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Item 10 - COUNCIL READING FILE_a_Combined Full CAP
CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2019 Prepared April 21, 2020 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: COST ALLOCATION METHODOLOGY INTRODUCTION The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2019. Statistics used to allocate costs were taken from FY2019 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count. STEP-DOWN ALLOCATION PROCEDURE A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following: First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated by 2 CFR Part 200), plus all allocated costs from other central services, which have been identified up to this point. Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step- down methodology, two important points should be noted: 1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and 2. After the second allocation of each central service, that service was “closed” and could not receive any additional allocation from other central services. To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: COST ALLOCATION METHODOLOGY FORMAT A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: Summary Data – Three summary schedules are provided at the beginning of the Plan: 1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department. The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund. 2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A). 3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service. Detail Data – information on each central service are presented in the following format: 1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures. 2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central services. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: COST ALLOCATION METHODOLOGY FORMAT (Continued) 3. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of an allocation basis that most closely correlates with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function. 4. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted. 5. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that receive allocations are listed on the left side of the page and the central service functions are listed across the top. INTERVIEWS Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012019SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 26Costs by Function1.03 27Detail Allocation - City Hall1.04 28Detail Allocation - 919 Palm1.05 29Detail Allocation - Corporation Yard1.06 30Allocation Summary1.07 31City CouncilNarrative2.01Costs to be Allocated2.02 33Costs by Function2.03 34Detail Allocation - City Council2.04 35Allocation Summary2.05 37AdministrationNarrative3.01Costs to be Allocated3.02 40Costs by Function3.03 41Detail Allocation - Citywide Administration 3.04 42Detail Allocation - Netwok Services & Info Services 3.05 44Detail Allocation - Economic Development 3.06 45Detail Allocation - Natural Resource Planning 3.07 46Allocation Summary3.08 47City AttorneyNarrative4.01Costs to be Allocated4.02 50Costs by Function4.03 51Detail Allocation - City Attorney4.04 52Allocation Summary4.05 54City ClerkNarrative5.01Costs to be Allocated5.02 57 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022019SchedulePageCosts by Function5.03 58Detail Allocation - City Clerk Services5.04 59Detail Allocation - Public Counter/Main City Phone 5.05 60Allocation Summary5.06 62Finance Narrative6.01Costs to be Allocated6.02 65Costs by Function6.03 66Detail Allocation - Accounts Payable6.04 68Detail Allocation - Payroll6.05 70Detail Allocation - Purchasing6.06 72Detail Allocation - General Finance6.07 74Detail Allocation - Utility Billing6.08 76Detail Allocation - Utility Billing Costs6.09 77Detail Allocation - Cashier6.10 78Detail Allocation - Budget6.11 79Allocation Summary6.12 81Network ServicesNarrative7.01Costs to be Allocated7.02 84Costs by Function7.03 85Detail Allocation - Network Services & Desktop Support 7.04 87Detail Allocation - MDC Support7.05 89Detail Allocation - Tablet Support7.06 90Detail Allocation - Server Support7.07 91Detail Allocation - Network Support7.08 93Detail Allocation - Radios7.09 95Detail Allocation - Telemetry7.10 96Detail Allocation - Cell Phones7.11 97Detail Allocation - Paging Service7.12 98Detail Allocation - Cellular Data Services 7.13 99Detail Allocation - Telephones7.14 101Detail Allocation - Cuesta Peak7.15 103Detail Allocation - South Hills7.16 104Detail Allocation - Tassajara7.17 105Detail Allocation - IT Projects7.18 106Detail Allocation - Direct Dept Exp7.19 107Allocation Summary7.20 108IT Support ServicesNarrative8.01Costs to be Allocated8.02 113Costs by Function8.03 114Detail Allocation - Network Services & Desktop Support 8.04 115 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032019SchedulePageDetail Allocation - Network Support8.05 117Detail Allocation - Cell Phones8.06 119Detail Allocation - Cellular Data Services 8.07 120Detail Allocation - Telephone8.08 122Allocation Summary8.09 124Information ServicesNarrative9.01Costs to be Allocated9.02 127Costs by Function9.03 128Detail Allocation - IS9.04 129Allocation Summary9.05 130Finance Support ServicesNarrative10.01Costs to be Allocated10.02 132Costs by Function10.03 133Detail Allocation - General Support Services 10.04 134Detail Allocation - Parking10.05 136Allocation Summary10.06 137Human ResourcesNarrative11.01Costs to be Allocated11.02 140Costs by Function11.03 141Detail Allocation - Human Resources11.04 142Allocation Summary11.05 144Risk ManagementNarrative12.01Costs to be Allocated12.02 147Costs by Function12.03 148Detail Allocation - Risk Management12.04 149Detail Allocation - Workers Comp Premiums 12.05 151Detail Allocation - Liability Claims12.06 153Detail Allocation - General Fund Liab Claims 12.07 154Allocation Summary12.08 156Wellness ProgramNarrative13.01Costs to be Allocated13.02 159Costs by Function13.03 160Detail Allocation - Wellness Program13.04 161Allocation Summary13.05 163 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042019SchedulePagePublic Works AdministrationNarrative14.01Costs to be Allocated14.02 166Costs by Function14.03 167Detail Allocation - Deputy Director/City Engineer 14.04 168Detail Allocation - Director14.05 169Detail Allocation - Development Review 14.06 170Detail Allocation - Utilities14.07 171Allocation Summary14.08 172Facilities MaintenanceNarrative15.01Costs to be Allocated15.02 174Costs by Function15.03 175Detail Allocation - Janitorial - Other15.04 177Detail Allocation - Janitorial - City Hall15.05 178Detail Allocation - Janitorial - Corp Yard 15.06 179Detail Allocation - Janitorial - 919 Palm Street 15.07 180Detail Allocation - Swim Center15.08 181Detail Allocation - Utilities15.09 182Detail Allocation - Parking Facility Maintenance 15.10 183Detail Allocation - Utility Facilities15.11 184Detail Allocation - Transit Facilities15.12 185Detail Allocation - Building Maintenance 15.13 186Allocation Summary15.14 188FleetNarrative16.01Costs to be Allocated16.02 193Costs by Function16.03 194Detail Allocation - Fleet16.04 195Allocation Summary16.05 196CIP Project EngineeringNarrative17.01Costs to be Allocated17.02 198Costs by Function17.03 199Detail Allocation - Project Engineering17.04 200Allocation Summary17.05 201Transportation/Plan EngineeringNarrative18.01Costs to be Allocated18.02 203 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052019SchedulePageCosts by Function18.03 204Detail Allocation - Parking18.04 205Detail Allocation - Transit18.05 206Detail Allocation - Development Review 18.06 207Detail Allocation - Long Range Plan18.07 208Allocation Summary18.08 209Natural Resources Protection (Utility Services)Narrative19.01Costs to be Allocated19.02 211Costs by Function19.03 212Detail Allocation - Program Support19.04 213Allocation Summary19.05 214Hazard Prevention (Utility Svc)Narrative20.01Costs to be Allocated20.02 216Costs by Function20.03 217Detail Allocation - Fire Hydrant20.04 218Allocation Summary20.05 219Eng Dev Review (Utility Services)Narrative21.01Costs to be Allocated21.02 221Costs by Function21.03 222Detail Allocation - Utility Services21.04 223Allocation Summary21.05 224 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012019Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionFin NonDepartComm Dev AdminCommissions & CommDevelopment ReviewBuilding Charge $262 $238 $510 $15,463 $6,168 City Council $1,046 $974 $1,314 $1,202 $881 $2,963 $104 $6,151 Administration $3,902 $69,891 $248,528 $4,484 $3,286 $11,048 $388 $22,939 City Attorney $3,069 $2,856 $3,855 $3,527 $2,584 $8,690 $305 $18,043 City Clerk $443 $887 $111 $97,467 $443 $6,163 Finance $10,140 $9,329 $11,281 $10 $12,226 $8,238 $25,782 $1,800 $45,792 Network Services $6,516 $7,653 $622 $39,276 $49,080 IT Support Services $1,207 $1,395 $122 $8,478 $6,610 Information Services$152,287 Finance Support Services $504 $469 $634 $580 $425 $1,429 $50 $2,966 Human Resources $3,900 $7,801 $975 $19,502 $38,613 Risk Management $832 $10,100 $19,695 $3,288 $701 $48,980 $83 $97,207 Wellness Program $81 $162 $20 $520 $81 $1,122 Public Works Administration$84,172 Facilities Maintenance $1,652 $1,501 $3,213 $37,846 $12,731 Fleet$1,545 $3,092 CIP Project EngineeringTransportation/Plan Engineering$272,945 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Review (Utility Services)Subtotal$21,407 $107,505 $308,473 $10 $27,157 $16,115 $469,731 $3,254 $673,794 Proposed Costs$21,407 $107,505 $308,473 $10 $27,157 $16,115 $469,731 $3,254 $673,794 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022019Central Service DepartmentsLong Range PlanDev ServicesBuilding & SafetyHuman RelationsHousing AssistPark MaintSwim Center MaintUrban Forest SvcStreet MaintBuilding Charge $3,522 $9,793 $8,182 $1,259 $9,441 City Council $2,182 $373 $6,755 $807 $9,182 $1,501 $2,017 $3,891 Administration $8,136 $1,393 $25,192 $3,009 $34,240 $5,601 $7,521 $14,509 City Attorney $6,400 $1,095 $19,815 $2,367 $26,932 $4,405 $5,916 $11,413 City Clerk $1,773 $6,885 $6,694 $887 $1,995 $4,722 Finance $18,093 $2,229 $54,757 $7,804 $88,747 $16,375 $17,326 $36,270 Network Services $14,004 $45,361 $49,876 $7,306 $16,789 $31,025 IT Support Services $2,236 $6,478 $7,819 $1,135 $2,630 $5,465 Information ServicesFinance Support Services $1,052 $180 $37,066 $389 $4,427 $725 $972 $1,876 Human Resources $13,651 $54,605 $46,804 $3,900 $15,602 $37,639 Risk Management $34,372 $297 $135,918 $642 $119,201 $10,520 $38,902 $93,078 Wellness Program $323 $1,254 $1,218 $162 $363 $860 Public Works Administration$158,394 $23,922 $121,365 $102,876 Facilities Maintenance $8,622 $23,970 $36,829 $1,050 $6,127 $64,771 Fleet$10,819 $149,920 $3,092 $71,096 $298,293 CIP Project EngineeringTransportation/Plan Engineering $167,156 Natural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Review (Utility Services)Subtotal$281,522 $5,567 $438,668 $15,018 $748,465 $80,581 $309,880 $716,129 Proposed Costs$281,522 $5,567 $438,668 $15,018 $748,465 $80,581 $309,880 $716,129 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032019Central Service DepartmentsTraffic Signals/LightsStormwater/Flood ControlRec AdminRec FacilitiesYouth ServicesCommunity ServicesRanger ProgramAquaticsGolf CourseBuilding ChargeCity Council $1,733 $2,754 $2,551 $766 $3,139 $1,747 $1,573 $1,479 $2,004 Administration $6,462 $10,272 $9,511 $2,859 $11,708 $6,518 $5,866 $5,516 $7,474 City Attorney $5,083 $8,079 $7,481 $2,249 $9,209 $5,127 $4,614 $4,338 $5,879 City Clerk $887 $3,170 $10,544 $1,933 $8,770 $1,357 $3,436 $4,243 $3,042 Finance $15,894 $23,365 $22,248 $7,614 $34,701 $17,773 $15,140 $15,100 $22,506 Network Services $10,636 $5,056 $23,539 $23,439 $24,906 $23,022 $26,056 $14,826 $11,380 IT Support Services $1,131 $914 $3,160 $2,991 $4,725 $3,644 $4,705 $1,920 $2,001 Information Services $13,791 $35,478 Finance Support Services $835 $1,328 $1,230 $370 $1,514 $842 $758 $713 $966 Human Resources $7,801 $23,988 $19,502 $3,900 $7,801 $7,801 $11,701 $3,900 $15,602 Risk Management $20,028 $59,538 $48,652 $9,935 $21,147 $20,040 $29,224 $10,502 $38,892 Wellness Program $162 $576 $485 $352 $1,596 $247 $625 $772 $554 Public Works Administration $71,322 $54,369 Facilities Maintenance $5,561 $13,591 $360,188 $5,989 $5,989 $5,989 Fleet $24,729 $30,911 $7,728 $57,185 $57,185 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Review (Utility Services)Subtotal$172,264 $238,111 $205,700 $416,596 $135,205 $94,107 $166,872 $63,309 $167,485 Proposed Costs$172,264 $238,111 $205,700 $416,596 $135,205 $94,107 $166,872 $63,309 $167,485 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042019Central Service DepartmentsJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsTraffic SafetyFire AdminEmergency ResponseBuilding ChargeCity Council $19 $6,018 $31,272 $8,465 $8,309 $850 $2,674 $2,813 $35,677 Administration $71 $22,442 $116,618 $31,568 $30,984 $3,170 $9,972 $10,491 $133,045 City Attorney $55 $17,652 $91,729 $24,830 $24,371 $2,494 $7,844 $8,252 $104,650 City Clerk $24,513 $19,065 $5,320 $9,293 $1,414 $1,773 $16,075 $20,728 Finance $185 $57,446 $210,808 $58,131 $61,498 $7,658 $18,970 $23,877 $238,821 Network Services $81,886 $310,544 $80,607 $219,228 $37,475 $20,197 $65,169 $267,998 IT Support Services $3,789 $22,112 $6,337 $17,025 $4,504 $1,884 $2,377 $25,063 Information Services $129,892 $94,885 Finance Support Services $9 $2,902 $15,079 $4,082 $4,006 $410 $1,289 $1,357 $17,202 Human Resources $21,452 $171,615 $42,904 $78,007 $3,900 $15,602 $15,602 $175,516 Risk Management $13 $56,073 $435,161 $109,305 $193,101 $10,002 $39,426 $39,536 $447,991 Wellness Program $444 $3,470 $968 $1,691 $257 $323 $343 $3,773 Public Works AdministrationFacilities Maintenance $26,164 $26,164 $26,164 $52,329 $26,164 $26,164 $23,770 $23,770 Fleet $32,456 $208,650 $69,550 $6,182 $61,822 CIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Review (Utility Services)Subtotal$352 $483,129 $1,662,287 $468,231 $699,842 $104,480 $207,940 $304,547 $1,494,234 Proposed Costs$352 $483,129 $1,662,287 $468,231 $699,842 $104,480 $207,940 $304,547 $1,494,234 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052019Central Service DepartmentsHazard PreventionTraining ServicesRecruit AcademyFire ApparatusFire Station Fac SupHazMat Task ForceDisaster AssistFD201 Local Sales TaxFD202 Downtown BidBuilding ChargeCity Council $2,987 $383 $267 $1,222 $148 $892 $4 $660 Administration $11,139 $1,430 $993 $4,555 $551 $3,328 $15 $2,462 City Attorney $8,762 $1,124 $781 $3,583 $434 $2,618 $12 $1,936 City Clerk $3,547 $887 Finance $23,074 $4,814 $2,973 $14,232 $2,763 $6,057 $4,070 $6,492 Network Services $27,808 $3,887 IT Support Services $3,548 $822 Information ServicesFinance Support Services $1,440 $185 $128 $589 $71 $430 $2 $318 Human Resources $23,402 $7,801 Risk Management $58,323 $305 $212 $19,621 $118 $710 Wellness Program $645 $162 Public Works AdministrationFacilities Maintenance $23,770 $23,770 $23,770 $23,770 FleetCIP Project EngineeringTransportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Review (Utility Services)Subtotal$188,445 $32,011 $5,354 $57,361 $27,855 $37,805 $4,103 $11,868 Proposed Costs$188,445 $32,011 $5,354 $57,361 $27,855 $37,805 $4,103 $11,868 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062019Central Service DepartmentsFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD211 SB1 Road RepairFD401 Cap OutlayFD403 IT ReplaceFD404 Major Fac RepFD501 Parkland DevFD505 Affordable HousingBuilding Charge$195 City Council $150 $258 $4,982 ($24) $10 $2,035 Administration $559 $962 $18,580 ($90) $36 $7,568 City Attorney $440 $756 $14,615 ($70) $28 $5,962 City Clerk $443 $776 Finance $1,810 $1,540 $50,637 $1,699 $390 $19,663 Network Services$2,175 IT Support Services$162 Information ServicesFinance Support Services $72 $124 $2,402 ($11) $5 $982 Human Resources $1,950 $6,826 Risk Management $4,661 $16,318 Wellness Program $81 $142 Public Works AdministrationFacilities Maintenance$1,217 FleetCIP Project Engineering$23,005 $116,898 $802 $92,555 $20,330 Transportation/Plan EngineeringNatural Resources Protection (Utility Services)Hazard Prevention (Utility Svc)Eng Dev Review (Utility Services)Subtotal$10,166 $3,640 $119,027 $23,005 $118,402 $802 $93,024 $20,330 $36,210 Proposed Costs$10,166 $3,640 $119,027 $23,005 $118,402 $802 $93,024 $20,330 $36,210 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072019Central Service DepartmentsFD507 Trans ImpactFD601 WaterFD602 SewerFD611 ParkingFD621 TransitFD705 Whale RockFD711 Hazardous MatAll OtherSubtotalBuilding Charge $4,721 $4,721 $515 $64,990 City Council $17,882 $21,272 $8,187 $3,175 $3,631 $170 $223,477 Administration $66,687 $79,327 $30,532 $11,837 $13,544 $634 $1,143,263 City Attorney $52,454 $62,397 $24,015 $9,312 $10,653 $498 $655,518 City Clerk $33,778 $43,914 $4,877 $1,773 $1,773 $229 $356,030 Finance $210,924 $247,818 $90,959 $33,908 $33,260 $2,663 $106,990 $2,084,670 Network Services $187,968 $231,085 $78,738 $76,184 $18,937 $2,140,254 IT Support Services $18,068 $17,137 $7,168 $2,346 $1,261 $202,369 Information Services $88,284 $65,653 $17,210 $16,855 $19,448 $7,190 $640,973 Finance Support Services $8,622 $10,257 $3,948 $1,530 $1,751 $82 ($29,951) $111,612 Human Resources $133,587 $120,716 $39,003 $11,701 $15,212 $1,229,784 Risk Management $360,845 $289,922 $93,701 $27,973 $36,365 $3,111,456 Wellness Program $2,704 $2,827 $887 $323 $323 $35 $30,933 Public Works Administration $16,260 $16,259 $195,872 $86,530 $931,341 Facilities Maintenance $58,575 $58,574 $57,358 $9,052 $1,106,164 Fleet $129,827 $204,014 $15,456 $27,820 $46,367 $1,517,739 CIP Project Engineering $13,108 $340,263 $166,387 $3,745 $268 $777,361 Transportation/Plan Engineering$38,555 $28,445 $507,101 Natural Resources Protection (Utility Services) $26 $26 Hazard Prevention (Utility Svc) $8,300 $8,300 Eng Dev Review (Utility Services) ($9,784) ($9,785)($19,569)Subtotal$13,108 $1,729,965 $1,632,521 $710,211 $321,727 $183,978 $4,311 $130,596 $16,823,792 Proposed Costs$13,108 $1,729,965 $1,632,521 $710,211 $321,727 $183,978 $4,311 $130,596 $16,823,792 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082019Central Service DepartmentsDirect BilledUnallocatedTotalBuilding Charge$64,990 City Council$223,477 Administration$1,143,263 City Attorney$655,518 City Clerk $143,832 $499,862 Finance $190,015 $2,274,685 Network Services$2,140,254 IT Support Services$202,369 Information Services $640,973 Finance Support Services $111,612 Human Resources $1,229,784 Risk Management$3,111,456 Wellness Program$30,933 Public Works Administration $931,341 Facilities Maintenance $1,106,164 Fleet$1,517,739 CIP Project Engineering $1,897,658 $2,675,019 Transportation/Plan Engineering $668,377 $1,175,478 Natural Resources Protection (Utility Services) ($26) $407,673 $407,673 Hazard Prevention (Utility Svc) ($8,300) $926,601 $926,601 Eng Dev Review (Utility Services) $19,569 Subtotal$11,243 $4,234,156 $21,069,191 Proposed Costs$11,243 $4,234,156 $21,069,191 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012019DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$140,202 City Council$162,709 Administration$1,311,008 ($160,444)City Attorney$832,944 ($127,839)City Clerk$668,355 Finance $2,386,216 ($18,610)Network Services$2,284,252 IT Support Services$207,284 Information Services$553,125 Finance Support Services$184,148 ($23,641)Human Resources$1,307,603 Risk Management$4,029,011 ($366,512)Wellness Program$14,236 Public Works Administration$991,570 Facilities Maintenance$1,215,167 Fleet$1,197,319 CIP Project Engineering$2,049,917 Transportation/Plan Engineering$896,897 Natural Resources Protection (Utility Services) $407,673 Hazard Prevention (Utility Svc)$926,601 Eng Dev Review (Utility Services)Cultural Activities$21,407 Economic Development$107,505 Natural Resource Protection$308,473 Tourism and Bid Promotion$10 Community Promotion$27,157 Finance Non Departmental$16,115 Community Development Admin$469,731 Commissions & Committees$3,254 Development Review$673,794 Long Range Planning$281,522 Development Services $5,567 Building and Safety$438,668 Human Relations$15,018 Housing AssistanceParks Maintenance$748,465 Swim Center Maintenance$80,581 Urban Forest Services$309,880 Streets Maintenance$716,129 Traffic Signals & Lighting$172,264 Stormwater and Flood Control$238,111 Recreation Administration$205,700 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022019DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreation Facilities$416,596 Youth Services$135,205 Community Services$94,107 Ranger Program$166,872 Aquatics$63,309 Golf Course $167,485 Jack House$352 Police Administration$483,129 Patrol$1,662,287 Investigations$468,231 Police Support Services$699,842 Neighborhood Services$104,480 Traffic Safety$207,940 Fire Administration$304,547 Emergency Response$1,494,234 Hazard Prevention$188,445 Training Services$32,011 Recruit Academy$5,354 Fire Apparatus Service$57,361 Fire Station$27,855 HazMat Task ForceDisaster Assistance$37,805 FD201 Local Sales Tax Fund$4,103 FD202 Downtown Bid Fund$11,868 FD205 CDBG Fund$10,166 FD206 Law Enforcement Grant Fund$3,640 FD208 Tourism Bid Fund$119,027 FD211 SB1 Road Repair 2017$23,005 FD401 Capital Outlay Engineering$118,402 FD403 Info Tech Replacement Fund$802 FD404 Major Facility Replacement Fund$93,024 FD501 Parkland Development Fund$20,330 FD505 Affordable Housing Fund$36,210 FD507 Transportation Impact Fee Fund$13,108 FD601 Water Fund$1,729,965 FD602 Sewer Fund$1,632,521 FD611 Parking Fund$710,211 FD621Transit Fund$321,727 FD705 Whale Rock Fund$183,978 FD711 Hazardous Mat Task Force Fund$4,311 All Other$130,596 Unallocated$4,234,156 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032019DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedDirect Billed$11,243 Total$21,626,035 ($556,844)$21,069,191 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012019DepartmentsBuilding ChargeCity CouncilAdminCity AttorneyCity ClerkFinance Network ServicesIT Support ServicesInfo Services Schedule: 1.007 2.005 3.008 4.005 5.006 6.012 7.020 8.009 9.005Building Charge ($140,202) $0 $0 $0 $0 $0 $0 $0 $0 City Council $5,965 ($288,364) $1,572 $1,312 $63,402 $3,703 $15,929 $2,090 $0 Administration $2,236 $4,226 ($1,437,314) $10,573 $75,064 $35,957 $19,069 $2,714 $63,842 City Attorney $1,311 $2,685 $10,013 ($837,465) $18,103 $18,593 $11,728 $1,624 $19,359 City Clerk $2,160 $2,154 $8,035 $6,320 ($830,251) $17,750 $44,120 $2,914 $0 Finance $8,433 $7,692 $28,685 $22,564 $30,523 ($2,765,272) $72,806 $7,735 $0 Network Services $5,923 $7,363 $60,589 $21,599 $2,216 $72,795 ($2,596,729) $11,672 $6,796 IT Support Services $0 $668 $2,492 $1,960 $887 $4,873 $1,076 ($258,740) $0 Information Services $4,806 $1,783 $39,779 $5,230 $1,773 $14,620 $76,506 $2,347 ($768,453)Finance Support Services $0 $593 $2,214 $1,741 $0 $9,203 $0 $0 $0 Human Resources $2,384 $4,216 $15,719 $12,365 $36,549 $33,541 $23,060 $3,871 $0 Risk Management $322 $12,988 $48,434 $38,098 $0 $99,342 $6,906 $872 $0 Wellness Program $0 $46 $172 $135 $0 $921 $0 $0 $0 Public Works Administration $19,844 $3,197 $11,920 $9,376 $94,557 $23,819 $56,770 $3,981 $37,483 Facilities Maintenance $3,510 $3,917 $14,608 $11,490 $2,216 $44,405 $31,043 $2,627 $0 Fleet $1,049 $3,860 $14,394 $11,321 $1,995 $46,923 $14,971 $2,161 $0 CIP Project Engineering $16,839 $6,608 $24,643 $19,383 $0 $42,426 $56,686 $8,119 $0 Transportation/Plan Engineering $430 $2,891 $10,782 $8,480 $3,104 $21,716 $25,805 $3,644 $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $262 $1,046 $3,902 $3,069 $0 $10,140 $0 $0 $0 Economic Development $238 $974 $69,891 $2,856 $443 $9,329 $6,516 $1,207 $0 Natural Resource Protection $510 $1,314 $248,528 $3,855 $887 $11,281 $7,653 $1,395 $0 Tourism and Bid Promotion $0 $0 $0 $0 $0 $10 $0 $0 $0 Community Promotion $0 $1,202 $4,484 $3,527 $111 $12,226 $622 $122 $0 Finance Non Departmental $0 $881 $3,286 $2,584 $0 $8,238 $0 $0 $0 Community Development Admin $15,463 $2,963 $11,048 $8,690 $97,467 $25,782 $39,276 $8,478 $152,287 Commissions & Committees $0 $104 $388 $305 $443 $1,800 $0 $0 $0 Development Review $6,168 $6,151 $22,939 $18,043 $6,163 $45,792 $49,080 $6,610 $0 Long Range Planning $3,522 $2,182 $8,136 $6,400 $1,773 $18,093 $14,004 $2,236 $0 Development Services $0 $373 $1,393 $1,095 $0 $2,229 $0 $0 $0 Building and Safety $9,793 $6,755 $25,192 $19,815 $6,885 $54,757 $45,361 $6,478 $0 Human Relations $0 $807 $3,009 $2,367 $0 $7,804 $0 $0 $0 Housing Assistance $0 $0 $0 $0 $0 $0 $0 $0 $0 Parks Maintenance $8,182 $9,182 $34,240 $26,932 $6,694 $88,747 $49,876 $7,819 $0 Swim Center Maintenance $0 $1,501 $5,601 $4,405 $887 $16,375 $7,306 $1,135 $0 Urban Forest Services $1,259 $2,017 $7,521 $5,916 $1,995 $17,326 $16,789 $2,630 $0 Streets Maintenance $9,441 $3,891 $14,509 $11,413 $4,722 $36,270 $31,025 $5,465 $0 Traffic Signals & Lighting $0 $1,733 $6,462 $5,083 $887 $15,894 $10,636 $1,131 $0 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022019DepartmentsFin Support SvcHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringSchedule: 10.006 11.005 12.008 13.005 14.008 15.014 16.005 17.005 18.008Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $249 $0 $411 $0 $0 $31,022 $0 $0 $0 Administration $3,099 $14,644 $40,128 $527 $0 $11,630 $3,041 $0 $0 City Attorney $1,274 $10,983 $29,716 $152 $0 $6,819 $0 $0 $0 City Clerk $1,022 $18,305 $47,707 $176 $0 $11,233 $0 $0 $0 Finance $8,027 $45,761 $121,076 $511 $0 $43,853 $0 $0 $0 Network Services $13,343 $18,305 $51,792 $165 $0 $30,797 $9,122 $0 $0 IT Support Services $317 $10,983 $28,134 $66 $0 $0 $0 $0 $0 Information Services $846 $15,559 $40,513 $132 $0 $11,434 $0 $0 $0 Finance Support Services ($174,723) $0 $465 $0 $0 $0 $0 $0 $0 Human Resources $5,400 ($1,506,684) $49,323 $255 $0 $12,398 $0 $0 $0 Risk Management $6,263 $0 ($3,877,398) $0 $0 $1,674 $0 $0 $0 Wellness Program $22 $0 $37 ($34,814) $0 $19,245 $0 $0 $0 Public Works Administration $14,918 $23,402 $58,490 $565 ($1,397,102) $47,210 $0 $0 $0 Facilities Maintenance $1,889 $19,502 $49,740 $404 $51,198 ($1,465,399) $13,683 $0 $0 Fleet $1,861 $17,551 $45,031 $363 $109,036 $89,660 ($1,557,495) $0 $0 CIP Project Engineering $3,187 $58,503 $145,132 $0 $196,185 $41,209 $6,182 ($2,675,019) $0 Transportation/Plan Engineering $1,394 $23,402 $58,247 $565 $109,342 $1,051 $7,728 $0 ($1,175,478)Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Hazard Prevention (Utility Svc) $0 $0 $0 $0 $0 $0 $0 $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 Cultural Activities $504 $0 $832 $0 $0 $1,652 $0 $0 $0 Economic Development $469 $3,900 $10,100 $81 $0 $1,501 $0 $0 $0 Natural Resource Protection $634 $7,801 $19,695 $162 $0 $3,213 $1,545 $0 $0 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $580 $975 $3,288 $20 $0 $0 $0 $0 $0 Finance Non Departmental $425 $0 $701 $0 $0 $0 $0 $0 $0 Community Development Admin $1,429 $19,502 $48,980 $520 $0 $37,846 $0 $0 $0 Commissions & Committees $50 $0 $83 $81 $0 $0 $0 $0 $0 Development Review $2,966 $38,613 $97,207 $1,122 $84,172 $12,731 $3,092 $0 $272,945 Long Range Planning $1,052 $13,651 $34,372 $323 $0 $8,622 $0 $0 $167,156 Development Services $180 $0 $297 $0 $0 $0 $0 $0 $0 Building and Safety $37,066 $54,605 $135,918 $1,254 $0 $23,970 $10,819 $0 $0 Human Relations $389 $0 $642 $0 $0 $0 $0 $0 $0 Housing Assistance $0 $0 $0 $0 $0 $0 $0 $0 $0 Parks Maintenance $4,427 $46,804 $119,201 $1,218 $158,394 $36,829 $149,920 $0 $0 Swim Center Maintenance $725 $3,900 $10,520 $162 $23,922 $1,050 $3,092 $0 $0 Urban Forest Services $972 $15,602 $38,902 $363 $121,365 $6,127 $71,096 $0 $0 Streets Maintenance $1,876 $37,639 $93,078 $860 $102,876 $64,771 $298,293 $0 $0 Traffic Signals & Lighting $835 $7,801 $20,028 $162 $71,322 $5,561 $24,729 $0 $0 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032019DepartmentsNat Res Protection (Utilities)Hazard Prevl (Utility Svc)Eng Dev Review (Utility)Total Plan AllocatedSchedule: 19.005 20.005 21.005Building Charge $0 $0 $0 $0 City Council $0 $0 $0 $0 Administration $0 $0 $0 $0 City Attorney $0 $0 $0 $0 City Clerk $0 $0 $0 $0 Finance $0 $0 $0 $0 Network Services $0 $0 $0 $0 IT Support Services $0 $0 $0 $0 Information Services $0 $0 $0 $0 Finance Support Services $0 $0 $0 $0 Human Resources $0 $0 $0 $0 Risk Management $0 $0 $0 $0 Wellness Program $0 $0 $0 $0 Public Works Administration $0 $0 $0 $0 Facilities Maintenance $0 $0 $0 $0 Fleet $0 $0 $0 $0 CIP Project Engineering $0 $0 $0 $0 Transportation/Plan Engineering $0 $0 $0 $0 Natural Resources Protection (Utility Services) ($407,673) $0 $0 $0 Hazard Prevention (Utility Svc) $0 ($926,601) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 Cultural Activities $0 $0 $0 $21,407 Economic Development $0 $0 $0 $107,505 Natural Resource Protection $0 $0 $0 $308,473 Tourism and Bid Promotion $0 $0 $0 $10 Community Promotion $0 $0 $0 $27,157 Finance Non Departmental $0 $0 $0 $16,115 Community Development Admin $0 $0 $0 $469,731 Commissions & Committees $0 $0 $0 $3,254 Development Review $0 $0 $0 $673,794 Long Range Planning $0 $0 $0 $281,522 Development Services $0 $0 $0 $5,567 Building and Safety $0 $0 $0 $438,668 Human Relations $0 $0 $0 $15,018 Housing Assistance $0 $0 $0 $0 Parks Maintenance $0 $0 $0 $748,465 Swim Center Maintenance $0 $0 $0 $80,581 Urban Forest Services $0 $0 $0 $309,880 Streets Maintenance $0 $0 $0 $716,129 Traffic Signals & Lighting $0 $0 $0 $172,264 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042019DepartmentsBuilding ChargeCity CouncilAdminCity AttorneyCity ClerkFinance Network ServicesIT Support ServicesInfo Services Stormwater and Flood Control $0 $2,754 $10,272 $8,079 $3,170 $23,365 $5,056 $914 $13,791 Recreation Administration $0 $2,551 $9,511 $7,481 $10,544 $22,248 $23,539 $3,160 $35,478 Recreation Facilities $0 $766 $2,859 $2,249 $1,933 $7,614 $23,439 $2,991 $0 Youth Services $0 $3,139 $11,708 $9,209 $8,770 $34,701 $24,906 $4,725 $0 Community Services $0 $1,747 $6,518 $5,127 $1,357 $17,773 $23,022 $3,644 $0 Ranger Program $0 $1,573 $5,866 $4,614 $3,436 $15,140 $26,056 $4,705 $0 Aquatics $0 $1,479 $5,516 $4,338 $4,243 $15,100 $14,826 $1,920 $0 Golf Course $0 $2,004 $7,474 $5,879 $3,042 $22,506 $11,380 $2,001 $0 Jack House $0 $19 $71 $55 $0 $185 $0 $0 $0 Police Administration $0 $6,018 $22,442 $17,652 $24,513 $57,446 $81,886 $3,789 $129,892 Patrol $0 $31,272 $116,618 $91,729 $19,065 $210,808 $310,544 $22,112 $0 Investigations $0 $8,465 $31,568 $24,830 $5,320 $58,131 $80,607 $6,337 $0 Police Support Services $0 $8,309 $30,984 $24,371 $9,293 $61,498 $219,228 $17,025 $0 Neighborhood Services $0 $850 $3,170 $2,494 $1,414 $7,658 $37,475 $4,504 $0 Traffic Safety $0 $2,674 $9,972 $7,844 $1,773 $18,970 $20,197 $1,884 $0 Fire Administration $0 $2,813 $10,491 $8,252 $16,075 $23,877 $65,169 $2,377 $94,885 Emergency Response $0 $35,677 $133,045 $104,650 $20,728 $238,821 $267,998 $25,063 $0 Hazard Prevention $0 $2,987 $11,139 $8,762 $3,547 $23,074 $27,808 $3,548 $0 Training Services $0 $383 $1,430 $1,124 $0 $4,814 $0 $0 $0 Recruit Academy $0 $267 $993 $781 $0 $2,973 $0 $0 $0 Fire Apparatus Service $0 $1,222 $4,555 $3,583 $887 $14,232 $3,887 $822 $0 Fire Station $0 $148 $551 $434 $0 $2,763 $0 $0 $0 HazMat Task Force $0 $0 $0 $0 $0 $0 $0 $0 $0 Disaster Assistance $0 $892 $3,328 $2,618 $0 $6,057 $0 $0 $0 FD201 Local Sales Tax Fund $0 $4 $15 $12 $0 $4,070 $0 $0 $0 FD202 Downtown Bid Fund $0 $660 $2,462 $1,936 $0 $6,492 $0 $0 $0 FD205 CDBG Fund $0 $150 $559 $440 $443 $1,810 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $258 $962 $756 $0 $1,540 $0 $0 $0 FD208 Tourism Bid Fund $195 $4,982 $18,580 $14,615 $776 $50,637 $2,175 $162 $0 FD211 SB1 