HomeMy WebLinkAbout2015-08-19 packet - without 12d attachments 1 & 2Page 1 of 3
CITY OF UKIAH
CITY COUNCIL AGENDA
Regular Meeting
CIVIC CENTER COUNCIL CHAMBERS
300 Seminary Avenue
Ukiah, CA 95482
August 19, 2015
6:00 p.m.
1. ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. PROCLAMATIONS/INTRODUCTIONS/PRESENTATIONS
a. Proclamation and Presentation: National Health Center Week, August 9-15, 2015.
b. Presentation: Retirement of Police Canine, Daisy.
4. PETITIONS AND COMMUNICATIONS
5. APPROVAL OF MINUTES
a. Minutes of July 29, 2015, a Special Meeting
b. Minutes of August 5, 2015, a Regular Meeting.
6. RIGHT TO APPEAL DECISION
Persons who are dissatisfied with a decision of the City Council may have the right to a review of that decision by a court.
The City has adopted Section 1094.6 of the California Code of Civil Procedure, which generally limits to ninety days (90)
the time within which the decision of the City Boards and Agencies may be judicially challenged.
7. CONSENT CALENDAR
The following items listed are considered routine and will be enacted by a single motion and roll call vote by the City
Council. Items may be removed from the Consent Calendar upon request of a Councilmember or a citizen in which event
the item will be considered at the completion of all other items on the agenda. The motion by the City Council on the
Consent Calendar will approve and make findings in accordance with Administrative Staff and/or Planning Commission
recommendations.
a. Report of Disbursements for the Month of July.
b. Notification of Purchase of a Police Dual Trained – Protection and Narcotics Canine from
Golden Gate K9, LLC, in the Amount of $17,243.75 Utilizing Police Asset Forfeiture Funds.
c. Adoption of Resolution Designating Human Resources Sr. Management Analyst as
Alternate Director to the Redwood Empire Municipal Insurance Fund’s (REMIF) Board of
Directors.
Page 2 of 3
8. AUDIENCE COMMENTS ON NON-AGENDA ITEMS
The City Council welcomes input from the audience. If there is a matter of business on the agenda that you are interested
in, you may address the Council when this matter is considered. If you wish to speak on a matter that is not on this
agenda, you may do so at this time. In order for everyone to be heard, please limit your comments to three (3) minutes
per person and not more than ten (10) minutes per subject. The Brown Act regulations do not allow action to be taken on
audience comments in which the subject is not listed on the agenda.
9. COUNCIL REPORTS
10. CITY MANAGER/CITY CLERK REPORTS
11. PUBLIC HEARINGS (6:15 PM)
12. UNFINISHED BUSINESS
a. Award Construction Contract for Grace Hudson Museum Building Improvements Spec No.
15-08.
b. Award Construction Contract for Grace Hudson Museum Parking and Storm Water
Improvements Spec No. 15-09.
c. Update Regarding Proposed Amendments to Professional Services Agreements with GHD,
Inc. in an Amount not to Exceed $8,318 for Construction Management and Inspection
Services, and in an Amount not to Exceed $24,967 for Re-Design of Construction
Documents, for the Northwestern Pacific Rail Trail Project Phase 1, Specification No. 14-01.
d. Discussion and Consideration of Adoption the Fiscal Year 2015-2016 Budget, Capital
Improvement Plan and Cost Allocation Plan.
13. NEW BUSINESS
a. Adoption of Resolution Making Appointments to the Paths, Open Space and Creeks
Commission (POSCC) and the Parks, Recreation and Golf Commission (PRGC).
b. Introduction of Ordinance by Title Only to Give Citation Authority to Community Services
Officers and Other City Employees Designated by the City Manager or City Council
Resolution to Enforce Specified City Ordinances or State Laws.
c. Adopt Resolution Approving Application for Grant Funds for the California Cultural and
Historical Endowment Museum Grant Program for the Grace Hudson Cultural Center.
d. Award Purchase of 2016 Digger Derrick Line Truck to Altec Industries Western Division in
the Amount of $360,305.33 and Authorize Corresponding Budget Authorization for Fiscal
Year 2015-2016 (EUD).
e. Retention of Steven Mitchell and Geary, Shea, O’Donnell, Grattan & Mitchell as Trial
Counsel in Ukiah Valley Sanitation District v. City of Ukiah and Corresponding Budget
Authorization for Fiscal Year 15/16.
Page 3 of 3
14. CLOSED SESSION – Closed Session may be held at any time during the meeting
a. Conference with Legal Counsel – Existing Litigation
(Cal. Gov’t Code Section 54956.9(d)(1))
Name of case: City of Ukiah v. Questex, LTD, et al, Mendocino County Superior Court, Case
No. SCUK- CVPT -15-66036
b. Conference with Legal Counsel – Existing Litigation
(Government Code Section 54956.9(d)(1))
Name of case: Ukiah Valley Sanitation District v. City of Ukiah, Mendocino County Superior
Court Case No. SCUK-CVC-13-63024
15. ADJOURNMENT
Please be advised that the City needs to be notified 72 hours in advance of a meeting if any specific
accommodations or interpreter services are needed in order for you to attend. The City complies with
ADA requirements and will attempt to reasonably accommodate individuals with disabilities upon request.
Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda
packet are available for public inspection at the front counter at the Ukiah Civic Center, 300 Seminary
Avenue, Ukiah, CA 95482, during normal business hours, Monday through Friday, 8:00 am to 5:00 pm.
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda
was posted on the bulletin board at the main entrance of the City of Ukiah City Hall, located at 300
Seminary Avenue, Ukiah, California, not less than 72 hours prior to the meeting set forth on this agenda.
Dated this 14th day of August, 2015.
Kristine Lawler, City Clerk
Agenda Item 3a
PROCLAMATION
“Recognition of August 9-15, 2015 as
National Community Health Center
Week”
WHEREAS, the members of the Alliance for Rural Community Health provide
comprehensive care to members of our community regardless of ability to pay; and
WHEREAS, Community Health Centers in Mendocino County serve more than 83% of
those in their communities; and
WHEREAS, two of our County’s Community Health Centers are the principle health
care providers within the City of Ukiah; and
WHEREAS, these Community Health Centers provide high quality, patient-centered
health care with the focus on prevention and patient engagement to personalize care; and
WHEREAS, Ukiah’s Community Health Centers provide a wide range of services
which include medical, dental, psychiatric, behavioral health, perinatal and specialty care;
and
WHEREAS, in 2014 Hillside Health Center in Ukiah provided over 17,200 individuals
who live, work and play in the Greater Ukiah area with 84,100 health encounters and, of the
individuals served, approximately 53% live at or below the federal poverty level.
NOW, THEREFORE, BE IT RESOLVED, that the Ukiah City Council, hereby
proclaims and recognizes the valuable contribution our Community Health Centers make in
improving the health and future well-being of the citizens of the Greater Ukiah Area by
recognizing their contribution during this week and proclaims August 9 - 15, 2015 as:
“National Community Health Center Week”
Signed and sealed, this 19th day of August in the year Two Thousand and Fifteen.
_______________________________
Douglas F. Crane, Mayor
Page 1 of 3
CITY OF UKIAH
CITY COUNCIL AGENDA
Special Meeting
Ukiah Valley Conference Center
200 S. School Street
Ukiah, CA 95482
July 29, 2015
3:00 p.m.
1.ROLL CALL
Ukiah City Council met at a Special Meeting on July 29, 2015, having been legally noticed on July
24, 2015. Mayor Crane called the meeting to order at 3:14 p.m. Roll was taken with the following
Councilmembers Present: Maureen Mulheren, Kevin Doble, Jim O. Brown, Vice Mayor
Scalmanini and Mayor Crane. Staff Present: Sage Sangiacomo, City Manager; Karen Scalabrini,
Finance Director; Charley Stump, Planning and Community Development Director; Chris Dewey,
Police Chief; Greg Owen, Airport Manager; Mel Grandi, Electric Utilities Director; John Bartlett, Fire
Chief; Melody Harris, Human Resources Director; Tim Eriksen, Public Works Director; and Kristine
Lawler, City Clerk.
MAYOR CRANE PRESIDING.
3.PUBLIC COMMENT
Presenter: Nancy J. Parker expressed her views regarding a roundabout, and submitted a
handout detailing her concerns.
2.WORK STUDY SESSION
a.Review and Discuss the City Council’s Strategic Plan and Process.
Presenter: Sage Sangiacomo, City Manager
Mayor Crane and City Manager Sangiacomo gave an overview of the Strategic Planning process,
asking Council how they would like to move forward. At the request of Mayor Crane, the staff and
audience gave their perspective and input of the process.
Jeff Trouette, a public citizen, expressed that he would prefer to see high level city staff take on the
strategic planning meeting leadership and not spend money on a facilitator, and encouraged the
Council to stick to the goals or take them off the table.
Pinky Kushner, a public citizen, proposed to use the four strategic planning areas that were
previously developed -
Strategy 1: Maintain downtown historic place as a regional center of civic and economic
activity.
Strategy 2: Planning Valley-Wide takes place based on sound planning principles.
Strategy 3: Develop a prioritize plan for maintaining and improving public infrastructure.
Strategy 4: Council and staff work together to create a more responsive and effective
workplace environment.
Agenda Item 5a
City Council Minutes for July 29, 2015, Continued: Page 2 of 3
- as a framework to move forward by reviewing the status and options of each area. Mayor Crane
polled the Council who unanimously concurred, with Vice Mayor Scalmanini and Councilmember
Brown requesting that additional items be added.
Councilmember Doble suggested combining attachment 1 (Strategic Planning reflection Process,
January 11, 2010) with Attachment 3 (Strategic Planning Session, November 2010, City of Ukiah);
showing the history, evidence of what is working verses what needs to be done, and detailing the
costs associated with the projects along with how long the process will take.
City Manager Sangiacomo added ‘identifying what may be missing’ to Councilmember Doble’s list.
He suggested that staff create an initial draft that he will bring to the Strategic Planning Ad Hoc
Committee, whom he would also work with to create a meeting format and outline.
Council had consensus to continue the Strategic Planning meetings on the fifth Wednesdays that
occur throughout the year, setting the next meeting date for September 30, 2015. Councilmember
Doble requested that the packets be issued to Council two weeks prior to the meeting.
Additional Council direction to staff included: Providing an updated Strategic Plan to coincide with
the budget review so as to inform Council on how to prioritize budget items; create a webpage for
the Strategic Planning process in addition to other channels available to the public; collect public
input ahead of the meeting and include with the agenda packet for Council consideration.
Susan Knopf, a public citizen, suggested that Strategic Planning sessions could also be
announced in the newspaper and on the radio.
b. Review and Provide Direction Regarding the Revised Draft Capital Improvement Plan
for Fiscal Year 2015-2016.
Presenter: Karen Scalabrini, Finance Director.
Director Scalabrini gave an overview of the budget process and documents to date, explaining
changes, additions, and informative elements. Referring to updated budget calendars that were
distributed for both Operations and Capital Improvements, Director Scalabrini said that the
Operations budget is due to Council for review and feedback on August 12–19, adding that Council
will have the option to adopt the budget on the 19th, or can have an additional work session after
that meeting and then conduct a Special Meeting on August 26th for budget adoption.
In regards to the Capital Improvements budget, City Manager Sangiacomo added that Council may
place a hold on any project pending additional analysis, and approve the rest of the budget.
Director Scalabrini requested direction in respect to the budget document, and the Council gave
the following input:
• Place an asterisk (*) next to items that have restricted funds and then place a footnote at
the bottom of the page detailing their restrictions.
• Give a summary of the history of the project.
• Add a line item for street improvements.
• Add a line item for pedestrian safety improvements.
Public comment included: Mark Hilliker asked for clarification on the driving force behind the
roundabout concept; Justine Frederickson asked for the reasoning behind the Orr Creek Bridge
project; and Susan Knopf expressed her views that the Orr Creek Street Bridge should be
discussed in public with plenty of advance notice. Ms. Knopf also expressed her preference to see
objects being removed from the sidewalks (i.e. phone polls, fire hydrants, no parking signs, utility
City Council Minutes for July 29, 2015, Continued: Page 3 of 3
monuments, etc…) than more crosswalks.
City Manager Sangiacomo acknowledged the need to prioritize a discussion related to sidewalks
regarding whose responsible and identifying the standards. He added that the fleet justification
sheets have been updated and will be included as an appendix to the capital improvements
document, and would be distributed to Council for review. Additionally City Manager Sangiacomo
recognized the Council’s request to:
• Look for funding opportunities through the Mendocino Council of Governments (MCOG); and
• Identify a process review for prioritizing capital improvement projects.
4. ADJOURNMENT
Mayor Crane determined that there was no further business, and the meeting was adjourned at 5:55
p.m.
________________________________
Kristine Lawler, City Clerk
Agenda Item 5b
Page 1 of 5
CITY OF UKIAH
CITY COUNCIL MINUTES
Regular Meeting
CIVIC CENTER COUNCIL CHAMBERS
300 Seminary Avenue
Ukiah, CA 95482
August 5, 2015
6:00 p.m.
