Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Item 15 - COUNCIL READING FILE_a_2020 Cost Allocation Plan
CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2020 Prepared March 29, 2021 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 2020 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, 2020. Statistics used to allocate costs were taken from FY2020 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 2020 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 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012020SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 25Costs by Function1.03 26Detail Allocation - City Hall1.04 27Detail Allocation - 919 Palm1.05 28Detail Allocation - Corporation Yard1.06 29Allocation Summary1.07 30City CouncilNarrative2.01Costs to be Allocated2.02 32Costs by Function2.03 33Detail Allocation - City Council2.04 34Allocation Summary2.05 36City AdministrationNarrative3.01Costs to be Allocated3.02 39Costs by Function3.03 40Detail Allocation - Citywide Administration3.04 41Detail Allocation - Netwok Services & Info Services3.05 43Detail Allocation - Economic Development3.06 44Detail Allocation - Natural Resource Planning3.07 45Allocation Summary3.08 46City AttorneyNarrative4.01Costs to be Allocated4.02 49Costs by Function4.03 50Detail Allocation - City Attorney4.04 51Allocation Summary4.05 53City ClerkNarrative5.01Costs to be Allocated5.02 56 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022020SchedulePageCosts by Function5.03 57Detail Allocation - City Clerk Services5.04 58Detail Allocation - Public Counter/Main City Phone5.05 59Allocation Summary5.06 61Finance Narrative6.01Costs to be Allocated6.02 64Costs by Function6.03 65Detail Allocation - Accounts Payable6.04 67Detail Allocation - Payroll6.05 69Detail Allocation - Purchasing6.06 71Detail Allocation - General Finance6.07 73Detail Allocation - Utility Billing6.08 75Detail Allocation - Utility Billing Costs6.09 76Detail Allocation - Cashier6.10 77Detail Allocation - Budget6.11 78Allocation Summary6.12 80Network ServicesNarrative7.01Costs to be Allocated7.02 83Costs by Function7.03 84Detail Allocation - Network Services & Desktop Support7.04 86Detail Allocation - Enterprise Apps7.05 88Detail Allocation - MDC Support7.06 90Detail Allocation - Tablet Support7.07 91Detail Allocation - Server Support7.08 93Detail Allocation - Network Support7.09 95Detail Allocation - Radios7.10 97Detail Allocation - Telemetry7.11 98Detail Allocation - Cell Phones7.12 99Detail Allocation - Cellular Data Services7.13 100Detail Allocation - Telephones7.14 102Detail Allocation - South Hills7.15 104Detail Allocation - Tassajara7.16 105Detail Allocation - Direct Dept Exp7.17 106Allocation Summary7.18 107Information ServicesNarrative8.01Costs to be Allocated8.02 112Costs by Function8.03 113Detail Allocation - Information Services8.04 114Detail Allocation - Enterprise Apps8.05 115Allocation Summary8.06117 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032020SchedulePageFinance Support ServicesNarrative9.01Costs to be Allocated9.02 120Costs by Function9.03 121Detail Allocation - General Support Services9.04 122Detail Allocation - Parking9.05 124Allocation Summary9.06 125Human ResourcesNarrative10.01Costs to be Allocated10.02 128Costs by Function10.03 129Detail Allocation - Human Resources10.04 130Allocation Summary10.05 132Risk ManagementNarrative11.01Costs to be Allocated11.02 135Costs by Function11.03 136Detail Allocation - Risk Management11.04 137Allocation Summary11.05 138Wellness ProgramNarrative12.01Costs to be Allocated12.02 140Costs by Function12.03 141Detail Allocation - Wellness Program12.04 142Allocation Summary12.05 144Public Works AdministrationNarrative13.01Costs to be Allocated13.02 147Costs by Function13.03 148Detail Allocation - Deputy Director/City Engineer13.04 149Detail Allocation - Director13.05 150Detail Allocation - Development Review13.06 151Detail Allocation - Utilities13.07 152Allocation Summary13.08 153Facilities MaintenanceNarrative14.01Costs to be Allocated14.02 155 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042020SchedulePageCosts by Function14.03 156Detail Allocation - Utilities/Janitorial - City Hall14.04 158Detail Allocation - Utilities - 919 Palm Street14.05 159Detail Allocation - Janitorial - 919 Palm Street14.06 160Detail Allocation - Utilities - Corp Yard14.07 161Detail Allocation - Janitorial - Corp Yard14.08 162Detail Allocation - Utilities - Other14.09 163Detail Allocation - Janitorial - Other14.10 164Detail Allocation - Parking Facility Maintenance14.11 165Detail Allocation - Utility Fund Facilities Maintenance14.12 166Detail Allocation - Transit Facilities Maintenance14.13 167Detail Allocation - Building Maintenance14.14 168Allocation Summary14.15 170FleetNarrative15.01Costs to be Allocated15.02 175Costs by Function15.03 176Detail Allocation - Fleet15.04 177Allocation Summary15.05 178CIP Project EngineeringNarrative16.01Costs to be Allocated16.02 180Costs by Function16.03 181Detail Allocation - Project Engineering16.04 182Allocation Summary16.05 183Transportation/Plan EngineeringNarrative17.01Costs to be Allocated17.02 185Costs by Function17.03 186Detail Allocation - Parking17.04 187Detail Allocation - Transit17.05 188Detail Allocation - Development Review17.06 189Detail Allocation - Long Range Plan17.07 190Allocation Summary17.08 191Insurance ISF FundNarrative18.01Costs to be Allocated18.02 193Costs by Function18.03 194Detail Allocation - Risk Management18.04 195Detail Allocation - Workers Comp Premiums18.05 197Detail Allocation - Liability Claims18.06 199 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052020SchedulePageDetail Allocation - General Fund Liab Claims18.07 200Allocation Summary18.08 202Natural Resources Protection (Utility Services)Narrative19.01Costs to be Allocated19.02 205Costs by Function19.03 206Detail Allocation - Program Support19.04 207Allocation Summary19.05 208Eng Dev Review (Utility Services)Narrative20.01Costs to be Allocated20.02 210Costs by Function20.03 211Detail Allocation - Utility Services20.04 212Allocation Summary20.05213 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012020Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionComm Svc GroupFin NonDepartComm Dev AdminCommissions & CommBuilding Charge$321 $292 $625 $15,463 City Council$816 $662 $1,516 $966 $24 $410 $2,129 $39 City Administration$3,967 $118,836 $50,733 $4,697 $115 $1,993 $10,351 $185 City Attorney$3,795 $3,080 $7,055 $4,493 $109 $1,907 $9,901 $177 City Clerk$420 $839 $105 $75,141 $420 Finance $6,902 $5,670 $10,795 $36 $9,369 $93 $3,388 $20,375 $1,221 Network Services$5,214 $12,197 $3,099 $554 $99,507 $2,215 Information Services$1,188 $2,378 $297 $222,264 Finance Support Services$440 $357 $817 $520 $13 $221 $1,147 $20 Human Resources$3,608 $7,215 $901 $19,841 Risk ManagementWellness Program$127 $255 $32 $822 $127 Public Works AdministrationFacilities Maintenance$3,099 $2,818 $6,030 $32,038 Fleet$3,910 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund$598 $11,061 $22,261 $3,352 $17 $300 $59,722 $28 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$19,938 $153,333 $126,626 $3,135 $25,286 $371 $8,219 $568,701 $4,432 Proposed Costs$19,938 $153,333 $126,626 $3,135 $25,286 $371 $8,219 $568,701 $4,432 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022020Central Service DepartmentsDevelopment ReviewLong Range PlanDev ServicesBuilding & SafetyHuman RelationsPark MaintSwim Center MaintUrban Forest SvcStreet MaintBuilding Charge$6,168 $3,522 $9,793 $3,832 $590 $4,422 City Council$2,585 $282 $2,462 $5,570 $868 $6,350 $1,239 $2,039 $2,808 City Administration$12,576 $1,373 $11,978 $27,090 $4,221 $30,882 $6,024 $9,915 $13,656 City Attorney$12,028 $1,313 $11,456 $25,911 $4,036 $29,537 $5,762 $9,484 $13,061 City Clerk$5,834 $1,679 $6,518 $6,337 $839 $1,888 $4,470 Finance $24,964 $4,966 $10,054 $47,182 $7,913 $60,620 $13,702 $18,042 $28,381 Network Services$76,045 $10,086 $73,522 $84,068 $13,772 $29,972 $52,483 Information Services$15,457 $16,047 $14,264 $1,188 $4,754 $11,470 Finance Support Services$1,394 $152 $1,327 $25,052 $467 $3,423 $667 $1,099 $1,514 Human Resources$46,897 $48,701 $43,290 $3,608 $14,430 $34,812 Risk ManagementWellness Program$1,772 $510 $1,980 $1,925 $255 $574 $1,358 Public Works Administration$44,335 $132,384 $17,925 $132,058 $122,794 Facilities Maintenance$11,483 $7,298 $20,291 $34,819 $5,787 $60,969 Fleet$5,214 $11,731 $144,688 $5,214 $36,498 $262,003 CIP Project EngineeringTransportation/Plan Engineering$219,613 $123,326 Insurance ISF Fund$139,366 $207 $1,804 $146,844 $635 $131,553 $11,484 $43,794 $104,107 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$625,731 $154,714 $39,081 $466,232 $18,140 $727,972 $81,679 $310,924 $718,308 Proposed Costs$625,731 $154,714 $39,081 $466,232 $18,140 $727,972 $81,679 $310,924 $718,308 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032020Central Service DepartmentsTraffic Signals/LightsStormwater/Flood ControlWtr Admin/EngSolid Waste RecRec AdminRec FacilitiesYouth ServicesCommunity ServicesRanger ProgramBuilding ChargeCity Council$1,275 $1,947 $8 $214 $1,915 $467 $2,095 $1,165 $1,217 City Administration$6,200 $9,470 $38 $1,041 $9,316 $2,272 $10,189 $5,665 $5,921 City Attorney$5,930 $9,058 $37 $995 $8,910 $2,173 $9,745 $5,417 $5,664 City Clerk$839 $3,001 $11,908 $1,830 $8,301 $1,284 $3,253 Finance $11,561 $17,550 $31 $1,319 $16,043 $6,702 $34,725 $11,578 $12,049 Network Services$29,138 $25,248 $53,164 $34,543 $98,624 $19,951 $41,211 Information Services$2,378 $55,146 $37,984 $1,188 $2,378 $2,378 $3,566 Finance Support Services$688 $1,050 $4 $116 $1,032 $251 $1,130 $628 $656 Human Resources$7,215 $22,186 $14,430 $3,608 $7,215 $7,215 $10,822 Risk ManagementWellness Program$255 $912 $765 $556 $2,522 $390 $988 Public Works Administration$28,573 $15,408 Facilities Maintenance$4,461 $76,293 $290,510 $4,806 $4,806 $4,806 Fleet$20,856 $28,677 $6,517 $54,747 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund$22,084 $66,463 $6 $156 $43,704 $10,918 $22,685 $22,003 $32,617 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$141,453 $256,116 $124 $3,841 $281,981 $355,018 $204,415 $82,480 $177,517 Proposed Costs$141,453 $256,116 $124 $3,841 $281,981 $355,018 $204,415 $82,480 $177,517 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042020Central Service DepartmentsAquaticsGolf CourseJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsTraffic SafetyBuilding ChargeCity Council$988 $1,460 $17 $4,903 $22,916 $6,840 $6,099 $563 $1,954 City Administration$4,803 $7,103 $86 $23,845 $111,457 $33,267 $29,660 $2,736 $9,503 City Attorney$4,594 $6,794 $83 $22,806 $106,602 $31,819 $28,368 $2,618 $9,089 City Clerk$4,016 $2,879 $15,722 $18,047 $5,037 $8,797 $1,339 $1,679 Finance $12,923 $17,394 $327 $45,779 $125,576 $36,825 $42,375 $5,261 $11,684 Network Services$38,326 $30,711 $81,103 $448,711 $76,457 $137,533 $18,789 $28,440 Information Services$1,188 $4,754 $125,774 $54,679 $13,076 $23,774 $1,188 $4,754 Finance Support Services$532 $787 $9 $2,643 $12,354 $3,687 $3,287 $303 $1,054 Human Resources$3,608 $14,430 $23,449 $165,944 $39,682 $72,149 $3,608 $14,430 Risk Management$1,748 Wellness Program$1,221 $874 $701 $5,483 $1,530 $2,673 $407 $510 Public Works AdministrationFacilities Maintenance$24,696 $24,696 $24,696 $49,391 $24,696 $24,696 Fleet$41,712 $23,463 $152,510 $74,300 $5,213 $7,821 $39,104 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund$11,299 $43,371 $13 $72,329 $503,244 $121,336 $215,970 $10,988 $43,732 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$83,498 $172,269 $535 $468,961 $1,752,219 $468,552 $625,289 $80,317 $190,629 Proposed Costs$83,498 $172,269 $535 $468,961 $1,752,219 $468,552 $625,289 $80,317 $190,629 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052020Central Service DepartmentsFire AdminEmergency ResponseHazard PreventionTraining ServicesRecruit AcademyFire ApparatusFire Station Fac SupDisaster AssistFD201 Local Sales TaxBuilding ChargeCity Council$2,298 $24,973 $2,174 $181 $930 $74 $152 City Administration$11,179 $121,458 $10,572 $881 $4,527 $360 $740 City Attorney$10,692 $116,168 $10,110 $843 $4,329 $343 $708 City Clerk$11,174 $19,620 $3,357 $839 Finance $18,442 $139,168 $16,573 $3,471 $250 $14,831 $1,658 $2,496 $9,464 Network Services$64,006 $306,247 $48,118 $7,095 Information Services$98,682 $53,490 $7,132 $2,378 Finance Support Services$1,239 $13,462 $1,172 $97 $502 $40 $82 Human Resources$14,430 $162,336 $21,645 $7,215 Risk ManagementWellness Program$542 $5,961 $1,020 $255 Public Works AdministrationFacilities Maintenance$22,435 $22,435 $22,435 $22,435 $22,435 $22,435 FleetCIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund$43,985 $494,174 $65,043 $133 $21,832 $54 $111 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$299,104 $1,479,492 $209,351 $28,041 $250 $64,733 $24,964 $26,724 $9,464 Proposed Costs$299,104 $1,479,492 $209,351 $28,041 $250 $64,733 $24,964 $26,724 $9,464 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062020Central Service DepartmentsFD202 Downtown BidFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD211 SB1 Road RepairFD401 Cap OutlayFD402 Fleet ReplaceFD403 IT ReplaceFD404 Major Fac RepBuilding Charge$238 City Council$668 $104 $3,395 $5 City Administration$3,248 $510 $16,512 $24 $3 City Attorney$3,107 $487 $15,792 $24 $2 City Clerk$420 $734 Finance $5,855 $738 $416 $30,805 $4,347 $3 $268 Network Services$2,215 $4,512 Information Services$595 $2,080 Finance Support Services$360 $57 $1,830 $3 Human Resources$1,804 $6,313 Risk ManagementWellness Program$127 $223 Public Works AdministrationFacilities Maintenance$2,283 FleetCIP Project Engineering$11,534 $175,965 $4,731 $73,638 Transportation/Plan EngineeringInsurance ISF Fund$5,287 $18,508 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$13,238 $22,720 $1,574 $103,225 $180,368 $8 $4,731 $73,906 Proposed Costs$13,238 $22,720 $1,574 $103,225 $180,368 $8 $4,731 $73,906 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072020Central Service DepartmentsFD501 Parkland DevFD504 LOVRFD505 Affordable HousingFD507 Trans ImpactFD601 WaterFD602 SewerFD611 ParkingFD621 TransitFD705 Whale RockBuilding Charge$2,211 $2,211 $515 City Council$663 $810 $15,613 $18,462 $6,109 $2,232 $2,177 City Administration$3,224 $3,939 $75,938 $89,790 $29,712 $10,856 $10,589 City Attorney$3,084 $3,767 $72,630 $85,880 $28,418 $10,383 $10,129 City Clerk$31,502 $24,091 $8,640 $9,726 $1,679 Finance $5,580 $6,836 $189,143 $225,657 $74,546 $24,742 $18,441 Network Services$243,450 $218,100 $95,529 $77,474 $55,824 Information Services$76,471 $66,553 $33,461 $5,844 $6,914 Finance Support Services$360 $437 $8,417 $9,953 $3,294 $1,204 $1,174 Human Resources$127,163 $108,044 $36,075 $10,822 $14,069 Risk ManagementWellness Program$4,273 $4,467 $1,402 $510 $510 Public Works Administration$26,270 $26,270 $335,802 $8,620 Facilities Maintenance$58,777 $58,775 $57,265 $5,039 Fleet$109,494 $187,704 $11,731 $23,463 CIP Project Engineering$2,958 $62,993 $311,413 $239,844 $6,210 Transportation/Plan Engineering$35,942 $26,490 Insurance ISF Fund$376,158 $351,089 $105,751 $31,726 $41,242 Natural Resources Protection (Utility Services)$2,375 Eng Dev Review (Utility Services)($6,514) ($6,513)Subtotal$2,958 $12,911 $15,789 $62,993 $1,722,409 $1,712,752 $869,887 $226,183 $186,211 Proposed Costs$2,958 $12,911 $15,789 $62,993 $1,722,409 $1,712,752 $869,887 $226,183 $186,211 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082020Central Service DepartmentsFD711 Hazardous MatFD715 Boysen RanchAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$50,203 $50,203 City Council$109 $10 $167,947 $167,947 City Administration$533 $37 $975,796 $975,796 City Attorney$509 $34 $781,246 $781,246 City Clerk$205 $304,409 $190,410 $494,819 Finance $1,350 $76 $131,104 $1,609,635 $159,174 $1,768,809 Network Services$1,114 $200,875 $2,949,242 $2,949,242 Information Services$977,112 $977,112 Finance Support Services$59 $6 ($11,576) $101,013 $101,013 Human Resources$1,143,210 $1,143,210 Risk Management$1,748 $1,748 Wellness Program$71 $48,885 $48,885 Public Works Administration$890,439 $890,439 Facilities Maintenance$1,059,934 $1,059,934 Fleet$40,408 $1,296,978 $1,296,978 CIP Project Engineering$889,286 $2,067,508 $2,956,794 Transportation/Plan Engineering$405,371 $693,791 $1,099,162 Insurance ISF Fund$3,475,144 $3,475,144 Natural Resources Protection (Utility Services)$2,375 ($2,375) $617,952 $617,952 Eng Dev Review (Utility Services)($13,027) $13,027 Subtotal$3,950 $163 $360,811 $17,116,946 $10,652 $3,728,835 $20,856,433 Proposed Costs$3,950 $163 $360,811 $17,116,946 $10,652 $3,728,835 $20,856,433 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012020DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$132,123 City Council$157,339 City Administration$1,266,811 ($317,580)City Attorney$1,000,636 ($133,717)City Clerk$566,656 ($12)Finance $1,789,888 ($23,750)Network Services$2,992,351 Information Services$1,031,587 Finance Support Services$438,461 ($292,262)Human Resources$1,217,672 ($9,907)Risk Management$5,402 Wellness Program$3,114 Public Works Administration$945,448 Facilities Maintenance$1,157,246 ($4,669)Fleet$1,077,423 CIP Project Engineering$2,205,278 Transportation/Plan Engineering$896,195 Insurance ISF Fund$4,808,289 ($671,541)Natural Resources Protection (Utility Services)$617,952 Eng Dev Review (Utility Services)Cultural Activities$19,938 Economic Development$153,333 Natural Resource Protection$126,626 Tourism and Bid Promotion$3,135 Community Promotion$25,286 Community Services Group$371 Finance Non Departmental$8,219 Community Development Admin$568,701 Commissions & Committees$4,432 Development Review$625,731 Long Range Planning$154,714 Development Services $39,081 Building and Safety$466,232 Human Relations$18,140 Parks Maintenance$727,972 Swim Center Maintenance$81,679 Urban Forest Services$310,924 Streets Maintenance$718,308 Traffic Signals & Lighting$141,453 Stormwater and Flood Control$256,116 Water Administration/Engineering$124 Solid Waste Recycling$3,841 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022020DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreation Administration$281,981 Recreation Facilities$355,018 Youth Services$204,415 Community Services$82,480 Ranger Program$177,517 Aquatics$83,498 Golf Course $172,269 Jack House$535 Police Administration$468,961 Patrol$1,752,219 Investigations$468,552 Police Support Services$625,289 Neighborhood Services$80,317 Traffic Safety$190,629 Fire Administration$299,104 Emergency Response$1,479,492 Hazard Prevention$209,351 Training Services$28,041 Recruit Academy$250 Fire Apparatus Service$64,733 Fire Station$24,964 Disaster Assistance$26,724 FD201 Local Sales Tax Fund$9,464 FD202 Downtown Bid Fund$13,238 FD205 CDBG Fund$22,720 FD206 Law Enforcement Grant Fund$1,574 FD208 Tourism Bid Fund$103,225 FD211 SB1 Road Repair 2017FD401 Capital Outlay Engineering$180,368 FD402 Fleet Replace$8 FD403 Info Tech Replacement Fund$4,731 FD404 Major Facility Replacement Fund$73,906 FD501 Parkland Development Fund$2,958 FD504 LOVR Impace Fee$12,911 FD505 Affordable Housing Fund$15,789 FD507 Transportation Impact Fee Fund$62,993 FD601 Water Fund$1,722,409 FD602 Sewer Fund$1,712,752 FD611 Parking Fund$869,887 FD621Transit Fund$226,183 FD705 Whale Rock Fund$186,211 FD711 Hazardous Mat Task Force Fund$3,950 FD715 Boysen Ranch$163 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032020DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedAll Other$360,811 Unallocated$3,728,835 Direct Billed$10,652 Total$22,177,748 ($1,321,315)$20,856,433 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012020DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcSchedule:1.0072.0053.0084.0055.0066.0127.0188.0069.006Building Charge($132,123)$0 $0 $0 $0 $0 $0 $0 $0 City Council$7,310 ($219,740) $1,393 $1,560 $0 $1,588 $15,043 $0 $205 City Administration$2,740 $3,109 ($1,286,228) $12,559 $101,578 $27,037 $44,523 $68,392 $2,736 City Attorney$1,607 $2,456 $11,944 ($1,010,405) $24,407 $14,671 $21,194 $15,045 $1,306 City Clerk$2,647 $1,391 $6,764 $6,469 ($713,954) $12,784 $28,449 $5,427 $739 Finance $10,333 $4,368 $21,243 $20,317 $21,260 ($2,153,021) $73,674 $13,024 $4,489 Network Services$7,257 $7,344 $71,849 $34,163 $2,099 $63,329 ($3,423,760) $47,314 $11,488 Information Services$4,806 $2,532 $48,443 $11,778 $1,679 $14,363 $39,386 ($1,225,472) $1,346 Finance Support Services$0 $378 $1,838 $1,757 $0 $6,805 $0 $0 ($157,250)Human Resources$2,922 $2,988 $14,535 $13,901 $13,984 $24,424 $34,229 $7,132 $1,611 Risk Management$0 $13 $65 $62 $0 $95 $613 $0 $7 Wellness Program$0 $8 $38 $36 $0 $332 $0 $0 $4 Public Works Administration$19,844 $2,321 $11,285 $10,794 $47,203 $16,748 $68,509 $55,771 $18,891 Facilities Maintenance$4,300 $2,829 $13,758 $13,159 $2,099 $47,099 $35,531 $5,944 $1,525 Fleet$491 $2,644 $12,861 $12,301 $1,888 $42,986 $23,506 $5,349 $1,426 CIP Project Engineering$16,839 $5,412 $26,324 $25,177 $0 $24,405 $50,854 $17,830 $2,917 Transportation/Plan Engineering$430 $2,199 $10,697 $10,231 $2,938 $15,391 $39,007 $7,132 $1,185 Insurance ISF Fund$394 $11,801 $57,395 $54,895 $0 $72,155 $0 $0 $6,362 Natural Resources Protection (Utility Services)$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$321 $816 $3,967 $3,795 $0 $6,902 $0 $0 $440 Economic Development$292 $662 $118,836 $3,080 $420 $5,670 $5,214 $1,188 $357 Natural Resource Protection$625 $1,516 $50,733 $7,055 $839 $10,795 $12,197 $2,378 $817 Tourism and Bid Promotion$0 $0 $0 $0 $0 $36 $3,099 $0 $0 Community Promotion$0 $966 $4,697 $4,493 $105 $9,369 $554 $297 $520 Community Services Group$0 $24 $115 $109 $0 $93 $0 $0 $13 Finance Non Departmental$0 $410 $1,993 $1,907 $0 $3,388 $0 $0 $221 Community Development Admin$15,463 $2,129 $10,351 $9,901 $75,141 $20,375 $99,507 $222,264 $1,147 Commissions & Committees$0 $39 $185 $177 $420 $1,221 $2,215 $0 $20 Development Review$6,168 $2,585 $12,576 $12,028 $5,834 $24,964 $76,045 $15,457 $1,394 Long Range Planning$3,522 $282 $1,373 $1,313 $1,679 $4,966 $10,086 $0 $152 Development Services $0 $2,462 $11,978 $11,456 $0 $10,054 $0 $0 $1,327 Building and Safety$9,793 $5,570 $27,090 $25,911 $6,518 $47,182 $73,522 $16,047 $25,052 Human Relations$0 $868 $4,221 $4,036 $0 $7,913 $0 $0 $467 Parks Maintenance$3,832 $6,350 $30,882 $29,537 $6,337 $60,620 $84,068 $14,264 $3,423 Swim Center Maintenance$0 $1,239 $6,024 $5,762 $839 $13,702 $13,772 $1,188 $667 Urban Forest Services$590 $2,039 $9,915 $9,484 $1,888 $18,042 $29,972 $4,754 $1,099 Streets Maintenance$4,422 $2,808 $13,656 $13,061 $4,470 $28,381 $52,483 $11,470 $1,514 Traffic Signals & Lighting$0 $1,275 $6,200 $5,930 $839 $11,561 $29,138 $2,378 $688 Stormwater and Flood Control$0 $1,947 $9,470 $9,058 $3,001 $17,550 $25,248 $55,146 $1,050 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022020DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundSchedule:10.00511.00512.00513.00814.01515.00516.00517.00818.008Building Charge$0 $0 $0 $0 $0 $0 $0 $0 $0 City Council$0 $0 $0 $0 $35,023 $0 $0 $0 $279 City Administration$13,335 $0 $120 $0 $13,130 $3,695 $0 $0 $44,043 City Attorney$10,001 $0 $34 $0 $7,699 $0 $0 $0 $33,122 City Clerk$16,669 $0 $40 $0 $12,682 $0 $0 $0 $53,249 Finance $40,006 $0 $116 $0 $49,511 $0 $0 $0 $128,542 Network Services$33,338 $0 $37 $0 $34,771 $8,623 $0 $0 $109,797 Information Services$14,169 $0 $30 $0 $9,115 $0 $0 $0 $46,238 Finance Support Services$0 $0 $0 $0 $0 $0 $0 $0 $273 Human Resources($1,402,400)$0 $58 $0 $13,998 $0 $0 $0 $64,853 Risk Management$0 ($6,267)$0 $0 $0 $0 $0 $0 $10 Wellness Program$0 $0 ($52,315)$0 $48,777 $0 $0 $0 $6 Public Works Administration$21,645 $0 $892 ($1,321,355) $37,634 $0 $0 $0 $64,370 Facilities Maintenance$18,037 $0 $637 $77,802 ($1,445,600) $16,014 $0 $0 $54,289 Fleet$16,233 $0 $574 $15,807 $83,746 ($1,346,166)$0 $0 $48,931 CIP Project Engineering$54,112 $0 $0 $319,080 $34,888 $13,035 ($2,956,794)$0 $160,643 Transportation/Plan Engineering$21,645 $0 $892 $18,227 $889 $7,821 $0 ($1,099,162) $64,283 Insurance ISF Fund$0 $4,519 $0 $0 $3,803 $0 $0 $0 ($4,348,072)Natural Resources Protection (Utility Services)$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$0 $0 $0 $0 $3,099 $0 $0 $0 $598 Economic Development$3,608 $0 $127 $0 $2,818 $0 $0 $0 $11,061 Natural Resource Protection$7,215 $0 $255 $0 $6,030 $3,910 $0 $0 $22,261 Tourism and Bid Promotion$0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion$901 $0 $32 $0 $0 $0 $0 $0 $3,352 Community Services Group$0 $0 $0 $0 $0 $0 $0 $0 $17 Finance Non Departmental$0 $0 $0 $0 $0 $0 $0 $0 $300 Community Development Admin$19,841 $0 $822 $0 $32,038 $0 $0 $0 $59,722 Commissions & Committees$0 $0 $127 $0 $0 $0 $0 $0 $28 Development Review$46,897 $0 $1,772 $44,335 $11,483 $5,214 $0 $219,613 $139,366 Long Range Planning$0 $0 $510 $0 $7,298 $0 $0 $123,326 $207 Development Services $0 $0 $0 $0 $0 $0 $0 $0 $1,804 Building and Safety$48,701 $0 $1,980 $0 $20,291 $11,731 $0 $0 $146,844 Human Relations$0 $0 $0 $0 $0 $0 $0 $0 $635 Parks Maintenance$43,290 $0 $1,925 $132,384 $34,819 $144,688 $0 $0 $131,553 Swim Center Maintenance$3,608 $0 $255 $17,925 $0 $5,214 $0 $0 $11,484 Urban Forest Services$14,430 $0 $574 $132,058 $5,787 $36,498 $0 $0 $43,794 Streets Maintenance$34,812 $0 $1,358 $122,794 $60,969 $262,003 $0 $0 $104,107 Traffic Signals & Lighting$7,215 $0 $255 $28,573 $4,461 $20,856 $0 $0 $22,084 Stormwater and Flood Control$22,186 $0 $912 $15,408 $0 $28,677 $0 $0 $66,463 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032020DepartmentsNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedSchedule:19.00520.005Building Charge$0 $0 $0 City Council$0 $0 $0 City Administration$0 $0 $0 City Attorney$0 $0 $0 City Clerk$0 $0 $0 Finance $0 $0 $0 Network Services$0 $0 $0 Information Services$0 $0 $0 Finance Support Services$0 $0 $0 Human Resources$0 $0 $0 Risk Management$0 $0 $0 Wellness Program$0 $0 $0 Public Works Administration$0 $0 $0 Facilities Maintenance$0 $0 $0 Fleet$0 $0 $0 CIP Project Engineering$0 $0 $0 Transportation/Plan Engineering$0 $0 $0 Insurance ISF Fund$0 $0 $0 Natural Resources Protection (Utility Services) ($617,952)$0 $0 Eng Dev Review (Utility Services)$0 $0 $0 Cultural Activities$0 $0 $19,938 Economic Development$0 $0 $153,333 Natural Resource Protection$0 $0 $126,626 Tourism and Bid Promotion$0 $0 $3,135 Community Promotion$0 $0 $25,286 Community Services Group$0 $0 $371 Finance Non Departmental$0 $0 $8,219 Community Development Admin$0 $0 $568,701 Commissions & Committees$0 $0 $4,432 Development Review$0 $0 $625,731 Long Range Planning$0 $0 $154,714 Development Services $0 $0 $39,081 Building and Safety$0 $0 $466,232 Human Relations$0 $0 $18,140 Parks Maintenance$0 $0 $727,972 Swim Center Maintenance$0 $0 $81,679 Urban Forest Services$0 $0 $310,924 Streets Maintenance$0 $0 $718,308 Traffic Signals & Lighting$0 $0 $141,453 Stormwater and Flood Control$0 $0 $256,116 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042020DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcWater Administration/Engineering$0 $8 $38 $37 $0 $31 $0 $0 $4 Solid Waste Recycling$0 $214 $1,041 $995 $0 $1,319 $0 $0 $116 Recreation Administration$0 $1,915 $9,316 $8,910 $11,908 $16,043 $53,164 $37,984 $1,032 Recreation Facilities$0 $467 $2,272 $2,173 $1,830 $6,702 $34,543 $1,188 $251 Youth Services$0 $2,095 $10,189 $9,745 $8,301 $34,725 $98,624 $2,378 $1,130 Community Services$0 $1,165 $5,665 $5,417 $1,284 $11,578 $19,951 $2,378 $628 Ranger Program$0 $1,217 $5,921 $5,664 $3,253 $12,049 $41,211 $3,566 $656 Aquatics$0 $988 $4,803 $4,594 $4,016 $12,923 $38,326 $1,188 $532 Golf Course $0 $1,460 $7,103 $6,794 $2,879 $17,394 $30,711 $4,754 $787 Jack House$0 $17 $86 $83 $0 $327 $0 $0 $9 Police Administration$0 $4,903 $23,845 $22,806 $15,722 $45,779 $81,103 $125,774 $2,643 Patrol$0 $22,916 $111,457 $106,602 $18,047 $125,576 $448,711 $54,679 $12,354 Investigations$0 $6,840 $33,267 $31,819 $5,037 $36,825 $76,457 $13,076 $3,687 Police Support Services$0 $6,099 $29,660 $28,368 $8,797 $42,375 $137,533 $23,774 $3,287 Neighborhood Services$0 $563 $2,736 $2,618 $1,339 $5,261 $18,789 $1,188 $303 Traffic Safety$0 $1,954 $9,503 $9,089 $1,679 $11,684 $28,440 $4,754 $1,054 Fire Administration$0 $2,298 $11,179 $10,692 $11,174 $18,442 $64,006 $98,682 $1,239 Emergency Response$0 $24,973 $121,458 $116,168 $19,620 $139,168 $306,247 $53,490 $13,462 Hazard Prevention$0 $2,174 $10,572 $10,110 $3,357 $16,573 $48,118 $7,132 $1,172 Training Services$0 $181 $881 $843 $0 $3,471 $0 $0 $97 Recruit Academy$0 $0 $0 $0 $0 $250 $0 $0 $0 Fire Apparatus Service$0 $930 $4,527 $4,329 $839 $14,831 $7,095 $2,378 $502 Fire Station$0 $74 $360 $343 $0 $1,658 $0 $0 $40 Disaster Assistance$0 $152 $740 $708 $0 $2,496 $0 $0 $82 FD201 Local Sales Tax Fund$0 $0 $0 $0 $0 $9,464 $0 $0 $0 FD202 Downtown Bid Fund$0 $668 $3,248 $3,107 $0 $5,855 $0 $0 $360 FD205 CDBG Fund$0 $0 $0 $0 $420 $738 $2,215 $595 $0 FD206 Law Enforcement Grant Fund$0 $104 $510 $487 $0 $416 $0 $0 $57 FD208 Tourism Bid Fund$238 $3,395 $16,512 $15,792 $734 $30,805 $4,512 $2,080 $1,830 FD211 SB1 Road Repair 2017$0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering$0 $5 $24 $24 $0 $4,347 $0 $0 $3 FD402 Fleet Replace$0 $0 $3 $2 $0 $3 $0 $0 $0 FD403 Info Tech Replacement Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund$0 $0 $0 $0 $0 $268 $0 $0 $0 FD501 Parkland Development Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD504 LOVR Impace Fee$0 $663 $3,224 $3,084 $0 $5,580 $0 $0 $360 FD505 Affordable Housing Fund$0 $810 $3,939 $3,767 $0 $6,836 $0 $0 $437 FD507 Transportation Impact Fee Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund$2,211 $15,613 $75,938 $72,630 $31,502 $189,143 $243,450 $76,471 $8,417 FD602 Sewer Fund$2,211 $18,462 $89,790 $85,880 $24,091 $225,657 $218,100 $66,553 $9,953 FD611 Parking Fund$0 $6,109 $29,712 $28,418 $8,640 $74,546 $95,529 $33,461 $3,294 FD621Transit Fund$515 $2,232 $10,856 $10,383 $9,726 $24,742 $77,474 $5,844 $1,204 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052020DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundWater Administration/Engineering$0 $0 $0 $0 $0 $0 $0 $0 $6 Solid Waste Recycling$0 $0 $0 $0 $0 $0 $0 $0 $156 Recreation Administration$14,430 $0 $765 $0 $76,293 $6,517 $0 $0 $43,704 Recreation Facilities$3,608 $0 $556 $0 $290,510 $0 $0 $0 $10,918 Youth Services$7,215 $0 $2,522 $0 $4,806 $0 $0 $0 $22,685 Community Services$7,215 $0 $390 $0 $4,806 $0 $0 $0 $22,003 Ranger Program$10,822 $0 $988 $0 $4,806 $54,747 $0 $0 $32,617 Aquatics$3,608 $0 $1,221 $0 $0 $0 $0 $0 $11,299 Golf Course $14,430 $0 $874 $0 $0 $41,712 $0 $0 $43,371 Jack House$0 $0 $0 $0 $0 $0 $0 $0 $13 Police Administration$23,449 $1,748 $701 $0 $24,696 $23,463 $0 $0 $72,329 Patrol$165,944 $0 $5,483 $0 $24,696 $152,510 $0 $0 $503,244 Investigations$39,682 $0 $1,530 $0 $24,696 $74,300 $0 $0 $121,336 Police Support Services$72,149 $0 $2,673 $0 $49,391 $5,213 $0 $0 $215,970 Neighborhood Services$3,608 $0 $407 $0 $24,696 $7,821 $0 $0 $10,988 Traffic Safety$14,430 $0 $510 $0 $24,696 $39,104 $0 $0 $43,732 Fire Administration$14,430 $0 $542 $0 $22,435 $0 $0 $0 $43,985 Emergency Response$162,336 $0 $5,961 $0 $22,435 $0 $0 $0 $494,174 Hazard Prevention$21,645 $0 $1,020 $0 $22,435 $0 $0 $0 $65,043 Training Services$0 $0 $0 $0 $22,435 $0 $0 $0 $133 Recruit Academy$0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Apparatus Service$7,215 $0 $255 $0 $0 $0 $0 $0 $21,832 Fire Station$0 $0 $0 $0 $22,435 $0 $0 $0 $54 Disaster Assistance$0 $0 $0 $0 $22,435 $0 $0 $0 $111 FD201 Local Sales Tax Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD205 CDBG Fund$1,804 $0 $127 $0 $0 $0 $11,534 $0 $5,287 FD206 Law Enforcement Grant Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund$6,313 $0 $223 $0 $2,283 $0 $0 $0 $18,508 FD211 SB1 Road Repair 2017$0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering$0 $0 $0 $0 $0 $0 $175,965 $0 $0 FD402 Fleet Replace$0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund$0 $0 $0 $0 $0 $0 $4,731 $0 $0 FD404 Major Facility Replacement Fund$0 $0 $0 $0 $0 $0 $73,638 $0 $0 FD501 Parkland Development Fund$0 $0 $0 $0 $0 $0 $2,958 $0 $0 FD504 LOVR Impace Fee$0 $0 $0 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund$0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund$0 $0 $0 $0 $0 $0 $62,993 $0 $0 FD601 Water Fund$127,163 $0 $4,273 $26,270 $58,777 $109,494 $311,413 $0 $376,158 FD602 Sewer Fund$108,044 $0 $4,467 $26,270 $58,775 $187,704 $239,844 $0 $351,089 FD611 Parking Fund$36,075 $0 $1,402 $335,802 $57,265 $11,731 $6,210 $35,942 $105,751 FD621Transit Fund$10,822 $0 $510 $8,620 $5,039 $0 $0 $26,490 $31,726 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062020DepartmentsNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedWater Administration/Engineering$0 $0 $124 Solid Waste Recycling$0 $0 $3,841 Recreation Administration$0 $0 $281,981 Recreation Facilities$0 $0 $355,018 Youth Services$0 $0 $204,415 Community Services$0 $0 $82,480 Ranger Program$0 $0 $177,517 Aquatics$0 $0 $83,498 Golf Course $0 $0 $172,269 Jack House$0 $0 $535 Police Administration$0 $0 $468,961 Patrol$0 $0 $1,752,219 Investigations$0 $0 $468,552 Police Support Services$0 $0 $625,289 Neighborhood Services$0 $0 $80,317 Traffic Safety$0 $0 $190,629 Fire Administration$0 $0 $299,104 Emergency Response$0 $0 $1,479,492 Hazard Prevention$0 $0 $209,351 Training Services$0 $0 $28,041 Recruit Academy$0 $0 $250 Fire Apparatus Service$0 $0 $64,733 Fire Station$0 $0 $24,964 Disaster Assistance$0 $0 $26,724 FD201 Local Sales Tax Fund$0 $0 $9,464 FD202 Downtown Bid Fund$0 $0 $13,238 FD205 CDBG Fund$0 $0 $22,720 FD206 Law Enforcement Grant Fund$0 $0 $1,574 FD208 Tourism Bid Fund$0 $0 $103,225 FD211 SB1 Road Repair 2017$0 $0 $0 FD401 Capital Outlay Engineering$0 $0 $180,368 FD402 Fleet Replace$0 $0 $8 FD403 Info Tech Replacement Fund$0 $0 $4,731 FD404 Major Facility Replacement Fund$0 $0 $73,906 FD501 Parkland Development Fund$0 $0 $2,958 FD504 LOVR Impace Fee$0 $0 $12,911 FD505 Affordable Housing Fund$0 $0 $15,789 FD507 Transportation Impact Fee Fund$0 $0 $62,993 FD601 Water Fund$0 ($6,514) $1,722,409 FD602 Sewer Fund$2,375 ($6,513) $1,712,752 FD611 Parking Fund$0 $0 $869,887 FD621Transit Fund$0 $0 $226,183 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072020DepartmentsBuilding ChargeCity CouncilCity AdminCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcFD705 Whale Rock Fund$0 $2,177 $10,589 $10,129 $1,679 $18,441 $55,824 $6,914 $1,174 FD711 Hazardous Mat Task Force Fund$0 $109 $533 $509 $205 $1,350 $1,114 $0 $59 FD715 Boysen Ranch$0 $10 $37 $34 $0 $76 $0 $0 $6 All Other$0 $0 $0 $0 $0 $131,104 $200,875 $0 ($11,576)Subtotal$0 $0 $0 $0 ($190,410)($159,174)$0 $0 $0 Direct BillUnallocated$190,410 $159,174 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082020DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundFD705 Whale Rock Fund$14,069 $0 $510 $0 $0 $23,463 $0 $0 $41,242 FD711 Hazardous Mat Task Force Fund$0 $0 $71 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch$0 $0 $0 $0 $0 $0 $0 $0 $0 All Other$0 $0 $0 $0 $0 $40,408 $0 $0 $0 Subtotal$0 $0 $0 $0 $0 $0 ($2,067,508)($693,791)$0 Direct BillUnallocated$2,067,508 $693,791 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092020DepartmentsNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedFD705 Whale Rock Fund$0 $0 $186,211 FD711 Hazardous Mat Task Force Fund$0 $0 $3,950 FD715 Boysen Ranch$0 $0 $163 All Other$0 $0 $360,811 Subtotal($615,577)($13,027)$17,116,946 Direct Bill($2,375) $13,027 $10,652 Unallocated$617,952 $3,728,835 Total$0 $0 $20,856,433 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012020DepartmentBasis 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 - City Administration 3.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 3.005 Netwok Services & Info ServicesDirect Allocation to Network Services and Information Services 3.006 Economic DevelopmentDirect Allocation to Economic Development 3.007 Natural Resource PlanningDirect 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 PhoneFull 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 Allocation to Water (FD601) & Sewer (FD602) 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 SupportNumber 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 Enterprise AppsFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.006 MDC SupportNumber of MDCs by Fund/Department/Division 7.007 Tablet SupportNumber of Tablets by Fund/Department/Division IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022020DepartmentBasis of allocation 7.008 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) 7.009 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.010 RadiosNumber of Assigned Radios by Fund/Department 7.011 TelemetryNumber of Controllers by Fund/Div/Dept 7.012 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 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 South HillsNumber of Radio Repeaters by Fund/Department/Division 7.016 TassajaraNumber of Radio Repeaters by Fund/Department/Division 7.017 Direct Dept Exp1011103 - Information Services 8.004 Information ServicesEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.005 Enterprise Apps1012006 - Finance Support Services 9.004 General Support ServicesTotal Operating Expenditures by Department/Division 9.005 ParkingParking Fee Charged by Department1013001 - Human Resources 10.004 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 11.004 Risk ManagementDirect Allocation to the Insurance ISF Fund 8021013003 - Wellness Program 12.004 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 13.004 Deputy Director/City EngineerHours Supervised by Department/Division 13.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 13.006 Development ReviewDirect Allocation to Development Review 13.007 UtilitiesAnalysis of Time Worked1015005 - Facilities Maintenance IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032020DepartmentBasis of allocation 14.004 Utilities/Janitorial - City HallSquare Feet by Department 14.005 Utilities - 919 Palm StreetSquare Feet by Department 14.006 Janitorial - 919 Palm StreetSquare Feet by Department 14.007 Utilities - Corp YardSquare Feet by Department 14.008 Janitorial - Corp YardSquare Feet by Department 14.009 Utilities - OtherSquare Feet by Department 14.010 Janitorial - OtherSquare Feet by Department 14.011 Parking Facility MaintenanceDirect Allocation to Parking, Fund 611 14.012 Utility Fund Facilities MaintenanceDirect Allocation to Water and Sewer Funds 14.013 Transit Facilities MaintenanceDirect Allocation to Fund 621 Transit 14.014 Building MaintenanceMaintenance Square Footage by Fund/Department1015008 - Fleet 15.004 FleetCount of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 16.004 Project EngineeringNumber of Project Hours by Fund1015010 - Transportation/Plan Engineering 17.004 ParkingDirect Allocation to Fund 611 Parking 17.005 TransitDirect Allocation to Fund 621 Transit 17.006 Development ReviewDirect Allocation to Development Review 17.007 Long Range PlanDirect Allocation to Long Range Plan8020000 - Insurance ISF Fund 18.004 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) 18.005 Workers Comp PremiumsFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 18.006 Liability Claims 18.007 General Fund Liab Claims1011050 - Natural Resources Protection (Utility Services) 19.004 Program SupportAgreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services) 20.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeCosts to be allocatedDetail page 25Schedule 1.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: Departmental cost adjustments: CITY HALL$40,986 919 PALM$77,380 CORPORATE YARD$13,757 Total departmental cost adjustments:$132,123 $132,123 Total to be allocated$132,123 $132,123 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 26Schedule 1.0032020TotalGeneral & AdminCity Hall919 PalmCorporation YardOther Expense and CostSALARIES & WAGESFRINGE BENEFITSCost AdjustmentsCITY HALL$40,986 $40,986 919 PALM$77,380 $77,380 CORPORATE YARD$13,757 $13,757 Functional Cost$132,123 $40,986 $77,380 $13,757 Allocable Costs$132,123 $40,986 $77,380 $13,757 1st Allocation$132,123 $40,986 $77,380 $13,757 Functional CostAllocable Costs2nd AllocationTotal allocated$132,123 $40,986 $77,380 $13,757 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 27Schedule 1.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration938 6.686 %$2,740 $2,740 $2,740 City Council2,502 17.834 %$7,310 $7,310 $7,310 Cultural Activities110 0.784 %$321 $321 $321 Economic Development100 0.713 %$292 $292 $292 Natural Resource Protection214 1.525 %$625 $625 $625 City Attorney550 3.920 %$1,607 $1,607 $1,607 City Clerk906 6.458 %$2,647 $2,647 $2,647 Finance 3,537 25.212 %$10,333 $10,333 $10,333 Network Services2,484 17.706 %$7,257 $7,257 $7,257 Human Resources1,000 7.128 %$2,922 $2,922 $2,922 Insurance ISF Fund135 0.962 %$394 $394 $394 Facilities Maintenance1,472 10.493 %$4,300 $4,300 $4,300 FD208 Tourism Bid Fund81 0.579 %$238 $238 $238 Total14,029 100.000 %$40,986 $40,986 $40,986 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 28Schedule 1.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin3,600 19.983 %$15,463 $15,463 $15,463 Development Review1,436 7.971 %$6,168 $6,168 $6,168 Long Range Planning820 4.552 %$3,522 $3,522 $3,522 Building and Safety2,280 12.656 %$9,793 $9,793 $9,793 Public Works Administration4,620 25.645 %$19,844 $19,844 $19,844 Transportation/Plan Engineering100 0.555 %$430 $430 $430 Information Services1,119 6.211 %$4,806 $4,806 $4,806 FD621Transit Fund120 0.666 %$515 $515 $515 CIP Project Engineering3,920 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 29Schedule 1.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance780 27.857 %$3,832 $3,832 $3,832 Urban Forest Services120 4.286 %$590 $590 $590 Streets Maintenance900 32.143 %$4,422 $4,422 $4,422 Fleet100 3.571 %$491 $491 $491 FD601 Water Fund450 16.071 %$2,211 $2,211 $2,211 FD602 Sewer Fund450 16.072 %$2,211 $2,211 $2,211 Total2,800 100.000 %$13,757 $13,757 $13,757 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 30Schedule 1.0072020TotalCity Hall919 PalmCorporation YardCity Council$7,310 $7,310 City Administration$2,740 $2,740 City Attorney$1,607 $1,607 City Clerk$2,647 $2,647 Finance $10,333 $10,333 Network Services$7,257 $7,257 Information Services$4,806 $4,806 Human Resources$2,922 $2,922 Public Works Administration$19,844 $19,844 Facilities Maintenance$4,300 $4,300 Fleet$491 $491 CIP Project Engineering$16,839 $16,839 Transportation/Plan Engineering$430 $430 Insurance ISF Fund$394 $394 Cultural Activities$321 $321 Economic Development$292 $292 Natural Resource Protection$625 $625 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$3,832 $3,832 Urban Forest Services$590 $590 Streets Maintenance$4,422 $4,422 FD208 Tourism Bid Fund$238 $238 FD601 Water Fund$2,211 $2,211 FD602 Sewer Fund$2,211 $2,211 FD621Transit Fund$515 $515 Total$132,123 $40,986 $77,380 $13,757 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilCosts to be allocatedDetail page 32Schedule 2.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$157,339 $157,339 Allocated additions: 10000000 - Building Charge$7,310 $7,310 1011001 - City Administration$1,393 $1,393 1011501 - City Attorney$1,560 $1,560 1012000 - Finance $1,588 $1,588 1011101 - Network Services$15,043 $15,043 1012006 - Finance Support Services$205 $205 1015005 - Facilities Maintenance$35,023 $35,023 8020000 - Insurance ISF Fund$279 $279 Total allocated additions:$7,310 $55,091 $62,401 $62,401 Total to be allocated$164,649 $55,091 $219,740 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilSchedule of costs to beallocated by functionDetail page 33Schedule 2.0032020TotalGeneral & AdminCity CouncilWages & BenefitsSALARIES & WAGES$82,512 $82,512 FRINGE BENEFITS$59,874 $59,874 Other Expense and CostSERVICES & SUPPLIES$14,953 $14,953 Departmental Expenditures$157,339 $157,339 Additions: 1stOther$7,310 $7,310 Functional Cost$164,649 $7,310 $157,339 Reallocate Admin($7,310) $7,310 Allocable Costs$164,649 $164,649 1st Allocation$164,649 $164,649 Additions: 2ndOther$55,091 $55,091 Functional Cost$55,091 $55,091 Reallocate Admin($55,091) $55,091 Allocable Costs$55,091 $55,091 2nd Allocation$55,091 $55,091 Total allocated$219,740 $219,740 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 34Schedule 2.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCultural Activities332,351 0.371 %$611 $611 $205 $816 Economic Development269,768 0.301 %$496 $496 $166 $662 Natural Resource Protection617,952 0.690 %$1,136 $1,136 $380 $1,516 Community Promotion393,509 0.440 %$724 $724 $242 $966 City Attorney1,000,636 1.118 %$1,840 $1,840 $616 $2,456 City Clerk566,644 0.633 %$1,042 $1,042 $349 $1,391 Finance 1,779,620 1.988 %$3,273 $3,273 $1,095 $4,368 Network Services2,992,351 3.342 %$5,503 $5,503 $1,841 $7,344 Finance Support Services153,927 0.172 %$283 $283 $95 $378 Human Resources1,217,672 1.360 %$2,239 $2,239 $749 $2,988 Insurance ISF Fund4,808,289 5.370 %$8,842 $8,842 $2,959 $11,801 Wellness Program3,114 0.003 %$6 $6 $2 $8 Community Development Admin867,164 0.969 %$1,595 $1,595 $534 $2,129 Commissions & Committees15,513 0.017 %$29 $29 $10 $39 Development Review1,053,548 1.177 %$1,937 $1,937 $648 $2,585 Long Range Planning114,993 0.128 %$211 $211 $71 $282 Building and Safety2,269,498 2.535 %$4,174 $4,174 $1,396 $5,570 Public Works Administration945,448 1.056 %$1,739 $1,739 $582 $2,321 Parks Maintenance2,587,151 2.890 %$4,758 $4,758 $1,592 $6,350 Swim Center Maintenance504,654 0.564 %$928 $928 $311 $1,239 Urban Forest Services830,659 0.928 %$1,528 $1,528 $511 $2,039 Facilities Maintenance1,152,577 1.287 %$2,120 $2,120 $709 $2,829 Streets Maintenance1,143,992 1.278 %$2,104 $2,104 $704 $2,808 Stormwater and Flood Control793,352 0.886 %$1,459 $1,459 $488 $1,947 Traffic Signals & Lighting519,399 0.580 %$955 $955 $320 $1,275 Fleet1,077,423 1.203 %$1,981 $1,981 $663 $2,644 City Administration1,266,811 1.415 %$2,330 $2,330 $779 $3,109 Transportation/Plan Engineering896,195 1.001 %$1,648 $1,648 $551 $2,199 Recreation Administration780,489 0.872 %$1,435 $1,435 $480 $1,915 Recreation Facilities190,312 0.213 %$350 $350 $117 $467 Youth Services853,586 0.953 %$1,570 $1,570 $525 $2,095 Ranger Program496,081 0.554 %$912 $912 $305 $1,217 Aquatics402,346 0.449 %$740 $740 $248 $988 Police Administration1,997,594 2.231 %$3,674 $3,674 $1,229 $4,903 Patrol9,337,298 10.429 %$17,171 $17,171 $5,745 $22,916 Investigations2,786,997 3.113 %$5,125 $5,125 $1,715 $6,840 Neighborhood Services229,238 0.256 %$422 $422 $141 $563 Traffic Safety796,078 0.889 %$1,464 $1,464 $490 $1,954 Fire Administration936,461 1.046 %$1,722 $1,722 $576 $2,298 Emergency Response10,175,128 11.365 %$18,712 $18,712 $6,261 $24,973 Hazard Prevention885,601 0.989 %$1,629 $1,629 $545 $2,174 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 35Schedule 2.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services73,793 0.082 %$136 $136 $45 $181 Fire Station30,106 0.034 %$55 $55 $19 $74 Disaster Assistance62,052 0.069 %$114 $114 $38 $152 FD202 Downtown Bid Fund272,165 0.304 %$501 $501 $167 $668 FD601 Water Fund6,361,662 7.105 %$11,699 $11,699 $3,914 $15,613 FD611 Parking Fund2,489,100 2.780 %$4,577 $4,577 $1,532 $6,109 FD602 Sewer Fund7,522,181 8.402 %$13,833 $13,833 $4,629 $18,462 Golf Course 595,060 0.665 %$1,094 $1,094 $366 $1,460 FD705 Whale Rock Fund887,145 0.991 %$1,631 $1,631 $546 $2,177 Information Services1,031,587 1.152 %$1,897 $1,897 $635 $2,532 FD208 Tourism Bid Fund1,383,208 1.545 %$2,544 $2,544 $851 $3,395 FD621Transit Fund909,464 1.016 %$1,672 $1,672 $560 $2,232 FD206 Law Enforcement Grant Fund42,648 0.048 %$78 $78 $26 $104 Fire Apparatus Service379,185 0.424 %$697 $697 $233 $930 Police Support Services2,484,815 2.775 %$4,570 $4,570 $1,529 $6,099 Community Services474,519 0.530 %$873 $873 $292 $1,165 FD711 Hazardous Mat Task Force Fund44,601 0.050 %$82 $82 $27 $109 Finance Non Departmental167,004 0.187 %$307 $307 $103 $410 Development Services 1,003,441 1.121 %$1,845 $1,845 $617 $2,462 Human Relations353,546 0.395 %$650 $650 $218 $868 CIP Project Engineering2,205,278 2.463 %$4,055 $4,055 $1,357 $5,412 Jack House7,238 0.008 %$13 $13 $4 $17 FD401 Capital Outlay Engineering2,080 0.002 %$4 $4 $1 $5 FD505 Affordable Housing Fund330,000 0.369 %$607 $607 $203 $810 Community Services Group9,593 0.011 %$18 $18 $6 $24 Risk Management5,402 0.006 %$10 $10 $3 $13 Water Administration/Engineering3,180 0.004 %$6 $6 $2 $8 Solid Waste Recycling87,156 0.097 %$160 $160 $54 $214 FD402 Fleet Replace207 FD504 LOVR Impace Fee270,094 0.302 %$497 $497 $166 $663 FD715 Boysen Ranch3,341 0.002 %$7 $7 $3 $10 Total89,532,270 100.000 %$164,649 $164,649 $55,091 $219,740 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 36Schedule 2.0052020TotalCity CouncilCity Administration$3,109 $3,109 City Attorney$2,456 $2,456 City Clerk$1,391 $1,391 Finance $4,368 $4,368 Network Services$7,344 $7,344 Information Services$2,532 $2,532 Finance Support Services$378 $378 Human Resources$2,988 $2,988 Risk Management$13 $13 Wellness Program$8 $8 Public Works Administration$2,321 $2,321 Facilities Maintenance$2,829 $2,829 Fleet$2,644 $2,644 CIP Project Engineering$5,412 $5,412 Transportation/Plan Engineering$2,199 $2,199 Insurance ISF Fund$11,801 $11,801 Cultural Activities$816 $816 Economic Development$662 $662 Natural Resource Protection$1,516 $1,516 Community Promotion$966 $966 Community Services Group$24 $24 Finance Non Departmental$410 $410 Community Development Admin$2,129 $2,129 Commissions & Committees$39 $39 Development Review$2,585 $2,585 Long Range Planning$282 $282 Development Services $2,462 $2,462 Building and Safety$5,570 $5,570 Human Relations$868 $868 Parks Maintenance$6,350 $6,350 Swim Center Maintenance$1,239 $1,239 Urban Forest Services$2,039 $2,039 Streets Maintenance$2,808 $2,808 Traffic Signals & Lighting$1,275 $1,275 Stormwater and Flood Control$1,947 $1,947 Water Administration/Engineering$8 $8 Solid Waste Recycling$214 $214 Recreation Administration$1,915 $1,915 Recreation Facilities$467 $467 Youth Services$2,095 $2,095 Community Services$1,165 $1,165 Ranger Program$1,217 $1,217 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 37Schedule 2.0052020TotalCity CouncilAquatics$988 $988 Golf Course $1,460 $1,460 Jack House$17 $17 Police Administration$4,903 $4,903 Patrol$22,916 $22,916 Investigations$6,840 $6,840 Police Support Services$6,099 $6,099 Neighborhood Services$563 $563 Traffic Safety$1,954 $1,954 Fire Administration$2,298 $2,298 Emergency Response$24,973 $24,973 Hazard Prevention$2,174 $2,174 Training Services$181 $181 Fire Apparatus Service$930 $930 Fire Station$74 $74 Disaster Assistance$152 $152 FD202 Downtown Bid Fund$668 $668 FD206 Law Enforcement Grant Fund$104 $104 FD208 Tourism Bid Fund$3,395 $3,395 FD401 Capital Outlay Engineering$5 $5 FD402 Fleet ReplaceFD504 LOVR Impace Fee$663 $663 FD505 Affordable Housing Fund$810 $810 FD601 Water Fund$15,613 $15,613 FD602 Sewer Fund$18,462 $18,462 FD611 Parking Fund$6,109 $6,109 FD621Transit Fund$2,232 $2,232 FD705 Whale Rock Fund$2,177 $2,177 FD711 Hazardous Mat Task Force Fund$109 $109 FD715 Boysen Ranch$10 $10 Total$219,740 $219,740 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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. Network Services & Information Services - These costs are associated with supervision of Network Services and 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationCosts to be allocatedDetail page 39Schedule 3.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,266,811 $1,266,811 Deductions: GENERAL GOVERNMENT($317,580) Total deductions:($317,580)($317,580) Allocated additions: 10000000 - Building Charge$2,740 $2,740 1011002 - City Council$2,330 $779 $3,109 1011501 - City Attorney$12,559 $12,559 1011021 - City Clerk$101,578 $101,578 1012000 - Finance $27,037 $27,037 1011101 - Network Services$44,523 $44,523 1011103 - Information Services$68,392 $68,392 1012006 - Finance Support Services$2,736 $2,736 1013001 - Human Resources$13,335 $13,335 1013003 - Wellness Program$120 $120 1015005 - Facilities Maintenance$13,130 $13,130 1015008 - Fleet$3,695 $3,695 8020000 - Insurance ISF Fund$44,043 $44,043 Total allocated additions:$5,070 $331,927 $336,997 $336,997 Total to be allocated$954,301 $331,927 $1,286,228 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 40Schedule 3.0032020TotalGeneral & AdminCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES$589,709 $64,868 $430,488 $29,485 $47,177 $17,691 FRINGE BENEFITS$238,227 $26,205 $173,906 $11,911 $19,058 $7,147 Other Expense and CostSERVICES & SUPPLIES$121,295 $13,342 $88,545 $6,065 $9,704 $3,639 GENERAL GOVERNMENT$317,580 $317,580 Departmental Expenditures$1,266,811 $421,995 $692,939 $47,461 $75,939 $28,477 Cost AdjustmentsDeductions($317,580)($317,580)Additions: 1stOther$5,070 $5,070 Functional Cost$954,301 $109,485 $692,939 $47,461 $75,939 $28,477 Reallocate Admin($109,485)$89,802 $6,151 $9,841 $3,691 Allocable Costs$954,301 $782,741 $53,612 $85,780 $32,168 1st Allocation$954,301 $782,741 $53,612 $85,780 $32,168 Additions: 2ndOther$331,927 $331,927 Functional Cost$331,927 $331,927 Reallocate Admin($331,927)$272,255 $18,647 $29,836 $11,189 Allocable Costs$331,927 $272,255 $18,647 $29,836 $11,189 2nd Allocation$331,927 $272,255 $18,647 $29,836 $11,189 Total allocated$1,286,228 $1,054,996 $72,259 $115,616 $43,357 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 41Schedule 3.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council157,339 0.178 %$1,393 $1,393 $1,393 Cultural Activities332,351 0.376 %$2,942 $2,942 $1,025 $3,967 Economic Development269,768 0.305 %$2,388 $2,388 $832 $3,220 Natural Resource Protection617,952 0.699 %$5,470 $5,470 $1,906 $7,376 Community Promotion393,509 0.445 %$3,483 $3,483 $1,214 $4,697 City Attorney1,000,636 1.132 %$8,858 $8,858 $3,086 $11,944 City Clerk566,644 0.641 %$5,016 $5,016 $1,748 $6,764 Finance 1,779,620 2.013 %$15,754 $15,754 $5,489 $21,243 Network Services2,992,351 3.384 %$26,489 $26,489 $9,230 $35,719 Finance Support Services153,927 0.174 %$1,363 $1,363 $475 $1,838 Human Resources1,217,672 1.377 %$10,779 $10,779 $3,756 $14,535 Insurance ISF Fund4,808,289 5.438 %$42,564 $42,564 $14,831 $57,395 Wellness Program3,114 0.004 %$28 $28 $10 $38 Community Development Admin867,164 0.981 %$7,676 $7,676 $2,675 $10,351 Commissions & Committees15,513 0.018 %$137 $137 $48 $185 Development Review1,053,548 1.191 %$9,326 $9,326 $3,250 $12,576 Long Range Planning114,993 0.130 %$1,018 $1,018 $355 $1,373 Building and Safety2,269,498 2.567 %$20,090 $20,090 $7,000 $27,090 Public Works Administration945,448 1.069 %$8,369 $8,369 $2,916 $11,285 Parks Maintenance2,587,151 2.926 %$22,902 $22,902 $7,980 $30,882 Swim Center Maintenance504,654 0.571 %$4,467 $4,467 $1,557 $6,024 Urban Forest Services830,659 0.939 %$7,353 $7,353 $2,562 $9,915 Facilities Maintenance1,152,577 1.303 %$10,203 $10,203 $3,555 $13,758 Streets Maintenance1,143,992 1.294 %$10,127 $10,127 $3,529 $13,656 Stormwater and Flood Control793,352 0.897 %$7,023 $7,023 $2,447 $9,470 Traffic Signals & Lighting519,399 0.587 %$4,598 $4,598 $1,602 $6,200 Fleet1,077,423 1.218 %$9,538 $9,538 $3,323 $12,861 Transportation/Plan Engineering896,195 1.014 %$7,933 $7,933 $2,764 $10,697 Recreation Administration780,489 0.883 %$6,909 $6,909 $2,407 $9,316 Recreation Facilities190,312 0.215 %$1,685 $1,685 $587 $2,272 Youth Services853,586 0.965 %$7,556 $7,556 $2,633 $10,189 Ranger Program496,081 0.561 %$4,391 $4,391 $1,530 $5,921 Aquatics402,346 0.455 %$3,562 $3,562 $1,241 $4,803 Police Administration1,997,594 2.259 %$17,683 $17,683 $6,162 $23,845 Patrol9,337,298 10.560 %$82,656 $82,656 $28,801 $111,457 Investigations2,786,997 3.152 %$24,671 $24,671 $8,596 $33,267 Neighborhood Services229,238 0.259 %$2,029 $2,029 $707 $2,736 Traffic Safety796,078 0.900 %$7,047 $7,047 $2,456 $9,503 Fire Administration936,461 1.059 %$8,290 $8,290 $2,889 $11,179 Emergency Response10,175,128 11.507 %$90,073 $90,073 $31,385 $121,458 Hazard Prevention885,601 1.002 %$7,840 $7,840 $2,732 $10,572 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 42Schedule 3.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services73,793 0.083 %$653 $653 $228 $881 Fire Station30,106 0.034 %$267 $267 $93 $360 Disaster Assistance62,052 0.070 %$549 $549 $191 $740 FD202 Downtown Bid Fund272,165 0.308 %$2,409 $2,409 $839 $3,248 FD601 Water Fund6,361,662 7.195 %$56,315 $56,315 $19,623 $75,938 FD611 Parking Fund2,489,100 2.815 %$22,034 $22,034 $7,678 $29,712 FD602 Sewer Fund7,522,181 8.507 %$66,588 $66,588 $23,202 $89,790 Golf Course 595,060 0.673 %$5,268 $5,268 $1,835 $7,103 FD705 Whale Rock Fund887,145 1.003 %$7,853 $7,853 $2,736 $10,589 Information Services1,031,587 1.167 %$9,132 $9,132 $3,182 $12,314 FD208 Tourism Bid Fund1,383,208 1.564 %$12,245 $12,245 $4,267 $16,512 FD621Transit Fund909,464 1.029 %$8,051 $8,051 $2,805 $10,856 FD206 Law Enforcement Grant Fund42,648 0.048 %$378 $378 $132 $510 Fire Apparatus Service379,185 0.429 %$3,357 $3,357 $1,170 $4,527 Police Support Services2,484,815 2.810 %$21,996 $21,996 $7,664 $29,660 Community Services474,519 0.537 %$4,201 $4,201 $1,464 $5,665 FD711 Hazardous Mat Task Force Fund44,601 0.050 %$395 $395 $138 $533 Finance Non Departmental167,004 0.189 %$1,478 $1,478 $515 $1,993 Development Services 1,003,441 1.135 %$8,883 $8,883 $3,095 $11,978 Human Relations353,546 0.400 %$3,130 $3,130 $1,091 $4,221 CIP Project Engineering2,205,278 2.494 %$19,522 $19,522 $6,802 $26,324 Jack House7,238 0.008 %$64 $64 $22 $86 FD401 Capital Outlay Engineering2,080 0.002 %$18 $18 $6 $24 FD505 Affordable Housing Fund330,000 0.373 %$2,921 $2,921 $1,018 $3,939 Community Services Group9,593 0.011 %$85 $85 $30 $115 Risk Management5,402 0.006 %$48 $48 $17 $65 Water Administration/Engineering3,180 0.004 %$28 $28 $10 $38 Solid Waste Recycling87,156 0.099 %$772 $772 $269 $1,041 FD402 Fleet Replace207 $2 $2 $1 $3 FD504 LOVR Impace Fee270,094 0.305 %$2,391 $2,391 $833 $3,224 FD715 Boysen Ranch3,341 0.004 %$29 $29 $8 $37 Total88,422,798 100.000 %$782,741 $782,741 $272,255 $1,054,996 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 43Schedule 3.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services50 50.000 %$26,806 $26,806 $9,324 $36,130 Information Services50 50.000 %$26,806 $26,806 $9,323 $36,129 Total100 100.000 %$53,612 $53,612 $18,647 $72,259 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 44Schedule 3.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development100 100.000 %$85,780 $85,780 $29,836 $115,616 Total100 100.000 %$85,780 $85,780 $29,836 $115,616 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 45Schedule 3.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection100 100.000 %$32,168 $32,168 $11,189 $43,357 Total100 100.000 %$32,168 $32,168 $11,189 $43,357 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 46Schedule 3.0082020TotalCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Council$1,393 $1,393 City Attorney$11,944 $11,944 City Clerk$6,764 $6,764 Finance $21,243 $21,243 Network Services$71,849 $35,719 $36,130 Information Services$48,443 $12,314 $36,129 Finance Support Services$1,838 $1,838 Human Resources$14,535 $14,535 Risk Management$65 $65 Wellness Program$38 $38 Public Works Administration$11,285 $11,285 Facilities Maintenance$13,758 $13,758 Fleet$12,861 $12,861 CIP Project Engineering$26,324 $26,324 Transportation/Plan Engineering$10,697 $10,697 Insurance ISF Fund$57,395 $57,395 Cultural Activities$3,967 $3,967 Economic Development$118,836 $3,220 $115,616 Natural Resource Protection$50,733 $7,376 $43,357 Community Promotion$4,697 $4,697 Community Services Group$115 $115 Finance Non Departmental$1,993 $1,993 Community Development Admin$10,351 $10,351 Commissions & Committees$185 $185 Development Review$12,576 $12,576 Long Range Planning$1,373 $1,373 Development Services $11,978 $11,978 Building and Safety$27,090 $27,090 Human Relations$4,221 $4,221 Parks Maintenance$30,882 $30,882 Swim Center Maintenance$6,024 $6,024 Urban Forest Services$9,915 $9,915 Streets Maintenance$13,656 $13,656 Traffic Signals & Lighting$6,200 $6,200 Stormwater and Flood Control$9,470 $9,470 Water Administration/Engineering$38 $38 Solid Waste Recycling$1,041 $1,041 Recreation Administration$9,316 $9,316 Recreation Facilities$2,272 $2,272 Youth Services$10,189 $10,189 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 47Schedule 3.0082020TotalCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCommunity Services$5,665 $5,665 Ranger Program$5,921 $5,921 Aquatics$4,803 $4,803 Golf Course $7,103 $7,103 Jack House$86 $86 Police Administration$23,845 $23,845 Patrol$111,457 $111,457 Investigations$33,267 $33,267 Police Support Services$29,660 $29,660 Neighborhood Services$2,736 $2,736 Traffic Safety$9,503 $9,503 Fire Administration$11,179 $11,179 Emergency Response$121,458 $121,458 Hazard Prevention$10,572 $10,572 Training Services$881 $881 Fire Apparatus Service$4,527 $4,527 Fire Station$360 $360 Disaster Assistance$740 $740 FD202 Downtown Bid Fund$3,248 $3,248 FD206 Law Enforcement Grant Fund$510 $510 FD208 Tourism Bid Fund$16,512 $16,512 FD401 Capital Outlay Engineering$24 $24 FD402 Fleet Replace$3 $3 FD504 LOVR Impace Fee$3,224 $3,224 FD505 Affordable Housing Fund$3,939 $3,939 FD601 Water Fund$75,938 $75,938 FD602 Sewer Fund$89,790 $89,790 FD611 Parking Fund$29,712 $29,712 FD621Transit Fund$10,856 $10,856 FD705 Whale Rock Fund$10,589 $10,589 FD711 Hazardous Mat Task Force Fund$533 $533 FD715 Boysen Ranch$37 $37 Total$1,286,228 $1,054,996 $72,259 $115,616 $43,357 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyCosts to be allocatedDetail page 49Schedule 4.