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Item 15 - COUNCIL READING FILE_b_2020 2 CFR Part 200 Cost Allocation Plan
CITY OF SAN LUIS OBISPO, CA 2 CFR PART 200 COST ALLOCATION PLAN Fiscal Year 2020 Prepared April 8, 2021 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: COST ALLOCATION METHODOLOGY INTRODUCTION The cost allocation plan was prepared in accordance with the 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A consistent approach has been followed in the 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 or required by 2 CFR Part 200), plus all allocated costs from all 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 an 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: 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. With a total at the bottom of the page. 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. 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. Sections – sections 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: FORMAT (Continued) 1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of allocation basis which most closely correlate 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. 2. 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. 3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received 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. It was the primary objective of Mahoney & Associates to use data representative of services provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles. This Page Intentionally Left Blank CERTIFICATE OF COST ALLOCATION PLAN This is to certify that I have reviewed the cost allocation plan submitted herewith and to the best of my knowledge and belief: (1) All costs included in this proposal to establish cost allocations or billings for Fiscal Year 2020 (July 1, 2019 through June 30, 2020) are allowable in accordance with the requirements of 2 CFR 200 and the Federal award(s) to which they apply. Unallowable costs have been adjusted for in allocating costs as indicated in the cost allocation plan. (2) All costs included in this proposal are properly allocable to Federal awards on the basis of a beneficial or causal relationship between the expenses incurred and the awards to which they are allocated in accordance with applicable requirements. Further, the same costs that have been treated as indirect costs have not been claimed as direct costs. Similar types of costs have been accounted for consistently. I declare that the foregoing is true and correct. Governmental Unit: _____________________________________________________ Signature: ____________________________________________________________ Name of Official: _______________________________________________________ Title: ________________________________________________________________ Date of Execution: _____________________________________________________ PatrolFire, Medical & Haz MatNatural ResourcesRecruitmentAssistant City ManagerTraffic Safety Emergency ResponseEconomic DevelopmentLabor RelationsInvestigationsHazard PreventionCultural ActivitiesFair EmploymentNeighborhood ServicesFire InspectionsCity Clerk ServicesRisk ManagementAnimal RegulationDisaster PlanningGeneral AdministrationHuman RelationsInformation TechnologyGIS ManagementBudgetRecreation ProgramsWaterEngineeringLong Range PlanningPurchasingRanger ServicesSewerTransportationDevelopment ReviewAccounting & RevenuePark PlanningUtilities ResourceCreek & Flood ProtectionBuilding & SafetySupport ServicesGolf CourseConservationMaintenance Services:CDBG AdministrationFinance AdministrationPublic ArtWhale Rock Reservoir Streets, Parks, BldgsHousingCommunityDevelopmentAdministrationDept Appointed by the Assistant City ManagerUtilitiesHumanResourcesParks &RecreationPublicWorksCommunity ServicesCITIZENSADVISORYBODIESCITY MANAGERMAYOR &CITY COUNCILDeptAppointed by the City Council Appointed by the City ManagerCITY ATTORNEYPoliceFireFinance IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 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 AdministrationNarrative2.01Costs to be Allocated2.02 32Costs by Function2.03 33Detail Allocation - Citywide Administration 2.04 34Detail Allocation - Netwok Services & Info Services 2.05 36Detail Allocation - Economic Development 2.06 37Detail Allocation - Natural Resource Planning 2.07 38Allocation Summary2.08 39City AttorneyNarrative3.01Costs to be Allocated3.02 42Costs by Function3.03 43Detail Allocation - City Attorney3.04 44Allocation Summary3.05 46City ClerkNarrative4.01Costs to be Allocated4.02 49Costs by Function4.03 50Detail Allocation - City Clerk Services4.04 51Detail Allocation - Public Counter/Main City Phone 4.05 52Allocation Summary4.06 54Finance Narrative5.01 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022020SchedulePageCosts to be Allocated5.02 57Costs by Function5.03 58Detail Allocation - Accounts Payable5.04 60Detail Allocation - Payroll5.05 62Detail Allocation - Purchasing5.06 64Detail Allocation - General Finance5.07 66Detail Allocation - Utility Billing5.08 68Detail Allocation - Utility Billing Costs5.09 69Detail Allocation - Cashier5.10 70Detail Allocation - Budget5.11 71Allocation Summary5.12 73Network ServicesNarrative6.01Costs to be Allocated6.02 76Costs by Function6.03 77Detail Allocation - Network Services & Desktop Support 6.04 79Detail Allocation - Enterprise Apps6.05 81Detail Allocation - MDC Support6.06 83Detail Allocation - Tablet Support6.07 84Detail Allocation - Server Support6.08 86Detail Allocation - Network Support6.09 88Detail Allocation - Radios6.10 90Detail Allocation - Telemetry6.11 91Detail Allocation - Cell Phones6.12 92Detail Allocation - Cellular Data Services 6.13 93Detail Allocation - Telephones6.14 95Detail Allocation - South Hills6.15 97Detail Allocation - Tassajara6.16 98Detail Allocation - Direct Dept Exp6.17 99Allocation Summary6.18 100Information ServicesNarrative7.01Costs to be Allocated7.02 105Costs by Function7.03 106Detail Allocation - Information Services7.04 107Detail Allocation - Enterprise Apps7.05 108Allocation Summary7.06 110Finance Support ServicesNarrative8.01Costs to be Allocated8.02 113Costs by Function8.03 114Detail Allocation - General Support Services 8.04 115Detail Allocation - Parking8.05 117 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032020SchedulePageAllocation Summary8.06 118Human ResourcesNarrative9.01Costs to be Allocated9.02 121Costs by Function9.03 122Detail Allocation - Human Resources9.04 123Allocation Summary9.05 125Risk ManagementNarrative10.01Costs to be Allocated10.02 128Costs by Function10.03 129Detail Allocation - Risk Management10.04 130Allocation Summary10.05 131Wellness ProgramNarrative11.01Costs to be Allocated11.02 133Costs by Function11.03 134Detail Allocation - Wellness Program11.04 135Allocation Summary11.05 137Public Works AdministrationNarrative12.01Costs to be Allocated12.02 140Costs by Function12.03 141Detail Allocation - Deputy Director/City Engineer 12.04 142Detail Allocation - Director12.05 143Detail Allocation - Development Review 12.06 144Detail Allocation - Utilities12.07 145Allocation Summary12.08 146Facilities MaintenanceNarrative13.01Costs to be Allocated13.02 148Costs by Function13.03 149Detail Allocation - Utilities/Janitorial - City Hall 13.04 151Detail Allocation - Utilities - 919 Palm Street 13.05 152Detail Allocation - Janitorial - 919 Palm Street 13.06 153Detail Allocation - Utilities - Corp Yard13.07 154Detail Allocation - Janitorial - Corp Yard 13.08 155Detail Allocation - Utilities - Other13.09 156Detail Allocation - Janitorial - Other13.10 157 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042020SchedulePageDetail Allocation - Parking Facility Maintenance 13.11 158Detail Allocation - Utility Fund Facilities Maintenance 13.12 159Detail Allocation - Transit Facilities Maintenance 13.13 160Detail Allocation - Building Maintenance 13.14 161Allocation Summary13.15 163FleetNarrative14.01Costs to be Allocated14.02 168Costs by Function14.03 169Detail Allocation - Fleet14.04 170Allocation Summary14.05 171CIP Project EngineeringNarrative15.01Costs to be Allocated15.02 173Costs by Function15.03 174Detail Allocation - Project Engineering15.04 175Allocation Summary15.05 176Transportation/Plan EngineeringNarrative16.01Costs to be Allocated16.02 178Costs by Function16.03 179Detail Allocation - Parking16.04 180Detail Allocation - Transit16.05 181Detail Allocation - Development Review 16.06 182Detail Allocation - Long Range Plan16.07 183Allocation Summary16.08 184Insurance ISF FundNarrative17.01Costs to be Allocated17.02 186Costs by Function17.03 187Detail Allocation - Risk Management17.04 188Detail Allocation - Workers Comp Premiums 17.05 190Detail Allocation - Liability Claims17.06 192Detail Allocation - General Fund Liab Claims 17.07 193Allocation Summary17.08 195Natural Resources Protection (Utility Services)Narrative18.01Costs to be Allocated18.02 198Costs by Function18.03 199 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052020SchedulePageDetail Allocation - Program Support18.04 200Allocation Summary18.05 201Eng Dev Review (Utility Services)Narrative19.01Costs to be Allocated19.02 203Costs by Function19.03 204Detail Allocation - Utility Services19.04 205Allocation Summary19.05 206 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012020Central Service DepartmentsCity CouncilCultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionComm Svc GroupFin NonDepartComm Dev AdminBuilding Charge $7,310 $321 $292 $625 $15,463 City Administration $1,871 $3,954 $118,491 $50,582 $4,682 $114 $1,987 $10,317 City Attorney $1,791 $3,783 $3,071 $7,034 $4,479 $109 $1,901 $9,870 City Clerk$419 $838 $104 $74,943 Finance $1,994 $6,882 $5,655 $10,762 $36 $9,343 $93 $3,379 $20,324 Network Services $16,335 $5,200 $12,160 $3,084 $553 $99,315 Information Services$1,185 $2,372 $297 $221,691 Finance Support Services $208 $439 $356 $816 $519 $12 $220 $1,144 Human Resources$3,599 $7,196 $900 $19,791 Risk ManagementWellness Program$127 $255 $32 $821 Public Works AdministrationFacilities Maintenance $42,741 $1,879 $1,708 $3,655 $31,939 Fleet$3,901 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $282 $596 $11,021 $22,185 $3,340 $17 $299 $59,515 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$72,532 $17,854 $151,124 $122,381 $3,120 $24,249 $345 $7,786 $565,133 Proposed Costs$72,532 $17,854 $151,124 $122,381 $3,120 $24,249 $345 $7,786 $565,133 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022020Central Service DepartmentsCommissions & CommDevelopment ReviewLong Range PlanDev ServicesBuilding & SafetyHuman RelationsPark MaintSwim Center MaintUrban Forest SvcBuilding Charge $6,168 $3,522 $9,793 $3,832 $590 City Administration $185 $12,534 $1,368 $11,938 $26,999 $4,206 $30,778 $6,003 $9,882 City Attorney $176 $11,992 $1,309 $11,423 $25,834 $4,024 $29,450 $5,744 $9,455 City Clerk $419 $5,819 $1,675 $6,502 $6,322 $838 $1,884 Finance $1,218 $24,902 $4,958 $10,013 $47,051 $7,889 $60,456 $13,667 $17,993 Network Services $2,211 $75,819 $10,066 $73,313 $83,849 $13,730 $29,887 Information Services $15,414 $16,007 $14,228 $1,185 $4,742 Finance Support Services $20 $1,390 $152 $1,324 $24,982 $466 $3,414 $666 $1,096 Human Resources $46,776 $48,577 $43,180 $3,599 $14,394 Risk ManagementWellness Program $127 $1,769 $509 $1,977 $1,922 $255 $573 Public Works Administration $44,227 $132,062 $17,882 $131,737 Facilities Maintenance $11,446 $7,274 $20,229 $34,717 $5,770 Fleet $5,201 $11,702 $144,326 $5,201 $36,407 CIP Project EngineeringTransportation/Plan Engineering $219,071 $123,021 Insurance ISF Fund $27 $138,883 $206 $1,797 $146,334 $633 $131,096 $11,442 $43,642 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$4,383 $621,411 $154,060 $36,495 $459,300 $17,218 $719,632 $80,212 $308,052 Proposed Costs$4,383 $621,411 $154,060 $36,495 $459,300 $17,218 $719,632 $80,212 $308,052 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032020Central Service DepartmentsStreet MaintTraffic Signals/LightsStormwater/Flood ControlWtr Admin/EngSolid Waste RecRec AdminRec FacilitiesYouth ServicesCommunity ServicesBuilding Charge $4,422 City Administration $13,610 $6,180 $9,438 $38 $1,037 $9,285 $2,265 $10,155 $5,645 City Attorney $13,022 $5,912 $9,030 $36 $992 $8,884 $2,167 $9,716 $5,401 City Clerk $4,459 $838 $2,993 $11,877 $1,825 $8,281 $1,281 Finance $28,311 $11,529 $17,506 $30 $1,315 $16,003 $6,689 $34,659 $11,546 Network Services $52,341 $29,043 $25,178 $53,060 $34,444 $98,373 $19,888 Information Services $11,442 $2,372 $55,002 $37,886 $1,185 $2,372 $2,372 Finance Support Services $1,510 $685 $1,047 $4 $116 $1,029 $251 $1,127 $626 Human Resources $34,724 $7,196 $22,130 $14,394 $3,599 $7,196 $7,196 Risk ManagementWellness Program $1,356 $255 $910 $764 $555 $2,518 $390 Public Works Administration $122,496 $28,504 $15,370 Facilities Maintenance $60,787 $4,447 $76,080 $289,585 $4,791 $4,791 Fleet $261,348 $20,804 $28,605 $6,501 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $103,744 $22,009 $66,232 $6 $152 $43,552 $10,879 $22,607 $21,928 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$713,572 $139,774 $253,441 $114 $3,612 $279,315 $353,444 $201,795 $81,064 Proposed Costs$713,572 $139,774 $253,441 $114 $3,612 $279,315 $353,444 $201,795 $81,064 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042020Central Service DepartmentsRanger ProgramAquaticsGolf CourseJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsBuilding ChargeCity Administration $5,902 $4,787 $7,079 $86 $23,765 $111,083 $33,156 $29,562 $2,727 City Attorney $5,647 $4,580 $6,774 $83 $22,738 $106,287 $31,725 $28,284 $2,610 City Clerk $3,245 $4,007 $2,872 $15,681 $18,003 $5,024 $8,776 $1,336 Finance $12,018 $12,894 $17,351 $326 $45,656 $125,158 $36,699 $42,251 $5,250 Network Services $41,097 $38,224 $30,627 $80,885 $447,452 $76,249 $137,105 $18,737 Information Services $3,557 $1,185 $4,742 $125,448 $54,540 $13,042 $23,713 $1,185 Finance Support Services $655 $531 $785 $9 $2,636 $12,321 $3,677 $3,279 $303 Human Resources $10,795 $3,599 $14,394 $23,390 $165,524 $39,582 $71,967 $3,599 Risk Management$1,744 Wellness Program $987 $1,218 $873 $700 $5,473 $1,528 $2,668 $406 Public Works AdministrationFacilities Maintenance $4,791 $24,608 $24,608 $24,608 $49,216 $24,608 Fleet $54,610 $41,608 $23,404 $152,128 $74,114 $5,201 $7,801 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $32,505 $11,259 $43,220 $13 $72,079 $501,494 $120,916 $215,220 $10,949 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$175,809 $82,284 $170,325 $517 $462,734 $1,724,071 $460,320 $617,242 $79,511 Proposed Costs$175,809 $82,284 $170,325 $517 $462,734 $1,724,071 $460,320 $617,242 $79,511 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052020Central Service DepartmentsTraffic SafetyFire AdminEmergency ResponseHazard PreventionTraining ServicesRecruit AcademyFire ApparatusFire Station Fac SupDisaster AssistBuilding ChargeCity Administration $9,471 $11,141 $121,051 $10,535 $878 $4,511 $358 $738 City Attorney $9,062 $10,660 $115,823 $10,081 $840 $4,316 $343 $706 City Clerk $1,675 $11,143 $19,573 $3,349 $838 Finance $11,647 $18,391 $138,709 $16,528 $3,464 $250 $14,800 $1,654 $2,490 Network Services $28,361 $63,850 $305,351 $47,976 $7,075 Information Services $4,742 $98,428 $53,355 $7,114 $2,372 Finance Support Services $1,051 $1,236 $13,427 $1,168 $97 $501 $40 $82 Human Resources $14,394 $14,394 $161,925 $21,590 $7,196 Risk ManagementWellness Program $509 $541 $5,950 $1,018 $255 Public Works AdministrationFacilities Maintenance $24,608 $22,355 $22,355 $22,355 $22,355 $22,355 $22,355 Fleet $39,007 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $43,580 $43,831 $492,457 $64,817 $132 $21,758 $54 $111 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$188,107 $295,970 $1,449,976 $206,531 $27,766 $250 $63,622 $24,804 $26,482 Proposed Costs$188,107 $295,970 $1,449,976 $206,531 $27,766 $250 $63,622 $24,804 $26,482 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062020Central Service DepartmentsFD201 Local Sales TaxFD202 Downtown BidFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD211 SB1 Road RepairFD401 Cap OutlayFD402 Fleet ReplaceFD403 IT ReplaceBuilding Charge$238 City Administration $3,237 $508 $16,456 $24 $3 City Attorney $3,098 $486 $15,745 $24 $2 City Clerk$419 $732 Finance $9,450 $5,837 $737 $415 $30,717 $4,342 $3 Network Services$2,211 $4,501 Information Services$593 $2,075 Finance Support Services $359 $57 $1,825 $3 Human Resources$1,799 $6,297 Risk ManagementWellness Program$127 $223 Public Works AdministrationFacilities Maintenance$1,384 FleetCIP Project Engineering $11,505 $175,531 $4,720 Transportation/Plan EngineeringInsurance ISF Fund$5,269 $18,442 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$9,450 $12,531 $22,660 $1,466 $98,635 $179,924 $8 $4,720 Proposed Costs$9,450 $12,531 $22,660 $1,466 $98,635 $179,924 $8 $4,720 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072020Central Service DepartmentsFD404 Major Fac RepFD501 Parkland DevFD504 LOVRFD505 Affordable HousingFD507 Trans ImpactFD601 WaterFD602 SewerFD611 ParkingFD621 TransitBuilding Charge$2,211 $2,211 $515 City Administration$3,213 $3,926 $75,683 $89,490 $29,612 $10,819 City Attorney$3,075 $3,757 $72,415 $85,625 $28,334 $10,352 City Clerk$31,421 $24,031 $8,618 $9,704 Finance $268 $5,564 $6,814 $188,692 $225,117 $74,370 $24,679 Network Services$242,737 $217,437 $95,230 $77,257 Information Services$76,275 $66,382 $33,375 $5,829 Finance Support Services $356 $436 $8,395 $9,926 $3,285 $1,200 Human Resources$126,841 $107,770 $35,983 $10,795 Risk ManagementWellness Program$4,265 $4,459 $1,400 $509 Public Works Administration$26,206 $26,206 $334,981 $8,599 Facilities Maintenance$58,601 $58,599 $57,091 $5,025 Fleet$109,220 $187,234 $11,702 CIP Project Engineering $73,458 $2,950 $62,837 $310,646 $239,253 $6,196 Transportation/Plan Engineering$35,853 $26,425 Insurance ISF Fund$374,853 $349,879 $105,385 $31,616 Natural Resources Protection (Utility Services)$2,375 Eng Dev Review (Utility Services)($6,514) ($6,513)Subtotal$73,726 $2,950 $12,208 $14,933 $62,837 $1,701,947 $1,689,481 $861,415 $223,324 Proposed Costs$73,726 $2,950 $12,208 $14,933 $62,837 $1,701,947 $1,689,481 $861,415 $223,324 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082020Central Service DepartmentsFD705 Whale RockFD711 Hazardous MatFD715 Boysen RanchAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$57,513 $57,513 City Administration $10,554 $531 $38 $974,468 $974,468 City Attorney $10,098 $507 $39 $780,721 $780,721 City Clerk $1,675 $206 $303,645 $189,960 $493,605 Finance $18,389 $1,344 $69 $130,901 $1,607,447 $158,822 $1,766,269 Network Services $55,700 $1,099 $200,110 $2,957,120 $2,957,120 Information Services $6,896 $974,600 $974,600 Finance Support Services $1,170 $59 $5 ($11,543) $100,950 $100,950 Human Resources $14,034 $1,140,315 $1,140,315 Risk Management$1,744 $1,744 Wellness Program $509 $59 $48,792 $48,792 Public Works Administration$888,270 $888,270 Facilities Maintenance$1,093,716 $1,093,716 Fleet $23,404 $40,307 $1,293,736 $1,293,736 CIP Project Engineering$887,096 $2,062,415 $2,949,511 Transportation/Plan Engineering$404,370 $692,079 $1,096,449 Insurance ISF Fund $41,100 $3,463,363 $3,463,363 Natural Resources Protection (Utility Services)$2,375 ($2,375) $617,952 $617,952 Eng Dev Review (Utility Services)($13,027) $13,027 Subtotal$183,529 $3,805 $151 $359,775 $16,967,214 $10,652 $3,721,228 $20,699,094 Proposed Costs$183,529 $3,805 $151 $359,775 $16,967,214 $10,652 $3,721,228 $20,699,094 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012020DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$132,123 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)City Council$72,532 Cultural Activities$17,854 Economic Development$151,124 Natural Resource Protection$122,381 Tourism and Bid Promotion$3,120 Community Promotion$24,249 Community Services Group$345 Finance Non Departmental$7,786 Community Development Admin$565,133 Commissions & Committees$4,383 Development Review$621,411 Long Range Planning$154,060 Development Services $36,495 Building and Safety$459,300 Human Relations$17,218 Parks Maintenance$719,632 Swim Center Maintenance$80,212 Urban Forest Services$308,052 Streets Maintenance$713,572 Traffic Signals & Lighting$139,774 Stormwater and Flood Control$253,441 Water Administration/Engineering$114 Solid Waste Recycling$3,612 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022020DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreation Administration$279,315 Recreation Facilities$353,444 Youth Services$201,795 Community Services$81,064 Ranger Program$175,809 Aquatics$82,284 Golf Course $170,325 Jack House$517 Police Administration$462,734 Patrol$1,724,071 Investigations$460,320 Police Support Services$617,242 Neighborhood Services$79,511 Traffic Safety$188,107 Fire Administration$295,970 Emergency Response$1,449,976 Hazard Prevention$206,531 Training Services$27,766 Recruit Academy$250 Fire Apparatus Service$63,622 Fire Station$24,804 Disaster Assistance$26,482 FD201 Local Sales Tax Fund$9,450 FD202 Downtown Bid Fund$12,531 FD205 CDBG Fund$22,660 FD206 Law Enforcement Grant Fund$1,466 FD208 Tourism Bid Fund$98,635 FD211 SB1 Road Repair 2017FD401 Capital Outlay Engineering$179,924 FD402 Fleet Replace$8 FD403 Info Tech Replacement Fund$4,720 FD404 Major Facility Replacement Fund$73,726 FD501 Parkland Development Fund$2,950 FD504 LOVR Impace Fee$12,208 FD505 Affordable Housing Fund$14,933 FD507 Transportation Impact Fee Fund$62,837 FD601 Water Fund$1,701,947 FD602 Sewer Fund$1,689,481 FD611 Parking Fund$861,415 FD621Transit Fund$223,324 FD705 Whale Rock Fund$183,529 FD711 Hazardous Mat Task Force Fund$3,805 FD715 Boysen Ranch$151 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032020DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedAll Other$359,775 Unallocated$3,721,228 Direct Billed$10,652 Total$22,020,409 ($1,321,315)$20,699,094 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012020DepartmentsBuilding ChargeCity AdminCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcHuman ResourcesSchedule: 1.007 2.008 3.005 4.006 5.012 6.018 7.006 8.006 9.005Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,740 ($1,282,503) $12,532 $101,392 $26,989 $44,450 $68,264 $2,731 $13,311 City Attorney $1,607 $11,904 ($1,007,659) $24,362 $14,639 $21,155 $15,017 $1,303 $9,983 City Clerk $2,647 $6,741 $6,451 ($712,267) $12,763 $28,394 $5,417 $738 $16,638 Finance $10,333 $21,171 $20,257 $21,206 ($2,147,858) $73,536 $13,000 $4,481 $39,932 Network Services $7,257 $71,625 $34,062 $2,094 $63,149 ($3,415,420) $47,226 $11,466 $33,276 Information Services $4,806 $48,297 $11,743 $1,675 $14,315 $39,254 ($1,222,429) $1,343 $14,142 Finance Support Services $0 $1,831 $1,752 $0 $6,792 $0 $0 ($156,847) $0 Human Resources $2,922 $14,486 $13,861 $13,948 $24,356 $34,131 $7,114 $1,607 ($1,398,935)Risk Management $0 $65 $61 $0 $95 $612 $0 $7 $0 Wellness Program $0 $37 $36 $0 $331 $0 $0 $4 $0 Public Works Administration $19,844 $11,248 $10,762 $47,077 $16,699 $68,319 $55,627 $18,837 $21,590 Facilities Maintenance $4,300 $13,712 $13,120 $2,094 $47,000 $35,432 $5,929 $1,521 $17,991 Fleet $491 $12,817 $12,264 $1,884 $42,894 $23,439 $5,336 $1,422 $16,192 CIP Project Engineering $16,839 $26,236 $25,103 $0 $24,313 $50,687 $17,785 $2,910 $53,975 Transportation/Plan Engineering $430 $10,662 $10,202 $2,930 $15,346 $38,891 $7,114 $1,182 $21,590 Insurance ISF Fund $394 $57,203 $54,732 $0 $71,908 $0 $0 $6,345 $0 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 City Council $7,310 $1,871 $1,791 $0 $1,994 $16,335 $0 $208 $0 Cultural Activities $321 $3,954 $3,783 $0 $6,882 $0 $0 $439 $0 Economic Development $292 $118,491 $3,071 $419 $5,655 $5,200 $1,185 $356 $3,599 Natural Resource Protection $625 $50,582 $7,034 $838 $10,762 $12,160 $2,372 $816 $7,196 Tourism and Bid Promotion $0 $0 $0 $0 $36 $3,084 $0 $0 $0 Community Promotion $0 $4,682 $4,479 $104 $9,343 $553 $297 $519 $900 Community Services Group $0 $114 $109 $0 $93 $0 $0 $12 $0 Finance Non Departmental $0 $1,987 $1,901 $0 $3,379 $0 $0 $220 $0 Community Development Admin $15,463 $10,317 $9,870 $74,943 $20,324 $99,315 $221,691 $1,144 $19,791 Commissions & Committees $0 $185 $176 $419 $1,218 $2,211 $0 $20 $0 Development Review $6,168 $12,534 $11,992 $5,819 $24,902 $75,819 $15,414 $1,390 $46,776 Long Range Planning $3,522 $1,368 $1,309 $1,675 $4,958 $10,066 $0 $152 $0 Development Services $0 $11,938 $11,423 $0 $10,013 $0 $0 $1,324 $0 Building and Safety $9,793 $26,999 $25,834 $6,502 $47,051 $73,313 $16,007 $24,982 $48,577 Human Relations $0 $4,206 $4,024 $0 $7,889 $0 $0 $466 $0 Parks Maintenance $3,832 $30,778 $29,450 $6,322 $60,456 $83,849 $14,228 $3,414 $43,180 Swim Center Maintenance $0 $6,003 $5,744 $838 $13,667 $13,730 $1,185 $666 $3,599 Urban Forest Services $590 $9,882 $9,455 $1,884 $17,993 $29,887 $4,742 $1,096 $14,394 Streets Maintenance $4,422 $13,610 $13,022 $4,459 $28,311 $52,341 $11,442 $1,510 $34,724 Traffic Signals & Lighting $0 $6,180 $5,912 $838 $11,529 $29,043 $2,372 $685 $7,196 Stormwater and Flood Control $0 $9,438 $9,030 $2,993 $17,506 $25,178 $55,002 $1,047 $22,130 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022020DepartmentsRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundNat Res Protection (Utilities)Schedule: 10.005 11.005 12.008 13.015 14.005 15.005 16.008 17.008 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $0 $119 $0 $13,106 $3,689 $0 $0 $43,949 $0 City Attorney $0 $34 $0 $7,685 $0 $0 $0 $33,051 $0 City Clerk $0 $40 $0 $12,659 $0 $0 $0 $53,135 $0 Finance $0 $116 $0 $49,421 $0 $0 $0 $128,267 $0 Network Services $0 $37 $0 $34,708 $8,607 $0 $0 $109,562 $0 Information Services $0 $30 $0 $9,098 $0 $0 $0 $46,139 $0 Finance Support Services $0 $0 $0 $0 $0 $0 $0 $273 $0 Human Resources $0 $58 $0 $13,973 $0 $0 $0 $64,714 $0 Risk Management ($6,252) $0 $0 $0 $0 $0 $0 $10 $0 Wellness Program $0 ($52,217) $0 $48,689 $0 $0 $0 $6 $0 Public Works Administration $0 $891 ($1,318,139) $37,565 $0 $0 $0 $64,232 $0 Facilities Maintenance $0 $636 $77,614 ($1,442,082) $15,984 $0 $0 $54,172 $0 Fleet $0 $573 $15,768 $83,491 ($1,342,820) $0 $0 $48,826 $0 CIP Project Engineering $0 $0 $318,304 $34,778 $13,003 ($2,949,511) $0 $160,300 $0 