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08.10.2016 OSBT PacketOPEN SPACE BOARD OF TRUSTEES Wednesday, August 10, 2016 Council Chambers, 1777 Broadway MEETING AGENDA (Please note that times are approximate.) 6:00 I. Approval of Minutes 6:05 II. *Public Participation for Items Not Identified for Public Hearing 6:15 III. *Operating Budget Recommendations 6:45 IV. Matters from Staff a. Boulder Valley Comprehensive Plan Update (BVCP) on Initial Policy Edits to Natural Environment Chapter and on CU South Site Suitability assessment process b. Education and Outreach program updates  Inclusion efforts: accessibility brochure release and outreach to the Latino community c. Follow Up on Blue Line Update d. Agricultural Resources Management Plan Update: Community Engagement Opportunities (information only) 7:45 V. Matters from the Board 7:55 VI. Adjournment * Public hearing Open Space Board of Trustees 2016 Tentative Board Items Calendar (prepared Aug. 2, 2016) September 14 October 12 November 9 Action Items:  Boulder Valley Comprehensive Plan review and comment  Property acquisition placeholder Matters from Department:  Raptor Monitoring Update  Boulder County joint ownership/management IGA renewal briefing  Northern Colorado Water Conservancy District (NCWCD) pipeline easement briefing  Redesigned bike friendly cattle guards in NTSA (written)  Projects Update (written) Action Items:  Boulder County joint ownership/management IGA renewal  NCWCD pipeline easement (disposal) Matters from Department:  City Council Subcommittee  Update on 2013 Flood Recovery  Conservancy concept update and con- currence to move to step 3 (create LOI)  Camera traps (JP- optional) Action Items: Matters from the Department:  Update on Inventory for Master Plan  Review of Ag Plan December 14 January 11, 2017 February 8 Action Items:  Ag Plan and recommendation to City Council Matters from the Department:  Wildland Fire Planning (?) Action Items: Matters from the Department:  Community Ranger Program Action Items: Matters from the Department: C I T Y O F B O U L D E R OPEN SPACE BOARD OF TRUSTEES MEETING DATE: August 10, 2016 AGENDA TITLE: Review of and recommendation regarding the 2017 Open Space and Mountain Parks Department Operating Budget. PRESENTERS: Open Space and Mountain Parks Tracy Winfree, Director Abbie Poniatowski, Central Services Manager Lauren Kilcoyne, Financial Services Manager EXECUTIVE SUMMARY The purpose of this item is a request for the Open Space Board of Trustees (OSBT) to: Meet its Charter requirement to, “Review the City Manager's proposed budget as it relates to Open Space matters and submit its recommendations concerning said budget to the City Council.” OSBT will review, approve and recommend that the City Council approve the Open Space and Mountain Parks (OSMP) Department’s 2017 Operating Budget of $25,331,999 to be allocated from the Open Space Fund to cover the 2017 operating expenditures and transfers as outlined in this memorandum and related attachments. At the June business meeting, the OSBT unanimously approved and recommended the 2017 Open Space and Mountain Parks Department’s Capital Improvement Program (CIP) budget of $9,530,000 from the Open Space Fund and $766,450 allocation from the Lottery Fund. At the July business meeting, staff provided a briefing, information sharing and Q&A on the draft 2017 operating budget. For additional information, the OSBT meeting packets are located here: June 8 Agenda Item 5 Pages 8-18 July 27 Agenda Item 5D Pages 1-11 At the Aug. 10 meeting, there will be a public hearing for the community to comment on the proposed 2017 Operating Budget. After considering public comment, the OSBT will make a recommendation. The public will also have an opportunity to comment during the City Council’s discussions and review of the 2017 recommended budget at future public hearings later this fall. AGENDA ITEM 3 PAGE 1 STAFF RECOMMENDATION Staff requests Open Space Board of Trustees’ consideration of this matter and action in the form of the following motion: Motion to approve, and recommend that City Council approve, an appropriation of $25,331,999 in 2017 for the Open Space and Mountain Parks Operating Budget from the Open Space Fund as outlined in this memorandum and related attachments. PUBLIC FEEDBACK This item is being heard at this public meeting advertised in the Daily Camera on Aug. 7, 2016. On July 28, 2016 the City Planning Board reviewed and approved the 2017 - 2022 CIP as recommended by staff. On Aug. 8, 2016 the City Council will hold its CIP study session. With regards to the 2016 operating budget, City Council study sessions are scheduled on Sept. 13 and 27, 2016. First and second readings of the 2017 budget and ordinances will be held on Oct. 4 and 18, respectively. BACKGROUND The recommended 2017 budget reflects the OSBT and citywide goal to take care of what we have, with emphasis on maintaining existing infrastructure and promoting system stewardship within the financial sustainability of the Open Space Fund. The attached Open Space Fund Financial (see Attachment A) reflects the philosophy of long-term sustainability of the system and the funding that supports it. The attachment also models recommended expenditures for 2017 and thereafter which have not yet been approved by the City Council. The department has based its 2017 budget on revenue projections from the Budget Office. Projections are provided for the six-year planning horizon presented in the Fund Financial and are adjusted annually based on economic indicators. The 2017 OSMP operating budget is conservative, taking into account revenue caution flags and recognizing that 2016 sales tax revenues have been lower than initially projected. Funds available in the Open Space Fund are sufficient to cover the 2017 budget as summarized in this memorandum and subsequent attachments. To maintain significant capacity to respond to economic cycles and/or strategic additional investments, OSMP has also increased its contingency reserves and adjusted its debt assumptions in out years. The six proposed budget additions represent a need to comply with new regulations and practices around the Affordable Care Act and the Living Wage, to continue flood recovery efforts, and to implement the priorities of the 2015 organizational assessment. Each of the six requests outlined below received the full support of the citywide Executive Budget Team in July, and the city manager will recommend approval of all OSMP budget requests by City Council. 2017 OSMP Operating Budget Requests Budget requests include $169,000 in one-time costs with $407,252 in ongoing budget impacts. These requests are recommended to fund the following: AGENDA ITEM 3 PAGE 2 Affordable Care Act (ACA) Compliance – Seasonal Benefits ($76,000 one-time, $176,000 ongoing). These dollars are required to provide benefits to those seasonal staff who qualify and to prevent ACA penalties for non-compliance Affordable Care Act Compliance – Seasonal Employee Classification ($45,520 ongoing). This budget request will convert seasonal Crew Leads to Partial Year Schedule (PYS) employees to meet the requirements of the ACA and new HR employee categories. The remaining funding for these positions will come from a decrease to the seasonal budgets currently supporting the seasonal Crew Leads Living Wage Compliance ($105 one-time, $41,732 ongoing). This calculation was completed by the Budget Office to represent citywide impact by fund of a possible change to the city’s living wage A one-year extension of the fixed-term flood recovery Trails Contracts Manager position ($91,000 one-time). This position manages Federal Emergency Management Agency (FEMA) reimbursable flood projects and contracts. The request will allow OSMP to achieve its top priority for 2017, ongoing flood recovery stemming from the September 2013 flood Conversion of the fixed-term Visitor Use Technician to standard ongoing ($2,000 one- time, $63,000 ongoing). A clear, long-term need for this position was discovered during the 2015 organizational assessment, and the position has been placed within the newly formed Recreation and Cultural Stewardship workgroup Ditch Assessments ($81,000 ongoing). This increase in the annual budget for ditch assessments will allow OSMP to pay increased ditch maintenance fees stemming from the 2013 flood These increases allow OSMP to comply with new laws and regulations and they align with department priorities to continue flood recovery efforts, implement the 2015 organizational assessment, and deliver on core services. ANALYSIS AND CHANGES FROM 2016 Anticipated FEMA Flood Reimbursement and De-Obligation Reserve Beginning in 2017, the OSMP Fund Financial has been adjusted to account for anticipated FEMA reimbursement on completed projects. Simultaneously, OSMP has adjusted its FEMA de-obligation reserve, which must equal 7 percent of cumulative FEMA reimbursement received. Working with the Budget Office and City of Boulder flood recovery team, OSMP has analyzed its flood recovery work plan, taking into account needed time to submit Requests for Reimbursement and receive reimbursements from FEMA, and estimated Fund Financial revenues and reserves accordingly. General Fund Transfer for Mountain Parks For 2017, the General Fund transfer for Mountain Parks is modeled at $1,209,590, an increase of $43,415 from the $1,166,175 approved for 2016. As a point of reference, the transfer was $1,241,722 in 2001, and was reduced to a low of $921,381 in 2010. Based on a November 2013 vote which extended a portion of OSMP dedicated sales and use tax in perpetuity, this transfer is scheduled to expire in 2020. AGENDA ITEM 3 PAGE 3 Changes in Staffing Levels For 2017, OSMP is recommending a total of 116.15 standard full time equivalents (FTE), which represents a decrease of one FTE from 2016. This stems from the 2015 reorganization transfer of one General Fund supported Real Estate FTE to the City Attorney’s Office, a transfer that was completed during the first 2016 budget Adjustment to Base and which will be fully reflected in the 2017 budget. While two positions were included in OSMP’s budget requests, both of these positions previously existed in the department and were previously included in the 2017 personnel projection from the Budget Office. Of the total 116.15 department FTEs, 115.88 are funded through the Open Space Fund. The remaining 0.27 FTE is funded by the General Fund to support the work that the Real Estate workgroup provides to citywide real estate initiatives and transactions. (See Attachment B.) Staff will continue to utilize available funding for seasonal and temporary workers in order to address other service needs across the department. Cost Allocation Cost allocation for OSMP in 2017 is $1,903,344. This is an increase of $325,687 from the $1,577,657 in 2016. The cost allocation model was updated in 2016 and is intended to reflect the department’s utilization of services from other city departments that are not paid for directly. Since 2006, the OSMP budget as a percentage of the overall city budget has grown from 6.9 to 11 percent. Since the last cost allocation plan was completed in 2012, OSMP total FTEs have increased from 91.6 to 116.15, roughly a 28 percent increase. In the same time period, OSMP staffing count as a percentage of total city staff has increased from 7.3 to 8.3 percent, demonstrating that OSMP has grown at a slightly faster rate than other city departments. These increases in OSMP and other increases in external departments across the city have required internal service departments to increase their own budgets and FTEs to accommodate the increased support they provide. The updated 2016 cost allocation plan takes these changes into account, increasing the cost to OSMP proportionally to the growth previously described. The greatest percentage increases in the new cost allocation plan come from the City Manager’s Office, Communications, Human Resources, Finance, and Information Technology. It is notable, though, that although the growth in expenditures for these specific internal service departments averages 48 percent, the change in the OSMP share of their costs has increased on average only 0.5 percent. Though this plan is updated every 2-3 years, there are opportunities for adjustments between updates should there be significant changes in the needs and makeup of a department. (See Attachment C.) Debt Service As a result of debt issued in 2014 and ongoing Boulder Municipal Property Authority (BMPA) payments, the debt service for 2017 will total $5,463,827. Moving forward, debt service for these specific items is expected to decrease slightly each year through 2022 as debt payments are made. However, the 2017 Fund Financial adjusts the debt assumption in out years to plan for a potential future bond issue. Ability to further issue debt depends AGENDA ITEM 3 PAGE 4 on many economic factors, but debt adjustments in the Fund Financial reserve this additional capacity. Contingency and Other Reserves In 2017, approximately 83.71 percent of the Open Space Fund revenue will be generated by sales tax and the program is limited in its ability to raise additional revenue from other tax levies or fees. Because of this, staff has recommended for cash flow planning purposes that a substantial contingency reserve be maintained. The 2017 Fund Financial strives to maintain a contingency reserve equal to 20 percent of operating expenditures, which includes general operating, cost allocation, and debt service. Staff recommends total reserves of $6,746,639 for 2017. This includes $4,913,194 in contingency and open space revenue bond reserves; $316,000 for the 27th pay period in a future year; $490,000 to fulfill Taxpayer Bill of Rights (TABOR) requirements for accrued benefits; and $400,000 for potential property and casualty liability. OSMP has reserved $400,000 for facility maintenance and $227,445 for FEMA de-obligation. In the past, OSMP has dedicated reserves for Vehicle Acquisition, South Boulder Creek Flow, and the IBM Connector Trail. In 2016, the funds for the IBM Connector Trail will be spent. In 2016, a CIP project totaling $2,000,000 will deplete the South Boulder Creek reserves, while the $300,000 in Vehicle Acquisition reserve funded one-third of a total $900,000 vehicle acquisition in 2015 and 2016, $750,000 of which is incorporated into the CIP. CAPITAL IMPROVEMENT PROGRAM The 2017 Capital Improvement Program for the Open Space Fund was unanimously recommended at the OSBT meeting on June 8, 2016. In review, the recommended CIP totals $10,296,450 and includes $9,530,000 in Open Space Funds and $766,450 in Lottery Funds. The 2017 CIP represents a marked shift towards increased system stewardship, with significant investment in maintenance and enhancement activities including various visitor infrastructure, agriculture, ecological restoration, cultural resource, facilities, and trail projects. The budget for Real Estate Acquisition decreased from $5.4 million in 2016 to $4.5 million in 2017, providing capacity to preserve new lands while supporting the increased stewardship theme. Trail Study Area implementation continues in 2017 and across the six-year CIP horizon, and OSMP has created a CIP project dedicated to studying and selecting a new department campus. Lottery Fund Allocation Lottery Fund revenues are evaluated and projected each year and appropriations are adjusted based on that projection. Consideration is given to maintaining sufficient reserves to offset any short-term funding shortfall. For 2017, OSMP is allocated $766,450 in lottery funding and will supplement Open Space funding at Four Mile Creek and in TSA implementation. AGENDA ITEM 3 PAGE 5 AGENDA ITEM 3 PAGE 6 CITY OF BOULDER2014-2021 PROPOSED BUDGETOPEN SPACE FUND6/2/2015 20152016201720182019202020212022Actual Revised Recommended Projected Projected Projected Projected ProjectedBeginning Fund Balance30,210,879$ 36,205,634$ 10,648,931$ 12,172,799$ 14,416,931$ 14,750,121$ 11,422,595$ 8,725,178$ Sources of FundsNet Sales Tax Revenue 29,512,343$ 30,203,888$ 31,100,648$ 31,900,914$ 28,631,678$ 23,647,504$ 24,256,313$ 24,880,906$ Anticipated FEMA Flood Reimbursement 117,898 881,329 2,250,000 2,150,000 - - - - Investment Income191,109 196,842 202,747 208,830 215,095221,547228,194235,040Lease and Miscellaneous Revenue1,471,978 1,516,137 1,395,885 1,437,761 1,480,894 1,525,321 1,571,080 1,618,213 Voice & Sight Tag Program Revenue164,602 227,000 227,000 227,000 227,000227,000227,000227,000Bond Proceeds - 2014----- - - - General Fund Transfer1,120,721 1,166,175 1,209,590 1,245,832 1,284,720 - - - Grants111,587 224,570 --- - - - Total Sources of Funds32,690,237$ 34,415,941$ 36,385,870$ 37,170,337$ 31,839,387$ 25,621,372$ 26,282,587$ 26,961,159$ Uses of FundsGeneral Operating ExpendituresOffice of the Director688,417 1,531,664 1,745,674 1,763,131 1,780,762 1,798,570 1,816,555 1,834,721 Central Services2,432,359 3,051,401 3,310,160 3,343,262 3,226,694 3,258,961 3,291,551 3,324,466 Community Connections & Partnerships4,230,021 4,445,288 4,431,875 4,476,194 4,520,956 4,566,165 4,611,827 4,657,945 Resources & Stewardship3,128,497 4,009,862 3,986,567 4,026,433 3,966,697 4,006,364 4,046,428 4,086,892 Trails & Facilities4,427,818 4,551,305 4,490,554 4,535,460 4,580,814 4,626,622 4,672,888 4,719,617 Pay Period 27---717,000 45,62546,99448,40349,855Carryover/ATB Operating- 22,137,742 --- - - - Increase to 2016 base - operating increases-1,067,500 --- - - - Cost Allocation1,360,322 1,577,657 1,903,344 1,941,411 1,980,239 2,019,844 2,060,241 2,101,446 CIP- Capital Enhancement1,004,464 4,074,600 2,190,000 1,635,000 1,010,000 910,000910,000760,000CIP- Capital Maintenance502,233 1,271,000 640,000 750,000 900,000 1,000,000 1,025,000 1,125,000 CIP- Capital Planning Studies--300,000 100,000 150,000200,000300,000400,000CIP- Land Acquisition2,839,558 5,700,000 6,400,000 6,400,000 6,000,000 4,700,000 4,450,000 4,200,000 CIP- New Facility/Infrastructure-500,000 ------Debt Service - BMPA1,701,788 1,587,507 1,002,209 767,597 663,022663,022593,655593,655Debt Service - Bonds & Notes4,380,005 4,467,118 4,461,618 4,470,719 2,681,388 1,152,356 1,153,456 1,149,356 Total Uses of Funds26,695,482$ 59,972,645$ 34,862,001$ 34,926,205$ 31,506,197$ 28,948,898$ 28,980,004$ 29,002,954$ Ending Fund Balance Before Reserves36,205,634$ 10,648,931$ 12,172,799$ 14,416,931$ 14,750,121$ 11,422,595$ 8,725,178$ 6,683,383$ ReservesOSBT Contingency Reserve2,234,923$ 2,522,180$ 5,066,400$ 5,208,241$ 4,689,239$ 4,427,780$ 4,459,001$ 4,503,591$ Pay Period 27 Reserve146,000 231,000 316,000 - - - - - Sick/Vacation/Bonus Reserve490,000 490,000 490,000 490,000 490,000490,000490,000490,000Property and Casualty Reserve400,000 400,000 400,000 400,000 400,000400,000400,000400,000FEMA De-obligation Reserve8,252 69,945 227,445 377,945 383,488383,488383,488383,488South Boulder Creek Flow Reserve 2,000,000 ---- - - - IBM Connector Trail200,000 ---- - - - Vehicle Acquisition Reserve300,000 ---- - - - Facility Maintenance Reserve200,000 300,000 400,000 400,000 500,000500,000600,000600,000Total Reserves5,979,175$ 4,013,125$ 6,899,845$ 6,876,186$ 6,462,727$ 6,201,268$ 6,332,489$ 6,377,079$ Ending Fund Balance After Reserves30,226,459$ 6,635,805$ 5,272,954$ 7,540,745$ 8,287,393$ 5,221,328$ 2,392,689$ 306,304$ Revenue projections103.25% 105.28% 105.72% 102.16%85.66%80.47%102.58%102.58%OPEN SPACE AND MOUNTAIN PARKSATTACHMENT AAGENDA ITEM 3 PAGE 7 .This page is intentionally left blank.AGENDA ITEM 3 PAGE 8 Open Space and Mountain Parks Detail Page Standard FTE Amount Standard FTE Amount Standard FTE Amount Standard FTE Amount OSMP Leadership Team 3.00 621,034$ 5.00 1,108,290$ 5.00 1,278,915$ - 170,625$ - - 2.00 221,809 2.00 202,513 - (19,296) 1.00 67,383 2.00 201,565 2.00 264,246 - 62,681 Subtotal 4.00 688,416.86 9.00 1,531,664.00 9.00 1,745,674.00 - 214,010.00 Administrative Services 6.50 520,103$ 7.00 720,938$ 7.00 734,545$ - 13,607$ 3.50 359,197 3.50 544,586 3.50 830,980 - 286,394 Real Real Estate Services to OSMP 4.02 520,361 5.06 665,469 5.06 614,371 - (51,098) Real Real Estate Services to General F 1.27 148,889 1.27 30,736 0.27 31,131 (1.00) 395 Resource Information Services 5.36 883,809 7.55 1,089,672 7.55 1,099,133 - 9,461 Subtotal 20.65 2,432,359.12 24.38 3,051,401.15 23.38 3,310,160.00 (1.00) 258,758.85 Community Engagement 7.00 925,742$ 7.00 884,900$ 7.00 952,628$ - 67,728$ Environmental Planning 5.00 741,473 4.00 687,302 4.00 640,592 - (46,710) Junior Rangers 0.50 326,587 1.00 387,173 1.00 388,732 - 1,559 Outreach 5.00 520,545 2.00 397,630 2.00 373,936 - (23,694) Ranger Naturalist Services 17.00 1,715,674 21.72 2,088,284 21.72 2,075,987 - (12,297) Subtotal 34.50 4,230,020.96 35.72 4,445,288.28 35.72 4,431,875.00 - (13,413.28) Agricultural Land Management 3.00 197,518$ 3.00 319,727$ 3.00 337,992$ - 18,265$ Cultural Resources Program 1.50 175,445 2.00 191,524 2.00 204,788 - 13,264 - - 1.00 66,289 1.00 132,671 - 66,382 Ecological Systems 8.00 1,891,554 3.05 1,097,273 3.05 588,479 - (508,794) - - 2.00 226,456 2.00 417,847 - 191,391 - - 1.00 107,276 1.00 105,042 - (2,234) Integrated Pest Management - - 2.00 267,769 2.00 567,825 - 300,056 Recreation and Cultural Stewardship - - 4.00 499,080 4.00 480,704 - (18,376) Water Rights Administration 3.00 513,298 3.00 463,510 3.00 525,870 - 62,360 - - 1.00 100,784 1.00 101,621 - 837 3.00 350,682 4.00 670,173 4.00 523,728 - (146,445) Subtotal 18.50 3,128,496.52 26.05 4,009,862.38 26.05 3,986,567.00 - (23,295.38) Facility Management 5.00 614,498$ 4.00 737,707$ 4.00 708,430$ - (29,277) Fleet 1.00 659,417 1.00 928,020 1.00 906,318 - (21,702) Project Management 3.00 489,183 3.00 391,887 3.00 367,031 - (24,856) Signs 2.00 212,064 2.00 274,646 2.00 247,459 - (27,187) Trail Maintenance and Construction 9.50 1,903,504 9.00 1,716,831 9.00 1,743,388 - 26,557 4.20 549,151 3.00 502,214 3.00 517,929 - 15,715 Subtotal 24.70 4,427,818$ 22.00 4,551,305$ 22.00 4,490,555$ - (60,750)$ Capital Improvement Program 4,346,256$ 12,295,300$ 10,238,953$ (2,056,347)$ Cost Allocation 1,360,322 1,577,657 1,903,344 325,687 Debt Service 6,081,793 6,054,625 5,463,827 (590,798) Subtotal 11,788,371$ 19,927,582$ 17,606,124$ (2,321,458)$ Total 102.35 26,695,482 117.15 37,517,102 116.15 35,570,955 (1.00) (1,946,147.41) Personnel 10,613,799$ 11,644,381$ 13,378,194$ 1,733,813$ Operating 3,422,168 4,865,914 3,488,293 (1,377,621) Interdepartmental Charges 871,144 1,079,225 1,098,344 19,119 Capital 4,346,256 12,295,300 10,238,953 (2,056,347) Cost Allocation 1,360,322 1,577,657 1,903,344 325,687 Debt Service 6,081,793 6,054,625 5,463,827 (590,798) Total 26,695,482$ 37,517,102$ 35,570,955$ (1,946,147)$ General 1.27 148,889$ 1.27 154,334$ 0.27 31,131$ (1.00) (123,203)$ Lottery - 355,300 - 355,300 - 708,953 - 353,653 Open Space and Mountain Parks 101.08 26,191,293 115.88 37,007,468 115.88 34,830,871 - (2,176,597) Total 102.35 26,695,482$ 117.15 37,517,102$ 116.15 35,570,955$ (1.00) (1,946,147)$ Note: Resources and Stewardship Financial Services STAFFING AND EXPENDITURE BY PROGRAM Community and Partnerships Community Relations Office Science Office Central Services Variance - 2016 Approved to 2017 Recommended2015 Actual 2017 Recommended Budget 2016 Approved Budget Office of the Director Wetland and Aquatic Management Wildlife and Habitats Management Ecological Restoration Program Forest Ecosystem Management Grassland Ecosystem Management STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY Capital Improvement Program, Cost Allocations and Debt Service Changes to the layout of the OSMP Department Detail Page and the subtraction of 1 FTE are the result of departmental reorganization. Trails and Facilities Trailhead Maintenance and Construction ATTACHMENT B AGENDA ITEM 3 PAGE 9 This page is intentionally left blank. AGENDA ITEM 3 PAGE 10 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Table of ContentsSchedule Description Allocation Basis Units Allocation Basis Source Page #Table of Contents1Summary Schedule5A Building & Equipment Depreciation121 Department Costs131 Incoming Costs141 Equipment Depreciation Actual Depreciation Expense by Department151 Allocation Summary16105 City Council172 Department Costs182 Incoming Costs192 City Council Weighted Agenda Items by Department202 Allocation Summary21110 City Manager223 Department Costs233 Incoming Costs253 City Manager, Personnel FTE's273 City Manager, Fiscal Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide) 293 Allocation Summary31115 City Clerk334Dtt Ct344Department Costs344 Incoming Costs364 Public Support, incl. Elections **Not Allocated**4 Clerk to the Board, Council Support 100% to Council384 Allocation Summary39120 Communications405 Department Costs415 Incoming Costs425 Internal FTE's (excl. 315 PW, 1150 CHAP, 2120 P&DS, 2140 Aff. Hsng, 2800-2810 Transp, 6100-6300 Utilities) 445 Public **Not Allocated**5 Allocation Summary46125 General Government486 Department Costs496 Incoming Costs506 General Governement Costs by Department516 Allocation Summary52MGT of America, Inc.Page 1 of 187ATTACHMENT C City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016130 City Attorney537 Department Costs547 Incoming Costs557 Attorney - General Fund Operating Expenses in General Fund Only (excl. Capital, Transfers, Debt Service & Dept 951 Citywide) 577 Attorney - Non General Fund # of Document Matters by Non General Fund Department587 Prosecution 100% to Other597 Records FTE's607 Allocation Summary62180 Human Resources648 Department Costs658 Incoming Costs678 Advisory Services FTE's (including Seasonal & Temp FTE's)718 Labor Relations FTE's738 Talent Mngmt FTE's758 Training Development FTE's778 Data Systems FTE's (including Seasonal & Temp FTE's)798 Payroll FTE's (with Seasonal & Temp FTE's @ 25%)818 Total Comp FTE's (with Seasonal & Temp FTE's @ 25%)838 Cust Center Div Adm FTE's (including Seasonal & Temp FTE's)858 Solution Center Div Adm FTE's878 Allocation Summary89185 Finance919 Department Costs929 Incoming Costs949 Financial Reporting Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide) 969Bd tO ti E ( l C it l T f D bt S i & D t 951 Cit id )989BudgetOperating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide)989 Mailroom FTE's1009 Purchasing Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide) 1029 Sales Tax Audit $'s of Sales Tax Revenue Received1049 Public **Not Allocated**9 Allocation Summary105190 Information Technology10710 Department Costs10910 Incoming Costs11110 End Users (Help Desk) & Security Services # of Computers11510 Network Admin # of Computers & Phones11710 Application Support - Dept Specific Times Spent by Dept11910 Application Support - Citywide # of Computers12010 Infrastructure Support - Dept Specific Time Spent by Dept12210 Infrastructure Support - Citywide # of Computers12310 Windows Server Admin # of Computers12510 Database Admin & Unix Server Admin # of Database Programs12710 Technical Training # of Computers128MGT of America, Inc.Page 2 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/201610 Allocation Summary130315 PW Support Services13211 Department Costs13411 Incoming Costs14011 Fac Maint - Single Occ. Bldg Charges Calculated Cost of Maintenance by Dept14611 Fac - Atrium Square footage by Department14711 Fac - Muni Square footage by Department14811 Fac - Park Central Square footage by Department14911 Fac - New Britain Square footage by Department15011 Fac - MSC Bldg A & B Square footage by Department15111 Fac - Center Green Square footage by Department15211 Dushanbe Teahouse Maint (31510010) 100% to "Other" Department15311 Parks & Rec (31510080) 100% to P&R Department15411 Custodial - Municipal Service Center (31510060) Square footage by Department15511 Custodial - Library 100% to Library15611 Custodial - Green Cleaning Single Occ Bldg Charges Single Dept Cleaning Charges15711 Energy - Single Occ. Bldg Charges Single Dept Energy Charges15811 Project Management (31510050) Current Replacement Value15911 Single Dept Major Maint Charges Current Replacement Value 16011 2180-31510100 Facilities100% to Recreation16111 Fac - MSC Bldg B **Not Allocated**11 Fac - Maint Shop **Not Allocated**11 Fac - 1301 Arapahoe **Not Allocated**11 Fac - Iris Center **Not Allocated**11 Fac - LLC East **Not Allocated**11 Fac - LLC West **Not Allocated**11 1800 Broadway **Not Allocated**11All ti S16211Allocation Summary1622180 - 515 - 670055 City Facilities Trash16512 Department Costs16612 Incoming Costs16712 City Facilities Trash Service FTE's16812 Allocation Summary1707110 Property & Casualty Insurance17213 Department Costs17313 Incoming Costs17413 Workers Comp Premiums # of Workers Comp Claims17613 Liability Premiums FTE's17713 Property Premiums 100% to Facilities17913 Airport Premiums 100% to Airport18013 Allocation Summary1811100-951-95111002-720510 Unemploy & Vol Ins18314 Department Costs184MGT of America, Inc.Page 3 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/201614 Incoming Costs18514 Unemployment & Vol Ins # of Unemployment Claims18614 Allocation Summary187MGT of America, Inc.Page 4 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment 620 CVB 135 Municipal Court140 Energy Strategy / Elect Util Dev255 Police 260 Fire 265 Police & Fire Pensions310 PW Transporation380 PW Development385 Community Planning & Sustainability405 Housing1 A Building & Equipment Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $02 105 City Council 19,905 2,212 66,349 3,317 4,423 0 22,116 0 79,928 29,8573 110 City Manager 29,346 31,110 10,812 447,430 213,014 2,107 1,053 380 23,751 1,0674 115 City Clerk00000000005 120 Communications 15,035 18,332 10,628 252,370 107,293 0 434 0 11,044 06 125 General Government 1,855,0710000000007 130 City Attorney 37,001 34,190 2,927 515,459 272,450 4,927 1,550 889 32,311 2,4968 180 Human Resources 56,730 69,081 41,724 951,082 404,316 0 1,635 0 43,350 09 185 Finance 37,804 34,170 1,370 519,280 278,953 5,378 1,617 970 33,371 2,72510 190 Information Technology 146,323 144,566 71,765 1,039,883 266,075 0 0 202 74,164 3,73011 315 PW Support Services 6,181 0 29,734 595,275 855,17700029,72527,09812 2180 - 515 - 670055 City Facilities Tra 1,391 1,696 983 23,344 9,925 0 40 0 1,022 013 7110 Property & Casualty Insurance 5,507 6,714 3,892 166,966 61,692 0 159 0 4,045 014 1100-951-95111002-720510 Unemploy 0006,50200003,9012,601Total Current Allocations$2,210,294 $342,071 $240,185 $4,520,908 $2,473,318 $12,413 $28,603 $2,441 $336,611 $69,574MGT of America, Inc.Page 5 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment 410 Human Services505 Library 510 Arts 515 Parks & Recreation555 Open Space & Mountain Parks951 Fundwide / Citywide1150 Community Housing Asst Program1200 Library 2100 Capital Development2110 Lottery1 A Building & Equipment Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $02 105 City Council 16,587 1,106 1,106 3,317 44,232000003 110 City Manager 65,624 1,451 7,812 58,540 1,986 0 21,914 107,756 0 04 115 City Clerk00000000005 120 Communications 25,949 1,301 2,603 31,667 1,102 0 4,399 64,235 0 06 125 General Government00000000007 130 City Attorney 98,883 656 12,794 70,287 2,326 0 1,212 42,481 0 08 180 Human Resources 102,301 4,904 9,808 144,238 4,152 0 16,632 248,436 0 2,1289 185 Finance 108,525 493 13,517 71,279 2,349 375,279 45,086 116,530 0 010 190 Information Technology 295,218 11,137 6,508 183,954 86,171 0 26,909 736,108 0 011 315 PW Support Services 314,138 312,382 0 534,1290001,230,194 0 012 2180 - 515 - 670055 City Facilities Tra 2,400 120 241 2,929 102 0 407 5,942 0 013 7110 Property & Casualty Insurance 12,653 477 953 11,598 404 0 1,611 27,726 0 014 1100-951-95111002-720510 Unemploy 7,8020000006,50200Total Current Allocations$1,050,081 $334,027 $55,341 $1,111,938 $142,823 $375,279 $118,170 $2,585,910 $0 $2,128MGT of America, Inc.Page 6 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment 2120 Planning & Development Services2140 Affordable Housing Fund2180 .25 Cent Sales Tax2300 Recreation Activity2400 Climate Action Plan Tax2500 Open Space2700 Airport 2800 Transportation2810 Transportation Development2820 ForestGlen1 A Building & Equipment Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $02 105 City Council 209,04200018,445000003 110 City Manager 128,892 13,890 56,613 109,284 14,941 188,673 3,218 170,903 823 874 115 City Clerk00000000005 120 Communications 0 0 29,168 50,085 0 101,107 1,0410006 125 General Government00000000007 130 City Attorney 393,548 4,204 15,069 27,195 10,634 162,507 1,962 83,791 718 08 180 Human Resources 287,565 20,915 114,575 291,034 17,787 483,642 3,923 242,343 654 09 185 Finance 146,286 21,796 130,794 155,356 29,840 439,212 5,644 425,227 1,673 22210 190 Information Technology 511,844 26,909 113,863 218,914 24,806 442,808 26,030 255,194 0 011 315 PW Support Services 473,372 0 14,055 1,371,302 16,723 0 0 271,910 0 012 2180 - 515 - 670055 City Facilities Tra 6,849 512 2,698 4,633 421 9,352 96 5,641 16 013 7110 Property & Casualty Insurance 27,817 2,027 10,683 51,587 1,668 71,324 8,606 22,335 64 014 1100-951-95111002-720510 Unemploy 0 0 0 23,407 0 39,011 0 9,103 0 0Total Current Allocations$2,185,214 $90,254 $487,519 $2,302,797 $135,265 $1,937,637 $50,521 $1,486,447 $3,948 $309MGT of America, Inc.Page 7 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment 2830 BJGID - TDM2900 Library Gifts2910 CommDvlpmnt Block Grnt (CDBG)2920 HOME 3300 Permanent Parks & Recreation3500 Boulder Junction Cap Impr Fund3600 2011 Capital Improvement Bond3700 CI CCS 6100 Water Utility6200 Sewer Utility1 A Building & Equipment Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $02 105 City Council000000004,4234,4233 110 City Manager 964 0 5,397 5,361 12,733000141,168102,0634 115 City Clerk00000000005 120 Communications 0 0 1,909 1,084 7,374000006 125 General Government00000000007 130 City Attorney 0 0 526 299 2,701000160,98343,8478 180 Human Resources 0 0 9,029 4,087 28,024 0 744 0 256,930 195,1799 185 Finance 2,461 0 9,065 11,009 14,303 5,425 0 12,450 196,146 133,66610 190 Information Technology 0 0 9,761 3,430 33,543000553,025251,18911 315 PW Support Services00000000108,149149,30712 2180 - 515 - 670055 City Facilities Tra001771006820006,1544,75513 7110 Property & Casualty Insurance 0 0 699 397 2,70100024,36918,82714 1100-951-95111002-720510 Unemploy 000000006,5020Total Current Allocations$3,425 $0 $36,563 $25,768 $102,062 $5,425 $744 $12,450 $1,457,848 $903,256MGT of America, Inc.Page 8 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment 6300 Flood 6400 DCD-CAGID6500 UHC-UHGID6700 BMPA Debt Service Fund6800 BJGID - Parking7100 Telecommunications7120 Worker Compensation Insurance7190 Compensated Absences7210 Fleet 7300 Computer Replacement1 A Building & Equipment Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $02 105 City Council 3,3170000000003 110 City Manager 50,265 46,927 6,741 0 295 4,987 11,032 5,244 33,257 10,9804 115 City Clerk00000000005 120 Communications 0 21,811 3,496 0 0 1,084 1,735 0 13,118 2176 125 General Government00000000007 130 City Attorney (7,498) 23,426 6,658 0 24,453 299 478 0 3,613 608 180 Human Resources 104,795 82,862 13,248 0 0 4,378 6,539 0 50,347 8179 185 Finance 61,440 66,946 8,577 0 754 10,053 23,880 13,388 52,521 27,49410 190 Information Technology 77,072 28,704 7,176 0 0 6,784 0 0 76,666 011 315 PW Support Services 17,440000000076,648012 2180 - 515 - 670055 City Facilities Tra 2,506 2,018 323 0 0 100 161 0 1,213 2013 7110 Property & Casualty Insurance 9,923 7,988 1,281 0 0 397 636 0 4,804 7914 1100-951-95111002-720510 Unemploy 0000000000Total Current Allocations$319,261 $280,682 $47,500 $0 $25,502 $28,081 $44,460 $18,632 $312,188 $39,668MGT of America, Inc.Page 9 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment 7400 Equipment Replacement7500 Facility Renovation & Replace8110 Police Pension8120 Fire Pension9000 External91 Non Enterprise & BMPA Debt72-112 Community Planning & Sustainability499 GASB34 Governmental Consoidation240 Fire Training Center Contrustion 2nd Allocation Orphans1 A Building & Equipment Depreciation $0 $0 $0 $0 $0 $0 $0 $0 $0 $02 105 City Council00006,635000003 110 City Manager 976 6,656 0 0 5,552000004 115 City Clerk00000000005 120 Communications 651 1,475 0 0 5,457000006 125 General Government00000000007 130 City Attorney 179 406 0 0 905,539000008 180 Human Resources 2,638 5,703 0 0 20,564000009 185 Finance 886 13,350 0 0 7030000010 190 Information Technology000055,7290000011 315 PW Support Services0000556,0520000012 2180 - 515 - 670055 City Facilities Tra60136005050000013 7110 Property & Casualty Insurance 238 540 0 0 1,9990000014 1100-951-95111002-720510 Unemploy 0000000000Total Current Allocations$5,629 $28,267 $0 $0 $1,558,734 $0 $0 $0 $0 $0MGT of America, Inc.Page 10 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Summary ScheduleDepartment Total1 A Building & Equipment Depreciation $02 105 City Council 540,7413 110 City Manager 2,163,0764 115 City Clerk 05 120 Communications 787,2056 125 General Government 1,855,0717 130 City Attorney 2,998,4358 180 Human Resources 4,348,8409 185 Finance 3,669,26210 190 Information Technology 5,816,16211 315 PW Support Services 6,988,98912 2180 - 515 - 670055 City Facilities Tra 99,67113 7110 Property & Casualty Insurance 575,38814 1100-951-95111002-720510 Unemploy 105,330Total Current Allocations$29,948,171Equipment Depreciation Nature and Extent of Services Th E i t D i ti d t t t l t th d i ti dit f i t f th Cit MGT of America, Inc.Page 11 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Equipment Depreciation Nature and Extent of Services The Equipment Depreciation department serves to accumulate the depreciation expenditures of equipment for the City. Equipment Depreciation costs are distributed by the following function: Equipment Depreciation - Costs have been allocated based on Actual Depreciation Expense by Department.   MGT of America, Inc.Page 12 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:1 A Building & Equipment DepreciationDescription Amount General AdminEquipment DepreciationPersonnel Costs P 000 Salary % Split.00% .00%Equipment Depreciation P 40,807 0 40,807Subtotal - Services & Supplies 40,807 0 40,807Department Cost Total40,807 0 40,807Adjustments to CostSubtotal - Adjustments 0 0 0Total Costs After Adjustments40,807 0 40,807General Admin Distribution 0 0Grand Total$40,807 $40,807MGT of America, Inc.Page 13 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:1 A Building & Equipment DepreciationNo Indirect CostsPage Intentionally Left BlankMGT of America, Inc.Page 14 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Equipment Depreciation AllocationsDept:1 A Building & Equipment DepreciationDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 9,981 24.46% $9,981 $0 $9,981 $0 $9,9817 130 City Attorney 7,654 18.76% 7,654 0 7,654 0 7,6549 185 Finance 20,095 49.24% 20,095 0 20,095 0 20,09510 190 Information Technology 3,077 7.54% 3,077 0 3,077 0 3,077Subtotal40,807 100.00% 40,807 0 40,807 0 40,807Direct Bills00Total$40,807 $40,807Basis Units: Actual Depreciation Expense by DepartmentSource: MGT of America, Inc.Page 15 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:1 A Building & Equipment DepreciationDepartment Equipment DepreciationTotal3 110 City Manager $9,981 $9,9817 130 City Attorney 7,654 7,6549 185 Finance 20,095 20,09510 190 Information Technology 3,077 3,077Total$40,807 $40,807105 City Council Nature and Extent of Services The City Council department serves to set the policies for the operation of the Boulder government. City Council costs are distributed by the following function: City Council - Costs have been allocated based on Weighted Agenda Items by Department.   MGT of America, Inc.Page 16 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016105 City Council Nature and Extent of Services The City Council department serves to set the policies for the operation of the Boulder government. City Council costs are distributed by the following function: City Council - Costs have been allocated based on Weighted Agenda Items by Department.   