1.ROLL CALL
Ukiah City Council met at a Regular Meeting on August 5, 2015, having been legally noticed on
July 30, 2015. Mayor Crane called the meeting to order at 6:01 p.m. Roll was taken with the
following Councilmembers Present: Maureen Mulheren, Kevin Doble, Jim O. Brown, Vice Mayor
Scalmanini and Mayor Crane. Staff Present: Sage Sangiacomo, City Manager; David Rapport,
City Attorney; and Kristine Lawler, City Clerk.
MAYOR CRANE PRESIDING.
2.PLEDGE OF ALLEGIANCE
3.PROCLAMATIONS/INTRODUCTIONS/PRESENTATIONS
a.Presentation: Observatory Park.
Presenter: Martin Bradley, Community Services Assistant.
4.PETITIONS AND COMMUNICATIONS
5.APPROVAL OF MINUTES
a.Minutes of July 15, 2015, a Regular Meeting.
Motion/Second: Mulheren/Doble to approve the minutes of July 15, 2015, a Regular Meeting, as
submitted. Motion carried by the following roll call votes: AYES: Mulheren, Doble, Brown,
Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
6.RIGHT TO APPEAL DECISION
7.CONSENT CALENDAR
a.Adoption of an Ordinance Amending, Section 1001 in Division 1, Chapter 4, Article 1 of the
Ukiah City Code to Reduce the Parks, Recreation and Golf Commission (PRGC) from Seven
Members to Five Members and to Make Them All At-Large Members – Community Services.
ORDINANCE NO. 1159
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF UKIAH AMENDING SECTION 1001
IN DIVISION 1, CHAPTER 4, ARTICLE 1 OF THE UKIAH CITY CODE ENTITLED, “PARKS,
RECREATION, AND GOLF COMMISSION”
b.Authorize the City Manager to Execute an On-Call Services Contract for Park Planning,
Design and Operation Consultant Services with Gates + Associates – Community
Services. Pulled by Councilmember Mulheren and placed as Agenda Item 13f.
City Council Minutes for August 5, 2015, Continued: Page 2 of 5
c. Award of Contract (COU No. 1516-090) to West Yost Associates for Preparation of the 2015
Urban Water Management Plan in the Amount of $63,202 and Authorize Corresponding
Budget Authorization for Fiscal Year 2015-2016 – Public Works.
Motion/Second: Brown/Doble to approve Consent Calendar Items 7a and c, as submitted. Motion
carried by the following roll call votes: AYES: Mulheren, Doble, Brown, Scalmanini, and Crane.
NOES: None. ABSENT: None. ABSTAIN: None.
8. AUDIENCE COMMENTS ON NON-AGENDA ITEMS
Presenter: Phil Baldwin.
9. COUNCIL REPORTS
Presenter: Councilmember Doble.
10. CITY MANAGER/CITY CLERK REPORTS
Presenters: Sage Sangiacomo, City Manager; David Rapport, City Attorney; Tim Eriksen, Public
Works Director; Charley Stump, Planning and Community Development Director; and David
Willoughby, Building Official.
Public Comment: Phil Baldwin.
11. PUBLIC HEARINGS
a. Consider Approving an Application to Demolish (Remove Over 50% of Exterior Siding
Material) a Structure Over 50 Years Old Located at 204 South Bush Street.
Presenters: Charley Stump, Planning and Community Development Director and David
Willoughby, Building Official.
OPEN PUBLIC HEARING 7:00 P.M.
No public comment was received.
CLOSED PUBLIC HEARING 7:01 P.M.
Motion/Second: Scalmanini/Brown to find that the structure, located at 204 South Bush Street,
does not meet the City Code criteria for historic or architectural significance; and to approve the
Demolition Permit. Motion carried by the following roll call votes: AYES: Mulheren, Doble, Brown,
Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
12. UNFINISHED BUSINESS
a. Approval of Amendments to Professional Services Agreements with GHD, Inc. in an
Amount not to Exceed $8,318 for Construction Management and Inspection Services,
and in an Amount not to Exceed $24,967 for Re-Design of Construction Documents, for
the Northwestern Pacific Rail Trail Project Phase 1, Specification No. 14-01, and
Approval of Corresponding Budget Authorization for FY 15/16 – Public Works.
Presenter: Tim Eriksen, Public Works Director.
Motion/Second: Brown/Doble to continue this item to the next City Council meeting scheduled for
August 19, 2015. Motion carried by the following roll call votes: AYES: Mulheren, Doble, Brown,
Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
City Council Minutes for August 5, 2015, Continued: Page 3 of 5
b. Consideration of Request to Utilize Eight Public Parking Spaces for a Tesla Motors
Electric Vehicle Supercharging Station – Administration.
Presenter: Shannon Riley, Program and Grant Administrator.
Staff Comment: Mel Grandi, Electric Utility Director.
Public Comment: Chris Watt and Mark Hilliker.
Motion by Councilmember Brown to take the negotiation with Tesla off the table.
Motion dies for lack of a second.
Motion/Second: Scalmanini/Doble to agree to the stated location. Motion carried by the following
roll call votes: AYES: Doble, Scalmanini, and Crane. NOES: Mulheren and Brown. ABSENT: None.
ABSTAIN: None.
Motion/Second: Scalmanini/Doble to agree to a contract which allows for the construction of eight
(8) super charging stations; two (2) of which would be exclusive to Tesla and six (6) would include
a 2-hour parking limit with a trigger point - 8:00 – 5:00, Monday through Friday - to increase the two
(2) exclusive stations by two (2) additional exclusive stations at a time, with a maximum of eight (8)
stations; requesting Tesla to provide four (4) universal stations to the City; and authorize the City
Manager to negotiate and execute the agreement. Motion carried by the following roll call votes:
AYES: Doble, Scalmanini, and Crane. NOES: Mulheren and Brown. ABSENT: None. ABSTAIN:
None.
c. Update on Progress to Include Food Waste in the Green Waste Stream – Public Works.
Presenter: Tim Eriksen, Public Works Director.
Public Comment: Phil Baldwin.
Report was received.
RECESS: 8:56 – 9:07 P.M.
13. NEW BUSINESS
a. Consider Adopting a Resolution Approving the Doolin Creek Restoration and
Enhancement Plan – Planning and Community Development.
Presenter: Charley Stump, Planning and Community Development Director.
Public Comment: Linda Sanders (speaking as a private citizen), Chris Watt, Paths, Open Space
and Creeks Commission (POSCC) Chair.
Motion/Second: Doble/Brown to adopt the Resolution (2015-29) approving the Doolin Creek
Restoration and Enhancement Plan. Motion carried by the following roll call votes: AYES:
Mulheren, Doble, Brown, Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
b. Adoption of Resolution Appointing Megan Elliott Parker to the Paths, Open Space
and Creeks Commission – City Clerk.
Presenter: Kristine Lawler, City Clerk.
City Council Minutes for August 5, 2015, Continued: Page 4 of 5
Nomination by Vice Mayor Scalmanini to appoint Megan Elliott Parker to the Paths, Open Space
and Creeks Commission.
Motion/Second: Doble/Mulheren to adopt the Resolution (2015-30) approving the nomination and
appointing Megan Elliott Parker to the Paths, Open Space and Creeks Commission as a City
Sphere of Influence resident representative. Motion carried by the following roll call votes: AYES:
Mulheren, Doble, Brown, Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
c. Approve Plans and Specifications for the North State Street Sewer Main
Improvement Project, Specification No. 14-04 and Direct Staff to Advertise for Bids. –
Public Works.
Presenter: Tim Eriksen, Public Works Director.
Motion/Second: Scalmanini/Brown to approve plans and specifications for the North State Sewer
Main Improvement Project, Specification No. 14-04, with modifications as discussed, and direct
staff to advertise for bids. Motion carried by the following roll call votes: AYES: Mulheren, Doble,
Brown, Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
d. Consideration of Draft Development Fee Deferral Program and Direction Regarding
Implementation – Administration.
Presenter: Shannon Riley, Program and Grant Administrator.
Motion/Second: Scalmanini/Brown to direct Staff to finalize and implement the Development Fee
Deferral Program as presented. Motion carried by the following roll call votes: AYES: Mulheren,
Doble, Brown, Scalmanini, and Crane. NOES: None. ABSENT: None. ABSTAIN: None.
e. Discussion and Consideration of a Request to Support Senate Bill SB-350, Clean
Energy and Pollution Reduction Act of 2015 – Electric Utility.
Presenter: Mel Grandi, Electric Utility Director.
Motion/Second: Brown/Doble to authorize the Mayor to sign a letter of support for Senate Bill SB-
350, Clean Energy and Pollution Reduction Act of 2015, with stated modifications. Motion carried
by the following roll call votes: AYES: Mulheren, Doble, Brown, Scalmanini, and Crane. NOES:
None. ABSENT: None. ABSTAIN: None.
f. Authorize the City Manager to Execute an On-Call Services Contract for Park
Planning, Design and Operation Consultant Services with Gates + Associates –
Community Services – From Consent Calendar Item 7b.
Presenter: Maya Simmerson, Community Services Director.
Motion/Second: Mulheren/Doble to authorize the City Manager to execute a five-year on-call
contract (COU No. 1516-091) with the option to renew for an additional term of up to five years,
subject to mutually agreeable pricing modifications and service performance, with Gates +
Associates for Park Planning, Design, and Operation Consultant Services. Motion carried by the
following roll call votes: AYES: Mulheren, Doble, Brown, Scalmanini, and Crane. NOES: None.
ABSENT: None. ABSTAIN: None.
THE CITY CONCIL ADJOURNED TO CLOSED SESSION AT 10:03 P.M.
City Council Minutes for August 5, 2015, Continued: Page 5 of 5
14. CLOSED SESSION
a. Conference with Legal Counsel – Anticipated Litigation
Significant exposure to litigation pursuant to Cal. Gov’t Code Section 54956.9(d)(2) Number
of potential cases (1)
b. Conference with Legal Counsel – Existing Litigation (Cal. Gov’t Code Section
54956.9(d)(1))
Name of case: City of Ukiah v. Questex, LTD, et al, Mendocino County Superior Court, Case
No. SCUK- CVPT -15-66036
c. Conference with Legal Counsel – Existing Litigation (Cal. Gov’t Code Section
54956.9(d)(1))
Name of case: Ukiah Citizens for Safety First v. City of Ukiah, Mendocino County Superior
Court, Case No. SCUKCVPT 14-63579
d. Conference with Legal Counsel – Existing Litigation
(Government Code Section 54956.9(d)(1))
Name of case: Ukiah Valley Sanitation District v. City of Ukiah, Mendocino County Superior
Court Case No. SCUK-CVC-13-63024
No action was taken on Closed Session items.
15. ADJOURNMENT
There being no further business, the meeting adjourned at 10:38 p.m.
________________________________
Kristine Lawler, City Clerk
ATTACHMENT 1
FILE SAVED AS SEPARATE DOCUMENT
ATTACHMENT 2
FILE SAVED AS SEPARATE DOCUMENT
COST ALLOCATION PLAN
Fiscal Year 2015-16
City of Ukiah
Attachment 3
TABLE OF CONTENTS
INTRODUCTION
Overview
Purpose of the Plan 1
Indirect Cost Allocation Strategies 1
Determining Direct and Indirect Costs 2
Allocating Indirect Costs 3
Uses of the Cost Allocation Plan 4
Plan Preparation 5
Summary 5
INDIRECT COST ALLOCATIONS
Summary Schedules
Summary of Direct and Indirect Costs (Table 1) 6
Basis of Indirect Cost Allocations (Table 2) 7
Summary of Indirect Cost Allocations for Central Services (Table 3) 7
Indirect Cost Allocations by Program
City Council (Table 4.0) 8
City Clerk (Table 4.1) 9
City Manager (Table 4.2) 10
Administrative Support (Table 4.3) 11
Miscellaneous General Government (Table 4.4) 12
Finance- Accounting (Table 4.5) 13
City Attorney (Table 4.6) 14
Treasury Management (Table 4.7) 15
Human Resources/ Risk Management (Table 4.8) 16
Internal Service Fund Allocations
Insurance (Table 5.0-5.1) 17
Building Maintenance & Corporation Yard (Tables 5.2-5.4) 19
Garage (Table 5.5) 22
Dispatch (Table 5.6) 23
Purchasing (Table 5.7) 24
Billing & Collections (Table 5.8) 25
Information Technology (Table 5.9) 26
Appendix
Corporation Yard Diagram 27
INTRODUCTION
OVERVIEW
Purpose of the Plan
The purpose of the City’s Cost Allocation Plan is to identify the total costs of providing specific City
services. Why is a separate cost accounting analysis required to do this? Because in almost all
organizations—whether in the private or the public sector—the cost of producing goods or delivering
services can be classified into two basic categories: direct and indirect costs.
“Direct costs” by their nature are usually easy to identify and relate to a specific service. However, this is not
the case for “indirect costs.” As such, if we want to know the “total cost” of providing a specific service,
then we need to develop an approach—a plan—for reasonably allocating indirect costs to direct cost
programs.
