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INDIRECT COST ALLOCATION PLAN OCTOBER 1, 2020- SEPTEMBER 30, 2021

AMAIJILLO

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Table of Contents List of Tables and Schedules

Executive Summary

Introduction

Approach

Methodology

Applications

0MB Super Circular and 2 CFR Part 200

Central Service Departments

Distribution Bases

Allocable Costs and Distribution Bases

Allocable Costs

Allocation Percentages

Section 1: Accounting

Section 2: Central Stores

Section 3: City Manager

Section 4: City Secretary

Section 5: Custodial Services

Section 6: Facilities Maintenance

Section 7: Finance

Section 8: Health Plan Administration

Section 9: Human Resources

Section 10: Legal

Section 11: Mayor and Council

Section 12: Office of Public Communication

Section 13: Purchasing

Iterative Allocation

Certificate of Indirect Cost

Organization Chart

Appendix A - Allocation Tables (0MB)

Appendix B -Allocation Tables (Full Cost)

Appendix C - Grant Programs Indirect Cost Rates

Appendix D - Reconciliation to Annual Comprehensive Financial Report

Appendix E - Signed Certificate of Indirect Cost..

Appendix F - Organization Chart

List of Tables and Schedules Table 1: Allocated Costs to Recipient Departments (0MB Compliant CAP) Table 2: Allocated Costs to Recipient Departments (Full CAP) Table 3: Allocable Cost Summary Table A-1: Initial Allocation Percentages (0MB Compliant CAP) Table A-2: Final Allocation Percentages (0MB Compliant CAP) Table A-3: Final Allocation Amounts (0MB Compliant CAP) Table B-1: Final Allocation Amounts (Full CAP)

4 15 25 28 31 35

Schedule C-1: Carry Forward Adjustment Report Schedule C-2: Community Development Grant Indirect Cost Rates Schedule C-3: Housing Grant Indirect Cost Rates Schedule C-4: Emergency Management Indirect Cost Rates Schedule C-5: Transit Indirect Cost Rates Schedule C-6: Airport Indirect Cost Rates Schedule C-7: Public Health Indirect Cost Rates Schedule C-8: WIC Indirect Cost Rates Schedule C-9: Photo Traffic Enforcement Indirect Cost Rates

39 .40 .41 .42 .43 .44 .45 .46 47

Executive Summary This cost allocation plan ("CAP") summarizes a comprehensive analysis that has been completed for the City of Amarillo, Texas (the "City") by Willdan Financial Services to determine the appropriate allocation of costs from central service departments to the operating departments. The primary objective is to allocate costs from departments that provide services internally to operating departments that conduct the day-to-day operations necessary to serve the community. These internal service costs are those (a) incurred for ;i common or joint purpose benefiting more than one cost objective, and (b) not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. The term "indirect costs," as used herein, applies to costs of this type originating in the central service departments. To ensure central service department costs are appropriately allocated to the operating departments, Willdan analyzed the City's cost code structure to determine which types of costs are allowable versus unallowable in accordance with standard and accepted cost allocation principles. Additionally, any internal service funds that currently exist in the city's budget are treated as individual operating departments to ensure that there is no duplication of allocations that existed prior to this analysis. The term "allocable costs" as used herein, applies to costs that are allowable for allocation. The study is comprised of two separate allocation plans. Table 1 is the summary results of the allocation in compliance with the Office of Management and Budget Super Circular (the 0MB Super Circular) and 2 CFR Part 200 (Cost Principles). Table 2 that follows is the summary results of the full plan. Both Tables use the Direct Cost Base with the Modified Total Direct Cost used to determine the Indirect Cost Rates reflected. For certain grant programs, the indirect cost rate must be determined using a Salaries and Benefits Base and schedules using this approach are reported in Appendix C. The report below includes descriptions of the differences between the two plans, their separate purposes, and specific details of when the plans deviate from each other. Since the goal of the CAP is to determine a reasonable allocation of central service support based on how that support is provided, the results can be utilized for cost recovery of support or administration costs when desired or required. A CAP is not a measure of a City's desire or ability to recover the allocations detailed in such a study, and results should be utilized operationally when recovery/accounting of administrative or support costs is needed on an individual department and fund basis.

Table 1: Allocated Costs to Recipient Departments (0MB Compliant CAP) Allocated Cost Summary

Fiscal Year 2020-2021 Direct Cost Base Modified Total Direct

Operating Department I Division / Fund

01000: AECC 01000: ANIMAL MANAGEMENT & WELFARE 01000: ATHLETIC ADMINISTRATION 01 ODO: BASKETBALL PROGRAM 01000: BOX OFFICE OPERATIONS 01 ODO: BUILDING SAFElY 01 ODO: CAPITAL PROJECTS & DEVELOPMENT 01 ODO: CIVIC CENTER ADMINISTRATION 01 ODO: CIVIC CENTER OPERATIONS 01000: CIVIC CENTER SPORTS 01000: CIVILIAN PERSONNEL 01000: EMERGENCY MANAGEMENT SERVICES 01000: ENVIRONMENTAL HEALTH 01 ODO: FIRE CIVILIAN PERSONNEL 01 ODO: FIRE MARSHAL 01000: FIRE OPERATIONS 01000: GLOBE NEWS CENTER 01000: GOLF OPERATIONS 01000: JUDICIAL 01000: LIBRARY 01000: MPEV 01 ODO: MUNICIPAL COURT 01000: Office of Civil Hearings 01000: PARK MAINTENANCE 01000: PARKS & RECREATION ADMINISTRAT 01000: PARKS & RECREATION PROGRAM 01000: PLANNING 01000: POLICE 01 ODO: PUBLIC WORKS 01000: RADIO COMMUNICATIONS 01 ODO: RISK MANAGEMENT 01000: SENIOR SERVICES 01000: SOFTBALL PROGRAM 01000: SOLID WASTE COLLECTION 01000: SOLID WASTE DISPOSAL 01 ODO: STREET DEPARTMENT 01 DOD: SWIMMING POOLS 01000: TENNIS CENTER 01000: TOURISM & ECONOMIC DEVELOPMENT

Indirect Cost

Total Allocation $10,272,976

$271,925,266

$142,543 $165,858 $3,573 $196 $23,918 $146,625 $130,839 $522,916 $33,749 $6,987 $152,542 $56,733 $49,661 $18,753 $22,982 $1,120,738 $151,084 $150,357 $10,480 $608,654 $658 $33,529 $5,070 $139,908 $124,479 $21,693 $192,230 $1,602,645 $59,513 $15,610 $25,356 $905 $2,055 $268,198 $106,968 $180,833 $48,952 $7,736 $9,193

$3,610,935 $2,325,064 $66,392 $530 $224,381 $2,652,235 $1,149,464 $441,905 $938,903 $497,909 $4,622,096 $353,864 $1,171,492 $566,625 $869,421 $28,843,033 $196,788 $2,994,504 $434,366 $3,229,611 $10,432 $838,908 $74,197 $2,892,456 $679,253 $249,108 $679,049 $36,656,416 $467,759 $722,130 $288,127 $63,365 $64,316 $5,026,327 $2,208,832 $5,405,489 $531,633 $204,058 $1,396,765

4% 7% 5% 37% 11% 6% 11% 118% 4% 1% 3% 16% 4% 3% 3% 4% 77% 5% 2% 19% 6% 4% 7% 5% 18% 9% 28% 4% 13% 2% 9% 1% 3% 5% 5% 3% 9% 4% 1 o/o

Allocated Cost Summary

Fiscal Year 2020-2021 Direct Cost Base Modified Total Direct

Operating Department I Division / Fund

01000: TRAFFIC ADMINISTRATION 01000: TRANSIT ADMINISTRATION 01000: TRANSIT DEMAND RESPONSF 01000: TRANSIT FIXED ROUTE 01000: TRANSIT MAINTENANCE 01000 VITAL STATISTICS 01000: VOLLEYBALL PROGRAM 01000: WARFORD ACTIVITY CENTER 01000: ZOO MAINTENANCE 02010: CDBG 02020: HOUSING 02030: HOME INVESTMENT PARTNER 02040 SHELTER PLUS CARE 02050: PLANNING 02065: COMING HOME PROJECT 02070: TX EMERGENCY SOLUTIONS 02075: HMIS 02080: COURT TECH 02090: COURT SECURITY 0221 O: SAFE AND SOBER TXDOT 02420: URBAN TRANSPORTATION PLAN 02425: PHOTOGRAPHIC TRAFFIC ENFO 02430: EMERGENCY MGT SERVICES 02450: COVID-19 FEMA 02500: PUBLIC HEALTH 02530: WIC GRANT 02610: JUSTICE ASSISTANCE GRANT 02620: APO SEIZED PROPERTY 02640: FEDERAL APO SEIZURES 02660: LEOSE TRAINING PROGRAM 02670: AIP PANTEX PROJECT 02700: GREENWAYS at HILLSIDE FUN 02705: PINNACLE PIO 02710: HERITAGE HILLS PIO 02730: COLONIES 027 40: TUTBURY PIO 02750: POINT WEST PIO 02760: QUIAL CREEK PIO 02770: VINEYARDS PIO 02790: TOWN SQUARE PIO

Indirect Cost

Total Allocation $10,272,976

$271,925,266

$158,195 $93,799 $28,717 $63,789 $27,976 $2,212 $910 $56,597 $24,061 $53,552 $137,343 $2,648 $282 $2,484 $16,626 $8,223 $4,680 $695 $5,725 $1,886 $12,502 $7,411 $282 $16,686 $243,709 $136,775 $3,757 $1,433 $1,102 $86 $5,264 $36,851 $4,082 $6,911 $38,043 $3,227 $3,728 $2,532 $2,612 $2,079

$3,925,465 $464,481 $858,995 $1,600,386 $631,292 $81,586 $25,564 $275,860 $455,880 $1,019,675 $11,181,384 $69,172 $24,532 $26,862 $278,869 $750,534 $205,996 $100,690 $131,273 $190,183 $267,395 $986,184 $13,900 $2,595,314 $3,583,912 $1,271,260 $188,870 $63,542 $8,656 $13,480 $332,965 $407,620 $121 $66,174 $411,917 $12,407 $21,172 $4,975 $2,363 $546

4% 20% 3% 4% 4% 3% 4% 21% 5% 5% 1% 4% 1% 9% 6% 1% 2% 1% 4% 1 o/o 5% 1 o/o 2% 1 o/o 7% 11 o/o 2% 2% 13%

1 o/o 2% 9% 3367% 10% 9% 26% 18% 51 o/o 111% 381 o/o

Allocated Cost Summary

Operating Department/ Division / Fund

03200: GENERAL OBLIGATION DEBT 04100: GENERAL CONSTRUCTION 04150: STREET ASSESSMENTS 04200: STREET IMPROVEMENT 04250: GOLF COURSE IMPROVEMENT 04400: CIVIC CENTER IMPROVEMENT 04550: PARK IMPROVEMENT 04600: GO BOND CONSTRUCTION 05200: WATER AND SEWER 05400: AIRPORT 05420: AIRPORT PFC 05600: DRAINAGE UTILITY 06100: FLEET SERVICES 06200: IT 06300: RISK MANAGEMENT 06400: EMPLOYEE INSURANCE 07030 LIBRARY TRUST 07100: CITY DONATIONS 07110: CIVIC AMARILLO 07120: ZOO TRUST 07240: CIVIC CENTER OPERATIONS 09110: AEDC 09120: AEDC PROJECTS 09210: AHO 09230: AMARILLO POTTER VENUE DISTRICT 09240: Events District Debt Service 09270: Tax Increment Reinvestment #1 09271: Tax Increment Reinvestment #2 09280: Amarillo Local Government Corp 09510: CHAMBER OF COMMERCE 09520: HARRINGTON LIBRARY CONSTORTIUM 09530: HLC PLANT 09560: CVB

Fiscal Year 2020-2021

Total Allocation

Direct Cost Base Modified Total Direct Cost

$10,272,976

$271,925,266

$121,242 $23,271 $6,870 $622 $0 $4,368 $457 $36,016 $1,097,213 $198,012 $0 $109,755 $149,061 $195,076 $83,360 $246,540 $63 $5 $944 $427 $164 $15,031 $88,868 $203,617 $12,598 $497 $4,950 $344 $2,254 $44,734 $3,799 $311 $38,312

$0 $691,605 $993,032 $0 $0 $0 $0 $252,154 $26,718,678 $8,325,660 $0 $2,015,209 $5,115,083 $7,081,930 $8,341,661 $27,715,043 $8,501 $862 $140,165 $1,870 $1,236 $1,935,819 $461,630 $30,944,054 $1,481,290 $0 $565,057 $52,285 $293,445 $1,374,127 $370,965 $4,695 $839,620

Indirect Cost Rate 4%

3% 1%

14% 4% 2% 5% 3% 3% 1% 1% 1% 1% 1% 23% 13% 1% 19% 1% 1% 1% '1% 1% 3% 1% 7% 5%

Table 2: Allocated Costs to Recipient Departments (Full CAP) Allocated Cost Summary

Fiscal Year 2020-2021 Direct Cost Base Modified Total Direct

Operating Department I Division / Fund

01000: AECC 01000: ANIMAL MANAGEMENT & WELFARE 01000: ATHLETIC ADMINISTRATION 01000: BASKETBALL PROGRAM 01000: BOX OFFICE OPERATIONS 01000: BUILDING SAFETY 01000: CAPITAL PROJECTS & DEVELOPMENT 01000: CIVIC CENTER ADMINISTRATION 01000: CIVIC CENTER OPERATIONS 01000: CIVIC CENTER SPORTS 01000: CIVILIAN PERSONNEL 01000: EMERGENCY MANAGEMENT SERVICES 01000: ENVIRONMENTAL HEAL TH 01000: FIRE CIVILIAN PERSONNEL 01000: FIRE MARSHAL 01000: FIRE OPERATIONS 01000: GLOBE NEWS CENTER 01000: GOLF OPERATIONS 01000: JUDICIAL 01000: LIBRARY 01000: MPEV 01000: MUNICIPAL COURT 01000: Office of Civil Hearings 01000: PARK MAINTENANCE 01000: PARKS & RECREATION ADMINISTRAT 01000: PARKS & RECREATION PROGRAM 01000: PLANNING 01000: POLICE 01000: PUBLIC WORKS 01000: RADIO COMMUNICATIONS 01000: RISK MANAGEMENT 01000: SENIOR SERVICES 01000: SOFTBALL PROGRAM 01000: SOLID WASTE COLLECTION 01000: SOLID WASTE DISPOSAL 01000: STREET DEPARTMENT 01000: SWIMMING POOLS 01000: TENNIS CENTER 01000: TOURISM & ECONOMIC DEVELOPMENT

Indirect Cost

Total Allocation

$10,747,702

$271,925,266

$149,007 $171,668 $3,769 $200 $25,2'15 $151,956 $147,070 $525,372 $35,485 $7,331 $161,198 $60,875 $52,361 $19,809 $24,229 $1,'166,357 $151,863 $157,561 $11,062 $617,897 $673 $35,377 $5,346 $146,427 $129,868 $22,855 $235,860 $1,661,814 $70,329 $16,470 $27,853 $946 $2,109 $279,2'14 $110,544 $191,945 $51,389 $8,152 $9,884

4% 7% 6% 38% 11% 6% 13% 119% 4% 1% 3% 17% 4% 3% 3% 4% 77% 5% 3% 19% 6% 4% 7% 5% 19% 9% 35% 5% 15% 2% 10% 1% 3% 6% 5% 4% 10% 4% 1%