MGT of America, Inc.Page 17 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:2 105 City CouncilDescription Amount General AdminCity CouncilPersonnel CostsSalaries S1 102,178 0 102,178 Salary % Split.00% 100.00%Benefits S 17,659 0 17,659Subtotal - Personnel Costs 119,837 0 119,837Services & Supplies CostAdvertising S 15,533 0 15,533Board/Commission Eco Passes S 2,856 0 2,856Business Travel S 25,077 0 25,077Cellular Phone Service S 748 0 748Charges S 3,132 0 3,132Employee Expenses S 200 0 200Fees S 4,532 0 4,532Food S 34,346 0 34,346Materials S 6,248 0 6,248Misc Purchased Services S 1,010 0 1,010Professional Services S 6,514 0 6,514Rentals/Leases S 190 0 190Supplies S 1,297 0 1,297 S 000 S 000Subtotal - Services & Supplies 101,683 0 101,683Department Cost Total221,520 0 221,520Adjustments to CostSubtotal - Adjustments 0 0 0Total Costs After Adjustments221,520 0 221,520General Admin Distribution 0 0Grand Total$221,520 $221,520MGT of America, Inc.Page 18 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:2 105 City CouncilDepartment First IncomingSecond IncomingCity Council7 Attorney - General Fund $3,117 $0 $3,117Subtotal - 130 City Attorney 3,117 0 3,1173 City Manager, Fiscal 1,333 0 1,333Subtotal - 110 City Manager 1,333 0 1,3339 Financial Reporting 1,582 0 1,5829 Budget 1,287 0 1,2879 Purchasing 534 0 534Subtotal - 185 Finance 3,402 0 3,40210 End Users (Help Desk) & Security Serv449 0 44910 Network Admin 1,208 0 1,20810 Application Support - Dept Specific 538 0 53810 Application Support - Citywide 2,922 0 2,92210 Infrastructure Support - Citywide 1,970 0 1,97010 Windows Server Admin 651 0 65110 Technical Training 240 0 240Subtotal - 190 Information Technology 7,977 0 7,97711 Fac - Muni 29,001 0 29,00111 Project Management (31510050) 0 0 0Subtotal - 315 PW Support Services 29,001 0 29,0014 Clerk to the Board, Council Support 410,404 0 410,404Subtotal - 115 City Clerk 410,404 0 410,404Total Incoming455,235 0 455,235C. Total Allocated$676,755 $676,755100.00%MGT of America, Inc.Page 19 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Council AllocationsDept:2 105 City CouncilDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 33.00 5.39% $11,945 $0 $11,945 $24,547 $36,4927 130 City Attorney 6.00 0.98% 2,172 0 2,172 4,463 6,6359 185 Finance 67.00 10.95% 24,251 0 24,251 49,838 74,08910 190 Information Technology 1.00 0.16% 362 0 362 744 1,10611 315 PW Support Services 16.00 2.61% 5,791 0 5,791 11,902 17,69315 620 CVB 18.00 2.94% 6,515 0 6,515 13,389 19,90516 135 Municipal Court 2.00 0.33% 724 0 724 1,488 2,21217 140 Energy Strategy / Elect Util Dev 60.00 9.80% 21,718 0 21,718 44,631 66,34918 255 Police 3.00 0.49% 1,086 0 1,086 2,232 3,31719 260 Fire 4.00 0.65% 1,448 0 1,448 2,975 4,42321 310 PW Transporation 20.00 3.27% 7,239 0 7,239 14,877 22,11623 385 Community Planning & Sustainabil72.28 11.81% 26,163 0 26,163 53,765 79,92824 405 Housing 27.00 4.41% 9,773 0 9,773 20,084 29,85725 410 Human Services 15.00 2.45% 5,429 0 5,429 11,158 16,58726 505 Library 1.00 0.16% 362 0 362 744 1,10627 510 Arts 1.00 0.16% 362 0 362 744 1,10628 515 Parks & Recreation 3.00 0.49% 1,086 0 1,086 2,232 3,31729 555 Open Space & Mountain Parks 40.00 6.54% 14,478 0 14,478 29,754 44,23235 2120 Planning & Development Services189.04 30.89% 68,425 0 68,425 140,617 209,04239 2400 Climate Action Plan Tax 16.68 2.73% 6,038 0 6,038 12,407 18,44553 6100 Water Utility 4.00 0.65% 1,448 0 1,448 2,975 4,42354 6200 Sewer Utility 4.00 0.65% 1,448 0 1,448 2,975 4,42355 6300 Flood 3.00 0.49% 1,086 0 1,086 2,232 3,317 69 9000 External 6.00 0.98% 2,172 0 2,172 4,463 6,635Subtotal612.00 100.00% 221,520 0 221,520 455,235 676,755Direct Bills00Total$221,520 $676,755Basis Units: Weighted Agenda Items by DepartmentSource: MGT of America, Inc.Page 20 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:2 105 City CouncilDepartment City Council Total3 110 City Manager $36,492 $36,4927 130 City Attorney 6,635 6,6359 185 Finance 74,089 74,08910 190 Information Technology 1,106 1,10611 315 PW Support Services 17,693 17,69315 620 CVB 19,905 19,90516 135 Municipal Court 2,212 2,21217 140 Energy Strategy / Elect Util Dev 66,349 66,34918 255 Police 3,317 3,31719 260 Fire 4,423 4,42321 310 PW Transporation 22,116 22,11623 385 Community Planning & Sustainabil79,928 79,92824 405 Housing 29,857 29,85725 410 Human Services 16,587 16,58726 505 Library 1,106 1,10627 510 Arts 1,106 1,10628 515 Parks & Recreation 3,317 3,31729 555 Open Space & Mountain Parks 44,232 44,23235 2120 Planning & Development Services209,042 209,04239 2400 Climate Action Plan Tax 18,445 18,44553 6100 Water Utility 4,423 4,42354 6200 Sewer Utility 4,423 4,42355 6300 Flood 3,317 3,317 69 9000 External 6,635 6,635Total$676,755 $676,755MGT of America, Inc.Page 21 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016110 City Manager Nature and Extent of Services The City Manager department serves as executor of policies and objectives of the City as set forth by the City Council and preparer of the annual budget. City Manager costs are distributed by the following functions: City Manager, Personnel - Costs have been allocated based on FTE's. City Manager, Fiscal - Costs have been allocated based on Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide).   MGT of America, Inc.Page 22 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:3 110 City ManagerDescription Amount General AdminCity Manager, PersonnelCity Manager, FiscalPersonnel CostsSalaries S1 1,400,889 0 700,445 700,445 Salary % Split.00% 50.00% 50.00%Benefits S 353,862 0 176,931 176,931Subtotal - Personnel Costs 1,754,751 0 877,376 877,376Services & Supplies CostBusiness Travel S 9,100 0 4,550 4,550Cellular Phone Service S 7,500 0 3,750 3,750Charges S 33,950 0 16,975 16,975Community Funding/Grants S 50,000 0 25,000 25,000Employee Expenses S 48,700 0 24,350 24,350Fees S 1,000 0 500 500Food S 6,500 0 3,250 3,250Materials S 6,000 0 3,000 3,000Misc Purchased Services S 24,514 0 12,257 12,257Postage and Express Mail S 500 0 250 250Professional Services S 193,500 0 96,750 96,750R&M S 5,500 0 2,750 2,750Supplies S 6,000 0 3,000 3,000Temp Personnel Svcs S 5,000 0 2,500 2,500 S 0000 S 0000 S 0000 S 0000 S 0000 S 0000 S 0000 S 0000 S 0000MGT of America, Inc.Page 23 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:3 110 City ManagerDescription Amount General AdminCity Manager, PersonnelCity Manager, Fiscal S 0000 S 0000 S 0000 S 0000Subtotal - Services & Supplies 397,764 0 198,882 198,882Department Cost Total2,152,515 0 1,076,258 1,076,258Adjustments to CostSubtotal - Adjustments 0000Total Costs After Adjustments2,152,515 0 1,076,258 1,076,258General Admin Distribution 0 0 0Grand Total$2,152,515 $1,076,258 $1,076,258MGT of America, Inc.Page 24 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:3 110 City ManagerDepartment First IncomingSecond IncomingCity Manager, PersonnelCity Manager, Fiscal2 City Council $36,492 $0 $18,246 $18,246Subtotal - 105 City Council 36,492 0 18,246 18,2467 Attorney - General Fund 28,201 0 14,101 14,1017 Records 3,107 0 1,553 1,553Subtotal - 130 City Attorney 31,308 0 15,654 15,6543 City Manager, Personnel 11,474 0 5,737 5,7373 City Manager, Fiscal 12,058 0 6,029 6,029Subtotal - 110 City Manager 23,533 0 11,766 11,7668 Advisory Services 9,013 0 4,507 4,5078 Labor Relations 2,265 0 1,133 1,1338 Talent Mngmt 421 0 210 2108 Training Development 6,286 0 3,143 3,1438 Data Systems 2,908 0 1,454 1,4548 Payroll 3,816 0 1,908 1,9088 Total Comp 7,367 0 3,684 3,6848 Cust Center Div Adm 9,102 0 4,551 4,5518 Solution Center Div Adm 1,485 0 742 742Subtotal - 180 Human Resources 42,663 0 21,331 21,3319 Financial Reporting 14,315 0 7,158 7,1589Budget 11,640 0 5,820 5,8209 Mailroom 1,454 0 727 7279 Purchasing 4,827 0 2,413 2,413Subtotal - 185 Finance 32,236 0 16,118 16,11810 End Users (Help Desk) & Security Serv1,421 0 711 71110 Network Admin 1,805 0 903 90310 Application Support - Dept Specific 79,978 0 39,989 39,98910 Application Support - Citywide 9,247 0 4,624 4,62410 Infrastructure Support - Dept Specific000010 Infrastructure Support - Citywide 6,237 0 3,118 3,11810 Windows Server Admin 2,059 0 1,030 1,030MGT of America, Inc.Page 25 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:3 110 City ManagerDepartment First IncomingSecond IncomingCity Manager, PersonnelCity Manager, Fiscal10 Technical Training $759 $0 $379 $379Subtotal - 190 Information Technology 101,506 0 50,753 50,75311 Fac - Muni 53,975 0 26,987 26,98711 Project Management (31510050)0000Subtotal - 315 PW Support Services 53,975 0 26,987 26,98713 Workers Comp Premiums 4,549 0 2,275 2,27513 Liability Premiums 4,131 0 2,065 2,065Subtotal - 7110 Property & Casualty Ins8,680 0 4,340 4,3401 Equipment Depreciation 9,981 0 4,991 4,991Subtotal - A Building & Equipment Dep 9,981 0 4,991 4,9915 Internal 11,279 0 5,639 5,639Subtotal - 120 Communications 11,279 0 5,639 5,63912 City Facilities Trash Service 1,043 0 522 522Subtotal - 2180 - 515 - 670055 City Fa 1,043 0 522 522Total Incoming352,695 0 176,347 176,347C. Total Allocated$2,505,210 $1,252,605 $1,252,60550.00% 50.00%MGT of America, Inc.Page 26 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Manager, Personnel AllocationsDept:3 110 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $9,859 $0 $9,859 $1,615 $11,4744 115 City Clerk 4.00 0.28% 3,034 0 3,034 497 3,5315 120 Communications 12.75 0.90% 9,669 0 9,669 1,584 11,2547 130 City Attorney 24.70 1.74% 18,732 0 18,732 3,069 21,8018 180 Human Resources 24.38 1.72% 18,489 0 18,489 3,030 21,5199 185 Finance 40.50 2.85% 30,714 0 30,714 5,033 35,74710 190 Information Technology 38.75 2.73% 29,387 0 29,387 4,815 34,20211 315 PW Support Services 16.08 1.13% 12,195 0 12,195 1,998 14,19313 7110 Property & Casualty Insurance 3.00 0.21% 2,275 0 2,275 373 2,64815 620 CVB 17.33 1.22% 13,143 0 13,143 2,153 15,29616 135 Municipal Court 21.13 1.49% 16,025 0 16,025 2,626 18,65017 140 Energy Strategy / Elect Util Dev 12.25 0.86% 9,290 0 9,290 1,522 10,81218 255 Police 290.89 20.50% 220,606 0 220,606 36,147 256,75219 260 Fire 123.67 8.71% 93,789 0 93,789 15,368 109,15721 310 PW Transporation 0.50 0.04% 379 0 379 62 44123 385 Community Planning & Sustainabil12.73 0.90% 9,654 0 9,654 1,582 11,23625 410 Human Services 29.91 2.11% 22,683 0 22,683 3,717 26,40026 505 Library 1.50 0.11% 1,138 0 1,138 186 1,32427 510 Arts 3.00 0.21% 2,275 0 2,275 373 2,64828 515 Parks & Recreation 36.50 2.57% 27,681 0 27,681 4,536 32,21729 555 Open Space & Mountain Parks 1.27 0.09% 963 0 963 158 1,12131 1150 Community Housing Asst Program5.07 0.36% 3,845 0 3,845 630 4,47532 1200 Library 74.04 5.22% 56,151 0 56,151 9,200 65,351 35 2120 Planning & Development Services85.34 6.01% 64,720 0 64,720 10,605 75,32536 2140 Affordable Housing Fund 6.38 0.45% 4,838 0 4,838 793 5,63137 2180 .25 Cent Sales Tax 33.62 2.37% 25,497 0 25,497 4,178 29,67538 2300 Recreation Activity 57.73 4.07% 43,781 0 43,781 7,174 50,95539 2400 Climate Action Plan Tax 5.25 0.37% 3,982 0 3,982 652 4,63440 2500 Open Space 116.54 8.21% 88,382 0 88,382 14,482 102,86341 2700 Airport 1.20 0.08% 910 0 910 149 1,05942 2800 Transportation 70.29 4.95% 53,307 0 53,307 8,734 62,04143 2810 Transportation Development 0.20 0.01% 152 0 152 25 17747 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 1,668 0 1,668 273 1,94248 2920 HOME 1.25 0.09% 948 0 948 155 1,10349 3300 Permanent Parks & Recreation 8.50 0.60% 6,446 0 6,446 1,056 7,50253 6100 Water Utility 76.69 5.40% 58,160 0 58,160 9,530 67,69054 6200 Sewer Utility 59.25 4.18% 44,934 0 44,934 7,363 52,29755 6300 Flood 31.23 2.20% 23,684 0 23,684 3,881 27,56556 6400 DCD-CAGID 25.14 1.77% 19,066 0 19,066 3,124 22,19057 6500 UHC-UHGID 4.03 0.28% 3,056 0 3,056 501 3,55760 7100 Telecommunications 1.25 0.09% 948 0 948 155 1,10361 7120 Worker Compensation Insurance 2.00 0.14% 1,517 0 1,517 249 1,765MGT of America, Inc.Page 27 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Manager, Personnel AllocationsDept:3 110 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $11,467 $0 $11,467 $1,879 $13,34664 7300 Computer Replacement 0.25 0.02% 190 0 190 31 22165 7400 Equipment Replacement 0.75 0.05% 569 0 569 93 66266 7500 Facility Renovation & Replace 1.70 0.12% 1,289 0 1,289 211 1,50069 9000 External 6.29 0.44% 4,770 0 4,770 782 5,552Subtotal1,419.15 100.00% 1,076,258 0 1,076,258 176,347 1,252,605Direct Bills00Total$1,076,258 $1,252,605Basis Units: FTE'sSource: MGT of America, Inc.Page 28 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Manager, Fiscal AllocationsDept:3 110 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 237,926.00 0.11% $1,145 $0 $1,145 $188 $1,3333 110 City Manager 2,152,514.87 0.96% 10,361 0 10,361 1,698 12,0584 115 City Clerk 526,200.48 0.24% 2,533 0 2,533 415 2,9485 120 Communications 1,710,650.05 0.77% 8,234 0 8,234 1,349 9,5836 125 General Government 3,083,512.00 1.38% 14,842 0 14,842 2,432 17,2747 130 City Attorney 2,999,304.02 1.34% 14,437 0 14,437 2,365 16,8028 180 Human Resources 3,870,389.27 1.73% 18,630 0 18,630 3,052 21,6829 185 Finance 4,604,699.89 2.06% 22,164 0 22,164 3,632 25,79610 190 Information Technology 5,380,668.94 2.41% 25,899 0 25,899 4,244 30,14311 315 PW Support Services 6,526,666.00 2.92% 31,415 0 31,415 5,147 36,56212 2180 - 515 - 670055 City Facilities Tra 110,250.00 0.05% 531 0 531 87 61813 7110 Property & Casualty Insurance 1,850,432.61 0.83% 8,907 0 8,907 1,459 10,36614 1100-951-95111002-720510 Unemploy 107,000.00 0.05% 515 0 515 84 59915 620 CVB 2,508,051.58 1.12% 12,072 0 12,072 1,978 14,05016 135 Municipal Court 2,224,199.77 0.99% 10,706 0 10,706 1,754 12,46017 140 Energy Strategy / Elect Util Dev (0.00) 0.00% (0) 0 (0) (0) (0)18 255 Police34,037,228.4715.22% 163,833 0 163,833 26,844 190,67719 260 Fire18,539,356.068.29% 89,236 0 89,236 14,622 103,85820 265 Police & Fire Pensions 376,092.00 0.17% 1,810 0 1,810 297 2,10721 310 PW Transporation 109,158.98 0.05% 525 0 525 86 61222 380 PW Development 67,856.95 0.03% 327 0 327 54 38023 385 Community Planning & Sustainabil2,233,980.51 1.00% 10,753 0 10,753 1,762 12,51524 405 Housing 190,534.39 0.09% 917 0 917 150 1,067 25 410 Human Services 7,001,848.37 3.13% 33,702 0 33,702 5,522 39,22426 505 Library 22,721.40 0.01% 109 0 109 18 12727 510 Arts 921,767.35 0.41% 4,437 0 4,437 727 5,16428 515 Parks & Recreation 4,698,951.70 2.10% 22,618 0 22,618 3,706 26,32429 555 Open Space & Mountain Parks 154,333.77 0.07% 743 0 743 122 86531 1150 Community Housing Asst Program3,113,064.44 1.39% 14,984 0 14,984 2,455 17,43932 1200 Library 7,569,666.80 3.39% 36,435 0 36,435 5,970 42,40535 2120 Planning & Development Services9,562,042.50 4.28% 46,025 0 46,025 7,541 53,56736 2140 Affordable Housing Fund 1,474,236.70 0.66% 7,096 0 7,096 1,163 8,25937 2180 .25 Cent Sales Tax 4,808,743.34 2.15% 23,146 0 23,146 3,793 26,93938 2300 Recreation Activity10,412,165.124.66% 50,117 0 50,117 8,212 58,32939 2400 Climate Action Plan Tax 1,839,877.46 0.82% 8,856 0 8,856 1,451 10,30740 2500 Open Space15,317,579.006.85% 73,729 0 73,729 12,081 85,80941 2700 Airport 385,314.37 0.17% 1,855 0 1,855 304 2,15942 2800 Transportation19,432,582.858.69% 93,536 0 93,536 15,326 108,86243 2810 Transportation Development 115,442.57 0.05% 556 0 556 91 64744 2820 ForestGlen 15,533.00 0.01% 75 0 75 12 8745 2830 BJGID - TDM 172,077.00 0.08% 828 0 828 136 96447 2910 CommDvlpmnt Block Grnt (CDBG616,707.32 0.28% 2,968 0 2,968 486 3,455MGT of America, Inc.Page 29 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Manager, Fiscal AllocationsDept:3 110 City ManagerDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal48 2920 HOME 760,082.32 0.34% $3,659 $0 $3,659 $599 $4,25849 3300 Permanent Parks & Recreation 933,727.75 0.42% 4,494 0 4,494 736 5,23153 6100 Water Utility13,116,262.705.87% 63,133 0 63,133 10,344 73,47854 6200 Sewer Utility 8,883,592.15 3.97% 42,760 0 42,760 7,006 49,76655 6300 Flood 4,052,115.55 1.81% 19,504 0 19,504 3,196 22,70056 6400 DCD-CAGID 4,415,846.77 1.97% 21,255 0 21,255 3,483 24,73857 6500 UHC-UHGID 568,278.87 0.25% 2,735 0 2,735 448 3,18459 6800 BJGID - Parking 52,703.00 0.02% 254 0 254 42 29560 7100 Telecommunications 693,178.64 0.31% 3,337 0 3,337 547 3,88361 7120 Worker Compensation Insurance 1,654,231.64 0.74% 7,962 0 7,962 1,305 9,26762 7190 Compensated Absences 936,159.00 0.42% 4,506 0 4,506 738 5,24463 7210 Fleet 3,554,405.95 1.59% 17,109 0 17,109 2,803 19,91264 7300 Computer Replacement 1,920,637.09 0.86% 9,245 0 9,245 1,515 10,75965 7400 Equipment Replacement 56,073.50 0.03% 270 0 270 44 31466 7500 Facility Renovation & Replace 920,253.19 0.41% 4,429 0 4,429 726 5,155Subtotal223,598,876.02100.00% 1,076,258 0 1,076,258 176,347 1,252,605Direct Bills00Total$1,076,258 $1,252,605Basis Units: Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide)Source: MGT of America, Inc.Page 30 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:3 110 City ManagerDepartment City Manager, PersonnelCity Manager, FiscalTotal2 105 City Council $0 $1,333 $1,3333 110 City Manager 11,474 12,058 23,5334 115 City Clerk 3,531 2,948 6,4785 120 Communications 11,254 9,583 20,8376 125 General Government 0 17,274 17,2747 130 City Attorney 21,801 16,802 38,6038 180 Human Resources 21,519 21,682 43,2019 185 Finance 35,747 25,796 61,54310 190 Information Technology 34,202 30,143 64,34511 315 PW Support Services 14,193 36,562 50,75512 2180 - 515 - 670055 City Facilities Tra 0 618 61813 7110 Property & Casualty Insurance 2,648 10,366 13,01414 1100-951-95111002-720510 Unemploy 0 599 59915 620 CVB 15,296 14,050 29,34616 135 Municipal Court 18,650 12,460 31,11017 140 Energy Strategy / Elect Util Dev 10,812 (0) 10,81218 255 Police 256,752 190,677 447,43019 260 Fire 109,157 103,858 213,01420 265 Police & Fire Pensions 0 2,107 2,10721 310 PW Transporation 441 612 1,05322 380 PW Development 0 380 38023 385 Community Planning & Sustainabil11,236 12,515 23,75124 405 Housing 0 1,067 1,067 25 410 Human Services 26,400 39,224 65,62426 505 Library 1,324 127 1,45127 510 Arts 2,648 5,164 7,81228 515 Parks & Recreation 32,217 26,324 58,54029 555 Open Space & Mountain Parks 1,121 865 1,98631 1150 Community Housing Asst Program4,475 17,439 21,91432 1200 Library 65,351 42,405 107,75635 2120 Planning & Development Services75,325 53,567 128,89236 2140 Affordable Housing Fund 5,631 8,259 13,89037 2180 .25 Cent Sales Tax 29,675 26,939 56,61338 2300 Recreation Activity 50,955 58,329 109,28439 2400 Climate Action Plan Tax 4,634 10,307 14,94140 2500 Open Space 102,863 85,809 188,67341 2700 Airport 1,059 2,159 3,21842 2800 Transportation 62,041 108,862 170,90343 2810 Transportation Development 177 647 82344 2820 ForestGlen 0 87 8745 2830 BJGID - TDM 0 964 964MGT of America, Inc.Page 31 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:3 110 City ManagerDepartment City Manager, PersonnelCity Manager, FiscalTotal47 2910 CommDvlpmnt Block Grnt (CDBG$1,942 $3,455 $5,39748 2920 HOME 1,103 4,258 5,36149 3300 Permanent Parks & Recreation 7,502 5,231 12,73353 6100 Water Utility 67,690 73,478141,16854 6200 Sewer Utility 52,297 49,766102,06355 6300 Flood 27,565 22,700 50,26556 6400 DCD-CAGID 22,190 24,738 46,92757 6500 UHC-UHGID 3,557 3,184 6,74159 6800 BJGID - Parking 0 295 29560 7100 Telecommunications 1,103 3,883 4,98761 7120 Worker Compensation Insurance 1,765 9,267 11,03262 7190 Compensated Absences 0 5,244 5,24463 7210 Fleet 13,346 19,912 33,25764 7300 Computer Replacement 221 10,759 10,98065 7400 Equipment Replacement 662 314 97666 7500 Facility Renovation & Replace 1,500 5,155 6,65669 9000 External 5,552 0 5,552Total$1,252,605 $1,252,605 $2,505,210MGT of America, Inc.Page 32 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016115 City Clerk Nature and Extent of Services The City Clerk department serves to certify all City documents, provide administrative support to the City Council and administer all City municipal elections. City Clerk costs are distributed by the following functions: Public Support, Including Elections - Costs related to Elections and Public Support are not allocated. Clerk to the Board, Council Support - Costs have been allocated based on 100% to Council.   MGT of America, Inc.Page 33 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:4 115 City ClerkDescription Amount General AdminPublic Support, incl. ElectionsClerk to the Board, Council Personnel CostsSalaries S1 292,570 0 51,050 241,520 Salary % Split.00% 17.45% 82.55%Benefits P 97,011 0 15,985 81,026Subtotal - Personnel Costs 389,581 0 67,035 322,546Services & Supplies CostAdvertising P 2,500 0 723 1,777Board/Commission Eco PassesP 0000Business Travel P 1,000 0 0 1,000Campaign Matching Funds P0000Charges P 14,817 0 0 14,817Employee Expenses P 5,600 0 419 5,181Fees P 23,000 0 440 22,560Food P 376 0 157 219Materials P 500 0 0 500Misc Purchased Services P 74,926 0 74,912 14Postage and Express Mail P0000Professional Services P 1,500 0 1,500 0Supplies P 1,000 0 16 984Temp Personnel Svcs P0000Cellular Phone Service P 2,400 0 2,400 0Repair & Maint P 9,000 0 9,000 0 S 0000 S 0000 S 0000 S 0000 S 0000 S 0000 S 0000MGT of America, Inc.Page 34 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:4 115 City ClerkDescription Amount General AdminPublic Support, incl. ElectionsClerk to the Board, Council S 0000Subtotal - Services & Supplies 136,619 0 89,566 47,053Department Cost Total526,200 0 156,601 369,599Adjustments to CostSubtotal - Adjustments 0000Total Costs After Adjustments526,200 0 156,601 369,599General Admin Distribution 0 0 0Grand Total$526,200 $156,601 $369,599not allocatedMGT of America, Inc.Page 35 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:4 115 City ClerkDepartment First IncomingSecond IncomingPublic Support, incl. ElectionsClerk to the Board, Council 7 Attorney - General Fund $6,894 $0 $1,203 $5,6917 Records 956 0 167 789Subtotal - 130 City Attorney 7,850 0 1,370 6,4803 City Manager, Personnel 3,531 0 616 2,9153 City Manager, Fiscal 2,948 0 514 2,433Subtotal - 110 City Manager 6,478 0 1,130 5,3488 Advisory Services 2,754 0 481 2,2748 Labor Relations 697 0 122 5758 Talent Mngmt 129 0 23 1078 Training Development 1,934 0 337 1,5978 Data Systems 889 0 155 7348 Payroll 1,172 0 205 9688 Total Comp 2,263 0 395 1,8688 Cust Center Div Adm 2,781 0 485 2,2968 Solution Center Div Adm 457 0 80 377Subtotal - 180 Human Resources 13,077 0 2,282 10,7959 Financial Reporting 3,499 0 611 2,8899 Budget 2,846 0 497 2,3499 Mailroom 447 0 78 3699 Purchasing 1,180 0 206 974 Subtotal - 185 Finance 7,972 0 1,391 6,58110 End Users (Help Desk) & Security Serv474 0 83 39110 Network Admin 602 0 105 49710 Application Support - Dept Specific 1,815 0 317 1,49810 Application Support - Citywide 3,082 0 538 2,54510 Infrastructure Support - Citywide 2,079 0 363 1,71610 Windows Server Admin 686 0 120 56710 Technical Training 253 0 44 209Subtotal - 190 Information Technology 8,991 0 1,569 7,42213 Liability Premiums 1,271 0 222 1,049MGT of America, Inc.Page 36 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:4 115 City ClerkDepartment First IncomingSecond IncomingPublic Support, incl. ElectionsClerk to the Board, Council Subtotal - 7110 Property & Casualty Ins$1,271 $0 $222 $1,0495 Internal 3,470 0 606 2,865Subtotal - 120 Communications 3,470 0 606 2,86512 City Facilities Trash Service 321 0 56 265Subtotal - 2180 - 515 - 670055 City Fa 321 0 56 265Total Incoming49,431 0 8,625 40,806C. Total Allocated$575,631 $165,227 $410,40428.70% 71.30%MGT of America, Inc.Page 37 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Clerk to the Board, Council Support AllocationsDept:4 115 City ClerkDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 100 100.00% $369,599 $0 $369,599 $40,806 $410,404Subtotal100 100.00% 369,599 0 369,599 40,806 410,404Direct Bills00Total$369,599 $410,404Basis Units: 100% to CouncilSource: MGT of America, Inc.Page 38 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:4 115 City ClerkDepartment Public Support, incl. ElectionsClerk to the Board, Council Total2 105 City Council $0 $410,404 $410,404Total$0 $410,404 $410,404120 CMO - Communications Nature and Extent of Services The CMO - Communications department serves to provide media/external communication about the City while also utilizing Channel 8 resources. In addition, this department also handles the internal communications within the City. CMO - Communications costs are distributed by the following functions: Internal - Costs have been allocated based on FTE's (excl. PW, CHAP, P&DS, Affordable Housing, Transportation & Utilities). Public - Costs are Not Allocable.  MGT of America, Inc.Page 39 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016120 CMO - Communications Nature and Extent of Services The CMO - Communications department serves to provide media/external communication about the City while also utilizing Channel 8 resources. In addition, this department also handles the internal communications within the City. CMO - Communications costs are distributed by the following functions: Internal - Costs have been allocated based on FTE's (excl. PW, CHAP, P&DS, Affordable Housing, Transportation & Utilities). Public - Costs are Not Allocable.  MGT of America, Inc.Page 40 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:5 120 CommunicationsDescription Amount General AdminInternal PublicPersonnel CostsSalaries S1 950,543 0 422,608 527,935 Salary % Split.00% 44.46% 55.54%Benefits S 281,577 0 125,188 156,389Subtotal - Personnel Costs 1,232,120 0 547,796 684,324Services & Supplies CostAdvertising P 12,561 0 9,757 2,804Business Travel P 3,500 0 1,733 1,767Cellular Phone Service P 4,400 0 0 4,400Charges P 110,200 0 105,820 4,380Data Communications P 0000Employee Expenses P 19,719 0 15,521 4,198Fees P 59,900 0 0 59,900Food P 1,200 0 226 974Materials P 30,950 0 20,381 10,569Misc Purchased Services P 143,900 0 149,165 (5,265)R&M P 22,000 0 4,364 17,636Supplies P 3,000 0 1,421 1,579Temp Personnel Svcs P 6,000 0 6,000 0Revenue P (24,950) 0 (24,950) 0Water P 600 0 300 300Postage & Express Mail P 59,100 0 29,550 29,550Rent P 1,500 0 750 750 S 0000 S 0000 S 0000 S 0000 S 0000Subtotal - Services & Supplies 453,580 0 320,037 133,543Department Cost Total1,685,700 0 867,833 817,867Adjustments to CostSubtotal - Adjustments 0000Total Costs After Adjustments1,685,700 0 867,833 817,867General Admin Distribution 0 0 0Grand Total$1,685,700 $867,833 $817,867not allocatedMGT of America, Inc.Page 41 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:5 120 CommunicationsDepartment First IncomingSecond IncomingInternal Public7 Attorney - General Fund $22,412 $0 $9,964 $12,4487 Records 3,047 0 1,355 1,692Subtotal - 130 City Attorney 25,459 0 11,319 14,1403 City Manager, Personnel 11,254 0 5,003 6,2503 City Manager, Fiscal 9,583 0 4,261 5,322Subtotal - 110 City Manager 20,837 0 9,264 11,5738 Advisory Services 9,378 0 4,169 5,2098 Labor Relations 2,222 0 988 1,2348 Talent Mngmt 413 0 183 2298 Training Development 6,165 0 2,741 3,4248 Data Systems 3,026 0 1,345 1,6818 Payroll 3,801 0 1,690 2,1118 Total Comp 7,339 0 3,263 4,0768 Cust Center Div Adm 9,471 0 4,211 5,2608 Solution Center Div Adm 1,456 0 647 809Subtotal - 180 Human Resources 43,270 0 19,238 24,0329 Financial Reporting 11,377 0 5,058 6,3199 Budget 9,251 0 4,113 5,1389 Mailroom 1,426 0 634 7929 Purchasing 3,836 0 1,706 2,131 Subtotal - 185 Finance 25,889 0 11,510 14,37910 End Users (Help Desk) & Security Serv2,021 0 898 1,12210 Network Admin 2,346 0 1,043 1,30310 Application Support - Dept Specific 1,075 0 478 59710 Application Support - Citywide 13,147 0 5,845 7,30210 Infrastructure Support - Citywide 8,867 0 3,942 4,92510 Windows Server Admin 2,928 0 1,302 1,62610 Technical Training 1,079 0 480 599Subtotal - 190 Information Technology 31,464 0 13,989 17,47513 Liability Premiums 4,051 0 1,801 2,250MGT of America, Inc.Page 42 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:5 120 CommunicationsDepartment First IncomingSecond IncomingInternal PublicSubtotal - 7110 Property & Casualty Ins$4,051 $0 $1,801 $2,2505 Internal 11,062 0 4,918 6,144Subtotal - 120 Communications 11,062 0 4,918 6,14412 City Facilities Trash Service 1,023 0 455 568Subtotal - 2180 - 515 - 670055 City Fa 1,023 0 455 56814 Unemployment & Vol Ins 1,300 0 578 722Subtotal - 1100-951-95111002-720510 1,300 0 578 722Total Incoming164,355 0 73,072 91,283C. Total Allocated$1,850,055 $940,905 $909,15050.86% 49.14%MGT of America, Inc.Page 43 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Internal AllocationsDept:5 120 CommunicationsDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 1.20% $10,403 $0 $10,403 $876 $11,2794 115 City Clerk 4.00 0.37% 3,201 0 3,201 270 3,4705 120 Communications 12.75 1.18% 10,203 0 10,203 859 11,0627 130 City Attorney 24.70 2.28% 19,765 0 19,765 1,664 21,4298 180 Human Resources 24.38 2.25% 19,509 0 19,509 1,643 21,1529 185 Finance 40.50 3.73% 32,408 0 32,408 2,729 35,13710 190 Information Technology 38.75 3.57% 31,008 0 31,008 2,611 33,61911 315 PW Support Services 16.08 1.48% 12,867 0 12,867 1,083 13,95113 7110 Property & Casualty Insurance 3.00 0.28% 2,401 0 2,401 202 2,60315 620 CVB 17.33 1.60% 13,867 0 13,867 1,168 15,03516 135 Municipal Court 21.13 1.95% 16,908 0 16,908 1,424 18,33217 140 Energy Strategy / Elect Util Dev 12.25 1.13% 9,802 0 9,802 825 10,62818 255 Police 290.89 26.82% 232,770 0 232,770 19,599 252,37019 260 Fire 123.67 11.40% 98,961 0 98,961 8,333 107,29321 310 PW Transporation 0.50 0.05% 400 0 400 34 43423 385 Community Planning & Sustainabil12.73 1.17% 10,187 0 10,187 858 11,04425 410 Human Services 29.91 2.76% 23,934 0 23,934 2,015 25,94926 505 Library 1.50 0.14% 1,200 0 1,200 101 1,30127 510 Arts 3.00 0.28% 2,401 0 2,401 202 2,60328 515 Parks & Recreation 36.50 3.37% 29,207 0 29,207 2,459 31,66729 555 Open Space & Mountain Parks 1.27 0.12% 1,016 0 1,016 86 1,10231 1150 Community Housing Asst Program5.07 0.47% 4,057 0 4,057 342 4,39932 1200 Library 74.04 6.83% 59,247 0 59,247 4,989 64,235 37 2180 .25 Cent Sales Tax 33.62 3.10% 26,903 0 26,903 2,265 29,16838 2300 Recreation Activity 57.73 5.32% 46,196 0 46,196 3,890 50,08540 2500 Open Space 116.54 10.75% 93,255 0 93,255 7,852 101,10741 2700 Airport 1.20 0.11% 960 0 960 81 1,04147 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.20% 1,760 0 1,760 148 1,90948 2920 HOME 1.25 0.12% 1,000 0 1,000 84 1,08449 3300 Permanent Parks & Recreation 8.50 0.78% 6,802 0 6,802 573 7,37456 6400 DCD-CAGID 25.14 2.32% 20,117 0 20,117 1,694 21,81157 6500 UHC-UHGID 4.03 0.37% 3,225 0 3,225 272 3,49660 7100 Telecommunications 1.25 0.12% 1,000 0 1,000 84 1,08461 7120 Worker Compensation Insurance 2.00 0.18% 1,600 0 1,600 135 1,73563 7210 Fleet 15.12 1.39% 12,099 0 12,099 1,019 13,11864 7300 Computer Replacement 0.25 0.02% 200 0 200 17 21765 7400 Equipment Replacement 0.75 0.07% 600 0 600 51 65166 7500 Facility Renovation & Replace 1.70 0.16% 1,360 0 1,360 115 1,47569 9000 External 6.29 0.58% 5,033 0 5,033 424 5,457MGT of America, Inc.Page 44 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Internal AllocationsDept:5 120 CommunicationsDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal1,084.52 100.00% 867,833 0 867,833 73,072 940,905Direct Bills00Total$867,833 $940,905Basis Units: FTE's (excl. 315 PW, 1150 CHAP, 2120 P&DS, 2140 Aff. Hsng, 2800-2810 Transp, 6100-6300 Utilities)Source: MGT of America, Inc.Page 45 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:5 120 CommunicationsDepartment Internal Public Total3 110 City Manager $11,279 $0 $11,2794 115 City Clerk 3,470 0 3,4705 120 Communications 11,062 0 11,0627 130 City Attorney 21,429 0 21,4298 180 Human Resources 21,152 0 21,1529 185 Finance 35,137 0 35,13710 190 Information Technology 33,619 0 33,61911 315 PW Support Services 13,951 0 13,95113 7110 Property & Casualty Insurance 2,603 0 2,60315 620 CVB 15,035 0 15,03516 135 Municipal Court 18,332 0 18,33217 140 Energy Strategy / Elect Util Dev 10,628 0 10,62818 255 Police 252,370 0 252,37019 260 Fire 107,293 0 107,29321 310 PW Transporation 434 0 43423 385 Community Planning & Sustainabil11,044 0 11,04425 410 Human Services 25,949 0 25,94926 505 Library 1,301 0 1,30127 510 Arts 2,603 0 2,60328 515 Parks & Recreation 31,667 0 31,66729 555 Open Space & Mountain Parks 1,102 0 1,10231 1150 Community Housing Asst Program4,399 0 4,39932 1200 Library 64,235 0 64,235 37 2180 .25 Cent Sales Tax 29,168 0 29,16838 2300 Recreation Activity 50,085 0 50,08540 2500 Open Space 101,107 0 101,10741 2700 Airport 1,041 0 1,04147 2910 CommDvlpmnt Block Grnt (CDBG1,909 0 1,90948 2920 HOME 1,084 0 1,08449 3300 Permanent Parks & Recreation 7,374 0 7,37456 6400 DCD-CAGID 21,811 0 21,81157 6500 UHC-UHGID 3,496 0 3,49660 7100 Telecommunications 1,084 0 1,08461 7120 Worker Compensation Insurance 1,735 0 1,73563 7210 Fleet 13,118 0 13,11864 7300 Computer Replacement 217 0 21765 7400 Equipment Replacement 651 0 65166 7500 Facility Renovation & Replace 1,475 0 1,47569 9000 External 5,457 0 5,457MGT of America, Inc.Page 46 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:5 120 CommunicationsDepartment Internal Public TotalTotal$940,905 $0 $940,905MGT of America, Inc.Page 47 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016125 General Government Nature and Extent of Services The General Government department serves to provide various activities for the City. General Government costs are distributed by the following functions: General Government - Specific costs are allocated based on actual costs by department. MGT of America, Inc.Page 48 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:6 125 General GovernmentDescription Amount General AdminGeneral GovernementPersonnel CostsSalaries D 119,916 0 0 Salary % Split.00% .00%Benefits D 0 0 0Subtotal - Personnel Costs 119,916 0 0Services & Supplies CostCitywide Memberships D 174,554 0 0Community Funding/Grants D 0 0 0Employee Expenses D 0 0 0Business Travel D 40,000 0 0Misc Purchased Services D 561,597 0 0Professional Services D 434,143 0 0Supplies D 0 0 0CVB Contract P 1,753,302 0 1,753,302Subtotal - Services & Supplies 2,963,596 0 1,753,302Department Cost Total3,083,512 0 1,753,302Adjustments to CostSalaries D (119,916) 0 0Benefits D 0 0 0Citywide Memberships D (174,554) 0 0 Community Funding/Grants D 0 0 0Employee Expenses D 0 0 0Business Travel D (40,000) 0 0Misc Purchased Services D (561,597) 0 0Professional Services D (434,143) 0 0Supplies D 0 0 0Subtotal - Adjustments (1,330,210) 0 0Total Costs After Adjustments1,753,302 0 1,753,302General Admin Distribution 0 0Grand Total$1,753,302 $1,753,302MGT of America, Inc.Page 49 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Custom%)Dept:6 125 General GovernmentDepartment First IncomingSecond IncomingGeneral Governement7 Attorney - General Fund $40,399 $0 $40,399Subtotal - 130 City Attorney 40,399 0 40,3993 City Manager, Fiscal 17,274 0 17,274Subtotal - 110 City Manager 17,274 0 17,2749 Financial Reporting 20,507 0 20,5079 Budget 16,675 0 16,6759 Purchasing 6,915 0 6,915Subtotal - 185 Finance 44,096 0 44,096Total Incoming101,769 0 101,769C. Total Allocated$1,855,071 $1,855,071100.00%MGT of America, Inc.Page 50 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016General Governement AllocationsDept:6 125 General GovernmentDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal15 620 CVB 100 100.00% $1,753,302 $0 $1,753,302 $101,769 $1,855,071Subtotal100 100.00% 1,753,302 0 1,753,302 101,769 1,855,071Direct Bills00Total$1,753,302 $1,855,071Basis Units: Costs by DepartmentSource: MGT of America, Inc.Page 51 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:6 125 General GovernmentDepartment General GovernementTotal15 620 CVB $1,855,071 $1,855,071Total$1,855,071 $1,855,071130 City Attorney Nature and Extent of Services The City Attorney department serves as the legal advisor to the City Council and the City’s Boards and commissions and other city officials including civil litigation and prosecution of violations of the Boulder Revised Code. City Attorney costs are distributed by the following functions: Attorney General Fund - Costs have been allocated based on Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide). Attorney Non General Fund - Costs have been allocated based on number of document matters. Prosecution - Costs are allocated 100% to the Other department. MGT of America, Inc.Page 52 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016130 City Attorney Nature and Extent of Services The City Attorney department serves as the legal advisor to the City Council and the City’s Boards and commissions and other city officials including civil litigation and prosecution of violations of the Boulder Revised Code. City Attorney costs are distributed by the following functions: Attorney General Fund - Costs have been allocated based on Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide). Attorney Non General Fund - Costs have been allocated based on number of document matters. Prosecution - Costs are allocated 100% to the Other department. Records - Costs are allocated based on FTE's.   