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Item 5f. Approve the 2022-23 Central Serives Cost Allocation Plan, including the Cost of Services Allocation and Labor Rates
Item 5f Department: Finance Cost Center: 2001 For Agenda of: 5/17/2022 Placement: Consent Estimated Time: N/A FROM: Brigitte Elke, Finance Director SUBJECT: 2022-23 CENTRAL SERVICES COST ALLOCATION PLAN RECOMMENDATION Adopt the 2022-23 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates. DISCUSSION Cost Allocation and applicable Reimbursement to the General Fund Consistent with governmental best practices, the City annually prepares a formal Central Service Cost Allocation Plan (CAP). One of the primary uses of the CAP is to quantify in dollars, the relationship between administrative and support services contained within the General Fund and the operations programs they support throughout the organization. As such, the CAP provides reimbursement for those services from the four enterprise funds and the Whale Rock fund to the General Fund. The CAP also serves to determine the appropriate amount of administrative and support costs that may be charged to federal and state grants and provides the base for the labor rates used for cost recovery charges. The CAP is prepared using actual operating expenses from the last audited year and the resulting cost allocations are programmed into the City's budget two years later. Basing the CAP on the audited financials allows the City to avoid the need to recalculate and true-up the allocations at a later date and ensures that the allocation is based on actual cost and not budget assumptions. The CAP presented to Council for consideration is based on audited financials for FY2020-21 and will be applied in FY2022-23. Two CAP Documents Required There are two CAP documents presented. The first is a full cost plan which considers all administrative and support costs that are allocated across all programs (Attachment A). The second CAP is the "2 Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards" (2 CFR 200) (Attachment B). The purpose of 2 CFR 200 is to streamline the Federal government's guidance on administrative requirements, costs principles, and audit requirements to focus Federal resources more effectively on improving performance and outcomes, while ensuring the financial integrity of taxpayer dollars in partnership with non-Federal stakeholders. The 2 CFR 200 is used to determine the cost that can be allocated to federal grant programs. Page 509 of 1284 Item 5f The 2 CFR 200 is also used to allocate cost to the Transit Fund since it is mainly funded from the Federal Transit Authority. Under the 2 CFR 200, the cost of the governing body is not allocated to other programs. Cost Allocation to Enterprise Funds Since internal services are supported exclusively by the General Fund but equally provided to the City’s four enterprise funds, the CAP established the cost for services and reimbursement from the enterprise funds. The table below shows the cost as applicable for the Water, Sewer, Parking, and Whale Rock funds. The cost allocation for the Transit Fund is reflective of the assessment within the 2CFR 200 CAP. 2022-23 Reimbursement Transfer (Full CAP) Fund Cost Allocation based on 2020-21 Actuals Water $1,535,075 Sewer $1,497,395 Parking $ 872,976 Whale Rock $ 190,488 Total $4,095,934 2022-23 Reimbursement Transfer (2 CFR 200) Fund Cost Allocation based on 2020-21 Actuals Transit $357,013 Upon approval by the Council, the 2 CFR 200 certification will be signed by the Director of Finance/City Treasurer. Since the CAP considers the City’s overall expenditure based on the annual audited financials, it also provides the basis for the City’s labor rates. The update rates are including in the CAP as (Attachment C). Cost of Services Analysis In addition to the Cost Allocation Plan, the City has also prepared a Cost -of-Service analysis, (Attachment D) which establishes the annual cost of providing the Water, Sewer, Parking Enterprise Funds with access to and use of the City's right-of way- property, as well as the cost of providing police and fire protection for the Water and Sewer Fund in accordance with Proposition 218. As part of the fee analysis that was prepared, enterprise facilities that are not within the City limits were excluded from consideration (Water Treatment Plant). This document was incorporated into the Cost Allocation Plan as Appendix A. For FY 2022-23, the total transfer to the General Fund will amount to $2,008,379. Page 510 of 1284 Item 5f Water Enterprise 2021-22 2022-23 Public Safety $230,214 $267,776 Right of Way $467,983 $508,802 Total $698,197 $776,578 Sewer Enterprise 2021-22 2022-23 Public Safety $223,767 $319,332 Right of Way $357,726 $757,056 Total $581,492 $1,076,388 Parking Enterprise 2021-22 2022-23 Right of Way $- $155,413 Policy Context The annual cost allocation plan informs the City of the true cost of delivering the services through the various support departments and programs. This forms the base for policies related to cost recovery goals, including reimbursement transfers and labor rates. Public Engagement The City’s CAP and Cost of Services is updated annually based on the City's audited financials and adopted at a public meeting of the City Council. CONCURRENCES The Public Works and Utilities Departments have reviewed the CAP and Cost of Service charges and concur with the recommendations contained within this report. ENVIRONMENTAL REVIEW This is not a project under CEQA. The California Environmental Quality Act does not apply to the recommended action in this report, because the action does not constitute a "Project" under CEQA Guidelines Sec. 15378. FISCAL IMPACT Budgeted: Yes Budget Year: 2022-23 Funding Identified: Yes/No Page 511 of 1284 Item 5f Fiscal Analysis: Funding Sources Total Budget Available Current Funding Request Remaining Balance Annual Ongoing Cost General Fund $ N/A $ $ $ State Federal Fees Other: Total $ N/A $ $ $ The 2022-23 Central Services Full CAP results in a total cost recovery of $6,461,326 to the General Fund, including the Cost of Services reimbursement as outlined in Appendix A. This amount has been incorporated into the long-term forecast for the General Fund and the applicable transfers are included in the 2022-23 Budget Supplement. ALTERNATIVES Do not approve the 2022-23 Central Services Full Cost Allocation Plan. This is not recommended as the General Fund would bear the full costs for various programs, contracts, and agreements provided on behalf of the City's Enterprise Funds. ATTACHMENTS A - Central Services CAP FY 2021 B - 2CFR 200 CAP FY 2021 C - Labor Rates 2022-23 D - Cost of Services 2022-23 Page 512 of 1284 CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2021 Prepared April 22, 2022 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Page 513 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: COST ALLOCATION METHODOLOGY INTRODUCTION The Central Service Cost Allocation Plan was prepared using a consistent approach and treatment of direct or indirect costs; in no case have costs charged as direct costs to programs been included as indirect costs. Actual expenditure information was obtained from the financial statements for the year ended June 30, 2021. Statistics used to allocate costs were taken from FY2021 data by performing one hundred percent counts, or in some cases, conducting a representative sample period count. STEP-DOWN ALLOCATION PROCEDURE A double step-down allocation methodology was used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services. To ensure that the cross-benefit of services among central services is fully recognized, a second step-down allocation for each central service is made. Costs allocated to each central service consist of the following: First Allocation – the actual operating expenditures, exclusive of unallowable items (i.e. capital expenditures, interest expense, and general government costs as designated by 2 CFR Part 200), plus all allocated costs from other central services, which have been identified up to this point. Second Allocation – costs from other central services made subsequent to that section’s first allocation. With respect to the double step- down methodology, two important points should be noted: 1. The initial sequencing of Central Services was made in consideration of the ordering which maximizes the benefits of the services, and 2. After the second allocation of each central service, that service was “closed” and could not receive any additional allocation from other central services. To ease comprehension and to avoid unnecessary bulk in the plan, the first and second allocations are shown on the same detail allocation schedule. Page 514 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: COST ALLOCATION METHODOLOGY FORMAT A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan: Summary Data – Three summary schedules are provided at the beginning of the Plan: 1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department. The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed across the top. Costs shown at the bottom of each column represent the costs allocated to the department or fund. 2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or deducted from the central service. These costs are additions or subtractions to the cost identified in the General Ledger. The column labeled “Total Allocated” is the amount allocated to each operating department (this agrees with Schedule A). 3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service. Detail Data – information on each central service are presented in the following format: 1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described are the allocation bases used for each function and any other relevant information on expenditures. 2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated additions represent costs allocated to a central service from other central services. Page 515 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: COST ALLOCATION METHODOLOGY FORMAT (Continued) 3. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the application of an allocation basis that most closely correlates with the benefits derived by receiving programs. Total costs allocated are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a detailed schedule is provided on each function. 4. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless otherwise noted. 5. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that receive allocations are listed on the left side of the page and the central service functions are listed across the top. INTERVIEWS Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service departments and costs associated with each function. Page 516 of 1284 Page 517 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012021SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 9Detail of Allocated CostsD 12Summary of Allocation BasisE 21Building ChargeNarrative1.01Costs to be Allocated1.02 26Costs by Function1.03 27Detail Allocation - City Hall1.04 28Detail Allocation - 919 Palm1.05 29Detail Allocation - Corporation Yard1.06 30Allocation Summary1.07 31City CouncilNarrative2.01Costs to be Allocated2.02 33Costs by Function2.03 34Detail Allocation - City Council2.04 35Allocation Summary2.05 36City AdministrationNarrative3.01Costs to be Allocated3.02 38Costs by Function3.03 39Detail Allocation - Citywide Administration 3.04 40Detail Allocation - Other GF Exp3.05 42Detail Allocation - Netwok Services & Info Services 3.06 44Detail Allocation - Economic Development 3.07 45Detail Allocation - Natural Resource Planning 3.08 46Allocation Summary3.09 47Community Services GroupNarrative4.01Costs to be Allocated4.02 50Costs by Function4.03 51Detail Allocation - Project Supervision4.04 52Allocation Summary4.05 53City AttorneyNarrative5.01Page 518 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022021SchedulePageCosts to be Allocated5.02 55Costs by Function5.03 56Detail Allocation - City Attorney5.04 57Detail Allocation - Other GF Exp5.05 59Allocation Summary5.06 61City ClerkNarrative6.01Costs to be Allocated6.02 64Costs by Function6.03 65Detail Allocation - City Clerk Services6.04 66Detail Allocation - Public Counter/Main City Phone 6.05 67Allocation Summary6.06 69Finance Narrative7.01Costs to be Allocated7.02 72Costs by Function7.03 73Detail Allocation - Accounts Payable7.04 75Detail Allocation - Payroll7.05 77Detail Allocation - Purchasing7.06 79Detail Allocation - General Finance7.07 81Detail Allocation - Utility Billing7.08 83Detail Allocation - Cashier7.09 84Detail Allocation - Budget7.10 85Detail Allocation - Other GF Exp7.11 87Allocation Summary7.12 89Network ServicesNarrative8.01Costs to be Allocated8.02 92Costs by Function8.03 93Detail Allocation - Network Services & Desktop Support 8.04 95Detail Allocation - Enterprise Apps8.05 97Detail Allocation - MDC Support8.06 99Detail Allocation - Tablet Support8.07 100Detail Allocation - Server Support8.08 102Detail Allocation - Network Support8.09 104Detail Allocation - Radios8.10 106Detail Allocation - Telemetry8.11 107Detail Allocation - Cell Phones8.12 108Detail Allocation - Cellular Data Services 8.13 109Detail Allocation - Telephones8.14 111Detail Allocation - Cuesta8.15 113Detail Allocation - South Hills8.16 114Detail Allocation - Tassajara8.17 115Page 519 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032021SchedulePageDetail Allocation - Direct Dept Exp8.18 116Allocation Summary8.19 117Information ServicesNarrative9.01Costs to be Allocated9.02 122Costs by Function9.03 123Detail Allocation - Information Services9.04 124Detail Allocation - Enterprise Apps9.05 125Allocation Summary9.06 127Finance Support ServicesNarrative10.01Costs to be Allocated10.02 130Costs by Function10.03 131Detail Allocation - General Support Services 10.04 132Detail Allocation - Parking10.05 134Allocation Summary10.06 135Human ResourcesNarrative11.01Costs to be Allocated11.02 138Costs by Function11.03 139Detail Allocation - Human Resources11.04 140Detail Allocation - Other GF Exp11.05 142Detail Allocation - Tiution Reimbursement 11.06 144Allocation Summary11.07 145Risk ManagementNarrative12.01Costs to be Allocated12.02 148Costs by Function12.03 149Detail Allocation - Risk Management12.04 150Allocation Summary12.05 151Wellness ProgramNarrative13.01Costs to be Allocated13.02 153Costs by Function13.03 154Detail Allocation - Wellness Program13.04 155Allocation Summary13.05 157Public Works AdministrationPage 520 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042021SchedulePageNarrative14.01Costs to be Allocated14.02 160Costs by Function14.03 161Detail Allocation - Deputy Director/City Engineer 14.04 162Detail Allocation - Director14.05 163Detail Allocation - Utilities14.06 164Allocation Summary14.07 165Facilities MaintenanceNarrative15.01Costs to be Allocated15.02 167Costs by Function15.03 168Detail Allocation - Utilities/Janitorial - City Hall 15.04 170Detail Allocation - Utilities - 919 Palm Street 15.05 171Detail Allocation - Janitorial - 919 Palm Street 15.06 172Detail Allocation - Utilities - Corp Yard15.07 173Detail Allocation - Janitorial - Corp Yard 15.08 174Detail Allocation - Utilities - Other15.09 175Detail Allocation - Janitorial - Other15.10 176Detail Allocation - Parking Facility Maintenance 15.11 177Detail Allocation - Utility Fund Facilities Maintenance 15.12 178Detail Allocation - Transit Facilities Maintenance 15.13 179Detail Allocation - Building Maintenance 15.14 180Allocation Summary15.15 182FleetNarrative16.01Costs to be Allocated16.02 187Costs by Function16.03 188Detail Allocation - Fleet16.04 189Allocation Summary16.05 190CIP Project EngineeringNarrative17.01Costs to be Allocated17.02 192Costs by Function17.03 193Detail Allocation - Project Engineering17.04 194Allocation Summary17.05 195Transportation/Plan EngineeringNarrative18.01Costs to be Allocated18.02 197Costs by Function18.03 198Detail Allocation - Parking18.04 199Detail Allocation - Transit18.05 200Page 521 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052021SchedulePageDetail Allocation - Development Review 18.06 201Detail Allocation - Long Range Plan18.07 202Allocation Summary18.08 203Insurance ISF FundNarrative19.01Costs to be Allocated19.02 205Costs by Function19.03 206Detail Allocation - Risk Management19.04 207Detail Allocation - Workers Comp Premiums 19.05 209Detail Allocation - Liability Claims19.06 211Detail Allocation - General Fund Liab Claims 19.07 212Allocation Summary19.08 214Natural Resources Protection (Utility Services)Narrative20.01Costs to be Allocated20.02 217Costs by Function20.03 218Detail Allocation - Program Support20.04 219Allocation Summary20.05 220Eng Dev Review (Utility Services)Narrative21.01Costs to be Allocated21.02 222Costs by Function21.03 223Detail Allocation - Utility Services21.04 224Allocation Summary21.05 225Page 522 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012021Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionFin NonDepartComm Dev AdminCommissions & CommDevelopment ReviewBuilding Charge $321 $292 $625 $15,463 $6,168 City Council$65,222 City Administration $4,878 $123,283 $66,810 $6,131 $4,288 $13,235 $224 $36,799 Community Services Group$52,110 City Attorney $4,266 $7,559 $8,301 $5,362 $3,750 $11,574 $196 $32,182 City Clerk $397 $1,192 $695 $99 $56,151 $5,163 Finance $7,539 $13,000 $13,117 $1,323 $10,619 $5,530 $19,130 $197 $45,946 Network Services $4,915 $14,057 $6,511 $917 $59,742 $13,780 $67,594 Information Services $1,613 $4,839 $2,823 $403 $249,029 $20,970 Finance Support Services $365 $646 $709 $458 $324 $990 $17 $2,751 Human Resources $288 $4,233 $11,730 $6,515 $1,292 $253 $19,398 $13 $50,574 Risk ManagementWellness Program $184 $551 $321 $46 $918 $2,387 Public Works AdministrationFacilities Maintenance $2,670 $2,429 $5,196 $26,889 $9,918 Fleet$3,747 $4,996 CIP Project EngineeringTransportation/Plan Engineering$226,222 Insurance ISF Fund $948 $9,817 $26,257 $14,241 $3,226 $833 $43,261 $43 $112,940 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$21,275 $168,368 $157,131 $32,429 $28,553 $14,978 $633,112 $14,470 $624,610 Proposed Costs$21,275 $168,368 $157,131 $32,429 $28,553 $14,978 $633,112 $14,470 $624,610 Page 523 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022021Central Service DepartmentsLong Range PlanBuilding & SafetyHuman RelationsHousing Pol/HomelessPark MaintSwim Center MaintUrban Forest SvcStreet MaintTraffic Signals/LightsBuilding Charge $3,522 $9,793 $3,832 $590 $4,422 City CouncilCity Administration $36,788 $8,505 $42,961 $6,592 $6,592 $19,282 $8,117 Community Services GroupCity Attorney $32,171 $7,439 $37,570 $5,764 $5,765 $16,863 $7,100 City Clerk $4,567 $397 $4,765 $397 $1,192 $4,369 $795 Finance $53,589 $13,790 $756 $72,922 $12,523 $9,646 $33,914 $13,431 Network Services $28,499 $65,379 $6,551 $78,802 $11,227 $26,350 $62,184 $37,260 Information Services $18,551 $1,613 $19,358 $1,613 $4,839 $17,745 $3,227 Finance Support Services $23,098 $636 $3,213 $493 $493 $1,442 $607 Human Resources $44,989 $503 $3,723 $47,215 $4,112 $11,558 $42,092 $7,925 Risk ManagementWellness Program $2,112 $184 $2,203 $184 $551 $2,020 $368 Public Works Administration$92,764 $50,012 $54,172 $90,684 $52,092 Facilities Maintenance $6,125 $17,031 $31,775 $5,269 $55,000 $5,364 Fleet $11,240 $141,125 $4,996 $32,471 $256,024 $19,982 CIP Project EngineeringTransportation/Plan Engineering $101,799 Insurance ISF Fund $100,731 $1,653 $8,138 $105,998 $9,418 $25,694 $93,263 $17,853 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$139,945 $420,039 $32,526 $21,362 $684,503 $107,331 $185,182 $699,304 $174,121 Proposed Costs$139,945 $420,039 $32,526 $21,362 $684,503 $107,331 $185,182 $699,304 $174,121 Page 524 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032021Central Service DepartmentsParking AdminStormwater/Flood ControlWtr Admin/EngSolid Waste RecRec AdminRec FacilitiesYouth ServicesCommunity ServicesRanger ProgramBuilding ChargeCity Council$19,850 City Administration $138 $13,861 $25 $1,752 $11,149 $3,443 $14,262 $5,649 $7,465 Community Services Group$52,110 $52,108 City Attorney $119 $12,122 $21 $1,533 $9,751 $3,011 $12,472 $4,940 $6,530 City Clerk $2,439 $437 $18,073 $397 $795 $795 $1,192 Finance $223 $21,181 $20 $2,692 $14,616 $4,200 $16,344 $9,416 $11,599 Network Services $25,715 $4,485 $24,428 $18,513 $104,192 $16,764 $24,208 Information Services $62,295 $1,777 $28,417 $1,613 $3,227 $3,227 $4,839 Finance Support Services $12 $1,037 $2 $131 $9,818 $257 $1,066 $423 $558 Human Resources $13 $23,678 $1 $4,197 $15,551 $3,927 $8,289 $7,780 $11,611 Risk ManagementWellness Program $1,127 $199 $734 $184 $368 $368 $551 Public Works Administration $60,704 Facilities Maintenance$85,813 $345,969 $5,772 $5,772 $5,772 Fleet $27,476 $6,245 $52,454 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $26 $52,658 $5 $9,297 $34,716 $8,807 $19,046 $17,373 $25,864 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$531 $304,293 $74 $78,610 $331,269 $390,321 $185,833 $72,507 $152,643 Proposed Costs$531 $304,293 $74 $78,610 $331,269 $390,321 $185,833 $72,507 $152,643 Page 525 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042021Central Service DepartmentsAquaticsGolf CourseJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsTraffic SafetyBuilding ChargeCity Council$9,925 City Administration $8,510 $8,801 $21,576 $143,161 $42,916 $34,949 $3,351 $12,656 Community Services GroupCity Attorney $7,442 $7,695 $18,868 $125,197 $37,531 $30,565 $2,930 $11,067 City Clerk $397 $1,588 $10,824 $17,077 $6,752 $7,545 $397 $1,588 Finance $9,911 $16,889 $41,432 $152,004 $49,102 $45,198 $4,193 $14,100 Network Services $18,564 $21,266 $93,497 $323,615 $90,636 $136,206 $21,439 $24,690 Information Services $1,613 $6,452 $120,961 $69,365 $27,424 $30,649 $1,613 $6,452 Finance Support Services $636 $658 $1,613 $10,705 $3,209 $2,613 $250 $946 Human Resources $4,226 $15,412 $35,893 $168,551 $65,827 $72,802 $3,921 $15,640 Risk ManagementWellness Program $184 $734 $1,193 $7,896 $3,121 $3,489 $184 $734 Public Works AdministrationFacilities Maintenance$22,136 $22,136 $22,136 $44,274 $22,136 $22,136 Fleet $37,467 $22,480 $162,356 $71,187 $4,996 $7,493 $37,467 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $9,791 $34,260 $57,086 $377,737 $146,679 $161,408 $8,789 $35,009 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$61,274 $151,222 $457,484 $1,579,800 $566,520 $574,694 $76,696 $182,485 Proposed Costs$61,274 $151,222 $457,484 $1,579,800 $566,520 $574,694 $76,696 $182,485 Page 526 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052021Central Service DepartmentsFire AdminEmergency ResponseHazard PreventionTraining ServicesFire ApparatusFire Station Fac SupDisaster AssistFD201 Local Sales TaxFD202 Downtown BidBuilding ChargeCity Council $12,760 City Administration $18,473 $168,714 $10,796 $1,211 $5,535 $563 $565 $2,962 Community Services GroupCity Attorney $16,156 $147,544 $9,441 $1,058 $4,839 $491 $495 $3,048 City Clerk $12,186 $17,872 $2,184 $795 Finance $24,876 $174,970 $14,910 $4,043 $13,268 $4,945 $3,020 $6,805 $5,657 Network Services $55,208 $279,262 $41,910 $8,077 Information Services $73,811 $72,591 $8,872 $3,227 Finance Support Services $1,381 $12,616 $807 $90 $414 $42 $43 $273 Human Resources $26,246 $177,507 $21,114 $72 $7,773 $33 $33 Risk ManagementWellness Program $734 $8,263 $1,010 $368 Public Works AdministrationFacilities Maintenance $20,111 $20,111 $20,111 $20,111 $20,111 $20,111 FleetCIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $36,139 $398,975 $46,855 $235 $17,351 $109 $110 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$298,081 $1,478,425 $178,010 $26,820 $61,647 $26,294 $24,377 $6,805 $11,940 Proposed Costs$298,081 $1,478,425 $178,010 $26,820 $61,647 $26,294 $24,377 $6,805 $11,940 Page 527 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062021Central Service DepartmentsFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD401 Cap OutlayFD402 Fleet ReplaceFD403 IT ReplaceFD404 Major Fac RepFD505 Affordable HousingFD507 Trans ImpactBuilding Charge$238 City CouncilCity Administration $848 $11,866 Community Services GroupCity Attorney $872 $12,212 City ClerkFinance $1,031 $21,086 $5,512 $31 $124 $47 Network Services$153 Information ServicesFinance Support Services $78 $1,096 Human Resources$1,738 Risk ManagementWellness ProgramPublic Works AdministrationFacilities Maintenance$1,965 FleetCIP Project Engineering$56,483 $130,108 $203,452 Transportation/Plan EngineeringInsurance ISF FundNatural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$2,829 $50,354 $5,512 $31 $56,483 $130,232 $47 $203,452 Proposed Costs$2,829 $50,354 $5,512 $31 $56,483 $130,232 $47 $203,452 Page 528 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072021Central Service DepartmentsFD601 WaterFD602 SewerFD611 ParkingFD621 TransitFD705 Whale RockFD711 Hazardous MatAll OtherSubtotalDirect BilledBuilding Charge $2,211 $2,211 $515 $50,203 City Council $14,179 $4,254 $4,254 $1,417 $131,861 City Administration $70,953 $82,589 $25,365 $8,226 $11,417 $1,216 $1,139,448 Community Services Group $24,051 $24,051 $52,110 $52,110 $4,009 $312,659 City Attorney $73,028 $85,005 $26,108 $8,467 $11,750 $1,251 $879,421 City Clerk $24,520 $16,515 $7,107 $2,370 $1,588 $235,612 Finance $186,140 $215,352 $66,905 $19,393 $22,285 $3,141 $119,286 $1,652,919 Network Services $255,801 $231,060 $98,015 $47,775 $58,835 $985 $214,680 $2,723,747 Information Services $80,076 $81,043 $33,391 $12,975 $8,893 $7,485 $1,098,911 Finance Support Services $6,550 $7,624 $2,342 $759 $1,054 $112 $105,457 Human Resources $122,947 $125,377 $33,507 $12,907 $14,892 $1,736 $1,259,614 Risk ManagementWellness Program $5,892 $6,002 $1,653 $551 $734 $58,302 Public Works Administration $24,267 $24,265 $191,540 $101,017 $741,517 Facilities Maintenance $60,165 $60,162 $66,140 $4,782 $1,085,598 Fleet $109,902 $174,845 $11,240 $22,480 $38,716 $1,261,385 CIP Project Engineering $226,775 $96,667 $146,125 $45,243 $904,853 Transportation/Plan Engineering $33,933 $22,623 $384,577 Insurance ISF Fund $261,846 $273,147 $73,241 $24,414 $32,551 $2,737,838 Natural Resources Protection (Utility Services) $527 $1,981 $2,508 ($2,508)Eng Dev Review (Utility Services) ($14,755) ($14,755)($29,510) $29,510 Subtotal$1,535,075 $1,497,395 $872,976 $365,544 $190,488 $6,705 $381,903 $16,736,920 $27,002 Proposed Costs$1,535,075 $1,497,395 $872,976 $365,544 $190,488 $6,705 $381,903 $16,736,920 $27,002 Page 529 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082021Central Service DepartmentsUnallocatedTotalBuilding Charge $50,203 City Council $131,861 City Administration $1,139,448 Community Services Group $312,659 City Attorney $879,421 City Clerk $237,383 $472,995 Finance $184,113 $1,837,032 Network Services $2,723,747 Information Services $1,098,911 Finance Support Services $105,457 Human Resources $1,259,614 Risk ManagementWellness Program $58,302 Public Works Administration $741,517 Facilities Maintenance $1,085,598 Fleet $1,261,385 CIP Project Engineering $1,905,248 $2,810,101 Transportation/Plan Engineering $746,531 $1,131,108 Insurance ISF Fund $2,737,838 Natural Resources Protection (Utility Services) $646,613 $646,613 Eng Dev Review (Utility Services)Subtotal$3,719,888 $20,483,810 Proposed Costs$3,719,888 $20,483,810 Page 530 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012021DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$132,123 City Council$173,273 City Administration$1,115,952 Community Services Group$315,986 City Attorney$964,100 City Clerk$567,513 Finance $1,795,347 Network Services$2,856,721 Information Services$1,105,991 Finance Support Services$133,712 Human Resources$1,363,656 Risk Management$1,598 Wellness Program$9,226 Public Works Administration$606,828 Facilities Maintenance$1,231,266 ($70,032)Fleet$1,011,969 CIP Project Engineering$2,269,244 Transportation/Plan Engineering$891,289 Insurance ISF Fund$3,361,435 Natural Resources Protection (Utility Services) $646,613 Eng Dev Review (Utility Services)Cultural Activities$21,275 Economic Development$168,368 Natural Resource Protection$157,131 Tourism and Bid Promotion$32,429 Community Promotion$28,553 Finance Non Departmental$14,978 Community Development Admin$633,112 Commissions & Committees$14,470 Development Review$624,610 Long Range Planning$139,945 Building and Safety$420,039 Human Relations$32,526 Housing Policy/Homelessness$21,362 Parks Maintenance$684,503 Swim Center Maintenance$107,331 Urban Forest Services$185,182 Streets Maintenance$699,304 Traffic Signals & Lighting$174,121 Parking Admin$531 Stormwater and Flood Control$304,293 Water Administration/Engineering$74 Page 531 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022021DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedSolid Waste Recycling$78,610 Recreation Administration$331,269 Recreation Facilities$390,321 Youth Services$185,833 Community Services$72,507 Ranger Program$152,643 Aquatics$61,274 Golf Course $151,222 Jack HousePolice Administration$457,484 Patrol$1,579,800 Investigations$566,520 Police Support Services$574,694 Neighborhood Services$76,696 Traffic Safety$182,485 Fire Administration$298,081 Emergency Response$1,478,425 Hazard Prevention$178,010 Training Services$26,820 Fire Apparatus Service$61,647 Fire Station$26,294 Disaster Assistance$24,377 FD201 Local Sales Tax Fund$6,805 FD202 Downtown Bid Fund$11,940 FD205 CDBG FundFD206 Law Enforcement Grant Fund$2,829 FD208 Tourism Bid Fund$50,354 FD401 Capital Outlay Engineering$5,512 FD402 Fleet Replace$31 FD403 Info Tech Replacement Fund$56,483 FD404 Major Facility Replacement Fund$130,232 FD505 Affordable Housing Fund$47 FD507 Transportation Impact Fee Fund$203,452 FD601 Water Fund$1,535,075 FD602 Sewer Fund$1,497,395 FD611 Parking Fund$872,976 FD621Transit Fund$365,544 FD705 Whale Rock Fund$190,488 FD711 Hazardous Mat Task Force Fund$6,705 All Other$381,903 Unallocated$3,719,888 Direct Billed$27,002 Page 532 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032021DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedTotal$20,421,719 $62,091 $20,483,810 Page 533 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012021DepartmentsBuilding ChargeCity CouncilCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Schedule: 1.007 2.005 3.009 4.005 5.006 6.006 7.012 8.019 9.006Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,310 ($357,299) $2,002 $0 $1,961 $30,605 $5,821 $38,781 $7,137 City Administration $2,740 $113,428 ($1,489,400) $0 $12,628 $71,495 $18,856 $22,151 $64,424 Community Services Group $0 $0 $4,639 ($364,769) $3,575 $664 $4,827 $7,594 $2,855 City Attorney $1,607 $19,850 $14,152 $0 ($1,116,436) $13,275 $14,310 $24,234 $18,676 City Clerk $2,647 $0 $8,330 $0 $7,285 ($693,870) $12,283 $29,653 $5,709 Finance $10,333 $31,193 $26,352 $0 $23,044 $31,068 ($2,212,996)$71,725 $18,555 Network Services $7,257 $0 $84,923 $0 $36,671 $2,979 $68,039 ($3,263,951) $61,439 Information Services $4,806 $0 $59,223 $0 $14,197 $3,277 $20,815 $58,532 ($1,375,226)Finance Support Services $0 $0 $1,963 $0 $1,717 $0 $7,584 $0 $0 Human Resources $2,922 $12,760 $20,016 $0 $17,504 $12,981 $26,960 $41,128 $9,679 Risk Management $0 $0 $23 $0 $20 $0 $223 $5 $0 Wellness Program $0 $0 $135 $0 $119 $0 $520 $184 $0 Public Works Administration $19,844 $48,207 $8,908 $52,110 $7,790 $42,419 $13,978 $64,134 $38,640 Facilities Maintenance $4,300 $0 $18,073 $0 $15,805 $1,985 $36,400 $34,576 $8,066 Fleet $491 $0 $14,853 $0 $12,990 $1,787 $35,647 $24,463 $7,259 CIP Project Engineering $16,839 $0 $33,308 $0 $29,130 $5,957 $40,922 $81,680 $24,197 Transportation/Plan Engineering $430 $0 $13,083 $0 $11,441 $2,383 $16,696 $41,364 $9,679 Insurance ISF Fund $394 $0 $39,969 $0 $41,138 $0 $52,083 $0 $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 Cultural Activities $321 $0 $4,878 $0 $4,266 $0 $7,539 $0 $0 Economic Development $292 $0 $123,283 $0 $7,559 $397 $13,000 $4,915 $1,613 Natural Resource Protection $625 $0 $66,810 $0 $8,301 $1,192 $13,117 $14,057 $4,839 Tourism and Bid Promotion $0 $0 $0 $0 $0 $695 $1,323 $6,511 $2,823 Community Promotion $0 $0 $6,131 $0 $5,362 $99 $10,619 $917 $403 Finance Non Departmental $0 $0 $4,288 $0 $3,750 $0 $5,530 $0 $0 Community Development Admin $15,463 $65,222 $13,235 $52,110 $11,574 $56,151 $19,130 $59,742 $249,029 Commissions & Committees $0 $0 $224 $0 $196 $0 $197 $13,780 $0 Development Review $6,168 $0 $36,799 $0 $32,182 $5,163 $45,946 $67,594 $20,970 Long Range Planning $3,522 $0 $0 $0 $0 $0 $0 $28,499 $0 Building and Safety $9,793 $0 $36,788 $0 $32,171 $4,567 $53,589 $65,379 $18,551 Human Relations $0 $0 $8,505 $0 $7,439 $0 $13,790 $0 $0 Housing Policy/Homelessness $0 $0 $0 $0 $0 $397 $756 $6,551 $1,613 Parks Maintenance $3,832 $0 $42,961 $0 $37,570 $4,765 $72,922 $78,802 $19,358 Swim Center Maintenance $0 $0 $6,592 $0 $5,764 $397 $12,523 $11,227 $1,613 Urban Forest Services $590 $0 $6,592 $0 $5,765 $1,192 $9,646 $26,350 $4,839 Streets Maintenance $4,422 $0 $19,282 $0 $16,863 $4,369 $33,914 $62,184 $17,745 Traffic Signals & Lighting $0 $0 $8,117 $0 $7,100 $795 $13,431 $37,260 $3,227 Parking Admin $0 $0 $138 $0 $119 $0 $223 $0 $0 Page 534 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022021DepartmentsFin Support SvcHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringSchedule: 10.006 11.007 12.005 13.005 14.007 15.015 16.005 17.005 18.008Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $187 $17,548 $0 $124 $0 $31,743 $0 $0 $0 City Administration $1,941 $14,830 $0 $99 $0 $11,901 $3,549 $0 $0 Community Services Group $341 $7,219 $0 $50 $0 $0 $0 $0 $0 City Attorney $1,041 $11,225 $0 $74 $0 $6,978 $0 $0 $0 City Clerk $613 $14,386 $0 $99 $0 $11,495 $0 $0 $0 Finance $1,939 $48,348 $0 $322 $0 $44,874 $0 $0 $0 Network Services $8,974 $28,423 $0 $186 $0 $31,514 $8,281 $0 $0 Information Services $1,194 $29,619 $0 $204 $0 $7,721 $0 $0 $0 Finance Support Services ($145,462) $108 $0 $0 $0 $0 $0 $0 $0 Human Resources $1,497 ($1,574,171) $0 $149 $0 $12,687 $0 $0 $0 Risk Management $2 $1 ($1,877) $0 $0 $0 $0 $0 $0 Wellness Program $10 $8 $0 ($66,313) $0 $56,085 $0 $0 $0 Public Works Administration $12,645 $24,603 $0 $1,102 ($1,023,182) $31,879 $0 $0 $0 Facilities Maintenance $1,352 $19,683 $0 $918 $78,203 ($1,439,769) $15,379 $0 $0 Fleet $1,111 $17,631 $0 $827 $63,915 $73,991 ($1,306,078) $0 $0 CIP Project Engineering $2,490 $57,814 $0 $2,755 $79,134 $29,278 $9,991 ($2,810,101) $0 Transportation/Plan Engineering $978 $23,111 $0 $1,102 $60,413 $748 $7,493 $0 ($1,131,108)Insurance ISF Fund $3,690 $0 $1,877 $0 $0 $3,277 $0 $0 $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 Cultural Activities $365 $288 $0 $0 $0 $2,670 $0 $0 $0 Economic Development $646 $4,233 $0 $184 $0 $2,429 $0 $0 $0 Natural Resource Protection $709 $11,730 $0 $551 $0 $5,196 $3,747 $0 $0 Tourism and Bid Promotion $0 $6,515 $0 $321 $0 $0 $0 $0 $0 Community Promotion $458 $1,292 $0 $46 $0 $0 $0 $0 $0 Finance Non Departmental $324 $253 $0 $0 $0 $0 $0 $0 $0 Community Development Admin $990 $19,398 $0 $918 $0 $26,889 $0 $0 $0 Commissions & Committees $17 $13 $0 $0 $0 $0 $0 $0 $0 Development Review $2,751 $50,574 $0 $2,387 $0 $9,918 $4,996 $0 $226,222 Long Range Planning $0 $0 $0 $0 $0 $6,125 $0 $0 $101,799 Building and Safety $23,098 $44,989 $0 $2,112 $0 $17,031 $11,240 $0 $0 Human Relations $636 $503 $0 $0 $0 $0 $0 $0 $0 Housing Policy/Homelessness $0 $3,723 $0 $184 $0 $0 $0 $0 $0 Parks Maintenance $3,213 $47,215 $0 $2,203 $92,764 $31,775 $141,125 $0 $0 Swim Center Maintenance $493 $4,112 $0 $184 $50,012 $0 $4,996 $0 $0 Urban Forest Services $493 $11,558 $0 $551 $54,172 $5,269 $32,471 $0 $0 Streets Maintenance $1,442 $42,092 $0 $2,020 $90,684 $55,000 $256,024 $0 $0 Traffic Signals & Lighting $607 $7,925 $0 $368 $52,092 $5,364 $19,982 $0 $0 Parking Admin $12 $13 $0 $0 $0 $0 $0 $0 $0 Page 535 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032021DepartmentsFD 802 Insurance ISF FundNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedSchedule: 19.008 20.005 21.005Building Charge $0 $0 $0 $0 City Council $40,807 $0 $0 $0 City Administration $35,406 $0 $0 $0 Community Services Group $17,019 $0 $0 $0 City Attorney $26,914 $0 $0 $0 City Clerk $33,857 $0 $0 $0 Finance $109,896 $0 $0 $0 Network Services $68,544 $0 $0 $0 Information Services $69,647 $0 $0 $0 Finance Support Services $378 $0 $0 $0 Human Resources $52,232 $0 $0 $0 Risk Management $5 $0 $0 $0 Wellness Program $26 $0 $0 $0 Public Works Administration $50,095 $0 $0 $0 Facilities Maintenance $43,795 $0 $0 $0 Fleet $39,144 $0 $0 $0 CIP Project Engineering $127,362 $0 $0 $0 Transportation/Plan Engineering $50,898 $0 $0 $0 Insurance ISF Fund ($3,503,863) $0 $0 $0 Natural Resources Protection (Utility Services) $0 ($646,613) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 Cultural Activities $948 $0 $0 $21,275 Economic Development $9,817 $0 $0 $168,368 Natural Resource Protection $26,257 $0 $0 $157,131 Tourism and Bid Promotion $14,241 $0 $0 $32,429 Community Promotion $3,226 $0 $0 $28,553 Finance Non Departmental $833 $0 $0 $14,978 Community Development Admin $43,261 $0 $0 $633,112 Commissions & Committees $43 $0 $0 $14,470 Development Review $112,940 $0 $0 $624,610 Long Range Planning $0 $0 $0 $139,945 Building and Safety $100,731 $0 $0 $420,039 Human Relations $1,653 $0 $0 $32,526 Housing Policy/Homelessness $8,138 $0 $0 $21,362 Parks Maintenance $105,998 $0 $0 $684,503 Swim Center Maintenance $9,418 $0 $0 $107,331 Urban Forest Services $25,694 $0 $0 $185,182 Streets Maintenance $93,263 $0 $0 $699,304 Traffic Signals & Lighting $17,853 $0 $0 $174,121 Parking Admin $26 $0 $0 $531 Page 536 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042021DepartmentsBuilding ChargeCity CouncilCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Stormwater and Flood Control $0 $0 $13,861 $0 $12,122 $2,439 $21,181 $25,715 $62,295 Water Administration/Engineering $0 $0 $25 $0 $21 $0 $20 $0 $0 Solid Waste Recycling $0 $0 $1,752 $52,110 $1,533 $437 $2,692 $4,485 $1,777 Recreation Administration $0 $19,850 $11,149 $52,108 $9,751 $18,073 $14,616 $24,428 $28,417 Recreation Facilities $0 $0 $3,443 $0 $3,011 $397 $4,200 $18,513 $1,613 Youth Services $0 $0 $14,262 $0 $12,472 $795 $16,344 $104,192 $3,227 Community Services $0 $0 $5,649 $0 $4,940 $795 $9,416 $16,764 $3,227 Ranger Program $0 $0 $7,465 $0 $6,530 $1,192 $11,599 $24,208 $4,839 Aquatics $0 $0 $8,510 $0 $7,442 $397 $9,911 $18,564 $1,613 Golf Course $0 $0 $8,801 $0 $7,695 $1,588 $16,889 $21,266 $6,452 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $0 $9,925 $21,576 $0 $18,868 $10,824 $41,432 $93,497 $120,961 Patrol $0 $0 $143,161 $0 $125,197 $17,077 $152,004 $323,615 $69,365 Investigations $0 $0 $42,916 $0 $37,531 $6,752 $49,102 $90,636 $27,424 Police Support Services $0 $0 $34,949 $0 $30,565 $7,545 $45,198 $136,206 $30,649 Neighborhood Services $0 $0 $3,351 $0 $2,930 $397 $4,193 $21,439 $1,613 Traffic Safety $0 $0 $12,656 $0 $11,067 $1,588 $14,100 $24,690 $6,452 Fire Administration $0 $12,760 $18,473 $0 $16,156 $12,186 $24,876 $55,208 $73,811 Emergency Response $0 $0 $168,714 $0 $147,544 $17,872 $174,970 $279,262 $72,591 Hazard Prevention $0 $0 $10,796 $0 $9,441 $2,184 $14,910 $41,910 $8,872 Training Services $0 $0 $1,211 $0 $1,058 $0 $4,043 $0 $0 Fire Apparatus Service $0 $0 $5,535 $0 $4,839 $795 $13,268 $8,077 $3,227 Fire Station $0 $0 $563 $0 $491 $0 $4,945 $0 $0 Disaster Assistance $0 $0 $565 $0 $495 $0 $3,020 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $6,805 $0 $0 FD202 Downtown Bid Fund $0 $0 $2,962 $0 $3,048 $0 $5,657 $0 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $848 $0 $872 $0 $1,031 $0 $0 FD208 Tourism Bid Fund $238 $0 $11,866 $0 $12,212 $0 $21,086 $153 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $5,512 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $31 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $124 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $47 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund $2,211 $14,179 $70,953 $24,051 $73,028 $24,520 $186,140 $255,801 $80,076 FD602 Sewer Fund $2,211 $4,254 $82,589 $24,051 $85,005 $16,515 $215,352 $231,060 $81,043 FD611 Parking Fund $0 $4,254 $25,365 $52,110 $26,108 $7,107 $66,905 $98,015 $33,391 FD621Transit Fund $515 $1,417 $8,226 $52,110 $8,467 $2,370 $19,393 $47,775 $12,975 FD705 Whale Rock Fund $0 $0 $11,417 $4,009 $11,750 $1,588 $22,285 $58,835 $8,893 FD711 Hazardous Mat Task Force Fund $0 $0 $1,216 $0 $1,251 $0 $3,141 $985 $0 All Other $0 $0 $0 $0 $0 $0 $119,286 $214,680 $7,485 Page 537 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052021DepartmentsFin Support SvcHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringStormwater and Flood Control $1,037 $23,678 $0 $1,127 $60,704 $0 $27,476 $0 $0 Water Administration/Engineering $2 $1 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling $131 $4,197 $0 $199 $0 $0 $0 $0 $0 Recreation Administration $9,818 $15,551 $0 $734 $0 $85,813 $6,245 $0 $0 Recreation Facilities $257 $3,927 $0 $184 $0 $345,969 $0 $0 $0 Youth Services $1,066 $8,289 $0 $368 $0 $5,772 $0 $0 $0 Community Services $423 $7,780 $0 $368 $0 $5,772 $0 $0 $0 Ranger Program $558 $11,611 $0 $551 $0 $5,772 $52,454 $0 $0 Aquatics $636 $4,226 $0 $184 $0 $0 $0 $0 $0 Golf Course $658 $15,412 $0 $734 $0 $0 $37,467 $0 $0 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $1,613 $35,893 $0 $1,193 $0 $22,136 $22,480 $0 $0 Patrol $10,705 $168,551 $0 $7,896 $0 $22,136 $162,356 $0 $0 Investigations $3,209 $65,827 $0 $3,121 $0 $22,136 $71,187 $0 $0 Police Support Services $2,613 $72,802 $0 $3,489 $0 $44,274 $4,996 $0 $0 Neighborhood Services $250 $3,921 $0 $184 $0 $22,136 $7,493 $0 $0 Traffic Safety $946 $15,640 $0 $734 $0 $22,136 $37,467 $0 $0 Fire Administration $1,381 $26,246 $0 $734 $0 $20,111 $0 $0 $0 Emergency Response $12,616 $177,507 $0 $8,263 $0 $20,111 $0 $0 $0 Hazard Prevention $807 $21,114 $0 $1,010 $0 $20,111 $0 $0 $0 Training Services $90 $72 $0 $0 $0 $20,111 $0 $0 $0 Fire Apparatus Service $414 $7,773 $0 $368 $0 $0 $0 $0 $0 Fire Station $42 $33 $0 $0 $0 $20,111 $0 $0 $0 Disaster Assistance $43 $33 $0 $0 $0 $20,111 $0 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $273 $0 $0 $0 $0 $0 $0 $0 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $78 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $1,096 $1,738 $0 $0 $0 $1,965 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $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 $0 $0 $56,483 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $130,108 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $203,452 $0 FD601 Water Fund $6,550 $122,947 $0 $5,892 $24,267 $60,165 $109,902 $226,775 $0 FD602 Sewer Fund $7,624 $125,377 $0 $6,002 $24,265 $60,162 $174,845 $96,667 $0 FD611 Parking Fund $2,342 $33,507 $0 $1,653 $191,540 $66,140 $11,240 $146,125 $33,933 FD621Transit Fund $759 $12,907 $0 $551 $101,017 $4,782 $0 $45,243 $22,623 FD705 Whale Rock Fund $1,054 $14,892 $0 $734 $0 $0 $22,480 $0 $0 FD711 Hazardous Mat Task Force Fund $112 $0 $0 $0 $0 $0 $0 $0 $0 All Other $0 $1,736 $0 $0 $0 $0 $38,716 $0 $0 Page 538 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062021DepartmentsFD 802 Insurance ISF FundNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedStormwater and Flood Control $52,658 $0 $0 $304,293 Water Administration/Engineering $5 $0 $0 $74 Solid Waste Recycling $9,297 $0 $0 $78,610 Recreation Administration $34,716 $0 $0 $331,269 Recreation Facilities $8,807 $0 $0 $390,321 Youth Services $19,046 $0 $0 $185,833 Community Services $17,373 $0 $0 $72,507 Ranger Program $25,864 $0 $0 $152,643 Aquatics $9,791 $0 $0 $61,274 Golf Course $34,260 $0 $0 $151,222 Jack House $0 $0 $0 $0 Police Administration $57,086 $0 $0 $457,484 Patrol $377,737 $0 $0 $1,579,800 Investigations $146,679 $0 $0 $566,520 Police Support Services $161,408 $0 $0 $574,694 Neighborhood Services $8,789 $0 $0 $76,696 Traffic Safety $35,009 $0 $0 $182,485 Fire Administration $36,139 $0 $0 $298,081 Emergency Response $398,975 $0 $0 $1,478,425 Hazard Prevention $46,855 $0 $0 $178,010 Training Services $235 $0 $0 $26,820 Fire Apparatus Service $17,351 $0 $0 $61,647 Fire Station $109 $0 $0 $26,294 Disaster Assistance $110 $0 $0 $24,377 FD201 Local Sales Tax Fund $0 $0 $0 $6,805 FD202 Downtown Bid Fund $0 $0 $0 $11,940 FD205 CDBG Fund $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $2,829 FD208 Tourism Bid Fund $0 $0 $0 $50,354 FD401 Capital Outlay Engineering $0 $0 $0 $5,512 FD402 Fleet Replace $0 $0 $0 $31 FD403 Info Tech Replacement Fund $0 $0 $0 $56,483 FD404 Major Facility Replacement Fund $0 $0 $0 $130,232 FD505 Affordable Housing Fund $0 $0 $0 $47 FD507 Transportation Impact Fee Fund $0 $0 $0 $203,452 FD601 Water Fund $261,846 $527 ($14,755) $1,535,075 FD602 Sewer Fund $273,147 $1,981 ($14,755) $1,497,395 FD611 Parking Fund $73,241 $0 $0 $872,976 FD621Transit Fund $24,414 $0 $0 $365,544 FD705 Whale Rock Fund $32,551 $0 $0 $190,488 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $6,705 All Other $0 $0 $0 $381,903 Page 539 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072021DepartmentsBuilding ChargeCity CouncilCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Subtotal$0 $0 $0 $0 $0 ($237,383)($184,113)$0 $0 Direct BillUnallocated$237,383 $184,113 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 540 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082021DepartmentsFin Support SvcHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringSubtotal$0 $0 $0 $0 $0 $0 $0 ($1,905,248)($746,531)Direct BillUnallocated$1,905,248 $746,531 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 541 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092021DepartmentsFD 802 Insurance ISF FundNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedSubtotal$0 ($644,105)($29,510)$16,736,920 Direct Bill ($2,508) $29,510 $27,002 Unallocated $646,613 $3,719,888 Total$0 $0 $0 $20,483,810 Page 542 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012021DepartmentBasis of allocation10000000 - Building Charge 1.004 City HallTotal Square Footage Occupied By Department 1.005 919 PalmTotal Square Footage Occupied By Department 1.006 Corporation YardTotal Square Footage Occupied By Department1011002 - City Council 2.004 City CouncilCount of Council Agenda Items by Department/Division1011001 - City Administration 3.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 3.005 Other GF ExpTotal Expenditures by General Fund Department/Division 3.006 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 3.007 Economic DevelopmentDirect Allocation to Economic Development 3.008 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 4.004 Project SupervisionPercent of Project Supervision Time by Department/Fund1011501 - City Attorney 5.004 City AttorneyTotal Operating Expenditures by Department/Division 5.005 Other GF ExpTotal Expenditures by General Fund Department/Division1011021 - City Clerk 6.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 6.005 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 7.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 7.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.006 PurchasingOperating Services and Supply Expenditures by Fund/Department/Division 7.007 General FinanceTotal Operating Expenditures by Department/Division 7.008 Utility BillingDirect Allocation to Water (FD601) & Sewer (FD602) 7.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 7.010 BudgetTotal Operating Expenditures by Department/Division 7.011 Other GF Exp1011101 - Network ServicesPage 543 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022021DepartmentBasis of allocation 8.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.005 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) 8.006 MDC SupportNumber of MDCs by Fund/Department/Division 8.007 Tablet SupportNumber of Tablets by Fund/Department/Division 8.008 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) 8.009 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 8.010 RadiosNumber of Assigned Radios by Fund/Department 8.011 TelemetryNumber of Controllers by Fund/Div/Dept 8.012 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 8.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 8.014 TelephonesNumber of Telephones by Fund/Department 8.015 Cuesta 8.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 8.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 8.018 Direct Dept Exp1011103 - Information Services 9.004 Information ServicesEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 9.005 Enterprise Apps1012006 - Finance Support Services 10.004 General Support Services Total Operating Expenditures by Department/Division 10.005 ParkingParking Fee Charged by Department1013001 - Human Resources 11.004 Human ResourcesFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 11.005 Other GF ExpTotal Expenditures by General Fund Department/Division 11.006 Tiution ReimbursementTuition Exp by General Fund Department/Division1013002 - Risk Management 12.004 Risk ManagementDirect Allocation to the Insurance ISF Fund 8021013003 - Wellness Program 13.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Page 544 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032021DepartmentBasis of allocation1015001 - Public Works Administration 14.004 Deputy Director/City Engineer Hours Supervised by Department/Division 14.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 14.006 UtilitiesAnalysis of Time Worked1015005 - Facilities Maintenance 15.004 Utilities/Janitorial - City Hall Square Feet by Department 15.005 Utilities - 919 Palm Street Square Feet by Department 15.006 Janitorial - 919 Palm Street Square Feet by Department 15.007 Utilities - Corp YardSquare Feet by Department 15.008 Janitorial - Corp YardSquare Feet by Department 15.009 Utilities - OtherSquare Feet by Department 15.010 Janitorial - OtherSquare Feet by Department 15.011 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 15.012 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 15.013 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 15.014 Building MaintenanceMaintenance Square Footage by Fund/Department1015008 - Fleet 16.004 FleetCount of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 17.004 Project EngineeringNumber of Project Hours by Fund1015010 - Transportation/Plan Engineering 18.004 ParkingDirect Allocation to Fund 611 Parking 18.005 TransitDirect Allocation to Fund 621 Transit 18.006 Development ReviewDirect Allocation to Development Review 18.007 Long Range PlanDirect Allocation to Long Range Plan8020000 - Insurance ISF Fund 19.004 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) 19.005 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) 19.006 Liability ClaimsDirect to Water, Sewer and Parking Funds 19.007 General Fund Liab Claims Total Expenditures by General Fund Department1011050 - Natural Resources Protection (Utility Services) 20.004 Program SupportAgreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services)Page 545 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 24Schedule E.0042021DepartmentBasis of allocation 21.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development ReviewPage 546 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 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 Page 547 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeCosts to be allocatedDetail page 26Schedule 1.00220211st 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 Page 548 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 27Schedule 1.0032021TotalGeneral & 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 Page 549 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 28Schedule 1.0042021User 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 FootagePage 550 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 29Schedule 1.0052021User 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 Page 551 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 30Schedule 1.0062021User 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 FootagePage 552 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 31Schedule 1.0072021TotalCity Hall919 PalmCorporation YardCity Council$7,310 $7,310 City Administration $2,740 $2,740 City Attorney$1,607 $1,607 City Clerk$2,647 $2,647 Finance $10,333 $10,333 Network Services $7,257 $7,257 Information Services $4,806 $4,806 Human Resources $2,922 $2,922 Public Works Administration $19,844 $19,844 Facilities Maintenance $4,300 $4,300 Fleet$491 $491 CIP Project Engineering $16,839 $16,839 Transportation/Plan Engineering $430 $430 Insurance ISF Fund $394 $394 Cultural Activities $321 $321 Economic Development $292 $292 Natural Resource Protection $625 $625 Community Development Admin $15,463 $15,463 Development Review $6,168 $6,168 Long Range Planning $3,522 $3,522 Building and Safety $9,793 $9,793 Parks Maintenance $3,832 $3,832 Urban Forest Services $590 $590 Streets Maintenance $4,422 $4,422 FD208 Tourism Bid Fund $238 $238 FD601 Water Fund $2,211 $2,211 FD602 Sewer Fund $2,211 $2,211 FD621Transit Fund $515 $515 Total$132,123 $40,986 $77,380 $13,757 Page 553 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 2.01 CITY COUNCIL NATURE AND EXTENT OF SERVICE The City Council is the legislative and executive, policy-setting body. The Council consists of the Mayor, Vice Mayor and three Council Members. The Council enacts local laws, resolutions, and policies required by law and recommended by staff and constituents. Costs are allocated as follows: City Council - These costs are associated with Citywide Administration and are allocated based on a count of City Council agenda items by fund/department/division. Page 554 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilCosts to be allocatedDetail page 33Schedule 2.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $173,273 $173,273 Allocated additions: 10000000 - Building Charge $7,310 $7,310 1011001 - City Administration$2,002 $2,002 1011501 - City Attorney$1,961 $1,961 1011021 - City Clerk$30,605 $30,605 1012000 - Finance $5,821 $5,821 1011101 - Network Services$38,781 $38,781 1011103 - Information Services$7,137 $7,137 1012006 - Finance Support Services$187 $187 1013001 - Human Resources$17,548 $17,548 1013003 - Wellness Program$124 $124 1015005 - Facilities Maintenance$31,743 $31,743 8020000 - Insurance ISF Fund$40,807 $40,807 Total allocated additions:$7,310 $176,716 $184,026 $184,026 Total to be allocated$180,583 $176,716 $357,299 Page 555 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 35Schedule 2.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 7 2.778 % $5,016 $5,016 $4,909 $9,925 Fire Administration 9 3.571 % $6,449 $6,449 $6,311 $12,760 FD601 Water Fund 10 3.968 % $7,166 $7,166 $7,013 $14,179 FD602 Sewer Fund 3 1.190 % $2,150 $2,150 $2,104 $4,254 Recreation Administration 14 5.556 % $10,032 $10,032 $9,818 $19,850 City Administration 80 31.746 % $57,328 $57,328 $56,100 $113,428 Public Works Administration 34 13.492 % $24,364 $24,364 $23,843 $48,207 City Attorney 14 5.556 % $10,032 $10,032 $9,818 $19,850 Human Resources 9 3.571 % $6,449 $6,449 $6,311 $12,760 Finance 22 8.730 % $15,765 $15,765 $15,428 $31,193 Community Development Admin 46 18.254 % $32,964 $32,964 $32,258 $65,222 FD611 Parking Fund 3 1.190 % $2,150 $2,150 $2,104 $4,254 FD621Transit Fund 1 0.398 % $718 $718 $699 $1,417 Total252 100.000 %$180,583 $180,583 $176,716 $357,299 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Page 556 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilSchedule of costs to beallocated by functionDetail page 34Schedule 2.0032021TotalGeneral & AdminCity CouncilWages & BenefitsSALARIES & WAGES$102,414 $102,414 FRINGE BENEFITS$56,590 $56,590 Other Expense and CostSERVICES & SUPPLIES$14,269 $14,269 Departmental Expenditures$173,273 $173,273 Additions: 1stOther$7,310 $7,310 Functional Cost$180,583 $7,310 $173,273 Reallocate Admin($7,310) $7,310 Allocable Costs$180,583 $180,583 1st Allocation$180,583 $180,583 Additions: 2ndOther$176,716 $176,716 Functional Cost$176,716 $176,716 Reallocate Admin($176,716) $176,716 Allocable Costs$176,716 $176,716 2nd Allocation$176,716 $176,716 Total allocated$357,299 $357,299 Page 557 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 36Schedule 2.0052021TotalCity CouncilCity Administration$113,428 $113,428 City Attorney$19,850 $19,850 Finance $31,193 $31,193 Human Resources$12,760 $12,760 Public Works Administration$48,207 $48,207 Community Development Admin$65,222 $65,222 Recreation Administration$19,850 $19,850 Police Administration$9,925 $9,925 Fire Administration$12,760 $12,760 FD601 Water Fund$14,179 $14,179 FD602 Sewer Fund$4,254 $4,254 FD611 Parking Fund$4,254 $4,254 FD621Transit Fund$1,417 $1,417 Total$357,299 $357,299 Page 558 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 3.01 CITY ADMINISTRATION NATURE AND EXTENT OF SERVICE The Administration Department is responsible for providing information and recommendations to the Council, implementing Council policies, directing the delivery of municipal services, overseeing the accomplishment of City objectives and providing administrative support to the Mayor and Council members. Program goals include informed public decision making; responsive, effective and efficient operating programs; effective City management; supervision of the City Clerk’s office, Economic Development, the Office of Sustainability, and Community Promotions programs; and effective Council administrative support; and direct supervision of seven budget programs. Costs are allocated as follows: Citywide Administration - These costs are associated with citywide administration. Costs are allocated based upon total operating expenditures by fund/department/division. Other GF Exp – These costs are associated with expenditures related public outreach and other contract services. Costs are allocated based on the total expenditures for General Fund Departments. 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. Page 559 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationCosts to be allocatedDetail page 38Schedule 3.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,115,952 $1,115,952 Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011002 - City Council $57,328 $56,100 $113,428 1011001 - City Administration$2,442 $2,442 1011501 - City Attorney$12,628 $12,628 1011021 - City Clerk$71,495 $71,495 1012000 - Finance $18,856 $18,856 1011101 - Network Services$22,151 $22,151 1011103 - Information Services$64,424 $64,424 1012006 - Finance Support Services$1,941 $1,941 1013001 - Human Resources$14,830 $14,830 1013003 - Wellness Program$99 $99 1015005 - Facilities Maintenance$11,901 $11,901 1015008 - Fleet$3,549 $3,549 8020000 - Insurance ISF Fund$35,406 $35,406 Total allocated additions:$60,068 $315,822 $375,890 $375,890 Total to be allocated$1,176,020 $315,822 $1,491,842 Page 560 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 39Schedule 3.0032021TotalGeneral & AdminCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES $598,101 $53,829 $436,614 $35,886 $47,848 $23,924 FRINGE BENEFITS $280,426 $25,238 $204,711 $16,826 $22,434 $11,217 Other Expense and CostSERVICES & SUPPLIES $108,114 $9,730 $78,923 $6,487 $8,649 $4,325 GENERAL FUND EXP $129,311 $129,311 Departmental Expenditures$1,115,952 $88,797 $720,248 $129,311 $59,199 $78,931 $39,466 Additions: 1stOther $60,068 $60,068 Functional Cost$1,176,020 $148,865 $720,248 $129,311 $59,199 $78,931 $39,466 Reallocate Admin ($148,865) $104,385 $18,741 $8,580 $11,439 $5,720 Allocable Costs$1,176,020 $824,633 $148,052 $67,779 $90,370 $45,186 1st Allocation$1,176,020 $824,633 $148,052 $67,779 $90,370 $45,186 Additions: 2ndOther $315,822 $315,822 Functional Cost$315,822 $315,822 Reallocate Admin ($315,822) $221,457 $39,760 $18,202 $24,269 $12,134 Allocable Costs$315,822 $221,457 $39,760 $18,202 $24,269 $12,134 2nd Allocation$315,822 $221,457 $39,760 $18,202 $24,269 $12,134 Total allocated$1,491,842 $1,046,090 $187,812 $85,981 $114,639 $57,320 Page 561 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 40Schedule 3.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.197 % $1,623 $1,623 $1,623 Cultural Activities 332,351 0.378 % $3,114 $3,114 $838 $3,952 Economic Development 588,878 0.669 % $5,517 $5,517 $1,485 $7,002 Natural Resource Protection 646,613 0.735 % $6,058 $6,058 $1,630 $7,688 Community Promotion 417,721 0.475 % $3,914 $3,914 $1,053 $4,967 City Attorney 964,100 1.095 % $9,033 $9,033 $2,431 $11,464 City Clerk 567,513 0.645 % $5,317 $5,317 $1,431 $6,748 Finance 1,795,348 2.040 % $16,821 $16,821 $4,526 $21,347 Network Services 2,856,721 3.246 % $26,766 $26,766 $7,202 $33,968 Human Resources 1,363,656 1.549 % $12,777 $12,777 $3,438 $16,215 Insurance ISF Fund 3,361,435 3.819 % $31,494 $31,494 $8,475 $39,969 Wellness Program 9,226 0.010 % $86 $86 $23 $109 Community Development Admin 901,725 1.025 % $8,449 $8,449 $2,273 $10,722 Commissions & Committees 15,291 0.017 % $143 $143 $39 $182 Development Review 2,507,040 2.848 % $23,489 $23,489 $6,321 $29,810 Building and Safety 2,506,262 2.848 % $23,482 $23,482 $6,319 $29,801 Public Works Administration 606,828 0.689 % $5,686 $5,686 $1,530 $7,216 Parks Maintenance 2,926,873 3.325 % $27,423 $27,423 $7,379 $34,802 Swim Center Maintenance 449,101 0.510 % $4,208 $4,208 $1,132 $5,340 Urban Forest Services 449,130 0.510 % $4,208 $4,208 $1,132 $5,340 Facilities Maintenance 1,231,266 1.399 % $11,536 $11,536 $3,104 $14,640 Streets Maintenance 1,313,626 1.493 % $12,308 $12,308 $3,312 $15,620 Stormwater and Flood Control 944,270 1.073 % $8,847 $8,847 $2,381 $11,228 Traffic Signals & Lighting 553,073 0.628 % $5,182 $5,182 $1,394 $6,576 Fleet 1,011,969 1.150 % $9,481 $9,481 $2,551 $12,032 Transportation/Plan Engineering 891,289 1.013 % $8,351 $8,351 $2,247 $10,598 Recreation Administration 759,597 0.863 % $7,117 $7,117 $1,915 $9,032 Recreation Facilities 234,614 0.267 % $2,198 $2,198 $591 $2,789 Youth Services 971,662 1.104 % $9,104 $9,104 $2,450 $11,554 Ranger Program 508,601 0.578 % $4,765 $4,765 $1,282 $6,047 Aquatics 579,746 0.659 % $5,432 $5,432 $1,462 $6,894 Police Administration 1,469,923 1.670 % $13,772 $13,772 $3,706 $17,478 Patrol 9,753,373 11.082 % $91,383 $91,383 $24,589 $115,972 Investigations 2,923,797 3.322 % $27,394 $27,394 $7,371 $34,765 Neighborhood Services 228,265 0.259 % $2,139 $2,139 $575 $2,714 Traffic Safety 862,135 0.980 % $8,078 $8,078 $2,174 $10,252 Fire Administration 1,258,603 1.430 % $11,792 $11,792 $3,173 $14,965 Emergency Response 11,494,300 13.060 % $107,694 $107,694 $28,978 $136,672 Hazard Prevention 735,525 0.836 % $6,891 $6,891 $1,854 $8,745 Training Services 82,496 0.094 % $773 $773 $208 $981 Fire Station 38,314 0.044 % $359 $359 $97 $456 Page 562 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 41Schedule 3.