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,000,636 $1,000,636 Deductions: LEGAL SERVICES($133,717) Total deductions:($133,717)($133,717) Allocated additions: 10000000 - Building Charge$1,607 $1,607 1011002 - City Council$1,840 $616 $2,456 1011001 - City Administration$8,858 $3,086 $11,944 1011021 - City Clerk$24,407 $24,407 1012000 - Finance $14,671 $14,671 1011101 - Network Services$21,194 $21,194 1011103 - Information Services$15,045 $15,045 1012006 - Finance Support Services$1,306 $1,306 1013001 - Human Resources$10,001 $10,001 1013003 - Wellness Program$34 $34 1015005 - Facilities Maintenance$7,699 $7,699 8020000 - Insurance ISF Fund$33,122 $33,122 Total allocated additions:$12,305 $131,181 $143,486 $143,486 Total to be allocated$879,224 $131,181 $1,010,405 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 50Schedule 4.0032020TotalGeneral & AdminCity AttorneyWages & BenefitsSALARIES & WAGES$577,967 $577,967 FRINGE BENEFITS$224,794 $224,794 Other Expense and CostSERVICES & SUPPLIES$64,158 $64,158 LEGAL SERVICES$133,717 $133,717 Departmental Expenditures$1,000,636 $133,717 $866,919 Cost AdjustmentsDeductions($133,717) ($133,717)Additions: 1stOther$12,305 $12,305 Functional Cost$879,224 $12,305 $866,919 Reallocate Admin($12,305) $12,305 Allocable Costs$879,224 $879,224 1st Allocation$879,224 $879,224 Additions: 2ndOther$131,181 $131,181 Functional Cost$131,181 $131,181 Reallocate Admin($131,181) $131,181 Allocable Costs$131,181 $131,181 2nd Allocation$131,181 $131,181 Total allocated$1,010,405 $1,010,405 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 51Schedule 4.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council157,339 0.177 %$1,560 $1,560 $1,560 Cultural Activities332,351 0.375 %$3,295 $3,295 $500 $3,795 Economic Development269,768 0.304 %$2,674 $2,674 $406 $3,080 Natural Resource Protection617,952 0.697 %$6,126 $6,126 $929 $7,055 Community Promotion393,509 0.444 %$3,901 $3,901 $592 $4,493 City Clerk566,644 0.639 %$5,617 $5,617 $852 $6,469 Finance 1,779,620 2.007 %$17,642 $17,642 $2,675 $20,317 Network Services2,992,351 3.374 %$29,665 $29,665 $4,498 $34,163 Finance Support Services153,927 0.174 %$1,526 $1,526 $231 $1,757 Human Resources1,217,672 1.373 %$12,071 $12,071 $1,830 $13,901 Insurance ISF Fund4,808,289 5.422 %$47,667 $47,667 $7,228 $54,895 Wellness Program3,114 0.004 %$31 $31 $5 $36 Community Development Admin867,164 0.978 %$8,597 $8,597 $1,304 $9,901 Commissions & Committees15,513 0.017 %$154 $154 $23 $177 Development Review1,053,548 1.188 %$10,444 $10,444 $1,584 $12,028 Long Range Planning114,993 0.130 %$1,140 $1,140 $173 $1,313 Building and Safety2,269,498 2.559 %$22,499 $22,499 $3,412 $25,911 Public Works Administration945,448 1.066 %$9,373 $9,373 $1,421 $10,794 Parks Maintenance2,587,151 2.917 %$25,648 $25,648 $3,889 $29,537 Swim Center Maintenance504,654 0.569 %$5,003 $5,003 $759 $5,762 Urban Forest Services830,659 0.937 %$8,235 $8,235 $1,249 $9,484 Facilities Maintenance1,152,577 1.300 %$11,426 $11,426 $1,733 $13,159 Streets Maintenance1,143,992 1.290 %$11,341 $11,341 $1,720 $13,061 Stormwater and Flood Control793,352 0.895 %$7,865 $7,865 $1,193 $9,058 Traffic Signals & Lighting519,399 0.586 %$5,149 $5,149 $781 $5,930 Fleet1,077,423 1.215 %$10,681 $10,681 $1,620 $12,301 City Administration1,266,811 1.428 %$12,559 $12,559 $12,559 Transportation/Plan Engineering896,195 1.010 %$8,884 $8,884 $1,347 $10,231 Recreation Administration780,489 0.880 %$7,737 $7,737 $1,173 $8,910 Recreation Facilities190,312 0.215 %$1,887 $1,887 $286 $2,173 Youth Services853,586 0.962 %$8,462 $8,462 $1,283 $9,745 Ranger Program496,081 0.559 %$4,918 $4,918 $746 $5,664 Aquatics402,346 0.454 %$3,989 $3,989 $605 $4,594 Police Administration1,997,594 2.252 %$19,803 $19,803 $3,003 $22,806 Patrol9,337,298 10.528 %$92,566 $92,566 $14,036 $106,602 Investigations2,786,997 3.142 %$27,629 $27,629 $4,190 $31,819 Neighborhood Services229,238 0.258 %$2,273 $2,273 $345 $2,618 Traffic Safety796,078 0.898 %$7,892 $7,892 $1,197 $9,089 Fire Administration936,461 1.056 %$9,284 $9,284 $1,408 $10,692 Emergency Response10,175,128 11.473 %$100,872 $100,872 $15,296 $116,168 Hazard Prevention885,601 0.999 %$8,779 $8,779 $1,331 $10,110 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 52Schedule 4.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services73,793 0.083 %$732 $732 $111 $843 Fire Station30,106 0.034 %$298 $298 $45 $343 Disaster Assistance62,052 0.070 %$615 $615 $93 $708 FD202 Downtown Bid Fund272,165 0.307 %$2,698 $2,698 $409 $3,107 FD601 Water Fund6,361,662 7.173 %$63,067 $63,067 $9,563 $72,630 FD611 Parking Fund2,489,100 2.807 %$24,676 $24,676 $3,742 $28,418 FD602 Sewer Fund7,522,181 8.482 %$74,572 $74,572 $11,308 $85,880 Golf Course 595,060 0.671 %$5,899 $5,899 $895 $6,794 FD705 Whale Rock Fund887,145 1.000 %$8,795 $8,795 $1,334 $10,129 Information Services1,031,587 1.163 %$10,227 $10,227 $1,551 $11,778 FD208 Tourism Bid Fund1,383,208 1.560 %$13,713 $13,713 $2,079 $15,792 FD621Transit Fund909,464 1.025 %$9,016 $9,016 $1,367 $10,383 FD206 Law Enforcement Grant Fund42,648 0.048 %$423 $423 $64 $487 Fire Apparatus Service379,185 0.428 %$3,759 $3,759 $570 $4,329 Police Support Services2,484,815 2.802 %$24,633 $24,633 $3,735 $28,368 Community Services474,519 0.535 %$4,704 $4,704 $713 $5,417 FD711 Hazardous Mat Task Force Fund44,601 0.050 %$442 $442 $67 $509 Finance Non Departmental167,004 0.188 %$1,656 $1,656 $251 $1,907 Development Services 1,003,441 1.131 %$9,948 $9,948 $1,508 $11,456 Human Relations353,546 0.399 %$3,505 $3,505 $531 $4,036 CIP Project Engineering2,205,278 2.487 %$21,862 $21,862 $3,315 $25,177 Jack House7,238 0.008 %$72 $72 $11 $83 FD401 Capital Outlay Engineering2,080 0.002 %$21 $21 $3 $24 FD505 Affordable Housing Fund330,000 0.372 %$3,271 $3,271 $496 $3,767 Community Services Group9,593 0.011 %$95 $95 $14 $109 Risk Management5,402 0.006 %$54 $54 $8 $62 Water Administration/Engineering3,180 0.004 %$32 $32 $5 $37 Solid Waste Recycling87,156 0.098 %$864 $864 $131 $995 FD402 Fleet Replace207 $2 $2 $2 FD504 LOVR Impace Fee270,094 0.305 %$2,678 $2,678 $406 $3,084 FD715 Boysen Ranch3,341 $31 $31 $3 $34 Total88,688,973 100.000 %$879,224 $879,224 $131,181 $1,010,405 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 53Schedule 4.0052020TotalCity AttorneyCity Council$1,560 $1,560 City Administration$12,559 $12,559 City Clerk$6,469 $6,469 Finance $20,317 $20,317 Network Services$34,163 $34,163 Information Services$11,778 $11,778 Finance Support Services$1,757 $1,757 Human Resources$13,901 $13,901 Risk Management$62 $62 Wellness Program$36 $36 Public Works Administration$10,794 $10,794 Facilities Maintenance$13,159 $13,159 Fleet$12,301 $12,301 CIP Project Engineering$25,177 $25,177 Transportation/Plan Engineering$10,231 $10,231 Insurance ISF Fund$54,895 $54,895 Cultural Activities$3,795 $3,795 Economic Development$3,080 $3,080 Natural Resource Protection$7,055 $7,055 Community Promotion$4,493 $4,493 Community Services Group$109 $109 Finance Non Departmental$1,907 $1,907 Community Development Admin$9,901 $9,901 Commissions & Committees$177 $177 Development Review$12,028 $12,028 Long Range Planning$1,313 $1,313 Development Services $11,456 $11,456 Building and Safety$25,911 $25,911 Human Relations$4,036 $4,036 Parks Maintenance$29,537 $29,537 Swim Center Maintenance$5,762 $5,762 Urban Forest Services$9,484 $9,484 Streets Maintenance$13,061 $13,061 Traffic Signals & Lighting$5,930 $5,930 Stormwater and Flood Control$9,058 $9,058 Water Administration/Engineering$37 $37 Solid Waste Recycling$995 $995 Recreation Administration$8,910 $8,910 Recreation Facilities$2,173 $2,173 Youth Services$9,745 $9,745 Community Services$5,417 $5,417 Ranger Program$5,664 $5,664 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 54Schedule 4.0052020TotalCity AttorneyAquatics$4,594 $4,594 Golf Course $6,794 $6,794 Jack House$83 $83 Police Administration$22,806 $22,806 Patrol$106,602 $106,602 Investigations$31,819 $31,819 Police Support Services$28,368 $28,368 Neighborhood Services$2,618 $2,618 Traffic Safety$9,089 $9,089 Fire Administration$10,692 $10,692 Emergency Response$116,168 $116,168 Hazard Prevention$10,110 $10,110 Training Services$843 $843 Fire Apparatus Service$4,329 $4,329 Fire Station$343 $343 Disaster Assistance$708 $708 FD202 Downtown Bid Fund$3,107 $3,107 FD206 Law Enforcement Grant Fund$487 $487 FD208 Tourism Bid Fund$15,792 $15,792 FD401 Capital Outlay Engineering$24 $24 FD402 Fleet Replace$2 $2 FD504 LOVR Impace Fee$3,084 $3,084 FD505 Affordable Housing Fund$3,767 $3,767 FD601 Water Fund$72,630 $72,630 FD602 Sewer Fund$85,880 $85,880 FD611 Parking Fund$28,418 $28,418 FD621Transit Fund$10,383 $10,383 FD705 Whale Rock Fund$10,129 $10,129 FD711 Hazardous Mat Task Force Fund$509 $509 FD715 Boysen Ranch$34 $34 Total$1,010,405 $1,010,405 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkCosts to be allocatedDetail page 56Schedule 5.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$566,656 $566,656 Deductions: COVID-19($12) Total deductions:($12)($12) Allocated additions: 10000000 - Building Charge$2,647 $2,647 1011002 - City Council$1,042 $349 $1,391 1011001 - City Administration$5,016 $1,748 $6,764 1011501 - City Attorney$5,617 $852 $6,469 1012000 - Finance $12,784 $12,784 1011101 - Network Services$28,449 $28,449 1011103 - Information Services$5,427 $5,427 1012006 - Finance Support Services$739 $739 1013001 - Human Resources$16,669 $16,669 1013003 - Wellness Program$40 $40 1015005 - Facilities Maintenance$12,682 $12,682 8020000 - Insurance ISF Fund$53,249 $53,249 Total allocated additions:$14,322 $132,988 $147,310 $147,310 Total to be allocated$580,966 $132,988 $713,954 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 57Schedule 5.0032020TotalGeneral & AdminCity Clerk ServicesPublic Counter/Main City PhoneGeneral GovernmentWages & BenefitsSALARIES & WAGES$269,798 $40,470 $140,295 $51,262 $37,771 FRINGE BENEFITS$140,898 $21,135 $73,267 $26,771 $19,725 Other Expense and CostSERVICES & SUPPLIES$13,584 $2,038 $7,064 $2,581 $1,901 ADVERTISING & PUBLIC OUTREACH$8,659 $8,659 OTHER CONTRACT SERVICES$128,883 $54,131 $74,752 PUBLICATIONS & SUBSCRIPTIONS$4,822 $4,822 COVID-19$12 $12 Departmental Expenditures$566,656 $63,655 $234,107 $134,745 $134,149 Cost AdjustmentsDeductions($12)($12)Additions: 1stOther$14,322 $14,322 Functional Cost$580,966 $77,965 $234,107 $134,745 $134,149 Reallocate Admin($77,965) $36,287 $20,885 $20,793 Allocable Costs$580,966 $270,394 $155,630 $154,942 Unallocated($154,942)($154,942)1st Allocation$426,024 $270,394 $155,630 Additions: 2ndOther$132,988 $132,988 Functional Cost$132,988 $132,988 Reallocate Admin($132,988) $61,895 $35,625 $35,468 Allocable Costs$132,988 $61,895 $35,625 $35,468 Unallocated($35,468)($35,468)2nd Allocation$97,520 $61,895 $35,625 Total allocated$523,544 $332,289 $191,255 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 58Schedule 5.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration10 3.521 %$9,521 $9,521 $3,893 $13,414 Fire Administration7 2.465 %$6,665 $6,665 $2,725 $9,390 FD601 Water Fund13 4.577 %$12,377 $12,377 $5,061 $17,438 FD602 Sewer Fund7 2.465 %$6,665 $6,665 $2,725 $9,390 Recreation Administration7 2.465 %$6,665 $6,665 $2,725 $9,390 City Administration101 35.563 %$96,161 $96,161 $96,161 Public Works Administration33 11.620 %$31,419 $31,419 $12,846 $44,265 City Attorney24 8.451 %$22,850 $22,850 $22,850 Human Resources8 2.817 %$7,617 $7,617 $3,114 $10,731 Finance 11 3.873 %$10,473 $10,473 $4,282 $14,755 Community Development Admin54 19.014 %$51,413 $51,413 $21,021 $72,434 FD611 Parking Fund3 1.056 %$2,856 $2,856 $1,168 $4,024 FD621Transit Fund6 2.113 %$5,712 $5,712 $2,335 $8,047 Total284 100.000 %$270,394 $270,394 $61,895 $332,289 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating program IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 59Schedule 5.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration550 1.196 %$1,862 $1,862 $446 $2,308 Fire Administration425 0.925 %$1,439 $1,439 $345 $1,784 Stormwater and Flood Control715 1.555 %$2,421 $2,421 $580 $3,001 Recreation Administration600 1.305 %$2,031 $2,031 $487 $2,518 Facilities Maintenance500 1.088 %$1,693 $1,693 $406 $2,099 Long Range Planning400 0.870 %$1,354 $1,354 $325 $1,679 Building and Safety1,553 3.378 %$5,258 $5,258 $1,260 $6,518 Development Review1,390 3.024 %$4,706 $4,706 $1,128 $5,834 Economic Development100 0.218 %$339 $339 $81 $420 Natural Resource Protection200 0.435 %$677 $677 $162 $839 Public Works Administration700 1.523 %$2,370 $2,370 $568 $2,938 Transportation/Plan Engineering700 1.523 %$2,370 $2,370 $568 $2,938 City Administration1,600 3.481 %$5,417 $5,417 $5,417 City Attorney460 1.001 %$1,557 $1,557 $1,557 Human Resources775 1.686 %$2,624 $2,624 $629 $3,253 Finance 1,550 3.372 %$5,247 $5,247 $1,258 $6,505 Network Services500 1.088 %$1,693 $1,693 $406 $2,099 Recreation Facilities436 0.948 %$1,476 $1,476 $354 $1,830 Fleet450 0.979 %$1,523 $1,523 $365 $1,888 Information Services400 0.870 %$1,354 $1,354 $325 $1,679 Community Promotion25 0.054 %$85 $85 $20 $105 Community Development Admin645 1.403 %$2,184 $2,184 $523 $2,707 Parks Maintenance1,510 3.285 %$5,112 $5,112 $1,225 $6,337 Swim Center Maintenance200 0.435 %$677 $677 $162 $839 Urban Forest Services450 0.979 %$1,523 $1,523 $365 $1,888 Streets Maintenance1,065 2.317 %$3,606 $3,606 $864 $4,470 Traffic Signals & Lighting200 0.435 %$677 $677 $162 $839 Youth Services1,978 4.303 %$6,696 $6,696 $1,605 $8,301 Community Services306 0.666 %$1,036 $1,036 $248 $1,284 Ranger Program775 1.686 %$2,624 $2,624 $629 $3,253 Patrol4,300 9.354 %$14,558 $14,558 $3,489 $18,047 Investigations1,200 2.610 %$4,063 $4,063 $974 $5,037 Police Support Services2,096 4.559 %$7,096 $7,096 $1,701 $8,797 Neighborhood Services319 0.694 %$1,080 $1,080 $259 $1,339 Traffic Safety400 0.870 %$1,354 $1,354 $325 $1,679 Emergency Response4,675 10.170 %$15,827 $15,827 $3,793 $19,620 FD601 Water Fund3,351 7.290 %$11,345 $11,345 $2,719 $14,064 FD602 Sewer Fund3,503 7.620 %$11,859 $11,859 $2,842 $14,701 FD621Transit Fund400 0.870 %$1,354 $1,354 $325 $1,679 FD705 Whale Rock Fund400 0.870 %$1,354 $1,354 $325 $1,679 FD208 Tourism Bid Fund175 0.381 %$592 $592 $142 $734 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 60Schedule 5.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 686 1.492 %$2,322 $2,322 $557 $2,879 Aquatics957 2.082 %$3,240 $3,240 $776 $4,016 FD611 Parking Fund1,100 2.393 %$3,724 $3,724 $892 $4,616 Fire Apparatus Service200 0.435 %$677 $677 $162 $839 Commissions & Committees100 0.218 %$339 $339 $81 $420 FD205 CDBG Fund100 0.218 %$339 $339 $81 $420 Hazard Prevention800 1.740 %$2,708 $2,708 $649 $3,357 FD711 Hazardous Mat Task Force Fund50 0.106 %$168 $168 $37 $205 Total45,970 100.000 %$155,630 $155,630 $35,625 $191,255 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 61Schedule 5.0062020TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Administration$101,578 $96,161 $5,417 City Attorney$24,407 $22,850 $1,557 Finance $21,260 $14,755 $6,505 Network Services$2,099 $2,099 Information Services$1,679 $1,679 Human Resources$13,984 $10,731 $3,253 Public Works Administration$47,203 $44,265 $2,938 Facilities Maintenance$2,099 $2,099 Fleet$1,888 $1,888 Transportation/Plan Engineering$2,938 $2,938 Economic Development$420 $420 Natural Resource Protection$839 $839 Community Promotion$105 $105 Community Development Admin$75,141 $72,434 $2,707 Commissions & Committees$420 $420 Development Review$5,834 $5,834 Long Range Planning$1,679 $1,679 Building and Safety$6,518 $6,518 Parks Maintenance$6,337 $6,337 Swim Center Maintenance$839 $839 Urban Forest Services$1,888 $1,888 Streets Maintenance$4,470 $4,470 Traffic Signals & Lighting$839 $839 Stormwater and Flood Control$3,001 $3,001 Recreation Administration$11,908 $9,390 $2,518 Recreation Facilities$1,830 $1,830 Youth Services$8,301 $8,301 Community Services$1,284 $1,284 Ranger Program$3,253 $3,253 Aquatics$4,016 $4,016 Golf Course $2,879 $2,879 Police Administration$15,722 $13,414 $2,308 Patrol$18,047 $18,047 Investigations$5,037 $5,037 Police Support Services$8,797 $8,797 Neighborhood Services$1,339 $1,339 Traffic Safety$1,679 $1,679 Fire Administration$11,174 $9,390 $1,784 Emergency Response$19,620 $19,620 Hazard Prevention$3,357 $3,357 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 62Schedule 5.0062020TotalCity Clerk ServicesPublic Counter/Main City PhoneFire Apparatus Service$839 $839 FD205 CDBG Fund$420 $420 FD208 Tourism Bid Fund$734 $734 FD601 Water Fund$31,502 $17,438 $14,064 FD602 Sewer Fund$24,091 $9,390 $14,701 FD611 Parking Fund$8,640 $4,024 $4,616 FD621Transit Fund$9,726 $8,047 $1,679 FD705 Whale Rock Fund$1,679 $1,679 FD711 Hazardous Mat Task Force Fund$205 $205 Total$523,544 $332,289 $191,255 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Costs to be allocatedDetail page 64Schedule 6.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,789,888 $1,789,888 Deductions: REVENUE-GEN GOVERNMENT($10,847) BUDGET - GEN GOVERNMENT($2,635) COVID-19($10,268) Total deductions:($23,750)($23,750) Allocated additions: 10000000 - Building Charge$10,333 $10,333 1011002 - City Council$3,273 $1,095 $4,368 1011001 - City Administration$15,754 $5,489 $21,243 1011501 - City Attorney$17,642 $2,675 $20,317 1011021 - City Clerk$15,720 $5,540 $21,260 1012000 - Finance $2,830 $2,830 1011101 - Network Services$73,674 $73,674 1011103 - Information Services$13,024 $13,024 1012006 - Finance Support Services$4,489 $4,489 1013001 - Human Resources$40,006 $40,006 1013003 - Wellness Program$116 $116 1015005 - Facilities Maintenance$49,511 $49,511 8020000 - Insurance ISF Fund$128,542 $128,542 Total allocated additions:$62,722 $326,991 $389,713 $389,713 Total to be allocated$1,828,860 $326,991 $2,155,851 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 65Schedule 6.0032020TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierWages & BenefitsSALARIES & WAGES$1,028,822 $189,509 $43,622 $140,743 $144,961 $107,512 $209,571 $14,301 $85,289 FRINGE BENEFITS$451,637 $83,192 $19,149 $61,784 $63,636 $47,196 $91,998 $6,278 $37,441 Other Expense and CostREVENUE-CONTRACT SVC $51,050 $36,125 $14,925 REVENUE-GEN GOVERNME $10,847 $10,847 BUDGET - GEN GOVERNME $2,635 $2,635 SERVICES AND SUPPLIES $234,629 $43,219 $9,948 $32,097 $33,059 $24,519 $47,794 $3,261 $19,451 COVID-19$10,268 $10,268 Departmental Expenditures$1,789,888 $339,670 $108,844 $234,624 $241,656 $179,227 $349,363 $23,840 $14,925 $142,181 Cost AdjustmentsDeductions($23,750) ($23,750)Additions: 1stOther$62,722 $4,284 $5,027 $4,507 $6,290 $30,757 $1,028 $3,702 Functional Cost$1,828,860 $315,920 $113,128 $239,651 $246,163 $185,517 $380,120 $24,868 $14,925 $145,883 Reallocate Admin($315,920) $23,711 $51,111 $52,643 $39,043 $76,106 $5,193 $3,251 $30,973 Allocable Costs$1,828,860 $136,839 $290,762 $298,806 $224,560 $456,226 $30,061 $18,176 $176,856 Unallocated($136,839)($136,839)1st Allocation$1,692,021 $290,762 $298,806 $224,560 $456,226 $30,061 $18,176 $176,856 Additions: 2ndFinance $2,830 $193 $227 $203 $284 $1,388 $46 $167 Other$324,161 $22,142 $25,982 $23,294 $32,509 $158,961 $5,311 $19,134 Functional Cost$326,991 $22,335 $26,209 $23,497 $32,793 $160,349 $5,357 $19,301 Allocable Costs$326,991 $22,335 $26,209 $23,497 $32,793 $160,349 $5,357 $19,301 Unallocated($22,335)($22,335)2nd Allocation$304,656 $26,209 $23,497 $32,793 $160,349 $5,357 $19,301 Total allocated$1,996,677 $316,971 $322,303 $257,353 $616,575 $35,418 $18,176 $196,157 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 66Schedule 6.0032020BudgetWages & BenefitsSALARIES & WAGES$93,314 FRINGE BENEFITS$40,963 Other Expense and CostREVENUE-CONTRACT SVCREVENUE-GEN GOVERNMEBUDGET - GEN GOVERNMESERVICES AND SUPPLIES$21,281 COVID-19Departmental Expenditures$155,558 Cost AdjustmentsDeductionsAdditions: 1stOther$7,127 Functional Cost$162,685 Reallocate Admin$33,889 Allocable Costs$196,574 Unallocated1st Allocation$196,574 Additions: 2ndFinance $322 Other$36,828 Functional Cost$37,150 Allocable Costs$37,150 Unallocated2nd Allocation$37,150 Total allocated$233,724 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 67Schedule 6.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund1,669 9.377 %$27,266 $27,266 $2,537 $29,803 FD611 Parking Fund948 5.326 %$15,487 $15,487 $1,441 $16,928 FD602 Sewer Fund2,451 13.771 %$40,041 $40,041 $3,726 $43,767 FD621Transit Fund274 1.539 %$4,476 $4,476 $417 $4,893 FD705 Whale Rock Fund181 1.017 %$2,957 $2,957 $275 $3,232 FD711 Hazardous Mat Task Force Fund12 0.067 %$196 $196 $18 $214 City Council17 0.096 %$278 $278 $278 Economic Development33 0.185 %$539 $539 $50 $589 Natural Resource Protection89 0.500 %$1,454 $1,454 $135 $1,589 Community Promotion82 0.461 %$1,340 $1,340 $125 $1,465 Finance Support Services203 1.141 %$3,316 $3,316 $309 $3,625 Human Resources210 1.180 %$3,431 $3,431 $319 $3,750 Insurance ISF Fund73 0.410 %$1,193 $1,193 $111 $1,304 Wellness Program15 0.084 %$245 $245 $23 $268 Community Development Admin299 1.680 %$4,885 $4,885 $455 $5,340 Commissions & Committees17 0.096 %$278 $278 $26 $304 Development Review165 0.927 %$2,696 $2,696 $251 $2,947 Long Range Planning12 0.067 %$196 $196 $18 $214 Building and Safety169 0.950 %$2,761 $2,761 $257 $3,018 Public Works Administration109 0.612 %$1,781 $1,781 $166 $1,947 Parks Maintenance526 2.955 %$8,593 $8,593 $800 $9,393 Swim Center Maintenance245 1.377 %$4,003 $4,003 $372 $4,375 Urban Forest Services196 1.101 %$3,202 $3,202 $298 $3,500 Facilities Maintenance1,406 7.900 %$22,970 $22,970 $2,137 $25,107 Streets Maintenance342 1.922 %$5,587 $5,587 $520 $6,107 Stormwater and Flood Control135 0.759 %$2,205 $2,205 $205 $2,410 Traffic Signals & Lighting103 0.579 %$1,683 $1,683 $157 $1,840 Fleet1,255 7.051 %$20,503 $20,503 $1,908 $22,411 City Administration174 0.978 %$2,843 $2,843 $2,843 Transportation/Plan Engineering59 0.331 %$964 $964 $90 $1,054 Recreation Administration170 0.955 %$2,777 $2,777 $258 $3,035 Recreation Facilities89 0.500 %$1,454 $1,454 $135 $1,589 Youth Services625 3.512 %$10,210 $10,210 $950 $11,160 Community Services190 1.068 %$3,104 $3,104 $289 $3,393 Ranger Program61 0.343 %$997 $997 $93 $1,090 Aquatics85 0.478 %$1,389 $1,389 $129 $1,518 Police Administration834 4.686 %$13,625 $13,625 $1,268 $14,893 Patrol99 0.556 %$1,617 $1,617 $150 $1,767 Investigations38 0.214 %$621 $621 $58 $679 Police Support Services84 0.472 %$1,372 $1,372 $128 $1,500 Neighborhood Services18 0.101 %$294 $294 $27 $321 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 68Schedule 6.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety42 0.236 %$686 $686 $64 $750 Emergency Response263 1.478 %$4,297 $4,297 $400 $4,697 Hazard Prevention78 0.438 %$1,274 $1,274 $119 $1,393 Training Services109 0.612 %$1,781 $1,781 $166 $1,947 Fire Station58 0.326 %$948 $948 $88 $1,036 Disaster Assistance68 0.382 %$1,111 $1,111 $103 $1,214 City Attorney149 0.837 %$2,434 $2,434 $2,434 City Clerk217 1.219 %$3,545 $3,545 $3,545 Network Services514 2.888 %$8,397 $8,397 $781 $9,178 Information Services35 0.197 %$572 $572 $53 $625 Golf Course 250 1.405 %$4,084 $4,084 $380 $4,464 Fire Administration258 1.450 %$4,215 $4,215 $392 $4,607 Fire Apparatus Service450 2.528 %$7,352 $7,352 $684 $8,036 FD208 Tourism Bid Fund177 0.994 %$2,892 $2,892 $269 $3,161 FD205 CDBG Fund1 0.006 %$16 $16 $2 $18 FD202 Downtown Bid Fund13 0.073 %$212 $212 $20 $232 All Other361 2.028 %$5,898 $5,898 $549 $6,447 Recruit Academy14 0.079 %$229 $229 $21 $250 Tourism and Bid Promotion2 0.011 %$33 $33 $3 $36 CIP Project Engineering111 0.624 %$1,813 $1,813 $169 $1,982 Cultural Activities2 0.011 %$33 $33 $3 $36 FD201 Local Sales Tax Fund530 2.978 %$8,658 $8,658 $806 $9,464 FD401 Capital Outlay Engineering241 1.354 %$3,937 $3,937 $366 $4,303 FD404 Major Facility Replacement Fund15 0.084 %$245 $245 $23 $268 FD505 Affordable Housing Fund1 0.006 %$16 $16 $2 $18 Development Services 15 0.084 %$245 $245 $23 $268 Human Relations34 0.191 %$555 $555 $52 $607 Jack House10 0.056 %$163 $163 $15 $178 Solid Waste Recycling18 0.101 %$292 $292 $25 $317 Total17,798 100.000 %$290,762 $290,762 $26,209 $316,971 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 69Schedule 6.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration550 1.223 %$3,656 $3,656 $305 $3,961 Fire Administration425 0.945 %$2,825 $2,825 $236 $3,061 Stormwater and Flood Control715 1.590 %$4,752 $4,752 $397 $5,149 Recreation Administration600 1.335 %$3,988 $3,988 $333 $4,321 Facilities Maintenance500 1.112 %$3,323 $3,323 $277 $3,600 Long Range Planning400 0.890 %$2,659 $2,659 $222 $2,881 Building and Safety1,553 3.455 %$10,322 $10,322 $861 $11,183 Development Review1,390 3.092 %$9,239 $9,239 $771 $10,010 Economic Development100 0.222 %$665 $665 $55 $720 Natural Resource Protection200 0.445 %$1,329 $1,329 $111 $1,440 Public Works Administration700 1.557 %$4,653 $4,653 $388 $5,041 Transportation/Plan Engineering700 1.557 %$4,653 $4,653 $388 $5,041 City Administration1,600 3.559 %$10,635 $10,635 $10,635 City Attorney460 1.023 %$3,058 $3,058 $3,058 City Clerk535 1.190 %$3,556 $3,556 $3,556 Human Resources775 1.724 %$5,151 $5,151 $430 $5,581 Network Services500 1.112 %$3,323 $3,323 $277 $3,600 Recreation Facilities436 0.970 %$2,898 $2,898 $242 $3,140 Fleet450 1.001 %$2,991 $2,991 $250 $3,241 Information Services400 0.890 %$2,659 $2,659 $222 $2,881 Community Promotion25 0.056 %$166 $166 $14 $180 Community Development Admin645 1.435 %$4,287 $4,287 $358 $4,645 Parks Maintenance1,510 3.359 %$10,037 $10,037 $838 $10,875 Swim Center Maintenance200 0.445 %$1,329 $1,329 $111 $1,440 Urban Forest Services450 1.001 %$2,991 $2,991 $250 $3,241 Streets Maintenance1,065 2.369 %$7,079 $7,079 $591 $7,670 Traffic Signals & Lighting200 0.445 %$1,329 $1,329 $111 $1,440 Youth Services1,978 4.400 %$13,147 $13,147 $1,097 $14,244 Community Services306 0.681 %$2,034 $2,034 $170 $2,204 Ranger Program775 1.724 %$5,151 $5,151 $430 $5,581 Patrol4,300 9.565 %$28,581 $28,581 $2,385 $30,966 Investigations1,200 2.669 %$7,976 $7,976 $666 $8,642 Police Support Services2,096 4.662 %$13,932 $13,932 $1,163 $15,095 Neighborhood Services319 0.710 %$2,120 $2,120 $177 $2,297 Traffic Safety400 0.890 %$2,659 $2,659 $222 $2,881 Emergency Response4,675 10.399 %$31,074 $31,074 $2,593 $33,667 FD601 Water Fund3,351 7.454 %$22,273 $22,273 $1,859 $24,132 FD602 Sewer Fund3,503 7.792 %$23,284 $23,284 $1,943 $25,227 FD621Transit Fund400 0.890 %$2,659 $2,659 $222 $2,881 FD705 Whale Rock Fund400 0.890 %$2,659 $2,659 $222 $2,881 FD208 Tourism Bid Fund175 0.389 %$1,163 $1,163 $97 $1,260 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 70Schedule 6.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 686 1.526 %$4,560 $4,560 $381 $4,941 Aquatics957 2.129 %$6,361 $6,361 $531 $6,892 FD611 Parking Fund1,100 2.447 %$7,311 $7,311 $610 $7,921 Fire Apparatus Service200 0.445 %$1,329 $1,329 $111 $1,440 Commissions & Committees100 0.222 %$665 $665 $55 $720 FD205 CDBG Fund100 0.222 %$665 $665 $55 $720 Hazard Prevention800 1.780 %$5,317 $5,317 $444 $5,761 FD711 Hazardous Mat Task Force Fund50 0.112 %$333 $333 $26 $359 Total44,955 100.000 %$298,806 $298,806 $23,497 $322,303 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 71Schedule 6.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council14,953 0.063 %$141 $141 $141 Cultural Activities332,351 1.400 %$3,144 $3,144 $481 $3,625 Economic Development158,697 0.669 %$1,501 $1,501 $230 $1,731 Natural Resource Protection159,510 0.672 %$1,509 $1,509 $231 $1,740 Community Promotion356,303 1.501 %$3,371 $3,371 $516 $3,887 City Attorney184,736 0.778 %$1,748 $1,748 $1,748 City Clerk155,948 0.657 %$1,475 $1,475 $1,475 Finance 299,162 1.260 %$2,830 $2,830 $2,830 Network Services1,959,039 8.254 %$18,535 $18,535 $2,837 $21,372 Information Services73,065 0.308 %$691 $691 $106 $797 Finance Support Services153,927 0.649 %$1,456 $1,456 $223 $1,679 Human Resources295,048 1.243 %$2,792 $2,792 $427 $3,219 Insurance ISF Fund2,196,462 9.254 %$20,781 $20,781 $3,181 $23,962 Wellness Program3,114 0.013 %$29 $29 $5 $34 Community Development Admin177,366 0.747 %$1,678 $1,678 $257 $1,935 Commissions & Committees4,087 0.017 %$39 $39 $6 $45 Development Review158,824 0.669 %$1,503 $1,503 $230 $1,733 Building and Safety994,540 4.190 %$9,410 $9,410 $1,440 $10,850 Public Works Administration49,426 0.208 %$468 $468 $72 $540 Parks Maintenance1,386,231 5.841 %$13,115 $13,115 $2,008 $15,123 Swim Center Maintenance271,891 1.146 %$2,572 $2,572 $394 $2,966 Urban Forest Services293,406 1.236 %$2,776 $2,776 $425 $3,201 Facilities Maintenance655,662 2.762 %$6,203 $6,203 $950 $7,153 Streets Maintenance316,181 1.332 %$2,991 $2,991 $458 $3,449 Stormwater and Flood Control206,757 0.871 %$1,956 $1,956 $299 $2,255 Traffic Signals & Lighting294,783 1.242 %$2,789 $2,789 $427 $3,216 Fleet625,930 2.637 %$5,922 $5,922 $907 $6,829 City Administration438,875 1.849 %$4,152 $4,152 $4,152 Transportation/Plan Engineering51,070 0.215 %$483 $483 $74 $557 Recreation Administration98,747 0.416 %$934 $934 $143 $1,077 Recreation Facilities10,706 0.045 %$101 $101 $16 $117 Youth Services91,461 0.385 %$865 $865 $132 $997 Community Services123,970 0.522 %$1,173 $1,173 $180 $1,353 Ranger Program49,426 0.208 %$468 $468 $72 $540 Aquatics54,001 0.228 %$511 $511 $78 $589 Golf Course 200,348 0.844 %$1,896 $1,896 $290 $2,186 Police Administration682,437 2.875 %$6,457 $6,457 $988 $7,445 Patrol163,999 0.691 %$1,552 $1,552 $238 $1,790 Investigations29,871 0.126 %$283 $283 $43 $326 Police Support Services142,055 0.599 %$1,344 $1,344 $206 $1,550 Neighborhood Services37,349 0.157 %$353 $353 $54 $407 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 72Schedule 6.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety26,596 0.112 %$252 $252 $39 $291 Fire Administration150,536 0.634 %$1,424 $1,424 $218 $1,642 Emergency Response144,964 0.611 %$1,372 $1,372 $210 $1,582 Fire Apparatus Service151,934 0.640 %$1,437 $1,437 $220 $1,657 Hazard Prevention71,917 0.303 %$680 $680 $104 $784 Training Services73,793 0.311 %$698 $698 $107 $805 Fire Station30,106 0.127 %$285 $285 $44 $329 Disaster Assistance62,052 0.261 %$587 $587 $90 $677 FD202 Downtown Bid Fund272,165 1.147 %$2,575 $2,575 $394 $2,969 FD208 Tourism Bid Fund1,182,082 4.980 %$11,184 $11,184 $1,712 $12,896 FD601 Water Fund1,722,714 7.258 %$16,299 $16,299 $2,495 $18,794 FD611 Parking Fund1,023,326 4.312 %$9,682 $9,682 $1,482 $11,164 FD602 Sewer Fund2,652,218 11.174 %$25,093 $25,093 $3,841 $28,934 FD621Transit Fund551,747 2.325 %$5,220 $5,220 $799 $6,019 FD705 Whale Rock Fund337,028 1.420 %$3,189 $3,189 $488 $3,677 FD711 Hazardous Mat Task Force Fund31,384 0.132 %$297 $297 $45 $342 Finance Non Departmental161,316 0.680 %$1,526 $1,526 $234 $1,760 Long Range Planning68,722 0.290 %$650 $650 $100 $750 Human Relations353,546 1.490 %$3,345 $3,345 $512 $3,857 CIP Project Engineering84,130 0.354 %$796 $796 $122 $918 Jack House7,238 0.030 %$68 $68 $10 $78 FD401 Capital Outlay Engineering2,080 0.009 %$20 $20 $3 $23 FD404 Major Facility Replacement FundFD505 Affordable Housing Fund330,000 1.390 %$3,122 $3,122 $478 $3,600 Risk Management3,893 0.016 %$37 $37 $6 $43 Solid Waste Recycling13,947 0.059 %$132 $132 $20 $152 FD402 Fleet Replace207 0.001 %$2 $2 $2 FD504 LOVR Impace Fee270,094 1.138 %$2,555 $2,555 $391 $2,946 FD715 Boysen Ranch3,341 0.017 %$36 $36 $5 $41 Total23,734,790 100.000 %$224,560 $224,560 $32,793 $257,353 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 73Schedule 6.