MGT of America, Inc.Page 53 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:7 130 City AttorneyDescription Amount General AdminAttorney - General FundAttorney - Non General FundProsecution RecordsPersonnel CostsSalaries S1 2,079,109 250,915 728,697 527,678 424,977 146,842 Salary % Split 12.07% 35.05% 25.38% 20.44% 7.06%Benefits P 611,656 78,319 201,275 145,750 138,052 48,260Subtotal - Personnel Costs 2,690,765 329,234 929,972 673,427 563,030 195,102Services & Supplies CostBusiness Travel P 907 249 303 219 136 0Cellular Phone Service P 6,420 6,380 0 0 40 0Charges P 62,467 45,837 0 0 24 16,606Employee Expenses P 46,786 16,412 10,260 7,431 10,149 2,534Fees P 562 217 37 27 281 0Food P 481 251 126 92 12 0Materials P 79,100 64,391 887 643 2,608 10,571Misc Purchased Services P 29,812 1,263 43 31 3,647 24,829Postage and Express Mail P 1,120 0 340 247 491 42Professional Services P 59,788 57,504 0 0 2,284 0Supplies P 20,896 9,262 1,980 1,434 4,162 4,059Temp Personnel Svcs P000000Pd by Water Utility - time in alloc & pay P 99,539 0 0 99,539 0 0Advertising P 2002000000Subtotal - Services & Supplies 408,078 201,966 13,976 109,662 23,833 58,641 Department Cost Total3,098,843 531,201 943,948 783,089 586,863 253,742Adjustments to CostSubtotal - Adjustments 000000Total Costs After Adjustments3,098,843 531,201 943,948 783,089 586,863 253,742General Admin Distribution (531,201) 211,730 153,322 123,482 42,666Grand Total$3,098,843 $1,155,679 $936,411 $710,344 $296,409MGT of America, Inc.Page 54 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:7 130 City AttorneyDepartment First IncomingSecond IncomingAttorney - General FundAttorney - Non General FundProsecution Records2 City Council $6,635 $0 $2,645 $1,915 $1,542 $533Subtotal - 105 City Council 6,635 0 2,645 1,915 1,542 5337 Attorney - General Fund 39,296 0 15,663 11,342 9,135 3,1567 Records 5,903 0 2,353 1,704 1,372 474Subtotal - 130 City Attorney 45,199 0 18,016 13,046 10,507 3,6303 City Manager, Personnel 21,801 0 8,690 6,293 5,068 1,7513 City Manager, Fiscal 16,802 0 6,697 4,850 3,906 1,350Subtotal - 110 City Manager 38,603 0 15,387 11,142 8,974 3,1018 Advisory Services 17,510 0 6,979 5,054 4,070 1,4068 Labor Relations 4,304 0 1,716 1,242 1,001 3468 Talent Mngmt 799 0 319 231 186 648 Training Development 11,943 0 4,760 3,447 2,776 9598 Data Systems 5,650 0 2,252 1,631 1,313 4548 Payroll 7,292 0 2,906 2,105 1,695 5868 Total Comp 14,078 0 5,611 4,063 3,273 1,1318 Cust Center Div Adm 17,683 0 7,048 5,104 4,111 1,4208 Solution Center Div Adm 2,821 0 1,124 814 656 227Subtotal - 180 Human Resources 82,079 0 32,716 23,691 19,080 6,5939 Financial Reporting 19,947 0 7,951 5,757 4,637 1,6029Budget 16,219 0 6,465 4,681 3,770 1,3039 Mailroom 2,762 0 1,101 797 642 2229 Purchasing 6,726 0 2,681 1,941 1,563 540Subtotal - 185 Finance 45,654 0 18,197 13,177 10,613 3,66710 End Users (Help Desk) & Security Serv6,736 0 2,685 1,944 1,566 54110 Network Admin 8,418 0 3,355 2,430 1,957 67610 Application Support - Dept Specific 21,148 0 8,429 6,104 4,916 1,69910 Application Support - Citywide 43,825 0 17,468 12,649 10,187 3,52010 Infrastructure Support - Dept Specific00000010 Infrastructure Support - Citywide 29,557 0 11,781 8,531 6,871 2,37410 Windows Server Admin 9,760 0 3,890 2,817 2,269 784MGT of America, Inc.Page 55 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:7 130 City AttorneyDepartment First IncomingSecond IncomingAttorney - General FundAttorney - Non General FundProsecution Records10 Database Admin & Unix Server Admin $55,559 $0 $22,145 $16,036 $12,915 $4,46310 Technical Training 3,596 0 1,433 1,038 836 289Subtotal - 190 Information Technology 178,599 0 71,187 51,549 41,517 14,34511 Fac - Muni 96,388 0 38,419 27,821 22,406 7,74211 Project Management (31510050)000000Subtotal - 315 PW Support Services 96,388 0 38,419 27,821 22,406 7,74213 Liability Premiums 7,849 0 3,128 2,265 1,824 630Subtotal - 7110 Property & Casualty Ins7,849 0 3,128 2,265 1,824 6301 Equipment Depreciation 7,654 0 3,051 2,209 1,779 615Subtotal - A Building & Equipment Dep 7,654 0 3,051 2,209 1,779 6155 Internal 21,429 0 8,541 6,185 4,981 1,721Subtotal - 120 Communications 21,429 0 8,541 6,185 4,981 1,72112 City Facilities Trash Service 1,982 0 790 572 461 159Subtotal - 2180 - 515 - 670055 City Fa 1,982 0 790 572 461 159Total Incoming532,070 0 212,077 153,573 123,684 42,736C. Total Allocated$3,630,913 $1,367,755 $1,089,984 $834,028 $339,14537.67% 30.02% 22.97% 9.34%MGT of America, Inc.Page 56 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Attorney - General Fund AllocationsDept:7 130 City AttorneyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 237,926.00 0.23% $2,634 $0 $2,634 $483 $3,1173 110 City Manager 2,152,514.87 2.06% 23,829 0 23,829 4,373 28,2014 115 City Clerk 526,200.48 0.50% 5,825 0 5,825 1,069 6,8945 120 Communications 1,710,650.05 1.64% 18,937 0 18,937 3,475 22,4126 125 General Government 3,083,512.00 2.95% 34,135 0 34,135 6,264 40,3997 130 City Attorney 2,999,304.02 2.87% 33,203 0 33,203 6,093 39,2968 180 Human Resources 3,870,389.27 3.71% 42,846 0 42,846 7,863 50,7089 185 Finance 4,604,699.89 4.41% 50,975 0 50,975 9,354 60,32910 190 Information Technology 5,380,668.94 5.15% 59,565 0 59,565 10,931 70,49611 315 PW Support Services 6,526,666.00 6.25% 72,251 0 72,251 13,259 85,51012 2180 - 515 - 670055 City Facilities Tra 110,250.00 0.11% 1,220 0 1,220 224 1,44414 1100-951-95111002-720510 Unemploy 107,000.00 0.10% 1,185 0 1,185 217 1,40215 620 CVB 2,508,051.58 2.40% 27,765 0 27,765 5,095 32,86016 135 Municipal Court 2,224,199.77 2.13% 24,622 0 24,622 4,518 29,14117 140 Energy Strategy / Elect Util Dev (0.00) 0.00% (0) 0 (0) (0) (0)18 255 Police34,037,228.4732.60% 376,797 0 376,797 69,146 445,94319 260 Fire18,539,356.0617.76% 205,234 0 205,234 37,662 242,89620 265 Police & Fire Pensions 376,092.00 0.36% 4,163 0 4,163 764 4,92721 310 PW Transporation 109,158.98 0.10% 1,208 0 1,208 222 1,43022 380 PW Development 67,856.95 0.06% 751 0 751 138 88923 385 Community Planning & Sustainabil2,233,980.51 2.14% 24,731 0 24,731 4,538 29,26924 405 Housing 190,534.39 0.18% 2,109 0 2,109 387 2,49625 410 Human Services 7,001,848.37 6.71% 77,512 0 77,512 14,224 91,736 26 505 Library22,721.40 0.02% 252 0 252 46 29827 510 Arts 921,767.35 0.88% 10,204 0 10,204 1,873 12,07728 515 Parks & Recreation 4,698,951.70 4.50% 52,018 0 52,018 9,546 61,56429 555 Open Space & Mountain Parks 154,333.77 0.15% 1,708 0 1,708 314 2,022Subtotal104,395,862.82100.00% 1,155,679 0 1,155,679 212,077 1,367,755Direct Bills00Total$1,155,679 $1,367,755Basis Units: Operating Expenses in General Fund Only (excl. Capital, Transfers, Debt Service & Dept 951 Citywide)Source: MGT of America, Inc.Page 57 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Attorney - Non General Fund AllocationsDept:7 130 City AttorneyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal13 7110 Property & Casualty Insurance 240 7.38% $69,065 $0 $69,065 $11,327 $80,39232 1200 Library 74 2.27% 21,295 0 21,295 3,492 24,78835 2120 Planning & Development Services1,114 34.23% 320,578 0 320,578 52,575 373,15436 2140 Affordable Housing Fund 8 0.25% 2,302 0 2,302 378 2,68037 2180 .25 Cent Sales Tax 21 0.65% 6,043 0 6,043 991 7,03438 2300 Recreation Activity 40 1.23% 11,511 0 11,511 1,888 13,39939 2400 Climate Action Plan Tax 28 0.86% 8,058 0 8,058 1,321 9,37940 2500 Open Space 402 12.35% 115,685 0 115,685 18,972 134,65741 2700 Airport 5 0.15% 1,439 0 1,439 236 1,67542 2800 Transportation 200 6.15% 57,554 0 57,554 9,439 66,99443 2810 Transportation Development 2 0.06% 576 0 576 94 67049 3300 Permanent Parks & Recreation 2 0.06% 576 0 576 94 67053 6100 Water Utility 604 18.56%173,815 (59,665) 114,150 28,506 142,65554 6200 Sewer Utility 148 4.55% 42,590 (19,888) 22,702 6,985 29,68755 6300 Flood 15 0.46% 4,317 (19,986) (15,669) 708 (14,961)56 6400 DCD-CAGID 52 1.60% 14,964 0 14,964 2,454 17,41857 6500 UHC-UHGID 17 0.52% 4,892 0 4,892 802 5,69459 6800 BJGID - Parking 73 2.24% 21,007 0 21,007 3,445 24,45369 9000 External 209 6.42% 60,144 0 60,144 9,864 70,008Subtotal3,254 100.00% 936,411 (99,539) 836,872 153,573 990,445Direct Bills99,539 99,539Total$936,411 $1,089,984Basis Units: # of Document Matters by Non General Fund DepartmentSource: MGT of America, Inc.Page 58 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Prosecution AllocationsDept:7 130 City AttorneyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal69 9000 External 100 100.00% $710,344 $0 $710,344 $123,684 $834,028Subtotal100 100.00% 710,344 0 710,344 123,684 834,028Direct Bills00Total$710,344 $834,028Basis Units: 100% to OtherSource: MGT of America, Inc.Page 59 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Records AllocationsDept:7 130 City AttorneyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $2,715 $0 $2,715 $391 $3,1074 115 City Clerk 4.00 0.28% 835 0 835 120 9565 120 Communications 12.75 0.90% 2,663 0 2,663 384 3,0477 130 City Attorney 24.70 1.74% 5,159 0 5,159 744 5,9038 180 Human Resources 24.38 1.72% 5,092 0 5,092 734 5,8269 185 Finance 40.50 2.85% 8,459 0 8,459 1,220 9,67910 190 Information Technology 38.75 2.73% 8,093 0 8,093 1,167 9,26011 315 PW Support Services 16.08 1.13% 3,359 0 3,359 484 3,84313 7110 Property & Casualty Insurance 3.00 0.21% 627 0 627 90 71715 620 CVB 17.33 1.22% 3,620 0 3,620 522 4,14116 135 Municipal Court 21.13 1.49% 4,413 0 4,413 636 5,05017 140 Energy Strategy / Elect Util Dev 12.25 0.86% 2,559 0 2,559 369 2,92718 255 Police 290.89 20.50% 60,756 0 60,756 8,760 69,51619 260 Fire 123.67 8.71% 25,830 0 25,830 3,724 29,55421 310 PW Transporation 0.50 0.04% 104 0 104 15 11923 385 Community Planning & Sustainabil12.73 0.90% 2,659 0 2,659 383 3,04225 410 Human Services 29.91 2.11% 6,247 0 6,247 901 7,14826 505 Library 1.50 0.11% 313 0 313 45 35827 510 Arts 3.00 0.21% 627 0 627 90 71728 515 Parks & Recreation 36.50 2.57% 7,624 0 7,624 1,099 8,72329 555 Open Space & Mountain Parks 1.27 0.09% 265 0 265 38 30431 1150 Community Housing Asst Program5.07 0.36% 1,059 0 1,059 153 1,21232 1200 Library 74.04 5.22% 15,464 0 15,464 2,230 17,694 35 2120 Planning & Development Services85.34 6.01% 17,824 0 17,824 2,570 20,39436 2140 Affordable Housing Fund 6.38 0.45% 1,333 0 1,333 192 1,52537 2180 .25 Cent Sales Tax 33.62 2.37% 7,022 0 7,022 1,012 8,03438 2300 Recreation Activity 57.73 4.07% 12,058 0 12,058 1,738 13,79639 2400 Climate Action Plan Tax 5.25 0.37% 1,097 0 1,097 158 1,25540 2500 Open Space 116.54 8.21% 24,341 0 24,341 3,509 27,85041 2700 Airport 1.20 0.08% 251 0 251 36 28742 2800 Transportation 70.29 4.95% 14,681 0 14,681 2,117 16,79843 2810 Transportation Development 0.20 0.01% 42 0 42 6 4847 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 459 0 459 66 52648 2920 HOME 1.25 0.09% 261 0 261 38 29949 3300 Permanent Parks & Recreation 8.50 0.60% 1,775 0 1,775 256 2,03153 6100 Water Utility 76.69 5.40% 16,018 0 16,018 2,309 18,32754 6200 Sewer Utility 59.25 4.18% 12,375 0 12,375 1,784 14,15955 6300 Flood 31.23 2.20% 6,523 0 6,523 940 7,46356 6400 DCD-CAGID 25.14 1.77% 5,251 0 5,251 757 6,00857 6500 UHC-UHGID 4.03 0.28% 842 0 842 121 96360 7100 Telecommunications 1.25 0.09% 261 0 261 38 29961 7120 Worker Compensation Insurance 2.00 0.14% 418 0 418 60 478MGT of America, Inc.Page 60 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Records AllocationsDept:7 130 City AttorneyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $3,158 $0 $3,158 $455 $3,61364 7300 Computer Replacement 0.25 0.02% 52 0 52 8 6065 7400 Equipment Replacement 0.75 0.05% 157 0 157 23 17966 7500 Facility Renovation & Replace 1.70 0.12% 355 0 355 51 40669 9000 External 6.29 0.44% 1,314 0 1,314 189 1,503Subtotal1,419.15 100.00% 296,409 0 296,409 42,736 339,145Direct Bills00Total$296,409 $339,145Basis Units: FTE'sSource: MGT of America, Inc.Page 61 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:7 130 City AttorneyDepartment Attorney - General FundAttorney - Non General FundProsecution Records Total0 Direct Billed $0$99,539 $0 $0 $99,5392 105 City Council 3,1170003,1173 110 City Manager 28,201 0 0 3,107 31,3084 115 City Clerk 6,894 0 0 956 7,8505 120 Communications 22,412 0 0 3,047 25,4596 125 General Government 40,39900040,3997 130 City Attorney 39,296 0 0 5,903 45,1998 180 Human Resources 50,708 0 0 5,826 56,5359 185 Finance 60,329 0 0 9,679 70,00810 190 Information Technology 70,496 0 0 9,260 79,75611 315 PW Support Services 85,510 0 0 3,843 89,35312 2180 - 515 - 670055 City Facilities Tra1,4440001,44413 7110 Property & Casualty Insurance 0 80,392 0 717 81,10914 1100-951-95111002-720510 Unemploy 1,4020001,40215 620 CVB 32,860 0 0 4,141 37,00116 135 Municipal Court 29,141 0 0 5,050 34,19017 140 Energy Strategy / Elect Util Dev (0) 0 0 2,927 2,92718 255 Police 445,943 0 0 69,516 515,45919 260 Fire 242,896 0 0 29,554 272,45020 265 Police & Fire Pensions 4,9270004,92721 310 PW Transporation 1,430 0 0 119 1,55022 380 PW Development 88900088923 385 Community Planning & Sustainabil29,269 0 0 3,042 32,311 24 405 Housing2,4960002,49625 410 Human Services 91,736 0 0 7,148 98,88326 505 Library 298 0 0 358 65627 510 Arts 12,077 0 0 717 12,79428 515 Parks & Recreation 61,564 0 0 8,723 70,28729 555 Open Space & Mountain Parks 2,022 0 0 304 2,32631 1150 Community Housing Asst Program0 0 0 1,212 1,21232 1200 Library 0 24,788 0 17,694 42,48135 2120 Planning & Development Services0 373,154 0 20,394 393,54836 2140 Affordable Housing Fund 0 2,680 0 1,525 4,20437 2180 .25 Cent Sales Tax 0 7,034 0 8,034 15,06938 2300 Recreation Activity 0 13,399 0 13,796 27,19539 2400 Climate Action Plan Tax 0 9,379 0 1,255 10,63440 2500 Open Space 0 134,657 0 27,850 162,50741 2700 Airport 0 1,675 0 287 1,96242 2800 Transportation 0 66,994 0 16,798 83,79143 2810 Transportation Development 0 670 0 48 71847 2910 CommDvlpmnt Block Grnt (CDBG0 0 0 526 526MGT of America, Inc.Page 62 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:7 130 City AttorneyDepartment Attorney - General FundAttorney - Non General FundProsecution Records Total48 2920 HOME $0 $0 $0 $299 $29949 3300 Permanent Parks & Recreation 0 670 0 2,031 2,70153 6100 Water Utility 0142,655 0 18,327 160,98354 6200 Sewer Utility 0 29,687 0 14,159 43,84755 6300 Flood 0 (14,961) 0 7,463 (7,498)56 6400 DCD-CAGID 0 17,418 0 6,008 23,42657 6500 UHC-UHGID 0 5,694 0 963 6,65859 6800 BJGID - Parking 0 24,453 0 0 24,45360 7100 Telecommunications 0 0 0 299 29961 7120 Worker Compensation Insurance 0 0 0 478 47863 7210 Fleet 0 0 0 3,613 3,61364 7300 Computer Replacement 0 0 0 60 6065 7400 Equipment Replacement 0 0 0 179 17966 7500 Facility Renovation & Replace 0 0 0 406 40669 9000 External 0 70,008 834,028 1,503 905,539Total$1,367,755 $1,089,984 $834,028 $339,145 $3,630,913180 Human Resources Nature and Extent of Services Th H R d t t t t th Cit ’ l ' th h i l t d t it t MGT of America, Inc.Page 63 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016180 Human Resources Nature and Extent of Services The Human Resources department serves to support the City’s employees' through services related to recruitment, retention, performance management, payroll, compensation, and training and development. Human Resources costs are distributed by the following functions: Advisory Services - Costs have been allocated based on FTE's including Seasonal & Temporary FTE's. Labor Relations - Costs have been allocated based on FTE's. Talent Management - Costs have been allocated based on FTE's. Training Development - Costs have been allocated based on FTE's. Data Systems - Costs have been allocated based on FTE's including Seasonal & Temporary FTE's. Payroll - Costs have been allocated based on FTE's with Seasonal & Temporary FTE's weighted at 25%.. Total Compensation - Costs have been allocated based on FTE's with Seasonal & Temporary FTE's weighted at 25%. Customer Center Divisional Administration - Costs have been allocated based on FTE's including Seasonal & Temporary FTE's. Solution Center Divisional Administration - Costs have been allocated based on FTE's. MGT of America, Inc.Page 64 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:8 180 Human ResourcesDescription Amount General AdminAdvisory ServicesLabor RelationsTalent MngmtTraining DevelopmentData SystemsPayroll Total CompPersonnel CostsSalaries S1 2,130,370 156,676 516,938 122,702 0 275,170 136,200 158,413 308,600 Salary % Split 7.35%24.27% 5.76% .00% 12.92% 6.39% 7.44% 14.49%Benefits P 604,480 48,378 144,271 24,904 0 65,424 44,977 59,319 92,155Subtotal - Personnel Costs 2,734,850 205,054 661,209 147,606 0 340,594 181,177 217,732 400,755Services & Supplies CostAdvertising P 8,8000196000718440Business Travel P 1,2000000694030Cellular Phone Service P 6,792 653 2,629 0 0 1,821 0 0 979Charges P 56,750 7,455 9,493 1,716 0 7,271 5,776 1,556 10,883Employee Expenses P 383,061 189,690 24,997 0 0 24,205 4,750 4,301 25,183Fees P 8,750 0 47 83 0 886 0 7,186 0Food P 7,845 41 13 29 828 5,457 6 7 232Materials P 91,233 0 3,664 5,274 0 21,129 1,798 18,262 7,582Misc Purchased Services P 244,624 0 1,312 0 33,908 7,989 43,160 246 5,856Postage and Express Mail P 2,572 0 21200010600Professional Services P 282,513 0 196 1,256 10,297 71,134 12,652 49,155 132,376R&M P 2,00000000000Rentals/Leases P000000000Supplies P 9,4000008971460253364Temp Personnel Svcs P 30,000 0 728000011,20512,146 S 000000000 S 000000000 S 000000000 S 000000000Subtotal - Services & Supplies 1,135,540 197,839 43,487 8,359 45,930 140,733 68,965 92,216 195,603Department Cost Total3,870,390 402,894 704,696 155,965 45,930 481,327 250,142 309,948 596,358Adjustments to CostSubtotal - Adjustments 000000000Total Costs After Adjustments3,870,390 402,894 704,696 155,965 45,930 481,327 250,142 309,948 596,358General Admin Distribution (402,894) 105,524 25,047 0 56,171 27,803 32,337 62,995Grand Total$3,870,390 $810,220 $181,012 $45,930 $537,498 $277,945 $342,285 $659,353MGT of America, Inc.Page 65 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:8 180 Human ResourcesDescription Amount Cust Center Div AdmSolution Center Div AdmPersonnel CostsSalaries S1 2,130,370 396,086 59,584 Salary % Split 18.59% 2.80%Benefits P 604,480 112,090 12,962Subtotal - Personnel Costs 2,734,850 508,177 72,546Services & Supplies CostAdvertising P 8,800 6,813 1,029Business Travel P 1,200 4 499Cellular Phone Service P 6,792 710 0Charges P 56,750 11,076 1,523Employee Expenses P 383,061 69,664 40,271Fees P 8,750 547 0Food P 7,845 1,198 35Materials P 91,233 31,914 1,611Misc Purchased Services P 244,624 152,152 0Postage and Express Mail P 2,572 2,254 0Professional Services P 282,513 5,251 196R&M P 2,000 2,000 0Rentals/Leases P 0 0 0Supplies P 9,400 7,740 0Temp Personnel Svcs P 30,000 5,921 0 S 000 S 000 S 000 S 000Subtotal - Services & Supplies 1,135,540 297,245 45,164Department Cost Total3,870,390 805,421 117,710Adjustments to CostSubtotal - Adjustments 0 0 0Total Costs After Adjustments3,870,390 805,421 117,710General Admin Distribution 80,854 12,163Grand Total$3,870,390 $886,275 $129,873MGT of America, Inc.Page 66 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:8 180 Human ResourcesDepartment First IncomingSecond IncomingAdvisory ServicesLabor RelationsTalent MngmtTraining DevelopmentData SystemsPayroll Total Comp Cust Center Div Adm7 Attorney - General Fund $50,708 $0 $13,281 $3,152 $0 $7,070 $3,499 $4,070 $7,929 $10,1767 Records 5,826 0 1,526 362 0 812 402 468 911 1,169Subtotal - 130 City Attorney 56,535 0 14,807 3,515 0 7,882 3,901 4,538 8,840 11,3463 City Manager, Personnel 21,519 0 5,636 1,338 0 3,000 1,485 1,727 3,365 4,3183 City Manager, Fiscal 21,682 0 5,679 1,348 0 3,023 1,496 1,740 3,390 4,351Subtotal - 110 City Manager 43,201 0 11,315 2,686 0 6,023 2,981 3,467 6,755 8,6708 Advisory Services 16,876 0 4,420 1,049 0 2,353 1,165 1,355 2,639 3,3878 Labor Relations 4,249 0 1,113 264 0 592 293 341 664 8538 Talent Mngmt 789 0 207 49 0 110 54 63 123 1588 Training Development 11,788 0 3,087 733 0 1,643 813 946 1,843 2,3668 Data Systems 5,445 0 1,426 339 0 759 376 437 851 1,0938 Payroll 7,154 0 1,874 445 0 997 494 574 1,119 1,4368 Total Comp 13,812 0 3,618 859 0 1,926 953 1,109 2,160 2,7728 Cust Center Div Adm 17,043 0 4,464 1,060 0 2,376 1,176 1,368 2,665 3,4208 Solution Center Div Adm 2,784 0 729 173 0 388 192 223 435 559Subtotal - 180 Human Resources 79,940 0 20,938 4,970 0 11,145 5,516 6,416 12,499 16,0439 Financial Reporting 25,740 0 6,742 1,600 0 3,589 1,776 2,066 4,025 5,1669 Budget 20,930 0 5,482 1,301 0 2,918 1,444 1,680 3,273 4,2009 Mailroom 2,726 0 714 169 0 380 188 219 426 5479 Purchasing 8,679 0 2,273 540 0 1,210 599 697 1,357 1,742 Subtotal - 185 Finance 58,075 0 15,211 3,610 0 8,097 4,008 4,661 9,080 11,65510 End Users (Help Desk) & Security Serv7,859 0 2,058 489 0 1,096 542 631 1,229 1,57710 Network Admin 10,350 0 2,711 643 0 1,443 714 831 1,618 2,07710 Application Support - Dept Specific 100,620 0 26,354 6,255 0 14,028 6,944 8,076 15,733 20,19310 Application Support - Citywide 51,129 0 13,391 3,179 0 7,128 3,528 4,104 7,994 10,26110 Infrastructure Support - Citywide 34,484 0 9,032 2,144 0 4,808 2,380 2,768 5,392 6,92010 Windows Server Admin 11,387 0 2,982 708 0 1,588 786 914 1,780 2,28510 Database Admin & Unix Server Admin 37,039 0 9,701 2,303 0 5,164 2,556 2,973 5,791 7,43310 Technical Training 4,195 0 1,099 261 0 585 289 337 656 842Subtotal - 190 Information Technology 257,062 0 67,328 15,981 0 35,839 17,739 20,632 40,193 51,58811 Fac - Center Green 539,030 0 141,180 33,511 0 75,151 37,197 43,264 84,281 108,174MGT of America, Inc.Page 67 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:8 180 Human ResourcesDepartment First IncomingSecond IncomingAdvisory ServicesLabor RelationsTalent MngmtTraining DevelopmentData SystemsPayroll Total Comp Cust Center Div Adm11 Project Management (31510050) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Subtotal - 315 PW Support Services 539,030 0 141,180 33,511 0 75,151 37,197 43,264 84,281 108,17413 Workers Comp Premiums 350 0 92 22 0 49 24 28 55 7013 Liability Premiums 7,747 0 2,029 482 0 1,080 535 622 1,211 1,555Subtotal - 7110 Property & Casualty Ins8,097 0 2,121 503 0 1,129 559 650 1,266 1,6255 Internal 21,152 0 5,540 1,315 0 2,949 1,460 1,698 3,307 4,245Subtotal - 120 Communications 21,152 0 5,540 1,315 0 2,949 1,460 1,698 3,307 4,24512 City Facilities Trash Service 1,957 0 512 122 0 273 135 157 306 393Subtotal - 2180 - 515 - 670055 City Fa 1,957 0 512 122 0 273 135 157 306 39314 Unemployment & Vol Ins 1,300 0 341 81 0 181 90 104 203 261Subtotal - 1100-951-95111002-720510 1,300 0 341 81 0 181 90 104 203 261Total Incoming1,066,348 0 279,292 66,293 0 148,669 73,586 85,588 166,731 213,998C. Total Allocated$4,936,738 $1,089,511 $247,306 $45,930 $686,167 $351,531 $427,872 $826,084 $1,100,27322.07% 5.01% 0.93% 13.90% 7.12% 8.67% 16.73% 22.29%MGT of America, Inc.Page 68 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:8 180 Human ResourcesDepartment First IncomingSecond IncomingSolution Center Div Adm7 Attorney - General Fund $50,708 $0 $1,5317 Records 5,826 0 176Subtotal - 130 City Attorney 56,535 0 1,7073 City Manager, Personnel 21,519 0 6503 City Manager, Fiscal 21,682 0 655Subtotal - 110 City Manager 43,201 0 1,3048 Advisory Services 16,876 0 5098 Labor Relations 4,249 0 1288 Talent Mngmt 789 0 248 Training Development 11,788 0 3568 Data Systems 5,445 0 1648 Payroll 7,154 0 2168 Total Comp 13,812 0 4178 Cust Center Div Adm 17,043 0 5158 Solution Center Div Adm 2,784 0 84Subtotal - 180 Human Resources 79,940 0 2,4139 Financial Reporting 25,740 0 7779 Budget 20,930 0 6329 Mailroom 2,726 0 829 Purchasing 8,679 0 262 Subtotal - 185 Finance 58,075 0 1,75310 End Users (Help Desk) & Security Serv7,859 0 23710 Network Admin 10,350 0 31210 Application Support - Dept Specific 100,620 0 3,03810 Application Support - Citywide 51,129 0 1,54410 Infrastructure Support - Citywide 34,484 0 1,04110 Windows Server Admin 11,387 0 34410 Database Admin & Unix Server Admin 37,039 0 1,11810 Technical Training 4,195 0 127Subtotal - 190 Information Technology 257,062 0 7,76011 Fac - Center Green 539,030 0 16,273MGT of America, Inc.Page 69 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:8 180 Human ResourcesDepartment First IncomingSecond IncomingSolution Center Div Adm11 Project Management (31510050) $0 $0 $0Subtotal - 315 PW Support Services 539,030 0 16,27313 Workers Comp Premiums 350 0 1113 Liability Premiums 7,747 0 234Subtotal - 7110 Property & Casualty Ins8,097 0 2445 Internal 21,152 0 639Subtotal - 120 Communications 21,152 0 63912 City Facilities Trash Service 1,957 0 59Subtotal - 2180 - 515 - 670055 City Fa 1,957 0 5914 Unemployment & Vol Ins 1,300 0 39Subtotal - 1100-951-95111002-720510 1,300 0 39Total Incoming1,066,348 0 32,192C. Total Allocated$4,936,738 $162,0653.28%MGT of America, Inc.Page 70 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Advisory Services AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.09 0.83% $6,703 $0 $6,703 $2,310 $9,0134 115 City Clerk 4.00 0.25% 2,048 0 2,048 706 2,7545 120 Communications 13.62 0.86% 6,974 0 6,974 2,404 9,3787 130 City Attorney 25.43 1.61% 13,021 0 13,021 4,489 17,5108 180 Human Resources 24.51 1.55% 12,550 0 12,550 4,326 16,8769 185 Finance 42.41 2.68% 21,716 0 21,716 7,486 29,20210 190 Information Technology 39.74 2.51% 20,349 0 20,349 7,014 27,36311 315 PW Support Services 16.14 1.02% 8,264 0 8,264 2,849 11,11313 7110 Property & Casualty Insurance 3.00 0.19% 1,536 0 1,536 530 2,06615 620 CVB 17.37 1.10% 8,894 0 8,894 3,066 11,96016 135 Municipal Court 21.13 1.34% 10,820 0 10,820 3,730 14,54917 140 Energy Strategy / Elect Util Dev 13.17 0.83% 6,744 0 6,744 2,325 9,06818 255 Police 290.93 18.39% 148,969 0 148,969 51,351 200,32119 260 Fire 123.67 7.82% 63,325 0 63,325 21,829 85,15321 310 PW Transporation 0.50 0.03% 256 0 256 88 34423 385 Community Planning & Sustainabil13.68 0.86% 7,005 0 7,005 2,415 9,41925 410 Human Services 32.39 2.05% 16,585 0 16,585 5,717 22,30226 505 Library 1.50 0.09% 768 0 768 265 1,03327 510 Arts 3.00 0.19% 1,536 0 1,536 530 2,06628 515 Parks & Recreation 50.18 3.17% 25,694 0 25,694 8,857 34,55229 555 Open Space & Mountain Parks 1.27 0.08% 650 0 650 224 87431 1150 Community Housing Asst Program5.10 0.32% 2,611 0 2,611 900 3,51232 1200 Library 77.55 4.90% 39,709 0 39,709 13,688 53,397 34 2110 Lottery1.17 0.07% 599 0 599 207 80635 2120 Planning & Development Services90.04 5.69% 46,105 0 46,105 15,893 61,99736 2140 Affordable Housing Fund 6.41 0.41% 3,282 0 3,282 1,131 4,41437 2180 .25 Cent Sales Tax 36.18 2.29% 18,526 0 18,526 6,386 24,91238 2300 Recreation Activity 113.91 7.20% 58,327 0 58,327 20,106 78,43339 2400 Climate Action Plan Tax 5.59 0.35% 2,862 0 2,862 987 3,84940 2500 Open Space 172.91 10.93% 88,538 0 88,538 30,520 119,05841 2700 Airport 1.20 0.08% 614 0 614 212 82642 2800 Transportation 77.18 4.88% 39,520 0 39,520 13,623 53,14343 2810 Transportation Development 0.20 0.01% 102 0 102 35 13847 2910 CommDvlpmnt Block Grnt (CDBG3.21 0.20% 1,644 0 1,644 567 2,21048 2920 HOME 1.25 0.08% 640 0 640 221 86149 3300 Permanent Parks & Recreation 8.63 0.55% 4,419 0 4,419 1,523 5,94251 3600 2011 Capital Improvement Bond 0.41 0.03% 210 0 210 72 28253 6100 Water Utility 80.10 5.06% 41,015 0 41,015 14,138 55,15354 6200 Sewer Utility 60.06 3.80% 30,753 0 30,753 10,601 41,35455 6300 Flood 32.71 2.07% 16,749 0 16,749 5,774 22,52356 6400 DCD-CAGID 25.51 1.61% 13,062 0 13,062 4,503 17,56557 6500 UHC-UHGID 4.07 0.26% 2,084 0 2,084 718 2,802MGT of America, Inc.Page 71 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Advisory Services AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal60 7100 Telecommunications 1.41 0.09% $722 $0 $722 $249 $97161 7120 Worker Compensation Insurance 2.00 0.13% 1,024 0 1,024 353 1,37763 7210 Fleet 15.62 0.99% 7,998 0 7,998 2,757 10,75564 7300 Computer Replacement 0.25 0.02% 128 0 128 44 17265 7400 Equipment Replacement 0.85 0.05% 435 0 435 150 58566 7500 Facility Renovation & Replace 1.78 0.11% 911 0 911 314 1,22669 9000 External 6.29 0.40% 3,221 0 3,221 1,110 4,331Subtotal1,582.32 100.00% 810,220 0 810,220 279,292 1,089,511Direct Bills00Total$810,220 $1,089,511Basis Units: FTE's (including Seasonal & Temp FTE's)Source: MGT of America, Inc.Page 72 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Labor Relations AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $1,658 $0 $1,658 $607 $2,2654 115 City Clerk 4.00 0.28% 510 0 510 187 6975 120 Communications 12.75 0.90% 1,626 0 1,626 596 2,2227 130 City Attorney 24.70 1.74% 3,150 0 3,150 1,154 4,3048 180 Human Resources 24.38 1.72% 3,110 0 3,110 1,139 4,2499 185 Finance 40.50 2.85% 5,166 0 5,166 1,892 7,05810 190 Information Technology 38.75 2.73% 4,943 0 4,943 1,810 6,75311 315 PW Support Services 16.08 1.13% 2,051 0 2,051 751 2,80213 7110 Property & Casualty Insurance 3.00 0.21% 383 0 383 140 52315 620 CVB 17.33 1.22% 2,210 0 2,210 810 3,02016 135 Municipal Court 21.13 1.49% 2,695 0 2,695 987 3,68217 140 Energy Strategy / Elect Util Dev 12.25 0.86% 1,562 0 1,562 572 2,13518 255 Police 290.89 20.50% 37,103 0 37,103 13,588 50,69119 260 Fire 123.67 8.71% 15,774 0 15,774 5,777 21,55121 310 PW Transporation 0.50 0.04% 64 0 64 23 8723 385 Community Planning & Sustainabil12.73 0.90% 1,624 0 1,624 595 2,21825 410 Human Services 29.91 2.11% 3,815 0 3,815 1,397 5,21226 505 Library 1.50 0.11% 191 0 191 70 26127 510 Arts 3.00 0.21% 383 0 383 140 52328 515 Parks & Recreation 36.50 2.57% 4,656 0 4,656 1,705 6,36129 555 Open Space & Mountain Parks 1.27 0.09% 162 0 162 59 22131 1150 Community Housing Asst Program5.07 0.36% 647 0 647 237 88432 1200 Library 74.04 5.22% 9,444 0 9,444 3,459 12,902 35 2120 Planning & Development Services85.34 6.01% 10,885 0 10,885 3,987 14,87236 2140 Affordable Housing Fund 6.38 0.45% 814 0 814 298 1,11237 2180 .25 Cent Sales Tax 33.62 2.37% 4,288 0 4,288 1,571 5,85938 2300 Recreation Activity 57.73 4.07% 7,363 0 7,363 2,697 10,06039 2400 Climate Action Plan Tax 5.25 0.37% 670 0 670 245 91540 2500 Open Space 116.54 8.21% 14,865 0 14,865 5,444 20,30941 2700 Airport 1.20 0.08% 153 0 153 56 20942 2800 Transportation 70.29 4.95% 8,965 0 8,965 3,283 12,24943 2810 Transportation Development 0.20 0.01% 26 0 26 9 3547 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 281 0 281 103 38348 2920 HOME 1.25 0.09% 159 0 159 58 21849 3300 Permanent Parks & Recreation 8.50 0.60% 1,084 0 1,084 397 1,48153 6100 Water Utility 76.69 5.40% 9,782 0 9,782 3,582 13,36454 6200 Sewer Utility 59.25 4.18% 7,557 0 7,557 2,768 10,32555 6300 Flood 31.23 2.20% 3,983 0 3,983 1,459 5,44256 6400 DCD-CAGID 25.14 1.77% 3,207 0 3,207 1,174 4,38157 6500 UHC-UHGID 4.03 0.28% 514 0 514 188 70260 7100 Telecommunications 1.25 0.09% 159 0 159 58 21861 7120 Worker Compensation Insurance 2.00 0.14% 255 0 255 93 349MGT of America, Inc.Page 73 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Labor Relations AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $1,929 $0 $1,929 $706 $2,63564 7300 Computer Replacement 0.25 0.02% 32 0 32 12 4465 7400 Equipment Replacement 0.75 0.05% 96 0 96 35 13166 7500 Facility Renovation & Replace 1.70 0.12% 217 0 217 79 29669 9000 External 6.29 0.44% 802 0 802 294 1,096Subtotal1,419.15 100.00% 181,012 0 181,012 66,293 247,306Direct Bills00Total$181,012 $247,306Basis Units: FTE'sSource: MGT of America, Inc.Page 74 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Talent Mngmt AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $421 $0 $421 $0 $4214 115 City Clerk 4.00 0.28% 129 0 129 0 1295 120 Communications 12.75 0.90% 413 0 413 0 4137 130 City Attorney 24.70 1.74% 799 0 799 0 7998 180 Human Resources 24.38 1.72% 789 0 789 0 7899 185 Finance 40.50 2.85% 1,311 0 1,311 0 1,31110 190 Information Technology 38.75 2.73% 1,254 0 1,254 0 1,25411 315 PW Support Services 16.08 1.13% 520 0 520 0 52013 7110 Property & Casualty Insurance 3.00 0.21% 97 0 97 0 9715 620 CVB 17.33 1.22% 561 0 561 0 56116 135 Municipal Court 21.13 1.49% 684 0 684 0 68417 140 Energy Strategy / Elect Util Dev 12.25 0.86% 396 0 396 0 39618 255 Police 290.89 20.50% 9,415 0 9,415 0 9,41519 260 Fire 123.67 8.71% 4,003 0 4,003 0 4,00321 310 PW Transporation 0.50 0.04% 16 0 16 0 1623 385 Community Planning & Sustainabil12.73 0.90% 412 0 412 0 41225 410 Human Services 29.91 2.11% 968 0 968 0 96826 505 Library 1.50 0.11% 49 0 49 0 4927 510 Arts 3.00 0.21% 97 0 97 0 9728 515 Parks & Recreation 36.50 2.57% 1,181 0 1,181 0 1,18129 555 Open Space & Mountain Parks 1.27 0.09% 41 0 41 0 4131 1150 Community Housing Asst Program5.07 0.36% 164 0 164 0 16432 1200 Library 74.04 5.22% 2,396 0 2,396 0 2,396 35 2120 Planning & Development Services85.34 6.01% 2,762 0 2,762 0 2,76236 2140 Affordable Housing Fund 6.38 0.45% 206 0 206 0 20637 2180 .25 Cent Sales Tax 33.62 2.37% 1,088 0 1,088 0 1,08838 2300 Recreation Activity 57.73 4.07% 1,868 0 1,868 0 1,86839 2400 Climate Action Plan Tax 5.25 0.37% 170 0 170 0 17040 2500 Open Space 116.54 8.21% 3,772 0 3,772 0 3,77241 2700 Airport 1.20 0.08% 39 0 39 0 3942 2800 Transportation 70.29 4.95% 2,275 0 2,275 0 2,27543 2810 Transportation Development 0.20 0.01%6060647 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 71 0 71 0 7148 2920 HOME 1.25 0.09% 40 0 40 0 4049 3300 Permanent Parks & Recreation 8.50 0.60% 275 0 275 0 27553 6100 Water Utility 76.69 5.40% 2,482 0 2,482 0 2,48254 6200 Sewer Utility 59.25 4.18% 1,918 0 1,918 0 1,91855 6300 Flood 31.23 2.20% 1,011 0 1,011 0 1,01156 6400 DCD-CAGID 25.14 1.77% 814 0 814 0 81457 6500 UHC-UHGID 4.03 0.28% 130 0 130 0 13060 7100 Telecommunications 1.25 0.09% 40 0 40 0 4061 7120 Worker Compensation Insurance 2.00 0.14% 65 0 65 0 65MGT of America, Inc.Page 75 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Talent Mngmt AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $489 $0 $489 $0 $48964 7300 Computer Replacement 0.25 0.02%8080865 7400 Equipment Replacement 0.75 0.05% 24 0 24 0 2466 7500 Facility Renovation & Replace 1.70 0.12% 55 0 55 0 5569 9000 External 6.29 0.44% 204 0 204 0 204Subtotal1,419.15 100.00% 45,930 0 45,930 0 45,930Direct Bills00Total$45,930 $45,930Basis Units: FTE'sSource: MGT of America, Inc.Page 76 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Training Development AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $4,924 $0 $4,924 $1,362 $6,2864 115 City Clerk 4.00 0.28% 1,515 0 1,515 419 1,9345 120 Communications 12.75 0.90% 4,829 0 4,829 1,336 6,1657 130 City Attorney 24.70 1.74% 9,355 0 9,355 2,588 11,9438 180 Human Resources 24.38 1.72% 9,234 0 9,234 2,554 11,7889 185 Finance 40.50 2.85% 15,339 0 15,339 4,243 19,58210 190 Information Technology 38.75 2.73% 14,676 0 14,676 4,059 18,73611 315 PW Support Services 16.08 1.13% 6,090 0 6,090 1,685 7,77513 7110 Property & Casualty Insurance 3.00 0.21% 1,136 0 1,136 314 1,45115 620 CVB 17.33 1.22% 6,564 0 6,564 1,815 8,37916 135 Municipal Court 21.13 1.49% 8,003 0 8,003 2,214 10,21617 140 Energy Strategy / Elect Util Dev 12.25 0.86% 4,640 0 4,640 1,283 5,92318 255 Police 290.89 20.50% 110,173 0 110,173 30,473 140,64719 260 Fire 123.67 8.71% 46,840 0 46,840 12,956 59,79521 310 PW Transporation 0.50 0.04% 189 0 189 52 24223 385 Community Planning & Sustainabil12.73 0.90% 4,821 0 4,821 1,334 6,15525 410 Human Services 29.91 2.11% 11,328 0 11,328 3,133 14,46226 505 Library 1.50 0.11% 568 0 568 157 72527 510 Arts 3.00 0.21% 1,136 0 1,136 314 1,45128 515 Parks & Recreation 36.50 2.57% 13,824 0 13,824 3,824 17,64829 555 Open Space & Mountain Parks 1.27 0.09% 481 0 481 133 61431 1150 Community Housing Asst Program5.07 0.36% 1,920 0 1,920 531 2,45132 1200 Library 74.04 5.22% 28,042 0 28,042 7,756 35,799 35 2120 Planning & Development Services85.34 6.01% 32,322 0 32,322 8,940 41,26236 2140 Affordable Housing Fund 6.38 0.45% 2,416 0 2,416 668 3,08537 2180 .25 Cent Sales Tax 33.62 2.37% 12,733 0 12,733 3,522 16,25538 2300 Recreation Activity 57.73 4.07% 21,865 0 21,865 6,048 27,91339 2400 Climate Action Plan Tax 5.25 0.37% 1,988 0 1,988 550 2,53840 2500 Open Space 116.54 8.21% 44,139 0 44,139 12,209 56,34841 2700 Airport 1.20 0.08% 454 0 454 126 58042 2800 Transportation 70.29 4.95% 26,622 0 26,622 7,364 33,98643 2810 Transportation Development 0.20 0.01% 76 0 76 21 9747 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 833 0 833 230 1,06448 2920 HOME 1.25 0.09% 473 0 473 131 60449 3300 Permanent Parks & Recreation 8.50 0.60% 3,219 0 3,219 890 4,11053 6100 Water Utility 76.69 5.40% 29,046 0 29,046 8,034 37,08054 6200 Sewer Utility 59.25 4.18% 22,441 0 22,441 6,207 28,64855 6300 Flood 31.23 2.20% 11,828 0 11,828 3,272 15,10056 6400 DCD-CAGID 25.14 1.77% 9,522 0 9,522 2,634 12,15557 6500 UHC-UHGID 4.03 0.28% 1,526 0 1,526 422 1,94960 7100 Telecommunications 1.25 0.09% 473 0 473 131 60461 7120 Worker Compensation Insurance 2.00 0.14% 757 0 757 210 967MGT of America, Inc.Page 77 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Training Development AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $5,727 $0 $5,727 $1,584 $7,31164 7300 Computer Replacement 0.25 0.02% 95 0 95 26 12165 7400 Equipment Replacement 0.75 0.05% 284 0 284 79 36366 7500 Facility Renovation & Replace 1.70 0.12% 644 0 644 178 82269 9000 External 6.29 0.44% 2,382 0 2,382 659 3,041Subtotal1,419.15 100.00% 537,498 0 537,498 148,669 686,167Direct Bills00Total$537,498 $686,167Basis Units: FTE'sSource: MGT of America, Inc.Page 78 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Data Systems AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.09 0.83% $2,299 $0 $2,299 $609 $2,9084 115 City Clerk 4.00 0.25% 703 0 703 186 8895 120 Communications 13.62 0.86% 2,392 0 2,392 633 3,0267 130 City Attorney 25.43 1.61% 4,467 0 4,467 1,183 5,6508 180 Human Resources 24.51 1.55% 4,305 0 4,305 1,140 5,4459 185 Finance 42.41 2.68% 7,450 0 7,450 1,972 9,42210 190 Information Technology 39.74 2.51% 6,981 0 6,981 1,848 8,82911 315 PW Support Services 16.14 1.02% 2,835 0 2,835 751 3,58613 7110 Property & Casualty Insurance 3.00 0.19% 527 0 527 140 66615 620 CVB 17.37 1.10% 3,051 0 3,051 808 3,85916 135 Municipal Court 21.13 1.34% 3,712 0 3,712 983 4,69417 140 Energy Strategy / Elect Util Dev 13.17 0.83% 2,313 0 2,313 612 2,92618 255 Police 290.93 18.39% 51,104 0 51,104 13,530 64,63319 260 Fire 123.67 7.82% 21,723 0 21,723 5,751 27,47521 310 PW Transporation 0.50 0.03% 88 0 88 23 11123 385 Community Planning & Sustainabil13.68 0.86% 2,403 0 2,403 636 3,03925 410 Human Services 32.39 2.05% 5,690 0 5,690 1,506 7,19626 505 Library 1.50 0.09% 263 0 263 70 33327 510 Arts 3.00 0.19% 527 0 527 140 66628 515 Parks & Recreation 50.18 3.17% 8,814 0 8,814 2,334 11,14829 555 Open Space & Mountain Parks 1.27 0.08% 223 0 223 59 28231 1150 Community Housing Asst Program5.10 0.32% 896 0 896 237 1,13332 1200 Library 77.55 4.90% 13,622 0 13,622 3,606 17,229 34 2110 Lottery1.17 0.07% 206 0 206 54 26035 2120 Planning & Development Services90.04 5.69% 15,816 0 15,816 4,187 20,00336 2140 Affordable Housing Fund 6.41 0.41% 1,126 0 1,126 298 1,42437 2180 .25 Cent Sales Tax 36.18 2.29% 6,355 0 6,355 1,683 8,03838 2300 Recreation Activity 113.91 7.20% 20,009 0 20,009 5,297 25,30639 2400 Climate Action Plan Tax 5.59 0.35% 982 0 982 260 1,24240 2500 Open Space 172.91 10.93% 30,373 0 30,373 8,041 38,41441 2700 Airport 1.20 0.08% 211 0 211 56 26742 2800 Transportation 77.18 4.88% 13,557 0 13,557 3,589 17,14643 2810 Transportation Development 0.20 0.01% 35 0 35 9 4447 2910 CommDvlpmnt Block Grnt (CDBG3.21 0.20% 564 0 564 149 71348 2920 HOME 1.25 0.08% 220 0 220 58 27849 3300 Permanent Parks & Recreation 8.63 0.55% 1,516 0 1,516 401 1,91751 3600 2011 Capital Improvement Bond 0.41 0.03% 72 0 72 19 9153 6100 Water Utility 80.10 5.06% 14,070 0 14,070 3,725 17,79554 6200 Sewer Utility 60.06 3.80% 10,550 0 10,550 2,793 13,34355 6300 Flood 32.71 2.07% 5,746 0 5,746 1,521 7,26756 6400 DCD-CAGID 25.51 1.61% 4,481 0 4,481 1,186 5,66757 6500 UHC-UHGID 4.07 0.26% 715 0 715 189 904MGT of America, Inc.Page 79 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Data Systems AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal60 7100 Telecommunications 1.41 0.09% $248 $0 $248 $66 $31361 7120 Worker Compensation Insurance 2.00 0.13% 351 0 351 93 44463 7210 Fleet 15.62 0.99% 2,744 0 2,744 726 3,47064 7300 Computer Replacement 0.25 0.02% 44 0 44 12 5665 7400 Equipment Replacement 0.85 0.05% 149 0 149 40 18966 7500 Facility Renovation & Replace 1.78 0.11% 313 0 313 83 39569 9000 External 6.29 0.40% 1,105 0 1,105 293 1,397Subtotal1,582.32 100.00% 277,945 0 277,945 73,586 351,531Direct Bills00Total$277,945 $351,531Basis Units: FTE's (including Seasonal & Temp FTE's)Source: MGT of America, Inc.Page 80 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Payroll AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.02 0.89% $3,053 $0 $3,053 $763 $3,8164 115 City Clerk 4.00 0.27% 938 0 938 234 1,1725 120 Communications 12.97 0.89% 3,041 0 3,041 760 3,8017 130 City Attorney 24.88 1.70% 5,833 0 5,833 1,459 7,2928 180 Human Resources 24.41 1.67% 5,723 0 5,723 1,431 7,1549 185 Finance 40.98 2.81% 9,608 0 9,608 2,402 12,01010 190 Information Technology 39.00 2.67% 9,144 0 9,144 2,286 11,43011 315 PW Support Services 16.10 1.10% 3,775 0 3,775 944 4,71913 7110 Property & Casualty Insurance 3.00 0.21% 703 0 703 176 87915 620 CVB 17.34 1.19% 4,065 0 4,065 1,017 5,08216 135 Municipal Court 21.13 1.45% 4,954 0 4,954 1,239 6,19317 140 Energy Strategy / Elect Util Dev 12.48 0.85% 2,926 0 2,926 732 3,65818 255 Police 290.90 19.93% 68,202 0 68,202 17,054 85,25619 260 Fire 123.67 8.47% 28,995 0 28,995 7,250 36,24521 310 PW Transporation 0.50 0.03% 117 0 117 29 14723 385 Community Planning & Sustainabil12.97 0.89% 3,041 0 3,041 760 3,80125 410 Human Services 30.53 2.09% 7,158 0 7,158 1,790 8,94826 505 Library 1.50 0.10% 352 0 352 88 44027 510 Arts 3.00 0.21% 703 0 703 176 87928 515 Parks & Recreation 39.92 2.73% 9,359 0 9,359 2,340 11,70029 555 Open Space & Mountain Parks 1.27 0.09% 298 0 298 74 37231 1150 Community Housing Asst Program5.08 0.35% 1,191 0 1,191 298 1,48932 1200 Library 74.90 5.13% 17,560 0 17,560 4,391 21,951 34 2110 Lottery0.29 0.02% 68 0 68 17 8535 2120 Planning & Development Services86.52 5.93% 20,285 0 20,285 5,072 25,35736 2140 Affordable Housing Fund 6.39 0.44% 1,498 0 1,498 375 1,87337 2180 .25 Cent Sales Tax 34.26 2.35% 8,032 0 8,032 2,008 10,04138 2300 Recreation Activity 71.78 4.92% 16,829 0 16,829 4,208 21,03739 2400 Climate Action Plan Tax 5.34 0.37% 1,252 0 1,252 313 1,56540 2500 Open Space 130.63 8.95% 30,626 0 30,626 7,658 38,28441 2700 Airport 1.20 0.08% 281 0 281 70 35242 2800 Transportation 72.01 4.93% 16,883 0 16,883 4,222 21,10443 2810 Transportation Development 0.20 0.01% 47 0 47 12 5947 2910 CommDvlpmnt Block Grnt (CDBG2.45 0.17% 574 0 574 144 71848 2920 HOME 1.25 0.09% 293 0 293 73 36649 3300 Permanent Parks & Recreation 8.53 0.58% 2,000 0 2,000 500 2,50051 3600 2011 Capital Improvement Bond 0.10 0.01% 23 0 23 6 2953 6100 Water Utility 77.54 5.31% 18,179 0 18,179 4,546 22,72554 6200 Sewer Utility 59.45 4.07% 13,938 0 13,938 3,485 17,42355 6300 Flood 31.60 2.16% 7,409 0 7,409 1,853 9,26156 6400 DCD-CAGID 25.23 1.73% 5,915 0 5,915 1,479 7,39457 6500 UHC-UHGID 4.04 0.28% 947 0 947 237 1,184MGT of America, Inc.Page 81 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Payroll AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal60 7100 Telecommunications 1.29 0.09% $302 $0 $302 $76 $37861 7120 Worker Compensation Insurance 2.00 0.14% 469 0 469 117 58663 7210 Fleet 15.25 1.04% 3,575 0 3,575 894 4,46964 7300 Computer Replacement 0.25 0.02% 59 0 59 15 7365 7400 Equipment Replacement 0.78 0.05% 183 0 183 46 22966 7500 Facility Renovation & Replace 1.72 0.12% 403 0 403 101 50469 9000 External 6.29 0.43% 1,475 0 1,475 369 1,843Subtotal1,459.94 100.00% 342,285 0 342,285 85,588 427,872Direct Bills00Total$342,285 $427,872Basis Units: FTE's (with Seasonal & Temp FTE's @ 25%)Source: MGT of America, Inc.Page 82 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Total Comp AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.02 0.89% $5,880 $0 $5,880 $1,487 $7,3674 115 City Clerk 4.00 0.27% 1,807 0 1,807 457 2,2635 120 Communications 12.97 0.89% 5,858 0 5,858 1,481 7,3397 130 City Attorney 24.88 1.70% 11,237 0 11,237 2,841 14,0788 180 Human Resources 24.41 1.67% 11,024 0 11,024 2,788 13,8129 185 Finance 40.98 2.81% 18,508 0 18,508 4,680 23,18810 190 Information Technology 39.00 2.67% 17,614 0 17,614 4,454 22,06811 315 PW Support Services 16.10 1.10% 7,271 0 7,271 1,839 9,11013 7110 Property & Casualty Insurance 3.00 0.21% 1,355 0 1,355 343 1,69815 620 CVB 17.34 1.19% 7,831 0 7,831 1,980 9,81216 135 Municipal Court 21.13 1.45% 9,543 0 9,543 2,413 11,95617 140 Energy Strategy / Elect Util Dev 12.48 0.85% 5,636 0 5,636 1,425 7,06218 255 Police 290.90 19.93% 131,379 0 131,379 33,222 164,60119 260 Fire 123.67 8.47% 55,853 0 55,853 14,124 69,97721 310 PW Transporation 0.50 0.03% 226 0 226 57 28323 385 Community Planning & Sustainabil12.97 0.89% 5,858 0 5,858 1,481 7,33925 410 Human Services 30.53 2.09% 13,788 0 13,788 3,487 17,27526 505 Library 1.50 0.10% 677 0 677 171 84927 510 Arts 3.00 0.21% 1,355 0 1,355 343 1,69828 515 Parks & Recreation 39.92 2.73% 18,029 0 18,029 4,559 22,58829 555 Open Space & Mountain Parks 1.27 0.09% 574 0 574 145 71931 1150 Community Housing Asst Program5.08 0.35% 2,294 0 2,294 580 2,87432 1200 Library 74.90 5.13% 33,827 0 33,827 8,554 42,381 34 2110 Lottery0.29 0.02% 131 0 131 33 16435 2120 Planning & Development Services86.52 5.93% 39,075 0 39,075 9,881 48,95636 2140 Affordable Housing Fund 6.39 0.44% 2,886 0 2,886 730 3,61637 2180 .25 Cent Sales Tax 34.26 2.35% 15,473 0 15,473 3,913 19,38538 2300 Recreation Activity 71.78 4.92% 32,418 0 32,418 8,198 40,61639 2400 Climate Action Plan Tax 5.34 0.37% 2,412 0 2,412 610 3,02240 2500 Open Space 130.63 8.95% 58,996 0 58,996 14,918 73,91541 2700 Airport 1.20 0.08% 542 0 542 137 67942 2800 Transportation 72.01 4.93% 32,522 0 32,522 8,224 40,74643 2810 Transportation Development 0.20 0.01% 90 0 90 23 11347 2910 CommDvlpmnt Block Grnt (CDBG2.45 0.17% 1,106 0 1,106 280 1,38648 2920 HOME 1.25 0.09% 565 0 565 143 70749 3300 Permanent Parks & Recreation 8.53 0.58% 3,852 0 3,852 974 4,82751 3600 2011 Capital Improvement Bond 0.10 0.01% 45 0 45 11 5753 6100 Water Utility 77.54 5.31% 35,019 0 35,019 8,855 43,87554 6200 Sewer Utility 59.45 4.07% 26,849 0 26,849 6,789 33,63955 6300 Flood 31.60 2.16% 14,272 0 14,272 3,609 17,88056 6400 DCD-CAGID 25.23 1.73% 11,395 0 11,395 2,881 14,27657 6500 UHC-UHGID 4.04 0.28% 1,825 0 1,825 461 2,286MGT of America, Inc.Page 83 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Total Comp AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal60 7100 Telecommunications 1.29 0.09% $583 $0 $583 $147 $73061 7120 Worker Compensation Insurance 2.00 0.14% 903 0 903 228 1,13263 7210 Fleet 15.25 1.04% 6,887 0 6,887 1,742 8,62964 7300 Computer Replacement 0.25 0.02% 113 0 113 29 14165 7400 Equipment Replacement 0.78 0.05% 352 0 352 89 44166 7500 Facility Renovation & Replace 1.72 0.12% 777 0 777 196 97369 9000 External 6.29 0.43% 2,841 0 2,841 718 3,559Subtotal1,459.94 100.00% 659,353 0 659,353 166,731 826,084Direct Bills00Total$659,353 $826,084Basis Units: FTE's (with Seasonal & Temp FTE's @ 25%)Source: MGT of America, Inc.Page 84 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Cust Center Div Adm AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.09 0.83% $7,332 $0 $7,332 $1,770 $9,1024 115 City Clerk 4.00 0.25% 2,240 0 2,240 541 2,7815 120 Communications 13.62 0.86% 7,629 0 7,629 1,842 9,4717 130 City Attorney 25.43 1.61% 14,244 0 14,244 3,439 17,6838 180 Human Resources 24.51 1.55% 13,728 0 13,728 3,315 17,0439 185 Finance 42.41 2.68% 23,754 0 23,754 5,736 29,49010 190 Information Technology 39.74 2.51% 22,259 0 22,259 5,375 27,63311 315 PW Support Services 16.14 1.02% 9,040 0 9,040 2,183 11,22313 7110 Property & Casualty Insurance 3.00 0.19% 1,680 0 1,680 406 2,08615 620 CVB 17.37 1.10% 9,729 0 9,729 2,349 12,07816 135 Municipal Court 21.13 1.34% 11,835 0 11,835 2,858 14,69317 140 Energy Strategy / Elect Util Dev 13.17 0.83% 7,377 0 7,377 1,781 9,15818 255 Police 290.93 18.39% 162,953 0 162,953 39,346 202,29919 260 Fire 123.67 7.82% 69,269 0 69,269 16,726 85,99421 310 PW Transporation 0.50 0.03% 280 0 280 68 34823 385 Community Planning & Sustainabil13.68 0.86% 7,662 0 7,662 1,850 9,51225 410 Human Services 32.39 2.05% 18,142 0 18,142 4,381 22,52326 505 Library 1.50 0.09% 840 0 840 203 1,04327 510 Arts 3.00 0.19% 1,680 0 1,680 406 2,08628 515 Parks & Recreation 50.18 3.17% 28,106 0 28,106 6,786 34,89329 555 Open Space & Mountain Parks 1.27 0.08% 711 0 711 172 88331 1150 Community Housing Asst Program5.10 0.32% 2,857 0 2,857 690 3,54632 1200 Library 77.55 4.90% 43,437 0 43,437 10,488 53,925 34 2110 Lottery1.17 0.07% 655 0 655 158 81435 2120 Planning & Development Services90.04 5.69% 50,432 0 50,432 12,177 62,61036 2140 Affordable Housing Fund 6.41 0.41% 3,590 0 3,590 867 4,45737 2180 .25 Cent Sales Tax 36.18 2.29% 20,265 0 20,265 4,893 25,15838 2300 Recreation Activity 113.91 7.20% 63,802 0 63,802 15,406 79,20839 2400 Climate Action Plan Tax 5.59 0.35% 3,131 0 3,131 756 3,88740 2500 Open Space 172.91 10.93% 96,849 0 96,849 23,385 120,23441 2700 Airport 1.20 0.08% 672 0 672 162 83442 2800 Transportation 77.18 4.88% 43,229 0 43,229 10,438 53,66743 2810 Transportation Development 0.20 0.01% 112 0 112 27 13947 2910 CommDvlpmnt Block Grnt (CDBG3.21 0.20% 1,798 0 1,798 434 2,23248 2920 HOME 1.25 0.08% 700 0 700 169 86949 3300 Permanent Parks & Recreation 8.63 0.55% 4,834 0 4,834 1,167 6,00151 3600 2011 Capital Improvement Bond 0.41 0.03% 230 0 230 55 28553 6100 Water Utility 80.10 5.06% 44,865 0 44,865 10,833 55,69854 6200 Sewer Utility 60.06 3.80% 33,640 0 33,640 8,123 41,76355 6300 Flood 32.71 2.07% 18,321 0 18,321 4,424 22,74556 6400 DCD-CAGID 25.51 1.61% 14,288 0 14,288 3,450 17,73857 6500 UHC-UHGID 4.07 0.26% 2,280 0 2,280 550 2,830MGT of America, Inc.Page 85 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Cust Center Div Adm AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal60 7100 Telecommunications 1.41 0.09% $790 $0 $790 $191 $98061 7120 Worker Compensation Insurance 2.00 0.13% 1,120 0 1,120 270 1,39163 7210 Fleet 15.62 0.99% 8,749 0 8,749 2,112 10,86164 7300 Computer Replacement 0.25 0.02% 140 0 140 34 17465 7400 Equipment Replacement 0.85 0.05% 476 0 476 115 59166 7500 Facility Renovation & Replace 1.78 0.11% 997 0 997 241 1,23869 9000 External 6.29 0.40% 3,523 0 3,523 851 4,374Subtotal1,582.32 100.00% 886,275 0 886,275 213,998 1,100,273Direct Bills00Total$886,275 $1,100,273Basis Units: FTE's (including Seasonal & Temp FTE's)Source: MGT of America, Inc.Page 86 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Solution Center Div Adm AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $1,190 $0 $1,190 $295 $1,4854 115 City Clerk 4.00 0.28% 366 0 366 91 4575 120 Communications 12.75 0.90% 1,167 0 1,167 289 1,4567 130 City Attorney 24.70 1.74% 2,260 0 2,260 560 2,8218 180 Human Resources 24.38 1.72% 2,231 0 2,231 553 2,7849 185 Finance 40.50 2.85% 3,706 0 3,706 919 4,62510 190 Information Technology 38.75 2.73% 3,546 0 3,546 879 4,42511 315 PW Support Services 16.08 1.13% 1,472 0 1,472 365 1,83613 7110 Property & Casualty Insurance 3.00 0.21% 275 0 275 68 34315 620 CVB 17.33 1.22% 1,586 0 1,586 393 1,97916 135 Municipal Court 21.13 1.49% 1,934 0 1,934 479 2,41317 140 Energy Strategy / Elect Util Dev 12.25 0.86% 1,121 0 1,121 278 1,39918 255 Police 290.89 20.50% 26,621 0 26,621 6,599 33,21919 260 Fire 123.67 8.71% 11,318 0 11,318 2,805 14,12321 310 PW Transporation 0.50 0.04% 46 0 46 11 5723 385 Community Planning & Sustainabil12.73 0.90% 1,165 0 1,165 289 1,45425 410 Human Services 29.91 2.11% 2,737 0 2,737 678 3,41626 505 Library 1.50 0.11% 137 0 137 34 17127 510 Arts 3.00 0.21% 275 0 275 68 34328 515 Parks & Recreation 36.50 2.57% 3,340 0 3,340 828 4,16829 555 Open Space & Mountain Parks 1.27 0.09% 116 0 116 29 14531 1150 Community Housing Asst Program5.07 0.36% 464 0 464 115 57932 1200 Library 74.04 5.22% 6,776 0 6,776 1,680 8,455 35 2120 Planning & Development Services85.34 6.01% 7,810 0 7,810 1,936 9,74636 2140 Affordable Housing Fund 6.38 0.45% 584 0 584 145 72937 2180 .25 Cent Sales Tax 33.62 2.37% 3,077 0 3,077 763 3,83938 2300 Recreation Activity 57.73 4.07% 5,283 0 5,283 1,310 6,59339 2400 Climate Action Plan Tax 5.25 0.37% 480 0 480 119 60040 2500 Open Space 116.54 8.21% 10,665 0 10,665 2,644 13,30941 2700 Airport 1.20 0.08% 110 0 110 27 13742 2800 Transportation 70.29 4.95% 6,433 0 6,433 1,594 8,02743 2810 Transportation Development 0.20 0.01% 18 0 18 5 2347 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 201 0 201 50 25148 2920 HOME 1.25 0.09% 114 0 114 28 14349 3300 Permanent Parks & Recreation 8.50 0.60% 778 0 778 193 97153 6100 Water Utility 76.69 5.40% 7,018 0 7,018 1,740 8,75854 6200 Sewer Utility 59.25 4.18% 5,422 0 5,422 1,344 6,76655 6300 Flood 31.23 2.20% 2,858 0 2,858 708 3,56656 6400 DCD-CAGID 25.14 1.77% 2,301 0 2,301 570 2,87157 6500 UHC-UHGID 4.03 0.28% 369 0 369 91 46060 7100 Telecommunications 1.25 0.09% 114 0 114 28 14361 7120 Worker Compensation Insurance 2.00 0.14% 183 0 183 45 228MGT of America, Inc.Page 87 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Solution Center Div Adm AllocationsDept:8 180 Human ResourcesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $1,384 $0 $1,384 $343 $1,72764 7300 Computer Replacement 0.25 0.02% 23 0 23 6 2965 7400 Equipment Replacement 0.75 0.05% 69 0 69 17 8666 7500 Facility Renovation & Replace 1.70 0.12% 156 0 156 39 19469 9000 External 6.29 0.44% 576 0 576 143 718Subtotal1,419.15 100.00% 129,873 0 129,873 32,192 162,065Direct Bills00Total$129,873 $162,065Basis Units: FTE'sSource: MGT of America, Inc.Page 88 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:8 180 Human ResourcesDepartment Advisory ServicesLabor RelationsTalent MngmtTraining DevelopmentData SystemsPayroll Total Comp Cust Center Div AdmSolution Center Div AdmTotal3 110 City Manager $9,013 $2,265 $421 $6,286 $2,908 $3,816 $7,367 $9,102 $1,485 $42,6634 115 City Clerk 2,754 697 129 1,934 889 1,172 2,263 2,781 457 13,0775 120 Communications 9,378 2,222 413 6,165 3,026 3,801 7,339 9,471 1,456 43,2707 130 City Attorney 17,510 4,304 799 11,943 5,650 7,292 14,078 17,683 2,821 82,0798 180 Human Resources 16,876 4,249 789 11,788 5,445 7,154 13,812 17,043 2,784 79,9409 185 Finance 29,202 7,058 1,311 19,582 9,422 12,010 23,188 29,490 4,625 135,88710 190 Information Technology 27,363 6,753 1,254 18,736 8,829 11,430 22,068 27,633 4,425 128,49011 315 PW Support Services 11,113 2,802 520 7,775 3,586 4,719 9,110 11,223 1,836 52,68413 7110 Property & Casualty Insurance 2,066 523 97 1,451 666 879 1,698 2,086 343 9,80815 620 CVB 11,960 3,020 561 8,379 3,859 5,082 9,812 12,078 1,979 56,73016 135 Municipal Court 14,549 3,682 684 10,216 4,694 6,193 11,956 14,693 2,413 69,08117 140 Energy Strategy / Elect Util Dev 9,068 2,135 396 5,923 2,926 3,658 7,062 9,158 1,399 41,72418 255 Police 200,321 50,691 9,415 140,647 64,633 85,256 164,601 202,299 33,219 951,08219 260 Fire 85,153 21,551 4,003 59,795 27,475 36,245 69,977 85,994 14,123 404,31621 310 PW Transporation 344 87 16 242 111 147 283 348 57 1,63523 385 Community Planning & Sustainabil9,419 2,218 412 6,155 3,039 3,801 7,339 9,512 1,454 43,35025 410 Human Services 22,302 5,212 968 14,462 7,196 8,948 17,275 22,523 3,416 102,30126 505 Library 1,033 261 49 725 333 440 849 1,043 171 4,90427 510 Arts 2,066 523 97 1,451 666 879 1,698 2,086 343 9,80828 515 Parks & Recreation 34,552 6,361 1,181 17,648 11,148 11,700 22,588 34,893 4,168 144,23829 555 Open Space & Mountain Parks 874 221 41 614 282 372 719 883 145 4,15231 1150 Community Housing Asst Program3,512 884 164 2,451 1,133 1,489 2,874 3,546 579 16,63232 1200 Library 53,397 12,902 2,396 35,799 17,229 21,951 42,381 53,925 8,455 248,436 34 2110 Lottery8060002608516481402,12835 2120 Planning & Development Services61,997 14,872 2,762 41,262 20,003 25,357 48,956 62,610 9,746 287,56536 2140 Affordable Housing Fund 4,414 1,112 206 3,085 1,424 1,873 3,616 4,457 729 20,91537 2180 .25 Cent Sales Tax 24,912 5,859 1,088 16,255 8,038 10,041 19,385 25,158 3,839 114,57538 2300 Recreation Activity 78,433 10,060 1,868 27,913 25,306 21,037 40,616 79,208 6,593 291,03439 2400 Climate Action Plan Tax 3,849 915 170 2,538 1,242 1,565 3,022 3,887 600 17,78740 2500 Open Space 119,058 20,309 3,772 56,348 38,414 38,284 73,915 120,234 13,309 483,64241 2700 Airport 826 209 39 580 267 352 679 834 137 3,92342 2800 Transportation 53,143 12,249 2,275 33,986 17,146 21,104 40,746 53,667 8,027 242,34343 2810 Transportation Development 138 35 6 97 44 59 113 139 23 65447 2910 CommDvlpmnt Block Grnt (CDBG2,210 383 71 1,064 713 718 1,386 2,232 251 9,02948 2920 HOME 861 218 40 604 278 366 707 869 143 4,08749 3300 Permanent Parks & Recreation 5,942 1,481 275 4,110 1,917 2,500 4,827 6,001 971 28,02451 3600 2011 Capital Improvement Bond 282000912957285074453 6100 Water Utility 55,153 13,364 2,482 37,080 17,795 22,725 43,875 55,698 8,758256,93054 6200 Sewer Utility 41,354 10,325 1,918 28,648 13,343 17,423 33,639 41,763 6,766195,17955 6300 Flood 22,523 5,442 1,011 15,100 7,267 9,261 17,880 22,745 3,566 104,79556 6400 DCD-CAGID 17,565 4,381 814 12,155 5,667 7,394 14,276 17,738 2,871 82,862MGT of America, Inc.Page 89 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:8 180 Human ResourcesDepartment Advisory ServicesLabor RelationsTalent MngmtTraining DevelopmentData SystemsPayroll Total Comp Cust Center Div AdmSolution Center Div AdmTotal57 6500 UHC-UHGID $2,802 $702 $130 $1,949 $904 $1,184 $2,286 $2,830 $460 $13,24860 7100 Telecommunications 971 218 40 604 313 378 730 980 143 4,37861 7120 Worker Compensation Insurance 1,377 349 65 967 444 586 1,132 1,391 228 6,53963 7210 Fleet 10,755 2,635 489 7,311 3,470 4,469 8,629 10,861 1,727 50,34764 7300 Computer Replacement 172 44 8 121 56 73 141 174 29 81765 7400 Equipment Replacement 585 131 24 363 189 229 441 591 86 2,63866 7500 Facility Renovation & Replace 1,226 296 55 822 395 504 973 1,238 194 5,70369 9000 External 4,331 1,096 204 3,041 1,397 1,843 3,559 4,374 718 20,564Total$1,089,511 $247,306 $45,930 $686,167 $351,531 $427,872 $826,084 $1,100,273 $162,065 $4,936,738MGT of America, Inc.Page 90 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016185 Finance Nature and Extent of Services The Finance department serves to oversee the financial operations of the City including the main functions of budgeting, purchasing and revenue/sales tax administration. Finance costs are distributed by the following functions: Financial Reporting - Costs have been allocated based on Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide). Budget - Costs have been allocated based on Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide). Mailroom - Costs have been allocated based on FTE's. Purchasing - Costs have been allocated based on Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide). Sales Tax Audit - Costs have been allocated based on $'s of Sales Tax Revenue Received. Public - Any costs related to public activities have not been allocated .  MGT of America, Inc.Page 91 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:9 185 FinanceDescription Amount General AdminFinancial ReportingBudget Mailroom Purchasing Sales Tax AuditPublicPersonnel CostsSalaries S1 3,026,698 705,937 583,732 557,564 44,392 220,700 374,481 539,892 Salary % Split 23.32% 19.29% 18.42% 1.47% 7.29% 12.37% 17.84%Benefits P 965,308 220,933 187,298 147,364 30,316 82,885 97,949 198,562Subtotal - Personnel Costs 3,992,006 926,870 771,031 704,927 74,708 303,585 472,430 738,454Services & Supplies CostAdvertising P 3,000743000002,257Business Travel P 1,500 467 47 558 0 0 393 35Capital D 00000000Cellular Phone Service P 4,812 2,3880035231,508390Charges P 85,867 14,354 15,049 11,871 13,941 5,446 10,021 15,185Employee Expenses P 48,425 8,140 12,311 18,458 143 2,370 3,425 3,578Fees P 00000000Food P 2,000 1,063 242 42 443 54 41 114Fuel P 00000000Gas & Electric P 00000000Materials P 19,500 6,230 3,384 1,089 0 2,126 560 6,112Misc Purchased Services P 10,264 167 1,290 0 20 0 2 8,786Postage and Express Mail P 60,200 8 45 28 26,485 21 0 33,613Professional Services P 294,403 105,779 185,997 0 58 0 0 2,570R&M P 55,00053,2381,76200000Rentals/Leases P00000000Supplies P 27,722 4,429 1,535 0 5,293 392 1,486 14,588Temp Personnel Svcs P00000000 S 00000000 S 00000000 S 00000000 S 00000000 S 00000000MGT of America, Inc.Page 92 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:9 185 FinanceDescription Amount General AdminFinancial ReportingBudget Mailroom Purchasing Sales Tax AuditPublic S 00000000 S 00000000 S 00000000Subtotal - Services & Supplies 612,693 197,007 221,661 32,046 46,385 10,932 17,435 87,227Department Cost Total4,604,699 1,123,878 992,692 736,973 121,093 314,517 489,865 825,681Adjustments to CostCapital D 00000000Subtotal - Adjustments 00000000Total Costs After Adjustments4,604,699 1,123,878 992,692 736,973 121,093 314,517 489,865 825,681General Admin Distribution (1,123,878) 282,685 270,012 21,498 106,878 181,350 261,454Grand Total$4,604,699 $1,275,377 $1,006,985 $142,591 $421,395 $671,216 $1,087,136not allocatedMGT of America, Inc.Page 93 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:9 185 FinanceDepartment First IncomingSecond IncomingFinancial ReportingBudget Mailroom Purchasing Sales Tax AuditPublic2 City Council $74,089 $0 $18,635 $17,800 $1,417 $7,046 $11,955 $17,236Subtotal - 105 City Council 74,089 0 18,635 17,800 1,417 7,046 11,955 17,2367 Attorney - General Fund 60,329 0 15,174 14,494 1,154 5,737 9,735 14,0357 Records 9,679 0 2,434 2,325 185 920 1,562 2,252Subtotal - 130 City Attorney 70,008 0 17,609 16,819 1,339 6,658 11,297 16,2863 City Manager, Personnel 35,747 0 8,991 8,588 684 3,399 5,768 8,3163 City Manager, Fiscal 25,796 0 6,488 6,197 493 2,453 4,162 6,001Subtotal - 110 City Manager 61,543 0 15,480 14,786 1,177 5,853 9,931 14,3178 Advisory Services 29,202 0 7,345 7,016 559 2,777 4,712 6,7938 Labor Relations 7,058 0 1,775 1,696 135 671 1,139 1,6428 Talent Mngmt 1,311 0 330 315 25 125 212 3058 Training Development 19,582 0 4,925 4,705 375 1,862 3,160 4,5558 Data Systems 9,422 0 2,370 2,264 180 896 1,520 2,1928 Payroll 12,010 0 3,021 2,885 230 1,142 1,938 2,7948 Total Comp 23,188 0 5,832 5,571 444 2,205 3,742 5,3948 Cust Center Div Adm 29,490 0 7,418 7,085 564 2,804 4,759 6,8608 Solution Center Div Adm 4,625 0 1,163 1,111 88 440 746 1,076Subtotal - 180 Human Resources 135,887 0 34,179 32,647 2,599 12,923 21,927 31,6129 Financial Reporting 30,623 0 7,703 7,357 586 2,912 4,941 7,1249Budget 24,901 0 6,263 5,982 476 2,368 4,018 5,7939 Mailroom 4,529 0 1,139 1,088 87 431 731 1,0549 Purchasing 10,326 0 2,597 2,481 198 982 1,666 2,402Subtotal - 185 Finance 70,379 0 17,702 16,908 1,346 6,693 11,356 16,37310 End Users (Help Desk) & Security Serv9,206 0 2,315 2,212 176 875 1,485 2,14210 Network Admin 11,592 0 2,916 2,785 222 1,102 1,871 2,69710 Application Support - Dept Specific 29,101 0 7,320 6,992 557 2,767 4,696 6,77010 Application Support - Citywide 59,894 0 15,065 14,390 1,146 5,696 9,665 13,93310 Infrastructure Support - Dept Specific0000000010 Infrastructure Support - Citywide 40,395 0 10,160 9,705 773 3,841 6,518 9,39710 Windows Server Admin 13,339 0 3,355 3,205 255 1,268 2,152 3,103MGT of America, Inc.Page 94 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:9 185 FinanceDepartment First IncomingSecond IncomingFinancial ReportingBudget Mailroom Purchasing Sales Tax AuditPublic10 Database Admin & Unix Server Admin $64,819 $0 $16,304 $15,573 $1,240 $6,164 $10,459 $15,07910 Technical Training 4,914 0 1,236 1,181 94 467 793 1,143Subtotal - 190 Information Technology 233,260 0 58,671 56,041 4,462 22,183 37,639 54,26511 Fac - Muni 113,649 0 28,586 27,304 2,174 10,808 18,339 26,43911 Fac - Park Central 8,613 0 2,166 2,069 165 819 1,390 2,00411 Project Management (31510050)00000000Subtotal - 315 PW Support Services 122,262 0 30,752 29,373 2,339 11,627 19,728 28,44213 Workers Comp Premiums 1,400 0 352 336 27 133 226 32613 Liability Premiums 12,869 0 3,237 3,092 246 1,224 2,077 2,994Subtotal - 7110 Property & Casualty Ins14,269 0 3,589 3,428 273 1,357 2,302 3,3191 Equipment Depreciation 20,095 0 5,054 4,828 384 1,911 3,243 4,675Subtotal - A Building & Equipment Dep 20,095 0 5,054 4,828 384 1,911 3,243 4,6755 Internal 35,137 0 8,838 8,442 672 3,341 5,670 8,174Subtotal - 120 Communications 35,137 0 8,838 8,442 672 3,341 5,670 8,17412 City Facilities Trash Service 3,250 0 818 781 62 309 524 756Subtotal - 2180 - 515 - 670055 City Fa 3,250 0 818 781 62 309 524 75614 Unemployment & Vol Ins 1,300 0 327 312 25 124 210 303 Subtotal - 1100-951-95111002-720510 1,300 0 327 312 25 124 210 303Total Incoming841,478 0 211,654 202,165 16,096 80,023 135,782 195,758C. Total Allocated$5,446,177 $1,487,030 $1,209,150 $158,687 $501,418 $806,998 $1,282,89327.30% 22.20% 2.91% 9.21% 14.82% 23.56%MGT of America, Inc.Page 95 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Financial Reporting AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 237,926.00 0.11% $1,357 $0 $1,357 $225 $1,5823 110 City Manager 2,152,514.87 0.96% 12,278 0 12,278 2,038 14,3154 115 City Clerk 526,200.48 0.24% 3,001 0 3,001 498 3,4995 120 Communications 1,710,650.05 0.77% 9,757 0 9,757 1,619 11,3776 125 General Government 3,083,512.00 1.38% 17,588 0 17,588 2,919 20,5077 130 City Attorney 2,999,304.02 1.34% 17,108 0 17,108 2,839 19,9478 180 Human Resources 3,870,389.27 1.73% 22,076 0 22,076 3,664 25,7409 185 Finance 4,604,699.89 2.06% 26,265 0 26,265 4,359 30,62310 190 Information Technology 5,380,668.94 2.41% 30,691 0 30,691 5,093 35,78411 315 PW Support Services 6,526,666.00 2.92% 37,227 0 37,227 6,178 43,40512 2180 - 515 - 670055 City Facilities Tra 110,250.00 0.05% 629 0 629 104 73313 7110 Property & Casualty Insurance 1,850,432.61 0.83% 10,555 0 10,555 1,752 12,30614 1100-951-95111002-720510 Unemploy 107,000.00 0.05% 610 0 610 101 71215 620 CVB 2,508,051.58 1.12% 14,306 0 14,306 2,374 16,68016 135 Municipal Court 2,224,199.77 0.99% 12,687 0 12,687 2,105 14,79217 140 Energy Strategy / Elect Util Dev (0.00) 0.00% (0) 0 (0) (0) (0)18 255 Police34,037,228.4715.22% 194,144 0 194,144 32,219 226,36219 260 Fire18,539,356.068.29% 105,746 0 105,746 17,549 123,29520 265 Police & Fire Pensions 376,092.00 0.17% 2,145 0 2,145 356 2,50121 310 PW Transporation 109,158.98 0.05% 623 0 623 103 72622 380 PW Development 67,856.95 0.03% 387 0 387 64 45123 385 Community Planning & Sustainabil2,233,980.51 1.00% 12,742 0 12,742 2,115 14,85724 405 Housing 190,534.39 0.09% 1,087 0 1,087 180 1,267 25 410 Human Services 7,001,848.37 3.13% 39,938 0 39,938 6,628 46,56526 505 Library 22,721.40 0.01% 130 0 130 22 15127 510 Arts 921,767.35 0.41% 5,258 0 5,258 873 6,13028 515 Parks & Recreation 4,698,951.70 2.10% 26,802 0 26,802 4,448 31,25029 555 Open Space & Mountain Parks 154,333.77 0.07% 880 0 880 146 1,02631 1150 Community Housing Asst Program3,113,064.44 1.39% 17,756 0 17,756 2,947 20,70332 1200 Library 7,569,666.80 3.39% 43,176 0 43,176 7,165 50,34235 2120 Planning & Development Services9,562,042.50 4.28% 54,541 0 54,541 9,051 63,59236 2140 Affordable Housing Fund 1,474,236.70 0.66% 8,409 0 8,409 1,395 9,80437 2180 .25 Cent Sales Tax 4,808,743.34 2.15% 27,428 0 27,428 4,552 31,98038 2300 Recreation Activity10,412,165.124.66% 59,390 0 59,390 9,856 69,24539 2400 Climate Action Plan Tax 1,839,877.46 0.82% 10,494 0 10,494 1,742 12,23640 2500 Open Space15,317,579.006.85% 87,369 0 87,369 14,499 101,86941 2700 Airport 385,314.37 0.17% 2,198 0 2,198 365 2,56342 2800 Transportation19,432,582.858.69% 110,841 0 110,841 18,394 129,23543 2810 Transportation Development 115,442.57 0.05% 658 0 658 109 76844 2820 ForestGlen 15,533.00 0.01% 89 0 89 15 10345 2830 BJGID - TDM 172,077.00 0.08% 982 0 982 163 1,14447 2910 CommDvlpmnt Block Grnt (CDBG616,707.32 0.28% 3,518 0 3,518 584 4,101MGT of America, Inc.Page 96 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Financial Reporting AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal48 2920 HOME 760,082.32 0.34% $4,335 $0 $4,335 $719 $5,05549 3300 Permanent Parks & Recreation 933,727.75 0.42% 5,326 0 5,326 884 6,21053 6100 Water Utility13,116,262.705.87% 74,813 0 74,813 12,416 87,22954 6200 Sewer Utility 8,883,592.15 3.97% 50,671 0 50,671 8,409 59,08055 6300 Flood 4,052,115.55 1.81% 23,113 0 23,113 3,836 26,94856 6400 DCD-CAGID 4,415,846.77 1.97% 25,187 0 25,187 4,180 29,36757 6500 UHC-UHGID 568,278.87 0.25% 3,241 0 3,241 538 3,77959 6800 BJGID - Parking 52,703.00 0.02% 301 0 301 50 35060 7100 Telecommunications 693,178.64 0.31% 3,954 0 3,954 656 4,61061 7120 Worker Compensation Insurance 1,654,231.64 0.74% 9,436 0 9,436 1,566 11,00162 7190 Compensated Absences 936,159.00 0.42% 5,340 0 5,340 886 6,22663 7210 Fleet 3,554,405.95 1.59% 20,274 0 20,274 3,365 23,63864 7300 Computer Replacement 1,920,637.09 0.86% 10,955 0 10,955 1,818 12,77365 7400 Equipment Replacement 56,073.50 0.03% 320 0 320 53 37366 7500 Facility Renovation & Replace 920,253.19 0.41% 5,249 0 5,249 871 6,120Subtotal223,598,876.02100.00% 1,275,377 0 1,275,377 211,654 1,487,030Direct Bills00Total$1,275,377 $1,487,030Basis Units: Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide)Source: MGT of America, Inc.Page 97 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Budget AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 237,926.00 0.11% $1,072 $0 $1,072 $215 $1,2873 110 City Manager 2,152,514.87 0.96% 9,694 0 9,694 1,946 11,6404 115 City Clerk 526,200.48 0.24% 2,370 0 2,370 476 2,8465 120 Communications 1,710,650.05 0.77% 7,704 0 7,704 1,547 9,2516 125 General Government 3,083,512.00 1.38% 13,887 0 13,887 2,788 16,6757 130 City Attorney 2,999,304.02 1.34% 13,507 0 13,507 2,712 16,2198 180 Human Resources 3,870,389.27 1.73% 17,430 0 17,430 3,499 20,9309 185 Finance 4,604,699.89 2.06% 20,737 0 20,737 4,163 24,90110 190 Information Technology 5,380,668.94 2.41% 24,232 0 24,232 4,865 29,09711 315 PW Support Services 6,526,666.00 2.92% 29,393 0 29,393 5,901 35,29412 2180 - 515 - 670055 City Facilities Tra 110,250.00 0.05% 497 0 497 100 59613 7110 Property & Casualty Insurance 1,850,432.61 0.83% 8,333 0 8,333 1,673 10,00714 1100-951-95111002-720510 Unemploy 107,000.00 0.05% 482 0 482 97 57915 620 CVB 2,508,051.58 1.12% 11,295 0 11,295 2,268 13,56316 135 Municipal Court 2,224,199.77 0.99% 10,017 0 10,017 2,011 12,02817 140 Energy Strategy / Elect Util Dev (0.00) 0.00% (0) 0 (0) (0) (0)18 255 Police34,037,228.4715.22% 153,288 0 153,288 30,775 184,06219 260 Fire18,539,356.068.29% 83,493 0 83,493 16,762 100,25520 265 Police & Fire Pensions 376,092.00 0.17% 1,694 0 1,694 340 2,03421 310 PW Transporation 109,158.98 0.05% 492 0 492 99 59022 380 PW Development 67,856.95 0.03% 306 0 306 61 36723 385 Community Planning & Sustainabil2,233,980.51 1.00% 10,061 0 10,061 2,020 12,08124 405 Housing 190,534.39 0.09% 858 0 858 172 1,030 25 410 Human Services 7,001,848.37 3.13% 31,533 0 31,533 6,331 37,86426 505 Library 22,721.40 0.01% 102 0 102 21 12327 510 Arts 921,767.35 0.41% 4,151 0 4,151 833 4,98528 515 Parks & Recreation 4,698,951.70 2.10% 21,162 0 21,162 4,249 25,41029 555 Open Space & Mountain Parks 154,333.77 0.07% 695 0 695 140 83531 1150 Community Housing Asst Program3,113,064.44 1.39% 14,020 0 14,020 2,815 16,83432 1200 Library 7,569,666.80 3.39% 34,090 0 34,090 6,844 40,93435 2120 Planning & Development Services9,562,042.50 4.28% 43,063 0 43,063 8,645 51,70836 2140 Affordable Housing Fund 1,474,236.70 0.66% 6,639 0 6,639 1,333 7,97237 2180 .25 Cent Sales Tax 4,808,743.34 2.15% 21,656 0 21,656 4,348 26,00438 2300 Recreation Activity10,412,165.124.66% 46,892 0 46,892 9,414 56,30639 2400 Climate Action Plan Tax 1,839,877.46 0.82% 8,286 0 8,286 1,664 9,94940 2500 Open Space15,317,579.006.85% 68,983 0 68,983 13,849 82,83341 2700 Airport 385,314.37 0.17% 1,735 0 1,735 348 2,08442 2800 Transportation19,432,582.858.69% 87,515 0 87,515 17,570 105,08543 2810 Transportation Development 115,442.57 0.05% 520 0 520 104 62444 2820 ForestGlen 15,533.00 0.01% 70 0 70 14 8445 2830 BJGID - TDM 172,077.00 0.08% 775 0 775 156 93147 2910 CommDvlpmnt Block Grnt (CDBG616,707.32 0.28% 2,777 0 2,777 558 3,335MGT of America, Inc.Page 98 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Budget AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal48 2920 HOME 760,082.32 0.34% $3,423 $0 $3,423 $687 $4,11049 3300 Permanent Parks & Recreation 933,727.75 0.42% 4,205 0 4,205 844 5,04953 6100 Water Utility13,116,262.705.87% 59,070 0 59,070 11,859 70,92854 6200 Sewer Utility 8,883,592.15 3.97% 40,008 0 40,008 8,032 48,04055 6300 Flood 4,052,115.55 1.81% 18,249 0 18,249 3,664 21,91356 6400 DCD-CAGID 4,415,846.77 1.97% 19,887 0 19,887 3,993 23,87957 6500 UHC-UHGID 568,278.87 0.25% 2,559 0 2,559 514 3,07359 6800 BJGID - Parking 52,703.00 0.02% 237 0 237 48 28560 7100 Telecommunications 693,178.64 0.31% 3,122 0 3,122 627 3,74861 7120 Worker Compensation Insurance 1,654,231.64 0.74% 7,450 0 7,450 1,496 8,94662 7190 Compensated Absences 936,159.00 0.42% 4,216 0 4,216 846 5,06263 7210 Fleet 3,554,405.95 1.59% 16,007 0 16,007 3,214 19,22164 7300 Computer Replacement 1,920,637.09 0.86% 8,650 0 8,650 1,737 10,38665 7400 Equipment Replacement 56,073.50 0.03% 253 0 253 51 30366 7500 Facility Renovation & Replace 920,253.19 0.41% 4,144 0 4,144 832 4,976Subtotal223,598,876.02100.00% 1,006,985 0 1,006,985 202,165 1,209,150Direct Bills00Total$1,006,985 $1,209,150Basis Units: Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide)Source: MGT of America, Inc.Page 99 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Mailroom AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $1,306 $0 $1,306 $147 $1,4544 115 City Clerk 4.00 0.28% 402 0 402 45 4475 120 Communications 12.75 0.90% 1,281 0 1,281 145 1,4267 130 City Attorney 24.70 1.74% 2,482 0 2,482 280 2,7628 180 Human Resources 24.38 1.72% 2,450 0 2,450 277 2,7269 185 Finance 40.50 2.85% 4,069 0 4,069 459 4,52910 190 Information Technology 38.75 2.73% 3,893 0 3,893 440 4,33311 315 PW Support Services 16.08 1.13% 1,616 0 1,616 182 1,79813 7110 Property & Casualty Insurance 3.00 0.21% 301 0 301 34 33515 620 CVB 17.33 1.22% 1,741 0 1,741 197 1,93816 135 Municipal Court 21.13 1.49% 2,123 0 2,123 240 2,36317 140 Energy Strategy / Elect Util Dev 12.25 0.86% 1,231 0 1,231 139 1,37018 255 Police 290.89 20.50% 29,228 0 29,228 3,299 32,52719 260 Fire 123.67 8.71% 12,426 0 12,426 1,403 13,82921 310 PW Transporation 0.50 0.04% 50 0 50 6 5623 385 Community Planning & Sustainabil12.73 0.90% 1,279 0 1,279 144 1,42325 410 Human Services 29.91 2.11% 3,005 0 3,005 339 3,34426 505 Library 1.50 0.11% 151 0 151 17 16827 510 Arts 3.00 0.21% 301 0 301 34 33528 515 Parks & Recreation 36.50 2.57% 3,667 0 3,667 414 4,08129 555 Open Space & Mountain Parks 1.27 0.09% 128 0 128 14 14231 1150 Community Housing Asst Program5.07 0.36% 509 0 509 58 56732 1200 Library 74.04 5.22% 7,439 0 7,439 840 8,279 35 2120 Planning & Development Services85.34 6.01% 8,575 0 8,575 968 9,54336 2140 Affordable Housing Fund 6.38 0.45% 641 0 641 72 71337 2180 .25 Cent Sales Tax 33.62 2.37% 3,378 0 3,378 381 3,75938 2300 Recreation Activity 57.73 4.07% 5,801 0 5,801 655 6,45539 2400 Climate Action Plan Tax 5.25 0.37% 528 0 528 60 58740 2500 Open Space 116.54 8.21% 11,710 0 11,710 1,322 13,03141 2700 Airport 1.20 0.08% 121 0 121 14 13442 2800 Transportation 70.29 4.95% 7,062 0 7,062 797 7,86043 2810 Transportation Development 0.20 0.01% 20 0 20 2 2247 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 221 0 221 25 24648 2920 HOME 1.25 0.09% 126 0 126 14 14049 3300 Permanent Parks & Recreation 8.50 0.60% 854 0 854 96 95053 6100 Water Utility 76.69 5.40% 7,706 0 7,706 870 8,57554 6200 Sewer Utility 59.25 4.18% 5,953 0 5,953 672 6,62555 6300 Flood 31.23 2.20% 3,138 0 3,138 354 3,49256 6400 DCD-CAGID 25.14 1.77% 2,526 0 2,526 285 2,81157 6500 UHC-UHGID 4.03 0.28% 405 0 405 46 45160 7100 Telecommunications 1.25 0.09% 126 0 126 14 14061 7120 Worker Compensation Insurance 2.00 0.14% 201 0 201 23 224MGT of America, Inc.Page 100 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Mailroom AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $1,519 $0 $1,519 $171 $1,69164 7300 Computer Replacement 0.25 0.02% 25 0 25 3 2865 7400 Equipment Replacement 0.75 0.05% 75 0 75 9 8466 7500 Facility Renovation & Replace 1.70 0.12% 171 0 171 19 19069 9000 External 6.29 0.44% 632 0 632 71 703Subtotal1,419.15 100.00% 142,591 0 142,591 16,096 158,687Direct Bills00Total$142,591 $158,687Basis Units: FTE'sSource: MGT of America, Inc.Page 101 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Purchasing AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 237,926.00 0.11% $448 $0 $448 $85 $5343 110 City Manager 2,152,514.87 0.96% 4,057 0 4,057 770 4,8274 115 City Clerk 526,200.48 0.24% 992 0 992 188 1,1805 120 Communications 1,710,650.05 0.77% 3,224 0 3,224 612 3,8366 125 General Government 3,083,512.00 1.38% 5,811 0 5,811 1,104 6,9157 130 City Attorney 2,999,304.02 1.34% 5,652 0 5,652 1,073 6,7268 180 Human Resources 3,870,389.27 1.73% 7,294 0 7,294 1,385 8,6799 185 Finance 4,604,699.89 2.06% 8,678 0 8,678 1,648 10,32610 190 Information Technology 5,380,668.94 2.41% 10,140 0 10,140 1,926 12,06611 315 PW Support Services 6,526,666.00 2.92% 12,300 0 12,300 2,336 14,63612 2180 - 515 - 670055 City Facilities Tra 110,250.00 0.05% 208 0 208 39 24713 7110 Property & Casualty Insurance 1,850,432.61 0.83% 3,487 0 3,487 662 4,15014 1100-951-95111002-720510 Unemploy 107,000.00 0.05% 202 0 202 38 24015 620 CVB 2,508,051.58 1.12% 4,727 0 4,727 898 5,62416 135 Municipal Court 2,224,199.77 0.99% 4,192 0 4,192 796 4,98817 140 Energy Strategy / Elect Util Dev (0.00) 0.00% (0) 0 (0) (0) (0)18 255 Police34,037,228.4715.22% 64,147 0 64,147 12,181 76,32819 260 Fire18,539,356.068.29% 34,939 0 34,939 6,635 41,57420 265 Police & Fire Pensions 376,092.00 0.17% 709 0 709 135 84321 310 PW Transporation 109,158.98 0.05% 206 0 206 39 24522 380 PW Development 67,856.95 0.03% 128 0 128 24 15223 385 Community Planning & Sustainabil2,233,980.51 1.00% 4,210 0 4,210 800 5,01024 405 Housing 190,534.39 0.09% 359 0 359 68 427 25 410 Human Services 7,001,848.37 3.13% 13,196 0 13,196 2,506 15,70226 505 Library 22,721.40 0.01% 43 0 43 8 5127 510 Arts 921,767.35 0.41% 1,737 0 1,737 330 2,06728 515 Parks & Recreation 4,698,951.70 2.10% 8,856 0 8,856 1,682 10,53729 555 Open Space & Mountain Parks 154,333.77 0.07% 291 0 291 55 34631 1150 Community Housing Asst Program3,113,064.44 1.39% 5,867 0 5,867 1,114 6,98132 1200 Library 7,569,666.80 3.39% 14,266 0 14,266 2,709 16,97535 2120 Planning & Development Services9,562,042.50 4.28% 18,021 0 18,021 3,422 21,44336 2140 Affordable Housing Fund 1,474,236.70 0.66% 2,778 0 2,778 528 3,30637 2180 .25 Cent Sales Tax 4,808,743.34 2.15% 9,063 0 9,063 1,721 10,78438 2300 Recreation Activity10,412,165.124.66% 19,623 0 19,623 3,726 23,34939 2400 Climate Action Plan Tax 1,839,877.46 0.82% 3,467 0 3,467 658 4,12640 2500 Open Space15,317,579.006.85% 28,868 0 28,868 5,482 34,34941 2700 Airport 385,314.37 0.17% 726 0 726 138 86442 2800 Transportation19,432,582.858.69% 36,623 0 36,623 6,955 43,57743 2810 Transportation Development 115,442.57 0.05% 218 0 218 41 25944 2820 ForestGlen 15,533.00 0.01% 29 0 29 6 3545 2830 BJGID - TDM 172,077.00 0.08% 324 0 324 62 38647 2910 CommDvlpmnt Block Grnt (CDBG616,707.32 0.28% 1,162 0 1,162 221 1,383MGT of America, Inc.Page 102 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Purchasing AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal48 2920 HOME 760,082.32 0.34% $1,432 $0 $1,432 $272 $1,70449 3300 Permanent Parks & Recreation 933,727.75 0.42% 1,760 0 1,760 334 2,09453 6100 Water Utility13,116,262.705.87% 24,719 0 24,719 4,694 29,41354 6200 Sewer Utility 8,883,592.15 3.97% 16,742 0 16,742 3,179 19,92155 6300 Flood 4,052,115.55 1.81% 7,637 0 7,637 1,450 9,08756 6400 DCD-CAGID 4,415,846.77 1.97% 8,322 0 8,322 1,580 9,90257 6500 UHC-UHGID 568,278.87 0.25% 1,071 0 1,071 203 1,27459 6800 BJGID - Parking 52,703.00 0.02% 99 0 99 19 11860 7100 Telecommunications 693,178.64 0.31% 1,306 0 1,306 248 1,55461 7120 Worker Compensation Insurance 1,654,231.64 0.74% 3,118 0 3,118 592 3,71062 7190 Compensated Absences 936,159.00 0.42% 1,764 0 1,764 335 2,09963 7210 Fleet 3,554,405.95 1.59% 6,699 0 6,699 1,272 7,97164 7300 Computer Replacement 1,920,637.09 0.86% 3,620 0 3,620 687 4,30765 7400 Equipment Replacement 56,073.50 0.03% 106 0 106 20 12666 7500 Facility Renovation & Replace 920,253.19 0.41% 1,734 0 1,734 329 2,064Subtotal223,598,876.02100.00% 421,395 0 421,395 80,023 501,418Direct Bills00Total$421,395 $501,418Basis Units: Operating Expenses (excl. Capital, Transfers, Debt Service & Dept 951 Citywide)Source: MGT of America, Inc.Page 103 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Sales Tax Audit AllocationsDept:9 185 FinanceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal25 410 Human Services 610,183 0.63% $4,200 $0 $4,200 $850 $5,05030 951 Fundwide / Citywide 45,347,094 46.50% 312,136 0 312,136 63,143 375,27937 2180 .25 Cent Sales Tax 7,040,687 7.22% 48,463 0 48,463 9,804 58,26739 2400 Climate Action Plan Tax 355,436 0.36% 2,447 0 2,447 495 2,94140 2500 Open Space 25,028,742 25.67% 172,280 0 172,280 34,851 207,13042 2800 Transportation 16,852,936 17.28% 116,003 0 116,003 23,467 139,47050 3500 Boulder Junction Cap Impr Fund 655,473 0.67% 4,512 0 4,512 913 5,42552 3700 CI CCS 1,504,432 1.54% 10,355 0 10,355 2,095 12,45056 6400 DCD-CAGID 119,079 0.12% 820 0 820 166 985Subtotal97,514,062 100.00% 671,216 0 671,216 135,782 806,998Direct Bills00Total$671,216 $806,998Basis Units: $'s of Sales Tax Revenue ReceivedSource: MGT of America, Inc.Page 104 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:9 185 FinanceDepartment Financial ReportingBudget Mailroom Purchasing Sales Tax AuditPublic Total2 105 City Council $1,582 $1,287 $0 $534 $0 $0 $3,4023 110 City Manager 14,315 11,640 1,454 4,827 0 0 32,2364 115 City Clerk 3,499 2,846 447 1,180 0 0 7,9725 120 Communications 11,377 9,251 1,426 3,836 0 0 25,8896 125 General Government 20,507 16,675 0 6,915 0 0 44,0967 130 City Attorney 19,947 16,219 2,762 6,726 0 0 45,6548 180 Human Resources 25,740 20,930 2,726 8,679 0 0 58,0759 185 Finance 30,623 24,901 4,529 10,326 0 0 70,37910 190 Information Technology 35,784 29,097 4,333 12,066 0 0 81,28011 315 PW Support Services 43,405 35,294 1,798 14,636 0 0 95,13312 2180 - 515 - 670055 City Facilities Tra 733 596 0 247 0 0 1,57713 7110 Property & Casualty Insurance 12,306 10,007 335 4,150 0 0 26,79814 1100-951-95111002-720510 Unemploy 712 579 0 240 0 0 1,53015 620 CVB 16,680 13,563 1,938 5,624 0 0 37,80416 135 Municipal Court 14,792 12,028 2,363 4,988 0 0 34,17017 140 Energy Strategy / Elect Util Dev (0) (0) 1,370 (0) 0 0 1,37018 255 Police 226,362 184,062 32,527 76,328 0 0 519,28019 260 Fire 123,295 100,255 13,829 41,574 0 0 278,95320 265 Police & Fire Pensions 2,501 2,034 0 843 0 0 5,37821 310 PW Transporation 726 590 56 245 0 0 1,61722 380 PW Development 451 367 0 152 0 0 97023 385 Community Planning & Sustainabil14,857 12,081 1,423 5,010 0 0 33,37124 405 Housing 1,267 1,030 0 427 0 0 2,725 25 410 Human Services 46,565 37,864 3,344 15,702 5,050 0 108,52526 505 Library 151 123 168 51 0 0 49327 510 Arts 6,130 4,985 335 2,067 0 0 13,51728 515 Parks & Recreation 31,250 25,410 4,081 10,537 0 0 71,27929 555 Open Space & Mountain Parks 1,026 835 142 346 0 0 2,34930 951 Fundwide / Citywide0000375,279 0 375,27931 1150 Community Housing Asst Program20,703 16,834 567 6,981 0 0 45,08632 1200 Library 50,342 40,934 8,279 16,975 0 0 116,53035 2120 Planning & Development Services63,592 51,708 9,543 21,443 0 0 146,28636 2140 Affordable Housing Fund 9,804 7,972 713 3,306 0 0 21,79637 2180 .25 Cent Sales Tax 31,980 26,004 3,759 10,784 58,267 0 130,79438 2300 Recreation Activity 69,245 56,306 6,455 23,349 0 0 155,35639 2400 Climate Action Plan Tax 12,236 9,949 587 4,126 2,941 0 29,84040 2500 Open Space 101,869 82,833 13,031 34,349 207,130 0 439,21241 2700 Airport 2,563 2,084 134 864 0 0 5,64442 2800 Transportation 129,235 105,085 7,860 43,577 139,470 0 425,22743 2810 Transportation Development 768 624 22 259 0 0 1,67344 2820 ForestGlen 103 84 0 35 0 0 222MGT of America, Inc.Page 105 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:9 185 FinanceDepartment Financial ReportingBudget Mailroom Purchasing Sales Tax AuditPublic Total45 2830 BJGID - TDM $1,144 $931 $0 $386 $0 $0 $2,46147 2910 CommDvlpmnt Block Grnt (CDBG4,101 3,335 246 1,383 0 0 9,06548 2920 HOME 5,055 4,110 140 1,704 0 0 11,00949 3300 Permanent Parks & Recreation 6,210 5,049 950 2,094 0 0 14,30350 3500 Boulder Junction Cap Impr Fund00005,42505,42552 3700 CI CCS000012,450012,45053 6100 Water Utility 87,229 70,928 8,575 29,413 0 0196,14654 6200 Sewer Utility 59,080 48,040 6,625 19,921 0 0133,66655 6300 Flood 26,948 21,913 3,492 9,087 0 0 61,44056 6400 DCD-CAGID 29,367 23,879 2,811 9,902 985 0 66,94657 6500 UHC-UHGID 3,779 3,073 451 1,274 0 0 8,57759 6800 BJGID - Parking 350 285 0 118 0 0 75460 7100 Telecommunications 4,610 3,748 140 1,554 0 0 10,05361 7120 Worker Compensation Insurance 11,001 8,946 224 3,710 0 0 23,88062 