Road Repair 2017 $0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 ($24) ($90) ($70) $0 $1,699 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $10 $36 $28 $0 $390 $0 $0 $0 FD501 Parkland Development Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund $0 $2,035 $7,568 $5,962 $0 $19,663 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund $4,721 $17,882 $66,687 $52,454 $33,778 $210,924 $187,968 $18,068 $88,284 FD602 Sewer Fund $4,721 $21,272 $79,327 $62,397 $43,914 $247,818 $231,085 $17,137 $65,653 FD611 Parking Fund $0 $8,187 $30,532 $24,015 $4,877 $90,959 $78,738 $7,168 $17,210 FD621Transit Fund $515 $3,175 $11,837 $9,312 $1,773 $33,908 $76,184 $2,346 $16,855 FD705 Whale Rock Fund $0 $3,631 $13,544 $10,653 $1,773 $33,260 $18,937 $1,261 $19,448 FD711 Hazardous Mat Task Force Fund $0 $170 $634 $498 $229 $2,663 $0 $0 $0 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052019DepartmentsFin Support SvcHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringStormwater and Flood Control $1,328 $23,988 $59,538 $576 $54,369 $0 $30,911 $0 $0 Recreation Administration $1,230 $19,502 $48,652 $485 $0 $13,591 $7,728 $0 $0 Recreation Facilities $370 $3,900 $9,935 $352 $0 $360,188 $0 $0 $0 Youth Services $1,514 $7,801 $21,147 $1,596 $0 $5,989 $0 $0 $0 Community Services $842 $7,801 $20,040 $247 $0 $5,989 $0 $0 $0 Ranger Program $758 $11,701 $29,224 $625 $0 $5,989 $57,185 $0 $0 Aquatics $713 $3,900 $10,502 $772 $0 $0 $0 $0 $0 Golf Course $966 $15,602 $38,892 $554 $0 $0 $57,185 $0 $0 Jack House $9 $0 $13 $0 $0 $0 $0 $0 $0 Police Administration $2,902 $21,452 $56,073 $444 $0 $26,164 $32,456 $0 $0 Patrol $15,079 $171,615 $435,161 $3,470 $0 $26,164 $208,650 $0 $0 Investigations $4,082 $42,904 $109,305 $968 $0 $26,164 $69,550 $0 $0 Police Support Services $4,006 $78,007 $193,101 $1,691 $0 $52,329 $0 $0 $0 Neighborhood Services $410 $3,900 $10,002 $257 $0 $26,164 $6,182 $0 $0 Traffic Safety $1,289 $15,602 $39,426 $323 $0 $26,164 $61,822 $0 $0 Fire Administration $1,357 $15,602 $39,536 $343 $0 $23,770 $0 $0 $0 Emergency Response $17,202 $175,516 $447,991 $3,773 $0 $23,770 $0 $0 $0 Hazard Prevention $1,440 $23,402 $58,323 $645 $0 $23,770 $0 $0 $0 Training Services $185 $0 $305 $0 $0 $23,770 $0 $0 $0 Recruit Academy $128 $0 $212 $0 $0 $0 $0 $0 $0 Fire Apparatus Service $589 $7,801 $19,621 $162 $0 $0 $0 $0 $0 Fire Station $71 $0 $118 $0 $0 $23,770 $0 $0 $0 HazMat Task Force $0 $0 $0 $0 $0 $0 $0 $0 $0 Disaster Assistance $430 $0 $710 $0 $0 $23,770 $0 $0 $0 FD201 Local Sales Tax Fund $2 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $318 $0 $0 $0 $0 $0 $0 $0 $0 FD205 CDBG Fund $72 $1,950 $4,661 $81 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $124 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $2,402 $6,826 $16,318 $142 $0 $1,217 $0 $0 $0 FD211 SB1 Road Repair 2017 $0 $0 $0 $0 $0 $0 $0 $23,005 $0 FD401 Capital Outlay Engineering ($11) $0 $0 $0 $0 $0 $0 $116,898 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $802 $0 FD404 Major Facility Replacement Fund $5 $0 $0 $0 $0 $0 $0 $92,555 $0 FD501 Parkland Development Fund $0 $0 $0 $0 $0 $0 $0 $20,330 $0 FD505 Affordable Housing Fund $982 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $13,108 $0 FD601 Water Fund $8,622 $133,587 $360,845 $2,704 $16,260 $58,575 $129,827 $340,263 $0 FD602 Sewer Fund $10,257 $120,716 $289,922 $2,827 $16,259 $58,574 $204,014 $166,387 $0 FD611 Parking Fund $3,948 $39,003 $93,701 $887 $195,872 $57,358 $15,456 $3,745 $38,555 FD621Transit Fund $1,530 $11,701 $27,973 $323 $86,530 $9,052 $0 $268 $28,445 FD705 Whale Rock Fund $1,751 $15,212 $36,365 $323 $0 $0 $27,820 $0 $0 FD711 Hazardous Mat Task Force Fund $82 $0 $0 $35 $0 $0 $0 $0 $0 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062019DepartmentsNat Res Protection (Utilities)Hazard Prevl (Utility Svc)Eng Dev Review (Utility)Total Plan AllocatedStormwater and Flood Control $0 $0 $0 $238,111 Recreation Administration $0 $0 $0 $205,700 Recreation Facilities $0 $0 $0 $416,596 Youth Services $0 $0 $0 $135,205 Community Services $0 $0 $0 $94,107 Ranger Program $0 $0 $0 $166,872 Aquatics $0 $0 $0 $63,309 Golf Course $0 $0 $0 $167,485 Jack House $0 $0 $0 $352 Police Administration $0 $0 $0 $483,129 Patrol $0 $0 $0 $1,662,287 Investigations $0 $0 $0 $468,231 Police Support Services $0 $0 $0 $699,842 Neighborhood Services $0 $0 $0 $104,480 Traffic Safety $0 $0 $0 $207,940 Fire Administration $0 $0 $0 $304,547 Emergency Response $0 $0 $0 $1,494,234 Hazard Prevention $0 $0 $0 $188,445 Training Services $0 $0 $0 $32,011 Recruit Academy $0 $0 $0 $5,354 Fire Apparatus Service $0 $0 $0 $57,361 Fire Station $0 $0 $0 $27,855 HazMat Task Force $0 $0 $0 $0 Disaster Assistance $0 $0 $0 $37,805 FD201 Local Sales Tax Fund $0 $0 $0 $4,103 FD202 Downtown Bid Fund $0 $0 $0 $11,868 FD205 CDBG Fund $0 $0 $0 $10,166 FD206 Law Enforcement Grant Fund $0 $0 $0 $3,640 FD208 Tourism Bid Fund $0 $0 $0 $119,027 FD211 SB1 Road Repair 2017 $0 $0 $0 $23,005 FD401 Capital Outlay Engineering $0 $0 $0 $118,402 FD403 Info Tech Replacement Fund $0 $0 $0 $802 FD404 Major Facility Replacement Fund $0 $0 $0 $93,024 FD501 Parkland Development Fund $0 $0 $0 $20,330 FD505 Affordable Housing Fund $0 $0 $0 $36,210 FD507 Transportation Impact Fee Fund $0 $0 $0 $13,108 FD601 Water Fund $0 $8,300 ($9,784) $1,729,965 FD602 Sewer Fund $26 $0 ($9,785) $1,632,521 FD611 Parking Fund $0 $0 $0 $710,211 FD621Transit Fund $0 $0 $0 $321,727 FD705 Whale Rock Fund $0 $0 $0 $183,978 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $4,311 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072019DepartmentsBuilding ChargeCity CouncilAdminCity AttorneyCity ClerkFinance Network ServicesIT Support ServicesInfo Services All Other $0 $0 $0 $0 $0 $106,990 $0 $0 $7,190 Subtotal$0 $0 $0 $0 ($143,832)($190,015)$0 $0 $0 Direct BillUnallocated$143,832 $190,015 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082019DepartmentsFin Support SvcHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringAll Other ($29,951) $0 $0 $0 $0 $0 $46,367 $0 $0 Subtotal$0 $0 $0 $0 $0 $0 $0 ($1,897,658)($668,377)Direct BillUnallocated$1,897,658 $668,377 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092019DepartmentsNat Res Protection (Utilities)Hazard Prevl (Utility Svc)Eng Dev Review (Utility)Total Plan AllocatedAll Other $0 $0 $0 $130,596 Subtotal($407,647)($918,301)($19,569)$16,823,792 Direct Bill ($26) ($8,300) $19,569 $11,243 Unallocated $407,673 $926,601 $4,234,156 Total$0 $0 $0 $21,069,191 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012019DepartmentBasis of allocation10000000 - Building Charge 1.004 City HallTotal Square Footage Occupied By Department 1.005 919 PalmTotal Square Footage Occupied By Department 1.006 Corporation YardTotal Square Footage Occupied By Department1011002 - City Council 2.004 City CouncilTotal Operating Expenditures by Department/Division1011001 - Administration 3.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 3.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 3.006 Economic DevelopmentDirect Allocation to Economic Development 3.007 Natural Resource Planning Direct Allocation to Natural Resources Planning1011501 - City Attorney 4.004 City AttorneyTotal Operating Expenditures by Department/Division1011021 - City Clerk 5.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 5.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1012000 - Finance 6.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 6.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.006 PurchasingOperating Services and Supply Expenditures by Fund/Department/Division 6.007 General FinanceTotal Operating Expenditures by Department/Division 6.008 Utility BillingDirect Allocation to Water (FD601) & Sewer (FD602) 6.009 Utility Billing CostsDirect to Water Fund 601 6.010 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 6.011 BudgetTotal Operating Expenditures by Department/Division1011101 - Network Services 7.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.005 MDC SupportNumber of MDCs by Fund/Department/Division 7.006 Tablet SupportNumber of Tablets by Fund/Department/Division 7.007 Server SupportNumber of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022019DepartmentBasis of allocation 7.008 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.009 RadiosNumber of Assigned Radios by Fund/Department 7.010 TelemetryNumber of Controllers by Fund/Div/Dept 7.011 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 7.012 Paging ServiceAllocate Direct to Fire Emergency Response 7.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 7.014 TelephonesNumber of Telephones by Fund/Department 7.015 Cuesta PeakNumber of Radio Repeaters by Fund/Department/Division 7.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 7.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 7.018 IT ProjectsPercent of Time Spent to Complete Special Project by Fund/Department/Division 7.019 Direct Dept Exp1011102 - IT Support Services 8.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.005 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 8.006 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 8.007 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 8.008 TelephoneNumber of Telephones by Fund/Department1011103 - Information Services 9.004 ISEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1012006 - Finance Support Services 10.004 General Support Services Total Operating Expenditures by Department/Division 10.005 ParkingParking Fee Charged by Department1013001 - Human Resources 11.004 Human ResourcesFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1013002 - Risk Management 12.004 Risk ManagementFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 12.005 Workers Comp Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 12.006 Liability Claims 12.007 General Fund Liab Claims IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032019DepartmentBasis of allocation1013003 - Wellness Program 13.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1015001 - Public Works Administration 14.004 Deputy Director/City Engineer Hours Supervised by Department/Division 14.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 14.006 Development ReviewDirect Allocation to Development Review 14.007 UtilitiesAnalysis of Time Worked1015005 - Facilities Maintenance 15.004 Janitorial - OtherSquare Feet by Department 15.005 Janitorial - City HallSquare Feet by Department 15.006 Janitorial - Corp YardSquare Feet by Department 15.007 Janitorial - 919 Palm Street Square Feet by Department 15.008 Swim CenterDirect Allocation to Swim Center Maintenance 15.009 UtilitiesUtilities Square Footage by Fund/Department 15.010 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 15.011 Utility FacilitiesDirect Allocation to Water and Sewer Funds 15.012 Transit FacilitiesDirect Allocation to Fund 621 Transit 15.013 Building MaintenanceMaintenance Square Footage by Fund/Department1015008 - Fleet 16.004 FleetCount of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 17.004 Project EngineeringNumber of Project Hours by Fund1015010 - Transportation/Plan Engineering 18.004 ParkingDirect Allocation to Fund 611 Parking 18.005 TransitDirect Allocation to Fund 621 Transit 18.006 Development ReviewDirect Allocation to Development Review 18.007 Long Range PlanDirect Allocation to Long Range Plan1011050 - Natural Resources Protection (Utility Services) 19.004 Program SupportAgreed Upon Amount Based On Services Performed1018530 - Hazard Prevention (Utility Svc) 20.004 Fire HydrantAmount Is Tied To Cost Of Interns Performing Hydrant Service IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 24Schedule E.0042019DepartmentBasis of allocation1014050 - Eng Dev Review (Utility Services) 21.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 1.01 BUILDING CHARGE NATURE AND EXTENT OF SERVICE The City of San Luis Obispo tracks depreciation of each building. Building depreciation is determined in accordance with the Generally Accepted Accounting Principles (GAAP) and reported in the Comprehensive Annual Finance Report (CAFR) for the same period. Land acquisition costs are disallowed and have not been included in the building cost. The building asset list does not represent the complete list of City assets, but rather only those assets determined to be essential to the cost allocation model. Building Charge is applied for the following buildings and is allocated based on occupied square footage by department: City Hall – 990 Palm 919 Palm Corporation Yard IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeCosts to be allocatedDetail page 26Schedule 1.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: Departmental cost adjustments: CITY HALL$33,449 919 PALM$77,380 CORPORATE YARD $29,373 Total departmental cost adjustments:$140,202 $140,202 Total to be allocated$140,202 $140,202 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 27Schedule 1.0032019TotalGeneral & AdminCity Hall919 PalmCorporation YardOther Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL $33,449 $33,449 919 PALM $77,380 $77,380 CORPORATE YARD $29,373 $29,373 Functional Cost$140,202 $33,449 $77,380 $29,373 Allocable Costs$140,202 $33,449 $77,380 $29,373 1st Allocation$140,202 $33,449 $77,380 $29,373 Functional CostAllocable Costs2nd AllocationTotal allocated$140,202 $33,449 $77,380 $29,373 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 28Schedule 1.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedAdministration 938 6.686 % $2,236 $2,236 $2,236 City Council 2,502 17.834 % $5,965 $5,965 $5,965 Cultural Activities 110 0.784 % $262 $262 $262 Economic Development 100 0.713 % $238 $238 $238 Natural Resource Protection 214 1.525 % $510 $510 $510 City Attorney 550 3.920 % $1,311 $1,311 $1,311 City Clerk 906 6.458 % $2,160 $2,160 $2,160 Finance 3,537 25.212 % $8,433 $8,433 $8,433 Network Services 2,484 17.706 % $5,923 $5,923 $5,923 Human Resources 1,000 7.128 % $2,384 $2,384 $2,384 Risk Management 135 0.962 % $322 $322 $322 Facilities Maintenance 1,472 10.493 % $3,510 $3,510 $3,510 FD208 Tourism Bid Fund 81 0.579 % $195 $195 $195 Total14,029 100.000 %$33,449 $33,449 $33,449 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 29Schedule 1.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $15,463 $15,463 $15,463 Development Review 1,436 7.971 % $6,168 $6,168 $6,168 Long Range Planning 820 4.552 % $3,522 $3,522 $3,522 Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793 Public Works Administration 4,620 25.645 % $19,844 $19,844 $19,844 AdministrationTransportation/Plan Engineering 100 0.555 % $430 $430 $430 Information Services 1,119 6.211 % $4,806 $4,806 $4,806 FD621Transit Fund 120 0.666 % $515 $515 $515 CIP Project Engineering 3,920 21.761 % $16,839 $16,839 $16,839 Total18,015 100.000 %$77,380 $77,380 $77,380 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 30Schedule 1.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $8,182 $8,182 $8,182 Urban Forest Services 120 4.286 % $1,259 $1,259 $1,259 Streets Maintenance 900 32.143 % $9,441 $9,441 $9,441 Fleet 100 3.571 % $1,049 $1,049 $1,049 FD601 Water Fund 450 16.071 % $4,721 $4,721 $4,721 FD602 Sewer Fund 450 16.072 % $4,721 $4,721 $4,721 Total2,800 100.000 %$29,373 $29,373 $29,373 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 31Schedule 1.0072019TotalCity Hall919 PalmCorporation YardCity Council$5,965 $5,965 Administration $2,236 $2,236 City Attorney$1,311 $1,311 City Clerk$2,160 $2,160 Finance $8,433 $8,433 Network Services $5,923 $5,923 Information Services $4,806 $4,806 Human Resources $2,384 $2,384 Risk Management $322 $322 Public Works Administration $19,844 $19,844 Facilities Maintenance $3,510 $3,510 Fleet$1,049 $1,049 CIP Project Engineering $16,839 $16,839 Transportation/Plan Engineering $430 $430 Cultural Activities $262 $262 Economic Development $238 $238 Natural Resource Protection $510 $510 Community Development Admin $15,463 $15,463 Development Review $6,168 $6,168 Long Range Planning $3,522 $3,522 Building and Safety $9,793 $9,793 Parks Maintenance $8,182 $8,182 Urban Forest Services $1,259 $1,259 Streets Maintenance $9,441 $9,441 FD208 Tourism Bid Fund $195 $195 FD601 Water Fund $4,721 $4,721 FD602 Sewer Fund $4,721 $4,721 FD621Transit Fund $515 $515 Total$140,202 $33,449 $77,380 $29,373 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 2.01 CITY COUNCIL NATURE AND EXTENT OF SERVICE The City Council is the legislative and executive, policy-setting body. The Council consists of the Mayor, Vice Mayor and three Council Members. The Council enacts local laws, resolutions, and policies required by law and recommended by staff and constituents. Costs are allocated as follows: City Council - These costs are associated with Citywide Administration and are allocated based upon operating expenditures by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilCosts to be allocatedDetail page 33Schedule 2.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $162,709 $162,709 Allocated additions: 10000000 - Building Charge $5,965 $5,965 1011001 - Administration$1,572 $1,572 1011501 - City Attorney$1,312 $1,312 1011021 - City Clerk$63,402 $63,402 1012000 - Finance $3,703 $3,703 1011101 - Network Services$15,929 $15,929 1011102 - IT Support Services$2,090 $2,090 1012006 - Finance Support Services$249 $249 1013002 - Risk Management$411 $411 1015005 - Facilities Maintenance$31,022 $31,022 Total allocated additions:$5,965 $119,690 $125,655 $125,655 Total to be allocated$168,674 $119,690 $288,364 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilSchedule of costs to beallocated by functionDetail page 34Schedule 2.0032019TotalGeneral & AdminCity CouncilWages & BenefitsSALARIES & WAGES$77,703 $77,703 FRINGE BENEFITS$69,327 $69,327 Other Expense and CostSERVICES & SUPPLIES$15,679 $15,679 Departmental Expenditures$162,709 $162,709 Additions: 1stOther$5,965 $5,965 Functional Cost$168,674 $5,965 $162,709 Reallocate Admin($5,965) $5,965 Allocable Costs$168,674 $168,674 1st Allocation$168,674 $168,674 Additions: 2ndOther$119,690 $119,690 Functional Cost$119,690 $119,690 Reallocate Admin($119,690) $119,690 Allocable Costs$119,690 $119,690 2nd Allocation$119,690 $119,690 Total allocated$288,364 $288,364 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 35Schedule 2.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCultural Activities 324,586 0.363 % $612 $612 $434 $1,046 Economic Development 302,094 0.338 % $570 $570 $404 $974 Natural Resource Protection 407,673 0.456 % $769 $769 $545 $1,314 Community Promotion 373,003 0.417 % $703 $703 $499 $1,202 City Attorney 832,944 0.931 % $1,571 $1,571 $1,114 $2,685 City Clerk 668,355 0.747 % $1,260 $1,260 $894 $2,154 Finance 2,386,216 2.668 % $4,499 $4,499 $3,193 $7,692 Network Services 2,284,252 2.554 % $4,307 $4,307 $3,056 $7,363 Finance Support Services 184,148 0.206 % $347 $347 $246 $593 Human Resources 1,307,603 1.462 % $2,466 $2,466 $1,750 $4,216 Risk Management 4,029,011 4.504 % $7,597 $7,597 $5,391 $12,988 Wellness Program 14,236 0.016 % $27 $27 $19 $46 Community Development Admin 919,089 1.027 % $1,733 $1,733 $1,230 $2,963 Commissions & Committees 32,292 0.036 % $61 $61 $43 $104 Development Review 1,908,161 2.133 % $3,598 $3,598 $2,553 $6,151 Long Range Planning 676,830 0.757 % $1,276 $1,276 $906 $2,182 Building and Safety 2,095,557 2.343 % $3,951 $3,951 $2,804 $6,755 Public Works Administration 991,570 1.108 % $1,870 $1,870 $1,327 $3,197 Parks Maintenance 2,848,301 3.184 % $5,371 $5,371 $3,811 $9,182 Swim Center Maintenance 465,842 0.521 % $878 $878 $623 $1,501 Urban Forest Services 625,617 0.699 % $1,180 $1,180 $837 $2,017 Facilities Maintenance 1,215,167 1.358 % $2,291 $2,291 $1,626 $3,917 Streets Maintenance 1,207,017 1.349 % $2,276 $2,276 $1,615 $3,891 Stormwater and Flood Control 854,456 0.955 % $1,611 $1,611 $1,143 $2,754 Traffic Signals & Lighting 537,539 0.601 % $1,014 $1,014 $719 $1,733 Fleet 1,197,319 1.338 % $2,258 $2,258 $1,602 $3,860 Administration 1,311,008 1.466 % $2,472 $2,472 $1,754 $4,226 Transportation/Plan Engineering 896,897 1.003 % $1,691 $1,691 $1,200 $2,891 Recreation Administration 791,159 0.884 % $1,492 $1,492 $1,059 $2,551 Recreation Facilities 237,835 0.266 % $448 $448 $318 $766 Youth Services 973,889 1.089 % $1,836 $1,836 $1,303 $3,139 Ranger Program 487,919 0.545 % $920 $920 $653 $1,573 Aquatics 458,827 0.513 % $865 $865 $614 $1,479 Police Administration 1,866,869 2.087 % $3,520 $3,520 $2,498 $6,018 Patrol 9,700,945 10.845 % $18,292 $18,292 $12,980 $31,272 Investigations 2,625,952 2.936 % $4,951 $4,951 $3,514 $8,465 Neighborhood Services 263,697 0.295 % $497 $497 $353 $850 Traffic Safety 829,542 0.927 % $1,564 $1,564 $1,110 $2,674 Fire Administration 872,652 0.976 % $1,645 $1,645 $1,168 $2,813 Emergency Response 11,067,375 12.372 % $20,869 $20,869 $14,808 $35,677 Hazard Prevention 926,601 1.036 % $1,747 $1,747 $1,240 $2,987 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 36Schedule 2.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 118,945 0.133 % $224 $224 $159 $383 Fire Station 45,881 0.051 % $87 $87 $61 $148 Disaster Assistance 276,820 0.309 % $522 $522 $370 $892 FD202 Downtown Bid Fund 204,772 0.229 % $386 $386 $274 $660 FD205 CDBG Fund 46,487 0.052 % $88 $88 $62 $150 FD601 Water Fund 5,547,399 6.201 % $10,460 $10,460 $7,422 $17,882 FD611 Parking Fund 2,539,814 2.839 % $4,789 $4,789 $3,398 $8,187 FD602 Sewer Fund 6,598,843 7.377 % $12,443 $12,443 $8,829 $21,272 Golf Course 621,659 0.695 % $1,172 $1,172 $832 $2,004 FD705 Whale Rock Fund 1,126,670 1.259 % $2,124 $2,124 $1,507 $3,631 Information Services 553,125 0.618 % $1,043 $1,043 $740 $1,783 FD208 Tourism Bid Fund 1,545,600 1.728 % $2,914 $2,914 $2,068 $4,982 FD621Transit Fund 984,727 1.101 % $1,857 $1,857 $1,318 $3,175 FD206 Law Enforcement Grant Fund 80,037 0.089 % $151 $151 $107 $258 Fire Apparatus Service 378,942 0.424 % $715 $715 $507 $1,222 Police Support Services 2,577,373 2.881 % $4,860 $4,860 $3,449 $8,309 Recruit Academy 82,589 0.092 % $156 $156 $111 $267 IT Support Services 207,284 0.232 % $391 $391 $277 $668 Community Services 542,194 0.606 % $1,022 $1,022 $725 $1,747 FD711 Hazardous Mat Task Force Fund 52,715 0.059 % $99 $99 $71 $170 Finance Non Departmental 273,334 0.306 % $515 $515 $366 $881 Development Services 115,859 0.130 % $218 $218 $155 $373 Human Relations 250,345 0.280 % $472 $472 $335 $807 CIP Project Engineering 2,049,917 2.292 % $3,865 $3,865 $2,743 $6,608 Jack House 5,883 0.007 % $11 $11 $8 $19 FD201 Local Sales Tax Fund 1,288 0.001 % $2 $2 $2 $4 FD401 Capital Outlay Engineering (7,439) -0.008% ($14) ($14) ($10) ($24)FD404 Major Facility Replacement Fund 2,975 0.003 % $6 $6 $4 $10 FD505 Affordable Housing Fund 630,000 0.703 % $1,191 $1,191 $844 $2,035 Total89,454,083 100.000 %$168,674 $168,674 $119,690 $288,364 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 37Schedule 2.0052019TotalCity CouncilAdministration$4,226 $4,226 City Attorney$2,685 $2,685 City Clerk$2,154 $2,154 Finance $7,692 $7,692 Network Services$7,363 $7,363 IT Support Services$668 $668 Information Services$1,783 $1,783 Finance Support Services$593 $593 Human Resources$4,216 $4,216 Risk Management$12,988 $12,988 Wellness Program$46 $46 Public Works Administration$3,197 $3,197 Facilities Maintenance$3,917 $3,917 Fleet$3,860 $3,860 CIP Project Engineering$6,608 $6,608 Transportation/Plan Engineering$2,891 $2,891 Cultural Activities$1,046 $1,046 Economic Development$974 $974 Natural Resource Protection$1,314 $1,314 Community Promotion$1,202 $1,202 Finance Non Departmental$881 $881 Community Development Admin$2,963 $2,963 Commissions & Committees$104 $104 Development Review$6,151 $6,151 Long Range Planning$2,182 $2,182 Development Services $373 $373 Building and Safety$6,755 $6,755 Human Relations$807 $807 Parks Maintenance$9,182 $9,182 Swim Center Maintenance$1,501 $1,501 Urban Forest Services$2,017 $2,017 Streets Maintenance$3,891 $3,891 Traffic Signals & Lighting$1,733 $1,733 Stormwater and Flood Control$2,754 $2,754 Recreation Administration$2,551 $2,551 Recreation Facilities$766 $766 Youth Services$3,139 $3,139 Community Services$1,747 $1,747 Ranger Program$1,573 $1,573 Aquatics$1,479 $1,479 Golf Course $2,004 $2,004 Jack House$19 $19 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 38Schedule 2.0052019TotalCity CouncilPolice Administration$6,018 $6,018 Patrol$31,272 $31,272 Investigations$8,465 $8,465 Police Support Services$8,309 $8,309 Neighborhood Services$850 $850 Traffic Safety$2,674 $2,674 Fire Administration$2,813 $2,813 Emergency Response$35,677 $35,677 Hazard Prevention$2,987 $2,987 Training Services$383 $383 Recruit Academy$267 $267 Fire Apparatus Service$1,222 $1,222 Fire Station$148 $148 Disaster Assistance$892 $892 FD201 Local Sales Tax Fund$4 $4 FD202 Downtown Bid Fund$660 $660 FD205 CDBG Fund$150 $150 FD206 Law Enforcement Grant Fund$258 $258 FD208 Tourism Bid Fund$4,982 $4,982 FD401 Capital Outlay Engineering($24) ($24)FD404 Major Facility Replacement Fund$10 $10 FD505 Affordable Housing Fund$2,035 $2,035 FD601 Water Fund$17,882 $17,882 FD602 Sewer Fund$21,272 $21,272 FD611 Parking Fund$8,187 $8,187 FD621Transit Fund$3,175 $3,175 FD705 Whale Rock Fund$3,631 $3,631 FD711 Hazardous Mat Task Force Fund$170 $170 Total$288,364 $288,364 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 3.01 CITY ADMINISTRATION NATURE AND EXTENT OF SERVICE The Administration Department is responsible for providing information and recommendations to the Council, implementing Council policies, directing the delivery of municipal services, overseeing the accomplishment of City objectives and providing administrative support to the Mayor and Council members. Program goals include informed public decision making; responsive, effective and efficient operating programs; effective City management; supervision of the City Clerk’s office, Economic Development, the Office of Sustainability, and Community Promotions programs; and effective Council administrative support; and direct supervision of seven budget programs. Costs are allocated as follows: Citywide Administration - These costs are allocated based upon total operating expenditures by fund/department/division. IT and GIS - These costs are associated with supervision of Information Technology and Geographic Information Services. Costs are allocated evenly between the departments. Economic Development - These costs are associated with supervision of Economic Development. Costs are allocated directly to Economic Development. Natural Resource Planning – These costs are associated with supervision of Natural Resource Protection. Costs are allocated directly to Natural Resource Protection. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationCosts to be allocatedDetail page 40Schedule 3.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,311,008 $1,311,008 Deductions: GENERAL GOVERNMENT ($160,444) Total deductions:($160,444)($160,444) Allocated additions: 10000000 - Building Charge $2,236 $2,236 1011002 - City Council $2,472 $1,754 $4,226 1011501 - City Attorney$10,573 $10,573 1011021 - City Clerk$75,064 $75,064 1012000 - Finance $35,957 $35,957 1011101 - Network Services$19,069 $19,069 1011102 - IT Support Services$2,714 $2,714 1011103 - Information Services$63,842 $63,842 1012006 - Finance Support Services$3,099 $3,099 1013001 - Human Resources$14,644 $14,644 1013002 - Risk Management$40,128 $40,128 1013003 - Wellness Program$527 $527 1015005 - Facilities Maintenance$11,630 $11,630 1015008 - Fleet$3,041 $3,041 Total allocated additions:$4,708 $282,042 $286,750 $286,750 Total to be allocated$1,155,272 $282,042 $1,437,314 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationSchedule of costs to beallocated by functionDetail page 41Schedule 3.0032019TotalGeneral & AdminCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES $594,240 $438,727 $27,394 $27,394 $100,725 FRINGE BENEFITS $301,737 $222,772 $13,910 $13,910 $51,145 Other Expense and CostSERVICES & SUPPLIES $254,587 $187,962 $11,736 $11,736 $43,153 GENERAL GOVERNMENT $160,444 $160,444 Departmental Expenditures$1,311,008 $160,444 $849,461 $53,040 $53,040 $195,023 Cost AdjustmentsDeductions ($160,444) ($160,444)Additions: 1stOther $4,708 $4,708 Functional Cost$1,155,272 $4,708 $849,461 $53,040 $53,040 $195,023 Reallocate Admin ($4,708) $3,476 $217 $217 $798 Allocable Costs$1,155,272 $852,937 $53,257 $53,257 $195,821 1st Allocation$1,155,272 $852,937 $53,257 $53,257 $195,821 Additions: 2ndOther $282,042 $282,042 Functional Cost$282,042 $282,042 Reallocate Admin ($282,042) $208,232 $13,002 $13,002 $47,806 Allocable Costs$282,042 $208,232 $13,002 $13,002 $47,806 2nd Allocation$282,042 $208,232 $13,002 $13,002 $47,806 Total allocated$1,437,314 $1,061,169 $66,259 $66,259 $243,627 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDetail allocation ofCitywide AdministrationDetail page 42Schedule 3.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 162,709 0.184 % $1,572 $1,572 $1,572 Cultural Activities 324,586 0.368 % $3,135 $3,135 $767 $3,902 Economic Development 302,094 0.342 % $2,918 $2,918 $714 $3,632 Natural Resource Protection 407,673 0.462 % $3,938 $3,938 $963 $4,901 Community Promotion 373,003 0.422 % $3,603 $3,603 $881 $4,484 City Attorney 832,944 0.943 % $8,045 $8,045 $1,968 $10,013 City Clerk 668,355 0.757 % $6,456 $6,456 $1,579 $8,035 Finance 2,386,216 2.702 % $23,048 $23,048 $5,637 $28,685 Network Services 2,284,252 2.587 % $22,063 $22,063 $5,396 $27,459 Finance Support Services 184,148 0.209 % $1,779 $1,779 $435 $2,214 Human Resources 1,307,603 1.481 % $12,630 $12,630 $3,089 $15,719 Risk Management 4,029,011 4.563 % $38,916 $38,916 $9,518 $48,434 Wellness Program 14,236 0.016 % $138 $138 $34 $172 Community Development Admin 919,089 1.041 % $8,877 $8,877 $2,171 $11,048 Commissions & Committees 32,292 0.037 % $312 $312 $76 $388 Development Review 1,908,161 2.161 % $18,431 $18,431 $4,508 $22,939 Long Range Planning 676,830 0.766 % $6,537 $6,537 $1,599 $8,136 Building and Safety 2,095,557 2.373 % $20,241 $20,241 $4,951 $25,192 Public Works Administration 991,570 1.123 % $9,577 $9,577 $2,343 $11,920 Parks Maintenance 2,848,301 3.225 % $27,511 $27,511 $6,729 $34,240 Swim Center Maintenance 465,842 0.528 % $4,500 $4,500 $1,101 $5,601 Urban Forest Services 625,617 0.708 % $6,043 $6,043 $1,478 $7,521 Facilities Maintenance 1,215,167 1.376 % $11,737 $11,737 $2,871 $14,608 Streets Maintenance 1,207,017 1.367 % $11,658 $11,658 $2,851 $14,509 Stormwater and Flood Control 854,456 0.968 % $8,253 $8,253 $2,019 $10,272 Traffic Signals & Lighting 537,539 0.609 % $5,192 $5,192 $1,270 $6,462 Fleet 1,197,319 1.356 % $11,565 $11,565 $2,829 $14,394 Transportation/Plan Engineering 896,897 1.016 % $8,663 $8,663 $2,119 $10,782 Recreation Administration 791,159 0.896 % $7,642 $7,642 $1,869 $9,511 Recreation Facilities 237,835 0.269 % $2,297 $2,297 $562 $2,859 Youth Services 973,889 1.103 % $9,407 $9,407 $2,301 $11,708 Ranger Program 487,919 0.553 % $4,713 $4,713 $1,153 $5,866 Aquatics 458,827 0.520 % $4,432 $4,432 $1,084 $5,516 Police Administration 1,866,869 2.114 % $18,032 $18,032 $4,410 $22,442 Patrol 9,700,945 10.986 % $93,700 $93,700 $22,918 $116,618 Investigations 2,625,952 2.974 % $25,364 $25,364 $6,204 $31,568 Neighborhood Services 263,697 0.299 % $2,547 $2,547 $623 $3,170 Traffic Safety 829,542 0.939 % $8,012 $8,012 $1,960 $9,972 Fire Administration 872,652 0.988 % $8,429 $8,429 $2,062 $10,491 Emergency Response 11,067,375 12.533 % $106,899 $106,899 $26,146 $133,045 Hazard Prevention 926,601 1.049 % $8,950 $8,950 $2,189 $11,139 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDetail allocation ofCitywide AdministrationDetail page 43Schedule 3.