Allocated Cost Summary

Fiscal Year 2020-2021 Direct Cost Base Modified Total Direct

Operating Department I Division / Fund

01000: TRAFFIC ADMINISTRATION 01000: TRANSIT ADMINISTRATION 01000: TRANSIT DEMAND RESPONSE 01000: TRANSIT FIXED ROUTE 01000: TRANSIT MAINTENANCE 01000: VITAL STATISTICS 01000: VOLLEYBALL PROGRAM 01000: WARFORD ACTIVITY CENTER 01000: ZOO MAINTENANCE 02010: CDBG 02020: HOUSING 02030: HOME INVESTMENT PARTNER 02040: SHELTER PLUS CARE 02050: PLANNING 02065: COMING HOME PROJECT 02070: TX EMERGENCY SOLUTIONS 02075: HMIS 02080: COURT TECH 02090: COURT SECURITY 0221 O: SAFE AND SOBER TXDOT 02420: URBAN TRANSPORTATION PLAN 02425: PHOTOGRAPHIC TRAFFIC ENFO 02430: EMERGENCY MGT SERVICES 02450: COVID-19 FEMA 02500: PUBLIC HEAL TH 02530: WIC GRANT 02610: JUSTICE ASSISTANCE GRANT 02620: APD SEIZED PROPERTY 02640: FEDERAL APD SEIZURES 02660: LEOSE TRAINING PROGRAM 02670: AIP PANTEX PROJECT 02700: GREENWAYS at HILLSIDE FUN 02705: PINNACLE PID 02710: HERITAGE HILLS PIO 02730: COLONIES 02740: TUTBURY PID 02750: POINT WEST PID 02760: QUIAL CREEK PIO 02770: VINEYARDS PIO 02790: TOWN SQUARE PIO

Indirect Cost

Total Allocation $10,747,702

$271,925,266

$165,260 $98,359 $30,333 $67,059 $28,953 $2,336 $932 $57,391 $25,348 $56,626 $'143,733 $2,767 $295 $2,525 $17,442 $8,703 $4,953 $744 $6,041 $2,004 $11,005 $7,903 $292 $17,964 $259,415 $140,220 $3,871 $1,478 $1,123 $93 $5,538 $39,047 $5,108 $7,530 $40,244 $3,763 $4,276 $3,053 $3,129 $2,593

4% 21% 4% 4% 5% 3% 4% 21% 6% 6% 1 o/o 4% 1 o/o 9% 6% 1% 2% 1% 5% 1% 5% 1 o/o 2% 1% 7% 11% 2% 2% 13% 1 o/o 2% 10% 4214% 11% 10% 30% 20% 61% 132% 475%

Allocated Cost Summary Operating Department I Division / Fund

03200: GENERAL OBLIGATION DEBT 04100: GENERAL CONSTRUCTION 04150: STREET /\SSESSMENTS 04200: STREET IMPROVEMENT 04250: GOLF COURSE IMPROVEMENT 04400: CIVIC CENTER IMPROVEMENT 04550: PARK IMPROVEMENT 04600: GO BOND CONSTRUCTION 05200: WATER AND SEWER 05400 AIRPORT 05420 AIRPORT PFC 05600: DRAINAGE UTILITY 06100: FLEET SERVICES 06200: IT 06300: RISK MANAGEMENT 06400: EMPLOYEE INSURANCE 07030: LIBRARY TRUST 07100: CITY DONATIONS 07110: CIVIC AMARILLO 07120: ZOO TRUST 07240: CIVIC CENTER OPERATIONS 09110: AEDC 09120: AEDC PROJECTS 09210: AHO 09230: AMARILLO POTTER VENUE DISTRICT 09240: Events District Debt Service 09270: Tax Increment Reinvestment #1 09271: Tax Increment Reinvestment #2 09280: Amarillo Local Government Corp 09510: CHAMBER OF COMMERCE 09520: HARRINGTON LIBRARY CONSTORTIUM 09530: HLC PLANT 09560: CVB

Fiscal Year 2020-2021 Total Allocation

Direct Cost Base Modified Total Direct Cost

$10,747,702

$271,925,266

$121,481 $23,739 $7,360 $623 $0 $4,383 $458 $36,293 $1,133,937 $214,520 $0 $112,251 $158,467 $205,932 $87,812 $260,647 $67 $6 $1,013 $434 $165 $15,989 $'l01,478 $218,859 $13,334 $498 $5,231 $370 $2,400 $46,532 $3,988 $317 $39,332

$0 $691,605 $993,032 $0 $0 $0 $0 $252,154 $26,718,678 $8,325,660 $0 $2,015,209 $5,115,083 $7,081,930 $8,341,661 $27,715,043 $8,501 $862 $140,165 $'1,870 $1,236 $1,935,819 $461,630 $30,944,054 $1,481,290 $0 $565,057 $52,285 $293,445 $1,374,127 $370,965 $4,695 $839,620

Indirect Cost Rate 4%

3% 1%

14% 4% 3% 6% 3% 3% 1% 1% 1% 1% 1% 23% 13% 1% 22% 1% 1% 1% 1% 1% 3% 1% 7% 5%

Introduction In the early 1970s, the cost allocation plan concept was introduced to many government agencies. The purpose of a typical cost allocation plan is to identify costs related to rendering internal central support services and allocate those costs to operating departments or programs that utilize and benefit from them, in a fair and equitable manner. Before indirect costs and central support service charges may be claimed for reimbursement by an operating department, there must be some formal means of identifying, accumulating and distributing these types of costs to all benefiting departments. Regardless of whether an agency has a formal comprehensive cost accounting system, the best method of accumulating, identifying, and determining a distribution of indirect costs is a cost allocation plan. A City is made up of many departments, each with their own specific purposes or functions. Departments whose primary function is to provide support internally to other City departments are called central services. Examples of central services are the Mayor and Council, City Manager, City Secretary, Central Stores, and Human Resources. Within these groups there are numerous functions performed that provides support to the direct cost centers. The direct cost centers, or departments and funds, that require support from Central Services and provide services directly to the community through their day-to-day operations, are called operating departments. Examples of operating departments are Police, Fire, Utility Funds, and Public Works. The Cost Allocation Plan allocates the costs of the central services to the operating departments based on the nature of the functions of each central service, upon which the operating departments depend. This is done to determine the total cost associated with providing direct services. The overall goal of the cost allocation plan process is to allow cities to allocate a portion of the central service costs to the operating departments, thus 1) accounting for "all" costs, direct and indirect, for each operating department, and 2) facilitating the calculation of a fully burdened cost estimate of providing services to the public. The purpose of this study is to: Identify the central support and operating departments in the City; Identify the functions and services provided by the central departments; Identify allocable and non-allocable costs associated with the City's central service departments; and Distribute those costs to operating entities in a fair and equitable manner.

Approach Methodology The way in which each Indirect Service provides support to the operating departments is determined in order to perform allocations in a manner consistent with the nature of that Indirect Service. This ensures that the costs can be allocated to each operating department in a fair and equitable way. The Cost Allocation Plan identifies the functions of each central service department, and then determines a methodology to allocate or spread the central service costs in a manner that best represents the nature of those functions. The mathematical representations of central service functions used to allocate indirect costs are commonly called distribution bases. A distribution basis is a set of data displayed as the level of measure of each department's participation in a specific activity or City function. This basis is then used to distribute costs that reasonably relate to the activity or City function that the basis represents. Some examples of distribution bases are number of full-time equivalent employees, total amount of maintained square footage, and number of agenda items. The data sets associated with these distribution bases for each department is collected to facilitate the allocation of indirect costs. The methodology used for this Cost Allocation Plan is the iterative method, which is one of the most equitable methods for allocating costs from central services to operating departments. While not used as prevalently as simpler allocation methods, it is widely considered to be the most accurate. The iterative method utilizes a recursive application of central service cost distribution to allocate indirect costs. In the first step, the allocable costs of central service departments are identified and distributed to all departments including the central service departments themselves, based on the appropriate allocation bases that were selected to represent the manner in which central services are utilized. This is repeated ad infinitum until all costs have been distributed to the operating departments, and none remain with the central service departments. As an example, consider the allocation of central service costs associated with Facilities Maintenance. The function of the Facilities Maintenance is identified, and the appropriate distribution basis is determined to be the total building square footage maintained by Facilities Maintenance per department and fund. The allowable costs are then distributed to all City departments and funds based on their proportional share of building square footage, including other central services. The costs allocated from central service to central service in the initial allocation are then allocated out using the same distribution methodology. This function is performed as many times as necessary until all costs for Facilities Maintenance have been allocated. All central service departments are treated equally. That is to say, this method is performed concurrently for the allowable costs in each of the central service departments for each iteration until all costs associated with the central service departments have been allocated to each direct service department. The method is complete when the total amount of allocable costs remaining in the central service departments is equal to zero.

Applications Public agencies use cost allocation plans for many purposes such as internal accounting, the justification of user fees, application for reimbursement from federal programs or the determination of administrative effort associated with special districts and/or municipal service activities. In many of these cases, the agency will be required to certify that the costs identified are "reasonable". Per the Code of Federal Regulations, a cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when determining the amount that a public agency should be reimbursed for central service overhead activities associated with a federally funded program. Additionally, public agencies should take care to only identify that portion of central service costs that have not been reimbursed through other means (such as grants, user fee revenues, transfers from other departments or internal service funds) to avoid double-counting. These cost reductions are done before the allocation methodologies are used and are detailed within the model itself.

0MB Super Circular and 2 CFR Part 200 This report details the allocations for two separate cost allocation plans. The primary model, presented in text and tables in the below sections and in Appendix A, provides a plan that complies with the Office of Management and Budget Super Circular (the 0MB Super Circular) and 2 CFR Part 200 (Cost Principles) that are used to determine central overhead costs incurred while carrying out activities associated with Federal awards, cost reimbursement contracts and some other intergovernmental agreements (as required). The secondary model presented in Appendix B of this report is the full cost allocation plan, which the City should use for standard City operations and budgeting. Unless otherwise indicated, the details of this report and Appendix A contain the 0MB compliant allocation plan. The Appendix B tables contain the full cost plan and utilize the same distribution methodology as the 0MB Compliant plan. While the overall methodology used for both plans is the same, there are specific guidelines that require additional cost exemptions for 0MB Super Circular compliance outside of what was done for the full cost plan. Where such exemptions are done in the methodology has been explained below. Some commonly encountered examples that are usually exempt under 0MB Super Circular guidelines are: General Advertising Bad Debt Contingencies Litigation Debt Service Entertainment Capital Lobbying Legislative Body (City Council) Promotional Items

Central Service Departments Thirteen (13) central service functions were identified for the purposes of this cost allocation plan: Accounting Central Stores City Manager City Secretary Custodial Services Facilities Maintenance Finance Health Plan Administration Human Resources Legal Mayor and Council Office of Public Communication Purchasing

Distribution Bases Distribution bases are the allocation factors that may be used to distribute the allocable costs to all departments and funds. As discussed previously, distribution bases are measurable and readily available data that are utilized to represent activities or functions, and which are then used to distribute costs matching that activity or function. Below are the bases that were analyzed in this study and used to allocate Central Services costs to operating departments. Invoice Count- The number of invoices processed for each department and fund in a year. Total Agenda Items - The number of agenda items for each department and fund in a year. Maintenance Square Footage - The total building square footage for each department and fund that is maintained by Facilities Maintenance. Custodial Square Footage -The total building square footage for each department and fund that is maintained by Custodial Services. Purchase Orders Count- The number of purchase orders processed for each department and fund in a year. Accounts Payable - The number of accounts payable processed for each department and fund in a year. Number of FTE Employees-The number of full-time equivalent personnel for each department and fund. Central Stores - The value of supplies and parts provided for each department and fund in a year. Debt-The principal amount outstanding for each department and fund. Investments - The average investment value for each department and fund. PID Admin - A percentage of the City Manager department is allocated to Public Improvement Districts for the City Manager employees that directly work with those districts. Modified Total Direct Cost- The total expenditure budgeted for each department and fund for FY20/21 excluding capital, debt, and transfers. Total Salaries & Benefits - The total salaries and benefit cost budgeted for each department and fund for FY 20/21.

Allocable Costs and Distribution Bases Allocable Costs Table 3 identifies the allocable cost of each central service department for the 0MB compliant allocation plan, with the total allocable costs for this study being $10,303,191. The total expenditures from the central service departments were $12,832,590. However, $2,579,399 of tha expPnditurPs identified as unallowable by the 2 CFR Part 200 and have been excluded from allocation. The primary exclusions were related to City Council, transfers, internal service fund charges, election supplies, and litigation. The remaining amount was distributed to the operating departments and the central services departments by distribution factor(s) that best represents the functions of each central service department and the demand placed on that central service by all City departments, as previously described in the Methodology section of this report. The allocation methodology for each central service is detailed in the following section of this report.

Table 3: Allocable Cost Summary Allocable Cost Summary - Central Services

Fiscal Year 2020-2021 dnailoca6ie Total Cost $ 12,821,196

Summary Central Service 01000: ACCOUNTING 01 coo: CENTRAL STORES 01000: CITY MANAGER 01000: CITY SECRETARY 01000: CUSTODIAL SERVICES 01000: FACILITIES MAINTENANCE 01000: FINANCE 01000: HEALTH PLAN ADMINISTRATION .. 01000: HUMAN RESOURCES 01000: LEGAL 01000: MAYOR AND COUNCIL 01000: OFFICE OF PUBLIC COMMUNICJI 01000: PURCHASING

---

1,295,803 384,894 1,498,722 436,157 1,259,343 2,770,267 1,371,448 292,546 1,061,523 1,320,967 57,374 430,502 641,650

Cost 2,548,220 227,893 113,894 104,596 154,690 296,113 713,191 95,929 37,31!f 177,550 382,459 57,374 56,576 130,636

Allocable Cost 10,272,976 1,067,909 271,000 1,394,126 281,467 963,230 2,057,076 1,275,520 255,226 883,973 938,508 373,926 511 !014

Allocation Percentages The first step of the iterative allocation method is to distribute the allocable costs of the central service departments to other central service departments and operating departments based on the distribution methodology and bases that best represent the activity of the central service, and the functions it serves. The sections below describe each central service and the methodology used to allocate their costs. Corresponding tables detailing each distribution are attached in the Appendices as tables A-1 through A-3 for the 0MB compliant plan and 8-1 for the full cost plan.

Section 1: Accounting The accounting department is the department responsible for maintaining a financial system that accurately records all receipts and disbursements for the city of Amarillo, for providing timely reporting to individual departments, and for preparation of the Comprehensive Annual Financial Report.

Allocation Method Based on the assessment of the duties of the Accounting Department, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of the Accounting Department, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given different weight. The distribution factors used for the Accounting Department include the total number of FTE's, total accounts payable, invoice count, and modified total direct costs.

01000: ACCOUNTING AP

20%

Invoices

10%

FTE

35%

Modified Total Direct Cost

35%

Section 2: Central Stores This department of the city of Amarillo oversees and manages the Central Stores operations in a fiscally responsible way to ensure City departments are receiving their repair supplies and parts to maximize efficiency and productivity.

Allocation Method Based on the assessment of the duties of the Central Stores, it is reasonable to distribute the allocable cost by using the method(s) described below. The distribution factor used for the Central Stores department includes all items associated with the Central Stores operations for each department and fund.

01000: CENTRAL STORES Central Stores

I 100%

Section 3: City Manager The City Manager is appointed by the Mayor and City Council to serve as the Chief Executive Officer and head of the administrative branch of the city government. The City Manager works closely with the Mayor and Council helping formulate objectives and programs and directly reports to the Mayor and Council. The City Managers responsibilities include carrying out policy enacted by the Council, overseeing the administration of the City, and preparing, submitting, and administrating an annual budget and Capital Improvement Plan.

Allocation Method Based on the assessment of duties of the City Manager department, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of the City Manager department, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given different weight. The distribution factors used for City Manager include the total number of FTE's, PID Admin, and total number of agenda items for each department and fund.

01000: CITY MANAGER PIO Admin FTE Actual Agenda Items

4% 77% 19%

Section 4: City Secretary The City Secretary prepares the City Council agenda and minutes, manages the official City records and contracts, administers the record management program, and is responsible for conducting municipal elections. The City Secretary coordinates the recruitment, application, and appointment process for City Council appointed boards, commissions, and committees.

Allocation Method Based on the assessment of duties of the City Secretary it is reasonable to distribute the allocable cost by using the method(s) described below. The distribution factor used for the City Secretary includes the agenda items associated with each department and fund.

