $ 3,468
1001-PCS-7401 After School Recreation $ 4,277 $ 3,564 $ 2,572 $ $ $ 1,471 $ 11,883
1001-PCS-7402 Full Day Camps $ 1,010 $ 842 $ 908 $ $ $ 490 $ 3,250
1001-PCS-7403 Half Day Camps $ 504 $ 420 $ 177 $ $ $ 490 $ 1,591
1001-PCS-7404 Student Union $ 602 $ 502 $ 252 $ $ $ 1,716 $ 3,072
1001-PCS-7405 Dublin L.E.A.D $ 201 $ 167 $ 101 $ $ $ 490 $ 959
1001-PCS-7410 PreSchool Admin $ 806 $ 672 $ 25 $ $ $ 2,206 $ 3,709
1001-PCS-7411 Shannon Preschool $ 2,102 $ 1,752 $ 3,631 $ $ $ 980 $ 8,465
1001-PCS-7413 PreSchool Camps $ 248 $ 207 $ 101 $ $ $ 490 $ 1,046
1001-PCS-7420 Shannon Ctr Facility Ops $ 2,431 $ 2,026 $ 1,210 $ $ $ 735 $ 6,403
1001-PCS-7421 Shannon Ctr Rental $ 1,601 $ 1,335 $ 984 $ $ 344 $ 1,471 $ 5,734
1001-PCS-7500 Sports Admin $ 837 $ 697 $ 25 $ $ $ 2,206 $ 3,765
1001-PCS-7501 Adult Sports/Basketball $ 1,139 $ 949 $ 429 $ $ $ 2,108 $ 4,625
1001-PCS-7502 Adult Sports/Softball $ 1,219 $ 1,016 $ 378 $ $ $ 2,108 $ 4,721
1001-PCS-7503 Youth Sports/Basketball $ 1,871 $ 1,560 $ 605 $ $ 687 $ 1,471 $ 6,194
1001-PCS-7504 Youth Sports/Tee Ball $ 127 $ 105 $ 126 $ $ $ 245 $ 603
1001-PCS-7505 Contracted Sports Programs $ 7,511 $ 6,259 $ 15,257 $ $ $ 3,383 $ 32,410
1001-PCS-7510 Other Facility Operations Admin $ 710 $ 592 $ 857 $ $ $ 245 $ 2,404
1001-PCS-7511 Stager Gym Rental $ 378 $ 315 $ 25 $ $ $ 490 $ 1,208
1001-PCS-7513 Civic Center Rentals $ 277 $ 231 $ 25 $ $ $ 980 $ 1,513
1001-PCS-7514 Library Rentals $ 1,064 $ 887 $ 25 $ $ 344 $ 1,226 $ 3,545
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-ASD-2000 Finance
Financial Accounts Accounts
Budget Reporting_ Payable Receivable Procurement Payroll Total
1001-PCS-7515 Parks Rental $ 3,011 $ 2,510 $ 984 $ $ $ 5,147 $ 11,652
1001-PCS-7600 Aquatics Program Admin $ 4,795 $ 3,996 $ 328 $ $ $ 4,657 $ 13,776
1001-PCS-7601 Recreation Swimming $ 963 $ 802 $ 530 $ $ $ 1,226 $ 3,520
1001-PCS-7602 Competitive Swimming $ 1,205 $ 1,004 $ 25 $ $ $ 1,716 $ 3,949
1001-PCS-7603 Fitness Programs $ 1,097 $ 914 $ 832 $ $ $ 1,961 $ 4,804
1001-PCS-7604 Swim Lessons $ 3,362 $ 2,802 $ 202 $ $ $ 2,451 $ 8,817
1001-PCS-7605 Contracted Aquatic Programs $ 141 $ 117 $ 3,531 $ $ $ $ 3,788
1001-PCS-7610 Waterpark Operations Admin $ 4,801 $ 4,001 $ 2,925 $ $ 2,405 $ $ 14,133
1001-PCS-7611 Waterpark Operations $ 9,299 $ 7,750 $ 5,296 $ $ 2,749 $ 6,373 $ 31,467
1001-PCS-7612 Wave Concessions $ 135 $ 112 $ 76 $ $ $ 245 $ 567
1001-PCS-7620 Wave Facility Admin $ 1,040 $ 867 $ 25 $ $ $ 2,451 $ 4,383
1001-PCS-7621 Wave Facility Rental $ 1,163 $ 969 $ 101 $ $ 344 $ 1,716 $ 4,292
1001-CDD-8200 Planning $ 26,896 $ 22,413 $ 4,010 $ $ 1,031 $ 47,306 $ 101,655
1001-CDD-8300 Building & Safety $ 38,576 $ 32,147 $ 4,968 $ $ 1,718 $ 36,766 $ 114,176
1009-PWD- Developer Deposit $ 7,901 $ 6,584 $ 7,843 $ 94,027 $ 11,340 $ - $ 127,695
1101-NDD-General Fund Reserve Projects $ $ $ 731 $ $ 1,718 $ $ 2,450
2101-PSD- State Seizure / Special Activity Fund $ 544 $ 454 $ 504 $ $ 1,375 $ $ 2,877
2102-PSD- Vehicle Abatement $ $ $ 25 $ $ $ $ 25
2103-PSD- SLES / COPS Fund $ 1,222 $ 1,018 $ 50 $ $ $ $ 2,291
2106-PWD- Traffic Safety $ 1,264 $ 1,054 $ 984 $ $ 1,031 $ $ 4,332
2109-FSD- EMS Special Revenue $ 3,246 $ 2,705 $ 76 $ $ $ $ 6,026
2111-PSD- Enforcement Grants $ 4,053 $ 3,378 $ 202 $ $ $ $ 7,632
2201-PWD- State Gas Tax $ 1,359 $ 1,133 $ 2,320 $ $ 2,062 $ $ 6,874
2212-PWD- ACTC - Vehicle Registration Fee $ 1,222 $ 1,018 $ 252 $ $ 344 $ $ 2,836
2215-PWD-Measure BB -Bike & Ped $ 247 $ 206 $ 252 $ $ 344 $ $ 1,049
2302-PWD-Measure D $ 7,515 $ 6,262 $ 1,992 $ $ 2,749 $ 3,186 $ 21,705
2303-PWD- Garbage Service Fund $ 12 $ 10 $ 50 $ $ 344 $ $ 416
2304-PWD-Local Recycling Fund $ 1,095 $ 912 $ 303 $ $ 344 $ $ 2,653
2323-PWD- Dublin / Dougherty $ 144 $ 120 $ 25 $ $ $ $ 290
2324-PWD- Village Parkway $ 144 $ 120 $ 25 $ $ $ $ 290
2701-PWD- Street Light District 1983-1 $ 4,564 $ 3,803 $ 2,169 $ $ 687 $ $ 11,223
2702-PWD- Landscape District Stagecoach 1983-1 $ 3,191 $ 2,660 $ 1,160 $ $ $ $ 7,011
2703-PWD- Landscape District Dougherty 1986-1 $ 1,623 $ 1,353 $ 2,219 $ $ $ $ 5,195
2704-PWD- Landscape District Santa Rita 1997-1 $ 4,424 $ 3,686 $ 2,749 $ $ 344 $ $ 11,202
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-ASD-2000 Finance
Financial Accounts Accounts
Budget Reporting_ Payable Receivable Procurement Payroll Total
2705-PWD- Landscape District East Dublin 1999-1 $ 3,467 $ 2,889 $ 2,194 $ $ $ - $ 8,550
2710-PWD- Dublin Crossing-CFD Series 2017 $ 389 $ 324 $ 50 $ $ 344 $ $ 1,107
2801-PCS- Public Art Fund $ 984 $ 820 $ 1,084 $ $ 687 $ $ 3,575
2811-CMO- Cable TV Facilities $ 569 $ 474 $ 50 $ $ $ $ 1,094
2901-CDD-Affordable Housing $ 7,234 $ 6,028 $ 681 $ $ 687 $ 9,069 $ 23,699
2903-NDD- Community Development Block Grant $ - $ - $ 984 $ 17,096 $ 2,749 $ $ 20,828
2907-CMO- American Rescue Plan Act (ARPA) $ 28,382 $ 23,652 $ 1,967 $ $ 5,842 $ 4,902 $ 64,745
2911-CDD- Building Homes and Jobs Act $ 12 $ 10 $ 25 $ $ 344 $ $ 391
2912-CDD- State Housing Grant $ 5 $ 4 $ 277 $ $ $ $ 287
2920-NDD- Federal Grant - General $ - $ - $ 227 $ $ $ $ 227
3300-CIP- General Improvement CIP Projects $ 19,059 $ 15,883 $ 4,716 $ $ 10,653 $ $ 50,310
3500-CIP- Parks CIP Projects $ 29,466 $ 24,555 $ 4,363 $ $ 10,996 $ $ 69,380
3600-CIP-Streets CIP Projects $ 74,012 $ 61,676 $ 6,254 $ $ 17,182 $ $ 159,124
3700-CIP- Public Art CIP $ 2,044 $ 1,703 $ 681 $ $ 2,749 $ $ 7,177
4103-NDD- Community Park Improvements $ $ - $ 202 $ $ 344 $ $ 545