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 118,945 0.135 % $1,149 $1,149 $281 $1,430 Fire Station 45,881 0.052 % $443 $443 $108 $551 Disaster Assistance 276,820 0.313 % $2,674 $2,674 $654 $3,328 FD202 Downtown Bid Fund 204,772 0.232 % $1,978 $1,978 $484 $2,462 FD205 CDBG Fund 46,487 0.053 % $449 $449 $110 $559 FD601 Water Fund 5,547,399 6.282 % $53,582 $53,582 $13,105 $66,687 FD611 Parking Fund 2,539,814 2.876 % $24,532 $24,532 $6,000 $30,532 FD602 Sewer Fund 6,598,843 7.473 % $63,738 $63,738 $15,589 $79,327 Golf Course 621,659 0.704 % $6,005 $6,005 $1,469 $7,474 FD705 Whale Rock Fund 1,126,670 1.276 % $10,882 $10,882 $2,662 $13,544 Information Services 553,125 0.626 % $5,343 $5,343 $1,307 $6,650 FD208 Tourism Bid Fund 1,545,600 1.750 % $14,929 $14,929 $3,651 $18,580 FD621Transit Fund 984,727 1.115 % $9,511 $9,511 $2,326 $11,837 FD206 Law Enforcement Grant Fund 80,037 0.091 % $773 $773 $189 $962 Fire Apparatus Service 378,942 0.429 % $3,660 $3,660 $895 $4,555 Police Support Services 2,577,373 2.919 % $24,895 $24,895 $6,089 $30,984 Recruit Academy 82,589 0.094 % $798 $798 $195 $993 IT Support Services 207,284 0.235 % $2,002 $2,002 $490 $2,492 Community Services 542,194 0.614 % $5,237 $5,237 $1,281 $6,518 FD711 Hazardous Mat Task Force Fund 52,715 0.060 % $509 $509 $125 $634 Finance Non Departmental 273,334 0.310 % $2,640 $2,640 $646 $3,286 Development Services 115,859 0.131 % $1,119 $1,119 $274 $1,393 Human Relations 250,345 0.283 % $2,418 $2,418 $591 $3,009 CIP Project Engineering 2,049,917 2.321 % $19,800 $19,800 $4,843 $24,643 Jack House 5,883 0.007 % $57 $57 $14 $71 FD201 Local Sales Tax Fund 1,288 0.001 % $12 $12 $3 $15 FD401 Capital Outlay Engineering (7,439) -0.008% ($72) ($72) ($18) ($90)FD404 Major Facility Replacement Fund 2,975 0.003 % $29 $29 $7 $36 FD505 Affordable Housing Fund 630,000 0.710 % $6,083 $6,083 $1,485 $7,568 Total88,305,784 100.000 %$852,937 $852,937 $208,232 $1,061,169 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 44Schedule 3.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $26,629 $26,629 $6,501 $33,130 Information Services 50 50.000 % $26,628 $26,628 $6,501 $33,129 Total100 100.000 %$53,257 $53,257 $13,002 $66,259 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDetail allocation ofEconomic DevelopmentDetail page 45Schedule 3.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $53,257 $53,257 $13,002 $66,259 Total100 100.000 %$53,257 $53,257 $13,002 $66,259 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDetail allocation ofNatural Resource PlanningDetail page 46Schedule 3.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $195,821 $195,821 $47,806 $243,627 Total100 100.000 %$195,821 $195,821 $47,806 $243,627 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDepartmental CostAllocation SummaryDetail page 47Schedule 3.0082019TotalCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Council $1,572 $1,572 City Attorney $10,013 $10,013 City Clerk $8,035 $8,035 Finance $28,685 $28,685 Network Services $60,589 $27,459 $33,130 IT Support Services $2,492 $2,492 Information Services $39,779 $6,650 $33,129 Finance Support Services $2,214 $2,214 Human Resources $15,719 $15,719 Risk Management $48,434 $48,434 Wellness Program $172 $172 Public Works Administration $11,920 $11,920 Facilities Maintenance $14,608 $14,608 Fleet $14,394 $14,394 CIP Project Engineering $24,643 $24,643 Transportation/Plan Engineering $10,782 $10,782 Cultural Activities $3,902 $3,902 Economic Development $69,891 $3,632 $66,259 Natural Resource Protection $248,528 $4,901 $243,627 Community Promotion $4,484 $4,484 Finance Non Departmental $3,286 $3,286 Community Development Admin $11,048 $11,048 Commissions & Committees $388 $388 Development Review $22,939 $22,939 Long Range Planning $8,136 $8,136 Development Services $1,393 $1,393 Building and Safety $25,192 $25,192 Human Relations $3,009 $3,009 Parks Maintenance $34,240 $34,240 Swim Center Maintenance $5,601 $5,601 Urban Forest Services $7,521 $7,521 Streets Maintenance $14,509 $14,509 Traffic Signals & Lighting $6,462 $6,462 Stormwater and Flood Control $10,272 $10,272 Recreation Administration $9,511 $9,511 Recreation Facilities $2,859 $2,859 Youth Services $11,708 $11,708 Community Services $6,518 $6,518 Ranger Program $5,866 $5,866 Aquatics $5,516 $5,516 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationAdministrationDepartmental CostAllocation SummaryDetail page 48Schedule 3.0082019TotalCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningGolf Course $7,474 $7,474 Jack House $71 $71 Police Administration $22,442 $22,442 Patrol $116,618 $116,618 Investigations $31,568 $31,568 Police Support Services $30,984 $30,984 Neighborhood Services $3,170 $3,170 Traffic Safety $9,972 $9,972 Fire Administration $10,491 $10,491 Emergency Response $133,045 $133,045 Hazard Prevention $11,139 $11,139 Training Services $1,430 $1,430 Recruit Academy $993 $993 Fire Apparatus Service $4,555 $4,555 Fire Station $551 $551 Disaster Assistance $3,328 $3,328 FD201 Local Sales Tax Fund $15 $15 FD202 Downtown Bid Fund $2,462 $2,462 FD205 CDBG Fund $559 $559 FD206 Law Enforcement Grant Fund $962 $962 FD208 Tourism Bid Fund $18,580 $18,580 FD401 Capital Outlay Engineering ($90) ($90)FD404 Major Facility Replacement Fund $36 $36 FD505 Affordable Housing Fund $7,568 $7,568 FD601 Water Fund $66,687 $66,687 FD602 Sewer Fund $79,327 $79,327 FD611 Parking Fund $30,532 $30,532 FD621Transit Fund $11,837 $11,837 FD705 Whale Rock Fund $13,544 $13,544 FD711 Hazardous Mat Task Force Fund $634 $634 Total$1,437,314 $1,061,169 $66,259 $66,259 $243,627 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 4.01 CITY ATTORNEY NATURE AND EXTENT OF SERVICE The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation and ensures that violators of the City laws are prosecuted. Program goals include: minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions Costs are allocated as follows: City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyCosts to be allocatedDetail page 50Schedule 4.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $832,944 $832,944 Deductions: LEGAL SERVICES ($127,839) Total deductions:($127,839)($127,839) Allocated additions: 10000000 - Building Charge $1,311 $1,311 1011002 - City Council $1,571 $1,114 $2,685 1011001 - Administration $8,045 $1,968 $10,013 1011021 - City Clerk$18,103 $18,103 1012000 - Finance $18,593 $18,593 1011101 - Network Services$11,728 $11,728 1011102 - IT Support Services$1,624 $1,624 1011103 - Information Services$19,359 $19,359 1012006 - Finance Support Services$1,274 $1,274 1013001 - Human Resources$10,983 $10,983 1013002 - Risk Management$29,716 $29,716 1013003 - Wellness Program$152 $152 1015005 - Facilities Maintenance$6,819 $6,819 Total allocated additions:$10,927 $121,433 $132,360 $132,360 Total to be allocated$716,032 $121,433 $837,465 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 51Schedule 4.0032019TotalGeneral & AdminCity AttorneyWages & BenefitsSALARIES & WAGES$441,746 $441,746 FRINGE BENEFITS$247,621 $247,621 Other Expense and CostSERVICES & SUPPLIES$15,738 $15,738 LEGAL SERVICES$127,839 $127,839 Departmental Expenditures$832,944 $127,839 $705,105 Cost AdjustmentsDeductions($127,839) ($127,839)Additions: 1stOther$10,927 $10,927 Functional Cost$716,032 $10,927 $705,105 Reallocate Admin($10,927) $10,927 Allocable Costs$716,032 $716,032 1st Allocation$716,032 $716,032 Additions: 2ndOther$121,433 $121,433 Functional Cost$121,433 $121,433 Reallocate Admin($121,433) $121,433 Allocable Costs$121,433 $121,433 2nd Allocation$121,433 $121,433 Total allocated$837,465 $837,465 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 52Schedule 4.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 162,709 0.183 % $1,312 $1,312 $1,312 Cultural Activities 324,586 0.366 % $2,618 $2,618 $451 $3,069 Economic Development 302,094 0.340 % $2,436 $2,436 $420 $2,856 Natural Resource Protection 407,673 0.459 % $3,288 $3,288 $567 $3,855 Community Promotion 373,003 0.420 % $3,008 $3,008 $519 $3,527 City Clerk 668,355 0.753 % $5,390 $5,390 $930 $6,320 Finance 2,386,216 2.688 % $19,245 $19,245 $3,319 $22,564 Network Services 2,284,252 2.573 % $18,422 $18,422 $3,177 $21,599 Finance Support Services 184,148 0.207 % $1,485 $1,485 $256 $1,741 Human Resources 1,307,603 1.473 % $10,546 $10,546 $1,819 $12,365 Risk Management 4,029,011 4.538 % $32,494 $32,494 $5,604 $38,098 Wellness Program 14,236 0.016 % $115 $115 $20 $135 Community Development Admin 919,089 1.035 % $7,412 $7,412 $1,278 $8,690 Commissions & Committees 32,292 0.036 % $260 $260 $45 $305 Development Review 1,908,161 2.149 % $15,389 $15,389 $2,654 $18,043 Long Range Planning 676,830 0.762 % $5,459 $5,459 $941 $6,400 Building and Safety 2,095,557 2.360 % $16,900 $16,900 $2,915 $19,815 Public Works Administration 991,570 1.117 % $7,997 $7,997 $1,379 $9,376 Parks Maintenance 2,848,301 3.208 % $22,971 $22,971 $3,961 $26,932 Swim Center Maintenance 465,842 0.525 % $3,757 $3,757 $648 $4,405 Urban Forest Services 625,617 0.705 % $5,046 $5,046 $870 $5,916 Facilities Maintenance 1,215,167 1.369 % $9,800 $9,800 $1,690 $11,490 Streets Maintenance 1,207,017 1.360 % $9,734 $9,734 $1,679 $11,413 Stormwater and Flood Control 854,456 0.962 % $6,891 $6,891 $1,188 $8,079 Traffic Signals & Lighting 537,539 0.605 % $4,335 $4,335 $748 $5,083 Fleet 1,197,319 1.349 % $9,656 $9,656 $1,665 $11,321 Administration 1,311,008 1.477 % $10,573 $10,573 $10,573 Transportation/Plan Engineering 896,897 1.010 % $7,233 $7,233 $1,247 $8,480 Recreation Administration 791,159 0.891 % $6,381 $6,381 $1,100 $7,481 Recreation Facilities 237,835 0.268 % $1,918 $1,918 $331 $2,249 Youth Services 973,889 1.097 % $7,854 $7,854 $1,355 $9,209 Ranger Program 487,919 0.550 % $3,935 $3,935 $679 $4,614 Aquatics 458,827 0.517 % $3,700 $3,700 $638 $4,338 Police Administration 1,866,869 2.103 % $15,056 $15,056 $2,596 $17,652 Patrol 9,700,945 10.926 % $78,237 $78,237 $13,492 $91,729 Investigations 2,625,952 2.958 % $21,178 $21,178 $3,652 $24,830 Neighborhood Services 263,697 0.297 % $2,127 $2,127 $367 $2,494 Traffic Safety 829,542 0.934 % $6,690 $6,690 $1,154 $7,844 Fire Administration 872,652 0.983 % $7,038 $7,038 $1,214 $8,252 Emergency Response 11,067,375 12.466 % $89,257 $89,257 $15,393 $104,650 Hazard Prevention 926,601 1.044 % $7,473 $7,473 $1,289 $8,762 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 53Schedule 4.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 118,945 0.134 % $959 $959 $165 $1,124 Fire Station 45,881 0.052 % $370 $370 $64 $434 Disaster Assistance 276,820 0.312 % $2,233 $2,233 $385 $2,618 FD202 Downtown Bid Fund 204,772 0.231 % $1,651 $1,651 $285 $1,936 FD205 CDBG Fund 46,487 0.052 % $375 $375 $65 $440 FD601 Water Fund 5,547,399 6.248 % $44,739 $44,739 $7,715 $52,454 FD611 Parking Fund 2,539,814 2.861 % $20,483 $20,483 $3,532 $24,015 FD602 Sewer Fund 6,598,843 7.432 % $53,219 $53,219 $9,178 $62,397 Golf Course 621,659 0.700 % $5,014 $5,014 $865 $5,879 FD705 Whale Rock Fund 1,126,670 1.269 % $9,086 $9,086 $1,567 $10,653 Information Services 553,125 0.623 % $4,461 $4,461 $769 $5,230 FD208 Tourism Bid Fund 1,545,600 1.741 % $12,465 $12,465 $2,150 $14,615 FD621Transit Fund 984,727 1.109 % $7,942 $7,942 $1,370 $9,312 FD206 Law Enforcement Grant Fund 80,037 0.090 % $645 $645 $111 $756 Fire Apparatus Service 378,942 0.427 % $3,056 $3,056 $527 $3,583 Police Support Services 2,577,373 2.903 % $20,786 $20,786 $3,585 $24,371 Recruit Academy 82,589 0.093 % $666 $666 $115 $781 IT Support Services 207,284 0.233 % $1,672 $1,672 $288 $1,960 Community Services 542,194 0.611 % $4,373 $4,373 $754 $5,127 FD711 Hazardous Mat Task Force Fund 52,715 0.059 % $425 $425 $73 $498 Finance Non Departmental 273,334 0.308 % $2,204 $2,204 $380 $2,584 Development Services 115,859 0.130 % $934 $934 $161 $1,095 Human Relations 250,345 0.282 % $2,019 $2,019 $348 $2,367 CIP Project Engineering 2,049,917 2.309 % $16,532 $16,532 $2,851 $19,383 Jack House 5,883 0.007 % $47 $47 $8 $55 FD201 Local Sales Tax Fund 1,288 0.001 % $10 $10 $2 $12 FD401 Capital Outlay Engineering (7,439) -0.008% ($60) ($60) ($10) ($70)FD404 Major Facility Replacement Fund 2,975 0.003 % $24 $24 $4 $28 FD505 Affordable Housing Fund 630,000 0.709 % $5,086 $5,086 $876 $5,962 Total88,783,848 100.000 %$716,032 $716,032 $121,433 $837,465 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 54Schedule 4.0052019TotalCity AttorneyCity Council$1,312 $1,312 Administration$10,573 $10,573 City Clerk$6,320 $6,320 Finance $22,564 $22,564 Network Services$21,599 $21,599 IT Support Services$1,960 $1,960 Information Services$5,230 $5,230 Finance Support Services$1,741 $1,741 Human Resources$12,365 $12,365 Risk Management$38,098 $38,098 Wellness Program$135 $135 Public Works Administration$9,376 $9,376 Facilities Maintenance$11,490 $11,490 Fleet$11,321 $11,321 CIP Project Engineering$19,383 $19,383 Transportation/Plan Engineering$8,480 $8,480 Cultural Activities$3,069 $3,069 Economic Development$2,856 $2,856 Natural Resource Protection$3,855 $3,855 Community Promotion$3,527 $3,527 Finance Non Departmental$2,584 $2,584 Community Development Admin$8,690 $8,690 Commissions & Committees$305 $305 Development Review$18,043 $18,043 Long Range Planning$6,400 $6,400 Development Services $1,095 $1,095 Building and Safety$19,815 $19,815 Human Relations$2,367 $2,367 Parks Maintenance$26,932 $26,932 Swim Center Maintenance$4,405 $4,405 Urban Forest Services$5,916 $5,916 Streets Maintenance$11,413 $11,413 Traffic Signals & Lighting$5,083 $5,083 Stormwater and Flood Control$8,079 $8,079 Recreation Administration$7,481 $7,481 Recreation Facilities$2,249 $2,249 Youth Services$9,209 $9,209 Community Services$5,127 $5,127 Ranger Program$4,614 $4,614 Aquatics$4,338 $4,338 Golf Course $5,879 $5,879 Jack House$55 $55 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 55Schedule 4.0052019TotalCity AttorneyPolice Administration$17,652 $17,652 Patrol$91,729 $91,729 Investigations$24,830 $24,830 Police Support Services$24,371 $24,371 Neighborhood Services$2,494 $2,494 Traffic Safety$7,844 $7,844 Fire Administration$8,252 $8,252 Emergency Response$104,650 $104,650 Hazard Prevention$8,762 $8,762 Training Services$1,124 $1,124 Recruit Academy$781 $781 Fire Apparatus Service$3,583 $3,583 Fire Station$434 $434 Disaster Assistance$2,618 $2,618 FD201 Local Sales Tax Fund$12 $12 FD202 Downtown Bid Fund$1,936 $1,936 FD205 CDBG Fund$440 $440 FD206 Law Enforcement Grant Fund$756 $756 FD208 Tourism Bid Fund$14,615 $14,615 FD401 Capital Outlay Engineering($70) ($70)FD404 Major Facility Replacement Fund$28 $28 FD505 Affordable Housing Fund$5,962 $5,962 FD601 Water Fund$52,454 $52,454 FD602 Sewer Fund$62,397 $62,397 FD611 Parking Fund$24,015 $24,015 FD621Transit Fund$9,312 $9,312 FD705 Whale Rock Fund$10,653 $10,653 FD711 Hazardous Mat Task Force Fund$498 $498 Total$837,465 $837,465 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 5.01 CITY CLERK NATURE AND EXTENT OF SERVICE The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies. The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests. Costs are allocated as follows: City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division. Public Counter/Main City Phone Number – These costs are associated with all non-direct phone calls and in person inquires that need to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division. General Government - These costs are related to general government duties such as elections. These costs are unallowable as they are not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, general government costs are identified but not allocated. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkCosts to be allocatedDetail page 57Schedule 5.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $668,355 $668,355 Allocated additions: 10000000 - Building Charge $2,160 $2,160 1011002 - City Council $1,260 $894 $2,154 1011001 - Administration $6,456 $1,579 $8,035 1011501 - City Attorney $5,390 $930 $6,320 1012000 - Finance $17,750 $17,750 1011101 - Network Services$44,120 $44,120 1011102 - IT Support Services$2,914 $2,914 1012006 - Finance Support Services$1,022 $1,022 1013001 - Human Resources$18,305 $18,305 1013002 - Risk Management$47,707 $47,707 1013003 - Wellness Program$176 $176 1015005 - Facilities Maintenance$11,233 $11,233 Total allocated additions:$15,266 $146,630 $161,896 $161,896 Total to be allocated$683,621 $146,630 $830,251 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 58Schedule 5.0032019TotalGeneral & AdminCity Clerk ServicesPublic Counter/Main City PhoneGeneral GovernmentWages & BenefitsSALARIES & WAGES $305,353 $96,369 $155,333 $42,719 $10,932 FRINGE BENEFITS $196,438 $61,996 $99,928 $27,482 $7,032 Other Expense and CostSERVICES & SUPPLIES $19,588 $6,182 $9,964 $2,740 $702 ADVERTISING & PUBLIC OUTREACH $14,076 $14,076 OTHER CONTRACT SERVICES $118,875 $50,262 $68,613 PUBLICATIONS & SUBSCRIPTIONS $14,025 $14,025 Departmental Expenditures$668,355 $164,547 $293,326 $123,203 $87,279 Additions: 1stOther $15,266 $15,266 Functional Cost$683,621 $179,813 $293,326 $123,203 $87,279 Reallocate Admin($179,813) $104,690 $43,972 $31,151 Allocable Costs$683,621 $398,016 $167,175 $118,430 Unallocated ($118,430)($118,430)1st Allocation$565,191 $398,016 $167,175 Additions: 2ndOther $146,630 $146,630 Functional Cost$146,630 $146,630 Reallocate Admin($146,630) $85,371 $35,857 $25,402 Allocable Costs$146,630 $85,371 $35,857 $25,402 Unallocated ($25,402)($25,402)2nd Allocation$121,228 $85,371 $35,857 Total allocated$686,419 $483,387 $203,032 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 59Schedule 5.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 14 4.130 % $16,437 $16,437 $5,638 $22,075 Fire Administration 9 2.655 % $10,567 $10,567 $3,624 $14,191 FD601 Water Fund 12 3.540 % $14,089 $14,089 $4,832 $18,921 FD602 Sewer Fund 18 5.310 % $21,134 $21,134 $7,248 $28,382 Recreation Administration 5 1.475 % $5,870 $5,870 $2,013 $7,883 Administration 59 17.404 % $69,271 $69,271 $69,271 Public Works Administration 58 17.109 % $68,097 $68,097 $23,356 $91,453 City Attorney 14 4.130 % $16,437 $16,437 $16,437 Human Resources 21 6.195 % $24,656 $24,656 $8,457 $33,113 Finance 15 4.425 % $17,611 $17,611 $6,040 $23,651 Community Development Admin 60 17.699 % $70,445 $70,445 $24,163 $94,608 City Council 54 15.928 % $63,402 $63,402 $63,402 Total339 100.000 %$398,016 $398,016 $85,371 $483,387 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating program IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 60Schedule 5.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.191 % $1,991 $1,991 $447 $2,438 Fire Administration 425 0.921 % $1,539 $1,539 $345 $1,884 Stormwater and Flood Control 715 1.549 % $2,589 $2,589 $581 $3,170 Recreation Administration 600 1.300 % $2,173 $2,173 $488 $2,661 Facilities Maintenance 500 1.083 % $1,810 $1,810 $406 $2,216 Long Range Planning 400 0.866 % $1,448 $1,448 $325 $1,773 Building and Safety 1,553 3.364 % $5,623 $5,623 $1,262 $6,885 Development Review 1,390 3.011 % $5,033 $5,033 $1,130 $6,163 Economic Development 100 0.217 % $362 $362 $81 $443 Natural Resource Protection 200 0.433 % $724 $724 $163 $887 Public Works Administration 700 1.516 % $2,535 $2,535 $569 $3,104 Transportation/Plan Engineering 700 1.516 % $2,535 $2,535 $569 $3,104 Administration 1,600 3.465 % $5,793 $5,793 $5,793 City Attorney 460 0.996 % $1,666 $1,666 $1,666 Human Resources 775 1.679 % $2,806 $2,806 $630 $3,436 Finance 1,550 3.357 % $5,612 $5,612 $1,260 $6,872 Network Services 500 1.083 % $1,810 $1,810 $406 $2,216 Recreation Facilities 436 0.944 % $1,579 $1,579 $354 $1,933 Fleet 450 0.975 % $1,629 $1,629 $366 $1,995 Information Services 400 0.866 % $1,448 $1,448 $325 $1,773 Community Promotion 25 0.054 % $91 $91 $20 $111 Community Development Admin 645 1.397 % $2,335 $2,335 $524 $2,859 Parks Maintenance 1,510 3.271 % $5,467 $5,467 $1,227 $6,694 Swim Center Maintenance 200 0.433 % $724 $724 $163 $887 Urban Forest Services 450 0.975 % $1,629 $1,629 $366 $1,995 Streets Maintenance 1,065 2.307 % $3,856 $3,856 $866 $4,722 Traffic Signals & Lighting 200 0.433 % $724 $724 $163 $887 Youth Services 1,978 4.284 % $7,162 $7,162 $1,608 $8,770 Community Services 306 0.663 % $1,108 $1,108 $249 $1,357 Ranger Program 775 1.679 % $2,806 $2,806 $630 $3,436 Patrol 4,300 9.313 % $15,570 $15,570 $3,495 $19,065 Investigations 1,200 2.599 % $4,345 $4,345 $975 $5,320 Police Support Services 2,096 4.540 % $7,589 $7,589 $1,704 $9,293 Neighborhood Services 319 0.691 % $1,155 $1,155 $259 $1,414 Traffic Safety 400 0.866 % $1,448 $1,448 $325 $1,773 Emergency Response 4,675 10.126 % $16,928 $16,928 $3,800 $20,728 FD601 Water Fund 3,351 7.258 % $12,133 $12,133 $2,724 $14,857 FD602 Sewer Fund 3,503 7.587 % $12,684 $12,684 $2,848 $15,532 FD621Transit Fund 400 0.866 % $1,448 $1,448 $325 $1,773 FD705 Whale Rock Fund 400 0.866 % $1,448 $1,448 $325 $1,773 FD208 Tourism Bid Fund 175 0.379 % $634 $634 $142 $776 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 61Schedule 5.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 686 1.486 % $2,484 $2,484 $558 $3,042 Aquatics 957 2.073 % $3,465 $3,465 $778 $4,243 FD611 Parking Fund 1,100 2.382 % $3,983 $3,983 $894 $4,877 Fire Apparatus Service 200 0.433 % $724 $724 $163 $887 Commissions & Committees 100 0.217 % $362 $362 $81 $443 FD205 CDBG Fund 100 0.217 % $362 $362 $81 $443 IT Support Services 200 0.433 % $724 $724 $163 $887 Hazard Prevention 800 1.733 % $2,897 $2,897 $650 $3,547 FD711 Hazardous Mat Task Force Fund 50 0.107 % $185 $185 $44 $229 Total46,170 100.000 %$167,175 $167,175 $35,857 $203,032 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 62Schedule 5.0062019TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Council$63,402 $63,402 Administration$75,064 $69,271 $5,793 City Attorney$18,103 $16,437 $1,666 Finance $30,523 $23,651 $6,872 Network Services$2,216 $2,216 IT Support Services$887 $887 Information Services$1,773 $1,773 Human Resources$36,549 $33,113 $3,436 Public Works Administration$94,557 $91,453 $3,104 Facilities Maintenance$2,216 $2,216 Fleet$1,995 $1,995 Transportation/Plan Engineering$3,104 $3,104 Economic Development$443 $443 Natural Resource Protection$887 $887 Community Promotion$111 $111 Community Development Admin$97,467 $94,608 $2,859 Commissions & Committees$443 $443 Development Review$6,163 $6,163 Long Range Planning$1,773 $1,773 Building and Safety$6,885 $6,885 Parks Maintenance$6,694 $6,694 Swim Center Maintenance$887 $887 Urban Forest Services$1,995 $1,995 Streets Maintenance$4,722 $4,722 Traffic Signals & Lighting$887 $887 Stormwater and Flood Control$3,170 $3,170 Recreation Administration$10,544 $7,883 $2,661 Recreation Facilities$1,933 $1,933 Youth Services$8,770 $8,770 Community Services$1,357 $1,357 Ranger Program$3,436 $3,436 Aquatics$4,243 $4,243 Golf Course $3,042 $3,042 Police Administration$24,513 $22,075 $2,438 Patrol$19,065 $19,065 Investigations$5,320 $5,320 Police Support Services$9,293 $9,293 Neighborhood Services$1,414 $1,414 Traffic Safety$1,773 $1,773 Fire Administration$16,075 $14,191 $1,884 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 63Schedule 5.0062019TotalCity Clerk ServicesPublic Counter/Main City PhoneEmergency Response$20,728 $20,728 Hazard Prevention$3,547 $3,547 Fire Apparatus Service$887 $887 FD205 CDBG Fund$443 $443 FD208 Tourism Bid Fund$776 $776 FD601 Water Fund$33,778 $18,921 $14,857 FD602 Sewer Fund$43,914 $28,382 $15,532 FD611 Parking Fund$4,877 $4,877 FD621Transit Fund$1,773 $1,773 FD705 Whale Rock Fund$1,773 $1,773 FD711 Hazardous Mat Task Force Fund $229 $229 Total$686,419 $483,387 $203,032 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE The Finance Administration Division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Support Services and Information Technology. It is responsible for managing the City's financial and information technology operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; effectively using the City's information technology resources to improve productivity, customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization. The Administration Division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The Division also administers the City’s treasury investments and debt service The Revenue Management Division is responsible for administering the City's treasury and revenue operations in accordance with established fiscal policies. Program goals are: developing and implementing effective and efficient revenue planning, monitoring and reporting systems that help assure the City's long-term fiscal health; providing quality customer service; protecting the City's cash assets from unauthorized use. This program has six major activities: utility billing, business tax, accounts receivable, cashier and public counter, revenue forecasts and rate reviews. The Accounting Division is responsible for issuing financial reports and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program goals are developing and implementing effective and efficient financial planning, reporting, and accounting systems that help the operating departments achieve their objectives; providing quality customer service; and protecting the City's resources from unauthorized use. The program has five major activities: financial reporting, payroll, accounts payable, general accounting services and support services. Bank Services are also handled by this Division. Costs are allocated as follows: Business License, Transient Occupancy Tax and Tourism Assessment - These costs are associated with the revenue streams identified in the title. Costs are identified but not allocated. Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based the number of accounts payable transactions by department/fund. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE CONTINUED Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division. Purchasing – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division. Utility Billing – These costs are associated with time spent on water and sewer utility billing activities. Costs are allocated 50% each to Fund 601 Water and Fund 602 Sewer. Utility Billing Costs– These costs are associated with water and sewer utility billing. Costs are allocated 50% each to Fund 601 Water and/or Fund 602 Sewer. Cashier – These costs are associated with revenue collections occurring at the front counter within the Finance Department. Costs are allocated based on the amount of time spent by staff on this function and the relative amounts of revenue collected for each activity. Costs associated with the collection of Business License, Transient Occupancy Tax and Tourism Assessment are not allocated. Budget – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Costs to be allocatedDetail page 65Schedule 6.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,386,216 $2,386,216 Deductions: REVENUE-GEN GOVERNMENT ($18,180) ACCOUNTING - GEN GOVERNMENT ($430) Total deductions:($18,610)($18,610) Allocated additions: 10000000 - Building Charge $8,433 $8,433 1011002 - City Council $4,499 $3,193 $7,692 1011001 - Administration $23,048 $5,637 $28,685 1011501 - City Attorney $19,245 $3,319 $22,564 1011021 - City Clerk $23,223 $7,300 $30,523 1012000 - Finance $4,694 $4,694 1011101 - Network Services$72,806 $72,806 1011102 - IT Support Services$7,735 $7,735 1012006 - Finance Support Services$8,027 $8,027 1013001 - Human Resources$45,761 $45,761 1013002 - Risk Management$121,076 $121,076 1013003 - Wellness Program$511 $511 1015005 - Facilities Maintenance$43,853 $43,853 Total allocated additions:$78,448 $323,912 $402,360 $402,360 Total to be allocated$2,446,054 $323,912 $2,769,966 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 66Schedule 6.0032019TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsWages & BenefitsSALARIES & WAGES $1,263,324 $137,450 $63,166 $91,338 $81,990 $114,331 $559,400 $18,697 FRINGE BENEFITS $674,900 $73,429 $33,745 $48,795 $43,801 $61,078 $298,846 $9,989 Other Expense and CostREVENUE-CONTRACT SVC $30,541 $27,941 $2,600 REVENUE-GEN GOVERNMENT $18,180 $18,180 ACCOUNTING - CONTRACT SVC $300 $300 ACCOUNTING - GEN GOVERNMEN $430 $430 SERVICES AND SUPPLIES $398,541 $43,361 $19,927 $28,815 $25,865 $36,068 $176,474 $5,898 Departmental Expenditures$2,386,216 $272,850 $145,079 $168,948 $151,656 $211,477 $1,034,720 $34,584 $2,600 Cost AdjustmentsDeductions ($18,610) ($18,610)Additions: 1stOther $78,448 $5,358 $6,288 $5,637 $7,867 $38,469 $1,285 Functional Cost$2,446,054 $254,240 $150,437 $175,236 $157,293 $219,344 $1,073,189 $35,869 $2,600 Reallocate Admin ($254,240) $17,453 $20,325 $18,244 $25,441 $124,478 $4,160 $313 Allocable Costs$2,446,054 $167,890 $195,561 $175,537 $244,785 $1,197,667 $40,029 $2,913 Unallocated ($167,890) ($167,890)1st Allocation$2,278,164 $195,561 $175,537 $244,785 $1,197,667 $40,029 $2,913 Additions: 2ndFinance $4,694 $321 $376 $337 $471 $2,302 $77 Other $319,218 $21,804 $25,585 $22,939 $32,013 $156,537 $5,230 Functional Cost$323,912 $22,125 $25,961 $23,276 $32,484 $158,839 $5,307 Allocable Costs$323,912 $22,125 $25,961 $23,276 $32,484 $158,839 $5,307 Unallocated ($22,125) ($22,125)2nd Allocation$301,787 $25,961 $23,276 $32,484 $158,839 $5,307 Total allocated$2,579,951 $221,522 $198,813 $277,269 $1,356,506 $45,336 $2,913 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 67Schedule 6.0032019CashierBudgetWages & BenefitsSALARIES & WAGES $67,335 $129,617 FRINGE BENEFITS $35,972 $69,245 Other Expense and CostREVENUE-CONTRACT SVCREVENUE-GEN GOVERNMENTACCOUNTING - CONTRACT SVCACCOUNTING - GEN GOVERNMENSERVICES AND SUPPLIES $21,242 $40,891 Departmental Expenditures$124,549 $239,753 Cost AdjustmentsDeductionsAdditions: 1stOther $4,631 $8,913 Functional Cost$129,180 $248,666 Reallocate Admin $14,983 $28,843 Allocable Costs$144,163 $277,509 Unallocated1st Allocation$144,163 $277,509 Additions: 2ndFinance $277 $533 Other $18,842 $36,268 Functional Cost$19,119 $36,801 Allocable Costs$19,119 $36,801 Unallocated2nd Allocation$19,119 $36,801 Total allocated$163,282 $314,310 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 68Schedule 6.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 2,282 10.201 % $19,949 $19,949 $2,759 $22,708 FD611 Parking Fund 998 4.461 % $8,724 $8,724 $1,207 $9,931 FD602 Sewer Fund 2,727 12.190 % $23,839 $23,839 $3,297 $27,136 FD621Transit Fund 374 1.672 % $3,269 $3,269 $452 $3,721 FD705 Whale Rock Fund 310 1.386 % $2,710 $2,710 $375 $3,085 FD711 Hazardous Mat Task Force Fund 98 0.438 % $857 $857 $118 $975 City Council 90 0.402 % $787 $787 $787 Economic Development 110 0.492 % $962 $962 $133 $1,095 Natural Resource Protection 161 0.720 % $1,407 $1,407 $195 $1,602 Community Promotion 94 0.420 % $822 $822 $114 $936 Finance Support Services 348 1.556 % $3,042 $3,042 $421 $3,463 Human Resources 95 0.425 % $830 $830 $115 $945 Risk Management 270 1.207 % $2,360 $2,360 $326 $2,686 Wellness Program 48 0.215 % $420 $420 $58 $478 Community Development Admin 151 0.675 % $1,320 $1,320 $183 $1,503 Commissions & Committees 56 0.250 % $490 $490 $68 $558 Development Review 37 0.165 % $323 $323 $45 $368 Long Range Planning 196 0.876 % $1,713 $1,713 $237 $1,950 Building and Safety 52 0.232 % $455 $455 $63 $518 Public Works Administration 142 0.635 % $1,241 $1,241 $172 $1,413 Parks Maintenance 707 3.160 % $6,180 $6,180 $855 $7,035 Swim Center Maintenance 258 1.153 % $2,255 $2,255 $312 $2,567 Urban Forest Services 153 0.684 % $1,337 $1,337 $185 $1,522 Facilities Maintenance 1,130 5.051 % $9,878 $9,878 $1,366 $11,244 Streets Maintenance 468 2.092 % $4,091 $4,091 $566 $4,657 Stormwater and Flood Control 132 0.590 % $1,154 $1,154 $160 $1,314 Traffic Signals & Lighting 104 0.465 % $909 $909 $126 $1,035 Fleet 1,399 6.254 % $12,230 $12,230 $1,691 $13,921 Administration 368 1.645 % $3,217 $3,217 $3,217 Transportation/Plan Engineering 85 0.380 % $743 $743 $103 $846 Recreation Administration 317 1.417 % $2,771 $2,771 $383 $3,154 Recreation Facilities 82 0.367 % $717 $717 $99 $816 Youth Services 562 2.512 % $4,913 $4,913 $679 $5,592 Community Services 397 1.775 % $3,470 $3,470 $480 $3,950 Ranger Program 198 0.885 % $1,731 $1,731 $239 $1,970 Aquatics 140 0.626 % $1,224 $1,224 $169 $1,393 Police Administration 1,213 5.422 % $10,604 $10,604 $1,466 $12,070 Patrol 346 1.547 % $3,025 $3,025 $418 $3,443 Investigations 189 0.845 % $1,652 $1,652 $228 $1,880 Police Support Services 110 0.492 % $962 $962 $133 $1,095 Neighborhood Services 64 0.286 % $559 $559 $77 $636 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 69Schedule 6.