Transportation/Plan Engineering $0 $891 $18,183 $887 $7,801 $0 ($1,096,449) $64,145 $0 Insurance ISF Fund $4,508 $0 $0 $2,306 $0 $0 $0 ($4,334,144) $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 ($617,952)Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $0 $0 $0 $42,741 $0 $0 $0 $282 $0 Cultural Activities $0 $0 $0 $1,879 $0 $0 $0 $596 $0 Economic Development $0 $127 $0 $1,708 $0 $0 $0 $11,021 $0 Natural Resource Protection $0 $255 $0 $3,655 $3,901 $0 $0 $22,185 $0 Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0 Community Promotion $0 $32 $0 $0 $0 $0 $0 $3,340 $0 Community Services Group $0 $0 $0 $0 $0 $0 $0 $17 $0 Finance Non Departmental $0 $0 $0 $0 $0 $0 $0 $299 $0 Community Development Admin $0 $821 $0 $31,939 $0 $0 $0 $59,515 $0 Commissions & Committees $0 $127 $0 $0 $0 $0 $0 $27 $0 Development Review $0 $1,769 $44,227 $11,446 $5,201 $0 $219,071 $138,883 $0 Long Range Planning $0 $509 $0 $7,274 $0 $0 $123,021 $206 $0 Development Services $0 $0 $0 $0 $0 $0 $0 $1,797 $0 Building and Safety $0 $1,977 $0 $20,229 $11,702 $0 $0 $146,334 $0 Human Relations $0 $0 $0 $0 $0 $0 $0 $633 $0 Parks Maintenance $0 $1,922 $132,062 $34,717 $144,326 $0 $0 $131,096 $0 Swim Center Maintenance $0 $255 $17,882 $0 $5,201 $0 $0 $11,442 $0 Urban Forest Services $0 $573 $131,737 $5,770 $36,407 $0 $0 $43,642 $0 Streets Maintenance $0 $1,356 $122,496 $60,787 $261,348 $0 $0 $103,744 $0 Traffic Signals & Lighting $0 $255 $28,504 $4,447 $20,804 $0 $0 $22,009 $0 Stormwater and Flood Control $0 $910 $15,370 $0 $28,605 $0 $0 $66,232 $0 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032020DepartmentsEng Dev Review (Utility)Total Plan AllocatedSchedule: 19.005Building Charge $0 $0 City Administration $0 $0 City Attorney $0 $0 City Clerk $0 $0 Finance $0 $0 Network Services $0 $0 Information Services $0 $0 Finance Support Services $0 $0 Human Resources $0 $0 Risk Management $0 $0 Wellness Program $0 $0 Public Works Administration $0 $0 Facilities Maintenance $0 $0 Fleet $0 $0 CIP Project Engineering $0 $0 Transportation/Plan Engineering $0 $0 Insurance ISF Fund $0 $0 Natural Resources Protection (Utility Services) $0 $0 Eng Dev Review (Utility Services) $0 $0 City Council $0 $72,532 Cultural Activities $0 $17,854 Economic Development $0 $151,124 Natural Resource Protection $0 $122,381 Tourism and Bid Promotion $0 $3,120 Community Promotion $0 $24,249 Community Services Group $0 $345 Finance Non Departmental $0 $7,786 Community Development Admin $0 $565,133 Commissions & Committees $0 $4,383 Development Review $0 $621,411 Long Range Planning $0 $154,060 Development Services $0 $36,495 Building and Safety $0 $459,300 Human Relations $0 $17,218 Parks Maintenance $0 $719,632 Swim Center Maintenance $0 $80,212 Urban Forest Services $0 $308,052 Streets Maintenance $0 $713,572 Traffic Signals & Lighting $0 $139,774 Stormwater and Flood Control $0 $253,441 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042020DepartmentsBuilding ChargeCity AdminCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcHuman ResourcesWater Administration/Engineering $0 $38 $36 $0 $30 $0 $0 $4 $0 Solid Waste Recycling $0 $1,037 $992 $0 $1,315 $0 $0 $116 $0 Recreation Administration $0 $9,285 $8,884 $11,877 $16,003 $53,060 $37,886 $1,029 $14,394 Recreation Facilities $0 $2,265 $2,167 $1,825 $6,689 $34,444 $1,185 $251 $3,599 Youth Services $0 $10,155 $9,716 $8,281 $34,659 $98,373 $2,372 $1,127 $7,196 Community Services $0 $5,645 $5,401 $1,281 $11,546 $19,888 $2,372 $626 $7,196 Ranger Program $0 $5,902 $5,647 $3,245 $12,018 $41,097 $3,557 $655 $10,795 Aquatics $0 $4,787 $4,580 $4,007 $12,894 $38,224 $1,185 $531 $3,599 Golf Course $0 $7,079 $6,774 $2,872 $17,351 $30,627 $4,742 $785 $14,394 Jack House $0 $86 $83 $0 $326 $0 $0 $9 $0 Police Administration $0 $23,765 $22,738 $15,681 $45,656 $80,885 $125,448 $2,636 $23,390 Patrol $0 $111,083 $106,287 $18,003 $125,158 $447,452 $54,540 $12,321 $165,524 Investigations $0 $33,156 $31,725 $5,024 $36,699 $76,249 $13,042 $3,677 $39,582 Police Support Services $0 $29,562 $28,284 $8,776 $42,251 $137,105 $23,713 $3,279 $71,967 Neighborhood Services $0 $2,727 $2,610 $1,336 $5,250 $18,737 $1,185 $303 $3,599 Traffic Safety $0 $9,471 $9,062 $1,675 $11,647 $28,361 $4,742 $1,051 $14,394 Fire Administration $0 $11,141 $10,660 $11,143 $18,391 $63,850 $98,428 $1,236 $14,394 Emergency Response $0 $121,051 $115,823 $19,573 $138,709 $305,351 $53,355 $13,427 $161,925 Hazard Prevention $0 $10,535 $10,081 $3,349 $16,528 $47,976 $7,114 $1,168 $21,590 Training Services $0 $878 $840 $0 $3,464 $0 $0 $97 $0 Recruit Academy $0 $0 $0 $0 $250 $0 $0 $0 $0 Fire Apparatus Service $0 $4,511 $4,316 $838 $14,800 $7,075 $2,372 $501 $7,196 Fire Station $0 $358 $343 $0 $1,654 $0 $0 $40 $0 Disaster Assistance $0 $738 $706 $0 $2,490 $0 $0 $82 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $9,450 $0 $0 $0 $0 FD202 Downtown Bid Fund $0 $3,237 $3,098 $0 $5,837 $0 $0 $359 $0 FD205 CDBG Fund $0 $0 $0 $419 $737 $2,211 $593 $0 $1,799 FD206 Law Enforcement Grant Fund $0 $508 $486 $0 $415 $0 $0 $57 $0 FD208 Tourism Bid Fund $238 $16,456 $15,745 $732 $30,717 $4,501 $2,075 $1,825 $6,297 FD211 SB1 Road Repair 2017 $0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $24 $24 $0 $4,342 $0 $0 $3 $0 FD402 Fleet Replace $0 $3 $2 $0 $3 $0 $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 $268 $0 $0 $0 $0 FD501 Parkland Development Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD504 LOVR Impace Fee $0 $3,213 $3,075 $0 $5,564 $0 $0 $356 $0 FD505 Affordable Housing Fund $0 $3,926 $3,757 $0 $6,814 $0 $0 $436 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund $2,211 $75,683 $72,415 $31,421 $188,692 $242,737 $76,275 $8,395 $126,841 FD602 Sewer Fund $2,211 $89,490 $85,625 $24,031 $225,117 $217,437 $66,382 $9,926 $107,770 FD611 Parking Fund $0 $29,612 $28,334 $8,618 $74,370 $95,230 $33,375 $3,285 $35,983 FD621Transit Fund $515 $10,819 $10,352 $9,704 $24,679 $77,257 $5,829 $1,200 $10,795 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052020DepartmentsRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundNat Res Protection (Utilities)Water Administration/Engineering $0 $0 $0 $0 $0 $0 $0 $6 $0 Solid Waste Recycling $0 $0 $0 $0 $0 $0 $0 $152 $0 Recreation Administration $0 $764 $0 $76,080 $6,501 $0 $0 $43,552 $0 Recreation Facilities $0 $555 $0 $289,585 $0 $0 $0 $10,879 $0 Youth Services $0 $2,518 $0 $4,791 $0 $0 $0 $22,607 $0 Community Services $0 $390 $0 $4,791 $0 $0 $0 $21,928 $0 Ranger Program $0 $987 $0 $4,791 $54,610 $0 $0 $32,505 $0 Aquatics $0 $1,218 $0 $0 $0 $0 $0 $11,259 $0 Golf Course $0 $873 $0 $0 $41,608 $0 $0 $43,220 $0 Jack House $0 $0 $0 $0 $0 $0 $0 $13 $0 Police Administration $1,744 $700 $0 $24,608 $23,404 $0 $0 $72,079 $0 Patrol $0 $5,473 $0 $24,608 $152,128 $0 $0 $501,494 $0 Investigations $0 $1,528 $0 $24,608 $74,114 $0 $0 $120,916 $0 Police Support Services $0 $2,668 $0 $49,216 $5,201 $0 $0 $215,220 $0 Neighborhood Services $0 $406 $0 $24,608 $7,801 $0 $0 $10,949 $0 Traffic Safety $0 $509 $0 $24,608 $39,007 $0 $0 $43,580 $0 Fire Administration $0 $541 $0 $22,355 $0 $0 $0 $43,831 $0 Emergency Response $0 $5,950 $0 $22,355 $0 $0 $0 $492,457 $0 Hazard Prevention $0 $1,018 $0 $22,355 $0 $0 $0 $64,817 $0 Training Services $0 $0 $0 $22,355 $0 $0 $0 $132 $0 Recruit Academy $0 $0 $0 $0 $0 $0 $0 $0 $0 Fire Apparatus Service $0 $255 $0 $0 $0 $0 $0 $21,758 $0 Fire Station $0 $0 $0 $22,355 $0 $0 $0 $54 $0 Disaster Assistance $0 $0 $0 $22,355 $0 $0 $0 $111 $0 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 $0 $127 $0 $0 $0 $11,505 $0 $5,269 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $0 $223 $0 $1,384 $0 $0 $0 $18,442 $0 FD211 SB1 Road Repair 2017 $0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $175,531 $0 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $4,720 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $73,458 $0 $0 $0 FD501 Parkland Development Fund $0 $0 $0 $0 $0 $2,950 $0 $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 $62,837 $0 $0 $0 FD601 Water Fund $0 $4,265 $26,206 $58,601 $109,220 $310,646 $0 $374,853 $0 FD602 Sewer Fund $0 $4,459 $26,206 $58,599 $187,234 $239,253 $0 $349,879 $2,375 FD611 Parking Fund $0 $1,400 $334,981 $57,091 $11,702 $6,196 $35,853 $105,385 $0 FD621Transit Fund $0 $509 $8,599 $5,025 $0 $0 $26,425 $31,616 $0 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062020DepartmentsEng Dev Review (Utility)Total Plan AllocatedWater Administration/Engineering $0 $114 Solid Waste Recycling $0 $3,612 Recreation Administration $0 $279,315 Recreation Facilities $0 $353,444 Youth Services $0 $201,795 Community Services $0 $81,064 Ranger Program $0 $175,809 Aquatics $0 $82,284 Golf Course $0 $170,325 Jack House $0 $517 Police Administration $0 $462,734 Patrol $0 $1,724,071 Investigations $0 $460,320 Police Support Services $0 $617,242 Neighborhood Services $0 $79,511 Traffic Safety $0 $188,107 Fire Administration $0 $295,970 Emergency Response $0 $1,449,976 Hazard Prevention $0 $206,531 Training Services $0 $27,766 Recruit Academy $0 $250 Fire Apparatus Service $0 $63,622 Fire Station $0 $24,804 Disaster Assistance $0 $26,482 FD201 Local Sales Tax Fund $0 $9,450 FD202 Downtown Bid Fund $0 $12,531 FD205 CDBG Fund $0 $22,660 FD206 Law Enforcement Grant Fund $0 $1,466 FD208 Tourism Bid Fund $0 $98,635 FD211 SB1 Road Repair 2017 $0 $0 FD401 Capital Outlay Engineering $0 $179,924 FD402 Fleet Replace $0 $8 FD403 Info Tech Replacement Fund $0 $4,720 FD404 Major Facility Replacement Fund $0 $73,726 FD501 Parkland Development Fund $0 $2,950 FD504 LOVR Impace Fee $0 $12,208 FD505 Affordable Housing Fund $0 $14,933 FD507 Transportation Impact Fee Fund $0 $62,837 FD601 Water Fund ($6,514) $1,701,947 FD602 Sewer Fund ($6,513) $1,689,481 FD611 Parking Fund $0 $861,415 FD621Transit Fund $0 $223,324 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072020DepartmentsBuilding ChargeCity AdminCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcHuman ResourcesFD705 Whale Rock Fund $0 $10,554 $10,098 $1,675 $18,389 $55,700 $6,896 $1,170 $14,034 FD711 Hazardous Mat Task Force Fund $0 $531 $507 $206 $1,344 $1,099 $0 $59 $0 FD715 Boysen Ranch $0 $38 $39 $0 $69 $0 $0 $5 $0 All Other $0 $0 $0 $0 $130,901 $200,110 $0 ($11,543) $0 Subtotal$0 $0 $0 ($189,960)($158,822)$0 $0 $0 $0 Direct BillUnallocated$189,960 $158,822 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082020DepartmentsRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundNat Res Protection (Utilities)FD705 Whale Rock Fund $0 $509 $0 $0 $23,404 $0 $0 $41,100 $0 FD711 Hazardous Mat Task Force Fund $0 $59 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch $0 $0 $0 $0 $0 $0 $0 $0 $0 All Other $0 $0 $0 $0 $40,307 $0 $0 $0 $0 Subtotal$0 $0 $0 $0 $0 ($2,062,415)($692,079)$0 ($615,577)Direct Bill($2,375)Unallocated$2,062,415 $692,079 $617,952 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092020DepartmentsEng Dev Review (Utility)Total Plan AllocatedFD705 Whale Rock Fund $0 $183,529 FD711 Hazardous Mat Task Force Fund $0 $3,805 FD715 Boysen Ranch $0 $151 All Other $0 $359,775 Subtotal($13,027)$16,967,214 Direct Bill $13,027 $10,652 Unallocated $3,721,228 Total$0 $20,699,094 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 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 Department1011001 - City Administration 2.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 2.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 2.006 Economic DevelopmentDirect Allocation to Economic Development 2.007 Natural Resource Planning Direct Allocation to Natural Resources Planning1011501 - City Attorney 3.004 City AttorneyTotal Operating Expenditures by Department/Division1011021 - City Clerk 4.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 4.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1012000 - Finance 5.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 5.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 5.006 PurchasingOperating Services and Supply Expenditures by Fund/Department/Division 5.007 General FinanceTotal Operating Expenditures by Department/Division 5.008 Utility BillingDirect Allocation to Water (FD601) & Sewer (FD602) 5.009 Utility Billing CostsDirect Allocation to Water (FD601) & Sewer (FD602) 5.010 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 5.011 BudgetTotal Operating Expenditures by Department/Division1011101 - Network Services 6.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.005 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) 6.006 MDC SupportNumber of MDCs by Fund/Department/Division 6.007 Tablet SupportNumber of Tablets by Fund/Department/Division 6.008 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) 6.009 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022020DepartmentBasis of allocation 6.010 RadiosNumber of Assigned Radios by Fund/Department 6.011 TelemetryNumber of Controllers by Fund/Div/Dept 6.012 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 6.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 6.014 TelephonesNumber of Telephones by Fund/Department 6.015 South HillsNumber of Radio Repeaters by Fund/Department/Division 6.016 TassajaraNumber of Radio Repeaters by Fund/Department/Division 6.017 Direct Dept Exp1011103 - Information Services 7.004 Information ServicesEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.005 Enterprise Apps1012006 - Finance Support Services 8.004 General Support Services Total Operating Expenditures by Department/Division 8.005 ParkingParking Fee Charged by Department1013001 - Human Resources 9.004 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 10.004 Risk ManagementDirect Allocation to the Insurance ISF Fund 8021013003 - Wellness Program 11.004 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 12.004 Deputy Director/City Engineer Hours Supervised by Department/Division 12.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 12.006 Development ReviewDirect Allocation to Development Review 12.007 UtilitiesAnalysis of Time Worked1015005 - Facilities Maintenance 13.004 Utilities/Janitorial - City Hall Square Feet by Department 13.005 Utilities - 919 Palm Street Square Feet by Department 13.006 Janitorial - 919 Palm Street Square Feet by Department 13.007 Utilities - Corp YardSquare Feet by Department IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032020DepartmentBasis of allocation 13.008 Janitorial - Corp YardSquare Feet by Department 13.009 Utilities - OtherSquare Feet by Department 13.010 Janitorial - OtherSquare Feet by Department 13.011 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 13.012 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 13.013 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 13.014 Building MaintenanceMaintenance Square Footage by Fund/Department1015008 - Fleet 14.004 FleetCount of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 15.004 Project EngineeringNumber of Project Hours by Fund1015010 - Transportation/Plan Engineering 16.004 ParkingDirect Allocation to Fund 611 Parking 16.005 TransitDirect Allocation to Fund 621 Transit 16.006 Development ReviewDirect Allocation to Development Review 16.007 Long Range PlanDirect Allocation to Long Range Plan8020000 - Insurance ISF Fund 17.004 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) 17.005 Workers Comp Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 17.006 Liability Claims 17.007 General Fund Liab Claims1011050 - Natural Resources Protection (Utility Services) 18.004 Program SupportAgreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services) 19.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development Review City of San Luis Obispo, CA 2 CFR 200 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 27Schedule 1.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 6.686 % $2,740 $2,740 $2,740 City Council 2,502 17.834 % $7,310 $7,310 $7,310 Cultural Activities 110 0.784 % $321 $321 $321 Economic Development 100 0.713 % $292 $292 $292 Natural Resource Protection 214 1.525 % $625 $625 $625 City Attorney 550 3.920 % $1,607 $1,607 $1,607 City Clerk 906 6.458 % $2,647 $2,647 $2,647 Finance 3,537 25.212 % $10,333 $10,333 $10,333 Network Services 2,484 17.706 % $7,257 $7,257 $7,257 Human Resources 1,000 7.128 % $2,922 $2,922 $2,922 Insurance ISF Fund 135 0.962 % $394 $394 $394 Facilities Maintenance 1,472 10.493 % $4,300 $4,300 $4,300 FD208 Tourism Bid Fund 81 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 28Schedule 1.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $15,463 $15,463 $15,463 Development Review 1,436 7.971 % $6,168 $6,168 $6,168 Long Range Planning 820 4.552 % $3,522 $3,522 $3,522 Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793 Public Works Administration 4,620 25.645 % $19,844 $19,844 $19,844 Transportation/Plan Engineering 100 0.555 % $430 $430 $430 Information Services 1,119 6.211 % $4,806 $4,806 $4,806 FD621Transit Fund 120 0.666 % $515 $515 $515 CIP Project Engineering 3,920 21.761 % $16,839 $16,839 $16,839 Total18,015 100.000 %$77,380 $77,380 $77,380 (A) Alloc basis:Total Square Footage Occupied By DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 29Schedule 1.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $3,832 $3,832 $3,832 Urban Forest Services 120 4.286 % $590 $590 $590 Streets Maintenance 900 32.143 % $4,422 $4,422 $4,422 Fleet 100 3.571 % $491 $491 $491 FD601 Water Fund 450 16.071 % $2,211 $2,211 $2,211 FD602 Sewer Fund 450 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 30Schedule 1.0072020TotalCity Hall919 PalmCorporation YardCity 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 City Council$7,310 $7,310 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 2.01 CITY ADMINISTRATION NATURE AND EXTENT OF SERVICE The City 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, Natural Resources, 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationCosts to be allocatedDetail page 32Schedule 2.00220201st 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 1011501 - City Attorney$12,532 $12,532 1011021 - City Clerk$101,392 $101,392 1012000 - Finance $26,989 $26,989 1011101 - Network Services$44,450 $44,450 1011103 - Information Services$68,264 $68,264 1012006 - Finance Support Services$2,731 $2,731 1013001 - Human Resources$13,311 $13,311 1013003 - Wellness Program$119 $119 1015005 - Facilities Maintenance$13,106 $13,106 1015008 - Fleet$3,689 $3,689 8020000 - Insurance ISF Fund$43,949 $43,949 Total allocated additions:$2,740 $330,532 $333,272 $333,272 Total to be allocated$951,971 $330,532 $1,282,503 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 33Schedule 2.0032020TotalGeneral & 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 $2,740 $2,740 Functional Cost$951,971 $107,155 $692,939 $47,461 $75,939 $28,477 Reallocate Admin ($107,155) $87,891 $6,020 $9,632 $3,612 Allocable Costs$951,971 $780,830 $53,481 $85,571 $32,089 1st Allocation$951,971 $780,830 $53,481 $85,571 $32,089 Additions: 2ndOther $330,532 $330,532 Functional Cost$330,532 $330,532 Reallocate Admin ($330,532) $271,111 $18,569 $29,711 $11,141 Allocable Costs$330,532 $271,111 $18,569 $29,711 $11,141 2nd Allocation$330,532 $271,111 $18,569 $29,711 $11,141 Total allocated$1,282,503 $1,051,941 $72,050 $115,282 $43,230 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 34Schedule 2.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 157,339 0.178 % $1,389 $1,389 $482 $1,871 Cultural Activities 332,351 0.376 % $2,935 $2,935 $1,019 $3,954 Economic Development 269,768 0.305 % $2,382 $2,382 $827 $3,209 Natural Resource Protection 617,952 0.699 % $5,457 $5,457 $1,895 $7,352 Community Promotion 393,509 0.445 % $3,475 $3,475 $1,207 $4,682 City Attorney 1,000,636 1.132 % $8,836 $8,836 $3,068 $11,904 City Clerk 566,644 0.641 % $5,004 $5,004 $1,737 $6,741 Finance 1,779,620 2.013 % $15,715 $15,715 $5,456 $21,171 Network Services 2,992,351 3.384 % $26,424 $26,424 $9,175 $35,599 Finance Support Services 153,927 0.174 % $1,359 $1,359 $472 $1,831 Human Resources 1,217,672 1.377 % $10,753 $10,753 $3,733 $14,486 Insurance ISF Fund 4,808,289 5.438 % $42,460 $42,460 $14,743 $57,203 Wellness Program 3,114 0.004 % $27 $27 $10 $37 Community Development Admin 867,164 0.981 % $7,658 $7,658 $2,659 $10,317 Commissions & Committees 15,513 0.018 % $137 $137 $48 $185 Development Review 1,053,548 1.191 % $9,304 $9,304 $3,230 $12,534 Long Range Planning 114,993 0.130 % $1,015 $1,015 $353 $1,368 Building and Safety 2,269,498 2.567 % $20,041 $20,041 $6,958 $26,999 Public Works Administration 945,448 1.069 % $8,349 $8,349 $2,899 $11,248 Parks Maintenance 2,587,151 2.926 % $22,846 $22,846 $7,932 $30,778 Swim Center Maintenance 504,654 0.571 % $4,456 $4,456 $1,547 $6,003 Urban Forest Services 830,659 0.939 % $7,335 $7,335 $2,547 $9,882 Facilities Maintenance 1,152,577 1.303 % $10,178 $10,178 $3,534 $13,712 Streets Maintenance 1,143,992 1.294 % $10,102 $10,102 $3,508 $13,610 Stormwater and Flood Control 793,352 0.897 % $7,006 $7,006 $2,432 $9,438 Traffic Signals & Lighting 519,399 0.587 % $4,587 $4,587 $1,593 $6,180 Fleet 1,077,423 1.218 % $9,514 $9,514 $3,303 $12,817 Transportation/Plan Engineering 896,195 1.014 % $7,914 $7,914 $2,748 $10,662 Recreation Administration 780,489 0.883 % $6,892 $6,892 $2,393 $9,285 Recreation Facilities 190,312 0.215 % $1,681 $1,681 $584 $2,265 Youth Services 853,586 0.965 % $7,538 $7,538 $2,617 $10,155 Ranger Program 496,081 0.561 % $4,381 $4,381 $1,521 $5,902 Aquatics 402,346 0.455 % $3,553 $3,553 $1,234 $4,787 Police Administration 1,997,594 2.259 % $17,640 $17,640 $6,125 $23,765 Patrol 9,337,298 10.560 % $82,454 $82,454 $28,629 $111,083 Investigations 2,786,997 3.152 % $24,611 $24,611 $8,545 $33,156 Neighborhood Services 229,238 0.259 % $2,024 $2,024 $703 $2,727 Traffic Safety 796,078 0.900 % $7,030 $7,030 $2,441 $9,471 Fire Administration 936,461 1.059 % $8,270 $8,270 $2,871 $11,141 Emergency Response 10,175,128 11.507 % $89,853 $89,853 $31,198 $121,051 Hazard Prevention 885,601 1.002 % $7,820 $7,820 $2,715 $10,535 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 35Schedule 2.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 73,793 0.083 % $652 $652 $226 $878 Fire Station 30,106 0.034 % $266 $266 $92 $358 Disaster Assistance 62,052 0.070 % $548 $548 $190 $738 FD202 Downtown Bid Fund 272,165 0.308 % $2,403 $2,403 $834 $3,237 FD601 Water Fund 6,361,662 7.195 % $56,178 $56,178 $19,505 $75,683 FD611 Parking Fund 2,489,100 2.815 % $21,980 $21,980 $7,632 $29,612 FD602 Sewer Fund 7,522,181 8.507 % $66,426 $66,426 $23,064 $89,490 Golf Course 595,060 0.673 % $5,255 $5,255 $1,824 $7,079 FD705 Whale Rock Fund 887,145 1.003 % $7,834 $7,834 $2,720 $10,554 Information Services 1,031,587 1.167 % $9,110 $9,110 $3,163 $12,273 FD208 Tourism Bid Fund 1,383,208 1.564 % $12,215 $12,215 $4,241 $16,456 FD621Transit Fund 909,464 1.029 % $8,031 $8,031 $2,788 $10,819 FD206 Law Enforcement Grant Fund 42,648 0.048 % $377 $377 $131 $508 Fire Apparatus Service 379,185 0.429 % $3,348 $3,348 $1,163 $4,511 Police Support Services 2,484,815 2.810 % $21,943 $21,943 $7,619 $29,562 Community Services 474,519 0.537 % $4,190 $4,190 $1,455 $5,645 FD711 Hazardous Mat Task Force Fund 44,601 0.050 % $394 $394 $137 $531 Finance Non Departmental 167,004 0.189 % $1,475 $1,475 $512 $1,987 Development Services 1,003,441 1.135 % $8,861 $8,861 $3,077 $11,938 Human Relations 353,546 0.400 % $3,122 $3,122 $1,084 $4,206 CIP Project Engineering 2,205,278 2.494 % $19,474 $19,474 $6,762 $26,236 Jack House 7,238 0.008 % $64 $64 $22 $86 FD401 Capital Outlay Engineering 2,080 0.002 % $18 $18 $6 $24 FD505 Affordable Housing Fund 330,000 0.373 % $2,914 $2,914 $1,012 $3,926 Community Services Group 9,593 0.011 % $85 $85 $29 $114 Risk Management 5,402 0.006 % $48 $48 $17 $65 Water Administration/Engineering 3,180 0.004 % $28 $28 $10 $38 Solid Waste Recycling 87,156 0.099 % $770 $770 $267 $1,037 FD402 Fleet Replace 207 $2 $2 $1 $3 FD504 LOVR Impace Fee 270,094 0.305 % $2,385 $2,385 $828 $3,213 FD715 Boysen Ranch 3,341 0.004 % $29 $29 $9 $38 Total88,422,798 100.000 %$780,830 $780,830 $271,111 $1,051,941 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 36Schedule 2.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $26,741 $26,741 $9,285 $36,026 Information Services 50 50.000 % $26,740 $26,740 $9,284 $36,024 Total100 100.000 %$53,481 $53,481 $18,569 $72,050 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 37Schedule 2.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $85,571 $85,571 $29,711 $115,282 Total100 100.000 %$85,571 $85,571 $29,711 $115,282 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 38Schedule 2.