4104-NDD- Neighborhood Park Improvements $ 111 $ 92 $ 25 $ $ $ $ 228
4201-NDD- Fire Impact Fees $ - $ - $ 25 $ $ $ $ 25
4301-NDD- West Dublin Transportation Impact Fee $ 549 $ 457 $ - $ $ $ $ 1,006
4302-NDD- East Dublin Transportation Impact Fee $ $ $ 25 $ $ $ $ 25
4306-NDD- Tri-Valley Transportation Fee $ $ - $ 252 $ $ $ $ 252
5102-NDD- CFD 2015-1 lmprov. Area 1 $ 5,533 $ 4,611 $ 681 $ $ 1,718 $ $ 12,544
5171-NDD- CERBT (OPEB) Trust $ 13,679 $ 11,399 $ 555 $ $ $ $ 25,633
5301-PWD- Fallon Village GHAD $ 6,587 $ 5,489 $ 706 $ $ 1,718 $ 490 $ 14,990
5302-PWD- Schaefer Ranch GHAD $ 7,026 $ 5,855 $ 605 $ $ 1,031 $ 490 $ 15,007
5321-PWD- Fallon Crossing $ 4,127 $ 3,440 $ 277 $ $ 687 $ 245 $ 8,777
5990-NDD- Customer Service Committee $ $ $ 252 $ $ $ $ 252
6105-NDD- Vehicles Replacement $ 5,752 $ 4,793 $ 353 $ $ 4,811 $ $ 15,709
6205-NDD- Facilities Replacement $ 733 $ 611 $ 50 $ $ 344 $ $ 1,738
6305-NDD- Equipment Replacement $ 9,865 $ 8,221 $ 277 $ $ 3,436 $ - $ 21,800
6605-CMO- Information Systems Fund $ 45,864 $ 38,220 $ 11,424 $ $ 17,525 $ 39,218 $ 152,251
6901-NDD- Retiree Health $ 13,068 $ 10,890 $ 8,372 $ - $ $ - $ 32,330
Total $ 1,008,650 $ 840,542 $336,217 $ 168,108 $ 168,108 $ 504,325 $ 3,025,950
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
10 Public Works Administration
Public Works Administration is responsible for managerial and administrative oversight of all Public Works programs within
the City. The cost for Public Works Administration is allocated to Receiving Departments as follows
Personnel Support — represents costs associated with general managerial support provided to all staff within Public
Works. These costs have been allocated based on the number of full-time employees (FTE) per Public Works
Program.
Fiscal Support — represents costs associated with general administrative support provided to all staff within Public
Works. These costs have been allocated based on the dollar value of budgeted expenditures per Public Works
Program$.
The chart on the following page illustrates the functions and measures used to allocate the Public Works' costs. The top
tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
8 Large one-time expenditures (i.e., taxes, transfers, interest, etc.) were excluded as the large dollar amount does not accurately represent time spent in support of the associated
department.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
PUBLIC WORKS ADMINISTRATION
i
1 1
Personnel Support Fiscal Support
# of FTE per PW Sub Program
$ of Budgeted Exp per PW Sub
Program
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-PWD-6000 Public Works Administration
First Second
Allocation Allocation Total
Departmental Expenditures $ 1,882,031 $ 1,882,031
Total Deductions $ - $
Incoming Costs
1001-NDD-0010 Non -Departmental $ 76,162 $ 1,381 $ 77,543
1001-CCO-1000 City Council $ 16,088 $ 3,810 $ 19,898
1001-CMO-1100 City Manager $ 66,741 $ 13,956 $ 80,698
1001-CMO-1200 City Clerk $ 36,203 $ 13,504 $ 49,707
1001-CMO-1300 Human Resources $ 66,933 $ 13,511 $ 80,444
1001-CMO-1310 Risk Management $ 61,237 $ 93 $ 61,330
1001-CMO-1600 Communications $ 24,929 $ 2,746 $ 27,675
1001-CAO-1900 City Attorney $ 9,376 $ 584 $ 9,960
1001-ASD-2000 Finance $ 71,001 $ 6,647 $ 77,648
1001-PWD-6311 City Hall $ 58,847 $ 58,847
Total Incoming Costs $ 428,671 $ 115,077 $ 543,749
Total Cost Adjustments $ $
Total Costs to be Allocated $ 2,310,702 $ 115,077 $ 2,425,779
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-PWD-6000 Public Works Administration
Personnel
Expense Type Expense ($) Personnel Fiscal
Support Support
Salary $ 766,771 $ 383,386 $ 383,386
Benefits $ 253,950 $ 126,975 $ 126,975
Subtotal Personnel Cost $ 1,020,721 $ 510,361 $ 510,361
Operating Services & Supplies
Professional & Contract Services $ 59,160 $ 29,580 $ 29,580
Supplies $ 54,149 $ 27,075 $ 27,075
ISF $ 671,873 $ 335,937 $ 335,937
Furniture & Equipment $ 76,127 $ 38,064 $ 38,064
Subtotal Operating Cost $ 861,310 $ 430,655 $ 430,655
DEPARTMENTAL EXPENDITURES $ 1,882,031 $ 941,015 $ 941,015
Disallowed Costs
Subtotal Disallowed Costs $ $ - $
Cost Adjustments
Subtotal Cost Adjustments $ $ - $ -
FUNCTIONAL COST $ 1,882,031 $ 941,015 $ 941,015
First Allocation
Incoming - All Others $ 428,671 $ 214,336 $ 214,336
Reallocate Adm in Costs $ - $ - $
Unallocated Costs $ - $ - $
Subtotal of First Allocation $ 2,310,702 $ 1,155,351 $ 1,155,351
Second Allocation
Incoming - All Others $ 115,077 $ 57,539 $ 57,539
Reallocate Adm in Costs $ - $ - $
Unallocated Costs $ - $ - $
Subtotal of Second Allocation $ 115,077 $ 57,539 $ 57,539
TOTAL ALLOCATED
$ 2,425,779 $ 1,212,890 $ 1,212,890
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-PWD-6000 Public Works Administration
ALLOCATION DETAIL
Personnel Support
1001-PWD-6100 Engineering
1001-PWD-6110 Capital Improvement Program
1001-PWD-6120 Development
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6231 AVI Franchise Agreement
1001-PWD-6300 Maintenance
2302-PWD- Measure D
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
Total
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
0.75 4.717% $ 54,498 $ 54,498 $ 2,714 $ 57,212
4.00 25.157% $ 290,654 $ 290,654 $ 14,475 $ 305,129
4.05 25.472% $ 294,288 $ 294,288 $ 14,656 $ 308,944
2.75 17.296% $ 199,825 $ 199,825 $ 9,952 $ 209,776
1.35 8.491% $ 98,096 $ 98,096 $ 4,885 $ 102,981
0.10 0.629% $ 7,266 $ 7,266 $ 362 $ 7,628
2.00 12.579% $ 145,327 $ 145,327 $ 7,238 $ 152,565