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 98 0.438 % $857 $857 $118 $975 Emergency Response 359 1.605 % $3,138 $3,138 $434 $3,572 Hazard Prevention 95 0.425 % $830 $830 $115 $945 Training Services 175 0.782 % $1,530 $1,530 $212 $1,742 Fire Station 134 0.599 % $1,171 $1,171 $162 $1,333 Disaster Assistance 53 0.237 % $463 $463 $64 $527 City Attorney 139 0.621 % $1,215 $1,215 $1,215 City Clerk 300 1.341 % $2,623 $2,623 $2,623 Network Services 950 4.247 % $8,305 $8,305 $1,149 $9,454 Information Services 142 0.635 % $1,241 $1,241 $172 $1,413 Golf Course 471 2.105 % $4,117 $4,117 $569 $4,686 Fire Administration 333 1.489 % $2,911 $2,911 $403 $3,314 Fire Apparatus Service 421 1.882 % $3,680 $3,680 $509 $4,189 FD208 Tourism Bid Fund 408 1.824 % $3,567 $3,567 $493 $4,060 FD205 CDBG Fund 3 0.013 % $26 $26 $4 $30 FD202 Downtown Bid Fund 11 0.049 % $96 $96 $13 $109 All Other 324 1.448 % $2,832 $2,832 $392 $3,224 Recruit Academy 40 0.179 % $350 $350 $48 $398 Tourism and Bid Promotion 1 0.004 % $9 $9 $1 $10 Finance Non Departmental 41 0.183 % $358 $358 $50 $408 CIP Project Engineering 179 0.800 % $1,565 $1,565 $216 $1,781 Cultural Activities 2 0.009 % $17 $17 $2 $19 FD201 Local Sales Tax Fund 405 1.810 % $3,540 $3,540 $490 $4,030 FD401 Capital Outlay Engineering 194 0.867 % $1,696 $1,696 $235 $1,931 FD404 Major Facility Replacement Fund 30 0.134 % $262 $262 $36 $298 FD505 Affordable Housing Fund 2 0.008 % $20 $20 $1 $21 Total22,371 100.000 %$195,561 $195,561 $25,961 $221,522 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 70Schedule 6.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.218 % $2,138 $2,138 $301 $2,439 Fire Administration 425 0.941 % $1,652 $1,652 $232 $1,884 Stormwater and Flood Control 715 1.583 % $2,780 $2,780 $391 $3,171 Recreation Administration 600 1.329 % $2,332 $2,332 $328 $2,660 Facilities Maintenance 500 1.107 % $1,944 $1,944 $273 $2,217 Long Range Planning 400 0.886 % $1,555 $1,555 $219 $1,774 Building and Safety 1,553 3.439 % $6,037 $6,037 $849 $6,886 Development Review 1,390 3.078 % $5,404 $5,404 $760 $6,164 Economic Development 100 0.221 % $389 $389 $55 $444 Natural Resource Protection 200 0.443 % $777 $777 $109 $886 Public Works Administration 700 1.550 % $2,721 $2,721 $383 $3,104 Transportation/Plan Engineering 700 1.550 % $2,721 $2,721 $383 $3,104 Administration 1,600 3.543 % $6,220 $6,220 $6,220 City Attorney 460 1.019 % $1,788 $1,788 $1,788 City Clerk 535 1.185 % $2,080 $2,080 $2,080 Human Resources 775 1.716 % $3,013 $3,013 $424 $3,437 Network Services 500 1.107 % $1,944 $1,944 $273 $2,217 Recreation Facilities 436 0.966 % $1,695 $1,695 $238 $1,933 Fleet 450 0.997 % $1,749 $1,749 $246 $1,995 Information Services 400 0.886 % $1,555 $1,555 $219 $1,774 Community Promotion 25 0.055 % $97 $97 $14 $111 Community Development Admin 645 1.428 % $2,507 $2,507 $353 $2,860 Parks Maintenance 1,510 3.344 % $5,870 $5,870 $826 $6,696 Swim Center Maintenance 200 0.443 % $777 $777 $109 $886 Urban Forest Services 450 0.997 % $1,749 $1,749 $246 $1,995 Streets Maintenance 1,065 2.359 % $4,140 $4,140 $582 $4,722 Traffic Signals & Lighting 200 0.443 % $777 $777 $109 $886 Youth Services 1,978 4.380 % $7,689 $7,689 $1,082 $8,771 Community Services 306 0.678 % $1,190 $1,190 $167 $1,357 Ranger Program 775 1.716 % $3,013 $3,013 $424 $3,437 Patrol 4,300 9.523 % $16,716 $16,716 $2,352 $19,068 Investigations 1,200 2.658 % $4,665 $4,665 $656 $5,321 Police Support Services 2,096 4.642 % $8,148 $8,148 $1,146 $9,294 Neighborhood Services 319 0.706 % $1,240 $1,240 $174 $1,414 Traffic Safety 400 0.886 % $1,555 $1,555 $219 $1,774 Emergency Response 4,675 10.353 % $18,174 $18,174 $2,557 $20,731 FD601 Water Fund 3,351 7.421 % $13,027 $13,027 $1,833 $14,860 FD602 Sewer Fund 3,503 7.758 % $13,618 $13,618 $1,916 $15,534 FD621Transit Fund 400 0.886 % $1,555 $1,555 $219 $1,774 FD705 Whale Rock Fund 400 0.886 % $1,555 $1,555 $219 $1,774 FD208 Tourism Bid Fund 175 0.388 % $680 $680 $96 $776 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 71Schedule 6.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 686 1.519 % $2,667 $2,667 $375 $3,042 Aquatics 957 2.119 % $3,720 $3,720 $523 $4,243 FD611 Parking Fund 1,100 2.436 % $4,276 $4,276 $602 $4,878 Fire Apparatus Service 200 0.443 % $777 $777 $109 $886 Commissions & Committees 100 0.221 % $389 $389 $55 $444 FD205 CDBG Fund 100 0.221 % $389 $389 $55 $444 IT Support Services 200 0.443 % $777 $777 $109 $886 Hazard Prevention 800 1.772 % $3,110 $3,110 $438 $3,548 FD711 Hazardous Mat Task Force Fund 50 0.112 % $196 $196 $28 $224 Total45,155 100.000 %$175,537 $175,537 $23,276 $198,813 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 72Schedule 6.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 15,679 0.067 % $164 $164 $164 Cultural Activities 324,586 1.389 % $3,401 $3,401 $476 $3,877 Economic Development 165,667 0.709 % $1,736 $1,736 $243 $1,979 Natural Resource Protection 79,652 0.341 % $835 $835 $117 $952 Community Promotion 335,338 1.435 % $3,514 $3,514 $491 $4,005 City Attorney 143,577 0.615 % $1,504 $1,504 $1,504 City Clerk 166,563 0.713 % $1,745 $1,745 $1,745 Finance 447,992 1.918 % $4,694 $4,694 $4,694 Network Services 1,439,387 6.161 % $15,081 $15,081 $2,109 $17,190 Information Services 66,495 0.285 % $697 $697 $97 $794 Finance Support Services 184,148 0.788 % $1,929 $1,929 $270 $2,199 Human Resources 335,736 1.437 % $3,518 $3,518 $492 $4,010 Risk Management 1,604,639 6.868 % $16,813 $16,813 $2,351 $19,164 Wellness Program 14,236 0.061 % $149 $149 $21 $170 Community Development Admin 313,290 1.341 % $3,283 $3,283 $459 $3,742 Commissions & Committees 14,835 0.063 % $155 $155 $22 $177 Development Review 214,461 0.918 % $2,247 $2,247 $314 $2,561 Building and Safety 590,139 2.526 % $6,183 $6,183 $865 $7,048 Public Works Administration 19,364 0.083 % $203 $203 $28 $231 Parks Maintenance 1,694,327 7.252 % $17,752 $17,752 $2,482 $20,234 Swim Center Maintenance 331,837 1.420 % $3,477 $3,477 $486 $3,963 Urban Forest Services 148,835 0.637 % $1,559 $1,559 $218 $1,777 Facilities Maintenance 633,994 2.714 % $6,643 $6,643 $929 $7,572 Streets Maintenance 307,910 1.318 % $3,226 $3,226 $451 $3,677 Stormwater and Flood Control 204,788 0.877 % $2,146 $2,146 $300 $2,446 Traffic Signals & Lighting 304,398 1.303 % $3,189 $3,189 $446 $3,635 Fleet 668,132 2.860 % $7,000 $7,000 $979 $7,979 Administration 415,031 1.776 % $4,349 $4,349 $4,349 Transportation/Plan Engineering 43,282 0.185 % $453 $453 $63 $516 Recreation Administration 101,919 0.436 % $1,068 $1,068 $149 $1,217 Recreation Facilities 24,299 0.104 % $255 $255 $36 $291 Youth Services 134,625 0.576 % $1,411 $1,411 $197 $1,608 Community Services 170,662 0.730 % $1,788 $1,788 $250 $2,038 Ranger Program 29,252 0.125 % $306 $306 $43 $349 Aquatics 53,547 0.229 % $561 $561 $78 $639 Golf Course 236,184 1.011 % $2,475 $2,475 $346 $2,821 Police Administration 588,824 2.520 % $6,169 $6,169 $863 $7,032 Patrol 143,728 0.615 % $1,506 $1,506 $211 $1,717 Investigations 35,581 0.152 % $373 $373 $52 $425 Police Support Services 128,785 0.551 % $1,349 $1,349 $189 $1,538 Neighborhood Services 44,852 0.192 % $470 $470 $66 $536 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 73Schedule 6.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 22,265 0.095 % $233 $233 $33 $266 Fire Administration 158,719 0.679 % $1,663 $1,663 $233 $1,896 Emergency Response 138,791 0.594 % $1,454 $1,454 $203 $1,657 Fire Apparatus Service 156,446 0.670 % $1,639 $1,639 $229 $1,868 Hazard Prevention 63,519 0.272 % $666 $666 $93 $759 Training Services 65,793 0.282 % $689 $689 $96 $785 Recruit Academy 82,589 0.354 % $865 $865 $121 $986 Fire Station 45,881 0.196 % $481 $481 $67 $548 Disaster Assistance 17,168 0.073 % $180 $180 $25 $205 FD202 Downtown Bid Fund 204,772 0.876 % $2,146 $2,146 $300 $2,446 FD205 CDBG Fund 37,000 0.158 % $388 $388 $54 $442 FD208 Tourism Bid Fund 1,345,879 5.761 % $14,102 $14,102 $1,972 $16,074 FD601 Water Fund 1,639,381 7.017 % $17,177 $17,177 $2,402 $19,579 FD611 Parking Fund 1,292,062 5.530 % $13,538 $13,538 $1,893 $15,431 FD602 Sewer Fund 2,608,525 11.165 % $27,331 $27,331 $3,821 $31,152 FD621Transit Fund 648,376 2.775 % $6,793 $6,793 $950 $7,743 FD705 Whale Rock Fund 563,668 2.413 % $5,906 $5,906 $826 $6,732 FD711 Hazardous Mat Task Force Fund 37,694 0.161 % $395 $395 $55 $450 Finance Non Departmental 215,456 0.922 % $2,257 $2,257 $316 $2,573 Long Range Planning 113,115 0.484 % $1,185 $1,185 $166 $1,351 Development Services (23)Human Relations 250,345 1.072 % $2,623 $2,623 $367 $2,990 CIP Project Engineering 102,061 0.437 % $1,069 $1,069 $150 $1,219 Jack House 5,883 0.025 % $62 $62 $9 $71 FD201 Local Sales Tax Fund 1,288 0.006 % $13 $13 $2 $15 FD401 Capital Outlay Engineering (7,439) -0.032% ($78) ($78) ($11) ($89)FD404 Major Facility Replacement Fund 2,975 0.013 % $31 $31 $4 $35 FD505 Affordable Housing Fund 630,000 2.701 % $6,601 $6,601 $919 $7,520 Total23,362,765 100.000 %$244,785 $244,785 $32,484 $277,269 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 74Schedule 6.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 162,709 0.187 % $2,234 $2,234 $2,234 Cultural Activities 324,586 0.372 % $4,457 $4,457 $612 $5,069 Economic Development 302,094 0.346 % $4,148 $4,148 $570 $4,718 Natural Resource Protection 407,673 0.467 % $5,597 $5,597 $769 $6,366 Community Promotion 373,003 0.428 % $5,121 $5,121 $703 $5,824 City Attorney 832,944 0.955 % $11,436 $11,436 $11,436 City Clerk 668,355 0.766 % $9,176 $9,176 $9,176 Network Services 2,284,252 2.619 % $31,363 $31,363 $4,306 $35,669 Finance Support Services 184,148 0.211 % $2,528 $2,528 $347 $2,875 Human Resources 1,307,603 1.499 % $17,953 $17,953 $2,465 $20,418 Risk Management 4,029,011 4.619 % $55,318 $55,318 $7,596 $62,914 Wellness Program 14,236 0.016 % $195 $195 $27 $222 Community Development Admin 919,089 1.054 % $12,619 $12,619 $1,733 $14,352 Commissions & Committees 32,292 0.037 % $443 $443 $61 $504 Development Review 1,908,161 2.187 % $26,199 $26,199 $3,597 $29,796 Long Range Planning 676,830 0.776 % $9,293 $9,293 $1,276 $10,569 Building and Safety 2,095,557 2.402 % $28,772 $28,772 $3,951 $32,723 Public Works Administration 991,570 1.137 % $13,614 $13,614 $1,869 $15,483 Parks Maintenance 2,848,301 3.265 % $39,107 $39,107 $5,370 $44,477 Swim Center Maintenance 465,842 0.534 % $6,396 $6,396 $878 $7,274 Urban Forest Services 625,617 0.717 % $8,590 $8,590 $1,179 $9,769 Facilities Maintenance 1,215,167 1.393 % $16,684 $16,684 $2,291 $18,975 Streets Maintenance 1,207,017 1.384 % $16,572 $16,572 $2,275 $18,847 Stormwater and Flood Control 854,456 0.980 % $11,732 $11,732 $1,611 $13,343 Traffic Signals & Lighting 537,539 0.616 % $7,380 $7,380 $1,013 $8,393 Fleet 1,197,319 1.373 % $16,439 $16,439 $2,257 $18,696 Administration 1,311,008 1.503 % $18,000 $18,000 $18,000 Transportation/Plan Engineering 896,897 1.028 % $12,314 $12,314 $1,691 $14,005 Recreation Administration 791,159 0.907 % $10,863 $10,863 $1,491 $12,354 Recreation Facilities 237,835 0.273 % $3,265 $3,265 $448 $3,713 Youth Services 973,889 1.116 % $13,371 $13,371 $1,836 $15,207 Ranger Program 487,919 0.559 % $6,699 $6,699 $920 $7,619 Aquatics 458,827 0.526 % $6,300 $6,300 $865 $7,165 Police Administration 1,866,869 2.140 % $25,632 $25,632 $3,519 $29,151 Patrol 9,700,945 11.121 % $133,193 $133,193 $18,288 $151,481 Investigations 2,625,952 3.010 % $36,054 $36,054 $4,950 $41,004 Neighborhood Services 263,697 0.302 % $3,621 $3,621 $497 $4,118 Traffic Safety 829,542 0.951 % $11,390 $11,390 $1,564 $12,954 Fire Administration 872,652 1.000 % $11,981 $11,981 $1,645 $13,626 Emergency Response 11,067,375 12.687 % $151,954 $151,954 $20,864 $172,818 Hazard Prevention 926,601 1.062 % $12,722 $12,722 $1,747 $14,469 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 75Schedule 6.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 118,945 0.136 % $1,633 $1,633 $224 $1,857 Fire Station 45,881 0.053 % $630 $630 $86 $716 Disaster Assistance 276,820 0.317 % $3,801 $3,801 $522 $4,323 FD202 Downtown Bid Fund 204,772 0.235 % $2,811 $2,811 $386 $3,197 FD205 CDBG Fund 46,487 0.053 % $638 $638 $88 $726 FD601 Water Fund 5,547,399 6.359 % $76,165 $76,165 $10,458 $86,623 FD611 Parking Fund 2,539,814 2.912 % $34,871 $34,871 $4,788 $39,659 FD602 Sewer Fund 6,598,843 7.565 % $90,601 $90,601 $12,440 $103,041 Golf Course 621,659 0.713 % $8,535 $8,535 $1,172 $9,707 FD705 Whale Rock Fund 1,126,670 1.292 % $15,469 $15,469 $2,124 $17,593 Information Services 553,125 0.634 % $7,594 $7,594 $1,043 $8,637 FD208 Tourism Bid Fund 1,545,600 1.772 % $21,221 $21,221 $2,914 $24,135 FD621Transit Fund 984,727 1.129 % $13,520 $13,520 $1,856 $15,376 FD206 Law Enforcement Grant Fund 80,037 0.092 % $1,099 $1,099 $151 $1,250 Fire Apparatus Service 378,942 0.434 % $5,203 $5,203 $714 $5,917 Police Support Services 2,577,373 2.955 % $35,387 $35,387 $4,859 $40,246 Recruit Academy 82,589 0.095 % $1,134 $1,134 $156 $1,290 IT Support Services 207,284 0.238 % $2,846 $2,846 $391 $3,237 Community Services 542,194 0.622 % $7,444 $7,444 $1,022 $8,466 FD711 Hazardous Mat Task Force Fund 52,715 0.060 % $724 $724 $99 $823 Finance Non Departmental 273,334 0.313 % $3,753 $3,753 $515 $4,268 Development Services 115,859 0.133 % $1,591 $1,591 $218 $1,809 Human Relations 250,345 0.287 % $3,437 $3,437 $472 $3,909 CIP Project Engineering 2,049,917 2.350 % $28,145 $28,145 $3,865 $32,010 Jack House 5,883 0.007 % $81 $81 $11 $92 FD201 Local Sales Tax Fund 1,288 0.001 % $18 $18 $2 $20 FD401 Capital Outlay Engineering (7,439) -0.009% ($102) ($102) ($14)($116)FD404 Major Facility Replacement Fund 2,975 0.003 % $41 $41 $6 $47 FD505 Affordable Housing Fund 630,000 0.724 % $8,652 $8,652 $1,190 $9,842 Total87,230,576 100.000 %$1,197,667 $1,197,667 $158,839 $1,356,506 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility BillingDetail page 76Schedule 6.0082019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $20,015 $20,015 $2,654 $22,669 FD602 Sewer Fund 50 50.000 % $20,014 $20,014 $2,653 $22,667 Total100 100.000 %$40,029 $40,029 $5,307 $45,336 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Accounting Department IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 77Schedule 6.0092019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $1,457 $1,457 $1,457 FD602 Sewer Fund 50 50.000 % $1,456 $1,456 $1,456 Total100 100.000 %$2,913 $2,913 $2,913 (A) Alloc basis:Direct to Water Fund 601Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofCashierDetail page 78Schedule 6.0102019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 727 7.270 % $10,481 $10,481 $1,390 $11,871 FD621Transit Fund 106 1.060 % $1,528 $1,528 $203 $1,731 FD601 Water Fund 1,406 14.060 % $20,269 $20,269 $2,688 $22,957 FD602 Sewer Fund 1,406 14.060 % $20,269 $20,269 $2,688 $22,957 All Other 6,355 63.550 % $91,616 $91,616 $12,150 $103,766 Total10,000 100.000 %$144,163 $144,163 $19,119 $163,282 (A) Alloc basis:Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 79Schedule 6.0112019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 162,709 0.187 % $518 $518 $518 Cultural Activities 324,586 0.372 % $1,033 $1,033 $142 $1,175 Economic Development 302,094 0.346 % $961 $961 $132 $1,093 Natural Resource Protection 407,673 0.467 % $1,297 $1,297 $178 $1,475 Community Promotion 373,003 0.428 % $1,187 $1,187 $163 $1,350 City Attorney 832,944 0.955 % $2,650 $2,650 $2,650 City Clerk 668,355 0.766 % $2,126 $2,126 $2,126 Network Services 2,284,252 2.619 % $7,267 $7,267 $998 $8,265 Finance Support Services 184,148 0.211 % $586 $586 $80 $666 Human Resources 1,307,603 1.499 % $4,160 $4,160 $571 $4,731 Risk Management 4,029,011 4.619 % $12,818 $12,818 $1,760 $14,578 Wellness Program 14,236 0.016 % $45 $45 $6 $51 Community Development Admin 919,089 1.054 % $2,924 $2,924 $401 $3,325 Commissions & Committees 32,292 0.037 % $103 $103 $14 $117 Development Review 1,908,161 2.187 % $6,070 $6,070 $833 $6,903 Long Range Planning 676,830 0.776 % $2,153 $2,153 $296 $2,449 Building and Safety 2,095,557 2.402 % $6,667 $6,667 $915 $7,582 Public Works Administration 991,570 1.137 % $3,155 $3,155 $433 $3,588 Parks Maintenance 2,848,301 3.265 % $9,061 $9,061 $1,244 $10,305 Swim Center Maintenance 465,842 0.534 % $1,482 $1,482 $203 $1,685 Urban Forest Services 625,617 0.717 % $1,990 $1,990 $273 $2,263 Facilities Maintenance 1,215,167 1.393 % $3,866 $3,866 $531 $4,397 Streets Maintenance 1,207,017 1.384 % $3,840 $3,840 $527 $4,367 Stormwater and Flood Control 854,456 0.980 % $2,718 $2,718 $373 $3,091 Traffic Signals & Lighting 537,539 0.616 % $1,710 $1,710 $235 $1,945 Fleet 1,197,319 1.373 % $3,809 $3,809 $523 $4,332 Administration 1,311,008 1.503 % $4,171 $4,171 $4,171 Transportation/Plan Engineering 896,897 1.028 % $2,853 $2,853 $392 $3,245 Recreation Administration 791,159 0.907 % $2,517 $2,517 $346 $2,863 Recreation Facilities 237,835 0.273 % $757 $757 $104 $861 Youth Services 973,889 1.116 % $3,098 $3,098 $425 $3,523 Ranger Program 487,919 0.559 % $1,552 $1,552 $213 $1,765 Aquatics 458,827 0.526 % $1,460 $1,460 $200 $1,660 Police Administration 1,866,869 2.140 % $5,939 $5,939 $815 $6,754 Patrol 9,700,945 11.121 % $30,862 $30,862 $4,237 $35,099 Investigations 2,625,952 3.010 % $8,354 $8,354 $1,147 $9,501 Neighborhood Services 263,697 0.302 % $839 $839 $115 $954 Traffic Safety 829,542 0.951 % $2,639 $2,639 $362 $3,001 Fire Administration 872,652 1.000 % $2,776 $2,776 $381 $3,157 Emergency Response 11,067,375 12.687 % $35,209 $35,209 $4,834 $40,043 Hazard Prevention 926,601 1.062 % $2,948 $2,948 $405 $3,353 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 80Schedule 6.0112019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 118,945 0.136 % $378 $378 $52 $430 Fire Station 45,881 0.053 % $146 $146 $20 $166 Disaster Assistance 276,820 0.317 % $881 $881 $121 $1,002 FD202 Downtown Bid Fund 204,772 0.235 % $651 $651 $89 $740 FD205 CDBG Fund 46,487 0.053 % $148 $148 $20 $168 FD601 Water Fund 5,547,399 6.359 % $17,648 $17,648 $2,423 $20,071 FD611 Parking Fund 2,539,814 2.912 % $8,080 $8,080 $1,109 $9,189 FD602 Sewer Fund 6,598,843 7.565 % $20,993 $20,993 $2,882 $23,875 Golf Course 621,659 0.713 % $1,978 $1,978 $272 $2,250 FD705 Whale Rock Fund 1,126,670 1.292 % $3,584 $3,584 $492 $4,076 Information Services 553,125 0.634 % $1,760 $1,760 $242 $2,002 FD208 Tourism Bid Fund 1,545,600 1.772 % $4,917 $4,917 $675 $5,592 FD621Transit Fund 984,727 1.129 % $3,133 $3,133 $430 $3,563 FD206 Law Enforcement Grant Fund 80,037 0.092 % $255 $255 $35 $290 Fire Apparatus Service 378,942 0.434 % $1,206 $1,206 $166 $1,372 Police Support Services 2,577,373 2.955 % $8,199 $8,199 $1,126 $9,325 Recruit Academy 82,589 0.095 % $263 $263 $36 $299 IT Support Services 207,284 0.238 % $659 $659 $91 $750 Community Services 542,194 0.622 % $1,725 $1,725 $237 $1,962 FD711 Hazardous Mat Task Force Fund 52,715 0.060 % $168 $168 $23 $191 Finance Non Departmental 273,334 0.313 % $870 $870 $119 $989 Development Services 115,859 0.133 % $369 $369 $51 $420 Human Relations 250,345 0.287 % $796 $796 $109 $905 CIP Project Engineering 2,049,917 2.350 % $6,521 $6,521 $895 $7,416 Jack House 5,883 0.007 % $19 $19 $3 $22 FD201 Local Sales Tax Fund 1,288 0.001 % $4 $4 $1 $5 FD401 Capital Outlay Engineering (7,439) -0.009% ($24) ($24) ($3) ($27)FD404 Major Facility Replacement Fund 2,975 0.003 % $9 $9 $1 $10 FD505 Affordable Housing Fund 630,000 0.724 % $2,003 $2,003 $277 $2,280 Total87,230,576 100.000 %$277,509 $277,509 $36,801 $314,310 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 81Schedule 6.0122019TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetCity Council $3,703 $787 $164 $2,234 $518 Administration $35,957 $3,217 $6,220 $4,349 $18,000 $4,171 City Attorney $18,593 $1,215 $1,788 $1,504 $11,436 $2,650 City Clerk $17,750 $2,623 $2,080 $1,745 $9,176 $2,126 Finance $4,694 $4,694 Network Services $72,795 $9,454 $2,217 $17,190 $35,669 $8,265 IT Support Services $4,873 $886 $3,237 $750 Information Services $14,620 $1,413 $1,774 $794 $8,637 $2,002 Finance Support Services $9,203 $3,463 $2,199 $2,875 $666 Human Resources $33,541 $945 $3,437 $4,010 $20,418 $4,731 Risk Management $99,342 $2,686 $19,164 $62,914 $14,578 Wellness Program $921 $478 $170 $222 $51 Public Works Administration $23,819 $1,413 $3,104 $231 $15,483 $3,588 Facilities Maintenance $44,405 $11,244 $2,217 $7,572 $18,975 $4,397 Fleet $46,923 $13,921 $1,995 $7,979 $18,696 $4,332 CIP Project Engineering $42,426 $1,781 $1,219 $32,010 $7,416 Transportation/Plan Engineering $21,716 $846 $3,104 $516 $14,005 $3,245 Cultural Activities $10,140 $19 $3,877 $5,069 $1,175 Economic Development $9,329 $1,095 $444 $1,979 $4,718 $1,093 Natural Resource Protection $11,281 $1,602 $886 $952 $6,366 $1,475 Tourism and Bid Promotion $10 $10 Community Promotion $12,226 $936 $111 $4,005 $5,824 $1,350 Finance Non Departmental $8,238 $408 $2,573 $4,268 $989 Community Development Admin $25,782 $1,503 $2,860 $3,742 $14,352 $3,325 Commissions & Committees $1,800 $558 $444 $177 $504 $117 Development Review $45,792 $368 $6,164 $2,561 $29,796 $6,903 Long Range Planning $18,093 $1,950 $1,774 $1,351 $10,569 $2,449 Development Services $2,229 $1,809 $420 Building and Safety $54,757 $518 $6,886 $7,048 $32,723 $7,582 Human Relations $7,804 $2,990 $3,909 $905 Parks Maintenance $88,747 $7,035 $6,696 $20,234 $44,477 $10,305 Swim Center Maintenance $16,375 $2,567 $886 $3,963 $7,274 $1,685 Urban Forest Services $17,326 $1,522 $1,995 $1,777 $9,769 $2,263 Streets Maintenance $36,270 $4,657 $4,722 $3,677 $18,847 $4,367 Traffic Signals & Lighting $15,894 $1,035 $886 $3,635 $8,393 $1,945 Stormwater and Flood Control $23,365 $1,314 $3,171 $2,446 $13,343 $3,091 Recreation Administration $22,248 $3,154 $2,660 $1,217 $12,354 $2,863 Recreation Facilities $7,614 $816 $1,933 $291 $3,713 $861 Youth Services $34,701 $5,592 $8,771 $1,608 $15,207 $3,523 Community Services $17,773 $3,950 $1,357 $2,038 $8,466 $1,962 Ranger Program $15,140 $1,970 $3,437 $349 $7,619 $1,765 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 82Schedule 6.0122019TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetAquatics $15,100 $1,393 $4,243 $639 $7,165 $1,660 Golf Course $22,506 $4,686 $3,042 $2,821 $9,707 $2,250 Jack House $185 $71 $92 $22 Police Administration $57,446 $12,070 $2,439 $7,032 $29,151 $6,754 Patrol $210,808 $3,443 $19,068 $1,717 $151,481 $35,099 Investigations $58,131 $1,880 $5,321 $425 $41,004 $9,501 Police Support Services $61,498 $1,095 $9,294 $1,538 $40,246 $9,325 Neighborhood Services $7,658 $636 $1,414 $536 $4,118 $954 Traffic Safety $18,970 $975 $1,774 $266 $12,954 $3,001 Fire Administration $23,877 $3,314 $1,884 $1,896 $13,626 $3,157 Emergency Response $238,821 $3,572 $20,731 $1,657 $172,818 $40,043 Hazard Prevention $23,074 $945 $3,548 $759 $14,469 $3,353 Training Services $4,814 $1,742 $785 $1,857 $430 Recruit Academy $2,973 $398 $986 $1,290 $299 Fire Apparatus Service $14,232 $4,189 $886 $1,868 $5,917 $1,372 Fire Station $2,763 $1,333 $548 $716 $166 Disaster Assistance $6,057 $527 $205 $4,323 $1,002 FD201 Local Sales Tax Fund $4,070 $4,030 $15 $20 $5 FD202 Downtown Bid Fund $6,492 $109 $2,446 $3,197 $740 FD205 CDBG Fund $1,810 $30 $444 $442 $726 $168 FD206 Law Enforcement Grant Fund $1,540 $1,250 $290 FD208 Tourism Bid Fund $50,637 $4,060 $776 $16,074 $24,135 $5,592 FD401 Capital Outlay Engineering $1,699 $1,931 ($89) ($116) ($27)FD404 Major Facility Replacement Fund $390 $298 $35 $47 $10 FD505 Affordable Housing Fund $19,663 $21 $7,520 $9,842 $2,280 FD601 Water Fund $210,924 $22,708 $14,860 $19,579 $86,623 $22,669 $1,457 $22,957 $20,071 FD602 Sewer Fund $247,818 $27,136 $15,534 $31,152 $103,041 $22,667 $1,456 $22,957 $23,875 FD611 Parking Fund $90,959 $9,931 $4,878 $15,431 $39,659 $11,871 $9,189 FD621Transit Fund $33,908 $3,721 $1,774 $7,743 $15,376 $1,731 $3,563 FD705 Whale Rock Fund $33,260 $3,085 $1,774 $6,732 $17,593 $4,076 FD711 Hazardous Mat Task Force Fund $2,663 $975 $224 $450 $823 $191 All Other $106,990 $3,224 $103,766 Total$2,579,951 $221,522 $198,813 $277,269 $1,356,506 $45,336 $2,913 $163,282 $314,310 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE The Network Services Division is responsible for ensuring that the City's information technology resources are effectively managed and used as key organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources; and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and applications. Costs are allocated as follows: Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division. Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are allocated based on the number of MDCs by fund/department/division. Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the number of tablets by fund/department/division. Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems. Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division. Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division. Radios – These costs are associated with the support and maintenance of the radios. Costs are allocated based on the number of assigned radios by fund/department/division. Telemetry – These costs are associated with the support and maintenance of the telemetry technology. Costs are allocated based on the number of controllers by fund/department/division. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division. Paging Service – These costs are associated with the support and maintenance of pagers. Costs are allocated directly to Fire Emergency Response. Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division. Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division. Cuesta Peak – These costs are associated with the rent and maintenance of the Cuesta Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. South Hills – These costs are associated with the rent and maintenance of the South Hills radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. Tassajara Peak – These costs are associated with the rent and maintenance of the Tassajara Peak radio site. Costs are allocated based on the number of radio repeaters at the site by fund/department/division. IT Projects – These costs are associated with information technology projects for specific departments or funds. Costs are allocated based on the percent of time spent by fund/department/division to complete the project. Direct Departmental Costs – These costs are associated with direct departmental costs. Costs are allocated directly to Departments identified. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesCosts to be allocatedDetail page 84Schedule 7.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,284,252 $2,284,252 Allocated additions: 10000000 - Building Charge $5,923 $5,923 1011002 - City Council $4,307 $3,056 $7,363 1011001 - Administration $48,692 $11,897 $60,589 1011501 - City Attorney $18,422 $3,177 $21,599 1011021 - City Clerk $1,810 $406 $2,216 1012000 - Finance $63,960 $8,835 $72,795 1011102 - IT Support Services$11,672 $11,672 1011103 - Information Services$6,796 $6,796 1012006 - Finance Support Services$13,343 $13,343 1013001 - Human Resources$18,305 $18,305 1013002 - Risk Management$51,792 $51,792 1013003 - Wellness Program$165 $165 1015005 - Facilities Maintenance$30,797 $30,797 1015008 - Fleet$9,122 $9,122 Total allocated additions:$143,114 $169,363 $312,477 $312,477 Total to be allocated$2,427,366 $169,363 $2,596,729 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 85Schedule 7.0032019TotalGeneral & AdminNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryWages & BenefitsSALARIES & WAGES $588,831 $176,296 $55,645 $48,225 $4,004 $105,577 $118,767 $17,312 $12,954 FRINGE BENEFITS $256,035 $76,657 $24,195 $20,969 $1,741 $45,907 $51,642 $7,527 $5,633 Other Expense and CostDATA PROCESSING SERVICES $358,253 $20,739 $531 $1,077 $179,276 $133,623 $13,400 CONTRACT SERVICES $243,217 $40,269 $2,845 $5,778 $128,881 $36,726 $11,128 $835 ELECTRIC UTILITIES SERVICE $5,243 COMMUNICATION SERVICE $330,673 $1,911 $3,879 OTHER UTILITY (PAGER SVC) $6,705 $301 OFFICE SUPPLIES $330,470 $272,743 $57,727 PUBLICATIONS & SUBSCRIPT $3,526 $3,400 $97 $29 MISC MATERIALS & SUPPLIES $33,153 $12,623 $608 $1,234 $11,442 $1,830 RENTS AND LEASES $72,324 MEMBERSHIP & CERTIFICATION $1,100 $1,100 EDUCATION & TRAINING $53,144 $1,545 $31,991 $2,192 $15,273 $250 TRIPS AND MEETINGS $1,578 $1,578 Departmental Expenditures$2,284,252 $256,076 $463,006 $75,089 $17,713 $519,560 $356,128 $60,838 $21,502 Additions: 1stOther $143,114 $143,114 Functional Cost$2,427,366 $399,190 $463,006 $75,089 $17,713 $519,560 $356,128 $60,838 $21,502 Reallocate Admin ($399,190) $91,130 $14,779 $3,486 $102,261 $70,094 $11,974 $4,232 Allocable Costs$2,427,366 $554,136 $89,868 $21,199 $621,821 $426,222 $72,812 $25,734 1st Allocation$2,427,366 $554,136 $89,868 $21,199 $621,821 $426,222 $72,812 $25,734 Additions: 2ndOther $169,363 $169,363 Functional Cost$169,363 $169,363 Reallocate Admin ($169,363) $38,663 $6,270 $1,479 $43,386 $29,738 $5,080 $1,796 Allocable Costs$169,363 $38,663 $6,270 $1,479 $43,386 $29,738 $5,080 $1,796 2nd Allocation$169,363 $38,663 $6,270 $1,479 $43,386 $29,738 $5,080 $1,796 Total allocated$2,596,729 $592,799 $96,138 $22,678 $665,207 $455,960 $77,892 $27,530 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 86Schedule 7.0032019Cell PhonesPaging ServiceCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraIT ProjectsDirect Dept ExpWages & BenefitsSALARIES & WAGES $1,708 $1,708 $1,708 $13,484 $9,127 $22,316 FRINGE BENEFITS $743 $743 $743 $5,863 $3,969 $9,703 Other Expense and CostDATA PROCESSING SERVICES$9,607 CONTRACT SERVICES$16,755 ELECTRIC UTILITIES SERVICE$5,243 COMMUNICATION SERVICE $37,088 $139,519 $146,632 $1,644 OTHER UTILITY (PAGER SVC) $99 $6,305 OFFICE SUPPLIESPUBLICATIONS & SUBSCRIPTMISC MATERIALS & SUPPLIES$5,416 RENTS AND LEASES$4,800 $32,419 $35,105 MEMBERSHIP & CERTIFICATIONEDUCATION & TRAINING$1,893 TRIPS AND MEETINGSDepartmental Expenditures$39,539 $99 $141,970 $149,083 $4,800 $57,009 $48,201 $32,019 $41,620 Additions: 1stOtherFunctional Cost$39,539 $99 $141,970 $149,083 $4,800 $57,009 $48,201 $32,019 $41,620 Reallocate Admin $7,782 $19 $27,943 $29,343 $945 $11,221 $9,487 $6,302 $8,192 Allocable Costs$47,321 $118 $169,913 $178,426 $5,745 $68,230 $57,688 $38,321 $49,812 1st Allocation$47,321 $118 $169,913 $178,426 $5,745 $68,230 $57,688 $38,321 $49,812 Additions: 2ndOtherFunctional CostReallocate Admin $3,302 $8 $11,855 $12,449 $401 $4,761 $4,025 $2,674 $3,476 Allocable Costs$3,302 $8 $11,855 $12,449 $401 $4,761 $4,025 $2,674 $3,476 2nd Allocation$3,302 $8 $11,855 $12,449 $401 $4,761 $4,025 $2,674 $3,476 Total allocated$50,623 $126 $181,768 $190,875 $6,146 $72,991 $61,713 $40,995 $53,288 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 87Schedule 7.