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $32,089 $32,089 $11,141 $43,230 Total100 100.000 %$32,089 $32,089 $11,141 $43,230 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 39Schedule 2.0082020TotalCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Attorney $11,904 $11,904 City Clerk $6,741 $6,741 Finance $21,171 $21,171 Network Services $71,625 $35,599 $36,026 Information Services $48,297 $12,273 $36,024 Finance Support Services $1,831 $1,831 Human Resources $14,486 $14,486 Risk Management $65 $65 Wellness Program $37 $37 Public Works Administration $11,248 $11,248 Facilities Maintenance $13,712 $13,712 Fleet $12,817 $12,817 CIP Project Engineering $26,236 $26,236 Transportation/Plan Engineering $10,662 $10,662 Insurance ISF Fund $57,203 $57,203 City Council $1,871 $1,871 Cultural Activities $3,954 $3,954 Economic Development $118,491 $3,209 $115,282 Natural Resource Protection $50,582 $7,352 $43,230 Community Promotion $4,682 $4,682 Community Services Group $114 $114 Finance Non Departmental $1,987 $1,987 Community Development Admin $10,317 $10,317 Commissions & Committees $185 $185 Development Review $12,534 $12,534 Long Range Planning $1,368 $1,368 Development Services $11,938 $11,938 Building and Safety $26,999 $26,999 Human Relations $4,206 $4,206 Parks Maintenance $30,778 $30,778 Swim Center Maintenance $6,003 $6,003 Urban Forest Services $9,882 $9,882 Streets Maintenance $13,610 $13,610 Traffic Signals & Lighting $6,180 $6,180 Stormwater and Flood Control $9,438 $9,438 Water Administration/Engineering $38 $38 Solid Waste Recycling $1,037 $1,037 Recreation Administration $9,285 $9,285 Recreation Facilities $2,265 $2,265 Youth Services $10,155 $10,155 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 40Schedule 2.0082020TotalCitywide AdministrationNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCommunity Services $5,645 $5,645 Ranger Program $5,902 $5,902 Aquatics $4,787 $4,787 Golf Course $7,079 $7,079 Jack House $86 $86 Police Administration $23,765 $23,765 Patrol $111,083 $111,083 Investigations $33,156 $33,156 Police Support Services $29,562 $29,562 Neighborhood Services $2,727 $2,727 Traffic Safety $9,471 $9,471 Fire Administration $11,141 $11,141 Emergency Response $121,051 $121,051 Hazard Prevention $10,535 $10,535 Training Services $878 $878 Fire Apparatus Service $4,511 $4,511 Fire Station $358 $358 Disaster Assistance $738 $738 FD202 Downtown Bid Fund $3,237 $3,237 FD206 Law Enforcement Grant Fund $508 $508 FD208 Tourism Bid Fund $16,456 $16,456 FD401 Capital Outlay Engineering $24 $24 FD402 Fleet Replace $3 $3 FD504 LOVR Impace Fee $3,213 $3,213 FD505 Affordable Housing Fund $3,926 $3,926 FD601 Water Fund $75,683 $75,683 FD602 Sewer Fund $89,490 $89,490 FD611 Parking Fund $29,612 $29,612 FD621Transit Fund $10,819 $10,819 FD705 Whale Rock Fund $10,554 $10,554 FD711 Hazardous Mat Task Force Fund $531 $531 FD715 Boysen Ranch $38 $38 Total$1,282,503 $1,051,941 $72,050 $115,282 $43,230 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 3.01 CITY ATTORNEY NATURE AND EXTENT OF SERVICE The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation and ensures that violators of the City laws are prosecuted. Program goals include: minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions Costs are allocated as follows: City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyCosts to be allocatedDetail page 42Schedule 3.00220201st 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 1011001 - City Administration $8,836 $3,068 $11,904 1011021 - City Clerk$24,362 $24,362 1012000 - Finance $14,639 $14,639 1011101 - Network Services$21,155 $21,155 1011103 - Information Services$15,017 $15,017 1012006 - Finance Support Services$1,303 $1,303 1013001 - Human Resources$9,983 $9,983 1013003 - Wellness Program$34 $34 1015005 - Facilities Maintenance$7,685 $7,685 8020000 - Insurance ISF Fund$33,051 $33,051 Total allocated additions:$10,443 $130,297 $140,740 $140,740 Total to be allocated$877,362 $130,297 $1,007,659 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 43Schedule 3.0032020TotalGeneral & 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$10,443 $10,443 Functional Cost$877,362 $10,443 $866,919 Reallocate Admin($10,443) $10,443 Allocable Costs$877,362 $877,362 1st Allocation$877,362 $877,362 Additions: 2ndOther$130,297 $130,297 Functional Cost$130,297 $130,297 Reallocate Admin($130,297) $130,297 Allocable Costs$130,297 $130,297 2nd Allocation$130,297 $130,297 Total allocated$1,007,659 $1,007,659 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 44Schedule 3.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 157,339 0.177 % $1,556 $1,556 $235 $1,791 Cultural Activities 332,351 0.375 % $3,288 $3,288 $495 $3,783 Economic Development 269,768 0.304 % $2,669 $2,669 $402 $3,071 Natural Resource Protection 617,952 0.697 % $6,113 $6,113 $921 $7,034 Community Promotion 393,509 0.444 % $3,893 $3,893 $586 $4,479 City Clerk 566,644 0.639 % $5,606 $5,606 $845 $6,451 Finance 1,779,620 2.007 % $17,605 $17,605 $2,652 $20,257 Network Services 2,992,351 3.374 % $29,602 $29,602 $4,460 $34,062 Finance Support Services 153,927 0.174 % $1,523 $1,523 $229 $1,752 Human Resources 1,217,672 1.373 % $12,046 $12,046 $1,815 $13,861 Insurance ISF Fund 4,808,289 5.422 % $47,566 $47,566 $7,166 $54,732 Wellness Program 3,114 0.004 % $31 $31 $5 $36 Community Development Admin 867,164 0.978 % $8,578 $8,578 $1,292 $9,870 Commissions & Committees 15,513 0.017 % $153 $153 $23 $176 Development Review 1,053,548 1.188 % $10,422 $10,422 $1,570 $11,992 Long Range Planning 114,993 0.130 % $1,138 $1,138 $171 $1,309 Building and Safety 2,269,498 2.559 % $22,451 $22,451 $3,383 $25,834 Public Works Administration 945,448 1.066 % $9,353 $9,353 $1,409 $10,762 Parks Maintenance 2,587,151 2.917 % $25,594 $25,594 $3,856 $29,450 Swim Center Maintenance 504,654 0.569 % $4,992 $4,992 $752 $5,744 Urban Forest Services 830,659 0.937 % $8,217 $8,217 $1,238 $9,455 Facilities Maintenance 1,152,577 1.300 % $11,402 $11,402 $1,718 $13,120 Streets Maintenance 1,143,992 1.290 % $11,317 $11,317 $1,705 $13,022 Stormwater and Flood Control 793,352 0.895 % $7,848 $7,848 $1,182 $9,030 Traffic Signals & Lighting 519,399 0.586 % $5,138 $5,138 $774 $5,912 Fleet 1,077,423 1.215 % $10,658 $10,658 $1,606 $12,264 City Administration 1,266,811 1.428 % $12,532 $12,532 $12,532 Transportation/Plan Engineering 896,195 1.010 % $8,866 $8,866 $1,336 $10,202 Recreation Administration 780,489 0.880 % $7,721 $7,721 $1,163 $8,884 Recreation Facilities 190,312 0.215 % $1,883 $1,883 $284 $2,167 Youth Services 853,586 0.962 % $8,444 $8,444 $1,272 $9,716 Ranger Program 496,081 0.559 % $4,908 $4,908 $739 $5,647 Aquatics 402,346 0.454 % $3,980 $3,980 $600 $4,580 Police Administration 1,997,594 2.252 % $19,761 $19,761 $2,977 $22,738 Patrol 9,337,298 10.528 % $92,370 $92,370 $13,917 $106,287 Investigations 2,786,997 3.142 % $27,571 $27,571 $4,154 $31,725 Neighborhood Services 229,238 0.258 % $2,268 $2,268 $342 $2,610 Traffic Safety 796,078 0.898 % $7,875 $7,875 $1,187 $9,062 Fire Administration 936,461 1.056 % $9,264 $9,264 $1,396 $10,660 Emergency Response 10,175,128 11.473 % $100,658 $100,658 $15,165 $115,823 Hazard Prevention 885,601 0.999 % $8,761 $8,761 $1,320 $10,081 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 45Schedule 3.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 73,793 0.083 % $730 $730 $110 $840 Fire Station 30,106 0.034 % $298 $298 $45 $343 Disaster Assistance 62,052 0.070 % $614 $614 $92 $706 FD202 Downtown Bid Fund 272,165 0.307 % $2,692 $2,692 $406 $3,098 FD601 Water Fund 6,361,662 7.173 % $62,933 $62,933 $9,482 $72,415 FD611 Parking Fund 2,489,100 2.807 % $24,624 $24,624 $3,710 $28,334 FD602 Sewer Fund 7,522,181 8.482 % $74,414 $74,414 $11,211 $85,625 Golf Course 595,060 0.671 % $5,887 $5,887 $887 $6,774 FD705 Whale Rock Fund 887,145 1.000 % $8,776 $8,776 $1,322 $10,098 Information Services 1,031,587 1.163 % $10,205 $10,205 $1,538 $11,743 FD208 Tourism Bid Fund 1,383,208 1.560 % $13,683 $13,683 $2,062 $15,745 FD621Transit Fund 909,464 1.025 % $8,997 $8,997 $1,355 $10,352 FD206 Law Enforcement Grant Fund 42,648 0.048 % $422 $422 $64 $486 Fire Apparatus Service 379,185 0.428 % $3,751 $3,751 $565 $4,316 Police Support Services 2,484,815 2.802 % $24,581 $24,581 $3,703 $28,284 Community Services 474,519 0.535 % $4,694 $4,694 $707 $5,401 FD711 Hazardous Mat Task Force Fund 44,601 0.050 % $441 $441 $66 $507 Finance Non Departmental 167,004 0.188 % $1,652 $1,652 $249 $1,901 Development Services 1,003,441 1.131 % $9,927 $9,927 $1,496 $11,423 Human Relations 353,546 0.399 % $3,497 $3,497 $527 $4,024 CIP Project Engineering 2,205,278 2.487 % $21,816 $21,816 $3,287 $25,103 Jack House 7,238 0.008 % $72 $72 $11 $83 FD401 Capital Outlay Engineering 2,080 0.002 % $21 $21 $3 $24 FD505 Affordable Housing Fund 330,000 0.372 % $3,265 $3,265 $492 $3,757 Community Services Group 9,593 0.011 % $95 $95 $14 $109 Risk Management 5,402 0.006 % $53 $53 $8 $61 Water Administration/Engineering 3,180 0.004 % $31 $31 $5 $36 Solid Waste Recycling 87,156 0.098 % $862 $862 $130 $992 FD402 Fleet Replace 207 $2 $2 $2 FD504 LOVR Impace Fee 270,094 0.305 % $2,672 $2,672 $403 $3,075 FD715 Boysen Ranch 3,341 $34 $34 $5 $39 Total88,688,973 100.000 %$877,362 $877,362 $130,297 $1,007,659 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 46Schedule 3.0052020TotalCity AttorneyCity Administration$12,532 $12,532 City Clerk$6,451 $6,451 Finance $20,257 $20,257 Network Services$34,062 $34,062 Information Services$11,743 $11,743 Finance Support Services$1,752 $1,752 Human Resources$13,861 $13,861 Risk Management$61 $61 Wellness Program$36 $36 Public Works Administration$10,762 $10,762 Facilities Maintenance$13,120 $13,120 Fleet$12,264 $12,264 CIP Project Engineering$25,103 $25,103 Transportation/Plan Engineering$10,202 $10,202 Insurance ISF Fund$54,732 $54,732 City Council$1,791 $1,791 Cultural Activities$3,783 $3,783 Economic Development$3,071 $3,071 Natural Resource Protection$7,034 $7,034 Community Promotion$4,479 $4,479 Community Services Group$109 $109 Finance Non Departmental$1,901 $1,901 Community Development Admin$9,870 $9,870 Commissions & Committees$176 $176 Development Review$11,992 $11,992 Long Range Planning$1,309 $1,309 Development Services $11,423 $11,423 Building and Safety$25,834 $25,834 Human Relations$4,024 $4,024 Parks Maintenance$29,450 $29,450 Swim Center Maintenance$5,744 $5,744 Urban Forest Services$9,455 $9,455 Streets Maintenance$13,022 $13,022 Traffic Signals & Lighting$5,912 $5,912 Stormwater and Flood Control$9,030 $9,030 Water Administration/Engineering$36 $36 Solid Waste Recycling$992 $992 Recreation Administration$8,884 $8,884 Recreation Facilities$2,167 $2,167 Youth Services$9,716 $9,716 Community Services$5,401 $5,401 Ranger Program$5,647 $5,647 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 47Schedule 3.0052020TotalCity AttorneyAquatics$4,580 $4,580 Golf Course $6,774 $6,774 Jack House$83 $83 Police Administration$22,738 $22,738 Patrol$106,287 $106,287 Investigations$31,725 $31,725 Police Support Services$28,284 $28,284 Neighborhood Services$2,610 $2,610 Traffic Safety$9,062 $9,062 Fire Administration$10,660 $10,660 Emergency Response$115,823 $115,823 Hazard Prevention$10,081 $10,081 Training Services$840 $840 Fire Apparatus Service$4,316 $4,316 Fire Station$343 $343 Disaster Assistance$706 $706 FD202 Downtown Bid Fund$3,098 $3,098 FD206 Law Enforcement Grant Fund$486 $486 FD208 Tourism Bid Fund$15,745 $15,745 FD401 Capital Outlay Engineering$24 $24 FD402 Fleet Replace$2 $2 FD504 LOVR Impace Fee$3,075 $3,075 FD505 Affordable Housing Fund$3,757 $3,757 FD601 Water Fund$72,415 $72,415 FD602 Sewer Fund$85,625 $85,625 FD611 Parking Fund$28,334 $28,334 FD621Transit Fund$10,352 $10,352 FD705 Whale Rock Fund$10,098 $10,098 FD711 Hazardous Mat Task Force Fund$507 $507 FD715 Boysen Ranch$39 $39 Total$1,007,659 $1,007,659 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 4.01 CITY CLERK NATURE AND EXTENT OF SERVICE The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies. The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests. Costs are allocated as follows: City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division. Public Counter/Main City Phone Number – These costs are associated with all non-direct phone calls and in person inquires that need to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division. General Government - These costs are related to general government duties such as elections. These costs are unallowable as they are not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, general government costs are identified but not allocated. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkCosts to be allocatedDetail page 49Schedule 4.00220201st 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 1011001 - City Administration $5,004 $1,737 $6,741 1011501 - City Attorney $5,606 $845 $6,451 1012000 - Finance $12,763 $12,763 1011101 - Network Services$28,394 $28,394 1011103 - Information Services$5,417 $5,417 1012006 - Finance Support Services$738 $738 1013001 - Human Resources$16,638 $16,638 1013003 - Wellness Program$40 $40 1015005 - Facilities Maintenance$12,659 $12,659 8020000 - Insurance ISF Fund$53,135 $53,135 Total allocated additions:$13,257 $132,366 $145,623 $145,623 Total to be allocated$579,901 $132,366 $712,267 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 50Schedule 4.0032020TotalGeneral & 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 $13,257 $13,257 Functional Cost$579,901 $76,900 $234,107 $134,745 $134,149 Reallocate Admin($76,900) $35,791 $20,600 $20,509 Allocable Costs$579,901 $269,898 $155,345 $154,658 Unallocated ($154,658)($154,658)1st Allocation$425,243 $269,898 $155,345 Additions: 2ndOther $132,366 $132,366 Functional Cost$132,366 $132,366 Reallocate Admin($132,366) $61,606 $35,458 $35,302 Allocable Costs$132,366 $61,606 $35,458 $35,302 Unallocated ($35,302)($35,302)2nd Allocation$97,064 $61,606 $35,458 Total allocated$522,307 $331,504 $190,803 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 51Schedule 4.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 10 3.521 % $9,503 $9,503 $3,875 $13,378 Fire Administration 7 2.465 % $6,652 $6,652 $2,712 $9,364 FD601 Water Fund 13 4.577 % $12,354 $12,354 $5,037 $17,391 FD602 Sewer Fund 7 2.465 % $6,652 $6,652 $2,712 $9,364 Recreation Administration 7 2.465 % $6,652 $6,652 $2,712 $9,364 City Administration 101 35.563 % $95,985 $95,985 $95,985 Public Works Administration 33 11.620 % $31,361 $31,361 $12,786 $44,147 City Attorney 24 8.451 % $22,808 $22,808 $22,808 Human Resources 8 2.817 % $7,603 $7,603 $3,100 $10,703 Finance 11 3.873 % $10,454 $10,454 $4,262 $14,716 Community Development Admin 54 19.014 % $51,319 $51,319 $20,923 $72,242 FD611 Parking Fund 3 1.056 % $2,851 $2,851 $1,162 $4,013 FD621Transit Fund 6 2.113 % $5,704 $5,704 $2,325 $8,029 Total284 100.000 %$269,898 $269,898 $61,606 $331,504 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating program IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 52Schedule 4.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.196 % $1,859 $1,859 $444 $2,303 Fire Administration 425 0.925 % $1,436 $1,436 $343 $1,779 Stormwater and Flood Control 715 1.555 % $2,416 $2,416 $577 $2,993 Recreation Administration 600 1.305 % $2,028 $2,028 $485 $2,513 Facilities Maintenance 500 1.088 % $1,690 $1,690 $404 $2,094 Long Range Planning 400 0.870 % $1,352 $1,352 $323 $1,675 Building and Safety 1,553 3.378 % $5,248 $5,248 $1,254 $6,502 Development Review 1,390 3.024 % $4,697 $4,697 $1,122 $5,819 Economic Development 100 0.218 % $338 $338 $81 $419 Natural Resource Protection 200 0.435 % $676 $676 $162 $838 Public Works Administration 700 1.523 % $2,365 $2,365 $565 $2,930 Transportation/Plan Engineering 700 1.523 % $2,365 $2,365 $565 $2,930 City Administration 1,600 3.481 % $5,407 $5,407 $5,407 City Attorney 460 1.001 % $1,554 $1,554 $1,554 Human Resources 775 1.686 % $2,619 $2,619 $626 $3,245 Finance 1,550 3.372 % $5,238 $5,238 $1,252 $6,490 Network Services 500 1.088 % $1,690 $1,690 $404 $2,094 Recreation Facilities 436 0.948 % $1,473 $1,473 $352 $1,825 Fleet 450 0.979 % $1,521 $1,521 $363 $1,884 Information Services 400 0.870 % $1,352 $1,352 $323 $1,675 Community Promotion 25 0.054 % $84 $84 $20 $104 Community Development Admin 645 1.403 % $2,180 $2,180 $521 $2,701 Parks Maintenance 1,510 3.285 % $5,103 $5,103 $1,219 $6,322 Swim Center Maintenance 200 0.435 % $676 $676 $162 $838 Urban Forest Services 450 0.979 % $1,521 $1,521 $363 $1,884 Streets Maintenance 1,065 2.317 % $3,599 $3,599 $860 $4,459 Traffic Signals & Lighting 200 0.435 % $676 $676 $162 $838 Youth Services 1,978 4.303 % $6,684 $6,684 $1,597 $8,281 Community Services 306 0.666 % $1,034 $1,034 $247 $1,281 Ranger Program 775 1.686 % $2,619 $2,619 $626 $3,245 Patrol 4,300 9.354 % $14,531 $14,531 $3,472 $18,003 Investigations 1,200 2.610 % $4,055 $4,055 $969 $5,024 Police Support Services 2,096 4.559 % $7,083 $7,083 $1,693 $8,776 Neighborhood Services 319 0.694 % $1,078 $1,078 $258 $1,336 Traffic Safety 400 0.870 % $1,352 $1,352 $323 $1,675 Emergency Response 4,675 10.170 % $15,798 $15,798 $3,775 $19,573 FD601 Water Fund 3,351 7.290 % $11,324 $11,324 $2,706 $14,030 FD602 Sewer Fund 3,503 7.620 % $11,838 $11,838 $2,829 $14,667 FD621Transit Fund 400 0.870 % $1,352 $1,352 $323 $1,675 FD705 Whale Rock Fund 400 0.870 % $1,352 $1,352 $323 $1,675 FD208 Tourism Bid Fund 175 0.381 % $591 $591 $141 $732 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 53Schedule 4.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 686 1.492 % $2,318 $2,318 $554 $2,872 Aquatics 957 2.082 % $3,234 $3,234 $773 $4,007 FD611 Parking Fund 1,100 2.393 % $3,717 $3,717 $888 $4,605 Fire Apparatus Service 200 0.435 % $676 $676 $162 $838 Commissions & Committees 100 0.218 % $338 $338 $81 $419 FD205 CDBG Fund 100 0.218 % $338 $338 $81 $419 Hazard Prevention 800 1.740 % $2,703 $2,703 $646 $3,349 FD711 Hazardous Mat Task Force Fund 50 0.106 % $167 $167 $39 $206 Total45,970 100.000 %$155,345 $155,345 $35,458 $190,803 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 54Schedule 4.0062020TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Administration$101,392 $95,985 $5,407 City Attorney$24,362 $22,808 $1,554 Finance $21,206 $14,716 $6,490 Network Services$2,094 $2,094 Information Services$1,675 $1,675 Human Resources$13,948 $10,703 $3,245 Public Works Administration$47,077 $44,147 $2,930 Facilities Maintenance$2,094 $2,094 Fleet$1,884 $1,884 Transportation/Plan Engineering$2,930 $2,930 Economic Development$419 $419 Natural Resource Protection$838 $838 Community Promotion$104 $104 Community Development Admin$74,943 $72,242 $2,701 Commissions & Committees$419 $419 Development Review$5,819 $5,819 Long Range Planning$1,675 $1,675 Building and Safety$6,502 $6,502 Parks Maintenance$6,322 $6,322 Swim Center Maintenance$838 $838 Urban Forest Services$1,884 $1,884 Streets Maintenance$4,459 $4,459 Traffic Signals & Lighting$838 $838 Stormwater and Flood Control$2,993 $2,993 Recreation Administration$11,877 $9,364 $2,513 Recreation Facilities$1,825 $1,825 Youth Services$8,281 $8,281 Community Services$1,281 $1,281 Ranger Program$3,245 $3,245 Aquatics$4,007 $4,007 Golf Course $2,872 $2,872 Police Administration$15,681 $13,378 $2,303 Patrol$18,003 $18,003 Investigations$5,024 $5,024 Police Support Services$8,776 $8,776 Neighborhood Services$1,336 $1,336 Traffic Safety$1,675 $1,675 Fire Administration$11,143 $9,364 $1,779 Emergency Response$19,573 $19,573 Hazard Prevention$3,349 $3,349 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 55Schedule 4.0062020TotalCity Clerk ServicesPublic Counter/Main City PhoneFire Apparatus Service$838 $838 FD205 CDBG Fund$419 $419 FD208 Tourism Bid Fund$732 $732 FD601 Water Fund$31,421 $17,391 $14,030 FD602 Sewer Fund$24,031 $9,364 $14,667 FD611 Parking Fund$8,618 $4,013 $4,605 FD621Transit Fund$9,704 $8,029 $1,675 FD705 Whale Rock Fund$1,675 $1,675 FD711 Hazardous Mat Task Force Fund $206 $206 Total$522,307 $331,504 $190,803 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 5.01 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 5.01 FINANCE NATURE AND EXTENT OF SERVICE CONTINUED Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division. Purchasing – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division. Utility Billing – These costs are associated with time spent on water and sewer utility billing activities. Costs are allocated 50% each to Fund 601 Water and Fund 602 Sewer. Utility Billing Costs– These costs are associated with water and sewer utility billing. Costs are allocated 50% each to Fund 601 Water and/or Fund 602 Sewer. Cashier – These costs are associated with revenue collections occurring at the front counter within the Finance Department. Costs are allocated based on the amount of time spent by staff on this function and the relative amounts of revenue collected for each activity. Costs associated with the collection of Business License, Transient Occupancy Tax and Tourism Assessment are not allocated. Budget – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Costs to be allocatedDetail page 57Schedule 5.00220201st 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 1011001 - City Administration $15,715 $5,456 $21,171 1011501 - City Attorney $17,605 $2,652 $20,257 1011021 - City Clerk $15,692 $5,514 $21,206 1012000 - Finance $2,826 $2,826 1011101 - Network Services$73,536 $73,536 1011103 - Information Services$13,000 $13,000 1012006 - Finance Support Services$4,481 $4,481 1013001 - Human Resources$39,932 $39,932 1013003 - Wellness Program$116 $116 1015005 - Facilities Maintenance$49,421 $49,421 8020000 - Insurance ISF Fund$128,267 $128,267 Total allocated additions:$59,345 $325,201 $384,546 $384,546 Total to be allocated$1,825,483 $325,201 $2,150,684 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 58Schedule 5.0032020TotalGeneral & 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 $59,345 $4,054 $4,757 $4,264 $5,951 $29,101 $972 $3,503 Functional Cost$1,825,483 $315,920 $112,898 $239,381 $245,920 $185,178 $378,464 $24,812 $14,925 $145,684 Reallocate Admin ($315,920) $23,711 $51,111 $52,643 $39,043 $76,106 $5,193 $3,251 $30,973 Allocable Costs$1,825,483 $136,609 $290,492 $298,563 $224,221 $454,570 $30,005 $18,176 $176,657 Unallocated ($136,609) ($136,609)1st Allocation$1,688,874 $290,492 $298,563 $224,221 $454,570 $30,005 $18,176 $176,657 Additions: 2ndFinance $2,826 $193 $227 $203 $283 $1,386 $46 $167 Other $322,375 $22,020 $25,838 $23,165 $32,330 $158,085 $5,282 $19,029 Functional Cost$325,201 $22,213 $26,065 $23,368 $32,613 $159,471 $5,328 $19,196 Allocable Costs$325,201 $22,213 $26,065 $23,368 $32,613 $159,471 $5,328 $19,196 Unallocated ($22,213) ($22,213)2nd Allocation$302,988 $26,065 $23,368 $32,613 $159,471 $5,328 $19,196 Total allocated$1,991,862 $316,557 $321,931 $256,834 $614,041 $35,333 $18,176 $195,853 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 59Schedule 5.0032020BudgetWages & 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 $6,743 Functional Cost$162,301 Reallocate Admin $33,889 Allocable Costs$196,190 Unallocated1st Allocation$196,190 Additions: 2ndFinance $321 Other $36,626 Functional Cost$36,947 Allocable Costs$36,947 Unallocated2nd Allocation$36,947 Total allocated$233,137 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 60Schedule 5.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,669 9.377 % $27,241 $27,241 $2,521 $29,762 FD611 Parking Fund 948 5.326 % $15,473 $15,473 $1,432 $16,905 FD602 Sewer Fund 2,451 13.771 % $40,004 $40,004 $3,702 $43,706 FD621Transit Fund 274 1.539 % $4,472 $4,472 $414 $4,886 FD705 Whale Rock Fund 181 1.017 % $2,954 $2,954 $273 $3,227 FD711 Hazardous Mat Task Force Fund 12 0.067 % $196 $196 $18 $214 City Council 17 0.096 % $277 $277 $26 $303 Economic Development 33 0.185 % $539 $539 $50 $589 Natural Resource Protection 89 0.500 % $1,453 $1,453 $134 $1,587 Community Promotion 82 0.461 % $1,338 $1,338 $124 $1,462 Finance Support Services 203 1.141 % $3,313 $3,313 $307 $3,620 Human Resources 210 1.180 % $3,428 $3,428 $317 $3,745 Insurance ISF Fund 73 0.410 % $1,191 $1,191 $110 $1,301 Wellness Program 15 0.084 % $245 $245 $23 $268 Community Development Admin 299 1.680 % $4,880 $4,880 $452 $5,332 Commissions & Committees 17 0.096 % $277 $277 $26 $303 Development Review 165 0.927 % $2,693 $2,693 $249 $2,942 Long Range Planning 12 0.067 % $196 $196 $18 $214 Building and Safety 169 0.950 % $2,758 $2,758 $255 $3,013 Public Works Administration 109 0.612 % $1,779 $1,779 $165 $1,944 Parks Maintenance 526 2.955 % $8,585 $8,585 $794 $9,379 Swim Center Maintenance 245 1.377 % $3,999 $3,999 $370 $4,369 Urban Forest Services 196 1.101 % $3,199 $3,199 $296 $3,495 Facilities Maintenance 1,406 7.900 % $22,948 $22,948 $2,124 $25,072 Streets Maintenance 342 1.922 % $5,582 $5,582 $517 $6,099 Stormwater and Flood Control 135 0.759 % $2,203 $2,203 $204 $2,407 Traffic Signals & Lighting 103 0.579 % $1,681 $1,681 $156 $1,837 Fleet 1,255 7.051 % $20,484 $20,484 $1,895 $22,379 City Administration 174 0.978 % $2,840 $2,840 $2,840 Transportation/Plan Engineering 59 0.331 % $963 $963 $89 $1,052 Recreation Administration 170 0.955 % $2,775 $2,775 $257 $3,032 Recreation Facilities 89 0.500 % $1,453 $1,453 $134 $1,587 Youth Services 625 3.512 % $10,201 $10,201 $944 $11,145 Community Services 190 1.068 % $3,101 $3,101 $287 $3,388 Ranger Program 61 0.343 % $996 $996 $92 $1,088 Aquatics 85 0.478 % $1,387 $1,387 $128 $1,515 Police Administration 834 4.686 % $13,612 $13,612 $1,260 $14,872 Patrol 99 0.556 % $1,616 $1,616 $150 $1,766 Investigations 38 0.214 % $620 $620 $57 $677 Police Support Services 84 0.472 % $1,371 $1,371 $127 $1,498 Neighborhood Services 18 0.101 % $294 $294 $27 $321 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 61Schedule 5.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 42 0.236 % $686 $686 $63 $749 Emergency Response 263 1.478 % $4,293 $4,293 $397 $4,690 Hazard Prevention 78 0.438 % $1,273 $1,273 $118 $1,391 Training Services 109 0.612 % $1,779 $1,779 $165 $1,944 Fire Station 58 0.326 % $947 $947 $88 $1,035 Disaster Assistance 68 0.382 % $1,110 $1,110 $103 $1,213 City Attorney 149 0.837 % $2,432 $2,432 $2,432 City Clerk 217 1.219 % $3,542 $3,542 $3,542 Network Services 514 2.888 % $8,389 $8,389 $776 $9,165 Information Services 35 0.197 % $571 $571 $53 $624 Golf Course 250 1.405 % $4,080 $4,080 $378 $4,458 Fire Administration 258 1.450 % $4,211 $4,211 $390 $4,601 Fire Apparatus Service 450 2.528 % $7,345 $7,345 $680 $8,025 FD208 Tourism Bid Fund 177 0.994 % $2,889 $2,889 $267 $3,156 FD205 CDBG Fund 1 0.006 % $16 $16 $2 $18 FD202 Downtown Bid Fund 13 0.073 % $212 $212 $20 $232 All Other 361 2.028 % $5,892 $5,892 $545 $6,437 Recruit Academy 14 0.079 % $229 $229 $21 $250 Tourism and Bid Promotion 2 0.011 % $33 $33 $3 $36 CIP Project Engineering 111 0.624 % $1,812 $1,812 $168 $1,980 Cultural Activities 2 0.011 % $33 $33 $3 $36 FD201 Local Sales Tax Fund 530 2.978 % $8,650 $8,650 $800 $9,450 FD401 Capital Outlay Engineering 241 1.354 % $3,934 $3,934 $364 $4,298 FD404 Major Facility Replacement Fund 15 0.084 % $245 $245 $23 $268 FD505 Affordable Housing Fund 1 0.006 % $16 $16 $2 $18 Development Services 15 0.084 % $245 $245 $23 $268 Human Relations 34 0.191 % $555 $555 $51 $606 Jack House 10 0.056 % $163 $163 $15 $178 Solid Waste Recycling 18 0.101 % $293 $293 $23 $316 Total17,798 100.000 %$290,492 $290,492 $26,065 $316,557 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 62Schedule 5.