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $361 $361 $97 $458 FD202 Downtown Bid Fund 249,074 0.283 % $2,334 $2,334 $628 $2,962 FD601 Water Fund 5,967,217 6.780 % $55,909 $55,909 $15,044 $70,953 FD611 Parking Fund 2,133,271 2.424 % $19,987 $19,987 $5,378 $25,365 FD602 Sewer Fund 6,945,877 7.892 % $65,078 $65,078 $17,511 $82,589 Golf Course 599,587 0.681 % $5,618 $5,618 $1,512 $7,130 FD705 Whale Rock Fund 960,111 1.091 % $8,996 $8,996 $2,421 $11,417 Information Services 1,105,991 1.257 % $10,362 $10,362 $2,788 $13,150 FD208 Tourism Bid Fund 997,909 1.134 % $9,350 $9,350 $2,516 $11,866 FD621Transit Fund 691,854 0.786 % $6,482 $6,482 $1,744 $8,226 FD206 Law Enforcement Grant Fund 71,259 0.081 % $668 $668 $180 $848 Fire Apparatus Service 377,035 0.428 % $3,533 $3,533 $951 $4,484 Police Support Services 2,381,005 2.705 % $22,308 $22,308 $6,003 $28,311 Community Services 384,912 0.437 % $3,606 $3,606 $970 $4,576 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $958 $958 $258 $1,216 Human Relations 579,489 0.658 % $5,429 $5,429 $1,461 $6,890 CIP Project Engineering 2,269,244 2.578 % $21,261 $21,261 $5,721 $26,982 Community Services Group 315,986 0.359 % $2,961 $2,961 $797 $3,758 Risk Management 1,598 0.002 % $15 $15 $4 $19 Water Administration/Engineering 1,709 0.002 % $16 $16 $4 $20 Solid Waste Recycling 119,370 0.136 % $1,118 $1,118 $301 $1,419 Finance Support Services 133,712 0.152 % $1,253 $1,253 $337 $1,590 Finance Non Departmental 292,146 0.332 % $2,737 $2,737 $737 $3,474 Parking Admin 9,386 0.008 % $89 $89 $23 $112 Total88,014,041 100.000 %$824,633 $824,633 $221,457 $1,046,090 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 563 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 42Schedule 3.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $379 $379 $379 Cultural Activities 332,351 0.491 % $727 $727 $199 $926 Economic Development 588,878 0.870 % $1,289 $1,289 $353 $1,642 Natural Resource Protection 646,613 0.956 % $1,415 $1,415 $387 $1,802 Community Promotion 417,721 0.617 % $914 $914 $250 $1,164 City Attorney 964,100 1.425 % $2,110 $2,110 $578 $2,688 City Clerk 567,513 0.839 % $1,242 $1,242 $340 $1,582 Finance 1,795,348 2.654 % $3,929 $3,929 $1,076 $5,005 Network Services 2,856,721 4.223 % $6,252 $6,252 $1,712 $7,964 Information Services 1,105,991 1.635 % $2,420 $2,420 $663 $3,083 Finance Support Services 133,712 0.198 % $293 $293 $80 $373 Human Resources 1,363,656 2.016 % $2,984 $2,984 $817 $3,801 Wellness Program 9,226 0.014 % $20 $20 $6 $26 Community Development Admin 901,725 1.333 % $1,973 $1,973 $540 $2,513 Commissions & Committees 15,291 0.023 % $33 $33 $9 $42 Development Review 2,507,040 3.706 % $5,487 $5,487 $1,502 $6,989 Building and Safety 2,506,262 3.705 % $5,485 $5,485 $1,502 $6,987 Public Works Administration 606,828 0.897 % $1,328 $1,328 $364 $1,692 Parks Maintenance 2,926,873 4.327 % $6,405 $6,405 $1,754 $8,159 Swim Center Maintenance 449,101 0.664 % $983 $983 $269 $1,252 Urban Forest Services 449,130 0.664 % $983 $983 $269 $1,252 Facilities Maintenance 1,231,266 1.820 % $2,695 $2,695 $738 $3,433 Streets Maintenance 1,313,626 1.942 % $2,875 $2,875 $787 $3,662 Stormwater and Flood Control 944,270 1.396 % $2,067 $2,067 $566 $2,633 Traffic Signals & Lighting 553,073 0.818 % $1,210 $1,210 $331 $1,541 Fleet 1,011,969 1.496 % $2,215 $2,215 $606 $2,821 City Administration 1,115,952 1.650 % $2,442 $2,442 $2,442 Transportation/Plan Engineering 891,289 1.318 % $1,951 $1,951 $534 $2,485 Recreation Administration 759,597 1.123 % $1,662 $1,662 $455 $2,117 Recreation Facilities 234,614 0.347 % $513 $513 $141 $654 Youth Services 971,662 1.436 % $2,126 $2,126 $582 $2,708 Community Services 384,912 0.569 % $842 $842 $231 $1,073 Ranger Program 508,601 0.752 % $1,113 $1,113 $305 $1,418 Aquatics 579,746 0.857 % $1,269 $1,269 $347 $1,616 Golf Course 599,587 0.886 % $1,312 $1,312 $359 $1,671 Police Administration 1,469,923 2.173 % $3,217 $3,217 $881 $4,098 Patrol 9,753,373 14.417 % $21,345 $21,345 $5,844 $27,189 Investigations 2,923,797 4.322 % $6,399 $6,399 $1,752 $8,151 Police Support Services 2,381,005 3.520 % $5,211 $5,211 $1,427 $6,638 Neighborhood Services 228,265 0.337 % $500 $500 $137 $637 Traffic Safety 862,135 1.274 % $1,887 $1,887 $517 $2,404 Page 564 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 43Schedule 3.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $2,754 $2,754 $754 $3,508 Emergency Response 11,494,300 16.991 % $25,155 $25,155 $6,887 $32,042 Hazard Prevention 735,525 1.087 % $1,610 $1,610 $441 $2,051 Training Services 82,496 0.122 % $181 $181 $49 $230 Fire Station 38,314 0.057 % $84 $84 $23 $107 Disaster Assistance 38,550 0.057 % $84 $84 $23 $107 Fire Apparatus Service 377,035 0.557 % $825 $825 $226 $1,051 Finance Non Departmental 292,146 0.432 % $639 $639 $175 $814 Human Relations 579,489 0.857 % $1,268 $1,268 $347 $1,615 CIP Project Engineering 2,269,244 3.354 % $4,966 $4,966 $1,360 $6,326 Community Services Group 315,986 0.467 % $692 $692 $189 $881 Risk Management 1,598 0.002 % $3 $3 $1 $4 Water Administration/Engineering 1,709 0.003 % $4 $4 $1 $5 Solid Waste Recycling 119,370 0.176 % $261 $261 $72 $333 Parking Admin 9,386 0.012 % $24 $24 $2 $26 Total67,649,766 100.000 %$148,052 $148,052 $39,760 $187,812 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 565 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 44Schedule 3.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $33,890 $33,890 $9,101 $42,991 Information Services 50 50.000 % $33,889 $33,889 $9,101 $42,990 Total100 100.000 %$67,779 $67,779 $18,202 $85,981 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource:Page 566 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 45Schedule 3.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $90,370 $90,370 $24,269 $114,639 Total100 100.000 %$90,370 $90,370 $24,269 $114,639 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource:Page 567 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 46Schedule 3.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $45,186 $45,186 $12,134 $57,320 Total100 100.000 %$45,186 $45,186 $12,134 $57,320 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource:Page 568 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 47Schedule 3.0092021TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Council $2,002 $1,623 $379 City Administration $2,442 $2,442 Community Services Group $4,639 $3,758 $881 City Attorney $14,152 $11,464 $2,688 City Clerk $8,330 $6,748 $1,582 Finance $26,352 $21,347 $5,005 Network Services $84,923 $33,968 $7,964 $42,991 Information Services $59,223 $13,150 $3,083 $42,990 Finance Support Services $1,963 $1,590 $373 Human Resources $20,016 $16,215 $3,801 Risk Management $23 $19 $4 Wellness Program $135 $109 $26 Public Works Administration $8,908 $7,216 $1,692 Facilities Maintenance $18,073 $14,640 $3,433 Fleet $14,853 $12,032 $2,821 CIP Project Engineering $33,308 $26,982 $6,326 Transportation/Plan Engineering $13,083 $10,598 $2,485 Insurance ISF Fund $39,969 $39,969 Cultural Activities $4,878 $3,952 $926 Economic Development $123,283 $7,002 $1,642 $114,639 Natural Resource Protection $66,810 $7,688 $1,802 $57,320 Community Promotion $6,131 $4,967 $1,164 Finance Non Departmental $4,288 $3,474 $814 Community Development Admin $13,235 $10,722 $2,513 Commissions & Committees $224 $182 $42 Development Review $36,799 $29,810 $6,989 Building and Safety $36,788 $29,801 $6,987 Human Relations $8,505 $6,890 $1,615 Parks Maintenance $42,961 $34,802 $8,159 Swim Center Maintenance $6,592 $5,340 $1,252 Urban Forest Services $6,592 $5,340 $1,252 Streets Maintenance $19,282 $15,620 $3,662 Traffic Signals & Lighting $8,117 $6,576 $1,541 Parking Admin $138 $112 $26 Stormwater and Flood Control $13,861 $11,228 $2,633 Water Administration/Engineering $25 $20 $5 Solid Waste Recycling $1,752 $1,419 $333 Recreation Administration $11,149 $9,032 $2,117 Recreation Facilities $3,443 $2,789 $654 Youth Services $14,262 $11,554 $2,708 Page 569 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 48Schedule 3.0092021TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCommunity Services $5,649 $4,576 $1,073 Ranger Program $7,465 $6,047 $1,418 Aquatics $8,510 $6,894 $1,616 Golf Course $8,801 $7,130 $1,671 Police Administration $21,576 $17,478 $4,098 Patrol $143,161 $115,972 $27,189 Investigations $42,916 $34,765 $8,151 Police Support Services $34,949 $28,311 $6,638 Neighborhood Services $3,351 $2,714 $637 Traffic Safety $12,656 $10,252 $2,404 Fire Administration $18,473 $14,965 $3,508 Emergency Response $168,714 $136,672 $32,042 Hazard Prevention $10,796 $8,745 $2,051 Training Services $1,211 $981 $230 Fire Apparatus Service $5,535 $4,484 $1,051 Fire Station $563 $456 $107 Disaster Assistance $565 $458 $107 FD202 Downtown Bid Fund $2,962 $2,962 FD206 Law Enforcement Grant Fund $848 $848 FD208 Tourism Bid Fund $11,866 $11,866 FD601 Water Fund $70,953 $70,953 FD602 Sewer Fund $82,589 $82,589 FD611 Parking Fund $25,365 $25,365 FD621Transit Fund $8,226 $8,226 FD705 Whale Rock Fund $11,417 $11,417 FD711 Hazardous Mat Task Force Fund $1,216 $1,216 Total$1,491,842 $1,046,090 $187,812 $85,981 $114,639 $57,320 Page 570 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 4.01 COMMUNITY SERVICES GROUP NATURE AND EXTENT OF SERVICE The Community Services Group (CSG) is comprised of the four externally facing departments (Community Development, Parks and Recreation, Public Works, and Utilities). Business and Administrative functions in support of all four departments are managed by the Business Services and Administrative Manager as well as the general fund program of Solid Waste and Recycling. The Department Heads, and the Business Services and Administrative Manager report to the Assistant City Manager and are responsible for daily operations of their departments/programs. Costs are allocated as follows: Project Supervision – These costs are associated with supervision of projects within the Utilities and Public Works Departments. Costs are allocated based on the percent of time of supervision by Fund. Page 571 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupCosts to be allocatedDetail page 50Schedule 4.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $315,986 $315,986 Allocated additions: 1011001 - City Administration $3,653 $986 $4,639 1011501 - City Attorney$3,575 $3,575 1011021 - City Clerk$664 $664 1012000 - Finance $4,827 $4,827 1011101 - Network Services$7,594 $7,594 1011103 - Information Services$2,855 $2,855 1012006 - Finance Support Services$341 $341 1013001 - Human Resources$7,219 $7,219 1013003 - Wellness Program$50 $50 8020000 - Insurance ISF Fund$17,019 $17,019 Total allocated additions:$3,653 $45,130 $48,783 $48,783 Total to be allocated$319,639 $45,130 $364,769 Page 572 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupSchedule of costs to beallocated by functionDetail page 51Schedule 4.0032021TotalGeneral & AdminProject SupervisionWages & BenefitsSALARIES & WAGES$254,419 $22,898 $231,521 FRINGE BENEFITS$46,267 $4,164 $42,103 Other Expense and CostSERVICES & SUPPLIES $15,300 $1,377 $13,923 Departmental Expenditures$315,986 $28,439 $287,547 Additions: 1stOther$3,653 $3,653 Functional Cost$319,639 $32,092 $287,547 Reallocate Admin($32,092) $32,092 Allocable Costs$319,639 $319,639 1st Allocation$319,639 $319,639 Additions: 2ndOther$45,130 $45,130 Functional Cost$45,130 $45,130 Reallocate Admin($45,130) $45,130 Allocable Costs$45,130 $45,130 2nd Allocation$45,130 $45,130 Total allocated$364,769 $364,769 Page 573 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupDetail allocation ofProject SupervisionDetail page 52Schedule 4.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 6 6.593 % $21,075 $21,075 $2,976 $24,051 FD602 Sewer Fund 6 6.593 % $21,075 $21,075 $2,976 $24,051 FD611 Parking Fund 13 14.286 % $45,663 $45,663 $6,447 $52,110 FD621Transit Fund 13 14.286 % $45,663 $45,663 $6,447 $52,110 FD705 Whale Rock Fund 1 1.099 % $3,513 $3,513 $496 $4,009 Solid Waste Recycling 13 14.286 % $45,663 $45,663 $6,447 $52,110 Community Development Admin 13 14.286 % $45,663 $45,663 $6,447 $52,110 Public Works Administration 13 14.286 % $45,663 $45,663 $6,447 $52,110 Recreation Administration 13 14.285 % $45,661 $45,661 $6,447 $52,108 Total91 100.000 %$319,639 $319,639 $45,130 $364,769 (A) Alloc basis:Percent of Project Supervision Time by Department/FundSource:Salary & Wage AnalysisPage 574 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupDepartmental CostAllocation SummaryDetail page 53Schedule 4.0052021TotalProject SupervisionPublic Works Administration$52,110 $52,110 Community Development Admin$52,110 $52,110 Solid Waste Recycling$52,110 $52,110 Recreation Administration$52,108 $52,108 FD601 Water Fund$24,051 $24,051 FD602 Sewer Fund$24,051 $24,051 FD611 Parking Fund$52,110 $52,110 FD621Transit Fund$52,110 $52,110 FD705 Whale Rock Fund$4,009 $4,009 Total$364,769 $364,769 Page 575 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 5.01 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. Other GF Exp – These costs are associated with expenditures related legal services and contract services. Costs are allocated based on the total expenditures for General Fund Departments. Page 576 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyCosts to be allocatedDetail page 55Schedule 5.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $964,100 $964,100 Allocated additions: 10000000 - Building Charge $1,607 $1,607 1011002 - City Council $10,032 $9,818 $19,850 1011001 - City Administration $11,143 $3,009 $14,152 1011501 - City Attorney$507 $507 1011021 - City Clerk$13,275 $13,275 1012000 - Finance $14,310 $14,310 1011101 - Network Services$24,234 $24,234 1011103 - Information Services$18,676 $18,676 1012006 - Finance Support Services$1,041 $1,041 1013001 - Human Resources$11,225 $11,225 1013003 - Wellness Program$74 $74 1015005 - Facilities Maintenance$6,978 $6,978 8020000 - Insurance ISF Fund$26,914 $26,914 Total allocated additions:$22,782 $130,061 $152,843 $152,843 Total to be allocated$986,882 $130,061 $1,116,943 Page 577 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 56Schedule 5.0032021TotalGeneral & AdminCity AttorneyOther GF ExpWages & BenefitsSALARIES & WAGES $647,082 $647,082 FRINGE BENEFITS $189,869 $189,869 Other Expense and CostSERVICES & SUPPLIES $92,383 $92,383 GENERAL FUND EXP $34,766 $34,766 Departmental Expenditures$964,100 $929,334 $34,766 Additions: 1stOther$22,782 $22,782 Functional Cost$986,882 $22,782 $929,334 $34,766 Reallocate Admin($22,782) $21,960 $822 Allocable Costs$986,882 $951,294 $35,588 1st Allocation$986,882 $951,294 $35,588 Additions: 2ndOther$130,061 $130,061 Functional Cost$130,061 $130,061 Reallocate Admin($130,061) $125,371 $4,690 Allocable Costs$130,061 $125,371 $4,690 2nd Allocation$130,061 $125,371 $4,690 Total allocated$1,116,943 $1,076,665 $40,278 Page 578 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 57Schedule 5.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.197 % $1,870 $1,870 $1,870 Cultural Activities 332,351 0.377 % $3,586 $3,586 $481 $4,067 Economic Development 588,878 0.668 % $6,354 $6,354 $853 $7,207 Natural Resource Protection 646,613 0.733 % $6,977 $6,977 $937 $7,914 Community Promotion 417,721 0.474 % $4,507 $4,507 $605 $5,112 City Clerk 567,513 0.644 % $6,123 $6,123 $822 $6,945 Finance 1,795,348 2.036 % $19,371 $19,371 $2,600 $21,971 Network Services 2,856,721 3.240 % $30,824 $30,824 $4,138 $34,962 Human Resources 1,363,656 1.547 % $14,714 $14,714 $1,975 $16,689 Insurance ISF Fund 3,361,435 3.813 % $36,269 $36,269 $4,869 $41,138 Wellness Program 9,226 0.010 % $100 $100 $13 $113 Community Development Admin 901,725 1.023 % $9,729 $9,729 $1,306 $11,035 Commissions & Committees 15,291 0.017 % $165 $165 $22 $187 Development Review 2,507,040 2.844 % $27,051 $27,051 $3,631 $30,682 Building and Safety 2,506,262 2.843 % $27,042 $27,042 $3,630 $30,672 Public Works Administration 606,828 0.688 % $6,548 $6,548 $879 $7,427 Parks Maintenance 2,926,873 3.320 % $31,580 $31,580 $4,239 $35,819 Swim Center Maintenance 449,101 0.509 % $4,846 $4,846 $650 $5,496 Urban Forest Services 449,130 0.509 % $4,846 $4,846 $651 $5,497 Facilities Maintenance 1,231,266 1.397 % $13,285 $13,285 $1,783 $15,068 Streets Maintenance 1,313,626 1.490 % $14,174 $14,174 $1,903 $16,077 Stormwater and Flood Control 944,270 1.071 % $10,189 $10,189 $1,368 $11,557 Traffic Signals & Lighting 553,073 0.627 % $5,968 $5,968 $801 $6,769 Fleet 1,011,969 1.148 % $10,919 $10,919 $1,466 $12,385 City Administration 1,115,952 1.266 % $12,041 $12,041 $12,041 Transportation/Plan Engineering 891,289 1.011 % $9,617 $9,617 $1,291 $10,908 Recreation Administration 759,597 0.862 % $8,196 $8,196 $1,100 $9,296 Recreation Facilities 234,614 0.266 % $2,531 $2,531 $340 $2,871 Youth Services 971,662 1.102 % $10,484 $10,484 $1,407 $11,891 Ranger Program 508,601 0.577 % $5,488 $5,488 $737 $6,225 Aquatics 579,746 0.658 % $6,255 $6,255 $840 $7,095 Police Administration 1,469,923 1.667 % $15,860 $15,860 $2,129 $17,989 Patrol 9,753,373 11.063 % $105,237 $105,237 $14,126 $119,363 Investigations 2,923,797 3.316 % $31,547 $31,547 $4,235 $35,782 Neighborhood Services 228,265 0.259 % $2,463 $2,463 $331 $2,794 Traffic Safety 862,135 0.978 % $9,302 $9,302 $1,249 $10,551 Fire Administration 1,258,603 1.428 % $13,580 $13,580 $1,823 $15,403 Emergency Response 11,494,300 13.037 % $124,021 $124,021 $16,648 $140,669 Hazard Prevention 735,525 0.834 % $7,936 $7,936 $1,065 $9,001 Training Services 82,496 0.094 % $890 $890 $119 $1,009 Fire Station 38,314 0.043 % $413 $413 $55 $468 Page 579 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 58Schedule 5.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $416 $416 $56 $472 FD202 Downtown Bid Fund 249,074 0.283 % $2,687 $2,687 $361 $3,048 FD601 Water Fund 5,967,217 6.768 % $64,385 $64,385 $8,643 $73,028 FD611 Parking Fund 2,133,271 2.420 % $23,018 $23,018 $3,090 $26,108 FD602 Sewer Fund 6,945,877 7.878 % $74,945 $74,945 $10,060 $85,005 Golf Course 599,587 0.680 % $6,469 $6,469 $868 $7,337 FD705 Whale Rock Fund 960,111 1.089 % $10,359 $10,359 $1,391 $11,750 Information Services 1,105,991 1.254 % $11,933 $11,933 $1,602 $13,535 FD208 Tourism Bid Fund 997,909 1.132 % $10,767 $10,767 $1,445 $12,212 FD621Transit Fund 691,854 0.785 % $7,465 $7,465 $1,002 $8,467 FD206 Law Enforcement Grant Fund 71,259 0.081 % $769 $769 $103 $872 Fire Apparatus Service 377,035 0.428 % $4,068 $4,068 $546 $4,614 Police Support Services 2,381,005 2.701 % $25,691 $25,691 $3,449 $29,140 Community Services 384,912 0.437 % $4,153 $4,153 $557 $4,710 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $1,103 $1,103 $148 $1,251 Human Relations 579,489 0.657 % $6,253 $6,253 $839 $7,092 CIP Project Engineering 2,269,244 2.574 % $24,485 $24,485 $3,287 $27,772 Community Services Group 315,986 0.358 % $3,409 $3,409 $3,409 Risk Management 1,598 0.002 % $17 $17 $2 $19 Water Administration/Engineering 1,709 0.002 % $18 $18 $2 $20 Solid Waste Recycling 119,370 0.135 % $1,288 $1,288 $173 $1,461 Finance Support Services 133,712 0.152 % $1,443 $1,443 $194 $1,637 Finance Non Departmental 292,146 0.331 % $3,152 $3,152 $423 $3,575 Parking Admin 9,386 0.007 % $103 $103 $13 $116 Total88,165,893 100.000 %$951,294 $951,294 $125,371 $1,076,665 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 580 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 59Schedule 5.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $91 $91 $91 Cultural Activities 332,351 0.491 % $175 $175 $24 $199 Economic Development 588,878 0.870 % $310 $310 $42 $352 Natural Resource Protection 646,613 0.956 % $340 $340 $47 $387 Community Promotion 417,721 0.617 % $220 $220 $30 $250 City Attorney 964,100 1.425 % $507 $507 $507 City Clerk 567,513 0.839 % $299 $299 $41 $340 Finance 1,795,348 2.654 % $944 $944 $129 $1,073 Network Services 2,856,721 4.223 % $1,503 $1,503 $206 $1,709 Information Services 1,105,991 1.635 % $582 $582 $80 $662 Finance Support Services 133,712 0.198 % $70 $70 $10 $80 Human Resources 1,363,656 2.016 % $717 $717 $98 $815 Wellness Program 9,226 0.014 % $5 $5 $1 $6 Community Development Admin 901,725 1.333 % $474 $474 $65 $539 Commissions & Committees 15,291 0.023 % $8 $8 $1 $9 Development Review 2,507,040 3.706 % $1,319 $1,319 $181 $1,500 Building and Safety 2,506,262 3.705 % $1,318 $1,318 $181 $1,499 Public Works Administration 606,828 0.897 % $319 $319 $44 $363 Parks Maintenance 2,926,873 4.327 % $1,540 $1,540 $211 $1,751 Swim Center Maintenance 449,101 0.664 % $236 $236 $32 $268 Urban Forest Services 449,130 0.664 % $236 $236 $32 $268 Facilities Maintenance 1,231,266 1.820 % $648 $648 $89 $737 Streets Maintenance 1,313,626 1.942 % $691 $691 $95 $786 Stormwater and Flood Control 944,270 1.396 % $497 $497 $68 $565 Traffic Signals & Lighting 553,073 0.818 % $291 $291 $40 $331 Fleet 1,011,969 1.496 % $532 $532 $73 $605 City Administration 1,115,952 1.650 % $587 $587 $587 Transportation/Plan Engineering 891,289 1.318 % $469 $469 $64 $533 Recreation Administration 759,597 1.123 % $400 $400 $55 $455 Recreation Facilities 234,614 0.347 % $123 $123 $17 $140 Youth Services 971,662 1.436 % $511 $511 $70 $581 Community Services 384,912 0.569 % $202 $202 $28 $230 Ranger Program 508,601 0.752 % $268 $268 $37 $305 Aquatics 579,746 0.857 % $305 $305 $42 $347 Golf Course 599,587 0.886 % $315 $315 $43 $358 Police Administration 1,469,923 2.173 % $773 $773 $106 $879 Patrol 9,753,373 14.417 % $5,131 $5,131 $703 $5,834 Investigations 2,923,797 4.322 % $1,538 $1,538 $211 $1,749 Police Support Services 2,381,005 3.520 % $1,253 $1,253 $172 $1,425 Neighborhood Services 228,265 0.337 % $120 $120 $16 $136 Traffic Safety 862,135 1.274 % $454 $454 $62 $516 Page 581 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 60Schedule 5.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $662 $662 $91 $753 Emergency Response 11,494,300 16.991 % $6,047 $6,047 $828 $6,875 Hazard Prevention 735,525 1.087 % $387 $387 $53 $440 Training Services 82,496 0.122 % $43 $43 $6 $49 Fire Station 38,314 0.057 % $20 $20 $3 $23 Disaster Assistance 38,550 0.057 % $20 $20 $3 $23 Fire Apparatus Service 377,035 0.557 % $198 $198 $27 $225 Finance Non Departmental 292,146 0.432 % $154 $154 $21 $175 Human Relations 579,489 0.857 % $305 $305 $42 $347 CIP Project Engineering 2,269,244 3.354 % $1,194 $1,194 $164 $1,358 Community Services Group 315,986 0.467 % $166 $166 $166 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $63 $63 $9 $72 Parking Admin 9,386 0.012 % $6 $6 ($3) $3 Total67,649,766 100.000 %$35,588 $35,588 $4,690 $40,278 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 582 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 61Schedule 5.0062021TotalCity AttorneyOther GF ExpCity Council$1,961 $1,870 $91 City Administration$12,628 $12,041 $587 Community Services Group$3,575 $3,409 $166 City Attorney$507 $507 City Clerk$7,285 $6,945 $340 Finance $23,044 $21,971 $1,073 Network Services$36,671 $34,962 $1,709 Information Services$14,197 $13,535 $662 Finance Support Services$1,717 $1,637 $80 Human Resources$17,504 $16,689 $815 Risk Management$20 $19 $1 Wellness Program$119 $113 $6 Public Works Administration$7,790 $7,427 $363 Facilities Maintenance$15,805 $15,068 $737 Fleet$12,990 $12,385 $605 CIP Project Engineering$29,130 $27,772 $1,358 Transportation/Plan Engineering$11,441 $10,908 $533 Insurance ISF Fund$41,138 $41,138 Cultural Activities$4,266 $4,067 $199 Economic Development$7,559 $7,207 $352 Natural Resource Protection$8,301 $7,914 $387 Community Promotion$5,362 $5,112 $250 Finance Non Departmental$3,750 $3,575 $175 Community Development Admin$11,574 $11,035 $539 Commissions & Committees$196 $187 $9 Development Review$32,182 $30,682 $1,500 Building and Safety$32,171 $30,672 $1,499 Human Relations$7,439 $7,092 $347 Parks Maintenance$37,570 $35,819 $1,751 Swim Center Maintenance$5,764 $5,496 $268 Urban Forest Services$5,765 $5,497 $268 Streets Maintenance$16,863 $16,077 $786 Traffic Signals & Lighting$7,100 $6,769 $331 Parking Admin$119 $116 $3 Stormwater and Flood Control$12,122 $11,557 $565 Water Administration/Engineering$21 $20 $1 Solid Waste Recycling$1,533 $1,461 $72 Recreation Administration$9,751 $9,296 $455 Recreation Facilities$3,011 $2,871 $140 Youth Services$12,472 $11,891 $581 Community Services$4,940 $4,710 $230 Ranger Program$6,530 $6,225 $305 Page 583 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 62Schedule 5.0062021TotalCity AttorneyOther GF ExpAquatics$7,442 $7,095 $347 Golf Course $7,695 $7,337 $358 Police Administration$18,868 $17,989 $879 Patrol$125,197 $119,363 $5,834 Investigations$37,531 $35,782 $1,749 Police Support Services$30,565 $29,140 $1,425 Neighborhood Services$2,930 $2,794 $136 Traffic Safety$11,067 $10,551 $516 Fire Administration$16,156 $15,403 $753 Emergency Response$147,544 $140,669 $6,875 Hazard Prevention$9,441 $9,001 $440 Training Services$1,058 $1,009 $49 Fire Apparatus Service$4,839 $4,614 $225 Fire Station$491 $468 $23 Disaster Assistance$495 $472 $23 FD202 Downtown Bid Fund$3,048 $3,048 FD206 Law Enforcement Grant Fund$872 $872 FD208 Tourism Bid Fund$12,212 $12,212 FD601 Water Fund$73,028 $73,028 FD602 Sewer Fund$85,005 $85,005 FD611 Parking Fund$26,108 $26,108 FD621Transit Fund$8,467 $8,467 FD705 Whale Rock Fund$11,750 $11,750 FD711 Hazardous Mat Task Force Fund $1,251 $1,251 Total$1,116,943 $1,076,665 $40,278 Page 584 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 6.01 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. Page 585 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkCosts to be allocatedDetail page 64Schedule 6.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $567,513 $567,513 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011001 - City Administration $6,559 $1,771 $8,330 1011501 - City Attorney $6,422 $863 $7,285 1012000 - Finance $12,283 $12,283 1011101 - Network Services$29,653 $29,653 1011103 - Information Services$5,709 $5,709 1012006 - Finance Support Services$613 $613 1013001 - Human Resources$14,386 $14,386 1013003 - Wellness Program$99 $99 1015005 - Facilities Maintenance$11,495 $11,495 8020000 - Insurance ISF Fund$33,857 $33,857 Total allocated additions:$15,628 $110,729 $126,357 $126,357 Total to be allocated$583,141 $110,729 $693,870 Page 586 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 65Schedule 6.0032021TotalGeneral & AdminCity Clerk ServicesPublic Counter/Main City PhoneGeneral GovernmentWages & BenefitsSALARIES & WAGES $285,417 $48,521 $137,000 $54,229 $45,667 FRINGE BENEFITS $130,966 $22,264 $62,864 $24,884 $20,954 Other Expense and CostSERVICES & SUPPLIES $5,972 $1,015 $2,867 $1,135 $955 ADVERTISING & PUBLIC OUTREACH $7,891 $7,891 OTHER CONTRACT SERVICES $79,468 $33,377 $46,091 PUBLICATIONS & SUBSCRIPTIONS $1,875 $1,875 ELECTION EXP $55,924 $55,924 Departmental Expenditures$567,513 $71,800 $212,497 $113,625 $169,591 Additions: 1stOther $15,628 $15,628 Functional Cost$583,141 $87,428 $212,497 $113,625 $169,591 Reallocate Admin($87,428) $37,478 $20,040 $29,910 Allocable Costs$583,141 $249,975 $133,665 $199,501 Unallocated ($199,501)($199,501)1st Allocation$383,640 $249,975 $133,665 Additions: 2ndOther $110,729 $110,729 Functional Cost$110,729 $110,729 Reallocate Admin($110,729) $47,466 $25,381 $37,882 Allocable Costs$110,729 $47,466 $25,381 $37,882 Unallocated ($37,882)($37,882)2nd Allocation$72,847 $47,466 $25,381 Total allocated$456,487 $297,441 $159,046 Page 587 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 66Schedule 6.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 7 2.456 % $6,140 $6,140 $2,103 $8,243 Fire Administration 9 3.158 % $7,894 $7,894 $2,704 $10,598 FD601 Water Fund 10 3.509 % $8,771 $8,771 $3,004 $11,775 FD602 Sewer Fund 3 1.053 % $2,631 $2,631 $901 $3,532 Recreation Administration 14 4.912 % $12,279 $12,279 $4,206 $16,485 City Administration 80 28.070 % $70,168 $70,168 $70,168 Public Works Administration 34 11.930 % $29,822 $29,822 $10,214 $40,036 City Attorney 14 4.912 % $12,279 $12,279 $12,279 Human Resources 9 3.158 % $7,894 $7,894 $2,704 $10,598 Finance 22 7.719 % $19,296 $19,296 $6,609 $25,905 Community Development Admin 46 16.140 % $40,347 $40,347 $13,819 $54,166 FD611 Parking Fund 3 1.053 % $2,631 $2,631 $901 $3,532 FD621Transit Fund 1 0.351 % $877 $877 $301 $1,178 City Council 33 11.579 % $28,946 $28,946 $28,946 Total285 100.000 %$249,975 $249,975 $47,466 $297,441 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating programPage 588 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 67Schedule 6.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.745 % $996 $996 $196 $1,192 Facilities Maintenance 500 1.241 % $1,659 $1,659 $326 $1,985 Streets Maintenance 1,100 2.731 % $3,651 $3,651 $718 $4,369 Stormwater and Flood Control 614 1.524 % $2,038 $2,038 $401 $2,439 Traffic Signals & Lighting 200 0.497 % $664 $664 $131 $795 Transportation/Plan Engineering 600 1.490 % $1,991 $1,991 $392 $2,383 Recreation Administration 400 0.993 % $1,327 $1,327 $261 $1,588 Recreation Facilities 100 0.248 % $332 $332 $65 $397 Youth Services 200 0.497 % $664 $664 $131 $795 Community Services 200 0.497 % $664 $664 $131 $795 Ranger Program 300 0.745 % $996 $996 $196 $1,192 Aquatics 100 0.248 % $332 $332 $65 $397 Golf Course 400 0.993 % $1,327 $1,327 $261 $1,588 Police Administration 650 1.614 % $2,157 $2,157 $424 $2,581 Patrol 4,300 10.676 % $14,270 $14,270 $2,807 $17,077 Investigations 1,700 4.221 % $5,642 $5,642 $1,110 $6,752 Police Support Services 1,900 4.717 % $6,305 $6,305 $1,240 $7,545 Neighborhood Services 100 0.248 % $332 $332 $65 $397 Traffic Safety 400 0.993 % $1,327 $1,327 $261 $1,588 Fire Administration 400 0.993 % $1,327 $1,327 $261 $1,588 Emergency Response 4,500 11.173 % $14,934 $14,934 $2,938 $17,872 Hazard Prevention 550 1.366 % $1,825 $1,825 $359 $2,184 FD601 Water Fund 3,209 7.967 % $10,650 $10,650 $2,095 $12,745 FD602 Sewer Fund 3,269 8.116 % $10,849 $10,849 $2,134 $12,983 FD621Transit Fund 300 0.745 % $996 $996 $196 $1,192 FD705 Whale Rock Fund 400 0.993 % $1,327 $1,327 $261 $1,588 City Administration 400 0.993 % $1,327 $1,327 $1,327 Economic Development 100 0.248 % $332 $332 $65 $397 Natural Resource Protection 300 0.745 % $996 $996 $196 $1,192 Community Promotion 25 0.062 % $83 $83 $16 $99 City Attorney 300 0.745 % $996 $996 $996 Finance 1,300 3.228 % $4,314 $4,314 $849 $5,163 Network Services 750 1.862 % $2,489 $2,489 $490 $2,979 Information Services 825 2.048 % $2,738 $2,738 $539 $3,277 Human Resources 600 1.490 % $1,991 $1,991 $392 $2,383 Community Development Admin 500 1.241 % $1,659 $1,659 $326 $1,985 Building and Safety 1,150 2.855 % $3,816 $3,816 $751 $4,567 Public Works Administration 600 1.490 % $1,991 $1,991 $392 $2,383 Parks Maintenance 1,200 2.979 % $3,982 $3,982 $783 $4,765 Swim Center Maintenance 100 0.248 % $332 $332 $65 $397 Fire Apparatus Service 200 0.497 % $664 $664 $131 $795 Page 589 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 68Schedule 6.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFleet 450 1.117 % $1,493 $1,493 $294 $1,787 FD611 Parking Fund 900 2.235 % $2,987 $2,987 $588 $3,575 CIP Project Engineering 1,500 3.724 % $4,978 $4,978 $979 $5,957 Development Review 1,300 3.228 % $4,314 $4,314 $849 $5,163 City Council 500 1.241 % $1,659 $1,659 $1,659 Tourism and Bid Promotion 175 0.434 % $581 $581 $114 $695 Community Services Group 200 0.497 % $664 $664 $664 Housing Policy/Homelessness 100 0.248 % $332 $332 $65 $397 Solid Waste Recycling 110 0.274 % $365 $365 $72 $437 Total40,277 100.000 %$133,665 $133,665 $25,381 $159,046 (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 Page 590 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 69Schedule 6.0062021TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Council$30,605 $28,946 $1,659 City Administration$71,495 $70,168 $1,327 Community Services Group$664 $664 City Attorney$13,275 $12,279 $996 Finance $31,068 $25,905 $5,163 Network Services$2,979 $2,979 Information Services$3,277 $3,277 Human Resources$12,981 $10,598 $2,383 Public Works Administration$42,419 $40,036 $2,383 Facilities Maintenance$1,985 $1,985 Fleet$1,787 $1,787 CIP Project Engineering$5,957 $5,957 Transportation/Plan Engineering$2,383 $2,383 Economic Development$397 $397 Natural Resource Protection$1,192 $1,192 Tourism and Bid Promotion$695 $695 Community Promotion$99 $99 Community Development Admin$56,151 $54,166 $1,985 Development Review$5,163 $5,163 Building and Safety$4,567 $4,567 Housing Policy/Homelessness$397 $397 Parks Maintenance$4,765 $4,765 Swim Center Maintenance$397 $397 Urban Forest Services$1,192 $1,192 Streets Maintenance$4,369 $4,369 Traffic Signals & Lighting$795 $795 Stormwater and Flood Control$2,439 $2,439 Solid Waste Recycling$437 $437 Recreation Administration$18,073 $16,485 $1,588 Recreation Facilities$397 $397 Youth Services$795 $795 Community Services$795 $795 Ranger Program$1,192 $1,192 Aquatics$397 $397 Golf Course $1,588 $1,588 Police Administration$10,824 $8,243 $2,581 Patrol$17,077 $17,077 Investigations$6,752 $6,752 Police Support Services$7,545 $7,545 Neighborhood Services$397 $397 Page 591 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 70Schedule 6.0062021TotalCity Clerk ServicesPublic Counter/Main City PhoneTraffic Safety$1,588 $1,588 Fire Administration$12,186 $10,598 $1,588 Emergency Response$17,872 $17,872 Hazard Prevention$2,184 $2,184 Fire Apparatus Service$795 $795 FD601 Water Fund$24,520 $11,775 $12,745 FD602 Sewer Fund$16,515 $3,532 $12,983 FD611 Parking Fund$7,107 $3,532 $3,575 FD621Transit Fund$2,370 $1,178 $1,192 FD705 Whale Rock Fund$1,588 $1,588 Total$456,487 $297,441 $159,046 Page 592 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 7.01 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. Page 593 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 7.01 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. 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. Other GF Exp – These costs are associated with expenditures related other contract services. Costs are allocated based on the total expenditures for General Fund Departments. Cannabis – These costs are related to cannabis and are identified but not allocated. Page 594 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Costs to be allocatedDetail page 72Schedule 7.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,795,347 $1,795,347 Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011002 - City Council $15,765 $15,428 $31,193 1011001 - City Administration $20,750 $5,602 $26,352 1011501 - City Attorney $20,315 $2,729 $23,044 1011021 - City Clerk $23,610 $7,458 $31,068 1012000 - Finance $3,730 $3,730 1011101 - Network Services$71,725 $71,725 1011103 - Information Services$18,555 $18,555 1012006 - Finance Support Services$1,939 $1,939 1013001 - Human Resources$48,348 $48,348 1013003 - Wellness Program$322 $322 1015005 - Facilities Maintenance$44,874 $44,874 8020000 - Insurance ISF Fund$109,896 $109,896 Total allocated additions:$90,773 $330,606 $421,379 $421,379 Total to be allocated$1,886,120 $330,606 $2,216,726 Page 595 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 73Schedule 7.0032021TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetWages & BenefitsSALARIES & WAGES $1,051,500 $220,815 $63,090 $105,150 $126,180 $94,635 $231,330 $21,030 $73,605 $105,150 FRINGE BENEFITS $463,455 $97,326 $27,807 $46,346 $55,615 $41,711 $101,960 $9,269 $32,442 $46,346 Other Expense and CostSERVICES AND SUPPLIES $246,816 $51,831 $14,809 $24,682 $29,618 $22,213 $54,300 $4,936 $17,277 $24,682 GENERAL FUND EXP $33,576 Departmental Expenditures$1,795,347 $369,972 $105,706 $176,178 $211,413 $158,559 $387,590 $35,235 $123,324 $176,178 Additions: 1stOther $90,773 $6,200 $7,275 $6,523 $9,103 $44,513 $1,487 $5,358 $10,314 Functional Cost$1,886,120 $369,972 $111,906 $183,453 $217,936 $167,662 $432,103 $36,722 $128,682 $186,492 Reallocate Admin ($369,972) $27,437 $45,729 $54,875 $41,156 $100,603 $9,146 $32,010 $45,729 Allocable Costs$1,886,120 $139,343 $229,182 $272,811 $208,818 $532,706 $45,868 $160,692 $232,221 Unallocated ($161,531) ($139,343)1st Allocation$1,724,589 $229,182 $272,811 $208,818 $532,706 $45,868 $160,692 $232,221 Additions: 2ndFinance $3,730 $255 $299 $268 $374 $1,829 $61 $220 $424 Other $326,876 $22,327 $26,199 $23,489 $32,781 $160,292 $5,356 $19,294 $37,138 Functional Cost$330,606 $22,582 $26,498 $23,757 $33,155 $162,121 $5,417 $19,514 $37,562 Allocable Costs$330,606 $22,582 $26,498 $23,757 $33,155 $162,121 $5,417 $19,514 $37,562 Unallocated ($22,582) ($22,582)2nd Allocation$308,024 $26,498 $23,757 $33,155 $162,121 $5,417 $19,514 $37,562 Total allocated$2,032,613 $255,680 $296,568 $241,973 $694,827 $51,285 $180,206 $269,783 Page 596 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 74Schedule 7.0032021Other GF ExpCannabisWages & BenefitsSALARIES & WAGES $10,515 FRINGE BENEFITS $4,633 Other Expense and CostSERVICES AND SUPPLIES $2,468 GENERAL FUND EXP $33,576 Departmental Expenditures$33,576 $17,616 Additions: 1stOtherFunctional Cost$33,576 $17,616 Reallocate Admin $8,715 $4,572 Allocable Costs$42,291 $22,188 Unallocated ($22,188)1st Allocation$42,291 Additions: 2ndFinance OtherFunctional CostAllocable CostsUnallocated2nd AllocationTotal allocated$42,291 Page 597 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 75Schedule 7.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,588 9.630 % $22,070 $22,070 $2,657 $24,727 FD611 Parking Fund 793 4.809 % $11,021 $11,021 $1,327 $12,348 FD602 Sewer Fund 2,242 13.596 % $31,160 $31,160 $3,752 $34,912 FD621Transit Fund 219 1.328 % $3,044 $3,044 $366 $3,410 FD705 Whale Rock Fund 262 1.589 % $3,641 $3,641 $438 $4,079 FD711 Hazardous Mat Task Force Fund 67 0.406 % $931 $931 $112 $1,043 City Council 43 0.261 % $598 $598 $598 Economic Development 52 0.315 % $723 $723 $87 $810 Natural Resource Protection 96 0.582 % $1,334 $1,334 $161 $1,495 Community Promotion 90 0.546 % $1,251 $1,251 $151 $1,402 Finance Support Services 293 1.777 % $4,072 $4,072 $490 $4,562 Human Resources 195 1.183 % $2,710 $2,710 $326 $3,036 Insurance ISF Fund 21 0.127 % $292 $292 $35 $327 Wellness Program 20 0.121 % $278 $278 $33 $311 Community Development Admin 163 0.988 % $2,265 $2,265 $273 $2,538 Commissions & Committees 1 0.006 % $14 $14 $2 $16 Development Review 122 0.740 % $1,696 $1,696 $204 $1,900 Building and Safety 167 1.013 % $2,321 $2,321 $279 $2,600 Public Works Administration 98 0.594 % $1,362 $1,362 $164 $1,526 Parks Maintenance 677 4.106 % $9,409 $9,409 $1,133 $10,542 Swim Center Maintenance 203 1.231 % $2,821 $2,821 $340 $3,161 Urban Forest Services 103 0.625 % $1,432 $1,432 $172 $1,604 Facilities Maintenance 746 4.524 % $10,368 $10,368 $1,248 $11,616 Streets Maintenance 405 2.456 % $5,629 $5,629 $678 $6,307 Traffic Signals & Lighting 121 0.734 % $1,682 $1,682 $202 $1,884 Fleet 936 5.676 % $13,009 $13,009 $1,566 $14,575 City Administration 245 1.486 % $3,405 $3,405 $3,405 Transportation/Plan Engineering 82 0.497 % $1,140 $1,140 $137 $1,277 Recreation Administration 101 0.612 % $1,404 $1,404 $169 $1,573 Recreation Facilities 30 0.182 % $417 $417 $50 $467 Youth Services 179 1.086 % $2,488 $2,488 $300 $2,788 Community Services 174 1.055 % $2,418 $2,418 $291 $2,709 Ranger Program 170 1.031 % $2,363 $2,363 $284 $2,647 Aquatics 106 0.643 % $1,473 $1,473 $177 $1,650 Police Administration 760 4.609 % $10,563 $10,563 $1,272 $11,835 Patrol 228 1.383 % $3,169 $3,169 $382 $3,551 Investigations 103 0.625 % $1,432 $1,432 $172 $1,604 Police Support Services 87 0.528 % $1,209 $1,209 $146 $1,355 Neighborhood Services 23 0.139 % $320 $320 $38 $358 Traffic Safety 53 0.321 % $737 $737 $89 $826 Emergency Response 289 1.753 % $4,017 $4,017 $484 $4,501 Page 598 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 76Schedule 7.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 77 0.467 % $1,070 $1,070 $129 $1,199 Training Services 140 0.849 % $1,946 $1,946 $234 $2,180 Fire Station 262 1.589 % $3,641 $3,641 $438 $4,079 Disaster Assistance 138 0.837 % $1,918 $1,918 $231 $2,149 City Attorney 144 0.873 % $2,001 $2,001 $2,001 City Clerk 200 1.213 % $2,780 $2,780 $2,780 Network Services 605 3.669 % $8,408 $8,408 $1,012 $9,420 Information Services 33 0.200 % $459 $459 $55 $514 Golf Course 301 1.825 % $4,183 $4,183 $504 $4,687 Fire Administration 241 1.461 % $3,349 $3,349 $403 $3,752 Fire Apparatus Service 363 2.201 % $5,045 $5,045 $607 $5,652 FD208 Tourism Bid Fund 88 0.534 % $1,223 $1,223 $147 $1,370 FD202 Downtown Bid Fund 12 0.073 % $167 $167 $20 $187 All Other 306 1.856 % $4,253 $4,253 $512 $4,765 CIP Project Engineering 124 0.752 % $1,723 $1,723 $208 $1,931 Cultural Activities 2 0.012 % $28 $28 $3 $31 FD201 Local Sales Tax Fund 437 2.650 % $6,074 $6,074 $731 $6,805 FD401 Capital Outlay Engineering 354 2.147 % $4,920 $4,920 $592 $5,512 FD404 Major Facility Replacement Fund 8 0.049 % $111 $111 $13 $124 FD505 Affordable Housing Fund 3 0.018 % $42 $42 $5 $47 Human Relations 45 0.273 % $625 $625 $75 $700 Solid Waste Recycling 25 0.152 % $347 $347 $42 $389 Community Services Group 24 0.146 % $334 $334 $334 Finance Non Departmental 2 0.012 % $28 $28 $3 $31 Risk Management 13 0.079 % $181 $181 $22 $203 Stormwater and Flood Control 185 1.122 % $2,571 $2,571 $310 $2,881 FD206 Law Enforcement Grant Fund 2 0.012 % $28 $28 $3 $31 FD402 Fleet Replace 2 0.012 % $28 $28 $3 $31 Parking Admin 1 0.004 % $11 $11 $9 $20 Total16,490 100.000 %$229,182 $229,182 $26,498 $255,680 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet Page 599 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 77Schedule 7.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.762 % $2,078 $2,078 $190 $2,268 Facilities Maintenance 500 1.270 % $3,464 $3,464 $316 $3,780 Streets Maintenance 1,100 2.794 % $7,621 $7,621 $695 $8,316 Stormwater and Flood Control 614 1.559 % $4,254 $4,254 $388 $4,642 Traffic Signals & Lighting 200 0.508 % $1,386 $1,386 $126 $1,512 Transportation/Plan Engineering 600 1.524 % $4,157 $4,157 $379 $4,536 Recreation Administration 400 1.016 % $2,771 $2,771 $253 $3,024 Recreation Facilities 100 0.254 % $693 $693 $63 $756 Youth Services 200 0.508 % $1,386 $1,386 $126 $1,512 Community Services 200 0.508 % $1,386 $1,386 $126 $1,512 Ranger Program 300 0.762 % $2,078 $2,078 $190 $2,268 Aquatics 100 0.254 % $693 $693 $63 $756 Golf Course 400 1.016 % $2,771 $2,771 $253 $3,024 Police Administration 650 1.651 % $4,503 $4,503 $411 $4,914 Patrol 4,300 10.920 % $29,791 $29,791 $2,719 $32,510 Investigations 1,700 4.317 % $11,778 $11,778 $1,075 $12,853 Police Support Services 1,900 4.825 % $13,164 $13,164 $1,201 $14,365 Neighborhood Services 100 0.254 % $693 $693 $63 $756 Traffic Safety 400 1.016 % $2,771 $2,771 $253 $3,024 Fire Administration 400 1.016 % $2,771 $2,771 $253 $3,024 Emergency Response 4,500 11.428 % $31,177 $31,177 $2,845 $34,022 Hazard Prevention 550 1.397 % $3,810 $3,810 $348 $4,158 FD601 Water Fund 3,209 8.149 % $22,233 $22,233 $2,029 $24,262 FD602 Sewer Fund 3,269 8.302 % $22,648 $22,648 $2,067 $24,715 FD621Transit Fund 300 0.762 % $2,078 $2,078 $190 $2,268 FD705 Whale Rock Fund 400 1.016 % $2,771 $2,771 $253 $3,024 City Administration 400 1.016 % $2,771 $2,771 $2,771 Economic Development 100 0.254 % $693 $693 $63 $756 Natural Resource Protection 300 0.762 % $2,078 $2,078 $190 $2,268 Community Promotion 25 0.063 % $173 $173 $16 $189 City Attorney 300 0.762 % $2,078 $2,078 $2,078 City Clerk 400 1.016 % $2,771 $2,771 $2,771 Network Services 750 1.905 % $5,196 $5,196 $474 $5,670 Information Services 825 2.095 % $5,716 $5,716 $522 $6,238 Human Resources 600 1.524 % $4,157 $4,157 $379 $4,536 Community Development Admin 500 1.270 % $3,464 $3,464 $316 $3,780 Building and Safety 1,150 2.920 % $7,967 $7,967 $727 $8,694 Public Works Administration 600 1.524 % $4,157 $4,157 $379 $4,536 Parks Maintenance 1,200 3.047 % $8,314 $8,314 $759 $9,073 Swim Center Maintenance 100 0.254 % $693 $693 $63 $756 Fire Apparatus Service 200 0.508 % $1,386 $1,386 $126 $1,512 Page 600 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 78Schedule 7.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFleet 450 1.143 % $3,118 $3,118 $284 $3,402 FD611 Parking Fund 900 2.286 % $6,235 $6,235 $569 $6,804 CIP Project Engineering 1,500 3.809 % $10,392 $10,392 $948 $11,340 Development Review 1,300 3.301 % $9,007 $9,007 $822 $9,829 City Council 500 1.270 % $3,464 $3,464 $3,464 Tourism and Bid Promotion 175 0.444 % $1,212 $1,212 $111 $1,323 Community Services Group 200 0.508 % $1,386 $1,386 $1,386 Housing Policy/Homelessness 100 0.254 % $693 $693 $63 $756 Solid Waste Recycling 110 0.277 % $764 $764 $71 $835 Total39,377 100.000 %$272,811 $272,811 $23,757 $296,568 (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 Page 601 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 79Schedule 7.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 14,269 0.064 % $133 $133 $133 Cultural Activities 332,351 1.480 % $3,091 $3,091 $510 $3,601 Economic Development 416,487 1.855 % $3,873 $3,873 $638 $4,511 Natural Resource Protection 161,934 0.721 % $1,506 $1,506 $248 $1,754 Community Promotion 380,081 1.693 % $3,535 $3,535 $583 $4,118 City Attorney 127,149 0.566 % $1,183 $1,183 $1,183 City Clerk 151,129 0.673 % $1,406 $1,406 $1,406 Finance 280,392 1.249 % $2,608 $2,608 $2,608 Network Services 1,787,652 7.962 % $16,626 $16,626 $2,741 $19,367 Information Services 98,079 0.437 % $912 $912 $150 $1,062 Finance Support Services 133,712 0.596 % $1,244 $1,244 $205 $1,449 Human Resources 309,943 1.380 % $2,883 $2,883 $475 $3,358 Wellness Program 9,226 0.041 % $86 $86 $14 $100 Community Development Admin 204,235 0.910 % $1,899 $1,899 $313 $2,212 Commissions & Committees 150 0.001 % $1 $1 $1 Development Review 438,128 1.951 % $4,075 $4,075 $672 $4,747 Public Works Administration 72,294 0.322 % $672 $672 $111 $783 Parks Maintenance 1,744,611 7.770 % $16,225 $16,225 $2,675 $18,900 Swim Center Maintenance 307,123 1.368 % $2,856 $2,856 $471 $3,327 Urban Forest Services 45,567 0.203 % $424 $424 $70 $494 Facilities Maintenance 602,804 2.685 % $5,606 $5,606 $924 $6,530 Streets Maintenance 355,271 1.582 % $3,304 $3,304 $545 $3,849 Traffic Signals & Lighting 326,008 1.452 % $3,032 $3,032 $500 $3,532 Fleet 532,906 2.373 % $4,956 $4,956 $817 $5,773 City Administration 237,426 1.057 % $2,208 $2,208 $2,208 Transportation/Plan Engineering 37,431 0.167 % $348 $348 $57 $405 Recreation Administration 100,511 0.448 % $935 $935 $154 $1,089 Recreation Facilities 20,109 0.090 % $187 $187 $31 $218 Youth Services 57,449 0.256 % $534 $534 $88 $622 Community Services 61,834 0.275 % $575 $575 $95 $670 Ranger Program 65,155 0.290 % $606 $606 $100 $706 Aquatics 63,622 0.283 % $592 $592 $98 $690 Golf Course 196,691 0.876 % $1,829 $1,829 $302 $2,131 Police Administration 683,469 3.044 % $6,356 $6,356 $1,048 $7,404 Patrol 118,993 0.530 % $1,107 $1,107 $182 $1,289 Investigations 25,411 0.113 % $236 $236 $39 $275 Police Support Services 137,456 0.612 % $1,278 $1,278 $211 $1,489 Neighborhood Services 36,481 0.162 % $339 $339 $56 $395 Traffic Safety 10,598 0.047 % $99 $99 $16 $115 Fire Administration 304,990 1.358 % $2,837 $2,837 $468 $3,305 Emergency Response 122,474 0.545 % $1,139 $1,139 $188 $1,327 Page 602 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 80Schedule 7.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 154,263 0.687 % $1,435 $1,435 $236 $1,671 Hazard Prevention 83,707 0.373 % $779 $779 $128 $907 Training Services 82,496 0.367 % $767 $767 $126 $893 Fire Station 38,314 0.171 % $356 $356 $59 $415 Disaster Assistance 38,550 0.172 % $359 $359 $59 $418 FD202 Downtown Bid Fund 249,074 1.109 % $2,316 $2,316 $382 $2,698 FD208 Tourism Bid Fund 794,760 3.540 % $7,392 $7,392 $1,218 $8,610 FD611 Parking Fund 1,006,837 4.484 % $9,364 $9,364 $1,544 $10,908 FD602 Sewer Fund 2,532,604 11.280 % $23,554 $23,554 $3,883 $27,437 FD621Transit Fund 378,834 1.687 % $3,523 $3,523 $581 $4,104 FD705 Whale Rock Fund 414,989 1.848 % $3,860 $3,860 $636 $4,496 FD711 Hazardous Mat Task Force Fund 88,525 0.394 % $823 $823 $136 $959 Finance Non Departmental 190,571 0.849 % $1,772 $1,772 $292 $2,064 Human Relations 579,489 2.581 % $5,389 $5,389 $888 $6,277 CIP Project Engineering 90,059 0.401 % $838 $838 $138 $976 Risk Management 150 0.001 % $1 $1 $1 Solid Waste Recycling 6,033 0.027 % $56 $56 $9 $65 Community Services Group 15,299 0.068 % $142 $142 $142 Building and Safety 1,184,592 5.276 % $11,017 $11,017 $1,816 $12,833 Parking Admin 9,386 0.042 % $87 $87 $14 $101 Stormwater and Flood Control 236,067 1.051 % $2,196 $2,196 $362 $2,558 FD206 Law Enforcement Grant Fund 19,181 0.085 % $178 $178 $29 $207 FD601 Water Fund 1,823,508 8.122 % $16,959 $16,959 $2,795 $19,754 Insurance ISF Fund 1,323,824 5.898 % $12,314 $12,314 $2,029 $14,343 Total22,452,713 100.000 %$208,818 $208,818 $33,155 $241,973 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource:Page 603 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 81Schedule 7.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.198 % $1,057 $1,057 $1,057 Cultural Activities 332,351 0.381 % $2,027 $2,027 $640 $2,667 Economic Development 588,878 0.674 % $3,592 $3,592 $1,134 $4,726 Natural Resource Protection 646,613 0.740 % $3,944 $3,944 $1,245 $5,189 Community Promotion 417,721 0.478 % $2,548 $2,548 $804 $3,352 City Attorney 964,100 1.104 % $5,881 $5,881 $5,881 City Clerk 567,513 0.650 % $3,462 $3,462 $3,462 Network Services 2,856,721 3.271 % $17,425 $17,425 $5,501 $22,926 Human Resources 1,363,656 1.561 % $8,318 $8,318 $2,626 $10,944 Insurance ISF Fund 3,361,435 3.849 % $20,503 $20,503 $6,472 $26,975 Wellness Program 9,226 0.011 % $56 $56 $18 $74 Community Development Admin 901,725 1.032 % $5,500 $5,500 $1,736 $7,236 Commissions & Committees 15,291 0.018 % $93 $93 $29 $122 Development Review 2,507,040 2.871 % $15,292 $15,292 $4,827 $20,119 Building and Safety 2,506,262 2.870 % $15,287 $15,287 $4,826 $20,113 Public Works Administration 606,828 0.695 % $3,701 $3,701 $1,168 $4,869 Parks Maintenance 2,926,873 3.351 % $17,853 $17,853 $5,636 $23,489 Swim Center Maintenance 449,101 0.514 % $2,739 $2,739 $865 $3,604 Urban Forest Services 449,130 0.514 % $2,740 $2,740 $865 $3,605 Facilities Maintenance 1,231,266 1.410 % $7,510 $7,510 $2,371 $9,881 Streets Maintenance 1,313,626 1.504 % $8,013 $8,013 $2,529 $10,542 Stormwater and Flood Control 944,270 1.081 % $5,760 $5,760 $1,818 $7,578 Traffic Signals & Lighting 553,073 0.633 % $3,374 $3,374 $1,065 $4,439 Fleet 1,011,969 1.159 % $6,173 $6,173 $1,949 $8,122 City Administration 1,115,952 1.278 % $6,807 $6,807 $6,807 Transportation/Plan Engineering 891,289 1.021 % $5,437 $5,437 $1,716 $7,153 Recreation Administration 759,597 0.870 % $4,633 $4,633 $1,463 $6,096 Recreation Facilities 234,614 0.269 % $1,431 $1,431 $452 $1,883 Youth Services 971,662 1.113 % $5,927 $5,927 $1,871 $7,798 Ranger Program 508,601 0.582 % $3,102 $3,102 $979 $4,081 Aquatics 579,746 0.664 % $3,536 $3,536 $1,116 $4,652 Police Administration 1,469,923 1.683 % $8,966 $8,966 $2,830 $11,796 Patrol 9,753,373 11.168 % $59,492 $59,492 $18,780 $78,272 Investigations 2,923,797 3.348 % $17,834 $17,834 $5,630 $23,464 Neighborhood Services 228,265 0.261 % $1,392 $1,392 $440 $1,832 Traffic Safety 862,135 0.987 % $5,259 $5,259 $1,660 $6,919 Fire Administration 1,258,603 1.441 % $7,677 $7,677 $2,423 $10,100 Emergency Response 11,494,300 13.161 % $70,111 $70,111 $22,132 $92,243 Hazard Prevention 735,525 0.842 % $4,486 $4,486 $1,416 $5,902 Training Services 82,496 0.094 % $503 $503 $159 $662 Fire Station 38,314 0.044 % $234 $234 $74 $308 Page 604 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 82Schedule 7.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $235 $235 $74 $309 FD202 Downtown Bid Fund 249,074 0.285 % $1,519 $1,519 $480 $1,999 FD601 Water Fund 5,967,217 6.833 % $36,398 $36,398 $11,490 $47,888 FD611 Parking Fund 2,133,271 2.443 % $13,012 $13,012 $4,108 $17,120 FD602 Sewer Fund 6,945,877 7.953 % $42,367 $42,367 $13,374 $55,741 Golf Course 599,587 0.687 % $3,657 $3,657 $1,154 $4,811 FD705 Whale Rock Fund 960,111 1.099 % $5,856 $5,856 $1,849 $7,705 Information Services 1,105,991 1.266 % $6,746 $6,746 $2,130 $8,876 FD208 Tourism Bid Fund 997,909 1.143 % $6,087 $6,087 $1,921 $8,008 FD621Transit Fund 691,854 0.792 % $4,220 $4,220 $1,332 $5,552 FD206 Law Enforcement Grant Fund 71,259 0.082 % $435 $435 $137 $572 Fire Apparatus Service 377,035 0.432 % $2,300 $2,300 $726 $3,026 Police Support Services 2,381,005 2.726 % $14,523 $14,523 $4,585 $19,108 Community Services 384,912 0.441 % $2,348 $2,348 $741 $3,089 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $624 $624 $197 $821 Human Relations 579,489 0.664 % $3,535 $3,535 $1,116 $4,651 CIP Project Engineering 2,269,244 2.598 % $13,841 $13,841 $4,369 $18,210 Community Services Group 315,986 0.362 % $1,927 $1,927 $1,927 Risk Management 1,598 0.002 % $10 $10 $3 $13 Water Administration/Engineering 1,709 0.002 % $10 $10 $3 $13 Solid Waste Recycling 119,370 0.137 % $728 $728 $230 $958 Finance Support Services 133,712 0.153 % $816 $816 $257 $1,073 Finance Non Departmental 292,146 0.335 % $1,782 $1,782 $563 $2,345 Parking Admin 9,386 0.009 % $55 $55 $17 $72 Total87,334,645 100.000 %$532,706 $532,706 $162,121 $694,827 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 605 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility BillingDetail page 83Schedule 7.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $22,934 $22,934 $2,709 $25,643 FD602 Sewer Fund 50 50.000 % $22,934 $22,934 $2,708 $25,642 Total100 100.000 %$45,868 $45,868 $5,417 $51,285 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Salary & Wage AnalysisPage 606 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofCashierDetail page 84Schedule 7.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 727 7.270 % $11,682 $11,682 $1,419 $13,101 FD621Transit Fund 106 1.060 % $1,703 $1,703 $207 $1,910 FD601 Water Fund 1,406 14.060 % $22,593 $22,593 $2,744 $25,337 FD602 Sewer Fund 1,406 14.060 % $22,593 $22,593 $2,744 $25,337 All Other 6,355 63.550 % $102,121 $102,121 $12,400 $114,521 Total10,000 100.000 %$160,692 $160,692 $19,514 $180,206 (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 Page 607 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 85Schedule 7.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.198 % $461 $461 $461 Cultural Activities 332,351 0.381 % $884 $884 $148 $1,032 Economic Development 588,878 0.674 % $1,566 $1,566 $263 $1,829 Natural Resource Protection 646,613 0.740 % $1,719 $1,719 $288 $2,007 Community Promotion 417,721 0.478 % $1,111 $1,111 $186 $1,297 City Attorney 964,100 1.104 % $2,564 $2,564 $2,564 City Clerk 567,513 0.650 % $1,509 $1,509 $1,509 Network Services 2,856,721 3.271 % $7,596 $7,596 $1,274 $8,870 Human Resources 1,363,656 1.561 % $3,626 $3,626 $608 $4,234 Insurance ISF Fund 3,361,435 3.849 % $8,938 $8,938 $1,500 $10,438 Wellness Program 9,226 0.011 % $25 $25 $4 $29 Community Development Admin 901,725 1.032 % $2,398 $2,398 $402 $2,800 Commissions & Committees 15,291 0.018 % $41 $41 $7 $48 Development Review 2,507,040 2.871 % $6,666 $6,666 $1,118 $7,784 Building and Safety 2,506,262 2.870 % $6,664 $6,664 $1,118 $7,782 Public Works Administration 606,828 0.695 % $1,614 $1,614 $271 $1,885 Parks Maintenance 2,926,873 3.351 % $7,782 $7,782 $1,306 $9,088 Swim Center Maintenance 449,101 0.514 % $1,194 $1,194 $200 $1,394 Urban Forest Services 449,130 0.514 % $1,194 $1,194 $200 $1,394 Facilities Maintenance 1,231,266 1.410 % $3,274 $3,274 $549 $3,823 Streets Maintenance 1,313,626 1.504 % $3,493 $3,493 $586 $4,079 Stormwater and Flood Control 944,270 1.081 % $2,511 $2,511 $421 $2,932 Traffic Signals & Lighting 553,073 0.633 % $1,471 $1,471 $247 $1,718 Fleet 1,011,969 1.159 % $2,691 $2,691 $451 $3,142 City Administration 1,115,952 1.278 % $2,967 $2,967 $2,967 Transportation/Plan Engineering 891,289 1.021 % $2,370 $2,370 $398 $2,768 Recreation Administration 759,597 0.870 % $2,020 $2,020 $339 $2,359 Recreation Facilities 234,614 0.269 % $624 $624 $105 $729 Youth Services 971,662 1.113 % $2,584 $2,584 $433 $3,017 Ranger Program 508,601 0.582 % $1,352 $1,352 $227 $1,579 Aquatics 579,746 0.664 % $1,542 $1,542 $259 $1,801 Police Administration 1,469,923 1.683 % $3,908 $3,908 $656 $4,564 Patrol 9,753,373 11.168 % $25,934 $25,934 $4,351 $30,285 Investigations 2,923,797 3.348 % $7,774 $7,774 $1,304 $9,078 Neighborhood Services 228,265 0.261 % $607 $607 $102 $709 Traffic Safety 862,135 0.987 % $2,292 $2,292 $385 $2,677 Fire Administration 1,258,603 1.441 % $3,347 $3,347 $561 $3,908 Emergency Response 11,494,300 13.161 % $30,563 $30,563 $5,128 $35,691 Hazard Prevention 735,525 0.842 % $1,956 $1,956 $328 $2,284 Training Services 82,496 0.094 % $219 $219 $37 $256 Fire Station 38,314 0.044 % $102 $102 $17 $119 Page 608 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 86Schedule 7.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $103 $103 $17 $120 FD202 Downtown Bid Fund 249,074 0.285 % $662 $662 $111 $773 FD601 Water Fund 5,967,217 6.833 % $15,867 $15,867 $2,662 $18,529 FD611 Parking Fund 2,133,271 2.443 % $5,672 $5,672 $952 $6,624 FD602 Sewer Fund 6,945,877 7.953 % $18,469 $18,469 $3,099 $21,568 Golf Course 599,587 0.687 % $1,594 $1,594 $267 $1,861 FD705 Whale Rock Fund 960,111 1.099 % $2,553 $2,553 $428 $2,981 Information Services 1,105,991 1.266 % $2,941 $2,941 $493 $3,434 FD208 Tourism Bid Fund 997,909 1.143 % $2,653 $2,653 $445 $3,098 FD621Transit Fund 691,854 0.792 % $1,840 $1,840 $309 $2,149 FD206 Law Enforcement Grant Fund 71,259 0.082 % $189 $189 $32 $221 Fire Apparatus Service 377,035 0.432 % $1,003 $1,003 $168 $1,171 Police Support Services 2,381,005 2.726 % $6,331 $6,331 $1,062 $7,393 Community Services 384,912 0.441 % $1,023 $1,023 $172 $1,195 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $272 $272 $46 $318 Human Relations 579,489 0.664 % $1,541 $1,541 $259 $1,800 CIP Project Engineering 2,269,244 2.598 % $6,034 $6,034 $1,012 $7,046 Community Services Group 315,986 0.362 % $840 $840 $840 Risk Management 1,598 0.002 % $4 $4 $1 $5 Water Administration/Engineering 1,709 0.002 % $5 $5 $1 $6 Solid Waste Recycling 119,370 0.137 % $317 $317 $53 $370 Finance Support Services 133,712 0.153 % $356 $356 $60 $416 Finance Non Departmental 292,146 0.335 % $777 $777 $130 $907 Parking Admin 9,386 0.009 % $22 $22 $6 $28 Total87,334,645 100.000 %$232,221 $232,221 $37,562 $269,783 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 609 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofOther GF ExpDetail page 87Schedule 7.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $108 $108 $108 Cultural Activities 332,351 0.491 % $208 $208 $208 Economic Development 588,878 0.870 % $368 $368 $368 Natural Resource Protection 646,613 0.956 % $404 $404 $404 Community Promotion 417,721 0.617 % $261 $261 $261 City Attorney 964,100 1.425 % $603 $603 $603 City Clerk 567,513 0.839 % $355 $355 $355 Finance 1,795,348 2.654 % $1,122 $1,122 $1,122 Network Services 2,856,721 4.223 % $1,786 $1,786 $1,786 Information Services 1,105,991 1.635 % $691 $691 $691 Finance Support Services 133,712 0.198 % $84 $84 $84 Human Resources 1,363,656 2.016 % $852 $852 $852 Wellness Program 9,226 0.014 % $6 $6 $6 Community Development Admin 901,725 1.333 % $564 $564 $564 Commissions & Committees 15,291 0.023 % $10 $10 $10 Development Review 2,507,040 3.706 % $1,567 $1,567 $1,567 Building and Safety 2,506,262 3.705 % $1,567 $1,567 $1,567 Public Works Administration 606,828 0.897 % $379 $379 $379 Parks Maintenance 2,926,873 4.327 % $1,830 $1,830 $1,830 Swim Center Maintenance 449,101 0.664 % $281 $281 $281 Urban Forest Services 449,130 0.664 % $281 $281 $281 Facilities Maintenance 1,231,266 1.820 % $770 $770 $770 Streets Maintenance 1,313,626 1.942 % $821 $821 $821 Stormwater and Flood Control 944,270 1.396 % $590 $590 $590 Traffic Signals & Lighting 553,073 0.818 % $346 $346 $346 Fleet 1,011,969 1.496 % $633 $633 $633 City Administration 1,115,952 1.650 % $698 $698 $698 Transportation/Plan Engineering 891,289 1.318 % $557 $557 $557 Recreation Administration 759,597 1.123 % $475 $475 $475 Recreation Facilities 234,614 0.347 % $147 $147 $147 Youth Services 971,662 1.436 % $607 $607 $607 Community Services 384,912 0.569 % $241 $241 $241 Ranger Program 508,601 0.752 % $318 $318 $318 Aquatics 579,746 0.857 % $362 $362 $362 Golf Course 599,587 0.886 % $375 $375 $375 Police Administration 1,469,923 2.173 % $919 $919 $919 Patrol 9,753,373 14.417 % $6,097 $6,097 $6,097 Investigations 2,923,797 4.322 % $1,828 $1,828 $1,828 Police Support Services 2,381,005 3.520 % $1,488 $1,488 $1,488 Neighborhood Services 228,265 0.337 % $143 $143 $143 Traffic Safety 862,135 1.274 % $539 $539 $539 Page 610 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofOther GF ExpDetail page 88Schedule 7.