What Are Direct and Indirect Costs? Direct costs are those that can be specifically identified with a
particular cost objective, such as street maintenance, police protection and water service. Indirect costs are
not readily identifiable with a direct operating program, but rather, are incurred for a joint purpose that
benefits more than one cost objective.
Common examples of indirect costs include accounting, purchasing, legal services, personnel administration
and building maintenance. Although indirect costs are generally not readily identifiable with direct cost
programs, their cost should be included if we want to know the total cost of delivering specific services.
Budgeting and Accounting for Indirect Costs. Theoretically, all indirect costs could be directly charged to
specific cost objectives; however, practical difficulties generally preclude such an approach for
organizational and accounting reasons. As such, almost all organizations separately budget and account for
direct and indirect costs at some level depending on their financial reporting needs and the complexity of
their operations.
Distributing Indirect Costs. In order to determine the total cost of delivering specific services, some
methodology for determining and distributing indirect costs must be developed, and that is the purpose of
cost allocation plans: to identify indirect costs and to allocate them to benefiting direct cost programs in a
logical, consistent and reasonable manner.
Plan Goal: Reasonable Allocation of Costs. It is important to stress that the goal of the Cost Allocation
Plan is a reasonable allocation of indirect costs, not a “perfect” one. By their very nature, indirect costs are
difficult to link with direct costs. As such, in developing an allocation approach, it is important to keep this
goal in mind balancing the cost and of effort of complicated allocation methods with the likely benefits from
the end results.
Indirect Cost Allocation Strategies
There are several ways of allocating indirect costs, including:
Internal Service Funds. Many cities allocate costs through formal internal service funds for services like
printing, information technology, fleet maintenance and insurance. Typically with this approach, the internal
service fund provides services to the organization and charges back for departments based on their actual
- 1 -
INTRODUCTION
City Internal Service Funds
• Insurance
• Building Maintenance &
Corporation Yard
• Garage
• Dispatch
• Purchasing
• Billing & Collections
• Information Technology
usage of the service and standard per unit billing rates, like a private company would (except the goal is to
break even rather than earn a profit). In this case, for the operating programs, indirect costs become direct
costs, like they would if they contracted-out for the service.
While this approach can result in added accounting costs to develop internal billing rates and track actual
usage, it has the advantage of encouraging more efficient use of internal services by allocating costs based on
actual usage, setting aside funds for long-term capital replacement needs (or in the case of insurance,
adequate reserves) and helping measure performance.
As shown in the side bar, the City uses seven internal
service funds to allocate organization-wide support costs.
Payroll Allocations. Some organizations allocate
percentages of key support staff to selected funds through
direct payroll allocations, such as 15% of the City
Manager to the Water Fund or 20% of the Public Works
Director to the Wastewater Fund, with direct cost
distributions of non-staffing costs via accounts payable
where possible.
While this practice is not uncommon, it has some conceptual drawbacks, such as the basis for the percentage
allocations. One of the advantages of cost allocation plans is that the basis for the allocation is clear. Even
where internal service funds are used, cost allocation plans are still often needed in allocating indirect costs
to the internal service funds (so their costs reflect the full cost of providing services to the organization) and
in allocating other indirect costs not typically recovered through internal service funds, such as city manager,
city attorney, city clerk, human resources and accounting.
Cost Allocation Plan. Cost allocation Plans provide a clear, consistent and reasonable basis for allocating
indirect costs.
Combination of the Three. Some agencies use a combination of these three approaches.
In the City’s case, it uses a combination of internal services funds and a cost allocation plan in distributing
indirect costs.
Determining Direct and Indirect Costs
The first step in preparing the City's Cost Allocation Plan is determining direct and indirect costs. Program
costs that primarily provide service to the public are identified as direct costs, whereas the cost of programs
that primarily provide services to the organization are identified as indirect costs.
In accordance with generally accepted accounting principles, only operating costs are considered in preparing
the Cost Allocation Plan. As such, capital outlay, debt service, interfund transfers and “pass-through” costs
are excluded from the calculations.
ALLOCATING INDIRECT COSTS
- 2 -
INTRODUCTION
For general purposes, the City-wide indirect cost rate can be used as the basis for allocating indirect costs.
The indirect cost rate is simply the ratio between indirect and direct costs, which can be easily computed for
the City as a whole once the direct and indirect cost base has been determined.
Citywide Indirect Cost Rate
Provided in Table 1 (page 6) is a summary of direct and indirect costs for the City of Ukiah based on the
Preliminary 2015-16 Budget along with the resulting citywide indirect cost rate. By applying the overall
indirect cost rate to any specific direct cost program, the total cost of the program can be determined. For
example, with an overall indirect cost rate of 18% the total cost for a direct program of $100,000 in Ukiah
would be $118,000 with this approach. (Note: Adjustments are made for capital outlay, debt service,
interfund transfers and pass-through costs).
Bases of Allocation
This method of cost allocation assumes that all indirect costs are incurred proportionately to the direct cost of
the program. However, this may not be a reasonable assumption in all cases, as the benefit received from
certain types of support service programs may be more closely related to another indicator of activity than
cost.
For example, if a program service is primarily delivered through contract and does not have any City staffing
directly associated with it, distributing human resources costs to it may result in an inequitable allocation of
costs. Because of this, the City’s Cost Allocation Plan establishes separate bases of allocation for each major
indirect cost category. With this approach, indirect costs can be allocated to each direct cost program in a
fair, convenient, and most importantly, consistent manner. Provided in Table 2 on page 7 is a summary of
the primary methods of allocation used in distributing indirect costs to direct cost programs.
Some of these costs lend themselves to an easily justified, rational approach of distribution. For example,
human resources costs are related to the number of employees serviced. Other costs may not be as intuitive;
however, the allocation bases are consistent with generally accepted accounting principles and recognize the
concept that the cost of developing the information necessary to perform the cost allocations should not
exceed the benefits likely to be gained.
Where there is not otherwise a clear relationship to another allocation base (like authorized staffing or
assigned space), allocating costs based on operating budget is the common industry practice, and as such, this
approach is used by the City.
- 3 -
INTRODUCTION
Indirect Cost Allocations
A summary of the indirect cost allocations ( Central Services) is provided in Table 3.0 (page 7 ), followed by
the detailed allocations for each specific indirect cost program for Central Services on Tables 4.0 through 4.8
(pages 8 to 16) and internal service fund allocations on Tables 5.0 to 5.9 (pages 17 to 25).
Simple Method of Allocating Costs
In performing the cost allocations, all indirect costs have been allocated only to direct cost programs rather
than using a more complex sequential allocation system. Although there are some conceptual difficulties
with this approach, the difference in the end result is insignificant, but the cost of preparation, review and
audit is significantly reduced.
For example, the cost of the City Manager program is allocated solely to direct cost programs based on their
operating budget. However, as the City Manager program also benefits other indirect cost programs such as
Human Resources and Finance, the cost allocations could appear to be distorted since no allocations are
made to them.
Under a more sophisticated system, the cost of the City Manager program would be allocated to the other
indirect costs programs and iterative allocations then made to direct cost programs until all indirect costs are
distributed. However, this process is extremely time consuming (and places far more reliance on the
underlying significance of the allocation bases than may be appropriate) and results in the same basic cost
allocations as the simpler method since all indirect costs are allocated in the final product. Again, as noted
above, the plan’s goal is a reasonable allocation of indirect costs, not a “perfect” one.
USES OF THE COST ALLOCATION PLAN
By identifying total program costs, the Cost Allocation Plan can be used as an analytical tool in many
financial decision-making situations, including:
• Reimbursement Transfers. The Cost Allocation Plan identifies the costs incurred by the General Fund
in providing administrative support services to the City's other funds such as enterprise operations and
special revenue funds. For example, although the City's administrative, legal services, human resources
and accounting funds are budgeted and accounted for in the General Fund, these programs provide
support services to other City funds. The Cost Allocation Plan provides a clear methodology for
determining this level of support in reimbursing these costs.
• General Fund User Charges. Similar to ensuring that enterprise fund revenues fully recover their costs,
the Cost Allocation Plan can also be used in determining appropriate user fees for General Fund services,
such as planning applications, building permits and recreation activities, in ensuring that the full cost of
services are considered in setting rates.
• Labor Rates. Along with accounting for salary, benefits and paid leave (such as vacation, sick and
holidays), “full cost” hourly labor rates can be developed that appropriately include indirect costs.
• Contracting-Out for Services. By identifying total costs, the cost allocation plan can also be helpful in
analyzing the costs of contracting for services versus performing services in-house.
- 4 -
INTRODUCTION
• Grant Administration. Under federal cost accounting policies, it is permissible to include indirect costs
in accounting for grant programs. By establishing indirect cost rates, the cost allocation plan can be used
in recovering the total costs (direct and indirect) associated with implementing grant programs.
PLAN PREPARATION
In a true cost accounting system, indirect costs would be computed and allocated on an ongoing basis
throughout the fiscal year based on actual costs. However, frequent updating in municipal finance would not
serve any specific purpose—such as unit price control in a manufacturing company—but it would consume
significant accounting resources. As such, the City’s Cost Allocation Plan is prepared annually based on the
budget adopted by the Council.
This approach works well when significant variances are not expected between budget and actual. However,
where large variances are possible, then at the end of the fiscal year, a “true-up” should be calculated based
on actual costs. Any variances (either over or under the Cost Allocation Plan amounts) can then be applied
to the following year’s Cost Allocation Plan.
After two years, the City will assess whether there were any significant variances between budget and actual,
and move to a “true-up” approach if that proves to be the case.
SUMMARY
The Cost Allocation Plan helps make determining total program costs possible by establishing a reasonable
methodology for identifying and allocating indirect costs to direct cost programs. Because of this, the Cost
Allocation Plan can be a valuable analytical tool in a number of situations, including establishing fees
designed for full cost recovery, reimbursing support service costs provided by the General Fund to other
funds and recovering indirect costs associated with grant programs. Table 1 on the following page is a
summary of all indirect and direct costs in this plan. Indirect costs represent only 18% of all costs.
- 5 -
Summary Schedules
Table 1 - Indirect and Direct Cost Summary
General Fund General Fund
City Council 126,158 Business, Economic, Grant & Housing 323,775
City Clerk 137,984 Community Outreach/Public Information Services 37,000
City Manager 396,602 Parks 1,101,063
Administrative Support 84,456 Recreation Administration ( Includes all recreation activities)866,893
Government 136,673 Planning & Community Development 506,928
Accounting 696,537 Building Inspection 284,354
City Attorney 201,161 Engineering (Included Landfill/Solid Waste )610,293
Treasury Management 89,344 Traffic Signal operations 33,000
Management 481,893 Streets 775,765
Internal Service Funds Storm Drain 98,239
Garage 400,620 Animal Control 78,500
Purchasing 219,871 Police Patrol 5,262,672
Billing & Collections 860,347 Police Major Crimes 162,314
Dispatch 687,987 Community Services Officers (includes SLESF)504,767
Building Maintenance/
Corporation Yard 582,907 Fire 2,150,676
Information Technology 711,219 Enterprise Funds
Insurance 288,013 Parking Enforcement 132,116
Total Interest Costs 6,101,772 Golf 41,973
Cenference Center 257,524
Airport 1,119,216
Electric 12,024,405
Street Lighting 368,369
Public Benefit 510,000
Water 2,391,148
Wastewater 3,442,852
Special Revenue Funds
Successor Agency 33,800
Alex Rorabaugh Recreation Center 76,426
Downtown Business Improvement 15,000
Museum 307,703
Visit Ukiah 110,000
Total Direct Costs 33,626,771
Indirect costs divided by direct costs 18%
Indirect Costs Direct Costs
Overall Inderect Cost rate
Under Generally accepted accounting principles, capital outlay, debt service and interfund transfers and pass-through
payments are usually excluded in calculating indirect cost rates; accordingly, only operating costs (less transfers) are
considered in the City’s cost allocation plan.