7190 Compensated Absences 6,226 5,062 0 2,099 0 0 13,38863 7210 Fleet 23,638 19,221 1,691 7,971 0 0 52,52164 7300 Computer Replacement 12,773 10,386 28 4,307 0 0 27,49465 7400 Equipment Replacement 373 303 84 126 0 0 88666 7500 Facility Renovation & Replace 6,120 4,976 190 2,064 0 0 13,35069 9000 External 0 0 703000703Total$1,487,030 $1,209,150 $158,687 $501,418 $806,998 $0 $4,163,283190 Information Technology MGT of America, Inc.Page 106 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016190 Information Technology Nature and Extent of Services The Information Technology department serves as the City’s planner of long-range technology planning including hardware/software procurement. In addition, the department supports City employees’ technology including PC’s and mobile devices as well as servers and databases. Furthermore, they maintain the City’s infrastructure and custom application development. Information Technology costs are distributed by the following functions: End User (Help Desk) & Security Services - Costs have been allocated based on # of Computers by Dept. Network Administration - Costs have been allocated based on # of Computers and Phones by Dept Applications Support Department Specific Services - Costs have been allocated based on Times Spent by Dept. Applications Support Services- Citywide - Costs have been allocated based on # of Computers. Infrastructure Support Department Specific Services - Costs have been allocated based on Time Spent by Dept. Infrastructure Support Services - Citywide - Costs have been allocated based on # of Computers 190 Information Technology, cont. Nature and Extent of Services Windows Server Administration - Costs have been allocated based on # of Computers. Database Administration & Unix Server Administration - Costs have been allocated based on # Database Programs. MGT of America, Inc.Page 107 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016190 Information Technology, cont. Nature and Extent of Services Windows Server Administration - Costs have been allocated based on # of Computers. Database Administration & Unix Server Administration - Costs have been allocated based on # Database Programs. Technical Training - Costs have been allocated based on # of Computers by Dept   MGT of America, Inc.Page 108 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:10 190 Information TechnologyDescription Amount General AdminEnd Users (Help Desk) & Security Network AdminApplication Support - Dept SpecificApplication Support - CitywideInfrastructure Support - Dept SpecificInfrastructure Support - CitywideWindows Server AdminPersonnel CostsSalaries S1 3,479,195 326,651 173,332 169,626 302,597 1,114,719 0 721,139 268,650 Salary % Split 9.39%4.98% 4.88% 8.70% 32.04% .00% 20.73% 7.72%Benefits P 972,056 103,646 45,526 49,345 77,130 291,227 0 214,714 71,033Subtotal - Personnel Costs 4,451,251 430,297 218,858 218,972 379,727 1,405,947 0 935,854 339,683Services & Supplies CostAdvertising P 1,00049900107394000Business Travel P 4,000 663 158 31 292 1,077 0 1,375 0Cellular Phone Service P 13,796 13,7960000000Charges P 123,341 102,154 2,931 502 2,114 7,789 0 4,908 1,193Employee Expenses P 133,683 21,715 22,166 1,159 9,142 33,679 0 14,297 3,243Data Communications P 2,0640000002,0640Food P 1,000 904 0 0 11 41 0 31 0Materials P 111,690 26,299 213 13,579 2,728 24,840 0 31,532 4,888Misc Purchased ServicesP 000000000Postage and Express Mail P 250 107000001430Professional Services P 398,540 105,315 0 61,788 24,920 91,802 0 114,715 0R&M P 132,550 5,300 5,277 16,587 18,533 68,274 0 19,104 (323)Supplies P 7,504 6,629 34 0 11 40 0 791 0Temp Personnel Svcs P000000000Subtotal - Services & Supplies 929,418 283,380 30,779 93,646 57,860 227,935 0 188,959 9,001 Department Cost Total5,380,669 713,677 249,637 312,618 437,587 1,633,882 0 1,124,813 348,684Adjustments to CostSubtotal - Adjustments 000000000Total Costs After Adjustments5,380,669 713,677 249,637 312,618 437,587 1,633,882 0 1,124,813 348,684General Admin Distribution (713,677) 39,239 38,400 68,502 252,352 0 163,252 60,817Grand Total$5,380,669 $288,876 $351,018 $506,089 $1,886,234 $0 $1,288,065 $409,502MGT of America, Inc.Page 109 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:10 190 Information TechnologyDescription Amount Database Admin & Unix Server AdminTechnical TrainingPersonnel CostsSalaries S1 3,479,195 321,259 81,221 Salary % Split 9.23% 2.33%Benefits P 972,056 90,696 28,738Subtotal - Personnel Costs 4,451,251 411,955 109,959Services & Supplies CostAdvertising P 1,000 0 0Business Travel P 4,000 0 403Cellular Phone Service P 13,796 0 0Charges P 123,341 1,247 502Employee Expenses P 133,683 2,039 26,245Data Communications P 2,064 0 0Food P 1,000 0 13Materials P 111,690 3,052 4,558Misc Purchased Services P 0 0 0Postage and Express Mail P 250 0 0Professional Services P 398,540 0 0R&M P 132,550 (202) 0Supplies P 7,504 0 0Temp Personnel Svcs P 0 0 0Subtotal - Services & Supplies 929,418 6,137 31,721 Department Cost Total5,380,669 418,092 141,679Adjustments to CostSubtotal - Adjustments 0 0 0Total Costs After Adjustments5,380,669 418,092 141,679General Admin Distribution 72,727 18,387Grand Total$5,380,669 $490,819 $160,066MGT of America, Inc.Page 110 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:10 190 Information TechnologyDepartment First IncomingSecond IncomingEnd Users (Help Desk) & Security Network AdminApplication Support - Dept SpecificApplication Support - CitywideInfrastructure Support - Dept SpecificInfrastructure Support - CitywideWindows Server AdminDatabase Admin & Unix Server Admin2 City Council $1,106 $0 $61 $59 $106 $391 $0 $253 $94 $113Subtotal - 105 City Council 1,106 0 61 59 106 391 0 253 94 1137 Attorney - General Fund 70,496 0 3,876 3,793 6,767 24,927 0 16,126 6,007 7,1847 Records 9,260 0 509 498 889 3,274 0 2,118 789 944Subtotal - 130 City Attorney 79,756 0 4,385 4,291 7,655 28,201 0 18,244 6,797 8,1273 City Manager, Personnel 34,202 0 1,881 1,840 3,283 12,094 0 7,824 2,915 3,4853 City Manager, Fiscal 30,143 0 1,657 1,622 2,893 10,658 0 6,895 2,569 3,072Subtotal - 110 City Manager 64,345 0 3,538 3,462 6,176 22,752 0 14,719 5,483 6,5578 Advisory Services 27,363 0 1,504 1,472 2,626 9,675 0 6,259 2,332 2,7888 Labor Relations 6,753 0 371 363 648 2,388 0 1,545 575 6888 Talent Mngmt 1,254 0 69 67 120 443 0 287 107 1288 Training Development 18,736 0 1,030 1,008 1,798 6,625 0 4,286 1,597 1,9098 Data Systems 8,829 0 485 475 847 3,122 0 2,020 752 9008 Payroll 11,430 0 628 615 1,097 4,042 0 2,615 974 1,1658 Total Comp 22,068 0 1,213 1,187 2,118 7,803 0 5,048 1,881 2,2498 Cust Center Div Adm 27,633 0 1,519 1,487 2,652 9,771 0 6,321 2,355 2,8168 Solution Center Div Adm 4,425 0 243 238 425 1,565 0 1,012 377 451Subtotal - 180 Human Resources 128,490 0 7,065 6,914 12,333 45,433 0 29,392 10,950 13,0949 Financial Reporting 35,784 0 1,967 1,925 3,435 12,653 0 8,185 3,049 3,6479Budget 29,097 0 1,600 1,566 2,793 10,288 0 6,656 2,480 2,9659 Mailroom 4,333 0 238 233 416 1,532 0 991 369 4429 Purchasing 12,066 0 663 649 1,158 4,266 0 2,760 1,028 1,230Subtotal - 185 Finance 81,280 0 4,469 4,373 7,802 28,740 0 18,593 6,926 8,28310 End Users (Help Desk) & Security Serv16,166 0 889 870 1,552 5,716 0 3,698 1,378 1,64710 Network Admin 16,285 0 895 876 1,563 5,758 0 3,725 1,388 1,65910 Application Support - Dept Specific 4,627 0 254 249 444 1,636 0 1,058 394 47110 Application Support - Citywide 105,180 0 5,783 5,659 10,096 37,191 0 24,060 8,963 10,71810 Infrastructure Support - Citywide 70,938 0 3,900 3,817 6,809 25,083 0 16,227 6,045 7,22910 Windows Server Admin 23,424 0 1,288 1,260 2,248 8,283 0 5,358 1,996 2,38710 Database Admin & Unix Server Admin 74,078 0 4,073 3,986 7,110 26,194 0 16,945 6,313 7,549MGT of America, Inc.Page 111 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:10 190 Information TechnologyDepartment First IncomingSecond IncomingEnd Users (Help Desk) & Security Network AdminApplication Support - Dept SpecificApplication Support - CitywideInfrastructure Support - Dept SpecificInfrastructure Support - CitywideWindows Server AdminDatabase Admin & Unix Server Admin10 Technical Training $8,630 $0 $474 $464 $828 $3,051 $0 $1,974 $735 $879Subtotal - 190 Information Technology 319,327 0 17,557 17,182 30,651 112,912 0 73,045 27,212 32,54111 Fac - MSC Bldg A & B 2,979 0 164 160 286 1,053 0 681 254 30411 Fac - Center Green 902,884 0 49,642 48,581 86,663 319,254 0 206,533 76,941 92,00811 Custodial - Municipal Service Center (3837 0 46 45 80 296 0 191 71 8511 Project Management (31510050)0000000000Subtotal - 315 PW Support Services 906,699 0 49,852 48,786 87,030 320,603 0 207,406 77,266 92,39713 Workers Comp Premiums 700 0 38 38 67 247 0 160 60 7113 Liability Premiums 12,313 0 677 663 1,182 4,354 0 2,817 1,049 1,255Subtotal - 7110 Property & Casualty Ins13,013 0 715 700 1,249 4,601 0 2,977 1,109 1,3261 Equipment Depreciation 3,077 0 169 166 295 1,088 0 704 262 314Subtotal - A Building & Equipment Dep 3,077 0 169 166 295 1,088 0 704 262 3145 Internal 33,619 0 1,848 1,809 3,227 11,887 0 7,690 2,865 3,426Subtotal - 120 Communications 33,619 0 1,848 1,809 3,227 11,887 0 7,690 2,865 3,42612 City Facilities Trash Service 3,110 0 171 167 298 1,100 0 711 265 317Subtotal - 2180 - 515 - 670055 City Fa 3,110 0 171 167 298 1,100 0 711 265 31714 Unemployment & Vol Ins 1,300 0 71 70 125 460 0 297 111 133 Subtotal - 1100-951-95111002-720510 1,300 0 71 70 125 460 0 297 111 133Total Incoming1,635,122 0 89,902 87,980 156,947 578,169 0 374,031 139,340 166,627C. Total Allocated$7,015,791 $378,778 $438,997 $663,036 $2,464,402 $0 $1,662,096 $548,842 $657,4455.40% 6.26% 9.45% 35.13% 23.69% 7.82% 9.37%MGT of America, Inc.Page 112 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:10 190 Information TechnologyDepartment First IncomingSecond IncomingTechnical Training2 City Council $1,106 $0 $28Subtotal - 105 City Council 1,106 0 287 Attorney - General Fund 70,496 0 1,8167 Records 9,260 0 239Subtotal - 130 City Attorney 79,756 0 2,0553 City Manager, Personnel 34,202 0 8813 City Manager, Fiscal 30,143 0 777Subtotal - 110 City Manager 64,345 0 1,6588 Advisory Services 27,363 0 7058 Labor Relations 6,753 0 1748 Talent Mngmt 1,254 0 328 Training Development 18,736 0 4838 Data Systems 8,829 0 2278 Payroll 11,430 0 2948 Total Comp 22,068 0 5698 Cust Center Div Adm 27,633 0 7128 Solution Center Div Adm 4,425 0 114Subtotal - 180 Human Resources 128,490 0 3,3109 Financial Reporting 35,784 0 9229Budget 29,097 0 7509 Mailroom 4,333 0 1129 Purchasing 12,066 0 311Subtotal - 185 Finance 81,280 0 2,09410 End Users (Help Desk) & Security Serv16,166 0 41610 Network Admin 16,285 0 42010 Application Support - Dept Specific 4,627 0 11910 Application Support - Citywide 105,180 0 2,71010 Infrastructure Support - Citywide 70,938 0 1,82810 Windows Server Admin 23,424 0 60310 Database Admin & Unix Server Admin 74,078 0 1,909MGT of America, Inc.Page 113 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Salary%)Dept:10 190 Information TechnologyDepartment First IncomingSecond IncomingTechnical Training10 Technical Training $8,630 $0 $222Subtotal - 190 Information Technology 319,327 0 8,22711 Fac - MSC Bldg A & B 2,979 0 7711 Fac - Center Green 902,884 0 23,26211 Custodial - Municipal Service Center (3837 0 2211 Project Management (31510050) 0 0 0Subtotal - 315 PW Support Services 906,699 0 23,36013 Workers Comp Premiums 700 0 1813 Liability Premiums 12,313 0 317Subtotal - 7110 Property & Casualty Ins13,013 0 3351 Equipment Depreciation 3,077 0 79Subtotal - A Building & Equipment Dep 3,077 0 795 Internal 33,619 0 866Subtotal - 120 Communications 33,619 0 86612 City Facilities Trash Service 3,110 0 80Subtotal - 2180 - 515 - 670055 City Fa 3,110 0 8014 Unemployment & Vol Ins 1,300 0 34 Subtotal - 1100-951-95111002-720510 1,300 0 34Total Incoming1,635,122 0 42,127C. Total Allocated$7,015,791 $202,1932.88%MGT of America, Inc.Page 114 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016End Users (Help Desk) & Security Services AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2.00 0.12% $342 $0 $342 $107 $4493 110 City Manager 6.33 0.38% 1,084 0 1,084 337 1,4214 115 City Clerk 2.11 0.13% 361 0 361 112 4745 120 Communications 9.00 0.53% 1,541 0 1,541 480 2,0217 130 City Attorney 30.00 1.78% 5,137 0 5,137 1,599 6,7368 180 Human Resources 35.00 2.07% 5,993 0 5,993 1,865 7,8599 185 Finance 41.00 2.43% 7,021 0 7,021 2,185 9,20610 190 Information Technology 72.00 4.27% 12,329 0 12,329 3,837 16,16611 315 PW Support Services 15.00 0.89% 2,569 0 2,569 799 3,36813 7110 Property & Casualty Insurance 3.00 0.18% 514 0 514 160 67415 620 CVB 22.00 1.30% 3,767 0 3,767 1,172 4,94016 135 Municipal Court 33.00 1.96% 5,651 0 5,651 1,759 7,40917 140 Energy Strategy / Elect Util Dev 7.00 0.41% 1,199 0 1,199 373 1,57218 255 Police 276.00 16.36% 47,262 0 47,262 14,708 61,97019 260 Fire 66.00 3.91% 11,302 0 11,302 3,517 14,81923 385 Community Planning & Sustainabil14.73 0.87% 2,522 0 2,522 785 3,30725 410 Human Services 74.00 4.39% 12,672 0 12,672 3,944 16,61526 505 Library 2.00 0.12% 342 0 342 107 44927 510 Arts 2.00 0.12% 342 0 342 107 44928 515 Parks & Recreation 42.32 2.51% 7,247 0 7,247 2,255 9,50229 555 Open Space & Mountain Parks 2.00 0.12% 342 0 342 107 44931 1150 Community Housing Asst Program8.00 0.47% 1,370 0 1,370 426 1,79632 1200 Library 222.00 13.16% 38,015 0 38,015 11,831 49,845 35 2120 Planning & Development Services116.84 6.93% 20,007 0 20,007 6,227 26,23436 2140 Affordable Housing Fund 8.00 0.47% 1,370 0 1,370 426 1,79637 2180 .25 Cent Sales Tax 33.47 1.98% 5,731 0 5,731 1,784 7,51538 2300 Recreation Activity 64.35 3.81% 11,019 0 11,019 3,429 14,44839 2400 Climate Action Plan Tax 7.43 0.44% 1,272 0 1,272 396 1,66840 2500 Open Space 131.00 7.77% 22,432 0 22,432 6,981 29,41341 2700 Airport 8.00 0.47% 1,370 0 1,370 426 1,79642 2800 Transportation 66.00 3.91% 11,302 0 11,302 3,517 14,81947 2910 CommDvlpmnt Block Grnt (CDBG3.00 0.18% 514 0 514 160 67448 2920 HOME 1.00 0.06% 171 0 171 53 22549 3300 Permanent Parks & Recreation 9.86 0.58% 1,688 0 1,688 525 2,21453 6100 Water Utility116.00 6.88% 19,864 0 19,864 6,182 26,04554 6200 Sewer Utility 64.00 3.79% 10,959 0 10,959 3,411 14,37055 6300 Flood 20.00 1.19% 3,425 0 3,425 1,066 4,49156 6400 DCD-CAGID 8.44 0.50% 1,445 0 1,445 450 1,89557 6500 UHC-UHGID 2.11 0.13% 361 0 361 112 47460 7100 Telecommunications 2.00 0.12% 342 0 342 107 44963 7210 Fleet 22.00 1.30% 3,767 0 3,767 1,172 4,94069 9000 External 17.00 1.01% 2,911 0 2,911 906 3,817MGT of America, Inc.Page 115 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016End Users (Help Desk) & Security Services AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal1,686.99 100.00% 288,876 0 288,876 89,902 378,778Direct Bills00Total$288,876 $378,778Basis Units: # of ComputersSource: MGT of America, Inc.Page 116 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Network Admin AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 8.75 0.28% $966 $0 $966 $242 $1,2083 110 City Manager 13.08 0.41% 1,443 0 1,443 362 1,8054 115 City Clerk 4.36 0.14% 481 0 481 121 6025 120 Communications 17.00 0.53% 1,876 0 1,876 470 2,3467 130 City Attorney 61.00 1.92% 6,731 0 6,731 1,687 8,4188 180 Human Resources 75.00 2.36% 8,276 0 8,276 2,074 10,3509 185 Finance 84.00 2.64% 9,269 0 9,269 2,323 11,59210 190 Information Technology 118.00 3.71% 13,021 0 13,021 3,264 16,28511 315 PW Support Services 27.00 0.85% 2,979 0 2,979 747 3,72613 7110 Property & Casualty Insurance 6.00 0.19% 662 0 662 166 82815 620 CVB 46.00 1.45% 5,076 0 5,076 1,272 6,34816 135 Municipal Court 61.00 1.92% 6,731 0 6,731 1,687 8,41817 140 Energy Strategy / Elect Util Dev 15.00 0.47% 1,655 0 1,655 415 2,07018 255 Police 505.00 15.88% 55,726 0 55,726 13,967 69,69319 260 Fire 158.00 4.97% 17,435 0 17,435 4,370 21,80523 385 Community Planning & Sustainabil52.16 1.64% 5,756 0 5,756 1,443 7,19825 410 Human Services 139.00 4.37% 15,338 0 15,338 3,844 19,18326 505 Library 2.00 0.06% 221 0 221 55 27627 510 Arts 2.00 0.06% 221 0 221 55 27628 515 Parks & Recreation 87.74 2.76% 9,682 0 9,682 2,427 12,10929 555 Open Space & Mountain Parks 4.00 0.13% 441 0 441 111 55231 1150 Community Housing Asst Program14.37 0.45% 1,586 0 1,586 397 1,98332 1200 Library 309.00 9.71% 34,097 0 34,097 8,546 42,644 35 2120 Planning & Development Services205.84 6.47% 22,714 0 22,714 5,693 28,40736 2140 Affordable Housing Fund 14.37 0.45% 1,586 0 1,586 397 1,98337 2180 .25 Cent Sales Tax 69.40 2.18% 7,658 0 7,658 1,919 9,57838 2300 Recreation Activity 133.42 4.19% 14,723 0 14,723 3,690 18,41339 2400 Climate Action Plan Tax 12.00 0.38% 1,324 0 1,324 332 1,65640 2500 Open Space 251.00 7.89% 27,697 0 27,697 6,942 34,63941 2700 Airport 8.00 0.25% 883 0 883 221 1,10442 2800 Transportation 148.00 4.65% 16,331 0 16,331 4,093 20,42547 2910 CommDvlpmnt Block Grnt (CDBG3.00 0.09% 331 0 331 83 41448 2920 HOME 2.28 0.07% 252 0 252 63 31549 3300 Permanent Parks & Recreation 20.44 0.64% 2,256 0 2,256 565 2,82153 6100 Water Utility213.88 6.72% 23,601 0 23,601 5,915 29,51754 6200 Sewer Utility142.86 4.49% 15,764 0 15,764 3,951 19,71555 6300 Flood 58.27 1.83% 6,430 0 6,430 1,612 8,04256 6400 DCD-CAGID 17.44 0.55% 1,924 0 1,924 482 2,40757 6500 UHC-UHGID 4.36 0.14% 481 0 481 121 60260 7100 Telecommunications 4.00 0.13% 441 0 441 111 55263 7210 Fleet 43.00 1.35% 4,745 0 4,745 1,189 5,93469 9000 External 20.00 0.63% 2,207 0 2,207 553 2,760MGT of America, Inc.Page 117 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Network Admin AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal3,181.02 100.00% 351,018 0 351,018 87,980 438,997Direct Bills00Total$351,018 $438,997Basis Units: # of Computers & PhonesSource: MGT of America, Inc.Page 118 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Application Support - Dept Specific AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 4.00 0.08% $410 $0 $410 $127 $5383 110 City Manager 595.00 12.06% 61,046 0 61,046 18,931 79,9784 115 City Clerk 13.50 0.27% 1,385 0 1,385 430 1,8155 120 Communications 8.00 0.16% 821 0 821 255 1,0757 130 City Attorney 157.33 3.19% 16,142 0 16,142 5,006 21,1488 180 Human Resources 748.57 15.18% 76,802 0 76,802 23,818 100,6209 185 Finance 216.50 4.39% 22,213 0 22,213 6,889 29,10110 190 Information Technology 34.42 0.70% 3,531 0 3,531 1,095 4,62711 315 PW Support Services 6.00 0.12% 616 0 616 191 80615 620 CVB 462.50 9.38% 47,452 0 47,452 14,716 62,16816 135 Municipal Court 110.16 2.23% 11,302 0 11,302 3,505 14,80717 140 Energy Strategy / Elect Util Dev 356.24 7.22% 36,550 0 36,550 11,335 47,88418 255 Police 337.85 6.85% 34,663 0 34,663 10,750 45,41319 260 Fire 80.71 1.64% 8,281 0 8,281 2,568 10,84922 380 PW Development 1.50 0.03% 154 0 154 48 20223 385 Community Planning & Sustainabil156.75 3.18% 16,082 0 16,082 4,987 21,07024 405 Housing 27.75 0.56% 2,847 0 2,847 883 3,73025 410 Human Services 338.25 6.86% 34,704 0 34,704 10,762 45,46628 515 Parks & Recreation 125.25 2.54% 12,850 0 12,850 3,985 16,83629 555 Open Space & Mountain Parks 349.50 7.09% 35,858 0 35,858 11,120 46,97832 1200 Library 13.08 0.27% 1,342 0 1,342 416 1,75835 2120 Planning & Development Services419.75 8.51% 43,066 0 43,066 13,355 56,42142 2800 Transportation 58.25 1.18% 5,976 0 5,976 1,853 7,830 53 6100 Water Utility151.78 3.08% 15,572 0 15,572 4,829 20,40254 6200 Sewer Utility 93.87 1.90% 9,631 0 9,631 2,987 12,61855 6300 Flood 49.95 1.01% 5,125 0 5,125 1,589 6,71463 7210 Fleet 16.25 0.33% 1,667 0 1,667 517 2,184Subtotal4,932.71 100.00% 506,089 0 506,089 156,947 663,036Direct Bills00Total$506,089 $663,036Basis Units: Times Spent by DeptSource: MGT of America, Inc.Page 119 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Application Support - Citywide AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2.00 0.12% $2,236 $0 $2,236 $685 $2,9223 110 City Manager 6.33 0.38% 7,078 0 7,078 2,169 9,2474 115 City Clerk 2.11 0.13% 2,359 0 2,359 723 3,0825 120 Communications 9.00 0.53% 10,063 0 10,063 3,084 13,1477 130 City Attorney 30.00 1.78% 33,543 0 33,543 10,282 43,8258 180 Human Resources 35.00 2.07% 39,134 0 39,134 11,995 51,1299 185 Finance 41.00 2.43% 45,842 0 45,842 14,052 59,89410 190 Information Technology 72.00 4.27% 80,504 0 80,504 24,676 105,18011 315 PW Support Services 15.00 0.89% 16,772 0 16,772 5,141 21,91213 7110 Property & Casualty Insurance 3.00 0.18% 3,354 0 3,354 1,028 4,38215 620 CVB 22.00 1.30% 24,598 0 24,598 7,540 32,13816 135 Municipal Court 33.00 1.96% 36,898 0 36,898 11,310 48,20717 140 Energy Strategy / Elect Util Dev 7.00 0.41% 7,827 0 7,827 2,399 10,22618 255 Police 276.00 16.36% 308,597 0 308,597 94,591 403,18919 260 Fire 66.00 3.91% 73,795 0 73,795 22,620 96,41523 385 Community Planning & Sustainabil14.73 0.87% 16,470 0 16,470 5,048 21,51825 410 Human Services 74.00 4.39% 82,740 0 82,740 25,361 108,10126 505 Library 2.00 0.12% 2,236 0 2,236 685 2,92227 510 Arts 2.00 0.12% 2,236 0 2,236 685 2,92228 515 Parks & Recreation 42.32 2.51% 47,318 0 47,318 14,504 61,82229 555 Open Space & Mountain Parks 2.00 0.12% 2,236 0 2,236 685 2,92231 1150 Community Housing Asst Program8.00 0.47% 8,945 0 8,945 2,742 11,68732 1200 Library 222.00 13.16% 248,220 0 248,220 76,084 324,304 35 2120 Planning & Development Services116.84 6.93% 130,640 0 130,640 40,044 170,68336 2140 Affordable Housing Fund 8.00 0.47% 8,945 0 8,945 2,742 11,68737 2180 .25 Cent Sales Tax 33.47 1.98% 37,423 0 37,423 11,471 48,89438 2300 Recreation Activity 64.35 3.81% 71,950 0 71,950 22,054 94,00439 2400 Climate Action Plan Tax 7.43 0.44% 8,308 0 8,308 2,546 10,85440 2500 Open Space 131.00 7.77% 146,472 0 146,472 44,897 191,36841 2700 Airport 8.00 0.47% 8,945 0 8,945 2,742 11,68742 2800 Transportation 66.00 3.91% 73,795 0 73,795 22,620 96,41547 2910 CommDvlpmnt Block Grnt (CDBG3.00 0.18% 3,354 0 3,354 1,028 4,38248 2920 HOME 1.00 0.06% 1,118 0 1,118 343 1,46149 3300 Permanent Parks & Recreation 9.86 0.58% 11,025 0 11,025 3,379 14,40453 6100 Water Utility116.00 6.88% 129,700 0 129,700 39,756 169,45654 6200 Sewer Utility 64.00 3.79% 71,559 0 71,559 21,934 93,49355 6300 Flood 20.00 1.19% 22,362 0 22,362 6,854 29,21756 6400 DCD-CAGID 8.44 0.50% 9,437 0 9,437 2,893 12,32957 6500 UHC-UHGID 2.11 0.13% 2,359 0 2,359 723 3,08260 7100 Telecommunications 2.00 0.12% 2,236 0 2,236 685 2,92263 7210 Fleet 22.00 1.30% 24,598 0 24,598 7,540 32,13869 9000 External 17.00 1.01% 19,008 0 19,008 5,826 24,834MGT of America, Inc.Page 120 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Application Support - Citywide AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal1,686.99 100.00% 1,886,234 0 1,886,234 578,169 2,464,402Direct Bills00Total$1,886,234 $2,464,402Basis Units: # of ComputersSource: MGT of America, Inc.Page 121 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Infrastructure Support - Dept Specific AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 20.00 7.39% $0 $0 $0 $0 $07 130 City Attorney 22.00 8.13%000009 185 Finance 11.00 4.07%0000016 135 Municipal Court 9.00 3.33%0000018 255 Police 92.00 34.01%0000019 260 Fire 52.00 19.22%0000023 385 Community Planning & Sustainabil1.400.52%0000024 405 Housing 4.75 1.76%0000028 515 Parks & Recreation 3.81 1.41%0000032 1200 Library 22.00 8.13%0000037 2180 .25 Cent Sales Tax 2.51 0.93%0000038 2300 Recreation Activity 5.81 2.15%0000039 2400 Climate Action Plan Tax 0.72 0.26%0000049 3300 Permanent Parks & Recreation 0.87 0.32%0000053 6100 Water Utility 3.50 1.29%0000054 6200 Sewer Utility 0.60 0.22%0000055 6300 Flood 0.40 0.15%0000056 6400 DCD-CAGID 11.40 4.21%0000057 6500 UHC-UHGID 2.85 1.05%0000071 72-112 Community Planning & Sustain3.891.44%00000Subtotal270.50 100.00%00000 Direct Bills00Total$0 $0Basis Units: Time Spent by DeptSource: MGT of America, Inc.Page 122 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Infrastructure Support - Citywide AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2.00 0.12% $1,527 $0 $1,527 $443 $1,9703 110 City Manager 6.33 0.38% 4,833 0 4,833 1,403 6,2374 115 City Clerk 2.11 0.13% 1,611 0 1,611 468 2,0795 120 Communications 9.00 0.53% 6,872 0 6,872 1,995 8,8677 130 City Attorney 30.00 1.78% 22,906 0 22,906 6,651 29,5578 180 Human Resources 35.00 2.07% 26,724 0 26,724 7,760 34,4849 185 Finance 41.00 2.43% 31,305 0 31,305 9,090 40,39510 190 Information Technology 72.00 4.27% 54,974 0 54,974 15,963 70,93811 315 PW Support Services 15.00 0.89% 11,453 0 11,453 3,326 14,77913 7110 Property & Casualty Insurance 3.00 0.18% 2,291 0 2,291 665 2,95615 620 CVB 22.00 1.30% 16,798 0 16,798 4,878 21,67516 135 Municipal Court 33.00 1.96% 25,196 0 25,196 7,317 32,51317 140 Energy Strategy / Elect Util Dev 7.00 0.41% 5,345 0 5,345 1,552 6,89718 255 Police 276.00 16.36% 210,734 0 210,734 61,193 271,92719 260 Fire 66.00 3.91% 50,393 0 50,393 14,633 65,02623 385 Community Planning & Sustainabil14.73 0.87% 11,247 0 11,247 3,266 14,51325 410 Human Services 74.00 4.39% 56,501 0 56,501 16,407 72,90826 505 Library 2.00 0.12% 1,527 0 1,527 443 1,97027 510 Arts 2.00 0.12% 1,527 0 1,527 443 1,97028 515 Parks & Recreation 42.32 2.51% 32,313 0 32,313 9,383 41,69629 555 Open Space & Mountain Parks 2.00 0.12% 1,527 0 1,527 443 1,97031 1150 Community Housing Asst Program8.00 0.47% 6,108 0 6,108 1,774 7,88232 1200 Library 222.00 13.16% 169,503 0 169,503 49,221 218,724 35 2120 Planning & Development Services116.84 6.93% 89,211 0 89,211 25,905 115,11636 2140 Affordable Housing Fund 8.00 0.47% 6,108 0 6,108 1,774 7,88237 2180 .25 Cent Sales Tax 33.47 1.98% 25,555 0 25,555 7,421 32,97638 2300 Recreation Activity 64.35 3.81% 49,133 0 49,133 14,267 63,40039 2400 Climate Action Plan Tax 7.43 0.44% 5,673 0 5,673 1,647 7,32040 2500 Open Space 131.00 7.77% 100,022 0 100,022 29,045 129,06741 2700 Airport 8.00 0.47% 6,108 0 6,108 1,774 7,88242 2800 Transportation 66.00 3.91% 50,393 0 50,393 14,633 65,02647 2910 CommDvlpmnt Block Grnt (CDBG3.00 0.18% 2,291 0 2,291 665 2,95648 2920 HOME 1.00 0.06% 764 0 764 222 98549 3300 Permanent Parks & Recreation 9.86 0.58% 7,528 0 7,528 2,186 9,71553 6100 Water Utility116.00 6.88% 88,569 0 88,569 25,719 114,28854 6200 Sewer Utility 64.00 3.79% 48,866 0 48,866 14,190 63,05655 6300 Flood 20.00 1.19% 15,271 0 15,271 4,434 19,70556 6400 DCD-CAGID 8.44 0.50% 6,444 0 6,444 1,871 8,31557 6500 UHC-UHGID 2.11 0.13% 1,611 0 1,611 468 2,07960 7100 Telecommunications 2.00 0.12% 1,527 0 1,527 443 1,97063 7210 Fleet 22.00 1.30% 16,798 0 16,798 4,878 21,67569 9000 External 17.00 1.01% 12,980 0 12,980 3,769 16,749MGT of America, Inc.Page 123 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Infrastructure Support - Citywide AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal1,686.99 100.00% 1,288,065 0 1,288,065 374,031 1,662,096Direct Bills00Total$1,288,065 $1,662,096Basis Units: # of ComputersSource: MGT of America, Inc.Page 124 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Windows Server Admin AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2.00 0.12% $485 $0 $485 $165 $6513 110 City Manager 6.33 0.38% 1,537 0 1,537 523 2,0594 115 City Clerk 2.11 0.13% 512 0 512 174 6865 120 Communications 9.00 0.53% 2,185 0 2,185 743 2,9287 130 City Attorney 30.00 1.78% 7,282 0 7,282 2,478 9,7608 180 Human Resources 35.00 2.07% 8,496 0 8,496 2,891 11,3879 185 Finance 41.00 2.43% 9,952 0 9,952 3,386 13,33910 190 Information Technology 72.00 4.27% 17,477 0 17,477 5,947 23,42411 315 PW Support Services 15.00 0.89% 3,641 0 3,641 1,239 4,88013 7110 Property & Casualty Insurance 3.00 0.18% 728 0 728 248 97615 620 CVB 22.00 1.30% 5,340 0 5,340 1,817 7,15716 135 Municipal Court 33.00 1.96% 8,010 0 8,010 2,726 10,73617 140 Energy Strategy / Elect Util Dev 7.00 0.41% 1,699 0 1,699 578 2,27718 255 Police 276.00 16.36% 66,997 0 66,997 22,797 89,79319 260 Fire 66.00 3.91% 16,021 0 16,021 5,451 21,47223 385 Community Planning & Sustainabil14.73 0.87% 3,576 0 3,576 1,217 4,79225 410 Human Services 74.00 4.39% 17,963 0 17,963 6,112 24,07526 505 Library 2.00 0.12% 485 0 485 165 65127 510 Arts 2.00 0.12% 485 0 485 165 65128 515 Parks & Recreation 42.32 2.51% 10,273 0 10,273 3,496 13,76829 555 Open Space & Mountain Parks 2.00 0.12% 485 0 485 165 65131 1150 Community Housing Asst Program8.00 0.47% 1,942 0 1,942 661 2,60332 1200 Library 222.00 13.16% 53,888 0 53,888 18,337 72,225 35 2120 Planning & Development Services116.84 6.93% 28,362 0 28,362 9,651 38,01236 2140 Affordable Housing Fund 8.00 0.47% 1,942 0 1,942 661 2,60337 2180 .25 Cent Sales Tax 33.47 1.98% 8,125 0 8,125 2,765 10,88938 2300 Recreation Activity 64.35 3.81% 15,620 0 15,620 5,315 20,93539 2400 Climate Action Plan Tax 7.43 0.44% 1,804 0 1,804 614 2,41740 2500 Open Space 131.00 7.77% 31,799 0 31,799 10,820 42,61941 2700 Airport 8.00 0.47% 1,942 0 1,942 661 2,60342 2800 Transportation 66.00 3.91% 16,021 0 16,021 5,451 21,47247 2910 CommDvlpmnt Block Grnt (CDBG3.00 0.18% 728 0 728 248 97648 2920 HOME 1.00 0.06% 243 0 243 83 32549 3300 Permanent Parks & Recreation 9.86 0.58% 2,393 0 2,393 814 3,20853 6100 Water Utility116.00 6.88% 28,158 0 28,158 9,581 37,73954 6200 Sewer Utility 64.00 3.79% 15,535 0 15,535 5,286 20,82255 6300 Flood 20.00 1.19% 4,855 0 4,855 1,652 6,50756 6400 DCD-CAGID 8.44 0.50% 2,049 0 2,049 697 2,74657 6500 UHC-UHGID 2.11 0.13% 512 0 512 174 68660 7100 Telecommunications 2.00 0.12% 485 0 485 165 65163 7210 Fleet 22.00 1.30% 5,340 0 5,340 1,817 7,15769 9000 External 17.00 1.01% 4,127 0 4,127 1,404 5,531MGT of America, Inc.Page 125 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Windows Server Admin AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal1,686.99 100.00% 409,502 0 409,502 139,340 548,842Direct Bills00Total$409,502 $548,842Basis Units: # of ComputersSource: MGT of America, Inc.Page 126 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Database Admin & Unix Server Admin AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal7 130 City Attorney 6.00 8.45% $41,478 $0 $41,478 $14,081 $55,5598 180 Human Resources 4.00 5.63% 27,652 0 27,652 9,387 37,0399 185 Finance 7.00 9.86% 48,391 0 48,391 16,428 64,81910 190 Information Technology 8.00 11.27% 55,304 0 55,304 18,775 74,07815 620 CVB 1.00 1.41% 6,913 0 6,913 2,347 9,26016 135 Municipal Court 2.00 2.82% 13,826 0 13,826 4,694 18,52018 255 Police 7.00 9.86% 48,391 0 48,391 16,428 64,81919 260 Fire 3.00 4.23% 20,739 0 20,739 7,041 27,77926 505 Library 0.50 0.70% 3,456 0 3,456 1,173 4,63028 515 Parks & Recreation 2.50 3.52% 17,282 0 17,282 5,867 23,14929 555 Open Space & Mountain Parks 3.50 4.93% 24,195 0 24,195 8,214 32,40935 2120 Planning & Development Services6.80 9.58% 47,008 0 47,008 15,959 62,96742 2800 Transportation 2.30 3.24% 15,900 0 15,900 5,398 21,29853 6100 Water Utility 15.30 21.55%105,768 0 105,768 35,907 141,67554 6200 Sewer Utility 2.10 2.96% 14,517 0 14,517 4,928 19,446Subtotal71.00 100.00% 490,819 0 490,819 166,627 657,445Direct Bills00Total$490,819 $657,445Basis Units: # of Database ProgramsSource: MGT of America, Inc.Page 127 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Technical Training AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2.00 0.12% $190 $0 $190 $50 $2403 110 City Manager 6.33 0.38% 601 0 601 158 7594 115 City Clerk 2.11 0.13% 200 0 200 53 2535 120 Communications 9.00 0.53% 854 0 854 225 1,0797 130 City Attorney 30.00 1.78% 2,846 0 2,846 749 3,5968 180 Human Resources 35.00 2.07% 3,321 0 3,321 874 4,1959 185 Finance 41.00 2.43% 3,890 0 3,890 1,024 4,91410 190 Information Technology 72.00 4.27% 6,832 0 6,832 1,798 8,63011 315 PW Support Services 15.00 0.89% 1,423 0 1,423 375 1,79813 7110 Property & Casualty Insurance 3.00 0.18% 285 0 285 75 36015 620 CVB 22.00 1.30% 2,087 0 2,087 549 2,63716 135 Municipal Court 33.00 1.96% 3,131 0 3,131 824 3,95517 140 Energy Strategy / Elect Util Dev 7.00 0.41% 664 0 664 175 83918 255 Police 276.00 16.36% 26,188 0 26,188 6,892 33,08019 260 Fire 66.00 3.91% 6,262 0 6,262 1,648 7,91023 385 Community Planning & Sustainabil14.73 0.87% 1,398 0 1,398 368 1,76525 410 Human Services 74.00 4.39% 7,021 0 7,021 1,848 8,86926 505 Library 2.00 0.12% 190 0 190 50 24027 510 Arts 2.00 0.12% 190 0 190 50 24028 515 Parks & Recreation 42.32 2.51% 4,015 0 4,015 1,057 5,07229 555 Open Space & Mountain Parks 2.00 0.12% 190 0 190 50 24031 1150 Community Housing Asst Program8.00 0.47% 759 0 759 200 95932 1200 Library 222.00 13.16% 21,064 0 21,064 5,544 26,608 35 2120 Planning & Development Services116.84 6.93% 11,086 0 11,086 2,918 14,00436 2140 Affordable Housing Fund 8.00 0.47% 759 0 759 200 95937 2180 .25 Cent Sales Tax 33.47 1.98% 3,176 0 3,176 836 4,01238 2300 Recreation Activity 64.35 3.81% 6,106 0 6,106 1,607 7,71339 2400 Climate Action Plan Tax 7.43 0.44% 705 0 705 186 89140 2500 Open Space 131.00 7.77% 12,430 0 12,430 3,271 15,70141 2700 Airport 8.00 0.47% 759 0 759 200 95942 2800 Transportation 66.00 3.91% 6,262 0 6,262 1,648 7,91047 2910 CommDvlpmnt Block Grnt (CDBG3.00 0.18% 285 0 285 75 36048 2920 HOME 1.00 0.06% 95 0 95 25 12049 3300 Permanent Parks & Recreation 9.86 0.58% 936 0 936 246 1,18253 6100 Water Utility116.00 6.88% 11,006 0 11,006 2,897 13,90354 6200 Sewer Utility 64.00 3.79% 6,072 0 6,072 1,598 7,67155 6300 Flood 20.00 1.19% 1,898 0 1,898 499 2,39756 6400 DCD-CAGID 8.44 0.50% 801 0 801 211 1,01257 6500 UHC-UHGID 2.11 0.13% 200 0 200 53 25360 7100 Telecommunications 2.00 0.12% 190 0 190 50 24063 7210 Fleet 22.00 1.30% 2,087 0 2,087 549 2,63769 9000 External 17.00 1.01% 1,613 0 1,613 425 2,038MGT of America, Inc.Page 128 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Technical Training AllocationsDept:10 190 Information TechnologyDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotalSubtotal1,686.99 100.00% 160,066 0 160,066 42,127 202,193Direct Bills00Total$160,066 $202,193Basis Units: # of ComputersSource: MGT of America, Inc.Page 129 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:10 190 Information TechnologyDepartment End Users (Help Desk) & Security Network AdminApplication Support - Dept SpecificApplication Support - CitywideInfrastructure Support - Dept SpecificInfrastructure Support - CitywideWindows Server AdminDatabase Admin & Unix Server AdminTechnical TrainingTotal2 105 City Council $449 $1,208 $538 $2,922 $0 $1,970 $651 $0 $240 $7,9773 110 City Manager 1,421 1,805 79,978 9,247 0 6,237 2,059 0 759 101,5064 115 City Clerk 474 602 1,815 3,082 0 2,079 686 0 253 8,9915 120 Communications 2,021 2,346 1,075 13,147 0 8,867 2,928 0 1,079 31,4647 130 City Attorney 6,736 8,418 21,148 43,825 0 29,557 9,760 55,559 3,596 178,5998 180 Human Resources 7,859 10,350 100,620 51,129 0 34,484 11,387 37,039 4,195 257,0629 185 Finance 9,206 11,592 29,101 59,894 0 40,395 13,339 64,819 4,914 233,26010 190 Information Technology 16,166 16,285 4,627 105,180 0 70,938 23,424 74,078 8,630 319,32711 315 PW Support Services 3,368 3,726 806 21,912 0 14,779 4,880 0 1,798 51,27013 7110 Property & Casualty Insurance 674 828 0 4,382 0 2,956 976 0 360 10,17515 620 CVB 4,940 6,348 62,168 32,138 0 21,675 7,157 9,260 2,637 146,32316 135 Municipal Court 7,409 8,418 14,807 48,207 0 32,513 10,736 18,520 3,955 144,56617 140 Energy Strategy / Elect Util Dev 1,572 2,070 47,884 10,226 0 6,897 2,277 0 839 71,76518 255 Police 61,970 69,693 45,413 403,189 0 271,927 89,793 64,819 33,080 1,039,88319 260 Fire 14,819 21,805 10,849 96,415 0 65,026 21,472 27,779 7,910 266,07522 380 PW Development 0 0 20200000020223 385 Community Planning & Sustainabil3,307 7,198 21,070 21,518 0 14,513 4,792 0 1,765 74,16424 405 Housing 0 0 3,7300000003,73025 410 Human Services 16,615 19,183 45,466 108,101 0 72,908 24,075 0 8,869 295,21826 505 Library 449 276 0 2,922 0 1,970 651 4,630 240 11,13727 510 Arts 449 276 0 2,922 0 1,970 651 0 240 6,50828 515 Parks & Recreation 9,502 12,109 16,836 61,822 0 41,696 13,768 23,149 5,072 183,95429 555 Open Space & Mountain Parks 449 552 46,978 2,922 0 1,970 651 32,409 240 86,171 31 1150 Community Housing Asst Program1,796 1,983 0 11,687 0 7,882 2,603 0 959 26,90932 1200 Library 49,845 42,644 1,758 324,304 0 218,724 72,225 0 26,608 736,10835 2120 Planning & Development Services26,234 28,407 56,421 170,683 0 115,116 38,012 62,967 14,004 511,84436 2140 Affordable Housing Fund 1,796 1,983 0 11,687 0 7,882 2,603 0 959 26,90937 2180 .25 Cent Sales Tax 7,515 9,578 0 48,894 0 32,976 10,889 0 4,012 113,86338 2300 Recreation Activity 14,448 18,413 0 94,004 0 63,400 20,935 0 7,713 218,91439 2400 Climate Action Plan Tax 1,668 1,656 0 10,854 0 7,320 2,417 0 891 24,80640 2500 Open Space 29,413 34,639 0 191,368 0 129,067 42,619 0 15,701 442,80841 2700 Airport 1,796 1,104 0 11,687 0 7,882 2,603 0 959 26,03042 2800 Transportation 14,819 20,425 7,830 96,415 0 65,026 21,472 21,298 7,910 255,19447 2910 CommDvlpmnt Block Grnt (CDBG674 414 0 4,382 0 2,956 976 0 360 9,76148 2920 HOME 225 315 0 1,461 0 985 325 0 120 3,43049 3300 Permanent Parks & Recreation 2,214 2,821 0 14,404 0 9,715 3,208 0 1,182 33,54353 6100 Water Utility 26,045 29,517 20,402169,456 0 114,288 37,739 141,675 13,903 553,02554 6200 Sewer Utility 14,370 19,715 12,618 93,493 0 63,056 20,822 19,446 7,671251,18955 6300 Flood 4,491 8,042 6,714 29,217 0 19,705 6,507 0 2,397 77,07256 6400 DCD-CAGID 1,895 2,407 0 12,329 0 8,315 2,746 0 1,012 28,70457 6500 UHC-UHGID 474 602 0 3,082 0 2,079 686 0 253 7,176MGT of America, Inc.Page 130 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:10 190 Information TechnologyDepartment End Users (Help Desk) & Security Network AdminApplication Support - Dept SpecificApplication Support - CitywideInfrastructure Support - Dept SpecificInfrastructure Support - CitywideWindows Server AdminDatabase Admin & Unix Server AdminTechnical TrainingTotal60 7100 Telecommunications $449 $552 $0 $2,922 $0 $1,970 $651 $0 $240 $6,78463 7210 Fleet 4,940 5,934 2,184 32,138 0 21,675 7,157 0 2,637 76,66669 9000 External 3,817 2,760 0 24,834 0 16,749 5,531 0 2,038 55,729Total$378,778 $438,997 $663,036 $2,464,402 $0 $1,662,096 $548,842 $657,445 $202,193 $7,015,791MGT of America, Inc.Page 131 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016315 Public Works - Support Services Nature and Extent of Services The Public Works department serves as the City’s facilities and asset management division. Public Works costs are distributed by the following functions: Facilties Maintenance - Single Department Occupied Bldgs - Costs have been allocated based on Calculated Cost of Maintenance by Dept. Fac - Atrium - Costs have been allocated based on Square footage by Department. Fac - Muni - Costs have been allocated based on Square footage by Department. Fac - Park Central - Costs have been allocated based on Square footage by Department. Fac - New Britain - Costs have been allocated based on Square footage by Department. Fac - MSC Bldg A&B - Costs have been allocated based on Square footage by Department. Fac - Center Green - Costs have been allocated based on Square footage by Department. g y Dushanbe Teahouse Maint - Costs have been allocated based on 100% to "Other" Department. Parks & Recreation - Costs have been allocated based on 100% to P&R Department.  MGT of America, Inc.Page 132 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016315 Public Works - Support Services Nature and Extent of Services, cont. Custodial - Municipal Service Center - Costs have been allocated based on Square Footage by Department. Custodial - Library - Costs have been allocated 100% to Library. Custodial - Green Cleaning - Single Occupant Bldg Charges - Costs have been allocated based on Actual Costs by Department. Energy - Single Occupant Bldg Charges - Costs have been allocated based on Actual Costs by Department Project Management - Costs have been allocated based on Citywide Square Footage. Major Maintenance Charges - Costs have been allocated based on Citywide Square Footage. Fac - Maint Shop - Costs have been allocated based on Square footage by Department. Fac - 1301 Arapahoe - Costs have been allocated based on Square footage by Department. Fac - Iris Center - Costs have been allocated based on Square footage by Department. Fac - MSC Bldg A - Costs have been allocated based on Square footage by Department.  