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $787 $787 $787 Emergency Response 11,494,300 16.991 % $7,186 $7,186 $7,186 Hazard Prevention 735,525 1.087 % $460 $460 $460 Training Services 82,496 0.122 % $52 $52 $52 Fire Station 38,314 0.057 % $24 $24 $24 Disaster Assistance 38,550 0.057 % $24 $24 $24 Fire Apparatus Service 377,035 0.557 % $236 $236 $236 Finance Non Departmental 292,146 0.432 % $183 $183 $183 Human Relations 579,489 0.857 % $362 $362 $362 CIP Project Engineering 2,269,244 3.354 % $1,419 $1,419 $1,419 Community Services Group 315,986 0.467 % $198 $198 $198 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $75 $75 $75 Parking Admin 9,386 0.012 % $2 $2 $2 Total67,649,766 100.000 %$42,291 $42,291 $42,291 (A) Alloc basis:Source:Page 611 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 89Schedule 7.0122021TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetOther GF ExpCity Council $5,821 $598 $3,464 $133 $1,057 $461 $108 City Administration $18,856 $3,405 $2,771 $2,208 $6,807 $2,967 $698 Community Services Group $4,827 $334 $1,386 $142 $1,927 $840 $198 City Attorney $14,310 $2,001 $2,078 $1,183 $5,881 $2,564 $603 City Clerk $12,283 $2,780 $2,771 $1,406 $3,462 $1,509 $355 Finance $3,730 $2,608 $1,122 Network Services $68,039 $9,420 $5,670 $19,367 $22,926 $8,870 $1,786 Information Services $20,815 $514 $6,238 $1,062 $8,876 $3,434 $691 Finance Support Services $7,584 $4,562 $1,449 $1,073 $416 $84 Human Resources $26,960 $3,036 $4,536 $3,358 $10,944 $4,234 $852 Risk Management $223 $203 $1 $13 $5 $1 Wellness Program $520 $311 $100 $74 $29 $6 Public Works Administration $13,978 $1,526 $4,536 $783 $4,869 $1,885 $379 Facilities Maintenance $36,400 $11,616 $3,780 $6,530 $9,881 $3,823 $770 Fleet $35,647 $14,575 $3,402 $5,773 $8,122 $3,142 $633 CIP Project Engineering $40,922 $1,931 $11,340 $976 $18,210 $7,046 $1,419 Transportation/Plan Engineering $16,696 $1,277 $4,536 $405 $7,153 $2,768 $557 Insurance ISF Fund $52,083 $327 $14,343 $26,975 $10,438 Cultural Activities $7,539 $31 $3,601 $2,667 $1,032 $208 Economic Development $13,000 $810 $756 $4,511 $4,726 $1,829 $368 Natural Resource Protection $13,117 $1,495 $2,268 $1,754 $5,189 $2,007 $404 Tourism and Bid Promotion $1,323 $1,323 Community Promotion $10,619 $1,402 $189 $4,118 $3,352 $1,297 $261 Finance Non Departmental $5,530 $31 $2,064 $2,345 $907 $183 Community Development Admin $19,130 $2,538 $3,780 $2,212 $7,236 $2,800 $564 Commissions & Committees $197 $16 $1 $122 $48 $10 Development Review $45,946 $1,900 $9,829 $4,747 $20,119 $7,784 $1,567 Building and Safety $53,589 $2,600 $8,694 $12,833 $20,113 $7,782 $1,567 Human Relations $13,790 $700 $6,277 $4,651 $1,800 $362 Housing Policy/Homelessness $756 $756 Parks Maintenance $72,922 $10,542 $9,073 $18,900 $23,489 $9,088 $1,830 Swim Center Maintenance $12,523 $3,161 $756 $3,327 $3,604 $1,394 $281 Urban Forest Services $9,646 $1,604 $2,268 $494 $3,605 $1,394 $281 Streets Maintenance $33,914 $6,307 $8,316 $3,849 $10,542 $4,079 $821 Traffic Signals & Lighting $13,431 $1,884 $1,512 $3,532 $4,439 $1,718 $346 Parking Admin $223 $20 $101 $72 $28 $2 Stormwater and Flood Control $21,181 $2,881 $4,642 $2,558 $7,578 $2,932 $590 Water Administration/Engineering $20 $13 $6 $1 Solid Waste Recycling $2,692 $389 $835 $65 $958 $370 $75 Recreation Administration $14,616 $1,573 $3,024 $1,089 $6,096 $2,359 $475 Recreation Facilities $4,200 $467 $756 $218 $1,883 $729 $147 Page 612 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 90Schedule 7.0122021TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetOther GF ExpYouth Services $16,344 $2,788 $1,512 $622 $7,798 $3,017 $607 Community Services $9,416 $2,709 $1,512 $670 $3,089 $1,195 $241 Ranger Program $11,599 $2,647 $2,268 $706 $4,081 $1,579 $318 Aquatics $9,911 $1,650 $756 $690 $4,652 $1,801 $362 Golf Course $16,889 $4,687 $3,024 $2,131 $4,811 $1,861 $375 Police Administration $41,432 $11,835 $4,914 $7,404 $11,796 $4,564 $919 Patrol $152,004 $3,551 $32,510 $1,289 $78,272 $30,285 $6,097 Investigations $49,102 $1,604 $12,853 $275 $23,464 $9,078 $1,828 Police Support Services $45,198 $1,355 $14,365 $1,489 $19,108 $7,393 $1,488 Neighborhood Services $4,193 $358 $756 $395 $1,832 $709 $143 Traffic Safety $14,100 $826 $3,024 $115 $6,919 $2,677 $539 Fire Administration $24,876 $3,752 $3,024 $3,305 $10,100 $3,908 $787 Emergency Response $174,970 $4,501 $34,022 $1,327 $92,243 $35,691 $7,186 Hazard Prevention $14,910 $1,199 $4,158 $907 $5,902 $2,284 $460 Training Services $4,043 $2,180 $893 $662 $256 $52 Fire Apparatus Service $13,268 $5,652 $1,512 $1,671 $3,026 $1,171 $236 Fire Station $4,945 $4,079 $415 $308 $119 $24 Disaster Assistance $3,020 $2,149 $418 $309 $120 $24 FD201 Local Sales Tax Fund $6,805 $6,805 FD202 Downtown Bid Fund $5,657 $187 $2,698 $1,999 $773 FD206 Law Enforcement Grant Fund $1,031 $31 $207 $572 $221 FD208 Tourism Bid Fund $21,086 $1,370 $8,610 $8,008 $3,098 FD401 Capital Outlay Engineering $5,512 $5,512 FD402 Fleet Replace $31 $31 FD404 Major Facility Replacement Fund $124 $124 FD505 Affordable Housing Fund $47 $47 FD601 Water Fund $186,140 $24,727 $24,262 $19,754 $47,888 $25,643 $25,337 $18,529 FD602 Sewer Fund $215,352 $34,912 $24,715 $27,437 $55,741 $25,642 $25,337 $21,568 FD611 Parking Fund $66,905 $12,348 $6,804 $10,908 $17,120 $13,101 $6,624 FD621Transit Fund $19,393 $3,410 $2,268 $4,104 $5,552 $1,910 $2,149 FD705 Whale Rock Fund $22,285 $4,079 $3,024 $4,496 $7,705 $2,981 FD711 Hazardous Mat Task Force Fund $3,141 $1,043 $959 $821 $318 All Other $119,286 $4,765 $114,521 Total$2,032,613 $255,680 $296,568 $241,973 $694,827 $51,285 $180,206 $269,783 $42,291 Page 613 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 8.01 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. Page 614 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 8.01 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. Cuesta – These costs are associated with the rent and maintenance of the Cuesta radio site. Costs are allocated Fund 602, Sewer. 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. Page 615 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesCosts to be allocatedDetail page 92Schedule 8.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,856,721 $2,856,721 Allocated additions: 10000000 - Building Charge $7,257 $7,257 1011001 - City Administration $66,908 $18,015 $84,923 1011501 - City Attorney $32,327 $4,344 $36,671 1011021 - City Clerk $2,489 $490 $2,979 1012000 - Finance $57,037 $11,002 $68,039 1011101 - Network Services$18,721 $18,721 1011103 - Information Services$61,439 $61,439 1012006 - Finance Support Services$8,974 $8,974 1013001 - Human Resources$28,423 $28,423 1013003 - Wellness Program$186 $186 1015005 - Facilities Maintenance$31,514 $31,514 1015008 - Fleet$8,281 $8,281 8020000 - Insurance ISF Fund$68,544 $68,544 Total allocated additions:$166,018 $259,933 $425,951 $425,951 Total to be allocated$3,022,739 $259,933 $3,282,672 Page 616 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 93Schedule 8.0032021TotalGeneral & AdminNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosWages & BenefitsSALARIES & WAGES $743,037 $295,922 $64,489 $54,905 $48,664 $7,207 $89,156 $123,035 $21,026 FRINGE BENEFITS $326,032 $129,846 $28,297 $24,091 $21,353 $3,162 $39,120 $53,986 $9,226 Other Expense and CostDATA PROCESSING SERVICES $589,417 $16,090 $342,789 $122,448 $102,704 $986 CONTRACT SERVICES $449,325 $41,546 $3,935 $309,470 $36,054 $44,767 $10,404 ELECTRIC UTILITIES SERVICE $5,089 $5,089 COMMUNICATION SERVICE $320,279 $301 $3,368 $3,559 OFFICE SUPPLIES $284,346 $1,114 $210,341 $52,011 $8,928 $6,039 SAFETY MATERIALS/SUPPLIES $150 $150 MISC MATERIALS & SUPPLIES $19,890 $124 $7,088 $236 $10,043 RENTS AND LEASES $76,827 $500 MEMBERSHIP & CERTIFICATION $230 $230 EDUCATION & TRAINING $40,955 $11,966 $6,993 $21,996 TRIPS AND MEETINGS $1,144 $300 $844 Departmental Expenditures$2,856,721 $487,088 $341,445 $805,262 $70,017 $10,369 $295,706 $334,326 $51,685 Additions: 1stOther $166,018 $73,164 $14,510 $19,690 $9,247 $1,096 $15,788 $20,686 $4,350 Functional Cost$3,022,739 $560,252 $355,955 $824,952 $79,264 $11,465 $311,494 $355,012 $56,035 Reallocate Admin ($560,252) $80,728 $190,388 $16,554 $2,452 $69,914 $79,045 $12,220 Allocable Costs$3,022,739 $436,683 $1,015,340 $95,818 $13,917 $381,408 $434,057 $68,255 1st Allocation$3,022,739 $436,683 $1,015,340 $95,818 $13,917 $381,408 $434,057 $68,255 Additions: 2ndOther $259,933 $114,552 $22,718 $30,828 $14,478 $1,716 $24,720 $32,388 $6,810 Functional Cost$259,933 $114,552 $22,718 $30,828 $14,478 $1,716 $24,720 $32,388 $6,810 Reallocate Admin ($114,552) $16,506 $38,928 $3,385 $501 $14,295 $16,162 $2,499 Allocable Costs$259,933 $39,224 $69,756 $17,863 $2,217 $39,015 $48,550 $9,309 2nd Allocation$259,933 $39,224 $69,756 $17,863 $2,217 $39,015 $48,550 $9,309 Total allocated$3,282,672 $475,907 $1,085,096 $113,681 $16,134 $420,423 $482,607 $77,564 Page 617 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 94Schedule 8.0032021TelemetryCell PhonesCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpWages & BenefitsSALARIES & WAGES $1,114 $5,869 $669 $3,938 $24,964 $2,079 FRINGE BENEFITS $489 $2,575 $293 $1,728 $10,954 $912 Other Expense and CostDATA PROCESSING SERVICES$90 $4,310 CONTRACT SERVICES$1,204 $1,945 ELECTRIC UTILITIES SERVICECOMMUNICATION SERVICE $170,202 $142,849 OFFICE SUPPLIES$3,244 $2,669 SAFETY MATERIALS/SUPPLIESMISC MATERIALS & SUPPLIES$49 $1,126 $1,224 RENTS AND LEASES$2,400 $33,716 $40,211 MEMBERSHIP & CERTIFICATIONEDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures$1,603 $178,646 $962 $151,898 $2,400 $71,964 $43,202 $10,148 Additions: 1stOther $249 $747 $365 $531 $5,296 $299 Functional Cost$1,852 $179,393 $1,327 $152,429 $2,400 $77,260 $43,501 $10,148 Reallocate Admin $379 $42,237 $227 $35,913 $567 $17,014 $10,214 $2,400 Allocable Costs$2,231 $221,630 $1,554 $188,342 $2,967 $94,274 $53,715 $12,548 1st Allocation$2,231 $221,630 $1,554 $188,342 $2,967 $94,274 $53,715 $12,548 Additions: 2ndOther $390 $1,170 $572 $832 $8,292 $467 Functional Cost$390 $1,170 $572 $832 $8,292 $467 Reallocate Admin $77 $8,636 $47 $7,343 $116 $3,479 $2,088 $490 Allocable Costs$467 $9,806 $619 $8,175 $116 $11,771 $2,555 $490 2nd Allocation$467 $9,806 $619 $8,175 $116 $11,771 $2,555 $490 Total allocated$2,698 $231,436 $2,173 $196,517 $3,083 $106,045 $56,270 $13,038 Page 618 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 95Schedule 8.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 600 1.232 % $5,380 $5,380 $525 $5,905 Recreation Administration 600 1.232 % $5,380 $5,380 $525 $5,905 Transportation/Plan Engineering 900 1.848 % $8,070 $8,070 $788 $8,858 City Administration 600 1.232 % $5,380 $5,380 $5,380 City Attorney 800 1.643 % $7,173 $7,173 $7,173 City Clerk 400 0.821 % $3,587 $3,587 $3,587 Human Resources 1,200 2.464 % $10,760 $10,760 $1,051 $11,811 Finance 1,400 2.875 % $12,554 $12,554 $12,554 Fleet 400 0.821 % $3,587 $3,587 $350 $3,937 City Council 500 1.027 % $4,483 $4,483 $4,483 Police Administration 1,000 2.053 % $8,967 $8,967 $876 $9,843 Fire Administration 400 0.821 % $3,587 $3,587 $350 $3,937 FD601 Water Fund 3,500 7.187 % $31,384 $31,384 $3,064 $34,448 FD602 Sewer Fund 3,000 6.160 % $26,900 $26,900 $2,627 $29,527 FD705 Whale Rock Fund 300 0.616 % $2,690 $2,690 $263 $2,953 Stormwater and Flood Control 400 0.821 % $3,587 $3,587 $350 $3,937 FD621Transit Fund 300 0.616 % $2,690 $2,690 $263 $2,953 Recreation Facilities 200 0.411 % $1,793 $1,793 $175 $1,968 Building and Safety 1,250 2.567 % $11,208 $11,208 $1,094 $12,302 Development Review 1,000 2.053 % $8,967 $8,967 $876 $9,843 Economic Development 100 0.205 % $897 $897 $88 $985 Natural Resource Protection 300 0.616 % $2,690 $2,690 $263 $2,953 Community Development Admin 500 1.027 % $4,483 $4,483 $438 $4,921 Parks Maintenance 1,400 2.875 % $12,554 $12,554 $1,226 $13,780 Streets Maintenance 1,100 2.259 % $9,863 $9,863 $963 $10,826 Traffic Signals & Lighting 200 0.411 % $1,793 $1,793 $175 $1,968 Youth Services 1,000 2.053 % $8,967 $8,967 $876 $9,843 Community Services 600 1.232 % $5,380 $5,380 $525 $5,905 Ranger Program 900 1.848 % $8,070 $8,070 $788 $8,858 Aquatics 600 1.232 % $5,380 $5,380 $525 $5,905 Patrol 4,200 8.624 % $37,661 $37,661 $3,677 $41,338 Investigations 1,300 2.669 % $11,657 $11,657 $1,138 $12,795 Neighborhood Services 700 1.437 % $6,277 $6,277 $613 $6,890 Traffic Safety 100 0.205 % $897 $897 $88 $985 Emergency Response 4,800 9.856 % $43,041 $43,041 $4,203 $47,244 Hazard Prevention 650 1.335 % $5,828 $5,828 $569 $6,397 Golf Course 600 1.232 % $5,380 $5,380 $525 $5,905 Police Support Services 1,800 3.696 % $16,140 $16,140 $1,576 $17,716 Information Services 950 1.951 % $8,518 $8,518 $832 $9,350 Fire Apparatus Service 200 0.411 % $1,793 $1,793 $175 $1,968 FD611 Parking Fund 1,400 2.875 % $12,554 $12,554 $1,226 $13,780 Page 619 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 96Schedule 8.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 2,000 4.107 % $17,934 $17,934 $1,751 $19,685 Tourism and Bid Promotion 75 0.154 % $673 $673 $66 $739 Facilities Maintenance 300 0.616 % $2,690 $2,690 $263 $2,953 Urban Forest Services 200 0.411 % $1,793 $1,793 $175 $1,968 Swim Center Maintenance 200 0.411 % $1,793 $1,793 $175 $1,968 All Other 950 1.951 % $8,518 $8,518 $832 $9,350 Community Promotion 25 0.051 % $224 $224 $22 $246 Community Services Group 200 0.411 % $1,793 $1,793 $1,793 Commissions & Committees 1,400 2.875 % $12,554 $12,554 $1,226 $13,780 Long Range Planning 700 1.437 % $6,277 $6,277 $613 $6,890 Housing Policy/Homelessness 300 0.616 % $2,690 $2,690 $263 $2,953 FD711 Hazardous Mat Task Force Fund 100 0.205 % $897 $897 $88 $985 Solid Waste Recycling 100 0.206 % $897 $897 $84 $981 Total48,700 100.000 %$436,683 $436,683 $39,224 $475,907 (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 aSource:Page 620 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 97Schedule 8.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $7,488 $7,488 $568 $8,056 Facilities Maintenance 500 1.229 % $12,481 $12,481 $947 $13,428 Streets Maintenance 1,100 2.704 % $27,457 $27,457 $2,084 $29,541 Stormwater and Flood Control 614 1.509 % $15,326 $15,326 $1,163 $16,489 Traffic Signals & Lighting 200 0.492 % $4,992 $4,992 $379 $5,371 Transportation/Plan Engineering 600 1.475 % $14,977 $14,977 $1,136 $16,113 Recreation Administration 400 0.983 % $9,984 $9,984 $758 $10,742 Recreation Facilities 100 0.246 % $2,496 $2,496 $189 $2,685 Youth Services 200 0.492 % $4,992 $4,992 $379 $5,371 Community Services 200 0.492 % $4,992 $4,992 $379 $5,371 Ranger Program 300 0.738 % $7,488 $7,488 $568 $8,056 Aquatics 100 0.246 % $2,496 $2,496 $189 $2,685 Golf Course 400 0.983 % $9,984 $9,984 $758 $10,742 Police Administration 650 1.598 % $16,225 $16,225 $1,231 $17,456 Patrol 4,300 10.571 % $107,332 $107,332 $8,145 $115,477 Investigations 1,700 4.179 % $42,434 $42,434 $3,220 $45,654 Police Support Services 1,900 4.671 % $47,426 $47,426 $3,599 $51,025 Neighborhood Services 100 0.246 % $2,496 $2,496 $189 $2,685 Traffic Safety 400 0.983 % $9,984 $9,984 $758 $10,742 Fire Administration 400 0.983 % $9,984 $9,984 $758 $10,742 Emergency Response 4,500 11.063 % $112,325 $112,325 $8,524 $120,849 Hazard Prevention 550 1.352 % $13,729 $13,729 $1,042 $14,771 FD601 Water Fund 3,209 7.889 % $80,100 $80,100 $6,078 $86,178 FD602 Sewer Fund 3,269 8.036 % $81,598 $81,598 $6,192 $87,790 FD621Transit Fund 300 0.738 % $7,488 $7,488 $568 $8,056 FD705 Whale Rock Fund 400 0.983 % $9,984 $9,984 $758 $10,742 City Administration 400 0.983 % $9,984 $9,984 $9,984 Economic Development 100 0.246 % $2,496 $2,496 $189 $2,685 Natural Resource Protection 300 0.738 % $7,488 $7,488 $568 $8,056 Community Promotion 25 0.061 % $624 $624 $47 $671 City Attorney 300 0.738 % $7,488 $7,488 $7,488 City Clerk 400 0.983 % $9,984 $9,984 $9,984 Finance 1,300 3.196 % $32,449 $32,449 $32,449 Network Services 750 1.844 % $18,721 $18,721 $18,721 Information Services 825 2.028 % $20,593 $20,593 $1,563 $22,156 Human Resources 600 1.475 % $14,977 $14,977 $1,136 $16,113 Community Development Admin 500 1.229 % $12,481 $12,481 $947 $13,428 Building and Safety 1,150 2.827 % $28,705 $28,705 $2,178 $30,883 Public Works Administration 600 1.475 % $14,977 $14,977 $1,136 $16,113 Parks Maintenance 1,200 2.950 % $29,953 $29,953 $2,273 $32,226 Swim Center Maintenance 100 0.246 % $2,496 $2,496 $189 $2,685 Page 621 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 98Schedule 8.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $4,992 $4,992 $379 $5,371 Fleet 450 1.106 % $11,232 $11,232 $852 $12,084 FD611 Parking Fund 900 2.213 % $22,465 $22,465 $1,705 $24,170 CIP Project Engineering 1,500 3.688 % $37,442 $37,442 $2,841 $40,283 Development Review 1,300 3.196 % $32,449 $32,449 $2,462 $34,911 City Council 500 1.229 % $12,481 $12,481 $12,481 Tourism and Bid Promotion 175 0.430 % $4,368 $4,368 $331 $4,699 Community Services Group 200 0.492 % $4,992 $4,992 $4,992 Housing Policy/Homelessness 100 0.246 % $2,496 $2,496 $189 $2,685 Solid Waste Recycling 110 0.270 % $2,749 $2,749 $212 $2,961 Total40,677 100.000 %$1,015,340 $1,015,340 $69,756 $1,085,096 (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:Page 622 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofMDC SupportDetail page 99Schedule 8.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 36 73.469 % $70,397 $70,397 $13,124 $83,521 Emergency Response 11 22.449 % $21,510 $21,510 $4,010 $25,520 FD611 Parking Fund 2 4.082 % $3,911 $3,911 $729 $4,640 Total49 100.000 %$95,818 $95,818 $17,863 $113,681 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource:Page 623 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 100Schedule 8.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 500 1.779 % $248 $248 $248 Information Services 750 2.669 % $371 $371 $70 $441 Facilities Maintenance 300 1.068 % $149 $149 $28 $177 City Administration 1,000 3.559 % $495 $495 $495 Police Support Services 500 1.779 % $248 $248 $47 $295 FD601 Water Fund 3,621 12.886 % $1,793 $1,793 $337 $2,130 FD602 Sewer Fund 2,895 10.302 % $1,434 $1,434 $270 $1,704 Finance 1,300 4.626 % $644 $644 $644 Human Resources 1,400 4.982 % $693 $693 $130 $823 Community Development Admin 705 2.509 % $349 $349 $66 $415 Recreation Administration 738 2.626 % $366 $366 $69 $435 Police Administration 100 0.356 % $50 $50 $9 $59 Fire Administration 500 1.779 % $248 $248 $47 $295 Hazard Prevention 600 2.135 % $297 $297 $56 $353 City Attorney 700 2.491 % $347 $347 $347 Public Works Administration 838 2.982 % $415 $415 $78 $493 Transportation/Plan Engineering 300 1.068 % $149 $149 $28 $177 Aquatics 300 1.068 % $149 $149 $28 $177 Economic Development 100 0.356 % $50 $50 $9 $59 Natural Resource Protection 300 1.068 % $149 $149 $28 $177 City Clerk 600 2.135 % $297 $297 $297 Fleet 500 1.779 % $248 $248 $47 $295 Development Review 1,100 3.915 % $545 $545 $102 $647 Recreation Facilities 100 0.356 % $50 $50 $9 $59 Ranger Program 300 1.068 % $149 $149 $28 $177 FD611 Parking Fund 706 2.512 % $350 $350 $66 $416 CIP Project Engineering 1,200 4.270 % $594 $594 $112 $706 Tourism and Bid Promotion 200 0.712 % $99 $99 $19 $118 Building and Safety 600 2.135 % $297 $297 $56 $353 Urban Forest Services 600 2.135 % $297 $297 $56 $353 Youth Services 400 1.423 % $198 $198 $37 $235 Community Services 300 1.068 % $149 $149 $28 $177 Golf Course 100 0.356 % $50 $50 $9 $59 Fire Apparatus Service 400 1.423 % $198 $198 $37 $235 FD621Transit Fund 200 0.712 % $99 $99 $19 $118 FD705 Whale Rock Fund 60 0.214 % $30 $30 $6 $36 All Other 1,555 5.534 % $770 $770 $145 $915 Community Services Group 200 0.712 % $99 $99 $99 Long Range Planning 200 0.712 % $99 $99 $19 $118 Housing Policy/Homelessness 300 1.068 % $149 $149 $28 $177 Parks Maintenance 100 0.356 % $50 $50 $9 $59 Page 624 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 101Schedule 8.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEmergency Response 500 1.779 % $248 $248 $47 $295 Stormwater and Flood Control 120 0.427 % $59 $59 $11 $70 Solid Waste Recycling 312 1.111 % $149 $149 $27 $176 Total28,100 100.000 %$13,917 $13,917 $2,217 $16,134 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource:Page 625 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 102Schedule 8.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 39 0.181 % $692 $692 $692 Economic Development 8 0.037 % $142 $142 $15 $157 Natural Resource Protection 24 0.112 % $426 $426 $46 $472 City Attorney 63 0.293 % $1,117 $1,117 $1,117 City Clerk 131 0.609 % $2,324 $2,324 $2,324 Finance 710 3.302 % $12,594 $12,594 $12,594 Information Services 1,074 4.995 % $19,050 $19,050 $2,043 $21,093 Human Resources 94 0.437 % $1,667 $1,667 $179 $1,846 Community Development Admin 649 3.018 % $11,512 $11,512 $1,234 $12,746 Development Review 602 2.800 % $10,678 $10,678 $1,145 $11,823 Building and Safety 598 2.781 % $10,607 $10,607 $1,137 $11,744 Public Works Administration 247 1.149 % $4,381 $4,381 $470 $4,851 Parks Maintenance 310 1.442 % $5,499 $5,499 $590 $6,089 Facilities Maintenance 424 1.972 % $7,521 $7,521 $806 $8,327 Streets Maintenance 286 1.330 % $5,073 $5,073 $544 $5,617 Stormwater and Flood Control 231 1.074 % $4,097 $4,097 $439 $4,536 Traffic Signals & Lighting 516 2.400 % $9,153 $9,153 $981 $10,134 Fleet 231 1.074 % $4,097 $4,097 $439 $4,536 City Administration 47 0.219 % $834 $834 $834 Transportation/Plan Engineering 571 2.655 % $10,128 $10,128 $1,086 $11,214 Recreation Administration 47 0.219 % $834 $834 $89 $923 Recreation Facilities 16 0.074 % $284 $284 $30 $314 Youth Services 78 0.363 % $1,384 $1,384 $148 $1,532 Community Services 47 0.219 % $834 $834 $89 $923 Ranger Program 71 0.330 % $1,259 $1,259 $135 $1,394 Aquatics 47 0.219 % $834 $834 $89 $923 Golf Course 47 0.219 % $834 $834 $89 $923 Police Administration 78 0.363 % $1,384 $1,384 $148 $1,532 Patrol 629 2.925 % $11,157 $11,157 $1,196 $12,353 Investigations 402 1.870 % $7,130 $7,130 $765 $7,895 Police Support Services 241 1.121 % $4,275 $4,275 $458 $4,733 Neighborhood Services 355 1.651 % $6,297 $6,297 $675 $6,972 Traffic Safety 308 1.432 % $5,463 $5,463 $586 $6,049 Fire Administration 31 0.144 % $550 $550 $59 $609 Emergency Response 776 3.609 % $13,764 $13,764 $1,476 $15,240 Hazard Prevention 556 2.586 % $9,862 $9,862 $1,057 $10,919 FD601 Water Fund 1,574 7.320 % $27,919 $27,919 $2,994 $30,913 FD611 Parking Fund 110 0.512 % $1,951 $1,951 $209 $2,160 FD621Transit Fund 424 1.972 % $7,521 $7,521 $806 $8,327 FD705 Whale Rock Fund 724 3.367 % $12,842 $12,842 $1,377 $14,219 CIP Project Engineering 357 1.660 % $6,332 $6,332 $679 $7,011 Page 626 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 103Schedule 8.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 8 0.037 % $142 $142 $15 $157 Urban Forest Services 216 1.005 % $3,831 $3,831 $411 $4,242 Swim Center Maintenance 216 1.005 % $3,831 $3,831 $411 $4,242 All Other 4,976 23.141 % $88,261 $88,261 $9,464 $97,725 Long Range Planning 555 2.581 % $9,844 $9,844 $1,056 $10,900 Fire Apparatus Service 16 0.074 % $284 $284 $30 $314 FD602 Sewer Fund 1,743 8.102 % $30,913 $30,913 $3,320 $34,233 Total21,503 100.000 %$381,408 $381,408 $39,015 $420,423 (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:Page 627 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 104Schedule 8.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 20 0.631 % $2,739 $2,739 $2,739 Economic Development 4 0.126 % $548 $548 $66 $614 Natural Resource Protection 12 0.379 % $1,644 $1,644 $197 $1,841 City Attorney 45 1.420 % $6,164 $6,164 $6,164 City Clerk 70 2.209 % $9,588 $9,588 $9,588 Finance 56 1.767 % $7,670 $7,670 $7,670 Information Services 26 0.820 % $3,561 $3,561 $427 $3,988 Human Resources 47 1.483 % $6,438 $6,438 $772 $7,210 Community Development Admin 49 1.546 % $6,712 $6,712 $805 $7,517 Development Review 52 1.641 % $7,122 $7,122 $854 $7,976 Building and Safety 32 1.010 % $4,383 $4,383 $526 $4,909 Public Works Administration 34 1.073 % $4,657 $4,657 $559 $5,216 Parks Maintenance 19 0.600 % $2,602 $2,602 $312 $2,914 Facilities Maintenance 15 0.473 % $2,055 $2,055 $246 $2,301 Streets Maintenance 19 0.600 % $2,602 $2,602 $312 $2,914 Traffic Signals & Lighting 11 0.347 % $1,507 $1,507 $181 $1,688 Fleet 17 0.536 % $2,328 $2,328 $279 $2,607 City Administration 23 0.726 % $3,150 $3,150 $3,150 Transportation/Plan Engineering 23 0.726 % $3,150 $3,150 $378 $3,528 Recreation Administration 19 0.600 % $2,602 $2,602 $312 $2,914 Recreation Facilities 55 1.736 % $7,533 $7,533 $904 $8,437 Youth Services 32 1.010 % $4,383 $4,383 $526 $4,909 Community Services 19 0.600 % $2,602 $2,602 $312 $2,914 Ranger Program 28 0.884 % $3,835 $3,835 $460 $4,295 Aquatics 29 0.915 % $3,972 $3,972 $476 $4,448 Golf Course 14 0.442 % $1,918 $1,918 $230 $2,148 Police Administration 51 1.609 % $6,985 $6,985 $838 $7,823 Patrol 150 4.733 % $20,545 $20,545 $2,464 $23,009 Investigations 36 1.136 % $4,931 $4,931 $591 $5,522 Police Support Services 329 10.382 % $45,063 $45,063 $5,405 $50,468 Neighborhood Services 16 0.505 % $2,192 $2,192 $263 $2,455 Traffic Safety 28 0.884 % $3,835 $3,835 $460 $4,295 Fire Administration 24 0.757 % $3,287 $3,287 $394 $3,681 Emergency Response 246 7.763 % $33,695 $33,695 $4,042 $37,737 Hazard Prevention 29 0.915 % $3,972 $3,972 $476 $4,448 FD601 Water Fund 204 6.437 % $27,942 $27,942 $3,352 $31,294 FD611 Parking Fund 248 7.826 % $33,968 $33,968 $4,075 $38,043 FD621Transit Fund 26 0.820 % $3,561 $3,561 $427 $3,988 FD705 Whale Rock Fund 31 0.978 % $4,246 $4,246 $509 $4,755 Stormwater and Flood Control 3 0.095 % $411 $411 $49 $460 CIP Project Engineering 52 1.641 % $7,122 $7,122 $854 $7,976 Page 628 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 105Schedule 8.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 4 0.126 % $548 $548 $66 $614 Urban Forest Services 2 0.063 % $274 $274 $33 $307 Swim Center Maintenance 14 0.442 % $1,918 $1,918 $230 $2,148 FD208 Tourism Bid Fund 1 0.032 % $137 $137 $16 $153 All Other 668 21.079 % $91,496 $91,496 $10,975 $102,471 FD602 Sewer Fund 237 7.477 % $32,464 $32,464 $3,897 $36,361 Total3,169 100.000 %$434,057 $434,057 $48,550 $482,607 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:Page 629 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 106Schedule 8.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.284 % $194 $194 $194 Police Administration 5 1.420 % $970 $970 $133 $1,103 Fire Administration 5 1.420 % $970 $970 $133 $1,103 FD601 Water Fund 32 9.091 % $6,205 $6,205 $849 $7,054 Stormwater and Flood Control 1 0.284 % $194 $194 $27 $221 FD611 Parking Fund 5 1.420 % $970 $970 $133 $1,103 FD621Transit Fund 28 7.955 % $5,429 $5,429 $743 $6,172 Recreation Facilities 2 0.568 % $388 $388 $53 $441 Building and Safety 4 1.136 % $776 $776 $106 $882 Parks Maintenance 15 4.261 % $2,909 $2,909 $398 $3,307 Traffic Signals & Lighting 2 0.568 % $388 $388 $53 $441 Ranger Program 3 0.852 % $582 $582 $80 $662 Patrol 68 19.318 % $13,186 $13,186 $1,803 $14,989 Investigations 24 6.818 % $4,654 $4,654 $637 $5,291 Police Support Services 7 1.989 % $1,357 $1,357 $186 $1,543 Neighborhood Services 6 1.705 % $1,163 $1,163 $159 $1,322 Traffic Safety 11 3.125 % $2,133 $2,133 $292 $2,425 Emergency Response 77 21.875 % $14,931 $14,931 $2,042 $16,973 Hazard Prevention 10 2.841 % $1,939 $1,939 $265 $2,204 Economic Development 1 0.284 % $194 $194 $27 $221 Streets Maintenance 12 3.409 % $2,327 $2,327 $318 $2,645 Fleet 2 0.568 % $388 $388 $53 $441 CIP Project Engineering 7 1.989 % $1,357 $1,357 $186 $1,543 Urban Forest Services 2 0.568 % $388 $388 $53 $441 Facilities Maintenance 5 1.420 % $970 $970 $133 $1,103 All Other 2 0.568 % $388 $388 $53 $441 FD602 Sewer Fund 15 4.264 % $2,905 $2,905 $394 $3,299 Total352 100.000 %$68,255 $68,255 $9,309 $77,564 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource:Page 630 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 107Schedule 8.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 34 54.839 % $1,223 $1,223 $256 $1,479 FD602 Sewer Fund 24 38.710 % $864 $864 $181 $1,045 FD705 Whale Rock Fund 4 6.451 % $144 $144 $30 $174 Total62 100.000 %$2,231 $2,231 $467 $2,698 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource:Page 631 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 108Schedule 8.0122021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works AdministrationCity Council 2 7.692 % $17,048 $17,048 $17,048 FD601 Water Fund 4 15.385 % $34,097 $34,097 $1,634 $35,731 FD602 Sewer Fund 1 3.846 % $8,524 $8,524 $409 $8,933 Parks Maintenance 1 3.846 % $8,524 $8,524 $409 $8,933 Streets Maintenance 1 3.846 % $8,524 $8,524 $409 $8,933 Traffic Signals & Lighting 1 3.846 % $8,524 $8,524 $409 $8,933 Youth Services 9 34.615 % $76,718 $76,718 $3,677 $80,395 AquaticsCommunity Development Admin 1 3.846 % $8,524 $8,524 $409 $8,933 Urban Forest Services 1 3.846 % $8,524 $8,524 $409 $8,933 FD705 Whale Rock Fund 1 3.846 % $8,524 $8,524 $409 $8,933 Investigations 1 3.846 % $8,524 $8,524 $409 $8,933 Patrol 2 7.692 % $17,048 $17,048 $817 $17,865 Long Range Planning 1 3.848 % $8,527 $8,527 $406 $8,933 Total26 100.000 %$221,630 $221,630 $9,806 $231,436 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource:Page 632 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 109Schedule 8.0132021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.227 % $4 $4 $1 $5 Finance 3 0.680 % $11 $11 $11 Information Services 6 1.361 % $21 $21 $9 $30 Human Resources 2 0.454 % $7 $7 $3 $10 Building and Safety 14 3.175 % $49 $49 $21 $70 Public Works Administration 4 0.907 % $14 $14 $6 $20 Parks Maintenance 15 3.401 % $53 $53 $22 $75 Streets Maintenance 10 2.268 % $35 $35 $15 $50 Fleet 2 0.454 % $7 $7 $3 $10 Police Administration 6 1.361 % $21 $21 $9 $30 Patrol 66 14.966 % $233 $233 $97 $330 Investigations 25 5.669 % $88 $88 $37 $125 Police Support Services 4 0.907 % $14 $14 $6 $20 Fire Administration 11 2.494 % $39 $39 $16 $55 Emergency Response 42 9.524 % $148 $148 $62 $210 Hazard Prevention 11 2.494 % $39 $39 $16 $55 FD601 Water Fund 52 11.791 % $183 $183 $76 $259 FD602 Sewer Fund 49 11.111 % $173 $173 $72 $245 FD621Transit Fund 1 0.227 % $4 $4 $1 $5 City Administration 1 0.227 % $4 $4 $4 Ranger Program 6 1.361 % $21 $21 $9 $30 Community Development Admin 2 0.454 % $7 $7 $3 $10 Traffic Signals & Lighting 3 0.680 % $11 $11 $4 $15 Neighborhood Services 2 0.454 % $7 $7 $3 $10 FD611 Parking Fund 15 3.401 % $53 $53 $22 $75 City Attorney 3 0.680 % $11 $11 $11 Youth Services 13 2.948 % $46 $46 $19 $65 City Clerk 1 0.227 % $4 $4 $4 Traffic Safety 2 0.454 % $7 $7 $3 $10 Fire Apparatus Service 1 0.227 % $4 $4 $1 $5 Facilities Maintenance 5 1.134 % $18 $18 $7 $25 City Council 10 2.268 % $35 $35 $35 CIP Project Engineering 11 2.494 % $39 $39 $16 $55 Urban Forest Services 5 1.134 % $18 $18 $7 $25 Recreation Administration 2 0.454 % $7 $7 $3 $10 Golf Course 3 0.680 % $11 $11 $4 $15 FD705 Whale Rock Fund 5 1.134 % $18 $18 $7 $25 All Other 19 4.308 % $67 $67 $28 $95 Economic Development 2 0.454 % $7 $7 $3 $10 Community Services Group 2 0.454 % $7 $7 $7 Risk Management 1 0.227 % $4 $4 $1 $5 Page 633 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 110Schedule 8.0132021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRecreation Facilities 1 0.227 % $4 $4 $1 $5 Aquatics 1 0.227 % $4 $4 $1 $5 Stormwater and Flood Control 1 0.221 % ($3) ($3) $5 $2 Total441 100.000 %$1,554 $1,554 $619 $2,173 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:Page 634 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 111Schedule 8.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 390 3.641 % $6,858 $6,858 $324 $7,182 Recreation Administration 190 1.774 % $3,341 $3,341 $158 $3,499 Transportation/Plan Engineering 80 0.747 % $1,407 $1,407 $67 $1,474 City Administration 120 1.120 % $2,110 $2,110 $2,110 City Attorney 110 1.027 % $1,934 $1,934 $1,934 City Clerk 220 2.054 % $3,869 $3,869 $3,869 Human Resources 180 1.681 % $3,165 $3,165 $150 $3,315 Finance 330 3.081 % $5,803 $5,803 $5,803 Facilities Maintenance 340 3.175 % $5,979 $5,979 $283 $6,262 Fleet 30 0.280 % $528 $528 $25 $553 Police Administration 820 7.656 % $14,420 $14,420 $682 $15,102 Fire Administration 130 1.214 % $2,286 $2,286 $108 $2,394 FD601 Water Fund 650 6.069 % $11,431 $11,431 $541 $11,972 FD602 Sewer Fund 570 5.322 % $10,024 $10,024 $474 $10,498 FD611 Parking Fund 740 6.909 % $13,013 $13,013 $615 $13,628 FD621Transit Fund 100 0.934 % $1,759 $1,759 $83 $1,842 Recreation Facilities 250 2.334 % $4,396 $4,396 $208 $4,604 Long Range Planning 90 0.840 % $1,583 $1,583 $75 $1,658 Building and Safety 230 2.148 % $4,045 $4,045 $191 $4,236 Development Review 130 1.214 % $2,286 $2,286 $108 $2,394 Economic Development 10 0.093 % $176 $176 $8 $184 Natural Resource Protection 30 0.280 % $528 $528 $25 $553 Information Services 80 0.747 % $1,407 $1,407 $67 $1,474 Community Development Admin 160 1.494 % $2,814 $2,814 $133 $2,947 Parks Maintenance 620 5.789 % $10,903 $10,903 $516 $11,419 Streets Maintenance 90 0.840 % $1,583 $1,583 $75 $1,658 Traffic Signals & Lighting 30 0.280 % $528 $528 $25 $553 Youth Services 100 0.934 % $1,759 $1,759 $83 $1,842 Community Services 80 0.747 % $1,407 $1,407 $67 $1,474 Ranger Program 40 0.373 % $703 $703 $33 $736 Aquatics 240 2.241 % $4,221 $4,221 $200 $4,421 Patrol 800 7.470 % $14,068 $14,068 $665 $14,733 Investigations 240 2.241 % $4,221 $4,221 $200 $4,421 Police Support Services 565 5.275 % $9,936 $9,936 $470 $10,406 Neighborhood Services 60 0.560 % $1,055 $1,055 $50 $1,105 Traffic Safety 10 0.093 % $176 $176 $8 $184 Emergency Response 825 7.703 % $14,508 $14,508 $686 $15,194 Hazard Prevention 150 1.401 % $2,638 $2,638 $125 $2,763 Golf Course 80 0.747 % $1,407 $1,407 $67 $1,474 Fire Apparatus Service 10 0.093 % $176 $176 $8 $184 City Council 60 0.560 % $1,055 $1,055 $1,055 Page 635 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 112Schedule 8.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 240 2.241 % $4,221 $4,221 $200 $4,421 Urban Forest Services 110 1.027 % $1,934 $1,934 $91 $2,025 Swim Center Maintenance 10 0.093 % $176 $176 $8 $184 FD705 Whale Rock Fund 50 0.467 % $879 $879 $42 $921 All Other 200 1.867 % $3,517 $3,517 $166 $3,683 Housing Policy/Homelessness 40 0.373 % $703 $703 $33 $736 Wellness Program 10 0.093 % $176 $176 $8 $184 Community Services Group 40 0.373 % $703 $703 $703 Tourism and Bid Promotion 10 0.093 % $176 $176 $8 $184 Solid Waste Recycling 20 0.192 % $351 $351 $16 $367 Total10,710 100.000 %$188,342 $188,342 $8,175 $196,517 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource:Page 636 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCuestaDetail page 113Schedule 8.0152021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $2,967 $2,967 $116 $3,083 Total1 100.000 %$2,967 $2,967 $116 $3,083 (A) Alloc basis:Source:Page 637 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 114Schedule 8.0162021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 300 23.077 % $21,756 $21,756 $2,716 $24,472 Fire Administration 200 15.385 % $14,504 $14,504 $1,811 $16,315 FD601 Water Fund 150 11.538 % $10,878 $10,878 $1,358 $12,236 FD602 Sewer Fund 150 11.538 % $10,878 $10,878 $1,358 $12,236 Public Works Administration 200 15.385 % $14,504 $14,504 $1,811 $16,315 Traffic Signals & Lighting 100 7.692 % $7,252 $7,252 $905 $8,157 FD621Transit Fund 200 15.385 % $14,502 $14,502 $1,812 $16,314 Total1,300 100.000 %$94,274 $94,274 $11,771 $106,045 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 638 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 115Schedule 8.0172021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 2 28.571 % $15,347 $15,347 $730 $16,077 Fire Administration 2 28.571 % $15,347 $15,347 $730 $16,077 Public Works Administration 1 14.286 % $7,674 $7,674 $365 $8,039 FD705 Whale Rock Fund 2 28.572 % $15,347 $15,347 $730 $16,077 Total7 100.000 %$53,715 $53,715 $2,555 $56,270 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 639 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 116Schedule 8.0182021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,640 16.161 % $2,028 $2,028 $79 $2,107 FD602 Sewer Fund 1,639 16.151 % $2,027 $2,027 $79 $2,106 Community Development Admin 6,869 67.688 % $8,493 $8,493 $332 $8,825 Total10,148 100.000 %$12,548 $12,548 $490 $13,038 (A) Alloc basis:Source:Page 640 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 117Schedule 8.0192021TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCity Council $38,781 $4,483 $12,481 $248 $692 $2,739 City Administration $22,151 $5,380 $9,984 $495 $834 $3,150 $194 Community Services Group $7,594 $1,793 $4,992 $99 City Attorney $24,234 $7,173 $7,488 $347 $1,117 $6,164 City Clerk $29,653 $3,587 $9,984 $297 $2,324 $9,588 Finance $71,725 $12,554 $32,449 $644 $12,594 $7,670 Network Services $18,721 $18,721 Information Services $58,532 $9,350 $22,156 $441 $21,093 $3,988 Human Resources $41,128 $11,811 $16,113 $823 $1,846 $7,210 Risk Management $5 Wellness Program $184 Public Works Administration $64,134 $5,905 $16,113 $493 $4,851 $5,216 Facilities Maintenance $34,576 $2,953 $13,428 $177 $8,327 $2,301 $1,103 Fleet $24,463 $3,937 $12,084 $295 $4,536 $2,607 $441 CIP Project Engineering $81,680 $19,685 $40,283 $706 $7,011 $7,976 $1,543 Transportation/Plan Engineering $41,364 $8,858 $16,113 $177 $11,214 $3,528 Economic Development $4,915 $985 $2,685 $59 $157 $614 $221 Natural Resource Protection $14,057 $2,953 $8,056 $177 $472 $1,841 Tourism and Bid Promotion $6,511 $739 $4,699 $118 $157 $614 Community Promotion $917 $246 $671 Community Development Admin $59,742 $4,921 $13,428 $415 $12,746 $7,517 Commissions & Committees $13,780 $13,780 Development Review $67,594 $9,843 $34,911 $647 $11,823 $7,976 Long Range Planning $28,499 $6,890 $118 $10,900 Building and Safety $65,379 $12,302 $30,883 $353 $11,744 $4,909 $882 Housing Policy/Homelessness $6,551 $2,953 $2,685 $177 Parks Maintenance $78,802 $13,780 $32,226 $59 $6,089 $2,914 $3,307 Swim Center Maintenance $11,227 $1,968 $2,685 $4,242 $2,148 Urban Forest Services $26,350 $1,968 $8,056 $353 $4,242 $307 $441 Streets Maintenance $62,184 $10,826 $29,541 $5,617 $2,914 $2,645 Traffic Signals & Lighting $37,260 $1,968 $5,371 $10,134 $1,688 $441 Stormwater and Flood Control $25,715 $3,937 $16,489 $70 $4,536 $460 $221 Solid Waste Recycling $4,485 $981 $2,961 $176 Recreation Administration $24,428 $5,905 $10,742 $435 $923 $2,914 Recreation Facilities $18,513 $1,968 $2,685 $59 $314 $8,437 $441 Youth Services $104,192 $9,843 $5,371 $235 $1,532 $4,909 Community Services $16,764 $5,905 $5,371 $177 $923 $2,914 Ranger Program $24,208 $8,858 $8,056 $177 $1,394 $4,295 $662 Aquatics $18,564 $5,905 $2,685 $177 $923 $4,448 Page 641 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 118Schedule 8.0192021Cell PhonesCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpCity Council $17,048 $35 $1,055 City Administration $4 $2,110 Community Services Group $7 $703 City Attorney $11 $1,934 City Clerk $4 $3,869 Finance $11 $5,803 Network ServicesInformation Services $30 $1,474 Human Resources $10 $3,315 Risk Management $5 Wellness Program$184 Public Works Administration $20 $7,182 $16,315 $8,039 Facilities Maintenance $25 $6,262 Fleet $10 $553 CIP Project Engineering $55 $4,421 Transportation/Plan Engineering $1,474 Economic Development $10 $184 Natural Resource Protection $5 $553 Tourism and Bid Promotion $184 Community PromotionCommunity Development Admin $8,933 $10 $2,947 $8,825 Commissions & CommitteesDevelopment Review $2,394 Long Range Planning $8,933 $1,658 Building and Safety $70 $4,236 Housing Policy/Homelessness $736 Parks Maintenance $8,933 $75 $11,419 Swim Center Maintenance $184 Urban Forest Services $8,933 $25 $2,025 Streets Maintenance $8,933 $50 $1,658 Traffic Signals & Lighting $8,933 $15 $553 $8,157 Stormwater and Flood Control $2 Solid Waste Recycling $367 Recreation Administration $10 $3,499 Recreation Facilities $5 $4,604 Youth Services $80,395 $65 $1,842 Community Services $1,474 Ranger Program $30 $736 Aquatics $5 $4,421 Page 642 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 119Schedule 8.0192021TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryGolf Course $21,266 $5,905 $10,742 $59 $923 $2,148 Police Administration $93,497 $9,843 $17,456 $59 $1,532 $7,823 $1,103 Patrol $323,615 $41,338 $115,477 $83,521 $12,353 $23,009 $14,989 Investigations $90,636 $12,795 $45,654 $7,895 $5,522 $5,291 Police Support Services $136,206 $17,716 $51,025 $295 $4,733 $50,468 $1,543 Neighborhood Services $21,439 $6,890 $2,685 $6,972 $2,455 $1,322 Traffic Safety $24,690 $985 $10,742 $6,049 $4,295 $2,425 Fire Administration $55,208 $3,937 $10,742 $295 $609 $3,681 $1,103 Emergency Response $279,262 $47,244 $120,849 $25,520 $295 $15,240 $37,737 $16,973 Hazard Prevention $41,910 $6,397 $14,771 $353 $10,919 $4,448 $2,204 Fire Apparatus Service $8,077 $1,968 $5,371 $235 $314 FD208 Tourism Bid Fund $153 $153 FD601 Water Fund $255,801 $34,448 $86,178 $2,130 $30,913 $31,294 $7,054 $1,479 FD602 Sewer Fund $231,060 $29,527 $87,790 $1,704 $34,233 $36,361 $3,299 $1,045 FD611 Parking Fund $98,015 $13,780 $24,170 $4,640 $416 $2,160 $38,043 $1,103 FD621Transit Fund $47,775 $2,953 $8,056 $118 $8,327 $3,988 $6,172 FD705 Whale Rock Fund $58,835 $2,953 $10,742 $36 $14,219 $4,755 $174 FD711 Hazardous Mat Task Force Fund $985 $985 All Other $214,680 $9,350 $915 $97,725 $102,471 $441 Total$3,282,672 $475,907 $1,085,096 $113,681 $16,134 $420,423 $482,607 $77,564 $2,698 Page 643 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 120Schedule 8.0192021Cell PhonesCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpGolf Course $15 $1,474 Police Administration $30 $15,102 $24,472 $16,077 Patrol $17,865 $330 $14,733 Investigations $8,933 $125 $4,421 Police Support Services $20 $10,406 Neighborhood Services $10 $1,105 Traffic Safety $10 $184 Fire Administration $55 $2,394 $16,315 $16,077 Emergency Response $210 $15,194 Hazard Prevention $55 $2,763 Fire Apparatus Service $5 $184 FD208 Tourism Bid FundFD601 Water Fund $35,731 $259 $11,972 $12,236 $2,107 FD602 Sewer Fund $8,933 $245 $10,498 $3,083 $12,236 $2,106 FD611 Parking Fund $75 $13,628 FD621Transit Fund $5 $1,842 $16,314 FD705 Whale Rock Fund $8,933 $25 $921 $16,077 FD711 Hazardous Mat Task Force FundAll Other $95 $3,683 Total$231,436 $2,173 $196,517 $3,083 $106,045 $56,270 $13,038 Page 644 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 9.01 INFORMATION SERVICES NATURE AND EXTENT OF SERVICE The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise databases, and enterprise applications that are essential for City’s operations. Enterprise Application such as Cityworks and EnerGov rely heavily on GIS and SQL Database to function properly. Program mission is to provide accurate and comprehensive information services for managing resources, make informed decisions, and expediting the work processes. Costs are allocated as follows: 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. Page 645 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesCosts to be allocatedDetail page 122Schedule 9.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,105,991 $1,105,991 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011001 - City Administration $46,671 $12,552 $59,223 1011501 - City Attorney $12,515 $1,682 $14,197 1011021 - City Clerk $2,738 $539 $3,277 1012000 - Finance $17,465 $3,350 $20,815 1011101 - Network Services $53,521 $5,011 $58,532 1011103 - Information Services$11,775 $11,775 1012006 - Finance Support Services$1,194 $1,194 1013001 - Human Resources$29,619 $29,619 1013003 - Wellness Program$204 $204 1015005 - Facilities Maintenance$7,721 $7,721 8020000 - Insurance ISF Fund$69,647 $69,647 Total allocated additions:$137,716 $143,294 $281,010 $281,010 Total to be allocated$1,243,707 $143,294 $1,387,001 Page 646 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 123Schedule 9.0032021TotalGeneral & AdminInformation ServicesEnterprise AppsWages & BenefitsSALARIES & WAGES $704,487 $89,681 $327,798 $287,008 FRINGE BENEFITS $303,425 $38,626 $141,184 $123,615 Other Expense and CostSERVICES & SUPPLIES $98,079 $12,485 $45,636 $39,958 Departmental Expenditures$1,105,991 $140,792 $514,618 $450,581 Additions: 1stOther$137,716 $137,716 Functional Cost$1,243,707 $278,508 $514,618 $450,581 Reallocate Admin($278,508) $148,493 $130,015 Allocable Costs$1,243,707 $663,111 $580,596 1st Allocation$1,243,707 $663,111 $580,596 Additions: 2ndOther$143,294 $143,294 Functional Cost$143,294 $143,294 Reallocate Admin($143,294) $76,400 $66,894 Allocable Costs$143,294 $76,400 $66,894 2nd Allocation$143,294 $76,400 $66,894 Total allocated$1,387,001 $739,511 $647,490 Page 647 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofInformation ServicesDetail page 124Schedule 9.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 356 7.651 % $50,734 $50,734 $50,734 Public Works Administration 178 3.825 % $25,367 $25,367 $3,594 $28,961 Community Development Admin 1,481 31.829 % $211,061 $211,061 $29,902 $240,963 FD601 Water Fund 174 3.740 % $24,797 $24,797 $3,513 $28,310 FD602 Sewer Fund 174 3.740 % $24,797 $24,797 $3,513 $28,310 Fire Administration 414 8.897 % $59,000 $59,000 $8,359 $67,359 Police Administration 679 14.593 % $96,766 $96,766 $13,709 $110,475 Recreation Administration 135 2.901 % $19,239 $19,239 $2,726 $21,965 City Administration 412 8.855 % $58,715 $58,715 $58,715 City Attorney 101 2.171 % $14,394 $14,394 $14,394 Stormwater and Flood Control 322 6.920 % $45,889 $45,889 $6,501 $52,390 FD705 Whale Rock Fund 15 0.322 % $2,138 $2,138 $303 $2,441 FD621Transit Fund 50 1.075 % $7,126 $7,126 $1,010 $8,136 FD611 Parking Fund 116 2.493 % $16,531 $16,531 $2,342 $18,873 All Other 46 0.988 % $6,557 $6,557 $928 $7,485 Total4,653 100.000 %$663,111 $663,111 $76,400 $739,511 (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:Page 648 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 125Schedule 9.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $4,282 $4,282 $557 $4,839 Facilities Maintenance 500 1.229 % $7,137 $7,137 $929 $8,066 Streets Maintenance 1,100 2.704 % $15,701 $15,701 $2,044 $17,745 Stormwater and Flood Control 614 1.509 % $8,764 $8,764 $1,141 $9,905 Traffic Signals & Lighting 200 0.492 % $2,855 $2,855 $372 $3,227 Transportation/Plan Engineering 600 1.475 % $8,564 $8,564 $1,115 $9,679 Recreation Administration 400 0.983 % $5,709 $5,709 $743 $6,452 Recreation Facilities 100 0.246 % $1,427 $1,427 $186 $1,613 Youth Services 200 0.492 % $2,855 $2,855 $372 $3,227 Community Services 200 0.492 % $2,855 $2,855 $372 $3,227 Ranger Program 300 0.738 % $4,282 $4,282 $557 $4,839 Aquatics 100 0.246 % $1,427 $1,427 $186 $1,613 Golf Course 400 0.983 % $5,709 $5,709 $743 $6,452 Police Administration 650 1.598 % $9,278 $9,278 $1,208 $10,486 Patrol 4,300 10.571 % $61,375 $61,375 $7,990 $69,365 Investigations 1,700 4.179 % $24,265 $24,265 $3,159 $27,424 Police Support Services 1,900 4.671 % $27,119 $27,119 $3,530 $30,649 Neighborhood Services 100 0.246 % $1,427 $1,427 $186 $1,613 Traffic Safety 400 0.983 % $5,709 $5,709 $743 $6,452 Fire Administration 400 0.983 % $5,709 $5,709 $743 $6,452 Emergency Response 4,500 11.063 % $64,230 $64,230 $8,361 $72,591 Hazard Prevention 550 1.352 % $7,850 $7,850 $1,022 $8,872 FD601 Water Fund 3,209 7.889 % $45,803 $45,803 $5,963 $51,766 FD602 Sewer Fund 3,269 8.036 % $46,659 $46,659 $6,074 $52,733 FD621Transit Fund 300 0.738 % $4,282 $4,282 $557 $4,839 FD705 Whale Rock Fund 400 0.983 % $5,709 $5,709 $743 $6,452 City Administration 400 0.983 % $5,709 $5,709 $5,709 Economic Development 100 0.246 % $1,427 $1,427 $186 $1,613 Natural Resource Protection 300 0.738 % $4,282 $4,282 $557 $4,839 Community Promotion 25 0.061 % $357 $357 $46 $403 City Attorney 300 0.738 % $4,282 $4,282 $4,282 City Clerk 400 0.983 % $5,709 $5,709 $5,709 Finance 1,300 3.196 % $18,555 $18,555 $18,555 Network Services 750 1.844 % $10,705 $10,705 $10,705 Information Services 825 2.028 % $11,775 $11,775 $11,775 Human Resources 600 1.475 % $8,564 $8,564 $1,115 $9,679 Community Development Admin 500 1.229 % $7,137 $7,137 $929 $8,066 Building and Safety 1,150 2.827 % $16,414 $16,414 $2,137 $18,551 Public Works Administration 600 1.475 % $8,564 $8,564 $1,115 $9,679 Parks Maintenance 1,200 2.950 % $17,128 $17,128 $2,230 $19,358 Swim Center Maintenance 100 0.246 % $1,427 $1,427 $186 $1,613 Page 649 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 126Schedule 9.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $2,855 $2,855 $372 $3,227 Fleet 450 1.106 % $6,423 $6,423 $836 $7,259 FD611 Parking Fund 900 2.213 % $12,846 $12,846 $1,672 $14,518 CIP Project Engineering 1,500 3.688 % $21,410 $21,410 $2,787 $24,197 Development Review 1,300 3.196 % $18,555 $18,555 $2,415 $20,970 City Council 500 1.229 % $7,137 $7,137 $7,137 Tourism and Bid Promotion 175 0.430 % $2,498 $2,498 $325 $2,823 Community Services Group 200 0.492 % $2,855 $2,855 $2,855 Housing Policy/Homelessness 100 0.246 % $1,427 $1,427 $186 $1,613 Solid Waste Recycling 110 0.270 % $1,573 $1,573 $204 $1,777 Total40,677 100.000 %$580,596 $580,596 $66,894 $647,490 (A) Alloc basis:Source:Page 650 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 127Schedule 9.0062021TotalInformation ServicesEnterprise AppsCity Council$7,137 $7,137 City Administration$64,424 $58,715 $5,709 Community Services Group$2,855 $2,855 City Attorney$18,676 $14,394 $4,282 City Clerk$5,709 $5,709 Finance $18,555 $18,555 Network Services$61,439 $50,734 $10,705 Information Services$11,775 $11,775 Human Resources$9,679 $9,679 Public Works Administration$38,640 $28,961 $9,679 Facilities Maintenance$8,066 $8,066 Fleet$7,259 $7,259 CIP Project Engineering$24,197 $24,197 Transportation/Plan Engineering$9,679 $9,679 Economic Development$1,613 $1,613 Natural Resource Protection$4,839 $4,839 Tourism and Bid Promotion$2,823 $2,823 Community Promotion$403 $403 Community Development Admin $249,029 $240,963 $8,066 Development Review$20,970 $20,970 Building and Safety$18,551 $18,551 Housing Policy/Homelessness$1,613 $1,613 Parks Maintenance$19,358 $19,358 Swim Center Maintenance$1,613 $1,613 Urban Forest Services$4,839 $4,839 Streets Maintenance$17,745 $17,745 Traffic Signals & Lighting$3,227 $3,227 Stormwater and Flood Control$62,295 $52,390 $9,905 Solid Waste Recycling$1,777 $1,777 Recreation Administration$28,417 $21,965 $6,452 Recreation Facilities$1,613 $1,613 Youth Services$3,227 $3,227 Community Services$3,227 $3,227 Ranger Program$4,839 $4,839 Aquatics$1,613 $1,613 Golf Course $6,452 $6,452 Police Administration$120,961 $110,475 $10,486 Patrol$69,365 $69,365 Investigations$27,424 $27,424 Police Support Services$30,649 $30,649 Neighborhood Services$1,613 $1,613 Page 651 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 128Schedule 9.0062021TotalInformation ServicesEnterprise AppsTraffic Safety$6,452 $6,452 Fire Administration$73,811 $67,359 $6,452 Emergency Response$72,591 $72,591 Hazard Prevention$8,872 $8,872 Fire Apparatus Service$3,227 $3,227 FD601 Water Fund$80,076 $28,310 $51,766 FD602 Sewer Fund$81,043 $28,310 $52,733 FD611 Parking Fund$33,391 $18,873 $14,518 FD621Transit Fund$12,975 $8,136 $4,839 FD705 Whale Rock Fund$8,893 $2,441 $6,452 All Other$7,485 $7,485 Total$1,387,001 $739,511 $647,490 Page 652 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 10.01 FINANCE SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Finance Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city- owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. Page 653 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 130Schedule 10.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $133,712 $133,712 Allocated additions: 1011001 - City Administration $1,546 $417 $1,963 1011501 - City Attorney $1,513 $204 $1,717 1012000 - Finance $6,572 $1,012 $7,584 1013001 - Human Resources$108 $108 8020000 - Insurance ISF Fund$378 $378 Total allocated additions:$9,631 $2,119 $11,750 $11,750 Total to be allocated$143,343 $2,119 $145,462 Page 654 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 131Schedule 10.0032021TotalGeneral & AdminGeneral Support ServicesParkingOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $89,647 $89,647 PARKING$44,065 $44,065 Departmental Expenditures$133,712 $89,647 $44,065 Additions: 1stOther$9,631 $9,631 Functional Cost$143,343 $9,631 $89,647 $44,065 Reallocate Admin($9,631) $6,457 $3,174 Allocable Costs$143,343 $96,104 $47,239 1st Allocation$143,343 $96,104 $47,239 Additions: 2ndOther$2,119 $2,119 Functional Cost$2,119 $2,119 Reallocate Admin($2,119) $1,421 $698 Allocable Costs$2,119 $1,421 $698 2nd Allocation$2,119 $1,421 $698 Total allocated$145,462 $97,525 $47,937 Page 655 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 132Schedule 10.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.195 % $187 $187 $187 Cultural Activities 332,351 0.373 % $359 $359 $6 $365 Economic Development 588,878 0.662 % $636 $636 $10 $646 Natural Resource Protection 646,613 0.727 % $698 $698 $11 $709 Community Promotion 417,721 0.469 % $451 $451 $7 $458 City Attorney 964,100 1.083 % $1,041 $1,041 $1,041 City Clerk 567,513 0.638 % $613 $613 $613 Finance 1,795,348 2.017 % $1,939 $1,939 $1,939 Network Services 2,856,721 3.210 % $3,085 $3,085 $3,085 Human Resources 1,363,656 1.532 % $1,473 $1,473 $24 $1,497 Insurance ISF Fund 3,361,435 3.777 % $3,630 $3,630 $60 $3,690 Wellness Program 9,226 0.010 % $10 $10 $10 Community Development Admin 901,725 1.013 % $974 $974 $16 $990 Commissions & Committees 15,291 0.017 % $17 $17 $17 Development Review 2,507,040 2.817 % $2,707 $2,707 $44 $2,751 Building and Safety 2,506,262 2.816 % $2,706 $2,706 $44 $2,750 Public Works Administration 606,828 0.682 % $655 $655 $11 $666 Parks Maintenance 2,926,873 3.289 % $3,161 $3,161 $52 $3,213 Swim Center Maintenance 449,101 0.505 % $485 $485 $8 $493 Urban Forest Services 449,130 0.505 % $485 $485 $8 $493 Facilities Maintenance 1,231,266 1.384 % $1,330 $1,330 $22 $1,352 Streets Maintenance 1,313,626 1.476 % $1,419 $1,419 $23 $1,442 Stormwater and Flood Control 944,270 1.061 % $1,020 $1,020 $17 $1,037 Traffic Signals & Lighting 553,073 0.621 % $597 $597 $10 $607 Fleet 1,011,969 1.137 % $1,093 $1,093 $18 $1,111 City Administration 1,115,952 1.254 % $1,205 $1,205 $1,205 Transportation/Plan Engineering 891,289 1.001 % $962 $962 $16 $978 Recreation Administration 759,597 0.854 % $820 $820 $13 $833 Recreation Facilities 234,614 0.264 % $253 $253 $4 $257 Youth Services 971,662 1.092 % $1,049 $1,049 $17 $1,066 Ranger Program 508,601 0.571 % $549 $549 $9 $558 Aquatics 579,746 0.651 % $626 $626 $10 $636 Police Administration 1,469,923 1.652 % $1,587 $1,587 $26 $1,613 Patrol 9,753,373 10.959 % $10,532 $10,532 $173 $10,705 Investigations 2,923,797 3.285 % $3,157 $3,157 $52 $3,209 Neighborhood Services 228,265 0.256 % $246 $246 $4 $250 Traffic Safety 862,135 0.969 % $931 $931 $15 $946 Fire Administration 1,258,603 1.414 % $1,359 $1,359 $22 $1,381 Emergency Response 11,494,300 12.915 % $12,412 $12,412 $204 $12,616 Hazard Prevention 735,525 0.826 % $794 $794 $13 $807 Training Services 82,496 0.093 % $89 $89 $1 $90 Page 656 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 133Schedule 10.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 38,314 0.043 % $41 $41 $1 $42 Disaster Assistance 38,550 0.043 % $42 $42 $1 $43 FD202 Downtown Bid Fund 249,074 0.280 % $269 $269 $4 $273 FD601 Water Fund 5,967,217 6.705 % $6,444 $6,444 $106 $6,550 FD611 Parking Fund 2,133,271 2.397 % $2,304 $2,304 $38 $2,342 FD602 Sewer Fund 6,945,877 7.805 % $7,501 $7,501 $123 $7,624 Golf Course 599,587 0.674 % $647 $647 $11 $658 FD705 Whale Rock Fund 960,111 1.079 % $1,037 $1,037 $17 $1,054 Information Services 1,105,991 1.243 % $1,194 $1,194 $1,194 FD208 Tourism Bid Fund 997,909 1.121 % $1,078 $1,078 $18 $1,096 FD621Transit Fund 691,854 0.777 % $747 $747 $12 $759 FD206 Law Enforcement Grant Fund 71,259 0.080 % $77 $77 $1 $78 Fire Apparatus Service 377,035 0.424 % $407 $407 $7 $414 Police Support Services 2,381,005 2.675 % $2,571 $2,571 $42 $2,613 Community Services 384,912 0.433 % $416 $416 $7 $423 FD711 Hazardous Mat Task Force Fund 102,220 0.115 % $110 $110 $2 $112 Human Relations 579,489 0.651 % $626 $626 $10 $636 CIP Project Engineering 2,269,244 2.550 % $2,450 $2,450 $40 $2,490 Community Services Group 315,986 0.355 % $341 $341 $341 Risk Management 1,598 0.002 % $2 $2 $2 Water Administration/Engineering 1,709 0.002 % $2 $2 $2 Solid Waste Recycling 119,370 0.134 % $129 $129 $2 $131 Finance Non Departmental 292,146 0.328 % $315 $315 $9 $324 Parking Admin 9,386 0.012 % $12 $12 $12 Total88,996,281 100.000 %$96,104 $96,104 $1,421 $97,525 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 657 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofParkingDetail page 134Schedule 10.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 10,880 24.931 % $11,777 $11,777 $202 $11,979 Network Services 5,440 12.466 % $5,889 $5,889 $5,889 City Administration 680 1.558 % $736 $736 $736 Building and Safety 18,480 42.346 % $20,004 $20,004 $344 $20,348 Recreation Administration 8,160 18.699 % $8,833 $8,833 $152 $8,985 Total43,640 100.000 %$47,239 $47,239 $698 $47,937 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheetPage 658 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 135Schedule 10.0062021TotalGeneral Support ServicesParkingCity Council$187 $187 City Administration$1,941 $1,205 $736 Community Services Group$341 $341 City Attorney$1,041 $1,041 City Clerk$613 $613 Finance $1,939 $1,939 Network Services$8,974 $3,085 $5,889 Information Services$1,194 $1,194 Human Resources$1,497 $1,497 Risk Management$2 $2 Wellness Program$10 $10 Public Works Administration$12,645 $666 $11,979 Facilities Maintenance$1,352 $1,352 Fleet$1,111 $1,111 CIP Project Engineering$2,490 $2,490 Transportation/Plan Engineering$978 $978 Insurance ISF Fund$3,690 $3,690 Cultural Activities$365 $365 Economic Development$646 $646 Natural Resource Protection$709 $709 Community Promotion$458 $458 Finance Non Departmental$324 $324 Community Development Admin$990 $990 Commissions & Committees$17 $17 Development Review$2,751 $2,751 Building and Safety$23,098 $2,750 $20,348 Human Relations$636 $636 Parks Maintenance$3,213 $3,213 Swim Center Maintenance$493 $493 Urban Forest Services$493 $493 Streets Maintenance$1,442 $1,442 Traffic Signals & Lighting$607 $607 Parking Admin$12 $12 Stormwater and Flood Control$1,037 $1,037 Water Administration/Engineering$2 $2 Solid Waste Recycling$131 $131 Recreation Administration$9,818 $833 $8,985 Recreation Facilities$257 $257 Youth Services$1,066 $1,066 Community Services$423 $423 Page 659 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 136Schedule 10.0062021TotalGeneral Support ServicesParkingRanger Program$558 $558 Aquatics$636 $636 Golf Course $658 $658 Police Administration$1,613 $1,613 Patrol$10,705 $10,705 Investigations$3,209 $3,209 Police Support Services$2,613 $2,613 Neighborhood Services$250 $250 Traffic Safety$946 $946 Fire Administration$1,381 $1,381 Emergency Response$12,616 $12,616 Hazard Prevention$807 $807 Training Services$90 $90 Fire Apparatus Service$414 $414 Fire Station$42 $42 Disaster Assistance$43 $43 FD202 Downtown Bid Fund$273 $273 FD206 Law Enforcement Grant Fund$78 $78 FD208 Tourism Bid Fund$1,096 $1,096 FD601 Water Fund$6,550 $6,550 FD602 Sewer Fund$7,624 $7,624 FD611 Parking Fund$2,342 $2,342 FD621Transit Fund$759 $759 FD705 Whale Rock Fund$1,054 $1,054 FD711 Hazardous Mat Task Force Fund $112 $112 Total$145,462 $97,525 $47,937 Page 660 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 11.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. Other GF Exp – These costs are associated with expenditures related other contract services. Costs are allocated based on the total expenditures for General Fund Departments. Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds. Page 661 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesCosts to be allocatedDetail page 138Schedule 11.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,363,656 $1,363,656 Allocated additions: 10000000 - Building Charge $2,922 $2,922 1011002 - City Council $6,449 $6,311 $12,760 1011001 - City Administration $15,761 $4,255 $20,016 1011501 - City Attorney $15,431 $2,073 $17,504 1011021 - City Clerk $9,885 $3,096 $12,981 1012000 - Finance $22,546 $4,414 $26,960 1011101 - Network Services $37,707 $3,421 $41,128 1011103 - Information Services $8,564 $1,115 $9,679 1012006 - Finance Support Services $1,473 $24 $1,497 1013001 - Human Resources$1,103 $1,103 1013003 - Wellness Program$149 $149 1015005 - Facilities Maintenance$12,687 $12,687 8020000 - Insurance ISF Fund$52,232 $52,232 Total allocated additions:$120,738 $90,880 $211,618 $211,618 Total to be allocated$1,484,394 $90,880 $1,575,274 Page 662 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 139Schedule 11.0032021TotalGeneral & AdminHuman ResourcesOther GF ExpTiution ReimbursementWages & BenefitsSALARIES & WAGES $746,829 $746,829 FRINGE BENEFITS $306,884 $306,884 Other Expense and CostSERVICES & SUPPLIES $17,434 $17,434 CONTRACT SERVICES $260,989 $210,705 $50,284 TUITION REIMBURSEMENT $31,520 $31,520 Departmental Expenditures$1,363,656 $1,281,852 $50,284 $31,520 Additions: 1stOther $120,738 $120,738 Functional Cost$1,484,394 $120,738 $1,281,852 $50,284 $31,520 Reallocate Admin($120,738) $113,495 $4,452 $2,791 Allocable Costs$1,484,394 $1,395,347 $54,736 $34,311 1st Allocation$1,484,394 $1,395,347 $54,736 $34,311 Additions: 2ndOther $90,880 $90,880 Functional Cost$90,880 $90,880 Reallocate Admin($90,880) $85,428 $3,351 $2,101 Allocable Costs$90,880 $85,428 $3,351 $2,101 2nd Allocation$90,880 $85,428 $3,351 $2,101 Total allocated$1,575,274 $1,480,775 $58,087 $36,412 Page 663 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 140Schedule 11.