- 6 -
Summary Schedules
Table 2- Basis of Indirect Cost Allocations
INDIRECT COST PROGRAM BASIS OF ALLOCATION
Central Services: Basis of Allocation
City Council Operating Budget
City Clerk Operating Budget
City Manager Operating Budget
Administrative Support Operating Budget
Miscellaneous General Government Operating Budget
Finance- Accounting Operating Budget
City Attorney Operating Budget
Human Resources Full-Time Equivalent Staffing
Treasury Management Fund Balance- Interest Distribution
Internal Service Funds:
Insurance Liability Claims History/Claims Paid/Property Value
Garage Previous Year Actual Parts/Labor
Purchasing Operating Contractual Services & Supplies
Billing & Collections Billable Revenues
Dispatch Center Dispatch Services With Flat Rates to Utilities
Building Maintenance Assigned Space
City Hall Use Allowance Assigned Space
Information Technology Full-Time Equivalent Staffing
Table 3.0- Summary of indirect Cost Allocations for Central Services
Central Services:General FundPublic Safety
Special
Revenue Funds Enterprise Funds Total
City Council 17,398$ 30,610$ 2,037$ 76,113$ 126,158$
City Clerk 19,029 33,479 2,228 83,248 137,984
City Manager 54,694 96,228 6,403 239,277 396,602
Administrative Support 11,647 20,492 1,364 50,954 84,456
Miscellaneous General Government 18,848 33,161 2,207 82,457 136,673
Finance- Accounting 96,056 169,002 11,246 420,233 696,537
City Attorney 27,741 48,808 3,248 121,364 201,161
Human Resources 147,449 159,420 14,126 160,898 481,893
Treasury Management 6,877 - - 82,467 89,344
Total Indirect Costs for Central Services 399,737$ 591,201$ 42,859$ 1,317,011$ 2,350,808$
Total Direct Costs 4,715,810 8,080,429 542,929 20,287,603 33,626,771
Total Costs 5,115,547 8,671,630 585,788 21,604,614 35,977,579
Indirect Cost Rate 8.48%7.32%7.89%6.49%6.99%
- 7 -
Indirect Cost Allocations by Program
Table 4.0 – Central Services: City Council Distribution
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%126,158$
Total 100.00%126,158$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 126,158
10017100 Business, Economic, Grant & Housing 323,775 0.96%1,215
10018000 Community Outreach/Public Information Services 37,000 0.11%139 GF 17,398 13.79%
10022100 Parks 1,101,063 3.27%4,131 Police 22,541 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%3,252 Fire 8,069 6.40%
10023100 Planning & Community Development 506,928 1.51%1,902 Parking Enf.496 0.39%
10023320 Building Inspection 284,354 0.85%1,067 Golf 157 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%2,290 Conf. Center 966 0.77%
10024214 Traffic Signal Operations 33,000 0.10%124 Airport 4,199 3.33%
10024220 Streets 775,765 2.31%2,910 Electric 45,112 35.76%
10024224 Storm Drain 98,239 0.29%369 Street Lighting 1,382 1.10%
10020217 Animal Control 78,500 0.23%295 Public Benefit 1,913 1.52%
10520210 Police Patrol 5,262,672 15.65%19,744 Water 8,971 7.11%
10520224 Police Major Crimes 162,314 0.48%609 Wastewater12,917 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%1,894 Successor Agency 127 0.10%
10521210 Fire 2,150,676 6.40%8,069 ARRC 287 0.23%
Downtown Bus. Imp 56 0.04%
64020213 Parking Enforcement 132,116 0.39%496 Museum 1,154 0.92%
72022400 Golf 41,973 0.12%157 Visit Ukiah 413 0.33%
73022600 Conference Center 257,524 0.77%966 Total 126,158 100.00%
77725200 Airport 1,119,216 3.33%4,199
80026110 Electric Overhead 1,069,948 3.18%4,014
80026120 Electric Underground 1,059,977 3.15%3,977
80026130 Electric Substation 297,165 0.88%1,115
80026200 Electric Testing & Calibrating 229,920 0.68%863
80026300 Electric Generation 8,541,565 25.40%32,046
80026330 Electric Hydro Plant 265,284 0.79%995
80026400 Electric Administration 560,546 1.67%2,103
80526610 Street Lighting 368,369 1.10%1,382
80626500 Public Benefit 510,000 1.52%1,913
82024410 Water Administration 539,837 1.61%2,025
82024411 Water Production Operations & Management 1,094,926 3.26%4,108
82024414 Water Distribution Operations & Maintenance 756,385 2.25%2,838
84024420 Wastewater Administration 562,786 1.67%2,111
84024421 Wastewater Operations & Maintenance 580,033 1.72%2,176
84024425 Wastewater Treatment 2,300,033 6.84%8,629
10017200 Successor Agency 33,800 0.10%127
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%287
31217100 Downtown Business Improvement 15,000 0.04%56
69122700 Museum 307,703 0.92%1,154
75017110 Visit Ukiah 110,000 0.33%413
Total Operating Budget Used for Distribution 33,626,771 100.00%126,158$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUES & OTHER FUNDS
- 8 -
Indirect Cost Allocations by Program
Table 4.1- Central Services: City Clerk Distribution
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%137,984$
Total 100.00%137,984$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 137,984
10017100 Business, Economic, Grant & Housing 323,775 0.96%1,329
10018000 Community Outreach/Public Information Services 37,000 0.11%152 GF 19,029 13.79%
10022100 Parks 1,101,063 3.27%4,518 Police 24,654 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%3,557 Fire 8,825 6.40%
10023100 Planning & Community Development 506,928 1.51%2,080 Parking Enf.542 0.39%
10023320 Building Inspection 284,354 0.85%1,167 Golf 172 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%2,504 Conf. Center 1,057 0.77%
10024214 Traffic Signal Operations 33,000 0.10%135 Airport 4,593 3.33%
10024220 Streets 775,765 2.31%3,183 Electric 49,341 35.76%
10024224 Storm Drain 98,239 0.29%403 Street Lighting 1,512 1.10%
10020217 Animal Control 78,500 0.23%322 Public Benefit 2,093 1.52%
10520210 Police Patrol 5,262,672 15.65%21,595 Water 9,812 7.11%
10520224 Police Major Crimes 162,314 0.48%666 Wastewater14,127 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%2,071 Successor Agency 139 0.10%
10521210 Fire 2,150,676 6.40%8,825 ARRC 314 0.23%
Downtown Bus. Imp.62 0.04%
64020213 Parking Enforcement 132,116 0.39%542 Museum 1,263 0.92%
72022400 Golf 41,973 0.12%172 Visit Ukiah 451 0.33%
73022600 Conference Center 257,524 0.77%1,057 Total 137,984 100.00%
77725200 Airport 1,119,216 3.33%4,593
80026110 Electric Overhead 1,069,948 3.18%4,390
80026120 Electric Underground 1,059,977 3.15%4,350
80026130 Electric Substation 297,165 0.88%1,219
80026200 Electric Testing & Calibrating 229,920 0.68%943
80026300 Electric Generation 8,541,565 25.40%35,049
80026330 Electric Hydro Plant 265,284 0.79%1,089
80026400 Electric Administration 560,546 1.67%2,300
80526610 Street Lighting 368,369 1.10%1,512
80626500 Public Benefit 510,000 1.52%2,093
82024410 Water Administration 539,837 1.61%2,215
82024411 Water Production Operations & Management 1,094,926 3.26%4,493
82024414 Water Distribution Operations & Maintenance 756,385 2.25%3,104
84024420 Wastewater Administration 562,786 1.67%2,309
84024421 Wastewater Operations & Maintenance 580,033 1.72%2,380
84024425 Wastewater Treatment 2,300,033 6.84%9,438
10017200 Successor Agency 33,800 0.10%139
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%314
31217100 Downtown Business Improvement 15,000 0.04%62
69122700 Museum 307,703 0.92%1,263
75017110 Visit Ukiah 110,000 0.33%451
Total Operating Budget Used for Distribution 33,626,771 100.00%137,984$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUES & OTHER FUNDS
- 9 -
Indirect Cost Allocations by Program
Table 4.2- Central Services: City Manager Distribution
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%396,602$
Total 100.00%396,602$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 396,602
10017100 Business, Economic, Grant & Housing 323,775 0.96%3,819
10018000 Community Outreach/Public Information Services 37,000 0.11%436 GF 54,694 13.79%
10022100 Parks 1,101,063 3.27%12,986 Police 70,863 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%10,224 Fire 25,366 6.40%
10023100 Planning & Community Development 506,928 1.51%5,979 Parking Enf.1,558 0.39%
10023320 Building Inspection 284,354 0.85%3,354 Golf 495 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%7,198 Conf. Center 3,037 0.77%
10024214 Traffic Signal Operations 33,000 0.10%389 Airport 13,200 3.33%
10024220 Streets 775,765 2.31%9,150 Electric 141,819 35.76%
10024224 Storm Drain 98,239 0.29%1,159 Street Lighting 4,345 1.10%
10020217 Animal Control 78,500 0.23%926 Public Benefit 6,015 1.52%
10520210 Police Patrol 5,262,672 15.65%62,069 Water 28,202 7.11%
10520224 Police Major Crimes 162,314 0.48%1,914 Wastewater40,606 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%5,953 Successor Agency 399 0.10%
10521210 Fire 2,150,676 6.40%25,366 ARRC 901 0.23%
Downtown Bus. Imp 177 0.04%
64020213 Parking Enforcement 132,116 0.39%1,558 Museum 3,629 0.92%
72022400 Golf 41,973 0.12%495 Visit Ukiah 1,297 0.33%
73022600 Conference Center 257,524 0.77%3,037 Total 396,602 100.00%
77725200 Airport 1,119,216 3.33%13,200
80026110 Electric Overhead 1,069,948 3.18%12,619
80026120 Electric Underground 1,059,977 3.15%12,502
80026130 Electric Substation 297,165 0.88%3,505
80026200 Electric Testing & Calibrating 229,920 0.68%2,712
80026300 Electric Generation 8,541,565 25.40%100,741
80026330 Electric Hydro Plant 265,284 0.79%3,129
80026400 Electric Administration 560,546 1.67%6,611
80526610 Street Lighting 368,369 1.10%4,345
80626500 Public Benefit 510,000 1.52%6,015
82024410 Water Administration 539,837 1.61%6,367
82024411 Water Production Operations & Management 1,094,926 3.26%12,914
82024414 Water Distribution Operations & Maintenance 756,385 2.25%8,921
84024420 Wastewater Administration 562,786 1.67%6,638
84024421 Wastewater Operations & Maintenance 580,033 1.72%6,841
84024425 Wastewater Treatment 2,300,033 6.84%27,127
10017200 Successor Agency 33,800 0.10%399
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%901
31217100 Downtown Business Improvement 15,000 0.04%177
69122700 Museum 307,703 0.92%3,629
75017110 Visit Ukiah 110,000 0.33%1,297
Total Operating Budget Used for Distribution 33,626,771 100.00%396,602$
SPECIAL REVENUES & OTHER FUNDS
GENERAL FUND
ENTERPRISE FUNDS
- 10 -
Indirect Cost Allocations by Program
Table 4.3 – Central Services: Administrative Support Distribution
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%84,456$
Total 100.00%84,456$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 84,456
10017100 Business, Economic, Grant & Housing 323,775 0.96%813
10018000 Community Outreach/Public Information Services 37,000 0.11%93 GF 11,647 13.79%
10022100 Parks 1,101,063 3.27%2,765 Police 15,090 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%2,177 Fire 5,402 6.40%
10023100 Planning & Community Development 506,928 1.51%1,273 Parking Enf.332 0.39%
10023320 Building Inspection 284,354 0.85%714 Golf 105 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%1,533 Conf. Center 647 0.77%
10024214 Traffic Signal Operations 33,000 0.10%83 Airport 2,811 3.33%
10024220 Streets 775,765 2.31%1,948 Electric 30,200 35.76%
10024224 Storm Drain 98,239 0.29%247 Street Lighting 925 1.10%
10020217 Animal Control 78,500 0.23%197 Public Benefit 1,281 1.52%
10520210 Police Patrol 5,262,672 15.65%13,218 Water 6,006 7.11%
10520224 Police Major Crimes 162,314 0.48%408 Wastewater 8,647 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%1,268 Successor Agency 85 0.10%
10521210 Fire 2,150,676 6.40%5,402 ARRC 192 0.23%
Downtown Bus. Imp 38 0.04%
64020213 Parking Enforcement 132,116 0.39%332 Museum 773 0.92%
72022400 Golf 41,973 0.12%105 Visit Ukiah 276 0.33%
73022600 Conference Center 257,524 0.77%647 Total 84,456 100.00%
77725200 Airport 1,119,216 3.33%2,811
80026110 Electric Overhead 1,069,948 3.18%2,687
80026120 Electric Underground 1,059,977 3.15%2,662
80026130 Electric Substation 297,165 0.88%746
80026200 Electric Testing & Calibrating 229,920 0.68%577
80026300 Electric Generation 8,541,565 25.40%21,453
80026330 Electric Hydro Plant 265,284 0.79%666
80026400 Electric Administration 560,546 1.67%1,408
80526610 Street Lighting 368,369 1.10%925
80626500 Public Benefit 510,000 1.52%1,281