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council157,339 0.179 %$817 $817 $817 Cultural Activities332,351 0.378 %$1,725 $1,725 $628 $2,353 Economic Development269,768 0.307 %$1,400 $1,400 $509 $1,909 Natural Resource Protection617,952 0.703 %$3,207 $3,207 $1,167 $4,374 Community Promotion393,509 0.448 %$2,042 $2,042 $743 $2,785 City Attorney1,000,636 1.138 %$5,193 $5,193 $5,193 City Clerk566,644 0.645 %$2,941 $2,941 $2,941 Network Services2,992,351 3.404 %$15,529 $15,529 $5,650 $21,179 Finance Support Services153,927 0.175 %$799 $799 $291 $1,090 Human Resources1,217,672 1.385 %$6,319 $6,319 $2,299 $8,618 Insurance ISF Fund4,808,289 5.470 %$24,954 $24,954 $9,079 $34,033 Wellness Program3,114 0.004 %$16 $16 $6 $22 Community Development Admin867,164 0.986 %$4,500 $4,500 $1,637 $6,137 Commissions & Committees15,513 0.018 %$81 $81 $29 $110 Development Review1,053,548 1.198 %$5,468 $5,468 $1,989 $7,457 Long Range Planning114,993 0.131 %$597 $597 $217 $814 Building and Safety2,269,498 2.582 %$11,778 $11,778 $4,285 $16,063 Public Works Administration945,448 1.075 %$4,907 $4,907 $1,785 $6,692 Parks Maintenance2,587,151 2.943 %$13,427 $13,427 $4,885 $18,312 Swim Center Maintenance504,654 0.574 %$2,619 $2,619 $953 $3,572 Urban Forest Services830,659 0.945 %$4,311 $4,311 $1,569 $5,880 Facilities Maintenance1,152,577 1.311 %$5,982 $5,982 $2,176 $8,158 Streets Maintenance1,143,992 1.301 %$5,937 $5,937 $2,160 $8,097 Stormwater and Flood Control793,352 0.902 %$4,117 $4,117 $1,498 $5,615 Traffic Signals & Lighting519,399 0.591 %$2,696 $2,696 $981 $3,677 Fleet1,077,423 1.226 %$5,591 $5,591 $2,034 $7,625 City Administration1,266,811 1.441 %$6,574 $6,574 $6,574 Transportation/Plan Engineering896,195 1.019 %$4,651 $4,651 $1,692 $6,343 Recreation Administration780,489 0.888 %$4,050 $4,050 $1,474 $5,524 Recreation Facilities190,312 0.216 %$988 $988 $359 $1,347 Youth Services853,586 0.971 %$4,430 $4,430 $1,612 $6,042 Ranger Program496,081 0.564 %$2,575 $2,575 $937 $3,512 Aquatics402,346 0.458 %$2,088 $2,088 $760 $2,848 Police Administration1,997,594 2.272 %$10,367 $10,367 $3,772 $14,139 Patrol9,337,298 10.621 %$48,458 $48,458 $17,631 $66,089 Investigations2,786,997 3.170 %$14,464 $14,464 $5,263 $19,727 Neighborhood Services229,238 0.261 %$1,190 $1,190 $433 $1,623 Traffic Safety796,078 0.906 %$4,131 $4,131 $1,503 $5,634 Fire Administration936,461 1.065 %$4,860 $4,860 $1,768 $6,628 Emergency Response10,175,128 11.574 %$52,806 $52,806 $19,213 $72,019 Hazard Prevention885,601 1.007 %$4,596 $4,596 $1,672 $6,268 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 74Schedule 6.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services73,793 0.084 %$383 $383 $139 $522 Fire Station30,106 0.034 %$156 $156 $57 $213 Disaster Assistance62,052 0.071 %$322 $322 $117 $439 FD202 Downtown Bid Fund272,165 0.310 %$1,412 $1,412 $514 $1,926 FD601 Water Fund6,361,662 7.237 %$33,015 $33,015 $12,013 $45,028 FD611 Parking Fund2,489,100 2.831 %$12,918 $12,918 $4,700 $17,618 FD602 Sewer Fund7,522,181 8.557 %$39,038 $39,038 $14,204 $53,242 Golf Course 595,060 0.677 %$3,088 $3,088 $1,124 $4,212 FD705 Whale Rock Fund887,145 1.009 %$4,604 $4,604 $1,675 $6,279 Information Services1,031,587 1.173 %$5,354 $5,354 $1,948 $7,302 FD208 Tourism Bid Fund1,383,208 1.573 %$7,178 $7,178 $2,612 $9,790 FD621Transit Fund909,464 1.035 %$4,720 $4,720 $1,717 $6,437 FD206 Law Enforcement Grant Fund42,648 0.049 %$221 $221 $81 $302 Fire Apparatus Service379,185 0.431 %$1,968 $1,968 $716 $2,684 Police Support Services2,484,815 2.827 %$12,895 $12,895 $4,692 $17,587 Community Services474,519 0.540 %$2,463 $2,463 $896 $3,359 FD711 Hazardous Mat Task Force Fund44,601 0.051 %$231 $231 $84 $315 Finance Non Departmental167,004 0.190 %$867 $867 $315 $1,182 Development Services 1,003,441 1.141 %$5,208 $5,208 $1,895 $7,103 Human Relations353,546 0.402 %$1,835 $1,835 $668 $2,503 CIP Project Engineering2,205,278 2.509 %$11,445 $11,445 $4,164 $15,609 Jack House7,238 0.008 %$38 $38 $14 $52 FD401 Capital Outlay Engineering2,080 0.002 %$11 $11 $4 $15 FD505 Affordable Housing Fund330,000 0.375 %$1,713 $1,713 $623 $2,336 Community Services Group9,593 0.011 %$50 $50 $18 $68 Risk Management5,402 0.006 %$28 $28 $10 $38 Water Administration/Engineering3,180 0.004 %$17 $17 $6 $23 Solid Waste Recycling87,156 0.099 %$452 $452 $165 $617 FD402 Fleet Replace207 $1 $1 $1 FD504 LOVR Impace Fee270,094 0.307 %$1,402 $1,402 $510 $1,912 FD715 Boysen Ranch3,341 0.005 %$12 $12 $9 $21 Total87,909,989 100.000 %$456,226 $456,226 $160,349 $616,575 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility BillingDetail page 75Schedule 6.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund50 50.000 %$15,031 $15,031 $2,679 $17,710 FD602 Sewer Fund50 50.000 %$15,030 $15,030 $2,678 $17,708 Total100 100.000 %$30,061 $30,061 $5,357 $35,418 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Salary & Wage Analysis IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 76Schedule 6.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund50 50.000 %$9,088 $9,088 $9,088 FD602 Sewer Fund50 50.000 %$9,088 $9,088 $9,088 Total100 100.000 %$18,176 $18,176 $18,176 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Expenditures IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofCashierDetail page 77Schedule 6.0102020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund727 7.270 %$12,857 $12,857 $1,403 $14,260 FD621Transit Fund106 1.060 %$1,875 $1,875 $205 $2,080 FD601 Water Fund1,406 14.060 %$24,866 $24,866 $2,714 $27,580 FD602 Sewer Fund1,406 14.060 %$24,866 $24,866 $2,714 $27,580 All Other6,355 63.550 %$112,392 $112,392 $12,265 $124,657 Total10,000 100.000 %$176,856 $176,856 $19,301 $196,157 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 78Schedule 6.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council157,339 0.179 %$352 $352 $352 Cultural Activities332,351 0.378 %$743 $743 $145 $888 Economic Development269,768 0.307 %$603 $603 $118 $721 Natural Resource Protection617,952 0.703 %$1,382 $1,382 $270 $1,652 Community Promotion393,509 0.448 %$880 $880 $172 $1,052 City Attorney1,000,636 1.138 %$2,238 $2,238 $2,238 City Clerk566,644 0.645 %$1,267 $1,267 $1,267 Network Services2,992,351 3.404 %$6,691 $6,691 $1,309 $8,000 Finance Support Services153,927 0.175 %$344 $344 $67 $411 Human Resources1,217,672 1.385 %$2,723 $2,723 $533 $3,256 Insurance ISF Fund4,808,289 5.470 %$10,752 $10,752 $2,104 $12,856 Wellness Program3,114 0.004 %$7 $7 $1 $8 Community Development Admin867,164 0.986 %$1,939 $1,939 $379 $2,318 Commissions & Committees15,513 0.018 %$35 $35 $7 $42 Development Review1,053,548 1.198 %$2,356 $2,356 $461 $2,817 Long Range Planning114,993 0.131 %$257 $257 $50 $307 Building and Safety2,269,498 2.582 %$5,075 $5,075 $993 $6,068 Public Works Administration945,448 1.075 %$2,114 $2,114 $414 $2,528 Parks Maintenance2,587,151 2.943 %$5,785 $5,785 $1,132 $6,917 Swim Center Maintenance504,654 0.574 %$1,128 $1,128 $221 $1,349 Urban Forest Services830,659 0.945 %$1,857 $1,857 $363 $2,220 Facilities Maintenance1,152,577 1.311 %$2,577 $2,577 $504 $3,081 Streets Maintenance1,143,992 1.301 %$2,558 $2,558 $500 $3,058 Stormwater and Flood Control793,352 0.902 %$1,774 $1,774 $347 $2,121 Traffic Signals & Lighting519,399 0.591 %$1,161 $1,161 $227 $1,388 Fleet1,077,423 1.226 %$2,409 $2,409 $471 $2,880 City Administration1,266,811 1.441 %$2,833 $2,833 $2,833 Transportation/Plan Engineering896,195 1.019 %$2,004 $2,004 $392 $2,396 Recreation Administration780,489 0.888 %$1,745 $1,745 $341 $2,086 Recreation Facilities190,312 0.216 %$426 $426 $83 $509 Youth Services853,586 0.971 %$1,909 $1,909 $373 $2,282 Ranger Program496,081 0.564 %$1,109 $1,109 $217 $1,326 Aquatics402,346 0.458 %$900 $900 $176 $1,076 Police Administration1,997,594 2.272 %$4,467 $4,467 $874 $5,341 Patrol9,337,298 10.621 %$20,879 $20,879 $4,085 $24,964 Investigations2,786,997 3.170 %$6,232 $6,232 $1,219 $7,451 Neighborhood Services229,238 0.261 %$513 $513 $100 $613 Traffic Safety796,078 0.906 %$1,780 $1,780 $348 $2,128 Fire Administration936,461 1.065 %$2,094 $2,094 $410 $2,504 Emergency Response10,175,128 11.574 %$22,752 $22,752 $4,451 $27,203 Hazard Prevention885,601 1.007 %$1,980 $1,980 $387 $2,367 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 79Schedule 6.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services73,793 0.084 %$165 $165 $32 $197 Fire Station30,106 0.034 %$67 $67 $13 $80 Disaster Assistance62,052 0.071 %$139 $139 $27 $166 FD202 Downtown Bid Fund272,165 0.310 %$609 $609 $119 $728 FD601 Water Fund6,361,662 7.237 %$14,225 $14,225 $2,783 $17,008 FD611 Parking Fund2,489,100 2.831 %$5,566 $5,566 $1,089 $6,655 FD602 Sewer Fund7,522,181 8.557 %$16,820 $16,820 $3,291 $20,111 Golf Course 595,060 0.677 %$1,331 $1,331 $260 $1,591 FD705 Whale Rock Fund887,145 1.009 %$1,984 $1,984 $388 $2,372 Information Services1,031,587 1.173 %$2,307 $2,307 $451 $2,758 FD208 Tourism Bid Fund1,383,208 1.573 %$3,093 $3,093 $605 $3,698 FD621Transit Fund909,464 1.035 %$2,034 $2,034 $398 $2,432 FD206 Law Enforcement Grant Fund42,648 0.049 %$95 $95 $19 $114 Fire Apparatus Service379,185 0.431 %$848 $848 $166 $1,014 Police Support Services2,484,815 2.827 %$5,556 $5,556 $1,087 $6,643 Community Services474,519 0.540 %$1,061 $1,061 $208 $1,269 FD711 Hazardous Mat Task Force Fund44,601 0.051 %$100 $100 $20 $120 Finance Non Departmental167,004 0.190 %$373 $373 $73 $446 Development Services 1,003,441 1.141 %$2,244 $2,244 $439 $2,683 Human Relations353,546 0.402 %$791 $791 $155 $946 CIP Project Engineering2,205,278 2.509 %$4,931 $4,931 $965 $5,896 Jack House7,238 0.008 %$16 $16 $3 $19 FD401 Capital Outlay Engineering2,080 0.002 %$5 $5 $1 $6 FD505 Affordable Housing Fund330,000 0.375 %$738 $738 $144 $882 Community Services Group9,593 0.011 %$21 $21 $4 $25 Risk Management5,402 0.006 %$12 $12 $2 $14 Water Administration/Engineering3,180 0.004 %$7 $7 $1 $8 Solid Waste Recycling87,156 0.099 %$195 $195 $38 $233 FD402 Fleet Replace207 FD504 LOVR Impace Fee270,094 0.307 %$604 $604 $118 $722 FD715 Boysen Ranch3,341 0.005 %$7 $7 $7 $14 Total87,909,989 100.000 %$196,574 $196,574 $37,150 $233,724 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 80Schedule 6.0122020TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetCity Council$1,588 $278 $141 $817 $352 City Administration$27,037 $2,843 $10,635 $4,152 $6,574 $2,833 City Attorney$14,671 $2,434 $3,058 $1,748 $5,193 $2,238 City Clerk$12,784 $3,545 $3,556 $1,475 $2,941 $1,267 Finance $2,830 $2,830 Network Services$63,329 $9,178 $3,600 $21,372 $21,179 $8,000 Information Services$14,363 $625 $2,881 $797 $7,302 $2,758 Finance Support Services$6,805 $3,625 $1,679 $1,090 $411 Human Resources$24,424 $3,750 $5,581 $3,219 $8,618 $3,256 Risk Management$95 $43 $38 $14 Wellness Program$332 $268 $34 $22 $8 Public Works Administration$16,748 $1,947 $5,041 $540 $6,692 $2,528 Facilities Maintenance$47,099 $25,107 $3,600 $7,153 $8,158 $3,081 Fleet$42,986 $22,411 $3,241 $6,829 $7,625 $2,880 CIP Project Engineering$24,405 $1,982 $918 $15,609 $5,896 Transportation/Plan Engineering$15,391 $1,054 $5,041 $557 $6,343 $2,396 Insurance ISF Fund$72,155 $1,304 $23,962 $34,033 $12,856 Cultural Activities$6,902 $36 $3,625 $2,353 $888 Economic Development$5,670 $589 $720 $1,731 $1,909 $721 Natural Resource Protection$10,795 $1,589 $1,440 $1,740 $4,374 $1,652 Tourism and Bid Promotion$36 $36 Community Promotion$9,369 $1,465 $180 $3,887 $2,785 $1,052 Community Services Group$93 $68 $25 Finance Non Departmental$3,388 $1,760 $1,182 $446 Community Development Admin$20,375 $5,340 $4,645 $1,935 $6,137 $2,318 Commissions & Committees$1,221 $304 $720 $45 $110 $42 Development Review$24,964 $2,947 $10,010 $1,733 $7,457 $2,817 Long Range Planning$4,966 $214 $2,881 $750 $814 $307 Development Services $10,054 $268 $7,103 $2,683 Building and Safety$47,182 $3,018 $11,183 $10,850 $16,063 $6,068 Human Relations$7,913 $607 $3,857 $2,503 $946 Parks Maintenance$60,620 $9,393 $10,875 $15,123 $18,312 $6,917 Swim Center Maintenance$13,702 $4,375 $1,440 $2,966 $3,572 $1,349 Urban Forest Services$18,042 $3,500 $3,241 $3,201 $5,880 $2,220 Streets Maintenance$28,381 $6,107 $7,670 $3,449 $8,097 $3,058 Traffic Signals & Lighting$11,561 $1,840 $1,440 $3,216 $3,677 $1,388 Stormwater and Flood Control$17,550 $2,410 $5,149 $2,255 $5,615 $2,121 Water Administration/Engineering$31 $23 $8 Solid Waste Recycling$1,319 $317 $152 $617 $233 Recreation Administration$16,043 $3,035 $4,321 $1,077 $5,524 $2,086 Recreation Facilities$6,702 $1,589 $3,140 $117 $1,347 $509 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 81Schedule 6.0122020TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetYouth Services$34,725 $11,160 $14,244 $997 $6,042 $2,282 Community Services$11,578 $3,393 $2,204 $1,353 $3,359 $1,269 Ranger Program$12,049 $1,090 $5,581 $540 $3,512 $1,326 Aquatics$12,923 $1,518 $6,892 $589 $2,848 $1,076 Golf Course $17,394 $4,464 $4,941 $2,186 $4,212 $1,591 Jack House$327 $178 $78 $52 $19 Police Administration$45,779 $14,893 $3,961 $7,445 $14,139 $5,341 Patrol$125,576 $1,767 $30,966 $1,790 $66,089 $24,964 Investigations$36,825 $679 $8,642 $326 $19,727 $7,451 Police Support Services$42,375 $1,500 $15,095 $1,550 $17,587 $6,643 Neighborhood Services$5,261 $321 $2,297 $407 $1,623 $613 Traffic Safety$11,684 $750 $2,881 $291 $5,634 $2,128 Fire Administration$18,442 $4,607 $3,061 $1,642 $6,628 $2,504 Emergency Response$139,168 $4,697 $33,667 $1,582 $72,019 $27,203 Hazard Prevention$16,573 $1,393 $5,761 $784 $6,268 $2,367 Training Services$3,471 $1,947 $805 $522 $197 Recruit Academy$250 $250 Fire Apparatus Service$14,831 $8,036 $1,440 $1,657 $2,684 $1,014 Fire Station$1,658 $1,036 $329 $213 $80 Disaster Assistance$2,496 $1,214 $677 $439 $166 FD201 Local Sales Tax Fund$9,464 $9,464 FD202 Downtown Bid Fund$5,855 $232 $2,969 $1,926 $728 FD205 CDBG Fund$738 $18 $720 FD206 Law Enforcement Grant Fund$416 $302 $114 FD208 Tourism Bid Fund$30,805 $3,161 $1,260 $12,896 $9,790 $3,698 FD401 Capital Outlay Engineering$4,347 $4,303 $23 $15 $6 FD402 Fleet Replace$3 $2 $1 FD404 Major Facility Replacement Fund$268 $268 FD504 LOVR Impace Fee$5,580 $2,946 $1,912 $722 FD505 Affordable Housing Fund$6,836 $18 $3,600 $2,336 $882 FD601 Water Fund$189,143 $29,803 $24,132 $18,794 $45,028 $17,710 $9,088 $27,580 $17,008 FD602 Sewer Fund$225,657 $43,767 $25,227 $28,934 $53,242 $17,708 $9,088 $27,580 $20,111 FD611 Parking Fund$74,546 $16,928 $7,921 $11,164 $17,618 $14,260 $6,655 FD621Transit Fund$24,742 $4,893 $2,881 $6,019 $6,437 $2,080 $2,432 FD705 Whale Rock Fund$18,441 $3,232 $2,881 $3,677 $6,279 $2,372 FD711 Hazardous Mat Task Force Fund$1,350 $214 $359 $342 $315 $120 FD715 Boysen Ranch$76 $41 $21 $14 All Other$131,104 $6,447 $124,657 Total$1,996,677 $316,971 $322,303 $257,353 $616,575 $35,418 $18,176 $196,157 $233,724 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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. Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s 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 2020 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. 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. 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. Direct Departmental Costs – These costs are associated with direct departmental costs. Costs are allocated directly to Departments identified. IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesCosts to be allocatedDetail page 83Schedule 7.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$2,992,351 $2,992,351 Allocated additions: 10000000 - Building Charge$7,257 $7,257 1011002 - City Council$5,503 $1,841 $7,344 1011001 - City Administration$53,295 $18,554 $71,849 1011501 - City Attorney$29,665 $4,498 $34,163 1011021 - City Clerk$1,693 $406 $2,099 1012000 - Finance $52,475 $10,854 $63,329 1011101 - Network Services$10,195 $10,195 1011103 - Information Services$47,314 $47,314 1012006 - Finance Support Services$11,488 $11,488 1013001 - Human Resources$33,338 $33,338 1013003 - Wellness Program$37 $37 1015005 - Facilities Maintenance$34,771 $34,771 1015008 - Fleet$8,623 $8,623 8020000 - Insurance ISF Fund$109,797 $109,797 Total allocated additions:$149,888 $291,716 $441,604 $441,604 Total to be allocated$3,142,239 $291,716 $3,433,955 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 84Schedule 7.0032020TotalGeneral & AdminNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosWages & BenefitsSALARIES & WAGES$696,044 $306,747 $60,834 $82,551 $38,770 $4,594 $66,194 $86,727 $18,236 FRINGE BENEFITS$337,268 $148,634 $29,477 $40,000 $18,786 $2,226 $32,074 $42,024 $8,836 Other Expense and CostDATA PROCESSING SERVICES$678,818 $16,795 $341,710 $116,663 $120,684 $23,851 PARKING$1,215 $1,215 CONTRACT SERVICES$464,595 $50,604 $7,695 $258,856 $2,384 $36,014 $76,491 ELECTRIC UTILITIES SERVICE$4,320 COMMUNICATION SERVICE$313,094 $392 $4,748 $1,190 $3,598 $110 OTHER UTILITY SERVICES$5,230 $234 OFFICE SUPPLIES$331,996 $46 $215,257 $38,851 PUBLICATIONS & SUBSCRIPT$2,243 $659 $808 $776 MISC MATERIALS & SUPPLIES$31,231 $702 $15,384 $424 $12,548 RENTS AND LEASES$74,587 MEMBERSHIP & CERTIFICATION$230 $230 EDUCATION & TRAINING$50,878 $27,518 $23,029 TRIPS AND MEETINGS$602 $602 Departmental Expenditures$2,992,351 $537,349 $351,232 $746,922 $57,556 $6,820 $218,505 $328,322 $140,072 Additions: 1stOther$149,888 $66,056 $13,100 $17,777 $8,349 $989 $14,254 $18,676 $3,927 Functional Cost$3,142,239 $603,405 $364,332 $764,699 $65,905 $7,809 $232,759 $346,998 $143,999 Reallocate Admin($603,405) $86,328 $183,583 $14,146 $1,676 $53,705 $80,697 $34,428 Allocable Costs$3,142,239 $450,660 $948,282 $80,051 $9,485 $286,464 $427,695 $178,427 1st Allocation$3,142,239 $450,660 $948,282 $80,051 $9,485 $286,464 $427,695 $178,427 Additions: 2ndOther$291,716 $128,559 $25,496 $34,598 $16,249 $1,925 $27,742 $36,348 $7,643 Functional Cost$291,716 $128,559 $25,496 $34,598 $16,249 $1,925 $27,742 $36,348 $7,643 Reallocate Admin($128,559) $18,393 $39,113 $3,014 $357 $11,442 $17,193 $7,335 Allocable Costs$291,716 $43,889 $73,711 $19,263 $2,282 $39,184 $53,541 $14,978 2nd Allocation$291,716 $43,889 $73,711 $19,263 $2,282 $39,184 $53,541 $14,978 Total allocated$3,433,955 $494,549 $1,021,993 $99,314 $11,767 $325,648 $481,236 $193,405 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 85Schedule 7.0032020TelemetryCell PhonesCellular Data ServicesTelephonesSouth HillsTassajaraDirect Dept ExpWages & BenefitsSALARIES & WAGES$1,044 $3,132 $1,531 $2,227 $22,204 $1,253 FRINGE BENEFITS$506 $1,518 $742 $1,079 $10,759 $607 Other Expense and CostDATA PROCESSING SERVICES$16,603 $42,512 PARKINGCONTRACT SERVICES$358 $32,193 ELECTRIC UTILITIES SERVICE$4,320 COMMUNICATION SERVICE$152,051 $146,206 $4,799 OTHER UTILITY SERVICES$4,996 OFFICE SUPPLIES$77,842 PUBLICATIONS & SUBSCRIPTMISC MATERIALS & SUPPLIES$88 $2,085 RENTS AND LEASES$31,185 $43,402 MEMBERSHIP & CERTIFICATIONEDUCATION & TRAINING$331 TRIPS AND MEETINGSDepartmental Expenditures$1,550 $156,701 $18,876 $149,958 $68,468 $45,262 $164,758 Additions: 1stOther$225 $674 $330 $480 $4,781 $270 Functional Cost$1,775 $157,375 $19,206 $150,438 $73,249 $45,532 $164,758 Reallocate Admin$381 $38,515 $4,639 $36,858 $16,828 $11,125 $40,496 Allocable Costs$2,156 $195,890 $23,845 $187,296 $90,077 $56,657 $205,254 1st Allocation$2,156 $195,890 $23,845 $187,296 $90,077 $56,657 $205,254 Additions: 2ndOther$438 $1,313 $642 $933 $9,306 $524 Functional Cost$438 $1,313 $642 $933 $9,306 $524 Reallocate Admin$81 $8,206 $988 $7,853 $3,585 $2,370 $8,629 Allocable Costs$519 $9,519 $1,630 $8,786 $12,891 $2,894 $8,629 2nd Allocation$519 $9,519 $1,630 $8,786 $12,891 $2,894 $8,629 Total allocated$2,675 $205,409 $25,475 $196,082 $102,968 $59,551 $213,883 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 86Schedule 7.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration547 1.152 %$5,190 $5,190 $547 $5,737 Recreation Administration565 1.189 %$5,360 $5,360 $565 $5,925 Transportation/Plan Engineering800 1.684 %$7,590 $7,590 $800 $8,390 City Administration500 1.053 %$4,744 $4,744 $4,744 City Attorney500 1.053 %$4,744 $4,744 $4,744 City Clerk400 0.842 %$3,795 $3,795 $3,795 Human Resources800 1.684 %$7,590 $7,590 $800 $8,390 Finance 1,700 3.579 %$16,129 $16,129 $16,129 Fleet400 0.842 %$3,795 $3,795 $400 $4,195 City Council500 1.053 %$4,744 $4,744 $4,744 Police Administration700 1.474 %$6,641 $6,641 $700 $7,341 Fire Administration400 0.842 %$3,795 $3,795 $400 $4,195 FD601 Water Fund3,238 6.817 %$30,721 $30,721 $3,237 $33,958 FD602 Sewer Fund3,402 7.162 %$32,277 $32,277 $3,401 $35,678 FD705 Whale Rock Fund160 0.337 %$1,518 $1,518 $160 $1,678 Stormwater and Flood Control433 0.912 %$4,108 $4,108 $433 $4,541 FD621Transit Fund205 0.432 %$1,945 $1,945 $205 $2,150 Recreation Facilities400 0.842 %$3,795 $3,795 $400 $4,195 Building and Safety1,450 3.053 %$13,757 $13,757 $1,450 $15,207 Development Review1,900 4.000 %$18,026 $18,026 $1,900 $19,926 Economic Development100 0.211 %$949 $949 $100 $1,049 Natural Resource Protection400 0.842 %$3,795 $3,795 $400 $4,195 Community Development Admin830 1.747 %$7,875 $7,875 $830 $8,705 Parks Maintenance1,500 3.158 %$14,231 $14,231 $1,500 $15,731 Streets Maintenance1,000 2.105 %$9,488 $9,488 $1,000 $10,488 Traffic Signals & Lighting200 0.421 %$1,898 $1,898 $200 $2,098 Youth Services900 1.895 %$8,539 $8,539 $900 $9,439 Community Services700 1.474 %$6,641 $6,641 $700 $7,341 Ranger Program800 1.684 %$7,590 $7,590 $800 $8,390 Aquatics600 1.263 %$5,693 $5,693 $600 $6,293 Patrol4,700 9.895 %$44,592 $44,592 $4,699 $49,291 Investigations1,300 2.737 %$12,334 $12,334 $1,300 $13,634 Neighborhood Services200 0.421 %$1,898 $1,898 $200 $2,098 Traffic Safety300 0.632 %$2,846 $2,846 $300 $3,146 Emergency Response4,600 9.684 %$43,643 $43,643 $4,599 $48,242 Hazard Prevention800 1.684 %$7,590 $7,590 $800 $8,390 Golf Course 600 1.263 %$5,693 $5,693 $600 $6,293 Police Support Services2,100 4.421 %$19,924 $19,924 $2,099 $22,023 Information Services800 1.684 %$7,590 $7,590 $800 $8,390 Fire Apparatus Service200 0.421 %$1,898 $1,898 $200 $2,098 FD611 Parking Fund1,370 2.884 %$12,998 $12,998 $1,370 $14,368 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 87Schedule 7.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering1,900 4.000 %$18,026 $18,026 $1,900 $19,926 Tourism and Bid Promotion175 0.368 %$1,660 $1,660 $175 $1,835 Facilities Maintenance400 0.842 %$3,795 $3,795 $400 $4,195 Urban Forest Services600 1.263 %$5,693 $5,693 $600 $6,293 Swim Center Maintenance300 0.632 %$2,846 $2,846 $300 $3,146 FD208 Tourism Bid Fund25 0.053 %$237 $237 $25 $262 All Other1,100 2.314 %$10,434 $10,434 $1,094 $11,528 Total47,500 100.000 %$450,660 $450,660 $43,889 $494,549 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 88Schedule 7.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration550 1.183 %$11,215 $11,215 $968 $12,183 Fire Administration425 0.914 %$8,666 $8,666 $748 $9,414 Stormwater and Flood Control715 1.537 %$14,580 $14,580 $1,259 $15,839 Recreation Administration600 1.290 %$12,235 $12,235 $1,057 $13,292 Facilities Maintenance500 1.075 %$10,195 $10,195 $880 $11,075 Long Range Planning400 0.860 %$8,156 $8,156 $704 $8,860 Building and Safety1,553 3.339 %$31,667 $31,667 $2,735 $34,402 Development Review1,390 2.989 %$28,343 $28,343 $2,448 $30,791 Economic Development100 0.215 %$2,039 $2,039 $176 $2,215 Natural Resource Protection200 0.430 %$4,078 $4,078 $352 $4,430 Public Works Administration700 1.505 %$14,274 $14,274 $1,233 $15,507 Transportation/Plan Engineering700 1.505 %$14,274 $14,274 $1,233 $15,507 City Administration1,600 3.440 %$32,626 $32,626 $32,626 City Attorney460 0.989 %$9,380 $9,380 $9,380 City Clerk535 1.150 %$10,909 $10,909 $10,909 Human Resources775 1.666 %$15,803 $15,803 $1,365 $17,168 Finance 1,550 3.333 %$31,606 $31,606 $31,606 Network Services500 1.075 %$10,195 $10,195 $10,195 Recreation Facilities436 0.938 %$8,890 $8,890 $768 $9,658 Fleet450 0.968 %$9,176 $9,176 $792 $9,968 Information Services400 0.860 %$8,156 $8,156 $704 $8,860 Community Promotion25 0.054 %$510 $510 $44 $554 Community Development Admin645 1.387 %$13,152 $13,152 $1,136 $14,288 Parks Maintenance1,510 3.247 %$30,790 $30,790 $2,659 $33,449 Swim Center Maintenance200 0.430 %$4,078 $4,078 $352 $4,430 Urban Forest Services450 0.968 %$9,176 $9,176 $792 $9,968 Streets Maintenance1,065 2.290 %$21,716 $21,716 $1,875 $23,591 Traffic Signals & Lighting200 0.430 %$4,078 $4,078 $352 $4,430 Youth Services1,978 4.253 %$40,333 $40,333 $3,483 $43,816 Community Services306 0.658 %$6,240 $6,240 $539 $6,779 Ranger Program775 1.666 %$15,803 $15,803 $1,365 $17,168 Patrol4,300 9.246 %$87,681 $87,681 $7,572 $95,253 Investigations1,200 2.580 %$24,469 $24,469 $2,113 $26,582 Police Support Services2,096 4.507 %$42,739 $42,739 $3,691 $46,430 Neighborhood Services319 0.686 %$6,505 $6,505 $562 $7,067 Traffic Safety400 0.860 %$8,156 $8,156 $704 $8,860 Emergency Response4,675 10.053 %$95,328 $95,328 $8,232 $103,560 FD601 Water Fund3,351 7.206 %$68,330 $68,330 $5,901 $74,231 FD602 Sewer Fund3,503 7.533 %$71,430 $71,430 $6,168 $77,598 FD621Transit Fund400 0.860 %$8,156 $8,156 $704 $8,860 FD705 Whale Rock Fund400 0.860 %$8,156 $8,156 $704 $8,860 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 89Schedule 7.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD208 Tourism Bid Fund175 0.376 %$3,568 $3,568 $308 $3,876 Golf Course 686 1.475 %$13,988 $13,988 $1,208 $15,196 Aquatics957 2.058 %$19,514 $19,514 $1,685 $21,199 FD611 Parking Fund1,100 2.365 %$22,430 $22,430 $1,937 $24,367 Fire Apparatus Service200 0.430 %$4,078 $4,078 $352 $4,430 Commissions & Committees100 0.215 %$2,039 $2,039 $176 $2,215 FD205 CDBG Fund100 0.215 %$2,039 $2,039 $176 $2,215 Hazard Prevention800 1.720 %$16,313 $16,313 $1,409 $17,722 FD711 Hazardous Mat Task Force Fund50 0.111 %$1,024 $1,024 $90 $1,114 Total46,505 100.000 %$948,282 $948,282 $73,711 $1,021,993 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofMDC SupportDetail page 90Schedule 7.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol33 76.744 %$61,434 $61,434 $14,783 $76,217 Emergency Response10 23.256 %$18,617 $18,617 $4,480 $23,097 Total43 100.000 %$80,051 $80,051 $19,263 $99,314 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 91Schedule 7.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council5 1.969 %$187 $187 $187 Information Services5 1.969 %$187 $187 $51 $238 Facilities Maintenance2 0.787 %$75 $75 $21 $96 City Administration8 3.150 %$299 $299 $299 Police Support Services6 2.362 %$224 $224 $62 $286 FD601 Water Fund31 12.205 %$1,158 $1,158 $319 $1,477 FD602 Sewer Fund32 12.598 %$1,195 $1,195 $329 $1,524 Finance 9 3.543 %$336 $336 $336 Human Resources8 3.150 %$299 $299 $82 $381 Community Development Admin8 3.150 %$299 $299 $82 $381 Recreation Administration5 1.969 %$187 $187 $51 $238 Police Administration5 1.969 %$187 $187 $51 $238 Fire Administration5 1.969 %$187 $187 $51 $238 Hazard Prevention5 1.969 %$187 $187 $51 $238 City Attorney3 1.181 %$112 $112 $112 Public Works Administration15 5.906 %$560 $560 $154 $714 Transportation/Plan Engineering4 1.575 %$149 $149 $41 $190 Aquatics2 0.787 %$75 $75 $21 $96 Investigations2 0.787 %$75 $75 $21 $96 Traffic Safety1 0.394 %$37 $37 $10 $47 Economic Development1 0.394 %$37 $37 $10 $47 Natural Resource Protection3 1.181 %$112 $112 $31 $143 City Clerk7 2.756 %$261 $261 $261 Fleet5 1.969 %$187 $187 $51 $238 Development Review12 4.724 %$448 $448 $123 $571 Streets Maintenance3 1.181 %$112 $112 $31 $143 Recreation Facilities2 0.787 %$75 $75 $21 $96 Ranger Program3 1.181 %$112 $112 $31 $143 Patrol3 1.181 %$112 $112 $31 $143 FD611 Parking Fund4 1.575 %$149 $149 $41 $190 CIP Project Engineering7 2.756 %$261 $261 $72 $333 Tourism and Bid Promotion2 0.787 %$75 $75 $21 $96 Building and Safety6 2.362 %$224 $224 $62 $286 Urban Forest Services5 1.969 %$187 $187 $51 $238 Swim Center Maintenance1 0.394 %$37 $37 $10 $47 Traffic Signals & Lighting2 0.787 %$75 $75 $21 $96 Youth Services4 1.575 %$149 $149 $41 $190 Community Services3 1.181 %$112 $112 $31 $143 Golf Course 2 0.787 %$75 $75 $21 $96 Neighborhood Services1 0.394 %$37 $37 $10 $47 Fire Apparatus Service2 0.787 %$75 $75 $21 $96 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 92Schedule 7.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund1 0.394 %$37 $37 $10 $47 FD705 Whale Rock Fund1 0.394 %$37 $37 $10 $47 All Other13 5.115 %$484 $484 $134 $618 Total254 100.000 %$9,485 $9,485 $2,282 $11,767 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 93Schedule 7.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council40 0.192 %$551 $551 $551 Economic Development8 0.038 %$110 $110 $16 $126 Natural Resource Protection32 0.154 %$441 $441 $63 $504 City Attorney40 0.192 %$551 $551 $551 City Clerk132 0.635 %$1,819 $1,819 $1,819 Finance 736 3.541 %$10,143 $10,143 $10,143 Information Services1,064 5.119 %$14,664 $14,664 $2,106 $16,770 Human Resources64 0.308 %$882 $882 $127 $1,009 Community Development Admin566 2.723 %$7,800 $7,800 $1,120 $8,920 Development Review652 3.137 %$8,986 $8,986 $1,290 $10,276 Building and Safety616 2.964 %$8,489 $8,489 $1,219 $9,708 Public Works Administration244 1.174 %$3,363 $3,363 $483 $3,846 Parks Maintenance320 1.539 %$4,410 $4,410 $633 $5,043 Facilities Maintenance432 2.078 %$5,954 $5,954 $855 $6,809 Streets Maintenance280 1.347 %$3,859 $3,859 $554 $4,413 Stormwater and Flood Control235 1.131 %$3,239 $3,239 $465 $3,704 Traffic Signals & Lighting516 2.482 %$7,111 $7,111 $1,021 $8,132 Fleet232 1.116 %$3,197 $3,197 $459 $3,656 City Administration40 0.192 %$551 $551 $551 Transportation/Plan Engineering564 2.713 %$7,773 $7,773 $1,116 $8,889 Recreation Administration45 0.216 %$620 $620 $89 $709 Recreation Facilities32 0.154 %$441 $441 $63 $504 Youth Services72 0.346 %$992 $992 $143 $1,135 Community Services56 0.269 %$772 $772 $111 $883 Ranger Program64 0.308 %$882 $882 $127 $1,009 Aquatics48 0.231 %$662 $662 $95 $757 Golf Course 48 0.231 %$662 $662 $95 $757 Police Administration56 0.269 %$772 $772 $111 $883 Patrol676 3.252 %$9,316 $9,316 $1,338 $10,654 Investigations404 1.944 %$5,568 $5,568 $800 $6,368 Police Support Services268 1.289 %$3,693 $3,693 $530 $4,223 Neighborhood Services316 1.520 %$4,355 $4,355 $625 $4,980 Traffic Safety324 1.559 %$4,465 $4,465 $641 $5,106 Fire Administration32 0.154 %$441 $441 $63 $504 Emergency Response768 3.695 %$10,584 $10,584 $1,520 $12,104 Hazard Prevention564 2.713 %$7,773 $7,773 $1,116 $8,889 FD601 Water Fund1,359 6.538 %$18,729 $18,729 $2,690 $21,419 FD611 Parking Fund110 0.529 %$1,516 $1,516 $218 $1,734 FD602 Sewer Fund1,772 8.525 %$24,421 $24,421 $3,507 $27,928 FD621Transit Fund416 2.001 %$5,733 $5,733 $823 $6,556 FD705 Whale Rock Fund713 3.430 %$9,826 $9,826 $1,411 $11,237 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 94Schedule 7.