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.749 % $10,445 $10,445 $724 $11,169 Facilities Maintenance 500 1.248 % $17,408 $17,408 $1,207 $18,615 Streets Maintenance 1,100 2.745 % $38,298 $38,298 $2,654 $40,952 Stormwater and Flood Control 614 1.532 % $21,377 $21,377 $1,482 $22,859 Traffic Signals & Lighting 200 0.499 % $6,963 $6,963 $483 $7,446 Transportation/Plan Engineering 600 1.497 % $20,890 $20,890 $1,448 $22,338 Recreation Administration 400 0.998 % $13,927 $13,927 $965 $14,892 Recreation Facilities 100 0.250 % $3,482 $3,482 $241 $3,723 Youth Services 200 0.499 % $6,963 $6,963 $483 $7,446 Community Services 200 0.499 % $6,963 $6,963 $483 $7,446 Ranger Program 300 0.749 % $10,445 $10,445 $724 $11,169 Aquatics 100 0.250 % $3,482 $3,482 $241 $3,723 Golf Course 400 0.998 % $13,927 $13,927 $965 $14,892 Police Administration 650 1.622 % $22,631 $22,631 $1,569 $24,200 Patrol 4,300 10.729 % $149,712 $149,712 $10,376 $160,088 Investigations 1,700 4.242 % $59,188 $59,188 $4,102 $63,290 Police Support Services 1,900 4.741 % $66,152 $66,152 $4,585 $70,737 Neighborhood Services 100 0.250 % $3,482 $3,482 $241 $3,723 Traffic Safety 400 0.998 % $13,927 $13,927 $965 $14,892 Fire Administration 400 0.998 % $13,927 $13,927 $965 $14,892 Emergency Response 4,500 11.228 % $156,675 $156,675 $10,859 $167,534 Hazard Prevention 550 1.372 % $19,149 $19,149 $1,327 $20,476 FD601 Water Fund 3,209 8.007 % $111,727 $111,727 $7,744 $119,471 FD602 Sewer Fund 3,269 8.157 % $113,816 $113,816 $7,888 $121,704 FD621Transit Fund 300 0.749 % $10,445 $10,445 $724 $11,169 FD705 Whale Rock Fund 400 0.998 % $13,927 $13,927 $965 $14,892 City Administration 400 0.998 % $13,927 $13,927 $13,927 Economic Development 100 0.250 % $3,482 $3,482 $241 $3,723 Natural Resource Protection 300 0.749 % $10,445 $10,445 $724 $11,169 Community Promotion 25 0.062 % $870 $870 $60 $930 City Attorney 300 0.749 % $10,445 $10,445 $10,445 City Clerk 400 0.998 % $13,927 $13,927 $13,927 Finance 1,300 3.244 % $45,262 $45,262 $45,262 Network Services 750 1.871 % $26,112 $26,112 $26,112 Information Services 825 2.059 % $28,724 $28,724 $28,724 Community Development Admin 500 1.248 % $17,408 $17,408 $1,207 $18,615 Building and Safety 1,150 2.869 % $40,039 $40,039 $2,775 $42,814 Public Works Administration 600 1.497 % $20,890 $20,890 $1,448 $22,338 Parks Maintenance 1,200 2.994 % $41,780 $41,780 $2,896 $44,676 Swim Center Maintenance 100 0.250 % $3,482 $3,482 $241 $3,723 Fire Apparatus Service 200 0.499 % $6,963 $6,963 $483 $7,446 Page 664 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 141Schedule 11.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFleet 450 1.123 % $15,667 $15,667 $1,086 $16,753 FD611 Parking Fund 900 2.246 % $31,335 $31,335 $2,172 $33,507 CIP Project Engineering 1,500 3.743 % $52,225 $52,225 $3,620 $55,845 Development Review 1,300 3.244 % $45,262 $45,262 $3,137 $48,399 City Council 500 1.248 % $17,408 $17,408 $17,408 Tourism and Bid Promotion 175 0.437 % $6,093 $6,093 $422 $6,515 Community Services Group 200 0.499 % $6,963 $6,963 $6,963 Housing Policy/Homelessness 100 0.250 % $3,482 $3,482 $241 $3,723 Solid Waste Recycling 110 0.269 % $3,828 $3,828 $265 $4,093 Total40,077 100.000 %$1,395,347 $1,395,347 $85,428 $1,480,775 (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:Page 665 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofOther GF ExpDetail page 142Schedule 11.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $140 $140 $140 Cultural Activities 332,351 0.491 % $269 $269 $19 $288 Economic Development 588,878 0.870 % $476 $476 $34 $510 Natural Resource Protection 646,613 0.956 % $523 $523 $38 $561 Community Promotion 417,721 0.617 % $338 $338 $24 $362 City Attorney 964,100 1.425 % $780 $780 $780 City Clerk 567,513 0.839 % $459 $459 $459 Finance 1,795,348 2.654 % $1,453 $1,453 $1,453 Network Services 2,856,721 4.223 % $2,311 $2,311 $2,311 Information Services 1,105,991 1.635 % $895 $895 $895 Finance Support Services 133,712 0.198 % $108 $108 $108 Human Resources 1,363,656 2.016 % $1,103 $1,103 $1,103 Wellness Program 9,226 0.014 % $7 $7 $1 $8 Community Development Admin 901,725 1.333 % $730 $730 $53 $783 Commissions & Committees 15,291 0.023 % $12 $12 $1 $13 Development Review 2,507,040 3.706 % $2,028 $2,028 $147 $2,175 Building and Safety 2,506,262 3.705 % $2,028 $2,028 $147 $2,175 Public Works Administration 606,828 0.897 % $491 $491 $36 $527 Parks Maintenance 2,926,873 4.327 % $2,368 $2,368 $171 $2,539 Swim Center Maintenance 449,101 0.664 % $363 $363 $26 $389 Urban Forest Services 449,130 0.664 % $363 $363 $26 $389 Facilities Maintenance 1,231,266 1.820 % $996 $996 $72 $1,068 Streets Maintenance 1,313,626 1.942 % $1,063 $1,063 $77 $1,140 Stormwater and Flood Control 944,270 1.396 % $764 $764 $55 $819 Traffic Signals & Lighting 553,073 0.818 % $447 $447 $32 $479 Fleet 1,011,969 1.496 % $819 $819 $59 $878 City Administration 1,115,952 1.650 % $903 $903 $903 Transportation/Plan Engineering 891,289 1.318 % $721 $721 $52 $773 Recreation Administration 759,597 1.123 % $615 $615 $44 $659 Recreation Facilities 234,614 0.347 % $190 $190 $14 $204 Youth Services 971,662 1.436 % $786 $786 $57 $843 Community Services 384,912 0.569 % $311 $311 $23 $334 Ranger Program 508,601 0.752 % $412 $412 $30 $442 Aquatics 579,746 0.857 % $469 $469 $34 $503 Golf Course 599,587 0.886 % $485 $485 $35 $520 Police Administration 1,469,923 2.173 % $1,189 $1,189 $86 $1,275 Patrol 9,753,373 14.417 % $7,892 $7,892 $571 $8,463 Investigations 2,923,797 4.322 % $2,366 $2,366 $171 $2,537 Police Support Services 2,381,005 3.520 % $1,926 $1,926 $139 $2,065 Neighborhood Services 228,265 0.337 % $185 $185 $13 $198 Traffic Safety 862,135 1.274 % $698 $698 $50 $748 Page 666 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofOther GF ExpDetail page 143Schedule 11.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $1,018 $1,018 $74 $1,092 Emergency Response 11,494,300 16.991 % $9,300 $9,300 $673 $9,973 Hazard Prevention 735,525 1.087 % $595 $595 $43 $638 Training Services 82,496 0.122 % $67 $67 $5 $72 Fire Station 38,314 0.057 % $31 $31 $2 $33 Disaster Assistance 38,550 0.057 % $31 $31 $2 $33 Fire Apparatus Service 377,035 0.557 % $305 $305 $22 $327 Finance Non Departmental 292,146 0.432 % $236 $236 $17 $253 Human Relations 579,489 0.857 % $469 $469 $34 $503 CIP Project Engineering 2,269,244 3.354 % $1,836 $1,836 $133 $1,969 Community Services Group 315,986 0.467 % $256 $256 $256 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $97 $97 $7 $104 Parking Admin 9,386 0.012 % $11 $11 $2 $13 Total67,649,766 100.000 %$54,736 $54,736 $3,351 $58,087 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 667 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofTiution ReimbursementDetail page 144Schedule 11.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFinance 1,500 4.759 % $1,633 $1,633 $1,633 Public Works Administration 1,500 4.759 % $1,633 $1,633 $105 $1,738 Police Administration 8,993 28.530 % $9,789 $9,789 $629 $10,418 Fire Administration 8,858 28.102 % $9,642 $9,642 $620 $10,262 FD208 Tourism Bid Fund 1,500 4.759 % $1,633 $1,633 $105 $1,738 FD621Transit Fund 1,500 4.759 % $1,633 $1,633 $105 $1,738 FD602 Sewer Fund 3,170 10.057 % $3,451 $3,451 $222 $3,673 FD601 Water Fund 3,000 9.517 % $3,266 $3,266 $210 $3,476 All Other 1,500 4.758 % $1,631 $1,631 $105 $1,736 Total31,521 100.000 %$34,311 $34,311 $2,101 $36,412 (A) Alloc basis:Tuition Exp by General Fund Department/DivisionSource:Page 668 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 145Schedule 11.0072021TotalHuman ResourcesOther GF ExpTiution ReimbursementCity Council$17,548 $17,408 $140 City Administration $14,830 $13,927 $903 Community Services Group $7,219 $6,963 $256 City Attorney$11,225 $10,445 $780 City Clerk$14,386 $13,927 $459 Finance $48,348 $45,262 $1,453 $1,633 Network Services $28,423 $26,112 $2,311 Information Services $29,619 $28,724 $895 Finance Support Services $108 $108 Human Resources $1,103 $1,103 Risk Management$1 $1 Wellness Program$8 $8 Public Works Administration $24,603 $22,338 $527 $1,738 Facilities Maintenance $19,683 $18,615 $1,068 Fleet$17,631 $16,753 $878 CIP Project Engineering $57,814 $55,845 $1,969 Transportation/Plan Engineering $23,111 $22,338 $773 Cultural Activities $288 $288 Economic Development $4,233 $3,723 $510 Natural Resource Protection $11,730 $11,169 $561 Tourism and Bid Promotion $6,515 $6,515 Community Promotion $1,292 $930 $362 Finance Non Departmental $253 $253 Community Development Admin $19,398 $18,615 $783 Commissions & Committees $13 $13 Development Review $50,574 $48,399 $2,175 Building and Safety $44,989 $42,814 $2,175 Human Relations $503 $503 Housing Policy/Homelessness $3,723 $3,723 Parks Maintenance $47,215 $44,676 $2,539 Swim Center Maintenance $4,112 $3,723 $389 Urban Forest Services $11,558 $11,169 $389 Streets Maintenance $42,092 $40,952 $1,140 Traffic Signals & Lighting $7,925 $7,446 $479 Parking Admin$13 $13 Stormwater and Flood Control $23,678 $22,859 $819 Water Administration/Engineering $1 $1 Solid Waste Recycling $4,197 $4,093 $104 Recreation Administration $15,551 $14,892 $659 Recreation Facilities $3,927 $3,723 $204 Page 669 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 146Schedule 11.0072021TotalHuman ResourcesOther GF ExpTiution ReimbursementYouth Services $8,289 $7,446 $843 Community Services $7,780 $7,446 $334 Ranger Program $11,611 $11,169 $442 Aquatics$4,226 $3,723 $503 Golf Course $15,412 $14,892 $520 Police Administration $35,893 $24,200 $1,275 $10,418 Patrol$168,551 $160,088 $8,463 Investigations $65,827 $63,290 $2,537 Police Support Services $72,802 $70,737 $2,065 Neighborhood Services $3,921 $3,723 $198 Traffic Safety$15,640 $14,892 $748 Fire Administration $26,246 $14,892 $1,092 $10,262 Emergency Response $177,507 $167,534 $9,973 Hazard Prevention $21,114 $20,476 $638 Training Services$72 $72 Fire Apparatus Service $7,773 $7,446 $327 Fire Station$33 $33 Disaster Assistance $33 $33 FD208 Tourism Bid Fund $1,738 $1,738 FD601 Water Fund $122,947 $119,471 $3,476 FD602 Sewer Fund $125,377 $121,704 $3,673 FD611 Parking Fund $33,507 $33,507 FD621Transit Fund $12,907 $11,169 $1,738 FD705 Whale Rock Fund $14,892 $14,892 All Other$1,736 $1,736 Total$1,575,274 $1,480,775 $58,087 $36,412 Page 670 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 12.01 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. Page 671 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementCosts to be allocatedDetail page 148Schedule 12.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,598 $1,598 Allocated additions: 1011001 - City Administration $18 $5 $23 1011501 - City Attorney $18 $2 $20 1012000 - Finance $197 $26 $223 1011101 - Network Services $4 $1 $5 1012006 - Finance Support Services $2 $2 1013001 - Human Resources $1 $1 8020000 - Insurance ISF Fund$5 $5 Total allocated additions:$240 $39 $279 $279 Total to be allocated$1,838 $39 $1,877 Page 672 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 149Schedule 12.0032021TotalGeneral & AdminRisk ManagementOther Expense and CostSALARIES & WAGESFRINGE BENEFITS$1,448 $1,448 Other Expense and CostSERVICES & SUPPLIES$150 $150 Departmental Expenditures$1,598 $1,598 Additions: 1stOther$240 $240 Functional Cost$1,838 $240 $1,598 Reallocate Admin($240) $240 Allocable Costs$1,838 $1,838 1st Allocation$1,838 $1,838 Additions: 2ndOther$39 $39 Functional Cost$39 $39 Reallocate Admin($39) $39 Allocable Costs$39 $39 2nd Allocation$39 $39 Total allocated$1,877 $1,877 Page 673 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 150Schedule 12.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInsurance ISF Fund 100 100.000 % $1,838 $1,838 $39 $1,877 Total100 100.000 %$1,838 $1,838 $39 $1,877 (A) Alloc basis:Direct Allocation to the Insurance ISF Fund 802Source:Page 674 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 151Schedule 12.0052021TotalRisk ManagementInsurance ISF Fund$1,877 $1,877 Total$1,877 $1,877 Page 675 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 13.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time/temporary equivalent units (FTE) by fund/department/division. Page 676 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramCosts to be allocatedDetail page 153Schedule 13.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $9,226 $9,226 Allocated additions: 1011001 - City Administration $106 $29 $135 1011501 - City Attorney $105 $14 $119 1012000 - Finance $451 $69 $520 1011101 - Network Services $176 $8 $184 1012006 - Finance Support Services $10 $10 1013001 - Human Resources $7 $1 $8 1015005 - Facilities Maintenance$56,085 $56,085 8020000 - Insurance ISF Fund$26 $26 Total allocated additions:$855 $56,232 $57,087 $57,087 Total to be allocated$10,081 $56,232 $66,313 Page 677 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 154Schedule 13.0032021TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$9,226 $9,226 Departmental Expenditures$9,226 $9,226 Additions: 1stOther$855 $855 Functional Cost$10,081 $855 $9,226 Reallocate Admin($855) $855 Allocable Costs$10,081 $10,081 1st Allocation$10,081 $10,081 Additions: 2ndOther$56,232 $56,232 Functional Cost$56,232 $56,232 Reallocate Admin($56,232) $56,232 Allocable Costs$56,232 $56,232 2nd Allocation$56,232 $56,232 Total allocated$66,313 $66,313 Page 678 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 155Schedule 13.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $74 $74 $477 $551 Facilities Maintenance 500 1.229 % $124 $124 $794 $918 Streets Maintenance 1,100 2.704 % $273 $273 $1,747 $2,020 Stormwater and Flood Control 614 1.509 % $152 $152 $975 $1,127 Traffic Signals & Lighting 200 0.492 % $50 $50 $318 $368 Transportation/Plan Engineering 600 1.475 % $149 $149 $953 $1,102 Recreation Administration 400 0.983 % $99 $99 $635 $734 Recreation Facilities 100 0.246 % $25 $25 $159 $184 Youth Services 200 0.492 % $50 $50 $318 $368 Community Services 200 0.492 % $50 $50 $318 $368 Ranger Program 300 0.738 % $74 $74 $477 $551 Aquatics 100 0.246 % $25 $25 $159 $184 Golf Course 400 0.983 % $99 $99 $635 $734 Police Administration 650 1.598 % $161 $161 $1,032 $1,193 Patrol 4,300 10.571 % $1,066 $1,066 $6,830 $7,896 Investigations 1,700 4.179 % $421 $421 $2,700 $3,121 Police Support Services 1,900 4.671 % $471 $471 $3,018 $3,489 Neighborhood Services 100 0.246 % $25 $25 $159 $184 Traffic Safety 400 0.983 % $99 $99 $635 $734 Fire Administration 400 0.983 % $99 $99 $635 $734 Emergency Response 4,500 11.063 % $1,115 $1,115 $7,148 $8,263 Hazard Prevention 550 1.352 % $136 $136 $874 $1,010 FD601 Water Fund 3,209 7.889 % $795 $795 $5,097 $5,892 FD602 Sewer Fund 3,269 8.036 % $810 $810 $5,192 $6,002 FD621Transit Fund 300 0.738 % $74 $74 $477 $551 FD705 Whale Rock Fund 400 0.983 % $99 $99 $635 $734 City Administration 400 0.983 % $99 $99 $99 Economic Development 100 0.246 % $25 $25 $159 $184 Natural Resource Protection 300 0.738 % $74 $74 $477 $551 Community Promotion 25 0.061 % $6 $6 $40 $46 City Attorney 300 0.738 % $74 $74 $74 City Clerk 400 0.983 % $99 $99 $99 Finance 1,300 3.196 % $322 $322 $322 Network Services 750 1.844 % $186 $186 $186 Information Services 825 2.028 % $204 $204 $204 Human Resources 600 1.475 % $149 $149 $149 Community Development Admin 500 1.229 % $124 $124 $794 $918 Building and Safety 1,150 2.827 % $285 $285 $1,827 $2,112 Public Works Administration 600 1.475 % $149 $149 $953 $1,102 Parks Maintenance 1,200 2.950 % $297 $297 $1,906 $2,203 Swim Center Maintenance 100 0.246 % $25 $25 $159 $184 Page 679 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 156Schedule 13.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $50 $50 $318 $368 Fleet 450 1.106 % $112 $112 $715 $827 FD611 Parking Fund 900 2.213 % $223 $223 $1,430 $1,653 CIP Project Engineering 1,500 3.688 % $372 $372 $2,383 $2,755 Development Review 1,300 3.196 % $322 $322 $2,065 $2,387 City Council 500 1.229 % $124 $124 $124 Tourism and Bid Promotion 175 0.430 % $43 $43 $278 $321 Community Services Group 200 0.492 % $50 $50 $50 Housing Policy/Homelessness 100 0.246 % $25 $25 $159 $184 Solid Waste Recycling 110 0.270 % $27 $27 $172 $199 Total40,677 100.000 %$10,081 $10,081 $56,232 $66,313 (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 Page 680 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 157Schedule 13.0052021TotalWellness ProgramCity Council$124 $124 City Administration$99 $99 Community Services Group$50 $50 City Attorney$74 $74 City Clerk$99 $99 Finance $322 $322 Network Services$186 $186 Information Services$204 $204 Human Resources$149 $149 Public Works Administration$1,102 $1,102 Facilities Maintenance$918 $918 Fleet$827 $827 CIP Project Engineering$2,755 $2,755 Transportation/Plan Engineering$1,102 $1,102 Economic Development$184 $184 Natural Resource Protection$551 $551 Tourism and Bid Promotion$321 $321 Community Promotion$46 $46 Community Development Admin$918 $918 Development Review$2,387 $2,387 Building and Safety$2,112 $2,112 Housing Policy/Homelessness$184 $184 Parks Maintenance$2,203 $2,203 Swim Center Maintenance$184 $184 Urban Forest Services$551 $551 Streets Maintenance$2,020 $2,020 Traffic Signals & Lighting$368 $368 Stormwater and Flood Control$1,127 $1,127 Solid Waste Recycling$199 $199 Recreation Administration$734 $734 Recreation Facilities$184 $184 Youth Services$368 $368 Community Services$368 $368 Ranger Program$551 $551 Aquatics$184 $184 Golf Course $734 $734 Police Administration$1,193 $1,193 Patrol$7,896 $7,896 Investigations$3,121 $3,121 Police Support Services$3,489 $3,489 Neighborhood Services$184 $184 Page 681 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 158Schedule 13.0052021TotalWellness ProgramTraffic Safety$734 $734 Fire Administration$734 $734 Emergency Response$8,263 $8,263 Hazard Prevention$1,010 $1,010 Fire Apparatus Service$368 $368 FD601 Water Fund$5,892 $5,892 FD602 Sewer Fund$6,002 $6,002 FD611 Parking Fund$1,653 $1,653 FD621Transit Fund$551 $551 FD705 Whale Rock Fund$734 $734 Total$66,313 $66,313 Page 682 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 14.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology. 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). Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds. Page 683 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 160Schedule 14.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $606,828 $606,828 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011002 - City Council $24,364 $23,843 $48,207 1011001 - City Administration $7,014 $1,894 $8,908 1011009 - Community Services Group $45,663 $6,447 $52,110 1011501 - City Attorney $6,867 $923 $7,790 1011021 - City Clerk $31,813 $10,606 $42,419 1012000 - Finance $11,885 $2,093 $13,978 1011101 - Network Services $58,860 $5,274 $64,134 1011103 - Information Services $33,931 $4,709 $38,640 1012006 - Finance Support Services $12,432 $213 $12,645 1013001 - Human Resources $23,014 $1,589 $24,603 1013003 - Wellness Program $149 $953 $1,102 1015005 - Facilities Maintenance$31,879 $31,879 8020000 - Insurance ISF Fund$50,095 $50,095 Total allocated additions:$275,836 $140,518 $416,354 $416,354 Total to be allocated$882,664 $140,518 $1,023,182 Page 684 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 161Schedule 14.0032021TotalGeneral & AdminDeputy Director/City EngineerDirectorUtilitiesWages & BenefitsSALARIES & WAGES $335,591 $50,473 $226,591 $45,003 $13,524 FRINGE BENEFITS $198,942 $29,921 $134,326 $26,678 $8,017 Other Expense and CostSERVICES & SUPPLIES $72,295 $10,873 $48,814 $9,695 $2,913 Departmental Expenditures$606,828 $91,267 $409,731 $81,376 $24,454 Additions: 1stOther $275,836 $275,836 Functional Cost$882,664 $367,103 $409,731 $81,376 $24,454 Reallocate Admin($367,103) $291,747 $57,943 $17,413 Allocable Costs$882,664 $701,478 $139,319 $41,867 1st Allocation$882,664 $701,478 $139,319 $41,867 Additions: 2ndOther $140,518 $140,518 Functional Cost$140,518 $140,518 Reallocate Admin($140,518) $111,674 $22,179 $6,665 Allocable Costs$140,518 $111,674 $22,179 $6,665 2nd Allocation$140,518 $111,674 $22,179 $6,665 Total allocated$1,023,182 $813,152 $161,498 $48,532 Page 685 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 162Schedule 14.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 563 8.338 % $58,491 $58,491 $9,312 $67,803 Urban Forest Services 398 5.895 % $41,349 $41,349 $6,583 $47,932 CIP Project Engineering 398 5.895 % $41,349 $41,349 $6,583 $47,932 Fleet 453 6.709 % $47,063 $47,063 $7,492 $54,555 Swim Center Maintenance 398 5.895 % $41,349 $41,349 $6,583 $47,932 Facilities Maintenance 563 8.338 % $58,491 $58,491 $9,312 $67,803 Traffic Signals & Lighting 398 5.895 % $41,349 $41,349 $6,583 $47,932 Streets Maintenance 563 8.338 % $58,491 $58,491 $9,312 $67,803 FD611 Parking Fund 1,435 21.253 % $149,085 $149,085 $23,734 $172,819 Stormwater and Flood Control 398 5.895 % $41,349 $41,349 $6,583 $47,932 Transportation/Plan Engineering 398 5.895 % $41,349 $41,349 $6,583 $47,932 FD621Transit Fund 787 11.654 % $81,763 $81,763 $13,014 $94,777 Total6,752 100.000 %$701,478 $701,478 $111,674 $813,152 (A) Alloc basis:Hours Supervised by Department/DivisionSource:Page 686 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 163Schedule 14.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 3.864 % $5,383 $5,383 $857 $6,240 Facilities Maintenance 500 6.440 % $8,972 $8,972 $1,428 $10,400 Streets Maintenance 1,100 14.168 % $19,739 $19,739 $3,142 $22,881 Stormwater and Flood Control 614 7.908 % $11,018 $11,018 $1,754 $12,772 Traffic Signals & Lighting 200 2.576 % $3,589 $3,589 $571 $4,160 Transportation/Plan Engineering 600 7.728 % $10,767 $10,767 $1,714 $12,481 FD621Transit Fund 300 3.864 % $5,383 $5,383 $857 $6,240 Parks Maintenance 1,200 15.456 % $21,533 $21,533 $3,428 $24,961 Swim Center Maintenance 100 1.288 % $1,794 $1,794 $286 $2,080 Fleet 450 5.796 % $8,075 $8,075 $1,285 $9,360 FD611 Parking Fund 900 11.592 % $16,150 $16,150 $2,571 $18,721 CIP Project Engineering 1,500 19.320 % $26,916 $26,916 $4,286 $31,202 Total7,764 100.000 %$139,319 $139,319 $22,179 $161,498 (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 SummariesPage 687 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 164Schedule 14.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $20,934 $20,934 $3,333 $24,267 FD602 Sewer Fund 50 50.000 % $20,933 $20,933 $3,332 $24,265 Total100 100.000 %$41,867 $41,867 $6,665 $48,532 (A) Alloc basis:Analysis of Time WorkedSource:Page 688 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 165Schedule 14.0072021TotalDeputy Director/City EngineerDirectorUtilitiesFacilities Maintenance $78,203 $67,803 $10,400 Fleet$63,915 $54,555 $9,360 CIP Project Engineering $79,134 $47,932 $31,202 Transportation/Plan Engineering $60,413 $47,932 $12,481 Parks Maintenance $92,764 $67,803 $24,961 Swim Center Maintenance $50,012 $47,932 $2,080 Urban Forest Services $54,172 $47,932 $6,240 Streets Maintenance $90,684 $67,803 $22,881 Traffic Signals & Lighting $52,092 $47,932 $4,160 Stormwater and Flood Control $60,704 $47,932 $12,772 FD601 Water Fund $24,267 $24,267 FD602 Sewer Fund $24,265 $24,265 FD611 Parking Fund $191,540 $172,819 $18,721 FD621Transit Fund $101,017 $94,777 $6,240 Total$1,023,182 $813,152 $161,498 $48,532 Page 689 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 15.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE The Facilities Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard buildings, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: 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. Page 690 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 15.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE CONTINUED Janitorial Other – These costs are associated with janitorial contract services for other City buildings. Costs are allocated based on square footage occupied for janitorial services in other buildings by Department/Division. Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 611, Parking. Utilities Fund Facility Maintenance – These costs are related to time spent on the maintenance of the Utility structures. Costs are allocated directly to Water and Sewer, Funds 601 and 602. Transit Facility Maintenance – These costs are related to time spent on the maintenance of the Transit facilities. Costs are allocated directly to Transit, Fund 621. Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division. Page 691 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 167Schedule 15.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,231,266 $1,231,266 Deductions: GENERAL GOV ($70,032) Total deductions:($70,032)($70,032) Allocated additions: 10000000 - Building Charge $4,300 $4,300 1011001 - City Administration $14,231 $3,842 $18,073 1011501 - City Attorney $13,933 $1,872 $15,805 1011021 - City Clerk $1,659 $326 $1,985 1012000 - Finance $30,992 $5,408 $36,400 1011101 - Network Services $31,863 $2,713 $34,576 1011103 - Information Services $7,137 $929 $8,066 1012006 - Finance Support Services $1,330 $22 $1,352 1013001 - Human Resources $18,404 $1,279 $19,683 1013003 - Wellness Program $124 $794 $918 1015001 - Public Works Administration $67,463 $10,740 $78,203 1015008 - Fleet$15,379 $15,379 8020000 - Insurance ISF Fund$43,795 $43,795 Total allocated additions:$191,436 $87,099 $278,535 $278,535 Total to be allocated$1,352,670 $87,099 $1,439,769 Page 692 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 168Schedule 15.0032021TotalGeneral & AdminUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceWages & BenefitsSALARIES & WAGES $420,656 $122,663 $17,331 FRINGE BENEFITS $207,807 $60,597 $8,562 Other Expense and CostCONTRACT SERVICES $162,081 $38,963 $25,796 $14,287 $83,035 UTILITIES $253,868 $42,431 $15,072 $63,264 $133,101 SOLID WASTE $26,004 SERVICES & SUPPLIES $90,818 GENERAL GOV $70,032 $70,032 Departmental Expenditures$1,231,266 $253,292 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Cost AdjustmentsDeductions ($70,032) ($70,032)Additions: 1stOther $191,436 $191,436 Functional Cost$1,352,670 $374,696 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Reallocate Admin ($374,696) $31,185 $5,775 $9,883 $24,239 $5,474 $50,996 $31,814 $9,921 Allocable Costs$1,352,670 $112,579 $20,847 $35,679 $87,503 $19,761 $184,097 $114,849 $35,814 1st Allocation$1,352,670 $112,579 $20,847 $35,679 $87,503 $19,761 $184,097 $114,849 $35,814 Additions: 2ndOther $87,099 $87,099 Functional Cost$87,099 $87,099 Reallocate Admin ($87,099) $7,249 $1,342 $2,297 $5,634 $1,272 $11,854 $7,395 $2,306 Allocable Costs$87,099 $7,249 $1,342 $2,297 $5,634 $1,272 $11,854 $7,395 $2,306 2nd Allocation$87,099 $7,249 $1,342 $2,297 $5,634 $1,272 $11,854 $7,395 $2,306 Total allocated$1,439,769 $119,828 $22,189 $37,976 $93,137 $21,033 $195,951 $122,244 $38,120 Page 693 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 169Schedule 15.0032021Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceWages & BenefitsSALARIES & WAGES $16,069 $1,767 $262,826 FRINGE BENEFITS $7,938 $873 $129,837 Other Expense and CostCONTRACT SERVICESUTILITIESSOLID WASTE $26,004 SERVICES & SUPPLIES $90,818 GENERAL GOVDepartmental Expenditures$24,007 $2,640 $509,485 Cost AdjustmentsDeductionsAdditions: 1stOtherFunctional Cost$24,007 $2,640 $509,485 Reallocate Admin $9,198 $1,011 $195,200 Allocable Costs$33,205 $3,651 $704,685 1st Allocation$33,205 $3,651 $704,685 Additions: 2ndOtherFunctional CostReallocate Admin $2,138 $235 $45,377 Allocable Costs$2,138 $235 $45,377 2nd Allocation$2,138 $235 $45,377 Total allocated$35,343 $3,886 $750,062 Page 694 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities/Janitorial - City HallDetail page 170Schedule 15.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $8,410 $8,410 $8,410 City Council 2,502 19.925 % $22,432 $22,432 $22,432 Cultural Activities 110 0.876 % $986 $986 $1,246 $2,232 Economic Development 100 0.796 % $897 $897 $1,133 $2,030 Natural Resource Protection 214 1.704 % $1,919 $1,919 $2,424 $4,343 City Attorney 550 4.380 % $4,931 $4,931 $4,931 City Clerk 906 7.215 % $8,123 $8,123 $8,123 Finance 3,537 28.168 % $31,711 $31,711 $31,711 Network Services 2,484 19.782 % $22,270 $22,270 $22,270 Human Resources 1,000 7.964 % $8,965 $8,965 $8,965 Insurance ISF Fund 135 1.075 % $1,210 $1,210 $1,529 $2,739 FD208 Tourism Bid Fund 81 0.645 % $725 $725 $917 $1,642 Total12,557 100.000 %$112,579 $112,579 $7,249 $119,828 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 695 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - 919 Palm StreetDetail page 171Schedule 15.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInformation Services 1,119 6.431 % $1,341 $1,341 $1,341 Development Review 820 4.713 % $983 $983 $94 $1,077 Long Range Planning 820 4.713 % $983 $983 $94 $1,077 Building and Safety 2,280 13.104 % $2,732 $2,732 $262 $2,994 Public Works Administration 4,620 26.553 % $5,536 $5,536 $5,536 CIP Project Engineering 3,920 22.530 % $4,697 $4,697 $451 $5,148 Transportation/Plan Engineering 100 0.575 % $120 $120 $12 $132 Community Development Admin 3,600 20.691 % $4,313 $4,313 $414 $4,727 FD621Transit Fund 120 0.690 % $142 $142 $15 $157 Total17,399 100.000 %$20,847 $20,847 $1,342 $22,189 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 696 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 172Schedule 15.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $7,130 $7,130 $674 $7,804 Development Review 1,436 7.971 % $2,844 $2,844 $269 $3,113 Long Range Planning 820 4.552 % $1,624 $1,624 $153 $1,777 Building and Safety 2,280 12.656 % $4,516 $4,516 $427 $4,943 Public Works Administration 4,620 25.645 % $9,150 $9,150 $9,150 Transportation/Plan Engineering 100 0.555 % $198 $198 $19 $217 Information Services 1,119 6.211 % $2,216 $2,216 $2,216 FD621Transit Fund 120 0.666 % $238 $238 $22 $260 CIP Project Engineering 3,920 21.761 % $7,763 $7,763 $733 $8,496 Total18,015 100.000 %$35,679 $35,679 $2,297 $37,976 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 697 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - Corp YardDetail page 173Schedule 15.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 3,680 12.066 % $10,558 $10,558 $680 $11,238 Urban Forest Services 620 2.033 % $1,779 $1,779 $115 $1,894 Streets Maintenance 6,850 22.459 % $19,652 $19,652 $1,265 $20,917 Fleet 10,400 34.098 % $29,837 $29,837 $1,921 $31,758 FD601 Water Fund 4,475 14.672 % $12,839 $12,839 $827 $13,666 FD602 Sewer Fund 4,475 14.672 % $12,838 $12,838 $826 $13,664 Total30,500 100.000 %$87,503 $87,503 $5,634 $93,137 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 698 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 174Schedule 15.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $5,505 $5,505 $354 $5,859 Urban Forest Services 120 4.286 % $847 $847 $55 $902 Streets Maintenance 900 32.143 % $6,352 $6,352 $409 $6,761 Fleet 100 3.571 % $706 $706 $45 $751 FD601 Water Fund 450 16.071 % $3,176 $3,176 $204 $3,380 FD602 Sewer Fund 450 16.072 % $3,175 $3,175 $205 $3,380 Total2,800 100.000 %$19,761 $19,761 $1,272 $21,033 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 699 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - OtherDetail page 175Schedule 15.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 1,800 3.902 % $7,183 $7,183 $7,183 Recreation Administration 700 1.517 % $2,793 $2,793 $187 $2,980 Recreation Facilities 40,882 88.620 % $163,146 $163,146 $10,931 $174,077 Youth Services 700 1.517 % $2,793 $2,793 $187 $2,980 Community Services 700 1.517 % $2,793 $2,793 $187 $2,980 Ranger Program 700 1.517 % $2,793 $2,793 $187 $2,980 Traffic Signals & Lighting 650 1.410 % $2,596 $2,596 $175 $2,771 Total46,132 100.000 %$184,097 $184,097 $11,854 $195,951 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 700 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 176Schedule 15.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 3,187 36.746 % $42,203 $42,203 $42,203 Recreation Administration 5,486 63.254 % $72,646 $72,646 $7,395 $80,041 Total8,673 100.000 %$114,849 $114,849 $7,395 $122,244 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 701 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 177Schedule 15.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1 100.000 % $35,814 $35,814 $2,306 $38,120 Total1 100.000 %$35,814 $35,814 $2,306 $38,120 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source:Salary & Wage Analysis WorksheetPage 702 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtility Fund Facilities MaintenanceDetail page 178Schedule 15.0122021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $16,603 $16,603 $1,069 $17,672 FD602 Sewer Fund 50 50.000 % $16,602 $16,602 $1,069 $17,671 Total100 100.000 %$33,205 $33,205 $2,138 $35,343 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource:Salary & Wage Analysis WorksheetPage 703 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofTransit Facilities MaintenanceDetail page 179Schedule 15.0132021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $3,651 $3,651 $235 $3,886 Total100 100.000 %$3,651 $3,651 $235 $3,886 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Salary & Wage Analysis WorksheetPage 704 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 180Schedule 15.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.321 % $9,311 $9,311 $9,311 Cultural Activities 110 0.058 % $409 $409 $29 $438 Economic Development 100 0.053 % $372 $372 $27 $399 Natural Resource Protection 214 0.113 % $796 $796 $57 $853 City Attorney 550 0.290 % $2,047 $2,047 $2,047 City Clerk 906 0.478 % $3,372 $3,372 $3,372 Finance 3,537 1.868 % $13,163 $13,163 $13,163 Network Services 2,484 1.312 % $9,244 $9,244 $9,244 Human Resources 1,000 0.528 % $3,722 $3,722 $3,722 Insurance ISF Fund 135 0.071 % $502 $502 $36 $538 Long Range Planning 820 0.433 % $3,052 $3,052 $219 $3,271 Building and Safety 2,280 1.204 % $8,485 $8,485 $609 $9,094 Public Works Administration 4,620 2.440 % $17,193 $17,193 $17,193 Fleet 10,400 5.492 % $38,704 $38,704 $2,778 $41,482 City Administration 938 0.495 % $3,491 $3,491 $3,491 Transportation/Plan Engineering 100 0.053 % $372 $372 $27 $399 Recreation Administration 700 0.370 % $2,605 $2,605 $187 $2,792 Police Administration 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Fire Administration 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 FD601 Water Fund 6,380 3.369 % $23,743 $23,743 $1,704 $25,447 FD611 Parking Fund 7,025 3.710 % $26,144 $26,144 $1,876 $28,020 FD602 Sewer Fund 6,380 3.369 % $23,743 $23,743 $1,704 $25,447 FD621Transit Fund 120 0.063 % $447 $447 $32 $479 Wellness Program 1,800 0.951 % $6,699 $6,699 $6,699 Community Development Admin 3,600 1.901 % $13,397 $13,397 $961 $14,358 Development Review 1,436 0.758 % $5,344 $5,344 $384 $5,728 Parks Maintenance 3,680 1.943 % $13,695 $13,695 $983 $14,678 Urban Forest Services 620 0.327 % $2,307 $2,307 $166 $2,473 Streets Maintenance 6,850 3.618 % $25,492 $25,492 $1,830 $27,322 Traffic Signals & Lighting 650 0.343 % $2,419 $2,419 $174 $2,593 Youth Services 700 0.370 % $2,605 $2,605 $187 $2,792 Community Services 700 0.370 % $2,605 $2,605 $187 $2,792 Ranger Program 700 0.370 % $2,605 $2,605 $187 $2,792 Patrol 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Investigations 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Police Support Services 11,100 5.862 % $41,309 $41,309 $2,965 $44,274 Neighborhood Services 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Traffic Safety 5,550 2.931 % $20,654 $20,654 $1,482 $22,136 Emergency Response 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Hazard Prevention 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Training Services 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Page 705 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 181Schedule 15.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Disaster Assistance 5,042 2.663 % $18,764 $18,764 $1,347 $20,111 Recreation Facilities 43,096 22.759 % $160,382 $160,382 $11,510 $171,892 FD208 Tourism Bid Fund 81 0.043 % $301 $301 $22 $323 Information Services 1,119 0.591 % $4,164 $4,164 $4,164 CIP Project Engineering 3,920 2.071 % $14,590 $14,590 $1,044 $15,634 Total189,355 100.000 %$704,685 $704,685 $45,377 $750,062 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square FootagePage 706 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 182Schedule 15.0152021TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceCity Council $31,743 $22,432 City Administration $11,901 $8,410 City Attorney $6,978 $4,931 City Clerk $11,495 $8,123 Finance $44,874 $31,711 Network Services $31,514 $22,270 Information Services $7,721 $1,341 $2,216 Human Resources $12,687 $8,965 Wellness Program $56,085 $7,183 $42,203 Public Works Administration $31,879 $5,536 $9,150 Fleet $73,991 $31,758 $751 CIP Project Engineering $29,278 $5,148 $8,496 Transportation/Plan Engineering $748 $132 $217 Insurance ISF Fund $3,277 $2,739 Cultural Activities $2,670 $2,232 Economic Development $2,429 $2,030 Natural Resource Protection $5,196 $4,343 Community Development Admin $26,889 $4,727 $7,804 Development Review $9,918 $1,077 $3,113 Long Range Planning $6,125 $1,077 $1,777 Building and Safety $17,031 $2,994 $4,943 Parks Maintenance $31,775 $11,238 $5,859 Urban Forest Services $5,269 $1,894 $902 Streets Maintenance $55,000 $20,917 $6,761 Traffic Signals & Lighting $5,364 $2,771 Recreation Administration $85,813 $2,980 $80,041 Recreation Facilities $345,969 $174,077 Youth Services $5,772 $2,980 Community Services $5,772 $2,980 Ranger Program $5,772 $2,980 Police Administration $22,136 Patrol $22,136 Investigations $22,136 Police Support Services $44,274 Neighborhood Services $22,136 Traffic Safety $22,136 Fire Administration $20,111 Emergency Response $20,111 Hazard Prevention $20,111 Training Services $20,111 Page 707 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 183Schedule 15.0152021Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceCity Council$9,311 City Administration $3,491 City Attorney$2,047 City Clerk$3,372 Finance $13,163 Network Services $9,244 Information Services $4,164 Human Resources $3,722 Wellness Program $6,699 Public Works Administration $17,193 Fleet$41,482 CIP Project Engineering $15,634 Transportation/Plan Engineering $399 Insurance ISF Fund $538 Cultural Activities $438 Economic Development $399 Natural Resource Protection $853 Community Development Admin $14,358 Development Review $5,728 Long Range Planning $3,271 Building and Safety $9,094 Parks Maintenance $14,678 Urban Forest Services $2,473 Streets Maintenance $27,322 Traffic Signals & Lighting $2,593 Recreation Administration $2,792 Recreation Facilities $171,892 Youth Services $2,792 Community Services $2,792 Ranger Program $2,792 Police Administration $22,136 Patrol$22,136 Investigations $22,136 Police Support Services $44,274 Neighborhood Services $22,136 Traffic Safety $22,136 Fire Administration $20,111 Emergency Response $20,111 Hazard Prevention $20,111 Training Services $20,111 Page 708 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 184Schedule 15.0152021TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceFire Station $20,111 Disaster Assistance $20,111 FD208 Tourism Bid Fund $1,965 $1,642 FD601 Water Fund $60,165 $13,666 $3,380 FD602 Sewer Fund $60,162 $13,664 $3,380 FD611 Parking Fund $66,140 $38,120 FD621Transit Fund $4,782 $157 $260 Total$1,439,769 $119,828 $22,189 $37,976 $93,137 $21,033 $195,951 $122,244 $38,120 Page 709 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 185Schedule 15.0152021Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceFire Station$20,111 Disaster Assistance $20,111 FD208 Tourism Bid Fund $323 FD601 Water Fund $17,672 $25,447 FD602 Sewer Fund $17,671 $25,447 FD611 Parking Fund $28,020 FD621Transit Fund $3,886 $479 Total$35,343 $3,886 $750,062 Page 710 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 16.01 FLEET NATURE AND EXTENT OF SERVICE The Fleet Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. Page 711 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFleetCosts to be allocatedDetail page 187Schedule 16.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,011,969 $1,011,969 Allocated additions: 10000000 - Building Charge $491 $491 1011001 - City Administration $11,696 $3,157 $14,853 1011501 - City Attorney $11,451 $1,539 $12,990 1011021 - City Clerk $1,493 $294 $1,787 1012000 - Finance $30,580 $5,067 $35,647 1011101 - Network Services $22,415 $2,048 $24,463 1011103 - Information Services $6,423 $836 $7,259 1012006 - Finance Support Services $1,093 $18 $1,111 1013001 - Human Resources $16,486 $1,145 $17,631 1013003 - Wellness Program $112 $715 $827 1015001 - Public Works Administration $55,138 $8,777 $63,915 1015005 - Facilities Maintenance $69,247 $4,744 $73,991 8020000 - Insurance ISF Fund$39,144 $39,144 Total allocated additions:$226,625 $67,484 $294,109 $294,109 Total to be allocated$1,238,594 $67,484 $1,306,078 Page 712 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 188Schedule 16.0032021TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$326,373 $326,373 FRINGE BENEFITS$152,690 $152,690 Other Expense and CostSERVICE & SUPPLIES$272,933 $272,933 FUEL$259,973 $259,973 Departmental Expenditures$1,011,969 $1,011,969 Additions: 1stOther$226,625 $226,625 Functional Cost$1,238,594 $226,625 $1,011,969 Reallocate Admin($226,625) $226,625 Allocable Costs$1,238,594 $1,238,594 1st Allocation$1,238,594 $1,238,594 Additions: 2ndOther$67,484 $67,484 Functional Cost$67,484 $67,484 Reallocate Admin($67,484) $67,484 Allocable Costs$67,484 $67,484 2nd Allocation$67,484 $67,484 Total allocated$1,306,078 $1,306,078 Page 713 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFleetDetail allocation ofFleetDetail page 189Schedule 16.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 9 0.860 % $10,647 $10,647 $593 $11,240 Network Services 7 0.669 % $8,281 $8,281 $8,281 Golf Course 30 2.865 % $35,490 $35,490 $1,977 $37,467 Ranger Program 42 4.011 % $49,686 $49,686 $2,768 $52,454 Investigations 57 5.444 % $67,431 $67,431 $3,756 $71,187 Patrol 130 12.416 % $153,789 $153,789 $8,567 $162,356 Traffic Safety 30 2.865 % $35,490 $35,490 $1,977 $37,467 Police Administration 18 1.719 % $21,294 $21,294 $1,186 $22,480 Facilities Maintenance 13 1.242 % $15,379 $15,379 $15,379 FD611 Parking Fund 9 0.860 % $10,647 $10,647 $593 $11,240 Parks Maintenance 113 10.793 % $133,678 $133,678 $7,447 $141,125 Traffic Signals & Lighting 16 1.528 % $18,928 $18,928 $1,054 $19,982 Stormwater and Flood Control 22 2.101 % $26,026 $26,026 $1,450 $27,476 Streets Maintenance 205 19.580 % $242,514 $242,514 $13,510 $256,024 Transportation/Plan Engineering 6 0.573 % $7,098 $7,098 $395 $7,493 Urban Forest Services 26 2.483 % $30,758 $30,758 $1,713 $32,471 FD705 Whale Rock Fund 18 1.719 % $21,294 $21,294 $1,186 $22,480 FD601 Water Fund 88 8.405 % $104,103 $104,103 $5,799 $109,902 FD602 Sewer Fund 140 13.372 % $165,619 $165,619 $9,226 $174,845 Neighborhood Services 6 0.573 % $7,098 $7,098 $395 $7,493 Natural Resource Protection 3 0.287 % $3,549 $3,549 $198 $3,747 City Administration 3 0.287 % $3,549 $3,549 $3,549 Swim Center Maintenance 4 0.382 % $4,732 $4,732 $264 $4,996 Recreation Administration 5 0.478 % $5,915 $5,915 $330 $6,245 All Other 31 2.961 % $36,673 $36,673 $2,043 $38,716 CIP Project Engineering 8 0.764 % $9,464 $9,464 $527 $9,991 Development Review 4 0.382 % $4,732 $4,732 $264 $4,996 Police Support Services 4 0.381 % $4,730 $4,730 $266 $4,996 Total1,047 100.000 %$1,238,594 $1,238,594 $67,484 $1,306,078 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet Page 714 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 190Schedule 16.0052021TotalFleetCity Administration$3,549 $3,549 Network Services$8,281 $8,281 Facilities Maintenance$15,379 $15,379 CIP Project Engineering$9,991 $9,991 Transportation/Plan Engineering$7,493 $7,493 Natural Resource Protection$3,747 $3,747 Development Review$4,996 $4,996 Building and Safety$11,240 $11,240 Parks Maintenance$141,125 $141,125 Swim Center Maintenance$4,996 $4,996 Urban Forest Services$32,471 $32,471 Streets Maintenance$256,024 $256,024 Traffic Signals & Lighting$19,982 $19,982 Stormwater and Flood Control$27,476 $27,476 Recreation Administration$6,245 $6,245 Ranger Program$52,454 $52,454 Golf Course $37,467 $37,467 Police Administration$22,480 $22,480 Patrol$162,356 $162,356 Investigations$71,187 $71,187 Police Support Services$4,996 $4,996 Neighborhood Services$7,493 $7,493 Traffic Safety$37,467 $37,467 FD601 Water Fund$109,902 $109,902 FD602 Sewer Fund$174,845 $174,845 FD611 Parking Fund$11,240 $11,240 FD705 Whale Rock Fund$22,480 $22,480 All Other$38,716 $38,716 Total$1,306,078 $1,306,078 Page 715 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 17.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 507, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 507 account as a matter of policy. Page 716 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 192Schedule 17.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,269,244 $2,269,244 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011001 - City Administration $26,227 $7,081 $33,308 1011501 - City Attorney $25,679 $3,451 $29,130 1011021 - City Clerk $4,978 $979 $5,957 1012000 - Finance $34,247 $6,675 $40,922 1011101 - Network Services $75,041 $6,639 $81,680 1011103 - Information Services $21,410 $2,787 $24,197 1012006 - Finance Support Services $2,450 $40 $2,490 1013001 - Human Resources $54,061 $3,753 $57,814 1013003 - Wellness Program $372 $2,383 $2,755 1015001 - Public Works Administration $68,265 $10,869 $79,134 1015005 - Facilities Maintenance $27,050 $2,228 $29,278 1015008 - Fleet$9,464 $527 $9,991 8020000 - Insurance ISF Fund$127,362 $127,362 Total allocated additions:$366,083 $174,774 $540,857 $540,857 Total to be allocated$2,635,327 $174,774 $2,810,101 Page 717 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 193Schedule 17.0032021TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES $1,525,626 $109,540 $924,834 $491,252 FRINGE BENEFITS $653,559 $46,926 $396,187 $210,446 Other Expense and CostSERVICES & SUPPLIES $90,059 $6,466 $54,594 $28,999 Departmental Expenditures$2,269,244 $162,932 $1,375,615 $730,697 Additions: 1stOther $366,083 $366,083 Functional Cost$2,635,327 $366,083 $162,932 $1,375,615 $730,697 Reallocate Admin($366,083) $26,285 $221,919 $117,879 Allocable Costs$2,635,327 $189,217 $1,597,534 $848,576 Unallocated ($1,786,751) ($189,217) ($1,597,534)1st Allocation$848,576 $848,576 Additions: 2ndOther $174,774 $174,774 Functional Cost$174,774 $174,774 Reallocate Admin($174,774) $12,549 $105,948 $56,277 Allocable Costs$174,774 $12,549 $105,948 $56,277 Unallocated ($118,497) ($12,549) ($105,948)2nd Allocation$56,277 $56,277 Total allocated$904,853 $904,853 Page 718 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 194Schedule 17.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 807 25.062 % $212,671 $212,671 $14,104 $226,775 FD403 Info Tech Replacement Fund 201 6.242 % $52,970 $52,970 $3,513 $56,483 FD507 Transportation Impact Fee Fund 724 22.484 % $190,798 $190,798 $12,654 $203,452 FD404 Major Facility Replacement Fund 463 14.379 % $122,016 $122,016 $8,092 $130,108 FD602 Sewer Fund 344 10.683 % $90,655 $90,655 $6,012 $96,667 FD611 Parking Fund 520 16.149 % $137,037 $137,037 $9,088 $146,125 FD621Transit Fund 161 5.001 % $42,429 $42,429 $2,814 $45,243 Total3,220 100.000 %$848,576 $848,576 $56,277 $904,853 (A) Alloc basis:Number of Project Hours by FundSource:Page 719 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 195Schedule 17.0052021TotalProject EngineeringFD403 Info Tech Replacement Fund$56,483 $56,483 FD404 Major Facility Replacement Fund$130,108 $130,108 FD507 Transportation Impact Fee Fund$203,452 $203,452 FD601 Water Fund$226,775 $226,775 FD602 Sewer Fund$96,667 $96,667 FD611 Parking Fund$146,125 $146,125 FD621Transit Fund$45,243 $45,243 Total$904,853 $904,853 Page 720 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 18.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; less use of single-occupant vehicles; increased circulation safety with fewer traffic-related collisions; and more walking, bike riding, bus riding, and carpooling. Costs are allocated as follows: General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated. Parking - These costs are related to Development Review of transportation projects and are allocated only to this function. Transit – These costs are related to transit projects. These costs are allocated directly to Fund 621 Transit. Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function. Long Range Plan – These costs are related to the development and maintenance of the Long Range Transportation Plan and are allocated only to this function. Page 721 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 197Schedule 18.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $891,289 $891,289 Allocated additions: 10000000 - Building Charge $430 $430 1011001 - City Administration $10,302 $2,781 $13,083 1011501 - City Attorney $10,086 $1,355 $11,441 1011021 - City Clerk $1,991 $392 $2,383 1012000 - Finance $14,009 $2,687 $16,696 1011101 - Network Services $37,881 $3,483 $41,364 1011103 - Information Services $8,564 $1,115 $9,679 1012006 - Finance Support Services $962 $16 $978 1013001 - Human Resources $21,611 $1,500 $23,111 1013003 - Wellness Program $149 $953 $1,102 1015001 - Public Works Administration $52,116 $8,297 $60,413 1015005 - Facilities Maintenance $690 $58 $748 1015008 - Fleet$7,098 $395 $7,493 8020000 - Insurance ISF Fund$50,898 $50,898 Total allocated additions:$165,889 $73,930 $239,819 $239,819 Total to be allocated$1,057,178 $73,930 $1,131,108 Page 722 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 198Schedule 18.0032021TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES $562,644 $371,345 $16,879 $11,253 $112,529 $50,638 FRINGE BENEFITS $291,214 $192,201 $8,736 $5,824 $58,243 $26,210 Other Expense and CostSERVICES & SUPPLIES $37,431 $24,704 $1,123 $749 $7,486 $3,369 Departmental Expenditures$891,289 $588,250 $26,738 $17,826 $178,258 $80,217 Additions: 1stOther $165,889 $165,889 Functional Cost$1,057,178 $165,889 $588,250 $26,738 $17,826 $178,258 $80,217 Reallocate Admin ($165,889) $109,487 $4,977 $3,318 $33,178 $14,929 Allocable Costs$1,057,178 $697,737 $31,715 $21,144 $211,436 $95,146 Unallocated ($697,737) ($697,737)1st Allocation$359,441 $31,715 $21,144 $211,436 $95,146 Additions: 2ndOther $73,930 $73,930 Functional Cost$73,930 $73,930 Reallocate Admin ($73,930) $48,794 $2,218 $1,479 $14,786 $6,653 Allocable Costs$73,930 $48,794 $2,218 $1,479 $14,786 $6,653 Unallocated ($48,794) ($48,794)2nd Allocation$25,136 $2,218 $1,479 $14,786 $6,653 Total allocated$384,577 $33,933 $22,623 $226,222 $101,799 Page 723 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 199Schedule 18.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 100 100.000 % $31,715 $31,715 $2,218 $33,933 Total100 100.000 %$31,715 $31,715 $2,218 $33,933 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource:Page 724 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 200Schedule 18.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $21,144 $21,144 $1,479 $22,623 Total100 100.000 %$21,144 $21,144 $1,479 $22,623 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Page 725 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 201Schedule 18.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $211,436 $211,436 $14,786 $226,222 Total100 100.000 %$211,436 $211,436 $14,786 $226,222 (A) Alloc basis:Direct Allocation to Development ReviewSource:Page 726 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 202Schedule 18.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $95,146 $95,146 $6,653 $101,799 Total100 100.000 %$95,146 $95,146 $6,653 $101,799 (A) Alloc basis:Direct Allocation to Long Range PlanSource:Page 727 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 203Schedule 18.0082021TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $226,222 $226,222 Long Range Planning $101,799 $101,799 FD611 Parking Fund $33,933 $33,933 FD621Transit Fund $22,623 $22,623 Total$384,577 $33,933 $22,623 $226,222 $101,799 Page 728 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 19.01 INSURANCE ISF FUND NATURE AND EXTENT OF SERVICE Ensures the City has adequate resources for The Insurance ISF Fund, an internal services fund, is responsible for protection from risk management- related claims and settlements. Costs are allocated as follows: Risk Management – These costs are the premium costs only (no self-funded claims) and ancillary insurances associated with property, environmental, special events, volunteer, and crime insurance. Costs are allocated based on full time equivalent (FTE) by fund/department/division, or if appropriate, to specific department. Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and are allocated based on full time equivalent (FTE) by fund/department/division. Liability Claims – These are direct costs made to Water, Sewer, and Parking for the actual cost of claims against their department. General Fund Liability Claims – These are direct costs paid for claims originating from General Fund Departments. Costs are allocated to General Fund Departments based on Total Expenditures for claims other than those specific to Enterprise Funds. Page 729 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundCosts to be allocatedDetail page 205Schedule 19.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,361,435 $3,361,435 Allocated additions: 10000000 - Building Charge $394 $394 1011001 - City Administration $31,494 $8,475 $39,969 1011501 - City Attorney $36,269 $4,869 $41,138 1012000 - Finance $42,047 $10,036 $52,083 1012006 - Finance Support Services $3,630 $60 $3,690 1013002 - Risk Management $1,838 $39 $1,877 1015005 - Facilities Maintenance $1,712 $1,565 $3,277 Total allocated additions:$117,384 $25,044 $142,428 $142,428 Total to be allocated$3,478,819 $25,044 $3,503,863 Page 730 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundSchedule of costs to beallocated by functionDetail page 206Schedule 19.0032021TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS $971,923 $971,923 WORKERS COMP PREMIUMS $2,031,611 $2,031,611 OTHER INSURANCE $165,693 $165,693 LIABILITY CLAIMS $7,506 $7,506 GENERAL CLAIMS $184,702 $184,702 Departmental Expenditures$3,361,435 $1,137,616 $2,031,611 $7,506 $184,702 Additions: 1stRisk Management $1,838 $1,838 Other $115,546 $115,546 Functional Cost$3,478,819 $115,546 $1,139,454 $2,031,611 $7,506 $184,702 Reallocate Admin ($115,546) $39,104 $69,835 $258 $6,349 Allocable Costs$3,478,819 $1,178,558 $2,101,446 $7,764 $191,051 1st Allocation$3,478,819 $1,178,558 $2,101,446 $7,764 $191,051 Additions: 2ndRisk Management $39 $39 Other $25,005 $25,005 Functional Cost$25,044 $25,005 $39 Reallocate Admin ($25,005) $8,462 $15,113 $56 $1,374 Allocable Costs$25,044 $8,501 $15,113 $56 $1,374 2nd Allocation$25,044 $8,501 $15,113 $56 $1,374 Total allocated$3,503,863 $1,187,059 $2,116,559 $7,820 $192,425 Page 731 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 207Schedule 19.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $8,692 $8,692 $80 $8,772 Facilities Maintenance 500 1.229 % $14,487 $14,487 $14,487 Streets Maintenance 1,100 2.704 % $31,871 $31,871 $295 $32,166 Stormwater and Flood Control 614 1.509 % $17,790 $17,790 $164 $17,954 Traffic Signals & Lighting 200 0.492 % $5,795 $5,795 $54 $5,849 Transportation/Plan Engineering 600 1.475 % $17,384 $17,384 $17,384 Recreation Administration 400 0.983 % $11,589 $11,589 $107 $11,696 Recreation Facilities 100 0.246 % $2,897 $2,897 $27 $2,924 Youth Services 200 0.492 % $5,795 $5,795 $54 $5,849 Community Services 200 0.492 % $5,795 $5,795 $54 $5,849 Ranger Program 300 0.738 % $8,692 $8,692 $80 $8,772 Aquatics 100 0.246 % $2,897 $2,897 $27 $2,924 Golf Course 400 0.983 % $11,589 $11,589 $107 $11,696 Police Administration 650 1.598 % $18,833 $18,833 $174 $19,007 Patrol 4,300 10.571 % $124,586 $124,586 $1,151 $125,737 Investigations 1,700 4.179 % $49,255 $49,255 $455 $49,710 Police Support Services 1,900 4.671 % $55,050 $55,050 $509 $55,559 Neighborhood Services 100 0.246 % $2,897 $2,897 $27 $2,924 Traffic Safety 400 0.983 % $11,589 $11,589 $107 $11,696 Fire Administration 400 0.983 % $11,589 $11,589 $107 $11,696 Emergency Response 4,500 11.063 % $130,381 $130,381 $1,205 $131,586 Hazard Prevention 550 1.352 % $15,935 $15,935 $147 $16,082 FD601 Water Fund 3,209 7.889 % $92,976 $92,976 $859 $93,835 FD602 Sewer Fund 3,269 8.036 % $94,715 $94,715 $875 $95,590 FD621Transit Fund 300 0.738 % $8,692 $8,692 $80 $8,772 FD705 Whale Rock Fund 400 0.983 % $11,589 $11,589 $107 $11,696 City Administration 400 0.983 % $11,589 $11,589 $11,589 Economic Development 100 0.246 % $2,897 $2,897 $27 $2,924 Natural Resource Protection 300 0.738 % $8,692 $8,692 $80 $8,772 Community Promotion 25 0.061 % $724 $724 $7 $731 City Attorney 300 0.738 % $8,692 $8,692 $8,692 City Clerk 400 0.983 % $11,589 $11,589 $11,589 Finance 1,300 3.196 % $37,666 $37,666 $37,666 Network Services 750 1.844 % $21,730 $21,730 $21,730 Information Services 825 2.028 % $23,903 $23,903 $23,903 Human Resources 600 1.475 % $17,384 $17,384 $17,384 Community Development Admin 500 1.229 % $14,487 $14,487 $134 $14,621 Building and Safety 1,150 2.827 % $33,320 $33,320 $308 $33,628 Public Works Administration 600 1.475 % $17,384 $17,384 $17,384 Parks Maintenance 1,200 2.950 % $34,768 $34,768 $321 $35,089 Swim Center Maintenance 100 0.246 % $2,897 $2,897 $27 $2,924 Page 732 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 208Schedule 19.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $5,795 $5,795 $54 $5,849 Fleet 450 1.106 % $13,038 $13,038 $13,038 FD611 Parking Fund 900 2.213 % $26,076 $26,076 $241 $26,317 CIP Project Engineering 1,500 3.688 % $43,460 $43,460 $43,460 Development Review 1,300 3.196 % $37,666 $37,666 $348 $38,014 City Council 500 1.229 % $14,487 $14,487 $14,487 Tourism and Bid Promotion 175 0.430 % $5,070 $5,070 $47 $5,117 Community Services Group 200 0.492 % $5,795 $5,795 $5,795 Housing Policy/Homelessness 100 0.246 % $2,897 $2,897 $27 $2,924 Solid Waste Recycling 110 0.270 % $3,192 $3,192 $28 $3,220 Total40,677 100.000 %$1,178,558 $1,178,558 $8,501 $1,187,059 (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 Page 733 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 209Schedule 19.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $15,499 $15,499 $143 $15,642 Facilities Maintenance 500 1.229 % $25,831 $25,831 $25,831 Streets Maintenance 1,100 2.704 % $56,828 $56,828 $524 $57,352 Stormwater and Flood Control 614 1.509 % $31,720 $31,720 $292 $32,012 Traffic Signals & Lighting 200 0.492 % $10,332 $10,332 $95 $10,427 Transportation/Plan Engineering 600 1.475 % $30,997 $30,997 $30,997 Recreation Administration 400 0.983 % $20,665 $20,665 $190 $20,855 Recreation Facilities 100 0.246 % $5,166 $5,166 $48 $5,214 Youth Services 200 0.492 % $10,332 $10,332 $95 $10,427 Community Services 200 0.492 % $10,332 $10,332 $95 $10,427 Ranger Program 300 0.738 % $15,499 $15,499 $143 $15,642 Aquatics 100 0.246 % $5,166 $5,166 $48 $5,214 Golf Course 400 0.983 % $20,665 $20,665 $190 $20,855 Police Administration 650 1.598 % $33,580 $33,580 $309 $33,889 Patrol 4,300 10.571 % $222,146 $222,146 $2,047 $224,193 Investigations 1,700 4.179 % $87,825 $87,825 $809 $88,634 Police Support Services 1,900 4.671 % $98,157 $98,157 $904 $99,061 Neighborhood Services 100 0.246 % $5,166 $5,166 $48 $5,214 Traffic Safety 400 0.983 % $20,665 $20,665 $190 $20,855 Fire Administration 400 0.983 % $20,665 $20,665 $190 $20,855 Emergency Response 4,500 11.063 % $232,478 $232,478 $2,142 $234,620 Hazard Prevention 550 1.352 % $28,414 $28,414 $262 $28,676 FD601 Water Fund 3,209 7.889 % $165,783 $165,783 $1,527 $167,310 FD602 Sewer Fund 3,269 8.036 % $168,882 $168,882 $1,556 $170,438 FD621Transit Fund 300 0.738 % $15,499 $15,499 $143 $15,642 FD705 Whale Rock Fund 400 0.983 % $20,665 $20,665 $190 $20,855 City Administration 400 0.983 % $20,665 $20,665 $20,665 Economic Development 100 0.246 % $5,166 $5,166 $48 $5,214 Natural Resource Protection 300 0.738 % $15,499 $15,499 $143 $15,642 Community Promotion 25 0.061 % $1,292 $1,292 $12 $1,304 City Attorney 300 0.738 % $15,499 $15,499 $15,499 City Clerk 400 0.983 % $20,665 $20,665 $20,665 Finance 1,300 3.196 % $67,160 $67,160 $67,160 Network Services 750 1.844 % $38,746 $38,746 $38,746 Information Services 825 2.028 % $42,621 $42,621 $42,621 Human Resources 600 1.475 % $30,997 $30,997 $30,997 Community Development Admin 500 1.229 % $25,831 $25,831 $238 $26,069 Building and Safety 1,150 2.827 % $59,411 $59,411 $547 $59,958 Public Works Administration 600 1.475 % $30,997 $30,997 $30,997 Parks Maintenance 1,200 2.950 % $61,994 $61,994 $571 $62,565 Swim Center Maintenance 100 0.246 % $5,166 $5,166 $48 $5,214 Page 734 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 210Schedule 19.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $10,332 $10,332 $95 $10,427 Fleet 450 1.106 % $23,248 $23,248 $23,248 FD611 Parking Fund 900 2.213 % $46,496 $46,496 $428 $46,924 CIP Project Engineering 1,500 3.688 % $77,493 $77,493 $77,493 Development Review 1,300 3.196 % $67,160 $67,160 $619 $67,779 City Council 500 1.229 % $25,831 $25,831 $25,831 Tourism and Bid Promotion 175 0.430 % $9,041 $9,041 $83 $9,124 Community Services Group 200 0.492 % $10,332 $10,332 $10,332 Housing Policy/Homelessness 100 0.246 % $5,166 $5,166 $48 $5,214 Solid Waste Recycling 110 0.270 % $5,681 $5,681 $53 $5,734 Total40,677 100.000 %$2,101,446 $2,101,446 $15,113 $2,116,559 (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 Page 735 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofLiability ClaimsDetail page 211Schedule 19.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 3,222 8.963 % $696 $696 $5 $701 FD602 Sewer Fund 32,727 91.037 % $7,068 $7,068 $51 $7,119 Total35,949 100.000 %$7,764 $7,764 $56 $7,820 (A) Alloc basis:Direct to Water, Sewer and Parking FundsSource:Page 736 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 212Schedule 19.