MGT of America, Inc.Page 133 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:11 315 PW Support ServicesDescription Amount General AdminFac Maint - Single Occ. Bldg ChargesFac - Atrium Fac - Muni Fac - Park CentralFac - New BritainFac - MSC Bldg A & BFac - Center GreenPersonnel CostsSalaries P 940,635 367,597 222,261 9,805 32,686 19,611 19,611 16,342 6,537 Salary % Split 39.08%23.63% 1.04% 3.47% 2.08% 2.08% 1.74% .69%Benefits P 226,950 58,048 70,056 3,090 10,302 6,181 6,181 5,151 2,060Subtotal - Personnel Costs 1,167,585 425,645 292,317 12,896 42,988 25,792 25,792 21,494 8,597Services & Supplies CostAdvertising P 000000000Business Travel P 000000000Capital D 75,00000000000Cellular Phone Service P 8,126 1,151 3,661 161 539 322 322 268 107Charges P (245,892) (55,887) (72,597) (3,202) (10,674) (6,407) (6,407) (5,337) (2,136)Employee Expenses P 3,933 1,604 988 44 145 87 87 73 29Fees P 000000000Food P 000000000Gas & Electric P 16,475 853 10,392 458 1,528 917 917 764 306Materials P 460,450 9,950 126,815 5,595 18,649 11,190 11,190 9,324 167,545Misc Purchased Services P 38,650 41 21,949 968 3,228 1,936 1,936 1,614 5,270Pager & Alarm Monitoring P 7,000 0 3,569 158 525 315 315 263 105Postage & Express Mail P000000000Professional Services P 56,008 2,754 14,639 646 2,153 1,292 1,292 1,076 19,799R&M P 1,219,255 28,532 410,850 18,125 60,419 36,252 36,252 30,210 189,839Rentals/Leases P 1,320,063 582 15,985 705 2,350 1,411 1,411 1,175 1,285,016Supplies P 5,200 2,195 1,577 69 232 139 139 116 47Water P 1,500 12 722 32 106 64 64 53 21Temp Personnel Services P000000000Gas & Electric (31510030) P 242,46800004,364018,5470Charges (31510030) P 76,88100001,38405,8810Green Cleaning (31510060 Cust - 6700P 106,992 0 0 11,088 20,760 17,172 11,628 22,176 0 P 000000000MGT of America, Inc.Page 134 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:11 315 PW Support ServicesDescription Amount General AdminFac Maint - Single Occ. Bldg ChargesFac - Atrium Fac - Muni Fac - Park CentralFac - New BritainFac - MSC Bldg A & BFac - Center Green2180-31510100 Facilities P450,26200000000 P 000000000S&B - Major Maintenance GF (3151007P 95,326 0 0 1,935 4,566 4,366 2,717 0 0Project Maintenance GF Charges (315 P 277,805 0 0 5,639 13,307 12,723 7,917 0 0Charges - Major Maintenance GF (315 P 1,668,841 0 0 33,877 79,937 76,433 47,562 0 0Subtotal - Services & Supplies 5,884,343 (8,213) 538,550 76,300 197,770 163,960 117,343 86,203 1,665,947Department Cost Total7,051,928 417,432 830,867 89,196 240,758 189,752 143,134 107,697 1,674,544Adjustments to CostCapital D (75,000)00000000Subtotal - Adjustments (75,000)00000000Total Costs After Adjustments6,976,928 417,432 830,867 89,196 240,758 189,752 143,134 107,697 1,674,544General Admin Distribution (417,432) 52,875 5,676 15,321 12,075 9,109 6,854 106,564Grand Total$6,976,928 $883,741 $94,872 $256,079 $201,828 $152,243 $114,550 $1,781,108MGT of America, Inc.Page 135 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:11 315 PW Support ServicesDescription Amount Dushanbe Teahouse Maint Parks & Rec (31510080)Custodial - Municipal Service Custodial - LibraryCustodial - Green Cleaning Energy - Single Occ. Bldg ChargesProject Management (31510050)Single Dept Major Maint ChargesPersonnel CostsSalaries P 940,635 3,602 113,716 32,144 96,7230000 Salary % Split.38% 12.09% 3.42% 10.28% .00% .00% .00% .00%Benefits P 226,950 861 27,532 15,730 21,7580000Subtotal - Personnel Costs 1,167,585 4,463 141,248 47,874 118,4800000Services & Supplies CostAdvertising P 000000000Business Travel P 000000000Capital D 75,00000000000Cellular Phone Service P 8,1260001,5940000Charges P (245,892) 0 (43,253) (8,402) (31,591)0000Employee Expenses P 3,933 0 450 0 4270000Fees P 000000000Food P 000000000Gas & Electric P 16,4750003400000Materials P 460,450 51,646 41,767 69 6,7100000Misc Purchased ServicesP 38,65001,43002780000Pager & Alarm Monitoring P 7,000 0 198 0 1,5530000Postage & Express Mail P000000000Professional Services P 56,008 1,161 0 10,556 6390000R&M P 1,219,255 30,511 252,059 17 126,1900000Rentals/Leases P 1,320,063 3,578 1,387 0 6,4630000Supplies P 5,2000006860000Water P 1,500011203140000Temp Personnel Services P000000000Gas & Electric (31510030) P 242,46800000219,557 0 0Charges (31510030) P 76,8810000069,61600Green Cleaning (31510060 Cust - 6700P 106,992000024,168000 P 000000000MGT of America, Inc.Page 136 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:11 315 PW Support ServicesDescription Amount Dushanbe Teahouse Maint Parks & Rec (31510080)Custodial - Municipal Service Custodial - LibraryCustodial - Green Cleaning Energy - Single Occ. Bldg ChargesProject Management (31510050)Single Dept Major Maint Charges2180-31510100 Facilities P450,26200000000 P 000000000S&B - Major Maintenance GF (3151007P 95,326000000081,742Project Maintenance GF Charges (315 P 277,8050000000238,218Charges - Major Maintenance GF (315 P 1,668,84100000001,431,031Subtotal - Services & Supplies 5,884,343 86,896 254,150 2,239 113,605 24,168 289,174 0 1,750,991Department Cost Total7,051,928 91,359 395,397 50,113 232,085 24,168 289,174 0 1,750,991Adjustments to CostCapital D (75,000)00000000Subtotal - Adjustments (75,000)00000000Total Costs After Adjustments6,976,928 91,359 395,397 50,113 232,085 24,168 289,174 0 1,750,991General Admin Distribution 5,814 25,162 3,189 14,769 1,538 18,402 0 111,429Grand Total$6,976,928 $97,173 $420,559 $53,302 $246,854 $25,706 $307,576 $0 $1,862,420MGT of America, Inc.Page 137 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:11 315 PW Support ServicesDescription Amount 2180-31510100 FacilitiesFac - MSC Bldg BFac - Maint ShopFac - 1301 ArapahoeFac - Iris CenterFac - LLC EastFac - LLC West1800 BroadwayPersonnel CostsSalaries P 940,63500000000 Salary % Split.00% .00% .00% .00% .00% .00% .00% .00%Benefits P 226,95000000000Subtotal - Personnel Costs 1,167,58500000000Services & Supplies CostAdvertising P 000000000Business Travel P 000000000Capital D 75,00000000000Cellular Phone Service P 8,12600000000Charges P (245,892)00000000Employee Expenses P 3,93300000000Fees P 000000000Food P 000000000Gas & Electric P 16,47500000000Materials P 460,45000000000Misc Purchased ServicesP 38,65000000000Pager & Alarm Monitoring P 7,00000000000Postage & Express Mail P000000000Professional Services P 56,00800000000R&M P 1,219,25500000000Rentals/Leases P 1,320,06300000000Supplies P 5,20000000000Water P 1,50000000000Temp Personnel Services P000000000Gas & Electric (31510030) P 242,46800000000Charges (31510030) P 76,88100000000Green Cleaning (31510060 Cust - 6700P 106,99200000000 P 000000000MGT of America, Inc.Page 138 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:11 315 PW Support ServicesDescription Amount 2180-31510100 FacilitiesFac - MSC Bldg BFac - Maint ShopFac - 1301 ArapahoeFac - Iris CenterFac - LLC EastFac - LLC West1800 Broadway2180-31510100 Facilities P450,262 450,2620000000 P 000000000S&B - Major Maintenance GF (3151007P 95,32600000000Project Maintenance GF Charges (315 P 277,80500000000Charges - Major Maintenance GF (315 P 1,668,84100000000Subtotal - Services & Supplies 5,884,343 450,2620000000Department Cost Total7,051,928 450,2620000000Adjustments to CostCapital D (75,000)00000000Subtotal - Adjustments (75,000)00000000Total Costs After Adjustments6,976,928 450,2620000000General Admin Distribution 28,6540000000Grand Total$6,976,928 $478,916 $0 $0 $0 $0 $0 $0 $0not allocated not allocated not allocated not allocated not allocated not allocated not allocatedMGT of America, Inc.Page 139 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:11 315 PW Support ServicesDepartment First IncomingSecond IncomingFac Maint - Single Occ. Bldg ChargesFac - Atrium Fac - Muni Fac - Park CentralFac - New BritainFac - MSC Bldg A & BFac - Center GreenDushanbe Teahouse Maint 2 City Council $17,693 $0 $2,241 $241 $649 $512 $386 $290 $4,517 $246Subtotal - 105 City Council 17,693 0 2,241 241 649 512 386 290 4,517 2467 Attorney - General Fund 85,510 0 10,831 1,163 3,139 2,474 1,866 1,404 21,829 1,1917 Records 3,843 0 487 52 141 111 84 63 981 54Subtotal - 130 City Attorney 89,353 0 11,318 1,215 3,280 2,585 1,950 1,467 22,810 1,2443 City Manager, Personnel 14,193 0 1,798 193 521 411 310 233 3,623 1983 City Manager, Fiscal 36,562 0 4,631 497 1,342 1,058 798 600 9,334 509Subtotal - 110 City Manager 50,755 0 6,429 690 1,863 1,468 1,108 833 12,957 7078 Advisory Services 11,113 0 1,408 151 408 321 243 182 2,837 1558 Labor Relations 2,802 0 355 38 103 81 61 46 715 398 Talent Mngmt 520 0 66 7 19 15 11 9 133 78 Training Development 7,775 0 985 106 285 225 170 128 1,985 1088 Data Systems 3,586 0 454 49 132 104 78 59 915 508 Payroll 4,719 0 598 64 173 136 103 77 1,205 668 Total Comp 9,110 0 1,154 124 334 264 199 150 2,326 1278 Cust Center Div Adm 11,223 0 1,422 153 412 325 245 184 2,865 1568 Solution Center Div Adm 1,836 0 233 25 67 53 40 30 469 26Subtotal - 180 Human Resources 52,684 0 6,673 716 1,934 1,524 1,150 865 13,449 7349 Financial Reporting 43,405 0 5,498 590 1,593 1,256 947 713 11,081 6059Budget 35,294 0 4,471 480 1,295 1,021 770 579 9,010 4929 Mailroom 1,798 0 228 24 66 52 39 30 459 259 Purchasing 14,636 0 1,854 199 537 423 319 240 3,736 204Subtotal - 185 Finance 95,133 0 12,050 1,294 3,492 2,752 2,076 1,562 24,286 1,32510 End Users (Help Desk) & Security Serv3,368 0 427 46 124 97 73 55 860 4710 Network Admin 3,726 0 472 51 137 108 81 61 951 5210 Application Support - Dept Specific 806 0 102 11 30 23 18 13 206 1110 Application Support - Citywide 21,912 0 2,776 298 804 634 478 360 5,594 30510 Infrastructure Support - Citywide 14,779 0 1,872 201 542 428 322 243 3,773 20610 Windows Server Admin 4,880 0 618 66 179 141 106 80 1,246 6810 Technical Training 1,798 0 228 24 66 52 39 30 459 25MGT of America, Inc.Page 140 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:11 315 PW Support ServicesDepartment First IncomingSecond IncomingFac Maint - Single Occ. Bldg ChargesFac - Atrium Fac - Muni Fac - Park CentralFac - New BritainFac - MSC Bldg A & BFac - Center GreenDushanbe Teahouse Maint Subtotal - 190 Information Technology $51,270 $0 $6,494 $697 $1,882 $1,483 $1,119 $842 $13,088 $71411 Fac Maint - Single Occ. Bldg Charges 16,445 0 2,083 224 604 476 359 270 4,198 22911 Fac - Park Central 15,636 0 1,981 213 574 452 341 257 3,992 21811 Custodial - Green Cleaning Single Occ 7,704 0 976 105 283 223 168 126 1,967 10711 Project Management (31510050)000000000011 Single Dept Major Maint Charges 17,393 0 2,203 237 638 503 380 286 4,440 242Subtotal - 315 PW Support Services 57,179 0 7,243 778 2,099 1,654 1,248 939 14,597 79613 Workers Comp Premiums 19,946 0 2,526 271 732 577 435 327 5,092 27813 Liability Premiums 5,109 0 647 69 188 148 111 84 1,304 7113 Property Premiums 1,397,653 0 177,035 19,005 51,299 40,431 30,498 22,947 356,800 19,466Subtotal - 7110 Property & Casualty Ins1,422,708 0 180,209 19,346 52,219 41,156 31,045 23,359 363,197 19,8155 Internal 13,951 0 1,767 190 512 404 304 229 3,561 194Subtotal - 120 Communications 13,951 0 1,767 190 512 404 304 229 3,561 19412 City Facilities Trash Service 1,290 0 163 18 47 37 28 21 329 18Subtotal - 2180 - 515 - 670055 City Fa 1,290 0 163 18 47 37 28 21 329 18Total Incoming1,852,016 0 234,588 25,184 67,976 53,575 40,413 30,407 472,793 25,794C. Total Allocated$8,828,944 $1,118,329 $120,056 $324,055 $255,402 $192,656 $144,957 $2,253,901 $122,96712.67% 1.36% 3.67% 2.89% 2.18% 1.64% 25.53% 1.39%MGT of America, Inc.Page 141 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:11 315 PW Support ServicesDepartment First IncomingSecond IncomingParks & Rec (31510080)Custodial - Municipal Service Custodial - LibraryCustodial - Green Cleaning Energy - Single Occ. Bldg ChargesProject Management (31510050)Single Dept Major Maint Charges2180-31510100 Facilities2 City Council $17,693 $0 $1,067 $135 $626 $65 $780 $0 $4,723 $1,214Subtotal - 105 City Council 17,693 0 1,067 135 626 65 780 0 4,723 1,2147 Attorney - General Fund 85,510 0 5,154 653 3,025 315 3,770 0 22,826 5,8707 Records 3,843 0 232 29 136 14 169 0 1,026 264Subtotal - 130 City Attorney 89,353 0 5,386 683 3,161 329 3,939 0 23,852 6,1333 City Manager, Personnel 14,193 0 856 108 502 52 626 0 3,789 9743 City Manager, Fiscal 36,562 0 2,204 279 1,294 135 1,612 0 9,760 2,510Subtotal - 110 City Manager 50,755 0 3,059 388 1,796 187 2,238 0 13,549 3,4848 Advisory Services 11,113 0 670 85 393 41 490 0 2,967 7638 Labor Relations 2,802 0 169 21 99 10 124 0 748 1928 Talent Mngmt 520 0 31 4 18 2 23 0 139 368 Training Development 7,775 0 469 59 275 29 343 0 2,075 5348 Data Systems 3,586 0 216 27 127 13 158 0 957 2468 Payroll 4,719 0 284 36 167 17 208 0 1,260 3248 Total Comp 9,110 0 549 70 322 34 402 0 2,432 6258 Cust Center Div Adm 11,223 0 677 86 397 41 495 0 2,996 7708 Solution Center Div Adm 1,836 0 111 14 65 7 81 0 490 126Subtotal - 180 Human Resources 52,684 0 3,176 402 1,864 194 2,323 0 14,063 3,6169 Financial Reporting 43,405 0 2,616 332 1,536 160 1,914 0 11,587 2,9799Budget 35,294 0 2,127 270 1,249 130 1,556 0 9,421 2,4239 Mailroom 1,798 0 108 14 64 7 79 0 480 1239 Purchasing 14,636 0 882 112 518 54 645 0 3,907 1,005Subtotal - 185 Finance 95,133 0 5,735 727 3,366 351 4,194 0 25,395 6,53010 End Users (Help Desk) & Security Serv3,368 0 203 26 119 12 148 0 899 23110 Network Admin 3,726 0 225 28 132 14 164 0 995 25610 Application Support - Dept Specific 806 0 49 6 29 3 36 0 215 5510 Application Support - Citywide 21,912 0 1,321 167 775 81 966 0 5,849 1,50410 Infrastructure Support - Citywide 14,779 0 891 113 523 54 652 0 3,945 1,01410 Windows Server Admin 4,880 0 294 37 173 18 215 0 1,303 33510 Technical Training 1,798 0 108 14 64 7 79 0 480 123MGT of America, Inc.Page 142 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:11 315 PW Support ServicesDepartment First IncomingSecond IncomingParks & Rec (31510080)Custodial - Municipal Service Custodial - LibraryCustodial - Green Cleaning Energy - Single Occ. Bldg ChargesProject Management (31510050)Single Dept Major Maint Charges2180-31510100 FacilitiesSubtotal - 190 Information Technology $51,270 $0 $3,090 $392 $1,814 $189 $2,260 $0 $13,686 $3,51911 Fac Maint - Single Occ. Bldg Charges 16,445 0 991 126 582 61 725 0 4,390 1,12911 Fac - Park Central 15,636 0 943 119 553 58 689 0 4,174 1,07311 Custodial - Green Cleaning Single Occ 7,704 0 464 59 273 28 340 0 2,057 52911 Project Management (31510050)000000000011 Single Dept Major Maint Charges 17,393 0 1,048 133 615 64 767 0 4,643 1,194Subtotal - 315 PW Support Services 57,179 0 3,447 437 2,023 211 2,521 0 15,263 3,92513 Workers Comp Premiums 19,946 0 1,202 152 706 73 879 0 5,324 1,36913 Liability Premiums 5,109 0 308 39 181 19 225 0 1,364 35113 Property Premiums 1,397,653 0 84,249 10,678 49,451 5,150 61,615 0 373,089 95,939Subtotal - 7110 Property & Casualty Ins1,422,708 0 85,759 10,869 50,338 5,242 62,720 0 379,778 97,6595 Internal 13,951 0 841 107 494 51 615 0 3,724 958Subtotal - 120 Communications 13,951 0 841 107 494 51 615 0 3,724 95812 City Facilities Trash Service 1,290 0 78 10 46 5 57 0 344 89Subtotal - 2180 - 515 - 670055 City Fa 1,290 0 78 10 46 5 57 0 344 89Total Incoming1,852,016 0 111,637 14,149 65,527 6,824 81,646 0 494,377 127,128C. Total Allocated$8,828,944 $532,196 $67,451 $312,382 $32,530 $389,222 $0 $2,356,797 $606,0436.03% 0.76% 3.54% 0.37% 4.41% 26.69% 6.86%MGT of America, Inc.Page 143 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:11 315 PW Support ServicesDepartment First IncomingSecond IncomingFac - MSC Bldg BFac - Maint ShopFac - 1301 ArapahoeFac - Iris CenterFac - LLC EastFac - LLC West1800 Broadway2 City Council $17,693 $0 $0 $0 $0 $0 $0 $0 $0Subtotal - 105 City Council 17,693000000007 Attorney - General Fund 85,510000000007Records 3,84300000000Subtotal - 130 City Attorney 89,353000000003 City Manager, Personnel 14,193000000003 City Manager, Fiscal 36,56200000000Subtotal - 110 City Manager 50,755000000008Advisory Services 11,113000000008 Labor Relations 2,802000000008Talent Mngmt 520000000008Training Development 7,775000000008Data Systems 3,586000000008Payroll 4,719000000008Total Comp 9,110000000008Cust Center Div Adm 11,223000000008Solution Center Div Adm 1,83600000000Subtotal - 180 Human Resources 52,684000000009 Financial Reporting 43,405000000009Budget 35,294000000009Mailroom 1,798000000009Purchasing 14,63600000000Subtotal - 185 Finance 95,1330000000010 End Users (Help Desk) & Security Serv3,3680000000010Network Admin 3,7260000000010 Application Support - Dept Specific 8060000000010 Application Support - Citywide 21,9120000000010 Infrastructure Support - Citywide 14,7790000000010 Windows Server Admin 4,8800000000010Technical Training 1,79800000000MGT of America, Inc.Page 144 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:11 315 PW Support ServicesDepartment First IncomingSecond IncomingFac - MSC Bldg BFac - Maint ShopFac - 1301 ArapahoeFac - Iris CenterFac - LLC EastFac - LLC West1800 BroadwaySubtotal - 190 Information Technology $51,270 $0 $0 $0 $0 $0 $0 $0 $011Fac Maint - Single Occ. Bldg Charges16,4450000000011Fac - Park Central 15,6360000000011 Custodial - Green Cleaning Single Occ 7,7040000000011 Project Management (31510050)00000000011Single Dept Major Maint Charges17,39300000000Subtotal - 315 PW Support Services 57,1790000000013Workers Comp Premiums 19,9460000000013 Liability Premiums 5,1090000000013 Property Premiums 1,397,65300000000Subtotal - 7110 Property & Casualty Ins1,422,708000000005Internal 13,95100000000Subtotal - 120 Communications 13,9510000000012 City Facilities Trash Service 1,29000000000Subtotal - 2180 - 515 - 670055 City Fa1,29000000000Total Incoming1,852,01600000000C. Total Allocated$8,828,944 $0 $0 $0 $0 $0 $0 $06.03%MGT of America, Inc.Page 145 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac Maint - Single Occ. Bldg Charges AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal11 315 PW Support Services 7,158 1.47% $12,996 $0 $12,996 $3,450 $16,44513 7110 Property & Casualty Insurance 7,158 1.47% 12,996 0 12,996 3,450 16,44519 260 Fire 57,266 11.76% 103,969 0 103,969 27,599 131,56825 410 Human Services 28,633 5.88% 51,985 0 51,985 13,799 65,78432 1200 Library 178,957 36.76% 324,906 0 324,906 86,246 411,15135 2120 Planning & Development Services7,158 1.47% 12,996 0 12,996 3,450 16,44538 2300 Recreation Activity 178,957 36.76% 324,906 0 324,906 86,246 411,15163 7210 Fleet 21,475 4.41% 38,989 0 38,989 10,350 49,339Subtotal486,762 100.00% 883,741 0 883,741 234,588 1,118,329Direct Bills00Total$883,741 $1,118,329Basis Units: Calculated Cost of Maintenance by DeptSource: MGT of America, Inc.Page 146 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac - Atrium AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal15 620 CVB 638 5.15% $4,884 $0 $4,884 $1,297 $6,18124 405 Housing 2,797 22.57% 21,414 0 21,414 5,684 27,09869 9000 External 8,957 72.28% 68,574 0 68,574 18,203 86,777Subtotal12,392 100.00% 94,872 0 94,872 25,184 120,056Direct Bills00Total$94,872 $120,056Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 147 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac - Muni AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2,117.00 8.95% $22,918 $0 $22,918 $6,083 $29,0013 110 City Manager 3,940.00 16.66% 42,653 0 42,653 11,322 53,9757 130 City Attorney 7,036.00 29.74% 76,169 0 76,169 20,219 96,3889 185 Finance 8,296.00 35.07% 89,809 0 89,809 23,840 113,64937 2180 .25 Cent Sales Tax 1,026.00 4.34% 11,107 0 11,107 2,948 14,05553 6100 Water Utility644.80 2.73% 6,980 0 6,980 1,853 8,83354 6200 Sewer Utility446.40 1.89% 4,833 0 4,833 1,283 6,11555 6300 Flood 148.80 0.63% 1,611 0 1,611 428 2,038Subtotal23,655.00 100.00% 256,079 0 256,079 67,976 324,055Direct Bills00Total$256,079 $324,055Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 148 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac - Park Central AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal9 185 Finance 677.00 3.37% $6,806 $0 $6,806 $1,807 $8,61311 315 PW Support Services 1,229.00 6.12% 12,356 0 12,356 3,280 15,63623 385 Community Planning & Sustainabil1,022.00 5.09% 10,275 0 10,275 2,727 13,00235 2120 Planning & Development Services12,091.00 60.23% 121,559 0 121,559 32,268 153,82742 2800 Transportation 344.00 1.71% 3,458 0 3,458 918 4,37753 6100 Water Utility 2,450.24 12.21% 24,634 0 24,634 6,539 31,17354 6200 Sewer Utility 1,696.32 8.45% 17,054 0 17,054 4,527 21,58155 6300 Flood 565.44 2.82% 5,685 0 5,685 1,509 7,194Subtotal20,075.00 100.00% 201,828 0 201,828 53,575 255,402Direct Bills00Total$201,828 $255,402Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 149 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac - New Britain AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal17 140 Energy Strategy / Elect Util Dev 2,059 15.43% $23,497 $0 $23,497 $6,237 $29,73423 385 Community Planning & Sustainabil1,158 8.68% 13,215 0 13,215 3,508 16,72339 2400 Climate Action Plan Tax 1,158 8.68% 13,215 0 13,215 3,508 16,72342 2800 Transportation 8,966 67.21% 102,317 0 102,317 27,160 129,477Subtotal13,341 100.00% 152,243 0 152,243 40,413 192,656Direct Bills00Total$152,243 $192,656Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 150 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac - MSC Bldg A & B AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal10 190 Information Technology 718.69 2.06% $2,354 $0 $2,354 $625 $2,97935 2120 Planning & Development Services402.81 1.15% 1,319 0 1,319 350 1,67042 2800 Transportation 22,599.66 64.62% 74,027 0 74,027 19,650 93,67753 6100 Water Utility 5,849.92 16.73% 19,162 0 19,162 5,086 24,24854 6200 Sewer Utility 4,049.94 11.58% 13,266 0 13,266 3,521 16,78755 6300 Flood 1,349.98 3.86% 4,422 0 4,422 1,174 5,596Subtotal34,971.00 100.00% 114,550 0 114,550 30,407 144,957Direct Bills00Total$114,550 $144,957Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 151 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Fac - Center Green AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal8 180 Human Resources 8,065 23.92% $425,960 $0 $425,960 $113,070 $539,03010 190 Information Technology 13,509 40.06% 713,489 0 713,489 189,395 902,88419 260 Fire 7,646 22.67% 403,830 0 403,830 107,196 511,02635 2120 Planning & Development Services4,503 13.35% 237,830 0 237,830 63,132 300,961Subtotal33,723 100.00% 1,781,108 0 1,781,108 472,793 2,253,901Direct Bills00Total$1,781,108 $2,253,901Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 152 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Dushanbe Teahouse Maint (31510010) AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal69 9000 External 100 100.00% $97,173 $0 $97,173 $25,794 $122,967Subtotal100 100.00% 97,173 0 97,173 25,794 122,967Direct Bills00Total$97,173 $122,967Basis Units: 100% to "Other" DepartmentSource: MGT of America, Inc.Page 153 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Parks & Rec (31510080) AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal28 515 Parks & Recreation 100 100.00% $420,559 $0 $420,559 $111,637 $532,196Subtotal100 100.00% 420,559 0 420,559 111,637 532,196Direct Bills00Total$420,559 $532,196Basis Units: 100% to P&R DepartmentSource: MGT of America, Inc.Page 154 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Custodial - Municipal Service Center (31510060) AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal10 190 Information Technology 718.69 1.24% $661 $0 $661 $175 $83735 2120 Planning & Development Services402.81 0.70% 371 0 371 98 46942 2800 Transportation 38,122.66 65.79% 35,070 0 35,070 9,309 44,37953 6100 Water Utility 9,722.88 16.78% 8,944 0 8,944 2,374 11,31954 6200 Sewer Utility 6,731.22 11.62% 6,192 0 6,192 1,644 7,83655 6300 Flood 2,243.74 3.87% 2,064 0 2,064 548 2,612Subtotal57,942.00 100.00% 53,302 0 53,302 14,149 67,451Direct Bills00Total$53,302 $67,451Basis Units: Square footage by DepartmentSource: MGT of America, Inc.Page 155 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Custodial - Library AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal26 505 Library 100 100.00% $246,854 $0 $246,854 $65,527 $312,382Subtotal100 100.00% 246,854 0 246,854 65,527 312,382Direct Bills00Total$246,854 $312,382Basis Units: 100% to LibrarySource: MGT of America, Inc.Page 156 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Custodial - Green Cleaning Single Occ Bldg Charges AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal11 315 PW Support Services 5,724 23.68% $6,088 $0 $6,088 $1,616 $7,70413 7110 Property & Casualty Insurance 2,016 8.34% 2,144 0 2,144 569 2,71325 410 Human Services 5,364 22.19% 5,705 0 5,705 1,514 7,22063 7210 Fleet 11,064 45.78% 11,768 0 11,768 3,124 14,892Subtotal24,168 100.00% 25,706 0 25,706 6,824 32,530Direct Bills00Total$25,706 $32,530Basis Units: Single Dept Cleaning ChargesSource: MGT of America, Inc.Page 157 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Energy - Single Occ. Bldg Charges AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal18 255 Police 10,164 4.65% $14,299 $0 $14,299 $3,796 $18,09525 410 Human Services 6,029 2.76% 8,482 0 8,482 2,252 10,73332 1200 Library 20,286 9.28% 28,539 0 28,539 7,576 36,11538 2300 Recreation Activity 102,397 46.84% 144,057 0 144,057 38,240 182,29753 6100 Water Utility 18,298 8.37% 25,743 0 25,743 6,833 32,57654 6200 Sewer Utility 54,478 24.92% 76,643 0 76,643 20,345 96,98763 7210 Fleet 6,975 3.19% 9,813 0 9,813 2,605 12,418Subtotal218,627 100.00% 307,576 0 307,576 81,646 389,222Direct Bills00Total$307,576 $389,222Basis Units: Single Dept Energy ChargesSource: MGT of America, Inc.Page 158 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Project Management (31510050) AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal2 105 City Council 2,117.00 0.31% $0 $0 $0 $0 $03 110 City Manager 3,940.00 0.58%000007 130 City Attorney 7,036.00 1.03%000008 180 Human Resources 8,065.00 1.18%000009 185 Finance 8,967.00 1.31%0000010 190 Information Technology 19,449.38 2.85%0000011 315 PW Support Services 7,954.00 1.16%0000013 7110 Property & Casualty Insurance 7,158.00 1.05%0000017 140 Energy Strategy / Elect Util Dev 2,059.00 0.30%0000019 260 Fire 64,912.00 9.51%0000023 385 Community Planning & Sustainabil15,018.00 2.20%0000024 405 Housing 2,797.00 0.41%0000025 410 Human Services 28,633.00 4.19%0000032 1200 Library 178,957.00 26.21%0000035 2120 Planning & Development Services8,299.62 1.22%0000037 2180 .25 Cent Sales Tax 1,026.00 0.15%0000038 2300 Recreation Activity 178,957.00 26.21%0000039 2400 Climate Action Plan Tax 1,158.00 0.17%0000042 2800 Transportation 70,029.32 10.26%0000053 6100 Water Utility 18,667.84 2.73%0000054 6200 Sewer Utility 12,923.88 1.89%0000055 6300 Flood 4,307.96 0.63%0000063 7210 Fleet 21,475.00 3.14%00000 69 9000 External 8,957.00 1.31%00000Subtotal682,864.00 100.00%00000Direct Bills00Total$0 $0Basis Units: Current Replacement ValueSource: MGT of America, Inc.Page 159 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Single Dept Major Maint Charges AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal11 315 PW Support Services 0.74 0.74% $13,745 $0 $13,745 $3,649 $17,39313 7110 Property & Casualty Insurance 0.69 0.69% 12,851 0 12,851 3,411 16,26218 255 Police 24.49 24.49% 456,107 0 456,107 121,073 577,18019 260 Fire 9.02 9.02% 167,990 0 167,990 44,593 212,58325 410 Human Services 9.78 9.78% 182,070 0 182,070 48,330 230,40028 515 Parks & Recreation 0.08 0.08% 1,527 0 1,527 405 1,93332 1200 Library 33.22 33.22% 618,696 0 618,696 164,232 782,92838 2300 Recreation Activity 7.29 7.29% 135,770 0 135,770 36,040 171,81169 9000 External 14.69 14.69% 273,664 0 273,664 72,644 346,308Subtotal100.00 100.00% 1,862,420 0 1,862,420 494,377 2,356,797Direct Bills00Total$1,862,420 $2,356,797Basis Units: Current Replacement Value Source: MGT of America, Inc.Page 160 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/20162180-31510100 Facilities AllocationsDept:11 315 PW Support ServicesDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal38 2300 Recreation Activity 100 100.00% $478,916 $0 $478,916 $127,128 $606,043Subtotal100 100.00% 478,916 0 478,916 127,128 606,043Direct Bills00Total$478,916 $606,043Basis Units: 100% to RecreationSource: MGT of America, Inc.Page 161 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:11 315 PW Support ServicesDepartment Fac Maint - Single Occ. Bldg ChargesFac - Atrium Fac - Muni Fac - Park CentralFac - New BritainFac - MSC Bldg A & BFac - Center GreenDushanbe Teahouse Maint Parks & Rec (31510080)Custodial - Municipal Service 2 105 City Council $0 $0 $29,001 $0 $0 $0 $0 $0 $0 $03 110 City Manager 0 0 53,97500000007 130 City Attorney 0 0 96,38800000008 180 Human Resources000000539,0300009 185 Finance 0 0 113,649 8,61300000010 190 Information Technology000002,979902,884 0 0 83711 315 PW Support Services 16,445 0 0 15,63600000013 7110 Property & Casualty Insurance 16,44500000000015 620 CVB 0 6,1810000000017 140 Energy Strategy / Elect Util Dev000029,7340000018 255 Police000000000019 260 Fire 131,56800000511,02600023 385 Community Planning & Sustainabil00013,00216,7230000024 405 Housing 0 27,0980000000025 410 Human Services 65,78400000000026 505 Library000000000028 515 Parks & Recreation00000000532,196032 1200 Library 411,15100000000035 2120 Planning & Development Services16,445 0 0 153,827 0 1,670 300,961 0 0 46937 2180 .25 Cent Sales Tax 0 0 14,055000000038 2300 Recreation Activity 411,15100000000039 2400 Climate Action Plan Tax000016,7230000042 2800 Transportation 0 0 0 4,377 129,477 93,67700044,379 53 6100 Water Utility008,83331,173024,24800011,31954 6200 Sewer Utility 0 0 6,115 21,581 0 16,7870007,83655 6300 Flood 0 0 2,038 7,194 0 5,5960002,61263 7210 Fleet 49,33900000000069 9000 External 0 86,77700000122,967 0 0Total$1,118,329 $120,056 $324,055 $255,402 $192,656 $144,957 $2,253,901 $122,967 $532,196 $67,451MGT of America, Inc.Page 162 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:11 315 PW Support ServicesDepartment Custodial - LibraryCustodial - Green Cleaning Energy - Single Occ. Bldg ChargesProject Management (31510050)Single Dept Major Maint Charges2180-31510100 FacilitiesFac - MSC Bldg BFac - Maint ShopFac - 1301 ArapahoeFac - Iris Center2 105 City Council $0 $0 $0 $0 $0 $0 $0 $0 $0 $03 110 City Manager00000000007 130 City Attorney00000000008 180 Human Resources00000000009 185 Finance000000000010 190 Information Technology000000000011 315 PW Support Services 0 7,704 0 0 17,3930000013 7110 Property & Casualty Insurance 0 2,713 0 0 16,2620000015 620 CVB000000000017 140 Energy Strategy / Elect Util Dev000000000018 255 Police 0 0 18,095 0 577,1800000019 260 Fire0000212,5830000023 385 Community Planning & Sustainabil000000000024 405 Housing000000000025 410 Human Services 0 7,220 10,733 0 230,4000000026 505 Library 312,38200000000028 515 Parks & Recreation00001,9330000032 1200 Library 0 0 36,115 0 782,9280000035 2120 Planning & Development Services000000000037 2180 .25 Cent Sales Tax000000000038 2300 Recreation Activity 0 0 182,297 0 171,811 606,043000039 2400 Climate Action Plan Tax000000000042 2800 Transportation0000000000 53 6100 Water Utility0032,576000000054 6200 Sewer Utility 0 0 96,987000000055 6300 Flood000000000063 7210 Fleet 0 14,892 12,418000000069 9000 External0000346,30800000Total$312,382 $32,530 $389,222 $0 $2,356,797 $606,043 $0 $0 $0 $0MGT of America, Inc.Page 163 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:11 315 PW Support ServicesDepartment Fac - LLC EastFac - LLC West1800 BroadwayTotal2 105 City Council $0 $0 $0 $29,0013 110 City Manager 0 0 0 53,9757 130 City Attorney 0 0 0 96,3888 180 Human Resources 0 0 0 539,0309 185 Finance 0 0 0 122,26210 190 Information Technology 0 0 0 906,69911 315 PW Support Services 0 0 0 57,17913 7110 Property & Casualty Insurance 0 0 0 35,42115 620 CVB 0 0 0 6,18117 140 Energy Strategy / Elect Util Dev 0 0 0 29,73418 255 Police 0 0 0 595,27519 260 Fire 0 0 0 855,17723 385 Community Planning & Sustainabil0 0 0 29,72524 405 Housing 0 0 0 27,09825 410 Human Services 0 0 0 314,13826 505 Library 0 0 0 312,38228 515 Parks & Recreation 0 0 0 534,12932 1200 Library 0 0 0 1,230,19435 2120 Planning & Development Services0 0 0 473,37237 2180 .25 Cent Sales Tax 0 0 0 14,05538 2300 Recreation Activity 0 0 0 1,371,30239 2400 Climate Action Plan Tax 0 0 0 16,72342 2800 Transportation 0 0 0 271,910 53 6100 Water Utility0 0 0 108,14954 6200 Sewer Utility 0 0 0149,30755 6300 Flood 0 0 0 17,44063 7210 Fleet 0 0 0 76,64869 9000 External 0 0 0 556,052Total$0 $0 $0 $8,828,944MGT of America, Inc.Page 164 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/20162180-515-670055 City Facilities Trash Nature and Extent of Services The City Facilities Trash Department serves to provide trash services for the various City owned facilties. This Departments costs are distributed by the following functions: City Facilities Trash Service - Costs are allocated based on FTE's.  MGT of America, Inc.Page 165 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:12 2180 - 515 - 670055 City Facilities TrashDescription Amount General AdminCity Facilities Trash ServicePersonnel CostsSalaries S 000 Salary % Split.00% .00%Benefits S 0 0 0Subtotal - Personnel Costs 0 0 0Services & Supplies CostFees P 110,250 0 110,250Subtotal - Services & Supplies 110,250 0 110,250Department Cost Total110,250 0 110,250Adjustments to CostSubtotal - Adjustments 0 0 0Total Costs After Adjustments110,250 0 110,250General Admin Distribution 0 0Grand Total$110,250 $110,250MGT of America, Inc.Page 166 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:12 2180 - 515 - 670055 City Facilities TrashDepartment First IncomingSecond IncomingCity Facilities Trash Service7 Attorney - General Fund $1,444 $0 $1,444Subtotal - 130 City Attorney 1,444 0 1,4443 City Manager, Fiscal 618 0 618Subtotal - 110 City Manager 618 0 6189 Financial Reporting 733 0 7339 Budget 596 0 5969 Purchasing 247 0 247Subtotal - 185 Finance 1,577 0 1,577Total Incoming3,639 0 3,639C. Total Allocated$113,889 $113,889100.00%MGT of America, Inc.Page 167 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Facilities Trash Service AllocationsDept:12 2180 - 515 - 670055 City Facilities TrashDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $1,010 $0 $1,010 $33 $1,0434 115 City Clerk 4.00 0.28% 311 0 311 10 3215 120 Communications 12.75 0.90% 991 0 991 33 1,0237 130 City Attorney 24.70 1.74% 1,919 0 1,919 63 1,9828 180 Human Resources 24.38 1.72% 1,894 0 1,894 63 1,9579 185 Finance 40.50 2.85% 3,146 0 3,146 104 3,25010 190 Information Technology 38.75 2.73% 3,010 0 3,010 99 3,11011 315 PW Support Services 16.08 1.13% 1,249 0 1,249 41 1,29013 7110 Property & Casualty Insurance 3.00 0.21% 233 0 233 8 24115 620 CVB 17.33 1.22% 1,346 0 1,346 44 1,39116 135 Municipal Court 21.13 1.49% 1,642 0 1,642 54 1,69617 140 Energy Strategy / Elect Util Dev 12.25 0.86% 952 0 952 31 98318 255 Police 290.89 20.50% 22,598 0 22,598 746 23,34419 260 Fire 123.67 8.71% 9,608 0 9,608 317 9,92521 310 PW Transporation 0.50 0.04% 39 0 39 1 4023 385 Community Planning & Sustainabil12.73 0.90% 989 0 989 33 1,02225 410 Human Services 29.91 2.11% 2,324 0 2,324 77 2,40026 505 Library 1.50 0.11% 117 0 117 4 12027 510 Arts 3.00 0.21% 233 0 233 8 24128 515 Parks & Recreation 36.50 2.57% 2,836 0 2,836 94 2,92929 555 Open Space & Mountain Parks 1.27 0.09% 99 0 99 3 10231 1150 Community Housing Asst Program5.07 0.36% 394 0 394 13 40732 1200 Library 74.04 5.22% 5,752 0 5,752 190 5,942 35 2120 Planning & Development Services85.34 6.01% 6,630 0 6,630 219 6,84936 2140 Affordable Housing Fund 6.38 0.45% 496 0 496 16 51237 2180 .25 Cent Sales Tax 33.62 2.37% 2,612 0 2,612 86 2,69838 2300 Recreation Activity 57.73 4.07% 4,485 0 4,485 148 4,63339 2400 Climate Action Plan Tax 5.25 0.37% 408 0 408 13 42140 2500 Open Space 116.54 8.21% 9,054 0 9,054 299 9,35241 2700 Airport 1.20 0.08% 93 0 93 3 9642 2800 Transportation 70.29 4.95% 5,461 0 5,461 180 5,64143 2810 Transportation Development 0.20 0.01% 16 0 16 1 1647 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 171 0 171 6 17748 2920 HOME 1.25 0.09% 97 0 97 3 10049 3300 Permanent Parks & Recreation 8.50 0.60% 660 0 660 22 68253 6100 Water Utility 76.69 5.40% 5,958 0 5,958 197 6,15454 6200 Sewer Utility 59.25 4.18% 4,603 0 4,603 152 4,75555 6300 Flood 31.23 2.20% 2,426 0 2,426 80 2,50656 6400 DCD-CAGID 25.14 1.77% 1,953 0 1,953 64 2,01857 6500 UHC-UHGID 4.03 0.28% 313 0 313 10 32360 7100 Telecommunications 1.25 0.09% 97 0 97 3 10061 7120 Worker Compensation Insurance 2.00 0.14% 155 0 155 5 161MGT of America, Inc.Page 168 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016City Facilities Trash Service AllocationsDept:12 2180 - 515 - 670055 City Facilities TrashDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $1,175 $0 $1,175 $39 $1,21364 7300 Computer Replacement 0.25 0.02% 19 0 19 1 2065 7400 Equipment Replacement 0.75 0.05% 58 0 58 2 6066 7500 Facility Renovation & Replace 1.70 0.12% 132 0 132 4 13669 9000 External 6.29 0.44% 489 0 489 16 505Subtotal1,419.15 100.00% 110,250 0 110,250 3,639 113,889Direct Bills00Total$110,250 $113,889Basis Units: FTE'sSource: MGT of America, Inc.Page 169 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:12 2180 - 515 - 670055 City Facilities TrashDepartment City Facilities Trash ServiceTotal3 110 City Manager $1,043 $1,0434 115 City Clerk 321 3215 120 Communications 1,023 1,0237 130 City Attorney 1,982 1,9828 180 Human Resources 1,957 1,9579 185 Finance 3,250 3,25010 190 Information Technology 3,110 3,11011 315 PW Support Services 1,290 1,29013 7110 Property & Casualty Insurance 241 24115 620 CVB 1,391 1,39116 135 Municipal Court 1,696 1,69617 140 Energy Strategy / Elect Util Dev 983 98318 255 Police 23,344 23,34419 260 Fire 9,925 9,92521 310 PW Transporation 40 4023 385 Community Planning & Sustainabil1,022 1,02225 410 Human Services 2,400 2,40026 505 Library 120 12027 510 Arts 241 24128 515 Parks & Recreation 2,929 2,92929 555 Open Space & Mountain Parks 102 10231 1150 Community Housing Asst Program407 40732 1200 Library 5,942 5,942 35 2120 Planning & Development Services6,849 6,84936 2140 Affordable Housing Fund 512 51237 2180 .25 Cent Sales Tax 2,698 2,69838 2300 Recreation Activity 4,633 4,63339 2400 Climate Action Plan Tax 421 42140 2500 Open Space 9,352 9,35241 2700 Airport 96 9642 2800 Transportation 5,641 5,64143 2810 Transportation Development 16 1647 2910 CommDvlpmnt Block Grnt (CDBG177 17748 2920 HOME 100 10049 3300 Permanent Parks & Recreation 682 68253 6100 Water Utility 6,154 6,15454 6200 Sewer Utility 4,755 4,75555 6300 Flood 2,506 2,50656 6400 DCD-CAGID 2,018 2,01857 6500 UHC-UHGID 323 32360 7100 Telecommunications 100 100MGT of America, Inc.Page 170 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:12 2180 - 515 - 670055 City Facilities TrashDepartment City Facilities Trash ServiceTotal61 7120 Worker Compensation Insurance $161 $16163 7210 Fleet 1,213 1,21364 7300 Computer Replacement 20 2065 7400 Equipment Replacement 60 6066 7500 Facility Renovation & Replace 136 13669 9000 External 505 505Total$113,889 $113,889MGT of America, Inc.Page 171 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/20167110 Property & Casualty Insurance Nature and Extent of Services The Property & Casualty Insurance Department accumulate costs for Property and Casualty Insurance Costs. This Departments costs are distributed by the following functions: Workers Compensation Premiumts - Costs are allocated based on the number of Workers Compensation Claims. Liability Premiums - Costs are allocated based on FTE's. Property Premiums - Costs are allocated 100% to Facilites. Airport Premiums - Costs are allocated 100% to the Airport. MGT of America, Inc.Page 172 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:13 7110 Property & Casualty InsuranceDescription Amount General AdminWorkers Comp PremiumsLiability PremiumsProperty PremiumsAirport PremiumsPersonnel CostsSalaries S1 264,184 0 25,626 57,936 179,566 1,057 Salary % Split.00% 9.70% 21.93% 67.97% .40%Benefits S 91,443 0 8,870 20,053 62,154 366Subtotal - Personnel Costs 355,627 0 34,496 77,989 241,720 1,423Services & Supplies CostAdmin Allocation Contra Acct S 25,724 0 2,495 5,641 17,485 103Cellular Phone Services S 535 0 52 117 364 2Charges S 3,838 0 372 842 2,609 15Employee Expenses S 3,000 0 291 658 2,039 12Food S 000000Ins Claims S 551,980 0 53,542 121,049 375,181 2,208Ins Prem S 851,724 0 82,617 186,783 578,917 3,407Materials S 1,058 0 103 232 719 4Misc Purchased Services S 5,491 0 533 1,204 3,732 22Insurance Purchased Services S 57,028 0 5,532 12,506 38,762 228Professional Services S 16,652 0 1,615 3,652 11,318 67Rentals/Leases S000000Supplies S 3,500 0 340 768 2,379 14 S 000000 S 000000 S 000000 S 000000 S 000000 S 000000Subtotal - Services & Supplies 1,520,530 0 147,491 333,452 1,033,504 6,082Department Cost Total1,876,157 0 181,987 411,441 1,275,224 7,505Adjustments to CostSubtotal - Adjustments 000000Total Costs After Adjustments1,876,157 0 181,987 411,441 1,275,224 7,505General Admin Distribution00000Grand Total$1,876,157 $181,987 $411,441 $1,275,224 $7,505MGT of America, Inc.Page 173 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:13 7110 Property & Casualty InsuranceDepartment