82024410 Water Administration 539,837 1.61%1,356
82024411 Water Production Operations & Management 1,094,926 3.26%2,750
82024414 Water Distribution Operations & Maintenance 756,385 2.25%1,900
84024420 Wastewater Administration 562,786 1.67%1,413
84024421 Wastewater Operations & Maintenance 580,033 1.72%1,457
84024425 Wastewater Treatment 2,300,033 6.84%5,777
10017200 Successor Agency 33,800 0.10%85
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%192
31217100 Downtown Business Improvement 15,000 0.04%38
69122700 Museum 307,703 0.92%773
75017110 Visit Ukiah 110,000 0.33%276
Total Operating Budget Used for Distribution 33,626,771 100.00%84,456$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUES & OTHER FUNDS
- 11 -
Indirect Cost Allocations by Program
Table 4.4 – Central Services: Miscellaneous General Government Distribution
(Property Tax Administration Fee excluded from distribution)
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%136,673$
Total 100.00%136,673$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 136,673
10017100 Business, Economic, Grant & Housing 323,775 0.96%1,316
10018000 Community Outreach/Public Information Services 37,000 0.11%150 GF 18,848 13.79%
10022100 Parks 1,101,063 3.27%4,475 Police 24,420 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%3,523 Fire 8,741 6.40%
10023100 Planning & Community Development 506,928 1.51%2,060 Parking Enf.537 0.39%
10023320 Building Inspection 284,354 0.85%1,156 Golf 171 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%2,480 Conf. Center 1,047 0.77%
10024214 Traffic Signal Operations 33,000 0.10%134 Airport 4,549 3.33%
10024220 Streets 775,765 2.31%3,153 Electric 48,872 35.76%
10024224 Storm Drain 98,239 0.29%399 Street Lighting 1,497 1.10%
10020217 Animal Control 78,500 0.23%319 Public Benefit 2,073 1.52%
10520210 Police Patrol 5,262,672 15.65%21,390 Water 9,719 7.11%
10520224 Police Major Crimes 162,314 0.48%660 Wastewater 13,993 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%2,052 Successor Agency 137 0.10%
10521210 Fire 2,150,676 6.40%8,741 ARRC 311 0.23%
Downtown Bus. Imp 61 0.04%
64020213 Parking Enforcement 132,116 0.39%537 Museum 1,251 0.92%
72022400 Golf 41,973 0.12%171 Visit Ukiah 447 0.33%
73022600 Conference Center 257,524 0.77%1,047 Total 136,673 100.00%
77725200 Airport 1,119,216 3.33%4,549
80026110 Electric Overhead 1,069,948 3.18%4,349
80026120 Electric Underground 1,059,977 3.15%4,308
80026130 Electric Substation 297,165 0.88%1,208
80026200 Electric Testing & Calibrating 229,920 0.68%934
80026300 Electric Generation 8,541,565 25.40%34,716
80026330 Electric Hydro Plant 265,284 0.79%1,078
80026400 Electric Administration 560,546 1.67%2,278
80526610 Street Lighting 368,369 1.10%1,497
80626500 Public Benefit 510,000 1.52%2,073
82024410 Water Administration 539,837 1.61%2,194
82024411 Water Production Operations & Management 1,094,926 3.26%4,450
82024414 Water Distribution Operations & Maintenance 756,385 2.25%3,074
84024420 Wastewater Administration 562,786 1.67%2,287
84024421 Wastewater Operations & Maintenance 580,033 1.72%2,357
84024425 Wastewater Treatment 2,300,033 6.84%9,348
10017200 Successor Agency 33,800 0.10%137
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%311
31217100 Downtown Business Improvement 15,000 0.04%61
69122700 Museum 307,703 0.92%1,251
75017110 Visit Ukiah 110,000 0.33%447
Total Operating Budget Used for Distribution 33,626,771 100.00%136,673$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUES & OTHER FUNDS
- 12 -
Indirect Cost Allocations by Program
Table 4.5 – Central Services: Finance Accounting Distribution
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%696,537$
Total 100.00%696,537$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 696,537
10017100 Business, Economic, Grant & Housing 323,775 0.96%6,707
10018000 Community Outreach/Public Information Services 37,000 0.11%766 GF 96,056 13.79%
10022100 Parks 1,101,063 3.27%22,807 Police 124,454 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%17,957 Fire 44,549 6.40%
10023100 Planning & Community Development 506,928 1.51%10,500 Parking Enf.2,737 0.39%
10023320 Building Inspection 284,354 0.85%5,890 Golf 869 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%12,641 Conf. Center 5,334 0.77%
10024214 Traffic Signal Operations 33,000 0.10%684 Airport 23,183 3.33%
10024220 Streets 775,765 2.31%16,069 Electric 249,071 35.76%
10024224 Storm Drain 98,239 0.29%2,035 Street Lighting 7,630 1.10%
10020217 Animal Control 78,500 0.23%1,626 Public Benefit 10,564 1.52%
10520210 Police Patrol 5,262,672 15.65%109,010 Water 49,530 7.11%
10520224 Police Major Crimes 162,314 0.48%3,362 Wastewater71,314 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%10,456 Successor Agency 700 0.10%
10521210 Fire 2,150,676 6.40%44,549 ARRC 1,583 0.23%
Downtown Bus. Imp.311 0.04%
64020213 Parking Enforcement 132,116 0.39%2,737 Museum 6,374 0.92%
72022400 Golf 41,973 0.12%869 Visit Ukiah 2,279 0.33%
73022600 Conference Center 257,524 0.77%5,334 Total 696,537 100.00%
77725200 Airport 1,119,216 3.33%23,183
80026110 Electric Overhead 1,069,948 3.18%22,163
80026120 Electric Underground 1,059,977 3.15%21,956
80026130 Electric Substation 297,165 0.88%6,155
80026200 Electric Testing & Calibrating 229,920 0.68%4,763
80026300 Electric Generation 8,541,565 25.40%176,928
80026330 Electric Hydro Plant 265,284 0.79%5,495
80026400 Electric Administration 560,546 1.67%11,611
80526610 Street Lighting 368,369 1.10%7,630
80626500 Public Benefit 510,000 1.52%10,564
82024410 Water Administration 539,837 1.61%11,182
82024411 Water Production Operations & Management 1,094,926 3.26%22,680
82024414 Water Distribution Operations & Maintenance 756,385 2.25%15,668
84024420 Wastewater Administration 562,786 1.67%11,657
84024421 Wastewater Operations & Maintenance 580,033 1.72%12,015
84024425 Wastewater Treatment 2,300,033 6.84%47,642
10017200 Successor Agency 33,800 0.10%700
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%1,583
31217100 Downtown Business Improvement 15,000 0.04%311
69122700 Museum 307,703 0.92%6,374
75017110 Visit Ukiah 110,000 0.33%2,279
Total Operating Budget Used for Distribution 33,626,771 100.00%696,537$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUES & OTHER FUNDS
- 13 -
Indirect Cost Allocations by Program
Table 4.6 – Central Services: City Attorney Distribution
$100,000 for litigation costs are directly charged to the Wastewater Enterprise.
Distribution Basis/Bases Percent Dept.
Budget
Total Operating Budget FY 2015/2016 100.00%201,161$
Total 100.00%201,161$
Org #Departments
Total
Operating
Budget FY
2015/2016
Department
Percent
Total
Distribution
$ 201,161
10017100 Business, Economic, Grant & Housing 323,775 0.96%1,937
10018000 Community Outreach/Public Information Services 37,000 0.11%221 GF 27,741 13.79%
10022100 Parks 1,101,063 3.27%6,587 Police 35,942 17.87%
10022810 Recreation Administration (includes all Recreation Activities)866,893 2.58%5,186 Fire 12,866 6.40%
10023100 Planning & Community Development 506,928 1.51%3,033 Parking Enf.790 0.39%
10023320 Building Inspection 284,354 0.85%1,701 Golf 251 0.12%
10024210 Engineering (includes Landfill/Solid Waste)610,293 1.81%3,651 Conf. Center 1,541 0.77%
10024214 Traffic Signal Operations 33,000 0.10%197 Airport 6,695 3.33%
10024220 Streets 775,765 2.31%4,641 Electric 71,932 35.76%
10024224 Storm Drain 98,239 0.29%588 Street Lighting 2,204 1.10%
10020217 Animal Control 78,500 0.23%470 Public Benefit 3,051 1.52%
10520210 Police Patrol 5,262,672 15.65%31,482 Water 14,304 7.11%
10520224 Police Major Crimes 162,314 0.48%971 Wastewater20,596 10.24%
10520218 Community Services Officers (Includes SLESF)504,767 1.50%3,020 Successor Agency 202 0.10%
10521210 Fire 2,150,676 6.40%12,866 ARRC 457 0.23%
Downtown Bus. Imp 90 0.04%
64020213 Parking Enforcement 132,116 0.39%790 Museum 1,841 0.92%
72022400 Golf 41,973 0.12%251 Visit Ukiah 658 0.33%
73022600 Conference Center 257,524 0.77%1,541 Total 201,161 100.00%
77725200 Airport 1,119,216 3.33%6,695
80026110 Electric Overhead 1,069,948 3.18%6,401
80026120 Electric Underground 1,059,977 3.15%6,341
80026130 Electric Substation 297,165 0.88%1,778
80026200 Electric Testing & Calibrating 229,920 0.68%1,375
80026300 Electric Generation 8,541,565 25.40%51,097
80026330 Electric Hydro Plant 265,284 0.79%1,587
80026400 Electric Administration 560,546 1.67%3,353
80526610 Street Lighting 368,369 1.10%2,204
80626500 Public Benefit 510,000 1.52%3,051
82024410 Water Administration 539,837 1.61%3,229
82024411 Water Production Operations & Management 1,094,926 3.26%6,550
82024414 Water Distribution Operations & Maintenance 756,385 2.25%4,525
84024420 Wastewater Administration 562,786 1.67%3,367
84024421 Wastewater Operations & Maintenance 580,033 1.72%3,470
84024425 Wastewater Treatment 2,300,033 6.84%13,759
10017200 Successor Agency 33,800 0.10%202
31122870 Alex Rorabaugh Recreation Center (ARRC)76,426 0.23%457
31217100 Downtown Business Improvement 15,000 0.04%90
69122700 Museum 307,703 0.92%1,841
75017110 Visit Ukiah 110,000 0.33%658
Total Operating Budget Used for Distribution 33,626,771 100.00%201,161$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUES & OTHER FUNDS
- 14 -
Indirect Cost Allocations by Program
Table 4.7 – Central Services: Human Resources/ Risk Management Distribution
Distribution Basis/Bases Percent Dept.
Budget
Number of Full Time Equivalent Employees (FTEs)100.00%481,893$
Total 100.00%481,893$
Department
Percent
Org #Departments
Number of
Full Time
Equivalent
Employees
(FTEs)
Department
%
Total
Distribution
$ 481,893
10010000 City Council 1.90 1.21%5,847 GF 147,449 30.60%
10015100 City Treasurer 0.38 0.24%1,169 Police 125,105 25.96%
10011100 City Clerk 1.00 0.64%3,078 Fire 34,315 7.12%
10012100 City Manager 1.56 1.00%4,801 Golf 1,385 0.29%
10012200 Administrative Support 0.50 0.32%1,539 Airport 13,049 2.71%
10013400 Accounting 6.80 4.34%20,928 Conf. Center 8,340 1.73%
10017100 Business, Economic, Grant & Housing 2.40 1.53%7,386 Electric 53,058 11.01%
10022100 Parks 11.15 7.12%34,315 Street Lighting 3,539 0.73%
10022810 Recreation Administration (includes all Recreation Activities 4.40)7.81 4.99%24,036 Water 38,840 8.06%
10023100 Planning & Community Development 3.44 2.20%10,587 Wastewater42,687 8.86%
10023320 Building Inspection 2.06 1.32%6,340 ARRC 708 0.15%
10024210 Engineering (includes Landfill/Solid Waste 1.40)2.56 1.63%7,879 Museum11,880 2.47%
10024220 Streets 5.05 3.23%15,542 Visit Ukiah 1,539 0.32%
10024214 Storm Drain 1.30 0.83%4,001 Total 481,893 100.00%
10520210 Police Patrol 33.85 21.62%104,177
10520224 Police Major Crimes 1.00 0.64%3,078
10520218 Community Services Officers (Includes SLESF 1.00)5.80 3.70%17,850
10521210 Fire 11.15 7.12%34,315
72022400 Golf 0.45 0.29%1,385
73022600 Conference Center 2.71 1.73%8,340
77725200 Airport 4.24 2.71%13,049
80026110 Electric Overhead 5.20 3.32%16,004
80026120 Electric Underground 6.16 3.93%18,958
80026200 Electric Testing & Calibrating 1.40 0.89%4,309
80026130 Electric Substation 1.70 1.09%5,232
80026330 Electric Hydro Plant 0.75 0.48%2,308
80026400 Electric Administration 2.03 1.30%6,248
80526610 Street Lighting 1.15 0.73%3,539
82024410 Water Administration 2.03 1.30%6,248
82024411 Water Production Operations & Management 4.99 3.19%15,357
82024414 Water Distribution Operations & Maintenance 5.60 3.58%17,235
84024420 Wastewater Administration 2.98 1.90%9,171
84024421 Wastewater Operations & Maintenance 4.41 2.82%13,572
84024425 Wastewater Treatment 6.48 4.14%19,943
31122870 Alex Rorabaugh Recreation Center (ARRC)0.23 0.15%708
69122700 Museum 3.86 2.47%11,880
75017110 Vist Ukiah 0.50 0.32%1,539
Total FTE's for Distribution 156.58 100.00%481,893$
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUE & OTHER FUNDS
- 15 -
Indirect Cost Allocations by Program
Table 4.8 – Central Services: Treasurer Distribution
Distribution Basis/Bases Percent Dept.