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $489 $489 $489 Cultural Activities 332,351 0.491 % $939 $939 $9 $948 Economic Development 588,878 0.870 % $1,663 $1,663 $16 $1,679 Natural Resource Protection 646,613 0.956 % $1,826 $1,826 $17 $1,843 Community Promotion 417,721 0.617 % $1,180 $1,180 $11 $1,191 City Attorney 964,100 1.425 % $2,723 $2,723 $2,723 City Clerk 567,513 0.839 % $1,603 $1,603 $1,603 Finance 1,795,348 2.654 % $5,070 $5,070 $5,070 Network Services 2,856,721 4.223 % $8,068 $8,068 $8,068 Information Services 1,105,991 1.635 % $3,123 $3,123 $3,123 Finance Support Services 133,712 0.198 % $378 $378 $378 Human Resources 1,363,656 2.016 % $3,851 $3,851 $3,851 Wellness Program 9,226 0.014 % $26 $26 $26 Community Development Admin 901,725 1.333 % $2,547 $2,547 $24 $2,571 Commissions & Committees 15,291 0.023 % $43 $43 $43 Development Review 2,507,040 3.706 % $7,080 $7,080 $67 $7,147 Building and Safety 2,506,262 3.705 % $7,078 $7,078 $67 $7,145 Public Works Administration 606,828 0.897 % $1,714 $1,714 $1,714 Parks Maintenance 2,926,873 4.327 % $8,266 $8,266 $78 $8,344 Swim Center Maintenance 449,101 0.664 % $1,268 $1,268 $12 $1,280 Urban Forest Services 449,130 0.664 % $1,268 $1,268 $12 $1,280 Facilities Maintenance 1,231,266 1.820 % $3,477 $3,477 $3,477 Streets Maintenance 1,313,626 1.942 % $3,710 $3,710 $35 $3,745 Stormwater and Flood Control 944,270 1.396 % $2,667 $2,667 $25 $2,692 Traffic Signals & Lighting 553,073 0.818 % $1,562 $1,562 $15 $1,577 Fleet 1,011,969 1.496 % $2,858 $2,858 $2,858 City Administration 1,115,952 1.650 % $3,152 $3,152 $3,152 Transportation/Plan Engineering 891,289 1.318 % $2,517 $2,517 $2,517 Recreation Administration 759,597 1.123 % $2,145 $2,145 $20 $2,165 Recreation Facilities 234,614 0.347 % $663 $663 $6 $669 Youth Services 971,662 1.436 % $2,744 $2,744 $26 $2,770 Community Services 384,912 0.569 % $1,087 $1,087 $10 $1,097 Ranger Program 508,601 0.752 % $1,436 $1,436 $14 $1,450 Aquatics 579,746 0.857 % $1,637 $1,637 $16 $1,653 Golf Course 599,587 0.886 % $1,693 $1,693 $16 $1,709 Police Administration 1,469,923 2.173 % $4,151 $4,151 $39 $4,190 Patrol 9,753,373 14.417 % $27,545 $27,545 $262 $27,807 Investigations 2,923,797 4.322 % $8,257 $8,257 $78 $8,335 Police Support Services 2,381,005 3.520 % $6,724 $6,724 $64 $6,788 Neighborhood Services 228,265 0.337 % $645 $645 $6 $651 Traffic Safety 862,135 1.274 % $2,435 $2,435 $23 $2,458 Page 737 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 213Schedule 19.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $3,554 $3,554 $34 $3,588 Emergency Response 11,494,300 16.991 % $32,461 $32,461 $308 $32,769 Hazard Prevention 735,525 1.087 % $2,077 $2,077 $20 $2,097 Training Services 82,496 0.122 % $233 $233 $2 $235 Fire Station 38,314 0.057 % $108 $108 $1 $109 Disaster Assistance 38,550 0.057 % $109 $109 $1 $110 Fire Apparatus Service 377,035 0.557 % $1,065 $1,065 $10 $1,075 Finance Non Departmental 292,146 0.432 % $825 $825 $8 $833 Human Relations 579,489 0.857 % $1,637 $1,637 $16 $1,653 CIP Project Engineering 2,269,244 3.354 % $6,409 $6,409 $6,409 Community Services Group 315,986 0.467 % $892 $892 $892 Risk Management 1,598 0.002 % $5 $5 $5 Water Administration/Engineering 1,709 0.003 % $5 $5 $5 Solid Waste Recycling 119,370 0.176 % $337 $337 $6 $343 Parking Admin 9,386 0.012 % $26 $26 $26 Total67,649,766 100.000 %$191,051 $191,051 $1,374 $192,425 (A) Alloc basis:Total Expenditures by General Fund DepartmentSource:Page 738 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 214Schedule 19.0082021TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Council $40,807 $14,487 $25,831 $489 City Administration $35,406 $11,589 $20,665 $3,152 Community Services Group $17,019 $5,795 $10,332 $892 City Attorney $26,914 $8,692 $15,499 $2,723 City Clerk $33,857 $11,589 $20,665 $1,603 Finance $109,896 $37,666 $67,160 $5,070 Network Services $68,544 $21,730 $38,746 $8,068 Information Services $69,647 $23,903 $42,621 $3,123 Finance Support Services $378 $378 Human Resources $52,232 $17,384 $30,997 $3,851 Risk Management $5 $5 Wellness Program $26 $26 Public Works Administration $50,095 $17,384 $30,997 $1,714 Facilities Maintenance $43,795 $14,487 $25,831 $3,477 Fleet $39,144 $13,038 $23,248 $2,858 CIP Project Engineering $127,362 $43,460 $77,493 $6,409 Transportation/Plan Engineering $50,898 $17,384 $30,997 $2,517 Cultural Activities $948 $948 Economic Development $9,817 $2,924 $5,214 $1,679 Natural Resource Protection $26,257 $8,772 $15,642 $1,843 Tourism and Bid Promotion $14,241 $5,117 $9,124 Community Promotion $3,226 $731 $1,304 $1,191 Finance Non Departmental $833 $833 Community Development Admin $43,261 $14,621 $26,069 $2,571 Commissions & Committees $43 $43 Development Review $112,940 $38,014 $67,779 $7,147 Building and Safety $100,731 $33,628 $59,958 $7,145 Human Relations $1,653 $1,653 Housing Policy/Homelessness $8,138 $2,924 $5,214 Parks Maintenance $105,998 $35,089 $62,565 $8,344 Swim Center Maintenance $9,418 $2,924 $5,214 $1,280 Urban Forest Services $25,694 $8,772 $15,642 $1,280 Streets Maintenance $93,263 $32,166 $57,352 $3,745 Traffic Signals & Lighting $17,853 $5,849 $10,427 $1,577 Parking Admin $26 $26 Stormwater and Flood Control $52,658 $17,954 $32,012 $2,692 Water Administration/Engineering $5 $5 Solid Waste Recycling $9,297 $3,220 $5,734 $343 Recreation Administration $34,716 $11,696 $20,855 $2,165 Recreation Facilities $8,807 $2,924 $5,214 $669 Page 739 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 215Schedule 19.0082021TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsYouth Services $19,046 $5,849 $10,427 $2,770 Community Services $17,373 $5,849 $10,427 $1,097 Ranger Program $25,864 $8,772 $15,642 $1,450 Aquatics $9,791 $2,924 $5,214 $1,653 Golf Course $34,260 $11,696 $20,855 $1,709 Police Administration $57,086 $19,007 $33,889 $4,190 Patrol $377,737 $125,737 $224,193 $27,807 Investigations $146,679 $49,710 $88,634 $8,335 Police Support Services $161,408 $55,559 $99,061 $6,788 Neighborhood Services $8,789 $2,924 $5,214 $651 Traffic Safety $35,009 $11,696 $20,855 $2,458 Fire Administration $36,139 $11,696 $20,855 $3,588 Emergency Response $398,975 $131,586 $234,620 $32,769 Hazard Prevention $46,855 $16,082 $28,676 $2,097 Training Services $235 $235 Fire Apparatus Service $17,351 $5,849 $10,427 $1,075 Fire Station $109 $109 Disaster Assistance $110 $110 FD601 Water Fund $261,846 $93,835 $167,310 $701 FD602 Sewer Fund $273,147 $95,590 $170,438 $7,119 FD611 Parking Fund $73,241 $26,317 $46,924 FD621Transit Fund $24,414 $8,772 $15,642 FD705 Whale Rock Fund $32,551 $11,696 $20,855 Total$3,503,863 $1,187,059 $2,116,559 $7,820 $192,425 Page 740 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 20.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. Page 741 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 217Schedule 20.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $646,613 $646,613 Total to be allocated$646,613 $646,613 Page 742 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 218Schedule 20.0032021TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES $331,168 $331,168 FRINGE BENEFITS $153,511 $153,511 Other Expense and CostSERVICES & SUPPLIES $161,934 $161,934 Departmental Expenditures$646,613 $646,613 Functional Cost$646,613 $646,613 Allocable Costs$646,613 $646,613 Unallocated ($646,613) ($646,613)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 743 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 219Schedule 20.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1,981 78.987 % $1,981 $1,981 $1,981 FD601 Water Fund 527 21.013 % $527 $527 $527 Subtotal2,508 100.000 %$2,508 $2,508 $2,508 Direct Billed($2,508) ($2,508) ($2,508)Total2,508 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource:Page 744 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 220Schedule 20.0052021TotalProgram SupportFD601 Water Fund$527 $527 FD602 Sewer Fund$1,981 $1,981 Subtotal$2,508 $2,508 Direct Billed($2,508) ($2,508)TotalPage 745 of 1284 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 21.01 ENGINEERING DEVELOPMENT REVIEW (Utility Services) NATURE AND EXTENT OF SERVICE The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs. This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard. The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects. Costs are allocated based on an analysis of tasks performed by staff during the year as follows: Utility Service – These costs are for services provided by staff funded in the Utility Enterprise Funds. The amounts shown represent credits that are provided to these enterprise funds (water and sewer) in order to reflect the services provided back to Engineering Development Review to facilitate the review and inspection of development projects. Page 746 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 222Schedule 21.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocatedPage 747 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 223Schedule 21.0032021TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 748 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 224Schedule 21.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % ($14,755) ($14,755) ($14,755)FD602 Sewer Fund 50 50.000 % ($14,755) ($14,755) ($14,755)Subtotal100 100.000 %($29,510)($29,510)($29,510)Direct Billed$29,510 $29,510 $29,510 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl BlairPage 749 of 1284 IVA/Cap9504/22/22City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 225Schedule 21.0052021TotalUtility ServicesFD601 Water Fund($14,755) ($14,755)FD602 Sewer Fund($14,755) ($14,755)Subtotal($29,510)($29,510)Direct Billed$29,510 $29,510 TotalPage 750 of 1284 CITY OF SAN LUIS OBISPO, CA 2 CFR PART 200 COST ALLOCATION PLAN Fiscal Year 2021 Prepared April 26, 2022 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Page 751 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 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, 2021. Statistics used to allocate costs were taken from FY2021 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. Page 752 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 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. Page 753 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 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. Page 754 of 1284 This Page Intentionally Left Blank Page 755 of 1284 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 2021 (July 1, 2020 through June 30, 2021) 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: _____________________________________________________ Page 756 of 1284 Page 757 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0012021SchedulePageSummary 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 - Other GF Exp2.05 36Detail Allocation - Netwok Services & Info Services 2.06 38Detail Allocation - Economic Development 2.07 39Detail Allocation - Natural Resource Planning 2.08 40Allocation Summary2.09 41Community Services GroupNarrative3.01Costs to be Allocated3.02 44Costs by Function3.03 45Detail Allocation - Project Supervision3.04 46Allocation Summary3.05 47City AttorneyNarrative4.01Costs to be Allocated4.02 49Costs by Function4.03 50Detail Allocation - City Attorney4.04 51Detail Allocation - Other GF Exp4.05 53Allocation Summary4.06 55City ClerkPage 758 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022021SchedulePageNarrative5.01Costs to be Allocated5.02 58Costs by Function5.03 59Detail Allocation - City Clerk Services5.04 60Detail Allocation - Public Counter/Main City Phone 5.05 61Allocation Summary5.06 63Finance Narrative6.01Costs to be Allocated6.02 66Costs by Function6.03 67Detail Allocation - Accounts Payable6.04 69Detail Allocation - Payroll6.05 71Detail Allocation - Purchasing6.06 73Detail Allocation - General Finance6.07 75Detail Allocation - Utility Billing6.08 77Detail Allocation - Cashier6.09 78Detail Allocation - Budget6.10 79Detail Allocation - Other GF Exp6.11 81Allocation Summary6.12 83Network ServicesNarrative7.01Costs to be Allocated7.02 86Costs by Function7.03 87Detail Allocation - Network Services & Desktop Support 7.04 89Detail Allocation - Enterprise Apps7.05 91Detail Allocation - MDC Support7.06 93Detail Allocation - Tablet Support7.07 94Detail Allocation - Server Support7.08 96Detail Allocation - Network Support7.09 98Detail Allocation - Radios7.10 100Detail Allocation - Telemetry7.11 101Detail Allocation - Cell Phones7.12 102Detail Allocation - Cellular Data Services 7.13 103Detail Allocation - Telephones7.14 105Detail Allocation - Cuesta7.15 107Detail Allocation - South Hills7.16 108Detail Allocation - Tassajara7.17 109Detail Allocation - Direct Dept Exp7.18 110Allocation Summary7.19 111Information ServicesNarrative8.01Costs to be Allocated8.02 116Costs by Function8.03 117Page 759 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032021SchedulePageDetail Allocation - Information Services8.04 118Detail Allocation - Enterprise Apps8.05 119Allocation Summary8.06 121Finance Support ServicesNarrative9.01Costs to be Allocated9.02 124Costs by Function9.03 125Detail Allocation - General Support Services 9.04 126Detail Allocation - Parking9.05 128Allocation Summary9.06 129Human ResourcesNarrative10.01Costs to be Allocated10.02 132Costs by Function10.03 133Detail Allocation - Human Resources10.04 134Detail Allocation - Other GF Exp10.05 136Detail Allocation - Tiution Reimbursement 10.06 138Allocation Summary10.07 139Risk ManagementNarrative11.01Costs to be Allocated11.02 142Costs by Function11.03 143Detail Allocation - Risk Management11.04 144Allocation Summary11.05 145Wellness ProgramNarrative12.01Costs to be Allocated12.02 147Costs by Function12.03 148Detail Allocation - Wellness Program12.04 149Allocation Summary12.05 151Public Works AdministrationNarrative13.01Costs to be Allocated13.02 154Costs by Function13.03 155Detail Allocation - Deputy Director/City Engineer 13.04 156Detail Allocation - Director13.05 157Detail Allocation - Utilities13.06 158Allocation Summary13.07 159Page 760 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042021SchedulePageFacilities MaintenanceNarrative14.01Costs to be Allocated14.02 161Costs by Function14.03 162Detail Allocation - Utilities/Janitorial - City Hall 14.04 164Detail Allocation - Utilities - 919 Palm Street 14.05 165Detail Allocation - Janitorial - 919 Palm Street 14.06 166Detail Allocation - Utilities - Corp Yard14.07 167Detail Allocation - Janitorial - Corp Yard 14.08 168Detail Allocation - Utilities - Other14.09 169Detail Allocation - Janitorial - Other14.10 170Detail Allocation - Parking Facility Maintenance 14.11 171Detail Allocation - Utility Fund Facilities Maintenance 14.12 172Detail Allocation - Transit Facilities Maintenance 14.13 173Detail Allocation - Building Maintenance 14.14 174Allocation Summary14.15 176FleetNarrative15.01Costs to be Allocated15.02 181Costs by Function15.03 182Detail Allocation - Fleet15.04 183Allocation Summary15.05 184CIP Project EngineeringNarrative16.01Costs to be Allocated16.02 186Costs by Function16.03 187Detail Allocation - Project Engineering16.04 188Allocation Summary16.05 189Transportation/Plan EngineeringNarrative17.01Costs to be Allocated17.02 191Costs by Function17.03 192Detail Allocation - Parking17.04 193Detail Allocation - Transit17.05 194Detail Allocation - Development Review 17.06 195Detail Allocation - Long Range Plan17.07 196Allocation Summary17.08 197Insurance ISF FundNarrative18.01Costs to be Allocated18.02 199Page 761 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052021SchedulePageCosts by Function18.03 200Detail Allocation - Risk Management18.04 201Detail Allocation - Workers Comp Premiums 18.05 203Detail Allocation - Liability Claims18.06 205Detail Allocation - General Fund Liab Claims 18.07 206Allocation Summary18.08 208Natural Resources Protection (Utility Services)Narrative19.01Costs to be Allocated19.02 211Costs by Function19.03 212Detail Allocation - Program Support19.04 213Allocation Summary19.05 214Eng Dev Review (Utility Services)Narrative20.01Costs to be Allocated20.02 216Costs by Function20.03 217Detail Allocation - Utility Services20.04 218Allocation Summary20.05 219Page 762 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012021Central Service DepartmentsCity CouncilCultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionFin NonDepartComm Dev AdminCommissions & CommBuilding Charge $7,310 $321 $292 $625 $15,463 City Administration $2,347 $4,503 $113,841 $61,692 $5,660 $3,958 $12,216 $207 Community Services Group$52,037 City Attorney $2,181 $4,184 $7,412 $8,140 $5,258 $3,677 $11,349 $192 City Clerk $39,050 $396 $1,187 $692 $99 $53,659 Finance $6,551 $7,400 $12,766 $12,887 $1,310 $10,432 $5,425 $18,803 $193 Network Services $41,325 $4,895 $14,005 $6,489 $914 $59,537 $13,725 Information Services $8,018 $1,603 $4,811 $2,807 $401 $247,906 Finance Support Services $190 $364 $645 $709 $458 $321 $988 $16 Human Resources $18,548 $286 $4,185 $11,594 $6,440 $1,278 $251 $19,174 $13 Risk ManagementWellness Program $905 $181 $543 $316 $45 $905 Public Works AdministrationFacilities Maintenance $37,838 $1,663 $1,511 $3,237 $26,735 Fleet$3,729 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $41,094 $946 $9,795 $26,200 $14,210 $3,219 $831 $43,166 $43 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$205,357 $19,667 $157,522 $149,359 $32,264 $27,764 $14,463 $561,938 $14,389 Proposed Costs$205,357 $19,667 $157,522 $149,359 $32,264 $27,764 $14,463 $561,938 $14,389 Page 763 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022021Central Service DepartmentsDevelopment ReviewLong Range PlanBuilding & SafetyHuman RelationsHousing Pol/HomelessPark MaintSwim Center MaintUrban Forest SvcStreet MaintBuilding Charge $6,168 $3,522 $9,793 $3,832 $590 $4,422 City Administration $33,963 $33,953 $7,850 $39,651 $6,084 $6,085 $17,797 Community Services GroupCity Attorney $31,557 $31,546 $7,295 $36,841 $5,654 $5,654 $16,536 City Clerk $5,144 $4,551 $396 $4,749 $396 $1,187 $4,353 Finance $45,117 $52,644 $13,540 $749 $71,682 $12,316 $9,483 $33,366 Network Services $67,361 $28,389 $65,158 $6,527 $78,529 $11,187 $26,248 $61,955 Information Services $20,849 $18,442 $1,603 $19,244 $1,603 $4,811 $17,641 Finance Support Services $2,746 $23,048 $635 $3,205 $491 $492 $1,439 Human Resources $49,993 $44,471 $497 $3,680 $46,672 $4,065 $11,426 $41,608 Risk ManagementWellness Program $2,353 $2,082 $181 $2,172 $181 $543 $1,991 Public Works Administration$88,047 $47,469 $51,419 $86,073 Facilities Maintenance $9,860 $6,089 $16,932 $31,609 $5,241 $54,711 Fleet $4,972 $11,188 $140,473 $4,972 $32,322 $254,842 CIP Project EngineeringTransportation/Plan Engineering $225,189 $101,337 Insurance ISF Fund $112,692 $100,511 $1,648 $8,120 $105,768 $9,397 $25,638 $93,058 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$617,964 $139,337 $414,319 $31,465 $21,256 $672,474 $103,815 $181,139 $689,792 Proposed Costs$617,964 $139,337 $414,319 $31,465 $21,256 $672,474 $103,815 $181,139 $689,792 Page 764 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032021Central Service DepartmentsTraffic Signals/LightsParking AdminStormwater/Flood ControlWtr Admin/EngSolid Waste RecRec AdminRec FacilitiesYouth ServicesCommunity ServicesBuilding ChargeCity Administration $7,492 $123 $12,793 $24 $1,617 $10,290 $3,178 $13,163 $5,215 Community Services Group$52,037 $52,041 City Attorney $6,962 $112 $11,885 $21 $1,502 $9,561 $2,952 $12,231 $4,845 City Clerk $791 $2,429 $438 $17,312 $396 $791 $791 Finance $13,199 $213 $20,823 $20 $2,641 $14,357 $4,124 $16,039 $9,261 Network Services $37,114 $25,626 $4,485 $24,345 $18,449 $103,704 $16,704 Information Services $3,208 $62,003 $1,766 $28,282 $1,603 $3,208 $3,208 Finance Support Services $606 $8 $1,035 $2 $131 $9,796 $257 $1,064 $421 Human Resources $7,834 $12 $23,406 $1 $4,153 $15,372 $3,881 $8,194 $7,690 Risk ManagementWellness Program $362 $1,111 $200 $724 $181 $362 $362 Public Works Administration $49,443 $57,617 Facilities Maintenance $5,329 $85,313 $344,134 $5,743 $5,743 Fleet $19,890 $27,349 $6,216 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $17,815 $27 $52,543 $5 $9,275 $34,641 $8,787 $19,005 $17,336 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$170,045 $495 $298,620 $73 $78,245 $308,250 $387,942 $183,504 $71,576 Proposed Costs$170,045 $495 $298,620 $73 $78,245 $308,250 $387,942 $183,504 $71,576 Page 765 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042021Central Service DepartmentsRanger ProgramAquaticsGolf CourseJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsBuilding ChargeCity Administration $6,890 $7,854 $8,123 $19,913 $132,132 $39,611 $32,257 $3,092 Community Services GroupCity Attorney $6,403 $7,297 $7,547 $18,502 $122,768 $36,803 $29,970 $2,874 City Clerk $1,187 $396 $1,583 $10,437 $17,015 $6,727 $7,518 $396 Finance $11,408 $9,727 $16,622 $40,764 $149,140 $48,208 $44,413 $4,119 Network Services $24,117 $18,501 $21,191 $93,212 $322,315 $90,311 $135,713 $21,361 Information Services $4,811 $1,603 $6,415 $120,407 $68,961 $27,263 $30,471 $1,603 Finance Support Services $557 $635 $657 $1,610 $10,682 $3,202 $2,608 $250 Human Resources $11,476 $4,178 $15,236 $35,492 $166,613 $65,069 $71,965 $3,876 Risk ManagementWellness Program $543 $181 $724 $1,176 $7,782 $3,077 $3,438 $181 Public Works AdministrationFacilities Maintenance $5,743 $22,007 $22,007 $22,007 $44,014 $22,007 Fleet $52,212 $37,294 $22,376 $161,608 $70,858 $4,973 $7,459 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $25,807 $9,769 $34,186 $56,963 $376,910 $146,360 $161,056 $8,769 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$151,154 $60,141 $149,578 $442,859 $1,557,933 $559,496 $568,396 $75,987 Proposed Costs$151,154 $60,141 $149,578 $442,859 $1,557,933 $559,496 $568,396 $75,987 Page 766 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052021Central Service DepartmentsTraffic SafetyFire AdminEmergency ResponseHazard PreventionTraining ServicesFire ApparatusFire Station Fac SupDisaster AssistFD201 Local Sales TaxBuilding ChargeCity Administration $11,680 $17,050 $155,717 $9,963 $1,117 $5,108 $519 $523 Community Services GroupCity Attorney $10,853 $15,843 $144,682 $9,259 $1,038 $4,746 $483 $485 City Clerk $1,583 $11,695 $17,807 $2,176 $791 Finance $13,838 $24,434 $171,636 $14,653 $3,985 $13,066 $4,882 $2,979 $6,726 Network Services $24,600 $55,042 $278,234 $41,764 $8,051 Information Services $6,415 $73,473 $72,167 $8,821 $3,208 Finance Support Services $944 $1,379 $12,589 $805 $90 $413 $42 $43 Human Resources $15,461 $25,957 $175,467 $20,871 $70 $7,683 $33 $33 Risk ManagementWellness Program $724 $724 $8,144 $995 $362 Public Works AdministrationFacilities Maintenance $22,007 $19,993 $19,993 $19,993 $19,993 $19,993 $19,993 Fleet $37,294 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $34,933 $36,061 $398,104 $46,753 $235 $17,314 $109 $110 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$180,332 $281,651 $1,454,540 $176,053 $26,528 $60,742 $26,061 $24,166 $6,726 Proposed Costs$180,332 $281,651 $1,454,540 $176,053 $26,528 $60,742 $26,061 $24,166 $6,726 Page 767 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062021Central Service DepartmentsFD202 Downtown BidFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD401 Cap OutlayFD402 Fleet ReplaceFD403 IT ReplaceFD404 Major Fac RepFD505 Affordable HousingBuilding Charge$238 City Administration $2,734 $782 $10,953 Community Services GroupCity Attorney $2,989 $856 $11,976 City ClerkFinance $5,552 $1,011 $20,688 $5,449 $31 $124 $46 Network Services$153 Information ServicesFinance Support Services $273 $78 $1,093 Human Resources$1,719 Risk ManagementWellness ProgramPublic Works AdministrationFacilities Maintenance$1,225 FleetCIP Project Engineering$56,296 $129,675 Transportation/Plan EngineeringInsurance ISF FundNatural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$11,548 $2,727 $48,045 $5,449 $31 $56,296 $129,799 $46 Proposed Costs$11,548 $2,727 $48,045 $5,449 $31 $56,296 $129,799 $46 Page 768 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072021Central Service DepartmentsFD507 Trans ImpactFD601 WaterFD602 SewerFD611 ParkingFD621 TransitFD705 Whale RockFD711 Hazardous MatAll OtherSubtotalBuilding Charge $2,211 $2,211 $515 $57,513 City Administration $65,493 $76,235 $23,414 $7,593 $10,538 $1,122 $1,054,115 Community Services Group $24,017 $24,017 $52,037 $52,037 $4,003 $312,226 City Attorney $71,611 $83,357 $25,601 $8,303 $11,522 $1,227 $864,542 City Clerk $23,933 $16,306 $6,933 $2,311 $1,583 $269,184 Finance $183,216 $211,942 $65,834 $19,072 $21,899 $3,089 $117,901 $1,631,795 Network Services $254,845 $230,238 $97,654 $47,600 $58,646 $980 $213,858 $2,755,057 Information Services $79,648 $80,610 $33,223 $12,909 $8,845 $7,453 $1,101,323 Finance Support Services $6,535 $7,607 $2,336 $757 $1,052 $112 $105,416 Human Resources $121,534 $123,937 $33,121 $12,759 $14,721 $1,722 $1,263,717 Risk ManagementWellness Program $5,807 $5,916 $1,629 $543 $724 $58,370 Public Works Administration $23,032 $23,031 $181,803 $95,885 $703,819 Facilities Maintenance $59,853 $59,851 $65,797 $4,759 $1,112,923 Fleet $109,396 $174,039 $11,188 $22,376 $38,537 $1,255,563 CIP Project Engineering $202,775 $226,021 $96,346 $145,640 $45,091 $901,844 Transportation/Plan Engineering$33,778 $22,519 $382,823 Insurance ISF Fund $261,273 $272,552 $73,081 $24,360 $32,480 $2,772,955 Natural Resources Protection (Utility Services) $527 $1,981 $2,508 Eng Dev Review (Utility Services) ($14,755) ($14,755)($29,510)Subtotal$202,775 $1,504,197 $1,475,421 $853,069 $357,013 $188,389 $6,530 $379,471 $16,576,183 Proposed Costs$202,775 $1,504,197 $1,475,421 $853,069 $357,013 $188,389 $6,530 $379,471 $16,576,183 Page 769 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082021Central Service DepartmentsDirect BilledUnallocatedTotalBuilding Charge$57,513 City Administration $1,054,115 Community Services Group $312,226 City Attorney$864,542 City Clerk $237,016 $506,200 Finance $181,690 $1,813,485 Network Services$2,755,057 Information Services $1,101,323 Finance Support Services $105,416 Human Resources $1,263,717 Risk ManagementWellness Program$58,370 Public Works Administration $703,819 Facilities Maintenance $1,112,923 Fleet$1,255,563 CIP Project Engineering $1,898,909 $2,800,753 Transportation/Plan Engineering $743,124 $1,125,947 Insurance ISF Fund $2,772,955 Natural Resources Protection (Utility Services) ($2,508) $646,613 $646,613 Eng Dev Review (Utility Services) $29,510 Subtotal$27,002 $3,707,352 $20,310,537 Proposed Costs$27,002 $3,707,352 $20,310,537 Page 770 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012021DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$132,123 City Administration$1,115,952 Community Services Group$315,986 City Attorney$964,100 City Clerk$567,513 Finance $1,795,347 Network Services$2,856,721 Information Services$1,105,991 Finance Support Services$133,712 Human Resources$1,363,656 Risk Management$1,598 Wellness Program$9,226 Public Works Administration$606,828 Facilities Maintenance$1,231,266 ($70,032)Fleet$1,011,969 CIP Project Engineering$2,269,244 Transportation/Plan Engineering$891,289 Insurance ISF Fund$3,361,435 Natural Resources Protection (Utility Services) $646,613 Eng Dev Review (Utility Services)City Council$205,357 Cultural Activities$19,667 Economic Development$157,522 Natural Resource Protection$149,359 Tourism and Bid Promotion$32,264 Community Promotion$27,764 Finance Non Departmental$14,463 Community Development Admin$561,938 Commissions & Committees$14,389 Development Review$617,964 Long Range Planning$139,337 Building and Safety$414,319 Human Relations$31,465 Housing Policy/Homelessness$21,256 Parks Maintenance$672,474 Swim Center Maintenance$103,815 Urban Forest Services$181,139 Streets Maintenance$689,792 Traffic Signals & Lighting$170,045 Parking Admin$495 Stormwater and Flood Control$298,620 Water Administration/Engineering$73 Page 771 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022021DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedSolid Waste Recycling$78,245 Recreation Administration$308,250 Recreation Facilities$387,942 Youth Services$183,504 Community Services$71,576 Ranger Program$151,154 Aquatics$60,141 Golf Course $149,578 Jack HousePolice Administration$442,859 Patrol$1,557,933 Investigations$559,496 Police Support Services$568,396 Neighborhood Services$75,987 Traffic Safety$180,332 Fire Administration$281,651 Emergency Response$1,454,540 Hazard Prevention$176,053 Training Services$26,528 Fire Apparatus Service$60,742 Fire Station$26,061 Disaster Assistance$24,166 FD201 Local Sales Tax Fund$6,726 FD202 Downtown Bid Fund$11,548 FD205 CDBG FundFD206 Law Enforcement Grant Fund$2,727 FD208 Tourism Bid Fund$48,045 FD401 Capital Outlay Engineering$5,449 FD402 Fleet Replace$31 FD403 Info Tech Replacement Fund$56,296 FD404 Major Facility Replacement Fund$129,799 FD505 Affordable Housing Fund$46 FD507 Transportation Impact Fee Fund$202,775 FD601 Water Fund$1,504,197 FD602 Sewer Fund$1,475,421 FD611 Parking Fund$853,069 FD621Transit Fund$357,013 FD705 Whale Rock Fund$188,389 FD711 Hazardous Mat Task Force Fund$6,530 All Other$379,471 Unallocated$3,707,352 Direct Billed$27,002 Page 772 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032021DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedTotal$20,248,446 $62,091 $20,310,537 Page 773 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012021DepartmentsBuilding ChargeCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcSchedule: 1.007 2.009 3.005 4.006 5.006 6.012 7.019 8.006 9.006Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,740 ($1,375,303) $0 $12,493 $71,449 $18,675 $22,122 $64,287 $1,939 Community Services Group $0 $4,281 ($364,263) $3,537 $663 $4,780 $7,587 $2,849 $341 City Attorney $1,607 $13,061 $0 ($1,095,174) $13,266 $14,165 $24,202 $18,636 $1,040 City Clerk $2,647 $7,688 $0 $7,143 ($692,797) $12,174 $29,612 $5,697 $612 Finance $10,333 $24,323 $0 $22,598 $29,861 ($2,177,552) $71,631 $18,516 $1,937 Network Services $7,257 $78,401 $0 $35,958 $2,967 $66,857 ($3,255,094) $61,308 $8,965 Information Services $4,806 $54,681 $0 $13,922 $3,264 $20,450 $58,328 ($1,369,606) $1,193 Finance Support Services $0 $1,812 $0 $1,683 $0 $7,475 $0 $0 ($145,167)Human Resources $2,922 $18,474 $0 $17,165 $12,486 $26,482 $40,981 $9,623 $1,493 Risk Management $0 $21 $0 $20 $0 $220 $5 $0 $2 Wellness Program $0 $125 $0 $116 $0 $512 $184 $0 $10 Public Works Administration $19,844 $8,220 $52,037 $7,638 $40,573 $13,749 $63,931 $38,455 $12,619 Facilities Maintenance $4,300 $16,680 $0 $15,498 $1,978 $35,821 $34,462 $8,018 $1,348 Fleet $491 $13,710 $0 $12,739 $1,780 $35,100 $24,378 $7,216 $1,109 CIP Project Engineering $16,839 $30,742 $0 $28,563 $5,936 $40,198 $81,393 $24,055 $2,485 Transportation/Plan Engineering $430 $12,076 $0 $11,219 $2,374 $16,402 $41,221 $9,623 $977 Insurance ISF Fund $394 $36,893 $0 $40,340 $0 $51,007 $0 $0 $3,681 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 $2,347 $0 $2,181 $39,050 $6,551 $41,325 $8,018 $190 Cultural Activities $321 $4,503 $0 $4,184 $0 $7,400 $0 $0 $364 Economic Development $292 $113,841 $0 $7,412 $396 $12,766 $4,895 $1,603 $645 Natural Resource Protection $625 $61,692 $0 $8,140 $1,187 $12,887 $14,005 $4,811 $709 Tourism and Bid Promotion $0 $0 $0 $0 $692 $1,310 $6,489 $2,807 $0 Community Promotion $0 $5,660 $0 $5,258 $99 $10,432 $914 $401 $458 Finance Non Departmental $0 $3,958 $0 $3,677 $0 $5,425 $0 $0 $321 Community Development Admin $15,463 $12,216 $52,037 $11,349 $53,659 $18,803 $59,537 $247,906 $988 Commissions & Committees $0 $207 $0 $192 $0 $193 $13,725 $0 $16 Development Review $6,168 $33,963 $0 $31,557 $5,144 $45,117 $67,361 $20,849 $2,746 Long Range Planning $3,522 $0 $0 $0 $0 $0 $28,389 $0 $0 Building and Safety $9,793 $33,953 $0 $31,546 $4,551 $52,644 $65,158 $18,442 $23,048 Human Relations $0 $7,850 $0 $7,295 $0 $13,540 $0 $0 $635 Housing Policy/Homelessness $0 $0 $0 $0 $396 $749 $6,527 $1,603 $0 Parks Maintenance $3,832 $39,651 $0 $36,841 $4,749 $71,682 $78,529 $19,244 $3,205 Swim Center Maintenance $0 $6,084 $0 $5,654 $396 $12,316 $11,187 $1,603 $491 Urban Forest Services $590 $6,085 $0 $5,654 $1,187 $9,483 $26,248 $4,811 $492 Streets Maintenance $4,422 $17,797 $0 $16,536 $4,353 $33,366 $61,955 $17,641 $1,439 Traffic Signals & Lighting $0 $7,492 $0 $6,962 $791 $13,199 $37,114 $3,208 $606 Parking Admin $0 $123 $0 $112 $0 $213 $0 $0 $8 Page 774 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022021DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundSchedule: 10.007 11.005 12.005 13.007 14.015 15.005 16.005 17.008 18.008Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $14,753 $0 $99 $0 $11,873 $3,541 $0 $0 $35,380 Community Services Group $7,181 $0 $50 $0 $0 $0 $0 $0 $17,008 City Attorney $11,167 $0 $74 $0 $6,961 $0 $0 $0 $26,895 City Clerk $14,312 $0 $99 $0 $11,467 $0 $0 $0 $33,833 Finance $48,097 $0 $322 $0 $44,768 $0 $0 $0 $109,819 Network Services $28,276 $0 $186 $0 $31,440 $8,262 $0 $0 $68,496 Information Services $29,465 $0 $204 $0 $7,704 $0 $0 $0 $69,598 Finance Support Services $108 $0 $0 $0 $0 $0 $0 $0 $377 Human Resources ($1,558,283) $0 $149 $0 $12,657 $0 $0 $0 $52,195 Risk Management $1 ($1,872) $0 $0 $0 $0 $0 $0 $5 Wellness Program $7 $0 ($66,158) $0 $55,952 $0 $0 $0 $26 Public Works Administration $24,320 $0 $1,086 ($971,163) $31,803 $0 $0 $0 $50,060 Facilities Maintenance $19,456 $0 $905 $74,227 ($1,433,036) $15,344 $0 $0 $43,765 Fleet $17,429 $0 $814 $60,666 $73,596 ($1,300,114) $0 $0 $39,117 CIP Project Engineering $57,149 $0 $2,714 $75,110 $29,108 $9,945 ($2,800,753) $0 $127,272 Transportation/Plan Engineering $22,845 $0 $1,086 $57,341 $743 $7,459 $0 ($1,125,947) $50,862 Insurance ISF Fund $0 $1,872 $0 $0 $2,041 $0 $0 $0 ($3,497,663)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 $18,548 $0 $905 $0 $37,838 $0 $0 $0 $41,094 Cultural Activities $286 $0 $0 $0 $1,663 $0 $0 $0 $946 Economic Development $4,185 $0 $181 $0 $1,511 $0 $0 $0 $9,795 Natural Resource Protection $11,594 $0 $543 $0 $3,237 $3,729 $0 $0 $26,200 Tourism and Bid Promotion $6,440 $0 $316 $0 $0 $0 $0 $0 $14,210 Community Promotion $1,278 $0 $45 $0 $0 $0 $0 $0 $3,219 Finance Non Departmental $251 $0 $0 $0 $0 $0 $0 $0 $831 Community Development Admin $19,174 $0 $905 $0 $26,735 $0 $0 $0 $43,166 Commissions & Committees $13 $0 $0 $0 $0 $0 $0 $0 $43 Development Review $49,993 $0 $2,353 $0 $9,860 $4,972 $0 $225,189 $112,692 Long Range Planning $0 $0 $0 $0 $6,089 $0 $0 $101,337 $0 Building and Safety $44,471 $0 $2,082 $0 $16,932 $11,188 $0 $0 $100,511 Human Relations $497 $0 $0 $0 $0 $0 $0 $0 $1,648 Housing Policy/Homelessness $3,680 $0 $181 $0 $0 $0 $0 $0 $8,120 Parks Maintenance $46,672 $0 $2,172 $88,047 $31,609 $140,473 $0 $0 $105,768 Swim Center Maintenance $4,065 $0 $181 $47,469 $0 $4,972 $0 $0 $9,397 Urban Forest Services $11,426 $0 $543 $51,419 $5,241 $32,322 $0 $0 $25,638 Streets Maintenance $41,608 $0 $1,991 $86,073 $54,711 $254,842 $0 $0 $93,058 Traffic Signals & Lighting $7,834 $0 $362 $49,443 $5,329 $19,890 $0 $0 $17,815 Parking Admin $12 $0 $0 $0 $0 $0 $0 $0 $27 Page 775 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032021DepartmentsNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedSchedule: 19.005 20.005Building Charge $0 $0 $0 City Administration $0 $0 $0 Community Services Group $0 $0 $0 City Attorney $0 $0 $0 City Clerk $0 $0 $0 Finance $0 $0 $0 Network Services $0 $0 $0 Information Services $0 $0 $0 Finance Support Services $0 $0 $0 Human Resources $0 $0 $0 Risk Management $0 $0 $0 Wellness Program $0 $0 $0 Public Works Administration $0 $0 $0 Facilities Maintenance $0 $0 $0 Fleet $0 $0 $0 CIP Project Engineering $0 $0 $0 Transportation/Plan Engineering $0 $0 $0 Insurance ISF Fund $0 $0 $0 Natural Resources Protection (Utility Services) ($646,613) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 City Council $0 $0 $205,357 Cultural Activities $0 $0 $19,667 Economic Development $0 $0 $157,522 Natural Resource Protection $0 $0 $149,359 Tourism and Bid Promotion $0 $0 $32,264 Community Promotion $0 $0 $27,764 Finance Non Departmental $0 $0 $14,463 Community Development Admin $0 $0 $561,938 Commissions & Committees $0 $0 $14,389 Development Review $0 $0 $617,964 Long Range Planning $0 $0 $139,337 Building and Safety $0 $0 $414,319 Human Relations $0 $0 $31,465 Housing Policy/Homelessness $0 $0 $21,256 Parks Maintenance $0 $0 $672,474 Swim Center Maintenance $0 $0 $103,815 Urban Forest Services $0 $0 $181,139 Streets Maintenance $0 $0 $689,792 Traffic Signals & Lighting $0 $0 $170,045 Parking Admin $0 $0 $495 Page 776 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042021DepartmentsBuilding ChargeCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcStormwater and Flood Control $0 $12,793 $0 $11,885 $2,429 $20,823 $25,626 $62,003 $1,035 Water Administration/Engineering $0 $24 $0 $21 $0 $20 $0 $0 $2 Solid Waste Recycling $0 $1,617 $52,037 $1,502 $438 $2,641 $4,485 $1,766 $131 Recreation Administration $0 $10,290 $52,041 $9,561 $17,312 $14,357 $24,345 $28,282 $9,796 Recreation Facilities $0 $3,178 $0 $2,952 $396 $4,124 $18,449 $1,603 $257 Youth Services $0 $13,163 $0 $12,231 $791 $16,039 $103,704 $3,208 $1,064 Community Services $0 $5,215 $0 $4,845 $791 $9,261 $16,704 $3,208 $421 Ranger Program $0 $6,890 $0 $6,403 $1,187 $11,408 $24,117 $4,811 $557 Aquatics $0 $7,854 $0 $7,297 $396 $9,727 $18,501 $1,603 $635 Golf Course $0 $8,123 $0 $7,547 $1,583 $16,622 $21,191 $6,415 $657 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $0 $19,913 $0 $18,502 $10,437 $40,764 $93,212 $120,407 $1,610 Patrol $0 $132,132 $0 $122,768 $17,015 $149,140 $322,315 $68,961 $10,682 Investigations $0 $39,611 $0 $36,803 $6,727 $48,208 $90,311 $27,263 $3,202 Police Support Services $0 $32,257 $0 $29,970 $7,518 $44,413 $135,713 $30,471 $2,608 Neighborhood Services $0 $3,092 $0 $2,874 $396 $4,119 $21,361 $1,603 $250 Traffic Safety $0 $11,680 $0 $10,853 $1,583 $13,838 $24,600 $6,415 $944 Fire Administration $0 $17,050 $0 $15,843 $11,695 $24,434 $55,042 $73,473 $1,379 Emergency Response $0 $155,717 $0 $144,682 $17,807 $171,636 $278,234 $72,167 $12,589 Hazard Prevention $0 $9,963 $0 $9,259 $2,176 $14,653 $41,764 $8,821 $805 Training Services $0 $1,117 $0 $1,038 $0 $3,985 $0 $0 $90 Fire Apparatus Service $0 $5,108 $0 $4,746 $791 $13,066 $8,051 $3,208 $413 Fire Station $0 $519 $0 $483 $0 $4,882 $0 $0 $42 Disaster Assistance $0 $523 $0 $485 $0 $2,979 $0 $0 $43 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $6,726 $0 $0 $0 FD202 Downtown Bid Fund $0 $2,734 $0 $2,989 $0 $5,552 $0 $0 $273 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $782 $0 $856 $0 $1,011 $0 $0 $78 FD208 Tourism Bid Fund $238 $10,953 $0 $11,976 $0 $20,688 $153 $0 $1,093 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $5,449 $0 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $31 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $124 $0 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $46 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD601 Water Fund $2,211 $65,493 $24,017 $71,611 $23,933 $183,216 $254,845 $79,648 $6,535 FD602 Sewer Fund $2,211 $76,235 $24,017 $83,357 $16,306 $211,942 $230,238 $80,610 $7,607 FD611 Parking Fund $0 $23,414 $52,037 $25,601 $6,933 $65,834 $97,654 $33,223 $2,336 FD621Transit Fund $515 $7,593 $52,037 $8,303 $2,311 $19,072 $47,600 $12,909 $757 FD705 Whale Rock Fund $0 $10,538 $4,003 $11,522 $1,583 $21,899 $58,646 $8,845 $1,052 FD711 Hazardous Mat Task Force Fund $0 $1,122 $0 $1,227 $0 $3,089 $980 $0 $112 All Other $0 $0 $0 $0 $0 $117,901 $213,858 $7,453 $0 Page 777 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052021DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundStormwater and Flood Control $23,406 $0 $1,111 $57,617 $0 $27,349 $0 $0 $52,543 Water Administration/Engineering $1 $0 $0 $0 $0 $0 $0 $0 $5 Solid Waste Recycling $4,153 $0 $200 $0 $0 $0 $0 $0 $9,275 Recreation Administration $15,372 $0 $724 $0 $85,313 $6,216 $0 $0 $34,641 Recreation Facilities $3,881 $0 $181 $0 $344,134 $0 $0 $0 $8,787 Youth Services $8,194 $0 $362 $0 $5,743 $0 $0 $0 $19,005 Community Services $7,690 $0 $362 $0 $5,743 $0 $0 $0 $17,336 Ranger Program $11,476 $0 $543 $0 $5,743 $52,212 $0 $0 $25,807 Aquatics $4,178 $0 $181 $0 $0 $0 $0 $0 $9,769 Golf Course $15,236 $0 $724 $0 $0 $37,294 $0 $0 $34,186 Jack House $0 $0 $0 $0 $0 $0 $0 $0 $0 Police Administration $35,492 $0 $1,176 $0 $22,007 $22,376 $0 $0 $56,963 Patrol $166,613 $0 $7,782 $0 $22,007 $161,608 $0 $0 $376,910 Investigations $65,069 $0 $3,077 $0 $22,007 $70,858 $0 $0 $146,360 Police Support Services $71,965 $0 $3,438 $0 $44,014 $4,973 $0 $0 $161,056 Neighborhood Services $3,876 $0 $181 $0 $22,007 $7,459 $0 $0 $8,769 Traffic Safety $15,461 $0 $724 $0 $22,007 $37,294 $0 $0 $34,933 Fire Administration $25,957 $0 $724 $0 $19,993 $0 $0 $0 $36,061 Emergency Response $175,467 $0 $8,144 $0 $19,993 $0 $0 $0 $398,104 Hazard Prevention $20,871 $0 $995 $0 $19,993 $0 $0 $0 $46,753 Training Services $70 $0 $0 $0 $19,993 $0 $0 $0 $235 Fire Apparatus Service $7,683 $0 $362 $0 $0 $0 $0 $0 $17,314 Fire Station $33 $0 $0 $0 $19,993 $0 $0 $0 $109 Disaster Assistance $33 $0 $0 $0 $19,993 $0 $0 $0 $110 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 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $1,719 $0 $0 $0 $1,225 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $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 $0 $56,296 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $129,675 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $202,775 $0 $0 FD601 Water Fund $121,534 $0 $5,807 $23,032 $59,853 $109,396 $226,021 $0 $261,273 FD602 Sewer Fund $123,937 $0 $5,916 $23,031 $59,851 $174,039 $96,346 $0 $272,552 FD611 Parking Fund $33,121 $0 $1,629 $181,803 $65,797 $11,188 $145,640 $33,778 $73,081 FD621Transit Fund $12,759 $0 $543 $95,885 $4,759 $0 $45,091 $22,519 $24,360 FD705 Whale Rock Fund $14,721 $0 $724 $0 $0 $22,376 $0 $0 $32,480 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 All Other $1,722 $0 $0 $0 $0 $38,537 $0 $0 $0 Page 778 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062021DepartmentsNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedStormwater and Flood Control $0 $0 $298,620 Water Administration/Engineering $0 $0 $73 Solid Waste Recycling $0 $0 $78,245 Recreation Administration $0 $0 $308,250 Recreation Facilities $0 $0 $387,942 Youth Services $0 $0 $183,504 Community Services $0 $0 $71,576 Ranger Program $0 $0 $151,154 Aquatics $0 $0 $60,141 Golf Course $0 $0 $149,578 Jack House $0 $0 $0 Police Administration $0 $0 $442,859 Patrol $0 $0 $1,557,933 Investigations $0 $0 $559,496 Police Support Services $0 $0 $568,396 Neighborhood Services $0 $0 $75,987 Traffic Safety $0 $0 $180,332 Fire Administration $0 $0 $281,651 Emergency Response $0 $0 $1,454,540 Hazard Prevention $0 $0 $176,053 Training Services $0 $0 $26,528 Fire Apparatus Service $0 $0 $60,742 Fire Station $0 $0 $26,061 Disaster Assistance $0 $0 $24,166 FD201 Local Sales Tax Fund $0 $0 $6,726 FD202 Downtown Bid Fund $0 $0 $11,548 FD205 CDBG Fund $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $2,727 FD208 Tourism Bid Fund $0 $0 $48,045 FD401 Capital Outlay Engineering $0 $0 $5,449 FD402 Fleet Replace $0 $0 $31 FD403 Info Tech Replacement Fund $0 $0 $56,296 FD404 Major Facility Replacement Fund $0 $0 $129,799 FD505 Affordable Housing Fund $0 $0 $46 FD507 Transportation Impact Fee Fund $0 $0 $202,775 FD601 Water Fund $527 ($14,755) $1,504,197 FD602 Sewer Fund $1,981 ($14,755) $1,475,421 FD611 Parking Fund $0 $0 $853,069 FD621Transit Fund $0 $0 $357,013 FD705 Whale Rock Fund $0 $0 $188,389 FD711 Hazardous Mat Task Force Fund $0 $0 $6,530 All Other $0 $0 $379,471 Page 779 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072021DepartmentsBuilding ChargeCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcSubtotal$0 $0 $0 $0 ($237,016)($181,690)$0 $0 $0 Direct BillUnallocated$237,016 $181,690 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 780 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082021DepartmentsHuman ResourcesRisk MgmtWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundSubtotal$0 $0 $0 $0 $0 $0 ($1,898,909)($743,124)$0 Direct BillUnallocated$1,898,909 $743,124 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 781 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092021DepartmentsNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedSubtotal($644,105)($29,510)$16,576,183 Direct Bill ($2,508) $29,510 $27,002 Unallocated $646,613 $3,707,352 Total$0 $0 $20,310,537 Page 782 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012021DepartmentBasis 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 Other GF ExpTotal Expenditures by General Fund Department/Division 2.006 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 2.007 Economic DevelopmentDirect Allocation to Economic Development 2.008 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 3.004 Project SupervisionPercent of Project Supervision Time by Department/Fund1011501 - City Attorney 4.004 City AttorneyTotal Operating Expenditures by Department/Division 4.005 Other GF ExpTotal Expenditures by General Fund Department/Division1011021 - City Clerk 5.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 5.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1012000 - Finance 6.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 6.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 6.006 PurchasingOperating Services and Supply Expenditures by Fund/Department/Division 6.007 General FinanceTotal Operating Expenditures by Department/Division 6.008 Utility BillingDirect Allocation to Water (FD601) & Sewer (FD602) 6.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 6.010 BudgetTotal Operating Expenditures by Department/Division 6.011 Other GF Exp1011101 - Network Services 7.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.005 Enterprise AppsFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.006 MDC SupportNumber of MDCs by Fund/Department/DivisionPage 783 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022021DepartmentBasis of allocation 7.007 Tablet SupportNumber of Tablets by Fund/Department/Division 7.008 Server SupportNumber of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.009 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.010 RadiosNumber of Assigned Radios by Fund/Department 7.011 TelemetryNumber of Controllers by Fund/Div/Dept 7.012 Cell PhonesNumber of Cell Phones and Smart Phones Fund/Division/Department 7.013 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 7.014 TelephonesNumber of Telephones by Fund/Department 7.015 Cuesta 7.016 South HillsNumber of Radio Repeaters by Fund/Department/Division 7.017 TassajaraNumber of Radio Repeaters by Fund/Department/Division 7.018 Direct Dept Exp1011103 - Information Services 8.004 Information ServicesEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.005 Enterprise Apps1012006 - Finance Support Services 9.004 General Support Services Total Operating Expenditures by Department/Division 9.005 ParkingParking Fee Charged by Department1013001 - Human Resources 10.004 Human ResourcesFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 10.005 Other GF ExpTotal Expenditures by General Fund Department/Division 10.006 Tiution ReimbursementTuition Exp by General Fund Department/Division1013002 - Risk Management 11.004 Risk ManagementDirect Allocation to the Insurance ISF Fund 8021013003 - Wellness Program 12.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1015001 - Public Works Administration 13.004 Deputy Director/City Engineer Hours Supervised by Department/Division 13.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Page 784 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032021DepartmentBasis of allocation 13.006 UtilitiesAnalysis of Time Worked1015005 - Facilities Maintenance 14.004 Utilities/Janitorial - City Hall Square Feet by Department 14.005 Utilities - 919 Palm Street Square Feet by Department 14.006 Janitorial - 919 Palm Street Square Feet by Department 14.007 Utilities - Corp YardSquare Feet by Department 14.008 Janitorial - Corp YardSquare Feet by Department 14.009 Utilities - OtherSquare Feet by Department 14.010 Janitorial - OtherSquare Feet by Department 14.011 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 14.012 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 14.013 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 14.014 Building MaintenanceMaintenance Square Footage by Fund/Department1015008 - Fleet 15.004 FleetCount of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 16.004 Project EngineeringNumber of Project Hours by Fund1015010 - Transportation/Plan Engineering 17.004 ParkingDirect Allocation to Fund 611 Parking 17.005 TransitDirect Allocation to Fund 621 Transit 17.006 Development ReviewDirect Allocation to Development Review 17.007 Long Range PlanDirect Allocation to Long Range Plan8020000 - Insurance ISF Fund 18.004 Risk ManagementFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 18.005 Workers Comp 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) 18.006 Liability ClaimsDirect to Water, Sewer and Parking Funds 18.007 General Fund Liab Claims Total Expenditures by General Fund Department1011050 - Natural Resources Protection (Utility Services) 19.004 Program SupportAgreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services) 20.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development ReviewPage 785 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 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 Page 786 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeCosts to be allocatedDetail page 25Schedule 1.00220211st 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 Page 787 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 26Schedule 1.0032021TotalGeneral & 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 Page 788 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 27Schedule 1.0042021User 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 FootagePage 789 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 28Schedule 1.0052021User 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 Page 790 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 29Schedule 1.0062021User 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 FootagePage 791 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 30Schedule 1.0072021TotalCity 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 Page 792 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 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. Other GF Exp – These costs are associated with expenditures related public outreach and other contract services. Costs are allocated based on the total expenditures for General Fund Departments. 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. Page 793 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationCosts to be allocatedDetail page 32Schedule 2.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,115,952 $1,115,952 Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011001 - City Administration$2,323 $2,323 1011501 - City Attorney$12,493 $12,493 1011021 - City Clerk$71,449 $71,449 1012000 - Finance $18,675 $18,675 1011101 - Network Services$22,122 $22,122 1011103 - Information Services$64,287 $64,287 1012006 - Finance Support Services$1,939 $1,939 1013001 - Human Resources$14,753 $14,753 1013003 - Wellness Program$99 $99 1015005 - Facilities Maintenance$11,873 $11,873 1015008 - Fleet$3,541 $3,541 8020000 - Insurance ISF Fund$35,380 $35,380 Total allocated additions:$2,740 $258,934 $261,674 $261,674 Total to be allocated$1,118,692 $258,934 $1,377,626 Page 794 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 33Schedule 2.0032021TotalGeneral & AdminCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES $598,101 $53,829 $436,614 $35,886 $47,848 $23,924 FRINGE BENEFITS $280,426 $25,238 $204,711 $16,826 $22,434 $11,217 Other Expense and CostSERVICES & SUPPLIES $108,114 $9,730 $78,923 $6,487 $8,649 $4,325 GENERAL FUND EXP $129,311 $129,311 Departmental Expenditures$1,115,952 $88,797 $720,248 $129,311 $59,199 $78,931 $39,466 Additions: 1stOther $2,740 $2,740 Functional Cost$1,118,692 $91,537 $720,248 $129,311 $59,199 $78,931 $39,466 Reallocate Admin ($91,537) $64,186 $11,524 $5,276 $7,034 $3,517 Allocable Costs$1,118,692 $784,434 $140,835 $64,475 $85,965 $42,983 1st Allocation$1,118,692 $784,434 $140,835 $64,475 $85,965 $42,983 Additions: 2ndOther $258,934 $258,934 Functional Cost$258,934 $258,934 Reallocate Admin ($258,934) $181,566 $32,598 $14,923 $19,898 $9,949 Allocable Costs$258,934 $181,566 $32,598 $14,923 $19,898 $9,949 2nd Allocation$258,934 $181,566 $32,598 $14,923 $19,898 $9,949 Total allocated$1,377,626 $966,000 $173,433 $79,398 $105,863 $52,932 Page 795 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 34Schedule 2.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.197 % $1,544 $1,544 $357 $1,901 Cultural Activities 332,351 0.378 % $2,962 $2,962 $686 $3,648 Economic Development 588,878 0.669 % $5,248 $5,248 $1,215 $6,463 Natural Resource Protection 646,613 0.735 % $5,763 $5,763 $1,334 $7,097 Community Promotion 417,721 0.475 % $3,723 $3,723 $862 $4,585 City Attorney 964,100 1.095 % $8,593 $8,593 $1,989 $10,582 City Clerk 567,513 0.645 % $5,058 $5,058 $1,171 $6,229 Finance 1,795,348 2.040 % $16,001 $16,001 $3,704 $19,705 Network Services 2,856,721 3.246 % $25,461 $25,461 $5,893 $31,354 Human Resources 1,363,656 1.549 % $12,154 $12,154 $2,813 $14,967 Insurance ISF Fund 3,361,435 3.819 % $29,959 $29,959 $6,934 $36,893 Wellness Program 9,226 0.010 % $82 $82 $19 $101 Community Development Admin 901,725 1.025 % $8,037 $8,037 $1,860 $9,897 Commissions & Committees 15,291 0.017 % $136 $136 $32 $168 Development Review 2,507,040 2.848 % $22,344 $22,344 $5,172 $27,516 Building and Safety 2,506,262 2.848 % $22,337 $22,337 $5,170 $27,507 Public Works Administration 606,828 0.689 % $5,408 $5,408 $1,252 $6,660 Parks Maintenance 2,926,873 3.325 % $26,086 $26,086 $6,038 $32,124 Swim Center Maintenance 449,101 0.510 % $4,003 $4,003 $926 $4,929 Urban Forest Services 449,130 0.510 % $4,003 $4,003 $927 $4,930 Facilities Maintenance 1,231,266 1.399 % $10,974 $10,974 $2,540 $13,514 Streets Maintenance 1,313,626 1.493 % $11,708 $11,708 $2,710 $14,418 Stormwater and Flood Control 944,270 1.073 % $8,416 $8,416 $1,948 $10,364 Traffic Signals & Lighting 553,073 0.628 % $4,929 $4,929 $1,141 $6,070 Fleet 1,011,969 1.150 % $9,019 $9,019 $2,088 $11,107 Transportation/Plan Engineering 891,289 1.013 % $7,944 $7,944 $1,839 $9,783 Recreation Administration 759,597 0.863 % $6,770 $6,770 $1,567 $8,337 Recreation Facilities 234,614 0.267 % $2,091 $2,091 $484 $2,575 Youth Services 971,662 1.104 % $8,660 $8,660 $2,004 $10,664 Ranger Program 508,601 0.578 % $4,533 $4,533 $1,049 $5,582 Aquatics 579,746 0.659 % $5,167 $5,167 $1,196 $6,363 Police Administration 1,469,923 1.670 % $13,101 $13,101 $3,032 $16,133 Patrol 9,753,373 11.082 % $86,928 $86,928 $20,120 $107,048 Investigations 2,923,797 3.322 % $26,059 $26,059 $6,032 $32,091 Neighborhood Services 228,265 0.259 % $2,034 $2,034 $471 $2,505 Traffic Safety 862,135 0.980 % $7,684 $7,684 $1,779 $9,463 Fire Administration 1,258,603 1.430 % $11,217 $11,217 $2,596 $13,813 Emergency Response 11,494,300 13.060 % $102,444 $102,444 $23,712 $126,156 Hazard Prevention 735,525 0.836 % $6,555 $6,555 $1,517 $8,072 Training Services 82,496 0.094 % $735 $735 $170 $905 Fire Station 38,314 0.044 % $341 $341 $79 $420 Page 796 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 35Schedule 2.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $344 $344 $80 $424 FD202 Downtown Bid Fund 249,074 0.283 % $2,220 $2,220 $514 $2,734 FD601 Water Fund 5,967,217 6.780 % $53,183 $53,183 $12,310 $65,493 FD611 Parking Fund 2,133,271 2.424 % $19,013 $19,013 $4,401 $23,414 FD602 Sewer Fund 6,945,877 7.892 % $61,906 $61,906 $14,329 $76,235 Golf Course 599,587 0.681 % $5,344 $5,344 $1,237 $6,581 FD705 Whale Rock Fund 960,111 1.091 % $8,557 $8,557 $1,981 $10,538 Information Services 1,105,991 1.257 % $9,857 $9,857 $2,282 $12,139 FD208 Tourism Bid Fund 997,909 1.134 % $8,894 $8,894 $2,059 $10,953 FD621Transit Fund 691,854 0.786 % $6,166 $6,166 $1,427 $7,593 FD206 Law Enforcement Grant Fund 71,259 0.081 % $635 $635 $147 $782 Fire Apparatus Service 377,035 0.428 % $3,360 $3,360 $778 $4,138 Police Support Services 2,381,005 2.705 % $21,221 $21,221 $4,912 $26,133 Community Services 384,912 0.437 % $3,431 $3,431 $794 $4,225 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $911 $911 $211 $1,122 Human Relations 579,489 0.658 % $5,165 $5,165 $1,195 $6,360 CIP Project Engineering 2,269,244 2.578 % $20,225 $20,225 $4,681 $24,906 Community Services Group 315,986 0.359 % $2,816 $2,816 $652 $3,468 Risk Management 1,598 0.002 % $14 $14 $3 $17 Water Administration/Engineering 1,709 0.002 % $15 $15 $4 $19 Solid Waste Recycling 119,370 0.136 % $1,064 $1,064 $246 $1,310 Finance Support Services 133,712 0.152 % $1,192 $1,192 $276 $1,468 Finance Non Departmental 292,146 0.332 % $2,604 $2,604 $603 $3,207 Parking Admin 9,386 0.008 % $86 $86 $16 $102 Total88,014,041 100.000 %$784,434 $784,434 $181,566 $966,000 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 797 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 36Schedule 2.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $361 $361 $85 $446 Cultural Activities 332,351 0.491 % $692 $692 $163 $855 Economic Development 588,878 0.870 % $1,226 $1,226 $289 $1,515 Natural Resource Protection 646,613 0.956 % $1,346 $1,346 $317 $1,663 Community Promotion 417,721 0.617 % $870 $870 $205 $1,075 City Attorney 964,100 1.425 % $2,007 $2,007 $472 $2,479 City Clerk 567,513 0.839 % $1,181 $1,181 $278 $1,459 Finance 1,795,348 2.654 % $3,738 $3,738 $880 $4,618 Network Services 2,856,721 4.223 % $5,947 $5,947 $1,400 $7,347 Information Services 1,105,991 1.635 % $2,302 $2,302 $542 $2,844 Finance Support Services 133,712 0.198 % $278 $278 $66 $344 Human Resources 1,363,656 2.016 % $2,839 $2,839 $668 $3,507 Wellness Program 9,226 0.014 % $19 $19 $5 $24 Community Development Admin 901,725 1.333 % $1,877 $1,877 $442 $2,319 Commissions & Committees 15,291 0.023 % $32 $32 $7 $39 Development Review 2,507,040 3.706 % $5,219 $5,219 $1,228 $6,447 Building and Safety 2,506,262 3.705 % $5,218 $5,218 $1,228 $6,446 Public Works Administration 606,828 0.897 % $1,263 $1,263 $297 $1,560 Parks Maintenance 2,926,873 4.327 % $6,093 $6,093 $1,434 $7,527 Swim Center Maintenance 449,101 0.664 % $935 $935 $220 $1,155 Urban Forest Services 449,130 0.664 % $935 $935 $220 $1,155 Facilities Maintenance 1,231,266 1.820 % $2,563 $2,563 $603 $3,166 Streets Maintenance 1,313,626 1.942 % $2,735 $2,735 $644 $3,379 Stormwater and Flood Control 944,270 1.396 % $1,966 $1,966 $463 $2,429 Traffic Signals & Lighting 553,073 0.818 % $1,151 $1,151 $271 $1,422 Fleet 1,011,969 1.496 % $2,107 $2,107 $496 $2,603 City Administration 1,115,952 1.650 % $2,323 $2,323 $2,323 Transportation/Plan Engineering 891,289 1.318 % $1,856 $1,856 $437 $2,293 Recreation Administration 759,597 1.123 % $1,581 $1,581 $372 $1,953 Recreation Facilities 234,614 0.347 % $488 $488 $115 $603 Youth Services 971,662 1.436 % $2,023 $2,023 $476 $2,499 Community Services 384,912 0.569 % $801 $801 $189 $990 Ranger Program 508,601 0.752 % $1,059 $1,059 $249 $1,308 Aquatics 579,746 0.857 % $1,207 $1,207 $284 $1,491 Golf Course 599,587 0.886 % $1,248 $1,248 $294 $1,542 Police Administration 1,469,923 2.173 % $3,060 $3,060 $720 $3,780 Patrol 9,753,373 14.417 % $20,305 $20,305 $4,779 $25,084 Investigations 2,923,797 4.322 % $6,087 $6,087 $1,433 $7,520 Police Support Services 2,381,005 3.520 % $4,957 $4,957 $1,167 $6,124 Neighborhood Services 228,265 0.337 % $475 $475 $112 $587 Traffic Safety 862,135 1.274 % $1,795 $1,795 $422 $2,217 Page 798 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 37Schedule 2.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $2,620 $2,620 $617 $3,237 Emergency Response 11,494,300 16.991 % $23,929 $23,929 $5,632 $29,561 Hazard Prevention 735,525 1.087 % $1,531 $1,531 $360 $1,891 Training Services 82,496 0.122 % $172 $172 $40 $212 Fire Station 38,314 0.057 % $80 $80 $19 $99 Disaster Assistance 38,550 0.057 % $80 $80 $19 $99 Fire Apparatus Service 377,035 0.557 % $785 $785 $185 $970 Finance Non Departmental 292,146 0.432 % $608 $608 $143 $751 Human Relations 579,489 0.857 % $1,206 $1,206 $284 $1,490 CIP Project Engineering 2,269,244 3.354 % $4,724 $4,724 $1,112 $5,836 Community Services Group 315,986 0.467 % $658 $658 $155 $813 Risk Management 1,598 0.002 % $3 $3 $1 $4 Water Administration/Engineering 1,709 0.003 % $4 $4 $1 $5 Solid Waste Recycling 119,370 0.176 % $249 $249 $58 $307 Parking Admin 9,386 0.012 % $21 $21 $21 Total67,649,766 100.000 %$140,835 $140,835 $32,598 $173,433 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 799 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 38Schedule 2.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $32,238 $32,238 $7,462 $39,700 Information Services 50 50.000 % $32,237 $32,237 $7,461 $39,698 Total100 100.000 %$64,475 $64,475 $14,923 $79,398 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource:Page 800 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 39Schedule 2.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $85,965 $85,965 $19,898 $105,863 Total100 100.000 %$85,965 $85,965 $19,898 $105,863 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource:Page 801 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 40Schedule 2.