0.65 4.088% $ 47,231 $ 47,231 $ 2,352 $ 49,584
0.10 0.629% $ 7,266 $ 7,266 $ 362 $ 7,628
0.10 0.629% $ 7,266 $ 7,266 $ 362 $ 7,628
0.05 0.314% $ 3,633 $ 3,633 $ 181 $ 3,814
15.90 100.000% $ 1,155,351 $ $ 1,155,351 $ 57,539 $ 1,212,890
Allocation Basis: # of FTE per PW Sub Program
Source of Allocation: Personnel Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-PWD-6000 Public Works Administration
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
Fiscal Support
1001-PWD-6311 City Hall 890,253.98 4.032% $ 46,585 $ 46,585 $ 2,320 $ 48,905
1001-PWD-6005 Insurance Claims 243,944.05 1.105% $ 12,765 $ 12,765 $ 636 $ 13,401
1001-PWD-6010 150,000.00 0.679% $ 7,849 $ 7,849 $ 391 $ 8,240
1001-PWD-6100 Engineering 206,582.56 0.936% $ 10,810 $ 10,810 $ 538 $ 11,348
1001-PWD-6110 Capital Improvement Program 632,805.00 2.866% $ 33,113 $ 33,113 $ 1,649 $ 34,762
1001-PWD-6120 Development 1,043,095.06 4.724% $ 54,583 $ 54,583 $ 2,718 $ 57,301
1001-PWD-6130 Transportation 575,450.27 2.606% $ 30,112 $ 30,112 $ 1,500 $ 31,612
1001-PWD-6200 Environment & Sustainability 292,000.00 1.323% $ 15,280 $ 15,280 $ 761 $ 16,041
1001-PWD-6210 Climate Action Plan 1,000.00 0.005% $ 52 $ 52 $ 3 $ 55
1001-PWD-6220 Public Outreach & Events 500.00 0.002% $ 26 $ 26 $ 1 $ 27
1001-PWD-6230 Solid Waste Programs 100,000.00 0.453% $ 5,233 $ 5,233 $ 261 $ 5,493
1001-PWD-6231 AVI Franchise Agreement 28,248.00 0.128% $ 1,478 $ 1,478 $ 74 $ 1,552
1001-PWD-6240 Stormwater Programs 532,049.49 2.410% $ 27,841 $ 27,841 $ 1,387 $ 29,227
1001-PWD-6300 Maintenance 1,453,095.66 6.581% $ 76,037 $ 76,037 $ 3,787 $ 79,824
1001-PWD-6312 Cultural Arts Center 64,400.00 0.292% $ 3,370 $ 3,370 $ 168 $ 3,538
1001-PWD-6313 Heritage Museums 151,254.47 0.685% $ 7,915 $ 7,915 $ 394 $ 8,309
1001-PWD-6314 Maintenance Corp Yard 144,234.07 0.653% $ 7,547 $ 7,547 $ 376 $ 7,923
1001-PWD-6315 Senior Center 226,967.42 1.028% $ 11,877 $ 11,877 $ 591 $ 12,468
1001-PWD-6316 Shannon Community Center 269,229.57 1.219% $ 14,088 $ 14,088 $ 702 $ 14,790
1001-PWD-6317 The Wave 865,560.00 3.920% $ 45,293 $ 45,293 $ 2,256 $ 47,548
1001-PWD-6320 Parks 144,761.33 0.656% $ 7,575 $ 7,575 $ 377 $ 7,952
1001-PWD-6321 Community/Sports Parks 2,989,803.00 13.541% $ 156,450 $ 156,450 $ 7,791 $ 164,241
1001-PWD-6322 Historic/Nature Parks 145,120.75 0.657% $ 7,594 $ 7,594 $ 378 $ 7,972
1001-PWD-6323 Neighborhood Parks 1,196,652.00 5.420% $ 62,618 $ 62,618 $ 3,118 $ 65,737
1001-PWD-6330 Streets 69,574.40 0.315% $ 3,641 $ 3,641 $ 181 $ 3,822
1001-PWD-6331 Bridges 52,500.00 0.238% $ 2,747 $ 2,747 $ 137 $ 2,884
1001-PWD-6332 Landscaping 1,079,727.00 4.890% $ 56,500 $ 56,500 $ 2,814 $ 59,313
1001-PWD-6334 Sidewalks 250,000.00 1.132% $ 13,082 $ 13,082 $ 652 $ 13,733
1001-PWD-6336 Streetlights 21,520.00 0.097% $ 1,126 $ 1,126 $ 56 $ 1,182
1001-PWD-6337 Traffic Signals 174,045.00 0.788% $ 9,107 $ 9,107 $ 454 $ 9,561
1001-PWD-6338 Street Tree Maintenance 377,350.00 1.709% $ 19,746 $ 19,746 $ 983 $ 20,729
1001-PWD-6339 Signs 86,350.00 0.391% $ 4,518 $ 4,518 $ 225 $ 4,744
1001-PWD-6341 Street Sweeping 410,000.00 1.857% $ 21,454 $ 21,454 $ 1,068 $ 22,523
1001-PWD-6342 City Vehicles 86,000.00 0.390% $ 4,500 $ 4,500 $ 224 $ 4,724
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1001-PWD-6000 Public Works Administration
ALLOCATION DETAIL
1001-PWD-6343 Special Events
1001-PWD-6350 Public Safety Complex
1001-PWD-6351 Police Services
1001-PWD-6352 Grounds
1001-PWD-6358 Fire Administration PSC
1001-PWD-6360 Fire Station Maint
1001-PWD-6362 Fire Station 16
1001-PWD-6363 Fire Station 17
1001-PWD-6364 Fire Station 18
1001-PWD-6365 Fire Vehicle Maintenace Facility
1001-PWD-6370 Library
1001-PWD-6381 DSRSD
1001-PWD-6382 Camp Parks - Muni Services
1009-PWD- Developer Deposit
2106-PWD- Traffic Safety
2201-PWD- State Gas Tax
2212-PWD- ACTC - Vehicle Registration Fee
2215-PWD- Measure BB -Bike & Ped
2302-PWD- Measure D
2303-PWD- Garbage Service Fund
2304-PWD- Local Recycling Fund
2323-PWD- Dublin / Dougherty
2324-PWD- Village Parkway
2701-PWD- Street Light District 1983-1
2702-PWD- Landscape District Stagecoach 1983-1
2703-PWD- Landscape District Dougherty 1986-1
2704-PWD- Landscape District Santa Rita 1997-1
2705-PWD- Landscape District East Dublin 1999-1
2710-PWD- Dublin Crossing-CFD Series 2017
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
Total
Allocation Basis:
Source of Allocation:
Allocation
Units
336,690.00
73,553.00
277,089.10
26,670.00
81,400.00
25,473.00
91,921.78
103,637.98
99,031.58
356.00
458,049.00
120,810.00
823,000.00
646,590.50
103,462.60
111,236.00
100,000.00
20,224.80
614,976.79
1,000.00
89,572.29
11,800.00
11,800.00
373,472.55
261,166.34
132,821.05
362,007.55
283,694.55
31,814.54
539,024.00
574,958.00
337,764.00
22,079,140.08
Allocated Gross
Percent Allocation
1.525% $ 17,618
0.333% $ 3,849
1.255% $ 14,499
0.121% $ 1,396
0.369% $ 4,259
0.115% $ 1,333
0.416% $ 4,810
0.469% $ 5,423
0.449% $ 5,182
0.002% $ 19
2.075% $ 23,969
0.547% $ 6,322
3.728% $ 43,066
2.929% $ 33,835
0.469% $ 5,414
0.504% $ 5,821
0.453% $ 5,233
0.092% $ 1,058
2.785% $ 32,180
0.005% $ 52
0.406% $ 4,687
0.053% $ 617
0.053% $ 617
1.692% $ 19,543
1.183% $ 13,666
0.602% $ 6,950
1.640% $ 18,943
1.285% $ 14,845
0.144% $ 1,665
2.441 % $ 28,206
2.604% $ 30,086
1.530% $ 17,674
100.000% $ 1,155,351
$ of Budget Expenditures per PW Sub Program
Budget File
Direct First Second
Billed Allocation Allocation Total
$ 17,618 $ 877 $ 18,496
$ 3,849 $ 192 $ 4,041