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 700 1.461 % $8,098 $8,098 $618 $8,716 Recreation Administration 600 1.253 % $6,941 $6,941 $530 $7,471 Transportation/Plan Engineering 800 1.670 % $9,255 $9,255 $706 $9,961 Administration 700 1.461 % $8,098 $8,098 $8,098 City Attorney 400 0.835 % $4,627 $4,627 $4,627 City Clerk 600 1.253 % $6,941 $6,941 $6,941 Human Resources 800 1.670 % $9,255 $9,255 $706 $9,961 Risk Management 100 0.209 % $1,157 $1,157 $88 $1,245 Finance 1,900 3.967 % $21,980 $21,980 $21,980 Facilities Maintenance 500 1.044 % $5,784 $5,784 $441 $6,225 Fleet 500 1.044 % $5,784 $5,784 $441 $6,225 City Council 500 1.044 % $5,784 $5,784 $5,784 Police Administration 800 1.670 % $9,255 $9,255 $706 $9,961 Fire Administration 400 0.835 % $4,627 $4,627 $353 $4,980 FD601 Water Fund 3,400 7.098 % $39,333 $39,333 $3,001 $42,334 FD602 Sewer Fund 2,700 5.637 % $31,235 $31,235 $2,383 $33,618 FD705 Whale Rock Fund 300 0.626 % $3,471 $3,471 $265 $3,736 Stormwater and Flood Control 200 0.418 % $2,314 $2,314 $177 $2,491 FD621Transit Fund 300 0.626 % $3,471 $3,471 $265 $3,736 Recreation Facilities 400 0.835 % $4,627 $4,627 $353 $4,980 Long Range Planning 500 1.044 % $5,784 $5,784 $441 $6,225 Building and Safety 1,400 2.923 % $16,196 $16,196 $1,236 $17,432 Development Review 1,400 2.923 % $16,196 $16,196 $1,236 $17,432 Economic Development 275 0.574 % $3,181 $3,181 $243 $3,424 Natural Resource Protection 300 0.626 % $3,471 $3,471 $265 $3,736 Community Development Admin 2,000 4.175 % $23,137 $23,137 $1,765 $24,902 Parks Maintenance 1,700 3.549 % $19,667 $19,667 $1,501 $21,168 Swim Center Maintenance 200 0.418 % $2,314 $2,314 $177 $2,491 Urban Forest Services 600 1.253 % $6,941 $6,941 $530 $7,471 Streets Maintenance 1,200 2.505 % $13,882 $13,882 $1,059 $14,941 Traffic Signals & Lighting 200 0.418 % $2,314 $2,314 $177 $2,491 Youth Services 1,000 2.088 % $11,569 $11,569 $883 $12,452 Community Services 700 1.461 % $8,098 $8,098 $618 $8,716 Ranger Program 1,000 2.088 % $11,569 $11,569 $883 $12,452 Aquatics 300 0.626 % $3,471 $3,471 $265 $3,736 Patrol 4,400 9.186 % $50,902 $50,902 $3,884 $54,786 Investigations 1,300 2.714 % $15,039 $15,039 $1,148 $16,187 Neighborhood Services 1,000 2.088 % $11,569 $11,569 $883 $12,452 Traffic Safety 300 0.626 % $3,471 $3,471 $265 $3,736 Emergency Response 4,600 9.603 % $53,216 $53,216 $4,060 $57,276 Hazard Prevention 700 1.461 % $8,098 $8,098 $618 $8,716 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 88Schedule 7.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 400 0.835 % $4,627 $4,627 $353 $4,980 Police Support Services 2,000 4.175 % $23,137 $23,137 $1,765 $24,902 Information Services 500 1.044 % $5,784 $5,784 $441 $6,225 Community Promotion 25 0.052 % $289 $289 $22 $311 Fire Apparatus Service 200 0.418 % $2,314 $2,314 $177 $2,491 FD611 Parking Fund 1,400 2.923 % $16,196 $16,196 $1,236 $17,432 CIP Project Engineering 1,700 3.548 % $19,667 $19,667 $1,499 $21,166 Total47,900 100.000 %$554,136 $554,136 $38,663 $592,799 (A) Alloc basis:Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation of MDC SupportDetail page 89Schedule 7.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 48 71.642 % $64,383 $64,383 $4,492 $68,875 Investigations 8 11.940 % $10,731 $10,731 $749 $11,480 Emergency Response 11 16.418 % $14,754 $14,754 $1,029 $15,783 Total67 100.000 %$89,868 $89,868 $6,270 $96,138 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 90Schedule 7.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 5 3.846 % $815 $815 $815 Information Services 5 3.846 % $815 $815 $72 $887 Facilities Maintenance 2 1.538 % $326 $326 $29 $355 Administration 7 5.385 % $1,141 $1,141 $1,141 Police Support Services 2 1.538 % $326 $326 $29 $355 FD601 Water Fund 22 16.923 % $3,588 $3,588 $316 $3,904 FD602 Sewer Fund 11 8.462 % $1,794 $1,794 $158 $1,952 Finance 9 6.923 % $1,468 $1,468 $1,468 Human Resources 6 4.615 % $978 $978 $86 $1,064 Community Development Admin 2 1.538 % $326 $326 $29 $355 Recreation Administration 1 0.769 % $163 $163 $14 $177 Police Administration 5 3.846 % $815 $815 $72 $887 Fire Administration 3 2.308 % $489 $489 $43 $532 Hazard Prevention 2 1.538 % $326 $326 $29 $355 City Attorney 3 2.308 % $489 $489 $489 Long Range Planning 3 2.308 % $489 $489 $43 $532 Public Works Administration 3 2.308 % $489 $489 $43 $532 Transportation/Plan Engineering 2 1.538 % $326 $326 $29 $355 Aquatics 1 0.769 % $163 $163 $14 $177 Investigations 2 1.538 % $326 $326 $29 $355 Traffic Safety 1 0.769 % $163 $163 $14 $177 Economic Development 3 2.308 % $489 $489 $43 $532 Natural Resource Protection 3 2.308 % $489 $489 $43 $532 City Clerk 3 2.308 % $489 $489 $489 Fleet 4 3.077 % $652 $652 $57 $709 Development Review 1 0.769 % $163 $163 $14 $177 Urban Forest Services 4 3.077 % $652 $652 $57 $709 Streets Maintenance 1 0.769 % $163 $163 $14 $177 Recreation Facilities 1 0.769 % $163 $163 $14 $177 Ranger Program 1 0.769 % $163 $163 $14 $177 Patrol 3 2.308 % $489 $489 $43 $532 FD611 Parking Fund 1 0.769 % $163 $163 $14 $177 IT Support Services 1 0.769 % $163 $163 $14 $177 CIP Project Engineering 7 5.387 % $1,146 $1,146 $103 $1,249 Total130 100.000 %$21,199 $21,199 $1,479 $22,678 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 91Schedule 7.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 53 0.382 % $2,374 $2,374 $2,374 Economic Development 8 0.058 % $358 $358 $27 $385 Natural Resource Protection 16 0.115 % $717 $717 $55 $772 City Attorney 33 0.238 % $1,478 $1,478 $1,478 City Clerk 545 3.926 % $24,411 $24,411 $24,411 Finance 551 3.969 % $24,679 $24,679 $24,679 Information Services 1,299 9.357 % $58,182 $58,182 $4,452 $62,634 Human Resources 57 0.411 % $2,553 $2,553 $195 $2,748 Risk Management 16 0.115 % $717 $717 $55 $772 Community Development Admin 113 0.814 % $5,061 $5,061 $387 $5,448 Development Review 339 2.442 % $15,184 $15,184 $1,162 $16,346 Long Range Planning 85 0.612 % $3,807 $3,807 $291 $4,098 Building and Safety 194 1.397 % $8,689 $8,689 $665 $9,354 Public Works Administration 77 0.555 % $3,449 $3,449 $264 $3,713 Parks Maintenance 125 0.900 % $5,599 $5,599 $428 $6,027 Swim Center Maintenance 19 0.137 % $851 $851 $65 $916 Urban Forest Services 48 0.346 % $2,150 $2,150 $164 $2,314 Facilities Maintenance 238 1.714 % $10,660 $10,660 $816 $11,476 Streets Maintenance 86 0.619 % $3,852 $3,852 $295 $4,147 Stormwater and Flood Control 19 0.137 % $851 $851 $65 $916 Traffic Signals & Lighting 53 0.382 % $2,374 $2,374 $182 $2,556 Fleet 55 0.396 % $2,463 $2,463 $188 $2,651 Administration 41 0.295 % $1,836 $1,836 $1,836 Transportation/Plan Engineering 187 1.347 % $8,376 $8,376 $641 $9,017 Recreation Administration 88 0.634 % $3,942 $3,942 $302 $4,244 Recreation Facilities 25 0.180 % $1,120 $1,120 $86 $1,206 Youth Services 25 0.180 % $1,120 $1,120 $86 $1,206 Community Services 100 0.720 % $4,479 $4,479 $343 $4,822 Ranger Program 75 0.540 % $3,359 $3,359 $257 $3,616 Aquatics 25 0.180 % $1,120 $1,120 $86 $1,206 Golf Course 33 0.238 % $1,478 $1,478 $113 $1,591 Police Administration 272 1.959 % $12,183 $12,183 $932 $13,115 Patrol 1,707 12.296 % $76,457 $76,457 $5,850 $82,307 Investigations 427 3.076 % $19,125 $19,125 $1,463 $20,588 Police Support Services 2,076 14.954 % $92,984 $92,984 $7,114 $100,098 Neighborhood Services 349 2.514 % $15,632 $15,632 $1,196 $16,828 Traffic Safety 116 0.836 % $5,196 $5,196 $398 $5,594 Fire Administration 133 0.958 % $5,957 $5,957 $456 $6,413 Emergency Response 1,477 10.639 % $66,155 $66,155 $5,062 $71,217 Hazard Prevention 113 0.814 % $5,061 $5,061 $387 $5,448 FD208 Tourism Bid Fund 14 0.101 % $627 $627 $48 $675 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 92Schedule 7.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 417 3.004 % $18,677 $18,677 $1,429 $20,106 FD611 Parking Fund 115 0.828 % $5,151 $5,151 $394 $5,545 FD602 Sewer Fund 1,316 9.479 % $58,944 $58,944 $4,510 $63,454 FD621Transit Fund 333 2.399 % $14,915 $14,915 $1,141 $16,056 FD705 Whale Rock Fund 125 0.900 % $5,599 $5,599 $428 $6,027 Community Promotion 2 0.014 % $90 $90 $7 $97 IT Support ServicesCIP Project Engineering 263 1.893 % $11,779 $11,779 $901 $12,680 Total13,883 100.000 %$621,821 $621,821 $43,386 $665,207 (A) Alloc basis:Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 93Schedule 7.0082019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 19 0.888 % $3,784 $3,784 $3,784 Economic Development 4 0.187 % $797 $797 $61 $858 Natural Resource Protection 8 0.374 % $1,593 $1,593 $121 $1,714 City Attorney 15 0.701 % $2,988 $2,988 $2,988 City Clerk 49 2.290 % $9,759 $9,759 $9,759 Finance 72 3.364 % $14,340 $14,340 $14,340 Information Services 12 0.561 % $2,390 $2,390 $182 $2,572 Human Resources 27 1.262 % $5,378 $5,378 $408 $5,786 Risk Management 20 0.935 % $3,983 $3,983 $303 $4,286 Community Development Admin 18 0.841 % $3,585 $3,585 $272 $3,857 Development Review 41 1.916 % $8,166 $8,166 $620 $8,786 Long Range Planning 10 0.467 % $1,992 $1,992 $151 $2,143 Building and Safety 30 1.402 % $5,975 $5,975 $454 $6,429 Public Works Administration 41 1.916 % $8,166 $8,166 $620 $8,786 Parks Maintenance 19 0.888 % $3,784 $3,784 $287 $4,071 Swim Center Maintenance 14 0.654 % $2,788 $2,788 $212 $3,000 Urban Forest Services 4 0.187 % $797 $797 $61 $858 Facilities Maintenance 20 0.935 % $3,983 $3,983 $303 $4,286 Streets Maintenance 16 0.748 % $3,187 $3,187 $242 $3,429 Traffic Signals & Lighting 11 0.514 % $2,191 $2,191 $166 $2,357 Fleet 4 0.187 % $797 $797 $61 $858 Administration 19 0.888 % $3,784 $3,784 $3,784 Transportation/Plan Engineering 18 0.841 % $3,585 $3,585 $272 $3,857 Recreation Administration 29 1.355 % $5,776 $5,776 $439 $6,215 Recreation Facilities 57 2.664 % $11,353 $11,353 $862 $12,215 Youth Services 8 0.374 % $1,593 $1,593 $121 $1,714 Community Services 33 1.542 % $6,573 $6,573 $499 $7,072 Ranger Program 25 1.168 % $4,979 $4,979 $378 $5,357 Aquatics 27 1.262 % $5,378 $5,378 $408 $5,786 Golf Course 14 0.654 % $2,788 $2,788 $212 $3,000 Police Administration 16 0.748 % $3,187 $3,187 $242 $3,429 Patrol 154 7.196 % $30,672 $30,672 $2,329 $33,001 Investigations 31 1.449 % $6,174 $6,174 $469 $6,643 Police Support Services 385 17.991 % $76,680 $76,680 $5,824 $82,504 Neighborhood Services 21 0.981 % $4,183 $4,183 $318 $4,501 Traffic Safety 28 1.308 % $5,577 $5,577 $424 $6,001 Fire Administration 24 1.121 % $4,780 $4,780 $363 $5,143 Emergency Response 246 11.495 % $48,996 $48,996 $3,721 $52,717 Hazard Prevention 29 1.355 % $5,776 $5,776 $439 $6,215 FD208 Tourism Bid Fund 7 0.327 % $1,394 $1,394 $106 $1,500 FD601 Water Fund 144 6.729 % $28,680 $28,680 $2,178 $30,858 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 94Schedule 7.0082019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 52 2.430 % $10,357 $10,357 $787 $11,144 FD602 Sewer Fund 239 11.168 % $47,601 $47,601 $3,615 $51,216 FD621Transit Fund 28 1.308 % $5,577 $5,577 $424 $6,001 Community Promotion 1 0.047 % $199 $199 $15 $214 FD705 Whale Rock Fund 3 0.140 % $598 $598 $45 $643 Stormwater and Flood Control 2 0.093 % $398 $398 $30 $428 CIP Project Engineering 46 2.149 % $9,161 $9,161 $694 $9,855 Total2,140 100.000 %$426,222 $426,222 $29,738 $455,960 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 95Schedule 7.0092019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedAdministration 1 0.279 % $203 $203 $203 Facilities Maintenance 5 1.397 % $1,017 $1,017 $71 $1,088 Police Administration 5 1.397 % $1,017 $1,017 $71 $1,088 Fire Administration 5 1.397 % $1,017 $1,017 $71 $1,088 FD601 Water Fund 32 8.939 % $6,508 $6,508 $455 $6,963 FD602 Sewer Fund 15 4.190 % $3,051 $3,051 $213 $3,264 Stormwater and Flood Control 1 0.279 % $203 $203 $14 $217 FD611 Parking Fund 5 1.397 % $1,017 $1,017 $71 $1,088 FD621Transit Fund 28 7.821 % $5,695 $5,695 $398 $6,093 Recreation Facilities 2 0.559 % $407 $407 $28 $435 Building and Safety 4 1.117 % $814 $814 $57 $871 Parks Maintenance 15 4.190 % $3,051 $3,051 $213 $3,264 Urban Forest Services 2 0.559 % $407 $407 $28 $435 Traffic Signals & Lighting 2 0.559 % $407 $407 $28 $435 Ranger Program 3 0.838 % $610 $610 $43 $653 Patrol 68 18.994 % $13,830 $13,830 $968 $14,798 Investigations 24 6.704 % $4,881 $4,881 $342 $5,223 Police Support Services 7 1.955 % $1,424 $1,424 $100 $1,524 Neighborhood Services 6 1.676 % $1,220 $1,220 $85 $1,305 Traffic Safety 11 3.073 % $2,237 $2,237 $157 $2,394 Emergency Response 77 21.508 % $15,661 $15,661 $1,096 $16,757 Hazard Prevention 10 2.793 % $2,034 $2,034 $142 $2,176 FD705 Whale Rock Fund 8 2.235 % $1,627 $1,627 $114 $1,741 Economic Development 1 0.279 % $203 $203 $14 $217 Streets Maintenance 12 3.352 % $2,441 $2,441 $171 $2,612 Fleet 2 0.559 % $407 $407 $28 $435 CIP Project Engineering 7 1.954 % $1,423 $1,423 $102 $1,525 Total358 100.000 %$72,812 $72,812 $5,080 $77,892 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 96Schedule 7.0102019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 21 42.857 % $11,029 $11,029 $770 $11,799 FD602 Sewer Fund 24 48.980 % $12,604 $12,604 $880 $13,484 FD705 Whale Rock Fund 4 8.163 % $2,101 $2,101 $146 $2,247 Total49 100.000 %$25,734 $25,734 $1,796 $27,530 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 97Schedule 7.0112019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 2 1.980 % $937 $937 $67 $1,004 Facilities Maintenance 1 0.990 % $469 $469 $33 $502 City Council 2 1.980 % $937 $937 $937 FD601 Water Fund 16 15.842 % $7,496 $7,496 $534 $8,030 FD602 Sewer Fund 6 5.941 % $2,811 $2,811 $200 $3,011 Parks Maintenance 12 11.881 % $5,622 $5,622 $400 $6,022 Urban Forest Services 2 1.980 % $937 $937 $67 $1,004 Streets Maintenance 8 7.921 % $3,748 $3,748 $267 $4,015 Traffic Signals & Lighting 1 0.990 % $469 $469 $33 $502 Youth Services 14 13.861 % $6,559 $6,559 $467 $7,026 Ranger Program 3 2.970 % $1,406 $1,406 $100 $1,506 Patrol 9 8.911 % $4,217 $4,217 $300 $4,517 Investigations 2 1.980 % $937 $937 $67 $1,004 Emergency Response 9 8.911 % $4,217 $4,217 $300 $4,517 Golf Course 2 1.980 % $937 $937 $67 $1,004 Aquatics 1 0.990 % $469 $469 $33 $502 Stormwater and Flood Control 2 1.980 % $937 $937 $67 $1,004 Police Administration 1 0.990 % $469 $469 $33 $502 Development Review 1 0.990 % $469 $469 $33 $502 Community Development Admin 1 0.990 % $469 $469 $33 $502 Community Services 2 1.980 % $937 $937 $67 $1,004 CIP Project Engineering 4 3.962 % $1,872 $1,872 $134 $2,006 Total101 100.000 %$47,321 $47,321 $3,302 $50,623 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofPaging ServiceDetail page 98Schedule 7.0122019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEmergency Response 100 100.000 % $118 $118 $8 $126 Total100 100.000 %$118 $118 $8 $126 (A) Alloc basis:Allocate Direct to Fire Emergency ResponseSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 99Schedule 7.0132019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.272 % $463 $463 $34 $497 Finance 9 2.452 % $4,167 $4,167 $4,167 Information Services 6 1.635 % $2,778 $2,778 $203 $2,981 Human Resources 3 0.817 % $1,389 $1,389 $101 $1,490 Building and Safety 15 4.087 % $6,945 $6,945 $507 $7,452 Public Works Administration 3 0.817 % $1,389 $1,389 $101 $1,490 Parks Maintenance 5 1.362 % $2,315 $2,315 $169 $2,484 Urban Forest Services 4 1.090 % $1,852 $1,852 $135 $1,987 Streets Maintenance 1 0.272 % $463 $463 $34 $497 Fleet 5 1.362 % $2,315 $2,315 $169 $2,484 Police Administration 4 1.090 % $1,852 $1,852 $135 $1,987 Patrol 43 11.717 % $19,908 $19,908 $1,452 $21,360 Investigations 30 8.174 % $13,889 $13,889 $1,013 $14,902 Police Support Services 2 0.545 % $926 $926 $68 $994 Fire Administration 4 1.090 % $1,852 $1,852 $135 $1,987 Emergency Response 35 9.537 % $16,204 $16,204 $1,182 $17,386 Hazard Prevention 5 1.362 % $2,315 $2,315 $169 $2,484 FD601 Water Fund 40 10.899 % $18,519 $18,519 $1,351 $19,870 FD602 Sewer Fund 49 13.351 % $22,686 $22,686 $1,655 $24,341 FD621Transit Fund 47 12.807 % $21,760 $21,760 $1,587 $23,347 Administration 3 0.817 % $1,389 $1,389 $1,389 Ranger Program 3 0.817 % $1,389 $1,389 $101 $1,490 Community Development Admin 2 0.545 % $926 $926 $68 $994 Traffic Signals & Lighting 3 0.817 % $1,389 $1,389 $101 $1,490 Neighborhood Services 4 1.090 % $1,852 $1,852 $135 $1,987 FD611 Parking Fund 15 4.087 % $6,945 $6,945 $507 $7,452 City Attorney 1 0.272 % $463 $463 $463 Youth Services 1 0.272 % $463 $463 $34 $497 City Clerk 1 0.272 % $463 $463 $463 Traffic Safety 3 0.817 % $1,389 $1,389 $101 $1,490 Fire Apparatus Service 2 0.545 % $926 $926 $68 $994 Economic Development 1 0.272 % $463 $463 $34 $497 Facilities Maintenance 5 1.362 % $2,315 $2,315 $169 $2,484 City Council 2 0.545 % $926 $926 $926 IT Support Services 1 0.272 % $463 $463 $34 $497 Swim Center Maintenance 1 0.272 % $463 $463 $34 $497 CIP Project Engineering 8 2.188 % $3,702 $3,702 $269 $3,971 Total367 100.000 %$169,913 $169,913 $11,855 $181,768 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 100Schedule 7.0132019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 101Schedule 7.0142019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 38 3.983 % $7,107 $7,107 $538 $7,645 Recreation Administration 27 2.830 % $5,050 $5,050 $382 $5,432 Transportation/Plan Engineering 13 1.363 % $2,431 $2,431 $184 $2,615 Administration 14 1.468 % $2,618 $2,618 $2,618 City Attorney 9 0.943 % $1,683 $1,683 $1,683 City Clerk 11 1.153 % $2,057 $2,057 $2,057 Human Resources 10 1.048 % $1,870 $1,870 $141 $2,011 Risk Management 3 0.314 % $561 $561 $42 $603 Finance 33 3.459 % $6,172 $6,172 $6,172 Facilities Maintenance 23 2.411 % $4,302 $4,302 $325 $4,627 Fleet 8 0.839 % $1,496 $1,496 $113 $1,609 Police Administration 42 4.403 % $7,855 $7,855 $594 $8,449 Fire Administration 49 5.136 % $9,164 $9,164 $693 $9,857 FD601 Water Fund 62 6.499 % $11,596 $11,596 $877 $12,473 FD602 Sewer Fund 46 4.822 % $8,603 $8,603 $651 $9,254 FD611 Parking Fund 65 6.813 % $12,157 $12,157 $920 $13,077 FD621Transit Fund 9 0.943 % $1,683 $1,683 $127 $1,810 Recreation Facilities 22 2.306 % $4,115 $4,115 $311 $4,426 Long Range Planning 5 0.524 % $935 $935 $71 $1,006 Building and Safety 19 1.992 % $3,554 $3,554 $269 $3,823 Development Review 17 1.782 % $3,179 $3,179 $240 $3,419 Economic Development 3 0.314 % $561 $561 $42 $603 Natural Resource Protection 2 0.210 % $374 $374 $28 $402 Information Services 6 0.629 % $1,122 $1,122 $85 $1,207 Community Development Admin 16 1.677 % $2,992 $2,992 $226 $3,218 Parks Maintenance 34 3.564 % $6,359 $6,359 $481 $6,840 Urban Forest Services 10 1.048 % $1,870 $1,870 $141 $2,011 Streets Maintenance 6 0.629 % $1,122 $1,122 $85 $1,207 Traffic Signals & Lighting 4 0.419 % $748 $748 $57 $805 Youth Services 10 1.048 % $1,870 $1,870 $141 $2,011 Community Services 7 0.734 % $1,309 $1,309 $99 $1,408 Ranger Program 4 0.419 % $748 $748 $57 $805 Aquatics 17 1.782 % $3,179 $3,179 $240 $3,419 Patrol 80 8.386 % $14,962 $14,962 $1,132 $16,094 Investigations 21 2.201 % $3,928 $3,928 $297 $4,225 Police Support Services 44 4.612 % $8,229 $8,229 $622 $8,851 Neighborhood Services 2 0.210 % $374 $374 $28 $402 Traffic Safety 4 0.419 % $748 $748 $57 $805 Emergency Response 109 11.426 % $20,386 $20,386 $1,542 $21,928 Hazard Prevention 12 1.258 % $2,244 $2,244 $170 $2,414 Golf Course 4 0.419 % $748 $748 $57 $805 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 102Schedule 7.0142019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 2 0.210 % $374 $374 $28 $402 City Council 7 0.734 % $1,309 $1,309 $1,309 Swim Center Maintenance 2 0.210 % $374 $374 $28 $402 IT Support Services 2 0.210 % $374 $374 $28 $402 CIP Project Engineering 21 2.201 % $3,934 $3,934 $300 $4,234 Total954 100.000 %$178,426 $178,426 $12,449 $190,875 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCuesta PeakDetail page 103Schedule 7.0152019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $5,745 $5,745 $401 $6,146 Total1 100.000 %$5,745 $5,745 $401 $6,146 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 104Schedule 7.0162019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 300 30.000 % $20,469 $20,469 $1,428 $21,897 Fire Administration 200 20.000 % $13,646 $13,646 $952 $14,598 FD601 Water Fund 50 5.000 % $3,412 $3,412 $238 $3,650 FD602 Sewer Fund 50 5.000 % $3,412 $3,412 $238 $3,650 FD621Transit Fund 200 20.000 % $13,646 $13,646 $952 $14,598 Public Works Administration 200 20.000 % $13,645 $13,645 $953 $14,598 Total1,000 100.000 %$68,230 $68,230 $4,761 $72,991 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 105Schedule 7.0172019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 2 33.333 % $19,229 $19,229 $1,342 $20,571 Fire Administration 2 33.333 % $19,229 $19,229 $1,342 $20,571 Public Works Administration 1 16.667 % $9,615 $9,615 $671 $10,286 FD601 Water Fund 1 16.667 % $9,615 $9,615 $670 $10,285 Total6 100.000 %$57,688 $57,688 $4,025 $61,713 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofIT ProjectsDetail page 106Schedule 7.0182019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 42 11.082 % $4,247 $4,247 $296 $4,543 FD602 Sewer Fund 42 11.082 % $4,247 $4,247 $296 $4,543 FD705 Whale Rock Fund 42 11.082 % $4,247 $4,247 $296 $4,543 FD611 Parking Fund 211 55.673 % $21,334 $21,334 $1,489 $22,823 FD621Transit Fund 42 11.081 % $4,246 $4,246 $297 $4,543 Total379 100.000 %$38,321 $38,321 $2,674 $40,995 (A) Alloc basis:Percent of Time Spent to Complete Special Project by Fund/Department/DivisionSource:Network Services IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 107Schedule 7.0192019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 1,893 4.537 % $2,260 $2,260 $158 $2,418 Patrol 11,177 26.787 % $13,343 $13,343 $931 $14,274 Emergency Response 8,058 19.312 % $9,620 $9,620 $671 $10,291 FD601 Water Fund 10,299 24.682 % $12,295 $12,295 $858 $13,153 FD602 Sewer Fund 10,299 24.682 % $12,294 $12,294 $858 $13,152 Total41,726 100.000 %$49,812 $49,812 $3,476 $53,288 (A) Alloc basis:Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 108Schedule 7.0202019TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesCity Council $15,929 $5,784 $815 $2,374 $3,784 $937 Administration $19,069 $8,098 $1,141 $1,836 $3,784 $203 City Attorney $11,728 $4,627 $489 $1,478 $2,988 City Clerk $44,120 $6,941 $489 $24,411 $9,759 Finance $72,806 $21,980 $1,468 $24,679 $14,340 IT Support Services $1,076 $177 Information Services $76,506 $6,225 $887 $62,634 $2,572 Human Resources $23,060 $9,961 $1,064 $2,748 $5,786 Risk Management $6,906 $1,245 $772 $4,286 Public Works Administration $56,770 $8,716 $532 $3,713 $8,786 $1,004 Facilities Maintenance $31,043 $6,225 $355 $11,476 $4,286 $1,088 $502 Fleet $14,971 $6,225 $709 $2,651 $858 $435 CIP Project Engineering $56,686 $21,166 $1,249 $12,680 $9,855 $1,525 $2,006 Transportation/Plan Engineering $25,805 $9,961 $355 $9,017 $3,857 Economic Development $6,516 $3,424 $532 $385 $858 $217 Natural Resource Protection $7,653 $3,736 $532 $772 $1,714 Community Promotion $622 $311 $97 $214 Community Development Admin $39,276 $24,902 $355 $5,448 $3,857 $502 Development Review $49,080 $17,432 $177 $16,346 $8,786 $502 Long Range Planning $14,004 $6,225 $532 $4,098 $2,143 Building and Safety $45,361 $17,432 $9,354 $6,429 $871 Parks Maintenance $49,876 $21,168 $6,027 $4,071 $3,264 $6,022 Swim Center Maintenance $7,306 $2,491 $916 $3,000 Urban Forest Services $16,789 $7,471 $709 $2,314 $858 $435 $1,004 Streets Maintenance $31,025 $14,941 $177 $4,147 $3,429 $2,612 $4,015 Traffic Signals & Lighting $10,636 $2,491 $2,556 $2,357 $435 $502 Stormwater and Flood Control $5,056 $2,491 $916 $428 $217 $1,004 Recreation Administration $23,539 $7,471 $177 $4,244 $6,215 Recreation Facilities $23,439 $4,980 $177 $1,206 $12,215 $435 Youth Services $24,906 $12,452 $1,206 $1,714 $7,026 Community Services $23,022 $8,716 $4,822 $7,072 $1,004 Ranger Program $26,056 $12,452 $177 $3,616 $5,357 $653 $1,506 Aquatics $14,826 $3,736 $177 $1,206 $5,786 $502 Golf Course $11,380 $4,980 $1,591 $3,000 $1,004 Police Administration $81,886 $9,961 $887 $13,115 $3,429 $1,088 $502 Patrol $310,544 $54,786 $68,875 $532 $82,307 $33,001 $14,798 $4,517 Investigations $80,607 $16,187 $11,480 $355 $20,588 $6,643 $5,223 $1,004 Police Support Services $219,228 $24,902 $355 $100,098 $82,504 $1,524 Neighborhood Services $37,475 $12,452 $16,828 $4,501 $1,305 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 109Schedule 7.0202019Paging ServiceCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraIT ProjectsDirect Dept ExpCity Council $926 $1,309 Administration $1,389 $2,618 City Attorney $463 $1,683 City Clerk $463 $2,057 Finance $4,167 $6,172 IT Support Services $497 $402 Information Services $2,981 $1,207 Human Resources $1,490 $2,011 Risk Management $603 Public Works Administration $1,490 $7,645 $14,598 $10,286 Facilities Maintenance $2,484 $4,627 Fleet $2,484 $1,609 CIP Project Engineering $3,971 $4,234 Transportation/Plan Engineering $2,615 Economic Development $497 $603 Natural Resource Protection $497 $402 Community PromotionCommunity Development Admin $994 $3,218 Development Review $3,419 $2,418 Long Range Planning $1,006 Building and Safety $7,452 $3,823 Parks Maintenance $2,484 $6,840 Swim Center Maintenance $497 $402 Urban Forest Services $1,987 $2,011 Streets Maintenance $497 $1,207 Traffic Signals & Lighting $1,490 $805 Stormwater and Flood ControlRecreation Administration $5,432 Recreation Facilities $4,426 Youth Services $497 $2,011 Community Services $1,408 Ranger Program $1,490 $805 Aquatics$3,419 Golf Course $805 Police Administration $1,987 $8,449 $21,897 $20,571 Patrol $21,360 $16,094 $14,274 Investigations $14,902 $4,225 Police Support Services $994 $8,851 Neighborhood Services $1,987 $402 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 110Schedule 7.0202019TotalNetwork Services & Desktop Support MDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCell PhonesTraffic Safety $20,197 $3,736 $177 $5,594 $6,001 $2,394 Fire Administration $65,169 $4,980 $532 $6,413 $5,143 $1,088 Emergency Response $267,998 $57,276 $15,783 $71,217 $52,717 $16,757 $4,517 Hazard Prevention $27,808 $8,716 $355 $5,448 $6,215 $2,176 Fire Apparatus Service $3,887 $2,491 FD208 Tourism Bid Fund $2,175 $675 $1,500 FD601 Water Fund $187,968 $42,334 $3,904 $20,106 $30,858 $6,963 $11,799 $8,030 FD602 Sewer Fund $231,085 $33,618 $1,952 $63,454 $51,216 $3,264 $13,484 $3,011 FD611 Parking Fund $78,738 $17,432 $177 $5,545 $11,144 $1,088 FD621Transit Fund $76,184 $3,736 $16,056 $6,001 $6,093 FD705 Whale Rock Fund $18,937 $3,736 $6,027 $643 $1,741 $2,247 Total$2,596,729 $592,799 $96,138 $22,678 $665,207 $455,960 $77,892 $27,530 $50,623 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 111Schedule 7.0202019Paging ServiceCellular Data ServicesTelephonesCuesta PeakSouth HillsTassajaraIT ProjectsDirect Dept ExpTraffic Safety $1,490 $805 Fire Administration $1,987 $9,857 $14,598 $20,571 Emergency Response $126 $17,386 $21,928 $10,291 Hazard Prevention $2,484 $2,414 Fire Apparatus Service $994 $402 FD208 Tourism Bid FundFD601 Water Fund $19,870 $12,473 $3,650 $10,285 $4,543 $13,153 FD602 Sewer Fund $24,341 $9,254 $6,146 $3,650 $4,543 $13,152 FD611 Parking Fund $7,452 $13,077 $22,823 FD621Transit Fund $23,347 $1,810 $14,598 $4,543 FD705 Whale Rock Fund$4,543 Total$126 $181,768 $190,875 $6,146 $72,991 $61,713 $40,995 $53,288 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 8.01 IT SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The IT Support Services Program is responsible for ensuring that the City's information technology resources are effectively supported and used as key organizational tools in improving organizational productivity, effectiveness, customer service and public access to City information. Program goals are: 1) Plan, lead, and monitor programs and activities related to the management of the Information Technology (IT) Department's Help Desk and facilitate end-user software training functions as well as providing project management support for IT projects; 2) Providing City users with responsive help desk support, troubleshooting and guidance for proper use of City applications and systems, monitor help desk tickets in the support tracking system, reviewing monthly metric reports, and recommend mitigation to senior management; and 3) Adhere to the Citywide Information Technology Strategic Plan. Costs are allocated as follows: Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division. Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division. Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division. Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division. Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesCosts to be allocatedDetail page 113Schedule 8.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $207,284 $207,284 Allocated additions: 1011002 - City Council $391 $277 $668 1011001 - Administration $2,002 $490 $2,492 1011501 - City Attorney $1,672 $288 $1,960 1011021 - City Clerk $724 $163 $887 1012000 - Finance $4,282 $591 $4,873 1011101 - Network Services $1,000 $76 $1,076 1011102 - IT Support Services$15 $15 1012006 - Finance Support Services$317 $317 1013001 - Human Resources$10,983 $10,983 1013002 - Risk Management$28,134 $28,134 1013003 - Wellness Program$66 $66 Total allocated additions:$10,071 $41,400 $51,471 $51,471 Total to be allocated$217,355 $41,400 $258,755 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesSchedule of costs to beallocated by functionDetail page 114Schedule 8.0032019TotalGeneral & AdminNetwork Services & Desktop SupportNetwork SupportCell PhonesCellular Data ServicesTelephoneWages & BenefitsSALARIES & WAGES $121,779 $69,889 $38,166 $11,459 $755 $755 $755 FRINGE BENEFITS $85,505 $49,071 $26,797 $8,046 $530 $530 $531 Departmental Expenditures$207,284 $118,960 $64,963 $19,505 $1,285 $1,285 $1,286 Additions: 1stOther $10,071 $10,071 Functional Cost$217,355 $129,031 $64,963 $19,505 $1,285 $1,285 $1,286 Reallocate Admin ($129,031) $94,903 $28,495 $1,877 $1,877 $1,879 Allocable Costs$217,355 $159,866 $48,000 $3,162 $3,162 $3,165 1st Allocation$217,355 $159,866 $48,000 $3,162 $3,162 $3,165 Additions: 2ndOther $41,400 $41,400 Functional Cost$41,400 $41,400 Reallocate Admin ($41,400) $30,450 $9,143 $602 $602 $603 Allocable Costs$41,400 $30,450 $9,143 $602 $602 $603 2nd Allocation$41,400 $30,450 $9,143 $602 $602 $603 Total allocated$258,755 $190,316 $57,143 $3,764 $3,764 $3,768 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 115Schedule 8.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 700 1.434 % $2,293 $2,293 $487 $2,780 Recreation Administration 600 1.230 % $1,966 $1,966 $417 $2,383 Transportation/Plan Engineering 800 1.639 % $2,621 $2,621 $556 $3,177 Administration 700 1.434 % $2,293 $2,293 $2,293 City Attorney 400 0.820 % $1,310 $1,310 $1,310 City Clerk 600 1.230 % $1,966 $1,966 $1,966 Human Resources 800 1.639 % $2,621 $2,621 $556 $3,177 Risk Management 100 0.205 % $328 $328 $70 $398 Finance 1,900 3.893 % $6,224 $6,224 $6,224 Facilities Maintenance 500 1.025 % $1,638 $1,638 $348 $1,986 Fleet 500 1.025 % $1,638 $1,638 $348 $1,986 City Council 500 1.025 % $1,638 $1,638 $1,638 Police Administration 800 1.639 % $2,621 $2,621 $556 $3,177 Fire Administration 400 0.820 % $1,310 $1,310 $278 $1,588 FD601 Water Fund 3,400 6.967 % $11,138 $11,138 $2,364 $13,502 FD602 Sewer Fund 2,700 5.533 % $8,845 $8,845 $1,877 $10,722 FD705 Whale Rock Fund 300 0.615 % $983 $983 $209 $1,192 Stormwater and Flood Control 200 0.410 % $655 $655 $139 $794 FD621Transit Fund 300 0.615 % $983 $983 $209 $1,192 Recreation Facilities 400 0.820 % $1,310 $1,310 $278 $1,588 Long Range Planning 500 1.025 % $1,638 $1,638 $348 $1,986 Building and Safety 1,400 2.869 % $4,586 $4,586 $973 $5,559 Development Review 1,400 2.869 % $4,586 $4,586 $973 $5,559 Economic Development 275 0.564 % $901 $901 $191 $1,092 Natural Resource Protection 300 0.615 % $983 $983 $209 $1,192 Community Development Admin 2,000 4.098 % $6,552 $6,552 $1,390 $7,942 Parks Maintenance 1,700 3.484 % $5,569 $5,569 $1,182 $6,751 Swim Center Maintenance 200 0.410 % $655 $655 $139 $794 Urban Forest Services 600 1.230 % $1,966 $1,966 $417 $2,383 Streets Maintenance 1,200 2.459 % $3,931 $3,931 $834 $4,765 Traffic Signals & Lighting 200 0.410 % $655 $655 $139 $794 Youth Services 1,000 2.049 % $3,276 $3,276 $695 $3,971 Community Services 700 1.434 % $2,293 $2,293 $487 $2,780 Ranger Program 1,000 2.049 % $3,276 $3,276 $695 $3,971 Aquatics 300 0.615 % $983 $983 $209 $1,192 Patrol 4,400 9.016 % $14,414 $14,414 $3,059 $17,473 Investigations 1,300 2.664 % $4,259 $4,259 $904 $5,163 Neighborhood Services 1,000 2.049 % $3,276 $3,276 $695 $3,971 Traffic Safety 300 0.615 % $983 $983 $209 $1,192 Emergency Response 4,600 9.426 % $15,069 $15,069 $3,198 $18,267 Hazard Prevention 700 1.434 % $2,293 $2,293 $487 $2,780 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 116Schedule 8.