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $42,983 $42,983 $9,949 $52,932 Total100 100.000 %$42,983 $42,983 $9,949 $52,932 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource:Page 802 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 41Schedule 2.0092021TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Administration $2,323 $2,323 Community Services Group $4,281 $3,468 $813 City Attorney $13,061 $10,582 $2,479 City Clerk $7,688 $6,229 $1,459 Finance $24,323 $19,705 $4,618 Network Services $78,401 $31,354 $7,347 $39,700 Information Services $54,681 $12,139 $2,844 $39,698 Finance Support Services $1,812 $1,468 $344 Human Resources $18,474 $14,967 $3,507 Risk Management $21 $17 $4 Wellness Program $125 $101 $24 Public Works Administration $8,220 $6,660 $1,560 Facilities Maintenance $16,680 $13,514 $3,166 Fleet $13,710 $11,107 $2,603 CIP Project Engineering $30,742 $24,906 $5,836 Transportation/Plan Engineering $12,076 $9,783 $2,293 Insurance ISF Fund $36,893 $36,893 City Council $2,347 $1,901 $446 Cultural Activities $4,503 $3,648 $855 Economic Development $113,841 $6,463 $1,515 $105,863 Natural Resource Protection $61,692 $7,097 $1,663 $52,932 Community Promotion $5,660 $4,585 $1,075 Finance Non Departmental $3,958 $3,207 $751 Community Development Admin $12,216 $9,897 $2,319 Commissions & Committees $207 $168 $39 Development Review $33,963 $27,516 $6,447 Building and Safety $33,953 $27,507 $6,446 Human Relations $7,850 $6,360 $1,490 Parks Maintenance $39,651 $32,124 $7,527 Swim Center Maintenance $6,084 $4,929 $1,155 Urban Forest Services $6,085 $4,930 $1,155 Streets Maintenance $17,797 $14,418 $3,379 Traffic Signals & Lighting $7,492 $6,070 $1,422 Parking Admin $123 $102 $21 Stormwater and Flood Control $12,793 $10,364 $2,429 Water Administration/Engineering $24 $19 $5 Solid Waste Recycling $1,617 $1,310 $307 Recreation Administration $10,290 $8,337 $1,953 Recreation Facilities $3,178 $2,575 $603 Youth Services $13,163 $10,664 $2,499 Page 803 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 42Schedule 2.0092021TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCommunity Services $5,215 $4,225 $990 Ranger Program $6,890 $5,582 $1,308 Aquatics $7,854 $6,363 $1,491 Golf Course $8,123 $6,581 $1,542 Police Administration $19,913 $16,133 $3,780 Patrol $132,132 $107,048 $25,084 Investigations $39,611 $32,091 $7,520 Police Support Services $32,257 $26,133 $6,124 Neighborhood Services $3,092 $2,505 $587 Traffic Safety $11,680 $9,463 $2,217 Fire Administration $17,050 $13,813 $3,237 Emergency Response $155,717 $126,156 $29,561 Hazard Prevention $9,963 $8,072 $1,891 Training Services $1,117 $905 $212 Fire Apparatus Service $5,108 $4,138 $970 Fire Station $519 $420 $99 Disaster Assistance $523 $424 $99 FD202 Downtown Bid Fund $2,734 $2,734 FD206 Law Enforcement Grant Fund $782 $782 FD208 Tourism Bid Fund $10,953 $10,953 FD601 Water Fund $65,493 $65,493 FD602 Sewer Fund $76,235 $76,235 FD611 Parking Fund $23,414 $23,414 FD621Transit Fund $7,593 $7,593 FD705 Whale Rock Fund $10,538 $10,538 FD711 Hazardous Mat Task Force Fund $1,122 $1,122 Total$1,377,626 $966,000 $173,433 $79,398 $105,863 $52,932 Page 804 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 3.01 COMMUNITY SERVICES GROUP NATURE AND EXTENT OF SERVICE The Community Services Group (CSG) is comprised of the four externally facing departments (Community Development, Parks and Recreation, Public Works, and Utilities). Business and Administrative functions in support of all four departments are managed by the Business Services and Administrative Manager as well as the general fund program of Solid Waste and Recycling. The Department Heads, and the Business Services and Administrative Manager report to the Assistant City Manager and are responsible for daily operations of their departments/programs. Costs are allocated as follows: Project Supervision – These costs are associated with supervision of projects within the Utilities and Public Works Departments. Costs are allocated based on the percent of time of supervision by Fund. Page 805 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupCosts to be allocatedDetail page 44Schedule 3.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $315,986 $315,986 Allocated additions: 1011001 - City Administration $3,474 $807 $4,281 1011501 - City Attorney$3,537 $3,537 1011021 - City Clerk$663 $663 1012000 - Finance $4,780 $4,780 1011101 - Network Services$7,587 $7,587 1011103 - Information Services$2,849 $2,849 1012006 - Finance Support Services$341 $341 1013001 - Human Resources$7,181 $7,181 1013003 - Wellness Program$50 $50 8020000 - Insurance ISF Fund$17,008 $17,008 Total allocated additions:$3,474 $44,803 $48,277 $48,277 Total to be allocated$319,460 $44,803 $364,263 Page 806 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupSchedule of costs to beallocated by functionDetail page 45Schedule 3.0032021TotalGeneral & AdminProject SupervisionWages & BenefitsSALARIES & WAGES$254,419 $22,898 $231,521 FRINGE BENEFITS$46,267 $4,164 $42,103 Other Expense and CostSERVICES & SUPPLIES $15,300 $1,377 $13,923 Departmental Expenditures$315,986 $28,439 $287,547 Additions: 1stOther$3,474 $3,474 Functional Cost$319,460 $31,913 $287,547 Reallocate Admin($31,913) $31,913 Allocable Costs$319,460 $319,460 1st Allocation$319,460 $319,460 Additions: 2ndOther$44,803 $44,803 Functional Cost$44,803 $44,803 Reallocate Admin($44,803) $44,803 Allocable Costs$44,803 $44,803 2nd Allocation$44,803 $44,803 Total allocated$364,263 $364,263 Page 807 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupDetail allocation ofProject SupervisionDetail page 46Schedule 3.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 6 6.593 % $21,063 $21,063 $2,954 $24,017 FD602 Sewer Fund 6 6.593 % $21,063 $21,063 $2,954 $24,017 FD611 Parking Fund 13 14.286 % $45,637 $45,637 $6,400 $52,037 FD621Transit Fund 13 14.286 % $45,637 $45,637 $6,400 $52,037 FD705 Whale Rock Fund 1 1.099 % $3,511 $3,511 $492 $4,003 Solid Waste Recycling 13 14.286 % $45,637 $45,637 $6,400 $52,037 Community Development Admin 13 14.286 % $45,637 $45,637 $6,400 $52,037 Public Works Administration 13 14.286 % $45,637 $45,637 $6,400 $52,037 Recreation Administration 13 14.285 % $45,638 $45,638 $6,403 $52,041 Total91 100.000 %$319,460 $319,460 $44,803 $364,263 (A) Alloc basis:Percent of Project Supervision Time by Department/FundSource:Salary & Wage AnalysisPage 808 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupDepartmental CostAllocation SummaryDetail page 47Schedule 3.0052021TotalProject SupervisionPublic Works Administration$52,037 $52,037 Community Development Admin$52,037 $52,037 Solid Waste Recycling$52,037 $52,037 Recreation Administration$52,041 $52,041 FD601 Water Fund$24,017 $24,017 FD602 Sewer Fund$24,017 $24,017 FD611 Parking Fund$52,037 $52,037 FD621Transit Fund$52,037 $52,037 FD705 Whale Rock Fund$4,003 $4,003 Total$364,263 $364,263 Page 809 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 4.01 CITY ATTORNEY NATURE AND EXTENT OF SERVICE The City Attorney ensures that the City conducts its activities in accordance with various laws and guidelines as well as in conformance with the City Charter; The City Attorney also represents the City in civil litigation and ensures that violators of the City laws are prosecuted. Program goals include: minimizing liability exposure, providing prompt and thorough legal advice, and ensuring general compliance with City laws and regulations. The City Attorney’s office serves all City Departments and directly staffs the Planning Commission and City Council, and provides review, advice and support services to other City Boards and Commissions Costs are allocated as follows: City Attorney - These costs are associated with activities of the City Attorney and are allocated based upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were related to. Other GF Exp – These costs are associated with expenditures related legal services and contract services. Costs are allocated based on the total expenditures for General Fund Departments. Page 810 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyCosts to be allocatedDetail page 49Schedule 4.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $964,100 $964,100 Allocated additions: 10000000 - Building Charge $1,607 $1,607 1011001 - City Administration $10,600 $2,461 $13,061 1011501 - City Attorney$502 $502 1011021 - City Clerk$13,266 $13,266 1012000 - Finance $14,165 $14,165 1011101 - Network Services$24,202 $24,202 1011103 - Information Services$18,636 $18,636 1012006 - Finance Support Services$1,040 $1,040 1013001 - Human Resources$11,167 $11,167 1013003 - Wellness Program$74 $74 1015005 - Facilities Maintenance$6,961 $6,961 8020000 - Insurance ISF Fund$26,895 $26,895 Total allocated additions:$12,207 $119,369 $131,576 $131,576 Total to be allocated$976,307 $119,369 $1,095,676 Page 811 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 50Schedule 4.0032021TotalGeneral & AdminCity AttorneyOther GF ExpWages & BenefitsSALARIES & WAGES $647,082 $647,082 FRINGE BENEFITS $189,869 $189,869 Other Expense and CostSERVICES & SUPPLIES $92,383 $92,383 GENERAL FUND EXP $34,766 $34,766 Departmental Expenditures$964,100 $929,334 $34,766 Additions: 1stOther$12,207 $12,207 Functional Cost$976,307 $12,207 $929,334 $34,766 Reallocate Admin($12,207) $11,767 $440 Allocable Costs$976,307 $941,101 $35,206 1st Allocation$976,307 $941,101 $35,206 Additions: 2ndOther$119,369 $119,369 Functional Cost$119,369 $119,369 Reallocate Admin($119,369) $115,064 $4,305 Allocable Costs$119,369 $115,064 $4,305 2nd Allocation$119,369 $115,064 $4,305 Total allocated$1,095,676 $1,056,165 $39,511 Page 812 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 51Schedule 4.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.197 % $1,850 $1,850 $230 $2,080 Cultural Activities 332,351 0.377 % $3,548 $3,548 $441 $3,989 Economic Development 588,878 0.668 % $6,286 $6,286 $781 $7,067 Natural Resource Protection 646,613 0.733 % $6,902 $6,902 $858 $7,760 Community Promotion 417,721 0.474 % $4,459 $4,459 $554 $5,013 City Clerk 567,513 0.644 % $6,058 $6,058 $753 $6,811 Finance 1,795,348 2.036 % $19,164 $19,164 $2,382 $21,546 Network Services 2,856,721 3.240 % $30,493 $30,493 $3,790 $34,283 Human Resources 1,363,656 1.547 % $14,556 $14,556 $1,809 $16,365 Insurance ISF Fund 3,361,435 3.813 % $35,881 $35,881 $4,459 $40,340 Wellness Program 9,226 0.010 % $98 $98 $12 $110 Community Development Admin 901,725 1.023 % $9,625 $9,625 $1,196 $10,821 Commissions & Committees 15,291 0.017 % $163 $163 $20 $183 Development Review 2,507,040 2.844 % $26,761 $26,761 $3,326 $30,087 Building and Safety 2,506,262 2.843 % $26,752 $26,752 $3,325 $30,077 Public Works Administration 606,828 0.688 % $6,477 $6,477 $805 $7,282 Parks Maintenance 2,926,873 3.320 % $31,242 $31,242 $3,883 $35,125 Swim Center Maintenance 449,101 0.509 % $4,794 $4,794 $596 $5,390 Urban Forest Services 449,130 0.509 % $4,794 $4,794 $596 $5,390 Facilities Maintenance 1,231,266 1.397 % $13,143 $13,143 $1,633 $14,776 Streets Maintenance 1,313,626 1.490 % $14,022 $14,022 $1,743 $15,765 Stormwater and Flood Control 944,270 1.071 % $10,079 $10,079 $1,253 $11,332 Traffic Signals & Lighting 553,073 0.627 % $5,904 $5,904 $734 $6,638 Fleet 1,011,969 1.148 % $10,802 $10,802 $1,343 $12,145 City Administration 1,115,952 1.266 % $11,912 $11,912 $11,912 Transportation/Plan Engineering 891,289 1.011 % $9,514 $9,514 $1,182 $10,696 Recreation Administration 759,597 0.862 % $8,108 $8,108 $1,008 $9,116 Recreation Facilities 234,614 0.266 % $2,504 $2,504 $311 $2,815 Youth Services 971,662 1.102 % $10,372 $10,372 $1,289 $11,661 Ranger Program 508,601 0.577 % $5,429 $5,429 $675 $6,104 Aquatics 579,746 0.658 % $6,188 $6,188 $769 $6,957 Police Administration 1,469,923 1.667 % $15,690 $15,690 $1,950 $17,640 Patrol 9,753,373 11.063 % $104,110 $104,110 $12,939 $117,049 Investigations 2,923,797 3.316 % $31,209 $31,209 $3,879 $35,088 Neighborhood Services 228,265 0.259 % $2,437 $2,437 $303 $2,740 Traffic Safety 862,135 0.978 % $9,203 $9,203 $1,144 $10,347 Fire Administration 1,258,603 1.428 % $13,435 $13,435 $1,670 $15,105 Emergency Response 11,494,300 13.037 % $122,693 $122,693 $15,249 $137,942 Hazard Prevention 735,525 0.834 % $7,851 $7,851 $976 $8,827 Training Services 82,496 0.094 % $881 $881 $109 $990 Fire Station 38,314 0.043 % $409 $409 $51 $460 Page 813 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 52Schedule 4.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $411 $411 $51 $462 FD202 Downtown Bid Fund 249,074 0.283 % $2,659 $2,659 $330 $2,989 FD601 Water Fund 5,967,217 6.768 % $63,695 $63,695 $7,916 $71,611 FD611 Parking Fund 2,133,271 2.420 % $22,771 $22,771 $2,830 $25,601 FD602 Sewer Fund 6,945,877 7.878 % $74,142 $74,142 $9,215 $83,357 Golf Course 599,587 0.680 % $6,400 $6,400 $795 $7,195 FD705 Whale Rock Fund 960,111 1.089 % $10,248 $10,248 $1,274 $11,522 Information Services 1,105,991 1.254 % $11,806 $11,806 $1,467 $13,273 FD208 Tourism Bid Fund 997,909 1.132 % $10,652 $10,652 $1,324 $11,976 FD621Transit Fund 691,854 0.785 % $7,385 $7,385 $918 $8,303 FD206 Law Enforcement Grant Fund 71,259 0.081 % $761 $761 $95 $856 Fire Apparatus Service 377,035 0.428 % $4,025 $4,025 $500 $4,525 Police Support Services 2,381,005 2.701 % $25,415 $25,415 $3,159 $28,574 Community Services 384,912 0.437 % $4,109 $4,109 $511 $4,620 FD711 Hazardous Mat Task Force Fund 102,220 0.116 % $1,091 $1,091 $136 $1,227 Human Relations 579,489 0.657 % $6,186 $6,186 $769 $6,955 CIP Project Engineering 2,269,244 2.574 % $24,222 $24,222 $3,010 $27,232 Community Services Group 315,986 0.358 % $3,373 $3,373 $3,373 Risk Management 1,598 0.002 % $17 $17 $2 $19 Water Administration/Engineering 1,709 0.002 % $18 $18 $2 $20 Solid Waste Recycling 119,370 0.135 % $1,274 $1,274 $158 $1,432 Finance Support Services 133,712 0.152 % $1,427 $1,427 $177 $1,604 Finance Non Departmental 292,146 0.331 % $3,118 $3,118 $388 $3,506 Parking Admin 9,386 0.007 % $98 $98 $11 $109 Total88,165,893 100.000 %$941,101 $941,101 $115,064 $1,056,165 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 814 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 53Schedule 4.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $90 $90 $11 $101 Cultural Activities 332,351 0.491 % $173 $173 $22 $195 Economic Development 588,878 0.870 % $306 $306 $39 $345 Natural Resource Protection 646,613 0.956 % $337 $337 $43 $380 Community Promotion 417,721 0.617 % $217 $217 $28 $245 City Attorney 964,100 1.425 % $502 $502 $502 City Clerk 567,513 0.839 % $295 $295 $37 $332 Finance 1,795,348 2.654 % $934 $934 $118 $1,052 Network Services 2,856,721 4.223 % $1,487 $1,487 $188 $1,675 Information Services 1,105,991 1.635 % $576 $576 $73 $649 Finance Support Services 133,712 0.198 % $70 $70 $9 $79 Human Resources 1,363,656 2.016 % $710 $710 $90 $800 Wellness Program 9,226 0.014 % $5 $5 $1 $6 Community Development Admin 901,725 1.333 % $469 $469 $59 $528 Commissions & Committees 15,291 0.023 % $8 $8 $1 $9 Development Review 2,507,040 3.706 % $1,305 $1,305 $165 $1,470 Building and Safety 2,506,262 3.705 % $1,304 $1,304 $165 $1,469 Public Works Administration 606,828 0.897 % $316 $316 $40 $356 Parks Maintenance 2,926,873 4.327 % $1,523 $1,523 $193 $1,716 Swim Center Maintenance 449,101 0.664 % $234 $234 $30 $264 Urban Forest Services 449,130 0.664 % $234 $234 $30 $264 Facilities Maintenance 1,231,266 1.820 % $641 $641 $81 $722 Streets Maintenance 1,313,626 1.942 % $684 $684 $87 $771 Stormwater and Flood Control 944,270 1.396 % $491 $491 $62 $553 Traffic Signals & Lighting 553,073 0.818 % $288 $288 $36 $324 Fleet 1,011,969 1.496 % $527 $527 $67 $594 City Administration 1,115,952 1.650 % $581 $581 $581 Transportation/Plan Engineering 891,289 1.318 % $464 $464 $59 $523 Recreation Administration 759,597 1.123 % $395 $395 $50 $445 Recreation Facilities 234,614 0.347 % $122 $122 $15 $137 Youth Services 971,662 1.436 % $506 $506 $64 $570 Community Services 384,912 0.569 % $200 $200 $25 $225 Ranger Program 508,601 0.752 % $265 $265 $34 $299 Aquatics 579,746 0.857 % $302 $302 $38 $340 Golf Course 599,587 0.886 % $312 $312 $40 $352 Police Administration 1,469,923 2.173 % $765 $765 $97 $862 Patrol 9,753,373 14.417 % $5,076 $5,076 $643 $5,719 Investigations 2,923,797 4.322 % $1,522 $1,522 $193 $1,715 Police Support Services 2,381,005 3.520 % $1,239 $1,239 $157 $1,396 Neighborhood Services 228,265 0.337 % $119 $119 $15 $134 Traffic Safety 862,135 1.274 % $449 $449 $57 $506 Page 815 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 54Schedule 4.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $655 $655 $83 $738 Emergency Response 11,494,300 16.991 % $5,982 $5,982 $758 $6,740 Hazard Prevention 735,525 1.087 % $383 $383 $49 $432 Training Services 82,496 0.122 % $43 $43 $5 $48 Fire Station 38,314 0.057 % $20 $20 $3 $23 Disaster Assistance 38,550 0.057 % $20 $20 $3 $23 Fire Apparatus Service 377,035 0.557 % $196 $196 $25 $221 Finance Non Departmental 292,146 0.432 % $152 $152 $19 $171 Human Relations 579,489 0.857 % $302 $302 $38 $340 CIP Project Engineering 2,269,244 3.354 % $1,181 $1,181 $150 $1,331 Community Services Group 315,986 0.467 % $164 $164 $164 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $62 $62 $8 $70 Parking Admin 9,386 0.012 % $1 $1 $2 $3 Total67,649,766 100.000 %$35,206 $35,206 $4,305 $39,511 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 816 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 55Schedule 4.0062021TotalCity AttorneyOther GF ExpCity Administration$12,493 $11,912 $581 Community Services Group$3,537 $3,373 $164 City Attorney$502 $502 City Clerk$7,143 $6,811 $332 Finance $22,598 $21,546 $1,052 Network Services$35,958 $34,283 $1,675 Information Services$13,922 $13,273 $649 Finance Support Services$1,683 $1,604 $79 Human Resources$17,165 $16,365 $800 Risk Management$20 $19 $1 Wellness Program$116 $110 $6 Public Works Administration$7,638 $7,282 $356 Facilities Maintenance$15,498 $14,776 $722 Fleet$12,739 $12,145 $594 CIP Project Engineering$28,563 $27,232 $1,331 Transportation/Plan Engineering$11,219 $10,696 $523 Insurance ISF Fund$40,340 $40,340 City Council$2,181 $2,080 $101 Cultural Activities$4,184 $3,989 $195 Economic Development$7,412 $7,067 $345 Natural Resource Protection$8,140 $7,760 $380 Community Promotion$5,258 $5,013 $245 Finance Non Departmental$3,677 $3,506 $171 Community Development Admin$11,349 $10,821 $528 Commissions & Committees$192 $183 $9 Development Review$31,557 $30,087 $1,470 Building and Safety$31,546 $30,077 $1,469 Human Relations$7,295 $6,955 $340 Parks Maintenance$36,841 $35,125 $1,716 Swim Center Maintenance$5,654 $5,390 $264 Urban Forest Services$5,654 $5,390 $264 Streets Maintenance$16,536 $15,765 $771 Traffic Signals & Lighting$6,962 $6,638 $324 Parking Admin$112 $109 $3 Stormwater and Flood Control$11,885 $11,332 $553 Water Administration/Engineering$21 $20 $1 Solid Waste Recycling$1,502 $1,432 $70 Recreation Administration$9,561 $9,116 $445 Recreation Facilities$2,952 $2,815 $137 Youth Services$12,231 $11,661 $570 Community Services$4,845 $4,620 $225 Ranger Program$6,403 $6,104 $299 Page 817 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 56Schedule 4.0062021TotalCity AttorneyOther GF ExpAquatics$7,297 $6,957 $340 Golf Course $7,547 $7,195 $352 Police Administration$18,502 $17,640 $862 Patrol$122,768 $117,049 $5,719 Investigations$36,803 $35,088 $1,715 Police Support Services$29,970 $28,574 $1,396 Neighborhood Services$2,874 $2,740 $134 Traffic Safety$10,853 $10,347 $506 Fire Administration$15,843 $15,105 $738 Emergency Response$144,682 $137,942 $6,740 Hazard Prevention$9,259 $8,827 $432 Training Services$1,038 $990 $48 Fire Apparatus Service$4,746 $4,525 $221 Fire Station$483 $460 $23 Disaster Assistance$485 $462 $23 FD202 Downtown Bid Fund$2,989 $2,989 FD206 Law Enforcement Grant Fund$856 $856 FD208 Tourism Bid Fund$11,976 $11,976 FD601 Water Fund$71,611 $71,611 FD602 Sewer Fund$83,357 $83,357 FD611 Parking Fund$25,601 $25,601 FD621Transit Fund$8,303 $8,303 FD705 Whale Rock Fund$11,522 $11,522 FD711 Hazardous Mat Task Force Fund $1,227 $1,227 Total$1,095,676 $1,056,165 $39,511 Page 818 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 5.01 CITY CLERK NATURE AND EXTENT OF SERVICE The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG) monies. The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and statements of economic interests. Costs are allocated as follows: City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council agenda items by fund/department/division. Public Counter/Main City Phone Number – These costs are associated with all non-direct phone calls and in person inquires that need to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division. General Government - These costs are related to general government duties such as elections. These costs are unallowable as they are not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, general government costs are identified but not allocated. Page 819 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkCosts to be allocatedDetail page 58Schedule 5.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $567,513 $567,513 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011001 - City Administration $6,239 $1,449 $7,688 1011501 - City Attorney $6,353 $790 $7,143 1012000 - Finance $12,174 $12,174 1011101 - Network Services$29,612 $29,612 1011103 - Information Services$5,697 $5,697 1012006 - Finance Support Services$612 $612 1013001 - Human Resources$14,312 $14,312 1013003 - Wellness Program$99 $99 1015005 - Facilities Maintenance$11,467 $11,467 8020000 - Insurance ISF Fund$33,833 $33,833 Total allocated additions:$15,239 $110,045 $125,284 $125,284 Total to be allocated$582,752 $110,045 $692,797 Page 820 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 59Schedule 5.0032021TotalGeneral & AdminCity Clerk ServicesPublic Counter/Main City PhoneGeneral GovernmentWages & BenefitsSALARIES & WAGES $285,417 $48,521 $137,000 $54,229 $45,667 FRINGE BENEFITS $130,966 $22,264 $62,864 $24,884 $20,954 Other Expense and CostSERVICES & SUPPLIES $5,972 $1,015 $2,867 $1,135 $955 ADVERTISING & PUBLIC OUTREACH $7,891 $7,891 OTHER CONTRACT SERVICES $79,468 $33,377 $46,091 PUBLICATIONS & SUBSCRIPTIONS $1,875 $1,875 ELECTION EXP $55,924 $55,924 Departmental Expenditures$567,513 $71,800 $212,497 $113,625 $169,591 Additions: 1stOther $15,239 $15,239 Functional Cost$582,752 $87,039 $212,497 $113,625 $169,591 Reallocate Admin($87,039) $37,311 $19,951 $29,777 Allocable Costs$582,752 $249,808 $133,576 $199,368 Unallocated ($199,368)($199,368)1st Allocation$383,384 $249,808 $133,576 Additions: 2ndOther $110,045 $110,045 Functional Cost$110,045 $110,045 Reallocate Admin($110,045) $47,173 $25,224 $37,648 Allocable Costs$110,045 $47,173 $25,224 $37,648 Unallocated ($37,648)($37,648)2nd Allocation$72,397 $47,173 $25,224 Total allocated$455,781 $296,981 $158,800 Page 821 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 60Schedule 5.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 7 2.456 % $6,136 $6,136 $1,729 $7,865 Fire Administration 9 3.158 % $7,889 $7,889 $2,223 $10,112 FD601 Water Fund 10 3.509 % $8,765 $8,765 $2,470 $11,235 FD602 Sewer Fund 3 1.053 % $2,630 $2,630 $741 $3,371 Recreation Administration 14 4.912 % $12,271 $12,271 $3,458 $15,729 City Administration 80 28.070 % $70,122 $70,122 $70,122 Public Works Administration 34 11.930 % $29,802 $29,802 $8,397 $38,199 City Attorney 14 4.912 % $12,271 $12,271 $12,271 Human Resources 9 3.158 % $7,889 $7,889 $2,223 $10,112 Finance 22 7.719 % $19,283 $19,283 $5,434 $24,717 Community Development Admin 46 16.140 % $40,320 $40,320 $11,361 $51,681 FD611 Parking Fund 3 1.053 % $2,630 $2,630 $741 $3,371 FD621Transit Fund 1 0.351 % $877 $877 $247 $1,124 City Council 33 11.579 % $28,923 $28,923 $8,149 $37,072 Total285 100.000 %$249,808 $249,808 $47,173 $296,981 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating programPage 822 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 61Schedule 5.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.745 % $995 $995 $192 $1,187 Facilities Maintenance 500 1.241 % $1,658 $1,658 $320 $1,978 Streets Maintenance 1,100 2.731 % $3,648 $3,648 $705 $4,353 Stormwater and Flood Control 614 1.524 % $2,036 $2,036 $393 $2,429 Traffic Signals & Lighting 200 0.497 % $663 $663 $128 $791 Transportation/Plan Engineering 600 1.490 % $1,990 $1,990 $384 $2,374 Recreation Administration 400 0.993 % $1,327 $1,327 $256 $1,583 Recreation Facilities 100 0.248 % $332 $332 $64 $396 Youth Services 200 0.497 % $663 $663 $128 $791 Community Services 200 0.497 % $663 $663 $128 $791 Ranger Program 300 0.745 % $995 $995 $192 $1,187 Aquatics 100 0.248 % $332 $332 $64 $396 Golf Course 400 0.993 % $1,327 $1,327 $256 $1,583 Police Administration 650 1.614 % $2,156 $2,156 $416 $2,572 Patrol 4,300 10.676 % $14,261 $14,261 $2,754 $17,015 Investigations 1,700 4.221 % $5,638 $5,638 $1,089 $6,727 Police Support Services 1,900 4.717 % $6,301 $6,301 $1,217 $7,518 Neighborhood Services 100 0.248 % $332 $332 $64 $396 Traffic Safety 400 0.993 % $1,327 $1,327 $256 $1,583 Fire Administration 400 0.993 % $1,327 $1,327 $256 $1,583 Emergency Response 4,500 11.173 % $14,924 $14,924 $2,883 $17,807 Hazard Prevention 550 1.366 % $1,824 $1,824 $352 $2,176 FD601 Water Fund 3,209 7.967 % $10,642 $10,642 $2,056 $12,698 FD602 Sewer Fund 3,269 8.116 % $10,841 $10,841 $2,094 $12,935 FD621Transit Fund 300 0.745 % $995 $995 $192 $1,187 FD705 Whale Rock Fund 400 0.993 % $1,327 $1,327 $256 $1,583 City Administration 400 0.993 % $1,327 $1,327 $1,327 Economic Development 100 0.248 % $332 $332 $64 $396 Natural Resource Protection 300 0.745 % $995 $995 $192 $1,187 Community Promotion 25 0.062 % $83 $83 $16 $99 City Attorney 300 0.745 % $995 $995 $995 Finance 1,300 3.228 % $4,311 $4,311 $833 $5,144 Network Services 750 1.862 % $2,487 $2,487 $480 $2,967 Information Services 825 2.048 % $2,736 $2,736 $528 $3,264 Human Resources 600 1.490 % $1,990 $1,990 $384 $2,374 Community Development Admin 500 1.241 % $1,658 $1,658 $320 $1,978 Building and Safety 1,150 2.855 % $3,814 $3,814 $737 $4,551 Public Works Administration 600 1.490 % $1,990 $1,990 $384 $2,374 Parks Maintenance 1,200 2.979 % $3,980 $3,980 $769 $4,749 Swim Center Maintenance 100 0.248 % $332 $332 $64 $396 Fire Apparatus Service 200 0.497 % $663 $663 $128 $791 Page 823 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 62Schedule 5.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFleet 450 1.117 % $1,492 $1,492 $288 $1,780 FD611 Parking Fund 900 2.235 % $2,985 $2,985 $577 $3,562 CIP Project Engineering 1,500 3.724 % $4,975 $4,975 $961 $5,936 Development Review 1,300 3.228 % $4,311 $4,311 $833 $5,144 City Council 500 1.241 % $1,658 $1,658 $320 $1,978 Tourism and Bid Promotion 175 0.434 % $580 $580 $112 $692 Community Services Group 200 0.497 % $663 $663 $663 Housing Policy/Homelessness 100 0.248 % $332 $332 $64 $396 Solid Waste Recycling 110 0.274 % $363 $363 $75 $438 Total40,277 100.000 %$133,576 $133,576 $25,224 $158,800 (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 Page 824 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 63Schedule 5.0062021TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Administration$71,449 $70,122 $1,327 Community Services Group$663 $663 City Attorney$13,266 $12,271 $995 Finance $29,861 $24,717 $5,144 Network Services$2,967 $2,967 Information Services$3,264 $3,264 Human Resources$12,486 $10,112 $2,374 Public Works Administration$40,573 $38,199 $2,374 Facilities Maintenance$1,978 $1,978 Fleet$1,780 $1,780 CIP Project Engineering$5,936 $5,936 Transportation/Plan Engineering$2,374 $2,374 City Council$39,050 $37,072 $1,978 Economic Development$396 $396 Natural Resource Protection$1,187 $1,187 Tourism and Bid Promotion$692 $692 Community Promotion$99 $99 Community Development Admin$53,659 $51,681 $1,978 Development Review$5,144 $5,144 Building and Safety$4,551 $4,551 Housing Policy/Homelessness$396 $396 Parks Maintenance$4,749 $4,749 Swim Center Maintenance$396 $396 Urban Forest Services$1,187 $1,187 Streets Maintenance$4,353 $4,353 Traffic Signals & Lighting$791 $791 Stormwater and Flood Control$2,429 $2,429 Solid Waste Recycling$438 $438 Recreation Administration$17,312 $15,729 $1,583 Recreation Facilities$396 $396 Youth Services$791 $791 Community Services$791 $791 Ranger Program$1,187 $1,187 Aquatics$396 $396 Golf Course $1,583 $1,583 Police Administration$10,437 $7,865 $2,572 Patrol$17,015 $17,015 Investigations$6,727 $6,727 Police Support Services$7,518 $7,518 Neighborhood Services$396 $396 Page 825 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 64Schedule 5.0062021TotalCity Clerk ServicesPublic Counter/Main City PhoneTraffic Safety$1,583 $1,583 Fire Administration$11,695 $10,112 $1,583 Emergency Response$17,807 $17,807 Hazard Prevention$2,176 $2,176 Fire Apparatus Service$791 $791 FD601 Water Fund$23,933 $11,235 $12,698 FD602 Sewer Fund$16,306 $3,371 $12,935 FD611 Parking Fund$6,933 $3,371 $3,562 FD621Transit Fund$2,311 $1,124 $1,187 FD705 Whale Rock Fund$1,583 $1,583 Total$455,781 $296,981 $158,800 Page 826 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE The Finance Administration Division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue Management, Support Services and Information Technology. It is responsible for managing the City's financial and information technology operations in accordance with established policies and plans. Program goals are: developing and implementing efficient and effective financial policies, plans and reporting systems that help the operating departments achieve their objectives and assure the City's long-term fiscal health; protecting the City's assets from unauthorized use; effectively using the City's information technology resources to improve productivity, customer service and public access to City information; and providing quality service to all of the department's customers—both external and internal to the organization. The Administration Division is responsible for coordination and preparation of the City’s budget, financial planning, and fiscal policies. The Division also administers the City’s treasury investments and debt service. The Revenue Management Division is responsible for administering the City's treasury and revenue operations in accordance with established fiscal policies. Program goals are: developing and implementing effective and efficient revenue planning, monitoring and reporting systems that help assure the City's long-term fiscal health; providing quality customer service; protecting the City's cash assets from unauthorized use. This program has six major activities: utility billing, business tax, accounts receivable, cashier and public counter, revenue forecasts and rate reviews. The Accounting Division is responsible for issuing financial reports and administers the disbursement of City funds in accordance with adopted fiscal policies and internal control procedures. Program goals are developing and implementing effective and efficient financial planning, reporting, and accounting systems that help the operating departments achieve their objectives; providing quality customer service; and protecting the City's resources from unauthorized use. The program has five major activities: financial reporting, payroll, accounts payable, general accounting services and support services. Bank Services are also handled by this Division. Costs are allocated as follows: Business License, Transient Occupancy Tax and Tourism Assessment - These costs are associated with the revenue streams identified in the title. Costs are identified but not allocated. Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based the number of accounts payable transactions by department/fund. Page 827 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 6.01 FINANCE NATURE AND EXTENT OF SERVICE CONTINUED Payroll - These costs are associated with activities involved with processing the City’s employee payroll. Costs are allocated based on full time equivalent (FTE) by fund/department/division. Purchasing – These costs are associated with the management and production of the annual Citywide budget. Costs are allocated based on total operating expenditures by fund/department/division. General Finance – These costs are associated with general accounting activities. Costs are allocated based on total operating expenditures by fund/department/division. Utility Billing – These costs are associated with time spent on water and sewer utility billing activities. Costs are allocated 50% each to Fund 601 Water and Fund 602 Sewer. 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. Other GF Exp – These costs are associated with expenditures related other contract services. Costs are allocated based on the total expenditures for General Fund Departments. Cannabis – These costs are related to cannabis and are identified but not allocated. Page 828 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Costs to be allocatedDetail page 66Schedule 6.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,795,347 $1,795,347 Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011001 - City Administration $19,739 $4,584 $24,323 1011501 - City Attorney $20,098 $2,500 $22,598 1011021 - City Clerk $23,594 $6,267 $29,861 1012000 - Finance $3,708 $3,708 1011101 - Network Services$71,631 $71,631 1011103 - Information Services$18,516 $18,516 1012006 - Finance Support Services$1,937 $1,937 1013001 - Human Resources$48,097 $48,097 1013003 - Wellness Program$322 $322 1015005 - Facilities Maintenance$44,768 $44,768 8020000 - Insurance ISF Fund$109,819 $109,819 Total allocated additions:$73,764 $312,149 $385,913 $385,913 Total to be allocated$1,869,111 $312,149 $2,181,260 Page 829 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 67Schedule 6.0032021TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetWages & BenefitsSALARIES & WAGES $1,051,500 $220,815 $63,090 $105,150 $126,180 $94,635 $231,330 $21,030 $73,605 $105,150 FRINGE BENEFITS $463,455 $97,326 $27,807 $46,346 $55,615 $41,711 $101,960 $9,269 $32,442 $46,346 Other Expense and CostSERVICES AND SUPPLIES $246,816 $51,831 $14,809 $24,682 $29,618 $22,213 $54,300 $4,936 $17,277 $24,682 GENERAL FUND EXP $33,576 Departmental Expenditures$1,795,347 $369,972 $105,706 $176,178 $211,413 $158,559 $387,590 $35,235 $123,324 $176,178 Additions: 1stOther $73,764 $5,038 $5,912 $5,301 $7,398 $36,172 $1,209 $4,354 $8,380 Functional Cost$1,869,111 $369,972 $110,744 $182,090 $216,714 $165,957 $423,762 $36,444 $127,678 $184,558 Reallocate Admin ($369,972) $27,437 $45,729 $54,875 $41,156 $100,603 $9,146 $32,010 $45,729 Allocable Costs$1,869,111 $138,181 $227,819 $271,589 $207,113 $524,365 $45,590 $159,688 $230,287 Unallocated ($160,369) ($138,181)1st Allocation$1,708,742 $227,819 $271,589 $207,113 $524,365 $45,590 $159,688 $230,287 Additions: 2ndFinance $3,708 $253 $297 $266 $372 $1,818 $61 $219 $422 Other $308,441 $21,068 $24,722 $22,164 $30,932 $151,252 $5,054 $18,206 $35,043 Functional Cost$312,149 $21,321 $25,019 $22,430 $31,304 $153,070 $5,115 $18,425 $35,465 Allocable Costs$312,149 $21,321 $25,019 $22,430 $31,304 $153,070 $5,115 $18,425 $35,465 Unallocated ($21,321) ($21,321)2nd Allocation$290,828 $25,019 $22,430 $31,304 $153,070 $5,115 $18,425 $35,465 Total allocated$1,999,570 $252,838 $294,019 $238,417 $677,435 $50,705 $178,113 $265,752 Page 830 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 68Schedule 6.0032021Other GF ExpCannabisWages & BenefitsSALARIES & WAGES $10,515 FRINGE BENEFITS $4,633 Other Expense and CostSERVICES AND SUPPLIES $2,468 GENERAL FUND EXP $33,576 Departmental Expenditures$33,576 $17,616 Additions: 1stOtherFunctional Cost$33,576 $17,616 Reallocate Admin $8,715 $4,572 Allocable Costs$42,291 $22,188 Unallocated ($22,188)1st Allocation$42,291 Additions: 2ndFinance OtherFunctional CostAllocable CostsUnallocated2nd AllocationTotal allocated$42,291 Page 831 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 69Schedule 6.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,588 9.630 % $21,939 $21,939 $2,502 $24,441 FD611 Parking Fund 793 4.809 % $10,956 $10,956 $1,250 $12,206 FD602 Sewer Fund 2,242 13.596 % $30,975 $30,975 $3,533 $34,508 FD621Transit Fund 219 1.328 % $3,026 $3,026 $345 $3,371 FD705 Whale Rock Fund 262 1.589 % $3,620 $3,620 $413 $4,033 FD711 Hazardous Mat Task Force Fund 67 0.406 % $926 $926 $106 $1,032 City Council 43 0.261 % $594 $594 $68 $662 Economic Development 52 0.315 % $718 $718 $82 $800 Natural Resource Protection 96 0.582 % $1,326 $1,326 $151 $1,477 Community Promotion 90 0.546 % $1,243 $1,243 $142 $1,385 Finance Support Services 293 1.777 % $4,048 $4,048 $462 $4,510 Human Resources 195 1.183 % $2,694 $2,694 $307 $3,001 Insurance ISF Fund 21 0.127 % $290 $290 $33 $323 Wellness Program 20 0.121 % $276 $276 $32 $308 Community Development Admin 163 0.988 % $2,252 $2,252 $257 $2,509 Commissions & Committees 1 0.006 % $14 $14 $2 $16 Development Review 122 0.740 % $1,686 $1,686 $192 $1,878 Building and Safety 167 1.013 % $2,307 $2,307 $263 $2,570 Public Works Administration 98 0.594 % $1,354 $1,354 $154 $1,508 Parks Maintenance 677 4.106 % $9,353 $9,353 $1,067 $10,420 Swim Center Maintenance 203 1.231 % $2,805 $2,805 $320 $3,125 Urban Forest Services 103 0.625 % $1,423 $1,423 $162 $1,585 Facilities Maintenance 746 4.524 % $10,306 $10,306 $1,176 $11,482 Streets Maintenance 405 2.456 % $5,595 $5,595 $638 $6,233 Traffic Signals & Lighting 121 0.734 % $1,672 $1,672 $191 $1,863 Fleet 936 5.676 % $12,931 $12,931 $1,475 $14,406 City Administration 245 1.486 % $3,385 $3,385 $3,385 Transportation/Plan Engineering 82 0.497 % $1,133 $1,133 $129 $1,262 Recreation Administration 101 0.612 % $1,395 $1,395 $159 $1,554 Recreation Facilities 30 0.182 % $414 $414 $47 $461 Youth Services 179 1.086 % $2,473 $2,473 $282 $2,755 Community Services 174 1.055 % $2,404 $2,404 $274 $2,678 Ranger Program 170 1.031 % $2,349 $2,349 $268 $2,617 Aquatics 106 0.643 % $1,464 $1,464 $167 $1,631 Police Administration 760 4.609 % $10,500 $10,500 $1,198 $11,698 Patrol 228 1.383 % $3,150 $3,150 $359 $3,509 Investigations 103 0.625 % $1,423 $1,423 $162 $1,585 Police Support Services 87 0.528 % $1,202 $1,202 $137 $1,339 Neighborhood Services 23 0.139 % $318 $318 $36 $354 Traffic Safety 53 0.321 % $732 $732 $84 $816 Emergency Response 289 1.753 % $3,993 $3,993 $455 $4,448 Page 832 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 70Schedule 6.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 77 0.467 % $1,064 $1,064 $121 $1,185 Training Services 140 0.849 % $1,934 $1,934 $221 $2,155 Fire Station 262 1.589 % $3,620 $3,620 $413 $4,033 Disaster Assistance 138 0.837 % $1,907 $1,907 $217 $2,124 City Attorney 144 0.873 % $1,989 $1,989 $1,989 City Clerk 200 1.213 % $2,763 $2,763 $2,763 Network Services 605 3.669 % $8,358 $8,358 $953 $9,311 Information Services 33 0.200 % $456 $456 $52 $508 Golf Course 301 1.825 % $4,158 $4,158 $474 $4,632 Fire Administration 241 1.461 % $3,330 $3,330 $380 $3,710 Fire Apparatus Service 363 2.201 % $5,015 $5,015 $572 $5,587 FD208 Tourism Bid Fund 88 0.534 % $1,216 $1,216 $139 $1,355 FD202 Downtown Bid Fund 12 0.073 % $166 $166 $19 $185 All Other 306 1.856 % $4,228 $4,228 $482 $4,710 CIP Project Engineering 124 0.752 % $1,713 $1,713 $195 $1,908 Cultural Activities 2 0.012 % $28 $28 $3 $31 FD201 Local Sales Tax Fund 437 2.650 % $6,037 $6,037 $689 $6,726 FD401 Capital Outlay Engineering 354 2.147 % $4,891 $4,891 $558 $5,449 FD404 Major Facility Replacement Fund 8 0.049 % $111 $111 $13 $124 FD505 Affordable Housing Fund 3 0.018 % $41 $41 $5 $46 Human Relations 45 0.273 % $622 $622 $71 $693 Solid Waste Recycling 25 0.152 % $345 $345 $39 $384 Community Services Group 24 0.146 % $332 $332 $332 Finance Non Departmental 2 0.012 % $28 $28 $3 $31 Risk Management 13 0.079 % $180 $180 $20 $200 Stormwater and Flood Control 185 1.122 % $2,556 $2,556 $292 $2,848 FD206 Law Enforcement Grant Fund 2 0.012 % $28 $28 $3 $31 FD402 Fleet Replace 2 0.012 % $28 $28 $3 $31 Parking Admin 1 0.004 % $11 $11 $2 $13 Total16,490 100.000 %$227,819 $227,819 $25,019 $252,838 (A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet Page 833 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 71Schedule 6.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.762 % $2,069 $2,069 $177 $2,246 Facilities Maintenance 500 1.270 % $3,449 $3,449 $295 $3,744 Streets Maintenance 1,100 2.794 % $7,587 $7,587 $648 $8,235 Stormwater and Flood Control 614 1.559 % $4,235 $4,235 $362 $4,597 Traffic Signals & Lighting 200 0.508 % $1,379 $1,379 $118 $1,497 Transportation/Plan Engineering 600 1.524 % $4,138 $4,138 $353 $4,491 Recreation Administration 400 1.016 % $2,759 $2,759 $236 $2,995 Recreation Facilities 100 0.254 % $690 $690 $59 $749 Youth Services 200 0.508 % $1,379 $1,379 $118 $1,497 Community Services 200 0.508 % $1,379 $1,379 $118 $1,497 Ranger Program 300 0.762 % $2,069 $2,069 $177 $2,246 Aquatics 100 0.254 % $690 $690 $59 $749 Golf Course 400 1.016 % $2,759 $2,759 $236 $2,995 Police Administration 650 1.651 % $4,483 $4,483 $383 $4,866 Patrol 4,300 10.920 % $29,658 $29,658 $2,533 $32,191 Investigations 1,700 4.317 % $11,725 $11,725 $1,001 $12,726 Police Support Services 1,900 4.825 % $13,105 $13,105 $1,119 $14,224 Neighborhood Services 100 0.254 % $690 $690 $59 $749 Traffic Safety 400 1.016 % $2,759 $2,759 $236 $2,995 Fire Administration 400 1.016 % $2,759 $2,759 $236 $2,995 Emergency Response 4,500 11.428 % $31,037 $31,037 $2,651 $33,688 Hazard Prevention 550 1.397 % $3,793 $3,793 $324 $4,117 FD601 Water Fund 3,209 8.149 % $22,133 $22,133 $1,890 $24,023 FD602 Sewer Fund 3,269 8.302 % $22,547 $22,547 $1,926 $24,473 FD621Transit Fund 300 0.762 % $2,069 $2,069 $177 $2,246 FD705 Whale Rock Fund 400 1.016 % $2,759 $2,759 $236 $2,995 City Administration 400 1.016 % $2,759 $2,759 $2,759 Economic Development 100 0.254 % $690 $690 $59 $749 Natural Resource Protection 300 0.762 % $2,069 $2,069 $177 $2,246 Community Promotion 25 0.063 % $172 $172 $15 $187 City Attorney 300 0.762 % $2,069 $2,069 $2,069 City Clerk 400 1.016 % $2,759 $2,759 $2,759 Network Services 750 1.905 % $5,173 $5,173 $442 $5,615 Information Services 825 2.095 % $5,690 $5,690 $486 $6,176 Human Resources 600 1.524 % $4,138 $4,138 $353 $4,491 Community Development Admin 500 1.270 % $3,449 $3,449 $295 $3,744 Building and Safety 1,150 2.920 % $7,932 $7,932 $677 $8,609 Public Works Administration 600 1.524 % $4,138 $4,138 $353 $4,491 Parks Maintenance 1,200 3.047 % $8,277 $8,277 $707 $8,984 Swim Center Maintenance 100 0.254 % $690 $690 $59 $749 Fire Apparatus Service 200 0.508 % $1,379 $1,379 $118 $1,497 Page 834 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 72Schedule 6.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFleet 450 1.143 % $3,104 $3,104 $265 $3,369 FD611 Parking Fund 900 2.286 % $6,207 $6,207 $530 $6,737 CIP Project Engineering 1,500 3.809 % $10,346 $10,346 $884 $11,230 Development Review 1,300 3.301 % $8,966 $8,966 $766 $9,732 City Council 500 1.270 % $3,449 $3,449 $295 $3,744 Tourism and Bid Promotion 175 0.444 % $1,207 $1,207 $103 $1,310 Community Services Group 200 0.508 % $1,379 $1,379 $1,379 Housing Policy/Homelessness 100 0.254 % $690 $690 $59 $749 Solid Waste Recycling 110 0.277 % $758 $758 $60 $818 Total39,377 100.000 %$271,589 $271,589 $22,430 $294,019 (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 Page 835 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPurchasingDetail page 73Schedule 6.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 14,269 0.064 % $132 $132 $21 $153 Cultural Activities 332,351 1.480 % $3,066 $3,066 $481 $3,547 Economic Development 416,487 1.855 % $3,842 $3,842 $602 $4,444 Natural Resource Protection 161,934 0.721 % $1,494 $1,494 $234 $1,728 Community Promotion 380,081 1.693 % $3,506 $3,506 $550 $4,056 City Attorney 127,149 0.566 % $1,173 $1,173 $1,173 City Clerk 151,129 0.673 % $1,394 $1,394 $1,394 Finance 280,392 1.249 % $2,586 $2,586 $2,586 Network Services 1,787,652 7.962 % $16,490 $16,490 $2,586 $19,076 Information Services 98,079 0.437 % $905 $905 $142 $1,047 Finance Support Services 133,712 0.596 % $1,233 $1,233 $193 $1,426 Human Resources 309,943 1.380 % $2,859 $2,859 $448 $3,307 Wellness Program 9,226 0.041 % $85 $85 $13 $98 Community Development Admin 204,235 0.910 % $1,884 $1,884 $295 $2,179 Commissions & Committees 150 0.001 % $1 $1 $1 Development Review 438,128 1.951 % $4,041 $4,041 $634 $4,675 Public Works Administration 72,294 0.322 % $667 $667 $105 $772 Parks Maintenance 1,744,611 7.770 % $16,093 $16,093 $2,524 $18,617 Swim Center Maintenance 307,123 1.368 % $2,833 $2,833 $444 $3,277 Urban Forest Services 45,567 0.203 % $420 $420 $66 $486 Facilities Maintenance 602,804 2.685 % $5,561 $5,561 $872 $6,433 Streets Maintenance 355,271 1.582 % $3,277 $3,277 $514 $3,791 Traffic Signals & Lighting 326,008 1.452 % $3,007 $3,007 $472 $3,479 Fleet 532,906 2.373 % $4,916 $4,916 $771 $5,687 City Administration 237,426 1.057 % $2,190 $2,190 $2,190 Transportation/Plan Engineering 37,431 0.167 % $345 $345 $54 $399 Recreation Administration 100,511 0.448 % $927 $927 $145 $1,072 Recreation Facilities 20,109 0.090 % $185 $185 $29 $214 Youth Services 57,449 0.256 % $530 $530 $83 $613 Community Services 61,834 0.275 % $570 $570 $89 $659 Ranger Program 65,155 0.290 % $601 $601 $94 $695 Aquatics 63,622 0.283 % $587 $587 $92 $679 Golf Course 196,691 0.876 % $1,814 $1,814 $285 $2,099 Police Administration 683,469 3.044 % $6,305 $6,305 $989 $7,294 Patrol 118,993 0.530 % $1,098 $1,098 $172 $1,270 Investigations 25,411 0.113 % $234 $234 $37 $271 Police Support Services 137,456 0.612 % $1,268 $1,268 $199 $1,467 Neighborhood Services 36,481 0.162 % $337 $337 $53 $390 Traffic Safety 10,598 0.047 % $98 $98 $15 $113 Fire Administration 304,990 1.358 % $2,813 $2,813 $441 $3,254 Emergency Response 122,474 0.545 % $1,130 $1,130 $177 $1,307 Page 836 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPurchasingDetail page 74Schedule 6.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 154,263 0.687 % $1,423 $1,423 $223 $1,646 Hazard Prevention 83,707 0.373 % $772 $772 $121 $893 Training Services 82,496 0.367 % $761 $761 $119 $880 Fire Station 38,314 0.171 % $353 $353 $55 $408 Disaster Assistance 38,550 0.172 % $356 $356 $56 $412 FD202 Downtown Bid Fund 249,074 1.109 % $2,298 $2,298 $360 $2,658 FD208 Tourism Bid Fund 794,760 3.540 % $7,331 $7,331 $1,150 $8,481 FD611 Parking Fund 1,006,837 4.484 % $9,287 $9,287 $1,456 $10,743 FD602 Sewer Fund 2,532,604 11.280 % $23,362 $23,362 $3,663 $27,025 FD621Transit Fund 378,834 1.687 % $3,495 $3,495 $548 $4,043 FD705 Whale Rock Fund 414,989 1.848 % $3,828 $3,828 $600 $4,428 FD711 Hazardous Mat Task Force Fund 88,525 0.394 % $817 $817 $128 $945 Finance Non Departmental 190,571 0.849 % $1,758 $1,758 $276 $2,034 Human Relations 579,489 2.581 % $5,345 $5,345 $838 $6,183 CIP Project Engineering 90,059 0.401 % $831 $831 $130 $961 Risk Management 150 0.001 % $1 $1 $1 Solid Waste Recycling 6,033 0.027 % $56 $56 $9 $65 Community Services Group 15,299 0.068 % $141 $141 $141 Building and Safety 1,184,592 5.276 % $10,927 $10,927 $1,714 $12,641 Parking Admin 9,386 0.042 % $87 $87 $14 $101 Stormwater and Flood Control 236,067 1.051 % $2,178 $2,178 $341 $2,519 FD206 Law Enforcement Grant Fund 19,181 0.085 % $177 $177 $28 $205 FD601 Water Fund 1,823,508 8.122 % $16,821 $16,821 $2,638 $19,459 Insurance ISF Fund 1,323,824 5.898 % $12,211 $12,211 $1,916 $14,127 Total22,452,713 100.000 %$207,113 $207,113 $31,304 $238,417 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource:Page 837 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 75Schedule 6.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.198 % $1,040 $1,040 $314 $1,354 Cultural Activities 332,351 0.381 % $1,995 $1,995 $603 $2,598 Economic Development 588,878 0.674 % $3,536 $3,536 $1,068 $4,604 Natural Resource Protection 646,613 0.740 % $3,882 $3,882 $1,173 $5,055 Community Promotion 417,721 0.478 % $2,508 $2,508 $758 $3,266 City Attorney 964,100 1.104 % $5,789 $5,789 $5,789 City Clerk 567,513 0.650 % $3,407 $3,407 $3,407 Network Services 2,856,721 3.271 % $17,152 $17,152 $5,183 $22,335 Human Resources 1,363,656 1.561 % $8,188 $8,188 $2,474 $10,662 Insurance ISF Fund 3,361,435 3.849 % $20,182 $20,182 $6,098 $26,280 Wellness Program 9,226 0.011 % $55 $55 $17 $72 Community Development Admin 901,725 1.032 % $5,414 $5,414 $1,636 $7,050 Commissions & Committees 15,291 0.018 % $92 $92 $28 $120 Development Review 2,507,040 2.871 % $15,052 $15,052 $4,548 $19,600 Building and Safety 2,506,262 2.870 % $15,048 $15,048 $4,547 $19,595 Public Works Administration 606,828 0.695 % $3,643 $3,643 $1,101 $4,744 Parks Maintenance 2,926,873 3.351 % $17,573 $17,573 $5,310 $22,883 Swim Center Maintenance 449,101 0.514 % $2,696 $2,696 $815 $3,511 Urban Forest Services 449,130 0.514 % $2,697 $2,697 $815 $3,512 Facilities Maintenance 1,231,266 1.410 % $7,393 $7,393 $2,234 $9,627 Streets Maintenance 1,313,626 1.504 % $7,887 $7,887 $2,383 $10,270 Stormwater and Flood Control 944,270 1.081 % $5,669 $5,669 $1,713 $7,382 Traffic Signals & Lighting 553,073 0.633 % $3,321 $3,321 $1,003 $4,324 Fleet 1,011,969 1.159 % $6,076 $6,076 $1,836 $7,912 City Administration 1,115,952 1.278 % $6,700 $6,700 $6,700 Transportation/Plan Engineering 891,289 1.021 % $5,351 $5,351 $1,617 $6,968 Recreation Administration 759,597 0.870 % $4,561 $4,561 $1,378 $5,939 Recreation Facilities 234,614 0.269 % $1,409 $1,409 $426 $1,835 Youth Services 971,662 1.113 % $5,834 $5,834 $1,763 $7,597 Ranger Program 508,601 0.582 % $3,054 $3,054 $923 $3,977 Aquatics 579,746 0.664 % $3,481 $3,481 $1,052 $4,533 Police Administration 1,469,923 1.683 % $8,826 $8,826 $2,667 $11,493 Patrol 9,753,373 11.168 % $58,560 $58,560 $17,695 $76,255 Investigations 2,923,797 3.348 % $17,555 $17,555 $5,304 $22,859 Neighborhood Services 228,265 0.261 % $1,371 $1,371 $414 $1,785 Traffic Safety 862,135 0.987 % $5,176 $5,176 $1,564 $6,740 Fire Administration 1,258,603 1.441 % $7,557 $7,557 $2,283 $9,840 Emergency Response 11,494,300 13.161 % $69,013 $69,013 $20,853 $89,866 Hazard Prevention 735,525 0.842 % $4,416 $4,416 $1,334 $5,750 Training Services 82,496 0.094 % $495 $495 $150 $645 Fire Station 38,314 0.044 % $230 $230 $70 $300 Page 838 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 76Schedule 6.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $231 $231 $70 $301 FD202 Downtown Bid Fund 249,074 0.285 % $1,495 $1,495 $452 $1,947 FD601 Water Fund 5,967,217 6.833 % $35,828 $35,828 $10,826 $46,654 FD611 Parking Fund 2,133,271 2.443 % $12,808 $12,808 $3,870 $16,678 FD602 Sewer Fund 6,945,877 7.953 % $41,704 $41,704 $12,602 $54,306 Golf Course 599,587 0.687 % $3,600 $3,600 $1,088 $4,688 FD705 Whale Rock Fund 960,111 1.099 % $5,765 $5,765 $1,742 $7,507 Information Services 1,105,991 1.266 % $6,640 $6,640 $2,007 $8,647 FD208 Tourism Bid Fund 997,909 1.143 % $5,992 $5,992 $1,810 $7,802 FD621Transit Fund 691,854 0.792 % $4,154 $4,154 $1,255 $5,409 FD206 Law Enforcement Grant Fund 71,259 0.082 % $428 $428 $129 $557 Fire Apparatus Service 377,035 0.432 % $2,264 $2,264 $684 $2,948 Police Support Services 2,381,005 2.726 % $14,296 $14,296 $4,320 $18,616 Community Services 384,912 0.441 % $2,311 $2,311 $698 $3,009 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $614 $614 $185 $799 Human Relations 579,489 0.664 % $3,479 $3,479 $1,051 $4,530 CIP Project Engineering 2,269,244 2.598 % $13,625 $13,625 $4,117 $17,742 Community Services Group 315,986 0.362 % $1,897 $1,897 $1,897 Risk Management 1,598 0.002 % $10 $10 $3 $13 Water Administration/Engineering 1,709 0.002 % $10 $10 $3 $13 Solid Waste Recycling 119,370 0.137 % $717 $717 $217 $934 Finance Support Services 133,712 0.153 % $803 $803 $243 $1,046 Finance Non Departmental 292,146 0.335 % $1,754 $1,754 $530 $2,284 Parking Admin 9,386 0.009 % $56 $56 $18 $74 Total87,334,645 100.000 %$524,365 $524,365 $153,070 $677,435 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 839 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofUtility BillingDetail page 77Schedule 6.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $22,795 $22,795 $2,558 $25,353 FD602 Sewer Fund 50 50.000 % $22,795 $22,795 $2,557 $25,352 Total100 100.000 %$45,590 $45,590 $5,115 $50,705 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Salary & Wage AnalysisPage 840 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofCashierDetail page 78Schedule 6.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 727 7.270 % $11,609 $11,609 $1,339 $12,948 FD621Transit Fund 106 1.060 % $1,693 $1,693 $195 $1,888 FD601 Water Fund 1,406 14.060 % $22,452 $22,452 $2,591 $25,043 FD602 Sewer Fund 1,406 14.060 % $22,452 $22,452 $2,591 $25,043 All Other 6,355 63.550 % $101,482 $101,482 $11,709 $113,191 Total10,000 100.000 %$159,688 $159,688 $18,425 $178,113 (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 Page 841 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 79Schedule 6.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.198 % $457 $457 $73 $530 Cultural Activities 332,351 0.381 % $876 $876 $140 $1,016 Economic Development 588,878 0.674 % $1,553 $1,553 $248 $1,801 Natural Resource Protection 646,613 0.740 % $1,705 $1,705 $272 $1,977 Community Promotion 417,721 0.478 % $1,101 $1,101 $176 $1,277 City Attorney 964,100 1.104 % $2,542 $2,542 $2,542 City Clerk 567,513 0.650 % $1,496 $1,496 $1,496 Network Services 2,856,721 3.271 % $7,533 $7,533 $1,201 $8,734 Human Resources 1,363,656 1.561 % $3,596 $3,596 $573 $4,169 Insurance ISF Fund 3,361,435 3.849 % $8,864 $8,864 $1,413 $10,277 Wellness Program 9,226 0.011 % $24 $24 $4 $28 Community Development Admin 901,725 1.032 % $2,378 $2,378 $379 $2,757 Commissions & Committees 15,291 0.018 % $40 $40 $6 $46 Development Review 2,507,040 2.871 % $6,611 $6,611 $1,054 $7,665 Building and Safety 2,506,262 2.870 % $6,609 $6,609 $1,053 $7,662 Public Works Administration 606,828 0.695 % $1,600 $1,600 $255 $1,855 Parks Maintenance 2,926,873 3.351 % $7,718 $7,718 $1,230 $8,948 Swim Center Maintenance 449,101 0.514 % $1,184 $1,184 $189 $1,373 Urban Forest Services 449,130 0.514 % $1,184 $1,184 $189 $1,373 Facilities Maintenance 1,231,266 1.410 % $3,247 $3,247 $518 $3,765 Streets Maintenance 1,313,626 1.504 % $3,464 $3,464 $552 $4,016 Stormwater and Flood Control 944,270 1.081 % $2,490 $2,490 $397 $2,887 Traffic Signals & Lighting 553,073 0.633 % $1,458 $1,458 $232 $1,690 Fleet 1,011,969 1.159 % $2,668 $2,668 $425 $3,093 City Administration 1,115,952 1.278 % $2,943 $2,943 $2,943 Transportation/Plan Engineering 891,289 1.021 % $2,350 $2,350 $375 $2,725 Recreation Administration 759,597 0.870 % $2,003 $2,003 $319 $2,322 Recreation Facilities 234,614 0.269 % $619 $619 $99 $718 Youth Services 971,662 1.113 % $2,562 $2,562 $408 $2,970 Ranger Program 508,601 0.582 % $1,341 $1,341 $214 $1,555 Aquatics 579,746 0.664 % $1,529 $1,529 $244 $1,773 Police Administration 1,469,923 1.683 % $3,876 $3,876 $618 $4,494 Patrol 9,753,373 11.168 % $25,718 $25,718 $4,100 $29,818 Investigations 2,923,797 3.348 % $7,710 $7,710 $1,229 $8,939 Neighborhood Services 228,265 0.261 % $602 $602 $96 $698 Traffic Safety 862,135 0.987 % $2,273 $2,273 $362 $2,635 Fire Administration 1,258,603 1.441 % $3,319 $3,319 $529 $3,848 Emergency Response 11,494,300 13.161 % $30,309 $30,309 $4,832 $35,141 Hazard Prevention 735,525 0.842 % $1,939 $1,939 $309 $2,248 Training Services 82,496 0.094 % $218 $218 $35 $253 Fire Station 38,314 0.044 % $101 $101 $16 $117 Page 842 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 80Schedule 6.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 38,550 0.044 % $102 $102 $16 $118 FD202 Downtown Bid Fund 249,074 0.285 % $657 $657 $105 $762 FD601 Water Fund 5,967,217 6.833 % $15,735 $15,735 $2,508 $18,243 FD611 Parking Fund 2,133,271 2.443 % $5,625 $5,625 $897 $6,522 FD602 Sewer Fund 6,945,877 7.953 % $18,315 $18,315 $2,920 $21,235 Golf Course 599,587 0.687 % $1,581 $1,581 $252 $1,833 FD705 Whale Rock Fund 960,111 1.099 % $2,532 $2,532 $404 $2,936 Information Services 1,105,991 1.266 % $2,916 $2,916 $465 $3,381 FD208 Tourism Bid Fund 997,909 1.143 % $2,631 $2,631 $419 $3,050 FD621Transit Fund 691,854 0.792 % $1,824 $1,824 $291 $2,115 FD206 Law Enforcement Grant Fund 71,259 0.082 % $188 $188 $30 $218 Fire Apparatus Service 377,035 0.432 % $994 $994 $158 $1,152 Police Support Services 2,381,005 2.726 % $6,278 $6,278 $1,001 $7,279 Community Services 384,912 0.441 % $1,015 $1,015 $162 $1,177 FD711 Hazardous Mat Task Force Fund 102,220 0.117 % $270 $270 $43 $313 Human Relations 579,489 0.664 % $1,528 $1,528 $244 $1,772 CIP Project Engineering 2,269,244 2.598 % $5,984 $5,984 $954 $6,938 Community Services Group 315,986 0.362 % $833 $833 $833 Risk Management 1,598 0.002 % $4 $4 $1 $5 Water Administration/Engineering 1,709 0.002 % $5 $5 $1 $6 Solid Waste Recycling 119,370 0.137 % $315 $315 $50 $365 Finance Support Services 133,712 0.153 % $353 $353 $56 $409 Finance Non Departmental 292,146 0.335 % $770 $770 $123 $893 Parking Admin 9,386 0.009 % $22 $22 $1 $23 Total87,334,645 100.000 %$230,287 $230,287 $35,465 $265,752 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 843 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofOther GF ExpDetail page 81Schedule 6.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $108 $108 $108 Cultural Activities 332,351 0.491 % $208 $208 $208 Economic Development 588,878 0.870 % $368 $368 $368 Natural Resource Protection 646,613 0.956 % $404 $404 $404 Community Promotion 417,721 0.617 % $261 $261 $261 City Attorney 964,100 1.425 % $603 $603 $603 City Clerk 567,513 0.839 % $355 $355 $355 Finance 1,795,348 2.654 % $1,122 $1,122 $1,122 Network Services 2,856,721 4.223 % $1,786 $1,786 $1,786 Information Services 1,105,991 1.635 % $691 $691 $691 Finance Support Services 133,712 0.198 % $84 $84 $84 Human Resources 1,363,656 2.016 % $852 $852 $852 Wellness Program 9,226 0.014 % $6 $6 $6 Community Development Admin 901,725 1.333 % $564 $564 $564 Commissions & Committees 15,291 0.023 % $10 $10 $10 Development Review 2,507,040 3.706 % $1,567 $1,567 $1,567 Building and Safety 2,506,262 3.705 % $1,567 $1,567 $1,567 Public Works Administration 606,828 0.897 % $379 $379 $379 Parks Maintenance 2,926,873 4.327 % $1,830 $1,830 $1,830 Swim Center Maintenance 449,101 0.664 % $281 $281 $281 Urban Forest Services 449,130 0.664 % $281 $281 $281 Facilities Maintenance 1,231,266 1.820 % $770 $770 $770 Streets Maintenance 1,313,626 1.942 % $821 $821 $821 Stormwater and Flood Control 944,270 1.396 % $590 $590 $590 Traffic Signals & Lighting 553,073 0.818 % $346 $346 $346 Fleet 1,011,969 1.496 % $633 $633 $633 City Administration 1,115,952 1.650 % $698 $698 $698 Transportation/Plan Engineering 891,289 1.318 % $557 $557 $557 Recreation Administration 759,597 1.123 % $475 $475 $475 Recreation Facilities 234,614 0.347 % $147 $147 $147 Youth Services 971,662 1.436 % $607 $607 $607 Community Services 384,912 0.569 % $241 $241 $241 Ranger Program 508,601 0.752 % $318 $318 $318 Aquatics 579,746 0.857 % $362 $362 $362 Golf Course 599,587 0.886 % $375 $375 $375 Police Administration 1,469,923 2.173 % $919 $919 $919 Patrol 9,753,373 14.417 % $6,097 $6,097 $6,097 Investigations 2,923,797 4.322 % $1,828 $1,828 $1,828 Police Support Services 2,381,005 3.520 % $1,488 $1,488 $1,488 Neighborhood Services 228,265 0.337 % $143 $143 $143 Traffic Safety 862,135 1.274 % $539 $539 $539 Page 844 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofOther GF ExpDetail page 82Schedule 6.