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.223 % $3,653 $3,653 $303 $3,956 Fire Administration 425 0.945 % $2,823 $2,823 $234 $3,057 Stormwater and Flood Control 715 1.590 % $4,749 $4,749 $394 $5,143 Recreation Administration 600 1.335 % $3,985 $3,985 $331 $4,316 Facilities Maintenance 500 1.112 % $3,321 $3,321 $276 $3,597 Long Range Planning 400 0.890 % $2,657 $2,657 $221 $2,878 Building and Safety 1,553 3.455 % $10,314 $10,314 $857 $11,171 Development Review 1,390 3.092 % $9,232 $9,232 $767 $9,999 Economic Development 100 0.222 % $664 $664 $55 $719 Natural Resource Protection 200 0.445 % $1,328 $1,328 $110 $1,438 Public Works Administration 700 1.557 % $4,649 $4,649 $386 $5,035 Transportation/Plan Engineering 700 1.557 % $4,649 $4,649 $386 $5,035 City Administration 1,600 3.559 % $10,626 $10,626 $10,626 City Attorney 460 1.023 % $3,055 $3,055 $3,055 City Clerk 535 1.190 % $3,553 $3,553 $3,553 Human Resources 775 1.724 % $5,147 $5,147 $428 $5,575 Network Services 500 1.112 % $3,321 $3,321 $276 $3,597 Recreation Facilities 436 0.970 % $2,896 $2,896 $241 $3,137 Fleet 450 1.001 % $2,989 $2,989 $248 $3,237 Information Services 400 0.890 % $2,657 $2,657 $221 $2,878 Community Promotion 25 0.056 % $166 $166 $14 $180 Community Development Admin 645 1.435 % $4,284 $4,284 $356 $4,640 Parks Maintenance 1,510 3.359 % $10,028 $10,028 $833 $10,861 Swim Center Maintenance 200 0.445 % $1,328 $1,328 $110 $1,438 Urban Forest Services 450 1.001 % $2,989 $2,989 $248 $3,237 Streets Maintenance 1,065 2.369 % $7,073 $7,073 $588 $7,661 Traffic Signals & Lighting 200 0.445 % $1,328 $1,328 $110 $1,438 Youth Services 1,978 4.400 % $13,137 $13,137 $1,091 $14,228 Community Services 306 0.681 % $2,032 $2,032 $169 $2,201 Ranger Program 775 1.724 % $5,147 $5,147 $428 $5,575 Patrol 4,300 9.565 % $28,558 $28,558 $2,372 $30,930 Investigations 1,200 2.669 % $7,970 $7,970 $662 $8,632 Police Support Services 2,096 4.662 % $13,920 $13,920 $1,156 $15,076 Neighborhood Services 319 0.710 % $2,119 $2,119 $176 $2,295 Traffic Safety 400 0.890 % $2,657 $2,657 $221 $2,878 Emergency Response 4,675 10.399 % $31,048 $31,048 $2,579 $33,627 FD601 Water Fund 3,351 7.454 % $22,255 $22,255 $1,849 $24,104 FD602 Sewer Fund 3,503 7.792 % $23,265 $23,265 $1,932 $25,197 FD621Transit Fund 400 0.890 % $2,657 $2,657 $221 $2,878 FD705 Whale Rock Fund 400 0.890 % $2,657 $2,657 $221 $2,878 FD208 Tourism Bid Fund 175 0.389 % $1,162 $1,162 $97 $1,259 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 63Schedule 5.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedGolf Course 686 1.526 % $4,556 $4,556 $378 $4,934 Aquatics 957 2.129 % $6,356 $6,356 $528 $6,884 FD611 Parking Fund 1,100 2.447 % $7,306 $7,306 $607 $7,913 Fire Apparatus Service 200 0.445 % $1,328 $1,328 $110 $1,438 Commissions & Committees 100 0.222 % $664 $664 $55 $719 FD205 CDBG Fund 100 0.222 % $664 $664 $55 $719 Hazard Prevention 800 1.780 % $5,313 $5,313 $441 $5,754 FD711 Hazardous Mat Task Force Fund 50 0.112 % $328 $328 $27 $355 Total44,955 100.000 %$298,563 $298,563 $23,368 $321,931 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofPurchasingDetail page 64Schedule 5.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 14,953 0.063 % $141 $141 $22 $163 Cultural Activities 332,351 1.400 % $3,140 $3,140 $478 $3,618 Economic Development 158,697 0.669 % $1,499 $1,499 $228 $1,727 Natural Resource Protection 159,510 0.672 % $1,507 $1,507 $230 $1,737 Community Promotion 356,303 1.501 % $3,366 $3,366 $513 $3,879 City Attorney 184,736 0.778 % $1,745 $1,745 $1,745 City Clerk 155,948 0.657 % $1,473 $1,473 $1,473 Finance 299,162 1.260 % $2,826 $2,826 $2,826 Network Services 1,959,039 8.254 % $18,507 $18,507 $2,820 $21,327 Information Services 73,065 0.308 % $690 $690 $105 $795 Finance Support Services 153,927 0.649 % $1,454 $1,454 $222 $1,676 Human Resources 295,048 1.243 % $2,787 $2,787 $425 $3,212 Insurance ISF Fund 2,196,462 9.254 % $20,750 $20,750 $3,162 $23,912 Wellness Program 3,114 0.013 % $29 $29 $4 $33 Community Development Admin 177,366 0.747 % $1,676 $1,676 $255 $1,931 Commissions & Committees 4,087 0.017 % $39 $39 $6 $45 Development Review 158,824 0.669 % $1,500 $1,500 $229 $1,729 Building and Safety 994,540 4.190 % $9,395 $9,395 $1,432 $10,827 Public Works Administration 49,426 0.208 % $467 $467 $71 $538 Parks Maintenance 1,386,231 5.841 % $13,096 $13,096 $1,995 $15,091 Swim Center Maintenance 271,891 1.146 % $2,569 $2,569 $391 $2,960 Urban Forest Services 293,406 1.236 % $2,772 $2,772 $422 $3,194 Facilities Maintenance 655,662 2.762 % $6,194 $6,194 $944 $7,138 Streets Maintenance 316,181 1.332 % $2,987 $2,987 $455 $3,442 Stormwater and Flood Control 206,757 0.871 % $1,953 $1,953 $298 $2,251 Traffic Signals & Lighting 294,783 1.242 % $2,785 $2,785 $424 $3,209 Fleet 625,930 2.637 % $5,913 $5,913 $901 $6,814 City Administration 438,875 1.849 % $4,146 $4,146 $4,146 Transportation/Plan Engineering 51,070 0.215 % $482 $482 $74 $556 Recreation Administration 98,747 0.416 % $933 $933 $142 $1,075 Recreation Facilities 10,706 0.045 % $101 $101 $15 $116 Youth Services 91,461 0.385 % $864 $864 $132 $996 Community Services 123,970 0.522 % $1,171 $1,171 $178 $1,349 Ranger Program 49,426 0.208 % $467 $467 $71 $538 Aquatics 54,001 0.228 % $510 $510 $78 $588 Golf Course 200,348 0.844 % $1,893 $1,893 $288 $2,181 Police Administration 682,437 2.875 % $6,447 $6,447 $982 $7,429 Patrol 163,999 0.691 % $1,549 $1,549 $236 $1,785 Investigations 29,871 0.126 % $282 $282 $43 $325 Police Support Services 142,055 0.599 % $1,342 $1,342 $204 $1,546 Neighborhood Services 37,349 0.157 % $353 $353 $54 $407 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofPurchasingDetail page 65Schedule 5.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 26,596 0.112 % $251 $251 $38 $289 Fire Administration 150,536 0.634 % $1,422 $1,422 $217 $1,639 Emergency Response 144,964 0.611 % $1,369 $1,369 $209 $1,578 Fire Apparatus Service 151,934 0.640 % $1,435 $1,435 $219 $1,654 Hazard Prevention 71,917 0.303 % $679 $679 $104 $783 Training Services 73,793 0.311 % $697 $697 $106 $803 Fire Station 30,106 0.127 % $284 $284 $43 $327 Disaster Assistance 62,052 0.261 % $586 $586 $89 $675 FD202 Downtown Bid Fund 272,165 1.147 % $2,571 $2,571 $392 $2,963 FD208 Tourism Bid Fund 1,182,082 4.980 % $11,167 $11,167 $1,702 $12,869 FD601 Water Fund 1,722,714 7.258 % $16,274 $16,274 $2,480 $18,754 FD611 Parking Fund 1,023,326 4.312 % $9,667 $9,667 $1,473 $11,140 FD602 Sewer Fund 2,652,218 11.174 % $25,055 $25,055 $3,818 $28,873 FD621Transit Fund 551,747 2.325 % $5,212 $5,212 $794 $6,006 FD705 Whale Rock Fund 337,028 1.420 % $3,184 $3,184 $485 $3,669 FD711 Hazardous Mat Task Force Fund 31,384 0.132 % $296 $296 $45 $341 Finance Non Departmental 161,316 0.680 % $1,524 $1,524 $232 $1,756 Long Range Planning 68,722 0.290 % $649 $649 $99 $748 Human Relations 353,546 1.490 % $3,340 $3,340 $509 $3,849 CIP Project Engineering 84,130 0.354 % $795 $795 $121 $916 Jack House 7,238 0.030 % $68 $68 $10 $78 FD401 Capital Outlay Engineering 2,080 0.009 % $20 $20 $3 $23 FD404 Major Facility Replacement FundFD505 Affordable Housing Fund 330,000 1.390 % $3,117 $3,117 $475 $3,592 Risk Management 3,893 0.016 % $37 $37 $6 $43 Solid Waste Recycling 13,947 0.059 % $132 $132 $20 $152 FD402 Fleet Replace 207 0.001 % $2 $2 $2 FD504 LOVR Impace Fee 270,094 1.138 % $2,552 $2,552 $389 $2,941 FD715 Boysen Ranch 3,341 0.017 % $36 $36 $6 $42 Total23,734,790 100.000 %$224,221 $224,221 $32,613 $256,834 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 66Schedule 5.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 157,339 0.179 % $814 $814 $295 $1,109 Cultural Activities 332,351 0.378 % $1,719 $1,719 $623 $2,342 Economic Development 269,768 0.307 % $1,395 $1,395 $506 $1,901 Natural Resource Protection 617,952 0.703 % $3,195 $3,195 $1,158 $4,353 Community Promotion 393,509 0.448 % $2,035 $2,035 $738 $2,773 City Attorney 1,000,636 1.138 % $5,174 $5,174 $5,174 City Clerk 566,644 0.645 % $2,930 $2,930 $2,930 Network Services 2,992,351 3.404 % $15,473 $15,473 $5,609 $21,082 Finance Support Services 153,927 0.175 % $796 $796 $289 $1,085 Human Resources 1,217,672 1.385 % $6,296 $6,296 $2,282 $8,578 Insurance ISF Fund 4,808,289 5.470 % $24,863 $24,863 $9,013 $33,876 Wellness Program 3,114 0.004 % $16 $16 $6 $22 Community Development Admin 867,164 0.986 % $4,484 $4,484 $1,625 $6,109 Commissions & Committees 15,513 0.018 % $80 $80 $29 $109 Development Review 1,053,548 1.198 % $5,448 $5,448 $1,975 $7,423 Long Range Planning 114,993 0.131 % $595 $595 $216 $811 Building and Safety 2,269,498 2.582 % $11,735 $11,735 $4,254 $15,989 Public Works Administration 945,448 1.075 % $4,889 $4,889 $1,772 $6,661 Parks Maintenance 2,587,151 2.943 % $13,378 $13,378 $4,849 $18,227 Swim Center Maintenance 504,654 0.574 % $2,609 $2,609 $946 $3,555 Urban Forest Services 830,659 0.945 % $4,295 $4,295 $1,557 $5,852 Facilities Maintenance 1,152,577 1.311 % $5,960 $5,960 $2,160 $8,120 Streets Maintenance 1,143,992 1.301 % $5,915 $5,915 $2,144 $8,059 Stormwater and Flood Control 793,352 0.902 % $4,102 $4,102 $1,487 $5,589 Traffic Signals & Lighting 519,399 0.591 % $2,686 $2,686 $974 $3,660 Fleet 1,077,423 1.226 % $5,571 $5,571 $2,020 $7,591 City Administration 1,266,811 1.441 % $6,550 $6,550 $6,550 Transportation/Plan Engineering 896,195 1.019 % $4,634 $4,634 $1,680 $6,314 Recreation Administration 780,489 0.888 % $4,036 $4,036 $1,463 $5,499 Recreation Facilities 190,312 0.216 % $984 $984 $357 $1,341 Youth Services 853,586 0.971 % $4,414 $4,414 $1,600 $6,014 Ranger Program 496,081 0.564 % $2,565 $2,565 $930 $3,495 Aquatics 402,346 0.458 % $2,080 $2,080 $754 $2,834 Police Administration 1,997,594 2.272 % $10,329 $10,329 $3,744 $14,073 Patrol 9,337,298 10.621 % $48,282 $48,282 $17,502 $65,784 Investigations 2,786,997 3.170 % $14,411 $14,411 $5,224 $19,635 Neighborhood Services 229,238 0.261 % $1,185 $1,185 $430 $1,615 Traffic Safety 796,078 0.906 % $4,116 $4,116 $1,492 $5,608 Fire Administration 936,461 1.065 % $4,842 $4,842 $1,755 $6,597 Emergency Response 10,175,128 11.574 % $52,614 $52,614 $19,073 $71,687 Hazard Prevention 885,601 1.007 % $4,579 $4,579 $1,660 $6,239 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 67Schedule 5.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 73,793 0.084 % $382 $382 $138 $520 Fire Station 30,106 0.034 % $156 $156 $56 $212 Disaster Assistance 62,052 0.071 % $321 $321 $116 $437 FD202 Downtown Bid Fund 272,165 0.310 % $1,407 $1,407 $510 $1,917 FD601 Water Fund 6,361,662 7.237 % $32,895 $32,895 $11,925 $44,820 FD611 Parking Fund 2,489,100 2.831 % $12,871 $12,871 $4,666 $17,537 FD602 Sewer Fund 7,522,181 8.557 % $38,896 $38,896 $14,100 $52,996 Golf Course 595,060 0.677 % $3,077 $3,077 $1,115 $4,192 FD705 Whale Rock Fund 887,145 1.009 % $4,587 $4,587 $1,663 $6,250 Information Services 1,031,587 1.173 % $5,334 $5,334 $1,934 $7,268 FD208 Tourism Bid Fund 1,383,208 1.573 % $7,152 $7,152 $2,593 $9,745 FD621Transit Fund 909,464 1.035 % $4,703 $4,703 $1,705 $6,408 FD206 Law Enforcement Grant Fund 42,648 0.049 % $221 $221 $80 $301 Fire Apparatus Service 379,185 0.431 % $1,961 $1,961 $711 $2,672 Police Support Services 2,484,815 2.827 % $12,849 $12,849 $4,658 $17,507 Community Services 474,519 0.540 % $2,454 $2,454 $889 $3,343 FD711 Hazardous Mat Task Force Fund 44,601 0.051 % $231 $231 $84 $315 Finance Non Departmental 167,004 0.190 % $864 $864 $313 $1,177 Development Services 1,003,441 1.141 % $5,189 $5,189 $1,881 $7,070 Human Relations 353,546 0.402 % $1,828 $1,828 $663 $2,491 CIP Project Engineering 2,205,278 2.509 % $11,403 $11,403 $4,134 $15,537 Jack House 7,238 0.008 % $37 $37 $14 $51 FD401 Capital Outlay Engineering 2,080 0.002 % $11 $11 $4 $15 FD505 Affordable Housing Fund 330,000 0.375 % $1,706 $1,706 $619 $2,325 Community Services Group 9,593 0.011 % $50 $50 $18 $68 Risk Management 5,402 0.006 % $28 $28 $10 $38 Water Administration/Engineering 3,180 0.004 % $16 $16 $6 $22 Solid Waste Recycling 87,156 0.099 % $451 $451 $163 $614 FD402 Fleet Replace 207 $1 $1 $1 FD504 LOVR Impace Fee 270,094 0.307 % $1,397 $1,397 $506 $1,903 FD715 Boysen Ranch 3,341 0.005 % $18 $18 $6 $24 Total87,909,989 100.000 %$454,570 $454,570 $159,471 $614,041 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofUtility BillingDetail page 68Schedule 5.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $15,003 $15,003 $2,664 $17,667 FD602 Sewer Fund 50 50.000 % $15,002 $15,002 $2,664 $17,666 Total100 100.000 %$30,005 $30,005 $5,328 $35,333 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Salary & Wage Analysis IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofUtility Billing CostsDetail page 69Schedule 5.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $9,088 $9,088 $9,088 FD602 Sewer Fund 50 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofCashierDetail page 70Schedule 5.0102020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 727 7.270 % $12,843 $12,843 $1,396 $14,239 FD621Transit Fund 106 1.060 % $1,873 $1,873 $203 $2,076 FD601 Water Fund 1,406 14.060 % $24,838 $24,838 $2,699 $27,537 FD602 Sewer Fund 1,406 14.060 % $24,838 $24,838 $2,699 $27,537 All Other 6,355 63.550 % $112,265 $112,265 $12,199 $124,464 Total10,000 100.000 %$176,657 $176,657 $19,196 $195,853 (A) Alloc basis:Based on the amount of time spent by staff on this function and the relative amounts of revenue collected Source:Salary-Wages for Finance Accounting Revenue Mgmt worksheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 71Schedule 5.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 157,339 0.179 % $351 $351 $68 $419 Cultural Activities 332,351 0.378 % $742 $742 $144 $886 Economic Development 269,768 0.307 % $602 $602 $117 $719 Natural Resource Protection 617,952 0.703 % $1,379 $1,379 $268 $1,647 Community Promotion 393,509 0.448 % $878 $878 $171 $1,049 City Attorney 1,000,636 1.138 % $2,233 $2,233 $2,233 City Clerk 566,644 0.645 % $1,265 $1,265 $1,265 Network Services 2,992,351 3.404 % $6,678 $6,678 $1,300 $7,978 Finance Support Services 153,927 0.175 % $344 $344 $67 $411 Human Resources 1,217,672 1.385 % $2,717 $2,717 $529 $3,246 Insurance ISF Fund 4,808,289 5.470 % $10,731 $10,731 $2,088 $12,819 Wellness Program 3,114 0.004 % $7 $7 $1 $8 Community Development Admin 867,164 0.986 % $1,935 $1,935 $377 $2,312 Commissions & Committees 15,513 0.018 % $35 $35 $7 $42 Development Review 1,053,548 1.198 % $2,351 $2,351 $458 $2,809 Long Range Planning 114,993 0.131 % $257 $257 $50 $307 Building and Safety 2,269,498 2.582 % $5,065 $5,065 $986 $6,051 Public Works Administration 945,448 1.075 % $2,110 $2,110 $411 $2,521 Parks Maintenance 2,587,151 2.943 % $5,774 $5,774 $1,124 $6,898 Swim Center Maintenance 504,654 0.574 % $1,126 $1,126 $219 $1,345 Urban Forest Services 830,659 0.945 % $1,854 $1,854 $361 $2,215 Facilities Maintenance 1,152,577 1.311 % $2,572 $2,572 $501 $3,073 Streets Maintenance 1,143,992 1.301 % $2,553 $2,553 $497 $3,050 Stormwater and Flood Control 793,352 0.902 % $1,771 $1,771 $345 $2,116 Traffic Signals & Lighting 519,399 0.591 % $1,159 $1,159 $226 $1,385 Fleet 1,077,423 1.226 % $2,405 $2,405 $468 $2,873 City Administration 1,266,811 1.441 % $2,827 $2,827 $2,827 Transportation/Plan Engineering 896,195 1.019 % $2,000 $2,000 $389 $2,389 Recreation Administration 780,489 0.888 % $1,742 $1,742 $339 $2,081 Recreation Facilities 190,312 0.216 % $425 $425 $83 $508 Youth Services 853,586 0.971 % $1,905 $1,905 $371 $2,276 Ranger Program 496,081 0.564 % $1,107 $1,107 $215 $1,322 Aquatics 402,346 0.458 % $898 $898 $175 $1,073 Police Administration 1,997,594 2.272 % $4,458 $4,458 $868 $5,326 Patrol 9,337,298 10.621 % $20,838 $20,838 $4,055 $24,893 Investigations 2,786,997 3.170 % $6,220 $6,220 $1,210 $7,430 Neighborhood Services 229,238 0.261 % $512 $512 $100 $612 Traffic Safety 796,078 0.906 % $1,777 $1,777 $346 $2,123 Fire Administration 936,461 1.065 % $2,090 $2,090 $407 $2,497 Emergency Response 10,175,128 11.574 % $22,708 $22,708 $4,419 $27,127 Hazard Prevention 885,601 1.007 % $1,976 $1,976 $385 $2,361 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 72Schedule 5.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 73,793 0.084 % $165 $165 $32 $197 Fire Station 30,106 0.034 % $67 $67 $13 $80 Disaster Assistance 62,052 0.071 % $138 $138 $27 $165 FD202 Downtown Bid Fund 272,165 0.310 % $607 $607 $118 $725 FD601 Water Fund 6,361,662 7.237 % $14,197 $14,197 $2,763 $16,960 FD611 Parking Fund 2,489,100 2.831 % $5,555 $5,555 $1,081 $6,636 FD602 Sewer Fund 7,522,181 8.557 % $16,787 $16,787 $3,267 $20,054 Golf Course 595,060 0.677 % $1,328 $1,328 $258 $1,586 FD705 Whale Rock Fund 887,145 1.009 % $1,980 $1,980 $385 $2,365 Information Services 1,031,587 1.173 % $2,302 $2,302 $448 $2,750 FD208 Tourism Bid Fund 1,383,208 1.573 % $3,087 $3,087 $601 $3,688 FD621Transit Fund 909,464 1.035 % $2,030 $2,030 $395 $2,425 FD206 Law Enforcement Grant Fund 42,648 0.049 % $95 $95 $19 $114 Fire Apparatus Service 379,185 0.431 % $846 $846 $165 $1,011 Police Support Services 2,484,815 2.827 % $5,545 $5,545 $1,079 $6,624 Community Services 474,519 0.540 % $1,059 $1,059 $206 $1,265 FD711 Hazardous Mat Task Force Fund 44,601 0.051 % $100 $100 $19 $119 Finance Non Departmental 167,004 0.190 % $373 $373 $73 $446 Development Services 1,003,441 1.141 % $2,239 $2,239 $436 $2,675 Human Relations 353,546 0.402 % $789 $789 $154 $943 CIP Project Engineering 2,205,278 2.509 % $4,922 $4,922 $958 $5,880 Jack House 7,238 0.008 % $16 $16 $3 $19 FD401 Capital Outlay Engineering 2,080 0.002 % $5 $5 $1 $6 FD505 Affordable Housing Fund 330,000 0.375 % $736 $736 $143 $879 Community Services Group 9,593 0.011 % $21 $21 $4 $25 Risk Management 5,402 0.006 % $12 $12 $2 $14 Water Administration/Engineering 3,180 0.004 % $7 $7 $1 $8 Solid Waste Recycling 87,156 0.099 % $195 $195 $38 $233 FD402 Fleet Replace 207 FD504 LOVR Impace Fee 270,094 0.307 % $603 $603 $117 $720 FD715 Boysen Ranch 3,341 0.005 % $7 $7 ($4) $3 Total87,909,989 100.000 %$196,190 $196,190 $36,947 $233,137 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 73Schedule 5.0122020TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetCity Administration $26,989 $2,840 $10,626 $4,146 $6,550 $2,827 City Attorney $14,639 $2,432 $3,055 $1,745 $5,174 $2,233 City Clerk $12,763 $3,542 $3,553 $1,473 $2,930 $1,265 Finance $2,826 $2,826 Network Services $63,149 $9,165 $3,597 $21,327 $21,082 $7,978 Information Services $14,315 $624 $2,878 $795 $7,268 $2,750 Finance Support Services $6,792 $3,620 $1,676 $1,085 $411 Human Resources $24,356 $3,745 $5,575 $3,212 $8,578 $3,246 Risk Management $95 $43 $38 $14 Wellness Program $331 $268 $33 $22 $8 Public Works Administration $16,699 $1,944 $5,035 $538 $6,661 $2,521 Facilities Maintenance $47,000 $25,072 $3,597 $7,138 $8,120 $3,073 Fleet $42,894 $22,379 $3,237 $6,814 $7,591 $2,873 CIP Project Engineering $24,313 $1,980 $916 $15,537 $5,880 Transportation/Plan Engineering $15,346 $1,052 $5,035 $556 $6,314 $2,389 Insurance ISF Fund $71,908 $1,301 $23,912 $33,876 $12,819 City Council $1,994 $303 $163 $1,109 $419 Cultural Activities $6,882 $36 $3,618 $2,342 $886 Economic Development $5,655 $589 $719 $1,727 $1,901 $719 Natural Resource Protection $10,762 $1,587 $1,438 $1,737 $4,353 $1,647 Tourism and Bid Promotion $36 $36 Community Promotion $9,343 $1,462 $180 $3,879 $2,773 $1,049 Community Services Group $93 $68 $25 Finance Non Departmental $3,379 $1,756 $1,177 $446 Community Development Admin $20,324 $5,332 $4,640 $1,931 $6,109 $2,312 Commissions & Committees $1,218 $303 $719 $45 $109 $42 Development Review $24,902 $2,942 $9,999 $1,729 $7,423 $2,809 Long Range Planning $4,958 $214 $2,878 $748 $811 $307 Development Services $10,013 $268 $7,070 $2,675 Building and Safety $47,051 $3,013 $11,171 $10,827 $15,989 $6,051 Human Relations $7,889 $606 $3,849 $2,491 $943 Parks Maintenance $60,456 $9,379 $10,861 $15,091 $18,227 $6,898 Swim Center Maintenance $13,667 $4,369 $1,438 $2,960 $3,555 $1,345 Urban Forest Services $17,993 $3,495 $3,237 $3,194 $5,852 $2,215 Streets Maintenance $28,311 $6,099 $7,661 $3,442 $8,059 $3,050 Traffic Signals & Lighting $11,529 $1,837 $1,438 $3,209 $3,660 $1,385 Stormwater and Flood Control $17,506 $2,407 $5,143 $2,251 $5,589 $2,116 Water Administration/Engineering $30 $22 $8 Solid Waste Recycling $1,315 $316 $152 $614 $233 Recreation Administration $16,003 $3,032 $4,316 $1,075 $5,499 $2,081 Recreation Facilities $6,689 $1,587 $3,137 $116 $1,341 $508 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 74Schedule 5.0122020TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingUtility Billing CostsCashierBudgetYouth Services $34,659 $11,145 $14,228 $996 $6,014 $2,276 Community Services $11,546 $3,388 $2,201 $1,349 $3,343 $1,265 Ranger Program $12,018 $1,088 $5,575 $538 $3,495 $1,322 Aquatics $12,894 $1,515 $6,884 $588 $2,834 $1,073 Golf Course $17,351 $4,458 $4,934 $2,181 $4,192 $1,586 Jack House $326 $178 $78 $51 $19 Police Administration $45,656 $14,872 $3,956 $7,429 $14,073 $5,326 Patrol $125,158 $1,766 $30,930 $1,785 $65,784 $24,893 Investigations $36,699 $677 $8,632 $325 $19,635 $7,430 Police Support Services $42,251 $1,498 $15,076 $1,546 $17,507 $6,624 Neighborhood Services $5,250 $321 $2,295 $407 $1,615 $612 Traffic Safety $11,647 $749 $2,878 $289 $5,608 $2,123 Fire Administration $18,391 $4,601 $3,057 $1,639 $6,597 $2,497 Emergency Response $138,709 $4,690 $33,627 $1,578 $71,687 $27,127 Hazard Prevention $16,528 $1,391 $5,754 $783 $6,239 $2,361 Training Services $3,464 $1,944 $803 $520 $197 Recruit Academy $250 $250 Fire Apparatus Service $14,800 $8,025 $1,438 $1,654 $2,672 $1,011 Fire Station $1,654 $1,035 $327 $212 $80 Disaster Assistance $2,490 $1,213 $675 $437 $165 FD201 Local Sales Tax Fund $9,450 $9,450 FD202 Downtown Bid Fund $5,837 $232 $2,963 $1,917 $725 FD205 CDBG Fund $737 $18 $719 FD206 Law Enforcement Grant Fund $415 $301 $114 FD208 Tourism Bid Fund $30,717 $3,156 $1,259 $12,869 $9,745 $3,688 FD401 Capital Outlay Engineering $4,342 $4,298 $23 $15 $6 FD402 Fleet Replace $3 $2 $1 FD404 Major Facility Replacement Fund $268 $268 FD504 LOVR Impace Fee $5,564 $2,941 $1,903 $720 FD505 Affordable Housing Fund $6,814 $18 $3,592 $2,325 $879 FD601 Water Fund $188,692 $29,762 $24,104 $18,754 $44,820 $17,667 $9,088 $27,537 $16,960 FD602 Sewer Fund $225,117 $43,706 $25,197 $28,873 $52,996 $17,666 $9,088 $27,537 $20,054 FD611 Parking Fund $74,370 $16,905 $7,913 $11,140 $17,537 $14,239 $6,636 FD621Transit Fund $24,679 $4,886 $2,878 $6,006 $6,408 $2,076 $2,425 FD705 Whale Rock Fund $18,389 $3,227 $2,878 $3,669 $6,250 $2,365 FD711 Hazardous Mat Task Force Fund $1,344 $214 $355 $341 $315 $119 FD715 Boysen Ranch $69 $42 $24 $3 All Other $130,901 $6,437 $124,464 Total$1,991,862 $316,557 $321,931 $256,834 $614,041 $35,333 $18,176 $195,853 $233,137 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 6.01 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 6.01 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesCosts to be allocatedDetail page 76Schedule 6.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,992,351 $2,992,351 Allocated additions: 10000000 - Building Charge $7,257 $7,257 1011001 - City Administration $53,165 $18,460 $71,625 1011501 - City Attorney $29,602 $4,460 $34,062 1011021 - City Clerk $1,690 $404 $2,094 1012000 - Finance $52,368 $10,781 $63,149 1011101 - Network Services$10,180 $10,180 1011103 - Information Services$47,226 $47,226 1012006 - Finance Support Services$11,466 $11,466 1013001 - Human Resources$33,276 $33,276 1013003 - Wellness Program$37 $37 1015005 - Facilities Maintenance$34,708 $34,708 1015008 - Fleet$8,607 $8,607 8020000 - Insurance ISF Fund$109,562 $109,562 Total allocated additions:$144,082 $289,167 $433,249 $433,249 Total to be allocated$3,136,433 $289,167 $3,425,600 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 77Schedule 6.0032020TotalGeneral & 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 $144,082 $63,497 $12,593 $17,088 $8,025 $951 $13,702 $17,953 $3,775 Functional Cost$3,136,433 $600,846 $363,825 $764,010 $65,581 $7,771 $232,207 $346,275 $143,847 Reallocate Admin ($600,846) $85,962 $182,804 $14,086 $1,669 $53,478 $80,355 $34,282 Allocable Costs$3,136,433 $449,787 $946,814 $79,667 $9,440 $285,685 $426,630 $178,129 1st Allocation$3,136,433 $449,787 $946,814 $79,667 $9,440 $285,685 $426,630 $178,129 Additions: 2ndOther $289,167 $127,436 $25,273 $34,295 $16,107 $1,909 $27,500 $36,030 $7,576 Functional Cost$289,167 $127,436 $25,273 $34,295 $16,107 $1,909 $27,500 $36,030 $7,576 Reallocate Admin ($127,436) $18,232 $38,772 $2,988 $354 $11,342 $17,043 $7,271 Allocable Costs$289,167 $43,505 $73,067 $19,095 $2,263 $38,842 $53,073 $14,847 2nd Allocation$289,167 $43,505 $73,067 $19,095 $2,263 $38,842 $53,073 $14,847 Total allocated$3,425,600 $493,292 $1,019,881 $98,762 $11,703 $324,527 $479,703 $192,976 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 78Schedule 6.0032020TelemetryCell 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 $216 $648 $317 $461 $4,596 $260 Functional Cost$1,766 $157,349 $19,193 $150,419 $73,064 $45,522 $164,758 Reallocate Admin $379 $38,352 $4,620 $36,701 $16,757 $11,078 $40,323 Allocable Costs$2,145 $195,701 $23,813 $187,120 $89,821 $56,600 $205,081 1st Allocation$2,145 $195,701 $23,813 $187,120 $89,821 $56,600 $205,081 Additions: 2ndOther $434 $1,301 $636 $925 $9,224 $521 Functional Cost$434 $1,301 $636 $925 $9,224 $521 Reallocate Admin $80 $8,134 $980 $7,784 $3,554 $2,349 $8,553 Allocable Costs$514 $9,435 $1,616 $8,709 $12,778 $2,870 $8,553 2nd Allocation$514 $9,435 $1,616 $8,709 $12,778 $2,870 $8,553 Total allocated$2,659 $205,136 $25,429 $195,829 $102,599 $59,470 $213,634 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 79Schedule 6.