$ 14,499 $ 722 $ 15,222
$ 1,396 $ 70 $ 1,465
$ 4,259 $ 212 $ 4,472
$ 1,333 $ 66 $ 1,399
$ 4,810 $ 240 $ 5,050
$ 5,423 $ 270 $ 5,693
$ 5,182 $ 258 $ 5,440
$ 19 $ 1 $ 20
$ 23,969 $ 1,194 $ 25,162
$ 6,322 $ 315 $ 6,637
$ 43,066 $ 2,145 $ 45,210
$ 33,835 $ 1,685 $ 35,520
$ 5,414 $ 270 $ 5,684
$ 5,821 $ 290 $ 6,111
$ 5,233 $ 261 $ 5,493
$ 1,058 $ 53 $ 1,111
$ 32,180 $ 1,603 $ 33,783
$ 52 $ 3 $ 55
$ 4,687 $ 233 $ 4,921
$ 617 $ 31 $ 648
$ 617 $ 31 $ 648
$ 19,543 $ 973 $ 20,516
$ 13,666 $ 681 $ 14,347
$ 6,950 $ 346 $ 7,296
$ 18,943 $ 943 $ 19,886
$ 14,845 $ 739 $ 15,584
$ 1,665 $ 83 $ 1,748
$ 28,206 $ 1,405 $ 29,611
$ 30,086 $ 1,498 $ 31,585
$ 17,674 $ 880 $ 18,555
$ $ 1,155,351 $ 57,539 $ 1,212,890
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-PWD-6000 Public Works Administration
1001-PWD-6311
1001-PWD-6005
1001-PWD-6010
1001-PWD-6100
1001-PWD-6110
1001-PWD-6120
1001-PWD-6130
1001-PWD-6200
1001-PWD-6210
1001-PWD-6220
1001-PWD-6230
1001-PWD-6231
1001-PWD-6240
1001-PWD-6300
1001-PWD-6312
1001-PWD-6313
1001-PWD-6314
1001-PWD-6315
1001-PWD-6316
1001-PWD-6317
1001-PWD-6320
1001-PWD-6321
1001-PWD-6322
1001-PWD-6323
1001-PWD-6330
1001-PWD-6331
1001-PWD-6332
1001-PWD-6334
1001-PWD-6336
1001-PWD-6337
City Hall
Insurance Claims
Engineering
Capital Improvement Program
Development
Transportation
Environment & Sustainability
Climate Action Plan
Public Outreach & Events
Solid Waste Programs
AVI Franchise Agreement
Stormwater Programs
Maintenance
Cultural Arts Center
Heritage Museums
Maintenance Corp Yard
Senior Center
Shannon Community Center
The Wave
Parks
Community/Sports Parks
Historic/Nature Parks
Neighborhood Parks
Streets
Bridges
Landscaping
Sidewalks
Streetlights
Traffic Signals
Personnel
Support
57,212
305,129
308,944
209,776
102,981
7,628
152,565
Fiscal
Support Total
$ 48,905 $ 48,905
$ 13,401 $ 13,401
$ 8,240 $ 8,240
$ 11,348 $ 68,560
$ 34,762 $ 339,892
$ 57,301 $ 366,245
$ 31,612 $ 241,388
$ 16,041 $ 119,022
$ 55 $ 55
$ 27 $ 27
$ 5,493 $ 5,493
$ 1,552 $ 9,180
$ 29,227 $ 29,227
$ 79,824 $ 232,389
$ 3,538 $ 3,538
$ 8,309 $ 8,309
$ 7,923 $ 7,923
$ 12,468 $ 12,468
$ 14,790 $ 14,790
$ 47,548 $ 47,548
$ 7,952 $ 7,952
$ 164,241 $ 164,241
$ 7,972 $ 7,972
$ 65,737 $ 65,737
$ 3,822 $ 3,822
$ 2,884 $ 2,884
$ 59,313 $ 59,313
$ 13,733 $ 13,733
$ 1,182 $ 1,182
$ 9,561 $ 9,561
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-PWD-6000 Public Works Administration
Personnel Fiscal
Support Support Total
1001-PWD-6338 Street Tree Maintenance $ $ 20,729 $ 20,729
1001-PWD-6339 Signs $ $ 4,744 $ 4,744
1001-PWD-6341 Street Sweeping $ $ 22,523 $ 22,523
1001-PWD-6342 City Vehicles $ - $ 4,724 $ 4,724
1001-PWD-6343 Special Events $ - $ 18,496 $ 18,496
1001-PWD-6350 Public Safety Complex $ - $ 4,041 $ 4,041
1001-PWD-6351 Police Services $ $ 15,222 $ 15,222
1001-PWD-6352 Grounds $ $ 1,465 $ 1,465
1001-PWD-6358 Fire Administration PSC $ $ 4,472 $ 4,472
1001-PWD-6360 Fire Station Maint $ $ 1,399 $ 1,399
1001-PWD-6362 Fire Station 16 $ - $ 5,050 $ 5,050
1001-PWD-6363 Fire Station 17 $ $ 5,693 $ 5,693
1001-PWD-6364 Fire Station 18 $ $ 5,440 $ 5,440
1001-PWD-6365 Fire Vehicle Maintenace Facility $ $ 20 $ 20
1001-PWD-6370 Library $ $ 25,162 $ 25,162
1001-PWD-6381 DSRSD $ $ 6,637 $ 6,637
1001-PWD-6382 Camp Parks - Muni Services $ - $ 45,210 $ 45,210
1009-PWD- Developer Deposit $ $ 35,520 $ 35,520
2106-PWD- Traffic Safety $ $ 5,684 $ 5,684
2201-PWD- State Gas Tax $ $ 6,111 $ 6,111
2212-PWD- ACTC - Vehicle Registration Fee $ $ 5,493 $ 5,493
2215-PWD- Measure BB -Bike & Ped $ $ 1,111 $ 1,111
2302-PWD- Measure D $ 49,584 $ 33,783 $ 83,367
2303-PWD- Garbage Service Fund $ $ 55 $ 55
2304-PWD- Local Recycling Fund $ $ 4,921 $ 4,921
2323-PWD- Dublin / Dougherty $ $ 648 $ 648
2324-PWD- Village Parkway $ $ 648 $ 648
2701-PWD- Street Light District 1983-1 $ $ 20,516 $ 20,516
2702-PWD- Landscape District Stagecoach 1983-1 $ - $ 14,347 $ 14,347
2703-PWD- Landscape District Dougherty 1986-1 $ $ 7,296 $ 7,296
2704-PWD- Landscape District Santa Rita 1997-1 $ $ 19,886 $ 19,886
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-PWD-6000 Public Works Administration
2705-PWD- Landscape District East Dublin 1999-1
2710-PWD- Dublin Crossing-CFD Series 2017
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
Total
Personnel
Support
$
$
$ 7,628
$ 7,628
$ 3,814
$ 1,212,890
Fiscal
Support Total
$ 15,584 $ 15,584
$ 1,748 $ 1,748
$ 29,611 $ 37,239
$ 31,585 $ 39,213
$ 18,555 $ 22,369
$ 1,212,890 $ 2,425,779
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
11 City Hall Maintenance
City Hall Maintenance is responsible for the routine maintenance and upkeep of the Civic Center, which houses the City's
administrative offices. The costs for City Hall Maintenance are allocated to Receiving Departments as follows
City Hall Maintenance — represents costs associated with maintenance and upkeep of the Civic Center. These costs
have been allocated based on square footage of City Hall Occupied per Sub -Program.
The chart on the following page illustrates the functions and measures used to allocate City Hall Maintenance costs. The
top tier shows the Central Service department, the second tier shows the functions developed, and the third tier shows the
measures used to allocate costs citywide. The pages following the chart provide an aggregate picture of the department's
expenses, a function -by -function breakdown of expenses, each function's allocation, and an allocation summary.