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $787 $787 $787 Emergency Response 11,494,300 16.991 % $7,186 $7,186 $7,186 Hazard Prevention 735,525 1.087 % $460 $460 $460 Training Services 82,496 0.122 % $52 $52 $52 Fire Station 38,314 0.057 % $24 $24 $24 Disaster Assistance 38,550 0.057 % $24 $24 $24 Fire Apparatus Service 377,035 0.557 % $236 $236 $236 Finance Non Departmental 292,146 0.432 % $183 $183 $183 Human Relations 579,489 0.857 % $362 $362 $362 CIP Project Engineering 2,269,244 3.354 % $1,419 $1,419 $1,419 Community Services Group 315,986 0.467 % $198 $198 $198 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $75 $75 $75 Parking Admin 9,386 0.012 % $2 $2 $2 Total67,649,766 100.000 %$42,291 $42,291 $42,291 (A) Alloc basis:Source:Page 845 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 83Schedule 6.0122021TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetOther GF ExpCity Administration $18,675 $3,385 $2,759 $2,190 $6,700 $2,943 $698 Community Services Group $4,780 $332 $1,379 $141 $1,897 $833 $198 City Attorney $14,165 $1,989 $2,069 $1,173 $5,789 $2,542 $603 City Clerk $12,174 $2,763 $2,759 $1,394 $3,407 $1,496 $355 Finance $3,708 $2,586 $1,122 Network Services $66,857 $9,311 $5,615 $19,076 $22,335 $8,734 $1,786 Information Services $20,450 $508 $6,176 $1,047 $8,647 $3,381 $691 Finance Support Services $7,475 $4,510 $1,426 $1,046 $409 $84 Human Resources $26,482 $3,001 $4,491 $3,307 $10,662 $4,169 $852 Risk Management $220 $200 $1 $13 $5 $1 Wellness Program $512 $308 $98 $72 $28 $6 Public Works Administration $13,749 $1,508 $4,491 $772 $4,744 $1,855 $379 Facilities Maintenance $35,821 $11,482 $3,744 $6,433 $9,627 $3,765 $770 Fleet $35,100 $14,406 $3,369 $5,687 $7,912 $3,093 $633 CIP Project Engineering $40,198 $1,908 $11,230 $961 $17,742 $6,938 $1,419 Transportation/Plan Engineering $16,402 $1,262 $4,491 $399 $6,968 $2,725 $557 Insurance ISF Fund $51,007 $323 $14,127 $26,280 $10,277 City Council $6,551 $662 $3,744 $153 $1,354 $530 $108 Cultural Activities $7,400 $31 $3,547 $2,598 $1,016 $208 Economic Development $12,766 $800 $749 $4,444 $4,604 $1,801 $368 Natural Resource Protection $12,887 $1,477 $2,246 $1,728 $5,055 $1,977 $404 Tourism and Bid Promotion $1,310 $1,310 Community Promotion $10,432 $1,385 $187 $4,056 $3,266 $1,277 $261 Finance Non Departmental $5,425 $31 $2,034 $2,284 $893 $183 Community Development Admin $18,803 $2,509 $3,744 $2,179 $7,050 $2,757 $564 Commissions & Committees $193 $16 $1 $120 $46 $10 Development Review $45,117 $1,878 $9,732 $4,675 $19,600 $7,665 $1,567 Building and Safety $52,644 $2,570 $8,609 $12,641 $19,595 $7,662 $1,567 Human Relations $13,540 $693 $6,183 $4,530 $1,772 $362 Housing Policy/Homelessness $749 $749 Parks Maintenance $71,682 $10,420 $8,984 $18,617 $22,883 $8,948 $1,830 Swim Center Maintenance $12,316 $3,125 $749 $3,277 $3,511 $1,373 $281 Urban Forest Services $9,483 $1,585 $2,246 $486 $3,512 $1,373 $281 Streets Maintenance $33,366 $6,233 $8,235 $3,791 $10,270 $4,016 $821 Traffic Signals & Lighting $13,199 $1,863 $1,497 $3,479 $4,324 $1,690 $346 Parking Admin $213 $13 $101 $74 $23 $2 Stormwater and Flood Control $20,823 $2,848 $4,597 $2,519 $7,382 $2,887 $590 Water Administration/Engineering $20 $13 $6 $1 Solid Waste Recycling $2,641 $384 $818 $65 $934 $365 $75 Recreation Administration $14,357 $1,554 $2,995 $1,072 $5,939 $2,322 $475 Recreation Facilities $4,124 $461 $749 $214 $1,835 $718 $147 Page 846 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 84Schedule 6.0122021TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetOther GF ExpYouth Services $16,039 $2,755 $1,497 $613 $7,597 $2,970 $607 Community Services $9,261 $2,678 $1,497 $659 $3,009 $1,177 $241 Ranger Program $11,408 $2,617 $2,246 $695 $3,977 $1,555 $318 Aquatics $9,727 $1,631 $749 $679 $4,533 $1,773 $362 Golf Course $16,622 $4,632 $2,995 $2,099 $4,688 $1,833 $375 Police Administration $40,764 $11,698 $4,866 $7,294 $11,493 $4,494 $919 Patrol $149,140 $3,509 $32,191 $1,270 $76,255 $29,818 $6,097 Investigations $48,208 $1,585 $12,726 $271 $22,859 $8,939 $1,828 Police Support Services $44,413 $1,339 $14,224 $1,467 $18,616 $7,279 $1,488 Neighborhood Services $4,119 $354 $749 $390 $1,785 $698 $143 Traffic Safety $13,838 $816 $2,995 $113 $6,740 $2,635 $539 Fire Administration $24,434 $3,710 $2,995 $3,254 $9,840 $3,848 $787 Emergency Response $171,636 $4,448 $33,688 $1,307 $89,866 $35,141 $7,186 Hazard Prevention $14,653 $1,185 $4,117 $893 $5,750 $2,248 $460 Training Services $3,985 $2,155 $880 $645 $253 $52 Fire Apparatus Service $13,066 $5,587 $1,497 $1,646 $2,948 $1,152 $236 Fire Station $4,882 $4,033 $408 $300 $117 $24 Disaster Assistance $2,979 $2,124 $412 $301 $118 $24 FD201 Local Sales Tax Fund $6,726 $6,726 FD202 Downtown Bid Fund $5,552 $185 $2,658 $1,947 $762 FD206 Law Enforcement Grant Fund $1,011 $31 $205 $557 $218 FD208 Tourism Bid Fund $20,688 $1,355 $8,481 $7,802 $3,050 FD401 Capital Outlay Engineering $5,449 $5,449 FD402 Fleet Replace $31 $31 FD404 Major Facility Replacement Fund $124 $124 FD505 Affordable Housing Fund $46 $46 FD601 Water Fund $183,216 $24,441 $24,023 $19,459 $46,654 $25,353 $25,043 $18,243 FD602 Sewer Fund $211,942 $34,508 $24,473 $27,025 $54,306 $25,352 $25,043 $21,235 FD611 Parking Fund $65,834 $12,206 $6,737 $10,743 $16,678 $12,948 $6,522 FD621Transit Fund $19,072 $3,371 $2,246 $4,043 $5,409 $1,888 $2,115 FD705 Whale Rock Fund $21,899 $4,033 $2,995 $4,428 $7,507 $2,936 FD711 Hazardous Mat Task Force Fund $3,089 $1,032 $945 $799 $313 All Other $117,901 $4,710 $113,191 Total$1,999,570 $252,838 $294,019 $238,417 $677,435 $50,705 $178,113 $265,752 $42,291 Page 847 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE The Network Services Division is responsible for ensuring that the City's information technology resources are effectively managed and used as key organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources; and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and applications. Costs are allocated as follows: Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by fund/department/division. Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s by fund/department/division. Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are allocated based on the number of MDCs by fund/department/division. Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the number of tablets by fund/department/division. Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems. Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division. Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic networks, wired/wireless communication infrastructure. Costs are allocated based on the number of dedicated Ethernet switch ports by fund/department/division. Radios – These costs are associated with the support and maintenance of the radios. Costs are allocated based on the number of assigned radios by fund/department/division. Telemetry – These costs are associated with the support and maintenance of the telemetry technology. Costs are allocated based on the number of controllers by fund/department/division. Page 848 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED Cell Phones – These costs are associated with the support and maintenance of cell phones. Costs are allocated based on the number of cell phones and smart phones by fund/department/division. Cellular Data Services – These costs are associated with the support and maintenance of providing mobile cellular data. Costs are allocated based on the number of cellular data air cards and the number of smart phones by fund/department/division. Telephones – These costs are associated with the support and maintenance of the telephone and VoIP systems. Costs are allocated based on the number of extensions by fund/department/division. Cuesta – These costs are associated with the rent and maintenance of the Cuesta radio site. Costs are allocated Fund 602, Sewer. 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. Page 849 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesCosts to be allocatedDetail page 86Schedule 7.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,856,721 $2,856,721 Allocated additions: 10000000 - Building Charge $7,257 $7,257 1011001 - City Administration $63,646 $14,755 $78,401 1011501 - City Attorney $31,980 $3,978 $35,958 1011021 - City Clerk $2,487 $480 $2,967 1012000 - Finance $56,492 $10,365 $66,857 1011101 - Network Services$18,700 $18,700 1011103 - Information Services$61,308 $61,308 1012006 - Finance Support Services$8,965 $8,965 1013001 - Human Resources$28,276 $28,276 1013003 - Wellness Program$186 $186 1015005 - Facilities Maintenance$31,440 $31,440 1015008 - Fleet$8,262 $8,262 8020000 - Insurance ISF Fund$68,496 $68,496 Total allocated additions:$161,862 $255,211 $417,073 $417,073 Total to be allocated$3,018,583 $255,211 $3,273,794 Page 850 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 87Schedule 7.0032021TotalGeneral & AdminNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosWages & BenefitsSALARIES & WAGES $743,037 $295,922 $64,489 $54,905 $48,664 $7,207 $89,156 $123,035 $21,026 FRINGE BENEFITS $326,032 $129,846 $28,297 $24,091 $21,353 $3,162 $39,120 $53,986 $9,226 Other Expense and CostDATA PROCESSING SERVICES $589,417 $16,090 $342,789 $122,448 $102,704 $986 CONTRACT SERVICES $449,325 $41,546 $3,935 $309,470 $36,054 $44,767 $10,404 ELECTRIC UTILITIES SERVICE $5,089 $5,089 COMMUNICATION SERVICE $320,279 $301 $3,368 $3,559 OFFICE SUPPLIES $284,346 $1,114 $210,341 $52,011 $8,928 $6,039 SAFETY MATERIALS/SUPPLIES $150 $150 MISC MATERIALS & SUPPLIES $19,890 $124 $7,088 $236 $10,043 RENTS AND LEASES $76,827 $500 MEMBERSHIP & CERTIFICATION $230 $230 EDUCATION & TRAINING $40,955 $11,966 $6,993 $21,996 TRIPS AND MEETINGS $1,144 $300 $844 Departmental Expenditures$2,856,721 $487,088 $341,445 $805,262 $70,017 $10,369 $295,706 $334,326 $51,685 Additions: 1stOther $161,862 $71,333 $14,147 $19,197 $9,016 $1,068 $15,393 $20,168 $4,241 Functional Cost$3,018,583 $558,421 $355,592 $824,459 $79,033 $11,437 $311,099 $354,494 $55,926 Reallocate Admin ($558,421) $80,464 $189,766 $16,500 $2,444 $69,685 $78,786 $12,180 Allocable Costs$3,018,583 $436,056 $1,014,225 $95,533 $13,881 $380,784 $433,280 $68,106 1st Allocation$3,018,583 $436,056 $1,014,225 $95,533 $13,881 $380,784 $433,280 $68,106 Additions: 2ndOther $255,211 $112,471 $22,305 $30,268 $14,215 $1,684 $24,271 $31,799 $6,687 Functional Cost$255,211 $112,471 $22,305 $30,268 $14,215 $1,684 $24,271 $31,799 $6,687 Reallocate Admin ($112,471) $16,206 $38,221 $3,323 $492 $14,035 $15,868 $2,453 Allocable Costs$255,211 $38,511 $68,489 $17,538 $2,176 $38,306 $47,667 $9,140 2nd Allocation$255,211 $38,511 $68,489 $17,538 $2,176 $38,306 $47,667 $9,140 Total allocated$3,273,794 $474,567 $1,082,714 $113,071 $16,057 $419,090 $480,947 $77,246 Page 851 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 88Schedule 7.0032021TelemetryCell PhonesCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpWages & BenefitsSALARIES & WAGES $1,114 $5,869 $669 $3,938 $24,964 $2,079 FRINGE BENEFITS $489 $2,575 $293 $1,728 $10,954 $912 Other Expense and CostDATA PROCESSING SERVICES$90 $4,310 CONTRACT SERVICES$1,204 $1,945 ELECTRIC UTILITIES SERVICECOMMUNICATION SERVICE $170,202 $142,849 OFFICE SUPPLIES$3,244 $2,669 SAFETY MATERIALS/SUPPLIESMISC MATERIALS & SUPPLIES$49 $1,126 $1,224 RENTS AND LEASES$2,400 $33,716 $40,211 MEMBERSHIP & CERTIFICATIONEDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures$1,603 $178,646 $962 $151,898 $2,400 $71,964 $43,202 $10,148 Additions: 1stOther $243 $728 $356 $518 $5,163 $291 Functional Cost$1,846 $179,374 $1,318 $152,416 $2,400 $77,127 $43,493 $10,148 Reallocate Admin $378 $42,099 $227 $35,796 $566 $16,959 $10,181 $2,390 Allocable Costs$2,224 $221,473 $1,545 $188,212 $2,966 $94,086 $53,674 $12,538 1st Allocation$2,224 $221,473 $1,545 $188,212 $2,966 $94,086 $53,674 $12,538 Additions: 2ndOther $383 $1,148 $561 $817 $8,141 $461 Functional Cost$383 $1,148 $561 $817 $8,141 $461 Reallocate Admin $76 $8,479 $46 $7,210 $114 $3,416 $2,051 $481 Allocable Costs$459 $9,627 $607 $8,027 $114 $11,557 $2,512 $481 2nd Allocation$459 $9,627 $607 $8,027 $114 $11,557 $2,512 $481 Total allocated$2,683 $231,100 $2,152 $196,239 $3,080 $105,643 $56,186 $13,019 Page 852 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 89Schedule 7.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 600 1.232 % $5,372 $5,372 $510 $5,882 Recreation Administration 600 1.232 % $5,372 $5,372 $510 $5,882 Transportation/Plan Engineering 900 1.848 % $8,059 $8,059 $765 $8,824 City Administration 600 1.232 % $5,372 $5,372 $5,372 City Attorney 800 1.643 % $7,163 $7,163 $7,163 City Clerk 400 0.821 % $3,582 $3,582 $3,582 Human Resources 1,200 2.464 % $10,745 $10,745 $1,020 $11,765 Finance 1,400 2.875 % $12,535 $12,535 $12,535 Fleet 400 0.821 % $3,582 $3,582 $340 $3,922 City Council 500 1.027 % $4,477 $4,477 $425 $4,902 Police Administration 1,000 2.053 % $8,954 $8,954 $850 $9,804 Fire Administration 400 0.821 % $3,582 $3,582 $340 $3,922 FD601 Water Fund 3,500 7.187 % $31,339 $31,339 $2,975 $34,314 FD602 Sewer Fund 3,000 6.160 % $26,862 $26,862 $2,550 $29,412 FD705 Whale Rock Fund 300 0.616 % $2,686 $2,686 $255 $2,941 Stormwater and Flood Control 400 0.821 % $3,582 $3,582 $340 $3,922 FD621Transit Fund 300 0.616 % $2,686 $2,686 $255 $2,941 Recreation Facilities 200 0.411 % $1,791 $1,791 $170 $1,961 Building and Safety 1,250 2.567 % $11,192 $11,192 $1,063 $12,255 Development Review 1,000 2.053 % $8,954 $8,954 $850 $9,804 Economic Development 100 0.205 % $895 $895 $85 $980 Natural Resource Protection 300 0.616 % $2,686 $2,686 $255 $2,941 Community Development Admin 500 1.027 % $4,477 $4,477 $425 $4,902 Parks Maintenance 1,400 2.875 % $12,535 $12,535 $1,190 $13,725 Streets Maintenance 1,100 2.259 % $9,849 $9,849 $935 $10,784 Traffic Signals & Lighting 200 0.411 % $1,791 $1,791 $170 $1,961 Youth Services 1,000 2.053 % $8,954 $8,954 $850 $9,804 Community Services 600 1.232 % $5,372 $5,372 $510 $5,882 Ranger Program 900 1.848 % $8,059 $8,059 $765 $8,824 Aquatics 600 1.232 % $5,372 $5,372 $510 $5,882 Patrol 4,200 8.624 % $37,606 $37,606 $3,571 $41,177 Investigations 1,300 2.669 % $11,640 $11,640 $1,105 $12,745 Neighborhood Services 700 1.437 % $6,268 $6,268 $595 $6,863 Traffic Safety 100 0.205 % $895 $895 $85 $980 Emergency Response 4,800 9.856 % $42,979 $42,979 $4,081 $47,060 Hazard Prevention 650 1.335 % $5,820 $5,820 $553 $6,373 Golf Course 600 1.232 % $5,372 $5,372 $510 $5,882 Police Support Services 1,800 3.696 % $16,117 $16,117 $1,530 $17,647 Information Services 950 1.951 % $8,506 $8,506 $808 $9,314 Fire Apparatus Service 200 0.411 % $1,791 $1,791 $170 $1,961 FD611 Parking Fund 1,400 2.875 % $12,535 $12,535 $1,190 $13,725 Page 853 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 90Schedule 7.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 2,000 4.107 % $17,908 $17,908 $1,700 $19,608 Tourism and Bid Promotion 75 0.154 % $672 $672 $64 $736 Facilities Maintenance 300 0.616 % $2,686 $2,686 $255 $2,941 Urban Forest Services 200 0.411 % $1,791 $1,791 $170 $1,961 Swim Center Maintenance 200 0.411 % $1,791 $1,791 $170 $1,961 All Other 950 1.951 % $8,506 $8,506 $808 $9,314 Community Promotion 25 0.051 % $224 $224 $21 $245 Community Services Group 200 0.411 % $1,791 $1,791 $1,791 Commissions & Committees 1,400 2.875 % $12,535 $12,535 $1,190 $13,725 Long Range Planning 700 1.437 % $6,268 $6,268 $595 $6,863 Housing Policy/Homelessness 300 0.616 % $2,686 $2,686 $255 $2,941 FD711 Hazardous Mat Task Force Fund 100 0.205 % $895 $895 $85 $980 Solid Waste Recycling 100 0.206 % $897 $897 $87 $984 Total48,700 100.000 %$436,056 $436,056 $38,511 $474,567 (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 aSource:Page 854 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 91Schedule 7.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $7,480 $7,480 $550 $8,030 Facilities Maintenance 500 1.229 % $12,467 $12,467 $917 $13,384 Streets Maintenance 1,100 2.704 % $27,427 $27,427 $2,018 $29,445 Stormwater and Flood Control 614 1.509 % $15,309 $15,309 $1,127 $16,436 Traffic Signals & Lighting 200 0.492 % $4,987 $4,987 $367 $5,354 Transportation/Plan Engineering 600 1.475 % $14,960 $14,960 $1,101 $16,061 Recreation Administration 400 0.983 % $9,973 $9,973 $734 $10,707 Recreation Facilities 100 0.246 % $2,493 $2,493 $183 $2,676 Youth Services 200 0.492 % $4,987 $4,987 $367 $5,354 Community Services 200 0.492 % $4,987 $4,987 $367 $5,354 Ranger Program 300 0.738 % $7,480 $7,480 $550 $8,030 Aquatics 100 0.246 % $2,493 $2,493 $183 $2,676 Golf Course 400 0.983 % $9,973 $9,973 $734 $10,707 Police Administration 650 1.598 % $16,207 $16,207 $1,193 $17,400 Patrol 4,300 10.571 % $107,215 $107,215 $7,890 $115,105 Investigations 1,700 4.179 % $42,387 $42,387 $3,119 $45,506 Police Support Services 1,900 4.671 % $47,374 $47,374 $3,486 $50,860 Neighborhood Services 100 0.246 % $2,493 $2,493 $183 $2,676 Traffic Safety 400 0.983 % $9,973 $9,973 $734 $10,707 Fire Administration 400 0.983 % $9,973 $9,973 $734 $10,707 Emergency Response 4,500 11.063 % $112,201 $112,201 $8,257 $120,458 Hazard Prevention 550 1.352 % $13,713 $13,713 $1,009 $14,722 FD601 Water Fund 3,209 7.889 % $80,012 $80,012 $5,888 $85,900 FD602 Sewer Fund 3,269 8.036 % $81,508 $81,508 $5,998 $87,506 FD621Transit Fund 300 0.738 % $7,480 $7,480 $550 $8,030 FD705 Whale Rock Fund 400 0.983 % $9,973 $9,973 $734 $10,707 City Administration 400 0.983 % $9,973 $9,973 $9,973 Economic Development 100 0.246 % $2,493 $2,493 $183 $2,676 Natural Resource Protection 300 0.738 % $7,480 $7,480 $550 $8,030 Community Promotion 25 0.061 % $623 $623 $46 $669 City Attorney 300 0.738 % $7,480 $7,480 $7,480 City Clerk 400 0.983 % $9,973 $9,973 $9,973 Finance 1,300 3.196 % $32,414 $32,414 $32,414 Network Services 750 1.844 % $18,700 $18,700 $18,700 Information Services 825 2.028 % $20,570 $20,570 $1,514 $22,084 Human Resources 600 1.475 % $14,960 $14,960 $1,101 $16,061 Community Development Admin 500 1.229 % $12,467 $12,467 $917 $13,384 Building and Safety 1,150 2.827 % $28,674 $28,674 $2,110 $30,784 Public Works Administration 600 1.475 % $14,960 $14,960 $1,101 $16,061 Parks Maintenance 1,200 2.950 % $29,920 $29,920 $2,202 $32,122 Swim Center Maintenance 100 0.246 % $2,493 $2,493 $183 $2,676 Page 855 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 92Schedule 7.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $4,987 $4,987 $367 $5,354 Fleet 450 1.106 % $11,220 $11,220 $826 $12,046 FD611 Parking Fund 900 2.213 % $22,440 $22,440 $1,651 $24,091 CIP Project Engineering 1,500 3.688 % $37,400 $37,400 $2,752 $40,152 Development Review 1,300 3.196 % $32,414 $32,414 $2,385 $34,799 City Council 500 1.229 % $12,467 $12,467 $917 $13,384 Tourism and Bid Promotion 175 0.430 % $4,363 $4,363 $321 $4,684 Community Services Group 200 0.492 % $4,987 $4,987 $4,987 Housing Policy/Homelessness 100 0.246 % $2,493 $2,493 $183 $2,676 Solid Waste Recycling 110 0.270 % $2,749 $2,749 $207 $2,956 Total40,677 100.000 %$1,014,225 $1,014,225 $68,489 $1,082,714 (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:Page 856 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofMDC SupportDetail page 93Schedule 7.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 36 73.469 % $70,188 $70,188 $12,885 $83,073 Emergency Response 11 22.449 % $21,446 $21,446 $3,937 $25,383 FD611 Parking Fund 2 4.082 % $3,899 $3,899 $716 $4,615 Total49 100.000 %$95,533 $95,533 $17,538 $113,071 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource:Page 857 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 94Schedule 7.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 500 1.779 % $247 $247 $45 $292 Information Services 750 2.669 % $370 $370 $67 $437 Facilities Maintenance 300 1.068 % $148 $148 $27 $175 City Administration 1,000 3.559 % $494 $494 $494 Police Support Services 500 1.779 % $247 $247 $45 $292 FD601 Water Fund 3,621 12.886 % $1,789 $1,789 $324 $2,113 FD602 Sewer Fund 2,895 10.302 % $1,430 $1,430 $259 $1,689 Finance 1,300 4.626 % $642 $642 $642 Human Resources 1,400 4.982 % $692 $692 $125 $817 Community Development Admin 705 2.509 % $348 $348 $63 $411 Recreation Administration 738 2.626 % $365 $365 $66 $431 Police Administration 100 0.356 % $49 $49 $9 $58 Fire Administration 500 1.779 % $247 $247 $45 $292 Hazard Prevention 600 2.135 % $296 $296 $54 $350 City Attorney 700 2.491 % $346 $346 $346 Public Works Administration 838 2.982 % $414 $414 $75 $489 Transportation/Plan Engineering 300 1.068 % $148 $148 $27 $175 Aquatics 300 1.068 % $148 $148 $27 $175 Economic Development 100 0.356 % $49 $49 $9 $58 Natural Resource Protection 300 1.068 % $148 $148 $27 $175 City Clerk 600 2.135 % $296 $296 $296 Fleet 500 1.779 % $247 $247 $45 $292 Development Review 1,100 3.915 % $543 $543 $99 $642 Recreation Facilities 100 0.356 % $49 $49 $9 $58 Ranger Program 300 1.068 % $148 $148 $27 $175 FD611 Parking Fund 706 2.512 % $349 $349 $63 $412 CIP Project Engineering 1,200 4.270 % $593 $593 $107 $700 Tourism and Bid Promotion 200 0.712 % $99 $99 $18 $117 Building and Safety 600 2.135 % $296 $296 $54 $350 Urban Forest Services 600 2.135 % $296 $296 $54 $350 Youth Services 400 1.423 % $198 $198 $36 $234 Community Services 300 1.068 % $148 $148 $27 $175 Golf Course 100 0.356 % $49 $49 $9 $58 Fire Apparatus Service 400 1.423 % $198 $198 $36 $234 FD621Transit Fund 200 0.712 % $99 $99 $18 $117 FD705 Whale Rock Fund 60 0.214 % $30 $30 $5 $35 All Other 1,555 5.534 % $768 $768 $139 $907 Community Services Group 200 0.712 % $99 $99 $99 Long Range Planning 200 0.712 % $99 $99 $18 $117 Housing Policy/Homelessness 300 1.068 % $148 $148 $27 $175 Parks Maintenance 100 0.356 % $49 $49 $9 $58 Page 858 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 95Schedule 7.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEmergency Response 500 1.779 % $247 $247 $45 $292 Stormwater and Flood Control 120 0.427 % $59 $59 $11 $70 Solid Waste Recycling 312 1.111 % $157 $157 $26 $183 Total28,100 100.000 %$13,881 $13,881 $2,176 $16,057 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource:Page 859 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 96Schedule 7.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 39 0.181 % $691 $691 $73 $764 Economic Development 8 0.037 % $142 $142 $15 $157 Natural Resource Protection 24 0.112 % $425 $425 $45 $470 City Attorney 63 0.293 % $1,116 $1,116 $1,116 City Clerk 131 0.609 % $2,320 $2,320 $2,320 Finance 710 3.302 % $12,573 $12,573 $12,573 Information Services 1,074 4.995 % $19,019 $19,019 $2,002 $21,021 Human Resources 94 0.437 % $1,665 $1,665 $175 $1,840 Community Development Admin 649 3.018 % $11,493 $11,493 $1,210 $12,703 Development Review 602 2.800 % $10,660 $10,660 $1,122 $11,782 Building and Safety 598 2.781 % $10,590 $10,590 $1,115 $11,705 Public Works Administration 247 1.149 % $4,374 $4,374 $460 $4,834 Parks Maintenance 310 1.442 % $5,490 $5,490 $578 $6,068 Facilities Maintenance 424 1.972 % $7,508 $7,508 $790 $8,298 Streets Maintenance 286 1.330 % $5,065 $5,065 $533 $5,598 Stormwater and Flood Control 231 1.074 % $4,091 $4,091 $431 $4,522 Traffic Signals & Lighting 516 2.400 % $9,138 $9,138 $962 $10,100 Fleet 231 1.074 % $4,091 $4,091 $431 $4,522 City Administration 47 0.219 % $832 $832 $832 Transportation/Plan Engineering 571 2.655 % $10,112 $10,112 $1,064 $11,176 Recreation Administration 47 0.219 % $832 $832 $88 $920 Recreation Facilities 16 0.074 % $283 $283 $30 $313 Youth Services 78 0.363 % $1,381 $1,381 $145 $1,526 Community Services 47 0.219 % $832 $832 $88 $920 Ranger Program 71 0.330 % $1,257 $1,257 $132 $1,389 Aquatics 47 0.219 % $832 $832 $88 $920 Golf Course 47 0.219 % $832 $832 $88 $920 Police Administration 78 0.363 % $1,381 $1,381 $145 $1,526 Patrol 629 2.925 % $11,139 $11,139 $1,172 $12,311 Investigations 402 1.870 % $7,119 $7,119 $749 $7,868 Police Support Services 241 1.121 % $4,268 $4,268 $449 $4,717 Neighborhood Services 355 1.651 % $6,286 $6,286 $662 $6,948 Traffic Safety 308 1.432 % $5,454 $5,454 $574 $6,028 Fire Administration 31 0.144 % $549 $549 $58 $607 Emergency Response 776 3.609 % $13,742 $13,742 $1,446 $15,188 Hazard Prevention 556 2.586 % $9,846 $9,846 $1,036 $10,882 FD601 Water Fund 1,574 7.320 % $27,873 $27,873 $2,934 $30,807 FD611 Parking Fund 110 0.512 % $1,948 $1,948 $205 $2,153 FD621Transit Fund 424 1.972 % $7,508 $7,508 $790 $8,298 FD705 Whale Rock Fund 724 3.367 % $12,821 $12,821 $1,349 $14,170 CIP Project Engineering 357 1.660 % $6,322 $6,322 $665 $6,987 Page 860 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 97Schedule 7.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 8 0.037 % $142 $142 $15 $157 Urban Forest Services 216 1.005 % $3,825 $3,825 $403 $4,228 Swim Center Maintenance 216 1.005 % $3,825 $3,825 $403 $4,228 All Other 4,976 23.141 % $88,117 $88,117 $9,275 $97,392 Long Range Planning 555 2.581 % $9,828 $9,828 $1,034 $10,862 Fire Apparatus Service 16 0.074 % $283 $283 $30 $313 FD602 Sewer Fund 1,743 8.102 % $30,864 $30,864 $3,247 $34,111 Total21,503 100.000 %$380,784 $380,784 $38,306 $419,090 (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:Page 861 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 98Schedule 7.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 20 0.631 % $2,734 $2,734 $320 $3,054 Economic Development 4 0.126 % $547 $547 $64 $611 Natural Resource Protection 12 0.379 % $1,641 $1,641 $192 $1,833 City Attorney 45 1.420 % $6,153 $6,153 $6,153 City Clerk 70 2.209 % $9,571 $9,571 $9,571 Finance 56 1.767 % $7,657 $7,657 $7,657 Information Services 26 0.820 % $3,555 $3,555 $417 $3,972 Human Resources 47 1.483 % $6,426 $6,426 $753 $7,179 Community Development Admin 49 1.546 % $6,700 $6,700 $785 $7,485 Development Review 52 1.641 % $7,110 $7,110 $833 $7,943 Building and Safety 32 1.010 % $4,375 $4,375 $513 $4,888 Public Works Administration 34 1.073 % $4,649 $4,649 $545 $5,194 Parks Maintenance 19 0.600 % $2,598 $2,598 $304 $2,902 Facilities Maintenance 15 0.473 % $2,051 $2,051 $240 $2,291 Streets Maintenance 19 0.600 % $2,598 $2,598 $304 $2,902 Traffic Signals & Lighting 11 0.347 % $1,504 $1,504 $176 $1,680 Fleet 17 0.536 % $2,324 $2,324 $272 $2,596 City Administration 23 0.726 % $3,145 $3,145 $3,145 Transportation/Plan Engineering 23 0.726 % $3,145 $3,145 $369 $3,514 Recreation Administration 19 0.600 % $2,598 $2,598 $304 $2,902 Recreation Facilities 55 1.736 % $7,520 $7,520 $881 $8,401 Youth Services 32 1.010 % $4,375 $4,375 $513 $4,888 Community Services 19 0.600 % $2,598 $2,598 $304 $2,902 Ranger Program 28 0.884 % $3,828 $3,828 $449 $4,277 Aquatics 29 0.915 % $3,965 $3,965 $465 $4,430 Golf Course 14 0.442 % $1,914 $1,914 $224 $2,138 Police Administration 51 1.609 % $6,973 $6,973 $817 $7,790 Patrol 150 4.733 % $20,509 $20,509 $2,403 $22,912 Investigations 36 1.136 % $4,922 $4,922 $577 $5,499 Police Support Services 329 10.382 % $44,982 $44,982 $5,271 $50,253 Neighborhood Services 16 0.505 % $2,188 $2,188 $256 $2,444 Traffic Safety 28 0.884 % $3,828 $3,828 $449 $4,277 Fire Administration 24 0.757 % $3,281 $3,281 $385 $3,666 Emergency Response 246 7.763 % $33,634 $33,634 $3,942 $37,576 Hazard Prevention 29 0.915 % $3,965 $3,965 $465 $4,430 FD601 Water Fund 204 6.437 % $27,892 $27,892 $3,269 $31,161 FD611 Parking Fund 248 7.826 % $33,908 $33,908 $3,974 $37,882 FD621Transit Fund 26 0.820 % $3,555 $3,555 $417 $3,972 FD705 Whale Rock Fund 31 0.978 % $4,238 $4,238 $497 $4,735 Stormwater and Flood Control 3 0.095 % $410 $410 $48 $458 CIP Project Engineering 52 1.641 % $7,110 $7,110 $833 $7,943 Page 862 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 99Schedule 7.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 4 0.126 % $547 $547 $64 $611 Urban Forest Services 2 0.063 % $273 $273 $32 $305 Swim Center Maintenance 14 0.442 % $1,914 $1,914 $224 $2,138 FD208 Tourism Bid Fund 1 0.032 % $137 $137 $16 $153 All Other 668 21.079 % $91,332 $91,332 $10,703 $102,035 FD602 Sewer Fund 237 7.477 % $32,401 $32,401 $3,798 $36,199 Total3,169 100.000 %$433,280 $433,280 $47,667 $480,947 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:Page 863 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 100Schedule 7.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.284 % $193 $193 $193 Police Administration 5 1.420 % $967 $967 $130 $1,097 Fire Administration 5 1.420 % $967 $967 $130 $1,097 FD601 Water Fund 32 9.091 % $6,191 $6,191 $833 $7,024 Stormwater and Flood Control 1 0.284 % $193 $193 $26 $219 FD611 Parking Fund 5 1.420 % $967 $967 $130 $1,097 FD621Transit Fund 28 7.955 % $5,418 $5,418 $729 $6,147 Recreation Facilities 2 0.568 % $387 $387 $52 $439 Building and Safety 4 1.136 % $774 $774 $104 $878 Parks Maintenance 15 4.261 % $2,902 $2,902 $391 $3,293 Traffic Signals & Lighting 2 0.568 % $387 $387 $52 $439 Ranger Program 3 0.852 % $580 $580 $78 $658 Patrol 68 19.318 % $13,157 $13,157 $1,771 $14,928 Investigations 24 6.818 % $4,644 $4,644 $625 $5,269 Police Support Services 7 1.989 % $1,354 $1,354 $182 $1,536 Neighborhood Services 6 1.705 % $1,161 $1,161 $156 $1,317 Traffic Safety 11 3.125 % $2,128 $2,128 $286 $2,414 Emergency Response 77 21.875 % $14,898 $14,898 $2,005 $16,903 Hazard Prevention 10 2.841 % $1,935 $1,935 $260 $2,195 Economic Development 1 0.284 % $193 $193 $26 $219 Streets Maintenance 12 3.409 % $2,322 $2,322 $312 $2,634 Fleet 2 0.568 % $387 $387 $52 $439 CIP Project Engineering 7 1.989 % $1,354 $1,354 $182 $1,536 Urban Forest Services 2 0.568 % $387 $387 $52 $439 Facilities Maintenance 5 1.420 % $967 $967 $130 $1,097 All Other 2 0.568 % $387 $387 $52 $439 FD602 Sewer Fund 15 4.264 % $2,906 $2,906 $394 $3,300 Total352 100.000 %$68,106 $68,106 $9,140 $77,246 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource:Page 864 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 101Schedule 7.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 34 54.839 % $1,220 $1,220 $252 $1,472 FD602 Sewer Fund 24 38.710 % $861 $861 $178 $1,039 FD705 Whale Rock Fund 4 6.451 % $143 $143 $29 $172 Total62 100.000 %$2,224 $2,224 $459 $2,683 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource:Page 865 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCell PhonesDetail page 102Schedule 7.0122021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works AdministrationCity Council 2 7.692 % $17,036 $17,036 $741 $17,777 FD601 Water Fund 4 15.385 % $34,073 $34,073 $1,481 $35,554 FD602 Sewer Fund 1 3.846 % $8,518 $8,518 $370 $8,888 Parks Maintenance 1 3.846 % $8,518 $8,518 $370 $8,888 Streets Maintenance 1 3.846 % $8,518 $8,518 $370 $8,888 Traffic Signals & Lighting 1 3.846 % $8,518 $8,518 $370 $8,888 Youth Services 9 34.615 % $76,664 $76,664 $3,332 $79,996 AquaticsCommunity Development Admin 1 3.846 % $8,518 $8,518 $370 $8,888 Urban Forest Services 1 3.846 % $8,518 $8,518 $370 $8,888 FD705 Whale Rock Fund 1 3.846 % $8,518 $8,518 $370 $8,888 Investigations 1 3.846 % $8,518 $8,518 $370 $8,888 Patrol 2 7.692 % $17,036 $17,036 $741 $17,777 Long Range Planning 1 3.848 % $8,520 $8,520 $372 $8,892 Total26 100.000 %$221,473 $221,473 $9,627 $231,100 (A) Alloc basis:Number of Cell Phones and Smart Phones Fund/Division/DepartmentSource:Page 866 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 103Schedule 7.0132021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.227 % $4 $4 $1 $5 Finance 3 0.680 % $11 $11 $11 Information Services 6 1.361 % $21 $21 $8 $29 Human Resources 2 0.454 % $7 $7 $3 $10 Building and Safety 14 3.175 % $49 $49 $20 $69 Public Works Administration 4 0.907 % $14 $14 $6 $20 Parks Maintenance 15 3.401 % $53 $53 $21 $74 Streets Maintenance 10 2.268 % $35 $35 $14 $49 Fleet 2 0.454 % $7 $7 $3 $10 Police Administration 6 1.361 % $21 $21 $8 $29 Patrol 66 14.966 % $231 $231 $93 $324 Investigations 25 5.669 % $88 $88 $35 $123 Police Support Services 4 0.907 % $14 $14 $6 $20 Fire Administration 11 2.494 % $39 $39 $15 $54 Emergency Response 42 9.524 % $147 $147 $59 $206 Hazard Prevention 11 2.494 % $39 $39 $15 $54 FD601 Water Fund 52 11.791 % $182 $182 $73 $255 FD602 Sewer Fund 49 11.111 % $172 $172 $69 $241 FD621Transit Fund 1 0.227 % $4 $4 $1 $5 City Administration 1 0.227 % $4 $4 $4 Ranger Program 6 1.361 % $21 $21 $8 $29 Community Development Admin 2 0.454 % $7 $7 $3 $10 Traffic Signals & Lighting 3 0.680 % $11 $11 $4 $15 Neighborhood Services 2 0.454 % $7 $7 $3 $10 FD611 Parking Fund 15 3.401 % $53 $53 $21 $74 City Attorney 3 0.680 % $11 $11 $11 Youth Services 13 2.948 % $46 $46 $18 $64 City Clerk 1 0.227 % $4 $4 $4 Traffic Safety 2 0.454 % $7 $7 $3 $10 Fire Apparatus Service 1 0.227 % $4 $4 $1 $5 Facilities Maintenance 5 1.134 % $18 $18 $7 $25 City Council 10 2.268 % $35 $35 $14 $49 CIP Project Engineering 11 2.494 % $39 $39 $15 $54 Urban Forest Services 5 1.134 % $18 $18 $7 $25 Recreation Administration 2 0.454 % $7 $7 $3 $10 Golf Course 3 0.680 % $11 $11 $4 $15 FD705 Whale Rock Fund 5 1.134 % $18 $18 $7 $25 All Other 19 4.308 % $67 $67 $27 $94 Economic Development 2 0.454 % $7 $7 $3 $10 Community Services Group 2 0.454 % $7 $7 $7 Risk Management 1 0.227 % $4 $4 $1 $5 Page 867 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 104Schedule 7.0132021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedRecreation Facilities 1 0.227 % $4 $4 $1 $5 Aquatics 1 0.227 % $4 $4 $1 $5 Stormwater and Flood Control 1 0.221 % ($7) ($7) $6 ($1)Total441 100.000 %$1,545 $1,545 $607 $2,152 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:Page 868 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 105Schedule 7.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 390 3.641 % $6,854 $6,854 $317 $7,171 Recreation Administration 190 1.774 % $3,339 $3,339 $154 $3,493 Transportation/Plan Engineering 80 0.747 % $1,406 $1,406 $65 $1,471 City Administration 120 1.120 % $2,109 $2,109 $2,109 City Attorney 110 1.027 % $1,933 $1,933 $1,933 City Clerk 220 2.054 % $3,866 $3,866 $3,866 Human Resources 180 1.681 % $3,163 $3,163 $146 $3,309 Finance 330 3.081 % $5,799 $5,799 $5,799 Facilities Maintenance 340 3.175 % $5,975 $5,975 $276 $6,251 Fleet 30 0.280 % $527 $527 $24 $551 Police Administration 820 7.656 % $14,410 $14,410 $666 $15,076 Fire Administration 130 1.214 % $2,285 $2,285 $106 $2,391 FD601 Water Fund 650 6.069 % $11,423 $11,423 $528 $11,951 FD602 Sewer Fund 570 5.322 % $10,017 $10,017 $463 $10,480 FD611 Parking Fund 740 6.909 % $13,004 $13,004 $601 $13,605 FD621Transit Fund 100 0.934 % $1,757 $1,757 $81 $1,838 Recreation Facilities 250 2.334 % $4,393 $4,393 $203 $4,596 Long Range Planning 90 0.840 % $1,582 $1,582 $73 $1,655 Building and Safety 230 2.148 % $4,042 $4,042 $187 $4,229 Development Review 130 1.214 % $2,285 $2,285 $106 $2,391 Economic Development 10 0.093 % $176 $176 $8 $184 Natural Resource Protection 30 0.280 % $527 $527 $24 $551 Information Services 80 0.747 % $1,406 $1,406 $65 $1,471 Community Development Admin 160 1.494 % $2,812 $2,812 $130 $2,942 Parks Maintenance 620 5.789 % $10,896 $10,896 $503 $11,399 Streets Maintenance 90 0.840 % $1,582 $1,582 $73 $1,655 Traffic Signals & Lighting 30 0.280 % $527 $527 $24 $551 Youth Services 100 0.934 % $1,757 $1,757 $81 $1,838 Community Services 80 0.747 % $1,406 $1,406 $65 $1,471 Ranger Program 40 0.373 % $703 $703 $32 $735 Aquatics 240 2.241 % $4,218 $4,218 $195 $4,413 Patrol 800 7.470 % $14,059 $14,059 $649 $14,708 Investigations 240 2.241 % $4,218 $4,218 $195 $4,413 Police Support Services 565 5.275 % $9,929 $9,929 $459 $10,388 Neighborhood Services 60 0.560 % $1,054 $1,054 $49 $1,103 Traffic Safety 10 0.093 % $176 $176 $8 $184 Emergency Response 825 7.703 % $14,498 $14,498 $670 $15,168 Hazard Prevention 150 1.401 % $2,636 $2,636 $122 $2,758 Golf Course 80 0.747 % $1,406 $1,406 $65 $1,471 Fire Apparatus Service 10 0.093 % $176 $176 $8 $184 City Council 60 0.560 % $1,054 $1,054 $49 $1,103 Page 869 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 106Schedule 7.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 240 2.241 % $4,218 $4,218 $195 $4,413 Urban Forest Services 110 1.027 % $1,933 $1,933 $89 $2,022 Swim Center Maintenance 10 0.093 % $176 $176 $8 $184 FD705 Whale Rock Fund 50 0.467 % $879 $879 $41 $920 All Other 200 1.867 % $3,515 $3,515 $162 $3,677 Housing Policy/Homelessness 40 0.373 % $703 $703 $32 $735 Wellness Program 10 0.093 % $176 $176 $8 $184 Community Services Group 40 0.373 % $703 $703 $703 Tourism and Bid Promotion 10 0.093 % $176 $176 $8 $184 Solid Waste Recycling 20 0.192 % $348 $348 $14 $362 Total10,710 100.000 %$188,212 $188,212 $8,027 $196,239 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource:Page 870 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCuestaDetail page 107Schedule 7.0152021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $2,966 $2,966 $114 $3,080 Total1 100.000 %$2,966 $2,966 $114 $3,080 (A) Alloc basis:Source:Page 871 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 108Schedule 7.0162021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 300 23.077 % $21,712 $21,712 $2,667 $24,379 Fire Administration 200 15.385 % $14,475 $14,475 $1,778 $16,253 FD601 Water Fund 150 11.538 % $10,856 $10,856 $1,334 $12,190 FD602 Sewer Fund 150 11.538 % $10,856 $10,856 $1,334 $12,190 Public Works Administration 200 15.385 % $14,475 $14,475 $1,778 $16,253 Traffic Signals & Lighting 100 7.692 % $7,237 $7,237 $889 $8,126 FD621Transit Fund 200 15.385 % $14,475 $14,475 $1,777 $16,252 Total1,300 100.000 %$94,086 $94,086 $11,557 $105,643 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 872 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 109Schedule 7.0172021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 2 28.571 % $15,335 $15,335 $718 $16,053 Fire Administration 2 28.571 % $15,335 $15,335 $718 $16,053 Public Works Administration 1 14.286 % $7,668 $7,668 $359 $8,027 FD705 Whale Rock Fund 2 28.572 % $15,336 $15,336 $717 $16,053 Total7 100.000 %$53,674 $53,674 $2,512 $56,186 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 873 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 110Schedule 7.0182021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,640 16.161 % $2,026 $2,026 $78 $2,104 FD602 Sewer Fund 1,639 16.151 % $2,025 $2,025 $78 $2,103 Community Development Admin 6,869 67.688 % $8,487 $8,487 $325 $8,812 Total10,148 100.000 %$12,538 $12,538 $481 $13,019 (A) Alloc basis:Source:Page 874 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 111Schedule 7.0192021TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCity Administration $22,122 $5,372 $9,973 $494 $832 $3,145 $193 Community Services Group $7,587 $1,791 $4,987 $99 City Attorney $24,202 $7,163 $7,480 $346 $1,116 $6,153 City Clerk $29,612 $3,582 $9,973 $296 $2,320 $9,571 Finance $71,631 $12,535 $32,414 $642 $12,573 $7,657 Network Services $18,700 $18,700 Information Services $58,328 $9,314 $22,084 $437 $21,021 $3,972 Human Resources $40,981 $11,765 $16,061 $817 $1,840 $7,179 Risk Management $5 Wellness Program $184 Public Works Administration $63,931 $5,882 $16,061 $489 $4,834 $5,194 Facilities Maintenance $34,462 $2,941 $13,384 $175 $8,298 $2,291 $1,097 Fleet $24,378 $3,922 $12,046 $292 $4,522 $2,596 $439 CIP Project Engineering $81,393 $19,608 $40,152 $700 $6,987 $7,943 $1,536 Transportation/Plan Engineering $41,221 $8,824 $16,061 $175 $11,176 $3,514 City Council $41,325 $4,902 $13,384 $292 $764 $3,054 Economic Development $4,895 $980 $2,676 $58 $157 $611 $219 Natural Resource Protection $14,005 $2,941 $8,030 $175 $470 $1,833 Tourism and Bid Promotion $6,489 $736 $4,684 $117 $157 $611 Community Promotion $914 $245 $669 Community Development Admin $59,537 $4,902 $13,384 $411 $12,703 $7,485 Commissions & Committees $13,725 $13,725 Development Review $67,361 $9,804 $34,799 $642 $11,782 $7,943 Long Range Planning $28,389 $6,863 $117 $10,862 Building and Safety $65,158 $12,255 $30,784 $350 $11,705 $4,888 $878 Housing Policy/Homelessness $6,527 $2,941 $2,676 $175 Parks Maintenance $78,529 $13,725 $32,122 $58 $6,068 $2,902 $3,293 Swim Center Maintenance $11,187 $1,961 $2,676 $4,228 $2,138 Urban Forest Services $26,248 $1,961 $8,030 $350 $4,228 $305 $439 Streets Maintenance $61,955 $10,784 $29,445 $5,598 $2,902 $2,634 Traffic Signals & Lighting $37,114 $1,961 $5,354 $10,100 $1,680 $439 Stormwater and Flood Control $25,626 $3,922 $16,436 $70 $4,522 $458 $219 Solid Waste Recycling $4,485 $984 $2,956 $183 Recreation Administration $24,345 $5,882 $10,707 $431 $920 $2,902 Recreation Facilities $18,449 $1,961 $2,676 $58 $313 $8,401 $439 Youth Services $103,704 $9,804 $5,354 $234 $1,526 $4,888 Community Services $16,704 $5,882 $5,354 $175 $920 $2,902 Ranger Program $24,117 $8,824 $8,030 $175 $1,389 $4,277 $658 Aquatics $18,501 $5,882 $2,676 $175 $920 $4,430 Page 875 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 112Schedule 7.0192021Cell PhonesCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpCity Administration $4 $2,109 Community Services Group $7 $703 City Attorney $11 $1,933 City Clerk $4 $3,866 Finance $11 $5,799 Network ServicesInformation Services $29 $1,471 Human Resources $10 $3,309 Risk Management $5 Wellness Program$184 Public Works Administration $20 $7,171 $16,253 $8,027 Facilities Maintenance $25 $6,251 Fleet $10 $551 CIP Project Engineering $54 $4,413 Transportation/Plan Engineering $1,471 City Council $17,777 $49 $1,103 Economic Development $10 $184 Natural Resource Protection $5 $551 Tourism and Bid Promotion $184 Community PromotionCommunity Development Admin $8,888 $10 $2,942 $8,812 Commissions & CommitteesDevelopment Review $2,391 Long Range Planning $8,892 $1,655 Building and Safety $69 $4,229 Housing Policy/Homelessness $735 Parks Maintenance $8,888 $74 $11,399 Swim Center Maintenance $184 Urban Forest Services $8,888 $25 $2,022 Streets Maintenance $8,888 $49 $1,655 Traffic Signals & Lighting $8,888 $15 $551 $8,126 Stormwater and Flood Control ($1)Solid Waste Recycling $362 Recreation Administration $10 $3,493 Recreation Facilities $5 $4,596 Youth Services $79,996 $64 $1,838 Community Services $1,471 Ranger Program $29 $735 Aquatics $5 $4,413 Page 876 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 113Schedule 7.0192021TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryGolf Course $21,191 $5,882 $10,707 $58 $920 $2,138 Police Administration $93,212 $9,804 $17,400 $58 $1,526 $7,790 $1,097 Patrol $322,315 $41,177 $115,105 $83,073 $12,311 $22,912 $14,928 Investigations $90,311 $12,745 $45,506 $7,868 $5,499 $5,269 Police Support Services $135,713 $17,647 $50,860 $292 $4,717 $50,253 $1,536 Neighborhood Services $21,361 $6,863 $2,676 $6,948 $2,444 $1,317 Traffic Safety $24,600 $980 $10,707 $6,028 $4,277 $2,414 Fire Administration $55,042 $3,922 $10,707 $292 $607 $3,666 $1,097 Emergency Response $278,234 $47,060 $120,458 $25,383 $292 $15,188 $37,576 $16,903 Hazard Prevention $41,764 $6,373 $14,722 $350 $10,882 $4,430 $2,195 Fire Apparatus Service $8,051 $1,961 $5,354 $234 $313 FD208 Tourism Bid Fund $153 $153 FD601 Water Fund $254,845 $34,314 $85,900 $2,113 $30,807 $31,161 $7,024 $1,472 FD602 Sewer Fund $230,238 $29,412 $87,506 $1,689 $34,111 $36,199 $3,300 $1,039 FD611 Parking Fund $97,654 $13,725 $24,091 $4,615 $412 $2,153 $37,882 $1,097 FD621Transit Fund $47,600 $2,941 $8,030 $117 $8,298 $3,972 $6,147 FD705 Whale Rock Fund $58,646 $2,941 $10,707 $35 $14,170 $4,735 $172 FD711 Hazardous Mat Task Force Fund $980 $980 All Other $213,858 $9,314 $907 $97,392 $102,035 $439 Total$3,273,794 $474,567 $1,082,714 $113,071 $16,057 $419,090 $480,947 $77,246 $2,683 Page 877 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 114Schedule 7.0192021Cell PhonesCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpGolf Course $15 $1,471 Police Administration $29 $15,076 $24,379 $16,053 Patrol $17,777 $324 $14,708 Investigations $8,888 $123 $4,413 Police Support Services $20 $10,388 Neighborhood Services $10 $1,103 Traffic Safety $10 $184 Fire Administration $54 $2,391 $16,253 $16,053 Emergency Response $206 $15,168 Hazard Prevention $54 $2,758 Fire Apparatus Service $5 $184 FD208 Tourism Bid FundFD601 Water Fund $35,554 $255 $11,951 $12,190 $2,104 FD602 Sewer Fund $8,888 $241 $10,480 $3,080 $12,190 $2,103 FD611 Parking Fund $74 $13,605 FD621Transit Fund $5 $1,838 $16,252 FD705 Whale Rock Fund $8,888 $25 $920 $16,053 FD711 Hazardous Mat Task Force FundAll Other $94 $3,677 Total$231,100 $2,152 $196,239 $3,080 $105,643 $56,186 $13,019 Page 878 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 8.01 INFORMATIION 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. Page 879 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesCosts to be allocatedDetail page 116Schedule 8.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,105,991 $1,105,991 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011001 - City Administration $44,396 $10,285 $54,681 1011501 - City Attorney $12,382 $1,540 $13,922 1011021 - City Clerk $2,736 $528 $3,264 1012000 - Finance $17,298 $3,152 $20,450 1011101 - Network Services $53,447 $4,881 $58,328 1011103 - Information Services$11,750 $11,750 1012006 - Finance Support Services$1,193 $1,193 1013001 - Human Resources$29,465 $29,465 1013003 - Wellness Program$204 $204 1015005 - Facilities Maintenance$7,704 $7,704 8020000 - Insurance ISF Fund$69,598 $69,598 Total allocated additions:$135,065 $140,300 $275,365 $275,365 Total to be allocated$1,241,056 $140,300 $1,381,356 Page 880 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 117Schedule 8.0032021TotalGeneral & AdminInformation ServicesEnterprise AppsWages & BenefitsSALARIES & WAGES $704,487 $89,681 $327,798 $287,008 FRINGE BENEFITS $303,425 $38,626 $141,184 $123,615 Other Expense and CostSERVICES & SUPPLIES $98,079 $12,485 $45,636 $39,958 Departmental Expenditures$1,105,991 $140,792 $514,618 $450,581 Additions: 1stOther$135,065 $135,065 Functional Cost$1,241,056 $275,857 $514,618 $450,581 Reallocate Admin($275,857) $147,079 $128,778 Allocable Costs$1,241,056 $661,697 $579,359 1st Allocation$1,241,056 $661,697 $579,359 Additions: 2ndOther$140,300 $140,300 Functional Cost$140,300 $140,300 Reallocate Admin($140,300) $74,804 $65,496 Allocable Costs$140,300 $74,804 $65,496 2nd Allocation$140,300 $74,804 $65,496 Total allocated$1,381,356 $736,501 $644,855 Page 881 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDetail allocation ofInformation ServicesDetail page 118Schedule 8.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 356 7.651 % $50,626 $50,626 $50,626 Public Works Administration 178 3.825 % $25,313 $25,313 $3,519 $28,832 Community Development Admin 1,481 31.829 % $210,611 $210,611 $29,277 $239,888 FD601 Water Fund 174 3.740 % $24,744 $24,744 $3,440 $28,184 FD602 Sewer Fund 174 3.740 % $24,744 $24,744 $3,440 $28,184 Fire Administration 414 8.897 % $58,874 $58,874 $8,184 $67,058 Police Administration 679 14.593 % $96,560 $96,560 $13,423 $109,983 Recreation Administration 135 2.901 % $19,198 $19,198 $2,669 $21,867 City Administration 412 8.855 % $58,590 $58,590 $58,590 City Attorney 101 2.171 % $14,363 $14,363 $14,363 Stormwater and Flood Control 322 6.920 % $45,791 $45,791 $6,365 $52,156 FD705 Whale Rock Fund 15 0.322 % $2,133 $2,133 $297 $2,430 FD621Transit Fund 50 1.075 % $7,110 $7,110 $988 $8,098 FD611 Parking Fund 116 2.493 % $16,496 $16,496 $2,293 $18,789 All Other 46 0.988 % $6,544 $6,544 $909 $7,453 Total4,653 100.000 %$661,697 $661,697 $74,804 $736,501 (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:Page 882 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 119Schedule 8.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $4,273 $4,273 $538 $4,811 Facilities Maintenance 500 1.229 % $7,121 $7,121 $897 $8,018 Streets Maintenance 1,100 2.704 % $15,667 $15,667 $1,974 $17,641 Stormwater and Flood Control 614 1.509 % $8,745 $8,745 $1,102 $9,847 Traffic Signals & Lighting 200 0.492 % $2,849 $2,849 $359 $3,208 Transportation/Plan Engineering 600 1.475 % $8,546 $8,546 $1,077 $9,623 Recreation Administration 400 0.983 % $5,697 $5,697 $718 $6,415 Recreation Facilities 100 0.246 % $1,424 $1,424 $179 $1,603 Youth Services 200 0.492 % $2,849 $2,849 $359 $3,208 Community Services 200 0.492 % $2,849 $2,849 $359 $3,208 Ranger Program 300 0.738 % $4,273 $4,273 $538 $4,811 Aquatics 100 0.246 % $1,424 $1,424 $179 $1,603 Golf Course 400 0.983 % $5,697 $5,697 $718 $6,415 Police Administration 650 1.598 % $9,258 $9,258 $1,166 $10,424 Patrol 4,300 10.571 % $61,245 $61,245 $7,716 $68,961 Investigations 1,700 4.179 % $24,213 $24,213 $3,050 $27,263 Police Support Services 1,900 4.671 % $27,062 $27,062 $3,409 $30,471 Neighborhood Services 100 0.246 % $1,424 $1,424 $179 $1,603 Traffic Safety 400 0.983 % $5,697 $5,697 $718 $6,415 Fire Administration 400 0.983 % $5,697 $5,697 $718 $6,415 Emergency Response 4,500 11.063 % $64,093 $64,093 $8,074 $72,167 Hazard Prevention 550 1.352 % $7,834 $7,834 $987 $8,821 FD601 Water Fund 3,209 7.889 % $45,706 $45,706 $5,758 $51,464 FD602 Sewer Fund 3,269 8.036 % $46,560 $46,560 $5,866 $52,426 FD621Transit Fund 300 0.738 % $4,273 $4,273 $538 $4,811 FD705 Whale Rock Fund 400 0.983 % $5,697 $5,697 $718 $6,415 City Administration 400 0.983 % $5,697 $5,697 $5,697 Economic Development 100 0.246 % $1,424 $1,424 $179 $1,603 Natural Resource Protection 300 0.738 % $4,273 $4,273 $538 $4,811 Community Promotion 25 0.061 % $356 $356 $45 $401 City Attorney 300 0.738 % $4,273 $4,273 $4,273 City Clerk 400 0.983 % $5,697 $5,697 $5,697 Finance 1,300 3.196 % $18,516 $18,516 $18,516 Network Services 750 1.844 % $10,682 $10,682 $10,682 Information Services 825 2.028 % $11,750 $11,750 $11,750 Human Resources 600 1.475 % $8,546 $8,546 $1,077 $9,623 Community Development Admin 500 1.229 % $7,121 $7,121 $897 $8,018 Building and Safety 1,150 2.827 % $16,379 $16,379 $2,063 $18,442 Public Works Administration 600 1.475 % $8,546 $8,546 $1,077 $9,623 Parks Maintenance 1,200 2.950 % $17,091 $17,091 $2,153 $19,244 Swim Center Maintenance 100 0.246 % $1,424 $1,424 $179 $1,603 Page 883 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 120Schedule 8.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $2,849 $2,849 $359 $3,208 Fleet 450 1.106 % $6,409 $6,409 $807 $7,216 FD611 Parking Fund 900 2.213 % $12,819 $12,819 $1,615 $14,434 CIP Project Engineering 1,500 3.688 % $21,364 $21,364 $2,691 $24,055 Development Review 1,300 3.196 % $18,516 $18,516 $2,333 $20,849 City Council 500 1.229 % $7,121 $7,121 $897 $8,018 Tourism and Bid Promotion 175 0.430 % $2,493 $2,493 $314 $2,807 Community Services Group 200 0.492 % $2,849 $2,849 $2,849 Housing Policy/Homelessness 100 0.246 % $1,424 $1,424 $179 $1,603 Solid Waste Recycling 110 0.270 % $1,567 $1,567 $199 $1,766 Total40,677 100.000 %$579,359 $579,359 $65,496 $644,855 (A) Alloc basis:Source:Page 884 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 121Schedule 8.0062021TotalInformation ServicesEnterprise AppsCity Administration$64,287 $58,590 $5,697 Community Services Group$2,849 $2,849 City Attorney$18,636 $14,363 $4,273 City Clerk$5,697 $5,697 Finance $18,516 $18,516 Network Services$61,308 $50,626 $10,682 Information Services$11,750 $11,750 Human Resources$9,623 $9,623 Public Works Administration$38,455 $28,832 $9,623 Facilities Maintenance$8,018 $8,018 Fleet$7,216 $7,216 CIP Project Engineering$24,055 $24,055 Transportation/Plan Engineering$9,623 $9,623 City Council$8,018 $8,018 Economic Development$1,603 $1,603 Natural Resource Protection$4,811 $4,811 Tourism and Bid Promotion$2,807 $2,807 Community Promotion$401 $401 Community Development Admin $247,906 $239,888 $8,018 Development Review$20,849 $20,849 Building and Safety$18,442 $18,442 Housing Policy/Homelessness$1,603 $1,603 Parks Maintenance$19,244 $19,244 Swim Center Maintenance$1,603 $1,603 Urban Forest Services$4,811 $4,811 Streets Maintenance$17,641 $17,641 Traffic Signals & Lighting$3,208 $3,208 Stormwater and Flood Control$62,003 $52,156 $9,847 Solid Waste Recycling$1,766 $1,766 Recreation Administration$28,282 $21,867 $6,415 Recreation Facilities$1,603 $1,603 Youth Services$3,208 $3,208 Community Services$3,208 $3,208 Ranger Program$4,811 $4,811 Aquatics$1,603 $1,603 Golf Course $6,415 $6,415 Police Administration$120,407 $109,983 $10,424 Patrol$68,961 $68,961 Investigations$27,263 $27,263 Police Support Services$30,471 $30,471 Neighborhood Services$1,603 $1,603 Page 885 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 122Schedule 8.0062021TotalInformation ServicesEnterprise AppsTraffic Safety$6,415 $6,415 Fire Administration$73,473 $67,058 $6,415 Emergency Response$72,167 $72,167 Hazard Prevention$8,821 $8,821 Fire Apparatus Service$3,208 $3,208 FD601 Water Fund$79,648 $28,184 $51,464 FD602 Sewer Fund$80,610 $28,184 $52,426 FD611 Parking Fund$33,223 $18,789 $14,434 FD621Transit Fund$12,909 $8,098 $4,811 FD705 Whale Rock Fund$8,845 $2,430 $6,415 All Other$7,453 $7,453 Total$1,381,356 $736,501 $644,855 Page 886 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 9.01 FINANCE SUPPORT SERVICES NATURE AND EXTENT OF SERVICE The Finance Support Services Division is responsible for administering and accounting for indirect costs not easily charged to operating programs or projects. This program has four major activities: copier maintenance and supplies, postage, city-wide memberships, and funding a minor amount of unforeseen costs during the course of each budget year with the City Manager’s approval. Costs are allocated as follows: General Support Services – These costs are not specifically identified with a particular fund or program. Certain eligible costs are allocated based on total operating expenditures by fund/department/division. Parking – These costs represent the annual charge to various programs by the Parking Enterprise Fund to allow staff to park their city- owned, assigned vehicles in one of the parking structures. Programs that pay their own parking fees are not included in the calculation. Page 887 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 124Schedule 9.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $133,712 $133,712 Allocated additions: 1011001 - City Administration $1,470 $342 $1,812 1011501 - City Attorney $1,497 $186 $1,683 1012000 - Finance $6,521 $954 $7,475 1013001 - Human Resources$108 $108 8020000 - Insurance ISF Fund$377 $377 Total allocated additions:$9,488 $1,967 $11,455 $11,455 Total to be allocated$143,200 $1,967 $145,167 Page 888 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 125Schedule 9.0032021TotalGeneral & AdminGeneral Support ServicesParkingOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES $89,647 $89,647 PARKING$44,065 $44,065 Departmental Expenditures$133,712 $89,647 $44,065 Additions: 1stOther$9,488 $9,488 Functional Cost$143,200 $9,488 $89,647 $44,065 Reallocate Admin($9,488) $6,361 $3,127 Allocable Costs$143,200 $96,008 $47,192 1st Allocation$143,200 $96,008 $47,192 Additions: 2ndOther$1,967 $1,967 Functional Cost$1,967 $1,967 Reallocate Admin($1,967) $1,319 $648 Allocable Costs$1,967 $1,319 $648 2nd Allocation$1,967 $1,319 $648 Total allocated$145,167 $97,327 $47,840 Page 889 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 126Schedule 9.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.195 % $187 $187 $3 $190 Cultural Activities 332,351 0.373 % $359 $359 $5 $364 Economic Development 588,878 0.662 % $635 $635 $10 $645 Natural Resource Protection 646,613 0.727 % $698 $698 $11 $709 Community Promotion 417,721 0.469 % $451 $451 $7 $458 City Attorney 964,100 1.083 % $1,040 $1,040 $1,040 City Clerk 567,513 0.638 % $612 $612 $612 Finance 1,795,348 2.017 % $1,937 $1,937 $1,937 Network Services 2,856,721 3.210 % $3,082 $3,082 $3,082 Human Resources 1,363,656 1.532 % $1,471 $1,471 $22 $1,493 Insurance ISF Fund 3,361,435 3.777 % $3,626 $3,626 $55 $3,681 Wellness Program 9,226 0.010 % $10 $10 $10 Community Development Admin 901,725 1.013 % $973 $973 $15 $988 Commissions & Committees 15,291 0.017 % $16 $16 $16 Development Review 2,507,040 2.817 % $2,705 $2,705 $41 $2,746 Building and Safety 2,506,262 2.816 % $2,704 $2,704 $41 $2,745 Public Works Administration 606,828 0.682 % $655 $655 $10 $665 Parks Maintenance 2,926,873 3.289 % $3,157 $3,157 $48 $3,205 Swim Center Maintenance 449,101 0.505 % $484 $484 $7 $491 Urban Forest Services 449,130 0.505 % $485 $485 $7 $492 Facilities Maintenance 1,231,266 1.384 % $1,328 $1,328 $20 $1,348 Streets Maintenance 1,313,626 1.476 % $1,417 $1,417 $22 $1,439 Stormwater and Flood Control 944,270 1.061 % $1,019 $1,019 $16 $1,035 Traffic Signals & Lighting 553,073 0.621 % $597 $597 $9 $606 Fleet 1,011,969 1.137 % $1,092 $1,092 $17 $1,109 City Administration 1,115,952 1.254 % $1,204 $1,204 $1,204 Transportation/Plan Engineering 891,289 1.001 % $962 $962 $15 $977 Recreation Administration 759,597 0.854 % $819 $819 $12 $831 Recreation Facilities 234,614 0.264 % $253 $253 $4 $257 Youth Services 971,662 1.092 % $1,048 $1,048 $16 $1,064 Ranger Program 508,601 0.571 % $549 $549 $8 $557 Aquatics 579,746 0.651 % $625 $625 $10 $635 Police Administration 1,469,923 1.652 % $1,586 $1,586 $24 $1,610 Patrol 9,753,373 10.959 % $10,522 $10,522 $160 $10,682 Investigations 2,923,797 3.285 % $3,154 $3,154 $48 $3,202 Neighborhood Services 228,265 0.256 % $246 $246 $4 $250 Traffic Safety 862,135 0.969 % $930 $930 $14 $944 Fire Administration 1,258,603 1.414 % $1,358 $1,358 $21 $1,379 Emergency Response 11,494,300 12.915 % $12,400 $12,400 $189 $12,589 Hazard Prevention 735,525 0.826 % $793 $793 $12 $805 Training Services 82,496 0.093 % $89 $89 $1 $90 Page 890 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 127Schedule 9.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 38,314 0.043 % $41 $41 $1 $42 Disaster Assistance 38,550 0.043 % $42 $42 $1 $43 FD202 Downtown Bid Fund 249,074 0.280 % $269 $269 $4 $273 FD601 Water Fund 5,967,217 6.705 % $6,437 $6,437 $98 $6,535 FD611 Parking Fund 2,133,271 2.397 % $2,301 $2,301 $35 $2,336 FD602 Sewer Fund 6,945,877 7.805 % $7,493 $7,493 $114 $7,607 Golf Course 599,587 0.674 % $647 $647 $10 $657 FD705 Whale Rock Fund 960,111 1.079 % $1,036 $1,036 $16 $1,052 Information Services 1,105,991 1.243 % $1,193 $1,193 $1,193 FD208 Tourism Bid Fund 997,909 1.121 % $1,077 $1,077 $16 $1,093 FD621Transit Fund 691,854 0.777 % $746 $746 $11 $757 FD206 Law Enforcement Grant Fund 71,259 0.080 % $77 $77 $1 $78 Fire Apparatus Service 377,035 0.424 % $407 $407 $6 $413 Police Support Services 2,381,005 2.675 % $2,569 $2,569 $39 $2,608 Community Services 384,912 0.433 % $415 $415 $6 $421 FD711 Hazardous Mat Task Force Fund 102,220 0.115 % $110 $110 $2 $112 Human Relations 579,489 0.651 % $625 $625 $10 $635 CIP Project Engineering 2,269,244 2.550 % $2,448 $2,448 $37 $2,485 Community Services Group 315,986 0.355 % $341 $341 $341 Risk Management 1,598 0.002 % $2 $2 $2 Water Administration/Engineering 1,709 0.002 % $2 $2 $2 Solid Waste Recycling 119,370 0.134 % $129 $129 $2 $131 Finance Non Departmental 292,146 0.328 % $315 $315 $6 $321 Parking Admin 9,386 0.012 % $8 $8 $8 Total88,996,281 100.000 %$96,008 $96,008 $1,319 $97,327 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 891 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofParkingDetail page 128Schedule 9.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 10,880 24.931 % $11,766 $11,766 $188 $11,954 Network Services 5,440 12.466 % $5,883 $5,883 $5,883 City Administration 680 1.558 % $735 $735 $735 Building and Safety 18,480 42.346 % $19,984 $19,984 $319 $20,303 Recreation Administration 8,160 18.699 % $8,824 $8,824 $141 $8,965 Total43,640 100.000 %$47,192 $47,192 $648 $47,840 (A) Alloc basis:Parking Fee Charged by DepartmentSource:Building Division Parking Patrons worksheet; Public Works Parking PSSworksheet;; Builking Services Parking Costs worksheetPage 892 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 129Schedule 9.0062021TotalGeneral Support ServicesParkingCity Administration$1,939 $1,204 $735 Community Services Group$341 $341 City Attorney$1,040 $1,040 City Clerk$612 $612 Finance $1,937 $1,937 Network Services$8,965 $3,082 $5,883 Information Services$1,193 $1,193 Human Resources$1,493 $1,493 Risk Management$2 $2 Wellness Program$10 $10 Public Works Administration$12,619 $665 $11,954 Facilities Maintenance$1,348 $1,348 Fleet$1,109 $1,109 CIP Project Engineering$2,485 $2,485 Transportation/Plan Engineering$977 $977 Insurance ISF Fund$3,681 $3,681 City Council$190 $190 Cultural Activities$364 $364 Economic Development$645 $645 Natural Resource Protection$709 $709 Community Promotion$458 $458 Finance Non Departmental$321 $321 Community Development Admin$988 $988 Commissions & Committees$16 $16 Development Review$2,746 $2,746 Building and Safety$23,048 $2,745 $20,303 Human Relations$635 $635 Parks Maintenance$3,205 $3,205 Swim Center Maintenance$491 $491 Urban Forest Services$492 $492 Streets Maintenance$1,439 $1,439 Traffic Signals & Lighting$606 $606 Parking Admin$8 $8 Stormwater and Flood Control$1,035 $1,035 Water Administration/Engineering$2 $2 Solid Waste Recycling$131 $131 Recreation Administration$9,796 $831 $8,965 Recreation Facilities$257 $257 Youth Services$1,064 $1,064 Community Services$421 $421 Page 893 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 130Schedule 9.0062021TotalGeneral Support ServicesParkingRanger Program$557 $557 Aquatics$635 $635 Golf Course $657 $657 Police Administration$1,610 $1,610 Patrol$10,682 $10,682 Investigations$3,202 $3,202 Police Support Services$2,608 $2,608 Neighborhood Services$250 $250 Traffic Safety$944 $944 Fire Administration$1,379 $1,379 Emergency Response$12,589 $12,589 Hazard Prevention$805 $805 Training Services$90 $90 Fire Apparatus Service$413 $413 Fire Station$42 $42 Disaster Assistance$43 $43 FD202 Downtown Bid Fund$273 $273 FD206 Law Enforcement Grant Fund$78 $78 FD208 Tourism Bid Fund$1,093 $1,093 FD601 Water Fund$6,535 $6,535 FD602 Sewer Fund$7,607 $7,607 FD611 Parking Fund$2,336 $2,336 FD621Transit Fund$757 $757 FD705 Whale Rock Fund$1,052 $1,052 FD711 Hazardous Mat Task Force Fund $112 $112 Total$145,167 $97,327 $47,840 Page 894 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 10.01 HUMAN RESOURCES NATURE AND EXTENT OF SERVICE The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and retention practices; ensure competitive pay and benefits; maintain accurate job classifications. Costs are allocated as follows: Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division. Other GF Exp – These costs are associated with expenditures related other contract services. Costs are allocated based on the total expenditures for General Fund Departments. Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds. Page 895 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesCosts to be allocatedDetail page 132Schedule 10.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,363,656 $1,363,656 Allocated additions: 10000000 - Building Charge $2,922 $2,922 1011001 - City Administration $14,993 $3,481 $18,474 1011501 - City Attorney $15,266 $1,899 $17,165 1011021 - City Clerk $9,879 $2,607 $12,486 1012000 - Finance $22,327 $4,155 $26,482 1011101 - Network Services $37,658 $3,323 $40,981 1011103 - Information Services $8,546 $1,077 $9,623 1012006 - Finance Support Services $1,471 $22 $1,493 1013001 - Human Resources$1,098 $1,098 1013003 - Wellness Program$149 $149 1015005 - Facilities Maintenance$12,657 $12,657 8020000 - Insurance ISF Fund$52,195 $52,195 Total allocated additions:$113,062 $82,663 $195,725 $195,725 Total to be allocated$1,476,718 $82,663 $1,559,381 Page 896 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 133Schedule 10.0032021TotalGeneral & AdminHuman ResourcesOther GF ExpTiution ReimbursementWages & BenefitsSALARIES & WAGES $746,829 $746,829 FRINGE BENEFITS $306,884 $306,884 Other Expense and CostSERVICES & SUPPLIES $17,434 $17,434 CONTRACT SERVICES $260,989 $210,705 $50,284 TUITION REIMBURSEMENT $31,520 $31,520 Departmental Expenditures$1,363,656 $1,281,852 $50,284 $31,520 Additions: 1stOther $113,062 $113,062 Functional Cost$1,476,718 $113,062 $1,281,852 $50,284 $31,520 Reallocate Admin($113,062) $106,280 $4,169 $2,613 Allocable Costs$1,476,718 $1,388,132 $54,453 $34,133 1st Allocation$1,476,718 $1,388,132 $54,453 $34,133 Additions: 2ndOther $82,663 $82,663 Functional Cost$82,663 $82,663 Reallocate Admin($82,663) $77,704 $3,048 $1,911 Allocable Costs$82,663 $77,704 $3,048 $1,911 2nd Allocation$82,663 $77,704 $3,048 $1,911 Total allocated$1,559,381 $1,465,836 $57,501 $36,044 Page 897 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 134Schedule 10.