01000: CITY SECRETARY

I 100%

Agenda Items

Section 5: Custodial Services Custodial Services include providing daily service of occupied work areas including cleaning floors, emptying trash, dusting, vacuuming, and other needs as communicated. Custodial services also monitors common areas for floor maintenance and the need for stripping, waxing, buffing, and shampooing. Other duties include changing lights afterhours and creating maintenance reports for any issues found.

Allocation Method Based on the assessment of duties of the Custodial Services Department it is reasonable to distribute the allocable cost by using the method(s) described below. The distribution factors used for Custodial Services include all custodial square feet maintained by each custodian each night.

01000: CUSTODIAL SERVICES Custodial Sq Ft

I 100%

Section 6: Facilities Maintenance The Facilities Maintenance Department is responsible for maintaining and repairing all City buildings. Facilities Maintenance will sustain a fully operational staff for maintenance of 2,119,254 square feet of structures. Facilities Maintenance duties include working on HVAC, mechanical, electrical, and structural issues; maintaining City facilities with daily inspections of mechanical systems; conduct project management for CIP projects; and control costs, timelines, and quality of work while continuing to participate in community engagement efforts.

Allocation Method Based on the assessment of duties of Facilities Maintenance Department, it is reasonable to distribute the allocable cost by using the method(s) described below. The total building square footage for each department and fund was determined to provide a reasonable basis for how each department places a burden upon the Facilities Maintenance Department.

01000: FACILITIES MAINTENANCE Maint Sq Ft

I 100%

Section 7: Finance The Fi11d11ce Depar tment is responsible for handling all financial affairs of the City and providing relevant financial information to internal and external customers. The Finance Department provides multiple programs each year including Finance Department administration, cash and debt management, financial reporting and budgeting, internal control, pension administration, fiscal agent services, and property tax analysis.

Allocation Method Based on the assessment of duties of the Finance Department, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of the Finance Department, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given equal weight. The distribution factors used for Finance include the modified total direct cost, FTE's, Investments, and Debt for each department and fund.

01000: FINANCE Modified Total Direct Cost FTE Actual

25%

Investment Debt

25%

25% 25%

Section 8: Health Plan Administration The City of Amarillo's Benefits Department is responsible for the overall administration of the City's benefit and wellness plans for active eligible employees, retirees, COBRA enrollees and their dependents. This also includes management and oversight of benefit plans outsourced to outside vendors.

Allocation Method Based on the assessment of duties of the Health Plan Administration, it is reasonable to distribute the allocable cost by using the method(s) described below. The total FTE's for each department and fund was determined to provide a reasonable basis for how each department places a burden upon the Health Plan Administration Department.

01000: HEALTH PLAN ADMINISTRATION FTE Actual

I 100%

Section 9: Human Resources The Human Resources Department recruits, develops, and retains a high performing and diverse workforce and fosters a healthy, safe, well-equipped, and productive work environment for employees, departments,

and the public in order to maximize individual potential, expand organizational capacity and position the City of Amarillo as an employer of choice.

Allocation Method Based on the assessment of duties of Human Resources, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of Human Resources, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given equal weight. The distribution factors used for Human Resources include the total number of FTE's and total salaries and benefits for each department and fund.

01000: HUMAN RESOURCES Total Salaries and Benefits FTE Actual

50% 50%

Section 10: Legal The Legal Department represents the City of Amarillo, its employees, and officials when they are sued in their official capacity, in all venues, including State court, Federal court, or regulatory agencies. The department represents the State of Texas in Municipal court through the Legal department's prosecutors and conducts negotiations of various kinds.

Allocation Method Based on the assessment of duties of the Legal Department, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of the Legal Department, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given different weight. The distribution factors used for the Legal Department include the modified total direct costs, total FTE, and total Agenda Items for each department and fund.

01000:LEGAL Modified Total Direct Cost FTE Actual Agenda Items

40% 40% 20%

Section 11: Mayor and Council The Mdyur drill Council serve as the policy-making body for the City, making final decisions on matters specified in the City's Charter and Code of Ordinances. The body also provides guidance and direction to the City Manager to develop, promote, and execute overall strategies; encourages the continued development, retention, and economic expansion of the City; reviews and considers planning and zoning matters; calls for and conducts public hearings; reviews and adopts the City's annual budget; approves appropriations, expenditures, and contracts; and actively recruits and encourages qualified citizens to serve on City boards and commissions.

Allocation Method Based on the assessment of the duties of the Mayor and City Council, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of the Mayor and City Council, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given different weight. The distribution factors used for the Mayor and City Council include the total number of FTE's, modified total direct costs, and total number of agenda items for each department and fund.

01000: MAYOR AND COUNCIL Modified Total Direct Cost FTE Actual Agenda Items

40% 40% 20%

Section 12: Office of Public Communication The office of Public Communications is responsible for promotion of the City's services and programs in creative and innovative ways in addition to traditional methods. The office of Public Communications serves as the initial City contact liaison for all media inquiries, along with resident inquiries, questions and concerns about safety issues, operations, programs, and services.

Allocation Method Based on the assessment of the duties of the Office of Public Communications Department, it is reasonable to distribute the allocable cost by using the method(s) described below. The distribution factor used for the office of Public Communication is the modified total direct costs for each department and fund.

01000: OFFICE OF PUBLIC COMMUNICATION

Modified Total Direct Cost

I 100% I

Section 13: Purchasing The Purchasing division provides equal access to all vendors participating through competitive acquisition of goods and services. The division conducts the procurement process in a manner that promotes public confidence in the integrity of the City's procurement procedures and protects the interest of the taxpayer without regard to any vendor or political pressures. Furthermore, the Purchasing division strives to fulfill the City Council's Fiscal Responsibility initiative by evaluating processes and procedures in accordance with industry standards.

Allocation Method Based on the assessment of the duties of the Purchasing Division, it is reasonable to distribute the allocable cost by using the method(s) described below. Due to the many functions, duties, and responsibilities of the Purchasing Division, multiple distribution bases were used to allocate the costs to represent the pull on their resources and were given equal weight. The distribution factors used for the Purchasing Division include the total number of purchase orders and the modified total direct costs for each department and fund.

01000: PURCHASING PO Modified Total Direct Cost

50% 50%

Iterative Allocation The total allocable expenditures of each central service department were allocated to other departments (including both operating departments and other central service departments) based on the individual methodologies outlined above in Sections 1 through 13 of the Allocation Percentages chapter. Any cost allocated from central service to central service is then reallocated out using the same methodology. This operation is done iteratively until all allocable cost is received by the operating departments and funds, and none remain with the central services. After completion of the iterative allocation method, a total combined allocable cost of $10,303,191 was distributed to all departments and funds until the allocable cost remained only in the operating departments and funds, and the amount of allocable costs remaining in central service departments was equal to zero. The full cost plan follows the same methodology with the exception that all costs that were excluded solely for 0MB compliance, but were reasonable for the full plan, were made allowable and included in the allocation. See Table B-1 for additional details for the full cost plan. After implementing the iterative allocation methodology, all allocable central service costs have been distributed to the operating departments and funds. Table 1 in the Executive Summary of this report summarized the distribution of the total allocable cost of $10,303,191 to each recipient department for the 0MB compliant CAP. Table 2 summarized the distribution of the total allocable cost of $10,759,095 to each recipient department for the full cost CAP.

Certificate of Indirect Cost A Certificate of Indirect Cost is provided in Appendix E as required for certain grant program. The Certificate certifies that the indirect cost rate plan herewith has been reviewed and is compliant, as noted in the certificate.

Organization Chart An organization chart for the City of Amarillo is provided in Appendix F for reference.

Appendix A Appendix A lists the tables detailing the allocation methodology performed in allocating central service costs for the 0MB Compliant cost allocation plan.

Table A-1: Initial Allocation Percentages (0MB Compliant CAP) First Iteration

Central ~rvoce Departments 01000: co:lUNTING

Centr al SeMce/Operlldng Departments

01000: CENTRAi. STORES

01000: ACCOUNTING 0.4% 01000:CENTRALSTORES ::.=-02'6 01000: CITY MANAGER 0.3% - 01000:CITYSECRETARY 0.1% - 01000: CUSTODIAL SERVICES 0.6% ciiiii'ffi'.FACIUTIE.SMAINTENANCE 1.0% -01000: FINANCE 0.3% . -0100D:HEAI..THPLANADMINISTRA~ ----0.1% -o"iciiiii HUMAN RESOURCES 0.3% 01000: LEGAL 0.3% 01000: MAYOR AND COUNCIL 0.1% 01000: OFFlCEOFPUBUC COMMUNICATION 0.1'llo 01000: PURCHASING- - -0.2%

Central S@rvlce Departments 01000: Cl1Y MANAGER

01000: Cl1Y SECRETARY

01000: CUSTODIAi. SEIMCES

01000: FACIUTlfS MAINTENANCE

0.0% 0.6'(, O.~ ----0.8% 0.3% 0.0% 0.3% 0.3'M, 0.3% O.IJ'lli 0.0% 2.6'(, 121'M> 0.9% 0.3% 0.0% -0.3% 1.3% O.IJ'll, 0.0% 2.6'!(, 0.9% 0.0% 25% 4.4'll, 0.6% 1.4'!(, 21'll, 0.0% 0.0% 0.0%-0.4% 0.5'll, 0.3'!(, 0.1% 0.0% 0.1% 0.0% 0.6'll, 0.2'!1, 0.0% 0.5% 0.8% 0.1!% 0.3'M, 0.0% 0.7% 23% 0.0% --□ .-0% 0.0% 0.2% 0.0% O.l!'llo 0.3'!(, 0.0% O.l'llo 0.0% 0.2'!1, 0.1% 0.0% 1.l'llo 4.4% 0.4% 0.1% o.O'lli O.O'llo 0.0% 0.0% 0.0% 0.0% -______ 0.0% 0.0% - O.D'lli 0.0% 0.0% 0.0'!6 01000:AECC 1.3% 0.1'llo 1.9% 0.0% 1.5'llo 0.5% OTfJiiO:ANIMALMANAGEMENT&WELFARE 1.0% 0.9% •-1.5'llo 0.5'M> 3.2% 1.B'll, 01000:ATHLETICAOMINISTRATION 0.0% -~ 0.1'llo 0.0% 0.0% 0.0% 01000: BASKETBALL PROG RAM O.O'lli - 0.0% O.D'lli 0.0% 0.0'!6 0.Q'l(, 01000:BOXOFFICEOPERATIONS 0.3% 0.0% 0.5%---0.0% 0.0% 0.0% 01000: BUILDING SAFETY 5.0% 0.1'llo 1.3% 0.5% 1.3% 0.4'llo 01000:CAPITALPROJECTS&DEVELOPMEN" ~0.1% 2.2'll. 6.7'llo 1.4% 0.5'll, 01000: CIVIC CENT~ ADMiNis° TRATION 0.2% 0.0% 0.2% O.ll'lli 0.0% 23.9% - 01000: CIVIC CENTER OPERATIONS 0.4% 0.8% 0.5% 0.0%--- ~ 0.0% -01000:CIVICCENTERSPORTS 6T,r,0.5% O.CI% O.O'll, 0.0'!6 0.0% 01000:CIVIUANPERSCJl,,NEl.. _1.8% 0.0% 2.8% 0.0% 0.0% 0.0% 01000: EMERGENCY MANAGEMENT SERVICI 0.1% O.O'llo 0.5%_____ 1.8% 1.9% 0.6" 01000:ENVIRONMENTAI...HEALTH 0.5% 0.1'llo 0°'.'7% 0.3% 0.4'll, 0.1% 01000: FlRECMUAN PERSONNEL - -- - 0 .2% ___ O.O'llo 0.3% 0.0% O.O'll, O.O'll, 01000: FlRE MARSHAL --- -0.3% 0.1% 0.3% 0.0% 0.ll'llo 0.0% -01000: FlREOPERATIONS -9.5% 7.3'llo -- 10.3% 1.8% 25'll, 127% ·01000:GLOBENEWSCENTER 0:1,r,__0_.2'llo 7J:1,r, 0.0% ~ 0% 6.8% 01000:GOI.FOPERATIO ~1.9% 1.7% 2.3% 0.3% 0.0% 0.8% 01000:JUDICIAL 0.1% 0.0% 0.1% ---0.0'll, 0.0% 0.0% 01000: LIBRARY ~ 0.0% 2.7% 0.0% 24.2% B.B'll, --011iicFMP~ 0.0% 0.0% 0.0% o.~ 0.0% 0.0% 01000: MUNICIPAL COURT ------i0.4% 0.0% 0.6'(, 0.0% 0.0'!6 0.0% 01000: Office dCivil Hearings ---_ 0.1% 0.0% 0.1% 0.Q'l(, 0.0% 0.0% 01000: PARK MAINTENANCE 2.0% 4.9% 2.1'llo 0.0% 0.0% 0.0% 01000:PARKS&RE CREATIONADMINJSTRAl. 0.2% o.o,i, -0.6'M> ~---- 21% 2.5% 28% 01000: PARKS & RECREATION PROGRAM 0.3% 0.0% ---0.5% 0.0% 0.0% 0.0% - 01000:PLANNING -----~-- ~ '!Ii--- ~4.4% 21.4'llo 0.2% 0.1'llo 01000: POUCE 10,S'llo B.5'llo 132'!6 3.4'll, 27.5'llo 16.0% 01000: PUBLIC WORKS 0.1'li 0.0% 1.1'llo 5.2% 0.5'll, 0.2% 01000: RADIOCOMMUNICATIONS 0.2% 0.0% 0.2'!1, 0.0'!6 0.1% 0.Q'l(, _ 01000: RISK MANAGEMENT 0.1'llo __ .JI-~ 0.3% 1.0% 0.5% 0.2'll,

01000: ANANCE

01000: HEAi.TH PLAN ADMINISTRATION

0.3% 0.1% 0.2% 0.0% 0.4% 0.5% 3.6% 0.1% 0.2% 0.2% 0.1% 0.1'llo 0.1% 0.0% 0.1)% - 0.9" 0.7% 0.0% 0.0'!6 02" 0.6"

-iiA,r,

0.1'llo 0.3% 0.1'llo 1.3% 0.1'llo 0.3% 0.2'!1, 0.2'!1, 5.8% O.O'll, 1.0% 0.1% 1.2% O.O'll, 0.3'll, 0.0% 0.9% ll.1'llo - ii::Fi.0.2% 7.3'llo 0.1'll, 0.1% 0.1%

01000: HUMAN RESOURCES

0.7% 0.8% 0.3% 0.3'M, 0.4% 0.7% 0.0% 0.1% 1.2% 1.0% 1.3% 1.2% 0.4% 0.5% 0.2% 0.2% 0.5% 0.5% 0.3% 0.5% 0.2% 0.1% 0.2% 0.2% 0.4% 0.4% 0.0% 0.1}'!1, 0.0%-0.0'!6 25% 2.7% 1.9% 1.7% 0.1% 0.1% 0.0% 0.0% 0.7'llo 0.4% 1.5% 1.6'M> 1.3% 1.l'llo 0.2% 0.3% 0.7% 0.11% 0.0% O.CI% 3.6% 3.1% 0.1% 0.2% 0.8% 0.9% 0.4% 0.5% 0.4% 0.6% 129"' ---18.2% 0.1'llo 0.1% 29% 2.1% 0.2% 0.3% 3.5% 2.9% 0~0% O.O'llo 0.8'llo 0.8% 0.1% 0.1% 2.7% 2.5% 0.3% 0.4% 0.6% 0.4'llo 0.4% 0.5% 16.3% 23.0% 0.1'llo 0.3'llo 0.3% 02'!6 D.1'llo 0.2%

01000: lEGAl

01000: MAYOR ANO COUNCIi.