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 547 1.152 % $5,180 $5,180 $536 $5,716 Recreation Administration 565 1.189 % $5,350 $5,350 $554 $5,904 Transportation/Plan Engineering 800 1.684 % $7,575 $7,575 $784 $8,359 City Administration 500 1.053 % $4,735 $4,735 $4,735 City Attorney 500 1.053 % $4,735 $4,735 $4,735 City Clerk 400 0.842 % $3,788 $3,788 $3,788 Human Resources 800 1.684 % $7,575 $7,575 $784 $8,359 Finance 1,700 3.579 % $16,098 $16,098 $16,098 Fleet 400 0.842 % $3,788 $3,788 $392 $4,180 City Council 500 1.053 % $4,735 $4,735 $490 $5,225 Police Administration 700 1.474 % $6,628 $6,628 $686 $7,314 Fire Administration 400 0.842 % $3,788 $3,788 $392 $4,180 FD601 Water Fund 3,238 6.817 % $30,661 $30,661 $3,173 $33,834 FD602 Sewer Fund 3,402 7.162 % $32,214 $32,214 $3,333 $35,547 FD705 Whale Rock Fund 160 0.337 % $1,515 $1,515 $157 $1,672 Stormwater and Flood Control 433 0.912 % $4,100 $4,100 $424 $4,524 FD621Transit Fund 205 0.432 % $1,941 $1,941 $201 $2,142 Recreation Facilities 400 0.842 % $3,788 $3,788 $392 $4,180 Building and Safety 1,450 3.053 % $13,730 $13,730 $1,421 $15,151 Development Review 1,900 4.000 % $17,991 $17,991 $1,862 $19,853 Economic Development 100 0.211 % $947 $947 $98 $1,045 Natural Resource Protection 400 0.842 % $3,788 $3,788 $392 $4,180 Community Development Admin 830 1.747 % $7,859 $7,859 $813 $8,672 Parks Maintenance 1,500 3.158 % $14,204 $14,204 $1,470 $15,674 Streets Maintenance 1,000 2.105 % $9,469 $9,469 $980 $10,449 Traffic Signals & Lighting 200 0.421 % $1,894 $1,894 $196 $2,090 Youth Services 900 1.895 % $8,522 $8,522 $882 $9,404 Community Services 700 1.474 % $6,628 $6,628 $686 $7,314 Ranger Program 800 1.684 % $7,575 $7,575 $784 $8,359 Aquatics 600 1.263 % $5,682 $5,682 $588 $6,270 Patrol 4,700 9.895 % $44,505 $44,505 $4,605 $49,110 Investigations 1,300 2.737 % $12,310 $12,310 $1,274 $13,584 Neighborhood Services 200 0.421 % $1,894 $1,894 $196 $2,090 Traffic Safety 300 0.632 % $2,841 $2,841 $294 $3,135 Emergency Response 4,600 9.684 % $43,558 $43,558 $4,507 $48,065 Hazard Prevention 800 1.684 % $7,575 $7,575 $784 $8,359 Golf Course 600 1.263 % $5,682 $5,682 $588 $6,270 Police Support Services 2,100 4.421 % $19,885 $19,885 $2,058 $21,943 Information Services 800 1.684 % $7,575 $7,575 $784 $8,359 Fire Apparatus Service 200 0.421 % $1,894 $1,894 $196 $2,090 FD611 Parking Fund 1,370 2.884 % $12,973 $12,973 $1,342 $14,315 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 80Schedule 6.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,900 4.000 % $17,991 $17,991 $1,862 $19,853 Tourism and Bid Promotion 175 0.368 % $1,657 $1,657 $171 $1,828 Facilities Maintenance 400 0.842 % $3,788 $3,788 $392 $4,180 Urban Forest Services 600 1.263 % $5,682 $5,682 $588 $6,270 Swim Center Maintenance 300 0.632 % $2,841 $2,841 $294 $3,135 FD208 Tourism Bid Fund 25 0.053 % $237 $237 $24 $261 All Other 1,100 2.314 % $10,416 $10,416 $1,076 $11,492 Total47,500 100.000 %$449,787 $449,787 $43,505 $493,292 (A) Alloc basis:Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 81Schedule 6.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.183 % $11,198 $11,198 $960 $12,158 Fire Administration 425 0.914 % $8,653 $8,653 $742 $9,395 Stormwater and Flood Control 715 1.537 % $14,557 $14,557 $1,248 $15,805 Recreation Administration 600 1.290 % $12,216 $12,216 $1,047 $13,263 Facilities Maintenance 500 1.075 % $10,180 $10,180 $873 $11,053 Long Range Planning 400 0.860 % $8,144 $8,144 $698 $8,842 Building and Safety 1,553 3.339 % $31,618 $31,618 $2,711 $34,329 Development Review 1,390 2.989 % $28,300 $28,300 $2,426 $30,726 Economic Development 100 0.215 % $2,036 $2,036 $175 $2,211 Natural Resource Protection 200 0.430 % $4,072 $4,072 $349 $4,421 Public Works Administration 700 1.505 % $14,252 $14,252 $1,222 $15,474 Transportation/Plan Engineering 700 1.505 % $14,252 $14,252 $1,222 $15,474 City Administration 1,600 3.440 % $32,575 $32,575 $32,575 City Attorney 460 0.989 % $9,365 $9,365 $9,365 City Clerk 535 1.150 % $10,892 $10,892 $10,892 Human Resources 775 1.666 % $15,779 $15,779 $1,353 $17,132 Finance 1,550 3.333 % $31,557 $31,557 $31,557 Network Services 500 1.075 % $10,180 $10,180 $10,180 Recreation Facilities 436 0.938 % $8,877 $8,877 $761 $9,638 Fleet 450 0.968 % $9,162 $9,162 $785 $9,947 Information Services 400 0.860 % $8,144 $8,144 $698 $8,842 Community Promotion 25 0.054 % $509 $509 $44 $553 Community Development Admin 645 1.387 % $13,132 $13,132 $1,126 $14,258 Parks Maintenance 1,510 3.247 % $30,743 $30,743 $2,636 $33,379 Swim Center Maintenance 200 0.430 % $4,072 $4,072 $349 $4,421 Urban Forest Services 450 0.968 % $9,162 $9,162 $785 $9,947 Streets Maintenance 1,065 2.290 % $21,683 $21,683 $1,859 $23,542 Traffic Signals & Lighting 200 0.430 % $4,072 $4,072 $349 $4,421 Youth Services 1,978 4.253 % $40,271 $40,271 $3,453 $43,724 Community Services 306 0.658 % $6,230 $6,230 $534 $6,764 Ranger Program 775 1.666 % $15,779 $15,779 $1,353 $17,132 Patrol 4,300 9.246 % $87,545 $87,545 $7,506 $95,051 Investigations 1,200 2.580 % $24,431 $24,431 $2,095 $26,526 Police Support Services 2,096 4.507 % $42,673 $42,673 $3,659 $46,332 Neighborhood Services 319 0.686 % $6,495 $6,495 $557 $7,052 Traffic Safety 400 0.860 % $8,144 $8,144 $698 $8,842 Emergency Response 4,675 10.053 % $95,180 $95,180 $8,160 $103,340 FD601 Water Fund 3,351 7.206 % $68,224 $68,224 $5,849 $74,073 FD602 Sewer Fund 3,503 7.533 % $71,319 $71,319 $6,115 $77,434 FD621Transit Fund 400 0.860 % $8,144 $8,144 $698 $8,842 FD705 Whale Rock Fund 400 0.860 % $8,144 $8,144 $698 $8,842 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 82Schedule 6.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD208 Tourism Bid Fund 175 0.376 % $3,563 $3,563 $305 $3,868 Golf Course 686 1.475 % $13,967 $13,967 $1,197 $15,164 Aquatics 957 2.058 % $19,484 $19,484 $1,670 $21,154 FD611 Parking Fund 1,100 2.365 % $22,395 $22,395 $1,920 $24,315 Fire Apparatus Service 200 0.430 % $4,072 $4,072 $349 $4,421 Commissions & Committees 100 0.215 % $2,036 $2,036 $175 $2,211 FD205 CDBG Fund 100 0.215 % $2,036 $2,036 $175 $2,211 Hazard Prevention 800 1.720 % $16,288 $16,288 $1,396 $17,684 FD711 Hazardous Mat Task Force Fund 50 0.111 % $1,012 $1,012 $87 $1,099 Total46,505 100.000 %$946,814 $946,814 $73,067 $1,019,881 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofMDC SupportDetail page 83Schedule 6.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 33 76.744 % $61,140 $61,140 $14,654 $75,794 Emergency Response 10 23.256 % $18,527 $18,527 $4,441 $22,968 Total43 100.000 %$79,667 $79,667 $19,095 $98,762 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 84Schedule 6.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 5 1.969 % $186 $186 $50 $236 Information Services 5 1.969 % $186 $186 $50 $236 Facilities Maintenance 2 0.787 % $74 $74 $20 $94 City Administration 8 3.150 % $297 $297 $297 Police Support Services 6 2.362 % $223 $223 $60 $283 FD601 Water Fund 31 12.205 % $1,152 $1,152 $309 $1,461 FD602 Sewer Fund 32 12.598 % $1,189 $1,189 $319 $1,508 Finance 9 3.543 % $334 $334 $334 Human Resources 8 3.150 % $297 $297 $80 $377 Community Development Admin 8 3.150 % $297 $297 $80 $377 Recreation Administration 5 1.969 % $186 $186 $50 $236 Police Administration 5 1.969 % $186 $186 $50 $236 Fire Administration 5 1.969 % $186 $186 $50 $236 Hazard Prevention 5 1.969 % $186 $186 $50 $236 City Attorney 3 1.181 % $111 $111 $111 Public Works Administration 15 5.906 % $557 $557 $150 $707 Transportation/Plan Engineering 4 1.575 % $149 $149 $40 $189 Aquatics 2 0.787 % $74 $74 $20 $94 Investigations 2 0.787 % $74 $74 $20 $94 Traffic Safety 1 0.394 % $37 $37 $10 $47 Economic Development 1 0.394 % $37 $37 $10 $47 Natural Resource Protection 3 1.181 % $111 $111 $30 $141 City Clerk 7 2.756 % $260 $260 $260 Fleet 5 1.969 % $186 $186 $50 $236 Development Review 12 4.724 % $446 $446 $120 $566 Streets Maintenance 3 1.181 % $111 $111 $30 $141 Recreation Facilities 2 0.787 % $74 $74 $20 $94 Ranger Program 3 1.181 % $111 $111 $30 $141 Patrol 3 1.181 % $111 $111 $30 $141 FD611 Parking Fund 4 1.575 % $149 $149 $40 $189 CIP Project Engineering 7 2.756 % $260 $260 $70 $330 Tourism and Bid Promotion 2 0.787 % $74 $74 $20 $94 Building and Safety 6 2.362 % $223 $223 $60 $283 Urban Forest Services 5 1.969 % $186 $186 $50 $236 Swim Center Maintenance 1 0.394 % $37 $37 $10 $47 Traffic Signals & Lighting 2 0.787 % $74 $74 $20 $94 Youth Services 4 1.575 % $149 $149 $40 $189 Community Services 3 1.181 % $111 $111 $30 $141 Golf Course 2 0.787 % $74 $74 $20 $94 Neighborhood Services 1 0.394 % $37 $37 $10 $47 Fire Apparatus Service 2 0.787 % $74 $74 $20 $94 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 85Schedule 6.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 1 0.394 % $37 $37 $10 $47 FD705 Whale Rock Fund 1 0.394 % $37 $37 $10 $47 All Other 13 5.115 % $490 $490 $125 $615 Total254 100.000 %$9,440 $9,440 $2,263 $11,703 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 86Schedule 6.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 40 0.192 % $550 $550 $78 $628 Economic Development 8 0.038 % $110 $110 $16 $126 Natural Resource Protection 32 0.154 % $440 $440 $63 $503 City Attorney 40 0.192 % $550 $550 $550 City Clerk 132 0.635 % $1,814 $1,814 $1,814 Finance 736 3.541 % $10,116 $10,116 $10,116 Information Services 1,064 5.119 % $14,624 $14,624 $2,083 $16,707 Human Resources 64 0.308 % $880 $880 $125 $1,005 Community Development Admin 566 2.723 % $7,779 $7,779 $1,108 $8,887 Development Review 652 3.137 % $8,961 $8,961 $1,277 $10,238 Building and Safety 616 2.964 % $8,466 $8,466 $1,206 $9,672 Public Works Administration 244 1.174 % $3,354 $3,354 $478 $3,832 Parks Maintenance 320 1.539 % $4,398 $4,398 $627 $5,025 Facilities Maintenance 432 2.078 % $5,937 $5,937 $846 $6,783 Streets Maintenance 280 1.347 % $3,848 $3,848 $548 $4,396 Stormwater and Flood Control 235 1.131 % $3,230 $3,230 $460 $3,690 Traffic Signals & Lighting 516 2.482 % $7,092 $7,092 $1,010 $8,102 Fleet 232 1.116 % $3,189 $3,189 $454 $3,643 City Administration 40 0.192 % $550 $550 $550 Transportation/Plan Engineering 564 2.713 % $7,752 $7,752 $1,104 $8,856 Recreation Administration 45 0.216 % $618 $618 $88 $706 Recreation Facilities 32 0.154 % $440 $440 $63 $503 Youth Services 72 0.346 % $990 $990 $141 $1,131 Community Services 56 0.269 % $770 $770 $110 $880 Ranger Program 64 0.308 % $880 $880 $125 $1,005 Aquatics 48 0.231 % $660 $660 $94 $754 Golf Course 48 0.231 % $660 $660 $94 $754 Police Administration 56 0.269 % $770 $770 $110 $880 Patrol 676 3.252 % $9,291 $9,291 $1,324 $10,615 Investigations 404 1.944 % $5,553 $5,553 $791 $6,344 Police Support Services 268 1.289 % $3,683 $3,683 $525 $4,208 Neighborhood Services 316 1.520 % $4,343 $4,343 $619 $4,962 Traffic Safety 324 1.559 % $4,453 $4,453 $634 $5,087 Fire Administration 32 0.154 % $440 $440 $63 $503 Emergency Response 768 3.695 % $10,555 $10,555 $1,504 $12,059 Hazard Prevention 564 2.713 % $7,752 $7,752 $1,104 $8,856 FD601 Water Fund 1,359 6.538 % $18,678 $18,678 $2,661 $21,339 FD611 Parking Fund 110 0.529 % $1,512 $1,512 $215 $1,727 FD602 Sewer Fund 1,772 8.525 % $24,355 $24,355 $3,470 $27,825 FD621Transit Fund 416 2.001 % $5,718 $5,718 $815 $6,533 FD705 Whale Rock Fund 713 3.430 % $9,800 $9,800 $1,396 $11,196 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 87Schedule 6.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 352 1.693 % $4,838 $4,838 $689 $5,527 Tourism and Bid Promotion 2 0.010 % $27 $27 $4 $31 Urban Forest Services 248 1.193 % $3,409 $3,409 $486 $3,895 Swim Center Maintenance 224 1.078 % $3,079 $3,079 $439 $3,518 FD208 Tourism Bid Fund 14 0.067 % $192 $192 $27 $219 All Other 4,990 24.011 % $68,579 $68,579 $9,768 $78,347 Total20,786 100.000 %$285,685 $285,685 $38,842 $324,527 (A) Alloc basis:Number of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 88Schedule 6.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 20 0.633 % $2,698 $2,698 $357 $3,055 Economic Development 4 0.127 % $540 $540 $71 $611 Natural Resource Protection 16 0.506 % $2,159 $2,159 $286 $2,445 City Attorney 34 1.075 % $4,587 $4,587 $4,587 City Clerk 70 2.214 % $9,445 $9,445 $9,445 Finance 68 2.151 % $9,175 $9,175 $9,175 Information Services 23 0.727 % $3,103 $3,103 $411 $3,514 Human Resources 32 1.012 % $4,318 $4,318 $572 $4,890 Community Development Admin 23 0.727 % $3,103 $3,103 $411 $3,514 Development Review 53 1.676 % $7,151 $7,151 $947 $8,098 Building and Safety 41 1.297 % $5,532 $5,532 $733 $6,265 Public Works Administration 33 1.044 % $4,452 $4,452 $590 $5,042 Parks Maintenance 21 0.664 % $2,833 $2,833 $375 $3,208 Facilities Maintenance 20 0.633 % $2,698 $2,698 $357 $3,055 Streets Maintenance 17 0.538 % $2,294 $2,294 $304 $2,598 Traffic Signals & Lighting 11 0.348 % $1,484 $1,484 $197 $1,681 Fleet 17 0.538 % $2,294 $2,294 $304 $2,598 City Administration 20 0.633 % $2,698 $2,698 $2,698 Transportation/Plan Engineering 22 0.696 % $2,968 $2,968 $393 $3,361 Recreation Administration 17 0.538 % $2,294 $2,294 $304 $2,598 Recreation Facilities 61 1.929 % $8,230 $8,230 $1,090 $9,320 Youth Services 28 0.886 % $3,778 $3,778 $500 $4,278 Community Services 22 0.696 % $2,968 $2,968 $393 $3,361 Ranger Program 25 0.791 % $3,373 $3,373 $447 $3,820 Aquatics 29 0.917 % $3,913 $3,913 $518 $4,431 Golf Course 14 0.443 % $1,889 $1,889 $250 $2,139 Police Administration 44 1.392 % $5,937 $5,937 $786 $6,723 Patrol 162 5.123 % $21,858 $21,858 $2,895 $24,753 Investigations 36 1.139 % $4,857 $4,857 $643 $5,500 Police Support Services 336 10.626 % $45,334 $45,334 $6,004 $51,338 Neighborhood Services 5 0.158 % $675 $675 $89 $764 Traffic Safety 28 0.886 % $3,778 $3,778 $500 $4,278 Fire Administration 24 0.759 % $3,238 $3,238 $429 $3,667 Emergency Response 246 7.780 % $33,191 $33,191 $4,396 $37,587 Hazard Prevention 29 0.917 % $3,913 $3,913 $518 $4,431 FD601 Water Fund 225 7.116 % $30,358 $30,358 $4,021 $34,379 FD611 Parking Fund 248 7.843 % $33,461 $33,461 $4,432 $37,893 FD602 Sewer Fund 240 7.590 % $32,382 $32,382 $4,289 $36,671 FD621Transit Fund 24 0.759 % $3,238 $3,238 $429 $3,667 FD705 Whale Rock Fund 17 0.538 % $2,294 $2,294 $304 $2,598 Stormwater and Flood Control 4 0.127 % $540 $540 $71 $611 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 89Schedule 6.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 53 1.676 % $7,151 $7,151 $947 $8,098 Tourism and Bid Promotion 7 0.221 % $944 $944 $125 $1,069 Urban Forest Services 5 0.158 % $675 $675 $89 $764 Swim Center Maintenance 14 0.443 % $1,889 $1,889 $250 $2,139 FD208 Tourism Bid Fund 1 0.032 % $135 $135 $18 $153 All Other 673 21.278 % $90,805 $90,805 $12,028 $102,833 Total3,162 100.000 %$426,630 $426,630 $53,073 $479,703 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 90Schedule 6.0102020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.284 % $506 $506 $506 Police Administration 5 1.420 % $2,530 $2,530 $211 $2,741 Fire Administration 5 1.420 % $2,530 $2,530 $211 $2,741 FD601 Water Fund 32 9.091 % $16,194 $16,194 $1,354 $17,548 FD602 Sewer Fund 15 4.261 % $7,591 $7,591 $634 $8,225 Stormwater and Flood Control 1 0.284 % $506 $506 $42 $548 FD611 Parking Fund 5 1.420 % $2,530 $2,530 $211 $2,741 FD621Transit Fund 28 7.955 % $14,169 $14,169 $1,184 $15,353 Recreation Facilities 2 0.568 % $1,012 $1,012 $85 $1,097 Building and Safety 4 1.136 % $2,024 $2,024 $169 $2,193 Parks Maintenance 15 4.261 % $7,591 $7,591 $634 $8,225 Traffic Signals & Lighting 2 0.568 % $1,012 $1,012 $85 $1,097 Ranger Program 3 0.852 % $1,518 $1,518 $127 $1,645 Patrol 68 19.318 % $34,411 $34,411 $2,876 $37,287 Investigations 24 6.818 % $12,145 $12,145 $1,015 $13,160 Police Support Services 7 1.989 % $3,542 $3,542 $296 $3,838 Neighborhood Services 6 1.705 % $3,036 $3,036 $254 $3,290 Traffic Safety 11 3.125 % $5,567 $5,567 $465 $6,032 Emergency Response 77 21.875 % $38,966 $38,966 $3,257 $42,223 Hazard Prevention 10 2.841 % $5,060 $5,060 $423 $5,483 Economic Development 1 0.284 % $506 $506 $42 $548 Streets Maintenance 12 3.409 % $6,073 $6,073 $508 $6,581 Fleet 2 0.568 % $1,012 $1,012 $85 $1,097 CIP Project Engineering 7 1.989 % $3,542 $3,542 $296 $3,838 Urban Forest Services 2 0.568 % $1,012 $1,012 $85 $1,097 Facilities Maintenance 5 1.420 % $2,530 $2,530 $211 $2,741 All Other 2 0.571 % $1,014 $1,014 $87 $1,101 Total352 100.000 %$178,129 $178,129 $14,847 $192,976 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 91Schedule 6.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 32 53.333 % $1,144 $1,144 $274 $1,418 FD602 Sewer Fund 24 40.000 % $858 $858 $206 $1,064 FD705 Whale Rock Fund 4 6.667 % $143 $143 $34 $177 Total60 100.000 %$2,145 $2,145 $514 $2,659 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 92Schedule 6.0122020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 2 2.597 % $5,083 $5,083 $245 $5,328 City Council 2 2.597 % $5,083 $5,083 $245 $5,328 FD601 Water Fund 11 14.286 % $27,957 $27,957 $1,348 $29,305 FD602 Sewer Fund 1 1.299 % $2,542 $2,542 $123 $2,665 Parks Maintenance 4 5.195 % $10,166 $10,166 $490 $10,656 Streets Maintenance 1 1.299 % $2,542 $2,542 $123 $2,665 Traffic Signals & Lighting 1 1.299 % $2,542 $2,542 $123 $2,665 Youth Services 14 18.182 % $35,582 $35,582 $1,715 $37,297 Ranger Program 3 3.896 % $7,625 $7,625 $368 $7,993 Patrol 9 11.688 % $22,874 $22,874 $1,103 $23,977 Investigations 2 2.597 % $5,083 $5,083 $245 $5,328 Emergency Response 5 6.494 % $12,708 $12,708 $613 $13,321 Golf Course 2 2.597 % $5,083 $5,083 $245 $5,328 Aquatics 1 1.299 % $2,542 $2,542 $123 $2,665 Development Review 1 1.299 % $2,542 $2,542 $123 $2,665 Community Development Admin 1 1.299 % $2,542 $2,542 $123 $2,665 CIP Project Engineering 3 3.896 % $7,625 $7,625 $368 $7,993 Urban Forest Services 2 2.597 % $5,083 $5,083 $245 $5,328 Facilities Maintenance 1 1.299 % $2,542 $2,542 $123 $2,665 Recreation Facilities 2 2.597 % $5,083 $5,083 $245 $5,328 FD621Transit Fund 8 10.390 % $20,333 $20,333 $980 $21,313 FD705 Whale Rock Fund 1 1.298 % $2,539 $2,539 $119 $2,658 Total77 100.000 %$195,701 $195,701 $9,435 $205,136 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 93Schedule 6.0132020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.244 % $58 $58 $4 $62 Finance 4 0.976 % $232 $232 $232 Information Services 6 1.463 % $348 $348 $24 $372 Human Resources 2 0.488 % $116 $116 $8 $124 Building and Safety 15 3.659 % $871 $871 $60 $931 Public Works Administration 3 0.732 % $174 $174 $12 $186 Parks Maintenance 12 2.927 % $697 $697 $48 $745 Streets Maintenance 12 2.927 % $697 $697 $48 $745 Fleet 5 1.220 % $290 $290 $20 $310 Police Administration 6 1.463 % $348 $348 $24 $372 Patrol 56 13.659 % $3,253 $3,253 $226 $3,479 Investigations 23 5.610 % $1,336 $1,336 $93 $1,429 Police Support Services 3 0.732 % $174 $174 $12 $186 Fire Administration 9 2.195 % $523 $523 $36 $559 Emergency Response 28 6.829 % $1,626 $1,626 $113 $1,739 Hazard Prevention 11 2.683 % $639 $639 $44 $683 FD601 Water Fund 40 9.756 % $2,323 $2,323 $161 $2,484 FD602 Sewer Fund 48 11.707 % $2,788 $2,788 $193 $2,981 FD621Transit Fund 28 6.829 % $1,626 $1,626 $113 $1,739 City Administration 3 0.732 % $174 $174 $174 Ranger Program 3 0.732 % $174 $174 $12 $186 Community Development Admin 2 0.488 % $116 $116 $8 $124 Traffic Signals & Lighting 3 0.732 % $174 $174 $12 $186 Neighborhood Services 2 0.488 % $116 $116 $8 $124 FD611 Parking Fund 16 3.902 % $929 $929 $64 $993 City Attorney 1 0.244 % $58 $58 $58 Youth Services 5 1.220 % $290 $290 $20 $310 City Clerk 1 0.244 % $58 $58 $58 Traffic Safety 2 0.488 % $116 $116 $8 $124 Fire Apparatus Service 1 0.244 % $58 $58 $4 $62 Facilities Maintenance 6 1.463 % $348 $348 $24 $372 City Council 7 1.707 % $407 $407 $28 $435 CIP Project Engineering 9 2.195 % $523 $523 $36 $559 Tourism and Bid Promotion 1 0.244 % $58 $58 $4 $62 Urban Forest Services 5 1.220 % $290 $290 $20 $310 Swim Center Maintenance 1 0.244 % $58 $58 $4 $62 Recreation Administration 1 0.244 % $58 $58 $4 $62 Golf Course 1 0.244 % $58 $58 $4 $62 FD705 Whale Rock Fund 5 1.220 % $290 $290 $20 $310 All Other 23 5.606 % $1,341 $1,341 $97 $1,438 Total410 100.000 %$23,813 $23,813 $1,616 $25,429 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 94Schedule 6.0132020User 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 95Schedule 6.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 38 3.946 % $7,384 $7,384 $369 $7,753 Recreation Administration 27 2.804 % $5,246 $5,246 $262 $5,508 Transportation/Plan Engineering 13 1.350 % $2,526 $2,526 $126 $2,652 City Administration 15 1.558 % $2,915 $2,915 $2,915 City Attorney 9 0.935 % $1,749 $1,749 $1,749 City Clerk 11 1.142 % $2,137 $2,137 $2,137 Human Resources 11 1.142 % $2,137 $2,137 $107 $2,244 Finance 31 3.219 % $6,024 $6,024 $6,024 Facilities Maintenance 22 2.285 % $4,275 $4,275 $214 $4,489 Fleet 7 0.727 % $1,360 $1,360 $68 $1,428 Police Administration 48 4.984 % $9,327 $9,327 $466 $9,793 Fire Administration 48 4.984 % $9,327 $9,327 $466 $9,793 FD601 Water Fund 53 5.504 % $10,298 $10,298 $515 $10,813 FD602 Sewer Fund 43 4.465 % $8,355 $8,355 $417 $8,772 FD611 Parking Fund 64 6.646 % $12,436 $12,436 $621 $13,057 FD621Transit Fund 9 0.935 % $1,749 $1,749 $87 $1,836 Recreation Facilities 21 2.181 % $4,080 $4,080 $204 $4,284 Long Range Planning 6 0.623 % $1,166 $1,166 $58 $1,224 Building and Safety 22 2.285 % $4,275 $4,275 $214 $4,489 Development Review 18 1.869 % $3,498 $3,498 $175 $3,673 Economic Development 3 0.312 % $583 $583 $29 $612 Natural Resource Protection 2 0.208 % $389 $389 $19 $408 Information Services 6 0.623 % $1,166 $1,166 $58 $1,224 Community Development Admin 18 1.869 % $3,498 $3,498 $175 $3,673 Parks Maintenance 34 3.531 % $6,607 $6,607 $330 $6,937 Streets Maintenance 6 0.623 % $1,166 $1,166 $58 $1,224 Traffic Signals & Lighting 4 0.415 % $777 $777 $39 $816 Youth Services 10 1.038 % $1,943 $1,943 $97 $2,040 Community Services 7 0.727 % $1,360 $1,360 $68 $1,428 Ranger Program 4 0.415 % $777 $777 $39 $816 Aquatics 14 1.454 % $2,720 $2,720 $136 $2,856 Patrol 79 8.204 % $15,350 $15,350 $767 $16,117 Investigations 21 2.181 % $4,080 $4,080 $204 $4,284 Police Support Services 44 4.569 % $8,550 $8,550 $427 $8,977 Neighborhood Services 2 0.208 % $389 $389 $19 $408 Traffic Safety 4 0.415 % $777 $777 $39 $816 Emergency Response 102 10.592 % $19,820 $19,820 $990 $20,810 Hazard Prevention 11 1.142 % $2,137 $2,137 $107 $2,244 Golf Course 4 0.415 % $777 $777 $39 $816 Fire Apparatus Service 2 0.208 % $389 $389 $19 $408 City Council 7 0.727 % $1,360 $1,360 $68 $1,428 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 96Schedule 6.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 22 2.285 % $4,275 $4,275 $214 $4,489 Urban Forest Services 10 1.038 % $1,943 $1,943 $97 $2,040 Swim Center Maintenance 2 0.208 % $389 $389 $19 $408 FD705 Whale Rock Fund 5 0.519 % $972 $972 $49 $1,021 Risk Management 3 0.312 % $583 $583 $29 $612 All Other 21 2.178 % $4,079 $4,079 $205 $4,284 Total963 100.000 %$187,120 $187,120 $8,709 $195,829 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 97Schedule 6.0152020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 300 23.077 % $20,728 $20,728 $2,949 $23,677 Fire Administration 200 15.385 % $13,819 $13,819 $1,966 $15,785 FD601 Water Fund 150 11.538 % $10,364 $10,364 $1,474 $11,838 FD602 Sewer Fund 150 11.538 % $10,364 $10,364 $1,474 $11,838 FD621Transit Fund 200 15.385 % $13,819 $13,819 $1,966 $15,785 Public Works Administration 200 15.385 % $13,819 $13,819 $1,966 $15,785 Traffic Signals & Lighting 100 7.692 % $6,908 $6,908 $983 $7,891 Total1,300 100.000 %$89,821 $89,821 $12,778 $102,599 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 98Schedule 6.0162020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 2 28.571 % $16,171 $16,171 $820 $16,991 Fire Administration 2 28.571 % $16,171 $16,171 $820 $16,991 Public Works Administration 1 14.286 % $8,086 $8,086 $410 $8,496 FD705 Whale Rock Fund 2 28.572 % $16,172 $16,172 $820 $16,992 Total7 100.000 %$56,600 $56,600 $2,870 $59,470 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 99Schedule 6.0172020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 44,071 26.749 % $54,857 $54,857 $2,288 $57,145 FD602 Sewer Fund 2,242 1.361 % $2,791 $2,791 $116 $2,907 FD601 Water Fund 3,274 1.987 % $4,075 $4,075 $170 $4,245 FD705 Whale Rock Fund 7,856 4.768 % $9,779 $9,779 $408 $10,187 Patrol 85,704 52.018 % $106,679 $106,679 $4,449 $111,128 Recreation Administration 19,113 11.601 % $23,791 $23,791 $992 $24,783 Emergency Response 2,498 1.516 % $3,109 $3,109 $130 $3,239 Total164,758 100.000 %$205,081 $205,081 $8,553 $213,634 (A) Alloc basis:Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 100Schedule 6.0182020TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCity Administration $44,450 $4,735 $32,575 $297 $550 $2,698 $506 City Attorney $21,155 $4,735 $9,365 $111 $550 $4,587 City Clerk $28,394 $3,788 $10,892 $260 $1,814 $9,445 Finance $73,536 $16,098 $31,557 $334 $10,116 $9,175 Network Services $10,180 $10,180 Information Services $39,254 $8,359 $8,842 $236 $16,707 $3,514 Human Resources $34,131 $8,359 $17,132 $377 $1,005 $4,890 Risk Management $612 Public Works Administration $68,319 $5,716 $15,474 $707 $3,832 $5,042 Facilities Maintenance $35,432 $4,180 $11,053 $94 $6,783 $3,055 $2,741 Fleet $23,439 $4,180 $9,947 $236 $3,643 $2,598 $1,097 CIP Project Engineering $50,687 $19,853 $330 $5,527 $8,098 $3,838 Transportation/Plan Engineering $38,891 $8,359 $15,474 $189 $8,856 $3,361 City Council $16,335 $5,225 $236 $628 $3,055 Economic Development $5,200 $1,045 $2,211 $47 $126 $611 $548 Natural Resource Protection $12,160 $4,180 $4,421 $141 $503 $2,445 Tourism and Bid Promotion $3,084 $1,828 $94 $31 $1,069 Community Promotion $553 $553 Community Development Admin $99,315 $8,672 $14,258 $377 $8,887 $3,514 Commissions & Committees $2,211 $2,211 Development Review $75,819 $19,853 $30,726 $566 $10,238 $8,098 Long Range Planning $10,066 $8,842 Building and Safety $73,313 $15,151 $34,329 $283 $9,672 $6,265 $2,193 Parks Maintenance $83,849 $15,674 $33,379 $5,025 $3,208 $8,225 Swim Center Maintenance $13,730 $3,135 $4,421 $47 $3,518 $2,139 Urban Forest Services $29,887 $6,270 $9,947 $236 $3,895 $764 $1,097 Streets Maintenance $52,341 $10,449 $23,542 $141 $4,396 $2,598 $6,581 Traffic Signals & Lighting $29,043 $2,090 $4,421 $94 $8,102 $1,681 $1,097 Stormwater and Flood Control $25,178 $4,524 $15,805 $3,690 $611 $548 Recreation Administration $53,060 $5,904 $13,263 $236 $706 $2,598 Recreation Facilities $34,444 $4,180 $9,638 $94 $503 $9,320 $1,097 Youth Services $98,373 $9,404 $43,724 $189 $1,131 $4,278 Community Services $19,888 $7,314 $6,764 $141 $880 $3,361 Ranger Program $41,097 $8,359 $17,132 $141 $1,005 $3,820 $1,645 Aquatics $38,224 $6,270 $21,154 $94 $754 $4,431 Golf Course $30,627 $6,270 $15,164 $94 $754 $2,139 Police Administration $80,885 $7,314 $12,158 $236 $880 $6,723 $2,741 Patrol $447,452 $49,110 $95,051 $75,794 $141 $10,615 $24,753 $37,287 Investigations $76,249 $13,584 $26,526 $94 $6,344 $5,500 $13,160 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 101Schedule 6.0182020Cell PhonesCellular Data ServicesTelephonesSouth HillsTassajaraDirect Dept ExpCity Administration $174 $2,915 City Attorney $58 $1,749 City Clerk $58 $2,137 Finance $232 $6,024 Network ServicesInformation Services $372 $1,224 Human Resources $124 $2,244 Risk Management$612 Public Works Administration $5,328 $186 $7,753 $15,785 $8,496 Facilities Maintenance $2,665 $372 $4,489 Fleet $310 $1,428 CIP Project Engineering $7,993 $559 $4,489 Transportation/Plan Engineering $2,652 City Council $5,328 $435 $1,428 Economic Development $612 Natural Resource Protection $62 $408 Tourism and Bid Promotion $62 Community PromotionCommunity Development Admin $2,665 $124 $3,673 $57,145 Commissions & CommitteesDevelopment Review $2,665 $3,673 Long Range Planning $1,224 Building and Safety $931 $4,489 Parks Maintenance $10,656 $745 $6,937 Swim Center Maintenance $62 $408 Urban Forest Services $5,328 $310 $2,040 Streets Maintenance $2,665 $745 $1,224 Traffic Signals & Lighting $2,665 $186 $816 $7,891 Stormwater and Flood ControlRecreation Administration $62 $5,508 $24,783 Recreation Facilities $5,328 $4,284 Youth Services $37,297 $310 $2,040 Community Services $1,428 Ranger Program $7,993 $186 $816 Aquatics $2,665 $2,856 Golf Course $5,328 $62 $816 Police Administration $372 $9,793 $23,677 $16,991 Patrol $23,977 $3,479 $16,117 $111,128 Investigations $5,328 $1,429 $4,284 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 102Schedule 6.0182020TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryPolice Support Services $137,105 $21,943 $46,332 $283 $4,208 $51,338 $3,838 Neighborhood Services $18,737 $2,090 $7,052 $47 $4,962 $764 $3,290 Traffic Safety $28,361 $3,135 $8,842 $47 $5,087 $4,278 $6,032 Fire Administration $63,850 $4,180 $9,395 $236 $503 $3,667 $2,741 Emergency Response $305,351 $48,065 $103,340 $22,968 $12,059 $37,587 $42,223 Hazard Prevention $47,976 $8,359 $17,684 $236 $8,856 $4,431 $5,483 Fire Apparatus Service $7,075 $2,090 $4,421 $94 FD205 CDBG Fund $2,211 $2,211 FD208 Tourism Bid Fund $4,501 $261 $3,868 $219 $153 FD601 Water Fund $242,737 $33,834 $74,073 $1,461 $21,339 $34,379 $17,548 $1,418 FD602 Sewer Fund $217,437 $35,547 $77,434 $1,508 $27,825 $36,671 $8,225 $1,064 FD611 Parking Fund $95,230 $14,315 $24,315 $189 $1,727 $37,893 $2,741 FD621Transit Fund $77,257 $2,142 $8,842 $47 $6,533 $3,667 $15,353 FD705 Whale Rock Fund $55,700 $1,672 $8,842 $47 $11,196 $2,598 $177 FD711 Hazardous Mat Task Force Fund $1,099 $1,099 All Other $200,110 $11,492 $615 $78,347 $102,833 $1,101 Total$3,425,600 $493,292 $1,019,881 $98,762 $11,703 $324,527 $479,703 $192,976 $2,659 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 103Schedule 6.0182020Cell PhonesCellular Data ServicesTelephonesSouth HillsTassajaraDirect Dept ExpPolice Support Services $186 $8,977 Neighborhood Services $124 $408 Traffic Safety $124 $816 Fire Administration $559 $9,793 $15,785 $16,991 Emergency Response $13,321 $1,739 $20,810 $3,239 Hazard Prevention $683 $2,244 Fire Apparatus Service $62 $408 FD205 CDBG FundFD208 Tourism Bid FundFD601 Water Fund $29,305 $2,484 $10,813 $11,838 $4,245 FD602 Sewer Fund $2,665 $2,981 $8,772 $11,838 $2,907 FD611 Parking Fund $993 $13,057 FD621Transit Fund $21,313 $1,739 $1,836 $15,785 FD705 Whale Rock Fund $2,658 $310 $1,021 $16,992 $10,187 FD711 Hazardous Mat Task Force FundAll Other $1,438 $4,284 Total$205,136 $25,429 $195,829 $102,599 $59,470 $213,634 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 7.01 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesCosts to be allocatedDetail page 105Schedule 7.