Budget
Fund Balance FY 2015/2016 100.00%89,344$
Total 100.00%89,344$
Org #Fund/Department Name
Balance FY
2015/2016
Department
Percent
Total
Distribution
$ 89,344
10000000 General Fund 3,305,267 7.70%6,877
64020213 Parking Enforcement 113,260 0.26%236
73022600 Conference Center 33,483 0.08%70
77725200 Airport 186,827 0.44%389
80026400 Electric Administration 12,131,498 28.25%25,239
80526610 Street Lighting 440,856 1.03%917
80626500 Public Benefit 6,039 0.01%13
82024410 Water Administration 6,953,266 16.19%14,466
84024420 Wastewater Administration (includes Fund 940)19,773,631 46.05%41,138
Total Fund Balance for Distribution 42,944,127 100.00%89,344$
GENERAL FUND
ENTERPRISE FUNDS
- 16 -
Internal Service Fund Allocations
Table 5.0 – Liability Insurance/Claims Premium Distribution
Distribution Basis/Bases Percent Dept.
Budget
Total Liability Insurance/Claims Premium FY 2015/2016 100%288,013$
Total 100%288,013$
Org #Departments Amount Percent Distibution No. Percent DisbributionAmount Percent Distribution
Total
Distribution
95,813
GENERAL FUND
10017100 Business, Economic, Grant & Housing - 0.00%- - 0.00%- 313,850 0.94%896 896
10018000 Community Outreach/Public Information Services - 0.00%- - 0.00%- 37,000 0.11%106 106
10022100 Parks 958 0.28%300 2 5.48%5,300 1,097,489 3.27%3,133 8,733
10022810 Recreation Administration (includes all Recreation Activities)- 0.00%- - 0.00%- 866,223 2.58%2,473 2,473
10023100 Planning & Community Development - 0.00%- - 0.00%- 506,928 1.51%1,447 1,447
10023320 Building Inspection - 0.00%- - 0.00%- 284,354 0.85%812 812
10024210 Engineering (includes Landfill/Solid Waste)- 0.00%- - 0.00%- 610,161 1.82%1,742 1,742
10024214 Traffic Signal Operations - 0.00%- - 0.00%- 33,000 0.10%94 94
10024220 Streets 12,481 3.67%3,500 7 19.18%18,400 775,765 2.31%2,214 24,114
10024224 Storm Drain - 0.00%- - 0.00%- 98,239 0.29%280 280
10020217 Animal Control - 0.00%- - 0.00%- 83,765 0.25%239 239
10520210 Police Patrol 82,498 24.26%23,300 10 27.40%26,300 5,243,320 15.62%14,967 64,567
10520224 Police Major Crimes - 0.00%- - 0.00%- 162,314 0.48%463 463
10520218 Community Services Officers (Includes SLESF)- 0.00%- - 0.00%- 504,767 1.50%1,441 1,441
10521210 Fire 8,699 2.56%2,500 1 2.74%2,600 2,144,519 6.39%6,122 11,222
ENTERPRISE FUNDS
64020213 Parking Enforcement - 0.00%- - 0.00%- 127,906 0.38%365 365
72022400 Golf - 0.00%- - 0.00%- 41,973 0.13%120 120
73022600 Conference Center 36,000 10.59%10,200 1 2.74%2,600 257,524 0.77%735 13,535
77725200 Airport - 0.00%- - 0.00%- 1,116,037 3.32%3,186 3,186
80026110 Electric Overhead - 0.00%- - 0.00%- 1,069,948 3.19%3,054 3,054
80026120 Electric Underground - 0.00%- - 0.00%- 1,059,977 3.16%3,026 3,026
80026130 Electric Substation - 0.00%- - 0.00%- 297,165 0.89%848 848
80026200 Electric Testing & Calibrating - 0.00%- - 0.00%- 229,920 0.68%656 656
80026300 Electric Generation - 0.00%- - 0.00%- 8,541,565 25.45%24,382 24,382
80026330 Electric Hydro Plant - 0.00%- - 0.00%- 268,443 0.80%766 766
80026400 Electric Administration 4,131 1.21%1,200 2 5.48%5,300 560,546 1.67%1,600 8,100
80526610 Street Lighting - 0.00%- - 0.00%- 368,369 1.10%1,052 1,052
80626500 Public Benefit - 0.00%- - 0.00%- 510,000 1.52%1,456 1,456
82024410 Water Administration 5,557 1.63%1,600 3 6.85%6,600 539,837 1.61%1,541 9,741
82024411 Water Production Operations & Management - 0.00%- - 0.00%- 1,091,424 3.25%3,115 3,115
82024414 Water Distribution Operations & Maintenance - 0.00%- - 0.00%- 747,750 2.23%2,134 2,134
84024420 Wastewater Administration 189,778 55.80%53,600 11 30.14%28,900 562,786 1.68%1,606 84,106
84024421 Wastewater Operations & Maintenance - 0.00%- - 0.00%- 572,944 1.71%1,635 1,635
84024425 Wastewater Treatment - 0.00%- - 0.00%- 2,296,575 6.84%6,556 6,556
SPECIAL REVENUE & OTHER FUNDS
10017200 Successor Agency - 0.00%- - 0.00%- 33,800 0.10%96 96
31122870 Alex Rorabaugh Recreation Center (ARRC)- 0.00%- - 0.00%- 76,426 0.23%218 218
31217100 Downtown Business Improvement - 0.00%- - 0.00%- 15,000 0.04%43 43
69122700 Museum - 0.00%- - 0.00%- 307,703 0.92%878 878
75017110 Visit Ukiah - 0.00%- - 0.00%- 110,000 0.33%314 314
Total Operating Budget Used for Distribution 340,102 100.00%96,200 37 100.00%96,000 33,565,312 100.00%95,813 288,013
Claims Paid: Last 3 Years Claims Made: Last 3 Years Operating Budget
GF 40,696 14.13%
Police 66,710 23.16%
Fire 11,222 3.90%
Parking Enf.365 0.13%
Golf 120 0.04%
Conf. Center 13,535 4.70%
Airport 3,186 1.11%
Electric 40,833 14.18%
Street Lighting 1,052 0.37%
Public Benefit 1,456 0.51%
Water 14,991 5.20%
Wastewater 92,298 32.05%
Successor Agency 96 0.03%
ARRC 218 0.08%
Downtown Bus. Imp.43 0.01%
Museum 878 0.30%
Visit Ukiah 314 0.11%
Total 288,013 100.00%
- 17 -
Internal Service Fund Allocations
Table 5.1 – Property, Earthquake & Flood, and Auto Premium Distribution
Org #Departments Property Value
Earthquake
& Flood
Premium
(DIC)
Property
Insurance
Premium
Dept.
Percent
Total
Distribution
GENERAL FUND Misc. Gen Gov 16,979
10012400 Misc. General Government 11,960,097 8,282 8,697 6.99%16,979$ Engineering 116
ENTERPRISE FUNDS Streets 3,120
72022400 Golf 2,163,800 729 1,540 0.93%2,269$ Parks 986
77725200 Airport 7,193,960 793 5,119 2.43%5,912$ Police 2,911
80026400 Electric 16,094,560 10,743 10,593 8.78%21,336$ Fire 5,166
82024410 Water 22,012,239 15,737 15,662 12.92%31,400$ Garage 181
84024420 Wastewater 98,105,437 57,807 70,663 52.87%128,470$ Building Maintenance 9,444
INTERNAL SERVICE FUNDS Corp Yard 4,495
20822500 Building Maintenance 6,301,058 4,478 4,483 3.69%8,961$ Golf 2,269
20824300 Corp yard 3,560,550 1,961 2,533 1.85%4,495$ Airport 6,902
SPECIAL REVENUE & OTHER FUNDS Electric 26,513
31122870 Alex Rorabaugh Recreation Center 6,583,000 - 4,684 1.93%4,684$ Water 34,237
69122700 Museum 12,918,168 9,309 9,192 7.61%18,501$ Wastewater130,903
ARRC 4,684
Total Property & DIC Premium 186,892,869 109,840 133,166 100.00%243,006 Museum 18,501
Total 267,406
Distribution is based on property valuation
Org #Departments
Value of
Vehicles
Dept.
Percent
Total
Distribution
GENERAL FUND
10024210 Engineering 37,532 0.48%116
10024220 Streets 1,005,983 12.79%3,120
10022100 Parks 318,018 4.04%986
10520210 Police 938,534 11.93%2,911
10521210 Fire 1,665,563 21.17%5,166
INTERNAL SERVICE FUNDS
20324100 Garage 58,496 0.74%181
20822500 Building Maintenance 155,660 1.98%483
ENTERPRISE FUNDS
77725200 Airport 319,271 4.06%990
80026400 Electric 1,669,064 21.22%5,177
82024410 WTP 77,874 0.99%242
82024410 Water 837,034 10.64%2,596
84024420 Wastewater 684,846 8.71%2,124
84024420 WWTP 99,348 1.26%308
Total Auto Insurance Premium 7,867,223.0 100.00%24,400
- 18 -
Internal Service Fund Allocations
Table 5.2 – Building Maintenance Distribution
Distribution Basis/Bases Percent Dept. Budget
Civic Center Square Footage 100.00%427,357$
Total 100.00%427,357$
Org #Departments
Civic Center
Square Footage
Department
Percent
Total
Distribution
$ 427,357
10010000 City Council 2,639.60 10.41%44,502
10011100 City Clerk 883.80 3.49%14,900
10012100 City Manager 757.80 2.99%12,776
10012200 Administrative Support 303.80 1.20%5,122
10013400 Accounting 879.60 3.47%14,830
10016100 Human Resources/Risk Management 391.90 1.55%6,607
10022100 Parks 147.30 0.58%2,483
10022810 Recreation Administration 725.00 2.86%12,223
10023100 Planning & Community Development 568.40 2.24%9,583
10023320 Building Inspection 173.20 0.68%2,920
10024210 Engineering 554.20 2.19%9,344
10024220 Streets 170.10 0.67%2,868
10520210 Police Patrol 7,009.20 27.65%118,172
10521210 Fire 9,090.30 35.86%153,258
80026400 Electric Administration 699.80 2.76%11,798
82024410 Water Administration 151.40 0.60%2,553
84024420 Wastewater Administration 202.70 0.80%3,417
Total 25,348.10 100.00%427,357$
Removed from Distribution
Adjustment to Fire
*10521210 Verihealth Contract Credit $42,000 (3,500 x 12 months)(42,000)$
10521210 Fire adjusted distribution 111,258$
GENERAL FUND
ENTERPRISE FUNDS
GF 409,589 95.8%
Electric Administration 11,798 2.8%
Water Administration 2,553 0.6%
Wastewater Administration 3,417 0.8%
Total 427,357 100.0%
- 19 -
Internal Service Fund Allocations
Table 5.3 – Corporation Yard Distribution
A diagram showing area of Corporation yard can be found in the Appendix.