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering352 1.693 %$4,851 $4,851 $697 $5,548 Tourism and Bid Promotion2 0.010 %$28 $28 $4 $32 Urban Forest Services248 1.193 %$3,418 $3,418 $491 $3,909 Swim Center Maintenance224 1.078 %$3,087 $3,087 $443 $3,530 FD208 Tourism Bid Fund14 0.067 %$193 $193 $28 $221 All Other4,990 24.011 %$68,771 $68,771 $9,878 $78,649 Total20,786 100.000 %$286,464 $286,464 $39,184 $325,648 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 95Schedule 7.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council20 0.633 %$2,705 $2,705 $2,705 Economic Development4 0.127 %$541 $541 $73 $614 Natural Resource Protection16 0.506 %$2,164 $2,164 $290 $2,454 City Attorney34 1.075 %$4,599 $4,599 $4,599 City Clerk70 2.214 %$9,468 $9,468 $9,468 Finance 68 2.151 %$9,198 $9,198 $9,198 Information Services23 0.727 %$3,111 $3,111 $417 $3,528 Human Resources32 1.012 %$4,328 $4,328 $581 $4,909 Community Development Admin23 0.727 %$3,111 $3,111 $417 $3,528 Development Review53 1.676 %$7,169 $7,169 $962 $8,131 Building and Safety41 1.297 %$5,546 $5,546 $744 $6,290 Public Works Administration33 1.044 %$4,464 $4,464 $599 $5,063 Parks Maintenance21 0.664 %$2,840 $2,840 $381 $3,221 Facilities Maintenance20 0.633 %$2,705 $2,705 $363 $3,068 Streets Maintenance17 0.538 %$2,299 $2,299 $309 $2,608 Traffic Signals & Lighting11 0.348 %$1,488 $1,488 $200 $1,688 Fleet17 0.538 %$2,299 $2,299 $309 $2,608 City Administration20 0.633 %$2,705 $2,705 $2,705 Transportation/Plan Engineering22 0.696 %$2,976 $2,976 $399 $3,375 Recreation Administration17 0.538 %$2,299 $2,299 $309 $2,608 Recreation Facilities61 1.929 %$8,251 $8,251 $1,107 $9,358 Youth Services28 0.886 %$3,787 $3,787 $508 $4,295 Community Services22 0.696 %$2,976 $2,976 $399 $3,375 Ranger Program25 0.791 %$3,382 $3,382 $454 $3,836 Aquatics29 0.917 %$3,923 $3,923 $526 $4,449 Golf Course 14 0.443 %$1,894 $1,894 $254 $2,148 Police Administration44 1.392 %$5,951 $5,951 $799 $6,750 Patrol162 5.123 %$21,912 $21,912 $2,940 $24,852 Investigations36 1.139 %$4,869 $4,869 $653 $5,522 Police Support Services336 10.626 %$45,448 $45,448 $6,098 $51,546 Neighborhood Services5 0.158 %$676 $676 $91 $767 Traffic Safety28 0.886 %$3,787 $3,787 $508 $4,295 Fire Administration24 0.759 %$3,246 $3,246 $436 $3,682 Emergency Response246 7.780 %$33,274 $33,274 $4,465 $37,739 Hazard Prevention29 0.917 %$3,923 $3,923 $526 $4,449 FD601 Water Fund225 7.116 %$30,434 $30,434 $4,084 $34,518 FD611 Parking Fund248 7.843 %$33,545 $33,545 $4,501 $38,046 FD602 Sewer Fund240 7.590 %$32,463 $32,463 $4,356 $36,819 FD621Transit Fund24 0.759 %$3,246 $3,246 $436 $3,682 FD705 Whale Rock Fund17 0.538 %$2,299 $2,299 $309 $2,608 Stormwater and Flood Control4 0.127 %$541 $541 $73 $614 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 96Schedule 7.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering53 1.676 %$7,169 $7,169 $962 $8,131 Tourism and Bid Promotion7 0.221 %$947 $947 $127 $1,074 Urban Forest Services5 0.158 %$676 $676 $91 $767 Swim Center Maintenance14 0.443 %$1,894 $1,894 $254 $2,148 FD208 Tourism Bid Fund1 0.032 %$135 $135 $18 $153 All Other673 21.278 %$91,032 $91,032 $12,213 $103,245 Total3,162 100.000 %$427,695 $427,695 $53,541 $481,236 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 97Schedule 7.0102020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration1 0.284 %$507 $507 $507 Police Administration5 1.420 %$2,534 $2,534 $213 $2,747 Fire Administration5 1.420 %$2,534 $2,534 $213 $2,747 FD601 Water Fund32 9.091 %$16,221 $16,221 $1,366 $17,587 FD602 Sewer Fund15 4.261 %$7,603 $7,603 $640 $8,243 Stormwater and Flood Control1 0.284 %$507 $507 $43 $550 FD611 Parking Fund5 1.420 %$2,534 $2,534 $213 $2,747 FD621Transit Fund28 7.955 %$14,193 $14,193 $1,195 $15,388 Recreation Facilities2 0.568 %$1,014 $1,014 $85 $1,099 Building and Safety4 1.136 %$2,028 $2,028 $171 $2,199 Parks Maintenance15 4.261 %$7,603 $7,603 $640 $8,243 Traffic Signals & Lighting2 0.568 %$1,014 $1,014 $85 $1,099 Ranger Program3 0.852 %$1,521 $1,521 $128 $1,649 Patrol68 19.318 %$34,469 $34,469 $2,902 $37,371 Investigations24 6.818 %$12,165 $12,165 $1,024 $13,189 Police Support Services7 1.989 %$3,548 $3,548 $299 $3,847 Neighborhood Services6 1.705 %$3,041 $3,041 $256 $3,297 Traffic Safety11 3.125 %$5,576 $5,576 $469 $6,045 Emergency Response77 21.875 %$39,031 $39,031 $3,286 $42,317 Hazard Prevention10 2.841 %$5,069 $5,069 $427 $5,496 Economic Development1 0.284 %$507 $507 $43 $550 Streets Maintenance12 3.409 %$6,083 $6,083 $512 $6,595 Fleet2 0.568 %$1,014 $1,014 $85 $1,099 CIP Project Engineering7 1.989 %$3,548 $3,548 $299 $3,847 Urban Forest Services2 0.568 %$1,014 $1,014 $85 $1,099 Facilities Maintenance5 1.420 %$2,534 $2,534 $213 $2,747 All Other2 0.571 %$1,015 $1,015 $86 $1,101 Total352 100.000 %$178,427 $178,427 $14,978 $193,405 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 98Schedule 7.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund32 53.333 %$1,150 $1,150 $277 $1,427 FD602 Sewer Fund24 40.000 %$862 $862 $208 $1,070 FD705 Whale Rock Fund4 6.667 %$144 $144 $34 $178 Total60 100.000 %$2,156 $2,156 $519 $2,675 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 99Schedule 7.0122020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration2 2.597 %$5,088 $5,088 $254 $5,342 City Council2 2.597 %$5,088 $5,088 $5,088 FD601 Water Fund11 14.286 %$27,984 $27,984 $1,396 $29,380 FD602 Sewer Fund1 1.299 %$2,544 $2,544 $127 $2,671 Parks Maintenance4 5.195 %$10,176 $10,176 $508 $10,684 Streets Maintenance1 1.299 %$2,544 $2,544 $127 $2,671 Traffic Signals & Lighting1 1.299 %$2,544 $2,544 $127 $2,671 Youth Services14 18.182 %$35,616 $35,616 $1,777 $37,393 Ranger Program3 3.896 %$7,632 $7,632 $381 $8,013 Patrol9 11.688 %$22,896 $22,896 $1,142 $24,038 Investigations2 2.597 %$5,088 $5,088 $254 $5,342 Emergency Response5 6.494 %$12,720 $12,720 $635 $13,355 Golf Course 2 2.597 %$5,088 $5,088 $254 $5,342 Aquatics1 1.299 %$2,544 $2,544 $127 $2,671 Development Review1 1.299 %$2,544 $2,544 $127 $2,671 Community Development Admin1 1.299 %$2,544 $2,544 $127 $2,671 CIP Project Engineering3 3.896 %$7,632 $7,632 $381 $8,013 Urban Forest Services2 2.597 %$5,088 $5,088 $254 $5,342 Facilities Maintenance1 1.299 %$2,544 $2,544 $127 $2,671 Recreation Facilities2 2.597 %$5,088 $5,088 $254 $5,342 FD621Transit Fund8 10.390 %$20,352 $20,352 $1,015 $21,367 FD705 Whale Rock Fund1 1.298 %$2,546 $2,546 $125 $2,671 Total77 100.000 %$195,890 $195,890 $9,519 $205,409 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 100Schedule 7.0132020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection1 0.244 %$58 $58 $4 $62 Finance 4 0.976 %$233 $233 $233 Information Services6 1.463 %$349 $349 $25 $374 Human Resources2 0.488 %$116 $116 $8 $124 Building and Safety15 3.659 %$872 $872 $62 $934 Public Works Administration3 0.732 %$174 $174 $12 $186 Parks Maintenance12 2.927 %$698 $698 $50 $748 Streets Maintenance12 2.927 %$698 $698 $50 $748 Fleet5 1.220 %$291 $291 $21 $312 Police Administration6 1.463 %$349 $349 $25 $374 Patrol56 13.659 %$3,257 $3,257 $232 $3,489 Investigations23 5.610 %$1,338 $1,338 $95 $1,433 Police Support Services3 0.732 %$174 $174 $12 $186 Fire Administration9 2.195 %$523 $523 $37 $560 Emergency Response28 6.829 %$1,628 $1,628 $116 $1,744 Hazard Prevention11 2.683 %$640 $640 $46 $686 FD601 Water Fund40 9.756 %$2,326 $2,326 $165 $2,491 FD602 Sewer Fund48 11.707 %$2,792 $2,792 $199 $2,991 FD621Transit Fund28 6.829 %$1,628 $1,628 $116 $1,744 City Administration3 0.732 %$174 $174 $174 Ranger Program3 0.732 %$174 $174 $12 $186 Community Development Admin2 0.488 %$116 $116 $8 $124 Traffic Signals & Lighting3 0.732 %$174 $174 $12 $186 Neighborhood Services2 0.488 %$116 $116 $8 $124 FD611 Parking Fund16 3.902 %$931 $931 $66 $997 City Attorney1 0.244 %$58 $58 $58 Youth Services5 1.220 %$291 $291 $21 $312 City Clerk1 0.244 %$58 $58 $58 Traffic Safety2 0.488 %$116 $116 $8 $124 Fire Apparatus Service1 0.244 %$58 $58 $4 $62 Facilities Maintenance6 1.463 %$349 $349 $25 $374 City Council7 1.707 %$407 $407 $407 CIP Project Engineering9 2.195 %$523 $523 $37 $560 Tourism and Bid Promotion1 0.244 %$58 $58 $4 $62 Urban Forest Services5 1.220 %$291 $291 $21 $312 Swim Center Maintenance1 0.244 %$58 $58 $4 $62 Recreation Administration1 0.244 %$58 $58 $4 $62 Golf Course 1 0.244 %$58 $58 $4 $62 FD705 Whale Rock Fund5 1.220 %$291 $291 $21 $312 All Other23 5.606 %$1,342 $1,342 $96 $1,438 Total410 100.000 %$23,845 $23,845 $1,630 $25,475 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 101Schedule 7.0132020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal Allocated(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 102Schedule 7.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration38 3.946 %$7,391 $7,391 $375 $7,766 Recreation Administration27 2.804 %$5,251 $5,251 $267 $5,518 Transportation/Plan Engineering13 1.350 %$2,528 $2,528 $128 $2,656 City Administration15 1.558 %$2,917 $2,917 $2,917 City Attorney9 0.935 %$1,750 $1,750 $1,750 City Clerk11 1.142 %$2,139 $2,139 $2,139 Human Resources11 1.142 %$2,139 $2,139 $109 $2,248 Finance 31 3.219 %$6,029 $6,029 $6,029 Facilities Maintenance22 2.285 %$4,279 $4,279 $217 $4,496 Fleet7 0.727 %$1,361 $1,361 $69 $1,430 Police Administration48 4.984 %$9,336 $9,336 $474 $9,810 Fire Administration48 4.984 %$9,336 $9,336 $474 $9,810 FD601 Water Fund53 5.504 %$10,308 $10,308 $523 $10,831 FD602 Sewer Fund43 4.465 %$8,363 $8,363 $424 $8,787 FD611 Parking Fund64 6.646 %$12,448 $12,448 $632 $13,080 FD621Transit Fund9 0.935 %$1,750 $1,750 $89 $1,839 Recreation Facilities21 2.181 %$4,084 $4,084 $207 $4,291 Long Range Planning6 0.623 %$1,167 $1,167 $59 $1,226 Building and Safety22 2.285 %$4,279 $4,279 $217 $4,496 Development Review18 1.869 %$3,501 $3,501 $178 $3,679 Economic Development3 0.312 %$583 $583 $30 $613 Natural Resource Protection2 0.208 %$389 $389 $20 $409 Information Services6 0.623 %$1,167 $1,167 $59 $1,226 Community Development Admin18 1.869 %$3,501 $3,501 $178 $3,679 Parks Maintenance34 3.531 %$6,613 $6,613 $336 $6,949 Streets Maintenance6 0.623 %$1,167 $1,167 $59 $1,226 Traffic Signals & Lighting4 0.415 %$778 $778 $39 $817 Youth Services10 1.038 %$1,945 $1,945 $99 $2,044 Community Services7 0.727 %$1,361 $1,361 $69 $1,430 Ranger Program4 0.415 %$778 $778 $39 $817 Aquatics14 1.454 %$2,723 $2,723 $138 $2,861 Patrol79 8.204 %$15,365 $15,365 $780 $16,145 Investigations21 2.181 %$4,084 $4,084 $207 $4,291 Police Support Services44 4.569 %$8,558 $8,558 $434 $8,992 Neighborhood Services2 0.208 %$389 $389 $20 $409 Traffic Safety4 0.415 %$778 $778 $39 $817 Emergency Response102 10.592 %$19,838 $19,838 $1,007 $20,845 Hazard Prevention11 1.142 %$2,139 $2,139 $109 $2,248 Golf Course 4 0.415 %$778 $778 $39 $817 Fire Apparatus Service2 0.208 %$389 $389 $20 $409 City Council7 0.727 %$1,361 $1,361 $1,361 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 103Schedule 7.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering22 2.285 %$4,279 $4,279 $217 $4,496 Urban Forest Services10 1.038 %$1,945 $1,945 $99 $2,044 Swim Center Maintenance2 0.208 %$389 $389 $20 $409 FD705 Whale Rock Fund5 0.519 %$972 $972 $49 $1,021 Risk Management3 0.312 %$583 $583 $30 $613 All Other21 2.178 %$4,088 $4,088 $208 $4,296 Total963 100.000 %$187,296 $187,296 $8,786 $196,082 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 104Schedule 7.0152020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration300 23.077 %$20,787 $20,787 $2,975 $23,762 Fire Administration200 15.385 %$13,858 $13,858 $1,983 $15,841 FD601 Water Fund150 11.538 %$10,394 $10,394 $1,487 $11,881 FD602 Sewer Fund150 11.538 %$10,394 $10,394 $1,487 $11,881 FD621Transit Fund200 15.385 %$13,858 $13,858 $1,983 $15,841 Public Works Administration200 15.385 %$13,858 $13,858 $1,983 $15,841 Traffic Signals & Lighting100 7.692 %$6,928 $6,928 $993 $7,921 Total1,300 100.000 %$90,077 $90,077 $12,891 $102,968 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 105Schedule 7.0162020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration2 28.571 %$16,188 $16,188 $827 $17,015 Fire Administration2 28.571 %$16,188 $16,188 $827 $17,015 Public Works Administration1 14.286 %$8,094 $8,094 $413 $8,507 FD705 Whale Rock Fund2 28.572 %$16,187 $16,187 $827 $17,014 Total7 100.000 %$56,657 $56,657 $2,894 $59,551 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 106Schedule 7.0172020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin44,071 26.749 %$54,903 $54,903 $2,308 $57,211 FD602 Sewer Fund2,242 1.361 %$2,793 $2,793 $117 $2,910 FD601 Water Fund3,274 1.987 %$4,079 $4,079 $171 $4,250 FD705 Whale Rock Fund7,856 4.768 %$9,787 $9,787 $411 $10,198 Patrol85,704 52.018 %$106,769 $106,769 $4,489 $111,258 Recreation Administration19,113 11.601 %$23,811 $23,811 $1,001 $24,812 Emergency Response2,498 1.516 %$3,112 $3,112 $132 $3,244 Total164,758 100.000 %$205,254 $205,254 $8,629 $213,883 (A) Alloc basis:Source: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 107Schedule 7.0182020TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCity Council$15,043 $4,744 $187 $551 $2,705 City Administration$44,523 $4,744 $32,626 $299 $551 $2,705 $507 City Attorney$21,194 $4,744 $9,380 $112 $551 $4,599 City Clerk$28,449 $3,795 $10,909 $261 $1,819 $9,468 Finance $73,674 $16,129 $31,606 $336 $10,143 $9,198 Network Services$10,195 $10,195 Information Services$39,386 $8,390 $8,860 $238 $16,770 $3,528 Human Resources$34,229 $8,390 $17,168 $381 $1,009 $4,909 Risk Management$613 Public Works Administration$68,509 $5,737 $15,507 $714 $3,846 $5,063 Facilities Maintenance$35,531 $4,195 $11,075 $96 $6,809 $3,068 $2,747 Fleet$23,506 $4,195 $9,968 $238 $3,656 $2,608 $1,099 CIP Project Engineering$50,854 $19,926 $333 $5,548 $8,131 $3,847 Transportation/Plan Engineering$39,007 $8,390 $15,507 $190 $8,889 $3,375 Economic Development$5,214 $1,049 $2,215 $47 $126 $614 $550 Natural Resource Protection$12,197 $4,195 $4,430 $143 $504 $2,454 Tourism and Bid Promotion$3,099 $1,835 $96 $32 $1,074 Community Promotion$554 $554 Community Development Admin$99,507 $8,705 $14,288 $381 $8,920 $3,528 Commissions & Committees$2,215 $2,215 Development Review$76,045 $19,926 $30,791 $571 $10,276 $8,131 Long Range Planning$10,086 $8,860 Building and Safety$73,522 $15,207 $34,402 $286 $9,708 $6,290 $2,199 Parks Maintenance$84,068 $15,731 $33,449 $5,043 $3,221 $8,243 Swim Center Maintenance$13,772 $3,146 $4,430 $47 $3,530 $2,148 Urban Forest Services$29,972 $6,293 $9,968 $238 $3,909 $767 $1,099 Streets Maintenance$52,483 $10,488 $23,591 $143 $4,413 $2,608 $6,595 Traffic Signals & Lighting$29,138 $2,098 $4,430 $96 $8,132 $1,688 $1,099 Stormwater and Flood Control$25,248 $4,541 $15,839 $3,704 $614 $550 Recreation Administration$53,164 $5,925 $13,292 $238 $709 $2,608 Recreation Facilities$34,543 $4,195 $9,658 $96 $504 $9,358 $1,099 Youth Services$98,624 $9,439 $43,816 $190 $1,135 $4,295 Community Services$19,951 $7,341 $6,779 $143 $883 $3,375 Ranger Program$41,211 $8,390 $17,168 $143 $1,009 $3,836 $1,649 Aquatics$38,326 $6,293 $21,199 $96 $757 $4,449 Golf Course $30,711 $6,293 $15,196 $96 $757 $2,148 Police Administration$81,103 $7,341 $12,183 $238 $883 $6,750 $2,747 Patrol$448,711 $49,291 $95,253 $76,217 $143 $10,654 $24,852 $37,371 Investigations$76,457 $13,634 $26,582 $96 $6,368 $5,522 $13,189 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 108Schedule 7.0182020Cell PhonesCellular Data ServicesTelephonesSouth HillsTassajaraDirect Dept ExpCity Council$5,088 $407 $1,361 City Administration$174 $2,917 City Attorney$58 $1,750 City Clerk$58 $2,139 Finance $233 $6,029 Network ServicesInformation Services$374 $1,226 Human Resources$124 $2,248 Risk Management$613 Public Works Administration$5,342 $186 $7,766 $15,841 $8,507 Facilities Maintenance$2,671 $374 $4,496 Fleet$312 $1,430 CIP Project Engineering$8,013 $560 $4,496 Transportation/Plan Engineering$2,656 Economic Development$613 Natural Resource Protection$62 $409 Tourism and Bid Promotion$62 Community PromotionCommunity Development Admin$2,671 $124 $3,679 $57,211 Commissions & CommitteesDevelopment Review$2,671 $3,679 Long Range Planning$1,226 Building and Safety$934 $4,496 Parks Maintenance$10,684 $748 $6,949 Swim Center Maintenance$62 $409 Urban Forest Services$5,342 $312 $2,044 Streets Maintenance$2,671 $748 $1,226 Traffic Signals & Lighting$2,671 $186 $817 $7,921 Stormwater and Flood ControlRecreation Administration$62 $5,518 $24,812 Recreation Facilities$5,342 $4,291 Youth Services$37,393 $312 $2,044 Community Services$1,430 Ranger Program$8,013 $186 $817 Aquatics$2,671 $2,861 Golf Course $5,342 $62 $817 Police Administration$374 $9,810 $23,762 $17,015 Patrol$24,038 $3,489 $16,145 $111,258 Investigations$5,342 $1,433 $4,291 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 109Schedule 7.0182020TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryPolice Support Services$137,533 $22,023 $46,430 $286 $4,223 $51,546 $3,847 Neighborhood Services$18,789 $2,098 $7,067 $47 $4,980 $767 $3,297 Traffic Safety$28,440 $3,146 $8,860 $47 $5,106 $4,295 $6,045 Fire Administration$64,006 $4,195 $9,414 $238 $504 $3,682 $2,747 Emergency Response$306,247 $48,242 $103,560 $23,097 $12,104 $37,739 $42,317 Hazard Prevention$48,118 $8,390 $17,722 $238 $8,889 $4,449 $5,496 Fire Apparatus Service$7,095 $2,098 $4,430 $96 FD205 CDBG Fund$2,215 $2,215 FD208 Tourism Bid Fund$4,512 $262 $3,876 $221 $153 FD601 Water Fund$243,450 $33,958 $74,231 $1,477 $21,419 $34,518 $17,587 $1,427 FD602 Sewer Fund$218,100 $35,678 $77,598 $1,524 $27,928 $36,819 $8,243 $1,070 FD611 Parking Fund$95,529 $14,368 $24,367 $190 $1,734 $38,046 $2,747 FD621Transit Fund$77,474 $2,150 $8,860 $47 $6,556 $3,682 $15,388 FD705 Whale Rock Fund$55,824 $1,678 $8,860 $47 $11,237 $2,608 $178 FD711 Hazardous Mat Task Force Fund$1,114 $1,114 All Other$200,875 $11,528 $618 $78,649 $103,245 $1,101 Total$3,433,955 $494,549 $1,021,993 $99,314 $11,767 $325,648 $481,236 $193,405 $2,675 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 110Schedule 7.0182020Cell PhonesCellular Data ServicesTelephonesSouth HillsTassajaraDirect Dept ExpPolice Support Services$186 $8,992 Neighborhood Services$124 $409 Traffic Safety$124 $817 Fire Administration$560 $9,810 $15,841 $17,015 Emergency Response$13,355 $1,744 $20,845 $3,244 Hazard Prevention$686 $2,248 Fire Apparatus Service$62 $409 FD205 CDBG FundFD208 Tourism Bid FundFD601 Water Fund$29,380 $2,491 $10,831 $11,881 $4,250 FD602 Sewer Fund$2,671 $2,991 $8,787 $11,881 $2,910 FD611 Parking Fund$997 $13,080 FD621Transit Fund$21,367 $1,744 $1,839 $15,841 FD705 Whale Rock Fund$2,671 $312 $1,021 $17,014 $10,198 FD711 Hazardous Mat Task Force FundAll Other$1,438 $4,296 Total$205,409 $25,475 $196,082 $102,968 $59,551 $213,883 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 8.01 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: Information Services – 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. Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s by fund/department/division. IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesCosts to be allocatedDetail page 112Schedule 8.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,031,587 $1,031,587 Allocated additions: 10000000 - Building Charge$4,806 $4,806 1011002 - City Council$1,897 $635 $2,532 1011001 - City Administration$35,938 $12,505 $48,443 1011501 - City Attorney$10,227 $1,551 $11,778 1011021 - City Clerk$1,354 $325 $1,679 1012000 - Finance $11,583 $2,780 $14,363 1011101 - Network Services$35,224 $4,162 $39,386 1011103 - Information Services$4,613 $4,613 1012006 - Finance Support Services$1,346 $1,346 1013001 - Human Resources$14,169 $14,169 1013003 - Wellness Program$30 $30 1015005 - Facilities Maintenance$9,115 $9,115 8020000 - Insurance ISF Fund$46,238 $46,238 Total allocated additions:$101,029 $97,469 $198,498 $198,498 Total to be allocated$1,132,616 $97,469 $1,230,085 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 113Schedule 8.0032020TotalGeneral & AdminInformation ServicesEnterprise AppsWages & BenefitsSALARIES & WAGES$681,786 $46,366 $393,293 $242,127 FRINGE BENEFITS$276,736 $18,820 $159,637 $98,279 Other Expense and CostSERVICES & SUPPLIES$73,065 $4,969 $42,148 $25,948 Departmental Expenditures$1,031,587 $70,155 $595,078 $366,354 Additions: 1stOther$101,029 $101,029 Functional Cost$1,132,616 $171,184 $595,078 $366,354 Reallocate Admin($171,184) $105,954 $65,230 Allocable Costs$1,132,616 $701,032 $431,584 1st Allocation$1,132,616 $701,032 $431,584 Additions: 2ndOther$97,469 $97,469 Functional Cost$97,469 $97,469 Reallocate Admin($97,469) $60,328 $37,141 Allocable Costs$97,469 $60,328 $37,141 2nd Allocation$97,469 $60,328 $37,141 Total allocated$1,230,085 $761,360 $468,725 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofInformation ServicesDetail page 114Schedule 8.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services300 5.201 %$36,461 $36,461 $36,461 Public Works Administration363 6.293 %$44,118 $44,118 $4,521 $48,639 Community Development Admin1,610 27.913 %$195,676 $195,676 $20,051 $215,727 FD601 Water Fund258 4.473 %$31,357 $31,357 $3,213 $34,570 FD602 Sewer Fund231 4.005 %$28,075 $28,075 $2,877 $30,952 Fire Administration701 12.153 %$85,198 $85,198 $8,730 $93,928 Police Administration881 15.274 %$107,075 $107,075 $10,972 $118,047 Recreation Administration248 4.300 %$30,141 $30,141 $3,089 $33,230 City Administration527 9.137 %$64,051 $64,051 $64,051 City Attorney97 1.682 %$11,789 $11,789 $11,789 Stormwater and Flood Control357 6.189 %$43,389 $43,389 $4,446 $47,835 FD705 Whale Rock Fund17 0.295 %$2,066 $2,066 $212 $2,278 FD621Transit Fund17 0.295 %$2,066 $2,066 $212 $2,278 FD611 Parking Fund161 2.790 %$19,570 $19,570 $2,005 $21,575 Total5,768 100.000 %$701,032 $701,032 $60,328 $761,360 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 115Schedule 8.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services400 1.006 %$4,341 $4,341 $413 $4,754 Facilities Maintenance500 1.257 %$5,427 $5,427 $517 $5,944 Streets Maintenance965 2.427 %$10,473 $10,473 $997 $11,470 Stormwater and Flood Control615 1.547 %$6,675 $6,675 $636 $7,311 Traffic Signals & Lighting200 0.503 %$2,171 $2,171 $207 $2,378 Transportation/Plan Engineering600 1.509 %$6,512 $6,512 $620 $7,132 Recreation Administration400 1.006 %$4,341 $4,341 $413 $4,754 Recreation Facilities100 0.251 %$1,085 $1,085 $103 $1,188 Youth Services200 0.503 %$2,171 $2,171 $207 $2,378 Community Services200 0.503 %$2,171 $2,171 $207 $2,378 Ranger Program300 0.754 %$3,256 $3,256 $310 $3,566 Aquatics100 0.251 %$1,085 $1,085 $103 $1,188 Golf Course 400 1.006 %$4,341 $4,341 $413 $4,754 Police Administration650 1.635 %$7,055 $7,055 $672 $7,727 Patrol4,600 11.568 %$49,925 $49,925 $4,754 $54,679 Investigations1,100 2.766 %$11,939 $11,939 $1,137 $13,076 Police Support Services2,000 5.030 %$21,707 $21,707 $2,067 $23,774 Neighborhood Services100 0.251 %$1,085 $1,085 $103 $1,188 Traffic Safety400 1.006 %$4,341 $4,341 $413 $4,754 Fire Administration400 1.006 %$4,341 $4,341 $413 $4,754 Emergency Response4,500 11.316 %$48,840 $48,840 $4,650 $53,490 Hazard Prevention600 1.509 %$6,512 $6,512 $620 $7,132 FD208 Tourism Bid Fund175 0.440 %$1,899 $1,899 $181 $2,080 FD601 Water Fund3,525 8.865 %$38,258 $38,258 $3,643 $41,901 FD602 Sewer Fund2,995 7.532 %$32,506 $32,506 $3,095 $35,601 FD621Transit Fund300 0.754 %$3,256 $3,256 $310 $3,566 FD705 Whale Rock Fund390 0.981 %$4,233 $4,233 $403 $4,636 City Administration400 1.006 %$4,341 $4,341 $4,341 Economic Development100 0.251 %$1,085 $1,085 $103 $1,188 Natural Resource Protection200 0.503 %$2,171 $2,171 $207 $2,378 Community Promotion25 0.063 %$271 $271 $26 $297 City Attorney300 0.754 %$3,256 $3,256 $3,256 City Clerk500 1.257 %$5,427 $5,427 $5,427 Finance 1,200 3.018 %$13,024 $13,024 $13,024 Network Services1,000 2.515 %$10,853 $10,853 $10,853 Information Services425 1.069 %$4,613 $4,613 $4,613 Human Resources600 1.509 %$6,512 $6,512 $620 $7,132 Community Development Admin550 1.383 %$5,969 $5,969 $568 $6,537 Building and Safety1,350 3.395 %$14,652 $14,652 $1,395 $16,047 Public Works Administration600 1.509 %$6,512 $6,512 $620 $7,132 Parks Maintenance1,200 3.018 %$13,024 $13,024 $1,240 $14,264 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 116Schedule 8.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance100 0.251 %$1,085 $1,085 $103 $1,188 Fire Apparatus Service200 0.503 %$2,171 $2,171 $207 $2,378 Fleet450 1.132 %$4,884 $4,884 $465 $5,349 FD205 CDBG Fund50 0.126 %$543 $543 $52 $595 FD611 Parking Fund1,000 2.515 %$10,853 $10,853 $1,033 $11,886 CIP Project Engineering1,500 3.772 %$16,280 $16,280 $1,550 $17,830 Development Review1,300 3.269 %$14,112 $14,112 $1,345 $15,457 Total39,765 100.000 %$431,584 $431,584 $37,141 $468,725 (A) Alloc basis:Source: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 117Schedule 8.0062020TotalInformation ServicesEnterprise AppsCity Administration$68,392 $64,051 $4,341 City Attorney$15,045 $11,789 $3,256 City Clerk$5,427 $5,427 Finance $13,024 $13,024 Network Services$47,314 $36,461 $10,853 Information Services$4,613 $4,613 Human Resources$7,132 $7,132 Public Works Administration$55,771 $48,639 $7,132 Facilities Maintenance$5,944 $5,944 Fleet$5,349 $5,349 CIP Project Engineering$17,830 $17,830 Transportation/Plan Engineering$7,132 $7,132 Economic Development$1,188 $1,188 Natural Resource Protection$2,378 $2,378 Community Promotion$297 $297 Community Development Admin$222,264 $215,727 $6,537 Development Review$15,457 $15,457 Building and Safety$16,047 $16,047 Parks Maintenance$14,264 $14,264 Swim Center Maintenance$1,188 $1,188 Urban Forest Services$4,754 $4,754 Streets Maintenance$11,470 $11,470 Traffic Signals & Lighting$2,378 $2,378 Stormwater and Flood Control$55,146 $47,835 $7,311 Recreation Administration$37,984 $33,230 $4,754 Recreation Facilities$1,188 $1,188 Youth Services$2,378 $2,378 Community Services$2,378 $2,378 Ranger Program$3,566 $3,566 Aquatics$1,188 $1,188 Golf Course $4,754 $4,754 Police Administration$125,774 $118,047 $7,727 Patrol$54,679 $54,679 Investigations$13,076 $13,076 Police Support Services$23,774 $23,774 Neighborhood Services$1,188 $1,188 Traffic Safety$4,754 $4,754 Fire Administration$98,682 $93,928 $4,754 Emergency Response$53,490 $53,490 Hazard Prevention$7,132 $7,132 Fire Apparatus Service$2,378 $2,378 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 118Schedule 8.0062020TotalInformation ServicesEnterprise AppsFD205 CDBG Fund$595 $595 FD208 Tourism Bid Fund$2,080 $2,080 FD601 Water Fund$76,471 $34,570 $41,901 FD602 Sewer Fund$66,553 $30,952 $35,601 FD611 Parking Fund$33,461 $21,575 $11,886 FD621Transit Fund$5,844 $2,278 $3,566 FD705 Whale Rock Fund$6,914 $2,278 $4,636 Total$1,230,085 $761,360 $468,725 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 9.01 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 120Schedule 9.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$438,461 $438,461 Deductions: VENTURES CONTINGENCIES($7,727) COVID-19($284,535) Total deductions:($292,262)($292,262) Allocated additions: 1011002 - City Council$283 $95 $378 1011001 - City Administration$1,363 $475 $1,838 1011501 - City Attorney$1,526 $231 $1,757 1012000 - Finance $5,915 $890 $6,805 8020000 - Insurance ISF Fund$273 $273 Total allocated additions:$9,087 $1,964 $11,051 $11,051 Total to be allocated$155,286 $1,964 $157,250 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 121Schedule 9.0032020TotalGeneral & AdminGeneral Support ServicesParkingOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES$109,989 $109,989 PARKING$36,210 $36,210 VENTURES CONTINGENCIES$7,727 $7,727 COVID-19$284,535 $284,535 Departmental Expenditures$438,461 $292,262 $109,989 $36,210 Cost AdjustmentsDeductions($292,262)($292,262)Additions: 1stOther$9,087 $9,087 Functional Cost$155,286 $9,087 $109,989 $36,210 Reallocate Admin($9,087) $6,836 $2,251 Allocable Costs$155,286 $116,825 $38,461 1st Allocation$155,286 $116,825 $38,461 Additions: 2ndOther$1,964 $1,964 Functional Cost$1,964 $1,964 Reallocate Admin($1,964) $1,478 $486 Allocable Costs$1,964 $1,478 $486 2nd Allocation$1,964 $1,478 $486 Total allocated$157,250 $118,303 $38,947 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 122Schedule 9.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council157,339 0.176 %$205 $205 $205 Cultural Activities332,351 0.371 %$434 $434 $6 $440 Economic Development269,768 0.301 %$352 $352 $5 $357 Natural Resource Protection617,952 0.690 %$806 $806 $11 $817 Community Promotion393,509 0.439 %$513 $513 $7 $520 City Attorney1,000,636 1.118 %$1,306 $1,306 $1,306 City Clerk566,644 0.633 %$739 $739 $739 Finance 1,779,620 1.988 %$2,322 $2,322 $2,322 Network Services2,992,351 3.342 %$3,904 $3,904 $3,904 Human Resources1,217,672 1.360 %$1,589 $1,589 $22 $1,611 Insurance ISF Fund4,808,289 5.370 %$6,274 $6,274 $88 $6,362 Wellness Program3,114 0.003 %$4 $4 $4 Community Development Admin867,164 0.969 %$1,131 $1,131 $16 $1,147 Commissions & Committees15,513 0.017 %$20 $20 $20 Development Review1,053,548 1.177 %$1,375 $1,375 $19 $1,394 Long Range Planning114,993 0.128 %$150 $150 $2 $152 Building and Safety2,269,498 2.535 %$2,961 $2,961 $42 $3,003 Public Works Administration945,448 1.056 %$1,234 $1,234 $17 $1,251 Parks Maintenance2,587,151 2.890 %$3,376 $3,376 $47 $3,423 Swim Center Maintenance504,654 0.564 %$658 $658 $9 $667 Urban Forest Services830,659 0.928 %$1,084 $1,084 $15 $1,099 Facilities Maintenance1,152,577 1.287 %$1,504 $1,504 $21 $1,525 Streets Maintenance1,143,992 1.278 %$1,493 $1,493 $21 $1,514 Stormwater and Flood Control793,352 0.886 %$1,035 $1,035 $15 $1,050 Traffic Signals & Lighting519,399 0.580 %$678 $678 $10 $688 Fleet1,077,423 1.203 %$1,406 $1,406 $20 $1,426 City Administration1,266,811 1.415 %$1,653 $1,653 $1,653 Transportation/Plan Engineering896,195 1.001 %$1,169 $1,169 $16 $1,185 Recreation Administration780,489 0.872 %$1,018 $1,018 $14 $1,032 Recreation Facilities190,312 0.213 %$248 $248 $3 $251 Youth Services853,586 0.953 %$1,114 $1,114 $16 $1,130 Ranger Program496,081 0.554 %$647 $647 $9 $656 Aquatics402,346 0.449 %$525 $525 $7 $532 Police Administration1,997,594 2.231 %$2,606 $2,606 $37 $2,643 Patrol9,337,298 10.429 %$12,183 $12,183 $171 $12,354 Investigations2,786,997 3.113 %$3,636 $3,636 $51 $3,687 Neighborhood Services229,238 0.256 %$299 $299 $4 $303 Traffic Safety796,078 0.889 %$1,039 $1,039 $15 $1,054 Fire Administration936,461 1.046 %$1,222 $1,222 $17 $1,239 Emergency Response10,175,128 11.364 %$13,276 $13,276 $186 $13,462 Hazard Prevention885,601 0.989 %$1,156 $1,156 $16 $1,172 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 123Schedule 9.