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
CITY HALL MAINTENANCE
City Hall Maintenance
Sq. Ft. of City Hall Occupied per
Sub -Program
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
COSTS TO BE ALLOCATED
1001-PWD-6311 City Hall
First Second
Allocation Allocation Total
Departmental Expenditures $ 890,254 $ 890,254
Total Deductions $ - $
Incoming Costs
1001-CMO-1100 City Manager $ 5,542 $ 1,140 $ 6,682
1001-ASD-2000 Finance $ 29,831 $ 2,650 $ 32,481
1001-PWD-6000 Public Works Administration $ 46,585 $ 2,320 $ 48,905
Total Incoming Costs $ 81,959 $ 6,110 $ 88,069
Total Cost Adjustments $ $
Total Costs to be Allocated $ 972,213 $ 6,110 $ 978,323
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
DEPARTMENTAL EXPENSE DETAIL
1001-PWD-6311 City Hall
Expense Type Expense ($)
Personnel
City Hall
Maintenance
Subtotal Personnel Cost $ $
Operating Services & Supplies
Professional & Contract Services $ 579,534 $ 579,534
Supplies $ 13,986 $ 13,986
Services $ 10,924 $ 10,924
Utilities $ 285,810 $ 285,810
Subtotal Operating Cost $ 890,254 $ 890,254
DEPARTMENTAL EXPENDITURES $ 890,254 $ 890,254
Disallowed Costs i ill
Subtotal Disallowed Costs $ $
Cost Adjustment
Subtotal Cost Adjustments $ - $ -
FUNCTIONAL COS $ 890,254 890,254
First Allocation
Incoming - All Others $ 81,959 $ 81,959
ReallocateAdminCosts $ - $
Unallocated Costs $ - $
Subtotal of First Allocation $ 972,213 $ 972,213
Second Allocation
Incoming - All Others $ 6,110 $ 6,110
ReallocateAdminCosts $ - $
Unallocated Costs $ - $
Subtotal of Second Allocation $ 6,110 $ 6,110
TOTAL ALLOCATED $ 978,323 $ 978,323
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-PWD-6311 City Hall
ALLOCATION DETAIL
City Hall Maintenance
1001-CMO-1100 City Manager
1001-CMO-1200 City Clerk
1001-CMO-1300 Human Resources
1001-CMO-1600 Communications
1001-ASD-2000 Finance
1001-PWD-6000 Public Works Administration
1001-CMO-1500 Economic Development
1001-CMO-1810 Disaster Preparedness
1001-PWD-6100 Engineering
1001-PWD-6110 Capital Improvement Program
1001-PWD-6120 Development
1001-PWD-6130 Transportation
1001-PWD-6200 Environment & Sustainability
1001-PWD-6231 AVI Franchise Agreement
1001-PWD-6300 Maintenance
1001-PCS-7000 Parks & Community Services
1001-PCS-7010 Contracted Classes & Programs
1001-PCS-7011
1001-PCS-7012
1001-PCS-7100
1001-PCS-7113
1001-PCS-7120
1001-PCS-7210
1001-PCS-7220
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
1001-PCS-7306
1001-PCS-7310
Contracted Fitness & Wellness
Contracted Leisure
Community Events & Festivals
City Presented Performances
Arts Activities Admin
Heritage Ctr Programs Admin
Heritage Ctr Ops Admin
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Allocation
Units
Allocated Gross
Percent Allocation
2,700.44 5.125% $ 49,830
2,314.67 4.393% $ 42,712
1,800.30 3.417% $ 33,220
1,105.90 2.099% $ 20,407
4,063.52 7.713% $ 74,983
3,189.09 6.053% $ 58,847
1,080.18 2.050% $ 19,932
385.78 0.732% $ 7,119
385.78 0.732% $ 7,119
2,057.48 3.905% $ 37,966
2,083.20 3.954% $ 38,440
1,414.52 2.685% $ 26,102
694.40 1.318% $ 12,813
51.44 0.098% $ 949
1,028.74 1.953% $ 18,983
2,546.13 4.833% $ 46,983
180.03 0.342% $ 3,322
154.31 0.293% $ 2,847
102.87 0.195% $ 1,898
1,105.90 2.099% $ 20,407
25.72 0.049% $ 475
360.06 0.683% $ 6,644
257.19 0.488% $ 4,746
231.47 0.439% $ 4,271
231.47 0.439% $ 4,271
51.44 0.098% $ 949
180.03 0.342% $ 3,322
77.16 0.146% $ 1,424
128.59 0.244% $ 2,373
102.87 0.195% $ 1,898
154.31 0.293% $ 2,847
205.75 0.391% $ 3,797
Direct First
Billed Allocation
Second
Allocation Total
$ 49,830 $ 49,830
$ 42,712 $ 42,712
$ 33,220 $ 33,220
$ 20,407 $ 20,407
$ 74,983 $ 74,983
$ 58,847 $ 58,847
$ 19,932 $ 176 $ 20,108
$ 7,119 $ 63 $ 7,181
$ 7,119 $ 63 $ 7,181
$ 37,966 $ 335 $ 38,301
$ 38,440 $ 339 $ 38,780
$ 26,102 $ 230 $ 26,332
$ 12,813 $ 113 $ 12,927
$ 949 $ 8 $ 958
$ 18,983 $ 168 $ 19,150
$ 46,983 $ 415 $ 47,397
$ 3,322 $ 29 $ 3,351
$ 2,847 $ 25 $ 2,873
$ 1,898 $ 17 $ 1,915
$ 20,407 $ 180 $ 20,587
$ 475 $ 4 $ 479
$ 6,644 $ 59 $ 6,703
$ 4,746 $ 42 $ 4,788
$ 4,271 $ 38 $ 4,309
$ 4,271 $ 38 $ 4,309
$ 949 $ 8 $ 958
$ 3,322 $ 29 $ 3,351
$ 1,424 $ 13 $ 1,436
$ 2,373 $ 21 $ 2,394
$ 1,898 $ 17 $ 1,915
$ 2,847 $ 25 $ 2,873
$ 3,797 $ 34 $ 3,830
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-PWD-6311 City Hall
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
1001-PCS-7311 SeniorCtrRental 385.78 0.732% $ 7,119 $ 7,119 $ 63 $ 7,181
1001-PCS-7400 Family Programs Admin 180.03 0.342% $ 3,322 $ 3,322 $ 29 $ 3,351
1001-PCS-7401 After School Recreation 154.31 0.293% $ 2,847 $ 2,847 $ 25 $ 2,873
1001-PCS-7402 Full Day Camps 51.44 0.098% $ 949 $ 949 $ 8 $ 958
1001-PCS-7403 Half Day Camps 51.44 0.098% $ 949 $ 949 $ 8 $ 958
1001-PCS-7404 Student Union 180.03 0.342% $ 3,322 $ 3,322 $ 29 $ 3,351
1001-PCS-7405 Dublin L.E.A.D 51.44 0.098% $ 949 $ 949 $ 8 $ 958
1001-PCS-7410 PreSchool Admin 231.47 0.439% $ 4,271 $ 4,271 $ 38 $ 4,309
1001-PCS-7411 Shannon Preschool 102.87 0.195% $ 1,898 $ 1,898 $ 17 $ 1,915
1001-PCS-7413 PreSchool Camps 51.44 0.098% $ 949 $ 949 $ 8 $ 958
1001-PCS-7420 Shannon Ctr Facility Ops 77.16 0.146% $ 1,424 $ 1,424 $ 13 $ 1,436
1001-PCS-7421 Shannon Ctr Rental 154.31 0.293% $ 2,847 $ 2,847 $ 25 $ 2,873
1001-PCS-7500 Sports Admin 231.47 0.439% $ 4,271 $ 4,271 $ 38 $ 4,309
1001-PCS-7501 Adult Sports/Basketball 221.18 0.420% $ 4,081 $ 4,081 $ 36 $ 4,117
1001-PCS-7502 Adult Sports/Softball 221.18 0.420% $ 4,081 $ 4,081 $ 36 $ 4,117
1001-PCS-7503 Youth Sports/Basketball 154.31 0.293% $ 2,847 $ 2,847 $ 25 $ 2,873
1001-PCS-7504 Youth Sports/Tee Ball 25.72 0.049% $ 475 $ 475 $ 4 $ 479
1001-PCS-7505 Contracted Sports Programs 354.92 0.674% $ 6,549 $ 6,549 $ 58 $ 6,607
1001-PCS-7510 Other Facility Operations Admin 25.72 0.049% $ 475 $ 475 $ 4 $ 479
1001-PCS-7511 Stager Gym Rental 51.44 0.098% $ 949 $ 949 $ 8 $ 958
1001-PCS-7513 Civic Center Rentals 102.87 0.195% $ 1,898 $ 1,898 $ 17 $ 1,915
1001-PCS-7514 Library Rentals 128.59 0.244% $ 2,373 $ 2,373 $ 21 $ 2,394
1001-PCS-7515 Parks Rental 540.09 1.025% $ 9,966 $ 9,966 $ 88 $ 10,054
1001-PCS-7600 Aquatics Program Admin 488.65 0.927% $ 9,017 $ 9,017 $ 80 $ 9,096
1001-PCS-7601 Recreation Swimming 128.59 0.244% $ 2,373 $ 2,373 $ 21 $ 2,394
1001-PCS-7602 Competitive Swimming 180.03 0.342% $ 3,322 $ 3,322 $ 29 $ 3,351
1001-PCS-7603 Fitness Programs 205.75 0.391 % $ 3,797 $ 3,797 $ 34 $ 3,830
1001-PCS-7604 Swim Lessons 257.19 0.488% $ 4,746 $ 4,746 $ 42 $ 4,788