Distribution Basis/Bases Percent Dept. Budget
Corporation Yard 100.00%70,550$
Total 100.00%70,550$
Org #Departments Corporation Yard
Department
Percent
Total
Distribution
$ 70,550
10024220 Streets 32,220.00 20.36%14,366
80026400 Electric Administration 75,261.00 47.57%33,558
82024410 Water Administration 26,457.00 16.72%11,797
84024420 Wastewater Administration 24,287.00 15.35%10,829
Total Operating Budget Used for Distribution 158,225.00 100.00%70,550
GENERAL FUND
ENTERPRISE FUNDS
GF 14,366 20.4%
Electric Administration 33,558 47.6%
Water Administration 11,797 16.7%
Wastewater Administration 10,829 15.3%
Total 70,550 100.0%
- 20 -
Internal Service Fund Allocations
Table 5.4 – Civic Utilities Distribution
Distribution Basis/Bases Percent Building
Utilities
Civic Center Square Footage 100.00%85,000$
Total 100.00%85,000$
Org #Departments
Civic Center
Square
Footage
Department
Percent
Total
Distribution
$ 85,000
10010000 City Council 2,639.60 10.41%8,851
10011100 City Clerk 883.80 3.49%2,964
10012100 City Manager 757.80 2.99%2,541
10012200 Administrative Support 303.80 1.20%1,019
10013400 Accounting 879.60 3.47%2,950
10016100 Human Resources/Risk Management 391.90 1.55%1,314
10022100 Parks 147.30 0.58%494
10022810 Recreation Administration 725.00 2.86%2,431
10023100 Planning & Community Development 568.40 2.24%1,906
10023320 Building Inspection 173.20 0.68%581
10024210 Engineering 554.20 2.19%1,858
10024220 Streets 170.10 0.67%570
10520210 Police Patrol 7,009.20 27.65%23,504
10521210 Fire 9,090.30 35.86%30,483
80026400 Electric Administration 699.80 2.76%2,347
82024410 Water Administration 151.40 0.60%508
84024420 Wastewater Administration 202.70 0.80%680
Total Utilities 25,348.10 100.00%85,000
GENERAL FUND
ENTERPRISE FUNDS
GF 81,466 95.8%
Electric Administration 2,347 2.8%
Water Administration 508 0.6%
Wastewater Administration 680 0.8%
Total 85,000 100.0%
- 21 -
Internal Service Fund Allocations
Table 5.5 – Garage Distribution
Distribution Basis/Bases Percent Dept. Budget
Garage Parts 100.00%65,210$
Garage Labor 100.00%335,410$
Total 100.00%400,620$
Fund #Departments
Garage
Parts
Garage
Labor (hrs)
Department
Percent
Labor
Distribution
Total
Distribution
65,210 335,410 $ 65,210 $ 428,738
10012200 Administrative Support (includes Landfill)- 2 0.06%205 205
10024210 Engineering 37 110.34%1,130 1,166
10024220 Streets 12,830 58117.79%59,667 72,497
10022100 Parks 5,471 2427.41%24,853 30,324
10520210 Police 13,563 90427.68%92,839 106,402
10020217 Animal Control 1,033 501.53%5,135 6,168
10521210 Fire 14,448 41712.77%42,825 57,273
77725200 Airport 2,065 742.27%7,600 9,665
80026400 Electric 4,680 32910.07%33,787 38,468
82024411 Water Treatment Plan 1,635 81.52.50%8,370 10,005
82024414 Water Operations & Maintenance 2,982 2016.15%20,642 23,624
80326330 Hydro Plant - 300.92%3,081 3,081
84024421 Sewer Operations & Maintenance 4,590 1655.05%16,945 21,535
84024425 Sewer Treatment Plant Operations 1,221 80.52.46%8,267 9,488
64020213 Parking 654 98 3.00%10,064 10,718
Total Operating Budget Used for Distribution 65,210 3,266 100.00%335,410 400,620
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUE & OTHER FUNDS
GF 274,035 68.4%
Airport 9,665 2.4%
Electric 41,549 10.4%
Water 33,630 8.4%
Wastewater31,023 7.7%
Parking 10,718 2.7%
Total 400,620 100.0%
- 22 -
Internal Service Fund Allocations
Table 5.6 – Dispatch Distribution
Distribution Basis/Bases Percent Dispatch
Budget
Dispatch Department Distribution 100.00%1,052,962$
Total 100.00%1,052,962$
Distribution Base (less Flat Rates)687,987$
Org #Departments
Dispatch
Department
Distribution
Total
Distribution
10520210 Public Safety Police 60%412,792
10521210 Public Safety Fire 40%275,195
10520210 Public Safety Police - Flat Rate (Fort Bragg Contract)flat rate 324,975
(Fire now uses Cal Fire for dispatch)
ENTERPRISE FUNDS
80026400 Electric flat rate 20,000
82024410 Water flat rate 10,000
84024420 Sewer flat rate 10,000
Total Operating Budget Used for Distribution 1,052,962
GENERAL FUND
GF 1,012,962 96.2%
Electric 20,000 1.9%
Water 10,000 0.9%
Wastewater10,000 0.9%
Total1,052,962 100.0%
- 23 -
Internal Service Fund Allocations
Table 5.7 – Purchasing Distribution
Distribution Basis/Bases Percent Dept. Budget Budget less
Direct Costs
Direct
Costs*
Total
Distribution
Purchasing Contractual Services & Supplies 100.00%219,871$ 143,747$ 76,124$ 219,871$
Total 100.00%219,871$ 143,747$ 76,124$ 219,871$
Fund #Departments
Purchasing
Contractual
Services &
Supplies
Department
Percent
Budget less
Direct Costs
Direct
Costs*
Total
Distribution
$ 143,747
10010000 City Council 2,150.00 0.05%67 - 67
10011100 City Clerk 27,650.00 0.60%866 - 866
10012100 City Manager 13,940.00 0.30%436 - 436
10012200 Administrative Support 18,000.00 0.39%564 - 564
10012400 Miscellaneous General Government 60,000.00 1.31%1,878 - 1,878
10013400 Accounting 113,000.00 2.46%3,538 - 3,538
10014000 City Attorney 193,600.00 4.22%6,061 - 6,061
10015100 Treasurer 80,000.00 1.74%2,505 - 2,505
10016100 Human Resources/Risk Management 41,400.00 0.90%1,296 - 1,296
10017100 Business, Economic, Grant and Housing Services 50,100.00 1.09%1,568 - 1,568
10017200 Successor Agency 33,800.00 0.74%1,058 - 1,058
10018000 Community Outreach/ Public Information Services 25,500.00 0.56%798 - 798
10022100 Parks 89,000.00 1.94%2,786 - 2,786
10022810 Recreation Administration (includes aquatics and programs)274,350.00 5.98%8,589 - 8,589
10023100 Planning & Community Development 110,500.00 2.41%3,459 - 3,459
10023320 Building Inspection 44,700.00 0.97%1,399 - 1,399
10024210 Engineering 25,000.00 0.54%783 - 783
10024214 Storm Drains 31,500.00 0.69%986 - 986
10024220 Streets 167,160.00 3.64%5,233 - 5,233
10520210 Police (Includes Volunteers $900 Major Crimes $8,800 & SLESF $28,621)210,021.00 4.57%6,575 - 6,575
10521210 Fire ( reduced by $477,590 for fire District Contract)8,950.00 0.19%280 - 280
73022600 Conference 72,400.00 1.58%2,267 - 2,267
77725200 Airport 42,900.00 0.93%1,343 - 1,343
80026400 Electric (includes Street Lighting $45,000 & Public Benefit $120,000) 1,083,000.00 23.59%33,905 72,318 106,223
82024410 Water 445,300.00 9.70%13,941 1,903 15,844
84024420 Watewater ( reduced by $100,000 for Litigation Services)1,161,750.00 25.30%36,370 1,903 38,273
31122870 Alex Rorabaugh Recreation Center (ARRC)25,000.00 0.54%783 - 783
31217100 Downtown District 15,000.00 0.33%470 - 470
64020213 Parking District 111,128.00 2.42%3,479 - 3,479
69122700 Museum 14,800.00 0.32%463 - 463
.Total Operating Budget Used for Distribution 4,591,599.00 100.00%143,747 76,124 219,871
*Direct Costs: 1 FTE Purchasing Assistant 95% Electric 2.5% Water, 2.5% Sewer
GENERAL FUND
ENTERPRISE FUNDS
SPECIAL REVENUE & OTHER FUNDS
GF 50,727 23.1%
Conf. Center 2,267 1.0%
Airport 1,343 0.6%
Electric 106,223 48.3%
Water 15,844 7.2%
Wastewater 38,273 17.4%
ARRC 783 0.4%
Downtown District 470 0.2%
Parking District 3,479 1.6%
Museum 463 0.2%
Total 219,871 100.0%
- 24 -
Internal Service Fund Allocations
Table 5.8 – Billing & Collections Distribution
Distribution Basis/Bases Percent Dept. Budget Direct
Distribution
Total
Distribution
Utilities Based on Billable Revenues 100.00%560,810$ 299,537$ 860,347$
General Billing - Based on billed revenues 100.00%560,810$ 299,537$ 860,347$
Org #Departments
on Billable
Revenues
Department
Percent
Billable
Distribution
Total
Distribution
$ 560,810
10012200 Administrative Support (includes Landfill)155,205.44 0.50%2,815 - 2,815
10520210 Public Safety Police 864.09 0.00%16 - 16
72022400 Golf 22,698.50 0.07%412 - 412
77725200 Airport 532,163.26 1.72%9,652 - 9,652
80026400 Electric 14,217,963.46 45.98%257,872179,189437,061
82024410 Water 5,726,622.23 18.52%103,864120,348224,212
84024420 Wastewater 10,224,066.74 33.07%185,434 - 185,434
64020213 Parking 41,136.50 0.13%746 - 746
Total Operating Budget Used for Distribution 30,920,720 100.00%560,810 299,537 860,347
Garbage is Removed from Distribution (flat amount) Sales x 3%
*Based on historical time studies of 60% Electric 40% Water
*Meter Readers
Direct
Distribution
GENERAL FUND
SPECIAL REVENUE & OTHER FUNDS
ENTERPRISE FUNDS
GF 2,831 0.3%
Golf 412 0.0%
Airport 9,652 1.1%
Electric 437,061 50.8%
Water224,212 26.1%
Wastewater185,434 21.6%
Parking 746 0.1%
Total 860,347 100.0%
- 25 -
Internal Service Fund Allocations
Table 5.9 – Information Technology Distribution
Distribution Basis/Bases Percent Dept.
Budget
Number of Full Time Equivalent Employees (FTEs)100.00%711,219$
Total 100.00%711,219$
Org #Departments
Number of
Full Time
Equivalent
Employees
(FTEs)
Department
Percent
FTE
Distribution
$ 711,219
10010000 City Council 1.90 1.01%7,179
10015100 City Treasurer 0.38 0.20%1,436
10011100 City Clerk 1.00 0.53%3,778 x GF 386,176 54.3%
10012100 City Manager 1.56 0.83%5,894 x Purchasing 7,745 1.1%
10012200 Administrative Support 0.50 0.27%1,889 Billing & Collection 36,876 5.2%
10013400 Accounting 6.80 3.61%25,692 x Garage 12,279 1.7%
10016100 Human Resources/Risk Management 2.50 1.33%9,446 x Corp Yard 1,209 0.2%
10017100 Business, Economic, Grant & Housing 2.40 1.27%9,068 x Building Maint 18,060 2.5%
10022100 Parks 11.15 5.92%42,128 x Dispatch 34,004 4.8%
10022810 Recreation Administration (includes all Recreation Activities 4.40)7.81 4.15%29,508 x Golf 1,700 0.2%
10023100 Planning & Community Development 3.44 1.83%12,997 x Airport 16,020 2.3%
10023320 Building Inspection 2.06 1.09%7,783 x Electric 69,482 9.8%
10024210 Engineering (includes Landfill/Solid Waste 1.40)2.56 1.36%9,672 x Water 47,682 6.7%
10024220 Streets 5.05 2.68%19,080 x Wastewater52,404 7.4%
10024214 Storm Drain 1.30 0.69%4,912 Conf. Center 10,239 1.4%
10520210 Police Patrol 33.85 17.98%127,894 x ARRC 869 0.1%
10520224 Police Major Crimes 1.00 0.53%3,778 Visit Ukiah 1,889 0.3%
10520218 Community Services Officers (Includes SLESF 1.00)5.80 3.08%21,914 Museum 14,584 2.1%
10521210 Fire 11.15 5.92%42,128 x Total 711,219 100.0%
20413500 Purchasing 2.05 1.09%7,745 x
20513300 Billing & Collection 6.00 3.19%22,670 x
20524415 Water Meter Reading 1.88 1.00%7,103 x
20526430 Electric Meter Reading 1.88 1.00%7,103 x
20324100 Garage 3.25 1.73%12,279 x
20824300 Alex Rorabaugh Recreation Center (ARRC)0.32 0.17%1,209
20822500 Building Maintenance 4.78 2.54%18,060
20620231 Dispatch Ukiah (Includes Dispatch Fort Bragg 3.00)9.00 4.78%34,004 x
72022400 Golf 0.45 0.24%1,700
73022600 Conference Center 2.71 1.44%10,239 x
77725200 Airport 4.24 2.25%16,020 x
80026110 Electric Overhead 5.20 2.76%19,647
80026120 Electric Underground 6.16 3.27%23,274
80026200 Electric Testing & Calibrating 1.40 0.74%5,290
80026130 Electric Substation 1.70 0.90%6,423
80526610 Street Lighting 1.15 0.61%4,345
80026330 Electric Hydro Plant 0.75 0.40%2,834
80026400 Electric Administration 2.03 1.08%7,670 x
82024410 Water Administration 2.03 1.08%7,670 x
82024411 Water Production Operations & Management 4.99 2.65%18,853
82024414 Water Distribution Operations & Maintenance 5.60 2.97%21,158 x
84024420 Wastewater Administration 2.98 1.58%11,259
84024421 Wastewater Operations & Maintenance 4.41 2.34%16,662 x
84024425 Wastewater Treatment 6.48 3.44%24,483 x
31122870 Alex Rorabaugh Recreation Center (ARRC)0.23 0.12%869 x
69122700 Museum 3.86 2.05%14,584 x
75017110 Visit Ukiah 0.50 0.27%1,889
Total FTE Used for Distribution 188.24 100.00%711,219
GENERAL FUND
INTERNAL SERVICE FUNDS
ENTERPRISE FUNDS
SPECIAL REVENUE & OTHER FUNDS
- 26 -
Appendix
- 27 -
Attachment 4
Page 1 of 2
RESOLUTION NO. 2015-00
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH ADOPTING THE 2015-2016
FISCAL YEAR BUDGET
BE IT RESOLVED by the City Council of the City of Ukiah, State of California, that the Budget for
the Fiscal Year beginning July 1, 2015, and ending June 30, 2016, is hereby adopted, for the Funds
as follows:
Estimated
Beginning Fund
Balance
REVENUES EXPENDITURES Increase/(Decrease)
in Reserve
Estimated
Ending Fund
Balance
Description:
Unrestricted Funds
FUND 100, 105 GENERAL FUND 17,526,085
City Council 126,158
City Clerk/Elections 137,984
City Manager 396,602
Administrative Support 84,456
Miscellaneous General Government 161,673
Finance Department 696,537
City Attorney 201,161
Treasury Management 89,344
Human Resources/Risk Management 481,893
Economic Development 325,382