0.4% 0.2% 28% 0.3'M, 0.6'M> 1.2% 0.5% 0~ 0.5% 0.11% 0.1% 0.1% 1.1% O.D'lli O.D'lli 1.5% ---1.2% O.CI% 0.0% 0.3% 1.1% 2.CI% 0.2% 0.4% 0.1% 2.1% _ 0.5% 0.6'M> 0.2% 0.3% 9.6'M> 0.1% 1.6% 0.1% 1.9%

a.Cl% 0.4% 0.1% 1.5% Oli% 0.3% 4.5'llo 124% 1.2% 0.2'!1, 0.3'M,

0.4% 0.2% 2.8% 0.3% 0.6'(, 1.2% 0.5% 0.1% 0.5% 0.11% O.l'llo 0.1% 1.1% O.D'lli O.CI% 1.5% 1.2% O.CI% 0.0% 0.3'M, 1.1% 2CI% 02%

01000: ~ICE OF PU C COMMUNICATION

0.4'1, 0.1'1, 0.5'!1. 0.1'llo 0.3'!1. 0.7'llo 0.5'!1. 0.1'!1. 0.3'!1. 0.4'!1. 0.0'!1. 0.1'!1. 0.2"0.0'!1. 0.0'!1. 1.3'!1. 0.8'!1, 0.0'!1. 0.0'!1. 0.1'!1. 0.9'lll 0.4'!1, 0.2'!1. 0.3'!1, 0.2'lll 1.6'11i 0.1'!1, 0.4'11i 0.2'11i 0.3'!1, 10.2% 0.1'!1,

01000: PURCHASII.«;

0.0%

tfil

0.1% ~ ll.4'lll tl.1% ll.3% ll.2'llo

0.4% 0.1% 21% j:i,i; 0.5% tJ.1'!1, 0.6% IJ.6% 0.2% !Ll 0.3% 0.2'!1, 9.6% 1\1.8 0.1% 0.0 1.6% 1.1'!1, 1.7% 0.1% 0.2'!1, 0.1% 1.9% 1.1'!1, 0.6'llo 0.0% O.O'!li D.1'll, 0.4% 0.3'!1, D.2% 0.1% 0.0'!1, o.o,r, 1.5'llo I.O'lll 1.5% 0.6% ----0.2'!1i - --- .5'!11, 0.3% 0. 1'!11, ll.2 4.5% 0.2% 0.1% 124% 13.0'!b 11J.4% 1.2% 0.2'3i ll.2% 0.2% 0.3'5 112% 0.3% 0.1'!1i 0.1'li

□

c.ntr al Sen,k e/Opentlng Departments

!:Jfr._

t_M-.:r:.

First Ite ration 01000: ACCOUNTING

01000 : SEN IOR SERVI CES 01000: SOFTBAU.. PR OGRAM 01000 :SOU DWAS TECOLLECTI ON ,-01000 :SOU DWAS TEDISPOSAL 01000 :STR EET DEP ARTM ENT -01000: SWI MMI NGl'>oot:s

01000: C£NTRAl. STORES

01000: CITY MAN'-GER

0lOCIO: an SECRETARY

01000: CUSTOOIAl SEIMaS

01000: FAOUTIES MAINTENANCE

01000: HEALTH 01000: ANAHa PIAN ADMINISTRATIOH

01000: HUMAN RfSOURas

01000: lEGAl

01000: MAYOR MD COUNCIi.

01000: OfflCE Of PUIUC COMMUNICAJlON

0.0'!1, 0.1% 2.4% 3.3% 2.1% 0.5%

O.O'!I, 0.0% 2.7% 0.8% 3.3% 1.3%

o-:-0% 0.0% 3.5% 1.0% 2.9% 1.0%

O.ll'llo O.O'll, O.O'll, O.O'll, 1.0'!lo O.O'llo

O.IJ'llo 0.11'!1, 0.11'!1, 0.1'llo 0.1% O.Cl'll,

-0.0'll, O.Cl'll, 3.1'!1o 0.6% 0.1% O.O'll,

O.O'll, O.O'll, 1.6% 0.5'llo 1.4'llo 0.4'llo

O.O'!I, 0.0% 4.6% 1.3% 3.5% 1.3%

O.ll'llo 0.0% 4.3% 1.3% 3.3% 0.8%

0.0% 0.0% 2.5% 0.8% 2.4% 0.6%

O.Cl'll, O.Cl'll, 2.5% 0.8% 2.4% 0.11%

0.0'!1, O.O'!lo 1.8'!1, 0.8'!1, 1.ll'!lo

0.1%

0.1% 0.0% 2.2% 0.6% 0.5%

O.O'llo O.O'llo O.O'llo 1.B'llo O.O'llo

0.0% O.Cl'll, 0.1% 1.8'llo 0.11'!1,

O.O'llo 0.0% O.O'll, 2.l'llo 0.0%

0.1'llo 0.1'llo I.I'll, D.1'llo 02%

02% O.O'!I, 2.Q%

0.1% 02% 1.7% 0.5'11, 0.4%

0.1'!1, 0.5'!1o 1.4'!1o

0.7%

0.1% 0.0% 2.0% 0.3% 0.7%

0.1'!1,

0.4%

0.0% O.O'!I, Q.1% O.O'!I, 0.0%

g::

~::

g::

~::

~:;!

~:~:

~:;:

~::

g::

01000 : VITAL STATIST ICS 01000 :VOI.LEY BALL PROGRAM 01000 :WARF ORD ACTIVITY CE NTE R 01000: ZOOMAJ NTENAN CE 02 010: COS G 02020: HOUSING -0203 0: HOME INVE STM ENT PARTN ER 02 040:SHB. TE R PLUS CAR E 02 05(); PLAN NING _ 0206 5; COMING HOME PROJ ECT

O.O'!I, 0.0% 02% 0.3% 0.4% 6.1% 0.1 % 0.0% 0.1% 02%

O.O'!I, O.O'!I, 0.1% 0.1% O.O'!I, O.O'!I, O.O'!I, O.O'!I, 0.0% O.O'!I,

0.0% 0.0% 0.2% 0.5% 0.4'!1, 0.3% 0.1)% 0.11% 0.0% 0.3%

D.O'llo O.O'llo O.O'llo O.O'llo 1.Cl'll, 0.0% O.Cl'll, O.Cl'll, 0.0% 0.0%

O.O'll, 0.11'!1, 0.0% O.Cl'll, 1.5'llo O.Cl'll, O.Cl'll, 0.11'!1, 0.0% 0.0%

O.O'll, O.Cl'll, 2.1% O.Cl'll, 0.5'llo 0.0% O.O'llo D.O'llo 0.0% 0.0%

O.O'll, O.Cl'll, 0.1'llo 02% 0. I'll, 1.1% 0.1)% 0.0% 0 .. 0% 0.1%

O.O'!I, O.O'!I, 0.3% 0.6'llo 02"' 0.4% O.O'!I, O.O'!I, O.O'!lo OA%

0.0% O.ll'llo 0.2% 0.4% 02"' 0.4'llo O.D'l!. O.D'l!. 0.11'!1, o:-3'% - ----

0.0% 0.0% 0.2% 0.3% 0.4'!1, 1.7% O.IJ'!I, 0.0% 0.0% ·o.2%

0.0% 0.0%

0207 0:TX EM ERG ENCYSOL UTION S 0207 5; HMIS= = = - - ~ RT TE CH 02000 :COURTSEC URITY 022 10: SAFE AND SOB ER TXOO T -02420: URB AN TRA NSPO RTATION PLAN -02425:PH OTOGRAPH ICTRA ~ ~ 1 02430: EM ER GENC Y MG T SERVI CES 02450 : C OVID-19FEW\- ---

0.2% 0.1% 0.0% 0.1% O.O'!I, 0.1% 0.1% 0.0% 0.3%

O.O'!I, 0.0% O.O'!I, 0.1% 0.0% 0.0% 0.0% 0.1% O.O'!I, O.IJ'll, 0.0'!I, 0.2% O.O'!I, O.D'l!. O.O'!I, 0.0% 0.0'!!,- - -0.0%

0.0% 0.0% O.O'llo o-:-0% 0.0% 0.0% O.O'llo 0.0% 0.0% 0.0% 0.5% 0.0% O.O'llo 0.0% O.O'llo 0.0% 0.0%- -- - -0.0'l!,

0.11'!1, O.O'llo 0.0% O.O'llo 0.0% 0.0% O.O'llo O.$, O.O'llo

0.1% O.O'llo 0.0% 0.0% O.O'l!, 0.1% O.l'llo O.O'l!, 02'l6

O.O'!I, 0.1% 0.0% 0.1% O.O'!I, 0.0% 0.0% O.O'!I,

0.1% 0.1% O.IJ'll, 0.1% 0.1% 02% 0.0% 0.0% 0.0%

02 500: PUBLI C HEAL TH 02 530: WI CGRA NT 026 10:JUSTIC EAS SJST ANC EGRAN T '--ii262iF.APD SE IZEDPRO PERTY 02640: FBJ ERAL APO SEIZUR ES 02 660: LEO SE TRAI NING PROG RA M 02 670:AIPPANTEX PRO JECT -02700: GREENW AYSatHIL.l.SIDEFU N- --02705 ; PINNACLE PID-02 710; HERITAGE HILLS PID 0273ll:COLONfl:S -- ---- - -

1.1% 1.1% O.O'!I, 0.0% 0.0% 0.0% 0.1% 0.1% 0.0% O.O'!I,

0.6% O.O'!I, 0.5% 0.0% O.O'!I, O.O'!I, O.O'!I, O.O'!I, 0.0% O.O'!I, O.O'!I,

6.0% 4.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

2.0'l!, 1.6% 0.0% O.Cl'll, O.O'l!, 0.0% O.O'llo O.Cl'll, O.Cl'll, 0.0'll, - O.O'l!,

1.3% 0.3'llo O.O'l!, O.Cl'll, O.O'l!, O.O'l!, O.Cl'll, O.Cl'll, O.Cl'll, 0.0% 0.1'!4

1.5% 0.8% O.O'!I, 0.0% 0.0% O.O'!I, O.O'!I, O.O'!I, O.O'!I, 0.0'!I, O.O'!I,

02740: TUlB URY PIO 02750: PO INT WEST PIO rQUIAL CRE B< PIO 02770 :VINEYAR DSPID 027QD: TOWN SQUAR E PID 03200: GENERAi. OO UGA llON OEB T 04 100: GEN ERAL CONS TR UCTI ON 04 150: STR EET ASS ES5MENTS 04 200 : STR EET IMP ROVE MENT

0.0% O.O'!I, 0.[)'ll, 0.0% O.O'!I, O.O'!I,

O.O'll, 0.0% 0.0% 0.11'!1, 0.0% 0.0% · o.0% 0.11'!1, O.O'l!,

0.0!11, O.O'l!, 0.0% O.O'l!, O.Cl'll,

0.0% O.Cl'll, D.O'llo O.O'l!, O.O'llo

O.O'l6 0.0'!I, O.O'l6 O.O'!I, 0.0% O.O'!I, O.O'!I, 0.0'!I, 0.0'!I,

·o ,ooo :TE NNISCENT ER li'foo1i:T OORIBM &ECONOMI C DEVE LOP ME! 01DOD :TRAFA CADM!NIST RA TION 0100 0:TRAN SIT°AbMINISlRATlON 01000: TRAN SIT DE.MAtl) RESPONS E

02% 2.3'!1o

02%

~::::=~~=~=E

02760:

02%___

-0.~ -- 0.1% O.O'!I,

2.2%

0.7% 0.0% O.IJ'll, 0.0% 0.0% 0.0% 1.11% 0.1% 0.3%

O.O'!I, O.O'!I, O.O'!I, 0.1% 0.0% 0.1% 0.0% 0.1% 0.0%- - -- -0.0% O.O'!I, 0.0% 0.0'!I, 0.0'% O.O'!I, 0.0%

5.4'!1, 0.5% O.O'l!, O.Cl'll, O.O'llo 0.0% O.O'l!, - - 0.8% 0.5'llo 0.3'!1,

0.3'llo 0.3% 0.3'llo 0.0%

0:(l'll, 0.!1% 0.11'!1,

o:Cl'll,

- ··a.ll'll, -

0.0% 0.0% 0.0'l!,

0.8% 0.1% 0.0%

03%

02%

02'!1o

01000: PURCHASI NG 0.1'!1o 0.1% 1.3% 1.0 %1 1.6'!1o 0.4%:

0.3%

0.0% 1 O.~ 1.1 % 0.1%! 02%

g~:

g:;:1

0.0'llo O.O'll, 02"' 0.1'llo 0.3% 02'!1, 0.4% 0.4'!1, 1.7% 4.0'llo 0.11'!1, O.O'!i 0.0% O.O'!i 0.11'!1, O.O'!lo 0.2% - - - -0~

0.0% : 0.1%: 0.2% 0.2%

0.1% 0.1% 0.0% 0.1% 0.0%

02"'

02%

0.1% 0.0'l!, 0.4%

0.1% 0.0% 0.4%

0.3'!1o 0.1'llo O.O'!lo O.O'!lo 0.1% 0.1% 0.3'!i 0.0'!1, 0.9"6

0.1'!1o 0.0% 0.0% 0.0% 0.0% 0.0% 02%' 0.0~ 0.5%I

1.7"' 0.7% 0.0% 0.0% O.O'l!, 0.0% 0.1% 0.0% O.D'l!. 0.0% O.IJ'll,

2.2%

1,J'll, 0.4'll, 0.1'!1o 0.0% O.O'!lo 0.0'!1, 0.1'!1o 0.1'll, O.O'!lo 0.0'!1, O.t'!lo

0.Q% 12% 0.1% 0.1%

02%

2.2% 0.6% 0.0% O.O'l!, 0.0% 0.0% 0.1% 0.2% 0.1% 0.1% 0.2%

0.0% 0.0% 0.0% 0.0% O.D'll, 0.11% 0.0% 0.11% 0.0%

0.1'!6 0.1% 0.1% 0.1% 0.1% 0.1)'11, 0.1% 0.1% 0.0%

0.1% 0. 1'll, 0.1% 0.1% 0.1% 0.0% 0.1% 0.1% 0.0%

0.0% O.O'll, O.O'!lo 0.0'!1, 0.0% O.O'!i

O.O'!lo 0.0'!6 0.0'!6! O.ll'!l, I 0.0'!1, I 0.0% 1 12% : 02% o.o,i

0.6% 0.0% 0.0% O.D'l!. O.D'l!. 0.1% 0.2% 0.1% 0.1%

02% 1.7% 0.5% 0.4%

02'!1,

02'!1, 0.4'!i 0.0'!lo

02% 2.0%, 0.0% , 0.0% 0.3'!1, 0.4%1

02%1 0.0~ 0,3'!6 0.t'!lo 0.0% 0.0'!61 0.1'!61

C~ntral Serv,ce Departments

First Iteration

01000 :

Central Senllc ~Operllllllg Departments 0425 0: GOLF COURS E IMP ROVEM ENT - ~ IVIC CEN TER IMP RO~ ~ 04550: PARK IMPROV EM ENT 04600:GOB OND CONST RUCT ION - -0520 0: WATE RAN DSEWER 05400 : AIRPORT 054 20 : AIRPOR T PFC 05 600: DRAJ NAGE UTILITY- 06100 : FL EET SE RVI CES-- - · 06200:IT .

ACCOIJHTING

01000 : CENTRAL STO RES O_Q'l(, O.O'll, O.O'll, O.O'll, 46.9%

0.0% - --- - -0.0'll,

0.0% 0.4% ~3.4~2.8% 0.0% 0.7%--=-- 0.7%1.4% 0.4% ?.6%_Jl .1'!6 .