1001-PCS-7611 Waterpark Operations 668.68 1.269% $ 12,339 $ 12,339 $ 109 $ 12,448
1001-PCS-7612 Wave Concessions 25.72 0.049% $ 475 $ 475 $ 4 $ 479
1001-PCS-7620 Wave Facility Admin 257.19 0.488% $ 4,746 $ 4,746 $ 42 $ 4,788
1001-PCS-7621 Wave Facility Rental 180.03 0.342% $ 3,322 $ 3,322 $ 29 $ 3,351
1001-CDD-8200 Planning 4,963.67 9.421 % $ 91,593 $ 91,593 $ 808 $ 92,401
1001-CDD-8300 Building & Safety 3,857.78 7.322% $ 71,186 $ 71,186 $ 628 $ 71,814
2302-PWD- Measure D 334.34 0.635% $ 6,169 $ 6,169 $ 54 $ 6,224
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
1001-PWD-6311 City Hall
ALLOCATION DETAIL
Allocation Allocated Gross Direct First Second
Units Percent Allocation Billed Allocation Allocation Total
2901-CDD- Affordable Housing 951.58 1.806% $ 17,559 $ 17,559 $ 155 $ 17,714
2907-CMO- American Rescue Plan Act (ARPA) 514.37 0.976% $ 9,491 $ 9,491 $ 84 $ 9,575
5301-PWD- Fallon Village GHAD 51.44 0.098% $ 949 $ 949 $ 8 $ 958
5302-PWD- Schaefer Ranch GHAD 51.44 0.098% $ 949 $ 949 $ 8 $ 958
5321-PWD- Fallon Crossing 25.72 0.049% $ 475 $ 475 $ 4 $ 479
6605-CMO- Information Systems Fund 4,114.96 7.810% $ 75,932 $ 75,932 $ 670 $ 76,602
-- Other 1,250.00 2.373% $ 23,066 $ 23,066 $ 204 $ 23,269
Total 52,687.00 100.000% $ 972,213 $ - $ 972,213 $ 6,110 $978,323
Allocation Basis: Sq. Ft. of City Hall Occupied per Sub Program
Source of Allocation: Assest Report
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-PWD-6311 City Hall
1001-CMO-1100
1001-CMO-1200
1001-CMO-1300
1001-CMO-1600
1001-ASD-2000
1001-PWD-6000
1001-CMO-1500
1001-CMO-1810
1001-PWD-6100
1001-PWD-6110
1001-PWD-6120
1001-PWD-6130
1001-PWD-6200
1001-PWD-6231
1001-PWD-6300
1001-PCS-7000
1001-PCS-7010
1001-PCS-7011
1001-PCS-7012
1001-PCS-7100
1001-PCS-7113
1001-PCS-7120
1001-PCS-7210
1001-PCS-7220
1001-PCS-7300
1001-PCS-7301
1001-PCS-7302
1001-PCS-7303
1001-PCS-7304
1001-PCS-7305
City Manager
City Clerk
Human Resources
Communications
Finance
Public Works Administration
Economic Development
Disaster Preparedness
Engineering
Capital Improvement Program
Development
Transportation
Environment & Sustainability
AVI Franchise Agreement
Maintenance
Parks & Community Services
Contracted Classes & Programs
Contracted Fitness & Wellness
Contracted Leisure
Community Events & Festivals
City Presented Performances
Arts Activities Admin
Heritage Ctr Programs Admin
Heritage Ctr Ops Admin
Senior Programs Admin
Senior Program Trips and Tours
Senior Program Activities
Senior Program Lunch Program
Senior Program Special Events
Senior Volunteer Program
City Hall
Maintenance Total
$ 49,830 $ 49,830
$ 42,712 $ 42,712
$ 33,220 $ 33,220
$ 20,407 $ 20,407
$ 74,983 $ 74,983
$ 58,847 $ 58,847
$ 20,108 $ 20,108
$ 7,181 $ 7,181
$ 7,181 $ 7,181
$ 38,301 $ 38,301
$ 38,780 $ 38,780
$ 26,332 $ 26,332
$ 12,927 $ 12,927
$ 958 $ 958
$ 19,150 $ 19,150
$ 47,397 $ 47,397
$ 3,351 $ 3,351
$ 2,873 $ 2,873
$ 1,915 $ 1,915
$ 20,587 $ 20,587
$ 479 $ 479
$ 6,703 $ 6,703
$ 4,788 $ 4,788
$ 4,309 $ 4,309
$ 4,309 $ 4,309
$ 958 $ 958
$ 3,351 $ 3,351
$ 1,436 $ 1,436
$ 2,394 $ 2,394
$ 1,915 $ 1,915
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-PWD-6311 City Hall
1001-PCS-7306
1001-PCS-7310
1001-PCS-7311
1001-PCS-7400
1001-PCS-7401
1001-PCS-7402
1001-PCS-7403
1001-PCS-7404
1001-PCS-7405
1001-PCS-7410
1001-PCS-7411
1001-PCS-7413
1001-PCS-7420
1001-PCS-7421
1001-PCS-7500
1001-PCS-7501
1001-PCS-7502
1001-PCS-7503
1001-PCS-7504
1001-PCS-7505
1001-PCS-7510
1001-PCS-7511
1001-PCS-7513
1001-PCS-7514
1001-PCS-7515
1001-PCS-7600
1001-PCS-7601
1001-PCS-7602
1001-PCS-7603
1001-PCS-7604
1001-PCS-7611
Contracted Senior Classes
Senior Ctr Facility Ops Admin
Senior Ctr Rental
Family Programs Admin
After School Recreation
Full Day Camps
Half Day Camps
Student Union
Dublin L.E.A.D
PreSchool Admin
Shannon Preschool
PreSchool Camps
Shannon Ctr Facility Ops
Shannon Ctr Rental
Sports Admin
Adult Sports/Basketball
Adult Sports/Softball
Youth Sports/Basketball
Youth Sports/Tee Ball
Contracted Sports Programs
Other Facility Operations Admin
Stager Gym Rental
Civic Center Rentals
Library Rentals
Parks Rental
Aquatics Program Admin
Recreation Swimming
Competitive Swimming
Fitness Programs
Swim Lessons
Waterpark Operations
City Hall
Maintenance
$ 2,873
$ 3,830
$ 7,181
$ 3,351
$ 2,873
$ 958
$ 958
$ 3,351
$ 958
$ 4,309
$ 1,915
$ 958
$ 1,436
$ 2,873
$ 4,309
$ 4,117
$ 4,117
$ 2,873
$ 479
$ 6,607
$ 479
$ 958
$ 1,915
$ 2,394
$ 10,054
$ 9,096
$ 2,394
$ 3,351
$ 3,830
$ 4,788
$ 12,448
Total
$ 2,873
$ 3,830
$ 7,181
$ 3,351
$ 2,873
$ 958
$ 958
$ 3,351
$ 958
$ 4,309
$ 1,915
$ 958
$ 1,436
$ 2,873
$ 4,309
$ 4,117
$ 4,117
$ 2,873
$ 479
$ 6,607
$ 479
$ 958
$ 1,915
$ 2,394
$ 10,054
$ 9,096
$ 2,394
$ 3,351
$ 3,830
$ 4,788
$ 12,448
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FY24 FULL COST ALLOCATION PLAN CITY OF DUBLIN, CA
ALLOCATION SUMMARY
1001-PWD-6311 City Hall
1001-PCS-7612 Wave Concessions
1001-PCS-7620 Wave Facility Admin
1001-PCS-7621 Wave Facility Rental
1001-CDD-8200 Planning
1001-CDD-8300 Building & Safety
2302-PWD- Measure D
2901-CDD-Affordable Housing
2907-CMO- American Rescue Plan Act (ARPA)
5301-PWD- Fallon Village GHAD
5302-PWD- Schaefer Ranch GHAD
5321-PWD- Fallon Crossing
6605-CMO- Information Systems Fund
-- Other
City Hall
Maintenance
$ 479
$ 4,788
$ 3,351
$ 92,401
$ 71,814
$ 6,224
$ 17,714
$ 9,575
$ 958
$ 958
$ 479
$ 76,602
$ 23,269
Total $ 978,323
Total
$ 479
$ 4,788
$ 3,351
$ 92,401
$ 71,814
$ 6,224
$ 17,714
$ 9,575
$ 958
$ 958
$ 479
$ 76,602
$ 23,269
$ 978,323
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Attachment 3
Subsidized Fee Recommendations
Section
Item / Service Description / Unit
2024 Full Cost
Current Fee
(Info oOnly)
Proposed 2024
Fee
Reason
2023 Revenue at Full Revenue at
Volume Cost Proposed Fee
Net Subsidy
Building & Safety Division
Building & Safety Division
Building & Safety Division
Building & Safety Division
Building & Safety Division
Building & Safety Division
Building & Safety Division
Building & Safety Division
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Planning
Housing
Police
Police
Police
General
Finance
Finance
Finance
Finance
Finance
Finance
$0-$500
HVAC System
Water Heater
Solar System - Residential Rooftop Photovoltaic (Up to 15Kw) as
defined
by Government Code 66015
Flat
Per system
Per permit
Per permit
Each Kw above 15 of fraction
Solar Panel - Non -Residential Rooftop Photovoltaic (above 251 Kw) thereof
Solar Panel - Non -Residential Rooftop Photovoltaic (up to 50 Kw) Per Permit