Visit Ukiah -
Successor Agency -
Community Outreach 37,904
Parks 1,154,471
Building Maintenance -
Recreation/Programs 958,007
Planning 536,320
Building 297,849
Information Technology -
Public Works- Engineering 206,229
Public Works- Traffic Signals 38,992
Public Works- Streets 835,029
Public Works - Corporation Yard -
Storm Drains 98,519
Animal Control 83,635
Police 6,942,106
Fire 2,770,301
Subtotal 17,526,085 16,660,552
Transfers Out 410,856
TOTAL GENERAL FUND 3,237,341$ $17,526,085 $17,071,408 $454,677 3,692,018$
Budget Summary by Fund
Fiscal Year 2015-2016
CITY OF UKIAH
(Continued on Next Page)
Attachment 4
2 OHSUSA:751836402.1
Estimated
Beginning Fund
Balance
REVENUES EXPENDITURES Increase/(Decrease)
in Reserve
Estimated
Ending Fund
Balance
Description:
Restricted Funds:
Fund 201, Worker' Compensation 375,997$ 605,584$ 710,628$ (105,044)$ 270,953$
Fund 202, Insurance 1,995,945 555,421 555,419 2 1,995,947
Fund 203, Garage 53,561 411,224 457,224 (46,000) 7,561
Fund 204, Purchasing 23,645 219,871 219,871 - 23,645
Fund 205, Billing and Collection 569,646 1,019,115 1,139,799 (120,684) 448,962
Fund 206, Public Safety Dispatch - 1,052,962 1,052,962 - -
Fund 208, Building Maintenance/Corporation Yard - 512,357 512,357 - -
Fund 209, Information Technology - 512,357 512,357 - -
Fund 300, Park Development 21,838 218 - 218 22,056
Fund 311, Alex Rorabaugh Center (ARC)4,485 88,016 88,016 - 4,485
Fund 312, Downtown Business Improvement 150 18,472 16,307 2,165 2,315
Fund 500, 2106 Gas Tax 84,260 52,897 52,473 424 84,684
Fund 501, 2107 Gas Tax 22,462 126,505 126,422 83 22,545
Fund 502, 2107.5 Gas Tax 196 4,000 4,000 - 196
Fund 503, 2105 Gas Tax - 92,490 92,469 21 21
Fund 635, Supplemental Law Enforcement (SLESF - 100,500 110,571 (10,071) (10,071)
Fund 640, Parking Enforcement 106,402 109,454 140,183 (30,729) 75,673
Fund 691, Museum (247,010) 320,293 320,293 - (247,010)
Fund 700-705, Solid Waste, Land Fill 6,809,762 55,104 427,389 (372,285) 6,437,477
Fund 720, Golf (1,296,707) 78,240 50,080 28,160 (1,268,547)
Fund 730, Conference Center 49,021 330,680 330,603 77 49,098
Fund 750, Visit Ukiah - 119,563 119,563 - -
Fund 777, Airport 76,290 1,320,066 1,225,616 94,450 170,740
Fund 800, Electric 12,229,578 16,020,930 15,765,565 255,365 12,484,943
Fund 805, Street Lighting 446,946 191,758 339,372 (147,614) 299,332
Fund 806, Public Benefit (116,477) 430,729 538,458 (107,729) (224,206)
Fund 820,Water 7,046,230 5,794,019 4,273,145 1,520,874 8,567,104
Fund 840, Waste Water 11,142,697 7,380,849 7,280,155 100,694 11,243,391
TOTAL BUDGET 36,362,669$ 35,195,250$ 1,517,054$
Budget Summary by Fund
Fiscal Year 2015-2016
CITY OF UKIAH
This budget being more specifically detailed in the “City of Ukiah Budget, Fiscal Year 2015-2016” and
incorporated herein by reference.
PASSED AND ADOPTED this ___th day of August 2015, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Douglas F. Crane, Mayor
ATTEST:
________________________________
Kristine Lawler, City Clerk
Attachment 5
Page 1 of 1
RESOLUTION NO. 2015-00
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UKIAH ADOPTING THE 2015-2016
FISCAL YEAR CAPITAL BUDGET
BE IT RESOLVED by the City Council of the City of Ukiah, State of California, that the Budget for
the Fiscal Year beginning July 1, 2015, and ending June 30, 2016, is hereby adopted, for the Funds
as follows:
Estimated
Beginning Fund
Balance
REVENUES EXPENDITURES Increase/(Decrease)
in Reserve
Estimated
Ending Fund
Balance
Description:
Fund 220, Equipment Reserve 1,844,679 - 830,546 (830,546) 1,014,133
Fund 250, Special Revenue 2,219,181 2,204,000 2,204,000 - 2,219,181
Fund 251, General Capital 1,723,204 - 1,359,003 (1,359,003) 364,201
Fund 300, Park Development 21,838 282,800 282,800 - 21,838
Fund 301, Anton Stadium - 18,000 18,000 - -
Fund 310, Museum Grant - 2,300,000 2,300,000 - -
Fund 507, 1998 STIP (49,576) 227,000 227,000 - (49,576)
Fund 509, S.T.P 108,327 387,000 387,000 - 108,327
Fund 510, Traffic Congestion Relief 757,816 400,000 400,000 - 757,816
Fund 607, Proposition 84 - 2,277,691 2,277,691 - -
Fund 720,Golf (1,296,707) 155,000 155,000 - (1,296,707)
Fund 777, Airport 76,290 - 212,375 (212,375) (136,085)
Fund 778, Airport CIP - 225,000 225,000 - -
Fund 779, Airport Special Projects - 200,000 200,000 - -
Fund 800, Electric 12,229,578 - 4,745,000 (4,745,000) 7,484,578
Fund 801 Electric Capital 1,337,404 4,745,000 4,745,000 - 1,337,404
Fund 820,Water 7,046,230 - 4,167,500 (4,167,500) 2,878,730
Fund 821, Water Capital - 4,167,500 4,167,500 - -
Fund 840, Wastewater 11,142,697 250,000 1,334,770 (1,084,770) 10,057,927
Fund 844, Wastewater Capital 2,889,352 1,084,770 1,084,770 - 2,889,352
TOTAL BUDGET 18,923,761$ 31,322,955$ (12,399,194)$
Budget Summary by Fund
Fiscal Year 2015-2016
CITY OF UKIAH
This budget being more specifically detailed in the “City of Ukiah Budget, Fiscal Year 2015-2016” and
incorporated herein by reference.
PASSED AND ADOPTED this ___th day of August 2015, by the following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Douglas F. Crane, Mayor
ATTEST:
________________________________
Kristine Lawler, City Clerk
Continued on Page 2
RECOMMENDED ACTION(S): Approve retainer agreement with Geary, Shea, O’Donnell, Gratton & Mitchell contained
in Attachment 1 and authorize the City Manager to sign the agreement, an association of counsel and the budget
authorization for the 2015-16 fiscal year.
ALTERNATIVES: Decline to retain the law firm. Provide instructions to staff.
Citizens advised:
Requested by: David J. Rapport, City Attorney
Prepared by: David J. Rapport, City Attorney
Coordinated with: Sage Sangiacomo, City Manager
Presenters: David J. Rapport
Attachments: 1 – Retainer agreement
COUNCIL ACTION DATE: _____________: Approved Continued to___________________ Other _______
RECORDS APPROVED: Agreement: ___________________ Resolution: ___________ Ordinance: __________
Note: Please write Agreement No. in upper right corner of agreement when drafted..
ITEM NO.:
MEETING DATE:
13e
August 19, 2015
AGENDA SUMMARY REPORT
SUBJECT: RETENTION OF STEVEN MITCHELL AND GEARY, SHEA, O’DONNELL, GRATTAN &
MITCHELL AS TRIAL COUNSEL IN UKIAH VALLEY SANITATION DISTRICT V. CITY OF
UKIAH AND CORRESPONDING BUDGET AUTHORIZATION FOR FISCAL YEAR 15/16
Summary: To date, efforts to mediate a resolution of the law suit filed by the Ukiah Valley Sanitation
District (“District”) against the City have been unsuccessful. The case has been transferred to Sonoma
County. At this time the City must begin to prepare to defend itself at trial. Steven Mitchell is an
experienced and successful trial lawyer in Santa Rosa. He has a well-deserved reputation as an effective
litigator and is well known and respected by the judges in Sonoma County. He has represented the City
in the past and represented Willits in a similar lawsuit filed by Brooktrails Township Community Services
District against the City of W illits over the shared costs of the Willits wastewater treatment plant.
Background: On September 9, 2013, the District filed a damages claim with the City seeking millions of
dollars in damages for what the District called breaches of the agreements between the City and the
District for the provision of sewer services in the City and the District. The agreements began in 1955 and
the District claims that the City committed breaches going back to 1967. The City denied the claim and on
October 18, 2013, the District filed a 110 page complaint in Mendocino County Superior Court asking for
damages for breaches of the agreements as they read in 1966, 1985, 1995, 2001, 2004 and 2006. The
District also sought judicial declarations on over 100 separate issues.
The City’s initial response was to object to the complaint on the grounds that any damages claimed by
the District occurring more than a year prior to the date the District filed its claim with the City were barred
by claim filing requirements imposed by state law and the City code. At about the same time, the District
filed a motion to transfer the case out of Mendocino County.
Because of the enormous cost in attorneys’ fees and litigation expenses of litigating this complex case,
which costs will be borne by the sewer system ratepayers in the City and the District, the City asked
whether the District was willing to enter formal mediation. These costs are reflected in the District having
budgeted $250,000 for attorneys’ fees for the fiscal year beginning July 1, 2014, and ending June 30,
Page 2 of 2
2015. The District has asked the City to transfer an additional $1 Million for attorneys’ fees budgeted in
that same fiscal year. The City will be budgeting several hundred thousand dollars in the 2015-16 fiscal
year for its attorneys’ fees and litigation expenses of defending the lawsuit.
The parties have attempted mediation which is undertaken on a confidential basis. While the City and
the District were actively engaged in mediation, they mutually agreed to continue the hearing on the
City’s objections to the District complaint and the District’s motion to change venue. In December 2014,
the District filed an amended complaint which mooted the City’s objection to the original complaint and
the Mendocino Superior Court ordered the case transferred to Sonoma County Superior Court.
Mediation has not been active since January.
At its meeting on November 5, 2014, the City Council approved submitting to the Local Agency Formation
Commission (LAFCO) a resolution of application to detach from the District the portion of its territory
which is inside the City limits. The reasons for seeking to detach district territory from the City were
summarized as follows:
A portion of the City has remained part of the Ukiah Valley Sanitation District (“District”), even
after those areas were annexed to the City. This area, called the “overlap” area, is comprised of
1304 parcels and is depicted on the map attached as Attachment 1. As explained in more detail
below the staff is asking the City Council to approve a resolution of application to the Local
Agency Formation Commission (“LAFCO”) to detach the overlap area from the District. Since
2010, the District has been seeking greater and greater independence from the City. These efforts
have and will continue to increase the cost of providing sewer service to City residents, disrupt the
provision of municipal services to City residents, subject City residents to duplicative and
unnecessary administrative expenses, and cause unnecessary confusion for City residents.
Detaching the overlap area from the District will avoid these adverse effects and provide oversight
and control of sewer service in the City by one local government rather than two.
In its First Amended Complaint, filed in December 2014, the District added two claims intended to prevent
the City from applying to LAFCO to detach District territory from the City. The City filed a motion to strike
these added claims based on a state statute that bars law suits seeking to prevent the exercise of the
constitutional right to petition. The Sonoma County court denied that motion and the City has appealed
that order to the court of appeals. The City has renewed its timeliness objections to the District’s First
Amended Complaint. The Sonoma County court has scheduled a case management conference for
September 17 and the hearing on the City’s objections for September 30. At the scheduled case
management conference or a subsequent conference this case will be set for trial.
Discussion: It is regrettable that the District has embarked on this course, but the City must prepare its
defense. It is important to involve the attorney who will try the case at this early stage before extensive
discovery has been undertaken. A qualified litigator who knows the Sonoma County courts and judges is
the best choice for trial counsel. For these reasons, the City Attorney recommends retaining Mr. Mitchell
and associating him as an attorney of record for the City.
FISCAL IMPACT:
Budget Authorization in 15-16 FY CIP
New Appropriation
Source of Funds
(Title & No.) Account Number Budget Amendment Required
$300,000 City Sewer CIP 84424422.52100 Yes No
At
t
a
c
h
m
e
n
t
1