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services73,793 0.082 %$96 $96 $1 $97 Fire Station30,106 0.034 %$39 $39 $1 $40 Disaster Assistance62,052 0.069 %$81 $81 $1 $82 FD202 Downtown Bid Fund272,165 0.304 %$355 $355 $5 $360 FD601 Water Fund6,361,662 7.105 %$8,301 $8,301 $116 $8,417 FD611 Parking Fund2,489,100 2.780 %$3,248 $3,248 $46 $3,294 FD602 Sewer Fund7,522,181 8.401 %$9,815 $9,815 $138 $9,953 Golf Course 595,060 0.665 %$776 $776 $11 $787 FD705 Whale Rock Fund887,145 0.991 %$1,158 $1,158 $16 $1,174 Information Services1,031,587 1.152 %$1,346 $1,346 $1,346 FD208 Tourism Bid Fund1,383,208 1.545 %$1,805 $1,805 $25 $1,830 FD621Transit Fund909,464 1.016 %$1,187 $1,187 $17 $1,204 FD206 Law Enforcement Grant Fund42,648 0.048 %$56 $56 $1 $57 Fire Apparatus Service379,185 0.424 %$495 $495 $7 $502 Police Support Services2,484,815 2.775 %$3,242 $3,242 $45 $3,287 Community Services474,519 0.530 %$619 $619 $9 $628 FD711 Hazardous Mat Task Force Fund44,601 0.050 %$58 $58 $1 $59 Finance Non Departmental167,004 0.187 %$218 $218 $3 $221 Development Services 1,003,441 1.121 %$1,309 $1,309 $18 $1,327 Human Relations353,546 0.395 %$461 $461 $6 $467 CIP Project Engineering2,205,278 2.463 %$2,877 $2,877 $40 $2,917 Jack House7,238 0.008 %$9 $9 $9 FD401 Capital Outlay Engineering2,080 0.002 %$3 $3 $3 FD505 Affordable Housing Fund330,000 0.369 %$431 $431 $6 $437 Community Services Group9,593 0.011 %$13 $13 $13 Risk Management5,402 0.006 %$7 $7 $7 Water Administration/Engineering3,180 0.004 %$4 $4 $4 Solid Waste Recycling87,156 0.097 %$114 $114 $2 $116 FD402 Fleet Replace207 FD504 LOVR Impace Fee270,094 0.302 %$352 $352 $8 $360 FD715 Boysen Ranch3,341 0.001 %$6 $6 $6 Total89,535,682 100.000 %$116,825 $116,825 $1,478 $118,303 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofParkingDetail page 124Schedule 9.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration16,320 45.070 %$17,335 $17,335 $305 $17,640 Network Services7,140 19.718 %$7,584 $7,584 $7,584 City Administration1,020 2.817 %$1,083 $1,083 $1,083 Finance 2,040 5.634 %$2,167 $2,167 $2,167 Building and Safety20,400 56.338 %$21,668 $21,668 $381 $22,049 All Other(10,710)-29.577%($11,376)($11,376)($200)($11,576)Total36,210 100.000 %$38,461 $38,461 $486 $38,947 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 125Schedule 9.0062020TotalGeneral Support ServicesParkingCity Council$205 $205 City Administration$2,736 $1,653 $1,083 City Attorney$1,306 $1,306 City Clerk$739 $739 Finance $4,489 $2,322 $2,167 Network Services$11,488 $3,904 $7,584 Information Services$1,346 $1,346 Human Resources$1,611 $1,611 Risk Management$7 $7 Wellness Program$4 $4 Public Works Administration$18,891 $1,251 $17,640 Facilities Maintenance$1,525 $1,525 Fleet$1,426 $1,426 CIP Project Engineering$2,917 $2,917 Transportation/Plan Engineering$1,185 $1,185 Insurance ISF Fund$6,362 $6,362 Cultural Activities$440 $440 Economic Development$357 $357 Natural Resource Protection$817 $817 Community Promotion$520 $520 Community Services Group$13 $13 Finance Non Departmental$221 $221 Community Development Admin$1,147 $1,147 Commissions & Committees$20 $20 Development Review$1,394 $1,394 Long Range Planning$152 $152 Development Services $1,327 $1,327 Building and Safety$25,052 $3,003 $22,049 Human Relations$467 $467 Parks Maintenance$3,423 $3,423 Swim Center Maintenance$667 $667 Urban Forest Services$1,099 $1,099 Streets Maintenance$1,514 $1,514 Traffic Signals & Lighting$688 $688 Stormwater and Flood Control$1,050 $1,050 Water Administration/Engineering$4 $4 Solid Waste Recycling$116 $116 Recreation Administration$1,032 $1,032 Recreation Facilities$251 $251 Youth Services$1,130 $1,130 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 126Schedule 9.0062020TotalGeneral Support ServicesParkingCommunity Services$628 $628 Ranger Program$656 $656 Aquatics$532 $532 Golf Course $787 $787 Jack House$9 $9 Police Administration$2,643 $2,643 Patrol$12,354 $12,354 Investigations$3,687 $3,687 Police Support Services$3,287 $3,287 Neighborhood Services$303 $303 Traffic Safety$1,054 $1,054 Fire Administration$1,239 $1,239 Emergency Response$13,462 $13,462 Hazard Prevention$1,172 $1,172 Training Services$97 $97 Fire Apparatus Service$502 $502 Fire Station$40 $40 Disaster Assistance$82 $82 FD202 Downtown Bid Fund$360 $360 FD206 Law Enforcement Grant Fund$57 $57 FD208 Tourism Bid Fund$1,830 $1,830 FD401 Capital Outlay Engineering$3 $3 FD402 Fleet ReplaceFD504 LOVR Impace Fee$360 $360 FD505 Affordable Housing Fund$437 $437 FD601 Water Fund$8,417 $8,417 FD602 Sewer Fund$9,953 $9,953 FD611 Parking Fund$3,294 $3,294 FD621Transit Fund$1,204 $1,204 FD705 Whale Rock Fund$1,174 $1,174 FD711 Hazardous Mat Task Force Fund$59 $59 FD715 Boysen Ranch$6 $6 All Other($11,576)($11,576)Total$157,250 $118,303 $38,947 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 10.01 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesCosts to be allocatedDetail page 128Schedule 10.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,217,672 $1,217,672 Deductions: GENERAL GOVERNMENT($9,907) Total deductions:($9,907)($9,907) Allocated additions: 10000000 - Building Charge$2,922 $2,922 1011002 - City Council$2,239 $749 $2,988 1011001 - City Administration$10,779 $3,756 $14,535 1011501 - City Attorney$12,071 $1,830 $13,901 1011021 - City Clerk$10,241 $3,743 $13,984 1012000 - Finance $20,416 $4,008 $24,424 1011101 - Network Services$31,157 $3,072 $34,229 1011103 - Information Services$6,512 $620 $7,132 1012006 - Finance Support Services$1,589 $22 $1,611 1013003 - Wellness Program$58 $58 1015005 - Facilities Maintenance$13,998 $13,998 8020000 - Insurance ISF Fund$64,853 $64,853 Total allocated additions:$97,926 $96,709 $194,635 $194,635 Total to be allocated$1,305,691 $96,709 $1,402,400 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 129Schedule 10.0032020TotalGeneral & AdminHuman ResourcesWages & BenefitsSALARIES & WAGES$633,641 $633,641 FRINGE BENEFITS$288,983 $288,983 Other Expense and CostSERVICES & SUPPLIES$285,141 $285,141 GENERAL GOVERNMENT$9,907 $9,907 Departmental Expenditures$1,217,672 $9,907 $1,207,765 Cost AdjustmentsDeductions($9,907) ($9,907)Additions: 1stOther$97,926 $97,926 Functional Cost$1,305,691 $97,926 $1,207,765 Reallocate Admin($97,926) $97,926 Allocable Costs$1,305,691 $1,305,691 1st Allocation$1,305,691 $1,305,691 Additions: 2ndOther$96,709 $96,709 Functional Cost$96,709 $96,709 Reallocate Admin($96,709) $96,709 Allocable Costs$96,709 $96,709 2nd Allocation$96,709 $96,709 Total allocated$1,402,400 $1,402,400 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 130Schedule 10.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services400 1.021 %$13,335 $13,335 $1,095 $14,430 Facilities Maintenance500 1.277 %$16,669 $16,669 $1,368 $18,037 Streets Maintenance965 2.464 %$32,171 $32,171 $2,641 $34,812 Stormwater and Flood Control615 1.570 %$20,503 $20,503 $1,683 $22,186 Traffic Signals & Lighting200 0.511 %$6,668 $6,668 $547 $7,215 Transportation/Plan Engineering600 1.532 %$20,003 $20,003 $1,642 $21,645 Recreation Administration400 1.021 %$13,335 $13,335 $1,095 $14,430 Recreation Facilities100 0.255 %$3,334 $3,334 $274 $3,608 Youth Services200 0.511 %$6,668 $6,668 $547 $7,215 Community Services200 0.511 %$6,668 $6,668 $547 $7,215 Ranger Program300 0.766 %$10,001 $10,001 $821 $10,822 Aquatics100 0.255 %$3,334 $3,334 $274 $3,608 Golf Course 400 1.021 %$13,335 $13,335 $1,095 $14,430 Police Administration650 1.660 %$21,670 $21,670 $1,779 $23,449 Patrol4,600 11.745 %$153,356 $153,356 $12,588 $165,944 Investigations1,100 2.809 %$36,672 $36,672 $3,010 $39,682 Police Support Services2,000 5.107 %$66,676 $66,676 $5,473 $72,149 Neighborhood Services100 0.255 %$3,334 $3,334 $274 $3,608 Traffic Safety400 1.021 %$13,335 $13,335 $1,095 $14,430 Fire Administration400 1.021 %$13,335 $13,335 $1,095 $14,430 Emergency Response4,500 11.490 %$150,022 $150,022 $12,314 $162,336 Hazard Prevention600 1.532 %$20,003 $20,003 $1,642 $21,645 FD208 Tourism Bid Fund175 0.447 %$5,834 $5,834 $479 $6,313 FD601 Water Fund3,525 9.000 %$117,517 $117,517 $9,646 $127,163 FD602 Sewer Fund2,995 7.647 %$99,848 $99,848 $8,196 $108,044 FD621Transit Fund300 0.766 %$10,001 $10,001 $821 $10,822 FD705 Whale Rock Fund390 0.996 %$13,002 $13,002 $1,067 $14,069 City Administration400 1.021 %$13,335 $13,335 $13,335 Economic Development100 0.255 %$3,334 $3,334 $274 $3,608 Natural Resource Protection200 0.511 %$6,668 $6,668 $547 $7,215 Community Promotion25 0.064 %$833 $833 $68 $901 City Attorney300 0.766 %$10,001 $10,001 $10,001 City Clerk500 1.277 %$16,669 $16,669 $16,669 Finance 1,200 3.064 %$40,006 $40,006 $40,006 Network Services1,000 2.553 %$33,338 $33,338 $33,338 Information Services425 1.085 %$14,169 $14,169 $14,169 Community Development Admin550 1.404 %$18,336 $18,336 $1,505 $19,841 Building and Safety1,350 3.447 %$45,007 $45,007 $3,694 $48,701 Public Works Administration600 1.532 %$20,003 $20,003 $1,642 $21,645 Parks Maintenance1,200 3.064 %$40,006 $40,006 $3,284 $43,290 Swim Center Maintenance100 0.255 %$3,334 $3,334 $274 $3,608 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 131Schedule 10.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service200 0.511 %$6,668 $6,668 $547 $7,215 Fleet450 1.149 %$15,002 $15,002 $1,231 $16,233 FD205 CDBG Fund50 0.128 %$1,667 $1,667 $137 $1,804 FD611 Parking Fund1,000 2.553 %$33,338 $33,338 $2,737 $36,075 CIP Project Engineering1,500 3.830 %$50,007 $50,007 $4,105 $54,112 Development Review1,300 3.320 %$43,341 $43,341 $3,556 $46,897 Total39,165 100.000 %$1,305,691 $1,305,691 $96,709 $1,402,400 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 132Schedule 10.0052020TotalHuman ResourcesCity Administration$13,335 $13,335 City Attorney$10,001 $10,001 City Clerk$16,669 $16,669 Finance $40,006 $40,006 Network Services$33,338 $33,338 Information Services$14,169 $14,169 Public Works Administration$21,645 $21,645 Facilities Maintenance$18,037 $18,037 Fleet$16,233 $16,233 CIP Project Engineering$54,112 $54,112 Transportation/Plan Engineering$21,645 $21,645 Economic Development$3,608 $3,608 Natural Resource Protection$7,215 $7,215 Community Promotion$901 $901 Community Development Admin$19,841 $19,841 Development Review$46,897 $46,897 Building and Safety$48,701 $48,701 Parks Maintenance$43,290 $43,290 Swim Center Maintenance$3,608 $3,608 Urban Forest Services$14,430 $14,430 Streets Maintenance$34,812 $34,812 Traffic Signals & Lighting$7,215 $7,215 Stormwater and Flood Control$22,186 $22,186 Recreation Administration$14,430 $14,430 Recreation Facilities$3,608 $3,608 Youth Services$7,215 $7,215 Community Services$7,215 $7,215 Ranger Program$10,822 $10,822 Aquatics$3,608 $3,608 Golf Course $14,430 $14,430 Police Administration$23,449 $23,449 Patrol$165,944 $165,944 Investigations$39,682 $39,682 Police Support Services$72,149 $72,149 Neighborhood Services$3,608 $3,608 Traffic Safety$14,430 $14,430 Fire Administration$14,430 $14,430 Emergency Response$162,336 $162,336 Hazard Prevention$21,645 $21,645 Fire Apparatus Service$7,215 $7,215 FD205 CDBG Fund$1,804 $1,804 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 133Schedule 10.0052020TotalHuman ResourcesFD208 Tourism Bid Fund$6,313 $6,313 FD601 Water Fund$127,163 $127,163 FD602 Sewer Fund$108,044 $108,044 FD611 Parking Fund$36,075 $36,075 FD621Transit Fund$10,822 $10,822 FD705 Whale Rock Fund$14,069 $14,069 Total$1,402,400 $1,402,400 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 11.01 RISK MANAGEMENT NATURE AND EXTENT OF SERVICE With the use of root cause investigations into claims and proactive measures, a primary goal of this program is to reduce the risk of accidents and foster a safe environment for staff and the community. Costs are allocated as follows: Insurance ISF Fund - These costs are associated with the insurance fund and Retiree Healthcare for Police. Costs are allocated directly to Police and Fund 802 Insurance ISF Fund. IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementCosts to be allocatedDetail page 135Schedule 11.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$5,402 $5,402 Allocated additions: 1011002 - City Council$10 $3 $13 1011001 - City Administration$48 $17 $65 1011501 - City Attorney$54 $8 $62 1012000 - Finance $77 $18 $95 1011101 - Network Services$583 $30 $613 1012006 - Finance Support Services$7 $7 8020000 - Insurance ISF Fund$10 $10 Total allocated additions:$779 $86 $865 $865 Total to be allocated$6,181 $86 $6,267 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 136Schedule 11.0032020TotalGeneral & AdminRisk ManagementOther Expense and CostSALARIES & WAGESFRINGE BENEFITS$1,509 $1,509 Other Expense and CostSERVICES & SUPPLIES$3,893 $3,893 Departmental Expenditures$5,402 $5,402 Additions: 1stOther$779 $779 Functional Cost$6,181 $779 $5,402 Reallocate Admin($779) $779 Allocable Costs$6,181 $6,181 1st Allocation$6,181 $6,181 Additions: 2ndOther$86 $86 Functional Cost$86 $86 Reallocate Admin($86) $86 Allocable Costs$86 $86 2nd Allocation$86 $86 Total allocated$6,267 $6,267 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 137Schedule 11.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInsurance ISF Fund3,895 72.103 %$4,457 $4,457 $62 $4,519 Police Administration1,507 27.897 %$1,724 $1,724 $24 $1,748 Total5,402 100.000 %$6,181 $6,181 $86 $6,267 (A) Alloc basis:Direct Allocation to the Insurance ISF Fund 802Source: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 138Schedule 11.0052020TotalRisk ManagementInsurance ISF Fund$4,519 $4,519 Police Administration$1,748 $1,748 Total$6,267 $6,267 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 12.01 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramCosts to be allocatedDetail page 140Schedule 12.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$3,114 $3,114 Allocated additions: 1011002 - City Council$6 $2 $8 1011001 - City Administration$28 $10 $38 1011501 - City Attorney$31 $5 $36 1012000 - Finance $297 $35 $332 1012006 - Finance Support Services$4 $4 1015005 - Facilities Maintenance$48,777 $48,777 8020000 - Insurance ISF Fund$6 $6 Total allocated additions:$366 $48,835 $49,201 $49,201 Total to be allocated$3,480 $48,835 $52,315 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 141Schedule 12.0032020TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$3,114 $3,114 Departmental Expenditures$3,114 $3,114 Additions: 1stOther$366 $366 Functional Cost$3,480 $366 $3,114 Reallocate Admin($366) $366 Allocable Costs$3,480 $3,480 1st Allocation$3,480 $3,480 Additions: 2ndOther$48,835 $48,835 Functional Cost$48,835 $48,835 Reallocate Admin($48,835) $48,835 Allocable Costs$48,835 $48,835 2nd Allocation$48,835 $48,835 Total allocated$52,315 $52,315 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 142Schedule 12.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration550 1.183 %$41 $41 $660 $701 Fire Administration425 0.914 %$32 $32 $510 $542 Stormwater and Flood Control715 1.537 %$54 $54 $858 $912 Recreation Administration600 1.290 %$45 $45 $720 $765 Facilities Maintenance500 1.075 %$37 $37 $600 $637 Long Range Planning400 0.860 %$30 $30 $480 $510 Building and Safety1,553 3.339 %$116 $116 $1,864 $1,980 Development Review1,390 2.989 %$104 $104 $1,668 $1,772 Economic Development100 0.215 %$7 $7 $120 $127 Natural Resource Protection200 0.430 %$15 $15 $240 $255 Public Works Administration700 1.505 %$52 $52 $840 $892 Transportation/Plan Engineering700 1.505 %$52 $52 $840 $892 City Administration1,600 3.440 %$120 $120 $120 City Attorney460 0.989 %$34 $34 $34 City Clerk535 1.150 %$40 $40 $40 Human Resources775 1.666 %$58 $58 $58 Finance 1,550 3.333 %$116 $116 $116 Network Services500 1.075 %$37 $37 $37 Recreation Facilities436 0.938 %$33 $33 $523 $556 Fleet450 0.968 %$34 $34 $540 $574 Information Services400 0.860 %$30 $30 $30 Community Promotion25 0.054 %$2 $2 $30 $32 Community Development Admin645 1.387 %$48 $48 $774 $822 Parks Maintenance1,510 3.247 %$113 $113 $1,812 $1,925 Swim Center Maintenance200 0.430 %$15 $15 $240 $255 Urban Forest Services450 0.968 %$34 $34 $540 $574 Streets Maintenance1,065 2.290 %$80 $80 $1,278 $1,358 Traffic Signals & Lighting200 0.430 %$15 $15 $240 $255 Youth Services1,978 4.253 %$148 $148 $2,374 $2,522 Community Services306 0.658 %$23 $23 $367 $390 Ranger Program775 1.666 %$58 $58 $930 $988 Patrol4,300 9.246 %$322 $322 $5,161 $5,483 Investigations1,200 2.580 %$90 $90 $1,440 $1,530 Police Support Services2,096 4.507 %$157 $157 $2,516 $2,673 Neighborhood Services319 0.686 %$24 $24 $383 $407 Traffic Safety400 0.860 %$30 $30 $480 $510 Emergency Response4,675 10.053 %$350 $350 $5,611 $5,961 FD601 Water Fund3,351 7.206 %$251 $251 $4,022 $4,273 FD602 Sewer Fund3,503 7.533 %$262 $262 $4,205 $4,467 FD621Transit Fund400 0.860 %$30 $30 $480 $510 FD705 Whale Rock Fund400 0.860 %$30 $30 $480 $510 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 143Schedule 12.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD208 Tourism Bid Fund175 0.376 %$13 $13 $210 $223 Golf Course 686 1.475 %$51 $51 $823 $874 Aquatics957 2.058 %$72 $72 $1,149 $1,221 FD611 Parking Fund1,100 2.365 %$82 $82 $1,320 $1,402 Fire Apparatus Service200 0.430 %$15 $15 $240 $255 Commissions & Committees100 0.215 %$7 $7 $120 $127 FD205 CDBG Fund100 0.215 %$7 $7 $120 $127 Hazard Prevention800 1.720 %$60 $60 $960 $1,020 FD711 Hazardous Mat Task Force Fund50 0.111 %$4 $4 $67 $71 Total46,505 100.000 %$3,480 $3,480 $48,835 $52,315 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 144Schedule 12.0052020TotalWellness ProgramCity Administration$120 $120 City Attorney$34 $34 City Clerk$40 $40 Finance $116 $116 Network Services$37 $37 Information Services$30 $30 Human Resources$58 $58 Public Works Administration$892 $892 Facilities Maintenance$637 $637 Fleet$574 $574 Transportation/Plan Engineering$892 $892 Economic Development$127 $127 Natural Resource Protection$255 $255 Community Promotion$32 $32 Community Development Admin$822 $822 Commissions & Committees$127 $127 Development Review$1,772 $1,772 Long Range Planning$510 $510 Building and Safety$1,980 $1,980 Parks Maintenance$1,925 $1,925 Swim Center Maintenance$255 $255 Urban Forest Services$574 $574 Streets Maintenance$1,358 $1,358 Traffic Signals & Lighting$255 $255 Stormwater and Flood Control$912 $912 Recreation Administration$765 $765 Recreation Facilities$556 $556 Youth Services$2,522 $2,522 Community Services$390 $390 Ranger Program$988 $988 Aquatics$1,221 $1,221 Golf Course $874 $874 Police Administration$701 $701 Patrol$5,483 $5,483 Investigations$1,530 $1,530 Police Support Services$2,673 $2,673 Neighborhood Services$407 $407 Traffic Safety$510 $510 Fire Administration$542 $542 Emergency Response$5,961 $5,961 Hazard Prevention$1,020 $1,020 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 145Schedule 12.0052020TotalWellness ProgramFire Apparatus Service$255 $255 FD205 CDBG Fund$127 $127 FD208 Tourism Bid Fund$223 $223 FD601 Water Fund$4,273 $4,273 FD602 Sewer Fund$4,467 $4,467 FD611 Parking Fund$1,402 $1,402 FD621Transit Fund$510 $510 FD705 Whale Rock Fund$510 $510 FD711 Hazardous Mat Task Force Fund$71 $71 Total$52,315 $52,315 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 13.01 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. 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 147Schedule 13.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$945,448 $945,448 Allocated additions: 10000000 - Building Charge$19,844 $19,844 1011002 - City Council$1,739 $582 $2,321 1011001 - City Administration$8,369 $2,916 $11,285 1011501 - City Attorney$9,373 $1,421 $10,794 1011021 - City Clerk$33,789 $13,414 $47,203 1012000 - Finance $13,923 $2,825 $16,748 1011101 - Network Services$62,456 $6,053 $68,509 1011103 - Information Services$50,630 $5,141 $55,771 1012006 - Finance Support Services$18,569 $322 $18,891 1013001 - Human Resources$20,003 $1,642 $21,645 1013003 - Wellness Program$52 $840 $892 1015005 - Facilities Maintenance$37,634 $37,634 8020000 - Insurance ISF Fund$64,370 $64,370 Total allocated additions:$238,747 $137,160 $375,907 $375,907 Total to be allocated$1,184,195 $137,160 $1,321,355 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 148Schedule 13.0032020TotalGeneral & AdminDeputy Director/City EngineerDirectorDevelopment ReviewUtilitiesWages & BenefitsSALARIES & WAGES$645,266 $156,800 $394,580 $58,074 $16,390 $19,422 FRINGE BENEFITS$250,755 $60,933 $153,337 $22,568 $6,369 $7,548 Other Expense and CostSERVICES & SUPPLIES$49,427 $12,011 $30,225 $4,448 $1,255 $1,488 Departmental Expenditures$945,448 $229,744 $578,142 $85,090 $24,014 $28,458 Additions: 1stOther$238,747 $238,747 Functional Cost$1,184,195 $468,491 $578,142 $85,090 $24,014 $28,458 Reallocate Admin($468,491)$378,445 $55,699 $15,719 $18,628 Allocable Costs$1,184,195 $956,587 $140,789 $39,733 $47,086 1st Allocation$1,184,195 $956,587 $140,789 $39,733 $47,086 Additions: 2ndOther$137,160 $137,160 Functional Cost$137,160 $137,160 Reallocate Admin($137,160)$110,797 $16,307 $4,602 $5,454 Allocable Costs$137,160 $110,797 $16,307 $4,602 $5,454 2nd Allocation$137,160 $110,797 $16,307 $4,602 $5,454 Total allocated$1,321,355 $1,067,384 $157,096 $44,335 $52,540 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 149Schedule 13.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance572 9.354 %$89,480 $89,480 $10,364 $99,844 Urban Forest Services701 11.464 %$109,659 $109,659 $12,701 $122,360 CIP Project Engineering1,828 29.894 %$285,959 $285,959 $33,121 $319,080 Fleet35 0.572 %$5,475 $5,475 $634 $6,109 Swim Center Maintenance78 1.276 %$12,202 $12,202 $1,413 $13,615 Facilities Maintenance384 6.280 %$60,070 $60,070 $6,958 $67,028 Traffic Signals & Lighting139 2.273 %$21,744 $21,744 $2,519 $24,263 Streets Maintenance572 9.354 %$89,480 $89,480 $10,364 $99,844 Transportation/Plan Engineering18 0.294 %$2,816 $2,816 $326 $3,142 FD611 Parking Fund1,788 29.239 %$279,702 $279,702 $32,397 $312,099 Total6,115 100.000 %$956,587 $956,587 $110,797 $1,067,384 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 150Schedule 13.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedStormwater and Flood Control715 9.808 %$13,809 $13,809 $1,599 $15,408 Facilities Maintenance500 6.859 %$9,656 $9,656 $1,118 $10,774 Transportation/Plan Engineering700 9.602 %$13,519 $13,519 $1,566 $15,085 Fleet450 6.173 %$8,691 $8,691 $1,007 $9,698 Parks Maintenance1,510 20.713 %$29,162 $29,162 $3,378 $32,540 Swim Center Maintenance200 2.743 %$3,863 $3,863 $447 $4,310 Urban Forest Services450 6.173 %$8,691 $8,691 $1,007 $9,698 Streets Maintenance1,065 14.609 %$20,568 $20,568 $2,382 $22,950 Traffic Signals & Lighting200 2.743 %$3,863 $3,863 $447 $4,310 FD621Transit Fund400 5.487 %$7,725 $7,725 $895 $8,620 FD611 Parking Fund1,100 15.090 %$21,242 $21,242 $2,461 $23,703 Total7,290 100.000 %$140,789 $140,789 $16,307 $157,096 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 151Schedule 13.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review100 100.000 %$39,733 $39,733 $4,602 $44,335 Total100 100.000 %$39,733 $39,733 $4,602 $44,335 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 152Schedule 13.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund50 50.000 %$23,543 $23,543 $2,727 $26,270 FD602 Sewer Fund50 50.000 %$23,543 $23,543 $2,727 $26,270 Total100 100.000 %$47,086 $47,086 $5,454 $52,540 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 153Schedule 13.0082020TotalDeputy Director/City EngineerDirectorDevelopment ReviewUtilitiesFacilities Maintenance$77,802 $67,028 $10,774 Fleet$15,807 $6,109 $9,698 CIP Project Engineering$319,080 $319,080 Transportation/Plan Engineering$18,227 $3,142 $15,085 Development Review$44,335 $44,335 Parks Maintenance$132,384 $99,844 $32,540 Swim Center Maintenance$17,925 $13,615 $4,310 Urban Forest Services$132,058 $122,360 $9,698 Streets Maintenance$122,794 $99,844 $22,950 Traffic Signals & Lighting$28,573 $24,263 $4,310 Stormwater and Flood Control$15,408 $15,408 FD601 Water Fund$26,270 $26,270 FD602 Sewer Fund$26,270 $26,270 FD611 Parking Fund$335,802 $312,099 $23,703 FD621Transit Fund$8,620 $8,620 Total$1,321,355 $1,067,384 $157,096 $44,335 $52,540 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 14.01 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: Utilities/Janitorial City Hall – These costs are associated with utility (water, sewer, electric and gas) expenditures and janitorial contract services for the City Hall building. Costs are allocated based on square foot of space occupied. Utilities 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division. Utilities Corporate Yard – These costs are associated with utility (water, sewer, electric and gas) expenditures for the Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard 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 for janitorial services in Corporate Yard by Department/Division. Utilities Other – These costs are associated with utility (water, sewer, electric and gas) expenditures for other City buildings. 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. City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 15.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE CONTINUED Janitorial Other – These costs are associated with janitorial contract services for other City buildings. Costs are allocated based on square footage occupied for janitorial services in other buildings by Department/Division. Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 611, Parking. Utilities Fund Facility Maintenance – These costs are related to time spent on 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 time spent on 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 155Schedule 14.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,157,246 $1,157,246 Deductions: COVID-19($4,669) Total deductions:($4,669)($4,669) Allocated additions: 10000000 - Building Charge$4,300 $4,300 1011002 - City Council$2,120 $709 $2,829 1011001 - City Administration$10,203 $3,555 $13,758 1011501 - City Attorney$11,426 $1,733 $13,159 1011021 - City Clerk$1,693 $406 $2,099 1012000 - Finance $41,055 $6,044 $47,099 1011101 - Network Services$32,430 $3,101 $35,531 1011103 - Information Services$5,427 $517 $5,944 1012006 - Finance Support Services$1,504 $21 $1,525 1013001 - Human Resources$16,669 $1,368 $18,037 1013003 - Wellness Program$37 $600 $637 1015001 - Public Works Administration$69,726 $8,076 $77,802 1015008 - Fleet$16,014 $16,014 8020000 - Insurance ISF Fund$54,289 $54,289 Total allocated additions:$196,590 $96,433 $293,023 $293,023 Total to be allocated$1,349,167 $96,433 $1,445,600 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 156Schedule 14.0032020TotalGeneral & AdminUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceWages & BenefitsSALARIES & WAGES$322,105 $66,708 $12,240 FRINGE BENEFITS$174,811 $36,203 $6,643 Other Expense and CostCONTRACT SERVICES$157,525 $38,619 $25,746 $14,160 $79,000 UTILITIES$246,618 $57,871 $29,749 $78,308 $80,690 SOLID WASTE$29,138 SERVICES & SUPPLIES$222,380 COVID-19$4,669 $4,669 Departmental Expenditures$1,157,246 $107,580 $96,490 $25,746 $29,749 $78,308 $14,160 $80,690 $79,000 $18,883 Cost AdjustmentsDeductions($4,669) ($4,669)Additions: 1stOther$196,590 $196,590 Functional Cost$1,349,167 $299,501 $96,490 $25,746 $29,749 $78,308 $14,160 $80,690 $79,000 $18,883 Reallocate Admin($299,501) $27,531 $7,346 $8,488 $22,344 $4,040 $23,023 $22,541 $5,388 Allocable Costs$1,349,167 $124,021 $33,092 $38,237 $100,652 $18,200 $103,713 $101,541 $24,271 1st Allocation$1,349,167 $124,021 $33,092 $38,237 $100,652 $18,200 $103,713 $101,541 $24,271 Additions: 2ndOther$96,433 $96,433 Functional Cost$96,433 $96,433 Reallocate Admin($96,433) $8,865 $2,365 $2,733 $7,194 $1,301 $7,413 $7,258 $1,735 Allocable Costs$96,433 $8,865 $2,365 $2,733 $7,194 $1,301 $7,413 $7,258 $1,735 2nd Allocation$96,433 $8,865 $2,365 $2,733 $7,194 $1,301 $7,413 $7,258 $1,735 Total allocated$1,445,600 $132,886 $35,457 $40,970 $107,846 $19,501 $111,126 $108,799 $26,006 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 157Schedule 14.0032020Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceWages & BenefitsSALARIES & WAGES$10,758 $1,868 $230,531 FRINGE BENEFITS$5,839 $1,014 $125,112 Other Expense and CostCONTRACT SERVICESUTILITIESSOLID WASTE$29,138 SERVICES & SUPPLIES$222,380 COVID-19Departmental Expenditures$16,597 $2,882 $607,161 Cost AdjustmentsDeductionsAdditions: 1stOtherFunctional Cost$16,597 $2,882 $607,161 Reallocate Admin$4,736 $822 $173,242 Allocable Costs$21,333 $3,704 $780,403 1st Allocation$21,333 $3,704 $780,403 Additions: 2ndOtherFunctional CostReallocate Admin$1,525 $265 $55,779 Allocable Costs$1,525 $265 $55,779 2nd Allocation$1,525 $265 $55,779 Total allocated$22,858 $3,969 $836,182 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities/Janitorial - City HallDetail page 158Schedule 14.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration938 7.470 %$9,264 $9,264 $9,264 City Council2,502 19.925 %$24,711 $24,711 $24,711 Cultural Activities110 0.876 %$1,086 $1,086 $1,524 $2,610 Economic Development100 0.796 %$988 $988 $1,385 $2,373 Natural Resource Protection214 1.704 %$2,114 $2,114 $2,964 $5,078 City Attorney550 4.380 %$5,432 $5,432 $5,432 City Clerk906 7.215 %$8,948 $8,948 $8,948 Finance 3,537 28.168 %$34,934 $34,934 $34,934 Network Services2,484 19.782 %$24,534 $24,534 $24,534 Human Resources1,000 7.964 %$9,877 $9,877 $9,877 Insurance ISF Fund135 1.075 %$1,333 $1,333 $1,870 $3,203 FD208 Tourism Bid Fund81 0.645 %$800 $800 $1,122 $1,922 Total12,557 100.000 %$124,021 $124,021 $8,865 $132,886 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - 919 Palm StreetDetail page 159Schedule 14.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInformation Services1,119 6.431 %$2,128 $2,128 $2,128 Development Review820 4.713 %$1,560 $1,560 $166 $1,726 Long Range Planning820 4.713 %$1,560 $1,560 $166 $1,726 Building and Safety2,280 13.104 %$4,336 $4,336 $462 $4,798 Public Works Administration4,620 26.553 %$8,787 $8,787 $8,787 CIP Project Engineering3,920 22.530 %$7,456 $7,456 $795 $8,251 Transportation/Plan Engineering100 0.575 %$190 $190 $20 $210 Community Development Admin3,600 20.691 %$6,847 $6,847 $730 $7,577 FD621Transit Fund120 0.690 %$228 $228 $26 $254 Total17,399 100.000 %$33,092 $33,092 $2,365 $35,457 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 160Schedule 14.