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 400 0.820 % $1,310 $1,310 $278 $1,588 Police Support Services 2,000 4.098 % $6,552 $6,552 $1,390 $7,942 Network Services 900 1.844 % $2,948 $2,948 $2,948 Information Services 500 1.025 % $1,638 $1,638 $348 $1,986 Community Promotion 25 0.051 % $82 $82 $17 $99 Fire Apparatus Service 200 0.410 % $655 $655 $139 $794 FD611 Parking Fund 1,400 2.869 % $4,586 $4,586 $973 $5,559 CIP Project Engineering 1,700 3.481 % $5,570 $5,570 $1,180 $6,750 Total48,800 100.000 %$159,866 $159,866 $30,450 $190,316 (A) Alloc basis:Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofNetwork SupportDetail page 117Schedule 8.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 19 0.730 % $350 $350 $350 Economic Development 4 0.154 % $74 $74 $19 $93 Natural Resource Protection 8 0.307 % $148 $148 $37 $185 City Attorney 15 0.576 % $277 $277 $277 City Clerk 49 1.882 % $904 $904 $904 Finance 72 2.766 % $1,328 $1,328 $1,328 Network Services 463 17.787 % $8,538 $8,538 $8,538 Information Services 12 0.461 % $221 $221 $56 $277 Human Resources 27 1.037 % $498 $498 $126 $624 Risk Management 20 0.768 % $369 $369 $93 $462 Community Development Admin 18 0.692 % $332 $332 $84 $416 Development Review 41 1.575 % $756 $756 $191 $947 Long Range Planning 10 0.384 % $184 $184 $47 $231 Building and Safety 30 1.153 % $553 $553 $140 $693 Public Works Administration 41 1.575 % $756 $756 $191 $947 Parks Maintenance 19 0.730 % $350 $350 $88 $438 Swim Center Maintenance 14 0.538 % $258 $258 $65 $323 Urban Forest Services 4 0.154 % $74 $74 $19 $93 Facilities Maintenance 20 0.768 % $369 $369 $93 $462 Streets Maintenance 16 0.615 % $295 $295 $74 $369 Traffic Signals & Lighting 11 0.423 % $203 $203 $51 $254 Fleet 4 0.154 % $74 $74 $19 $93 Administration 19 0.730 % $350 $350 $350 Transportation/Plan Engineering 18 0.692 % $332 $332 $84 $416 Recreation Administration 29 1.114 % $535 $535 $135 $670 Recreation Facilities 57 2.190 % $1,051 $1,051 $265 $1,316 Youth Services 8 0.307 % $148 $148 $37 $185 Community Services 33 1.268 % $609 $609 $153 $762 Ranger Program 25 0.960 % $461 $461 $116 $577 Aquatics 27 1.037 % $498 $498 $126 $624 Golf Course 14 0.538 % $258 $258 $65 $323 Police Administration 16 0.615 % $295 $295 $74 $369 Patrol 154 5.916 % $2,840 $2,840 $716 $3,556 Investigations 31 1.191 % $572 $572 $144 $716 Police Support Services 385 14.791 % $7,100 $7,100 $1,790 $8,890 Neighborhood Services 21 0.807 % $387 $387 $98 $485 Traffic Safety 28 1.076 % $516 $516 $130 $646 Fire Administration 24 0.922 % $443 $443 $112 $555 Emergency Response 246 9.451 % $4,536 $4,536 $1,144 $5,680 Hazard Prevention 29 1.114 % $535 $535 $135 $670 FD208 Tourism Bid Fund 7 0.269 % $129 $129 $33 $162 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofNetwork SupportDetail page 118Schedule 8.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 144 5.532 % $2,655 $2,655 $670 $3,325 FD611 Parking Fund 52 1.998 % $959 $959 $242 $1,201 FD602 Sewer Fund 239 9.182 % $4,407 $4,407 $1,111 $5,518 FD621Transit Fund 28 1.076 % $516 $516 $130 $646 Community Promotion 1 0.038 % $18 $18 $5 $23 FD705 Whale Rock Fund 3 0.115 % $55 $55 $14 $69 Stormwater and Flood Control 2 0.077 % $37 $37 $9 $46 CIP Project Engineering 46 1.765 % $847 $847 $212 $1,059 Total2,603 100.000 %$48,000 $48,000 $9,143 $57,143 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofCell PhonesDetail page 119Schedule 8.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 2 1.961 % $62 $62 $12 $74 Facilities Maintenance 1 0.980 % $31 $31 $6 $37 City Council 2 1.961 % $62 $62 $62 FD601 Water Fund 16 15.686 % $496 $496 $97 $593 FD602 Sewer Fund 6 5.882 % $186 $186 $36 $222 Parks Maintenance 12 11.765 % $372 $372 $73 $445 Urban Forest Services 2 1.961 % $62 $62 $12 $74 Streets Maintenance 8 7.843 % $248 $248 $49 $297 Traffic Signals & Lighting 1 0.980 % $31 $31 $6 $37 Youth Services 14 13.725 % $434 $434 $85 $519 Ranger Program 3 2.941 % $93 $93 $18 $111 Patrol 9 8.824 % $279 $279 $55 $334 Investigations 2 1.961 % $62 $62 $12 $74 Emergency Response 9 8.824 % $279 $279 $55 $334 Golf Course 2 1.961 % $62 $62 $12 $74 Aquatics 1 0.980 % $31 $31 $6 $37 Network Services 1 0.980 % $31 $31 $31 Stormwater and Flood Control 2 1.961 % $62 $62 $12 $74 Police Administration 1 0.980 % $31 $31 $6 $37 Development Review 1 0.980 % $31 $31 $6 $37 Community Development Admin 1 0.980 % $31 $31 $6 $37 Community Services 2 1.961 % $62 $62 $12 $74 CIP Project Engineering 4 3.923 % $124 $124 $26 $150 Total102 100.000 %$3,162 $3,162 $602 $3,764 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofCellular Data ServicesDetail page 120Schedule 8.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.264 % $8 $8 $2 $10 Finance 9 2.375 % $75 $75 $75 Information Services 6 1.583 % $50 $50 $10 $60 Human Resources 3 0.792 % $25 $25 $5 $30 Building and Safety 15 3.958 % $125 $125 $26 $151 Public Works Administration 3 0.792 % $25 $25 $5 $30 Parks Maintenance 5 1.319 % $42 $42 $9 $51 Urban Forest Services 4 1.055 % $33 $33 $7 $40 Streets Maintenance 1 0.264 % $8 $8 $2 $10 Fleet 5 1.319 % $42 $42 $9 $51 Police Administration 4 1.055 % $33 $33 $7 $40 Patrol 43 11.346 % $359 $359 $74 $433 Investigations 30 7.916 % $250 $250 $52 $302 Police Support Services 2 0.528 % $17 $17 $3 $20 Fire Administration 4 1.055 % $33 $33 $7 $40 Emergency Response 35 9.235 % $292 $292 $60 $352 Hazard Prevention 5 1.319 % $42 $42 $9 $51 FD601 Water Fund 40 10.554 % $334 $334 $69 $403 FD602 Sewer Fund 49 12.929 % $409 $409 $84 $493 FD621Transit Fund 47 12.401 % $392 $392 $81 $473 Administration 3 0.792 % $25 $25 $25 Network Services 12 3.166 % $100 $100 $100 Ranger Program 3 0.792 % $25 $25 $5 $30 Community Development Admin 2 0.528 % $17 $17 $3 $20 Traffic Signals & Lighting 3 0.792 % $25 $25 $5 $30 Neighborhood Services 4 1.055 % $33 $33 $7 $40 FD611 Parking Fund 15 3.958 % $125 $125 $26 $151 City Attorney 1 0.264 % $8 $8 $8 Youth Services 1 0.264 % $8 $8 $2 $10 City Clerk 1 0.264 % $8 $8 $8 Traffic Safety 3 0.792 % $25 $25 $5 $30 Fire Apparatus Service 2 0.528 % $17 $17 $3 $20 Economic Development 1 0.264 % $8 $8 $2 $10 Facilities Maintenance 5 1.319 % $42 $42 $9 $51 City Council 2 0.528 % $17 $17 $17 IT Support Services 1 0.264 % $8 $8 $8 Swim Center Maintenance 1 0.264 % $8 $8 $2 $10 CIP Project Engineering 8 2.107 % $69 $69 $12 $81 Total379 100.000 %$3,162 $3,162 $602 $3,764 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofCellular Data ServicesDetail page 121Schedule 8.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofTelephoneDetail page 122Schedule 8.0082019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 38 3.913 % $124 $124 $26 $150 Recreation Administration 27 2.781 % $88 $88 $19 $107 Transportation/Plan Engineering 13 1.339 % $42 $42 $9 $51 Administration 14 1.442 % $46 $46 $46 City Attorney 9 0.927 % $29 $29 $29 City Clerk 11 1.133 % $36 $36 $36 Human Resources 10 1.030 % $33 $33 $7 $40 Risk Management 3 0.309 % $10 $10 $2 $12 Finance 33 3.399 % $108 $108 $108 Network Services 17 1.751 % $55 $55 $55 Facilities Maintenance 23 2.369 % $75 $75 $16 $91 Fleet 8 0.824 % $26 $26 $5 $31 Police Administration 42 4.325 % $137 $137 $29 $166 Fire Administration 49 5.046 % $160 $160 $34 $194 FD601 Water Fund 62 6.385 % $202 $202 $43 $245 FD602 Sewer Fund 46 4.737 % $150 $150 $32 $182 FD611 Parking Fund 65 6.694 % $212 $212 $45 $257 FD621Transit Fund 9 0.927 % $29 $29 $6 $35 Recreation Facilities 22 2.266 % $72 $72 $15 $87 Long Range Planning 5 0.515 % $16 $16 $3 $19 Building and Safety 19 1.957 % $62 $62 $13 $75 Development Review 17 1.751 % $55 $55 $12 $67 Economic Development 3 0.309 % $10 $10 $2 $12 Natural Resource Protection 2 0.206 % $7 $7 $1 $8 Information Services 6 0.618 % $20 $20 $4 $24 Community Development Admin 16 1.648 % $52 $52 $11 $63 Parks Maintenance 34 3.502 % $111 $111 $23 $134 Urban Forest Services 10 1.030 % $33 $33 $7 $40 Streets Maintenance 6 0.618 % $20 $20 $4 $24 Traffic Signals & Lighting 4 0.412 % $13 $13 $3 $16 Youth Services 10 1.030 % $33 $33 $7 $40 Community Services 7 0.721 % $23 $23 $5 $28 Ranger Program 4 0.412 % $13 $13 $3 $16 Aquatics 17 1.751 % $55 $55 $12 $67 Patrol 80 8.239 % $261 $261 $55 $316 Investigations 21 2.163 % $68 $68 $14 $82 Police Support Services 44 4.531 % $143 $143 $30 $173 Neighborhood Services 2 0.206 % $7 $7 $1 $8 Traffic Safety 4 0.412 % $13 $13 $3 $16 Emergency Response 109 11.226 % $355 $355 $75 $430 Hazard Prevention 12 1.236 % $39 $39 $8 $47 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDetail allocation ofTelephoneDetail page 123Schedule 8.0082019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 4 0.412 % $13 $13 $3 $16 Fire Apparatus Service 2 0.206 % $7 $7 $1 $8 City Council 7 0.721 % $23 $23 $23 Swim Center Maintenance 2 0.206 % $7 $7 $1 $8 IT Support Services 2 0.206 % $7 $7 $7 CIP Project Engineering 21 2.159 % $65 $65 $14 $79 Total971 100.000 %$3,165 $3,165 $603 $3,768 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDepartmental CostAllocation SummaryDetail page 124Schedule 8.0092019TotalNetwork Services & Desktop SupportNetwork SupportCell PhonesCellular Data ServicesTelephoneCity Council $2,090 $1,638 $350 $62 $17 $23 Administration $2,714 $2,293 $350 $25 $46 City Attorney $1,624 $1,310 $277 $8 $29 City Clerk $2,914 $1,966 $904 $8 $36 Finance $7,735 $6,224 $1,328 $75 $108 Network Services $11,672 $2,948 $8,538 $31 $100 $55 IT Support Services $15 $8 $7 Information Services $2,347 $1,986 $277 $60 $24 Human Resources $3,871 $3,177 $624 $30 $40 Risk Management $872 $398 $462 $12 Public Works Administration $3,981 $2,780 $947 $74 $30 $150 Facilities Maintenance $2,627 $1,986 $462 $37 $51 $91 Fleet $2,161 $1,986 $93 $51 $31 CIP Project Engineering $8,119 $6,750 $1,059 $150 $81 $79 Transportation/Plan Engineering $3,644 $3,177 $416 $51 Economic Development $1,207 $1,092 $93 $10 $12 Natural Resource Protection $1,395 $1,192 $185 $10 $8 Community Promotion $122 $99 $23 Community Development Admin $8,478 $7,942 $416 $37 $20 $63 Development Review $6,610 $5,559 $947 $37 $67 Long Range Planning $2,236 $1,986 $231 $19 Building and Safety $6,478 $5,559 $693 $151 $75 Parks Maintenance $7,819 $6,751 $438 $445 $51 $134 Swim Center Maintenance $1,135 $794 $323 $10 $8 Urban Forest Services $2,630 $2,383 $93 $74 $40 $40 Streets Maintenance $5,465 $4,765 $369 $297 $10 $24 Traffic Signals & Lighting $1,131 $794 $254 $37 $30 $16 Stormwater and Flood Control $914 $794 $46 $74 Recreation Administration $3,160 $2,383 $670 $107 Recreation Facilities $2,991 $1,588 $1,316 $87 Youth Services $4,725 $3,971 $185 $519 $10 $40 Community Services $3,644 $2,780 $762 $74 $28 Ranger Program $4,705 $3,971 $577 $111 $30 $16 Aquatics $1,920 $1,192 $624 $37 $67 Golf Course $2,001 $1,588 $323 $74 $16 Police Administration $3,789 $3,177 $369 $37 $40 $166 Patrol $22,112 $17,473 $3,556 $334 $433 $316 Investigations $6,337 $5,163 $716 $74 $302 $82 Police Support Services $17,025 $7,942 $8,890 $20 $173 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationIT Support ServicesDepartmental CostAllocation SummaryDetail page 125Schedule 8.0092019TotalNetwork Services & Desktop SupportNetwork SupportCell PhonesCellular Data ServicesTelephoneNeighborhood Services $4,504 $3,971 $485 $40 $8 Traffic Safety $1,884 $1,192 $646 $30 $16 Fire Administration $2,377 $1,588 $555 $40 $194 Emergency Response $25,063 $18,267 $5,680 $334 $352 $430 Hazard Prevention $3,548 $2,780 $670 $51 $47 Fire Apparatus Service $822 $794 $20 $8 FD208 Tourism Bid Fund $162 $162 FD601 Water Fund $18,068 $13,502 $3,325 $593 $403 $245 FD602 Sewer Fund $17,137 $10,722 $5,518 $222 $493 $182 FD611 Parking Fund $7,168 $5,559 $1,201 $151 $257 FD621Transit Fund $2,346 $1,192 $646 $473 $35 FD705 Whale Rock Fund $1,261 $1,192 $69 Total$258,755 $190,316 $57,143 $3,764 $3,764 $3,768 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 9.01 INFORMATION SERVICES NATURE AND EXTENT OF SERVICE The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise databases, and enterprise applications that are essential for City’s operations. Enterprise Application such as Cityworks and EnerGov rely heavily on GIS and SQL Database to function properly. Program mission is to provide accurate and comprehensive information services for managing resources, make informed decisions, and expediting the work processes. Costs are allocated as follows: IS – These costs are related to GIS, database, and enterprise application activities and system expenditures related to keeping the Information Services current and functioning for the needs of the City. Costs are allocated based on an estimate of time spent by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesCosts to be allocatedDetail page 127Schedule 9.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $553,125 $553,125 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011002 - City Council $1,043 $740 $1,783 1011001 - Administration $31,971 $7,808 $39,779 1011501 - City Attorney $4,461 $769 $5,230 1011021 - City Clerk $1,448 $325 $1,773 1012000 - Finance $12,847 $1,773 $14,620 1011101 - Network Services $71,071 $5,435 $76,506 1011102 - IT Support Services $1,929 $418 $2,347 1012006 - Finance Support Services$846 $846 1013001 - Human Resources$15,559 $15,559 1013002 - Risk Management$40,513 $40,513 1013003 - Wellness Program$132 $132 1015005 - Facilities Maintenance$11,434 $11,434 Total allocated additions:$129,576 $85,752 $215,328 $215,328 Total to be allocated$682,701 $85,752 $768,453 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 128Schedule 9.0032019TotalGeneral & AdminISWages & BenefitsSALARIES & WAGES$311,308 $104,911 $206,397 FRINGE BENEFITS$175,321 $59,083 $116,238 Other Expense and CostSERVICES & SUPPLIES$66,496 $22,409 $44,087 Departmental Expenditures$553,125 $186,403 $366,722 Additions: 1stOther$129,576 $129,576 Functional Cost$682,701 $315,979 $366,722 Reallocate Admin($315,979) $315,979 Allocable Costs$682,701 $682,701 1st Allocation$682,701 $682,701 Additions: 2ndOther$85,752 $85,752 Functional Cost$85,752 $85,752 Reallocate Admin($85,752) $85,752 Allocable Costs$85,752 $85,752 2nd Allocation$85,752 $85,752 Total allocated$768,453 $768,453 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofISDetail page 129Schedule 9.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 66 0.995 % $6,796 $6,796 $6,796 Public Works Administration 318 4.796 % $32,745 $32,745 $4,738 $37,483 Community Development Admin 1,292 19.487 % $133,039 $133,039 $19,248 $152,287 FD601 Water Fund 749 11.297 % $77,126 $77,126 $11,158 $88,284 FD602 Sewer Fund 557 8.401 % $57,355 $57,355 $8,298 $65,653 Fire Administration 805 12.142 % $82,892 $82,892 $11,993 $94,885 Police Administration 1,102 16.621 % $113,475 $113,475 $16,417 $129,892 Recreation Administration 301 4.540 % $30,994 $30,994 $4,484 $35,478 Administration 620 9.351 % $63,842 $63,842 $63,842 City Attorney 188 2.836 % $19,359 $19,359 $19,359 All Other 61 0.920 % $6,281 $6,281 $909 $7,190 Stormwater and Flood Control 117 1.765 % $12,048 $12,048 $1,743 $13,791 FD705 Whale Rock Fund 165 2.489 % $16,990 $16,990 $2,458 $19,448 FD621Transit Fund 143 2.157 % $14,725 $14,725 $2,130 $16,855 FD611 Parking Fund 146 2.203 % $15,034 $15,034 $2,176 $17,210 Total6,630 100.000 %$682,701 $682,701 $85,752 $768,453 (A) Alloc basis:Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 130Schedule 9.0052019TotalISAdministration$63,842 $63,842 City Attorney$19,359 $19,359 Network Services$6,796 $6,796 Public Works Administration$37,483 $37,483 Community Development Admin$152,287 $152,287 Stormwater and Flood Control$13,791 $13,791 Recreation Administration$35,478 $35,478 Police Administration$129,892 $129,892 Fire Administration$94,885 $94,885 FD601 Water Fund$88,284 $88,284 FD602 Sewer Fund$65,653 $65,653 FD611 Parking Fund$17,210 $17,210 FD621Transit Fund$16,855 $16,855 FD705 Whale Rock Fund$19,448 $19,448 All Other$7,190 $7,190 Total$768,453 $768,453 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 10.01 FINANCE SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Finance Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city- owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 132Schedule 10.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $184,148 $184,148 Deductions: VENTURES CONTINGENCIES ($23,641) Total deductions:($23,641)($23,641) Allocated additions: 1011002 - City Council $347 $246 $593 1011001 - Administration $1,779 $435 $2,214 1011501 - City Attorney $1,485 $256 $1,741 1012000 - Finance $8,085 $1,118 $9,203 1013002 - Risk Management$465 $465 Total allocated additions:$11,696 $2,520 $14,216 $14,216 Total to be allocated$172,203 $2,520 $174,723 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 133Schedule 10.0032019TotalGeneral & AdminGeneral Support ServicesParkingOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $127,507 $127,507 PARKING$33,000 $33,000 VENTURES CONTINGENCIES $23,641 $23,641 Departmental Expenditures$184,148 $23,641 $127,507 $33,000 Cost AdjustmentsDeductions ($23,641) ($23,641)Additions: 1stOther$11,696 $11,696 Functional Cost$172,203 $11,696 $127,507 $33,000 Reallocate Admin($11,696) $9,291 $2,405 Allocable Costs$172,203 $136,798 $35,405 1st Allocation$172,203 $136,798 $35,405 Additions: 2ndOther$2,520 $2,520 Functional Cost$2,520 $2,520 Reallocate Admin($2,520) $2,002 $518 Allocable Costs$2,520 $2,002 $518 2nd Allocation$2,520 $2,002 $518 Total allocated$174,723 $138,800 $35,923 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 134Schedule 10.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 162,709 0.182 % $249 $249 $249 Cultural Activities 324,586 0.363 % $496 $496 $8 $504 Economic Development 302,094 0.338 % $462 $462 $7 $469 Natural Resource Protection 407,673 0.456 % $624 $624 $10 $634 Community Promotion 373,003 0.417 % $571 $571 $9 $580 City Attorney 832,944 0.931 % $1,274 $1,274 $1,274 City Clerk 668,355 0.747 % $1,022 $1,022 $1,022 Finance 2,386,216 2.668 % $3,650 $3,650 $3,650 Network Services 2,284,252 2.554 % $3,494 $3,494 $3,494 Human Resources 1,307,603 1.462 % $2,000 $2,000 $32 $2,032 Risk Management 4,029,011 4.505 % $6,163 $6,163 $100 $6,263 Wellness Program 14,236 0.016 % $22 $22 $22 Community Development Admin 919,089 1.028 % $1,406 $1,406 $23 $1,429 Commissions & Committees 32,292 0.036 % $49 $49 $1 $50 Development Review 1,908,161 2.134 % $2,919 $2,919 $47 $2,966 Long Range Planning 676,830 0.757 % $1,035 $1,035 $17 $1,052 Building and Safety 2,095,557 2.343 % $3,205 $3,205 $52 $3,257 Public Works Administration 991,570 1.109 % $1,517 $1,517 $24 $1,541 Parks Maintenance 2,848,301 3.185 % $4,357 $4,357 $70 $4,427 Swim Center Maintenance 465,842 0.521 % $713 $713 $12 $725 Urban Forest Services 625,617 0.700 % $957 $957 $15 $972 Facilities Maintenance 1,215,167 1.359 % $1,859 $1,859 $30 $1,889 Streets Maintenance 1,207,017 1.350 % $1,846 $1,846 $30 $1,876 Stormwater and Flood Control 854,456 0.955 % $1,307 $1,307 $21 $1,328 Traffic Signals & Lighting 537,539 0.601 % $822 $822 $13 $835 Fleet 1,197,319 1.339 % $1,831 $1,831 $30 $1,861 Administration 1,311,008 1.466 % $2,005 $2,005 $2,005 Transportation/Plan Engineering 896,897 1.003 % $1,372 $1,372 $22 $1,394 Recreation Administration 791,159 0.885 % $1,210 $1,210 $20 $1,230 Recreation Facilities 237,835 0.266 % $364 $364 $6 $370 Youth Services 973,889 1.089 % $1,490 $1,490 $24 $1,514 Ranger Program 487,919 0.546 % $746 $746 $12 $758 Aquatics 458,827 0.513 % $702 $702 $11 $713 Police Administration 1,866,869 2.087 % $2,856 $2,856 $46 $2,902 Patrol 9,700,945 10.847 % $14,839 $14,839 $240 $15,079 Investigations 2,625,952 2.936 % $4,017 $4,017 $65 $4,082 Neighborhood Services 263,697 0.295 % $403 $403 $7 $410 Traffic Safety 829,542 0.928 % $1,269 $1,269 $20 $1,289 Fire Administration 872,652 0.976 % $1,335 $1,335 $22 $1,357 Emergency Response 11,067,375 12.375 % $16,929 $16,929 $273 $17,202 Hazard Prevention 926,601 1.036 % $1,417 $1,417 $23 $1,440 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 135Schedule 10.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 118,945 0.133 % $182 $182 $3 $185 Fire Station 45,881 0.051 % $70 $70 $1 $71 Disaster Assistance 276,820 0.310 % $423 $423 $7 $430 FD202 Downtown Bid Fund 204,772 0.229 % $313 $313 $5 $318 FD205 CDBG Fund 46,487 0.052 % $71 $71 $1 $72 FD601 Water Fund 5,547,399 6.203 % $8,485 $8,485 $137 $8,622 FD611 Parking Fund 2,539,814 2.840 % $3,885 $3,885 $63 $3,948 FD602 Sewer Fund 6,598,843 7.379 % $10,094 $10,094 $163 $10,257 Golf Course 621,659 0.695 % $951 $951 $15 $966 FD705 Whale Rock Fund 1,126,670 1.260 % $1,723 $1,723 $28 $1,751 Information Services 553,125 0.618 % $846 $846 $846 FD208 Tourism Bid Fund 1,545,600 1.728 % $2,364 $2,364 $38 $2,402 FD621Transit Fund 984,727 1.101 % $1,506 $1,506 $24 $1,530 FD206 Law Enforcement Grant Fund 80,037 0.089 % $122 $122 $2 $124 Fire Apparatus Service 378,942 0.424 % $580 $580 $9 $589 Police Support Services 2,577,373 2.882 % $3,942 $3,942 $64 $4,006 Recruit Academy 82,589 0.092 % $126 $126 $2 $128 IT Support Services 207,284 0.232 % $317 $317 $317 Community Services 542,194 0.606 % $829 $829 $13 $842 FD711 Hazardous Mat Task Force Fund 52,715 0.059 % $81 $81 $1 $82 Finance Non Departmental 273,334 0.306 % $418 $418 $7 $425 Development Services 115,859 0.130 % $177 $177 $3 $180 Human Relations 250,345 0.280 % $383 $383 $6 $389 CIP Project Engineering 2,049,917 2.292 % $3,136 $3,136 $51 $3,187 Jack House 5,883 0.007 % $9 $9 $9 FD201 Local Sales Tax Fund 1,288 0.001 % $2 $2 $2 FD401 Capital Outlay Engineering (7,439) -0.008% ($11) ($11) ($11)FD404 Major Facility Replacement Fund 2,975 0.003 % $5 $5 $5 FD505 Affordable Housing Fund 630,000 0.702 % $965 $965 $17 $982 Total89,432,644 100.000 %$136,798 $136,798 $2,002 $138,800 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofParkingDetail page 136Schedule 10.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 30,720 93.091 % $32,959 $32,959 $850 $33,809 Public Works Administration 12,155 36.833 % $13,041 $13,041 $336 $13,377 Human Resources 3,060 9.273 % $3,283 $3,283 $85 $3,368 Network Services 9,180 27.818 % $9,849 $9,849 $9,849 Administration 1,020 3.091 % $1,094 $1,094 $1,094 Finance 4,080 12.364 % $4,377 $4,377 $4,377 All Other (27,215) -82.470% ($29,198) ($29,198) ($753) ($29,951)Total33,000 100.000 %$35,405 $35,405 $518 $35,923 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 137Schedule 10.0062019TotalGeneral Support ServicesParkingCity Council$249 $249 Administration$3,099 $2,005 $1,094 City Attorney$1,274 $1,274 City Clerk$1,022 $1,022 Finance $8,027 $3,650 $4,377 Network Services$13,343 $3,494 $9,849 IT Support Services$317 $317 Information Services$846 $846 Human Resources$5,400 $2,032 $3,368 Risk Management$6,263 $6,263 Wellness Program$22 $22 Public Works Administration$14,918 $1,541 $13,377 Facilities Maintenance$1,889 $1,889 Fleet$1,861 $1,861 CIP Project Engineering$3,187 $3,187 Transportation/Plan Engineering$1,394 $1,394 Cultural Activities$504 $504 Economic Development$469 $469 Natural Resource Protection$634 $634 Community Promotion$580 $580 Finance Non Departmental$425 $425 Community Development Admin$1,429 $1,429 Commissions & Committees$50 $50 Development Review$2,966 $2,966 Long Range Planning$1,052 $1,052 Development Services $180 $180 Building and Safety$37,066 $3,257 $33,809 Human Relations$389 $389 Parks Maintenance$4,427 $4,427 Swim Center Maintenance$725 $725 Urban Forest Services$972 $972 Streets Maintenance$1,876 $1,876 Traffic Signals & Lighting$835 $835 Stormwater and Flood Control$1,328 $1,328 Recreation Administration$1,230 $1,230 Recreation Facilities$370 $370 Youth Services$1,514 $1,514 Community Services$842 $842 Ranger Program$758 $758 Aquatics$713 $713 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 138Schedule 10.0062019TotalGeneral Support ServicesParkingGolf Course $966 $966 Jack House$9 $9 Police Administration$2,902 $2,902 Patrol$15,079 $15,079 Investigations$4,082 $4,082 Police Support Services$4,006 $4,006 Neighborhood Services$410 $410 Traffic Safety$1,289 $1,289 Fire Administration$1,357 $1,357 Emergency Response$17,202 $17,202 Hazard Prevention$1,440 $1,440 Training Services$185 $185 Recruit Academy$128 $128 Fire Apparatus Service$589 $589 Fire Station$71 $71 Disaster Assistance$430 $430 FD201 Local Sales Tax Fund$2 $2 FD202 Downtown Bid Fund$318 $318 FD205 CDBG Fund$72 $72 FD206 Law Enforcement Grant Fund$124 $124 FD208 Tourism Bid Fund$2,402 $2,402 FD401 Capital Outlay Engineering($11) ($11)FD404 Major Facility Replacement Fund$5 $5 FD505 Affordable Housing Fund$982 $982 FD601 Water Fund$8,622 $8,622 FD602 Sewer Fund$10,257 $10,257 FD611 Parking Fund$3,948 $3,948 FD621Transit Fund$1,530 $1,530 FD705 Whale Rock Fund$1,751 $1,751 FD711 Hazardous Mat Task Force Fund$82 $82 All Other($29,951)($29,951)Total$174,723 $138,800 $35,923 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 11.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesCosts to be allocatedDetail page 140Schedule 11.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,307,603 $1,307,603 Allocated additions: 10000000 - Building Charge $2,384 $2,384 1011002 - City Council $2,466 $1,750 $4,216 1011001 - Administration $12,630 $3,089 $15,719 1011501 - City Attorney $10,546 $1,819 $12,365 1011021 - City Clerk $27,462 $9,087 $36,549 1012000 - Finance $29,474 $4,067 $33,541 1011101 - Network Services $21,423 $1,637 $23,060 1011102 - IT Support Services $3,177 $694 $3,871 1012006 - Finance Support Services $5,283 $117 $5,400 1013002 - Risk Management$49,323 $49,323 1013003 - Wellness Program$255 $255 1015005 - Facilities Maintenance$12,398 $12,398 Total allocated additions:$114,845 $84,236 $199,081 $199,081 Total to be allocated$1,422,448 $84,236 $1,506,684 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 141Schedule 11.0032019TotalGeneral & AdminHuman ResourcesWages & BenefitsSALARIES & WAGES$641,803 $641,803 FRINGE BENEFITS$330,065 $330,065 Other Expense and CostSERVICES & SUPPLIES$335,735 $335,735 Departmental Expenditures$1,307,603 $1,307,603 Additions: 1stOther$114,845 $114,845 Functional Cost$1,422,448 $114,845 $1,307,603 Reallocate Admin($114,845) $114,845 Allocable Costs$1,422,448 $1,422,448 1st Allocation$1,422,448 $1,422,448 Additions: 2ndOther$84,236 $84,236 Functional Cost$84,236 $84,236 Reallocate Admin($84,236) $84,236 Allocable Costs$84,236 $84,236 2nd Allocation$84,236 $84,236 Total allocated$1,506,684 $1,506,684 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 142Schedule 11.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.029 % $14,644 $14,644 $958 $15,602 Facilities Maintenance 500 1.287 % $18,305 $18,305 $1,197 $19,502 Streets Maintenance 965 2.484 % $35,328 $35,328 $2,311 $37,639 Stormwater and Flood Control 615 1.583 % $22,515 $22,515 $1,473 $23,988 Traffic Signals & Lighting 200 0.515 % $7,322 $7,322 $479 $7,801 Transportation/Plan Engineering 600 1.544 % $21,965 $21,965 $1,437 $23,402 Recreation Administration 500 1.287 % $18,305 $18,305 $1,197 $19,502 Recreation Facilities 100 0.257 % $3,661 $3,661 $239 $3,900 Youth Services 200 0.515 % $7,322 $7,322 $479 $7,801 Community Services 200 0.515 % $7,322 $7,322 $479 $7,801 Ranger Program 300 0.772 % $10,983 $10,983 $718 $11,701 Aquatics 100 0.257 % $3,661 $3,661 $239 $3,900 Golf Course 400 1.029 % $14,644 $14,644 $958 $15,602 Police Administration 550 1.416 % $20,135 $20,135 $1,317 $21,452 Patrol 4,400 11.324 % $161,080 $161,080 $10,535 $171,615 Investigations 1,100 2.831 % $40,270 $40,270 $2,634 $42,904 Police Support Services 2,000 5.147 % $73,218 $73,218 $4,789 $78,007 Neighborhood Services 100 0.257 % $3,661 $3,661 $239 $3,900 Traffic Safety 400 1.029 % $14,644 $14,644 $958 $15,602 Fire Administration 400 1.029 % $14,644 $14,644 $958 $15,602 Emergency Response 4,500 11.582 % $164,741 $164,741 $10,775 $175,516 Hazard Prevention 600 1.544 % $21,965 $21,965 $1,437 $23,402 FD208 Tourism Bid Fund 175 0.450 % $6,407 $6,407 $419 $6,826 FD601 Water Fund 3,425 8.815 % $125,386 $125,386 $8,201 $133,587 FD602 Sewer Fund 3,095 7.966 % $113,305 $113,305 $7,411 $120,716 FD621Transit Fund 300 0.772 % $10,983 $10,983 $718 $11,701 FD705 Whale Rock Fund 390 1.004 % $14,278 $14,278 $934 $15,212 Administration 400 1.029 % $14,644 $14,644 $14,644 Economic Development 100 0.257 % $3,661 $3,661 $239 $3,900 Natural Resource Protection 200 0.515 % $7,322 $7,322 $479 $7,801 Community Promotion 25 0.064 % $915 $915 $60 $975 City Attorney 300 0.772 % $10,983 $10,983 $10,983 City Clerk 500 1.287 % $18,305 $18,305 $18,305 Finance 1,250 3.217 % $45,761 $45,761 $45,761 Network Services 500 1.287 % $18,305 $18,305 $18,305 Information Services 425 1.094 % $15,559 $15,559 $15,559 Community Development Admin 500 1.287 % $18,305 $18,305 $1,197 $19,502 Development Review 990 2.548 % $36,243 $36,243 $2,370 $38,613 Long Range Planning 350 0.901 % $12,813 $12,813 $838 $13,651 Building and Safety 1,400 3.603 % $51,253 $51,253 $3,352 $54,605 Public Works Administration 600 1.544 % $21,965 $21,965 $1,437 $23,402 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 143Schedule 11.