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,031,587 $1,031,587 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011001 - City Administration $35,850 $12,447 $48,297 1011501 - City Attorney $10,205 $1,538 $11,743 1011021 - City Clerk $1,352 $323 $1,675 1012000 - Finance $11,554 $2,761 $14,315 1011101 - Network Services $35,146 $4,108 $39,254 1011103 - Information Services$4,604 $4,604 1012006 - Finance Support Services$1,343 $1,343 1013001 - Human Resources$14,142 $14,142 1013003 - Wellness Program$30 $30 1015005 - Facilities Maintenance$9,098 $9,098 8020000 - Insurance ISF Fund$46,139 $46,139 Total allocated additions:$98,913 $96,533 $195,446 $195,446 Total to be allocated$1,130,500 $96,533 $1,227,033 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 106Schedule 7.0032020TotalGeneral & 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$98,913 $98,913 Functional Cost$1,130,500 $169,068 $595,078 $366,354 Reallocate Admin($169,068) $104,645 $64,423 Allocable Costs$1,130,500 $699,723 $430,777 1st Allocation$1,130,500 $699,723 $430,777 Additions: 2ndOther$96,533 $96,533 Functional Cost$96,533 $96,533 Reallocate Admin($96,533) $59,749 $36,784 Allocable Costs$96,533 $59,749 $36,784 2nd Allocation$96,533 $59,749 $36,784 Total allocated$1,227,033 $759,472 $467,561 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesDetail allocation ofInformation ServicesDetail page 107Schedule 7.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 300 5.201 % $36,393 $36,393 $36,393 Public Works Administration 363 6.293 % $44,036 $44,036 $4,477 $48,513 Community Development Admin 1,610 27.913 % $195,311 $195,311 $19,859 $215,170 FD601 Water Fund 258 4.473 % $31,298 $31,298 $3,182 $34,480 FD602 Sewer Fund 231 4.005 % $28,023 $28,023 $2,849 $30,872 Fire Administration 701 12.153 % $85,039 $85,039 $8,647 $93,686 Police Administration 881 15.274 % $106,875 $106,875 $10,867 $117,742 Recreation Administration 248 4.300 % $30,085 $30,085 $3,059 $33,144 City Administration 527 9.137 % $63,931 $63,931 $63,931 City Attorney 97 1.682 % $11,767 $11,767 $11,767 Stormwater and Flood Control 357 6.189 % $43,308 $43,308 $4,403 $47,711 FD705 Whale Rock Fund 17 0.295 % $2,062 $2,062 $210 $2,272 FD621Transit Fund 17 0.295 % $2,062 $2,062 $210 $2,272 FD611 Parking Fund 161 2.790 % $19,533 $19,533 $1,986 $21,519 Total5,768 100.000 %$699,723 $699,723 $59,749 $759,472 (A) Alloc basis:Estimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 108Schedule 7.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.006 % $4,333 $4,333 $409 $4,742 Facilities Maintenance 500 1.257 % $5,417 $5,417 $512 $5,929 Streets Maintenance 965 2.427 % $10,454 $10,454 $988 $11,442 Stormwater and Flood Control 615 1.547 % $6,662 $6,662 $629 $7,291 Traffic Signals & Lighting 200 0.503 % $2,167 $2,167 $205 $2,372 Transportation/Plan Engineering 600 1.509 % $6,500 $6,500 $614 $7,114 Recreation Administration 400 1.006 % $4,333 $4,333 $409 $4,742 Recreation Facilities 100 0.251 % $1,083 $1,083 $102 $1,185 Youth Services 200 0.503 % $2,167 $2,167 $205 $2,372 Community Services 200 0.503 % $2,167 $2,167 $205 $2,372 Ranger Program 300 0.754 % $3,250 $3,250 $307 $3,557 Aquatics 100 0.251 % $1,083 $1,083 $102 $1,185 Golf Course 400 1.006 % $4,333 $4,333 $409 $4,742 Police Administration 650 1.635 % $7,041 $7,041 $665 $7,706 Patrol 4,600 11.568 % $49,832 $49,832 $4,708 $54,540 Investigations 1,100 2.766 % $11,916 $11,916 $1,126 $13,042 Police Support Services 2,000 5.030 % $21,666 $21,666 $2,047 $23,713 Neighborhood Services 100 0.251 % $1,083 $1,083 $102 $1,185 Traffic Safety 400 1.006 % $4,333 $4,333 $409 $4,742 Fire Administration 400 1.006 % $4,333 $4,333 $409 $4,742 Emergency Response 4,500 11.316 % $48,749 $48,749 $4,606 $53,355 Hazard Prevention 600 1.509 % $6,500 $6,500 $614 $7,114 FD208 Tourism Bid Fund 175 0.440 % $1,896 $1,896 $179 $2,075 FD601 Water Fund 3,525 8.865 % $38,187 $38,187 $3,608 $41,795 FD602 Sewer Fund 2,995 7.532 % $32,445 $32,445 $3,065 $35,510 FD621Transit Fund 300 0.754 % $3,250 $3,250 $307 $3,557 FD705 Whale Rock Fund 390 0.981 % $4,225 $4,225 $399 $4,624 City Administration 400 1.006 % $4,333 $4,333 $4,333 Economic Development 100 0.251 % $1,083 $1,083 $102 $1,185 Natural Resource Protection 200 0.503 % $2,167 $2,167 $205 $2,372 Community Promotion 25 0.063 % $271 $271 $26 $297 City Attorney 300 0.754 % $3,250 $3,250 $3,250 City Clerk 500 1.257 % $5,417 $5,417 $5,417 Finance 1,200 3.018 % $13,000 $13,000 $13,000 Network Services 1,000 2.515 % $10,833 $10,833 $10,833 Information Services 425 1.069 % $4,604 $4,604 $4,604 Human Resources 600 1.509 % $6,500 $6,500 $614 $7,114 Community Development Admin 550 1.383 % $5,958 $5,958 $563 $6,521 Building and Safety 1,350 3.395 % $14,625 $14,625 $1,382 $16,007 Public Works Administration 600 1.509 % $6,500 $6,500 $614 $7,114 Parks Maintenance 1,200 3.018 % $13,000 $13,000 $1,228 $14,228 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 109Schedule 7.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance 100 0.251 % $1,083 $1,083 $102 $1,185 Fire Apparatus Service 200 0.503 % $2,167 $2,167 $205 $2,372 Fleet 450 1.132 % $4,875 $4,875 $461 $5,336 FD205 CDBG Fund 50 0.126 % $542 $542 $51 $593 FD611 Parking Fund 1,000 2.515 % $10,833 $10,833 $1,023 $11,856 CIP Project Engineering 1,500 3.772 % $16,250 $16,250 $1,535 $17,785 Development Review 1,300 3.269 % $14,081 $14,081 $1,333 $15,414 Total39,765 100.000 %$430,777 $430,777 $36,784 $467,561 (A) Alloc basis:Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 110Schedule 7.0062020TotalInformation ServicesEnterprise AppsCity Administration$68,264 $63,931 $4,333 City Attorney$15,017 $11,767 $3,250 City Clerk$5,417 $5,417 Finance $13,000 $13,000 Network Services$47,226 $36,393 $10,833 Information Services$4,604 $4,604 Human Resources$7,114 $7,114 Public Works Administration$55,627 $48,513 $7,114 Facilities Maintenance$5,929 $5,929 Fleet$5,336 $5,336 CIP Project Engineering$17,785 $17,785 Transportation/Plan Engineering$7,114 $7,114 Economic Development$1,185 $1,185 Natural Resource Protection$2,372 $2,372 Community Promotion$297 $297 Community Development Admin $221,691 $215,170 $6,521 Development Review$15,414 $15,414 Building and Safety$16,007 $16,007 Parks Maintenance$14,228 $14,228 Swim Center Maintenance$1,185 $1,185 Urban Forest Services$4,742 $4,742 Streets Maintenance$11,442 $11,442 Traffic Signals & Lighting$2,372 $2,372 Stormwater and Flood Control$55,002 $47,711 $7,291 Recreation Administration$37,886 $33,144 $4,742 Recreation Facilities$1,185 $1,185 Youth Services$2,372 $2,372 Community Services$2,372 $2,372 Ranger Program$3,557 $3,557 Aquatics$1,185 $1,185 Golf Course $4,742 $4,742 Police Administration$125,448 $117,742 $7,706 Patrol$54,540 $54,540 Investigations$13,042 $13,042 Police Support Services$23,713 $23,713 Neighborhood Services$1,185 $1,185 Traffic Safety$4,742 $4,742 Fire Administration$98,428 $93,686 $4,742 Emergency Response$53,355 $53,355 Hazard Prevention$7,114 $7,114 Fire Apparatus Service$2,372 $2,372 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 111Schedule 7.0062020TotalInformation ServicesEnterprise AppsFD205 CDBG Fund$593 $593 FD208 Tourism Bid Fund$2,075 $2,075 FD601 Water Fund$76,275 $34,480 $41,795 FD602 Sewer Fund$66,382 $30,872 $35,510 FD611 Parking Fund$33,375 $21,519 $11,856 FD621Transit Fund$5,829 $2,272 $3,557 FD705 Whale Rock Fund$6,896 $2,272 $4,624 Total$1,227,033 $759,472 $467,561 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 8.01 FINANCE SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Finance Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city- owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 113Schedule 8.00220201st 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: 1011001 - City Administration $1,359 $472 $1,831 1011501 - City Attorney $1,523 $229 $1,752 1012000 - Finance $5,907 $885 $6,792 8020000 - Insurance ISF Fund$273 $273 Total allocated additions:$8,789 $1,859 $10,648 $10,648 Total to be allocated$154,988 $1,859 $156,847 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 114Schedule 8.0032020TotalGeneral & 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$8,789 $8,789 Functional Cost$154,988 $8,789 $109,989 $36,210 Reallocate Admin($8,789) $6,612 $2,177 Allocable Costs$154,988 $116,601 $38,387 1st Allocation$154,988 $116,601 $38,387 Additions: 2ndOther$1,859 $1,859 Functional Cost$1,859 $1,859 Reallocate Admin($1,859) $1,399 $460 Allocable Costs$1,859 $1,399 $460 2nd Allocation$1,859 $1,399 $460 Total allocated$156,847 $118,000 $38,847 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 115Schedule 8.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 157,339 0.176 % $205 $205 $3 $208 Cultural Activities 332,351 0.371 % $433 $433 $6 $439 Economic Development 269,768 0.301 % $351 $351 $5 $356 Natural Resource Protection 617,952 0.690 % $805 $805 $11 $816 Community Promotion 393,509 0.439 % $512 $512 $7 $519 City Attorney 1,000,636 1.118 % $1,303 $1,303 $1,303 City Clerk 566,644 0.633 % $738 $738 $738 Finance 1,779,620 1.988 % $2,318 $2,318 $2,318 Network Services 2,992,351 3.342 % $3,897 $3,897 $3,897 Human Resources 1,217,672 1.360 % $1,586 $1,586 $21 $1,607 Insurance ISF Fund 4,808,289 5.370 % $6,262 $6,262 $83 $6,345 Wellness Program 3,114 0.003 % $4 $4 $4 Community Development Admin 867,164 0.969 % $1,129 $1,129 $15 $1,144 Commissions & Committees 15,513 0.017 % $20 $20 $20 Development Review 1,053,548 1.177 % $1,372 $1,372 $18 $1,390 Long Range Planning 114,993 0.128 % $150 $150 $2 $152 Building and Safety 2,269,498 2.535 % $2,956 $2,956 $39 $2,995 Public Works Administration 945,448 1.056 % $1,231 $1,231 $16 $1,247 Parks Maintenance 2,587,151 2.890 % $3,369 $3,369 $45 $3,414 Swim Center Maintenance 504,654 0.564 % $657 $657 $9 $666 Urban Forest Services 830,659 0.928 % $1,082 $1,082 $14 $1,096 Facilities Maintenance 1,152,577 1.287 % $1,501 $1,501 $20 $1,521 Streets Maintenance 1,143,992 1.278 % $1,490 $1,490 $20 $1,510 Stormwater and Flood Control 793,352 0.886 % $1,033 $1,033 $14 $1,047 Traffic Signals & Lighting 519,399 0.580 % $676 $676 $9 $685 Fleet 1,077,423 1.203 % $1,403 $1,403 $19 $1,422 City Administration 1,266,811 1.415 % $1,650 $1,650 $1,650 Transportation/Plan Engineering 896,195 1.001 % $1,167 $1,167 $15 $1,182 Recreation Administration 780,489 0.872 % $1,016 $1,016 $13 $1,029 Recreation Facilities 190,312 0.213 % $248 $248 $3 $251 Youth Services 853,586 0.953 % $1,112 $1,112 $15 $1,127 Ranger Program 496,081 0.554 % $646 $646 $9 $655 Aquatics 402,346 0.449 % $524 $524 $7 $531 Police Administration 1,997,594 2.231 % $2,601 $2,601 $35 $2,636 Patrol 9,337,298 10.429 % $12,160 $12,160 $161 $12,321 Investigations 2,786,997 3.113 % $3,629 $3,629 $48 $3,677 Neighborhood Services 229,238 0.256 % $299 $299 $4 $303 Traffic Safety 796,078 0.889 % $1,037 $1,037 $14 $1,051 Fire Administration 936,461 1.046 % $1,220 $1,220 $16 $1,236 Emergency Response 10,175,128 11.364 % $13,251 $13,251 $176 $13,427 Hazard Prevention 885,601 0.989 % $1,153 $1,153 $15 $1,168 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 116Schedule 8.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraining Services 73,793 0.082 % $96 $96 $1 $97 Fire Station 30,106 0.034 % $39 $39 $1 $40 Disaster Assistance 62,052 0.069 % $81 $81 $1 $82 FD202 Downtown Bid Fund 272,165 0.304 % $354 $354 $5 $359 FD601 Water Fund 6,361,662 7.105 % $8,285 $8,285 $110 $8,395 FD611 Parking Fund 2,489,100 2.780 % $3,242 $3,242 $43 $3,285 FD602 Sewer Fund 7,522,181 8.401 % $9,796 $9,796 $130 $9,926 Golf Course 595,060 0.665 % $775 $775 $10 $785 FD705 Whale Rock Fund 887,145 0.991 % $1,155 $1,155 $15 $1,170 Information Services 1,031,587 1.152 % $1,343 $1,343 $1,343 FD208 Tourism Bid Fund 1,383,208 1.545 % $1,801 $1,801 $24 $1,825 FD621Transit Fund 909,464 1.016 % $1,184 $1,184 $16 $1,200 FD206 Law Enforcement Grant Fund 42,648 0.048 % $56 $56 $1 $57 Fire Apparatus Service 379,185 0.424 % $494 $494 $7 $501 Police Support Services 2,484,815 2.775 % $3,236 $3,236 $43 $3,279 Community Services 474,519 0.530 % $618 $618 $8 $626 FD711 Hazardous Mat Task Force Fund 44,601 0.050 % $58 $58 $1 $59 Finance Non Departmental 167,004 0.187 % $217 $217 $3 $220 Development Services 1,003,441 1.121 % $1,307 $1,307 $17 $1,324 Human Relations 353,546 0.395 % $460 $460 $6 $466 CIP Project Engineering 2,205,278 2.463 % $2,872 $2,872 $38 $2,910 Jack House 7,238 0.008 % $9 $9 $9 FD401 Capital Outlay Engineering 2,080 0.002 % $3 $3 $3 FD505 Affordable Housing Fund 330,000 0.369 % $430 $430 $6 $436 Community Services Group 9,593 0.011 % $12 $12 $12 Risk Management 5,402 0.006 % $7 $7 $7 Water Administration/Engineering 3,180 0.004 % $4 $4 $4 Solid Waste Recycling 87,156 0.097 % $114 $114 $2 $116 FD402 Fleet Replace 207 FD504 LOVR Impace Fee 270,094 0.302 % $352 $352 $4 $356 FD715 Boysen Ranch 3,341 0.001 % $5 $5 $5 Total89,535,682 100.000 %$116,601 $116,601 $1,399 $118,000 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofParkingDetail page 117Schedule 8.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 16,320 45.070 % $17,301 $17,301 $289 $17,590 Network Services 7,140 19.718 % $7,569 $7,569 $7,569 City Administration 1,020 2.817 % $1,081 $1,081 $1,081 Finance 2,040 5.634 % $2,163 $2,163 $2,163 Building and Safety 20,400 56.338 % $21,626 $21,626 $361 $21,987 All Other (10,710) -29.577% ($11,353) ($11,353) ($190) ($11,543)Total36,210 100.000 %$38,387 $38,387 $460 $38,847 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 118Schedule 8.0062020TotalGeneral Support ServicesParkingCity Administration$2,731 $1,650 $1,081 City Attorney$1,303 $1,303 City Clerk$738 $738 Finance $4,481 $2,318 $2,163 Network Services$11,466 $3,897 $7,569 Information Services$1,343 $1,343 Human Resources$1,607 $1,607 Risk Management$7 $7 Wellness Program$4 $4 Public Works Administration$18,837 $1,247 $17,590 Facilities Maintenance$1,521 $1,521 Fleet$1,422 $1,422 CIP Project Engineering$2,910 $2,910 Transportation/Plan Engineering$1,182 $1,182 Insurance ISF Fund$6,345 $6,345 City Council$208 $208 Cultural Activities$439 $439 Economic Development$356 $356 Natural Resource Protection$816 $816 Community Promotion$519 $519 Community Services Group$12 $12 Finance Non Departmental$220 $220 Community Development Admin$1,144 $1,144 Commissions & Committees$20 $20 Development Review$1,390 $1,390 Long Range Planning$152 $152 Development Services $1,324 $1,324 Building and Safety$24,982 $2,995 $21,987 Human Relations$466 $466 Parks Maintenance$3,414 $3,414 Swim Center Maintenance$666 $666 Urban Forest Services$1,096 $1,096 Streets Maintenance$1,510 $1,510 Traffic Signals & Lighting$685 $685 Stormwater and Flood Control$1,047 $1,047 Water Administration/Engineering$4 $4 Solid Waste Recycling$116 $116 Recreation Administration$1,029 $1,029 Recreation Facilities$251 $251 Youth Services$1,127 $1,127 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 119Schedule 8.0062020TotalGeneral Support ServicesParkingCommunity Services$626 $626 Ranger Program$655 $655 Aquatics$531 $531 Golf Course $785 $785 Jack House$9 $9 Police Administration$2,636 $2,636 Patrol$12,321 $12,321 Investigations$3,677 $3,677 Police Support Services$3,279 $3,279 Neighborhood Services$303 $303 Traffic Safety$1,051 $1,051 Fire Administration$1,236 $1,236 Emergency Response$13,427 $13,427 Hazard Prevention$1,168 $1,168 Training Services$97 $97 Fire Apparatus Service$501 $501 Fire Station$40 $40 Disaster Assistance$82 $82 FD202 Downtown Bid Fund$359 $359 FD206 Law Enforcement Grant Fund$57 $57 FD208 Tourism Bid Fund$1,825 $1,825 FD401 Capital Outlay Engineering$3 $3 FD402 Fleet ReplaceFD504 LOVR Impace Fee$356 $356 FD505 Affordable Housing Fund$436 $436 FD601 Water Fund$8,395 $8,395 FD602 Sewer Fund$9,926 $9,926 FD611 Parking Fund$3,285 $3,285 FD621Transit Fund$1,200 $1,200 FD705 Whale Rock Fund$1,170 $1,170 FD711 Hazardous Mat Task Force Fund$59 $59 FD715 Boysen Ranch$5 $5 All Other($11,543)($11,543)Total$156,847 $118,000 $38,847 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 9.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesCosts to be allocatedDetail page 121Schedule 9.00220201st 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 1011001 - City Administration $10,753 $3,733 $14,486 1011501 - City Attorney $12,046 $1,815 $13,861 1011021 - City Clerk $10,222 $3,726 $13,948 1012000 - Finance $20,375 $3,981 $24,356 1011101 - Network Services $31,102 $3,029 $34,131 1011103 - Information Services $6,500 $614 $7,114 1012006 - Finance Support Services $1,586 $21 $1,607 1013003 - Wellness Program$58 $58 1015005 - Facilities Maintenance$13,973 $13,973 8020000 - Insurance ISF Fund$64,714 $64,714 Total allocated additions:$95,506 $95,664 $191,170 $191,170 Total to be allocated$1,303,271 $95,664 $1,398,935 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 122Schedule 9.0032020TotalGeneral & 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$95,506 $95,506 Functional Cost$1,303,271 $95,506 $1,207,765 Reallocate Admin($95,506) $95,506 Allocable Costs$1,303,271 $1,303,271 1st Allocation$1,303,271 $1,303,271 Additions: 2ndOther$95,664 $95,664 Functional Cost$95,664 $95,664 Reallocate Admin($95,664) $95,664 Allocable Costs$95,664 $95,664 2nd Allocation$95,664 $95,664 Total allocated$1,398,935 $1,398,935 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 123Schedule 9.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.021 % $13,311 $13,311 $1,083 $14,394 Facilities Maintenance 500 1.277 % $16,638 $16,638 $1,353 $17,991 Streets Maintenance 965 2.464 % $32,112 $32,112 $2,612 $34,724 Stormwater and Flood Control 615 1.570 % $20,465 $20,465 $1,665 $22,130 Traffic Signals & Lighting 200 0.511 % $6,655 $6,655 $541 $7,196 Transportation/Plan Engineering 600 1.532 % $19,966 $19,966 $1,624 $21,590 Recreation Administration 400 1.021 % $13,311 $13,311 $1,083 $14,394 Recreation Facilities 100 0.255 % $3,328 $3,328 $271 $3,599 Youth Services 200 0.511 % $6,655 $6,655 $541 $7,196 Community Services 200 0.511 % $6,655 $6,655 $541 $7,196 Ranger Program 300 0.766 % $9,983 $9,983 $812 $10,795 Aquatics 100 0.255 % $3,328 $3,328 $271 $3,599 Golf Course 400 1.021 % $13,311 $13,311 $1,083 $14,394 Police Administration 650 1.660 % $21,630 $21,630 $1,760 $23,390 Patrol 4,600 11.745 % $153,072 $153,072 $12,452 $165,524 Investigations 1,100 2.809 % $36,604 $36,604 $2,978 $39,582 Police Support Services 2,000 5.107 % $66,553 $66,553 $5,414 $71,967 Neighborhood Services 100 0.255 % $3,328 $3,328 $271 $3,599 Traffic Safety 400 1.021 % $13,311 $13,311 $1,083 $14,394 Fire Administration 400 1.021 % $13,311 $13,311 $1,083 $14,394 Emergency Response 4,500 11.490 % $149,744 $149,744 $12,181 $161,925 Hazard Prevention 600 1.532 % $19,966 $19,966 $1,624 $21,590 FD208 Tourism Bid Fund 175 0.447 % $5,823 $5,823 $474 $6,297 FD601 Water Fund 3,525 9.000 % $117,299 $117,299 $9,542 $126,841 FD602 Sewer Fund 2,995 7.647 % $99,663 $99,663 $8,107 $107,770 FD621Transit Fund 300 0.766 % $9,983 $9,983 $812 $10,795 FD705 Whale Rock Fund 390 0.996 % $12,978 $12,978 $1,056 $14,034 City Administration 400 1.021 % $13,311 $13,311 $13,311 Economic Development 100 0.255 % $3,328 $3,328 $271 $3,599 Natural Resource Protection 200 0.511 % $6,655 $6,655 $541 $7,196 Community Promotion 25 0.064 % $832 $832 $68 $900 City Attorney 300 0.766 % $9,983 $9,983 $9,983 City Clerk 500 1.277 % $16,638 $16,638 $16,638 Finance 1,200 3.064 % $39,932 $39,932 $39,932 Network Services 1,000 2.553 % $33,276 $33,276 $33,276 Information Services 425 1.085 % $14,142 $14,142 $14,142 Community Development Admin 550 1.404 % $18,302 $18,302 $1,489 $19,791 Building and Safety 1,350 3.447 % $44,923 $44,923 $3,654 $48,577 Public Works Administration 600 1.532 % $19,966 $19,966 $1,624 $21,590 Parks Maintenance 1,200 3.064 % $39,932 $39,932 $3,248 $43,180 Swim Center Maintenance 100 0.255 % $3,328 $3,328 $271 $3,599 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 124Schedule 9.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.511 % $6,655 $6,655 $541 $7,196 Fleet 450 1.149 % $14,974 $14,974 $1,218 $16,192 FD205 CDBG Fund 50 0.128 % $1,664 $1,664 $135 $1,799 FD611 Parking Fund 1,000 2.553 % $33,276 $33,276 $2,707 $35,983 CIP Project Engineering 1,500 3.830 % $49,915 $49,915 $4,060 $53,975 Development Review 1,300 3.320 % $43,256 $43,256 $3,520 $46,776 Total39,165 100.000 %$1,303,271 $1,303,271 $95,664 $1,398,935 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 125Schedule 9.0052020TotalHuman ResourcesCity Administration$13,311 $13,311 City Attorney$9,983 $9,983 City Clerk$16,638 $16,638 Finance $39,932 $39,932 Network Services$33,276 $33,276 Information Services$14,142 $14,142 Public Works Administration$21,590 $21,590 Facilities Maintenance$17,991 $17,991 Fleet$16,192 $16,192 CIP Project Engineering$53,975 $53,975 Transportation/Plan Engineering$21,590 $21,590 Economic Development$3,599 $3,599 Natural Resource Protection$7,196 $7,196 Community Promotion$900 $900 Community Development Admin$19,791 $19,791 Development Review$46,776 $46,776 Building and Safety$48,577 $48,577 Parks Maintenance$43,180 $43,180 Swim Center Maintenance$3,599 $3,599 Urban Forest Services$14,394 $14,394 Streets Maintenance$34,724 $34,724 Traffic Signals & Lighting$7,196 $7,196 Stormwater and Flood Control$22,130 $22,130 Recreation Administration$14,394 $14,394 Recreation Facilities$3,599 $3,599 Youth Services$7,196 $7,196 Community Services$7,196 $7,196 Ranger Program$10,795 $10,795 Aquatics$3,599 $3,599 Golf Course $14,394 $14,394 Police Administration$23,390 $23,390 Patrol$165,524 $165,524 Investigations$39,582 $39,582 Police Support Services$71,967 $71,967 Neighborhood Services$3,599 $3,599 Traffic Safety$14,394 $14,394 Fire Administration$14,394 $14,394 Emergency Response$161,925 $161,925 Hazard Prevention$21,590 $21,590 Fire Apparatus Service$7,196 $7,196 FD205 CDBG Fund$1,799 $1,799 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 126Schedule 9.0052020TotalHuman ResourcesFD208 Tourism Bid Fund$6,297 $6,297 FD601 Water Fund$126,841 $126,841 FD602 Sewer Fund$107,770 $107,770 FD611 Parking Fund$35,983 $35,983 FD621Transit Fund$10,795 $10,795 FD705 Whale Rock Fund$14,034 $14,034 Total$1,398,935 $1,398,935 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 10.01 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementCosts to be allocatedDetail page 128Schedule 10.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $5,402 $5,402 Allocated additions: 1011001 - City Administration $48 $17 $65 1011501 - City Attorney $53 $8 $61 1012000 - Finance $77 $18 $95 1011101 - Network Services $583 $29 $612 1012006 - Finance Support Services $7 $7 8020000 - Insurance ISF Fund$10 $10 Total allocated additions:$768 $82 $850 $850 Total to be allocated$6,170 $82 $6,252 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 129Schedule 10.0032020TotalGeneral & 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$768 $768 Functional Cost$6,170 $768 $5,402 Reallocate Admin($768) $768 Allocable Costs$6,170 $6,170 1st Allocation$6,170 $6,170 Additions: 2ndOther$82 $82 Functional Cost$82 $82 Reallocate Admin($82) $82 Allocable Costs$82 $82 2nd Allocation$82 $82 Total allocated$6,252 $6,252 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 130Schedule 10.