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin3,600 19.983 %$7,641 $7,641 $801 $8,442 Development Review1,436 7.971 %$3,048 $3,048 $320 $3,368 Long Range Planning820 4.552 %$1,740 $1,740 $183 $1,923 Building and Safety2,280 12.656 %$4,839 $4,839 $508 $5,347 Public Works Administration4,620 25.645 %$9,806 $9,806 $9,806 Transportation/Plan Engineering100 0.555 %$212 $212 $22 $234 Information Services1,119 6.211 %$2,375 $2,375 $2,375 FD621Transit Fund120 0.666 %$255 $255 $27 $282 CIP Project Engineering3,920 21.761 %$8,321 $8,321 $872 $9,193 Total18,015 100.000 %$38,237 $38,237 $2,733 $40,970 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - Corp YardDetail page 161Schedule 14.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance3,680 12.066 %$12,144 $12,144 $868 $13,012 Urban Forest Services620 2.033 %$2,046 $2,046 $146 $2,192 Streets Maintenance6,850 22.459 %$22,605 $22,605 $1,616 $24,221 Fleet10,400 34.098 %$34,321 $34,321 $2,453 $36,774 FD601 Water Fund4,475 14.672 %$14,768 $14,768 $1,056 $15,824 FD602 Sewer Fund4,475 14.672 %$14,768 $14,768 $1,055 $15,823 Total30,500 100.000 %$100,652 $100,652 $7,194 $107,846 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 162Schedule 14.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance780 27.857 %$5,070 $5,070 $362 $5,432 Urban Forest Services120 4.286 %$780 $780 $56 $836 Streets Maintenance900 32.143 %$5,850 $5,850 $418 $6,268 Fleet100 3.571 %$650 $650 $46 $696 FD601 Water Fund450 16.071 %$2,925 $2,925 $209 $3,134 FD602 Sewer Fund450 16.072 %$2,925 $2,925 $210 $3,135 Total2,800 100.000 %$18,200 $18,200 $1,301 $19,501 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - OtherDetail page 163Schedule 14.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program1,800 3.902 %$4,047 $4,047 $4,047 Recreation Administration700 1.517 %$1,574 $1,574 $117 $1,691 Recreation Facilities40,882 88.620 %$91,910 $91,910 $6,836 $98,746 Youth Services700 1.517 %$1,574 $1,574 $117 $1,691 Community Services700 1.517 %$1,574 $1,574 $117 $1,691 Ranger Program700 1.517 %$1,574 $1,574 $117 $1,691 Traffic Signals & Lighting650 1.410 %$1,460 $1,460 $109 $1,569 Total46,132 100.000 %$103,713 $103,713 $7,413 $111,126 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 164Schedule 14.0102020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program3,187 36.746 %$37,312 $37,312 $37,312 Recreation Administration5,486 63.254 %$64,229 $64,229 $7,258 $71,487 Total8,673 100.000 %$101,541 $101,541 $7,258 $108,799 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 165Schedule 14.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund1 100.000 %$24,271 $24,271 $1,735 $26,006 Total1 100.000 %$24,271 $24,271 $1,735 $26,006 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source:Salary & Wage Analysis Worksheet IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtility Fund Facilities MaintenanceDetail page 166Schedule 14.0122020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund50 50.000 %$10,667 $10,667 $763 $11,430 FD602 Sewer Fund50 50.000 %$10,666 $10,666 $762 $11,428 Total100 100.000 %$21,333 $21,333 $1,525 $22,858 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource:Salary & Wage Analysis Worksheet IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofTransit Facilities MaintenanceDetail page 167Schedule 14.0132020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund100 100.000 %$3,704 $3,704 $265 $3,969 Total100 100.000 %$3,704 $3,704 $265 $3,969 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Salary & Wage Analysis Worksheet IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 168Schedule 14.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council2,502 1.321 %$10,312 $10,312 $10,312 Cultural Activities110 0.058 %$453 $453 $36 $489 Economic Development100 0.053 %$412 $412 $33 $445 Natural Resource Protection214 0.113 %$882 $882 $70 $952 City Attorney550 0.290 %$2,267 $2,267 $2,267 City Clerk906 0.478 %$3,734 $3,734 $3,734 Finance 3,537 1.868 %$14,577 $14,577 $14,577 Network Services2,484 1.312 %$10,237 $10,237 $10,237 Human Resources1,000 0.528 %$4,121 $4,121 $4,121 Insurance ISF Fund135 0.071 %$556 $556 $44 $600 Long Range Planning820 0.433 %$3,380 $3,380 $269 $3,649 Building and Safety2,280 1.204 %$9,397 $9,397 $749 $10,146 Public Works Administration4,620 2.440 %$19,041 $19,041 $19,041 Fleet10,400 5.492 %$42,862 $42,862 $3,414 $46,276 City Administration938 0.495 %$3,866 $3,866 $3,866 Transportation/Plan Engineering100 0.053 %$412 $412 $33 $445 Recreation Administration700 0.370 %$2,885 $2,885 $230 $3,115 Police Administration5,550 2.931 %$22,874 $22,874 $1,822 $24,696 Fire Administration5,042 2.663 %$20,780 $20,780 $1,655 $22,435 FD601 Water Fund6,380 3.369 %$26,294 $26,294 $2,095 $28,389 FD611 Parking Fund7,025 3.710 %$28,953 $28,953 $2,306 $31,259 FD602 Sewer Fund6,380 3.369 %$26,294 $26,294 $2,095 $28,389 FD621Transit Fund120 0.063 %$495 $495 $39 $534 Wellness Program1,800 0.951 %$7,418 $7,418 $7,418 Community Development Admin3,600 1.901 %$14,837 $14,837 $1,182 $16,019 Development Review1,436 0.758 %$5,918 $5,918 $471 $6,389 Parks Maintenance3,680 1.943 %$15,167 $15,167 $1,208 $16,375 Urban Forest Services620 0.327 %$2,555 $2,555 $204 $2,759 Streets Maintenance6,850 3.618 %$28,231 $28,231 $2,249 $30,480 Traffic Signals & Lighting650 0.343 %$2,679 $2,679 $213 $2,892 Youth Services700 0.370 %$2,885 $2,885 $230 $3,115 Community Services700 0.370 %$2,885 $2,885 $230 $3,115 Ranger Program700 0.370 %$2,885 $2,885 $230 $3,115 Patrol5,550 2.931 %$22,874 $22,874 $1,822 $24,696 Investigations5,550 2.931 %$22,874 $22,874 $1,822 $24,696 Police Support Services11,100 5.862 %$45,747 $45,747 $3,644 $49,391 Neighborhood Services5,550 2.931 %$22,874 $22,874 $1,822 $24,696 Traffic Safety5,550 2.931 %$22,874 $22,874 $1,822 $24,696 Emergency Response5,042 2.663 %$20,780 $20,780 $1,655 $22,435 Hazard Prevention5,042 2.663 %$20,780 $20,780 $1,655 $22,435 Training Services5,042 2.663 %$20,780 $20,780 $1,655 $22,435 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 169Schedule 14.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station5,042 2.663 %$20,780 $20,780 $1,655 $22,435 Disaster Assistance5,042 2.663 %$20,780 $20,780 $1,655 $22,435 Recreation Facilities43,096 22.759 %$177,615 $177,615 $14,149 $191,764 FD208 Tourism Bid Fund81 0.043 %$334 $334 $27 $361 Information Services1,119 0.591 %$4,612 $4,612 $4,612 CIP Project Engineering3,920 2.071 %$16,155 $16,155 $1,289 $17,444 Total189,355 100.000 %$780,403 $780,403 $55,779 $836,182 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 170Schedule 14.0152020TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceCity Council$35,023 $24,711 City Administration$13,130 $9,264 City Attorney$7,699 $5,432 City Clerk$12,682 $8,948 Finance $49,511 $34,934 Network Services$34,771 $24,534 Information Services$9,115 $2,128 $2,375 Human Resources$13,998 $9,877 Wellness Program$48,777 $4,047 $37,312 Public Works Administration$37,634 $8,787 $9,806 Fleet$83,746 $36,774 $696 CIP Project Engineering$34,888 $8,251 $9,193 Transportation/Plan Engineering$889 $210 $234 Insurance ISF Fund$3,803 $3,203 Cultural Activities$3,099 $2,610 Economic Development$2,818 $2,373 Natural Resource Protection$6,030 $5,078 Community Development Admin$32,038 $7,577 $8,442 Development Review$11,483 $1,726 $3,368 Long Range Planning$7,298 $1,726 $1,923 Building and Safety$20,291 $4,798 $5,347 Parks Maintenance$34,819 $13,012 $5,432 Urban Forest Services$5,787 $2,192 $836 Streets Maintenance$60,969 $24,221 $6,268 Traffic Signals & Lighting$4,461 $1,569 Recreation Administration$76,293 $1,691 $71,487 Recreation Facilities$290,510 $98,746 Youth Services$4,806 $1,691 Community Services$4,806 $1,691 Ranger Program$4,806 $1,691 Police Administration$24,696 Patrol$24,696 Investigations$24,696 Police Support Services$49,391 Neighborhood Services$24,696 Traffic Safety$24,696 Fire Administration$22,435 Emergency Response$22,435 Hazard Prevention$22,435 Training Services$22,435 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 171Schedule 14.0152020Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceCity Council$10,312 City Administration$3,866 City Attorney$2,267 City Clerk$3,734 Finance $14,577 Network Services$10,237 Information Services$4,612 Human Resources$4,121 Wellness Program$7,418 Public Works Administration$19,041 Fleet$46,276 CIP Project Engineering$17,444 Transportation/Plan Engineering$445 Insurance ISF Fund$600 Cultural Activities$489 Economic Development$445 Natural Resource Protection$952 Community Development Admin$16,019 Development Review$6,389 Long Range Planning$3,649 Building and Safety$10,146 Parks Maintenance$16,375 Urban Forest Services$2,759 Streets Maintenance$30,480 Traffic Signals & Lighting$2,892 Recreation Administration$3,115 Recreation Facilities$191,764 Youth Services$3,115 Community Services$3,115 Ranger Program$3,115 Police Administration$24,696 Patrol$24,696 Investigations$24,696 Police Support Services$49,391 Neighborhood Services$24,696 Traffic Safety$24,696 Fire Administration$22,435 Emergency Response$22,435 Hazard Prevention$22,435 Training Services$22,435 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 172Schedule 14.0152020TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceFire Station$22,435 Disaster Assistance$22,435 FD208 Tourism Bid Fund$2,283 $1,922 FD601 Water Fund$58,777 $15,824 $3,134 FD602 Sewer Fund$58,775 $15,823 $3,135 FD611 Parking Fund$57,265 $26,006 FD621Transit Fund$5,039 $254 $282 Total$1,445,600 $132,886 $35,457 $40,970 $107,846 $19,501 $111,126 $108,799 $26,006 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 173Schedule 14.0152020Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceFire Station$22,435 Disaster Assistance$22,435 FD208 Tourism Bid Fund$361 FD601 Water Fund$11,430 $28,389 FD602 Sewer Fund$11,428 $28,389 FD611 Parking Fund$31,259 FD621Transit Fund$3,969 $534 Total$22,858 $3,969 $836,182 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFleetCosts to be allocatedDetail page 175Schedule 15.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$1,077,423 $1,077,423 Allocated additions: 10000000 - Building Charge$491 $491 1011002 - City Council$1,981 $663 $2,644 1011001 - City Administration$9,538 $3,323 $12,861 1011501 - City Attorney$10,681 $1,620 $12,301 1011021 - City Clerk$1,523 $365 $1,888 1012000 - Finance $37,416 $5,570 $42,986 1011101 - Network Services$21,320 $2,186 $23,506 1011103 - Information Services$4,884 $465 $5,349 1012006 - Finance Support Services$1,406 $20 $1,426 1013001 - Human Resources$15,002 $1,231 $16,233 1013003 - Wellness Program$34 $540 $574 1015001 - Public Works Administration$14,166 $1,641 $15,807 1015005 - Facilities Maintenance$77,833 $5,913 $83,746 8020000 - Insurance ISF Fund$48,931 $48,931 Total allocated additions:$196,275 $72,468 $268,743 $268,743 Total to be allocated$1,273,698 $72,468 $1,346,166 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 176Schedule 15.0032020TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$298,597 $298,597 FRINGE BENEFITS$152,897 $152,897 Other Expense and CostSERVICE & SUPPLIES$339,424 $339,424 FUEL$286,505 $286,505 Departmental Expenditures$1,077,423 $1,077,423 Additions: 1stOther$196,275 $196,275 Functional Cost$1,273,698 $196,275 $1,077,423 Reallocate Admin($196,275) $196,275 Allocable Costs$1,273,698 $1,273,698 1st Allocation$1,273,698 $1,273,698 Additions: 2ndOther$72,468 $72,468 Functional Cost$72,468 $72,468 Reallocate Admin($72,468) $72,468 Allocable Costs$72,468 $72,468 2nd Allocation$72,468 $72,468 Total allocated$1,346,166 $1,346,166 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFleetDetail allocation ofFleetDetail page 177Schedule 15.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety9 0.870 %$11,086 $11,086 $645 $11,731 Network Services7 0.677 %$8,623 $8,623 $8,623 Golf Course 32 3.095 %$39,418 $39,418 $2,294 $41,712 Ranger Program42 4.062 %$51,736 $51,736 $3,011 $54,747 Investigations57 5.513 %$70,214 $70,214 $4,086 $74,300 Patrol117 11.315 %$144,123 $144,123 $8,387 $152,510 Traffic Safety30 2.901 %$36,954 $36,954 $2,150 $39,104 Police Administration18 1.741 %$22,173 $22,173 $1,290 $23,463 Facilities Maintenance13 1.257 %$16,014 $16,014 $16,014 FD611 Parking Fund9 0.870 %$11,086 $11,086 $645 $11,731 Parks Maintenance111 10.735 %$136,732 $136,732 $7,956 $144,688 Traffic Signals & Lighting16 1.547 %$19,709 $19,709 $1,147 $20,856 Stormwater and Flood Control22 2.128 %$27,100 $27,100 $1,577 $28,677 Streets Maintenance201 19.439 %$247,595 $247,595 $14,408 $262,003 Transportation/Plan Engineering6 0.580 %$7,391 $7,391 $430 $7,821 Urban Forest Services28 2.708 %$34,491 $34,491 $2,007 $36,498 FD705 Whale Rock Fund18 1.741 %$22,173 $22,173 $1,290 $23,463 FD601 Water Fund84 8.124 %$103,473 $103,473 $6,021 $109,494 FD602 Sewer Fund144 13.926 %$177,382 $177,382 $10,322 $187,704 Neighborhood Services6 0.580 %$7,391 $7,391 $430 $7,821 Natural Resource Protection3 0.290 %$3,695 $3,695 $215 $3,910 City Administration3 0.290 %$3,695 $3,695 $3,695 Swim Center Maintenance4 0.387 %$4,927 $4,927 $287 $5,214 Recreation Administration5 0.484 %$6,159 $6,159 $358 $6,517 All Other31 2.998 %$38,186 $38,186 $2,222 $40,408 CIP Project Engineering10 0.967 %$12,318 $12,318 $717 $13,035 Development Review4 0.387 %$4,927 $4,927 $287 $5,214 Police Support Services4 0.388 %$4,927 $4,927 $286 $5,213 Total1,034 100.000 %$1,273,698 $1,273,698 $72,468 $1,346,166 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 178Schedule 15.0052020TotalFleetCity Administration$3,695 $3,695 Network Services$8,623 $8,623 Facilities Maintenance$16,014 $16,014 CIP Project Engineering$13,035 $13,035 Transportation/Plan Engineering$7,821 $7,821 Natural Resource Protection$3,910 $3,910 Development Review$5,214 $5,214 Building and Safety$11,731 $11,731 Parks Maintenance$144,688 $144,688 Swim Center Maintenance$5,214 $5,214 Urban Forest Services$36,498 $36,498 Streets Maintenance$262,003 $262,003 Traffic Signals & Lighting$20,856 $20,856 Stormwater and Flood Control$28,677 $28,677 Recreation Administration$6,517 $6,517 Ranger Program$54,747 $54,747 Golf Course $41,712 $41,712 Police Administration$23,463 $23,463 Patrol$152,510 $152,510 Investigations$74,300 $74,300 Police Support Services$5,213 $5,213 Neighborhood Services$7,821 $7,821 Traffic Safety$39,104 $39,104 FD601 Water Fund$109,494 $109,494 FD602 Sewer Fund$187,704 $187,704 FD611 Parking Fund$11,731 $11,731 FD705 Whale Rock Fund$23,463 $23,463 All Other$40,408 $40,408 Total$1,346,166 $1,346,166 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 180Schedule 16.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$2,205,278 $2,205,278 Allocated additions: 10000000 - Building Charge$16,839 $16,839 1011002 - City Council$4,055 $1,357 $5,412 1011001 - City Administration$19,522 $6,802 $26,324 1011501 - City Attorney$21,862 $3,315 $25,177 1012000 - Finance $18,985 $5,420 $24,405 1011101 - Network Services$46,289 $4,565 $50,854 1011103 - Information Services$16,280 $1,550 $17,830 1012006 - Finance Support Services$2,877 $40 $2,917 1013001 - Human Resources$50,007 $4,105 $54,112 1015001 - Public Works Administration$285,959 $33,121 $319,080 1015005 - Facilities Maintenance$31,932 $2,956 $34,888 1015008 - Fleet$12,318 $717 $13,035 8020000 - Insurance ISF Fund$160,643 $160,643 Total allocated additions:$526,925 $224,591 $751,516 $751,516 Total to be allocated$2,732,203 $224,591 $2,956,794 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 181Schedule 16.0032020TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES$1,495,621 $387,593 $658,205 $449,823 FRINGE BENEFITS$625,527 $162,106 $275,287 $188,134 Other Expense and CostSERVICES & SUPPLIES$84,130 $21,802 $37,025 $25,303 Departmental Expenditures$2,205,278 $571,501 $970,517 $663,260 Additions: 1stOther$526,925 $526,925 Functional Cost$2,732,203 $526,925 $571,501 $970,517 $663,260 Reallocate Admin($526,925) $136,553 $231,894 $158,478 Allocable Costs$2,732,203 $708,054 $1,202,411 $821,738 Unallocated($1,910,465)($708,054)($1,202,411)1st Allocation$821,738 $821,738 Additions: 2ndOther$224,591 $224,591 Functional Cost$224,591 $224,591 Reallocate Admin($224,591) $58,203 $98,840 $67,548 Allocable Costs$224,591 $58,203 $98,840 $67,548 Unallocated($157,043)($58,203)($98,840)2nd Allocation$67,548 $67,548 Total allocated$889,286 $889,286 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 182Schedule 16.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund1,053 35.018 %$287,759 $287,759 $23,654 $311,413 FD205 CDBG Fund39 1.297 %$10,658 $10,658 $876 $11,534 FD401 Capital Outlay Engineering595 19.787 %$162,599 $162,599 $13,366 $175,965 FD403 Info Tech Replacement Fund16 0.532 %$4,372 $4,372 $359 $4,731 FD507 Transportation Impact Fee Fund213 7.083 %$58,208 $58,208 $4,785 $62,993 FD404 Major Facility Replacement Fund249 8.281 %$68,045 $68,045 $5,593 $73,638 FD501 Parkland Development Fund10 0.333 %$2,733 $2,733 $225 $2,958 FD602 Sewer Fund811 26.970 %$221,626 $221,626 $18,218 $239,844 FD611 Parking Fund21 0.699 %$5,738 $5,738 $472 $6,210 Total3,007 100.000 %$821,738 $821,738 $67,548 $889,286 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 183Schedule 16.0052020TotalProject EngineeringFD205 CDBG Fund$11,534 $11,534 FD401 Capital Outlay Engineering$175,965 $175,965 FD403 Info Tech Replacement Fund$4,731 $4,731 FD404 Major Facility Replacement Fund$73,638 $73,638 FD501 Parkland Development Fund$2,958 $2,958 FD507 Transportation Impact Fee Fund$62,993 $62,993 FD601 Water Fund$311,413 $311,413 FD602 Sewer Fund$239,844 $239,844 FD611 Parking Fund$6,210 $6,210 Total$889,286 $889,286 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 185Schedule 17.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$896,195 $896,195 Allocated additions: 10000000 - Building Charge$430 $430 1011002 - City Council$1,648 $551 $2,199 1011001 - City Administration$7,933 $2,764 $10,697 1011501 - City Attorney$8,884 $1,347 $10,231 1011021 - City Clerk$2,370 $568 $2,938 1012000 - Finance $12,755 $2,636 $15,391 1011101 - Network Services$35,290 $3,717 $39,007 1011103 - Information Services$6,512 $620 $7,132 1012006 - Finance Support Services$1,169 $16 $1,185 1013001 - Human Resources$20,003 $1,642 $21,645 1013003 - Wellness Program$52 $840 $892 1015001 - Public Works Administration$16,335 $1,892 $18,227 1015005 - Facilities Maintenance$814 $75 $889 1015008 - Fleet$7,391 $430 $7,821 8020000 - Insurance ISF Fund$64,283 $64,283 Total allocated additions:$121,586 $81,381 $202,967 $202,967 Total to be allocated$1,017,781 $81,381 $1,099,162 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 186Schedule 17.0032020TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES$583,061 $368,028 $19,066 $14,052 $116,496 $65,419 FRINGE BENEFITS$262,064 $165,415 $8,569 $6,316 $52,360 $29,404 Other Expense and CostSERVICES & SUPPLIES$51,070 $32,235 $1,670 $1,231 $10,204 $5,730 Departmental Expenditures$896,195 $565,678 $29,305 $21,599 $179,060 $100,553 Additions: 1stOther$121,586 $121,586 Functional Cost$1,017,781 $121,586 $565,678 $29,305 $21,599 $179,060 $100,553 Reallocate Admin($121,586)$76,745 $3,976 $2,930 $24,293 $13,642 Allocable Costs$1,017,781 $642,423 $33,281 $24,529 $203,353 $114,195 Unallocated($642,423)($642,423)1st Allocation$375,358 $33,281 $24,529 $203,353 $114,195 Additions: 2ndOther$81,381 $81,381 Functional Cost$81,381 $81,381 Reallocate Admin($81,381)$51,368 $2,661 $1,961 $16,260 $9,131 Allocable Costs$81,381 $51,368 $2,661 $1,961 $16,260 $9,131 Unallocated($51,368)($51,368)2nd Allocation$30,013 $2,661 $1,961 $16,260 $9,131 Total allocated$405,371 $35,942 $26,490 $219,613 $123,326 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 187Schedule 17.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund100 100.000 %$33,281 $33,281 $2,661 $35,942 Total100 100.000 %$33,281 $33,281 $2,661 $35,942 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 188Schedule 17.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund100 100.000 %$24,529 $24,529 $1,961 $26,490 Total100 100.000 %$24,529 $24,529 $1,961 $26,490 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 189Schedule 17.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review100 100.000 %$203,353 $203,353 $16,260 $219,613 Total100 100.000 %$203,353 $203,353 $16,260 $219,613 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 190Schedule 17.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning100 100.000 %$114,195 $114,195 $9,131 $123,326 Total100 100.000 %$114,195 $114,195 $9,131 $123,326 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 191Schedule 17.0082020TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review$219,613 $219,613 Long Range Planning$123,326 $123,326 FD611 Parking Fund$35,942 $35,942 FD621Transit Fund$26,490 $26,490 Total$405,371 $35,942 $26,490 $219,613 $123,326 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 19.01 INSURANCE ISF FUND NATURE AND EXTENT OF SERVICE Ensures the City has adequate resources for The Insurance ISF Fund, an internal services fund, is responsible for protection from risk management- related claims and settlements. Costs are allocated as follows: Risk Management – These costs are the premium costs only (no self-funded claims) and ancillary insurances associated with property, environmental, special events, volunteer, and crime insurance. Costs are allocated based on full time equivalent (FTE) by fund/department/division, or if appropriate, to specific department. 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 paid for claims originating from General Fund Departments. Costs are allocated to General Fund Departments based on Total Expenditures for claims other than those specific to Enterprise Funds. IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundCosts to be allocatedDetail page 193Schedule 18.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$4,808,289 $4,808,289 Deductions: CLAIMS($671,541) Total deductions:($671,541)($671,541) Allocated additions: 10000000 - Building Charge$394 $394 1011002 - City Council$8,842 $2,959 $11,801 1011001 - City Administration$42,564 $14,831 $57,395 1011501 - City Attorney$47,667 $7,228 $54,895 1012000 - Finance $57,680 $14,475 $72,155 1012006 - Finance Support Services$6,274 $88 $6,362 1013002 - Risk Management$4,457 $62 $4,519 1015005 - Facilities Maintenance$1,889 $1,914 $3,803 Total allocated additions:$169,767 $41,557 $211,324 $211,324 Total to be allocated$4,306,515 $41,557 $4,348,072 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundSchedule of costs to beallocated by functionDetail page 194Schedule 18.0032020TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS$1,085,864 $1,085,864 WORKERS COMP PREMIUMS$2,611,827 $2,611,827 OTHER INSURANCE$293,266 $293,266 LIABILITY CLAIMS$35,949 $35,949 GENERAL CLAIMS$109,842 $109,842 CLAIMS$671,541 $671,541 Departmental Expenditures$4,808,289 $671,541 $1,379,130 $2,611,827 $35,949 $109,842 Cost AdjustmentsDeductions($671,541)($671,541)Additions: 1stRisk Management$4,457 $4,457 Other$165,310 $165,310 Functional Cost$4,306,515 $165,310 $1,383,587 $2,611,827 $35,949 $109,842 Reallocate Admin($165,310)$55,112 $104,372 $1,437 $4,389 Allocable Costs$4,306,515 $1,438,699 $2,716,199 $37,386 $114,231 1st Allocation$4,306,515 $1,438,699 $2,716,199 $37,386 $114,231 Additions: 2ndRisk Management$62 $62 Other$41,495 $41,495 Functional Cost$41,557 $41,495 $62 Reallocate Admin($41,495)$13,834 $26,199 $361 $1,101 Allocable Costs$41,557 $13,896 $26,199 $361 $1,101 2nd Allocation$41,557 $13,896 $26,199 $361 $1,101 Total allocated$4,348,072 $1,452,595 $2,742,398 $37,747 $115,332 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 195Schedule 18.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services400 1.006 %$14,472 $14,472 $175 $14,647 Facilities Maintenance500 1.257 %$18,090 $18,090 $18,090 Streets Maintenance965 2.427 %$34,914 $34,914 $423 $35,337 Stormwater and Flood Control615 1.547 %$22,251 $22,251 $270 $22,521 Traffic Signals & Lighting200 0.503 %$7,236 $7,236 $88 $7,324 Transportation/Plan Engineering600 1.509 %$21,708 $21,708 $21,708 Recreation Administration400 1.006 %$14,472 $14,472 $175 $14,647 Recreation Facilities100 0.251 %$3,618 $3,618 $44 $3,662 Youth Services200 0.503 %$7,236 $7,236 $88 $7,324 Community Services200 0.503 %$7,236 $7,236 $88 $7,324 Ranger Program300 0.754 %$10,854 $10,854 $132 $10,986 Aquatics100 0.251 %$3,618 $3,618 $44 $3,662 Golf Course 400 1.006 %$14,472 $14,472 $175 $14,647 Police Administration650 1.635 %$23,517 $23,517 $285 $23,802 Patrol4,600 11.568 %$166,428 $166,428 $2,017 $168,445 Investigations1,100 2.766 %$39,798 $39,798 $482 $40,280 Police Support Services2,000 5.030 %$72,360 $72,360 $877 $73,237 Neighborhood Services100 0.251 %$3,618 $3,618 $44 $3,662 Traffic Safety400 1.006 %$14,472 $14,472 $175 $14,647 Fire Administration400 1.006 %$14,472 $14,472 $175 $14,647 Emergency Response4,500 11.316 %$162,810 $162,810 $1,973 $164,783 Hazard Prevention600 1.509 %$21,708 $21,708 $263 $21,971 FD208 Tourism Bid Fund175 0.440 %$6,332 $6,332 $77 $6,409 FD601 Water Fund3,525 8.865 %$127,535 $127,535 $1,546 $129,081 FD602 Sewer Fund2,995 7.532 %$108,359 $108,359 $1,313 $109,672 FD621Transit Fund300 0.754 %$10,854 $10,854 $132 $10,986 FD705 Whale Rock Fund390 0.981 %$14,110 $14,110 $171 $14,281 City Administration400 1.006 %$14,472 $14,472 $14,472 Economic Development100 0.251 %$3,618 $3,618 $44 $3,662 Natural Resource Protection200 0.503 %$7,236 $7,236 $88 $7,324 Community Promotion25 0.063 %$905 $905 $11 $916 City Attorney300 0.754 %$10,854 $10,854 $10,854 City Clerk500 1.257 %$18,090 $18,090 $18,090 Finance 1,200 3.018 %$43,416 $43,416 $43,416 Network Services1,000 2.515 %$36,180 $36,180 $36,180 Information Services425 1.069 %$15,377 $15,377 $15,377 Human Resources600 1.509 %$21,708 $21,708 $21,708 Community Development Admin550 1.383 %$19,899 $19,899 $241 $20,140 Building and Safety1,350 3.395 %$48,843 $48,843 $592 $49,435 Public Works Administration600 1.509 %$21,708 $21,708 $21,708 Parks Maintenance1,200 3.018 %$43,416 $43,416 $526 $43,942 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 196Schedule 18.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance100 0.251 %$3,618 $3,618 $44 $3,662 Fire Apparatus Service200 0.503 %$7,236 $7,236 $88 $7,324 Fleet450 1.132 %$16,281 $16,281 $16,281 FD205 CDBG Fund50 0.126 %$1,809 $1,809 $22 $1,831 FD611 Parking Fund1,000 2.515 %$36,180 $36,180 $438 $36,618 CIP Project Engineering1,500 3.772 %$54,270 $54,270 $54,270 Development Review1,300 3.269 %$47,033 $47,033 $570 $47,603 Total39,765 100.000 %$1,438,699 $1,438,699 $13,896 $1,452,595 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 197Schedule 18.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services400 1.006 %$27,323 $27,323 $331 $27,654 Facilities Maintenance500 1.257 %$34,153 $34,153 $34,153 Streets Maintenance965 2.427 %$65,916 $65,916 $798 $66,714 Stormwater and Flood Control615 1.547 %$42,008 $42,008 $508 $42,516 Traffic Signals & Lighting200 0.503 %$13,661 $13,661 $165 $13,826 Transportation/Plan Engineering600 1.509 %$40,984 $40,984 $40,984 Recreation Administration400 1.006 %$27,323 $27,323 $331 $27,654 Recreation Facilities100 0.251 %$6,831 $6,831 $83 $6,914 Youth Services200 0.503 %$13,661 $13,661 $165 $13,826 Community Services200 0.503 %$13,661 $13,661 $165 $13,826 Ranger Program300 0.754 %$20,492 $20,492 $248 $20,740 Aquatics100 0.251 %$6,831 $6,831 $83 $6,914 Golf Course 400 1.006 %$27,323 $27,323 $331 $27,654 Police Administration650 1.635 %$44,399 $44,399 $537 $44,936 Patrol4,600 11.568 %$314,209 $314,209 $3,803 $318,012 Investigations1,100 2.766 %$75,137 $75,137 $909 $76,046 Police Support Services2,000 5.030 %$136,613 $136,613 $1,653 $138,266 Neighborhood Services100 0.251 %$6,831 $6,831 $83 $6,914 Traffic Safety400 1.006 %$27,323 $27,323 $331 $27,654 Fire Administration400 1.006 %$27,323 $27,323 $331 $27,654 Emergency Response4,500 11.316 %$307,378 $307,378 $3,720 $311,098 Hazard Prevention600 1.509 %$40,984 $40,984 $496 $41,480 FD208 Tourism Bid Fund175 0.440 %$11,954 $11,954 $145 $12,099 FD601 Water Fund3,525 8.865 %$240,780 $240,780 $2,914 $243,694 FD602 Sewer Fund2,995 7.532 %$204,577 $204,577 $2,476 $207,053 FD621Transit Fund300 0.754 %$20,492 $20,492 $248 $20,740 FD705 Whale Rock Fund390 0.981 %$26,639 $26,639 $322 $26,961 City Administration400 1.006 %$27,323 $27,323 $27,323 Economic Development100 0.251 %$6,831 $6,831 $83 $6,914 Natural Resource Protection200 0.503 %$13,661 $13,661 $165 $13,826 Community Promotion25 0.063 %$1,708 $1,708 $21 $1,729 City Attorney300 0.754 %$20,492 $20,492 $20,492 City Clerk500 1.257 %$34,153 $34,153 $34,153 Finance 1,200 3.018 %$81,968 $81,968 $81,968 Network Services1,000 2.515 %$68,306 $68,306 $68,306 Information Services425 1.069 %$29,030 $29,030 $29,030 Human Resources600 1.509 %$40,984 $40,984 $40,984 Community Development Admin550 1.383 %$37,568 $37,568 $455 $38,023 Building and Safety1,350 3.395 %$92,213 $92,213 $1,116 $93,329 Public Works Administration600 1.509 %$40,984 $40,984 $40,984 Parks Maintenance1,200 3.018 %$81,968 $81,968 $992 $82,960 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 198Schedule 18.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance100 0.251 %$6,831 $6,831 $83 $6,914 Fire Apparatus Service200 0.503 %$13,661 $13,661 $165 $13,826 Fleet450 1.132 %$30,738 $30,738 $30,738 FD205 CDBG Fund50 0.126 %$3,415 $3,415 $41 $3,456 FD611 Parking Fund1,000 2.515 %$68,306 $68,306 $827 $69,133 CIP Project Engineering1,500 3.772 %$102,459 $102,459 $102,459 Development Review1,300 3.269 %$88,794 $88,794 $1,075 $89,869 Total39,765 100.000 %$2,716,199 $2,716,199 $26,199 $2,742,398 (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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofLiability ClaimsDetail page 199Schedule 18.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund3,222 8.963 %$3,351 $3,351 $32 $3,383 FD602 Sewer Fund32,727 91.037 %$34,035 $34,035 $329 $34,364 Total35,949 100.000 %$37,386 $37,386 $361 $37,747 (A) Alloc basis:Source: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 200Schedule 18.