---

-o:o;;;--

Central Service Departments

-· -

----

1.8% 7.2% 0.0% O_Q'l(, 0.0'!6 0.Q'l(, O.O'll, 0.3% 0.1% 3.9% 0.2% O.O'll, 0.1% 0.0% 0.1% 0.3% 0.1% 0.0% 0.2%

-·

0.[l'l(, 0.[l'l(, 0.[l'l(, 0.0% 8.3% 2.6'16 OJ)'ll,

0.2'!(, O_Q'l(,

"7i]i'll, -·

-,-.6'16

-,.~::--0.1%

~ '!I,

0.0%

ii.~

O_Q'l(, ~ -- - -0~0% Q_Q'l(, 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% O.O'll, 0.Q'l(, 0.0% 0.0% O.O'll,

0.0% 0.11% 0.0% 1.2% 0.0% 0.0% 0.0% 0.11% O.O'll, 0.0% 0.1% 0.0% O.Q'll, 0.0%

01000: FACI LIT IES MAINTE NANCE

01000 : FINAN Cl

01000: HEAi.TH PLAN ADMINISTRA TION

0.()'ll, 0.0'!1, O.O'll, O.O'll, O.O'll, O.Q'll, 0.3'!1, 0.0'!1, O.O'll, O.O'll, O.O'll, O.O'll, 0.[l'l(, O.Q'll, 1.8'!1, O.Q'll, 2.3'!1, 1.9'!1, 2.7'!1, 29 .1'!1, 0.[l'l(, 1.9'!1, 4.1'!1, O.O'll, 0.0'!1, O.O'll, - ~ - ~O'll, .3~ 0.0% - - -7 _5'!1,_ - - -O]°'ll,- - - -3~ ·- O.O'll, O.O'll, 1.8'!1, --f4 % 2.1'!1, 3.0'll,

O.O'll, ---- O.O'll,

1.8'!1, - 2.1)'!1,

0.1% 02% O.O'll, 0.0% 0.0'll, 0.0'll, O.O'll, O.O'll, O.O'll, 0.0% 0.0% 0.0% 0.0% 0.11% 0.0% 0.11% 0.0% 0.0% O.O'll,

---

--o_~..--

----- - -- -

06 300 : RISK MAN AGEM~ - 06400:E MPLOYEE INSURANC E 07030: LIBRARYTRLI ST 07100: CITY DONA TIONS 07110: CIVIC AMAR ILLO 07120 : ZOO TR UST 07246:civ lCC ENTER OPERA TIONS 00 110: AEDC 00 120: AEDC PRO JEC TS 00210: AHO 00 230: AMAR ILL O POTTER VE NUE DISTR ICT 00240: Events Dis1ric1 Debt Serv ice 00270: Tax Increment R..westment #1 00 27 1: Tax Increment Reimlestmen l #2 00 28 0: Amarilo Local Government Co!J! 00 510 : CHAMB ER OF CO MMERCE 00 520 : HA RRINGT ON LIBRAR Y CONS TORTIU 00 530: HLC Pl.A NT 00 560: CVS

01000: CITY SfCR ETARY

01000: CITY MANAGER

·-

01000: OJST OOIAI. SEIIIII CES

--,-.0%

O.O'll, -O_Q'll,

O.O'll, - - - -1.0%

71~0% 0.0% D.Q'll, 0.0%

O.ll'Mo 0.0% 0.0% Q.O'll,

0.0% 6.2% 0.0% 0.0% 0.Q'll, 0.(l'll, 0.0% O.Q'll, 0.5% O.Q'll, 0.(l'll,

0.0'll, 0.0% 0.1)% 0.0% 0.0% O.O'll, 0.(l'll, 0.0% 1.5"' 0.0% 0.(l'll,

0.3"'

1.5%

O.O'll, 0.3"' O.O'll, O.O'll, 0.0% O.O'll,

o.iFJr O.O'll, 0.0% 0.0% 0.0% O.Q'll, O_(l'll, O.O'!I, O.O'!I, 0.6% Q_Q'll, 0.0% 0.6%

-·-

0.0% 0.0% 0.0'!1, 0.0% O.O'll, 0.3"' 2.7'!1, 3 . .2% 0.4% 0.0% 0.1'!1, 0.0'!1, O.O'll, 0.1% 0.0% 0.0% 0.1%

01000: HUMAN RESO URCES

0.0'll, 0.Q'l(, 10.2% 2.4% 0.0%

o~lf'J/, 1.6% 1.8%--

01000: LEGAL

0.[l'l(, 0.11% 0.0% 0.0% 5.1%

0.1)% 0.1)'!1,

~ 0.0% 0.4% 0.8'!1,

-- -

·--ir.-11'!1, 0.1% 0.1% 0.11% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Q_[)'ll, O.Q'll, 0.0%

01000:MAYOR AHO COUNCIL

0.1!% 0.0% 8.3"!1, 3.0% 0.0% 0.6% - 1.7% 2.1% 1.2% 4.[l'l(, 0.0% 0.0% 0.0% 0.0% 0.0% 0.3"!1, 1.:3% 4.4% 0.2% 0.1)'!1, 0.1% O.O'll, 0.0% 0.3"!1, 0.1% 0.0% 0.2%

0.[l'l(, 0.0% 0.0% 0.0% 8.3% 3.0% Q_O'll, 0.6'16 1.7% 2.1% 1.2% 4.11% 0.11% 0.0% 0.0% 0.0% 0.0% 0.3% 1.3% 4.4% 0.2% 0.0% 0.1% 0.11% 0.0% 0.3% 0.1% 0.0% 0.2%

01000: OFFICE OF PUIUC COMMU NICA 110 N O.O'!E O.O'!E O.O'!E 0.1'!E 9.5'!E 2.{!'!E 0.0% 0.7'!E 1.S'!E 2.5~ 3.0'!1. 9.8'!1. O.O'!E 0.0'!(

O.iJ'!I. 0.0% 0.0'!1. 0.7'!1. 02'!1, 10.9'!1., 0.5'!1, O.O'!t 02'!1, 0.0% 0.1% 0.5% 0.1% 0.0% 0.3%

01000: PURCHASI IIG

j'.

4 0.0%

(l0%

0.0% 0.1% 0.0% 0.3'!1, 0.1%

!i.5~ 0.3%

0.0% 0.1% 0 0.1 02% 0.1% 0.0% 0.1%

Table A-2: Final Allocation Percentages (0MB Compliant CAP) Final Iteration

Central Senllc~Operatlng Departments

01000: ACCOUNTING 01000: CENTRAL STORES 01000: CITY MANAGER 01000: CITY SECRETARY 01000: CUSTODIAL SERVICES 01000: FACILmES MAINTENANCE 01000: FINANCE 01000: HEALTH PLAN ADMINISTRATION 01000: HUMAN RESOURCES -01000: LEGAL 01000: MAYOR AND COUNCIL 01000: OFFICE OF PUBLIC COMMUNICATION 01000: PURCHASING 01000:AECC 01000: ANIMAL MANAGEMENT & WELFARE 01000: ATHLETlC ADMINISTRATION 01000: BASKETBALL PROGRAM 01000: BOX OFFICE OPERATIONS 01000: BUILDING SAFETY 01000: CAPITAL PROJECTS & DEVELOPMENT 01000: CMC CENTER ADMINISTRATION 01000: CMC CENTER OPERATIONS 01000: CMC CENTER SPORTS 01000: CMLIAN PERSONNEL 01000: EMERGENCY MANAGEMENT SERVICES 01000: ENVIRONMENTAL HEALTH 01000: FIRE CIVILIAN PERSONNEL 01000: FIRE MARSHAL 01000: FIRE OPERATIONS 01000: GLOBE NEWS CENTER 01000: GOLF OPERATIONS 01000: JUDICIAL 01000: LIBRARY 01000:MPEV 01000: MUNICIPAL COURT 01000: Office of Civi Hearings 01000: PARK MAINTENANCE 01000: PARKS & RECREATION ADMINISTRAT 01000: PARKS & RECREATION PROGRAM 01000: PLANNING 01000: POLICE 01000: PUBLIC WORKS 01000: RADIO COMMUNICATIONS 01000: RISK MANAGEMENT

Central Service Departments OlOOO: AC.C. NTI OU NG 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.4% 1.1% 0.0% 0.0% 0.3% 5.0% 0.7% 0.4% 0.4% 0.1% 1.9% 0.1% 0.5% 0.2% 0.3% 10.0% 0.1% 1.9% 0.1% 24% 0.0% 0.4% 0.1% 20% 0.3% 0.3% 0.3% 11.4% 0.1% 0.2% 0.1%

Central Service Departments

01000: OlOOO: OTY CENTRAL STORES MANAGER 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 1.0% 0.0% 0.0% 0.0% 0.2% 0.1% 0.2% 0.8% 0.5% 0.0% 0.1% 0.1% 0.0% 0.1% 7.5% 0.2% 1.7% 0.0% 0.7% 0.0% 0.0% 0.0% 4.9% 0.1% 0.0% 0.0% 9.4% 0.0% 0.0% 0.0%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2.0% 1.7% 0.1% 0.0% 0.6% 1.4% 2.4% 0.5% 0.6% 0.0% 2.9% 0.5% 0.7% 0.3% 0.3% 11.3% 02% 2.4% 02% 3.3% 0.0% 0.6% 0.1% 2.3% 0.8% 0.5% 4.6% 14.6% 12% 02% 0.3%

OlOOO: QlY

01000: 01000: OlOOO· 01000: HEALTH OJSTODIAL FAOLITIES • PLAN SECRETARY SERVICES MAINTENANCE FINANCE ADMINISTRATION 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.4% 0.9% 0.0% 0.0% 0.1% 0.13% 7.2% 0.6% 0.1% 0.0% 0.5% 1.9% 0.4% 0.1% 0.1% 4.8% 0.2% 0.7% 0.0% 0.7% 0.0% 0.1% 0.0% 0.4% 2.3% 0.1% 22.4% 6.6% 5.4% 0.0% 1.1%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.7% 3.4% 0.0% 0.0% 0.0% 1.5% 1.5% 0.0% 0.0% 0.0% 0.1% 1.9% 0.4% 0.0% 0.0% 3.2% 0.0% 0.1% 0.0% 24.9% 0.0% 0.0% 0.0% 0.1% 2.6% 0.0% 0.3% 29.0% 0.6% 0.1% 0.6%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.6% 20% 0.0% 0.0% 0.0% 0.5% 0.6% 23.9% 0.0% 0.0% 0.0% 0.7% 0.2% 0.0% 0.0% 13.0% 6.8% 0.8% 0.0% 9.9% 0.0% 0.0% 0.0% 0.0% 29% 0.0% 0.1% 17.5% 0.2% 0.0% 0.2%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.0% 0.7% 0.0% 0.0% 0.2% 0.7% 0.5% 0.2% 0.3% 0.1% 1.4% 0.1% 0.3% 0.2% 0.2% 6.2% 0.1% 1.1% 0.1% 1.4% 0.0% 0.3% 0.0% 1.0% 0.2% 02% 0.2% 8.0% 0.1% 0.1% 0.1%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2.6% 2.0% 0.1% 0.0% 0.7% 1.6% 1.3% 0.6% 0.7% 0.1% 3.7% 0.2% 0.9% 0.4% 0.4% 13.5% 0.2% 3.0% 0.2% 4.0% 0.0% 0.8% 0.1% 2.8% 0.4% 0.6% 0.4% 17.4% 0.2% 0.3% 0.2%

01000: HUMAN RESOURCES 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 28% 1.8% 0.1% 0.0% 0.4% 1.7% 1.2% 0.6% 0.7% 0.0% 3.1% 0.2% 0.9% 0.5% 0.6% 18.9% 0.2% 22% 0.3% 3.4% 0.0% 0.8% 0.1% 26% 0.5% 0.4% 0.6% 24.1% 0.3% 0.3% 0.2%

01000: OFFICE OF 01000: 01000: PllBUC LEGAL AND COMMUNICA PURCHASING COUNOL TION 01000: MAYOR

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1)% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.6% 1.6% 1.3% 1.3% 0.1% 0.1% 0.0% 0.0% 0.3% 0.3% 1.2% 1.2% 2.2% 2.2% 0.5% 0.5% 0.4% 0.4% 0.1% 0.1% 2.2% 2.2% 0.5% 0.5% 0.6% 0.6% 0.3% 0.3% 0.3% 0.3% 10.6% 10.6% 0.2% 0.2% 1.8% 1.8% 0.1% 0.1% 2.3% 2.3% 0.0% 0.0% 0.5% 0.5% 0.1% 0.1% 1.6% 1.6% 0.7% 0.7% 0.3% 0.3% 4.8% 4.8% 13.7% 13.7% 1.2% 1.2% 0.2% 0.2% 0~3% · 0.3%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.3% 0.9% 0.0% 0.0% 0.1% 1.0% 0.5% 0.3% 0.3% 02% 1.7% 0.1% 0.4% 0.2% 0.3% 10.6% 0.1% 1.1% 0.2% 1.4% 0.0% 0.3% 0.0% 1.1% 0.3% 0.1% 0.3% 13.6% 0.2% 0.3% 0.1%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.1% 1.2% 0.0% 0.0% 0.1% 0.7% 0.4% 0.3% 0.3% 02% 1.2% 0.1% 0.7% 0.1% 0.2% 20.1% 0.1% 1.8% 0.1% 0.8% 0.1% 0.2% 0.0% 1.5% 0.5% 0.2% 0.2% 10.8% 0.2% 0.2% 0.1%

Fmal Iteration 01000: 01000: Central Sen/ice/Operating Departments ACCOUNTING

01000: CENTRA L STORES

01000: CITY

MANAGER

SECRETARY

01000: SENIOR SERVICES 0.0% 0.0% 0.0% 0.0% 01000: SOFTBAI.L PROGRAM 0.1% 0.0% 0.0% 01000: SOLID WASlE COLLECTION- - - - - -- 2.5% 27% 3.8% 0.7% 01000: SOUDWASlE DISPOSAL 3.3% 0.8% 1.1% 0.2% 01000: STREET DEPARTMENT21% 3.3% 3.1% ~ 01000: SWIMMING POOLS 0.6% 1.3% 1.0% 0.2% 01000: TENNIS CENTER 0.1% 0.0% 02% 0.0% 01000: TOURiSM& ECONOMIC DEVELOPMENT 0.2% 0.0% 0.0% 0.0% 01000: TRAFRC ADMINISTRATION 24% 9.1% --2A% 0.4% 01000: TRANSIT ADMINISTRATION 0.2% 0.1% 0.6% 2.0% 01000: TRANSIT DEMAND RESPONSE 0.4% 0.0% 0.5% 0.1% 01000: TRANSIT FIXED ROUlE 0.7% 0.0% 1.1% 0.2% 01000: TRANSIT MAINTENANCE 0.9% 1.0% 0.3% 0.1% 01000: VITAL STATISTI~ 0.0% 0.0% 0.0% 0.0% 01000: VOLLEYBALL PROGRAM 0.0% 0.0% 0.0% 0.0% 01000: WARFORD ACTIVTTY CENTER _ 0.2% 0.2% 0.3% 0.1% 01000: ZOO MAINTENANCE 0.3% 0.1% 0.5% 0.1% 02010: CDBG 0.4% 0.1% 0.4% 1.1% 02020: HOUSING 6.1% 0.0% 0.4% 0.2% 02030: HOME INVESTMENT PARTNER 0.1% 0.0% 0.0% 0.0% 02040: SHELTER PLUS CARE 0.0% 0.0% 0.0% 0.0% 02050: PLANNING 0.1% 0.0% 0.0% 0.0% 02065: COMING HOME PROJECT 0.2% 0.0% 0.3% 0.1% 02070: TX EMERGENCY SOLUTIONS 0.2% 0.0% 0.0% 0.0% 02075:HMIS 0.1% 0.0% 0.1% 0.0% - 02080: COURTTECH 0.0% 0.0% 0.0% 0.0% 02090: COURT SECURITY 0.1% 0.0% 0.1% 0.0% 02210: SAFE AND SOBER n<DOT 0.0% 0.0% 0.0% 0.0% 02420: URBAN TRANSPORTATION PLAN 0.1% 0.0% 0.3% 0.6% 02425: PHOTOGRAPHIC TRAFRC ENFO 0.1% 0.0% 0.0% 0.0% 02430: EMERGENCY MGT SERVICES 0.0% 0.0% 0.0% ----0.0% 02450: COVID-19 FEMA 0.3% 0.0% 0.0% 0.0% - ci25iio:PUBLIC HEALTH 1.2% 0.7% 2.4% 6.0% 02530: WIG GRANT ~0.1% 0.8% 0.7% --01>% 02610: JUSTICE ASSISTANCE GRANT 0.1% 0.5% 0.0% 02620: APD SEJZED PROPERrr- -- . 0.0% 0.0% 0.0% 0.0% 02640: FEDERAL APD SEIZURES 0.0% 0.0% 0.0% 0.0%02660: LEOSE TRAINING PROGRAM 0.0% 0.0% 0.0% 02670: AIP PANTEX PROJECT 0.1% 0.0% 0.0% 0.0% 02700: GREENWAYS at HILLSIDE FUN 0.1% 0.0% 2.0% 1.0% 02705: PINNACLE PID 0.0% 0.0% 0.1% 0.5% --02710: HERITAGE HILLS PID 0.0% 0.0% 0.3% 0.3% 02730: COLONIES 0.2% 0.0% 2.0% 1.0% 02740: TUIBURY PID 0.0% 0.0% 0.1% 0.3% 02750: POINT WEST PID 0.0% 0.0% 0.1% 0.3% 02760: QUIAL CREEK PID_______ 0.0% 0.0% 0.1% 0.3% 0.!)% 02770: VINEYARDS PID 0.0% 0.1% 0.3%