Solar Panel - Non -Residential Rooftop Photovoltaic (51 Kw-250 Kw) Per kilowatt between 51-250
Solar Panel - Non -Residential Rooftop Photovoltaic (above 251 Kw) Per kilowatt above 251
Minor Use Permit (Including Major Amendments)
Minor Use Permit - Minor Amendment
Conditional Use Permit
Conditional Use Permit - Minor Amendment (Administrative
Determination)
Conditional Use Permit - Time Extension (Administrative
Determination)
Conditional Use Permit - Time Extension (Planning Commission
Determination)
Temporary Use Permit - Minor
Accommodations for persons with disabilities Review
Zoning Clearance -General
Per application
Per application
Per application
Per request
Per request
Per request
Per application
Per application
Per application
Site Development Review- Single Sign (Master Sign Program is
handled as a Site Development Review -General) Per Sign
Site Development Review Waiver Per request
Site Development Review -Time Extension (Administrative
Determination) Per request
Site Development Review -Time Extension (Planning Commission
Determination) Per request
Planned Development Minor Amendment -(Administrative
Determination) Per application
Appeal of Action by member of public (non -applicant) Per appeal
Estoppel Certificate - Development Agreement Per certificate
Heritage Tree Removal Permit per application
Preparation of Mailing Address Labels (Noticing Requirements) Per set of labels
Building division permit referral Per application
Below Market Rate Unit - Refinance Administrative Fee Per Request
Police Report / Inspection Verification Per report
Records Subpoena (Subpoena Duces Tecum) Ca. Govt Code 6254(f)
(1)
and (2) Per Response
Towed/Stored Vehicle Release Per Vehicle
Passport Photo Fee Per Photo
Annual Business Registration (License) Per Registration
New Business Registration (License) - Inside Per Business
New Business Registration (License) - Outside Per Business
Business License Transfer Per Transfer
Duplicate Business License Per Replacement
Delinquent Business License Processing Fee Per License
$ 50 $
$ 243 $
$ 111 $
160 $
297 $
181 $
50 Health & Safety
250 Health & Safety
150 Health & Safety
$ 450 $ 460 $ 450 State Law
$ 15 $ 16 $ 15 State Law
$ 1,000 $ 1,647 $ 1,000 State Law
$ 7 $ 10 $ 7 State Law
$ 5 $ 8 $ 5 State Law
$ 1,199 $ 5,322 $ 1,331 Health & Safety
$ 299 $ 3,975 $ 788 Health & Safety
$ 1,798 $ 9,992 $ 2,498 Health & Safety
$ 599 $ 5,629 $ 788 Health & Safety
$ 419 $ 910 $ 227 Health & Safety
$ 1,798 $ 5,036 $ 1,259 Health & Safety
$ 299 $ 851 $ 213 Health & Safety
No Fee $ 673 No Fee Health & Safety
$ 89 $ 505 $ 126 Health & Safety
$ 389 $ 673 $ 505 Health & Safety
$ 419 $ 876 $ 657 Health & Safety
$ 269 $ 910 $ 277 Health & Safety
$ 1,349 $ 5,036 $ 1,388 Health & Safety
$ 613 $ 2,575 $ 644 Health & Safety
$ 239 $ 5,098 $ 246 Health & Safety
$ 279 $ 296 $ 287 Health & Safety
$ 299 $ 1,549 $ 308 Health & Safety
$ 77 $ 598 $ 79 Health & Safety
$ 163 $ 253 $ 168 Health & Safety
$ 1,140 $ 1,184 $ 675 Health & Safety
$ 5 $ 69 $ 5 State Law
$ 15 $ 158 $ 15
$ 100 $ 94 $ 90
New $ 31 $ 20
$ 29 $ 88 $ 29
$ 106 $ 180 $ 106
$ 106 $ 145 $ 106
$ 70 $ 76 $ 70
$ 26 $ 38 $ 26
$ 29 $ 17 $ 29
State Law
Feasibility of Collection
Impact on demand
City Public Policy/Objectives
City Public Policy/Objectives
City Public Policy/Objectives
City Public Policy/Objectives
City Public Policy/Objectives
City Public Policy/Objectives
18 $ 2,886 $
471 $ 140,041 $
258 $ 46,698 $
903 $ 415,595 $
18 $
292 $
2 $ 10,644 $
4 $ 39,968 $
900 $
117,750 $
38,700 $
1,986
22,291
7,998
406,350 $ 9,245
270 $
22
2,661 $ 7,983
9,992 $ 29,976
12 $ 10,214 $ 2,553 $ 7,660
11 $ 5,556 $ 1,389 $ 4,167
4 $ 2,694 $ 2,020 $ 674
35 $ 30,652 $ 22,995 $ 7,657
3 $ 4,648 $
141 $ 35,610 $
680 $ 47,244 $
33 $ 5,204 $
2367 $ 208,427 $
229 $ 41,120 $
425 $ 61,633 $
923 $ 3,725
23,688 $ 11,922
3,400 $ 43,844
495 $ 4,709
68,643 $ 139,784
24,274 $ 16,846
45,050 $ 16,583
City of Dublin
User Fee Cost Recovery Policy
(Resolution — Exhibit A)
Attachment 4
Measuring the cost of government services is useful for a variety of purposes, including setting user
fees and performance measurement/benchmarking.
Ongoing Review
It is planned that a comprehensive user fee study should be conducted at least every five years to
assure that user fees reflect the City's underlying costs. The last such study was completed in fiscal
year 2011-12.
Annual Increase
User fees established as part of a Master Fee Schedule will be increased each July 1 to keep pace with
increases in the City's costs. In years between comprehensive user fee studies, the increase should be
calculated based on changes in the preceding December Consumer Price Index (Bureau of Labor
Statistics, San Francisco -Oakland Urban Wage Earners and Clerical Workers). The resulting
calculation for each fee shall be rounded down to the nearest whole dollar.
Applicability
This User Fee Cost Recovery Policy applies to all general user fees and charges for services
established in accordance with an adopted Master Fee Schedule. Parks & Community Services shall
establish its program related fees in accordance with the Parks & Community Services Pricing Policy
as originally adopted September 21, 2010 and as may be subsequently amended. Impact Fees which
fund capital improvements are not covered by this policy.
Cost Recovery Levels
Costs should not be the sole consideration in determining how much the City will charge for services it
provides. However, absent reasons to the contrary, the City will set user fees at a level to recover the
total cost of delivering the related services, including direct costs, departmental administration costs,
and City-wide indirect costs. Offsetting revenues should be considered when determining the total
cost.
Revenue from each user fee should not exceed the related reasonable total cost of providing the related
services.
It is appropriate for certain user fees to be established at a level below the related total cost of
delivering the related services. The following factors will be considered when determining the
appropriate cost recovery level:
• Community -wide vs. special benefit - The use of general purpose revenue is appropriate for
community -wide services while user fees are appropriate for services that are of special benefit
to individuals or groups. Full cost recovery is not always appropriate for special benefits.