First IncomingSecond IncomingWorkers Comp PremiumsLiability PremiumsProperty PremiumsAirport Premiums7 Attorney - Non General Fund $80,392 $0 $7,798 $17,630 $54,643 $3227 Records 717 0 70 157 487 3Subtotal - 130 City Attorney 81,109 0 7,868 17,787 55,130 3243 City Manager, Personnel 2,648 0 257 581 1,800 113 City Manager, Fiscal 10,366 0 1,006 2,273 7,046 41Subtotal - 110 City Manager 13,014 0 1,262 2,854 8,846 528 Advisory Services 2,066 0 200 453 1,404 88 Labor Relations 523 0 51 115 355 28 Talent Mngmt 97 0 9 21 66 08 Training Development 1,451 0 141 318 986 68 Data Systems 666 0 65 146 453 38 Payroll 879 0 85 193 598 48 Total Comp 1,698 0 165 372 1,154 78 Cust Center Div Adm 2,086 0 202 457 1,418 88 Solution Center Div Adm 343 0 33 75 233 1Subtotal - 180 Human Resources 9,808 0 951 2,151 6,666 399 Financial Reporting 12,306 0 1,194 2,699 8,365 499 Budget 10,007 0 971 2,194 6,801 409 Mailroom 335 0 33 74 228 19 Purchasing 4,150 0 403 910 2,820 17 Subtotal - 185 Finance 26,798 0 2,599 5,877 18,214 10710 End Users (Help Desk) & Security Serv674 0 65 148 458 310 Network Admin 828 0 80 182 563 310 Application Support - Citywide 4,382 0 425 961 2,979 1810 Infrastructure Support - Citywide 2,956 0 287 648 2,009 1210 Windows Server Admin 976 0 95 214 663 410 Technical Training 360 0 35 79 244 1Subtotal - 190 Information Technology 10,175 0 987 2,231 6,916 4111 Fac Maint - Single Occ. Bldg Charges 16,445 0 1,595 3,606 11,178 6611 Custodial - Green Cleaning Single Occ 2,713 0 263 595 1,844 11MGT of America, Inc.Page 174 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:13 7110 Property & Casualty InsuranceDepartment First IncomingSecond IncomingWorkers Comp PremiumsLiability PremiumsProperty PremiumsAirport Premiums11 Project Management (31510050) $0 $0 $0 $0 $0 $011 Single Dept Major Maint Charges 16,262 0 1,577 3,566 11,053 65Subtotal - 315 PW Support Services 35,421 0 3,436 7,768 24,076 14213 Liability Premiums 953 0 92 209 648 4Subtotal - 7110 Property & Casualty Ins953 0 92 209 648 45 Internal 2,603 0 252 571 1,769 10Subtotal - 120 Communications 2,603 0 252 571 1,769 1012 City Facilities Trash Service 241 0 23 53 164 1Subtotal - 2180 - 515 - 670055 City Fa 241 0 23 53 164 1Total Incoming180,122 0 17,472 39,501 122,429 720C. Total Allocated$2,056,279 $199,459 $450,942 $1,397,653 $8,2259.70% 21.93% 67.97% 0.40%MGT of America, Inc.Page 175 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Workers Comp Premiums AllocationsDept:13 7110 Property & Casualty InsuranceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13 2.28% $4,151 $0 $4,151 $398 $4,5498 180 Human Resources 1 0.18% 319 0 319 31 3509 185 Finance 4 0.70% 1,277 0 1,277 123 1,40010 190 Information Technology 2 0.35% 639 0 639 61 70011 315 PW Support Services 57 10.00% 18,199 0 18,199 1,747 19,94618 255 Police 213 37.37% 68,006 0 68,006 6,529 74,53519 260 Fire 64 11.23% 20,434 0 20,434 1,962 22,39525 410 Human Services 9 1.58% 2,873 0 2,873 276 3,14932 1200 Library 12 2.11% 3,831 0 3,831 368 4,19935 2120 Planning & Development Services2 0.35% 639 0 639 61 70038 2300 Recreation Activity 95 16.67% 30,331 0 30,331 2,912 33,24340 2500 Open Space 98 17.19% 31,289 0 31,289 3,004 34,293Subtotal570 100.00% 181,987 0 181,987 17,472 199,459Direct Bills00Total$181,987 $199,459Basis Units: # of Workers Comp ClaimsSource: MGT of America, Inc.Page 176 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Liability Premiums AllocationsDept:13 7110 Property & Casualty InsuranceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal3 110 City Manager 13.00 0.92% $3,769 $0 $3,769 $362 $4,1314 115 City Clerk 4.00 0.28% 1,160 0 1,160 111 1,2715 120 Communications 12.75 0.90% 3,696 0 3,696 355 4,0517 130 City Attorney 24.70 1.74% 7,161 0 7,161 688 7,8498 180 Human Resources 24.38 1.72% 7,068 0 7,068 679 7,7479 185 Finance 40.50 2.85% 11,742 0 11,742 1,127 12,86910 190 Information Technology 38.75 2.73% 11,234 0 11,234 1,079 12,31311 315 PW Support Services 16.08 1.13% 4,662 0 4,662 448 5,10913 7110 Property & Casualty Insurance 3.00 0.21% 870 0 870 84 95315 620 CVB 17.33 1.22% 5,024 0 5,024 482 5,50716 135 Municipal Court 21.13 1.49% 6,126 0 6,126 588 6,71417 140 Energy Strategy / Elect Util Dev 12.25 0.86% 3,552 0 3,552 341 3,89218 255 Police 290.89 20.50% 84,335 0 84,335 8,097 92,43219 260 Fire 123.67 8.71% 35,855 0 35,855 3,442 39,29721 310 PW Transporation 0.50 0.04% 145 0 145 14 15923 385 Community Planning & Sustainabil12.73 0.90% 3,691 0 3,691 354 4,04525 410 Human Services 29.91 2.11% 8,672 0 8,672 833 9,50426 505 Library 1.50 0.11% 435 0 435 42 47727 510 Arts 3.00 0.21% 870 0 870 84 95328 515 Parks & Recreation 36.50 2.57% 10,582 0 10,582 1,016 11,59829 555 Open Space & Mountain Parks 1.27 0.09% 368 0 368 35 40431 1150 Community Housing Asst Program5.07 0.36% 1,470 0 1,470 141 1,61132 1200 Library 74.04 5.22% 21,466 0 21,466 2,061 23,527 35 2120 Planning & Development Services85.34 6.01% 24,742 0 24,742 2,375 27,11736 2140 Affordable Housing Fund 6.38 0.45% 1,850 0 1,850 178 2,02737 2180 .25 Cent Sales Tax 33.62 2.37% 9,747 0 9,747 936 10,68338 2300 Recreation Activity 57.73 4.07% 16,737 0 16,737 1,607 18,34439 2400 Climate Action Plan Tax 5.25 0.37% 1,522 0 1,522 146 1,66840 2500 Open Space 116.54 8.21% 33,787 0 33,787 3,244 37,03141 2700 Airport 1.20 0.08% 348 0 348 33 38142 2800 Transportation 70.29 4.95% 20,379 0 20,379 1,956 22,33543 2810 Transportation Development 0.20 0.01% 58 0 58 6 6447 2910 CommDvlpmnt Block Grnt (CDBG2.20 0.16% 638 0 638 61 69948 2920 HOME 1.25 0.09% 362 0 362 35 39749 3300 Permanent Parks & Recreation 8.50 0.60% 2,464 0 2,464 237 2,70153 6100 Water Utility 76.69 5.40% 22,234 0 22,234 2,135 24,36954 6200 Sewer Utility 59.25 4.18% 17,178 0 17,178 1,649 18,82755 6300 Flood 31.23 2.20% 9,054 0 9,054 869 9,92356 6400 DCD-CAGID 25.14 1.77% 7,289 0 7,289 700 7,98857 6500 UHC-UHGID 4.03 0.28% 1,168 0 1,168 112 1,28160 7100 Telecommunications 1.25 0.09% 362 0 362 35 39761 7120 Worker Compensation Insurance 2.00 0.14% 580 0 580 56 636MGT of America, Inc.Page 177 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Liability Premiums AllocationsDept:13 7110 Property & Casualty InsuranceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal63 7210 Fleet 15.12 1.07% $4,384 $0 $4,384 $421 $4,80464 7300 Computer Replacement 0.25 0.02% 72 0 72 7 7965 7400 Equipment Replacement 0.75 0.05% 217 0 217 21 23866 7500 Facility Renovation & Replace 1.70 0.12% 493 0 493 47 54069 9000 External 6.29 0.44% 1,824 0 1,824 175 1,999Subtotal1,419.15 100.00% 411,441 0 411,441 39,501 450,942Direct Bills00Total$411,441 $450,942Basis Units: FTE'sSource: MGT of America, Inc.Page 178 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Property Premiums AllocationsDept:13 7110 Property & Casualty InsuranceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal11 315 PW Support Services 100 100.00% $1,275,224 $0 $1,275,224 $122,429 $1,397,653Subtotal100 100.00% 1,275,224 0 1,275,224 122,429 1,397,653Direct Bills00Total$1,275,224 $1,397,653Basis Units: 100% to FacilitiesSource: MGT of America, Inc.Page 179 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Airport Premiums AllocationsDept:13 7110 Property & Casualty InsuranceDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal41 2700 Airport 100 100.00% $7,505 $0 $7,505 $720 $8,225Subtotal100 100.00% 7,505 0 7,505 720 8,225Direct Bills00Total$7,505 $8,225Basis Units: 100% to AirportSource: MGT of America, Inc.Page 180 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:13 7110 Property & Casualty InsuranceDepartment Workers Comp PremiumsLiability PremiumsProperty PremiumsAirport PremiumsTotal3 110 City Manager $4,549 $4,131 $0 $0 $8,6804 115 City Clerk 0 1,271 0 0 1,2715 120 Communications 0 4,051 0 0 4,0517 130 City Attorney 0 7,849 0 0 7,8498 180 Human Resources 350 7,747 0 0 8,0979 185 Finance 1,400 12,869 0 0 14,26910 190 Information Technology 700 12,313 0 0 13,01311 315 PW Support Services 19,946 5,109 1,397,653 0 1,422,70813 7110 Property & Casualty Insurance 0 953 0 0 95315 620 CVB 0 5,507 0 0 5,50716 135 Municipal Court 0 6,714 0 0 6,71417 140 Energy Strategy / Elect Util Dev 0 3,892 0 0 3,89218 255 Police 74,535 92,432 0 0 166,96619 260 Fire 22,395 39,297 0 0 61,69221 310 PW Transporation 0 159 0 0 15923 385 Community Planning & Sustainabil0 4,045 0 0 4,04525 410 Human Services 3,149 9,504 0 0 12,65326 505 Library 0 477 0 0 47727 510 Arts 0 953 0 0 95328 515 Parks & Recreation 0 11,598 0 0 11,59829 555 Open Space & Mountain Parks 0 404 0 0 40431 1150 Community Housing Asst Program0 1,611 0 0 1,61132 1200 Library 4,199 23,527 0 0 27,726 35 2120 Planning & Development Services700 27,117 0 0 27,81736 2140 Affordable Housing Fund 0 2,027 0 0 2,02737 2180 .25 Cent Sales Tax 0 10,683 0 0 10,68338 2300 Recreation Activity 33,243 18,344 0 0 51,58739 2400 Climate Action Plan Tax 0 1,668 0 0 1,66840 2500 Open Space 34,293 37,031 0 0 71,32441 2700 Airport 0 381 0 8,225 8,60642 2800 Transportation 0 22,335 0 0 22,33543 2810 Transportation Development 0 64 0 0 6447 2910 CommDvlpmnt Block Grnt (CDBG0 699 0 0 69948 2920 HOME 0 397 0 0 39749 3300 Permanent Parks & Recreation 0 2,701 0 0 2,70153 6100 Water Utility 0 24,369 0 0 24,36954 6200 Sewer Utility 0 18,827 0 0 18,82755 6300 Flood 0 9,923 0 0 9,92356 6400 DCD-CAGID 0 7,988 0 0 7,98857 6500 UHC-UHGID 0 1,281 0 0 1,28160 7100 Telecommunications 0 397 0 0 397MGT of America, Inc.Page 181 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:13 7110 Property & Casualty InsuranceDepartment Workers Comp PremiumsLiability PremiumsProperty PremiumsAirport PremiumsTotal61 7120 Worker Compensation Insurance $0 $636 $0 $0 $63663 7210 Fleet 0 4,804 0 0 4,80464 7300 Computer Replacement 0 79 0 0 7965 7400 Equipment Replacement 0 238 0 0 23866 7500 Facility Renovation & Replace 0 540 0 0 54069 9000 External 0 1,999 0 0 1,999Total$199,459 $450,942 $1,397,653 $8,225 $2,056,2791100-951-95111002-720510 Unemployement & Volunteer Insurance Nature and Extent of Services The Unemployment and Volunteer Insurance Department serves to accumulate the costs for Unemployment and Volunteer Insurance Costs. This Departments costs are distributed by the following functions: Unemployment & Volunteer Ins - Costs are allocated based on the number of Unemployment Claims.  MGT of America, Inc.Page 182 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/20161100-951-95111002-720510 Unemployement & Volunteer Insurance Nature and Extent of Services The Unemployment and Volunteer Insurance Department serves to accumulate the costs for Unemployment and Volunteer Insurance Costs. This Departments costs are distributed by the following functions: Unemployment & Volunteer Ins - Costs are allocated based on the number of Unemployment Claims.  MGT of America, Inc.Page 183 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016A. Department CostsDept:14 1100-951-95111002-720510 Unemploy & Vol InsDescription Amount General AdminUnemployment & Vol InsPersonnel CostsSalaries S 000 Salary % Split.00% .00%Benefits S 0 0 0Subtotal - Personnel Costs 0 0 0Services & Supplies CostInsurance Purchased Services P 107,000 0 107,000Subtotal - Services & Supplies 107,000 0 107,000Department Cost Total107,000 0 107,000Adjustments to CostSubtotal - Adjustments 0 0 0Total Costs After Adjustments107,000 0 107,000General Admin Distribution 0 0Grand Total$107,000 $107,000MGT of America, Inc.Page 184 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016B. Incoming Costs - (Default Spread Expense%)Dept:14 1100-951-95111002-720510 Unemploy & Vol InsDepartment First IncomingSecond IncomingUnemployment & Vol Ins7 Attorney - General Fund $1,402 $0 $1,402Subtotal - 130 City Attorney 1,402 0 1,4023 City Manager, Fiscal 599 0 599Subtotal - 110 City Manager 599 0 5999 Financial Reporting 712 0 7129 Budget 579 0 5799 Purchasing 240 0 240Subtotal - 185 Finance 1,530 0 1,530Total Incoming3,531 0 3,531C. Total Allocated$110,531 $110,531100.00%MGT of America, Inc.Page 185 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Unemployment & Vol Ins AllocationsDept:14 1100-951-95111002-720510 Unemploy & Vol InsDepartment Units Allocation PercentFirst AllocationDirect Billed Department AllocationSecond AllocationTotal5 120 Communications 1 1.18% $1,259 $0 $1,259 $42 $1,3008 180 Human Resources 1 1.18% 1,259 0 1,259 42 1,3009 185 Finance 1 1.18% 1,259 0 1,259 42 1,30010 190 Information Technology 1 1.18% 1,259 0 1,259 42 1,30018 255 Police 5 5.88% 6,294 0 6,294 208 6,50223 385 Community Planning & Sustainabil3 3.53% 3,776 0 3,776 125 3,90124 405 Housing 2 2.35% 2,518 0 2,518 83 2,60125 410 Human Services 6 7.06% 7,553 0 7,553 249 7,80232 1200 Library 5 5.88% 6,294 0 6,294 208 6,50238 2300 Recreation Activity 18 21.18% 22,659 0 22,659 748 23,40740 2500 Open Space 30 35.29% 37,765 0 37,765 1,246 39,01142 2800 Transportation 7 8.24% 8,812 0 8,812 291 9,10353 6100 Water Utility 5 5.88% 6,294 0 6,294 208 6,502Subtotal85 100.00% 107,000 0 107,000 3,531 110,531Direct Bills00Total$107,000 $110,531Basis Units: # of Unemployment ClaimsSource: MGT of America, Inc.Page 186 of 187 City of Boulder, ColoradoFull Cost Allocation Plan Budgeted 20165/31/2016Allocation SummaryDept:14 1100-951-95111002-720510 Unemploy & Vol InsDepartment Unemployment & Vol InsTotal5 120 Communications $1,300 $1,3008 180 Human Resources 1,300 1,3009 185 Finance 1,300 1,30010 190 Information Technology 1,300 1,30018 255 Police 6,502 6,50223 385 Community Planning & Sustainabil3,901 3,90124 405 Housing 2,601 2,60125 410 Human Services 7,802 7,80232 1200 Library 6,502 6,50238 2300 Recreation Activity 23,407 23,40740 2500 Open Space 39,011 39,01142 2800 Transportation 9,103 9,10353 6100 Water Utility 6,502 6,502Total$110,531 $110,531MGT of America, Inc.Page 187 of 187 MEMORANDUM TO: Open Space Board of Trustees FROM: Susan Richstone, Deputy Director, Planning, Housing & Sustainability (PH&S) Lesli Ellis, Comprehensive Planning Manager, PH&S Jean Gatza, Senior Planner, PH&S Caitlin Zacharias, Planner I, PH&S Tracy Winfree, Director, Open Space and Mountain Parks (OSMP) Don Damico, Ecological Systems Supervisor, OSMP Mark Gershman, Environmental Planning Supervisor, OSMP DATE: August 10, 2016 SUBJECT: Boulder Valley Comprehensive Plan Update (BVCP) on Initial Policy Edits to Natural Environment Chapter and on CU South Site Suitability assessment process ________________________________________________________________________ PURPOSE The purpose of this update is to provide a briefing to the Open Space Board of Trustees (OSBT) on the status of the Boulder Valley Comprehensive Plan (BVCP) Major Update, including the overall project schedule (Attachment A), initial draft policies for the Natural Environment chapter of the plan (Attachment B), and an update on the CU South project, specifically the process of evaluating the site for a land use designation change. Outcomes of the site suitability analysis of the CU South property will be shared with the Board in September when the Board formally reviews the open space elements of the BVCP and makes recommendations to Planning Board and City Council concerning any open space - related changes. Feedback on the Natural Environment policies will be used to create a final draft to be shared for community feedback in August, and then refined for formal recommendation by the OSBT on Sept. 14 and approval at the Planning Board’s Sept. 15 meeting (City Council will consider initial changes Nov. 1). This is one of multiple chapters and sections of the plan. Relevant other sections of the plan will be shared with the Board at the Sept. 14 meeting, including the Trails Map, and any proposed changes to open space land use designations. BACKGROUND The BVCP is the community’s plan for the future. Its policies are intended to guide decisions about growth management, development, preservation, environmental protection, economic development, affordable housing, culture and the arts, urban design, neighborhood character and transportation. The Land Use and Area I, II, III Maps define the desired land-use pattern and location, type, and intensity of development. Despite its 15-year horizon, the BVCP is updated every five years to respond to changed circumstances or evolving community needs and priorities. There is an interdepartmental city/county planning team serving as the project team for the review. Project Timeline The BVCP update has four phases, each with extensive community dialogue and engagement. The webpage for the project is: www.bouldervalleycompplan.net, which also AGENDA ITEM 4a PAGE 1 includes a link to the 2010 plan and maps. Attachment A includes the project timeline and schedule. The four phases are: Phase 1—Foundations and Community Engagement Plan (completed) Phase 2—Issues Scoping with Community (completed)  Phase 3—Analyze and Update Plan Policies and Maps (summer-fall 2016) Phase 4—Prepare Draft Plan for Adoption, Extend IGA (fall 2016/early 2017) Currently, Phase 3—Scenarios, Plan Analysis, and Updated Policies and Maps are in progress. As with the first two phases, Phase 3 allows for multiple opportunities for community engagement. As part of the phase, the project team and consultants are working with the community to create land use and policy scenarios/options that will be discussed and analyzed through the fall. The options will address topics identified by the community and leaders as needing more focus during this update such as improved balancing of jobs and housing, achieving affordable and diverse housing, achieving climate commitment and resilience goals, and others. Next is Phase 4—Draft Plan and IGA (Fall 2016). Phase 4 will synthesize all the previous phase deliverables into a draft plan for consideration/adoption, again with opportunities for public review and engagement. Additionally, the “Comprehensive Development Plan Intergovernmental Agreement” (IGA) between the city and county (valid through Dec. 31, 2017) will need to be updated. Policy Integration for Natural Environment The project team has been working across city and county departments to ensure the updated BVCP Natural Environment policies align better with master plans and to identify emerging areas of work. An annotated outline of initial proposed policy updates was shared with the Planning Board and City Council in May 2016. Building from that outline, Attachment B includes draft recommended policy updates for the Natural Environment chapter. The changes reflect policy direction from city and county approved master plans and policies and reflect work ahead to develop or revise master plans (e.g., Integrated Pest Management, Urban Forest Strategic Plan, Climate Commitment, and upcoming Open Space and Mountain Parks Master Plan). Most of the draft policies are included for clarification. Soil sequestration and climate change preparation are new policies proposed. The draft chapter includes temporary endnotes intended to explain the origin of the proposed changes. All policies will be renumbered as needed for the final draft. Emerging themes for consideration related to the natural environment that have been identified by staff and policy makers but are not in the draft include:  ideas around enhanced capabilities to monitor the health and function of ecological systems that are being affected by climate change  addressing “green infrastructure” in a more coordinated way within the Boulder Valley (e.g., urban ecosystems management approach)  coordinated research  additional emerging topic areas such as urban heat islands, wildfire, groundwater, and hillsides These topics are recommended to be addressed, as appropriate, at a later time. AGENDA ITEM 4a PAGE 2 CU South Land Use Designation The University of Colorado Boulder (CU-Boulder) owns a 316-acre parcel of land south of Boulder that is commonly called "CU South" or "CU-Boulder South." The property is in unincorporated Boulder County, and while the university does not have a plan to develop the property at this time, it is interested in future annexation by the City of Boulder and development of a portion of the property. Currently, the property has three land use designations, which can be seen on the map: Low Density Residential (LR), Medium Density Residential (MR) and Open Space-Other (OS-O.) During previous updates to the BVCP, the city decided not to consider changing the land use designations of the site until after completing the South Boulder Creek Flood Mitigation Study. In August 2015, City Council accepted the South Boulder Creek Flood Mitigation Plan, which includes regional detention of flood water upstream of U.S. 36 on the CU South campus and along Colorado Department of Transportation right of way. The approval of the mitigation plan initiated a process for CU- Boulder and the city to begin evaluating the property’s land use designations and discuss potential annexation as part of the BVCP update. The city is currently working with consultants (Biohabitats and Fox Tuttle) to prepare a suitability analysis that, along with input, will inform proposed land use changes in the BVCP update. City staff is also working with city and county officials and boards, CU-Boulder, and other agencies such as the Colorado Department of Transportation. The community will be invited to review findings from the suitability studies and share input in September. The site suitability analysis will address conditions related to plant and animal habitat, ecological function, adjacent uses and context, flood and drainage, and transportation access, among other topics. A second stage of analysis will address potential uses of the site and utilities and service analysis. Both studies will be used when considering changes to BVCP land use designations later this year City staff will share results from the suitability analysis with OSBT at its Sept. 14 meeting and will host a public event later in September. The project webpage is: https://bouldercolorado.gov/bvcp/cu-south NEXT STEPS Aug. 29, 2016 Joint Board and Commission meeting to review policy integration and land use and policy scenarios Sept. 14, 2016 OSBT review of proposed changes to trails, planning area and land use maps, policy updates affecting open space (e.g., Natural Environment section), CU South site suitability findings Sept. 15, 2016 Planning Board initial opportunity to approve policy updates (i.e., Natural Environment section and others) AGENDA ITEM 4a PAGE 3 Nov. 1, 2016 City Council initial opportunity to approve policy integration updates Nov.-Dec. tbd Boulder County Planning Commission and Board of County Commissioners opportunity to review and approve policy integration updates ATTACHMENTS: A. BVCP Work Plan and Community Engagement Plan B. Natural Environment Policy Updates (clean version, redline version) AGENDA ITEM 4a PAGE 4 Detailed Schedule for Phases 3 and 4 and Approval Process Updated - July 28, 2016 2016 2017 July Aug Sept Oct Nov Dec Jan Feb Track and Deliverable Public Land Use Requests (Approvals - Aug. to Oct.) A - Two Body Review Naropa (#1) South Boulder properties (385 Broadway #3, Table Mesa #12, Stanford, #13) B - Four Body Review 3261 3rd St (#25) 2801 Jay Road (#29) Twin Lakes (#35, 36) Policy Updates and Integration (Approvals - Sept./Oct.) Introduction and core values chapter update Policy edits to sections 3, 4, 5, 6, 8, 9 Land Use Map Description edits Amendment Procedures clarification and edits Urban Services Criteria edits Trails and open space map changes Add resilience strategies to sec. 3-9 CU South Land Use Change (Approvals Feb.) Field Analysis/Site Suitability Study Additional analysis and land use recommendations Annexation agreement recommendations Focus Areas: Land Use Scenarios, policies for housing, jobs, design, etc. (SS Nov., Approvals Feb.) Land Use Scenarios Built environment and community benefit policies (sec. 2) Land use map changes from scenarios Housing edits and updates (sec. 7) Additional climate or resilience policies Policies and principles related to BCH (Alpine-Balsam site) Subcommunities/Area Plans Implementation chapter of plan Suggested priorities for subcommunity or area planning 3-Land Use Request Analysis, Policy Updates, Focus Areas: Land Use 4-Draft Plan and IGA Analysis Analysis Report/ Memo Report/Memo Joint Boards/ open house online info 8/29 Initial Draft Revised Draft Approval Draft Analysis and field work public meeting (combined w/ South properties) Survey (tent) localized public events Prepare Scenarios and Analysis and Draft Policies Study - 7/28 CC PB Hearing - 9/15 PC/BOCC - Hearing TBD Nov-Dec PB /CC PB/CC - Hearing on 10/13 PB decision 10/13 PB/CC - Hearing on 10/13 PB decision 10/13 PB /CC open house 8/8 Initial findings Initial findings PC /BOCC PC/BOCC Hearing Initial Draft OSBT 8/10 Recommendation PB /CC PB /CC Joint SS on 11/10 County later in Nov. Scenarios, draft policies and analysis public event online info OSBT 9/14 Report Joint SS on 11/10 County later in Nov. Joint SS on 11/10 County later in Nov. carry forward work from listening sessions and fall survey Policy directions from scenarios; map changes, incl. CU South Reorganized chapters with approvals from Sept. Metrics Glossary Action Plan Initial draft plan open house and online Adoption draft plan Draft IGA with questions Recommendations Synthesizing PB Hearings Feb. TBD PC /BOCC PB /CC PB /CC PB /CC PB pop ups CC PB CC CC CC CC decision on 11/1 CC decision on 11/1 CC approval 11/1 BOCC PC Decision 9/21 Decision 9/27 OSBT open house 8/25 PB 8/10 PC /BOCC PC /BOCC PC /BOCC 9/14 OSBT Briefing TBD 8/25 PB Survey (tent) Scenarios and draft policies ATTACHMENT A AGENDA ITEM 4a PAGE 5 .This page is intentionally left blank.AGENDA ITEM 4a PAGE 6 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-1 3.Natural Environmenti Proposed new section title: Environmentally Sustainable Community. This may be combined with other policies around energy and climate in addition to agriculture and food policies relating to land and environment. The natural environment that characterizes the Boulder Valley is a critical asset that must be preserved and protected. It is the framework within which growth and development take place Within the Boulder Valley’s complex ecological system, Human economic, built environment and community systems are inextricably linked with the Boulder Valley’s complex ecological system, the region and the world. The climate of the Boulder Valley has dried over the past three decades, and the potential for further changes and intensified weather events prescribe the need for the city and county to proactively consider intervention and investment in natural resources (e.g. urban forestry or natural hazard mitigation) to reduce risk. Boulder has been at the forefront of environmental protection and preservation for many years. The predominant amount of natural land protected by the city and county contributes to the high quality of life for residents. The community’s historic and on- going emphasis on clean air and water has resulted in significant progress toward a sustainable, resilient and healthy urban environment. The city places strong emphasis on being a leader and role model to other communities for its exemplary environmental protection practices and accomplishments. The city will continue to implement state of the art environmental policies both community wide and within the city government organization to further environmental sustainability goals. The policies in this section support the following city and county goals related to the conservation and preservation of land, water, air resources and pollution prevention and resilience: Native Ecosystems and Biodiversity Urban Environmental Quality Geologic Resources and Natural Hazards Water and Air Quality 3.01 Incorporating Ecological Systems into Planning The city and county will approach planning and policy decisions in the Boulder Valley through an ecosystem framework in which natural regions like airsheds and watersheds are considered and incorporated into planning. 3.02 Adaptive Management Approach The city will employ an adaptive management approach to resource protection and enhancement. An adaptive management approach involves ongoing monitoring of resource conditions, ATTACHMENT B AGENDA ITEM 4a PAGE 7 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-2 assessment of the effectiveness of management actions, revision of management actions based on new information from research, and learning from experience what works and what does not. Native Ecosystems and Biodiversity 3.03 Natural Ecosystems The city and county will protect and restore native ecosystems on public and private lands through land use planning, development review, conservation easements, acquisition and public land management practices. The enhancement of biological diversity through the protection of habitat for federal endangered and threatened species and state, as well as county critical wildlife habitats/migration corridors, environmental conservation areas, high biodiversity areas, rare plant areas, and significant natural communities and local species of concernii will be emphasized. Degraded habitat may be restored and selected extirpated species may be reintroduced as a means of enhancing native flora and fauna in the Boulder Valley. 3.04 Ecosystem Connections and Buffers The city and county recognize the importance of preserving large areas of unfragmented habitat in supporting the biodiversity of its natural lands and viable habitat for native species. The city and county will work together to preserve, enhance, restore and maintain lands critical for providing ecosystem connections and buffers for joining significant ecosystems. Urban areas also are important for supporting biodiversity and maintaining wildlife habitat. Efforts should be made to best use and manage public lands to optimize the quality and quantity of natural habitat and provide connections and corridors within the urban built environment between natural lands to support movement of native organisms. The city and county recognize the importance of buffers to mitigate the effects of urban and intensive land uses and human activity upon natural areas and where practicable will work together to establish and maintain buffers between areas of urban development and high levels of human activity and those with significant ecological value. iii 3.05 Maintain and Restore Natural Disturbance and Ecological Processes Recognizing that ecological processes, such as wildfire and flooding, are integral to the productivity and health of natural ecosystems, the city and county will work to ensure that, when appropriate precautions have been taken for human safety and welfare, ecological processes will be maintained or mimicked in management of natural lands. 3.06 Wetland and Riparian Protection Natural and human-made wetlands and riparian areas are valuable for their ecological and, where appropriate, recreational functions, including their ability to enhance water and air quality. Wetlands and riparian areas also function as important wildlife habitat, especially for rare, threatened and endangered plants, fish and wildlife. The city and county will continue to develop programs to protect and enhance wetlands and riparian areas in the Boulder Valley. The city will strive for no net loss of wetlands and riparian areas by discouraging their destruction or requiring the creation and restoration of wetland and riparian areas in the rare cases when development is permitted and the filling of wetlands or destruction of riparian areas cannot be avoided. AGENDA ITEM 4a PAGE 8 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-3 3.07 Invasive Species Management The city and county will promote efforts, both public and private, to prevent the introduction or growth of invasive (and non-native) plant and animal species and seek to prevent their spread. High priority will be given to managing invasive species that have, or potentially could have, a substantial impact on city and county resources. Management of both non-native and non-local native species will be based on weighing impacts vs. benefits that includes documented threats to species of concern, specific to each site, acknowledging that some non-native species may have become naturalized. Management decisions should also take into account changing species composition due to climate change and other human impacts, as well as the potential benefit and ecosystem services that are provided by each organism, based on the best available science.iv 3.08 Public Access to Public Lands Certain city and county-owned or managed lands provide a means for educating users on the importance of the natural environment. Public lands may include areas for recreation, preservation of agricultural use, unique natural features, and wildlife and plant habitat. Public access to natural lands will be provided for, except where closure is necessary to protect areas from unacceptable degradation or impacts to agriculture, habitat or wildlife, for public safety, or limits on access necessary to preserve the quality of the visitor experience. New Policy: Climate Change Preparation and Adaptation To prepare open space lands and natural areas for climate change, the city and county will consider allowing or facilitating ecosystems’ transition to new states in some sites and increase the stability and resiliency of the natural environment elsewhere The city and county will measure biological indicators to identify high risk species for monitoring and/or relocations, and conduct restoration projects using arid-adapted ecotypes or species in restoration activities. The city and county will also face changes to conditions affecting visitors’ experiences on open space, including safety and satisfaction in the context of climate change which will be integrated as appropriate into the Open Space and Mountain Parks Master Plan.v Urban Environmental Quality 3.09 Management of Wildlife‐Human Conflicts The city recognizes the intrinsic value of wildlife in both the urban and rural setting. The city will promote wildlife and land use management practices to minimize conflicts with residents and urban land uses while identifying, preserving and restoring appropriate habitat for wildlife species in the urban area. When a wildlife species is determined to be a nuisance or a public health hazard, a full range of alternative wildlife and land use management techniques will be considered by the city and county in order to mitigate the problem in a manner that is humane, effective, economical and ecologically responsible. 3.10 Urban Environmental Quality To the extent possible, the city and county will seek to protect the environmental quality of areas under significant human influence such as agricultural and urban lands and will balance human needs and public safety with environmental protection. The city will develop community wide programs and standards for new development and redevelopment to mitigate environmental impacts to the extent possible and seek opportunities to improve urban environmental quality when practicable.vi AGENDA ITEM 4a PAGE 9 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-4 3.11 Urban Forests The city will support, promote and, in some cases, regulate the protection of healthy existing trees and the long term health and vitality of the urban forest in the planning and design of public improvements and private development. Urban canopy plays an important role in ameliorating the role of climate change. The city will develop an Urban Canopy Master Plan to guide short and long term urban forest management.vii 3.12 Water Conservation The city and county will promote the conservation of water resources through water quality protection, public education, monitoring and policies that promote appropriate water usage. The city will endeavor to minimize water waste and reduce water use during peak demand periods. New development and redevelopment designed to conserve water will be encouraged. 3.13 Integrated Pest Management The city and county will encourage efforts to reduce the use of pesticides and synthetic, inorganic fertilizers. In its own practices, the city and county will carefully consider when pest management actions are necessary and focus on creating healthy and thriving ecosystems to lower pest pressure by natural processes. When pest management is necessary, the city commits to the use of ecologically-based integrated pest management principles, which emphasizes the selection of the most environmentally sound approach to pest management and the overall goal of reducing or eliminating the dependence on chemical pest-control strategies. When public or environmental health risks are identified, the city will balance the impacts and risks to the residents and the environment when choosing management measures.viii New Policy: Soil Carbon Sequestration The city recognizes that soil sequestration has a range of potential benefits, including water retention, soil health, and stabilization. The city and county will consider soil sequestration strategies, including land management practices that may be used to sequester carbon out of the atmosphere, and explore opportunities to incentivize carbon sequestration.ix Geologic Resources and Natural Hazards 3.14 Unique Geological Features Due to its location at the interface of the Great Plains and the Rocky Mountains, Boulder Valley has a number of significant or unique geological and paleontological features. The city and county will attempt to protect these features from alteration or destruction through a variety of means, such as public acquisition, public land management, land use planning and regulation, and density transfer within a particular site. 3.15 Mineral Deposits Deposits of sand, gravel, coal and similar finite resource areas will be delineated and managed according to state and federal laws. The use of mineral deposits and other non-renewable resources will be evaluated considering the need for these resources and other community values and priorities such as natural and cultural resource protection, community and environmental health, and carbon emission reduction. The city and county will work together to acquire mineral rights as appropriate.x AGENDA ITEM 4a PAGE 10 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-5 3.16 Hazardous Areas Hazardous areas that present danger to life and property from flood, forest fire, steep slopes, erosion, unstable soil, subsidence or similar geological development constraints will be delineated, and development in such areas will be carefully controlled or prohibited. 3.17 Hillside Protection Hillside and ridge-line development will be carried out in a manner that, to the extent possible, avoids both negative environmental consequences to the immediate and surrounding area and the degradation of views and vistas from and of public areas. Due to the risk of earth movement and/or mud slides under adverse weather conditions, special attention needs to be paid to soil types and underlying geological strata during planning, design and construction of any development on or at the base of hillsides.xi 3.18 Wildfire Protection and Management The city and county will require on-site and off-site measures to guard against the danger of fire in developments adjacent to natural lands and consistent with forest and grassland ecosystem management principles and practices. Recognizing that fire is a widely accepted means of managing ecosystems, the city and county will integrate ecosystem management principles with wildfire hazard mitigation planning and urban design. 3.19 Preservation of Floodplains Undeveloped floodplains will be preserved or restored where possible through public land acquisition of high hazard properties, private land dedication and multiple program coordination. Comprehensive planning and management of floodplain lands will promote the preservation of natural and beneficial functions of floodplains whenever possible. 3.20 Flood Management The city and county will protect the public and property from the impacts of flooding in a timely and cost-effective manner while balancing community interests with public safety needs. The city and county will manage the potential for floods by implementing the following guiding principles: a) Preserve floodplains b) Be prepared for floods c) Help people protect themselves from flood hazards d) Prevent unwise uses and adverse impacts in the floodplain e) Seek to accommodate floods, not control them. The city seeks to manage flood recovery by protecting critical facilities in the 500-year floodplain and implementing multi hazard mitigation and flood response and recovery plans. 