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council157,339 0.244 %$279 $279 $279 Cultural Activities332,351 0.516 %$590 $590 $8 $598 Economic Development269,768 0.419 %$479 $479 $6 $485 Natural Resource Protection617,952 0.960 %$1,097 $1,097 $14 $1,111 Community Promotion393,509 0.611 %$698 $698 $9 $707 City Attorney1,000,636 1.555 %$1,776 $1,776 $1,776 City Clerk566,644 0.880 %$1,006 $1,006 $1,006 Finance 1,779,620 2.765 %$3,158 $3,158 $3,158 Network Services2,992,351 4.649 %$5,311 $5,311 $5,311 Information Services1,031,587 1.603 %$1,831 $1,831 $1,831 Finance Support Services153,927 0.239 %$273 $273 $273 Human Resources1,217,672 1.892 %$2,161 $2,161 $2,161 Wellness Program3,114 0.005 %$6 $6 $6 Community Development Admin867,164 1.347 %$1,539 $1,539 $20 $1,559 Commissions & Committees15,513 0.024 %$28 $28 $28 Development Review1,053,548 1.637 %$1,870 $1,870 $24 $1,894 Long Range Planning114,993 0.179 %$204 $204 $3 $207 Building and Safety2,269,498 3.526 %$4,028 $4,028 $52 $4,080 Public Works Administration945,448 1.469 %$1,678 $1,678 $1,678 Parks Maintenance2,587,151 4.020 %$4,592 $4,592 $59 $4,651 Swim Center Maintenance504,654 0.784 %$896 $896 $12 $908 Urban Forest Services830,659 1.291 %$1,474 $1,474 $19 $1,493 Facilities Maintenance1,152,577 1.791 %$2,046 $2,046 $2,046 Streets Maintenance1,143,992 1.777 %$2,030 $2,030 $26 $2,056 Stormwater and Flood Control793,352 1.233 %$1,408 $1,408 $18 $1,426 Traffic Signals & Lighting519,399 0.807 %$922 $922 $12 $934 Fleet1,077,423 1.674 %$1,912 $1,912 $1,912 City Administration1,266,811 1.968 %$2,248 $2,248 $2,248 Transportation/Plan Engineering896,195 1.392 %$1,591 $1,591 $1,591 Recreation Administration780,489 1.213 %$1,385 $1,385 $18 $1,403 Recreation Facilities190,312 0.296 %$338 $338 $4 $342 Youth Services853,586 1.326 %$1,515 $1,515 $20 $1,535 Community Services474,519 0.737 %$842 $842 $11 $853 Ranger Program496,081 0.771 %$880 $880 $11 $891 Aquatics402,346 0.625 %$714 $714 $9 $723 Golf Course 595,060 0.925 %$1,056 $1,056 $14 $1,070 Police Administration1,997,594 3.104 %$3,545 $3,545 $46 $3,591 Patrol9,337,298 14.507 %$16,572 $16,572 $215 $16,787 Investigations2,786,997 4.330 %$4,946 $4,946 $64 $5,010 Police Support Services2,484,815 3.861 %$4,410 $4,410 $57 $4,467 Neighborhood Services229,238 0.356 %$407 $407 $5 $412 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 201Schedule 18.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety796,078 1.237 %$1,413 $1,413 $18 $1,431 Fire Administration936,461 1.455 %$1,662 $1,662 $22 $1,684 Emergency Response10,175,128 15.809 %$18,059 $18,059 $234 $18,293 Hazard Prevention885,601 1.376 %$1,572 $1,572 $20 $1,592 Training Services73,793 0.115 %$131 $131 $2 $133 Fire Station30,106 0.047 %$53 $53 $1 $54 Disaster Assistance62,052 0.096 %$110 $110 $1 $111 Fire Apparatus Service379,185 0.589 %$673 $673 $9 $682 Finance Non Departmental167,004 0.259 %$296 $296 $4 $300 Development Services 1,003,441 1.559 %$1,781 $1,781 $23 $1,804 Human Relations353,546 0.549 %$627 $627 $8 $635 CIP Project Engineering2,205,278 3.426 %$3,914 $3,914 $3,914 Jack House7,238 0.011 %$13 $13 $13 Community Services Group9,593 0.015 %$17 $17 $17 Risk Management5,402 0.008 %$10 $10 $10 Water Administration/Engineering3,180 0.005 %$6 $6 $6 Solid Waste Recycling87,156 0.136 %$153 $153 $3 $156 Total64,363,424 100.000 %$114,231 $114,231 $1,101 $115,332 (A) Alloc basis:Source: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 202Schedule 18.0082020TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Council$279 $279 City Administration$44,043 $14,472 $27,323 $2,248 City Attorney$33,122 $10,854 $20,492 $1,776 City Clerk$53,249 $18,090 $34,153 $1,006 Finance $128,542 $43,416 $81,968 $3,158 Network Services$109,797 $36,180 $68,306 $5,311 Information Services$46,238 $15,377 $29,030 $1,831 Finance Support Services$273 $273 Human Resources$64,853 $21,708 $40,984 $2,161 Risk Management$10 $10 Wellness Program$6 $6 Public Works Administration$64,370 $21,708 $40,984 $1,678 Facilities Maintenance$54,289 $18,090 $34,153 $2,046 Fleet$48,931 $16,281 $30,738 $1,912 CIP Project Engineering$160,643 $54,270 $102,459 $3,914 Transportation/Plan Engineering$64,283 $21,708 $40,984 $1,591 Cultural Activities$598 $598 Economic Development$11,061 $3,662 $6,914 $485 Natural Resource Protection$22,261 $7,324 $13,826 $1,111 Community Promotion$3,352 $916 $1,729 $707 Community Services Group$17 $17 Finance Non Departmental$300 $300 Community Development Admin$59,722 $20,140 $38,023 $1,559 Commissions & Committees$28 $28 Development Review$139,366 $47,603 $89,869 $1,894 Long Range Planning$207 $207 Development Services $1,804 $1,804 Building and Safety$146,844 $49,435 $93,329 $4,080 Human Relations$635 $635 Parks Maintenance$131,553 $43,942 $82,960 $4,651 Swim Center Maintenance$11,484 $3,662 $6,914 $908 Urban Forest Services$43,794 $14,647 $27,654 $1,493 Streets Maintenance$104,107 $35,337 $66,714 $2,056 Traffic Signals & Lighting$22,084 $7,324 $13,826 $934 Stormwater and Flood Control$66,463 $22,521 $42,516 $1,426 Water Administration/Engineering$6 $6 Solid Waste Recycling$156 $156 Recreation Administration$43,704 $14,647 $27,654 $1,403 Recreation Facilities$10,918 $3,662 $6,914 $342 Youth Services$22,685 $7,324 $13,826 $1,535 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 203Schedule 18.0082020TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCommunity Services$22,003 $7,324 $13,826 $853 Ranger Program$32,617 $10,986 $20,740 $891 Aquatics$11,299 $3,662 $6,914 $723 Golf Course $43,371 $14,647 $27,654 $1,070 Jack House$13 $13 Police Administration$72,329 $23,802 $44,936 $3,591 Patrol$503,244 $168,445 $318,012 $16,787 Investigations$121,336 $40,280 $76,046 $5,010 Police Support Services$215,970 $73,237 $138,266 $4,467 Neighborhood Services$10,988 $3,662 $6,914 $412 Traffic Safety$43,732 $14,647 $27,654 $1,431 Fire Administration$43,985 $14,647 $27,654 $1,684 Emergency Response$494,174 $164,783 $311,098 $18,293 Hazard Prevention$65,043 $21,971 $41,480 $1,592 Training Services$133 $133 Fire Apparatus Service$21,832 $7,324 $13,826 $682 Fire Station$54 $54 Disaster Assistance$111 $111 FD205 CDBG Fund$5,287 $1,831 $3,456 FD208 Tourism Bid Fund$18,508 $6,409 $12,099 FD601 Water Fund$376,158 $129,081 $243,694 $3,383 FD602 Sewer Fund$351,089 $109,672 $207,053 $34,364 FD611 Parking Fund$105,751 $36,618 $69,133 FD621Transit Fund$31,726 $10,986 $20,740 FD705 Whale Rock Fund$41,242 $14,281 $26,961 Total$4,348,072 $1,452,595 $2,742,398 $37,747 $115,332 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 20.01 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 205Schedule 19.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:$617,952 $617,952 Total to be allocated$617,952 $617,952 IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 206Schedule 19.0032020TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES$305,392 $305,392 FRINGE BENEFITS$153,050 $153,050 Other Expense and CostSERVICES & SUPPLIES$159,510 $159,510 Departmental Expenditures$617,952 $617,952 Functional Cost$617,952 $617,952 Allocable Costs$617,952 $617,952 Unallocated($617,952)($617,952)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 207Schedule 19.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund1 100.000 %$2,375 $2,375 $2,375 Subtotal1 100.000 %$2,375 $2,375 $2,375 Direct Billed($2,375) ($2,375) ($2,375)Total1 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource: IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 208Schedule 19.0052020TotalProgram SupportFD602 Sewer Fund$2,375 $2,375 Subtotal$2,375 $2,375 Direct Billed($2,375) ($2,375)Total City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2020 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/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 210Schedule 20.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocated IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 211Schedule 20.0032020TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 212Schedule 20.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund50 50.000 %($6,514)($6,514)($6,514)FD602 Sewer Fund50 50.000 %($6,513)($6,513)($6,513)Subtotal100 100.000 %($13,027)($13,027)($13,027)Direct Billed$13,027 $13,027 $13,027 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl Blair IVA/Cap9503/29/21City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 213Schedule 20.0052020TotalUtility ServicesFD601 Water Fund($6,514) ($6,514)FD602 Sewer Fund($6,513) ($6,513)Subtotal($13,027)($13,027)Direct Billed$13,027 $13,027 Total City of San Luis Obispo Central Service Cost Allocation Plan Appendix A – Cost of Service 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 Enterprise Cost of Services Allocation Summary-2021-22 using 2019-20 Actual Amounts Allocation Type Water Enterprise Sewer Enterprise Total Enterprise Allocation Public Safety $ 230,214 $ 223,767 $ 453,981 Right-of-Way Maintenance $ 467,983 $ 357,726 $ 825,709 Total $ 698,197 $ 581,492 $ 1,279,690 Appendix B Labor Rates PUBLIC SAFETY - POLICE LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Operations Police Officer ***$119,131 94.91%$232,198 1,816 $127.86 20.4%33.5%$205.54 Police Sergeant 134,056 94.91%261,288 1,816 143.88 20.4%33.5%231.29 Police Lieutenant 154,206 94.91%300,562 1,816 165.51 20.4%33.5%266.06 Police Field Service Technician***83,147 94.67%161,865 1,703 95.05 20.4%33.5%152.79 Evidence Technician 110,890 94.67%215,873 1,703 126.76 20.4%33.5%203.77 Neighborhood Outreach Manager 96,460 45.61%140,453 1,703 82.47 20.4%33.5%132.58 Support Police Chief 211,874 94.91%412,962 1,703 242.49 20.4%0.0%292.03 Police Captain 177,398 94.91%345,766 1,703 203.03 20.4%0.0%244.51 Communications Manager 115,024 45.61%167,483 1,703 98.35 20.4%0.0%118.44 Communications Supervisor 99,086 45.61%144,276 1,703 84.72 20.4%0.0%102.03 Communications Technician 84,682 45.61%123,303 1,703 72.40 20.4%0.0%87.20 Records Clerk II ***72,661 45.61%105,800 1,703 62.13 20.4%0.0%74.82 Records Supervisor 89,388 45.61%130,155 1,703 76.43 20.4%0.0%92.04 Senior Administrative Analyst 91,858 45.61%133,752 1,703 78.54 20.4%0.0%94.58 Administrative Assistant III 60,788 45.61%88,512 1,703 51.97 20.4%0.0%62.59 * Represents top step in range except Police Officer which is shown at Step 5. ** Program indirect costs are not allocated to support positions. ***Police Officer and Records Clerk include 5.26% Education Incentive; Field Service Technician includes 2.63% Education Incentive Indirect Cost Allocation (Source: Mahoney & Associates) Leave Benefits Sworn Operations Support Office FY2020 CAP Amount Percent Total Days (2080 hours)260 260 260 260 Citywide Indirect Costs 3,585,967 20.4% Vacation Days (15)(15)(15)(15) Holidays (12)(12)(12)(12)Program Costs Sick (12 days @ 50%)(6)(6)(6)(6)Direct Costs Productive Days 227 227 227 227 Patrol 9,337,298 Productive Hours 1,816 1,816 1,816 1,816 Traffic Safety 796,078 Breaks (30 minutes daily)(114)(114)(114)Investigation 2,786,997 Total Productive Hours 1,816 1,703 1,703 1,703 Neighborhood Services 229,238 Animal Regulation Total Direct Costs 13,149,611 Paid Benefit Rate Sworn Operations Support Office Indirect Costs Retirement (including UAL)81.56%81.56%32.87%32.87%Administration 1,997,594 Medicare 1.45%1.45%1.45%1.45%Animal Control Unemployment 0.40%0.40%0.40%0.40%Support Services 2,484,815 Group Insurance 10.72%10.72%10.35%10.35%Fire Dispatch *(79,820) Uniform 0.78%0.54%0.54%0.54%Total Indirect Costs 4,402,589 33.5% Total Paid Benefits Rate 94.91%94.67%45.61%45.61%Total Program Costs 17,552,200 Indirect Cost Rate PUBLIC SAFETY - FIRE LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Indirect Cost Rate Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Operations Battalion Chief $150,228 84.09%$276,551 2,532 $109.23 17.6%9.2%$140.37 Deputy Fire Chief $161,668 84.09%297,611 2,532 117.55 17.6%9.2%151.06 Fire Captain $111,332 97.09%219,422 2,532 86.67 17.6%9.2%111.37 Fire Engineer $95,264 97.09%187,754 2,532 74.16 17.6%9.2%95.30 Fire Engineer/EMT $106,704 97.09%210,300 2,532 83.06 17.6%9.2%106.74 Firefighter $87,958 97.09%173,354 2,532 68.47 17.6%9.2%87.99 Firefighter/EMT $98,514 97.09%194,159 2,532 76.69 17.6%9.2%98.55 Fire Marshal Chief Building Official $133,536 95.53%261,096 1,703 153.32 17.6%9.2%197.02 Fire Inspector III $95,966 95.53%187,638 1,703 110.18 17.6%9.2%141.59 Hazardous Materials Coordinator $114,790 95.53%224,443 1,703 131.79 17.6%9.2%169.37 Support Fire Chief $185,822 95.69%363,631 1,703 213.52 17.6%0.0%251.17 Fire Vehicle Mechanic $97,630 46.37%142,898 1,703 83.91 17.6%0.0%98.71 Administrative Assistant III $60,788 52.28%92,571 1,703 54.36 17.6%0.0%63.94 Administrative Analyst $83,356 52.28%126,938 1,703 74.54 17.6%0.0%87.68 * Represents top step in range. ** Program indirect costs are not allocated to support positions. Indirect Cost Allocation (Source: Mahoney & Associates) Leave Benefits Sworn Technical Office Operations FY2020 CAP Amount Percent Total Annual Hours 2,912 2,080 2,080 2,080 Citywide Indirect Costs 2,130,659$ 17.6% Vacation Hours (168)(120)(120)(120) Holiday Hours (145)(96)(96)(96)Program Costs Sick (@ 50% of accrual)(67)(48)(48)(48)Direct Costs Breaks (30 minutes daily)(114)(114)(114)Emergency Response 10,175,128$ Total Productive Hours 2,532 1,703 1,703 1,703 Hazard Prevention 885,601 Total Direct Costs 11,060,729$ Indirect Costs Paid Benefits Sworn Technical Office Operations Administration 936,461$ Retirement (including UAL)81.56%81.56%32.87%32.87%Training 73,793 Medicare 1.45%1.45%1.45%1.45%Fire Station Fac Sup 30,106 Unemployment 0.40%0.40%0.40%0.40%Disaster Preparedness 62,052 Group Insurance 11.65%11.65%17.56%11.65%Dispatch*(79,820) FLSA overtime 1.56%0.00%0.00%0.00%Total Indirect Costs 1,022,592$ 9.2% Uniform 0.47%0.47%0.00%0.00%Total Program Costs 12,083,321$ Total Paid Benefits Rate 97.09%95.53%52.28%46.37% PUBLIC UTILITIES LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Operations Support Director of Utilities $177,398 52.28%$270,150 1,703 $158.68 24.5%0.0%$197.58 Dep Dir-Utilities/Water 142,870 52.28%217,569 1,703 127.79 24.5%0.0%159.12 Dep Dir-Utilities/Wastewater 142,870 52.28%217,569 1,703 127.79 24.5%0.0%159.12 Business Manager 106,340 52.28%161,939 1,703 95.12 24.5%0.0%118.44 Utilities Engineer 106,340 52.28%161,939 1,703 95.12 24.5%0.0%118.44 Utilities Projects Manager 106,340 52.28%161,939 1,703 95.12 24.5%0.0%118.44 Supervising Administrative Assistant 65,728 52.28%100,094 1,703 58.79 24.5%0.0%73.21 Administrative Assistant III 60,788 52.28%92,571 1,703 54.37 24.5%0.0%67.70 Water Services Water Distribution Supervisor 101,296 52.28%154,258 1,703 90.61 24.5%0.0%112.82 Water Distribution Chief Operator 87,464 52.28%133,194 1,703 78.23 24.5%0.0%97.41 Water Distribution System Operator 79,924 52.28%121,712 1,703 71.49 24.5%0.0%89.02 Underground Utilities Locator 60,788 52.28%92,571 1,703 54.37 24.5%0.0%67.70 Water Treatment Plant Supervisor 111,670 52.28%170,056 1,703 99.89 24.5%0.0%124.37 Water Treatment Plant Operator 91,156 52.28%138,816 1,703 81.54 24.5%0.0%101.53 Water Treatment Plant Chief Operator 98,280 52.28%149,665 1,703 87.91 24.5%0.0%109.46 Whale Rock Reservoir Supervisor 101,296 52.28%154,258 1,703 90.61 24.5%0.0%112.82 Water Supply Operator 79,924 52.28%121,712 1,703 71.49 24.5%0.0%89.02 Wastewater Services Wastewater Collection Supervisor 101,296 52.28%154,258 1,703 90.61 24.5%0.0%112.82 Wastewater Collection Systems Operator 79,924 52.28%121,712 1,703 71.49 24.5%0.0%89.02 Water Res Recovery Chief Maint Tech 93,288 52.28%142,063 1,703 83.44 24.5%0.0%103.90 Water Res Recovery Maint 91,156 52.28%138,816 1,703 81.54 24.5%0.0%101.53 Water Res Recovery Operator 91,156 52.28%138,816 1,703 81.54 24.5%0.0%101.53 Laboratory Analyst 91,156 52.28%138,816 1,703 81.54 24.5%0.0%101.53 Laboratory Manager 106,340 52.28%161,939 1,703 95.12 24.5%0.0%118.44 Environ Compliance Inspector 76,804 52.28%116,961 1,703 68.70 24.5%0.0%85.54 Environ. Programs Manager 101,296 52.28%154,258 1,703 90.61 24.5%0.0%112.82 * Represents top step in range. ** Program indirect costs are not allocated to support positions. Leave Benefits Indirect Cost Allocation (Source: Mahoney & Associates) Total Days (2080 hours)260 FY2020 CAP Amount Percent Vacation Days (15)Water 1,722,409 Holidays (12)Sewer 1,712,752 Sick (12 days @ 50%)(6)Jack House Productive Days 227 Whale Rock 186,211 Productive Hours 1,816 Total Indirect Costs 3,621,372 24.5% Breaks (30 minutes daily)(114) Total Productive Hours 1,703 Program Costs Direct Costs Water 6,361,662 Paid Benefit Rate Sewer 7,522,181 Retirement 32.87% Jack House Medicare 1.45%Whale Rock 887,145 Unemployment 0.40%Total Direct Costs 14,770,988 Group Insurance 17.56%Indirect Costs - Public Utilities Admin & Eng 0.0% Total Paid Benefit Rate 52.28%Total Program Costs 14,770,988 Indirect Cost Rate 45 PUBLIC UTILITIES LABOR RATES (cont.) Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing Wastewater Services * Salary Rate Compensation Hours Rate Citywide ** Program Rate Wastewater Collection Supervisor 99,320 52.28%151,249 1,703 88.84 24.5%0.0%110.62 Wastewater Collection Systems Operator 78,754 52.28%119,930 1,703 70.44 24.5%0.0%87.71 Water Res Recovery Chief Maint Tech 91,910 52.28%139,965 1,703 82.21 24.5%0.0%102.37 Water Res Recovery Maint 89,804 52.28%136,758 1,703 80.33 24.5%0.0%100.02 Water Res Recovery Operator 89,804 52.28%136,758 1,703 80.33 24.5%0.0%100.02 Laboratory Analyst 89,804 52.28%136,758 1,703 80.33 24.5%0.0%100.02 Laboratory Manager 102,206 52.28%155,644 1,703 91.42 24.5%0.0%113.83 Environ Compliance Inspector 75,660 52.28%115,218 1,703 67.68 24.5%0.0%84.27 Environ. Programs Manager 97,370 52.28%148,279 1,703 87.10 24.5%0.0%108.45 * Represents top step in range. ** Program indirect costs are not allocated to support positions. Leave Benefits Total Days (2080 hours)260 Vacation Days (15) Holidays (12) Sick (12 days @ 50%)(6) Productive Days 227 Productive Hours 1,816 Breaks (30 minutes daily)(114) Total Productive Hours 1,703 Paid Benefit Rate Retirement (including UAL)32.87% Medicare 1.45% Unemployment 0.40% Group Insurance 17.56% Total Paid Benefit Rate 52.28% Indirect Cost Rate TRANSPORTATION LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Indirect Cost Rate Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Transportation Planning & Engineering Principal Planner $117,260 52.28%$178,569 1,816 $98.33 22.6%0.0%120.60$ Supervising Civil Engineer 117,260.00 52.28%178,569 1,816 $98.33 22.6%0.0%120.60 Transportion Manager 117,260.00 52.28%178,569 1,816 $98.33 22.6%0.0%120.60 Engineer III 99,580.00 52.28%151,645 1,816 83.50 22.6%0.0%102.42 Streets, Creek & Flood Protection - Streets Maintenance Supervisor 91,858.00 52.28%139,885 1,816 77.03 45.4%0.0%112.02 Streets Crew Coordinator 71,162.00 52.28%108,369 1,816 59.67 45.4%0.0%86.78 Street Maintenance Operator 64,012.00 52.28%97,480 1,816 53.68 45.4%0.0%78.06 Signal & Streetlight Technician 72,904.00 52.28%111,021 1,816 61.14 45.4%0.0%88.90 Parking - Parking Program Manager 106,340.00 52.28%161,939 1,816 89.17 34.9%0.0%120.34 Parking Enforcement Officer II 60,788.00 52.28%92,571 1,816 50.98 34.9%0.0%68.79 Parking Services Supervisor 83,356.00 52.28%126,938 1,816 69.90 34.9%0.0%94.33 Parking Coordinator 65,728.00 52.28%100,094 1,816 55.12 34.9%0.0%74.38 Administrative Assistant III 60,788.00 52.28%92,571 1,816 50.98 34.9%0.0%68.79 Supervising Administrative Assistant 65,728.00 52.28%100,094 1,816 55.12 34.9%0.0%74.38 Parking Meter Repair Worker 57,720.00 52.28%87,899 1,816 48.40 34.9%0.0%65.32 Transit - Transit Assistant 60,788.00 52.28%92,571 1,816 50.98 24.9%0.0%63.65 Transit Manager 106,340.00 52.28%161,939 1,816 89.17 24.9%0.0%111.35 * Represents top step in range. ** Public works administration costs are allocated as part of the citywide rate Indirect Cost Allocation (Source: Mahoney & Associates) Leave Benefits FY2019 CAP Amount Percent Total Days (2080 hours)260 Transportation Planning Vacation Days (15)Citywide Indirect Rate 22.6% Holidays (12) Sick (12 days @ 50%)(6)Streets, Creek & Flood Protection Productive Days 227 Citywide Indirect Costs 1,115,877 45.4% Productive Hours 1,816 Program Direct Costs 2,456,743 Total Productive Hours 1,816 Parking Citywide Indirect Costs 869,887 34.9% Paid Benefit Rate Program Direct Costs 2,489,100 Retirement (including UAL)32.87% Medicare 1.45% Unemployment 0.40%Transit Group Insurance 17.56%Citywide Indirect Costs 226,183 24.9% Total Paid Benefit Rate 52.28%Program Direct Costs 909,464 LEISURE, CULTURAL & SOCIAL SERVICES LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Programs Managed by Parks & Recreation Recreation Programs Director of Parks & Recreation $177,398 52.28%$270,150 1,703 $158.68 37.1%0.0%$217.48 Recreation Manager 96,460 52.28%146,894 1,703 86.28 37.1%0.0%118.26 Recreation Coordinator 65,728 52.28%100,094 1,703 58.79 37.1%0.0%80.58 Recreation Supervisor 83,356 52.28%126,938 1,703 74.56 37.1%0.0%102.19 Ranger Maintenance Worker 54,808 52.28%83,464 1,703 49.02 37.1%0.0%67.19 Supervising Administrative Assistant 65,728 52.28%100,094 1,703 58.79 37.1%0.0%80.58 Administrative Assistant III 60,788 52.28%92,571 1,703 54.37 37.1%0.0%74.52 Golf Maint Crew Coordinator 65,728 52.28%100,094 1,703 58.79 28.9%0.0%75.81 Programs Managed by Public Works Parks & Landscape Maintenance Parks Maintenance Supervisor 91,858 52.28%139,885 1,703 82.16 28.6%0.0%105.64 Parks Maintenance Specialist 64,012 52.28%97,480 1,703 57.26 28.6%0.0%73.61 Maintenance Worker III-Parks 57,720 52.28%87,899 1,703 51.63 28.6%0.0%66.38 Urban Forest Sup/Arborist 91,858 52.28%139,885 1,703 82.16 28.6%0.0%105.64 * Represents top step in range. ** Recreation and public works administration costs are allocated as part of the citywide rate. Indirect Cost Allocation (Source: Mahoney & Associates) Leave Benefits FY2019 CAP Amount Percent Total Days (2080 hours)260 Recreation Programs Vacation Days (15)Citywide Indirect Costs ***1,184,909 37.1% Holidays (12)Program Direct Costs 3,197,333 Sick (12 days @ 50%)(6) Productive Days 227 Golf Productive Hours 1,816 Citywide Indirect Costs 172,269 28.9% Breaks (30 minutes daily)(114)Program Direct Costs 595,060 Total Productive Hours 1,703 Parks & Landscape Maintenance Citywide Indirect Costs 1,120,575 28.6% Paid Benefit Rate Program Direct Costs 3,922,464 Retirement (including UAL)32.87% Medicare 1.45%*** Excludes direct costs of facilities use. Unemployment 0.40% Group Insurance 17.56% Total Paid Benefit Rate 52.28% Indirect Cost Rate COMMUNITY DEVELOPMENT LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Programs Managed by Community Development Operations Support Director of Community Development $173,914 52.28%$264,844 1,703 $155.56 93.1%0.0%$300.34 Supervising Administrative Assistant 64,766 52.28%98,629 1,703 57.93 93.1%0.0%111.85 Planning - 1,703 Dep Dir-CDD-Long Range Planning 140,062 52.28%213,293 1,703 125.28 93.1%26.6%306.10 Associate Planner 86,164 52.28%131,214 1,703 77.07 93.1%26.6%188.31 Senior Planner 94,562 52.28%144,003 1,703 84.58 93.1%26.6%206.66 Planning Technician 59,878 52.28%91,185 1,703 53.56 93.1%26.6%130.86 Housing Programs Manager 94,562 52.28%144,003 1,703 84.58 93.1%26.6%206.66 Administrative Assistant III 59,878 52.28%91,185 1,703 53.56 93.1%26.6%130.86 Permit Technician II 59,878 52.28%91,185 1,703 53.56 93.1%26.6%130.86 Building & Safety Dep Dir-CDD-Dev Review 140,062 52.28%213,293 1,703 125.28 16.4%25.2%182.62 Fire Marshall Chief Building Official 130,910 52.28%199,356 1,703 117.10 16.4%25.2%170.69 Administrative Assistant III 59,878 52.28%91,185 1,703 53.56 16.4%25.2%78.07 Permit Technician II 59,878 52.28%91,185 1,703 53.56 16.4%25.2%78.07 Code Enforcement Officer II 86,164 52.28%131,214 1,703 77.07 16.4%25.2%112.34 Plans Examiner 86,164 52.28%131,214 1,703 77.07 16.4%25.2%112.34 Permit Services Coordinator 81,718 52.28%124,444 1,703 73.09 16.4%25.2%106.55 Building Inspector II 81,796 52.28%124,563 1,703 73.16 16.4%25.2%106.65 * Represents top step in range. ** Program indirect costs are not allocated to support positions. Indirect Cost Allocation (Source: Mahoney & Associates) Leave Benefits FY2020 CAP Amount Percent Total Days (2080 hours)260 Planning Vacation Days (15)Citywide Indirect Costs 1,376,298 93.1% Holidays (12) Sick (12 days @ 50%)(6)Program Indirect Costs Productive Days 227 Community Development Administration 294,737 Productive Hours 1,816 Commissions & Committees 15,513 Breaks (30 minutes daily)(114)Total Program Indirect Costs 310,250 26.6% Total Productive Hours 1,703 Program Direct Costs 1,168,541 Program Total 1,478,791 Paid Benefit Rate Building & Safety Retirement (including UAL)32.87%Citywide Indirect Costs 466,232 16.4% Medicare 1.45% Unemployment 0.40%Program Indirect Costs - Comm Dev Admin 572,427 25.2% Group Insurance 17.56%Program Direct Costs 2,269,498 Total Paid Benefits Rate 52.28%Program Total 2,841,925 Indirect Cost Rate COMMUNITY DEVELOPMENT LABOR RATES (cont.) Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Programs Managed by Public Works Engineering Supervising Civil Engineer 117,260 52.28%178,569 1,703 104.89 34.1%0.0%$140.63 Senior Civil Engineer 106,340 52.28%161,939 1,703 95.12 34.1%0.0%127.53 Engineering Inspector IV 99,580 52.28%151,645 1,703 89.07 34.1%0.0%119.43 Engineer III 99,580 52.28%151,645 1,703 89.07 34.1%0.0%119.43 Engineering Technician III 72,904 52.28%111,021 1,703 65.21 34.1%0.0%87.43 Construction Engineering Manager 117,260 52.28%178,569 1,703 104.89 34.1%0.0%140.63 Programs Managed by Administration Economic Development Economic Development Manager 117,260 52.28%$178,569 1,703 $104.89 56.8%0.0%$164.50 Administrative Assistant III 60,788 52.28%92,571 1,703 54.37 56.8%0.0%85.28 Natural Resource Protection - Sustainability and Natural Resources Official 125,502 52.28%191,120 1,703 112.26 56.8%0.0%176.06 City Biologist 101,296 52.28%154,258 1,703 90.61 56.8%0.0%142.11 * Represents top step in range. ** Public works and city administration costs are allocated as part of the citywide rate. Indirect Cost Allocation (Source: Mahoney & Associates) Leave Benefits FY2020 CAP Amount Percent Total Days (2080 hours)260 Engineering-Development Review Vacation Days (15) Citywide Indirect Costs 751,516 34.1% Holidays (12) Program Direct Costs 2,205,278 Sick (12 days @ 50%)(6) Productive Days 227 Economic Health Productive Hours 1,816 Citywide Indirect Costs 153,333 56.8% Breaks (30 minutes daily)(114) Program Direct Costs 269,768 Total Productive Hours 1,703 Natural Resource Protection Citywide Indirect Costs 126,626 0.0% Paid Benefit Rate Program Direct Costs 0 Retirement 32.87% Medicare 1.45% Unemployment 0.40% Group Insurance 17.56% Total Paid Benefits Rate 52.28% Indirect Cost Rate GENERAL GOVERNMENT LABOR RATES Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Administration City Manager $238,550 45.86%$347,949 1,703 $204.38 23.4%0.0%$252.11 Assistant City Manager 204,074 45.86%297,662 1,703 174.84 23.4%0.0%215.67 Asst to City Manager 111,670 45.86%162,882 1,703 95.67 23.4%0.0%118.02 Administration Executive Assistant 65,442 45.86%95,454 1,703 56.07 23.4%0.0%69.16 City Clerk 117,260 45.86%171,035 1,703 100.46 23.4%0.0%123.93 Deputy City Clerk II 65,728 45.86%95,871 1,703 56.31 23.4%0.0%69.46 Attorney City Attorney 225,706 45.86%329,215 1,703 193.37 23.4%0.0%238.54 Assistant City Attorney II 153,556 45.86%223,977 1,703 131.56 23.4%0.0%162.28 Legal Assistant/Paralegal 71,422 45.86%104,176 1,703 61.19 23.4%0.0%75.48 Finance Director of Finance 177,398 45.86%258,753 1,703 151.98 23.4%0.0%187.48 Accounting Manager 125,502 45.86%183,057 1,703 107.52 23.4%0.0%132.64 Supervising Acct Assistant 65,728 45.86%95,871 1,703 56.31 23.4%0.0%69.46 Senior Accountant 91,858 45.86%133,984 1,703 78.70 23.4%0.0%97.08 Financial Analyst 83,356 45.86%121,583 1,703 71.41 23.4%0.0%88.09 Principal Budget Analyst 101,296 45.86%147,750 1,703 86.78 23.4%0.0%107.05 Accounting Assistant III 57,720 45.86%84,190 1,703 49.45 23.4%0.0%61.00 Information Technology Information Technology Manager 133,536 45.86%194,776 1,703 114.41 23.4%0.0%141.13 Information Technology Supp Service Sup 83,356 45.86%121,583 1,703 71.41 23.4%0.0%88.09 Information Technology Assistant 60,788 45.86%88,665 1,703 52.08 23.4%0.0%64.24 Information Services Supervisor 101,296 45.86%147,750 1,703 86.78 23.4%0.0%107.05 Information Technology System Engineer 92,092 45.86%134,325 1,703 78.90 23.4%0.0%97.33 Enterprise System Database Administrator 92,092 45.86%134,325 1,703 78.90 23.4%0.0%97.33 Network Services Supervisor 106,340 45.86%155,108 1,703 91.11 23.4%0.0%112.38 Human Resources Director of Human Resources 177,398 45.86%258,753 1,703 151.98 23.4%0.0%187.48 Human Resources Analyst II 91,858 45.86%133,984 1,703 78.70 23.4%0.0%97.08 Human Resource Manager 101,296 45.86%147,750 1,703 86.78 23.4%0.0%107.05 Human Resources Specialist 67,730 45.86%98,791 1,703 58.03 23.4%0.0%71.58 Human Resources Admin Assistant III 65,442 45.86%95,454 1,703 56.07 23.4%0.0%69.16 * Represents top step in range. ** All general government program indirect costs are allocated as part of the citywide rate. Leave Benefits Total Days (2080 hours)260 Paid Benefit Rate Vacation Days (15)Retirement 27.75% Holidays (12)Medicare 1.45% Sick (12 days @ 50%)(6)Unemployment 0.40% Productive Days 227 Group Insurance 16.26% Productive Hours 1,816 Total Paid Benefits Rate 45.86% Breaks (30 minutes daily)(114) Total Productive Hours 1,703 Indirect Cost Rate GENERAL GOVERNMENT LABOR RATES (cont.) Source: 05/28/2020 Salary Schedule Regular Paid Hourly Annual Benefit Total Productive Hourly Billing * Salary Rate Compensation Hours Rate Citywide ** Program Rate Programs Managed by Public Works Public Works Administration Director of Public Works 173,914 52.28%264,844 1,703 155.56 23.4%0.0%191.89 Dep Dir-PW/City Engineer 147,108 52.28%224,023 1,703 131.58 23.4%0.0%162.32 Administrative Analyst 81,718 52.28%124,444 1,703 73.09 23.4%0.0%90.17 Supervising Administrative Assistant 64,766 52.28%98,629 1,703 57.93 23.4%0.0%71.46 Administrative Assistant III 59,878 52.28%91,185 1,703 53.56 23.4%0.0%66.07 Geographic Information Services GIS Specialist II 86,164 52.28%131,214 1,703 77.07 23.4%0.0%95.07 Building Maintenance Facilities Maintenance Supervisor 90,064 52.28%137,153 1,703 80.56 23.4%0.0%99.38 Facilities Maintenance Technician 70,122 52.28%106,785 1,703 62.72 23.4%0.0%77.37 Maintenance Worker I 51,272 52.28%78,079 1,703 45.86 23.4%0.0%56.57 Vehicle and Equipment Maintenance Fleet Maintenance Supervisor 90,064 52.28% 137,153 1,703 80.56 23.4% 0.0% 99.38 Heavy Equipment Mechanic 64,766 52.28%98,629 1,703 57.93 23.4%0.0%71.46 * Represents top step in range. ** All general government program indirect costs are allocated as part of the citywide rate. Rate Calculation Data (Source: Mahoney & Associates) Leave Benefits Total Exp 89,689,609 Total Days (2080 hours)260 CS Dept Exp Vacation Days (15)1011001 City Administration 949,231 Holidays (12)1011501 City Attorney 866,919 Sick (12 days @ 50%)(6)1011021 City Clerk 566,644 Productive Days 227 1012001 Financial - Admin(only) 424,575 Productive Hours 1,816 1011101 Network Services 2,992,351 Breaks (30 minutes daily)(114)1011103 Information Services 1,031,587 Total Productive Hours 1,703 1012006 Finance Support Services 146,199 1013001 Human Resources 1,207,765 1013002 Risk Management 5,402 Paid Benefit Rate 1013003 Wellness Program 3,114 Retirement (including UAL)32.87%1015001 Public Works Admin 945,448 Medicare 1.45%1015005 Facilities Maintenance 1,152,577 Unemployment 0.40%1015008 Fleet 1,077,423 Group Insurance 17.56%1015010 Transportation Plan/Eng 896,195 Total Paid Benefit Rate 52.28%8020000 Insurance ISF 4,136,748 16,402,178 Citywide Exp 73,287,431 Citywide CAP(FY20)17,116,946 Citywide CAP (FY20)17,116,946 Citywide Exp 73,287,431 Indirect Cost Rate