----

------

- -----

---

-----

01000: 01000: 01000: OJ$TOOIAL FACLITIES SERVICES MAINTENANCE FINANCE

0.0% 0.0%

----.f.2% -0.2% 0.2% 0.0% 0.0% 0.0% 0.3% 1.9% 0.0% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 1.6% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.3% 4.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

0.0% 0.0% 3.1% 0.6% 0.1% 0.0% 0.0% 0.0% 0.1% 22% 0.0% 0.1% 0.0% 0.0% 0.0% 21% 0.0% 0.6% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 23% 1.8% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

01000: HEALTH Pl.AN ADMINISTRATION

01000: HUMAN

01000:

MAYOR

RESOURCES

LEGAL

AND COUNCIL

TION

0.0% 0.0% 0.0% 0.0% %-1.7% -------;r.-7~ 0.6% 1.3% 3.6% 0.4% 1.3% 0.1% 0.2% 0.1% 0.0% 1.1% 3.0% 0.1% 0.3% 0.3% 0.7% 0.5% 1.4% 0.1% 0.3% 0.0% 0.0% 0.0% 0.0% 0.1% 0.3% 0.2% 0.6% 0.2% 0.3% 1.2% 0.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.4% 0.1% 0.1% 0.0% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.1% 02% 0.2% 0.0% 0.0% 0.0% 0.2% 0.0% 1.4% 1.7% 0.4% 0.9% 0.0% 0.0% 0.0% 0.0% . 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

1A%--

---

01000: Ol'FICEOF PUBLIC COMM UNICA

0.0% 0.0% 4.5% 1.4% 3.4% 0.8% 0.1% 0.0% 21% 0.4% 0.7% 1.4% 0.4% 0.0% 0.0% 0.3% 0.5% 0.3% 0.5% 0.0% 0.0% 0.0% 0.3% 0.1% 0.1% 0.0% 0.1% 0.1% 0.2% 0.0% 0.0% 0.0% 1.9% 0.9% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

0.0% 0.0% 2.8% 0.9% 2.5% 0.6% 0.1% 0.2% 1.9% 0.6% 0.4% 0.8% 0.2% 0.0% 0.0% 0.2% 0.3% 0.5% 1.8% 0.0% 0.0% 0.0% 0.2% 0.1% 0.1% 0.0% 0.1% 0.0% 0.2% 0.1% 0.0% 0.4% 2.4% 0.7% 0.0% 0.0% 0.0% 0.0% 0.1% 0.3% 0.1% 0.1% 0.3% 0.1% 0.1% 0.1% 0.1%

01000: PURCHASI ~

0.0%0.0% 1.9% 0.8% 20% 0.2% 0.1% 0.5% 1.4% 0.2% 0.3% 0.6% 0.2% 0.0% 0.0% 0.1% 0.2% 0.4% 4.0% 0.0% 0.0% 0.0% 0.1% 0.3% 0.1% 0.0% 0.0% 0.1% 0.1% 0.4% 0.0% 0.9% 1.4% 0.5% 0.1% 0.0% 0.0% 0.0% 0.1% 0.2% 0.0% 0.0% 0.2% 0.0% 0.0% 0.0% 0.0%

0.1% 0.1% 1.4% 1.0% 1.6% 0.4% 0.0% 0.3% 1.2% 0.1%] 0.2% 0.4% 0.4% 0.0% 0.1% 0.2% 0.2% 0.2% 21% 0.0% 0.0% 0.3% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.1% 0.2% 0.0% 0.5% 0.9%' 12% 01% 01% 02% 0.0% 03% 0.1% 0.0%

lf1f% 0.1% 0.0% 00%' 0.0% 0.0%

Final lter.ition 01000 :

Central Service/Operating Do!partments

ACCOUNTING -

02790: TOWN SQUARE PID 03200: GENERAL OBLIGATION DEBT 04100:GENERALCONSTRUCTION 04150: STREET ASSESSMENTS 04200: STREET7MPROVEMENT 04250: GOLF COURSE IMPROVEMENT 04400: CMC CENTER IMPROVEMENT 04550: PARK IMPROVEMENT 04600: GO~BOND CONSTRUCTION 05200: WATER AND SEWER 05400: AIRPORT 05420: AIRPORT PFC 05600: DRAINAGE UTILITY 06100: FLEET SERVICES 06200: IT 06300: RISK MANAGEMENT 06400 : EMPLOYEE INSURANCE 07030: LIBRARY TRUST 07100: CITY DONATIONS 07110: CIVIC AMARILLO 07120: ZOO TRUST 07240: CIVIC CENTER OPERATIONS 09110: AEDC 09120: AEDC PROJECTS 09210:AHD 09230: AMARILLO POTTER VENUE DISTRICT 09240: Events District Debt Ser/ice 09270: Tax Increment Reinvestment #1 09271: Tax Increment Reinvestment #2 09280: AmariHo Local Govemm~ c~ 09510: CHAMBER OF COMMERCE 09520: HARRINGTON LIBRARY CONSTORTIUM 09530: HLC PLANT 09560:CVB

01000: OlOOO: QTY CENTRAL STORES MANAGER

0.0% 0.0% 0.0% 0.0% 0.3% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0-:0% 0.4% 0.0% 9.6% 47.0% 29% 3.4% 0.0% 0.0% 0.8% 0.7% 1.5% 0.4% 27% 0.1% 1.8% 0.2% 7.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.3% 0.0% 0~0.0% 3.9% 0.0% 0.2% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.1% 0.0% 0.3% 0.0% 0.1% 0.0% 0.0% 0.0% 0.2% 0.0%

0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 9.2% 2.8% 0.0% 0.7% 1.7% 1.9% 0.2% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 1.3% 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.1%

OlOOO: OlY

01000: 01000: OlOOO: 01000: HEALTH OJSTODIAL FAOUTIES PlAN SECRETARY SERVICES MAINTENAMCE FINANCE ADMINISTRATION 0.3% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 4.5% 4.8% 0.0% 0.2% 2.5% 2.6% 0.2% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 6.5% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.6% 0.0% 0.0% 0.3%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 2.6% 0.1% 0.0% 1.6% 0.1% 3.1% 0.0% 1.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 1.5% 0.0% 0.0% 1 .. 5%

0~0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 29% 0.0% 0.0% 0.6% 0.0% 1.1% 0.0% 0.4% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.7% 0.0% 0.0% 0.7%

0.0% 9.3% 0.9% 0.1% 0.0% 0.0% 0.3% 0.0% 1.9% 30.3% 20% 0.0% 3.5% 1.9% 1.5% 1.9% 3.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.3% 2.8% 3.4% 0.4% 0.0% 0.2% 0.0% 0.0% 0.1% 0.0% 0.0% 0.1%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 10.8% 2.5% 0.0% 0.9% 1.7% 1.9% 0.2% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1)% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

01000: HUMAN RESOURCES

0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.8% 1.3% 0.0% 0.5% 0.9% 1.0% 0.1% 0.3% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

01000: lEGAl 0.1% 0.0% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.1% 9.2% 3.2% 0.0% 0.7% 1.9% 2.3% 1.3% 4.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.3% 1.4% 4.5% 0.2% 0.0% 0.1% 0.0% 0.0% 0.3% 0.1% 0.0% 0.2%

01000: MAYOR

01000: OFFICE OF PUBLIC

ANO

COMM UNICA

COUNCIL

llON

0.1% 0.0% 0.1% 0.1% 0.0% 0.0% 0.0% 0.0% 0.1% 9.2% 3.2% 0.0% 0.7% 1.9% 2.3% 1.3% 4.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.3% 1.4% 4.5% 0.2% 0.0% 0.1% 0.0% 0.0% 0.3% 0.1% 0.0% 0.2%

0.0% 0.0% 0.3% 0.4% 0.0% 0.0% 0.0% 0.0% 0.1% 9.9% 3.0% 0.0% 0.8% 1.9% 2.6% 3.0% 9.9% 0.0% 0.0% 0.0% 0.0% 0.0% 0.7% 0.2% 11.0% 0.5% 0.0% 0.2% 0.0% 0.1% 0.5% 0.1% 0.0% 0.3%

01000: PURCHASING

0.0% 0.0% 1.2% 0.2% 0.0% 0.0% 0.1% 0.0% 1.0% 10.2% 3.6% 0.0% 0.6% 7.7% 28% 22%' 5.0% 0.0% 0.0% 0.0% 0.1% 0.0% 0.3% 0.1% 5.5% 0.3% 0.0% 0.1% 0.0% 0.1% 0.3% 0.1% 0.0% 0.2%

Table A-3: Final Allocation Amounts (0MB Compliant CAP)

Fund Ma ine

,,.,..,. .....

........ .... a-ificalian

01000: ACOOUN'TWG

0100<> CDITIW. <TOIi($

271,000

l,.061,109

01CCJC>O'T'I

1,'194..126

..:..

01000:0TY SW!I Et AIIY

96!,:t3CI

281,467

01000: 01000: OJSTODIAl FAOUflES SUVICES MA..Ut.lANC! 2.,C)57,076

l<HAHCl

1,.lM,!1211

OlDOO: HUA.TH

.......

ADMtNtmU.TION 255,,226

01000: MA YOR.

OllJOO,HIJMAN ll£SOUllaS

01000: lEGAI.

883..,.

•38,§GII

MIO COUffCJI.

OlDDO: Off la OF

PUOI.IC COMMUN ICATION

m.ODD: PUICIWING

Total A'.locatloa

DJ,111A

Ul,272,!116

.,,__

--------------- -- ~1

--_-I

:--1 :-1

:-1 --_-I ------------------- I --_-I

-----------350--2!!~:i1r· - · 1J1111 ~__ •u~uvn •0

•u

... --476

2,639 17 0

23,520 1049 6

2.467 33 4

32.623 28 ... 1

12,443 41.129 21 1

12,!!07 9.433 395 _ I

---1 --.-1 - . ·1 - -I

- ~--=-,=z--,._~,,,.,..--------,-:=------,=. I 6]w 24.15.274; 4_.1174 5.525 142,54:31 5;040 242 0

15.678 6&4 1

12.374 471 4 57 n

5Jl58 165,858 I 65 3,573 I 174 196 I 578 23.91s I 3".'4'12- 146Jl25•1 2.242 ~I 1.521 522,916 I 1.417 -33.749 I

3.303 Q3

1 330 3.709 1,715 1.280

-s·--------.1:iaii . eils-gsj . ---e~oor1

UCA C l"U\.L

~ uepanmeni

r~,r~••

• -~--

U ILAJU: \.o ,V ILll'\N l c:n..:,\,J JW't C L

~~~•

rr•-vu ..,.rru~oT

-rr

.,aJ 0LIO"t

.:Rf

'tl.1 ,=>D"t

l,"HJ,,)

• •a.

•-

,noe

< •-

1,160 18,741 4.206 143 H4_

899-14,524 3.251 111 _ LlZ__ _

17,657 -

1.1)83 4.2B6

2.1197

2,465

9,335 463 2.210 1 002 1,099

27,759 2..DIIB 8.1so 4. 184 5.ll76

21,019

4,850 5.114-4 2.493 2,927 1

6,327 6,V6 152,5421 549 31l2 56,733 I 1.e19 3.374 - 49.661 I 776 536 18,753 I 1182 1 163 22.982 I 39.697 102.776 1.12_[l.738 I 6'1---403-,,rr.oaii 4,170 9.145 150,351'7 589 753 10.480 I ---~5.090 3.869-- -608_654-I

◄

.-~ ---IIS!rl J.157 105

...

, GENERAL

GENERAL

GENERAL =---~

1,147 246

33.529 I 5,070 I

.--------~ 4.020 -- 1.616 -739.llOS I ____ o 1.010---1:'~12<~79-I - 1 360 945 21,6931 1.210

851

192.230 I

50:ess--55:381-niot:6i5·1 112 844 59.513 I

◄1s

846

15.610 I

25.356 I

fund Na ane

-Oassificadon

___.

01000,

01000: CITY

<DITIW. STOll!S

ACCOUlfT1NG

m,aoo

1,067,909

l,J!M,116

1.1'\. CM1 rn ucn"' 1

Ope 1 .. 611is:, Department

•----•·- •----

,,.,..,u.., "" ~.,.,.

.,___.____ "--.-.--•

rvu,::n.. rntllf"\ 4n FEMA I\LTH

- (814 45,319

14,622 1,7ll0

n::~

_ ...

ANOC<UKII.

.....,. .......

0:1000: Off N:f OF PUii.iC

.,.,,...

~ ICA llON

182

107

01000, PUROtASING

--------:~~

7.404

43---,-.661)~---7.614 876 873

----~---5~----}:---1~

I!!-.

2.312

413 3,603 2211 6.842 209---5-.928 ·30--o,'g11_ g_ __ ~32 0----:i 0

1 0 0

..::0 3.592

0 44

109 42,579 1423 187 143 2.51l8 15,300 11,895 2.154 --- 560_ -_-_-923-__--_-11S---14.sao 18 20 _.!_5_ '.?4:!_ --1 2 -, 30

e--4.2"58

253 234 3.199

---18

◄

- -1

1ai-----T21----gg---,.-003

591 44 56 43 1,055 1,061 39 35 27 561 -8 - 4 - --4 3 --120 1,511 [ 52 5_ 34 630 19_ _ g 13 10 228 3.552 -1,589 82 - 64 ll61 n----:ii!---•2----33---,1m

◄

, __ 7 188

5 92

2 100

-- 1.189 -~0

58___

1 77

17 3,D82

25 20

34 10

13 8-

2311 84

841 1 583 54 1.435;-----i2 27,393 2.1125 16 r-,.-449--,;517 184 0 4,815 863 2.036 2 27,660 2.928 122 0 1.495 --783

211 172

559 741 f 93 1,192 - 23

18 40 229 17

-... ,_

:,-

.---, .,, 0

◄

-----

01.0CXl: llA YOlt

01000: WiAl

c-----,r. 1~--1~~;~~~ 3i':&--2~~~~----H:---1~--~:fa!651 3,850- -- - --175 212----150 1,ll04 876 3$8_ :µB3

.--------;~ ~

13.224 2.018 33,560 16,784 60,251 46,682 17.924 12."3oa---343-1r.e1g---2Jl99--43~fl6--38:ro,- :ef3

-- • ~-

..-HUMAN MSOUllaS

ll-5.226

875

538 330

- ..

-11

ADYN ISTltATK>H

2,730 _2_79 45

,----1 V..::"'l,;N.,1.. c;Rl i::;;n \;llc;::A\, I IWIU I .,;,c:n.,Vl\,tc.;I

l,057,a7'

◄

0 1

'::":Jt?: dlll,, LA.J:l .. llllfll;:fl.

963,ZJC

......

01000: HEALTM

"""""

NHAHa

9,039 42.732 4_!;00 1,1168 3,445 14,219 480 )lllll_ 74 2.104 68 5G --------~01----~---~ 33,183 1.231 2,614 8.935 5,5711 18,162

CMC r"t'l,,c.r,o... , M\:

MAINTtNANCE

281,"67

0100C: FACI UT B

SllVICES

_11 64,348

2:42

02070: TX B.ERGENCY SOLimONS '......

0100D: QJ ST ODIAL

15 1,606 2ll3_1

---------.•·.•,._=••• ,,.u,_

.•..•

Sf:CUTMl'I

0 _34 __ 21 1., ·;,-, 34Q ·- -52..380 - - .. ·- f:000 - -· 2.1ss--1 .166 63il

;

~~~ COUINGtiOMe-PRdlEC

01000 =0TY

6----::

31 177 13

1~~--3:i--3~3 SOIi

I 574 694 _ 1)B_o -1220

2,290 4,081 2.487 4.583 _ 4,550--17.211' 372 288 2 34

1,82'

---- --

-.,

4 16 70 g72---2J39---r.lk4·---------. 131 1.Q67 -r..230· 243 !IOI 664 1 4 139 363 1,191_ _ :75-,_---------_1a2 ----~ 12e _3 _ 652 265_ 489 1.B87 2.153 fo----14r-1.35g•--------.