3.21 Non‐Structural Approach The city and county will seek to preserve the natural and beneficial functions of floodplains by emphasizing and balancing the use of non-structural measures with structural mitigation. Where drainageway improvements are proposed, a non-structural approach should be applied wherever possible to preserve the natural values of local waterways while balancing private property interests and associated cost to the city. 3.22 Protection of High Hazard Areas The city will prevent redevelopment of significantly flood-damaged properties in high hazard areas. The city will prepare a plan for property acquisition and other forms of mitigation for AGENDA ITEM 4a PAGE 11 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-6 flood-damaged and undeveloped land in high hazard flood areas. Undeveloped high hazard flood areas will be retained in their natural state whenever possible. Compatible uses of riparian corridors, such as natural ecosystems, wildlife habitat and wetlands will be encouraged wherever appropriate. Trails or other open recreational facilities may be feasible in certain areas. 3.23 Larger Flooding Events The city recognizes that floods larger then the 100-year event will occur resulting in greater risks and flood damage that will affect even improvements constructed with standard flood protection measures. The city will seek to better understand the impact of larger flood events and consider necessary floodplain management strategies including the protection of critical facilities. Water and Air Quality 3.24 Protection of Water Quality Water quality is a critical health, economic and aesthetic concern. The city and county will protect, maintain and improve water quality within the Boulder Creek watershed as a necessary component of existing ecosystems and as a critical resource for the human community. The city and county will seek to reduce point and nonpoint sources of pollutants, protect and restore natural water system, and conserve water resources. Special emphasis will be placed on regional efforts such as watershed planning and priority will be placed on pollution prevention over treatment. 3.25 Water Resource Planning and Acquisition Water resource planning efforts will be regional in nature and incorporate the goals of water quality protection, and surface and ground water conservation. The city will continue to obtain additional municipal water supplies to insure adequate drinking water, maintain instream flows and preserve agricultural uses. The city will seek to minimize or mitigate the environmental, agricultural and economic impacts to other jurisdictions in its acquisition of additional municipal water supply to further the goals of maintaining instream flows and preventing the permanent removal of land from agricultural production elsewhere in the state. 3.26 Drinking Water The city and county will continually seek to improve the quality of drinking water and work with other water and land use interests as needed to assure the integrity and quality of its drinking water supplies. The city and county will employ a system-wide approach to protect drinking water quality from sources waters to the water treatment plant and throughout the water distribution system. 3.27 Minimum Flow Program The city will pursue expansion of the existing in-stream flow program consistent with applicable law and manage stream flows to protect riparian and aquatic ecosystems within the Boulder Creek watershed. 3.28 Surface and Ground Water Surface and groundwater resources will be managed to prevent their degradation and to protect and enhance aquatic, wetland and riparian ecosystems. Land use and development planning and public land management practices will consider the interdependency of surface and groundwater AGENDA ITEM 4a PAGE 12 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-7 and potential impacts to these resources from pollutant sources, changes in hydrology, and dewatering activities. 3.29 Wastewater The city will pursue sustainable wastewater treatment processes to achieve water quality improvements with greater energy efficiency and minimal chemical use. Pollution prevention and proactive maintenance strategies will be incorporated in wastewater collection system management. The county will discourage the installation of private on-site wastewater systems where municipal collection systems are available or where a potential pollution or health hazard would be created. 3.30 Protection of Air Quality Air quality is a critical health, economic and aesthetic concern. The city and county will seek to reduce stationary and mobile source emissions of pollutants. Special emphasis will be placed on local and regional efforts to reduce pollutants, which cause adverse health effects and impair visibility. Potential New Resilience Strategies The HR&A report provides the following framing and policy suggestions: The city and county recognize natural environment investments contribute toward resilience by reducing risk and promoting stability. Additionally, urban forestry, tree planting, natural hazard mitigation, improvement of air quality, added recreational activities, and storm water mitigation activities have co-benefits. Policy directions about coordinated approach, vulnerable populations and resident involvement  are suggested in HR&A Report and will need further review over coming weeks.   ENDNOTES i The changes to this chapter reflect work since the 2010 Plan including:    The city currently is working on updates to its Integrated Pest Management policy, an Urban  Forest Strategic Plan, the Resilience Strategy, and draft Climate Commitment.   The city adopted the Bee Safe Resolution (2015) banning the use of neonicitinoids on city  property and a Bear Protection Ordinance to secure waste from bears (2014).  The county  adopted a resolution to reduce and eliminate pesticide use to protect both people and  pollinators (2015).   Boulder County adopted the Environmental Resources Element of the Boulder County  Comprehensive Plan (2015) and is currently working on policy related to Genetically Modified  Organisms in the county.     The city will be developing an Open Space Master Plan (2017).   Boulder County is analyzing on how to address local oil and gas regulations, and looking at  potential policy updates to better align the Fourmile Canyon Creek Watershed Master Plan  (2015), Boulder Creek Watershed Master Plan (Urban Drainage and Flood Control District, 2015),  and Consortium of Cities Water Stewardship Task Force Final Report (2013).   HR&A’s Recommendations for Resilience Integration (2016)  ii North Trail Study process clarification and better integration with Boulder County Comprehensive Plan.   AGENDA ITEM 4a PAGE 13 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-8 iii The city and county recognize an increasing number of urban ecosystem challenges that can be  addressed by buffering.  This new language is intended to provide clarification and reflects increasing  practice, but could also go under emerging issues.    iv Clarification of how city and county are programmatically operating – learning from best practices about  an ecosystems management approach.   v From city’s Climate Commitment document.  vi Clarification to existing policy.  vii City is in process of developing an Urban Canopy Master Plan.  viii Change reflects decades of learning and best practices to integrate Integrated Pest Management into  an ecological approach to land management.   ix City and county are exploring soil carbon sequestration.  Also requested by public.   x Attempting to clarify that intent of the policy is to balance relevant community values with the use of  mineral deposit.   xi Recommended after 2013 flood experience.  AGENDA ITEM 4a PAGE 14 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-1 3. Natural Environmenti (Redlined Version) Proposed new section title: Environmentally Sustainable Community. This may be combined with other policies around energy and climate in addition to agriculture and food policies relating to land and environment. The natural environment that characterizes the Boulder Valley is a critical asset that must be preserved and protected. It is the framework within which growth and development take place Within the Boulder Valley’s complex ecological system, Human economic, built environment and community systems are inextricably linked with the Boulder Valley’s complex ecological system, the region and the world. The climate of the Boulder Valley has dried over the past three decades, and the potential for further changes and intensified weather events prescribe the need for the city and county to proactively consider intervention and investment in natural resources (e.g. urban forestry or natural hazard mitigation) to reduce risk. The natural environment that characterizes the Boulder Valley is a critical asset that must be preserved and protected. It is the framework within which growth and development take place. The city and county recognize that the Boulder Valley is a complex ecological system and that there are inextricable links among our natural environment, the economy, the built environment and community livability. The Boulder Valley is an open system in that our natural and human systems are connected to the region as well as to the entire world. The city and county acknowledge that regional and global changes can have a profound effect on the local environment and that the local economy and built environment can have adverse impacts on natural systems beyond the Boulder Valley. Boulder has been at the forefront of environmental protection and preservation for many years. The predominantvast amount of natural land protected by the city and county contributes to the high quality of life for residents. The community’s historic and on- going emphasis on clean air and water has resulted in significant progress toward a sustainable, resilient and healthy urban environment. The city places strong emphasis on being a leader and role model to other communities for its exemplary environmental protection practices and accomplishments. The city will continue to develop and implement state of the art environmental policies both community wide and within the city government organization to further its environmental sustainability goals. The policies in this section support the following city and county goals related to the conservation and preservation of land, water, air resources and pollution prevention and resilience: Native Ecosystems and Biodiversity and Native Ecosystems Urban Environmental Quality Geologic Resources and Natural Hazards AGENDA ITEM 4a PAGE 15 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-2  Water and Air Quality 3.01 Incorporating Ecological Systems into Planning The city and county will approach planning and policy decisions in the Boulder Valley through an ecosystem framework in which natural regions like airsheds and watersheds are considered and incorporated into planning. 3.02 Adaptive Management Approach The city will employ an adaptive management approach to resource protection and enhancement. An adaptive management approach involves ongoing monitoring of resource conditions, assessment of the effectiveness of management actions, revision of management actions based on new information from research, and learning from experience what works and what does not. Native Ecosystems and Biodiversity and Native Ecosystems 3.03 Natural Ecosystems The city and county will protect and restore significant native ecosystems on public and private lands through land use planning, development review, conservation easements, acquisition and public land management practices. The protection and enhancement of biological diversity through the protection of and habitat for federal endangered and threatened species and state, as well as county critical wildlife habitats/migration corridors, environmental conservation areas, high biodiversity areas, rare plant areas, and significant natural communities and local species of concernii will be emphasized. Degraded habitat may be restored and selected extirpated species may be reintroduced as a means of enhancing native flora and fauna in the Boulder Valley. 3.04 Ecosystem Connections and Buffers The city and county recognize the importance of preserving large areas of unfragmented habitat in supporting the biodiversity of its natural lands and viable habitat for native species. The city and county will work together to preserve, enhance, restore and maintain undeveloped lands critical for providing ecosystem connections and buffers for joining significant ecosystems. Urban areas also are important for supporting biodiversity and maintaining wildlife habitat. Efforts should be made to best use and manage public lands to optimize the quality and quantity of natural habitat and provide connections and corridors within the urban built environment between natural lands to support movement of native organisms. The city and county recognize the importance of buffers to mitigate the effects of urban and intensive land uses and human activity upon natural areas and where practicable will work together to establish and maintain buffers between areas of urban development and high levels of human activity and those with significant ecological value. iii 3.05 Maintain and Restore Natural Disturbance and Ecological Processes Recognizing that ecological processes, such as wildfire and flooding, are integral to the productivity and health of natural ecosystems, the city and county will work to ensure that, when appropriate precautions have been taken for human safety and welfare, ecological processes will be maintained or mimicked in management of natural lands. AGENDA ITEM 4a PAGE 16 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-3 3.06 Wetland and Riparian Protection Natural and human-made wetlands and riparian areas are valuable for their ecological and, where appropriate, recreational functions, including their ability to enhance water and air quality. Wetlands and riparian areas also function as important wildlife habitat, especially for rare, threatened and endangered plants, fish and wildlife. The city and county will continue to develop programs to protect and enhance wetlands and riparian areas in the Boulder Valley. The city will strive for no net loss of wetlands and riparian areas by discouraging their destruction or requiring the creation and restoration of wetland and riparian areas in the rare cases when development is permitted and the filling of wetlands or destruction of riparian areas cannot be avoided. 3.07 Invasive Species Management The city and county will promote efforts, both public and private, to prevent the introduction or growth culture of invasive (and non-native) plant and animal species and seek to preventcontrol their spread. High priority will be given to managing invasive species that have, or potentially could have, a substantial impact on city and county resources. Management of both non-native and non-local native species will be based on weighing impacts vs. benefits that includes documented threats to species of concern, specific to each site, acknowledging that some non- native species may have become naturalized. Management decisions should also take into account changing species composition due to climate change and other human impacts, as well as the potential benefit and ecosystem services that are provided by each organism, based on the best available science.iv 3.08 Public Access to Public Lands Certain city and county-owned or managed lands provide a means for educating users on the importance of the natural environment. Public lands may include areas for recreation, preservation of agricultural use, unique natural features, and wildlife and plant habitat. Public access to natural lands will be provided for, except where closure is necessary to protect areas from unacceptable degradation or impacts to agriculture, habitat or wildlife, for public safety, or limits on access necessary to preserve the quality of the visitor experience. New Policy: Climate Change Preparation and Adaptation To prepare open space lands and natural areas for climate change, the city and county will consider allowing or facilitating ecosystems’ transition to new states in some sites and increase the stability and resiliency of the natural environment elsewhere The city and county will, measure biological indicators to identify high risk species for monitoring and/or relocations, and conduct restoration projects using arid-adapted ecotypes or species in restoration activities. The city and county will also face changes to conditions affecting visitors’ experiences on open space, including safety and satisfaction in the context of climate change which will be integrated as appropriate into the Open Space and Mountain Parks Master Plan.v Urban Environmental Quality 3.09 Management of Wildlife‐Human Conflicts The city recognizes the intrinsic value of wildlife in both the urban and rural setting. The city will promote wildlife and land use management practices to minimize conflicts with residents and urban land uses while identifying, preserving and restoring appropriate habitat for wildlife species in the urban area. When a wildlife species is determined to be a nuisance or a public health AGENDA ITEM 4a PAGE 17 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-4 hazard, a full range of alternative wildlife and land use management techniques will be considered by the city and county in order to mitigate the problem in a manner that is humane, effective, economical and ecologically responsible. 3.10 Urban Environmental Quality To the extent possible, the city and county will seek to protect the environmental quality of areas under significant human influence such as agricultural and urban lands and will balance human needs and public safety with environmental protection. The city will develop community wide programs and standards for new development and redevelopment so that negativeto mitigate environmental impacts will be mitigatedto the extent possible and seek opportunities to improve urban environmental quality when practicable.vi and overall environmental quality of the urban environment will not worsen and may improve. 3.11 Urban Forests The city will support, promote and, in some cases, regulate the protection of healthy existing trees and the long term health and vitality of the urban forest in the planning and design of public improvements and private development. Urban canopy plays an important role in ameliorating the role of climate change. The city will develop an Urban Canopy Master Plan to guide short and long term urban forest management.vii encourage overall species diversity, native and low water demand tree species where appropriate. 3.12 Water Conservation The city and county will promote the conservation of water resources through water quality protection, public education, monitoring and policies that promote appropriate water usage. The city will endeavor to minimize water waste and reduce water use during peak demand periods. New development and redevelopment designed to conserve water will be encouraged. 3.13 Integrated Pest Management The city and county will encourage efforts to reduce the use of pesticides and synthetic, inorganic fertilizers. In its own practices, the city and county will carefully consider when pest management actions are necessary and focus on creating healthy and thriving ecosystems to lower pest pressure by natural processes. When pest management is necessary, the city commits to the use of ecologically-based integrated pest management principles, which emphasizes the selection of the most environmentally sound approach to pest management and the overall goal of reducing or eliminating the dependence on chemical pest-control strategies. When public or environmental health risks are identified, the city will balance the impacts and risks to the residents and the environment when choosing managementcontrol measures.viii New Policy: Soil Carbon Sequestration The city recognizes that soil sequestration has a range of potential benefits, including water retention, soil health, and stabilization. The city and county will consider soil sequestration strategies, including land management practices that may be used to sequester carbon out of the atmosphere, and explore opportunities to incentivize carbon sequestration.ix AGENDA ITEM 4a PAGE 18 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-5 Geologic Resources and Natural Hazards 3.14 Unique Geological Features Due to its location at the interface of the Great Plains and the Rocky Mountains, Boulder Valley has a number of significant or unique geological and paleontological features. The city and county will attempt to protect these features from alteration or destruction through a variety of means, such as public acquisition, public land management, land use planning and regulation, and density transfer within a particular site. 3.15 Mineral Deposits Deposits of sand, gravel, coal and similar finite resource areas will be delineated and managed according to state and federal laws. Mineral deposits and other non-renewable resources will be used with the greatest practical efficiency and the least possible disturbance to existing natural and cultural resources. The use of mineral deposits and other non-renewable resources will be evaluated considering the need for these resources and other community values and priorities such as natural and cultural resource protection, community and environmental health, and carbon emission reduction. The city and county will work together to acquire mineral rights as appropriate.x 3.16 Hazardous Areas Hazardous areas that present danger to life and property from flood, forest fire, steep slopes, erosion, unstable soil, subsidence or similar geological development constraints will be delineated, and development in such areas will be carefully controlled or prohibited. 3.17 Hillside Protection Hillside and ridge-line development will be carried out in a manner that, to the extent possible, avoids both negative environmental consequences to the immediate and surrounding area and the degradationing of views and vistas from and of public areas. Due to the risk of earth movement and/or mud slides under adverse weather conditions, special attention needs to be paid to soil types and underlying geological strata during planning, design and construction of any development on or at the base of hillsides.xi 3.18 Wildfire Protection and Management The city and county will require on-site and off-site measures to guard against the danger of fire in developments adjacent to natural lands and consistent with forest and grassland ecosystem management principles and practices. Recognizing that fire is a widely accepted means of managing ecosystems, the city and county will integrate ecosystem management principles with wildfire hazard mitigation planning and urban design. 3.19 Preservation of Floodplains Undeveloped floodplains will be preserved or restored where possible through public land acquisition of high hazard properties, private land dedication and multiple program coordination. Comprehensive planning and management of floodplain lands will promote the preservation of natural and beneficial functions of floodplains whenever possible. 3.20 Flood Management AGENDA ITEM 4a PAGE 19 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-6 The city and county will protect the public and property from the impacts of flooding in a timely and cost-effective manner while balancing community interests with public safety needs. The city and county will manage the potential for floods by implementing the following guiding principles: a) Preserve floodplains b) Be prepared for floods c) Help people protect themselves from flood hazards d) Prevent unwise uses and adverse impacts in the floodplain e) Seek to accommodate floods, not control them. The city seeks to manage flood recovery by protecting critical facilities in the 500-year floodplain and implementing multi hazard mitigation and flood response and recovery plans. 3.21 Non‐Structural Approach The city and county will seek to preserve the natural and beneficial functions of floodplains by emphasizing and balancing the use of non-structural measures with structural mitigation. Where drainageway improvements are proposed, a non-structural approach should be applied wherever possible to preserve the natural values of local waterways while balancing private property interests and associated cost to the city. 3.22 Protection of High Hazard Areas The city will prevent redevelopment of significantly flood-damaged properties in high hazard areas. The city will prepare a plan for property acquisition and other forms of mitigation for flood-damaged and undeveloped land in high hazard flood areas. Undeveloped high hazard flood areas will be retained in their natural state whenever possible. Compatible uses of riparian corridors, such as natural ecosystems, wildlife habitat and wetlands will be encouraged wherever appropriate. Trails or other open recreational facilities may be feasible in certain areas. 3.23 Larger Flooding Events The city recognizes that floods larger then the 100-year event will occur resulting in greater risks and flood damage that will affect even improvements constructed with standard flood protection measures. The city will seek to better understand the impact of larger flood events and consider necessary floodplain management strategies including the protection of critical facilities. Water and Air Quality 3.24 Protection of Water Quality Water quality is a critical health, economic and aesthetic concern. The city and county will protect, maintain and improve water quality within the Boulder Creek watershed as a necessary component of existing ecosystems and as a critical resource for the human community. The city and county will seek to reduce point and nonpoint sources of pollutants, protect and restore natural water system, and conserve water resources. Special emphasis will be placed on regional efforts such as watershed planning and priority will be placed on pollution prevention over treatment. 3.25 Water Resource Planning and Acquisition Water resource planning efforts will be regional in nature and incorporate the goals of water quality protection, and surface and ground water conservation. The city will continue to obtain additional municipal water supplies to insure adequate drinking water, maintain instream flows and preserve agricultural uses. The city will seek to minimize or mitigate the environmental, agricultural and economic impacts to other jurisdictions in its acquisition of additional municipal AGENDA ITEM 4a PAGE 20 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-7 water supply to further the goals of maintaining instream flows and preventing the permanent removal of land from agricultural production elsewhere in the state. 3.26 Drinking Water The city and county will continually seek to improve the quality of drinking water and work with other water and land use interests as needed to assure the integrity and quality of its drinking water supplies. The city and county will employ a system-wide approach to protect drinking water quality from sources waters to the water treatment plant and throughout the water distribution system. 3.27 Minimum Flow Program The city will pursue expansion of the existing in-stream flow program consistent with applicable law and manage stream flows to protect riparian and aquatic ecosystems within the Boulder Creek watershed. 3.28 Surface and Ground Water Surface and groundwater resources will be managed to prevent their degradation and to protect and enhance aquatic, wetland and riparian ecosystems. Land use and development planning and public land management practices will consider the interdependency of surface and groundwater and potential impacts to these resources from pollutant sources, changes in hydrology, and dewatering activities. 3.29 Wastewater The city will pursue sustainable wastewater treatment processes to achieve water quality improvements with greater energy efficiency and minimal chemical use. Pollution prevention and proactive maintenance strategies will be incorporated in wastewater collection system management. The county will discourage the installation of private on-site wastewater systems where municipal collection systems are available or where a potential pollution or health hazard would be created. 3.30 Protection of Air Quality Air quality is a critical health, economic and aesthetic concern. The city and county will seek to reduce stationary and mobile source emissions of pollutants. Special emphasis will be placed on local and regional efforts to reduce pollutants, which cause adverse health effects and impair visibility. Potential New Resilience Strategies The HR&A report provides the following framing and policy suggestions: The city and county recognize natural environment investments contribute toward resilience by reducinge risk and promotinge stability. Additionally, urban forestry, tree planting, natural hazard mitigation, improvement of air quality, added recreational activities, and storm water mitigation activities have co-benefits. AGENDA ITEM 4a PAGE 21 Boulder Valley Comprehensive Plan Update Ch. 1 Sec. 3: Natural Environment Policies Sec. 3-8 Policy directions about coordinated approach, vulnerable populations and resident involvement  are suggested in HR&A Report and will need further review over coming weeks.      ENDNOTES i The changes to this chapter reflect work since the 2010 Plan including:    The city currently is working on updates to its Integrated Pest Management policy, an Urban  Forest Strategic Plan, the Resilience Strategy, and draft Climate Commitment.   The city adopted the Bee Safe Resolution (2015) banning the use of neonicitinoids on city  property and a Bear Protection Ordinance to secure waste from bears (2014).  The county  adopted a resolution to reduce and eliminate pesticide use to protect both people and  pollinators (2015).   Boulder County adopted the Environmental Resources Element of the Boulder County  Comprehensive Plan (2015) and is currently working on policy related to Genetically Modified  Organisms in the county.     The city will be developing an Open Space Master Plan (2017).  Boulder County is analyzing on how to address local oil and gas regulations, and looking at  potential policy updates to better align the Fourmile Canyon Creek Watershed Master Plan  (2015), Boulder Creek Watershed Master Plan (Urban Drainage and Flood Control District, 2015),  and Consortium of Cities Water Stewardship Task Force Final Report (2013).      HR&A’s Recommendations for Resilience Integration (2016)  ii North Trail Study process clarification and better integration with Boulder County Comprehensive Plan.   iii The city and county recognize an increasing number of urban ecosystem challenges that can be  addressed by buffering.  This new language is intended to provide clarification and reflects increasing  practice, but could also go under emerging issues.    iv Clarification of how city and county are programmatically operating – learning from best practices about  an ecosystems management approach.   v From city’s Climate Commitment document.  vi Clarification to existing policy.  vii City is in process of developing an Urban Canopy Master Plan.  viii Change reflects decades of learning and best practices to integrate Integrated Pest Management into  an ecological approach to land management.   ix City and county are exploring soil carbon sequestration.  Also requested by public.   x Attempting to clarify that intent of the policy is to balance relevant community values with the use of  mineral deposit.   xi Recommended after 2013 flood experience.  AGENDA ITEM 4a PAGE 22 MEMORANDUM TO: Open Space Board of Trustees FROM: Tracy Winfree, Director, Open Space and Mountain Parks Dan Burke, Real Estate Supervisor Mark Gershman, Planning Supervisor DATE: August 10, 2016 SUBJECT: Follow Up on Blue Line Update ________________________________________________________________________ On June 8, 2016, city staff updated the Open Space Board of Trustees (OSBT) on a City Council initiative to make adjustments to the “blue line.” The blue line was initially adopted as part of the Boulder Charter in 1959 and represented the line, above which the city was prohibited from extending city water service without an exception being approved by city voters. The blue line became a successful strategy to limit development in Boulder’s mountain backdrop that complemented the work previously done through the acquisition of the Boulder Mountain Parks, and was an antecedent to the open space program. The blue line objectives are consistent with elements found in the section of Boulder’s Charter that describes the purposes of open space, specifically those that speak to the utilization of land for shaping the development of the city, limiting urban sprawl, disciplining growth, the utilization of non-urban land for spatial definition of urban areas, and the preservation of land for its aesthetic value. City staff has referenced the blue line repeatedly in responses to development review proposals of properties on the western edge of the city to help achieve these purposes. The city has been offered or has required dedication of property interests (fee or easement) in lands above the blue line in association with these land use reviews. One of the purposes of the current project is to better define the precise location of the blue line. It is being guided by council’s charter committee and managed by the City Attorney’s Office with support from several departments including Planning, Housing and Sustainability as well as Open Space and Mountain Parks (OSMP). One of OSMP staff’s roles has been to assess the location, extent and nature of the effects of the proposed changes on the city’s ability to deliver city services consistent with the charter purposes of open space. Staff’s analysis revealed that about 855 acres of OSMP lands were affected by the initial proposed changes in the blue line. In most cases (800 acres), the proposed re-positioning of the blue line resulted in OSMP lands being located above the line where currently they are below. The other lands affected by the proposed change would result in about 55 acres that are above the existing blue line to be located below the new line. Working as part of the project team, OSMP hosted a workshop where each parcel affected by the blue line change was considered and the implications discussed as a means to identify issues associated with the changes to both OSMP lands and other properties. AGENDA ITEM 4c PAGE 1 In examining the effects of these changes to service delivery, staff considered both present and future implications. No significant implications were identified with regards to the private properties affected by the proposed blue line change. With regards to OSMP lands affected, while no significant issues were identified around current service delivery; staff recognized that in a future that may be characterized by a warmer and drier climate, it could someday be desirable to provide water for visitor amenities and fire suppression on OSMP lands affected by the proposed changes. OSMP staff worked with the project manager and recommended changes to the proposed blue line in the vicinity of high visitation areas (Wonderland Lake, the base of Mt. Sanitas, Chautauqua and Shanahan Ridge) that would preserve the city’s current ability to provide water. These changes have been integrated into the proposed blue line alignment. The first reading of the ordinance establishing the ballot title and describing the proposed change to the City Charter to modify the blue line was scheduled to be on the City Council agenda for Aug. 2, 2016. AGENDA ITEM 4c PAGE 2 MEMORANDUM TO: Open Space Board of Trustees FROM: Tracy Winfree, Director, Open Space and Mountain Parks Mark Davison, Community Connections and Partnerships Manager Mark Gershman, Environmental Planning Supervisor Kacey French, Planner I Keri Davies, Community Relations Officer DATE: August 10, 2016 SUBJECT: Agricultural Resources Management Plan Update: Community Engagement Opportunities ________________________________________________________________________ The purpose of this information item is to provide the Open Space Board of Trustees (OSBT) with a briefing on upcoming community engagement opportunities relating to the development of the Agricultural Resources Management Plan (Ag Plan). Community members will be invited to participate in the following: An open house to learn about agriculture on Open Space and Mountain Parks (OSMP), topics addressed by the plan, and the timeline (Aug. 18) A survey to provide input on selected focus areas/topics of the plan (released Aug. 18) Review and comment on the draft findings for the Agricultural Management Chapter (September, dates TBD) A community meeting to learn about the draft plan (November, date TBD) Review and comment on the draft plan (November, date TBD) There are two additional involvement opportunities for current OSMP agricultural lessees An informal check-in (Aug. 4) Meeting to learn more about and discuss the draft findings of the Agricultural Management Chapter of the plan (September, date TBD). Interested community members will also be able to provide public comment at the OSBT consideration of the draft plan in December 2016 and City Council consideration in February 2017. The following Ag Plan Engagement Opportunities Timeline attachment illustrates the relative timing of the public comment and engagement opportunities. Additional outreach efforts are also underway and planned including: Mailer to community members neighboring OSMP’s leased agricultural properties (approximately 1,750 residents) Press releases Social media posts including: AGENDA ITEM 4d PAGE 1 o The city’s Facebook page with approximately 9,000 “fans.” o The city’s Twitter account with approximately 38,000 followers. o OSMP’s Twitter account with approximately 4,650 followers. o The city’s Instagram account with approximately 2,510 followers. Messages to various OSMP email groups including: o “Field Notes,” the department’s external newsletter, with approximately 1,130 subscribers. o “OSMP Planning and Projects,” which informs community members about important OSMP projects and plans with approximately 650 subscribers. o “Natural Selections,” which is used to inform community members about OSMP-led hikes and educational programs. Community newsletter, which goes out to more than 51,000 Boulder residents. Inside Boulder News, a weekly newscast produced by Boulder TV 8 that features stories that matter to the City of Boulder. Direct outreach to stakeholder groups and partner agencies such as The Shed and Boulder County Parks and Open Space. Please contact Kacey French with questions or comments by phone 720-564-2081, or by email frenchk@bouldercolorado.gov Attachments: A. Ag Plan Engagement Opportunities Timeline AGENDA ITEM 4d PAGE 2 Past Ag Plan Engagement Opportunities Timeline 2014 •Open House & Comment on Scope & Process 2015 •Review and Comment on "Tier One" Topics •Diversified Vegetable Farming/Micro Dairies •Alternative Agriculture •Agricultural Structures August 2016 •Lessee informal check-in •Community Open House on agriculture on OSMP, plan topics, and timeline •Survey on focus areas/selected topics of the plan September 2016 •Review and Comment on draft findings of the Agricultural Management Chapter •Lessee Meeting on the draft findings of the Agricultural Manaegment Chapter November 2016 •Community Meeting on the draft plan •Review and Comment on the draft plan December 2016 •Public comment at OSBT meeting considering approval of draft plan 1st Quarter 2017 •Public comment at City Council meeting considering approval of draft plan Future ATTACHMENT A AGENDA ITEM 4d PAGE 3