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 1,200 3.088 % $43,931 $43,931 $2,873 $46,804 Swim Center Maintenance 100 0.257 % $3,661 $3,661 $239 $3,900 Fire Apparatus Service 200 0.515 % $7,322 $7,322 $479 $7,801 IT Support Services 300 0.772 % $10,983 $10,983 $10,983 Fleet 450 1.158 % $16,474 $16,474 $1,077 $17,551 FD205 CDBG Fund 50 0.129 % $1,830 $1,830 $120 $1,950 FD611 Parking Fund 1,000 2.574 % $36,609 $36,609 $2,394 $39,003 CIP Project Engineering 1,500 3.862 % $54,910 $54,910 $3,593 $58,503 Total38,855 100.000 %$1,422,448 $1,422,448 $84,236 $1,506,684 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 144Schedule 11.0052019TotalHuman ResourcesAdministration$14,644 $14,644 City Attorney$10,983 $10,983 City Clerk$18,305 $18,305 Finance $45,761 $45,761 Network Services$18,305 $18,305 IT Support Services$10,983 $10,983 Information Services$15,559 $15,559 Public Works Administration$23,402 $23,402 Facilities Maintenance$19,502 $19,502 Fleet$17,551 $17,551 CIP Project Engineering$58,503 $58,503 Transportation/Plan Engineering$23,402 $23,402 Economic Development$3,900 $3,900 Natural Resource Protection$7,801 $7,801 Community Promotion$975 $975 Community Development Admin$19,502 $19,502 Development Review$38,613 $38,613 Long Range Planning$13,651 $13,651 Building and Safety$54,605 $54,605 Parks Maintenance$46,804 $46,804 Swim Center Maintenance$3,900 $3,900 Urban Forest Services$15,602 $15,602 Streets Maintenance$37,639 $37,639 Traffic Signals & Lighting$7,801 $7,801 Stormwater and Flood Control$23,988 $23,988 Recreation Administration$19,502 $19,502 Recreation Facilities$3,900 $3,900 Youth Services$7,801 $7,801 Community Services$7,801 $7,801 Ranger Program$11,701 $11,701 Aquatics$3,900 $3,900 Golf Course $15,602 $15,602 Police Administration$21,452 $21,452 Patrol$171,615 $171,615 Investigations$42,904 $42,904 Police Support Services$78,007 $78,007 Neighborhood Services$3,900 $3,900 Traffic Safety$15,602 $15,602 Fire Administration$15,602 $15,602 Emergency Response$175,516 $175,516 Hazard Prevention$23,402 $23,402 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 145Schedule 11.0052019TotalHuman ResourcesFire Apparatus Service$7,801 $7,801 FD205 CDBG Fund$1,950 $1,950 FD208 Tourism Bid Fund$6,826 $6,826 FD601 Water Fund$133,587 $133,587 FD602 Sewer Fund$120,716 $120,716 FD611 Parking Fund$39,003 $39,003 FD621Transit Fund$11,701 $11,701 FD705 Whale Rock Fund$15,212 $15,212 Total$1,506,684 $1,506,684 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 12.01 RISK MANAGEMENT NATURE AND EXTENT OF SERVICE The Risk Management Division is responsible for reducing the risk of accidents and protecting the City from liability claims. A primary goal of this program is to balance potential risk with cost effective risk avoidance techniques across the entire organization. Costs are allocated as follows: Liability Premiums – These costs are the premium costs only (no self-funded claims). Costs are allocated based on full time equivalent (FTE) by fund/department/division. Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and are allocated based on full time equivalent (FTE) by fund/department/division. Liability Claims – These are direct costs made to Water, Sewer, and Parking for the actual cost of claims against their department. General Fund Liability Claims – These are direct costs made for General Fund Departments. Costs are allocated to General Fund Departments based on Total Expenditures. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementCosts to be allocatedDetail page 147Schedule 12.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $4,029,011 $4,029,011 Deductions: CLAIMS($366,512) Total deductions:($366,512)($366,512) Allocated additions: 10000000 - Building Charge $322 $322 1011002 - City Council $7,597 $5,391 $12,988 1011001 - Administration $38,916 $9,518 $48,434 1011501 - City Attorney $32,494 $5,604 $38,098 1012000 - Finance $87,309 $12,033 $99,342 1011101 - Network Services $6,418 $488 $6,906 1011102 - IT Support Services $707 $165 $872 1012006 - Finance Support Services $6,163 $100 $6,263 1013002 - Risk Management$10,185 $10,185 1015005 - Facilities Maintenance$1,674 $1,674 Total allocated additions:$179,926 $45,158 $225,084 $225,084 Total to be allocated$3,842,425 $45,158 $3,887,583 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 148Schedule 12.0032019TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS $1,024,400 $1,024,400 WORKERS COMP PREMIUMS $2,422,843 $2,422,843 SERVICES & SUPPLIES $5,206 $5,206 LIABILITY CLAIMS $40,757 $40,757 GENERAL CLAIMS $169,293 $169,293 CLAIMS $366,512 $366,512 Departmental Expenditures$4,029,011 $366,512 $1,029,606 $2,422,843 $40,757 $169,293 Cost AdjustmentsDeductions ($366,512) ($366,512)Additions: 1stOther $179,926 $179,926 Functional Cost$3,842,425 $179,926 $1,029,606 $2,422,843 $40,757 $169,293 Reallocate Admin ($179,926) $50,581 $119,026 $2,002 $8,317 Allocable Costs$3,842,425 $1,080,187 $2,541,869 $42,759 $177,610 1st Allocation$3,842,425 $1,080,187 $2,541,869 $42,759 $177,610 Additions: 2ndOther $45,158 $45,158 Functional Cost$45,158 $45,158 Reallocate Admin ($45,158) $12,695 $29,873 $503 $2,087 Allocable Costs$45,158 $12,695 $29,873 $503 $2,087 2nd Allocation$45,158 $12,695 $29,873 $503 $2,087 Total allocated$3,887,583 $1,092,882 $2,571,742 $43,262 $179,697 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 149Schedule 12.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.016 % $10,979 $10,979 $144 $11,123 Facilities Maintenance 500 1.270 % $13,724 $13,724 $180 $13,904 Streets Maintenance 965 2.452 % $26,487 $26,487 $348 $26,835 Stormwater and Flood Control 615 1.563 % $16,880 $16,880 $222 $17,102 Traffic Signals & Lighting 200 0.508 % $5,489 $5,489 $72 $5,561 Transportation/Plan Engineering 600 1.525 % $16,468 $16,468 $217 $16,685 Recreation Administration 500 1.270 % $13,724 $13,724 $180 $13,904 Recreation Facilities 100 0.254 % $2,745 $2,745 $36 $2,781 Youth Services 200 0.508 % $5,489 $5,489 $72 $5,561 Community Services 200 0.508 % $5,489 $5,489 $72 $5,561 Ranger Program 300 0.762 % $8,234 $8,234 $108 $8,342 Aquatics 100 0.254 % $2,745 $2,745 $36 $2,781 Golf Course 400 1.016 % $10,979 $10,979 $144 $11,123 Police Administration 550 1.398 % $15,096 $15,096 $198 $15,294 Patrol 4,400 11.180 % $120,768 $120,768 $1,588 $122,356 Investigations 1,100 2.795 % $30,192 $30,192 $397 $30,589 Police Support Services 2,000 5.082 % $54,895 $54,895 $722 $55,617 Neighborhood Services 100 0.254 % $2,745 $2,745 $36 $2,781 Traffic Safety 400 1.016 % $10,979 $10,979 $144 $11,123 Fire Administration 400 1.016 % $10,979 $10,979 $144 $11,123 Emergency Response 4,500 11.434 % $123,513 $123,513 $1,624 $125,137 Hazard Prevention 600 1.525 % $16,468 $16,468 $217 $16,685 FD208 Tourism Bid Fund 175 0.445 % $4,803 $4,803 $63 $4,866 FD601 Water Fund 3,425 8.703 % $94,007 $94,007 $1,236 $95,243 FD602 Sewer Fund 3,095 7.864 % $84,949 $84,949 $1,117 $86,066 FD621Transit Fund 300 0.762 % $8,234 $8,234 $108 $8,342 FD705 Whale Rock Fund 390 0.991 % $10,704 $10,704 $141 $10,845 Administration 400 1.016 % $10,979 $10,979 $10,979 Economic Development 100 0.254 % $2,745 $2,745 $36 $2,781 Natural Resource Protection 200 0.508 % $5,489 $5,489 $72 $5,561 Community Promotion 25 0.064 % $686 $686 $9 $695 City Attorney 300 0.762 % $8,234 $8,234 $8,234 City Clerk 500 1.270 % $13,724 $13,724 $13,724 Finance 1,250 3.176 % $34,309 $34,309 $34,309 Network Services 500 1.270 % $13,724 $13,724 $13,724 Information Services 425 1.080 % $11,665 $11,665 $11,665 Human Resources 500 1.270 % $13,724 $13,724 $13,724 Community Development Admin 500 1.270 % $13,724 $13,724 $180 $13,904 Development Review 990 2.516 % $27,173 $27,173 $357 $27,530 Long Range Planning 350 0.889 % $9,607 $9,607 $126 $9,733 Building and Safety 1,400 3.557 % $38,426 $38,426 $505 $38,931 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 150Schedule 12.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 600 1.525 % $16,468 $16,468 $217 $16,685 Parks Maintenance 1,200 3.049 % $32,937 $32,937 $433 $33,370 Swim Center Maintenance 100 0.254 % $2,745 $2,745 $36 $2,781 Fire Apparatus Service 200 0.508 % $5,489 $5,489 $72 $5,561 IT Support Services 300 0.762 % $8,234 $8,234 $8,234 Fleet 450 1.143 % $12,351 $12,351 $162 $12,513 FD205 CDBG Fund 50 0.127 % $1,372 $1,372 $18 $1,390 FD611 Parking Fund 1,000 2.541 % $27,447 $27,447 $361 $27,808 CIP Project Engineering 1,500 3.818 % $41,171 $41,171 $545 $41,716 Total39,355 100.000 %$1,080,187 $1,080,187 $12,695 $1,092,882 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 151Schedule 12.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.016 % $25,835 $25,835 $340 $26,175 Facilities Maintenance 500 1.270 % $32,294 $32,294 $425 $32,719 Streets Maintenance 965 2.452 % $62,328 $62,328 $819 $63,147 Stormwater and Flood Control 615 1.563 % $39,722 $39,722 $522 $40,244 Traffic Signals & Lighting 200 0.508 % $12,918 $12,918 $170 $13,088 Transportation/Plan Engineering 600 1.525 % $38,753 $38,753 $509 $39,262 Recreation Administration 500 1.270 % $32,294 $32,294 $425 $32,719 Recreation Facilities 100 0.254 % $6,459 $6,459 $85 $6,544 Youth Services 200 0.508 % $12,918 $12,918 $170 $13,088 Community Services 200 0.508 % $12,918 $12,918 $170 $13,088 Ranger Program 300 0.762 % $19,376 $19,376 $255 $19,631 Aquatics 100 0.254 % $6,459 $6,459 $85 $6,544 Golf Course 400 1.016 % $25,835 $25,835 $340 $26,175 Police Administration 550 1.398 % $35,524 $35,524 $467 $35,991 Patrol 4,400 11.180 % $284,188 $284,188 $3,736 $287,924 Investigations 1,100 2.795 % $71,047 $71,047 $934 $71,981 Police Support Services 2,000 5.082 % $129,176 $129,176 $1,698 $130,874 Neighborhood Services 100 0.254 % $6,459 $6,459 $85 $6,544 Traffic Safety 400 1.016 % $25,835 $25,835 $340 $26,175 Fire Administration 400 1.016 % $25,835 $25,835 $340 $26,175 Emergency Response 4,500 11.434 % $290,647 $290,647 $3,821 $294,468 Hazard Prevention 600 1.525 % $38,753 $38,753 $509 $39,262 FD208 Tourism Bid Fund 175 0.445 % $11,303 $11,303 $149 $11,452 FD601 Water Fund 3,425 8.703 % $221,215 $221,215 $2,908 $224,123 FD602 Sewer Fund 3,095 7.864 % $199,901 $199,901 $2,628 $202,529 FD621Transit Fund 300 0.762 % $19,376 $19,376 $255 $19,631 FD705 Whale Rock Fund 390 0.991 % $25,189 $25,189 $331 $25,520 Administration 400 1.016 % $25,835 $25,835 $25,835 Economic Development 100 0.254 % $6,459 $6,459 $85 $6,544 Natural Resource Protection 200 0.508 % $12,918 $12,918 $170 $13,088 Community Promotion 25 0.064 % $1,615 $1,615 $21 $1,636 City Attorney 300 0.762 % $19,376 $19,376 $19,376 City Clerk 500 1.270 % $32,294 $32,294 $32,294 Finance 1,250 3.176 % $80,735 $80,735 $80,735 Network Services 500 1.270 % $32,294 $32,294 $32,294 Information Services 425 1.080 % $27,450 $27,450 $27,450 Human Resources 500 1.270 % $32,294 $32,294 $32,294 Community Development Admin 500 1.270 % $32,294 $32,294 $425 $32,719 Development Review 990 2.516 % $63,942 $63,942 $841 $64,783 Long Range Planning 350 0.889 % $22,606 $22,606 $297 $22,903 Building and Safety 1,400 3.557 % $90,423 $90,423 $1,189 $91,612 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofWorkers Comp PremiumsDetail page 152Schedule 12.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 600 1.525 % $38,753 $38,753 $509 $39,262 Parks Maintenance 1,200 3.049 % $77,506 $77,506 $1,019 $78,525 Swim Center Maintenance 100 0.254 % $6,459 $6,459 $85 $6,544 Fire Apparatus Service 200 0.508 % $12,918 $12,918 $170 $13,088 IT Support Services 300 0.762 % $19,376 $19,376 $19,376 Fleet 450 1.143 % $29,065 $29,065 $382 $29,447 FD205 CDBG Fund 50 0.127 % $3,229 $3,229 $42 $3,271 FD611 Parking Fund 1,000 2.541 % $64,588 $64,588 $849 $65,437 CIP Project Engineering 1,500 3.818 % $96,883 $96,883 $1,273 $98,156 Total39,355 100.000 %$2,541,869 $2,541,869 $29,873 $2,571,742 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofLiability ClaimsDetail page 153Schedule 12.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 39,077 95.880 % $40,997 $40,997 $482 $41,479 FD602 Sewer Fund 1,251 3.069 % $1,312 $1,312 $15 $1,327 FD611 Parking Fund 428 1.051 % $450 $450 $6 $456 Total40,756 100.000 %$42,759 $42,759 $503 $43,262 (A) Alloc basis:Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofGeneral Fund Liab ClaimsDetail page 154Schedule 12.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 162,709 0.232 % $411 $411 $411 Cultural Activities 324,586 0.462 % $820 $820 $12 $832 Economic Development 302,094 0.430 % $764 $764 $11 $775 Natural Resource Protection 407,673 0.580 % $1,031 $1,031 $15 $1,046 Community Promotion 373,003 0.531 % $943 $943 $14 $957 City Attorney 832,944 1.185 % $2,106 $2,106 $2,106 City Clerk 668,355 0.951 % $1,689 $1,689 $1,689 Finance 2,386,216 3.396 % $6,032 $6,032 $6,032 Network Services 2,284,252 3.251 % $5,774 $5,774 $5,774 Information Services 553,125 0.787 % $1,398 $1,398 $1,398 Finance Support Services 184,148 0.262 % $465 $465 $465 Human Resources 1,307,603 1.861 % $3,305 $3,305 $3,305 Risk Management 4,029,011 5.734 % $10,185 $10,185 $10,185 Wellness Program 14,236 0.020 % $36 $36 $1 $37 Community Development Admin 919,089 1.308 % $2,323 $2,323 $34 $2,357 Commissions & Committees 32,292 0.046 % $82 $82 $1 $83 Development Review 1,908,161 2.716 % $4,823 $4,823 $71 $4,894 Long Range Planning 676,830 0.963 % $1,711 $1,711 $25 $1,736 Building and Safety 2,095,557 2.982 % $5,297 $5,297 $78 $5,375 Public Works Administration 991,570 1.411 % $2,506 $2,506 $37 $2,543 Parks Maintenance 2,848,301 4.054 % $7,200 $7,200 $106 $7,306 Swim Center Maintenance 465,842 0.663 % $1,178 $1,178 $17 $1,195 Urban Forest Services 625,617 0.890 % $1,581 $1,581 $23 $1,604 Facilities Maintenance 1,215,167 1.729 % $3,072 $3,072 $45 $3,117 Streets Maintenance 1,207,017 1.718 % $3,051 $3,051 $45 $3,096 Stormwater and Flood Control 854,456 1.216 % $2,160 $2,160 $32 $2,192 Traffic Signals & Lighting 537,539 0.765 % $1,359 $1,359 $20 $1,379 Fleet 1,197,319 1.704 % $3,027 $3,027 $44 $3,071 Administration 1,311,008 1.866 % $3,314 $3,314 $3,314 Transportation/Plan Engineering 896,897 1.276 % $2,267 $2,267 $33 $2,300 Recreation Administration 791,159 1.126 % $2,000 $2,000 $29 $2,029 Recreation Facilities 237,835 0.338 % $601 $601 $9 $610 Youth Services 973,889 1.386 % $2,462 $2,462 $36 $2,498 Community Services 542,194 0.772 % $1,371 $1,371 $20 $1,391 Ranger Program 487,919 0.694 % $1,233 $1,233 $18 $1,251 Aquatics 458,827 0.653 % $1,160 $1,160 $17 $1,177 Golf Course 621,659 0.885 % $1,571 $1,571 $23 $1,594 Police Administration 1,866,869 2.657 % $4,719 $4,719 $69 $4,788 Patrol 9,700,945 13.807 % $24,522 $24,522 $359 $24,881 Investigations 2,625,952 3.737 % $6,638 $6,638 $97 $6,735 Police Support Services 2,577,373 3.668 % $6,515 $6,515 $95 $6,610 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofGeneral Fund Liab ClaimsDetail page 155Schedule 12.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNeighborhood Services 263,697 0.375 % $667 $667 $10 $677 Traffic Safety 829,542 1.181 % $2,097 $2,097 $31 $2,128 Fire Administration 872,652 1.242 % $2,206 $2,206 $32 $2,238 Emergency Response 11,067,375 15.751 % $27,976 $27,976 $410 $28,386 Hazard Prevention 926,601 1.319 % $2,342 $2,342 $34 $2,376 Training Services 118,945 0.169 % $301 $301 $4 $305 Fire Station 45,881 0.065 % $116 $116 $2 $118 Disaster Assistance 276,820 0.394 % $700 $700 $10 $710 Fire Apparatus Service 378,942 0.539 % $958 $958 $14 $972 Recruit Academy 82,589 0.118 % $209 $209 $3 $212 IT Support Services 207,284 0.295 % $524 $524 $524 Finance Non Departmental 273,334 0.389 % $691 $691 $10 $701 Development Services 115,859 0.165 % $293 $293 $4 $297 Human Relations 250,345 0.356 % $633 $633 $9 $642 CIP Project Engineering 2,049,917 2.917 % $5,182 $5,182 $78 $5,260 Jack House 5,883 0.013 % $13 $13 $13 Total70,262,904 100.000 %$177,610 $177,610 $2,087 $179,697 (A) Alloc basis:Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 156Schedule 12.0082019TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Council $411 $411 Administration $40,128 $10,979 $25,835 $3,314 City Attorney $29,716 $8,234 $19,376 $2,106 City Clerk $47,707 $13,724 $32,294 $1,689 Finance $121,076 $34,309 $80,735 $6,032 Network Services $51,792 $13,724 $32,294 $5,774 IT Support Services $28,134 $8,234 $19,376 $524 Information Services $40,513 $11,665 $27,450 $1,398 Finance Support Services $465 $465 Human Resources $49,323 $13,724 $32,294 $3,305 Risk Management $10,185 $10,185 Wellness Program $37 $37 Public Works Administration $58,490 $16,685 $39,262 $2,543 Facilities Maintenance $49,740 $13,904 $32,719 $3,117 Fleet $45,031 $12,513 $29,447 $3,071 CIP Project Engineering $145,132 $41,716 $98,156 $5,260 Transportation/Plan Engineering $58,247 $16,685 $39,262 $2,300 Cultural Activities $832 $832 Economic Development $10,100 $2,781 $6,544 $775 Natural Resource Protection $19,695 $5,561 $13,088 $1,046 Community Promotion $3,288 $695 $1,636 $957 Finance Non Departmental $701 $701 Community Development Admin $48,980 $13,904 $32,719 $2,357 Commissions & Committees $83 $83 Development Review $97,207 $27,530 $64,783 $4,894 Long Range Planning $34,372 $9,733 $22,903 $1,736 Development Services $297 $297 Building and Safety $135,918 $38,931 $91,612 $5,375 Human Relations $642 $642 Parks Maintenance $119,201 $33,370 $78,525 $7,306 Swim Center Maintenance $10,520 $2,781 $6,544 $1,195 Urban Forest Services $38,902 $11,123 $26,175 $1,604 Streets Maintenance $93,078 $26,835 $63,147 $3,096 Traffic Signals & Lighting $20,028 $5,561 $13,088 $1,379 Stormwater and Flood Control $59,538 $17,102 $40,244 $2,192 Recreation Administration $48,652 $13,904 $32,719 $2,029 Recreation Facilities $9,935 $2,781 $6,544 $610 Youth Services $21,147 $5,561 $13,088 $2,498 Community Services $20,040 $5,561 $13,088 $1,391 Ranger Program $29,224 $8,342 $19,631 $1,251 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 157Schedule 12.0082019TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsAquatics $10,502 $2,781 $6,544 $1,177 Golf Course $38,892 $11,123 $26,175 $1,594 Jack House $13 $13 Police Administration $56,073 $15,294 $35,991 $4,788 Patrol $435,161 $122,356 $287,924 $24,881 Investigations $109,305 $30,589 $71,981 $6,735 Police Support Services $193,101 $55,617 $130,874 $6,610 Neighborhood Services $10,002 $2,781 $6,544 $677 Traffic Safety $39,426 $11,123 $26,175 $2,128 Fire Administration $39,536 $11,123 $26,175 $2,238 Emergency Response $447,991 $125,137 $294,468 $28,386 Hazard Prevention $58,323 $16,685 $39,262 $2,376 Training Services $305 $305 Recruit Academy $212 $212 Fire Apparatus Service $19,621 $5,561 $13,088 $972 Fire Station $118 $118 Disaster Assistance $710 $710 FD205 CDBG Fund $4,661 $1,390 $3,271 FD208 Tourism Bid Fund $16,318 $4,866 $11,452 FD601 Water Fund $360,845 $95,243 $224,123 $41,479 FD602 Sewer Fund $289,922 $86,066 $202,529 $1,327 FD611 Parking Fund $93,701 $27,808 $65,437 $456 FD621Transit Fund $27,973 $8,342 $19,631 FD705 Whale Rock Fund $36,365 $10,845 $25,520 Total$3,887,583 $1,092,882 $2,571,742 $43,262 $179,697 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 13.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time/temporary equivalent units (FTE) by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramCosts to be allocatedDetail page 159Schedule 13.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $14,236 $14,236 Allocated additions: 1011002 - City Council $27 $19 $46 1011001 - Administration $138 $34 $172 1011501 - City Attorney $115 $20 $135 1012000 - Finance $809 $112 $921 1012006 - Finance Support Services $22 $22 1013002 - Risk Management $36 $1 $37 1015005 - Facilities Maintenance$19,245 $19,245 Total allocated additions:$1,147 $19,431 $20,578 $20,578 Total to be allocated$15,383 $19,431 $34,814 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 160Schedule 13.0032019TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$14,236 $14,236 Departmental Expenditures$14,236 $14,236 Additions: 1stOther$1,147 $1,147 Functional Cost$15,383 $1,147 $14,236 Reallocate Admin($1,147) $1,147 Allocable Costs$15,383 $15,383 1st Allocation$15,383 $15,383 Additions: 2ndOther$19,431 $19,431 Functional Cost$19,431 $19,431 Reallocate Admin($19,431) $19,431 Allocable Costs$19,431 $19,431 2nd Allocation$19,431 $19,431 Total allocated$34,814 $34,814 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 161Schedule 13.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.178 % $181 $181 $263 $444 Fire Administration 425 0.910 % $140 $140 $203 $343 Stormwater and Flood Control 715 1.531 % $235 $235 $341 $576 Recreation Administration 600 1.285 % $198 $198 $287 $485 Facilities Maintenance 500 1.071 % $165 $165 $239 $404 Long Range Planning 400 0.856 % $132 $132 $191 $323 Building and Safety 1,553 3.325 % $512 $512 $742 $1,254 Development Review 1,390 2.976 % $458 $458 $664 $1,122 Economic Development 100 0.214 % $33 $33 $48 $81 Natural Resource Protection 200 0.428 % $66 $66 $96 $162 Public Works Administration 700 1.499 % $231 $231 $334 $565 Transportation/Plan Engineering 700 1.499 % $231 $231 $334 $565 Administration 1,600 3.426 % $527 $527 $527 City Attorney 460 0.985 % $152 $152 $152 City Clerk 535 1.145 % $176 $176 $176 Human Resources 775 1.659 % $255 $255 $255 Finance 1,550 3.319 % $511 $511 $511 Network Services 500 1.071 % $165 $165 $165 Recreation Facilities 436 0.934 % $144 $144 $208 $352 Fleet 450 0.963 % $148 $148 $215 $363 Information Services 400 0.856 % $132 $132 $132 Community Promotion 25 0.054 % $8 $8 $12 $20 Community Development Admin 645 1.381 % $212 $212 $308 $520 Parks Maintenance 1,510 3.233 % $497 $497 $721 $1,218 Swim Center Maintenance 200 0.428 % $66 $66 $96 $162 Urban Forest Services 450 0.963 % $148 $148 $215 $363 Streets Maintenance 1,065 2.280 % $351 $351 $509 $860 Traffic Signals & Lighting 200 0.428 % $66 $66 $96 $162 Youth Services 1,978 4.235 % $651 $651 $945 $1,596 Community Services 306 0.655 % $101 $101 $146 $247 Ranger Program 775 1.659 % $255 $255 $370 $625 Patrol 4,300 9.207 % $1,416 $1,416 $2,054 $3,470 Investigations 1,200 2.569 % $395 $395 $573 $968 Police Support Services 2,096 4.488 % $690 $690 $1,001 $1,691 Neighborhood Services 319 0.683 % $105 $105 $152 $257 Traffic Safety 400 0.856 % $132 $132 $191 $323 Emergency Response 4,675 10.010 % $1,540 $1,540 $2,233 $3,773 FD601 Water Fund 3,351 7.175 % $1,104 $1,104 $1,600 $2,704 FD602 Sewer Fund 3,503 7.500 % $1,154 $1,154 $1,673 $2,827 FD621Transit Fund 400 0.856 % $132 $132 $191 $323 FD705 Whale Rock Fund 400 0.856 % $132 $132 $191 $323 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 162Schedule 13.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD208 Tourism Bid Fund 175 0.375 % $58 $58 $84 $142 Golf Course 686 1.469 % $226 $226 $328 $554 Aquatics 957 2.049 % $315 $315 $457 $772 FD611 Parking Fund 1,100 2.355 % $362 $362 $525 $887 Fire Apparatus Service 200 0.428 % $66 $66 $96 $162 Commissions & Committees 100 0.214 % $33 $33 $48 $81 FD205 CDBG Fund 100 0.214 % $33 $33 $48 $81 IT Support Services 200 0.428 % $66 $66 $66 Hazard Prevention 800 1.713 % $263 $263 $382 $645 FD711 Hazardous Mat Task Force Fund 50 0.109 % $14 $14 $21 $35 Total46,705 100.000 %$15,383 $15,383 $19,431 $34,814 (A) Alloc basis:Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 163Schedule 13.0052019TotalWellness ProgramAdministration$527 $527 City Attorney$152 $152 City Clerk$176 $176 Finance $511 $511 Network Services$165 $165 IT Support Services$66 $66 Information Services$132 $132 Human Resources$255 $255 Public Works Administration$565 $565 Facilities Maintenance$404 $404 Fleet$363 $363 Transportation/Plan Engineering$565 $565 Economic Development$81 $81 Natural Resource Protection$162 $162 Community Promotion$20 $20 Community Development Admin$520 $520 Commissions & Committees$81 $81 Development Review$1,122 $1,122 Long Range Planning$323 $323 Building and Safety$1,254 $1,254 Parks Maintenance$1,218 $1,218 Swim Center Maintenance$162 $162 Urban Forest Services$363 $363 Streets Maintenance$860 $860 Traffic Signals & Lighting$162 $162 Stormwater and Flood Control$576 $576 Recreation Administration$485 $485 Recreation Facilities$352 $352 Youth Services$1,596 $1,596 Community Services$247 $247 Ranger Program$625 $625 Aquatics$772 $772 Golf Course $554 $554 Police Administration$444 $444 Patrol$3,470 $3,470 Investigations$968 $968 Police Support Services$1,691 $1,691 Neighborhood Services$257 $257 Traffic Safety$323 $323 Fire Administration$343 $343 Emergency Response$3,773 $3,773 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 164Schedule 13.0052019TotalWellness ProgramHazard Prevention$645 $645 Fire Apparatus Service$162 $162 FD205 CDBG Fund$81 $81 FD208 Tourism Bid Fund$142 $142 FD601 Water Fund$2,704 $2,704 FD602 Sewer Fund$2,827 $2,827 FD611 Parking Fund$887 $887 FD621Transit Fund$323 $323 FD705 Whale Rock Fund$323 $323 FD711 Hazardous Mat Task Force Fund$35 $35 Total$34,814 $34,814 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 14.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology. Pw Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, City Engineer, Administrative Assistants, and other positions that are assigned to the administration function, both as permanent and part-time staff are represented below. Costs are allocated as follows: Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to departments supervised based on hours of supervision. Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the number of full-time equivalents (FTE). Development Review – These costs are related to Development Review. Costs are allocated directly to Development Review. Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 166Schedule 14.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $991,570 $991,570 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011002 - City Council $1,870 $1,327 $3,197 1011001 - Administration $9,577 $2,343 $11,920 1011501 - City Attorney $7,997 $1,379 $9,376 1011021 - City Clerk $70,632 $23,925 $94,557 1012000 - Finance $20,934 $2,885 $23,819 1011101 - Network Services $52,895 $3,875 $56,770 1011102 - IT Support Services $3,260 $721 $3,981 1011103 - Information Services $32,745 $4,738 $37,483 1012006 - Finance Support Services $14,558 $360 $14,918 1013001 - Human Resources $21,965 $1,437 $23,402 1013002 - Risk Management $57,727 $763 $58,490 1013003 - Wellness Program $231 $334 $565 1015005 - Facilities Maintenance$47,210 $47,210 Total allocated additions:$314,235 $91,297 $405,532 $405,532 Total to be allocated$1,305,805 $91,297 $1,397,102 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 167Schedule 14.0032019TotalGeneral & AdminDeputy Director/City EngineerDirectorDevelopment ReviewUtilitiesWages & BenefitsSALARIES & WAGES $647,824 $222,009 $221,297 $168,952 $25,654 $9,912 FRINGE BENEFITS $324,382 $111,166 $110,809 $84,599 $12,846 $4,962 Other Expense and CostSERVICES & SUPPLIES $19,364 $6,636 $6,615 $5,050 $767 $296 Departmental Expenditures$991,570 $339,811 $338,721 $258,601 $39,267 $15,170 Additions: 1stOther $314,235 $314,235 Functional Cost$1,305,805 $654,046 $338,721 $258,601 $39,267 $15,170 Reallocate Admin ($654,046) $339,910 $259,508 $39,405 $15,223 Allocable Costs$1,305,805 $678,631 $518,109 $78,672 $30,393 1st Allocation$1,305,805 $678,631 $518,109 $78,672 $30,393 Additions: 2ndOther $91,297 $91,297 Functional Cost$91,297 $91,297 Reallocate Admin ($91,297) $47,447 $36,224 $5,500 $2,126 Allocable Costs$91,297 $47,447 $36,224 $5,500 $2,126 2nd Allocation$91,297 $47,447 $36,224 $5,500 $2,126 Total allocated$1,397,102 $726,078 $554,333 $84,172 $32,519 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 168Schedule 14.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 205 6.001 % $40,726 $40,726 $2,847 $43,573 Urban Forest Services 410 12.002 % $81,452 $81,452 $5,695 $87,147 CIP Project Engineering 923 27.020 % $183,365 $183,365 $12,820 $196,185 Fleet 352 10.304 % $69,929 $69,929 $4,889 $74,818 Swim Center Maintenance 41 1.200 % $8,145 $8,145 $569 $8,714 Facilities Maintenance 62 1.815 % $12,317 $12,317 $861 $13,178 Traffic Signals & Lighting 264 7.728 % $52,447 $52,447 $3,667 $56,114 Streets Maintenance 103 3.015 % $20,462 $20,462 $1,431 $21,893 Transportation/Plan Engineering 264 7.728 % $52,447 $52,447 $3,667 $56,114 FD611 Parking Fund 528 15.457 % $104,894 $104,894 $7,334 $112,228 FD621Transit Fund 264 7.730 % $52,447 $52,447 $3,667 $56,114 Total3,416 100.000 %$678,631 $678,631 $47,447 $726,078 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 169Schedule 14.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedStormwater and Flood Control 715 9.808 % $50,816 $50,816 $3,553 $54,369 Facilities Maintenance 500 6.859 % $35,536 $35,536 $2,484 $38,020 Transportation/Plan Engineering 700 9.602 % $49,750 $49,750 $3,478 $53,228 Fleet 450 6.173 % $31,982 $31,982 $2,236 $34,218 Parks Maintenance 1,510 20.713 % $107,318 $107,318 $7,503 $114,821 Swim Center Maintenance 200 2.743 % $14,214 $14,214 $994 $15,208 Urban Forest Services 450 6.173 % $31,982 $31,982 $2,236 $34,218 Streets Maintenance 1,065 14.609 % $75,691 $75,691 $5,292 $80,983 Traffic Signals & Lighting 200 2.743 % $14,214 $14,214 $994 $15,208 FD621Transit Fund 400 5.487 % $28,428 $28,428 $1,988 $30,416 FD611 Parking Fund 1,100 15.090 % $78,178 $78,178 $5,466 $83,644 Total7,290 100.000 %$518,109 $518,109 $36,224 $554,333 (A) Alloc basis:Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 170Schedule 14.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $78,672 $78,672 $5,500 $84,172 Total100 100.000 %$78,672 $78,672 $5,500 $84,172 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 171Schedule 14.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $15,197 $15,197 $1,063 $16,260 FD602 Sewer Fund 50 50.000 % $15,196 $15,196 $1,063 $16,259 Total100 100.000 %$30,393 $30,393 $2,126 $32,519 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 172Schedule 14.0082019TotalDeputy Director/City EngineerDirectorDevelopment ReviewUtilitiesFacilities Maintenance $51,198 $13,178 $38,020 Fleet $109,036 $74,818 $34,218 CIP Project Engineering $196,185 $196,185 Transportation/Plan Engineering $109,342 $56,114 $53,228 Development Review $84,172 $84,172 Parks Maintenance $158,394 $43,573 $114,821 Swim Center Maintenance $23,922 $8,714 $15,208 Urban Forest Services $121,365 $87,147 $34,218 Streets Maintenance $102,876 $21,893 $80,983 Traffic Signals & Lighting $71,322 $56,114 $15,208 Stormwater and Flood Control $54,369 $54,369 FD601 Water Fund $16,260 $16,260 FD602 Sewer Fund $16,259 $16,259 FD611 Parking Fund $195,872 $112,228 $83,644 FD621Transit Fund $86,530 $56,114 $30,416 Total$1,397,102 $726,078 $554,333 $84,172 $32,519 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 15.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE The Facilities Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard buildings, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: Janitorial Other – These costs are associated with janitorial contract services. Costs are allocated based on square foot of space occupied. Janitorial City Hall – These costs are associated with janitorial contract services for City Hall. Costs are allocated based on square footage occupied in City Hall by Department/Division. Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street. Costs are allocated based on square footage occupied by Department/Division. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 15.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE CONTINUED Swim Center – These costs are related to chemicals used to maintain the pool. Costs are allocated to Swim Center Maintenance. Utilities - These costs represent charges for water, sewer, electric, gas and trash services. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded. Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 611, Parking. Utilities Facility Maintenance – These costs are related to the maintenance of the Utility structures. Costs are allocated directly to Water and Sewer, Funds 601 and 602. Transit Facility Maintenance – These costs are related to the maintenance of the Transit facilities. Costs are allocated directly to Transit, Fund 621. Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 174Schedule 15.