- -

24 9'3 3.567 4.224 16.682 22.509 :D9:i-'7:'523--B:647'

8 2 2126 30

~ 6 32 3

117 9

28_5 103

~---~~,------------.. 568---- 672448 165 2.588 591 ,Z 1;0. 31 682 sr 170 2.600 598 15 548 21

-.-

••

Fund Ha ine

Oepa,tmant ~

01000,

Department

ACCOUNTING

OUIOO,OTY

comtAL STOOB 171.000

1.067.909

1,394.124

01000,crrr S[Cl:ETAIIY

m.•u

·- .......

......

01000:: HfAl.TK

01000,

CUJTODtAl

FAOUnB

50 \l'ICES.

MA IH TfH AHCI:

Hi.no

t.OS1,01,

RHANCI

AD..NISTllATIOII

1.,.1.1s,no

,.-----------, :,.~,.~---, ~- --- ~: -: -- 13 ~ -- ,o:~ --------- -------

2ss.2M

01000: HUMAN IIESOUlt<2S mm

01000;

--~ --U5 ANOC:JtJftOl PUBUC PURCKA,gNG

LEGAL

938.,soa

; :~ : 3 -u---

--10 51g -9 -- 7 2--9 - 513 ~ ~ 118,320 1.!l1.___ .409 -420 114 88 11,231 30 114 1112 o 74 36 39 30 1,706 10 37 1.367 0---3----,---2--- 1----601 ---· -·-1-- -2---2-

-- ..-,~-~-~ ..~, .. _

---82-- - __ 0 31 1 0 2 'f.551 3---333 --102.1!!I__ 121.462 128.516 30,756 9,196 39,300

---

--14 14 -11 3,818 1 1 1 446 --11,---146-- --113---24.269 12.8!!1_ 24,8!ill eo,468 387104 13,511 1,342 961 25,768

re,o3i 20 1

2.llll5 1,1121 383

9.500 461 15,ll50 11,605 24 323 6,11911 980 750 21.011 1. 152 30,200 23,404 59'i ~41.- --4~-480 -- _367 -1,~1.ll93 10,FJ8,427 0 1 0 0 0 0

4 0 41 i1.6B1 6.321

:...~vn •_

1 ,,112,976

;:: I

1 5 -2.s12-1 ---- 4--- 3--2:079-1 1e1 159 ~I 946 6.023 ~-J..I 1.m 001 e.sze I 1 ~- 6221

- --::- I

52,068

.1.!1l1I ~ 198.012 I

6 352-- ~368 I -------. 1 , 457 I 382---s-.296--36Jlf6-I

36.844

11,297

~814 6Q76 --.9.641 11.f51 37.007 II

◄

09560:CVB

-- -

16 21 2 2 155--557 51.D34 1111,251 11.547 29,649

373,.916

-----~.

2. 179 ~.Oll9__ 6.338 4.239 7,NI 17.839 .829 8.964 21.572 472---,)loo 7:[f93 857 2,241 39143 0 D 12

44,365 23,607 19,233 23.667 38.569 10

~-0 10 ~6 16732 0 12 9 3 2 4 152 0 1 0 1 1 2 3.509 1~ - - - ---7.! 85 66- - .020 ~5 7 11513 18,268 ___E6 26~ 41,912 14 2,256 1,104 1,193 924 42,783 2-128 1 122 56 65 50 4,716 _1 0 ---2 1 ,,.-485 09270:TaxlncremenlRe...-nen!#l 796 0 47 22 25 _ 19 1~ 09271: Tax Increment ReinYeslment #2 81 0 4 2 2 2 62 ll9280: Amarillo l.ncalGovemrnentCap - 71944 --24 11 ~ 11 350 ll9511i:CfOOilsER-OF-COMMERCE -3:;5lf6 ffg--r.oos-1:61g------;uro --14~~ 00520: HARRINGTON LIBRARY CONSTORTIUM 1 597 0 42 18 24 19 543 09530: Hhf PlANT

- - - -~-----= ----- -----~~~--~-- _

- --=- = -_- ~--~·

________.,B.088 ___ 15,528 28.329 -------,-9,218

--- ---

·-

l..locat:lolll

~ TION

1 1 0 21 76 289 16 D 6 D -3

2_670

352 1,119

13.042 42,548 64 2-047 2--25 781 2 n 13 ~05-

---ir,---29-,----:r;oo 6

5---1"93 3 10 1 2

IIO

1.960

118

1,138

841

14,756

14,199

1,133

2114

519 10 1.849

18,364

3180 --.!!m,I~_I_I 39,!QL_ 149,1!111 I 14.268 195,076 I --11;iag--83,360 I 25,550 246.540 I 8 63 I 5 I

1l!l'----1~ 2 -

2_582

114.q

~~J I ---,-64-l

3 -

1.770

745 41,223 1,Q77 1 754 70 39 _ 1_

530 88,ll!!!_I 28,252 203617 I 1,356 12.5118 I ,---497 I 517 49501 4B 344 I --2682.254J :879---,.300--44.734 I 496 513 --~JJ!!!.J 7 178 311 I 1.163 809 38.312 I

Appendix B Appendix B provides the table detailing the allocation performed in allocating central service costs for the full cost allocation plan. The methodology for the full plan is the same as for the 0MB compliant plan, as it is the most reasonable and represents how indirect support is provided in the City. The difference between the two plans, as has been described in this report, is in the costs that can be allocated.

Table B-1 Final Allocation Amounts (Full CAP)

f..-:IN:aina

.,.,,__a.s"6cation

o._....

01000: ACO>OIITING

01000: CENTltAl STOIIU

1.061,501

271.000

01000:CITY MA HAGO

01000:aJY !ZCHTMIY

1,'.l!M.13S

4(11,929

0....,,

·-

CUSTOtNAL FACIUTIIS 21\/ICES MAINTIHAHa 963,231)

2,1)$71076

01000, AHAHa

OUIOO:HlAI.TH PUii ADMINISTRATION

1,175,0JO

255 ,226

HUMAN ll60UltaS

UGM.

914,779

1.lM. .105

01000:

01.IIDO:

Dt.000: ._\AYOlt 01000: OfflCE OF ANO COUNCll PUIIUC ,_.. ICAllON

54,583

n,,.ffl

.,,..., PUIIOWING stLD1C

.......... "~

~,,,1.102 I

◄

-350 - - -28.3741,5ff 16.058 12.443 12.BOB 2.639 23.520 3.583 32,623 41.129 9.~ 17 1 049 46 28 21 395 242 708 600 27 01>4U 0 6 G 1_ 1 1 0 1 6 _0 2 7M5 355-- 11!8 145 2.633 1.010 4.1Xl7 4.017 184 _ lo-:-552---3,200--1,i)A'.l(---10;-ss2-e;-649 4:!'5e 1o.1n--K384 658 • A,.--; s;973 -400 _33~~411 14.816 11400 5.884-~3380 10.500 25.696 1.115 4.198 413 7.591 -2.446 225 491.878---2.976 1,428 5,3@ 5.736 262 4,804 2.160 7.960 417 'Nl 188 3,5112 1.828 6,DSO 5.311 243 -,:01:r---,-:-402 --500 14 ---55----3-;---150 131----.. 12 52;----;:;; 2D 095 39 40 585 2.D38 1160 899 17.658 9,335 28,n6 26.743 1,222 1.391 192 7.055 7,B82 18,741 14,524 1.ll84 463 2.140 6.171 282 5.078 280 -10")781,675 3,257 -4,2872.210 8.465-7.-isf - 328 ·--·---·. 'Vt r~vrv.CL 2.404 8 4 747 235 143 111 2.()97 11002 4,330 3172 145 1ffl 536 HAL 3468 2ll5 4.797 260 174 132 2,465 1 099 5,2:5:! 3 724 170 1.200 1163 4-.V, M<: 106.432 20_238 158,130 19,820 30,Q64 268.133 79.714 34,544 172.588 126,930 5,802 40,288 ..-, 77. ,.51,i----61l-1--i'476 114---eo--r41f."408---,-ll26-- ----479---1.e..-1--1.902 8 20 530 4.119 33.762 2,9n 1 034 11484 13.470 1 569 20.445 21.221 970 1,460 1 2.139 129 78 61 1,152 489 2.361 1.742 80 _______________25.820 2.ll06 45.394 2.997 239.941 204.471 17.853 10.331 31.2113 27,586 1.261,----~ en~ '""t-OCll •~'Y 4:""' 4Ul<n=•• ':,_'UUU ...:.._N•r~- --------·-29 0 18 20 5 -4 4 32 1 GENERAL ~llep;nnent 01000:MUNICIPALCOURT_____ 4.544 3 8954 441 257 200 3686 2.061 7.J)64 5592 256_ ~~--~~•• Operaq ~r1menl 01000-.,_0fficeo_!__Civil Heamgs 642 0 1.574 76 _ 39 30 562 363 SOIi 857 39 ~~ 01000: PARK MAINTENANCE 2'1.855 1l.204 31.450 1,nB 1.134 765 12.874 7,211 23.912 19,640 898;-----, _______ ~ tiigDepa r'imeni 01000:t'ARKS&REC~TIONADMINISTRAT 2.944 _¥9 10,507 ~311:l 25,194 60,500 ~ 1,053 4,628 8.818 403 GENERAL OperatinA De,,art,ne nt 01000: PARKS & RECREATION PROGRAM 2.810 52 6)317 3211 1611 131 2.349 1,571 3,51J7 3,589 164 GENERAL OperaqDepar1ment 01000:PU\NNING 3.3119 34 64.119 91,690 3,367 2,610 2,522 1,124 5,103 57.198 2.615 ~ -GEHERAL-O,.,•li"efDepai1meril-01000: POTICE- ---122.068 25~ -203-:-a91--2T.f08--219;m--359~aoo---102;037---«:303-- 220:324-~ 163':400-7,173 !,f.4,i _ GENERAL 0peratn, Depar1men1 01000:PUBUCWORKS_===~-------1,401 44 ~---22..Jl!!I _ 5,322 4,124 1.178 425 2,628 14<652 670 722 GENERAL ()eerating ~r1menl 01000: ~o CQ!,IMUNICATl_()NS ~ 71 3,206 180_ 981 165 _1,812 735 _ _ 2.341 2.n0_ 125 = ..• ~ - - Operam,g Depa rtmenl 01~ MANAGEME!'l'f '-'---------- 1.117 58 4.597 4.521 5,311 4.116 882 397 1.8611 3,917 179 ----· _ ··--. ·.TRATION

1 .712 11.701 476 2 3.115

--o~

-um·

n,puv 1

24.229 I

1 <RR•"7 I

◄

Fund Nine

-a..ulficadon

___.

01000,

01000 :

ACCOUKIING

677

10e·716 259 1.094

i:liTB 20

3.594

841 1.436

184 2.037 -122 ___

0100&.

C\ISTODW. SHI/ICU

~s,na

7 188

16 30

-FACILITIES

-,..,.,,..,. -

,...,.

DUIOQ: HEAl.TH

0100<>

FINANa

ADMINISTltATION

1,.27',...,

25S,226

01000: Ht.NA.M tl60llltaS

010001

01000:: MAYOlt 01000:0ff.c:!OF

l£GAL

ANO C'OUNCll

91•. 719

l.l!M,lO!i

.......

-77

121 1 83 6 15 199 136 34 82 3 6 33,131 21.728 12.011 41.196 1.514 ,.D11o----3:-360---12Jl55--1cr,63____4ot 18.370 9151 30409 1390 31.fl83 4.914 3,273 7.445 7 518 344 485 1.1170 1.324 61 53--2.+48____112 73 7,614 1,015 22.20 6 19~ 7,3..?4 876 335 3.539 -6.281 4.893 1.699 224 3';530----,2:559--97979~52 3,702 876 2.904 122 408 385 94---56' 2 42;5711 1,424 800 2.275 2J70 4,224 3,958 187 143 1,574 220 340 2,§!!!l 6~ 20Q 2,574 5,831 4,647 15.350 2.154 694 5Jl28 11.895 aT4---023---715---f,(881 1.280---...-709--ii:-001 ~S:-911 242 122 385 366 D 532 26 20 15 44 2 1 D 2 3 I D - 30 4-89-5316 53____ 40 D 4~58 263 ___127 1gg---1~,eo:1 9n---2);24--t:41t 6 1,565 1,1115 1 591 64 56 43 131 1~ 845 35 561 243 932 0 1.061 56 - 273 4 176 4 ~ 20 1 0 ---8 5 956 1577 75 45 34 630 363 1~ 68 3 675 337 0 19 12 13 10 228 1 3,552 82 64 961 489 1 Jl53 -----r739 2.309 1o____ f50-,:,30· 7.,.---53---42---33---,-ff/7 0 0

878 154 -78_ 1_ "!°428 U13

01000:aTY

:i.-.u,

:m,ooo

3,302 4.471

SU'I ETARY

STOlllS

M'.eill

--- ---

01000,

comw.

7 134

583___ -27,393

7ll 4~

5 11

,a--

◄

2 100

3.083

2ll

500

741

31 93 177 1,192 -13____ 23_

rng--2.204---,a----r

4&15 27.660

. ......

01000! PUICHASING

_.., Tobi

Sl 1,;01A

405

37 222

0 2 0

--u95___ 4~ 1,137

29 1 0 2 207 24 96 4.539 4,224 17~ 28.640 1.309 ':[2g3___1_m-g;-457---397 8 121 362 17 g 131 2 6 2 7 39 2 ·o ir--i::i 855 39 126 588 171 151 30 1s--3,293 ,:302____ 60 3 867 40 6 32 3,308 151 32 176 3-- --15 697 -32

PU il.iC COMMUH tcA110ti

229 ,1--

-- 607 22

-a.ssifieatian

FUDdN:a..

01000: aN TltAL

01000:

Oepart..m:

AC<XlUNTIMG

2'11.000

t.,.068,SOl

. -···• ··-·. ·QU~PI

•-• •~

n,n

~---~ ~--··-··· QperatinaDepam,ent · • n...

02750: POINT WEST PIO 02760:QUIALCREEKPIO

•~n n~

, ~~·

01000: 0T\'

STOltES

MANAGEII

01DOD :ffl"t' stCIET AltY

°i,'94_.,ll.5

4()8,9.28

OlDDO:: OJST OOIAl

01000: FAO UTI ES

5IIVICIS

MAINTDIANa.

963.:DO

2,.057;076

192 D 2.032 1,151 20 145 D 1.030-- 1.m--=.__1_ 2 400 Q 870 1,108 13 12- ---ir--,55---1:-iro- --o-- --350 9 586 232 319 ~Mi._- _2 292 256 114 1.341 0 14 52 39 -2 0----3____ r--2 --

82 1 -4:554102,164

30.m

01000: HtAl. lll

Pt.AN

01000::

ANNICE

ADIIOll:ST1t.ATIOW

U75,&30

16 10 10 247 88 30

2S5.22'

010D0: Hl.lMAIII ltfSOUltCfS

01.000. UGAl

914r779

1,194,105

34 3 17 721 12 2 12 6118 10, 3 12 661 6 2 -- - g---653 118.~- - 104 423 535 11.231 30 118 1,415 1.706 10 38 1.139 ll07-- - _1___ 2---3

--· --

-----

D1DOD: M.A Y01.