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInsurance ISF Fund 3,895 72.103 % $4,449 $4,449 $59 $4,508 Police Administration 1,507 27.897 % $1,721 $1,721 $23 $1,744 Total5,402 100.000 %$6,170 $6,170 $82 $6,252 (A) Alloc basis:Direct Allocation to the Insurance ISF Fund 802Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 131Schedule 10.0052020TotalRisk ManagementInsurance ISF Fund$4,508 $4,508 Police Administration$1,744 $1,744 Total$6,252 $6,252 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 11.01 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 equivalent units (FTE) by fund/department/division. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramCosts to be allocatedDetail page 133Schedule 11.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,114 $3,114 Allocated additions: 1011001 - City Administration $27 $10 $37 1011501 - City Attorney $31 $5 $36 1012000 - Finance $297 $34 $331 1012006 - Finance Support Services $4 $4 1015005 - Facilities Maintenance$48,689 $48,689 8020000 - Insurance ISF Fund$6 $6 Total allocated additions:$359 $48,744 $49,103 $49,103 Total to be allocated$3,473 $48,744 $52,217 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 134Schedule 11.0032020TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$3,114 $3,114 Departmental Expenditures$3,114 $3,114 Additions: 1stOther$359 $359 Functional Cost$3,473 $359 $3,114 Reallocate Admin($359) $359 Allocable Costs$3,473 $3,473 1st Allocation$3,473 $3,473 Additions: 2ndOther$48,744 $48,744 Functional Cost$48,744 $48,744 Reallocate Admin($48,744) $48,744 Allocable Costs$48,744 $48,744 2nd Allocation$48,744 $48,744 Total allocated$52,217 $52,217 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 135Schedule 11.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 550 1.183 % $41 $41 $659 $700 Fire Administration 425 0.914 % $32 $32 $509 $541 Stormwater and Flood Control 715 1.537 % $53 $53 $857 $910 Recreation Administration 600 1.290 % $45 $45 $719 $764 Facilities Maintenance 500 1.075 % $37 $37 $599 $636 Long Range Planning 400 0.860 % $30 $30 $479 $509 Building and Safety 1,553 3.339 % $116 $116 $1,861 $1,977 Development Review 1,390 2.989 % $104 $104 $1,665 $1,769 Economic Development 100 0.215 % $7 $7 $120 $127 Natural Resource Protection 200 0.430 % $15 $15 $240 $255 Public Works Administration 700 1.505 % $52 $52 $839 $891 Transportation/Plan Engineering 700 1.505 % $52 $52 $839 $891 City Administration 1,600 3.440 % $119 $119 $119 City Attorney 460 0.989 % $34 $34 $34 City Clerk 535 1.150 % $40 $40 $40 Human Resources 775 1.666 % $58 $58 $58 Finance 1,550 3.333 % $116 $116 $116 Network Services 500 1.075 % $37 $37 $37 Recreation Facilities 436 0.938 % $33 $33 $522 $555 Fleet 450 0.968 % $34 $34 $539 $573 Information Services 400 0.860 % $30 $30 $30 Community Promotion 25 0.054 % $2 $2 $30 $32 Community Development Admin 645 1.387 % $48 $48 $773 $821 Parks Maintenance 1,510 3.247 % $113 $113 $1,809 $1,922 Swim Center Maintenance 200 0.430 % $15 $15 $240 $255 Urban Forest Services 450 0.968 % $34 $34 $539 $573 Streets Maintenance 1,065 2.290 % $80 $80 $1,276 $1,356 Traffic Signals & Lighting 200 0.430 % $15 $15 $240 $255 Youth Services 1,978 4.253 % $148 $148 $2,370 $2,518 Community Services 306 0.658 % $23 $23 $367 $390 Ranger Program 775 1.666 % $58 $58 $929 $987 Patrol 4,300 9.246 % $321 $321 $5,152 $5,473 Investigations 1,200 2.580 % $90 $90 $1,438 $1,528 Police Support Services 2,096 4.507 % $157 $157 $2,511 $2,668 Neighborhood Services 319 0.686 % $24 $24 $382 $406 Traffic Safety 400 0.860 % $30 $30 $479 $509 Emergency Response 4,675 10.053 % $349 $349 $5,601 $5,950 FD601 Water Fund 3,351 7.206 % $250 $250 $4,015 $4,265 FD602 Sewer Fund 3,503 7.533 % $262 $262 $4,197 $4,459 FD621Transit Fund 400 0.860 % $30 $30 $479 $509 FD705 Whale Rock Fund 400 0.860 % $30 $30 $479 $509 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 136Schedule 11.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD208 Tourism Bid Fund 175 0.376 % $13 $13 $210 $223 Golf Course 686 1.475 % $51 $51 $822 $873 Aquatics 957 2.058 % $71 $71 $1,147 $1,218 FD611 Parking Fund 1,100 2.365 % $82 $82 $1,318 $1,400 Fire Apparatus Service 200 0.430 % $15 $15 $240 $255 Commissions & Committees 100 0.215 % $7 $7 $120 $127 FD205 CDBG Fund 100 0.215 % $7 $7 $120 $127 Hazard Prevention 800 1.720 % $60 $60 $958 $1,018 FD711 Hazardous Mat Task Force Fund 50 0.111 % $3 $3 $56 $59 Total46,505 100.000 %$3,473 $3,473 $48,744 $52,217 (A) Alloc basis:Full Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 137Schedule 11.0052020TotalWellness ProgramCity Administration$119 $119 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$891 $891 Facilities Maintenance$636 $636 Fleet$573 $573 Transportation/Plan Engineering$891 $891 Economic Development$127 $127 Natural Resource Protection$255 $255 Community Promotion$32 $32 Community Development Admin$821 $821 Commissions & Committees$127 $127 Development Review$1,769 $1,769 Long Range Planning$509 $509 Building and Safety$1,977 $1,977 Parks Maintenance$1,922 $1,922 Swim Center Maintenance$255 $255 Urban Forest Services$573 $573 Streets Maintenance$1,356 $1,356 Traffic Signals & Lighting$255 $255 Stormwater and Flood Control$910 $910 Recreation Administration$764 $764 Recreation Facilities$555 $555 Youth Services$2,518 $2,518 Community Services$390 $390 Ranger Program$987 $987 Aquatics$1,218 $1,218 Golf Course $873 $873 Police Administration$700 $700 Patrol$5,473 $5,473 Investigations$1,528 $1,528 Police Support Services$2,668 $2,668 Neighborhood Services$406 $406 Traffic Safety$509 $509 Fire Administration$541 $541 Emergency Response$5,950 $5,950 Hazard Prevention$1,018 $1,018 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 138Schedule 11.0052020TotalWellness ProgramFire Apparatus Service$255 $255 FD205 CDBG Fund$127 $127 FD208 Tourism Bid Fund$223 $223 FD601 Water Fund$4,265 $4,265 FD602 Sewer Fund$4,459 $4,459 FD611 Parking Fund$1,400 $1,400 FD621Transit Fund$509 $509 FD705 Whale Rock Fund$509 $509 FD711 Hazardous Mat Task Force Fund$59 $59 Total$52,217 $52,217 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 12.01 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 140Schedule 12.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $945,448 $945,448 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011001 - City Administration $8,349 $2,899 $11,248 1011501 - City Attorney $9,353 $1,409 $10,762 1011021 - City Clerk $33,726 $13,351 $47,077 1012000 - Finance $13,894 $2,805 $16,699 1011101 - Network Services $62,341 $5,978 $68,319 1011103 - Information Services $50,536 $5,091 $55,627 1012006 - Finance Support Services $18,532 $305 $18,837 1013001 - Human Resources $19,966 $1,624 $21,590 1013003 - Wellness Program $52 $839 $891 1015005 - Facilities Maintenance$37,565 $37,565 8020000 - Insurance ISF Fund$64,232 $64,232 Total allocated additions:$236,593 $136,098 $372,691 $372,691 Total to be allocated$1,182,041 $136,098 $1,318,139 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 141Schedule 12.0032020TotalGeneral & 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 $236,593 $236,593 Functional Cost$1,182,041 $466,337 $578,142 $85,090 $24,014 $28,458 Reallocate Admin ($466,337) $376,705 $55,443 $15,647 $18,542 Allocable Costs$1,182,041 $954,847 $140,533 $39,661 $47,000 1st Allocation$1,182,041 $954,847 $140,533 $39,661 $47,000 Additions: 2ndOther $136,098 $136,098 Functional Cost$136,098 $136,098 Reallocate Admin ($136,098) $109,939 $16,181 $4,566 $5,412 Allocable Costs$136,098 $109,939 $16,181 $4,566 $5,412 2nd Allocation$136,098 $109,939 $16,181 $4,566 $5,412 Total allocated$1,318,139 $1,064,786 $156,714 $44,227 $52,412 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 142Schedule 12.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 572 9.354 % $89,317 $89,317 $10,284 $99,601 Urban Forest Services 701 11.464 % $109,460 $109,460 $12,603 $122,063 CIP Project Engineering 1,828 29.894 % $285,439 $285,439 $32,865 $318,304 Fleet 35 0.572 % $5,465 $5,465 $629 $6,094 Swim Center Maintenance 78 1.276 % $12,180 $12,180 $1,402 $13,582 Facilities Maintenance 384 6.280 % $59,961 $59,961 $6,904 $66,865 Traffic Signals & Lighting 139 2.273 % $21,705 $21,705 $2,499 $24,204 Streets Maintenance 572 9.354 % $89,317 $89,317 $10,284 $99,601 Transportation/Plan Engineering 18 0.294 % $2,811 $2,811 $324 $3,135 FD611 Parking Fund 1,788 29.239 % $279,192 $279,192 $32,145 $311,337 Total6,115 100.000 %$954,847 $954,847 $109,939 $1,064,786 (A) Alloc basis:Hours Supervised by Department/DivisionSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 143Schedule 12.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedStormwater and Flood Control 715 9.808 % $13,783 $13,783 $1,587 $15,370 Facilities Maintenance 500 6.859 % $9,639 $9,639 $1,110 $10,749 Transportation/Plan Engineering 700 9.602 % $13,494 $13,494 $1,554 $15,048 Fleet 450 6.173 % $8,675 $8,675 $999 $9,674 Parks Maintenance 1,510 20.713 % $29,109 $29,109 $3,352 $32,461 Swim Center Maintenance 200 2.743 % $3,856 $3,856 $444 $4,300 Urban Forest Services 450 6.173 % $8,675 $8,675 $999 $9,674 Streets Maintenance 1,065 14.609 % $20,531 $20,531 $2,364 $22,895 Traffic Signals & Lighting 200 2.743 % $3,856 $3,856 $444 $4,300 FD621Transit Fund 400 5.487 % $7,711 $7,711 $888 $8,599 FD611 Parking Fund 1,100 15.090 % $21,204 $21,204 $2,440 $23,644 Total7,290 100.000 %$140,533 $140,533 $16,181 $156,714 (A) Alloc basis:Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDevelopment ReviewDetail page 144Schedule 12.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $39,661 $39,661 $4,566 $44,227 Total100 100.000 %$39,661 $39,661 $4,566 $44,227 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 145Schedule 12.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $23,500 $23,500 $2,706 $26,206 FD602 Sewer Fund 50 50.000 % $23,500 $23,500 $2,706 $26,206 Total100 100.000 %$47,000 $47,000 $5,412 $52,412 (A) Alloc basis:Analysis of Time WorkedSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 146Schedule 12.0082020TotalDeputy Director/City EngineerDirectorDevelopment ReviewUtilitiesFacilities Maintenance $77,614 $66,865 $10,749 Fleet $15,768 $6,094 $9,674 CIP Project Engineering $318,304 $318,304 Transportation/Plan Engineering $18,183 $3,135 $15,048 Development Review $44,227 $44,227 Parks Maintenance $132,062 $99,601 $32,461 Swim Center Maintenance $17,882 $13,582 $4,300 Urban Forest Services $131,737 $122,063 $9,674 Streets Maintenance $122,496 $99,601 $22,895 Traffic Signals & Lighting $28,504 $24,204 $4,300 Stormwater and Flood Control $15,370 $15,370 FD601 Water Fund $26,206 $26,206 FD602 Sewer Fund $26,206 $26,206 FD611 Parking Fund $334,981 $311,337 $23,644 FD621Transit Fund $8,599 $8,599 Total$1,318,139 $1,064,786 $156,714 $44,227 $52,412 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 13.01 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 13.01 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 148Schedule 13.00220201st 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 1011001 - City Administration $10,178 $3,534 $13,712 1011501 - City Attorney $11,402 $1,718 $13,120 1011021 - City Clerk $1,690 $404 $2,094 1012000 - Finance $40,995 $6,005 $47,000 1011101 - Network Services $32,372 $3,060 $35,432 1011103 - Information Services $5,417 $512 $5,929 1012006 - Finance Support Services $1,501 $20 $1,521 1013001 - Human Resources $16,638 $1,353 $17,991 1013003 - Wellness Program $37 $599 $636 1015001 - Public Works Administration $69,600 $8,014 $77,614 1015008 - Fleet$15,984 $15,984 8020000 - Insurance ISF Fund$54,172 $54,172 Total allocated additions:$194,130 $95,375 $289,505 $289,505 Total to be allocated$1,346,707 $95,375 $1,442,082 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 149Schedule 13.0032020TotalGeneral & 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 $194,130 $194,130 Functional Cost$1,346,707 $297,041 $96,490 $25,746 $29,749 $78,308 $14,160 $80,690 $79,000 $18,883 Reallocate Admin ($297,041) $27,305 $7,286 $8,419 $22,160 $4,007 $22,834 $22,356 $5,344 Allocable Costs$1,346,707 $123,795 $33,032 $38,168 $100,468 $18,167 $103,524 $101,356 $24,227 1st Allocation$1,346,707 $123,795 $33,032 $38,168 $100,468 $18,167 $103,524 $101,356 $24,227 Additions: 2ndOther $95,375 $95,375 Functional Cost$95,375 $95,375 Reallocate Admin ($95,375) $8,767 $2,339 $2,703 $7,115 $1,287 $7,332 $7,178 $1,716 Allocable Costs$95,375 $8,767 $2,339 $2,703 $7,115 $1,287 $7,332 $7,178 $1,716 2nd Allocation$95,375 $8,767 $2,339 $2,703 $7,115 $1,287 $7,332 $7,178 $1,716 Total allocated$1,442,082 $132,562 $35,371 $40,871 $107,583 $19,454 $110,856 $108,534 $25,943 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 150Schedule 13.0032020Utility 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 $4,697 $816 $171,817 Allocable Costs$21,294 $3,698 $778,978 1st Allocation$21,294 $3,698 $778,978 Additions: 2ndOtherFunctional CostReallocate Admin $1,508 $262 $55,168 Allocable Costs$1,508 $262 $55,168 2nd Allocation$1,508 $262 $55,168 Total allocated$22,802 $3,960 $834,146 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities/Janitorial - City HallDetail page 151Schedule 13.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $9,247 $9,247 $9,247 City Council 2,502 19.925 % $24,666 $24,666 $6,981 $31,647 Cultural Activities 110 0.876 % $1,084 $1,084 $307 $1,391 Economic Development 100 0.796 % $986 $986 $279 $1,265 Natural Resource Protection 214 1.704 % $2,110 $2,110 $597 $2,707 City Attorney 550 4.380 % $5,422 $5,422 $5,422 City Clerk 906 7.215 % $8,932 $8,932 $8,932 Finance 3,537 28.168 % $34,870 $34,870 $34,870 Network Services 2,484 19.782 % $24,489 $24,489 $24,489 Human Resources 1,000 7.964 % $9,859 $9,859 $9,859 Insurance ISF Fund 135 1.075 % $1,331 $1,331 $377 $1,708 FD208 Tourism Bid Fund 81 0.645 % $799 $799 $226 $1,025 Total12,557 100.000 %$123,795 $123,795 $8,767 $132,562 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - 919 Palm StreetDetail page 152Schedule 13.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInformation Services 1,119 6.431 % $2,124 $2,124 $2,124 Development Review 820 4.713 % $1,557 $1,557 $164 $1,721 Long Range Planning 820 4.713 % $1,557 $1,557 $164 $1,721 Building and Safety 2,280 13.104 % $4,329 $4,329 $457 $4,786 Public Works Administration 4,620 26.553 % $8,771 $8,771 $8,771 CIP Project Engineering 3,920 22.530 % $7,442 $7,442 $786 $8,228 Transportation/Plan Engineering 100 0.575 % $190 $190 $20 $210 Community Development Admin 3,600 20.691 % $6,835 $6,835 $722 $7,557 FD621Transit Fund 120 0.690 % $227 $227 $26 $253 Total17,399 100.000 %$33,032 $33,032 $2,339 $35,371 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 153Schedule 13.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $7,627 $7,627 $793 $8,420 Development Review 1,436 7.971 % $3,042 $3,042 $316 $3,358 Long Range Planning 820 4.552 % $1,737 $1,737 $181 $1,918 Building and Safety 2,280 12.656 % $4,831 $4,831 $502 $5,333 Public Works Administration 4,620 25.645 % $9,788 $9,788 $9,788 Transportation/Plan Engineering 100 0.555 % $212 $212 $22 $234 Information Services 1,119 6.211 % $2,371 $2,371 $2,371 FD621Transit Fund 120 0.666 % $254 $254 $26 $280 CIP Project Engineering 3,920 21.761 % $8,306 $8,306 $863 $9,169 Total18,015 100.000 %$38,168 $38,168 $2,703 $40,871 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - Corp YardDetail page 154Schedule 13.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 3,680 12.066 % $12,122 $12,122 $858 $12,980 Urban Forest Services 620 2.033 % $2,042 $2,042 $145 $2,187 Streets Maintenance 6,850 22.459 % $22,564 $22,564 $1,598 $24,162 Fleet 10,400 34.098 % $34,258 $34,258 $2,426 $36,684 FD601 Water Fund 4,475 14.672 % $14,741 $14,741 $1,044 $15,785 FD602 Sewer Fund 4,475 14.672 % $14,741 $14,741 $1,044 $15,785 Total30,500 100.000 %$100,468 $100,468 $7,115 $107,583 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 155Schedule 13.0082020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $5,061 $5,061 $359 $5,420 Urban Forest Services 120 4.286 % $779 $779 $55 $834 Streets Maintenance 900 32.143 % $5,839 $5,839 $414 $6,253 Fleet 100 3.571 % $649 $649 $46 $695 FD601 Water Fund 450 16.071 % $2,920 $2,920 $207 $3,127 FD602 Sewer Fund 450 16.072 % $2,919 $2,919 $206 $3,125 Total2,800 100.000 %$18,167 $18,167 $1,287 $19,454 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - OtherDetail page 156Schedule 13.0092020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 1,800 3.902 % $4,039 $4,039 $4,039 Recreation Administration 700 1.517 % $1,571 $1,571 $116 $1,687 Recreation Facilities 40,882 88.620 % $91,743 $91,743 $6,761 $98,504 Youth Services 700 1.517 % $1,571 $1,571 $116 $1,687 Community Services 700 1.517 % $1,571 $1,571 $116 $1,687 Ranger Program 700 1.517 % $1,571 $1,571 $116 $1,687 Traffic Signals & Lighting 650 1.410 % $1,458 $1,458 $107 $1,565 Total46,132 100.000 %$103,524 $103,524 $7,332 $110,856 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 157Schedule 13.0102020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 3,187 36.746 % $37,245 $37,245 $37,245 Recreation Administration 5,486 63.254 % $64,111 $64,111 $7,178 $71,289 Total8,673 100.000 %$101,356 $101,356 $7,178 $108,534 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 158Schedule 13.0112020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1 100.000 % $24,227 $24,227 $1,716 $25,943 Total1 100.000 %$24,227 $24,227 $1,716 $25,943 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source:Salary & Wage Analysis Worksheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtility Fund Facilities MaintenanceDetail page 159Schedule 13.0122020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $10,647 $10,647 $754 $11,401 FD602 Sewer Fund 50 50.000 % $10,647 $10,647 $754 $11,401 Total100 100.000 %$21,294 $21,294 $1,508 $22,802 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource:Salary & Wage Analysis Worksheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofTransit Facilities MaintenanceDetail page 160Schedule 13.0132020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $3,698 $3,698 $262 $3,960 Total100 100.000 %$3,698 $3,698 $262 $3,960 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Salary & Wage Analysis Worksheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 161Schedule 13.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.321 % $10,293 $10,293 $801 $11,094 Cultural Activities 110 0.058 % $453 $453 $35 $488 Economic Development 100 0.053 % $411 $411 $32 $443 Natural Resource Protection 214 0.113 % $880 $880 $68 $948 City Attorney 550 0.290 % $2,263 $2,263 $2,263 City Clerk 906 0.478 % $3,727 $3,727 $3,727 Finance 3,537 1.868 % $14,551 $14,551 $14,551 Network Services 2,484 1.312 % $10,219 $10,219 $10,219 Human Resources 1,000 0.528 % $4,114 $4,114 $4,114 Insurance ISF Fund 135 0.071 % $555 $555 $43 $598 Long Range Planning 820 0.433 % $3,373 $3,373 $262 $3,635 Building and Safety 2,280 1.204 % $9,380 $9,380 $730 $10,110 Public Works Administration 4,620 2.440 % $19,006 $19,006 $19,006 Fleet 10,400 5.492 % $42,784 $42,784 $3,328 $46,112 City Administration 938 0.495 % $3,859 $3,859 $3,859 Transportation/Plan Engineering 100 0.053 % $411 $411 $32 $443 Recreation Administration 700 0.370 % $2,880 $2,880 $224 $3,104 Police Administration 5,550 2.931 % $22,832 $22,832 $1,776 $24,608 Fire Administration 5,042 2.663 % $20,742 $20,742 $1,613 $22,355 FD601 Water Fund 6,380 3.369 % $26,246 $26,246 $2,042 $28,288 FD611 Parking Fund 7,025 3.710 % $28,900 $28,900 $2,248 $31,148 FD602 Sewer Fund 6,380 3.369 % $26,246 $26,246 $2,042 $28,288 FD621Transit Fund 120 0.063 % $494 $494 $38 $532 Wellness Program 1,800 0.951 % $7,405 $7,405 $7,405 Community Development Admin 3,600 1.901 % $14,810 $14,810 $1,152 $15,962 Development Review 1,436 0.758 % $5,907 $5,907 $460 $6,367 Parks Maintenance 3,680 1.943 % $15,139 $15,139 $1,178 $16,317 Urban Forest Services 620 0.327 % $2,551 $2,551 $198 $2,749 Streets Maintenance 6,850 3.618 % $28,180 $28,180 $2,192 $30,372 Traffic Signals & Lighting 650 0.343 % $2,674 $2,674 $208 $2,882 Youth Services 700 0.370 % $2,880 $2,880 $224 $3,104 Community Services 700 0.370 % $2,880 $2,880 $224 $3,104 Ranger Program 700 0.370 % $2,880 $2,880 $224 $3,104 Patrol 5,550 2.931 % $22,832 $22,832 $1,776 $24,608 Investigations 5,550 2.931 % $22,832 $22,832 $1,776 $24,608 Police Support Services 11,100 5.862 % $45,664 $45,664 $3,552 $49,216 Neighborhood Services 5,550 2.931 % $22,832 $22,832 $1,776 $24,608 Traffic Safety 5,550 2.931 % $22,832 $22,832 $1,776 $24,608 Emergency Response 5,042 2.663 % $20,742 $20,742 $1,613 $22,355 Hazard Prevention 5,042 2.663 % $20,742 $20,742 $1,613 $22,355 Training Services 5,042 2.663 % $20,742 $20,742 $1,613 $22,355 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 162Schedule 13.0142020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 5,042 2.663 % $20,742 $20,742 $1,613 $22,355 Disaster Assistance 5,042 2.663 % $20,742 $20,742 $1,613 $22,355 Recreation Facilities 43,096 22.759 % $177,290 $177,290 $13,791 $191,081 FD208 Tourism Bid Fund 81 0.043 % $333 $333 $26 $359 Information Services 1,119 0.591 % $4,603 $4,603 $4,603 CIP Project Engineering 3,920 2.071 % $16,125 $16,125 $1,256 $17,381 Total189,355 100.000 %$778,978 $778,978 $55,168 $834,146 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square Footage IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 163Schedule 13.0152020TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceCity Administration $13,106 $9,247 City Attorney $7,685 $5,422 City Clerk $12,659 $8,932 Finance $49,421 $34,870 Network Services $34,708 $24,489 Information Services $9,098 $2,124 $2,371 Human Resources $13,973 $9,859 Wellness Program $48,689 $4,039 $37,245 Public Works Administration $37,565 $8,771 $9,788 Fleet $83,491 $36,684 $695 CIP Project Engineering $34,778 $8,228 $9,169 Transportation/Plan Engineering $887 $210 $234 Insurance ISF Fund $2,306 $1,708 City Council $42,741 $31,647 Cultural Activities $1,879 $1,391 Economic Development $1,708 $1,265 Natural Resource Protection $3,655 $2,707 Community Development Admin $31,939 $7,557 $8,420 Development Review $11,446 $1,721 $3,358 Long Range Planning $7,274 $1,721 $1,918 Building and Safety $20,229 $4,786 $5,333 Parks Maintenance $34,717 $12,980 $5,420 Urban Forest Services $5,770 $2,187 $834 Streets Maintenance $60,787 $24,162 $6,253 Traffic Signals & Lighting $4,447 $1,565 Recreation Administration $76,080 $1,687 $71,289 Recreation Facilities $289,585 $98,504 Youth Services $4,791 $1,687 Community Services $4,791 $1,687 Ranger Program $4,791 $1,687 Police Administration $24,608 Patrol $24,608 Investigations $24,608 Police Support Services $49,216 Neighborhood Services $24,608 Traffic Safety $24,608 Fire Administration $22,355 Emergency Response $22,355 Hazard Prevention $22,355 Training Services $22,355 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 164Schedule 13.0152020Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceCity Administration $3,859 City Attorney$2,263 City Clerk$3,727 Finance $14,551 Network Services $10,219 Information Services $4,603 Human Resources $4,114 Wellness Program $7,405 Public Works Administration $19,006 Fleet$46,112 CIP Project Engineering $17,381 Transportation/Plan Engineering $443 Insurance ISF Fund $598 City Council$11,094 Cultural Activities $488 Economic Development $443 Natural Resource Protection $948 Community Development Admin $15,962 Development Review $6,367 Long Range Planning $3,635 Building and Safety $10,110 Parks Maintenance $16,317 Urban Forest Services $2,749 Streets Maintenance $30,372 Traffic Signals & Lighting $2,882 Recreation Administration $3,104 Recreation Facilities $191,081 Youth Services $3,104 Community Services $3,104 Ranger Program $3,104 Police Administration $24,608 Patrol$24,608 Investigations $24,608 Police Support Services $49,216 Neighborhood Services $24,608 Traffic Safety $24,608 Fire Administration $22,355 Emergency Response $22,355 Hazard Prevention $22,355 Training Services $22,355 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 165Schedule 13.0152020TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceFire Station $22,355 Disaster Assistance $22,355 FD208 Tourism Bid Fund $1,384 $1,025 FD601 Water Fund $58,601 $15,785 $3,127 FD602 Sewer Fund $58,599 $15,785 $3,125 FD611 Parking Fund $57,091 $25,943 FD621Transit Fund $5,025 $253 $280 Total$1,442,082 $132,562 $35,371 $40,871 $107,583 $19,454 $110,856 $108,534 $25,943 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 166Schedule 13.0152020Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceFire Station$22,355 Disaster Assistance $22,355 FD208 Tourism Bid Fund $359 FD601 Water Fund $11,401 $28,288 FD602 Sewer Fund $11,401 $28,288 FD611 Parking Fund $31,148 FD621Transit Fund $3,960 $532 Total$22,802 $3,960 $834,146 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 14.01 FLEET NATURE AND EXTENT OF SERVICE The Fleet Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFleetCosts to be allocatedDetail page 168Schedule 14.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,077,423 $1,077,423 Allocated additions: 10000000 - Building Charge $491 $491 1011001 - City Administration $9,514 $3,303 $12,817 1011501 - City Attorney $10,658 $1,606 $12,264 1011021 - City Clerk $1,521 $363 $1,884 1012000 - Finance $37,362 $5,532 $42,894 1011101 - Network Services $21,281 $2,158 $23,439 1011103 - Information Services $4,875 $461 $5,336 1012006 - Finance Support Services $1,403 $19 $1,422 1013001 - Human Resources $14,974 $1,218 $16,192 1013003 - Wellness Program $34 $539 $573 1015001 - Public Works Administration $14,140 $1,628 $15,768 1015005 - Facilities Maintenance $77,691 $5,800 $83,491 8020000 - Insurance ISF Fund$48,826 $48,826 Total allocated additions:$193,944 $71,453 $265,397 $265,397 Total to be allocated$1,271,367 $71,453 $1,342,820 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 169Schedule 14.0032020TotalGeneral & 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$193,944 $193,944 Functional Cost$1,271,367 $193,944 $1,077,423 Reallocate Admin($193,944) $193,944 Allocable Costs$1,271,367 $1,271,367 1st Allocation$1,271,367 $1,271,367 Additions: 2ndOther$71,453 $71,453 Functional Cost$71,453 $71,453 Reallocate Admin($71,453) $71,453 Allocable Costs$71,453 $71,453 2nd Allocation$71,453 $71,453 Total allocated$1,342,820 $1,342,820 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFleetDetail allocation ofFleetDetail page 170Schedule 14.