• Service recipient vs. service driver - Particularly for services associated with regulated
activities (development review, code enforcement), from which the community primarily
benefits, cost recovery from the "driver" of the need for the service (applicant, violator) is
appropriate.
Exhibit A — Page 1
274
City of Dublin
User Fee Cost Recovery Policy
(Resolution — Exhibit A)
• Consistency with City public policies and objectives - City policies and Council goals focused
on long term improvements to community quality of life may impact desired fee levels as fees
can be used to change community behaviors, promote certain activities or provide funding for
pursuit of specific community goals (e.g., health and safety, environmental stewardship,
renewable energy, economic development).
• Impact on demand (elasticity) - Pricing of services can significantly impact demand. At full
cost recovery, for example, the City is providing services for which there is a genuine market
not over -stimulated by artificially low prices. Conversely, high cost recovery may negatively
impact lower income groups and this can work against public policy outcomes if the services
are specifically designed to serve particular groups.
• Discounted rates and surcharges - Rates may be discounted to accommodate lower income
groups or groups who are the target of the service, such as senior citizens or residents. Higher
rates are considered appropriate for non-residents to further reduce general fund subsidization
of services.
• Feasibility of collection - It may be impractical or too costly to establish a system to
appropriately identify and charge each user for the specific services received. The method of
assessing and collecting fees should be as simple as possible in order to reduce the
administrative cost of collection
For fees that are established at a level less than full cost recovery, the City Council may desire to
examine the rationale for these deviations, and direct Staff to explore the appropriateness.
Contractor Hourly Rates
When City contractors provide services to other governments, businesses or individuals, their time
should be charged at direct labor cost, including benefits, plus a mark-up percentage representing City
administrative overhead. The markup percentage(s) shall remain in effect until the next comprehensive
fee study.
Definitions
Direct costs — those costs that can be specifically identified with a particular cost objective, such as
street maintenance, police protection.
Indirect costs — those costs not readily quantifiable with a direct operating program, but rather, are
incurred for a joint purpose that benefits more than one cost objective. Common examples of indirect
cost functions include accounting, purchasing, legal services, personnel administration and building
maintenance. Although indirect costs are generally not directly linked with direct cost programs, their
cost should be included as part of the total cost of providing specific services.
Administration and Billing
The method of assessing and collecting user fees should be as simple as possible in order to minimize
inconvenience to the users and to minimize the City's administrative cost of collection.
The cost recovery level established by the City for each fee should be sensitive to the "market" rate for
such services provided by other governments, non-profit organizations, companies and individuals.
Exhibit A — Page 2
275
City of Dublin
User Fee Cost Recovery Policy
(Resolution — Exhibit A)
However, the rates charged by others will not be the primary criteria for setting City user fees because
there are many factors affecting how other communities and organizations set their rates, including:
• Planned cost recovery level
• What costs are included in calculated total cost
• The last time a comprehensive user fee study was performed
• The level of service provided
Fees should be charged to all entities using City services including Federal, State and County
jurisdictions unless exempt by law.
The City Manager may exempt or reduce fees where it is in the City's best interest to do so, and in
accordance with business need.
When new fees become desired or necessary before the next comprehensive fee study, they will be
established at a level based on estimated direct labor cost, including benefits, plus a markup
representing City administrative overhead, which will be calculated as part of each comprehensive fee
study and remain in effect until the next such fee study. The new fees shall be added to the City's
Master Fee Schedule.
The City Council will approve the Master Fee Schedule each year prior to its July 1 effective date. It
will then be made available to the public on the City's website.
Exhibit A — Page 3
276
Review of User Fee Study and
Cost Allocation Plan
June 4, 2024
Vt
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277
Background
• User Fee Study done every five years
— CPI increases annually
• Looks at current costs of providing services vs fee charged
• Cost Allocation Plan determines indirect costs
• June 2018 — Current cost recovery model adopted
• December 2023 — City engaged Matrix Consultants, Ltd for the update
• June 2024
— June 4 — Receive the reports — provide direction
— June 18 —Adopt Master Fee Schedule
User Fee Summary
• City is currently at 85% recovery rate
— Subsidy of $907,751
• Department recovery ranges from 42% (Planning) to 97% (Fire)
• Adopting Staff recommends fee levels increases revenue $570,679
— Based on activity levels in FY23/24
• Overall recovery rate would increase to 95%
— Fees set by statute
— Fees not collected at 100%
Current Departmental Recovery Rate
• City is currently at 85% recovery rate
— Subsidy of $907,75 1
• Department recovery ranges from 42% (Planning) to 97% (Fire)
Table 1. Current Departmental Recovery Rate
User Fee
(A) Costs, User
(B) Current
(C)
(D) Current
Departments/Divisions
Fee Service
Revenue
Difference
Recovery
Percentage
Building
Engineering
Finance
Fire
Housing
Planning
Police
Total
$4,711,585
$512,382
$311,180
$386,201
$61,640
$147,130
$97,850
$6,227,968
$4,264,214
$376,390
$137,967
$376,337
$54,180
$61,077
$50,052
$5,320,217
($447,371)
($135,992)
($173,213)
($9,864)
($7,460)
($86,053)
($47,798)
($907,751)
91%
73%
44%
97%
88%
42%
51 %
85%
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Recommended Subsidy
• Adopting Staff recommended fee levels would subsidize fee by
$337,072
• Overall recovery rate would increase to 95%
Table 2. Recommended Subsidy Levels, by Department
User Fee
(A) Costs, User
(B) Revenue at
(D) Cost
Departments. Divisions
Fee Service
Proposed Fees
ubsi l}
Recovery
Building
Engineering
Finance
Fire
Housing
Planning
Police
Total
S4,711,585
$512,382
$ 111,180
$86,201
$61,640
$147,1 0
$ 97, 850
$6,227,968
$4,670,043
$512,382
$137,967
$:386,201
$61,640
$73,366
$49,297
$5,890,896
$41,542
0
$173.213
SO
O
$73:764
$48,553
$337,072
99%
100%
44%
100%
100%
50%
50%
95%
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281
User Fee Cost Recovery Policy
• "Cost should not be the sole
consideration...but absent reasons to the
contrary, City will set user fee levels to
recover total cost."
Subsidized Fees
• Health/Safety (Service recipient vs service
driver) —Associated with regulated activities
— Example: Water heater permit
— Planning Fees — 25% of total cost
• City Public Policy/Objective
— Example: Business license fee
Subsidized Fees
• Feasibility of Collection
— Example:Towed/stored vehicle
• State/Federal Law
— Example: Police reports
• Impact on Demand
— Example: Passport photo fee
User Fee Cost Recovery Policy
• Community -wide vs. special benefit
• Discounted rates and surcharges
— Rates discounted to accommodate lower income
groups
— Rates higher for non-residents
Staff Hourly Rates
• Time and material billing rates
• Blend rates
Table 3. Hourly Rates
User Fee
Departments/Divisions
Current Hourly
Rates
New Full Cost Hourly
Rates (Based on Fee
Study)
o Change
Building
Engineering
Engineering Inspection
Planning
$255130
$350.00
$270.00
$330.00
$290.00
$355.00
$331.00
$337.00
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286
Overhead Rates
• Development -related services
User Fee
Departments/Divisions
Current
Overhead Rate
New Full Cost Overhead
Rate (Based on Fee
Study)
Change
Building 30% 45% 15%
Engineering 26% 46% 20%
Planning 30% 45% 15%
• Citywide
Citywide General
64.80%
24.48%
(40.32%)
DUBLIN
CALIFORNIA
Fees to Discuss
• Passport Photo Fee (new)
— Market rate $20.00
• EV Charging Fee
— Currently Charge $0.33 —covers electricity
— Full Cost $0.75 - $0.80
Fees to Discuss
• Credit Card Fee (new)
— 3% of transaction
— Currently don't charge fee
• Technology Fee (new)
— 2% additional fee on permits
— Cover future technology upgrades/replacement
Cost Allocation Plan
• Calculates a Citywide overhead rate
— City rate 24.48%
• Calculates a departmental overhead rate
— Looks at support costs applied to each department
providing the direct service
— This rate is included in the staff billing rates
Staff Recommendation
• Receive the report
• Provide feedback
Thank you!
V
DUBLIN
CALIFORNIA