ANDCOUMCll

Ol DOD :OfflCI O F PU ii.iC

COMMUNICATIOH

54,.Sf.3

179,49)

33 31 30 ---30 24 65 10 0 -

34 11 7 4 163 960

1_343

~ Total

OltlDO: PU1t01'51NG

Aloc:rtioa

511,,.014

10,747,702

24 8 5 159 6.(]23 907 1

----

•

0 31 20 14 11 3.818 -:0 2 I 1 1 -446 3 -- 333- --248 --,~- --, ,3---24.212·-----. 127,462 128,517 18,603 24,858 _::-6!),468 ~137 ~~~300 19.630 1.342 961 25.110

. ·----

4.276 -3,0531 3.129 I ·:z:50:q 1.11.481 I 23.739 I 1.360 I 623-1 ,1

'Z1 1 6 352 4.383 2 -0 -- -, --I458-j 09---32----397---,.296--36;!93"1 109.749 5,017 37,393 52.1)68 1,1~1 37.72 1.12 11.465 10.364 214.520 I

◄

2.005--9.599_ 1,(121 24,323

I .• - •

3180 •n•1-4.268

. -1 1!lJa1..I

158;46]1 205.932 I

-...-.,-----,1"":289--BT.812-I :?5.!i!iD I 167 4

0 1 1

0 2 S---2 5 3 13

oo .021 261 36.346 924 42,7r.7 50i-4.716 485

21 76 269 160

83 3.398 ~94 1 ..!_58 54.135 66 2,604 2 2

47 32 25 IQ 1 956 4 3 _ _2 2 62 24 15 14 11 350 .:§05 --2:m--1,i:m--14;227---1)!20 ·--'i' 1,5 _,,Q8 :,i--------0:-----'-4"2=---=26 =-:24 19 543 6 7 2 1 90 ·1._11_0 1.222 14,756 14,11111 1.133

6 0 3

26 2 13

6 o 82

,~---·-·, Deparlment

-·. ·-· -···-·------07120: ZOO lRUST

__ 32

• n,_ .,.-.,._ _

R '7"J A I\.

4S.::: "1

~===

rnnr ,.. C' MTC D nDCD A Tt nu C'

"'-"'""""' """"' 'vr<TIUM

,.-~ t129

7116 81

D 0

.....~ 122 2

13 O

3 1

1ro - - 85 26.540 336 1.604 1,193 82~ 65

2 1

◄

□--

◄

--O-

155 759 ----1,fil_ 1190

QQ4

_ 91 515

4 24 180 30 1 100

71;----308--3.li<l'I 23 2

0 11 1

660 13 2,353

26D.647J

671

1 1 6-I 100---,~ -,;crl3-I 3 349 434 I 2

2.620 756 ~ 2,007

1.110 530

:211.252

1.3561

1651

1s.DS11 I 1□1, 1e I 216.859 I 13.334 4981I

◄

766 517 ~I 71 48 370 I ....,.,397 268 2.411fl .907---r.~ -46Ji:lt'I 503 513 -3.1188 I 7 178 317 I 1.1ao _ll(lll___ 39.332-

Appendix C Appendix C provides the schedules for each grant program that requires an indirect cost rate determined using a salaries and benefits base.

The schedules list each of the thirteen central service areas, the indirect cost from each using the

results from the 0MB Compliant cost allocation process in table A-3, the salaries and benefits base for each program, and the calculated indirect cost rate. Appendix C also includes a schedule for the Carry Forward Adjustment Report that shows the carry forward adjustment to be applied to each grant program. Following is a list of the schedules in Appendix C. Schedule C-1

Carry Forward Adjustment Report

Schedule C-2

Community Development

Schedule C-3

Housing

Schedule C-4

Emergency Management

Schedule C-5

Transit

Schedule C-6

Airport

Schedule C-7

Public Health

Schedule C-8

Women, Infants, and Children (WIC)

Schedule C-9

Photo Traffic Enforcement

Schedule C-1

City of Amarillo Indirect Cost Rate Proposal Carry Forward Adjustment Report Actual Fiscal Year 2019/2020 For the Fixed Fiscal Year 2021/2022

Department/Program CDBG PROGRAM $ HOUSING $ EMERGENCY MANAGEMENT $ TRANSIT AIRPORT HEAL TH DEPARTMENT WIC PHOTO TRAFFIC

FY 2018/19 Carry Forward

Fixed FY 2020/21 Recovery

$ $ $ $ $

110,412 91,046 48,980 278,706 124,197 218,810 157,094 10,337

$ $ $ $ $ $ $ $

FY 2020/21 Recovery Excluding Carry Forward

(28,873) $ 49,965 $ 5,938 $ (36,964) $ 20,321 $ (7,918) $ (137) $ (3,081) $

$ $ 54,918 $ 241,742 $ 144,518 $ 210,892 $ 156,957 $ 7,256 $ 81,540 141,011

Actual FY 2020/21 Indirect Costs 56,202 137,343 61,998 215,086 198,012 243,708 136,775 7,412

FY 2020/21 Carry Forward

$ $ $ $ $ $ $ $

(25,338) (3,668) 7,080 (26,656) 53,494 32,816 (20,182) 156

Through the carry forward adjustment process the City compares the actual prior year indirect cost recovery amount, adjusted to remove the prior-year carry forward adjustment, to the actual indirect costs occurred in that year as calculated in the plan. The over or under recovery calculated is then added to the new rate calculation. The carry forward adjustment process is completed annually to ensure that the City is not over or under recovering through the indirect cost allocation process.

Schedule C-2

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Community Development Grant Indirect Cost Rates For the Period Ended September 30, 2021

(1) Indirect Cost Accounting Central Stores City Manager City Secretary Custodial Servcies Facilities Maintenance Finance Health Plan Admin Human Resources Legal Mayor and Council Office of Public Communications Purchasing Total Indirect Costs Total Indirect Costs Carry Forward Adjusted Total

$ $ $

5,346 209 6,460 3,217 15,370 11,910 2,396 816 2,859 4,871 1,519 1,229 56,202 56,202 !25,338) 30,864

$ $ $

Salaries & Benefits Base

Indirect Cost Rates

514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303 514,303

1.04% 0.04% 1.26% 0.63% 2.99% 2.32% 0.47% 0.16% 0.56% 0.95% 0.00% 0.30% 0.24% 10.93%

514,303 514,303 514,303

10.93% -4.93% 6.00%

(1) Indirect Cost amounts are from Table A-3

Schedule C-3

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Housing Grant Indirect Cost Rates For the Period Ended September 30, 2021

Total Indirect Costs Carry Forward Adjusted Total

65,590 30 5,911 560 923 715 14,880 1,280 4,550 17,297 14,981 10,626 137,343 137,343 (3,668) 133,675

$ $ $

Salaries & Benefits Base

Indirect Cost Rates

565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854 565,854

11.59% 0.01% 1.04% 0.10% 0.16% 0.13% 2.63% 0.23% 0.80% 3.06% 0.00% 2.65% 1.88% 24.27%

565,854 565,854 565,854

24.27% -0.65% 23.62%

(1) Indirect Cost amounts are from Table A-3

Schedule C-4

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Emergency Management Indirect Cost Rates For the Period Ended September 30, 2021

$ $ $

2,232 193 7,638 5,479 18,778 14,553 1,642 589 2,636 5,522 997 1,739 61,998 61,998 7,080 69,078

$ $ $

Salaries & Benefits Base

Indirect Cost Rates

421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151 421,151

0.53% 0.05% 1.81% 1.30% 4.46% 3.46% 0.39% 0.14% 0.63% 1.31% 0.00% 0.24% 0.41% 14.72%

421,151 421,151 421,151

14.72% 1.68% 16.40%

(1) Indirect Cost amounts are from Table A-3

Schedule C-5

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Transit Indirect Cost Rates For the Period Ended September 30, 2021

Total Indirect Costs Carry Forward Adjusted Total

23,518 2,967 37,485 6,540 20,930 48,394 13,441 6,981 24,604 19,648 5,000 5,578 215,086 215,086 {26,656) 188,430

Salaries & Benefits Base

$ $ $

Indirect Cost Rates

3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364 3,696,364

0.64% 0.08% 1.01% 0.18% 0.57% 1.31% 0.36% 0.19% 0.67% 0.53% 0.00% 0.14% 0.15% 5.82%

3,696,364 3,696,364 3,696,364

5.82% -0.72% 5.10%

(1) Indirect Cost amounts are from Table A-3

Schedule C-6

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Airport Indirect Cost Rates For the Period Ended September 30, 2021

$ $ $

30,756 9,196 39,300 13,511 1,342 961 25,768 6,321 11,547 29,649 11,297 18,364 198,012 198,012 53,494 251,506

$ $ $

Salaries & Benefits Base

Indirect Cost Rates

3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558 3,391,558

0.91% 0.27% 1.16% 0.40% 0.04% 0.03% 0.76% 0.19% 0.34% 0.87% 0.00% 0.33% 0.54% 5.84%

3,391,558 3,391,558 3,391,558

5.84% 1.58% 7.42%

(1) Indirect Cost amounts are from Table A-3

Schedule C-7

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Public Health Indirect Cost Rates For the Period Ended September 30, 2021

Total Indirect Costs Carry Forward Adjusted Total

13,224 2,018 33,560 16,784 60,251 46,682 17,924 4,224 16,682 22,509 5,084 4,766 243,708 243,708 32,816 276,524

Salaries & Benefits Base

$ $ $

Indirect Cost Rates

2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353 2,554,353

0.52% 0.08% 1.31% 0.66% 2.36% 1.83% 0.70% 0.17% 0.65% 0.88% 0.00% 0.20% 0.19% 9.54%

2,554,353 2,554,353 2,554,353

9.54% 1.28% 10.83%

(1) Indirect Cost amounts are from Table A-3

Schedule C-8

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of WIC Indirect Cost Rates For the Period Ended September 30, 2021

$ $ $

12,306 343 11,619 2,099 43,116 38,005 4,613 2,293 7,523 6,647 1,867 6,344 136,775 136,775 (20,182) 116,593

$ $ $

Salaries & Benefits Base

Indirect Cost Rates

924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629 924,629

1.33% 0.04% 1.26% 0.23% 4.66% 4.11% 0.50% 0.25% 0.81% 0.72% 0.00% 0.20% 0.69% 14.79%

924,629 924,629 924,629

14.79% -2.18% 12.61%

(1) Indirect Cost amounts are from Table A-3

Schedule C-9

City of Amarillo, Texas Cost Allocation Plan September 30, 2021 Summary of Photo Traffic Enforcement Indirect Cost Rates For the Period Ended September 30, 2021

Total Indirect Costs Carry Forward Adjusted Total

1,515 1 77 36 42 33 1,977 10 145 1,359 1,315 902 7,412 7,412 156 7,568

Modified Direct Charges

$ $ $

Indirect Cost Rates

989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228 989,228

0.15% 0.00% 0.01% 0.00% 0.00% 0.00% 0.20% 0.00% 0.01% 0.14% 0.00% 0.13% 0.09% 0.75%

989,228 989,228 989,228

0.75% 0.02% 0.77%

(1) Indirect Cost amounts are from Table A-3

Appendix D The schedule below reconciles the allocable costs from the Central Services to the amounts reported for each area in the City's Annual Comprehensive Finance Report (ACFR).

Reconciliation to Annual Comprehensive Financial Report (ACFR) Allocable Cost Summary - Central Services

Fiscal Year 2020-2021 ACFR Amount (page 179)

Unallocable Cost

Total Cost Difference Allocable Cost Summary 10,272,976 $ $ Central Service 01000: ACCOUNTING 1,210,870 84,933 1,295,803 227,893 1,067,909 01000:-CENTRAL STORES 356.224 28,670 - - ~ 113,894 271,000 01000:CITYMANAGER ··. . 1,541,441 _l42,719)_ 1,498,722 --·104,596 -1,394,126 01000: CITY SECRETARY . 425.91•i° 10,243 436,157 154,690 • . 281,467 01000:CUSTODIALSERVICES - --- - -i;259,343 - 7,259,343 --- 296,113 963,23001000: FACILITIES MAINTENANCE 2,861,716 _ _(_~,i49)_ 2,770.2_§? 713,191 2,057,076 ~01000: FINANCE-~-~ 1,335,932 35,516 1,371,448 95.929 1,275,520 01000: HEALTH PLAN°A"DMINISTRA TION -- - - 272,195 - 2ci}sf" -~~ - - 37,319 -~55F5" 01000: HUMAN RESOURCES 1,003,374 58,149 1,061,523 -177,550-883,973 01000: LEGAL • · 1,276,566 -· «AOf"-- 1,320,967 - 382,459 - . 01000: MAYOR AND COUNCIL 57,374 - - 57,374 57.374 01000: OFFICE OF PUBLIC COMMUNICATION -- ---;rT4,213 - - 16,289~- 430,502 56,576 - 373,926.Jl!.OOO: PURCHASING _ _ ~0,4_4_1_ _ .21,2~ _ -641,650 130,~6 ·-- ~1_),014

m:SOs.

Information Technology {IT) charges to General Fund departments are reported in the ACFR in one line (page 179). For the indirect cost allocation process the IT charges for the General Fund have been allocated as appropriate to each department within the General Fund in order to have a true total cost for each department. The amounts noted in the Difference column above are the IT charges for each department except for City Manager and Facilities Maintenance. The City Manager department and Facilities Maintenance department also had Payroll Reimbursement amounts that are reported as revenue in the ACFR and included as an offset to payroll costs for the indirect cost allocation process. The amounts that make up the City Manager and Facilities Maintenance difference are as follow: City Manager

Facilities Maint

IT charges

$ 34,548

Payroll Reimbursements

( 77,267)

Net

($42,719)

IT charges

$ 79,152

Payroll Reimbursements

(170,601)

Net

($91,449)

Appendix E THE CITY OF AMARILLO, TEXAS CONSOLIDATED CITY-WIDE AMENDMENT COST ALLOCATION PLAN Certificate of Indirect Costs

This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to the best ofmy knowledge and belief: (1) All costs included in this proposal dated September 30, 2021 to establish billing or final indirect costs rates for the period October 1, 2022 thru September 30, 2023 are allowable in accordance with the requirements of the Federal award(s) to which they apply and 0MB Circular A 87, "Cost Principles for State, Local, and Indian Tribal .Governments." Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan.

(2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the agreements to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently and the Federal Government will be notified of any accounting changes that would affect the predetermined rate. I declare that the foregoing is true and correct,

Goverumenit: City of AmarilloQ Signature

Name of Official: Laura Storrs Title: Assistant City Manager Date of Execution: August 30, 2022

Appendix F

~-.. A....ill.•.

City of Amarillo, Texas Organization Structure

Amarillo Citizens

Mayor & City Council

Munlclpal Court Judge

Assistant City Manager

City Manager

Boards & Commissions

Assistant City Manager {Chl<!f Flnandal omcer)

Assistant City Manaaer

Capita! Projects & Development Engineering

Development Services Coordlnato•

Amarillo City Tran.sit

Amarilk>CMc Center cemcrex

Airport

PublicWorlc.s

Water Utilities

BulkJlng Safety

Community Devclopment

Finance

Environmental Health

Fire Marshal

Planning

Anlmal

Amarillo Fire Department

Amarillo Pence

Human aescurces

City Attorney

City Secretary

Munklpal Court

Parks & RecrcaUon

Fadlltles

Office of Public Communic.aUons

Public Health

Women, Infants, & Children

Manaa;ement & Welfare

Department

Managing Director Information Technology

Ama,1110 Public Library

Information Technology

Broadband 3.1,1

Office of Emergency

Management