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 9 0.870 % $11,066 $11,066 $636 $11,702 Network Services 7 0.677 % $8,607 $8,607 $8,607 Golf Course 32 3.095 % $39,346 $39,346 $2,262 $41,608 Ranger Program 42 4.062 % $51,642 $51,642 $2,968 $54,610 Investigations 57 5.513 % $70,085 $70,085 $4,029 $74,114 Patrol 117 11.315 % $143,859 $143,859 $8,269 $152,128 Traffic Safety 30 2.901 % $36,887 $36,887 $2,120 $39,007 Police Administration 18 1.741 % $22,132 $22,132 $1,272 $23,404 Facilities Maintenance 13 1.257 % $15,984 $15,984 $15,984 FD611 Parking Fund 9 0.870 % $11,066 $11,066 $636 $11,702 Parks Maintenance 111 10.735 % $136,481 $136,481 $7,845 $144,326 Traffic Signals & Lighting 16 1.547 % $19,673 $19,673 $1,131 $20,804 Stormwater and Flood Control 22 2.128 % $27,050 $27,050 $1,555 $28,605 Streets Maintenance 201 19.439 % $247,142 $247,142 $14,206 $261,348 Transportation/Plan Engineering 6 0.580 % $7,377 $7,377 $424 $7,801 Urban Forest Services 28 2.708 % $34,428 $34,428 $1,979 $36,407 FD705 Whale Rock Fund 18 1.741 % $22,132 $22,132 $1,272 $23,404 FD601 Water Fund 84 8.124 % $103,283 $103,283 $5,937 $109,220 FD602 Sewer Fund 144 13.926 % $177,057 $177,057 $10,177 $187,234 Neighborhood Services 6 0.580 % $7,377 $7,377 $424 $7,801 Natural Resource Protection 3 0.290 % $3,689 $3,689 $212 $3,901 City Administration 3 0.290 % $3,689 $3,689 $3,689 Swim Center Maintenance 4 0.387 % $4,918 $4,918 $283 $5,201 Recreation Administration 5 0.484 % $6,148 $6,148 $353 $6,501 All Other 31 2.998 % $38,116 $38,116 $2,191 $40,307 CIP Project Engineering 10 0.967 % $12,296 $12,296 $707 $13,003 Development Review 4 0.387 % $4,918 $4,918 $283 $5,201 Police Support Services 4 0.388 % $4,919 $4,919 $282 $5,201 Total1,034 100.000 %$1,271,367 $1,271,367 $71,453 $1,342,820 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 171Schedule 14.0052020TotalFleetCity Administration$3,689 $3,689 Network Services$8,607 $8,607 Facilities Maintenance$15,984 $15,984 CIP Project Engineering$13,003 $13,003 Transportation/Plan Engineering$7,801 $7,801 Natural Resource Protection$3,901 $3,901 Development Review$5,201 $5,201 Building and Safety$11,702 $11,702 Parks Maintenance$144,326 $144,326 Swim Center Maintenance$5,201 $5,201 Urban Forest Services$36,407 $36,407 Streets Maintenance$261,348 $261,348 Traffic Signals & Lighting$20,804 $20,804 Stormwater and Flood Control$28,605 $28,605 Recreation Administration$6,501 $6,501 Ranger Program$54,610 $54,610 Golf Course $41,608 $41,608 Police Administration$23,404 $23,404 Patrol$152,128 $152,128 Investigations$74,114 $74,114 Police Support Services$5,201 $5,201 Neighborhood Services$7,801 $7,801 Traffic Safety$39,007 $39,007 FD601 Water Fund$109,220 $109,220 FD602 Sewer Fund$187,234 $187,234 FD611 Parking Fund$11,702 $11,702 FD705 Whale Rock Fund$23,404 $23,404 All Other$40,307 $40,307 Total$1,342,820 $1,342,820 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 15.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 507, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 507 account as a matter of policy. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 173Schedule 15.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,205,278 $2,205,278 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011001 - City Administration $19,474 $6,762 $26,236 1011501 - City Attorney $21,816 $3,287 $25,103 1012000 - Finance $18,932 $5,381 $24,313 1011101 - Network Services $46,205 $4,482 $50,687 1011103 - Information Services $16,250 $1,535 $17,785 1012006 - Finance Support Services $2,872 $38 $2,910 1013001 - Human Resources $49,915 $4,060 $53,975 1015001 - Public Works Administration $285,439 $32,865 $318,304 1015005 - Facilities Maintenance $31,873 $2,905 $34,778 1015008 - Fleet $12,296 $707 $13,003 8020000 - Insurance ISF Fund$160,300 $160,300 Total allocated additions:$521,911 $222,322 $744,233 $744,233 Total to be allocated$2,727,189 $222,322 $2,949,511 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 174Schedule 15.0032020TotalGeneral & 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 $521,911 $521,911 Functional Cost$2,727,189 $521,911 $571,501 $970,517 $663,260 Reallocate Admin($521,911) $135,254 $229,687 $156,970 Allocable Costs$2,727,189 $706,755 $1,200,204 $820,230 Unallocated ($1,906,959) ($706,755) ($1,200,204)1st Allocation$820,230 $820,230 Additions: 2ndOther $222,322 $222,322 Functional Cost$222,322 $222,322 Reallocate Admin($222,322) $57,615 $97,841 $66,866 Allocable Costs$222,322 $57,615 $97,841 $66,866 Unallocated ($155,456) ($57,615) ($97,841)2nd Allocation$66,866 $66,866 Total allocated$887,096 $887,096 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 175Schedule 15.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,053 35.018 % $287,231 $287,231 $23,415 $310,646 FD205 CDBG Fund 39 1.297 % $10,638 $10,638 $867 $11,505 FD401 Capital Outlay Engineering 595 19.787 % $162,300 $162,300 $13,231 $175,531 FD403 Info Tech Replacement Fund 16 0.532 % $4,364 $4,364 $356 $4,720 FD507 Transportation Impact Fee Fund 213 7.083 % $58,101 $58,101 $4,736 $62,837 FD404 Major Facility Replacement Fund 249 8.281 % $67,921 $67,921 $5,537 $73,458 FD501 Parkland Development Fund 10 0.333 % $2,728 $2,728 $222 $2,950 FD602 Sewer Fund 811 26.970 % $221,219 $221,219 $18,034 $239,253 FD611 Parking Fund 21 0.699 % $5,728 $5,728 $468 $6,196 Total3,007 100.000 %$820,230 $820,230 $66,866 $887,096 (A) Alloc basis:Number of Project Hours by FundSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 176Schedule 15.0052020TotalProject EngineeringFD205 CDBG Fund$11,505 $11,505 FD401 Capital Outlay Engineering$175,531 $175,531 FD403 Info Tech Replacement Fund$4,720 $4,720 FD404 Major Facility Replacement Fund$73,458 $73,458 FD501 Parkland Development Fund$2,950 $2,950 FD507 Transportation Impact Fee Fund$62,837 $62,837 FD601 Water Fund$310,646 $310,646 FD602 Sewer Fund$239,253 $239,253 FD611 Parking Fund$6,196 $6,196 Total$887,096 $887,096 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 16.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling. Costs are allocated as follows: General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated. Parking - These costs are related to Development Review of transportation projects and are allocated only to this function. Transit – These costs are related to transit projects. These costs are allocated directly to Fund 621 Transit. Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function. Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 178Schedule 16.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $896,195 $896,195 Allocated additions: 10000000 - Building Charge $430 $430 1011001 - City Administration $7,914 $2,748 $10,662 1011501 - City Attorney $8,866 $1,336 $10,202 1011021 - City Clerk $2,365 $565 $2,930 1012000 - Finance $12,728 $2,618 $15,346 1011101 - Network Services $35,222 $3,669 $38,891 1011103 - Information Services $6,500 $614 $7,114 1012006 - Finance Support Services $1,167 $15 $1,182 1013001 - Human Resources $19,966 $1,624 $21,590 1013003 - Wellness Program $52 $839 $891 1015001 - Public Works Administration $16,305 $1,878 $18,183 1015005 - Facilities Maintenance $813 $74 $887 1015008 - Fleet$7,377 $424 $7,801 8020000 - Insurance ISF Fund$64,145 $64,145 Total allocated additions:$119,705 $80,549 $200,254 $200,254 Total to be allocated$1,015,900 $80,549 $1,096,449 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 179Schedule 16.0032020TotalGeneral & 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 $119,705 $119,705 Functional Cost$1,015,900 $119,705 $565,678 $29,305 $21,599 $179,060 $100,553 Reallocate Admin ($119,705) $75,558 $3,914 $2,885 $23,917 $13,431 Allocable Costs$1,015,900 $641,236 $33,219 $24,484 $202,977 $113,984 Unallocated ($641,236) ($641,236)1st Allocation$374,664 $33,219 $24,484 $202,977 $113,984 Additions: 2ndOther $80,549 $80,549 Functional Cost$80,549 $80,549 Reallocate Admin ($80,549) $50,843 $2,634 $1,941 $16,094 $9,037 Allocable Costs$80,549 $50,843 $2,634 $1,941 $16,094 $9,037 Unallocated ($50,843) ($50,843)2nd Allocation$29,706 $2,634 $1,941 $16,094 $9,037 Total allocated$404,370 $35,853 $26,425 $219,071 $123,021 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 180Schedule 16.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 100 100.000 % $33,219 $33,219 $2,634 $35,853 Total100 100.000 %$33,219 $33,219 $2,634 $35,853 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 181Schedule 16.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $24,484 $24,484 $1,941 $26,425 Total100 100.000 %$24,484 $24,484 $1,941 $26,425 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 182Schedule 16.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $202,977 $202,977 $16,094 $219,071 Total100 100.000 %$202,977 $202,977 $16,094 $219,071 (A) Alloc basis:Direct Allocation to Development ReviewSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 183Schedule 16.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $113,984 $113,984 $9,037 $123,021 Total100 100.000 %$113,984 $113,984 $9,037 $123,021 (A) Alloc basis:Direct Allocation to Long Range PlanSource: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 184Schedule 16.0082020TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $219,071 $219,071 Long Range Planning $123,021 $123,021 FD611 Parking Fund $35,853 $35,853 FD621Transit Fund $26,425 $26,425 Total$404,370 $35,853 $26,425 $219,071 $123,021 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 17.01 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundCosts to be allocatedDetail page 186Schedule 17.00220201st 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 1011001 - City Administration $42,460 $14,743 $57,203 1011501 - City Attorney $47,566 $7,166 $54,732 1012000 - Finance $57,535 $14,373 $71,908 1012006 - Finance Support Services $6,262 $83 $6,345 1013002 - Risk Management $4,449 $59 $4,508 1015005 - Facilities Maintenance $1,886 $420 $2,306 Total allocated additions:$160,552 $36,844 $197,396 $197,396 Total to be allocated$4,297,300 $36,844 $4,334,144 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundSchedule of costs to beallocated by functionDetail page 187Schedule 17.0032020TotalGeneral & 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 $4,449 $4,449 Other $156,103 $156,103 Functional Cost$4,297,300 $156,103 $1,383,579 $2,611,827 $35,949 $109,842 Reallocate Admin ($156,103) $52,042 $98,559 $1,357 $4,145 Allocable Costs$4,297,300 $1,435,621 $2,710,386 $37,306 $113,987 1st Allocation$4,297,300 $1,435,621 $2,710,386 $37,306 $113,987 Additions: 2ndRisk Management $59 $59 Other $36,785 $36,785 Functional Cost$36,844 $36,785 $59 Reallocate Admin ($36,785) $12,264 $23,225 $320 $976 Allocable Costs$36,844 $12,323 $23,225 $320 $976 2nd Allocation$36,844 $12,323 $23,225 $320 $976 Total allocated$4,334,144 $1,447,944 $2,733,611 $37,626 $114,963 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 188Schedule 17.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.006 % $14,441 $14,441 $156 $14,597 Facilities Maintenance 500 1.257 % $18,051 $18,051 $18,051 Streets Maintenance 965 2.427 % $34,839 $34,839 $375 $35,214 Stormwater and Flood Control 615 1.547 % $22,203 $22,203 $239 $22,442 Traffic Signals & Lighting 200 0.503 % $7,221 $7,221 $78 $7,299 Transportation/Plan Engineering 600 1.509 % $21,662 $21,662 $21,662 Recreation Administration 400 1.006 % $14,441 $14,441 $156 $14,597 Recreation Facilities 100 0.251 % $3,610 $3,610 $39 $3,649 Youth Services 200 0.503 % $7,221 $7,221 $78 $7,299 Community Services 200 0.503 % $7,221 $7,221 $78 $7,299 Ranger Program 300 0.754 % $10,831 $10,831 $117 $10,948 Aquatics 100 0.251 % $3,610 $3,610 $39 $3,649 Golf Course 400 1.006 % $14,441 $14,441 $156 $14,597 Police Administration 650 1.635 % $23,467 $23,467 $253 $23,720 Patrol 4,600 11.568 % $166,072 $166,072 $1,789 $167,861 Investigations 1,100 2.766 % $39,713 $39,713 $428 $40,141 Police Support Services 2,000 5.030 % $72,205 $72,205 $778 $72,983 Neighborhood Services 100 0.251 % $3,610 $3,610 $39 $3,649 Traffic Safety 400 1.006 % $14,441 $14,441 $156 $14,597 Fire Administration 400 1.006 % $14,441 $14,441 $156 $14,597 Emergency Response 4,500 11.316 % $162,462 $162,462 $1,750 $164,212 Hazard Prevention 600 1.509 % $21,662 $21,662 $233 $21,895 FD208 Tourism Bid Fund 175 0.440 % $6,318 $6,318 $68 $6,386 FD601 Water Fund 3,525 8.865 % $127,262 $127,262 $1,371 $128,633 FD602 Sewer Fund 2,995 7.532 % $108,127 $108,127 $1,165 $109,292 FD621Transit Fund 300 0.754 % $10,831 $10,831 $117 $10,948 FD705 Whale Rock Fund 390 0.981 % $14,080 $14,080 $152 $14,232 City Administration 400 1.006 % $14,441 $14,441 $14,441 Economic Development 100 0.251 % $3,610 $3,610 $39 $3,649 Natural Resource Protection 200 0.503 % $7,221 $7,221 $78 $7,299 Community Promotion 25 0.063 % $903 $903 $10 $913 City Attorney 300 0.754 % $10,831 $10,831 $10,831 City Clerk 500 1.257 % $18,051 $18,051 $18,051 Finance 1,200 3.018 % $43,323 $43,323 $43,323 Network Services 1,000 2.515 % $36,103 $36,103 $36,103 Information Services 425 1.069 % $15,344 $15,344 $15,344 Human Resources 600 1.509 % $21,662 $21,662 $21,662 Community Development Admin 550 1.383 % $19,856 $19,856 $214 $20,070 Building and Safety 1,350 3.395 % $48,739 $48,739 $525 $49,264 Public Works Administration 600 1.509 % $21,662 $21,662 $21,662 Parks Maintenance 1,200 3.018 % $43,323 $43,323 $467 $43,790 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 189Schedule 17.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance 100 0.251 % $3,610 $3,610 $39 $3,649 Fire Apparatus Service 200 0.503 % $7,221 $7,221 $78 $7,299 Fleet 450 1.132 % $16,246 $16,246 $16,246 FD205 CDBG Fund 50 0.126 % $1,805 $1,805 $19 $1,824 FD611 Parking Fund 1,000 2.515 % $36,103 $36,103 $389 $36,492 CIP Project Engineering 1,500 3.772 % $54,154 $54,154 $54,154 Development Review 1,300 3.269 % $46,930 $46,930 $499 $47,429 Total39,765 100.000 %$1,435,621 $1,435,621 $12,323 $1,447,944 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 190Schedule 17.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 400 1.006 % $27,264 $27,264 $293 $27,557 Facilities Maintenance 500 1.257 % $34,080 $34,080 $34,080 Streets Maintenance 965 2.427 % $65,774 $65,774 $707 $66,481 Stormwater and Flood Control 615 1.547 % $41,918 $41,918 $451 $42,369 Traffic Signals & Lighting 200 0.503 % $13,632 $13,632 $147 $13,779 Transportation/Plan Engineering 600 1.509 % $40,896 $40,896 $40,896 Recreation Administration 400 1.006 % $27,264 $27,264 $293 $27,557 Recreation Facilities 100 0.251 % $6,816 $6,816 $73 $6,889 Youth Services 200 0.503 % $13,632 $13,632 $147 $13,779 Community Services 200 0.503 % $13,632 $13,632 $147 $13,779 Ranger Program 300 0.754 % $20,448 $20,448 $220 $20,668 Aquatics 100 0.251 % $6,816 $6,816 $73 $6,889 Golf Course 400 1.006 % $27,264 $27,264 $293 $27,557 Police Administration 650 1.635 % $44,304 $44,304 $476 $44,780 Patrol 4,600 11.568 % $313,536 $313,536 $3,371 $316,907 Investigations 1,100 2.766 % $74,976 $74,976 $806 $75,782 Police Support Services 2,000 5.030 % $136,320 $136,320 $1,466 $137,786 Neighborhood Services 100 0.251 % $6,816 $6,816 $73 $6,889 Traffic Safety 400 1.006 % $27,264 $27,264 $293 $27,557 Fire Administration 400 1.006 % $27,264 $27,264 $293 $27,557 Emergency Response 4,500 11.316 % $306,720 $306,720 $3,298 $310,018 Hazard Prevention 600 1.509 % $40,896 $40,896 $440 $41,336 FD208 Tourism Bid Fund 175 0.440 % $11,928 $11,928 $128 $12,056 FD601 Water Fund 3,525 8.865 % $240,264 $240,264 $2,583 $242,847 FD602 Sewer Fund 2,995 7.532 % $204,139 $204,139 $2,195 $206,334 FD621Transit Fund 300 0.754 % $20,448 $20,448 $220 $20,668 FD705 Whale Rock Fund 390 0.981 % $26,582 $26,582 $286 $26,868 City Administration 400 1.006 % $27,264 $27,264 $27,264 Economic Development 100 0.251 % $6,816 $6,816 $73 $6,889 Natural Resource Protection 200 0.503 % $13,632 $13,632 $147 $13,779 Community Promotion 25 0.063 % $1,704 $1,704 $18 $1,722 City Attorney 300 0.754 % $20,448 $20,448 $20,448 City Clerk 500 1.257 % $34,080 $34,080 $34,080 Finance 1,200 3.018 % $81,792 $81,792 $81,792 Network Services 1,000 2.515 % $68,160 $68,160 $68,160 Information Services 425 1.069 % $28,968 $28,968 $28,968 Human Resources 600 1.509 % $40,896 $40,896 $40,896 Community Development Admin 550 1.383 % $37,488 $37,488 $403 $37,891 Building and Safety 1,350 3.395 % $92,016 $92,016 $989 $93,005 Public Works Administration 600 1.509 % $40,896 $40,896 $40,896 Parks Maintenance 1,200 3.018 % $81,792 $81,792 $879 $82,671 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 191Schedule 17.0052020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedSwim Center Maintenance 100 0.251 % $6,816 $6,816 $73 $6,889 Fire Apparatus Service 200 0.503 % $13,632 $13,632 $147 $13,779 Fleet 450 1.132 % $30,672 $30,672 $30,672 FD205 CDBG Fund 50 0.126 % $3,408 $3,408 $37 $3,445 FD611 Parking Fund 1,000 2.515 % $68,160 $68,160 $733 $68,893 CIP Project Engineering 1,500 3.772 % $102,240 $102,240 $102,240 Development Review 1,300 3.269 % $88,613 $88,613 $954 $89,567 Total39,765 100.000 %$2,710,386 $2,710,386 $23,225 $2,733,611 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Staffing Summaries IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofLiability ClaimsDetail page 192Schedule 17.0062020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 3,222 8.963 % $3,344 $3,344 $29 $3,373 FD602 Sewer Fund 32,727 91.037 % $33,962 $33,962 $291 $34,253 Total35,949 100.000 %$37,306 $37,306 $320 $37,626 (A) Alloc basis:Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 193Schedule 17.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 157,339 0.244 % $279 $279 $3 $282 Cultural Activities 332,351 0.516 % $589 $589 $7 $596 Economic Development 269,768 0.419 % $478 $478 $5 $483 Natural Resource Protection 617,952 0.960 % $1,094 $1,094 $13 $1,107 Community Promotion 393,509 0.611 % $697 $697 $8 $705 City Attorney 1,000,636 1.555 % $1,772 $1,772 $1,772 City Clerk 566,644 0.880 % $1,004 $1,004 $1,004 Finance 1,779,620 2.765 % $3,152 $3,152 $3,152 Network Services 2,992,351 4.649 % $5,299 $5,299 $5,299 Information Services 1,031,587 1.603 % $1,827 $1,827 $1,827 Finance Support Services 153,927 0.239 % $273 $273 $273 Human Resources 1,217,672 1.892 % $2,156 $2,156 $2,156 Wellness Program 3,114 0.005 % $6 $6 $6 Community Development Admin 867,164 1.347 % $1,536 $1,536 $18 $1,554 Commissions & Committees 15,513 0.024 % $27 $27 $27 Development Review 1,053,548 1.637 % $1,866 $1,866 $21 $1,887 Long Range Planning 114,993 0.179 % $204 $204 $2 $206 Building and Safety 2,269,498 3.526 % $4,019 $4,019 $46 $4,065 Public Works Administration 945,448 1.469 % $1,674 $1,674 $1,674 Parks Maintenance 2,587,151 4.020 % $4,582 $4,582 $53 $4,635 Swim Center Maintenance 504,654 0.784 % $894 $894 $10 $904 Urban Forest Services 830,659 1.291 % $1,471 $1,471 $17 $1,488 Facilities Maintenance 1,152,577 1.791 % $2,041 $2,041 $2,041 Streets Maintenance 1,143,992 1.777 % $2,026 $2,026 $23 $2,049 Stormwater and Flood Control 793,352 1.233 % $1,405 $1,405 $16 $1,421 Traffic Signals & Lighting 519,399 0.807 % $920 $920 $11 $931 Fleet 1,077,423 1.674 % $1,908 $1,908 $1,908 City Administration 1,266,811 1.968 % $2,244 $2,244 $2,244 Transportation/Plan Engineering 896,195 1.392 % $1,587 $1,587 $1,587 Recreation Administration 780,489 1.213 % $1,382 $1,382 $16 $1,398 Recreation Facilities 190,312 0.296 % $337 $337 $4 $341 Youth Services 853,586 1.326 % $1,512 $1,512 $17 $1,529 Community Services 474,519 0.737 % $840 $840 $10 $850 Ranger Program 496,081 0.771 % $879 $879 $10 $889 Aquatics 402,346 0.625 % $713 $713 $8 $721 Golf Course 595,060 0.925 % $1,054 $1,054 $12 $1,066 Police Administration 1,997,594 3.104 % $3,538 $3,538 $41 $3,579 Patrol 9,337,298 14.507 % $16,536 $16,536 $190 $16,726 Investigations 2,786,997 4.330 % $4,936 $4,936 $57 $4,993 Police Support Services 2,484,815 3.861 % $4,401 $4,401 $50 $4,451 Neighborhood Services 229,238 0.356 % $406 $406 $5 $411 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 194Schedule 17.0072020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTraffic Safety 796,078 1.237 % $1,410 $1,410 $16 $1,426 Fire Administration 936,461 1.455 % $1,658 $1,658 $19 $1,677 Emergency Response 10,175,128 15.809 % $18,020 $18,020 $207 $18,227 Hazard Prevention 885,601 1.376 % $1,568 $1,568 $18 $1,586 Training Services 73,793 0.115 % $131 $131 $1 $132 Fire Station 30,106 0.047 % $53 $53 $1 $54 Disaster Assistance 62,052 0.096 % $110 $110 $1 $111 Fire Apparatus Service 379,185 0.589 % $672 $672 $8 $680 Finance Non Departmental 167,004 0.259 % $296 $296 $3 $299 Development Services 1,003,441 1.559 % $1,777 $1,777 $20 $1,797 Human Relations 353,546 0.549 % $626 $626 $7 $633 CIP Project Engineering 2,205,278 3.426 % $3,906 $3,906 $3,906 Jack House 7,238 0.011 % $13 $13 $13 Community Services Group 9,593 0.015 % $17 $17 $17 Risk Management 5,402 0.008 % $10 $10 $10 Water Administration/Engineering 3,180 0.005 % $6 $6 $6 Solid Waste Recycling 87,156 0.136 % $150 $150 $2 $152 Total64,363,424 100.000 %$113,987 $113,987 $976 $114,963 (A) Alloc basis:Source: IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 195Schedule 17.0082020TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Administration $43,949 $14,441 $27,264 $2,244 City Attorney $33,051 $10,831 $20,448 $1,772 City Clerk $53,135 $18,051 $34,080 $1,004 Finance $128,267 $43,323 $81,792 $3,152 Network Services $109,562 $36,103 $68,160 $5,299 Information Services $46,139 $15,344 $28,968 $1,827 Finance Support Services $273 $273 Human Resources $64,714 $21,662 $40,896 $2,156 Risk Management $10 $10 Wellness Program $6 $6 Public Works Administration $64,232 $21,662 $40,896 $1,674 Facilities Maintenance $54,172 $18,051 $34,080 $2,041 Fleet $48,826 $16,246 $30,672 $1,908 CIP Project Engineering $160,300 $54,154 $102,240 $3,906 Transportation/Plan Engineering $64,145 $21,662 $40,896 $1,587 City Council $282 $282 Cultural Activities $596 $596 Economic Development $11,021 $3,649 $6,889 $483 Natural Resource Protection $22,185 $7,299 $13,779 $1,107 Community Promotion $3,340 $913 $1,722 $705 Community Services Group $17 $17 Finance Non Departmental $299 $299 Community Development Admin $59,515 $20,070 $37,891 $1,554 Commissions & Committees $27 $27 Development Review $138,883 $47,429 $89,567 $1,887 Long Range Planning $206 $206 Development Services $1,797 $1,797 Building and Safety $146,334 $49,264 $93,005 $4,065 Human Relations $633 $633 Parks Maintenance $131,096 $43,790 $82,671 $4,635 Swim Center Maintenance $11,442 $3,649 $6,889 $904 Urban Forest Services $43,642 $14,597 $27,557 $1,488 Streets Maintenance $103,744 $35,214 $66,481 $2,049 Traffic Signals & Lighting $22,009 $7,299 $13,779 $931 Stormwater and Flood Control $66,232 $22,442 $42,369 $1,421 Water Administration/Engineering $6 $6 Solid Waste Recycling $152 $152 Recreation Administration $43,552 $14,597 $27,557 $1,398 Recreation Facilities $10,879 $3,649 $6,889 $341 Youth Services $22,607 $7,299 $13,779 $1,529 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 196Schedule 17.0082020TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCommunity Services $21,928 $7,299 $13,779 $850 Ranger Program $32,505 $10,948 $20,668 $889 Aquatics $11,259 $3,649 $6,889 $721 Golf Course $43,220 $14,597 $27,557 $1,066 Jack House $13 $13 Police Administration $72,079 $23,720 $44,780 $3,579 Patrol $501,494 $167,861 $316,907 $16,726 Investigations $120,916 $40,141 $75,782 $4,993 Police Support Services $215,220 $72,983 $137,786 $4,451 Neighborhood Services $10,949 $3,649 $6,889 $411 Traffic Safety $43,580 $14,597 $27,557 $1,426 Fire Administration $43,831 $14,597 $27,557 $1,677 Emergency Response $492,457 $164,212 $310,018 $18,227 Hazard Prevention $64,817 $21,895 $41,336 $1,586 Training Services $132 $132 Fire Apparatus Service $21,758 $7,299 $13,779 $680 Fire Station $54 $54 Disaster Assistance $111 $111 FD205 CDBG Fund $5,269 $1,824 $3,445 FD208 Tourism Bid Fund $18,442 $6,386 $12,056 FD601 Water Fund $374,853 $128,633 $242,847 $3,373 FD602 Sewer Fund $349,879 $109,292 $206,334 $34,253 FD611 Parking Fund $105,385 $36,492 $68,893 FD621Transit Fund $31,616 $10,948 $20,668 FD705 Whale Rock Fund $41,100 $14,232 $26,868 Total$4,334,144 $1,447,944 $2,733,611 $37,626 $114,963 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 18.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 198Schedule 18.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $617,952 $617,952 Total to be allocated$617,952 $617,952 IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 199Schedule 18.0032020TotalGeneral & 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 200Schedule 18.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 201Schedule 18.0052020TotalProgram 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 2 CFR 200 Cost Allocation Plan Fiscal Year 2020 Prepared by: SCHEDULE 19.01 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 they provide back to Engineering Development Review to facilitate the review and inspection of development projects. IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 203Schedule 19.00220201st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocated IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 204Schedule 19.0032020TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocated IVA/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 205Schedule 19.0042020User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % ($6,514) ($6,514) ($6,514)FD602 Sewer Fund 50 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/Cap9504/08/21City of San Luis Obispo, CA 2CFR 200 Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 206Schedule 19.0052020TotalUtility 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