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,215,167 $1,215,167 Allocated additions: 10000000 - Building Charge $3,510 $3,510 1011002 - City Council $2,291 $1,626 $3,917 1011001 - Administration $11,737 $2,871 $14,608 1011501 - City Attorney $9,800 $1,690 $11,490 1011021 - City Clerk $1,810 $406 $2,216 1012000 - Finance $39,015 $5,390 $44,405 1011101 - Network Services $28,856 $2,187 $31,043 1011102 - IT Support Services $2,155 $472 $2,627 1012006 - Finance Support Services $1,859 $30 $1,889 1013001 - Human Resources $18,305 $1,197 $19,502 1013002 - Risk Management $49,090 $650 $49,740 1013003 - Wellness Program $165 $239 $404 1015001 - Public Works Administration $47,853 $3,345 $51,198 1015008 - Fleet$13,683 $13,683 Total allocated additions:$216,446 $33,786 $250,232 $250,232 Total to be allocated$1,431,613 $33,786 $1,465,399 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 175Schedule 15.0032019TotalGeneral & AdminJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetSwim CenterUtilitiesParking Facility MaintenanceUtility FacilitiesWages & BenefitsSALARIES & WAGES $357,223 $88,270 $10,895 $7,395 FRINGE BENEFITS $223,950 $55,338 $6,830 $4,636 Other Expense and CostCONTRACT SERVICES $244,646 $8,673 $38,274 $14,034 $25,516 CHEMICALS $768 $768 UTILITIES $297,809 $297,809 SERVICES & SUPPLIES $90,771 Departmental Expenditures$1,215,167 $143,608 $8,673 $38,274 $14,034 $25,516 $768 $297,809 $17,725 $12,031 Additions: 1stOther $216,446 $216,446 Functional Cost$1,431,613 $360,054 $8,673 $38,274 $14,034 $25,516 $768 $297,809 $17,725 $12,031 Reallocate Admin ($360,054) $2,914 $12,860 $4,716 $8,574 $258 $100,067 $5,956 $4,043 Allocable Costs$1,431,613 $11,587 $51,134 $18,750 $34,090 $1,026 $397,876 $23,681 $16,074 1st Allocation$1,431,613 $11,587 $51,134 $18,750 $34,090 $1,026 $397,876 $23,681 $16,074 Additions: 2ndOther $33,786 $33,786 Functional Cost$33,786 $33,786 Reallocate Admin ($33,786) $273 $1,207 $442 $805 $24 $9,390 $559 $379 Allocable Costs$33,786 $273 $1,207 $442 $805 $24 $9,390 $559 $379 2nd Allocation$33,786 $273 $1,207 $442 $805 $24 $9,390 $559 $379 Total allocated$1,465,399 $11,860 $52,341 $19,192 $34,895 $1,050 $407,266 $24,240 $16,453 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 176Schedule 15.0032019Transit FacilitiesBuilding MaintenanceWages & BenefitsSALARIES & WAGES $3,501 $247,162 FRINGE BENEFITS $2,195 $154,951 Other Expense and CostCONTRACT SERVICES $158,149 CHEMICALSUTILITIESSERVICES & SUPPLIES $90,771 Departmental Expenditures$5,696 $651,033 Additions: 1stOtherFunctional Cost$5,696 $651,033 Reallocate Admin $1,914 $218,752 Allocable Costs$7,610 $869,785 1st Allocation$7,610 $869,785 Additions: 2ndOtherFunctional CostReallocate Admin $180 $20,527 Allocable Costs$180 $20,527 2nd Allocation$180 $20,527 Total allocated$7,790 $890,312 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 177Schedule 15.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRecreation Administration 5,486 63.254 % $7,329 $7,329 $273 $7,602 Wellness Program 3,187 36.746 % $4,258 $4,258 $4,258 Total8,673 100.000 %$11,587 $11,587 $273 $11,860 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage by building worksheet IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - City HallDetail page 178Schedule 15.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedAdministration 938 7.470 % $3,820 $3,820 $3,820 City Council 2,502 19.925 % $10,189 $10,189 $10,189 Cultural Activities 110 0.876 % $448 $448 $263 $711 Economic Development 100 0.796 % $407 $407 $239 $646 Natural Resource Protection 214 1.704 % $871 $871 $511 $1,382 City Attorney 550 4.380 % $2,240 $2,240 $2,240 City Clerk 906 7.215 % $3,689 $3,689 $3,689 Finance 3,537 28.168 % $14,403 $14,403 $14,403 Network Services 2,484 19.782 % $10,115 $10,115 $10,115 Human Resources 1,000 7.964 % $4,072 $4,072 $4,072 Risk Management 135 1.075 % $550 $550 $550 FD208 Tourism Bid Fund 81 0.645 % $330 $330 $194 $524 Total12,557 100.000 %$51,134 $51,134 $1,207 $52,341 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 179Schedule 15.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $5,223 $5,223 $123 $5,346 Urban Forest Services 120 4.286 % $804 $804 $19 $823 Streets Maintenance 900 32.143 % $6,027 $6,027 $142 $6,169 Fleet 100 3.571 % $670 $670 $16 $686 FD601 Water Fund 450 16.071 % $3,013 $3,013 $71 $3,084 FD602 Sewer Fund 450 16.072 % $3,013 $3,013 $71 $3,084 Total2,800 100.000 %$18,750 $18,750 $442 $19,192 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 180Schedule 15.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $6,812 $6,812 $236 $7,048 Development Review 1,436 7.971 % $2,717 $2,717 $94 $2,811 Long Range Planning 820 4.552 % $1,552 $1,552 $54 $1,606 Building and Safety 2,280 12.656 % $4,314 $4,314 $150 $4,464 Public Works Administration 4,620 25.645 % $8,742 $8,742 $8,742 AdministrationTransportation/Plan Engineering 100 0.555 % $189 $189 $7 $196 Information Services 1,119 6.211 % $2,117 $2,117 $2,117 FD621Transit Fund 120 0.666 % $227 $227 $8 $235 CIP Project Engineering 3,920 21.761 % $7,420 $7,420 $256 $7,676 Total18,015 100.000 %$34,090 $34,090 $805 $34,895 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofSwim CenterDetail page 181Schedule 15.0082019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance 100 100.000 % $1,026 $1,026 $24 $1,050 Total100 100.000 %$1,026 $1,026 $24 $1,050 (A) Alloc basis:Direct Allocation to Swim Center MaintenanceSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilitiesDetail page 182Schedule 15.0092019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 2.347 % $9,340 $9,340 $9,340 Economic Development 100 0.094 % $373 $373 $11 $384 Natural Resource Protection 214 0.201 % $799 $799 $23 $822 City Attorney 550 0.516 % $2,053 $2,053 $2,053 City Clerk 906 0.850 % $3,382 $3,382 $3,382 Finance 3,537 3.318 % $13,203 $13,203 $13,203 Network Services 2,484 2.330 % $9,272 $9,272 $9,272 Human Resources 1,000 0.938 % $3,733 $3,733 $3,733 Risk Management 135 0.127 % $504 $504 $504 Long Range Planning 820 0.769 % $3,061 $3,061 $89 $3,150 Building and Safety 2,280 2.139 % $8,511 $8,511 $246 $8,757 Public Works Administration 4,620 4.334 % $17,246 $17,246 $17,246 Fleet 10,400 9.757 % $38,822 $38,822 $1,123 $39,945 Administration 938 0.880 % $3,501 $3,501 $3,501 Transportation/Plan Engineering 100 0.094 % $373 $373 $11 $384 Recreation Administration 700 0.657 % $2,613 $2,613 $76 $2,689 FD601 Water Fund 4,475 4.198 % $16,704 $16,704 $483 $17,187 FD602 Sewer Fund 4,475 4.198 % $16,704 $16,704 $483 $17,187 FD621Transit Fund 120 0.113 % $448 $448 $13 $461 Information Services 1,119 1.050 % $4,177 $4,177 $4,177 Cultural Activities 110 0.103 % $411 $411 $12 $423 Wellness Program 1,800 1.689 % $6,719 $6,719 $6,719 Community Development Admin 3,600 3.377 % $13,438 $13,438 $389 $13,827 Development Review 820 0.769 % $3,061 $3,061 $89 $3,150 Parks Maintenance 3,680 3.453 % $13,737 $13,737 $397 $14,134 Urban Forest Services 620 0.582 % $2,314 $2,314 $67 $2,381 Streets Maintenance 6,850 6.427 % $25,570 $25,570 $739 $26,309 Traffic Signals & Lighting 650 0.610 % $2,426 $2,426 $70 $2,496 Youth Services 700 0.657 % $2,613 $2,613 $76 $2,689 Community Services 700 0.657 % $2,613 $2,613 $76 $2,689 Ranger Program 700 0.657 % $2,613 $2,613 $76 $2,689 FD208 Tourism Bid Fund 81 0.076 % $302 $302 $9 $311 Recreation Facilities 40,882 38.355 % $152,606 $152,606 $4,413 $157,019 CIP Project Engineering 3,920 3.678 % $14,634 $14,634 $419 $15,053 Total106,588 100.000 %$397,876 $397,876 $9,390 $407,266 (A) Alloc basis:Utilities Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 183Schedule 15.0102019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1 100.000 % $23,681 $23,681 $559 $24,240 Total1 100.000 %$23,681 $23,681 $559 $24,240 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtility FacilitiesDetail page 184Schedule 15.0112019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $8,037 $8,037 $190 $8,227 FD602 Sewer Fund 50 50.000 % $8,037 $8,037 $189 $8,226 Total100 100.000 %$16,074 $16,074 $379 $16,453 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofTransit FacilitiesDetail page 185Schedule 15.0122019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $7,610 $7,610 $180 $7,790 Total100 100.000 %$7,610 $7,610 $180 $7,790 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 186Schedule 15.0132019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.321 % $11,493 $11,493 $11,493 Cultural Activities 110 0.058 % $505 $505 $13 $518 Economic Development 100 0.053 % $459 $459 $12 $471 Natural Resource Protection 214 0.113 % $983 $983 $26 $1,009 City Attorney 550 0.290 % $2,526 $2,526 $2,526 City Clerk 906 0.478 % $4,162 $4,162 $4,162 Finance 3,537 1.868 % $16,247 $16,247 $16,247 Network Services 2,484 1.312 % $11,410 $11,410 $11,410 Human Resources 1,000 0.528 % $4,593 $4,593 $4,593 Risk Management 135 0.071 % $620 $620 $620 Long Range Planning 820 0.433 % $3,767 $3,767 $99 $3,866 Building and Safety 2,280 1.204 % $10,473 $10,473 $276 $10,749 Public Works Administration 4,620 2.440 % $21,222 $21,222 $21,222 Fleet 10,400 5.492 % $47,771 $47,771 $1,258 $49,029 Administration 938 0.495 % $4,309 $4,309 $4,309 Transportation/Plan Engineering 100 0.053 % $459 $459 $12 $471 Recreation Administration 700 0.370 % $3,215 $3,215 $85 $3,300 Police Administration 5,550 2.931 % $25,493 $25,493 $671 $26,164 Fire Administration 5,042 2.663 % $23,160 $23,160 $610 $23,770 FD601 Water Fund 6,380 3.369 % $29,306 $29,306 $771 $30,077 FD611 Parking Fund 7,025 3.710 % $32,269 $32,269 $849 $33,118 FD602 Sewer Fund 6,380 3.369 % $29,306 $29,306 $771 $30,077 FD621Transit Fund 120 0.063 % $551 $551 $15 $566 Wellness Program 1,800 0.951 % $8,268 $8,268 $8,268 Community Development Admin 3,600 1.901 % $16,536 $16,536 $435 $16,971 Development Review 1,436 0.758 % $6,596 $6,596 $174 $6,770 Parks Maintenance 3,680 1.943 % $16,904 $16,904 $445 $17,349 Urban Forest Services 620 0.327 % $2,848 $2,848 $75 $2,923 Streets Maintenance 6,850 3.618 % $31,465 $31,465 $828 $32,293 Traffic Signals & Lighting 650 0.343 % $2,986 $2,986 $79 $3,065 Youth Services 700 0.370 % $3,215 $3,215 $85 $3,300 Community Services 700 0.370 % $3,215 $3,215 $85 $3,300 Ranger Program 700 0.370 % $3,215 $3,215 $85 $3,300 Patrol 5,550 2.931 % $25,493 $25,493 $671 $26,164 Investigations 5,550 2.931 % $25,493 $25,493 $671 $26,164 Police Support Services 11,100 5.862 % $50,987 $50,987 $1,342 $52,329 Neighborhood Services 5,550 2.931 % $25,493 $25,493 $671 $26,164 Traffic Safety 5,550 2.931 % $25,493 $25,493 $671 $26,164 Emergency Response 5,042 2.663 % $23,160 $23,160 $610 $23,770 Hazard Prevention 5,042 2.663 % $23,160 $23,160 $610 $23,770 Training Services 5,042 2.663 % $23,160 $23,160 $610 $23,770 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 187Schedule 15.0132019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 5,042 2.663 % $23,160 $23,160 $610 $23,770 Disaster Assistance 5,042 2.663 % $23,160 $23,160 $610 $23,770 Recreation Facilities 43,096 22.759 % $197,958 $197,958 $5,211 $203,169 FD208 Tourism Bid Fund 81 0.043 % $372 $372 $10 $382 Information Services 1,119 0.591 % $5,140 $5,140 $5,140 CIP Project Engineering 3,920 2.071 % $18,009 $18,009 $471 $18,480 Total189,355 100.000 %$869,785 $869,785 $20,527 $890,312 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 188Schedule 15.0142019TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetSwim CenterUtilitiesParking Facility MaintenanceUtility FacilitiesCity Council $31,022 $10,189 $9,340 Administration $11,630 $3,820 $3,501 City Attorney $6,819 $2,240 $2,053 City Clerk $11,233 $3,689 $3,382 Finance $43,853 $14,403 $13,203 Network Services $30,797 $10,115 $9,272 Information Services $11,434 $2,117 $4,177 Human Resources $12,398 $4,072 $3,733 Risk Management $1,674 $550 $504 Wellness Program $19,245 $4,258 $6,719 Public Works Administration $47,210 $8,742 $17,246 Fleet $89,660 $686 $39,945 CIP Project Engineering $41,209 $7,676 $15,053 Transportation/Plan Engineering $1,051 $196 $384 Cultural Activities $1,652 $711 $423 Economic Development $1,501 $646 $384 Natural Resource Protection $3,213 $1,382 $822 Community Development Admin $37,846 $7,048 $13,827 Development Review $12,731 $2,811 $3,150 Long Range Planning $8,622 $1,606 $3,150 Building and Safety $23,970 $4,464 $8,757 Parks Maintenance $36,829 $5,346 $14,134 Swim Center Maintenance $1,050 $1,050 Urban Forest Services $6,127 $823 $2,381 Streets Maintenance $64,771 $6,169 $26,309 Traffic Signals & Lighting $5,561 $2,496 Recreation Administration $13,591 $7,602 $2,689 Recreation Facilities $360,188 $157,019 Youth Services $5,989 $2,689 Community Services $5,989 $2,689 Ranger Program $5,989 $2,689 Police Administration $26,164 Patrol $26,164 Investigations $26,164 Police Support Services $52,329 Neighborhood Services $26,164 Traffic Safety $26,164 Fire Administration $23,770 Emergency Response $23,770 Hazard Prevention $23,770 Training Services $23,770 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 189Schedule 15.0142019Transit FacilitiesBuilding MaintenanceCity Council $11,493 Administration $4,309 City Attorney $2,526 City Clerk $4,162 Finance $16,247 Network Services $11,410 Information Services $5,140 Human Resources $4,593 Risk Management $620 Wellness Program $8,268 Public Works Administration $21,222 Fleet $49,029 CIP Project Engineering $18,480 Transportation/Plan Engineering $471 Cultural Activities $518 Economic Development $471 Natural Resource Protection $1,009 Community Development Admin $16,971 Development Review $6,770 Long Range Planning $3,866 Building and Safety $10,749 Parks Maintenance $17,349 Swim Center MaintenanceUrban Forest Services $2,923 Streets Maintenance $32,293 Traffic Signals & Lighting $3,065 Recreation Administration $3,300 Recreation Facilities $203,169 Youth Services $3,300 Community Services $3,300 Ranger Program $3,300 Police Administration $26,164 Patrol $26,164 Investigations $26,164 Police Support Services $52,329 Neighborhood Services $26,164 Traffic Safety $26,164 Fire Administration $23,770 Emergency Response $23,770 Hazard Prevention $23,770 Training Services $23,770 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 190Schedule 15.0142019TotalJanitorial - OtherJanitorial - City HallJanitorial - Corp YardJanitorial - 919 Palm StreetSwim CenterUtilitiesParking Facility MaintenanceUtility FacilitiesFire Station $23,770 Disaster Assistance $23,770 FD208 Tourism Bid Fund $1,217 $524 $311 FD601 Water Fund $58,575 $3,084 $17,187 $8,227 FD602 Sewer Fund $58,574 $3,084 $17,187 $8,226 FD611 Parking Fund $57,358 $24,240 FD621Transit Fund $9,052 $235 $461 Total$1,465,399 $11,860 $52,341 $19,192 $34,895 $1,050 $407,266 $24,240 $16,453 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 191Schedule 15.0142019Transit FacilitiesBuilding MaintenanceFire Station $23,770 Disaster Assistance $23,770 FD208 Tourism Bid Fund $382 FD601 Water Fund $30,077 FD602 Sewer Fund $30,077 FD611 Parking Fund $33,118 FD621Transit Fund $7,790 $566 Total$7,790 $890,312 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 16.01 FLEET NATURE AND EXTENT OF SERVICE The Fleet Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFleetCosts to be allocatedDetail page 193Schedule 16.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,197,319 $1,197,319 Allocated additions: 10000000 - Building Charge $1,049 $1,049 1011002 - City Council $2,258 $1,602 $3,860 1011001 - Administration $11,565 $2,829 $14,394 1011501 - City Attorney $9,656 $1,665 $11,321 1011021 - City Clerk $1,629 $366 $1,995 1012000 - Finance $41,227 $5,696 $46,923 1011101 - Network Services $13,914 $1,057 $14,971 1011102 - IT Support Services $1,780 $381 $2,161 1012006 - Finance Support Services $1,831 $30 $1,861 1013001 - Human Resources $16,474 $1,077 $17,551 1013002 - Risk Management $44,443 $588 $45,031 1013003 - Wellness Program $148 $215 $363 1015001 - Public Works Administration $101,911 $7,125 $109,036 1015005 - Facilities Maintenance $87,263 $2,397 $89,660 Total allocated additions:$335,148 $25,028 $360,176 $360,176 Total to be allocated$1,532,467 $25,028 $1,557,495 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 194Schedule 16.0032019TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$346,851 $346,851 FRINGE BENEFITS$182,337 $182,337 Other Expense and CostSERVICE & SUPPLIES$668,131 $668,131 Departmental Expenditures$1,197,319 $1,197,319 Additions: 1stOther$335,148 $335,148 Functional Cost$1,532,467 $335,148 $1,197,319 Reallocate Admin($335,148) $335,148 Allocable Costs$1,532,467 $1,532,467 1st Allocation$1,532,467 $1,532,467 Additions: 2ndOther$25,028 $25,028 Functional Cost$25,028 $25,028 Reallocate Admin($25,028) $25,028 Allocable Costs$25,028 $25,028 2nd Allocation$25,028 $25,028 Total allocated$1,557,495 $1,557,495 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFleetDetail allocation ofFleetDetail page 195Schedule 16.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 7 0.694 % $10,642 $10,642 $177 $10,819 Network Services 6 0.595 % $9,122 $9,122 $9,122 Golf Course 37 3.671 % $56,251 $56,251 $934 $57,185 Ranger Program 37 3.671 % $56,251 $56,251 $934 $57,185 Investigations 45 4.464 % $68,414 $68,414 $1,136 $69,550 Patrol 135 13.393 % $205,241 $205,241 $3,409 $208,650 Traffic Safety 40 3.968 % $60,812 $60,812 $1,010 $61,822 Police Administration 21 2.083 % $31,926 $31,926 $530 $32,456 Facilities Maintenance 9 0.893 % $13,683 $13,683 $13,683 FD611 Parking Fund 10 0.992 % $15,203 $15,203 $253 $15,456 Parks Maintenance 97 9.623 % $147,470 $147,470 $2,450 $149,920 Traffic Signals & Lighting 16 1.587 % $24,325 $24,325 $404 $24,729 Stormwater and Flood Control 20 1.984 % $30,406 $30,406 $505 $30,911 Streets Maintenance 193 19.147 % $293,419 $293,419 $4,874 $298,293 Transportation/Plan Engineering 5 0.496 % $7,602 $7,602 $126 $7,728 Urban Forest Services 46 4.563 % $69,934 $69,934 $1,162 $71,096 FD705 Whale Rock Fund 18 1.786 % $27,365 $27,365 $455 $27,820 FD601 Water Fund 84 8.333 % $127,706 $127,706 $2,121 $129,827 FD602 Sewer Fund 132 13.095 % $200,680 $200,680 $3,334 $204,014 Neighborhood Services 4 0.397 % $6,081 $6,081 $101 $6,182 Natural Resource Protection 1 0.099 % $1,520 $1,520 $25 $1,545 Administration 2 0.198 % $3,041 $3,041 $3,041 Swim Center Maintenance 2 0.198 % $3,041 $3,041 $51 $3,092 Recreation Administration 5 0.496 % $7,602 $7,602 $126 $7,728 Development Review 2 0.198 % $3,041 $3,041 $51 $3,092 All Other 30 2.976 % $45,609 $45,609 $758 $46,367 CIP Project Engineering 4 0.400 % $6,080 $6,080 $102 $6,182 Total1,008 100.000 %$1,532,467 $1,532,467 $25,028 $1,557,495 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 196Schedule 16.0052019TotalFleetAdministration$3,041 $3,041 Network Services$9,122 $9,122 Facilities Maintenance$13,683 $13,683 CIP Project Engineering$6,182 $6,182 Transportation/Plan Engineering$7,728 $7,728 Natural Resource Protection$1,545 $1,545 Development Review$3,092 $3,092 Building and Safety$10,819 $10,819 Parks Maintenance$149,920 $149,920 Swim Center Maintenance$3,092 $3,092 Urban Forest Services$71,096 $71,096 Streets Maintenance$298,293 $298,293 Traffic Signals & Lighting$24,729 $24,729 Stormwater and Flood Control$30,911 $30,911 Recreation Administration$7,728 $7,728 Ranger Program$57,185 $57,185 Golf Course $57,185 $57,185 Police Administration$32,456 $32,456 Patrol$208,650 $208,650 Investigations$69,550 $69,550 Neighborhood Services$6,182 $6,182 Traffic Safety$61,822 $61,822 FD601 Water Fund$129,827 $129,827 FD602 Sewer Fund$204,014 $204,014 FD611 Parking Fund$15,456 $15,456 FD705 Whale Rock Fund$27,820 $27,820 All Other$46,367 $46,367 Total$1,557,495 $1,557,495 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 17.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 507, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 507 account as a matter of policy. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 198Schedule 17.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,049,917 $2,049,917 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011002 - City Council $3,865 $2,743 $6,608 1011001 - Administration $19,800 $4,843 $24,643 1011501 - City Attorney $16,532 $2,851 $19,383 1012000 - Finance $37,300 $5,126 $42,426 1011101 - Network Services $52,684 $4,002 $56,686 1011102 - IT Support Services $6,675 $1,444 $8,119 1012006 - Finance Support Services $3,136 $51 $3,187 1013001 - Human Resources $54,910 $3,593 $58,503 1013002 - Risk Management $143,236 $1,896 $145,132 1015001 - Public Works Administration $183,365 $12,820 $196,185 1015005 - Facilities Maintenance $40,063 $1,146 $41,209 1015008 - Fleet$6,080 $102 $6,182 Total allocated additions:$584,485 $40,617 $625,102 $625,102 Total to be allocated$2,634,402 $40,617 $2,675,019 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 199Schedule 17.0032019TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES $1,302,928 $437,784 $486,513 $378,631 FRINGE BENEFITS $644,928 $216,696 $240,816 $187,416 Other Expense and CostSERVICES & SUPPLIES $102,061 $34,292 $38,110 $29,659 Departmental Expenditures$2,049,917 $688,772 $765,439 $595,706 Additions: 1stOther $584,485 $584,485 Functional Cost$2,634,402 $584,485 $688,772 $765,439 $595,706 Reallocate Admin($584,485) $196,387 $218,247 $169,851 Allocable Costs$2,634,402 $885,159 $983,686 $765,557 Unallocated ($1,868,845) ($885,159) ($983,686)1st Allocation$765,557 $765,557 Additions: 2ndOther $40,617 $40,617 Functional Cost$40,617 $40,617 Reallocate Admin($40,617) $13,647 $15,166 $11,804 Allocable Costs$40,617 $13,647 $15,166 $11,804 Unallocated ($28,813) ($13,647) ($15,166)2nd Allocation$11,804 $11,804 Total allocated$777,361 $777,361 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 200Schedule 17.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,272 43.772 % $335,096 $335,096 $5,167 $340,263 FD211 SB1 Road Repair 2017 86 2.959 % $22,656 $22,656 $349 $23,005 FD401 Capital Outlay Engineering 437 15.038 % $115,123 $115,123 $1,775 $116,898 FD403 Info Tech Replacement Fund 3 0.103 % $790 $790 $12 $802 FD507 Transportation Impact Fee Fund 49 1.686 % $12,909 $12,909 $199 $13,108 FD404 Major Facility Replacement Fund 346 11.906 % $91,150 $91,150 $1,405 $92,555 FD501 Parkland Development Fund 76 2.615 % $20,021 $20,021 $309 $20,330 FD602 Sewer Fund 622 21.404 % $163,860 $163,860 $2,527 $166,387 FD611 Parking Fund 14 0.482 % $3,688 $3,688 $57 $3,745 FD621Transit Fund 1 0.035 % $264 $264 $4 $268 Total2,906 100.000 %$765,557 $765,557 $11,804 $777,361 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 201Schedule 17.0052019TotalProject EngineeringFD211 SB1 Road Repair 2017$23,005 $23,005 FD401 Capital Outlay Engineering$116,898 $116,898 FD403 Info Tech Replacement Fund$802 $802 FD404 Major Facility Replacement Fund$92,555 $92,555 FD501 Parkland Development Fund$20,330 $20,330 FD507 Transportation Impact Fee Fund$13,108 $13,108 FD601 Water Fund$340,263 $340,263 FD602 Sewer Fund$166,387 $166,387 FD611 Parking Fund$3,745 $3,745 FD621Transit Fund$268 $268 Total$777,361 $777,361 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 18.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling. Costs are allocated as follows: General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated. Parking - These costs are related to Development Review of transportation projects and are allocated only to this function. Transit – These costs are related to transit projects. These costs are allocated directly to Fund 621 Transit. Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function. Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 203Schedule 18.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $896,897 $896,897 Allocated additions: 10000000 - Building Charge $430 $430 1011002 - City Council $1,691 $1,200 $2,891 1011001 - Administration $8,663 $2,119 $10,782 1011501 - City Attorney $7,233 $1,247 $8,480 1011021 - City Clerk $2,535 $569 $3,104 1012000 - Finance $19,084 $2,632 $21,716 1011101 - Network Services $23,973 $1,832 $25,805 1011102 - IT Support Services $2,995 $649 $3,644 1012006 - Finance Support Services $1,372 $22 $1,394 1013001 - Human Resources $21,965 $1,437 $23,402 1013002 - Risk Management $57,488 $759 $58,247 1013003 - Wellness Program $231 $334 $565 1015001 - Public Works Administration $102,197 $7,145 $109,342 1015005 - Facilities Maintenance $1,021 $30 $1,051 1015008 - Fleet$7,602 $126 $7,728 Total allocated additions:$258,480 $20,101 $278,581 $278,581 Total to be allocated$1,155,377 $20,101 $1,175,478 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 204Schedule 18.0032019TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES $552,541 $314,175 $18,123 $13,371 $128,300 $78,572 FRINGE BENEFITS $301,073 $171,190 $9,875 $7,286 $69,909 $42,813 Other Expense and CostSERVICES & SUPPLIES $43,283 $24,611 $1,420 $1,047 $10,050 $6,155 Departmental Expenditures$896,897 $509,976 $29,418 $21,704 $208,259 $127,540 Additions: 1stOther $258,480 $258,480 Functional Cost$1,155,377 $258,480 $509,976 $29,418 $21,704 $208,259 $127,540 Reallocate Admin ($258,480) $146,972 $8,478 $6,255 $60,019 $36,756 Allocable Costs$1,155,377 $656,948 $37,896 $27,959 $268,278 $164,296 Unallocated ($656,948) ($656,948)1st Allocation$498,429 $37,896 $27,959 $268,278 $164,296 Additions: 2ndOther $20,101 $20,101 Functional Cost$20,101 $20,101 Reallocate Admin ($20,101) $11,429 $659 $486 $4,667 $2,860 Allocable Costs$20,101 $11,429 $659 $486 $4,667 $2,860 Unallocated ($11,429) ($11,429)2nd Allocation$8,672 $659 $486 $4,667 $2,860 Total allocated$507,101 $38,555 $28,445 $272,945 $167,156 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 205Schedule 18.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 100 100.000 % $37,896 $37,896 $659 $38,555 Total100 100.000 %$37,896 $37,896 $659 $38,555 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 206Schedule 18.0052019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $27,959 $27,959 $486 $28,445 Total100 100.000 %$27,959 $27,959 $486 $28,445 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 207Schedule 18.0062019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $268,278 $268,278 $4,667 $272,945 Total100 100.000 %$268,278 $268,278 $4,667 $272,945 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 208Schedule 18.0072019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $164,296 $164,296 $2,860 $167,156 Total100 100.000 %$164,296 $164,296 $2,860 $167,156 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 209Schedule 18.0082019TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $272,945 $272,945 Long Range Planning $167,156 $167,156 FD611 Parking Fund $38,555 $38,555 FD621Transit Fund $28,445 $28,445 Total$507,101 $38,555 $28,445 $272,945 $167,156 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 19.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 211Schedule 19.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $407,673 $407,673 Total to be allocated$407,673 $407,673 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 212Schedule 19.0032019TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES $216,665 $216,665 FRINGE BENEFITS $111,356 $111,356 Other Expense and CostSERVICES & SUPPLIES $79,652 $79,652 Departmental Expenditures$407,673 $407,673 Functional Cost$407,673 $407,673 Allocable Costs$407,673 $407,673 Unallocated ($407,673) ($407,673)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 213Schedule 19.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $26 $26 $26 Subtotal1 100.000 %$26 $26 $26 Direct Billed($26) ($26) ($26)Total1 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource: IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 214Schedule 19.0052019TotalProgram SupportFD602 Sewer Fund$26 $26 Subtotal$26 $26 Direct Billed($26) ($26)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 20.01 HAZARD PREVENTION (Utility Services) NATURE AND EXTENT OF SERVICE The Hazard Prevention Department prevents injury and loss to life, property and the environment caused by fire, explosion or exposure to hazardous materials. Program goals include eliminating fire hazards and investigating fires in buildings, equipment and properties; safely handling and containing all hazardous materials; and broadening public awareness about the dangers of fire and hazardous materials. This program has seven major activities: fire hazard inspection and abatement, fire and arson investigation, hazardous material inspection and abatement, building plan review, hazardous waste removal and disposal, education, and hydrant maintenance. Costs are allocated as follows: Hazard Prevention-General Government - These costs are identified but not allocated. Fire Hydrant - This amount is tied to the cost of interns performing hydrant service. These costs are allocated directly to the Water Fund. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Costs to be allocatedDetail page 216Schedule 20.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $926,601 $926,601 Total to be allocated$926,601 $926,601 IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Schedule of costs to beallocated by functionDetail page 217Schedule 20.0032019TotalGeneral & AdminHazard PreventionFire HydrantWages & BenefitsSALARIES & WAGES $559,443 $559,443 FRINGE BENEFITS $303,638 $303,638 Other Expense and CostSERVICES & SUPPLIES $63,520 $63,520 Departmental Expenditures$926,601 $926,601 Functional Cost$926,601 $926,601 Allocable Costs$926,601 $926,601 Unallocated ($926,601) ($926,601)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Detail allocation ofFire HydrantDetail page 218Schedule 20.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1 100.000 % $8,300 $8,300 $8,300 Subtotal1 100.000 %$8,300 $8,300 $8,300 Direct Billed($8,300) ($8,300) ($8,300)Total1 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Amount Is Tied To Cost Of Interns Performing Hydrant ServiceSource:Amount of intern costs directed to hydrant testing IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationHazard Prevention (Utility Svc)Departmental CostAllocation SummaryDetail page 219Schedule 20.0052019TotalFire HydrantFD601 Water Fund$8,300 $8,300 Subtotal$8,300 $8,300 Direct Billed($8,300) ($8,300)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2019 Prepared by: SCHEDULE 21.01 ENGINEERING DEVELOPMENT REVIEW (Utility Services) NATURE AND EXTENT OF SERVICE The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs. This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard. The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects. Costs are allocated based on an analysis of tasks performed by staff during the year as follows: Development Review Services – These costs relate to review services for private projects and those being developed by the city, these costs are identified but not allocated. Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services provided back to Engineering Development Review to facilitate the review and inspection of development projects. IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 221Schedule 21.00220191st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocated IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 222Schedule 21.0032019TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 223Schedule 21.0042019User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % ($9,784) ($9,784) ($9,784)FD602 Sewer Fund 50 50.000 % ($9,785) ($9,785) ($9,785)Subtotal100 100.000 %($19,569)($19,569)($19,569)Direct Billed$19,569 $19,569 $19,569 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl Blair IVA/Cap9504/21/20City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 224Schedule 21.0052019TotalUtility ServicesFD601 Water Fund($9,784) ($9,784)FD602 Sewer Fund($9,785) ($9,785)Subtotal($19,569)($19,569)Direct Billed$19,569 $19,569 Total City of San Luis Obispo Central Service Cost Allocation Plan Appendix A – Cost of Service Enterprise Cost of Services Allocation Summary-2019-20 using 2017-18 Actual Amounts Allocation Type Water Enterprise Sewer Enterprise Total Enterprise Allocation Public Safety $ 213,588 $ 207,716 $ 421,305 Right-of-Way Maintenance $ 730,149 $ 515,621 $ 1,245,769 Direct Credit for Private Sec. $ - $ (4,822) $ (4,822) Total $ 943,737 $ 718,515 $ 1,662,252 Enterprise Cost of Services Allocation Summary-2020-21 using 2018-19 Actual Amounts Allocation Type Water Enterprise Sewer Enterprise Total Enterprise Allocation Public Safety $ 239,335 $ 216,195 $ 455,530 Right-of-Way Maintenance $ 597,564 $ 449,746 $ 1,047,309 Direct Credit for Private Sec. $ - $ (2,837) $ (2,837) Total $ 836,899 $ 663,104 $ 1,500,003