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.749 % $10,391 $10,391 $649 $11,040 Facilities Maintenance 500 1.248 % $17,318 $17,318 $1,082 $18,400 Streets Maintenance 1,100 2.745 % $38,100 $38,100 $2,381 $40,481 Stormwater and Flood Control 614 1.532 % $21,267 $21,267 $1,329 $22,596 Traffic Signals & Lighting 200 0.499 % $6,927 $6,927 $433 $7,360 Transportation/Plan Engineering 600 1.497 % $20,782 $20,782 $1,299 $22,081 Recreation Administration 400 0.998 % $13,855 $13,855 $866 $14,721 Recreation Facilities 100 0.250 % $3,464 $3,464 $216 $3,680 Youth Services 200 0.499 % $6,927 $6,927 $433 $7,360 Community Services 200 0.499 % $6,927 $6,927 $433 $7,360 Ranger Program 300 0.749 % $10,391 $10,391 $649 $11,040 Aquatics 100 0.250 % $3,464 $3,464 $216 $3,680 Golf Course 400 0.998 % $13,855 $13,855 $866 $14,721 Police Administration 650 1.622 % $22,514 $22,514 $1,407 $23,921 Patrol 4,300 10.729 % $148,937 $148,937 $9,307 $158,244 Investigations 1,700 4.242 % $58,882 $58,882 $3,679 $62,561 Police Support Services 1,900 4.741 % $65,810 $65,810 $4,112 $69,922 Neighborhood Services 100 0.250 % $3,464 $3,464 $216 $3,680 Traffic Safety 400 0.998 % $13,855 $13,855 $866 $14,721 Fire Administration 400 0.998 % $13,855 $13,855 $866 $14,721 Emergency Response 4,500 11.228 % $155,865 $155,865 $9,740 $165,605 Hazard Prevention 550 1.372 % $19,050 $19,050 $1,190 $20,240 FD601 Water Fund 3,209 8.007 % $111,149 $111,149 $6,945 $118,094 FD602 Sewer Fund 3,269 8.157 % $113,227 $113,227 $7,075 $120,302 FD621Transit Fund 300 0.749 % $10,391 $10,391 $649 $11,040 FD705 Whale Rock Fund 400 0.998 % $13,855 $13,855 $866 $14,721 City Administration 400 0.998 % $13,855 $13,855 $13,855 Economic Development 100 0.250 % $3,464 $3,464 $216 $3,680 Natural Resource Protection 300 0.749 % $10,391 $10,391 $649 $11,040 Community Promotion 25 0.062 % $866 $866 $54 $920 City Attorney 300 0.749 % $10,391 $10,391 $10,391 City Clerk 400 0.998 % $13,855 $13,855 $13,855 Finance 1,300 3.244 % $45,028 $45,028 $45,028 Network Services 750 1.871 % $25,977 $25,977 $25,977 Information Services 825 2.059 % $28,575 $28,575 $28,575 Community Development Admin 500 1.248 % $17,318 $17,318 $1,082 $18,400 Building and Safety 1,150 2.869 % $39,832 $39,832 $2,489 $42,321 Public Works Administration 600 1.497 % $20,782 $20,782 $1,299 $22,081 Parks Maintenance 1,200 2.994 % $41,564 $41,564 $2,597 $44,161 Swim Center Maintenance 100 0.250 % $3,464 $3,464 $216 $3,680 Fire Apparatus Service 200 0.499 % $6,927 $6,927 $433 $7,360 Page 898 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 135Schedule 10.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFleet 450 1.123 % $15,586 $15,586 $974 $16,560 FD611 Parking Fund 900 2.246 % $31,173 $31,173 $1,948 $33,121 CIP Project Engineering 1,500 3.743 % $51,955 $51,955 $3,247 $55,202 Development Review 1,300 3.244 % $45,028 $45,028 $2,814 $47,842 City Council 500 1.248 % $17,318 $17,318 $1,082 $18,400 Tourism and Bid Promotion 175 0.437 % $6,061 $6,061 $379 $6,440 Community Services Group 200 0.499 % $6,927 $6,927 $6,927 Housing Policy/Homelessness 100 0.250 % $3,464 $3,464 $216 $3,680 Solid Waste Recycling 110 0.269 % $3,809 $3,809 $239 $4,048 Total40,077 100.000 %$1,388,132 $1,388,132 $77,704 $1,465,836 (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:Page 899 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofOther GF ExpDetail page 136Schedule 10.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $139 $139 $9 $148 Cultural Activities 332,351 0.491 % $268 $268 $18 $286 Economic Development 588,878 0.870 % $474 $474 $31 $505 Natural Resource Protection 646,613 0.956 % $520 $520 $34 $554 Community Promotion 417,721 0.617 % $336 $336 $22 $358 City Attorney 964,100 1.425 % $776 $776 $776 City Clerk 567,513 0.839 % $457 $457 $457 Finance 1,795,348 2.654 % $1,445 $1,445 $1,445 Network Services 2,856,721 4.223 % $2,299 $2,299 $2,299 Information Services 1,105,991 1.635 % $890 $890 $890 Finance Support Services 133,712 0.198 % $108 $108 $108 Human Resources 1,363,656 2.016 % $1,098 $1,098 $1,098 Wellness Program 9,226 0.014 % $7 $7 $7 Community Development Admin 901,725 1.333 % $726 $726 $48 $774 Commissions & Committees 15,291 0.023 % $12 $12 $1 $13 Development Review 2,507,040 3.706 % $2,018 $2,018 $133 $2,151 Building and Safety 2,506,262 3.705 % $2,017 $2,017 $133 $2,150 Public Works Administration 606,828 0.897 % $488 $488 $32 $520 Parks Maintenance 2,926,873 4.327 % $2,356 $2,356 $155 $2,511 Swim Center Maintenance 449,101 0.664 % $361 $361 $24 $385 Urban Forest Services 449,130 0.664 % $362 $362 $24 $386 Facilities Maintenance 1,231,266 1.820 % $991 $991 $65 $1,056 Streets Maintenance 1,313,626 1.942 % $1,057 $1,057 $70 $1,127 Stormwater and Flood Control 944,270 1.396 % $760 $760 $50 $810 Traffic Signals & Lighting 553,073 0.818 % $445 $445 $29 $474 Fleet 1,011,969 1.496 % $815 $815 $54 $869 City Administration 1,115,952 1.650 % $898 $898 $898 Transportation/Plan Engineering 891,289 1.318 % $717 $717 $47 $764 Recreation Administration 759,597 1.123 % $611 $611 $40 $651 Recreation Facilities 234,614 0.347 % $189 $189 $12 $201 Youth Services 971,662 1.436 % $782 $782 $52 $834 Community Services 384,912 0.569 % $310 $310 $20 $330 Ranger Program 508,601 0.752 % $409 $409 $27 $436 Aquatics 579,746 0.857 % $467 $467 $31 $498 Golf Course 599,587 0.886 % $483 $483 $32 $515 Police Administration 1,469,923 2.173 % $1,183 $1,183 $78 $1,261 Patrol 9,753,373 14.417 % $7,851 $7,851 $518 $8,369 Investigations 2,923,797 4.322 % $2,353 $2,353 $155 $2,508 Police Support Services 2,381,005 3.520 % $1,917 $1,917 $126 $2,043 Neighborhood Services 228,265 0.337 % $184 $184 $12 $196 Traffic Safety 862,135 1.274 % $694 $694 $46 $740 Page 900 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofOther GF ExpDetail page 137Schedule 10.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $1,013 $1,013 $67 $1,080 Emergency Response 11,494,300 16.991 % $9,252 $9,252 $610 $9,862 Hazard Prevention 735,525 1.087 % $592 $592 $39 $631 Training Services 82,496 0.122 % $66 $66 $4 $70 Fire Station 38,314 0.057 % $31 $31 $2 $33 Disaster Assistance 38,550 0.057 % $31 $31 $2 $33 Fire Apparatus Service 377,035 0.557 % $303 $303 $20 $323 Finance Non Departmental 292,146 0.432 % $235 $235 $16 $251 Human Relations 579,489 0.857 % $466 $466 $31 $497 CIP Project Engineering 2,269,244 3.354 % $1,827 $1,827 $120 $1,947 Community Services Group 315,986 0.467 % $254 $254 $254 Risk Management 1,598 0.002 % $1 $1 $1 Water Administration/Engineering 1,709 0.003 % $1 $1 $1 Solid Waste Recycling 119,370 0.176 % $96 $96 $9 $105 Parking Admin 9,386 0.012 % $12 $12 $12 Total67,649,766 100.000 %$54,453 $54,453 $3,048 $57,501 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 901 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofTiution ReimbursementDetail page 138Schedule 10.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFinance 1,500 4.759 % $1,624 $1,624 $1,624 Public Works Administration 1,500 4.759 % $1,624 $1,624 $95 $1,719 Police Administration 8,993 28.530 % $9,738 $9,738 $572 $10,310 Fire Administration 8,858 28.102 % $9,592 $9,592 $564 $10,156 FD208 Tourism Bid Fund 1,500 4.759 % $1,624 $1,624 $95 $1,719 FD621Transit Fund 1,500 4.759 % $1,624 $1,624 $95 $1,719 FD602 Sewer Fund 3,170 10.057 % $3,433 $3,433 $202 $3,635 FD601 Water Fund 3,000 9.517 % $3,249 $3,249 $191 $3,440 All Other 1,500 4.758 % $1,625 $1,625 $97 $1,722 Total31,521 100.000 %$34,133 $34,133 $1,911 $36,044 (A) Alloc basis:Tuition Exp by General Fund Department/DivisionSource:Page 902 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 139Schedule 10.0072021TotalHuman ResourcesOther GF ExpTiution ReimbursementCity Administration $14,753 $13,855 $898 Community Services Group $7,181 $6,927 $254 City Attorney$11,167 $10,391 $776 City Clerk$14,312 $13,855 $457 Finance $48,097 $45,028 $1,445 $1,624 Network Services $28,276 $25,977 $2,299 Information Services $29,465 $28,575 $890 Finance Support Services $108 $108 Human Resources $1,098 $1,098 Risk Management$1 $1 Wellness Program$7 $7 Public Works Administration $24,320 $22,081 $520 $1,719 Facilities Maintenance $19,456 $18,400 $1,056 Fleet$17,429 $16,560 $869 CIP Project Engineering $57,149 $55,202 $1,947 Transportation/Plan Engineering $22,845 $22,081 $764 City Council$18,548 $18,400 $148 Cultural Activities $286 $286 Economic Development $4,185 $3,680 $505 Natural Resource Protection $11,594 $11,040 $554 Tourism and Bid Promotion $6,440 $6,440 Community Promotion $1,278 $920 $358 Finance Non Departmental $251 $251 Community Development Admin $19,174 $18,400 $774 Commissions & Committees $13 $13 Development Review $49,993 $47,842 $2,151 Building and Safety $44,471 $42,321 $2,150 Human Relations $497 $497 Housing Policy/Homelessness $3,680 $3,680 Parks Maintenance $46,672 $44,161 $2,511 Swim Center Maintenance $4,065 $3,680 $385 Urban Forest Services $11,426 $11,040 $386 Streets Maintenance $41,608 $40,481 $1,127 Traffic Signals & Lighting $7,834 $7,360 $474 Parking Admin$12 $12 Stormwater and Flood Control $23,406 $22,596 $810 Water Administration/Engineering $1 $1 Solid Waste Recycling $4,153 $4,048 $105 Recreation Administration $15,372 $14,721 $651 Recreation Facilities $3,881 $3,680 $201 Page 903 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 140Schedule 10.0072021TotalHuman ResourcesOther GF ExpTiution ReimbursementYouth Services $8,194 $7,360 $834 Community Services $7,690 $7,360 $330 Ranger Program $11,476 $11,040 $436 Aquatics$4,178 $3,680 $498 Golf Course $15,236 $14,721 $515 Police Administration $35,492 $23,921 $1,261 $10,310 Patrol$166,613 $158,244 $8,369 Investigations $65,069 $62,561 $2,508 Police Support Services $71,965 $69,922 $2,043 Neighborhood Services $3,876 $3,680 $196 Traffic Safety$15,461 $14,721 $740 Fire Administration $25,957 $14,721 $1,080 $10,156 Emergency Response $175,467 $165,605 $9,862 Hazard Prevention $20,871 $20,240 $631 Training Services$70 $70 Fire Apparatus Service $7,683 $7,360 $323 Fire Station$33 $33 Disaster Assistance $33 $33 FD208 Tourism Bid Fund $1,719 $1,719 FD601 Water Fund $121,534 $118,094 $3,440 FD602 Sewer Fund $123,937 $120,302 $3,635 FD611 Parking Fund $33,121 $33,121 FD621Transit Fund $12,759 $11,040 $1,719 FD705 Whale Rock Fund $14,721 $14,721 All Other$1,722 $1,722 Total$1,559,381 $1,465,836 $57,501 $36,044 Page 904 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 11.01 RISK MANAGEMENT NATURE AND EXTENT OF SERVICE With the use of root cause investigations into claims and proactive measures, a primary goal of this program is to reduce the risk of accidents and foster a safe environment for staff and the community. Costs are allocated as follows: Insurance ISF Fund - These costs are associated with the insurance fund and Retiree Healthcare for Police. Costs are allocated directly to Police and Fund 802 Insurance ISF Fund. Page 905 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationRisk ManagementCosts to be allocatedDetail page 142Schedule 11.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,598 $1,598 Allocated additions: 1011001 - City Administration $17 $4 $21 1011501 - City Attorney $18 $2 $20 1012000 - Finance $196 $24 $220 1011101 - Network Services $4 $1 $5 1012006 - Finance Support Services $2 $2 1013001 - Human Resources $1 $1 8020000 - Insurance ISF Fund$5 $5 Total allocated additions:$238 $36 $274 $274 Total to be allocated$1,836 $36 $1,872 Page 906 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationRisk ManagementSchedule of costs to beallocated by functionDetail page 143Schedule 11.0032021TotalGeneral & AdminRisk ManagementOther Expense and CostSALARIES & WAGESFRINGE BENEFITS$1,448 $1,448 Other Expense and CostSERVICES & SUPPLIES$150 $150 Departmental Expenditures$1,598 $1,598 Additions: 1stOther$238 $238 Functional Cost$1,836 $238 $1,598 Reallocate Admin($238) $238 Allocable Costs$1,836 $1,836 1st Allocation$1,836 $1,836 Additions: 2ndOther$36 $36 Functional Cost$36 $36 Reallocate Admin($36) $36 Allocable Costs$36 $36 2nd Allocation$36 $36 Total allocated$1,872 $1,872 Page 907 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationRisk ManagementDetail allocation ofRisk ManagementDetail page 144Schedule 11.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInsurance ISF Fund 100 100.000 % $1,836 $1,836 $36 $1,872 Total100 100.000 %$1,836 $1,836 $36 $1,872 (A) Alloc basis:Direct Allocation to the Insurance ISF Fund 802Source:Page 908 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationRisk ManagementDepartmental CostAllocation SummaryDetail page 145Schedule 11.0052021TotalRisk ManagementInsurance ISF Fund$1,872 $1,872 Total$1,872 $1,872 Page 909 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 12.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time equivalent units (FTE) by fund/department/division. Page 910 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramCosts to be allocatedDetail page 147Schedule 12.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $9,226 $9,226 Allocated additions: 1011001 - City Administration $101 $24 $125 1011501 - City Attorney $103 $13 $116 1012000 - Finance $446 $66 $512 1011101 - Network Services $176 $8 $184 1012006 - Finance Support Services $10 $10 1013001 - Human Resources $7 $7 1015005 - Facilities Maintenance$55,952 $55,952 8020000 - Insurance ISF Fund$26 $26 Total allocated additions:$843 $56,089 $56,932 $56,932 Total to be allocated$10,069 $56,089 $66,158 Page 911 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 148Schedule 12.0032021TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$9,226 $9,226 Departmental Expenditures$9,226 $9,226 Additions: 1stOther$843 $843 Functional Cost$10,069 $843 $9,226 Reallocate Admin($843) $843 Allocable Costs$10,069 $10,069 1st Allocation$10,069 $10,069 Additions: 2ndOther$56,089 $56,089 Functional Cost$56,089 $56,089 Reallocate Admin($56,089) $56,089 Allocable Costs$56,089 $56,089 2nd Allocation$56,089 $56,089 Total allocated$66,158 $66,158 Page 912 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 149Schedule 12.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $74 $74 $469 $543 Facilities Maintenance 500 1.229 % $124 $124 $781 $905 Streets Maintenance 1,100 2.704 % $272 $272 $1,719 $1,991 Stormwater and Flood Control 614 1.509 % $152 $152 $959 $1,111 Traffic Signals & Lighting 200 0.492 % $50 $50 $312 $362 Transportation/Plan Engineering 600 1.475 % $149 $149 $937 $1,086 Recreation Administration 400 0.983 % $99 $99 $625 $724 Recreation Facilities 100 0.246 % $25 $25 $156 $181 Youth Services 200 0.492 % $50 $50 $312 $362 Community Services 200 0.492 % $50 $50 $312 $362 Ranger Program 300 0.738 % $74 $74 $469 $543 Aquatics 100 0.246 % $25 $25 $156 $181 Golf Course 400 0.983 % $99 $99 $625 $724 Police Administration 650 1.598 % $161 $161 $1,015 $1,176 Patrol 4,300 10.571 % $1,064 $1,064 $6,718 $7,782 Investigations 1,700 4.179 % $421 $421 $2,656 $3,077 Police Support Services 1,900 4.671 % $470 $470 $2,968 $3,438 Neighborhood Services 100 0.246 % $25 $25 $156 $181 Traffic Safety 400 0.983 % $99 $99 $625 $724 Fire Administration 400 0.983 % $99 $99 $625 $724 Emergency Response 4,500 11.063 % $1,114 $1,114 $7,030 $8,144 Hazard Prevention 550 1.352 % $136 $136 $859 $995 FD601 Water Fund 3,209 7.889 % $794 $794 $5,013 $5,807 FD602 Sewer Fund 3,269 8.036 % $809 $809 $5,107 $5,916 FD621Transit Fund 300 0.738 % $74 $74 $469 $543 FD705 Whale Rock Fund 400 0.983 % $99 $99 $625 $724 City Administration 400 0.983 % $99 $99 $99 Economic Development 100 0.246 % $25 $25 $156 $181 Natural Resource Protection 300 0.738 % $74 $74 $469 $543 Community Promotion 25 0.061 % $6 $6 $39 $45 City Attorney 300 0.738 % $74 $74 $74 City Clerk 400 0.983 % $99 $99 $99 Finance 1,300 3.196 % $322 $322 $322 Network Services 750 1.844 % $186 $186 $186 Information Services 825 2.028 % $204 $204 $204 Human Resources 600 1.475 % $149 $149 $149 Community Development Admin 500 1.229 % $124 $124 $781 $905 Building and Safety 1,150 2.827 % $285 $285 $1,797 $2,082 Public Works Administration 600 1.475 % $149 $149 $937 $1,086 Parks Maintenance 1,200 2.950 % $297 $297 $1,875 $2,172 Swim Center Maintenance 100 0.246 % $25 $25 $156 $181 Page 913 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 150Schedule 12.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $50 $50 $312 $362 Fleet 450 1.106 % $111 $111 $703 $814 FD611 Parking Fund 900 2.213 % $223 $223 $1,406 $1,629 CIP Project Engineering 1,500 3.688 % $371 $371 $2,343 $2,714 Development Review 1,300 3.196 % $322 $322 $2,031 $2,353 City Council 500 1.229 % $124 $124 $781 $905 Tourism and Bid Promotion 175 0.430 % $43 $43 $273 $316 Community Services Group 200 0.492 % $50 $50 $50 Housing Policy/Homelessness 100 0.246 % $25 $25 $156 $181 Solid Waste Recycling 110 0.270 % $24 $24 $176 $200 Total40,677 100.000 %$10,069 $10,069 $56,089 $66,158 (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 Page 914 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 151Schedule 12.0052021TotalWellness ProgramCity Administration$99 $99 Community Services Group$50 $50 City Attorney$74 $74 City Clerk$99 $99 Finance $322 $322 Network Services$186 $186 Information Services$204 $204 Human Resources$149 $149 Public Works Administration$1,086 $1,086 Facilities Maintenance$905 $905 Fleet$814 $814 CIP Project Engineering$2,714 $2,714 Transportation/Plan Engineering$1,086 $1,086 City Council$905 $905 Economic Development$181 $181 Natural Resource Protection$543 $543 Tourism and Bid Promotion$316 $316 Community Promotion$45 $45 Community Development Admin$905 $905 Development Review$2,353 $2,353 Building and Safety$2,082 $2,082 Housing Policy/Homelessness$181 $181 Parks Maintenance$2,172 $2,172 Swim Center Maintenance$181 $181 Urban Forest Services$543 $543 Streets Maintenance$1,991 $1,991 Traffic Signals & Lighting$362 $362 Stormwater and Flood Control$1,111 $1,111 Solid Waste Recycling$200 $200 Recreation Administration$724 $724 Recreation Facilities$181 $181 Youth Services$362 $362 Community Services$362 $362 Ranger Program$543 $543 Aquatics$181 $181 Golf Course $724 $724 Police Administration$1,176 $1,176 Patrol$7,782 $7,782 Investigations$3,077 $3,077 Police Support Services$3,438 $3,438 Neighborhood Services$181 $181 Page 915 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 152Schedule 12.0052021TotalWellness ProgramTraffic Safety$724 $724 Fire Administration$724 $724 Emergency Response$8,144 $8,144 Hazard Prevention$995 $995 Fire Apparatus Service$362 $362 FD601 Water Fund$5,807 $5,807 FD602 Sewer Fund$5,916 $5,916 FD611 Parking Fund$1,629 $1,629 FD621Transit Fund$543 $543 FD705 Whale Rock Fund$724 $724 Total$66,158 $66,158 Page 916 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 13.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the thirteen Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative and property management services. The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate technology. Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, City Engineer, Administrative Assistants, and other positions that are assigned to the administration function, both as permanent and part-time staff are represented below. Costs are allocated as follows: Deputy Director/City Engineer – These costs are related to activities of the Deputy Director/City Engineer. Costs are allocated to departments supervised based on hours of supervision. Director – These costs are related to supervision activities of the Director. Costs are allocated to departments supervised based on the number of full-time equivalents (FTE). Utilities – These costs represent time spent on Water and Sewer. Costs are allocated to Water and Sewer funds. Page 917 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 154Schedule 13.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $606,828 $606,828 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011001 - City Administration $6,671 $1,549 $8,220 1011009 - Community Services Group $45,637 $6,400 $52,037 1011501 - City Attorney $6,793 $845 $7,638 1011021 - City Clerk $31,792 $8,781 $40,573 1012000 - Finance $11,781 $1,968 $13,749 1011101 - Network Services $58,780 $5,151 $63,931 1011103 - Information Services $33,859 $4,596 $38,455 1012006 - Finance Support Services $12,421 $198 $12,619 1013001 - Human Resources $22,894 $1,426 $24,320 1013003 - Wellness Program $149 $937 $1,086 1015005 - Facilities Maintenance$31,803 $31,803 8020000 - Insurance ISF Fund$50,060 $50,060 Total allocated additions:$250,621 $113,714 $364,335 $364,335 Total to be allocated$857,449 $113,714 $971,163 Page 918 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 155Schedule 13.0032021TotalGeneral & AdminDeputy Director/City EngineerDirectorUtilitiesWages & BenefitsSALARIES & WAGES $335,591 $50,473 $226,591 $45,003 $13,524 FRINGE BENEFITS $198,942 $29,921 $134,326 $26,678 $8,017 Other Expense and CostSERVICES & SUPPLIES $72,295 $10,873 $48,814 $9,695 $2,913 Departmental Expenditures$606,828 $91,267 $409,731 $81,376 $24,454 Additions: 1stOther $250,621 $250,621 Functional Cost$857,449 $341,888 $409,731 $81,376 $24,454 Reallocate Admin($341,888) $271,708 $53,964 $16,216 Allocable Costs$857,449 $681,439 $135,340 $40,670 1st Allocation$857,449 $681,439 $135,340 $40,670 Additions: 2ndOther $113,714 $113,714 Functional Cost$113,714 $113,714 Reallocate Admin($113,714) $90,372 $17,949 $5,393 Allocable Costs$113,714 $90,372 $17,949 $5,393 2nd Allocation$113,714 $90,372 $17,949 $5,393 Total allocated$971,163 $771,811 $153,289 $46,063 Page 919 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 156Schedule 13.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 563 8.338 % $56,820 $56,820 $7,535 $64,355 Urban Forest Services 398 5.895 % $40,168 $40,168 $5,327 $45,495 CIP Project Engineering 398 5.895 % $40,168 $40,168 $5,327 $45,495 Fleet 453 6.709 % $45,719 $45,719 $6,063 $51,782 Swim Center Maintenance 398 5.895 % $40,168 $40,168 $5,327 $45,495 Facilities Maintenance 563 8.338 % $56,820 $56,820 $7,535 $64,355 Traffic Signals & Lighting 398 5.895 % $40,168 $40,168 $5,327 $45,495 Streets Maintenance 563 8.338 % $56,820 $56,820 $7,535 $64,355 FD611 Parking Fund 1,435 21.253 % $144,826 $144,826 $19,207 $164,033 Stormwater and Flood Control 398 5.895 % $40,168 $40,168 $5,327 $45,495 Transportation/Plan Engineering 398 5.895 % $40,168 $40,168 $5,327 $45,495 FD621Transit Fund 787 11.654 % $79,426 $79,426 $10,535 $89,961 Total6,752 100.000 %$681,439 $681,439 $90,372 $771,811 (A) Alloc basis:Hours Supervised by Department/DivisionSource:Page 920 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 157Schedule 13.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 3.864 % $5,230 $5,230 $694 $5,924 Facilities Maintenance 500 6.440 % $8,716 $8,716 $1,156 $9,872 Streets Maintenance 1,100 14.168 % $19,175 $19,175 $2,543 $21,718 Stormwater and Flood Control 614 7.908 % $10,703 $10,703 $1,419 $12,122 Traffic Signals & Lighting 200 2.576 % $3,486 $3,486 $462 $3,948 Transportation/Plan Engineering 600 7.728 % $10,459 $10,459 $1,387 $11,846 FD621Transit Fund 300 3.864 % $5,230 $5,230 $694 $5,924 Parks Maintenance 1,200 15.456 % $20,918 $20,918 $2,774 $23,692 Swim Center Maintenance 100 1.288 % $1,743 $1,743 $231 $1,974 Fleet 450 5.796 % $7,844 $7,844 $1,040 $8,884 FD611 Parking Fund 900 11.592 % $15,689 $15,689 $2,081 $17,770 CIP Project Engineering 1,500 19.320 % $26,147 $26,147 $3,468 $29,615 Total7,764 100.000 %$135,340 $135,340 $17,949 $153,289 (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 SummariesPage 921 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofUtilitiesDetail page 158Schedule 13.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $20,335 $20,335 $2,697 $23,032 FD602 Sewer Fund 50 50.000 % $20,335 $20,335 $2,696 $23,031 Total100 100.000 %$40,670 $40,670 $5,393 $46,063 (A) Alloc basis:Analysis of Time WorkedSource:Page 922 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 159Schedule 13.0072021TotalDeputy Director/City EngineerDirectorUtilitiesFacilities Maintenance $74,227 $64,355 $9,872 Fleet$60,666 $51,782 $8,884 CIP Project Engineering $75,110 $45,495 $29,615 Transportation/Plan Engineering $57,341 $45,495 $11,846 Parks Maintenance $88,047 $64,355 $23,692 Swim Center Maintenance $47,469 $45,495 $1,974 Urban Forest Services $51,419 $45,495 $5,924 Streets Maintenance $86,073 $64,355 $21,718 Traffic Signals & Lighting $49,443 $45,495 $3,948 Stormwater and Flood Control $57,617 $45,495 $12,122 FD601 Water Fund $23,032 $23,032 FD602 Sewer Fund $23,031 $23,031 FD611 Parking Fund $181,803 $164,033 $17,770 FD621Transit Fund $95,885 $89,961 $5,924 Total$971,163 $771,811 $153,289 $46,063 Page 923 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 14.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE The Facilities Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard buildings, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: Utilities/Janitorial City Hall – These costs are associated with utility (water, sewer, electric and gas) expenditures and janitorial contract services for the City Hall building. Costs are allocated based on square foot of space occupied. Utilities 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division. Utilities Corporate Yard – These costs are associated with utility (water, sewer, electric and gas) expenditures for the Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by Department/Division. Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied for janitorial services in Corporate Yard by Department/Division. Utilities Other – These costs are associated with utility (water, sewer, electric and gas) expenditures for other City buildings. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded. Page 924 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 14.01 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. Page 925 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 161Schedule 14.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,231,266 $1,231,266 Deductions: GENERAL GOV ($70,032) Total deductions:($70,032)($70,032) Allocated additions: 10000000 - Building Charge $4,300 $4,300 1011001 - City Administration $13,537 $3,143 $16,680 1011501 - City Attorney $13,784 $1,714 $15,498 1011021 - City Clerk $1,658 $320 $1,978 1012000 - Finance $30,726 $5,095 $35,821 1011101 - Network Services $31,820 $2,642 $34,462 1011103 - Information Services $7,121 $897 $8,018 1012006 - Finance Support Services $1,328 $20 $1,348 1013001 - Human Resources $18,309 $1,147 $19,456 1013003 - Wellness Program $124 $781 $905 1015001 - Public Works Administration $65,536 $8,691 $74,227 1015008 - Fleet$15,344 $15,344 8020000 - Insurance ISF Fund$43,765 $43,765 Total allocated additions:$188,243 $83,559 $271,802 $271,802 Total to be allocated$1,349,477 $83,559 $1,433,036 Page 926 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 162Schedule 14.0032021TotalGeneral & AdminUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceWages & BenefitsSALARIES & WAGES $420,656 $122,663 $17,331 FRINGE BENEFITS $207,807 $60,597 $8,562 Other Expense and CostCONTRACT SERVICES $162,081 $38,963 $25,796 $14,287 $83,035 UTILITIES $253,868 $42,431 $15,072 $63,264 $133,101 SOLID WASTE $26,004 SERVICES & SUPPLIES $90,818 GENERAL GOV $70,032 $70,032 Departmental Expenditures$1,231,266 $253,292 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Cost AdjustmentsDeductions ($70,032) ($70,032)Additions: 1stOther $188,243 $188,243 Functional Cost$1,349,477 $371,503 $81,394 $15,072 $25,796 $63,264 $14,287 $133,101 $83,035 $25,893 Reallocate Admin ($371,503) $30,919 $5,725 $9,799 $24,032 $5,427 $50,561 $31,543 $9,836 Allocable Costs$1,349,477 $112,313 $20,797 $35,595 $87,296 $19,714 $183,662 $114,578 $35,729 1st Allocation$1,349,477 $112,313 $20,797 $35,595 $87,296 $19,714 $183,662 $114,578 $35,729 Additions: 2ndOther $83,559 $83,559 Functional Cost$83,559 $83,559 Reallocate Admin ($83,559) $6,954 $1,288 $2,204 $5,405 $1,221 $11,372 $7,095 $2,212 Allocable Costs$83,559 $6,954 $1,288 $2,204 $5,405 $1,221 $11,372 $7,095 $2,212 2nd Allocation$83,559 $6,954 $1,288 $2,204 $5,405 $1,221 $11,372 $7,095 $2,212 Total allocated$1,433,036 $119,267 $22,085 $37,799 $92,701 $20,935 $195,034 $121,673 $37,941 Page 927 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 163Schedule 14.0032021Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceWages & BenefitsSALARIES & WAGES $16,069 $1,767 $262,826 FRINGE BENEFITS $7,938 $873 $129,837 Other Expense and CostCONTRACT SERVICESUTILITIESSOLID WASTE $26,004 SERVICES & SUPPLIES $90,818 GENERAL GOVDepartmental Expenditures$24,007 $2,640 $509,485 Cost AdjustmentsDeductionsAdditions: 1stOtherFunctional Cost$24,007 $2,640 $509,485 Reallocate Admin $9,120 $1,003 $193,538 Allocable Costs$33,127 $3,643 $703,023 1st Allocation$33,127 $3,643 $703,023 Additions: 2ndOtherFunctional CostReallocate Admin $2,051 $226 $43,531 Allocable Costs$2,051 $226 $43,531 2nd Allocation$2,051 $226 $43,531 Total allocated$35,178 $3,869 $746,554 Page 928 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities/Janitorial - City HallDetail page 164Schedule 14.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $8,390 $8,390 $8,390 City Council 2,502 19.925 % $22,379 $22,379 $5,538 $27,917 Cultural Activities 110 0.876 % $984 $984 $243 $1,227 Economic Development 100 0.796 % $894 $894 $221 $1,115 Natural Resource Protection 214 1.704 % $1,914 $1,914 $474 $2,388 City Attorney 550 4.380 % $4,919 $4,919 $4,919 City Clerk 906 7.215 % $8,103 $8,103 $8,103 Finance 3,537 28.168 % $31,636 $31,636 $31,636 Network Services 2,484 19.782 % $22,218 $22,218 $22,218 Human Resources 1,000 7.964 % $8,944 $8,944 $8,944 Insurance ISF Fund 135 1.075 % $1,207 $1,207 $299 $1,506 FD208 Tourism Bid Fund 81 0.645 % $725 $725 $179 $904 Total12,557 100.000 %$112,313 $112,313 $6,954 $119,267 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 929 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - 919 Palm StreetDetail page 165Schedule 14.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInformation Services 1,119 6.431 % $1,338 $1,338 $1,338 Development Review 820 4.713 % $980 $980 $91 $1,071 Long Range Planning 820 4.713 % $980 $980 $91 $1,071 Building and Safety 2,280 13.104 % $2,725 $2,725 $252 $2,977 Public Works Administration 4,620 26.553 % $5,522 $5,522 $5,522 CIP Project Engineering 3,920 22.530 % $4,686 $4,686 $433 $5,119 Transportation/Plan Engineering 100 0.575 % $120 $120 $11 $131 Community Development Admin 3,600 20.691 % $4,303 $4,303 $398 $4,701 FD621Transit Fund 120 0.690 % $143 $143 $12 $155 Total17,399 100.000 %$20,797 $20,797 $1,288 $22,085 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 930 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 166Schedule 14.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $7,113 $7,113 $646 $7,759 Development Review 1,436 7.971 % $2,837 $2,837 $258 $3,095 Long Range Planning 820 4.552 % $1,620 $1,620 $147 $1,767 Building and Safety 2,280 12.656 % $4,505 $4,505 $409 $4,914 Public Works Administration 4,620 25.645 % $9,128 $9,128 $9,128 Transportation/Plan Engineering 100 0.555 % $198 $198 $18 $216 Information Services 1,119 6.211 % $2,211 $2,211 $2,211 FD621Transit Fund 120 0.666 % $237 $237 $22 $259 CIP Project Engineering 3,920 21.761 % $7,746 $7,746 $704 $8,450 Total18,015 100.000 %$35,595 $35,595 $2,204 $37,799 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 931 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - Corp YardDetail page 167Schedule 14.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 3,680 12.066 % $10,533 $10,533 $652 $11,185 Urban Forest Services 620 2.033 % $1,775 $1,775 $110 $1,885 Streets Maintenance 6,850 22.459 % $19,606 $19,606 $1,214 $20,820 Fleet 10,400 34.098 % $29,767 $29,767 $1,843 $31,610 FD601 Water Fund 4,475 14.672 % $12,808 $12,808 $793 $13,601 FD602 Sewer Fund 4,475 14.672 % $12,807 $12,807 $793 $13,600 Total30,500 100.000 %$87,296 $87,296 $5,405 $92,701 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 932 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 168Schedule 14.0082021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $5,492 $5,492 $340 $5,832 Urban Forest Services 120 4.286 % $845 $845 $52 $897 Streets Maintenance 900 32.143 % $6,337 $6,337 $392 $6,729 Fleet 100 3.571 % $704 $704 $44 $748 FD601 Water Fund 450 16.071 % $3,168 $3,168 $196 $3,364 FD602 Sewer Fund 450 16.072 % $3,168 $3,168 $197 $3,365 Total2,800 100.000 %$19,714 $19,714 $1,221 $20,935 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 933 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - OtherDetail page 169Schedule 14.0092021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 1,800 3.902 % $7,166 $7,166 $7,166 Recreation Administration 700 1.517 % $2,787 $2,787 $180 $2,967 Recreation Facilities 40,882 88.620 % $162,761 $162,761 $10,487 $173,248 Youth Services 700 1.517 % $2,787 $2,787 $180 $2,967 Community Services 700 1.517 % $2,787 $2,787 $180 $2,967 Ranger Program 700 1.517 % $2,787 $2,787 $180 $2,967 Traffic Signals & Lighting 650 1.410 % $2,587 $2,587 $165 $2,752 Total46,132 100.000 %$183,662 $183,662 $11,372 $195,034 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 934 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 170Schedule 14.0102021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 3,187 36.746 % $42,103 $42,103 $42,103 Recreation Administration 5,486 63.254 % $72,475 $72,475 $7,095 $79,570 Total8,673 100.000 %$114,578 $114,578 $7,095 $121,673 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 935 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 171Schedule 14.0112021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1 100.000 % $35,729 $35,729 $2,212 $37,941 Total1 100.000 %$35,729 $35,729 $2,212 $37,941 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source:Salary & Wage Analysis WorksheetPage 936 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtility Fund Facilities MaintenanceDetail page 172Schedule 14.0122021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $16,564 $16,564 $1,026 $17,590 FD602 Sewer Fund 50 50.000 % $16,563 $16,563 $1,025 $17,588 Total100 100.000 %$33,127 $33,127 $2,051 $35,178 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource:Salary & Wage Analysis WorksheetPage 937 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofTransit Facilities MaintenanceDetail page 173Schedule 14.0132021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $3,643 $3,643 $226 $3,869 Total100 100.000 %$3,643 $3,643 $226 $3,869 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Salary & Wage Analysis WorksheetPage 938 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 174Schedule 14.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.321 % $9,289 $9,289 $632 $9,921 Cultural Activities 110 0.058 % $408 $408 $28 $436 Economic Development 100 0.053 % $371 $371 $25 $396 Natural Resource Protection 214 0.113 % $795 $795 $54 $849 City Attorney 550 0.290 % $2,042 $2,042 $2,042 City Clerk 906 0.478 % $3,364 $3,364 $3,364 Finance 3,537 1.868 % $13,132 $13,132 $13,132 Network Services 2,484 1.312 % $9,222 $9,222 $9,222 Human Resources 1,000 0.528 % $3,713 $3,713 $3,713 Insurance ISF Fund 135 0.071 % $501 $501 $34 $535 Long Range Planning 820 0.433 % $3,044 $3,044 $207 $3,251 Building and Safety 2,280 1.204 % $8,465 $8,465 $576 $9,041 Public Works Administration 4,620 2.440 % $17,153 $17,153 $17,153 Fleet 10,400 5.492 % $38,612 $38,612 $2,626 $41,238 City Administration 938 0.495 % $3,483 $3,483 $3,483 Transportation/Plan Engineering 100 0.053 % $371 $371 $25 $396 Recreation Administration 700 0.370 % $2,599 $2,599 $177 $2,776 Police Administration 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Fire Administration 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 FD601 Water Fund 6,380 3.369 % $23,687 $23,687 $1,611 $25,298 FD611 Parking Fund 7,025 3.710 % $26,082 $26,082 $1,774 $27,856 FD602 Sewer Fund 6,380 3.369 % $23,687 $23,687 $1,611 $25,298 FD621Transit Fund 120 0.063 % $446 $446 $30 $476 Wellness Program 1,800 0.951 % $6,683 $6,683 $6,683 Community Development Admin 3,600 1.901 % $13,366 $13,366 $909 $14,275 Development Review 1,436 0.758 % $5,331 $5,331 $363 $5,694 Parks Maintenance 3,680 1.943 % $13,663 $13,663 $929 $14,592 Urban Forest Services 620 0.327 % $2,302 $2,302 $157 $2,459 Streets Maintenance 6,850 3.618 % $25,432 $25,432 $1,730 $27,162 Traffic Signals & Lighting 650 0.343 % $2,413 $2,413 $164 $2,577 Youth Services 700 0.370 % $2,599 $2,599 $177 $2,776 Community Services 700 0.370 % $2,599 $2,599 $177 $2,776 Ranger Program 700 0.370 % $2,599 $2,599 $177 $2,776 Patrol 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Investigations 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Police Support Services 11,100 5.862 % $41,211 $41,211 $2,803 $44,014 Neighborhood Services 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Traffic Safety 5,550 2.931 % $20,606 $20,606 $1,401 $22,007 Emergency Response 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Hazard Prevention 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Training Services 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Page 939 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 175Schedule 14.0142021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Disaster Assistance 5,042 2.663 % $18,720 $18,720 $1,273 $19,993 Recreation Facilities 43,096 22.759 % $160,004 $160,004 $10,882 $170,886 FD208 Tourism Bid Fund 81 0.043 % $301 $301 $20 $321 Information Services 1,119 0.591 % $4,155 $4,155 $4,155 CIP Project Engineering 3,920 2.071 % $14,549 $14,549 $990 $15,539 Total189,355 100.000 %$703,023 $703,023 $43,531 $746,554 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square FootagePage 940 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 176Schedule 14.0152021TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceCity Administration $11,873 $8,390 City Attorney $6,961 $4,919 City Clerk $11,467 $8,103 Finance $44,768 $31,636 Network Services $31,440 $22,218 Information Services $7,704 $1,338 $2,211 Human Resources $12,657 $8,944 Wellness Program $55,952 $7,166 $42,103 Public Works Administration $31,803 $5,522 $9,128 Fleet $73,596 $31,610 $748 CIP Project Engineering $29,108 $5,119 $8,450 Transportation/Plan Engineering $743 $131 $216 Insurance ISF Fund $2,041 $1,506 City Council $37,838 $27,917 Cultural Activities $1,663 $1,227 Economic Development $1,511 $1,115 Natural Resource Protection $3,237 $2,388 Community Development Admin $26,735 $4,701 $7,759 Development Review $9,860 $1,071 $3,095 Long Range Planning $6,089 $1,071 $1,767 Building and Safety $16,932 $2,977 $4,914 Parks Maintenance $31,609 $11,185 $5,832 Urban Forest Services $5,241 $1,885 $897 Streets Maintenance $54,711 $20,820 $6,729 Traffic Signals & Lighting $5,329 $2,752 Recreation Administration $85,313 $2,967 $79,570 Recreation Facilities $344,134 $173,248 Youth Services $5,743 $2,967 Community Services $5,743 $2,967 Ranger Program $5,743 $2,967 Police Administration $22,007 Patrol $22,007 Investigations $22,007 Police Support Services $44,014 Neighborhood Services $22,007 Traffic Safety $22,007 Fire Administration $19,993 Emergency Response $19,993 Hazard Prevention $19,993 Training Services $19,993 Page 941 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 177Schedule 14.0152021Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceCity Administration $3,483 City Attorney$2,042 City Clerk$3,364 Finance $13,132 Network Services $9,222 Information Services $4,155 Human Resources $3,713 Wellness Program $6,683 Public Works Administration $17,153 Fleet$41,238 CIP Project Engineering $15,539 Transportation/Plan Engineering $396 Insurance ISF Fund $535 City Council$9,921 Cultural Activities $436 Economic Development $396 Natural Resource Protection $849 Community Development Admin $14,275 Development Review $5,694 Long Range Planning $3,251 Building and Safety $9,041 Parks Maintenance $14,592 Urban Forest Services $2,459 Streets Maintenance $27,162 Traffic Signals & Lighting $2,577 Recreation Administration $2,776 Recreation Facilities $170,886 Youth Services $2,776 Community Services $2,776 Ranger Program $2,776 Police Administration $22,007 Patrol$22,007 Investigations $22,007 Police Support Services $44,014 Neighborhood Services $22,007 Traffic Safety $22,007 Fire Administration $19,993 Emergency Response $19,993 Hazard Prevention $19,993 Training Services $19,993 Page 942 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 178Schedule 14.0152021TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceFire Station $19,993 Disaster Assistance $19,993 FD208 Tourism Bid Fund $1,225 $904 FD601 Water Fund $59,853 $13,601 $3,364 FD602 Sewer Fund $59,851 $13,600 $3,365 FD611 Parking Fund $65,797 $37,941 FD621Transit Fund $4,759 $155 $259 Total$1,433,036 $119,267 $22,085 $37,799 $92,701 $20,935 $195,034 $121,673 $37,941 Page 943 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 179Schedule 14.0152021Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceFire Station$19,993 Disaster Assistance $19,993 FD208 Tourism Bid Fund $321 FD601 Water Fund $17,590 $25,298 FD602 Sewer Fund $17,588 $25,298 FD611 Parking Fund $27,856 FD621Transit Fund $3,869 $476 Total$35,178 $3,869 $746,554 Page 944 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 15.01 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. Page 945 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetCosts to be allocatedDetail page 181Schedule 15.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,011,969 $1,011,969 Allocated additions: 10000000 - Building Charge $491 $491 1011001 - City Administration $11,126 $2,584 $13,710 1011501 - City Attorney $11,329 $1,410 $12,739 1011021 - City Clerk $1,492 $288 $1,780 1012000 - Finance $30,328 $4,772 $35,100 1011101 - Network Services $22,385 $1,993 $24,378 1011103 - Information Services $6,409 $807 $7,216 1012006 - Finance Support Services $1,092 $17 $1,109 1013001 - Human Resources $16,401 $1,028 $17,429 1013003 - Wellness Program $111 $703 $814 1015001 - Public Works Administration $53,563 $7,103 $60,666 1015005 - Facilities Maintenance $69,083 $4,513 $73,596 8020000 - Insurance ISF Fund$39,117 $39,117 Total allocated additions:$223,810 $64,335 $288,145 $288,145 Total to be allocated$1,235,779 $64,335 $1,300,114 Page 946 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 182Schedule 15.0032021TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$326,373 $326,373 FRINGE BENEFITS$152,690 $152,690 Other Expense and CostSERVICE & SUPPLIES$272,933 $272,933 FUEL$259,973 $259,973 Departmental Expenditures$1,011,969 $1,011,969 Additions: 1stOther$223,810 $223,810 Functional Cost$1,235,779 $223,810 $1,011,969 Reallocate Admin($223,810) $223,810 Allocable Costs$1,235,779 $1,235,779 1st Allocation$1,235,779 $1,235,779 Additions: 2ndOther$64,335 $64,335 Functional Cost$64,335 $64,335 Reallocate Admin($64,335) $64,335 Allocable Costs$64,335 $64,335 2nd Allocation$64,335 $64,335 Total allocated$1,300,114 $1,300,114 Page 947 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetDetail allocation ofFleetDetail page 183Schedule 15.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 9 0.860 % $10,623 $10,623 $565 $11,188 Network Services 7 0.669 % $8,262 $8,262 $8,262 Golf Course 30 2.865 % $35,409 $35,409 $1,885 $37,294 Ranger Program 42 4.011 % $49,573 $49,573 $2,639 $52,212 Investigations 57 5.444 % $67,277 $67,277 $3,581 $70,858 Patrol 130 12.416 % $153,440 $153,440 $8,168 $161,608 Traffic Safety 30 2.865 % $35,409 $35,409 $1,885 $37,294 Police Administration 18 1.719 % $21,245 $21,245 $1,131 $22,376 Facilities Maintenance 13 1.242 % $15,344 $15,344 $15,344 FD611 Parking Fund 9 0.860 % $10,623 $10,623 $565 $11,188 Parks Maintenance 113 10.793 % $133,374 $133,374 $7,099 $140,473 Traffic Signals & Lighting 16 1.528 % $18,885 $18,885 $1,005 $19,890 Stormwater and Flood Control 22 2.101 % $25,967 $25,967 $1,382 $27,349 Streets Maintenance 205 19.580 % $241,962 $241,962 $12,880 $254,842 Transportation/Plan Engineering 6 0.573 % $7,082 $7,082 $377 $7,459 Urban Forest Services 26 2.483 % $30,688 $30,688 $1,634 $32,322 FD705 Whale Rock Fund 18 1.719 % $21,245 $21,245 $1,131 $22,376 FD601 Water Fund 88 8.405 % $103,867 $103,867 $5,529 $109,396 FD602 Sewer Fund 140 13.372 % $165,243 $165,243 $8,796 $174,039 Neighborhood Services 6 0.573 % $7,082 $7,082 $377 $7,459 Natural Resource Protection 3 0.287 % $3,541 $3,541 $188 $3,729 City Administration 3 0.287 % $3,541 $3,541 $3,541 Swim Center Maintenance 4 0.382 % $4,721 $4,721 $251 $4,972 Recreation Administration 5 0.478 % $5,902 $5,902 $314 $6,216 All Other 31 2.961 % $36,589 $36,589 $1,948 $38,537 CIP Project Engineering 8 0.764 % $9,442 $9,442 $503 $9,945 Development Review 4 0.382 % $4,721 $4,721 $251 $4,972 Police Support Services 4 0.381 % $4,722 $4,722 $251 $4,973 Total1,047 100.000 %$1,235,779 $1,235,779 $64,335 $1,300,114 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet Page 948 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 184Schedule 15.0052021TotalFleetCity Administration$3,541 $3,541 Network Services$8,262 $8,262 Facilities Maintenance$15,344 $15,344 CIP Project Engineering$9,945 $9,945 Transportation/Plan Engineering$7,459 $7,459 Natural Resource Protection$3,729 $3,729 Development Review$4,972 $4,972 Building and Safety$11,188 $11,188 Parks Maintenance$140,473 $140,473 Swim Center Maintenance$4,972 $4,972 Urban Forest Services$32,322 $32,322 Streets Maintenance$254,842 $254,842 Traffic Signals & Lighting$19,890 $19,890 Stormwater and Flood Control$27,349 $27,349 Recreation Administration$6,216 $6,216 Ranger Program$52,212 $52,212 Golf Course $37,294 $37,294 Police Administration$22,376 $22,376 Patrol$161,608 $161,608 Investigations$70,858 $70,858 Police Support Services$4,973 $4,973 Neighborhood Services$7,459 $7,459 Traffic Safety$37,294 $37,294 FD601 Water Fund$109,396 $109,396 FD602 Sewer Fund$174,039 $174,039 FD611 Parking Fund$11,188 $11,188 FD705 Whale Rock Fund$22,376 $22,376 All Other$38,537 $38,537 Total$1,300,114 $1,300,114 Page 949 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 16.01 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. Page 950 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 186Schedule 16.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,269,244 $2,269,244 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011001 - City Administration $24,949 $5,793 $30,742 1011501 - City Attorney $25,403 $3,160 $28,563 1011021 - City Clerk $4,975 $961 $5,936 1012000 - Finance $33,918 $6,280 $40,198 1011101 - Network Services $74,944 $6,449 $81,393 1011103 - Information Services $21,364 $2,691 $24,055 1012006 - Finance Support Services $2,448 $37 $2,485 1013001 - Human Resources $53,782 $3,367 $57,149 1013003 - Wellness Program $371 $2,343 $2,714 1015001 - Public Works Administration $66,315 $8,795 $75,110 1015005 - Facilities Maintenance $26,981 $2,127 $29,108 1015008 - Fleet$9,442 $503 $9,945 8020000 - Insurance ISF Fund$127,272 $127,272 Total allocated additions:$361,731 $169,778 $531,509 $531,509 Total to be allocated$2,630,975 $169,778 $2,800,753 Page 951 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 187Schedule 16.0032021TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES $1,525,626 $109,540 $924,834 $491,252 FRINGE BENEFITS $653,559 $46,926 $396,187 $210,446 Other Expense and CostSERVICES & SUPPLIES $90,059 $6,466 $54,594 $28,999 Departmental Expenditures$2,269,244 $162,932 $1,375,615 $730,697 Additions: 1stOther $361,731 $361,731 Functional Cost$2,630,975 $361,731 $162,932 $1,375,615 $730,697 Reallocate Admin($361,731) $25,972 $219,281 $116,478 Allocable Costs$2,630,975 $188,904 $1,594,896 $847,175 Unallocated ($1,783,800) ($188,904) ($1,594,896)1st Allocation$847,175 $847,175 Additions: 2ndOther $169,778 $169,778 Functional Cost$169,778 $169,778 Reallocate Admin($169,778) $12,190 $102,919 $54,669 Allocable Costs$169,778 $12,190 $102,919 $54,669 Unallocated ($115,109) ($12,190) ($102,919)2nd Allocation$54,669 $54,669 Total allocated$901,844 $901,844 Page 952 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 188Schedule 16.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 807 25.062 % $212,320 $212,320 $13,701 $226,021 FD403 Info Tech Replacement Fund 201 6.242 % $52,883 $52,883 $3,413 $56,296 FD507 Transportation Impact Fee Fund 724 22.484 % $190,483 $190,483 $12,292 $202,775 FD404 Major Facility Replacement Fund 463 14.379 % $121,814 $121,814 $7,861 $129,675 FD602 Sewer Fund 344 10.683 % $90,506 $90,506 $5,840 $96,346 FD611 Parking Fund 520 16.149 % $136,811 $136,811 $8,829 $145,640 FD621Transit Fund 161 5.001 % $42,358 $42,358 $2,733 $45,091 Total3,220 100.000 %$847,175 $847,175 $54,669 $901,844 (A) Alloc basis:Number of Project Hours by FundSource:Page 953 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 189Schedule 16.0052021TotalProject EngineeringFD403 Info Tech Replacement Fund$56,296 $56,296 FD404 Major Facility Replacement Fund$129,675 $129,675 FD507 Transportation Impact Fee Fund$202,775 $202,775 FD601 Water Fund$226,021 $226,021 FD602 Sewer Fund$96,346 $96,346 FD611 Parking Fund$145,640 $145,640 FD621Transit Fund$45,091 $45,091 Total$901,844 $901,844 Page 954 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 17.01 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. Page 955 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 191Schedule 17.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $891,289 $891,289 Allocated additions: 10000000 - Building Charge $430 $430 1011001 - City Administration $9,800 $2,276 $12,076 1011501 - City Attorney $9,978 $1,241 $11,219 1011021 - City Clerk $1,990 $384 $2,374 1012000 - Finance $13,874 $2,528 $16,402 1011101 - Network Services $37,830 $3,391 $41,221 1011103 - Information Services $8,546 $1,077 $9,623 1012006 - Finance Support Services $962 $15 $977 1013001 - Human Resources $21,499 $1,346 $22,845 1013003 - Wellness Program $149 $937 $1,086 1015001 - Public Works Administration $50,627 $6,714 $57,341 1015005 - Facilities Maintenance $689 $54 $743 1015008 - Fleet$7,082 $377 $7,459 8020000 - Insurance ISF Fund$50,862 $50,862 Total allocated additions:$163,456 $71,202 $234,658 $234,658 Total to be allocated$1,054,745 $71,202 $1,125,947 Page 956 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 192Schedule 17.0032021TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES $562,644 $371,345 $16,879 $11,253 $112,529 $50,638 FRINGE BENEFITS $291,214 $192,201 $8,736 $5,824 $58,243 $26,210 Other Expense and CostSERVICES & SUPPLIES $37,431 $24,704 $1,123 $749 $7,486 $3,369 Departmental Expenditures$891,289 $588,250 $26,738 $17,826 $178,258 $80,217 Additions: 1stOther $163,456 $163,456 Functional Cost$1,054,745 $163,456 $588,250 $26,738 $17,826 $178,258 $80,217 Reallocate Admin ($163,456) $107,881 $4,904 $3,269 $32,691 $14,711 Allocable Costs$1,054,745 $696,131 $31,642 $21,095 $210,949 $94,928 Unallocated ($696,131) ($696,131)1st Allocation$358,614 $31,642 $21,095 $210,949 $94,928 Additions: 2ndOther $71,202 $71,202 Functional Cost$71,202 $71,202 Reallocate Admin ($71,202) $46,993 $2,136 $1,424 $14,240 $6,409 Allocable Costs$71,202 $46,993 $2,136 $1,424 $14,240 $6,409 Unallocated ($46,993) ($46,993)2nd Allocation$24,209 $2,136 $1,424 $14,240 $6,409 Total allocated$382,823 $33,778 $22,519 $225,189 $101,337 Page 957 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 193Schedule 17.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 100 100.000 % $31,642 $31,642 $2,136 $33,778 Total100 100.000 %$31,642 $31,642 $2,136 $33,778 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource:Page 958 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 194Schedule 17.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $21,095 $21,095 $1,424 $22,519 Total100 100.000 %$21,095 $21,095 $1,424 $22,519 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Page 959 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 195Schedule 17.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDevelopment Review 100 100.000 % $210,949 $210,949 $14,240 $225,189 Total100 100.000 %$210,949 $210,949 $14,240 $225,189 (A) Alloc basis:Direct Allocation to Development ReviewSource:Page 960 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 196Schedule 17.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedLong Range Planning 100 100.000 % $94,928 $94,928 $6,409 $101,337 Total100 100.000 %$94,928 $94,928 $6,409 $101,337 (A) Alloc basis:Direct Allocation to Long Range PlanSource:Page 961 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 197Schedule 17.0082021TotalParkingTransitDevelopment ReviewLong Range PlanDevelopment Review $225,189 $225,189 Long Range Planning $101,337 $101,337 FD611 Parking Fund $33,778 $33,778 FD621Transit Fund $22,519 $22,519 Total$382,823 $33,778 $22,519 $225,189 $101,337 Page 962 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 18.01 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. Page 963 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundCosts to be allocatedDetail page 199Schedule 18.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,361,435 $3,361,435 Allocated additions: 10000000 - Building Charge $394 $394 1011001 - City Administration $29,959 $6,934 $36,893 1011501 - City Attorney $35,881 $4,459 $40,340 1012000 - Finance $41,547 $9,460 $51,007 1012006 - Finance Support Services $3,626 $55 $3,681 1013002 - Risk Management $1,836 $36 $1,872 1015005 - Facilities Maintenance $1,708 $333 $2,041 Total allocated additions:$114,951 $21,277 $136,228 $136,228 Total to be allocated$3,476,386 $21,277 $3,497,663 Page 964 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundSchedule of costs to beallocated by functionDetail page 200Schedule 18.0032021TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS $971,923 $971,923 WORKERS COMP PREMIUMS $2,031,611 $2,031,611 OTHER INSURANCE $165,693 $165,693 LIABILITY CLAIMS $7,506 $7,506 GENERAL CLAIMS $184,702 $184,702 Departmental Expenditures$3,361,435 $1,137,616 $2,031,611 $7,506 $184,702 Additions: 1stRisk Management $1,836 $1,836 Other $113,115 $113,115 Functional Cost$3,476,386 $113,115 $1,139,452 $2,031,611 $7,506 $184,702 Reallocate Admin ($113,115) $38,282 $68,365 $253 $6,215 Allocable Costs$3,476,386 $1,177,734 $2,099,976 $7,759 $190,917 1st Allocation$3,476,386 $1,177,734 $2,099,976 $7,759 $190,917 Additions: 2ndRisk Management $36 $36 Other $21,241 $21,241 Functional Cost$21,277 $21,241 $36 Reallocate Admin ($21,241) $7,189 $12,838 $47 $1,167 Allocable Costs$21,277 $7,225 $12,838 $47 $1,167 2nd Allocation$21,277 $7,225 $12,838 $47 $1,167 Total allocated$3,497,663 $1,184,959 $2,112,814 $7,806 $192,084 Page 965 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 201Schedule 18.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $8,686 $8,686 $67 $8,753 Facilities Maintenance 500 1.229 % $14,477 $14,477 $14,477 Streets Maintenance 1,100 2.704 % $31,849 $31,849 $246 $32,095 Stormwater and Flood Control 614 1.509 % $17,777 $17,777 $138 $17,915 Traffic Signals & Lighting 200 0.492 % $5,791 $5,791 $45 $5,836 Transportation/Plan Engineering 600 1.475 % $17,372 $17,372 $17,372 Recreation Administration 400 0.983 % $11,581 $11,581 $90 $11,671 Recreation Facilities 100 0.246 % $2,895 $2,895 $22 $2,917 Youth Services 200 0.492 % $5,791 $5,791 $45 $5,836 Community Services 200 0.492 % $5,791 $5,791 $45 $5,836 Ranger Program 300 0.738 % $8,686 $8,686 $67 $8,753 Aquatics 100 0.246 % $2,895 $2,895 $22 $2,917 Golf Course 400 0.983 % $11,581 $11,581 $90 $11,671 Police Administration 650 1.598 % $18,820 $18,820 $146 $18,966 Patrol 4,300 10.571 % $124,499 $124,499 $963 $125,462 Investigations 1,700 4.179 % $49,221 $49,221 $381 $49,602 Police Support Services 1,900 4.671 % $55,011 $55,011 $426 $55,437 Neighborhood Services 100 0.246 % $2,895 $2,895 $22 $2,917 Traffic Safety 400 0.983 % $11,581 $11,581 $90 $11,671 Fire Administration 400 0.983 % $11,581 $11,581 $90 $11,671 Emergency Response 4,500 11.063 % $130,290 $130,290 $1,008 $131,298 Hazard Prevention 550 1.352 % $15,924 $15,924 $123 $16,047 FD601 Water Fund 3,209 7.889 % $92,911 $92,911 $719 $93,630 FD602 Sewer Fund 3,269 8.036 % $94,648 $94,648 $732 $95,380 FD621Transit Fund 300 0.738 % $8,686 $8,686 $67 $8,753 FD705 Whale Rock Fund 400 0.983 % $11,581 $11,581 $90 $11,671 City Administration 400 0.983 % $11,581 $11,581 $11,581 Economic Development 100 0.246 % $2,895 $2,895 $22 $2,917 Natural Resource Protection 300 0.738 % $8,686 $8,686 $67 $8,753 Community Promotion 25 0.061 % $724 $724 $6 $730 City Attorney 300 0.738 % $8,686 $8,686 $8,686 City Clerk 400 0.983 % $11,581 $11,581 $11,581 Finance 1,300 3.196 % $37,639 $37,639 $37,639 Network Services 750 1.844 % $21,715 $21,715 $21,715 Information Services 825 2.028 % $23,886 $23,886 $23,886 Human Resources 600 1.475 % $17,372 $17,372 $17,372 Community Development Admin 500 1.229 % $14,477 $14,477 $112 $14,589 Building and Safety 1,150 2.827 % $33,296 $33,296 $258 $33,554 Public Works Administration 600 1.475 % $17,372 $17,372 $17,372 Parks Maintenance 1,200 2.950 % $34,744 $34,744 $269 $35,013 Swim Center Maintenance 100 0.246 % $2,895 $2,895 $22 $2,917 Page 966 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 202Schedule 18.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $5,791 $5,791 $45 $5,836 Fleet 450 1.106 % $13,029 $13,029 $13,029 FD611 Parking Fund 900 2.213 % $26,058 $26,058 $202 $26,260 CIP Project Engineering 1,500 3.688 % $43,430 $43,430 $43,430 Development Review 1,300 3.196 % $37,639 $37,639 $291 $37,930 City Council 500 1.229 % $14,477 $14,477 $112 $14,589 Tourism and Bid Promotion 175 0.430 % $5,067 $5,067 $39 $5,106 Community Services Group 200 0.492 % $5,791 $5,791 $5,791 Housing Policy/Homelessness 100 0.246 % $2,895 $2,895 $22 $2,917 Solid Waste Recycling 110 0.270 % $3,188 $3,188 $24 $3,212 Total40,677 100.000 %$1,177,734 $1,177,734 $7,225 $1,184,959 (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 Page 967 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 203Schedule 18.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.738 % $15,488 $15,488 $119 $15,607 Facilities Maintenance 500 1.229 % $25,813 $25,813 $25,813 Streets Maintenance 1,100 2.704 % $56,788 $56,788 $438 $57,226 Stormwater and Flood Control 614 1.509 % $31,698 $31,698 $244 $31,942 Traffic Signals & Lighting 200 0.492 % $10,325 $10,325 $80 $10,405 Transportation/Plan Engineering 600 1.475 % $30,975 $30,975 $30,975 Recreation Administration 400 0.983 % $20,650 $20,650 $159 $20,809 Recreation Facilities 100 0.246 % $5,163 $5,163 $40 $5,203 Youth Services 200 0.492 % $10,325 $10,325 $80 $10,405 Community Services 200 0.492 % $10,325 $10,325 $80 $10,405 Ranger Program 300 0.738 % $15,488 $15,488 $119 $15,607 Aquatics 100 0.246 % $5,163 $5,163 $40 $5,203 Golf Course 400 0.983 % $20,650 $20,650 $159 $20,809 Police Administration 650 1.598 % $33,557 $33,557 $259 $33,816 Patrol 4,300 10.571 % $221,990 $221,990 $1,712 $223,702 Investigations 1,700 4.179 % $87,764 $87,764 $677 $88,441 Police Support Services 1,900 4.671 % $98,089 $98,089 $756 $98,845 Neighborhood Services 100 0.246 % $5,163 $5,163 $40 $5,203 Traffic Safety 400 0.983 % $20,650 $20,650 $159 $20,809 Fire Administration 400 0.983 % $20,650 $20,650 $159 $20,809 Emergency Response 4,500 11.063 % $232,315 $232,315 $1,791 $234,106 Hazard Prevention 550 1.352 % $28,394 $28,394 $219 $28,613 FD601 Water Fund 3,209 7.889 % $165,667 $165,667 $1,277 $166,944 FD602 Sewer Fund 3,269 8.036 % $168,764 $168,764 $1,301 $170,065 FD621Transit Fund 300 0.738 % $15,488 $15,488 $119 $15,607 FD705 Whale Rock Fund 400 0.983 % $20,650 $20,650 $159 $20,809 City Administration 400 0.983 % $20,650 $20,650 $20,650 Economic Development 100 0.246 % $5,163 $5,163 $40 $5,203 Natural Resource Protection 300 0.738 % $15,488 $15,488 $119 $15,607 Community Promotion 25 0.061 % $1,291 $1,291 $10 $1,301 City Attorney 300 0.738 % $15,488 $15,488 $15,488 City Clerk 400 0.983 % $20,650 $20,650 $20,650 Finance 1,300 3.196 % $67,113 $67,113 $67,113 Network Services 750 1.844 % $38,719 $38,719 $38,719 Information Services 825 2.028 % $42,591 $42,591 $42,591 Human Resources 600 1.475 % $30,975 $30,975 $30,975 Community Development Admin 500 1.229 % $25,813 $25,813 $199 $26,012 Building and Safety 1,150 2.827 % $59,369 $59,369 $458 $59,827 Public Works Administration 600 1.475 % $30,975 $30,975 $30,975 Parks Maintenance 1,200 2.950 % $61,951 $61,951 $478 $62,429 Swim Center Maintenance 100 0.246 % $5,163 $5,163 $40 $5,203 Page 968 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 204Schedule 18.0052021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Apparatus Service 200 0.492 % $10,325 $10,325 $80 $10,405 Fleet 450 1.106 % $23,232 $23,232 $23,232 FD611 Parking Fund 900 2.213 % $46,463 $46,463 $358 $46,821 CIP Project Engineering 1,500 3.688 % $77,438 $77,438 $77,438 Development Review 1,300 3.196 % $67,113 $67,113 $517 $67,630 City Council 500 1.229 % $25,813 $25,813 $199 $26,012 Tourism and Bid Promotion 175 0.430 % $9,034 $9,034 $70 $9,104 Community Services Group 200 0.492 % $10,325 $10,325 $10,325 Housing Policy/Homelessness 100 0.246 % $5,163 $5,163 $40 $5,203 Solid Waste Recycling 110 0.270 % $5,679 $5,679 $44 $5,723 Total40,677 100.000 %$2,099,976 $2,099,976 $12,838 $2,112,814 (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 Page 969 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofLiability ClaimsDetail page 205Schedule 18.0062021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 3,222 8.963 % $695 $695 $4 $699 FD602 Sewer Fund 32,727 91.037 % $7,064 $7,064 $43 $7,107 Total35,949 100.000 %$7,759 $7,759 $47 $7,806 (A) Alloc basis:Direct to Water, Sewer and Parking FundsSource:Page 970 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 206Schedule 18.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 173,273 0.256 % $489 $489 $4 $493 Cultural Activities 332,351 0.491 % $938 $938 $8 $946 Economic Development 588,878 0.870 % $1,662 $1,662 $13 $1,675 Natural Resource Protection 646,613 0.956 % $1,825 $1,825 $15 $1,840 Community Promotion 417,721 0.617 % $1,179 $1,179 $9 $1,188 City Attorney 964,100 1.425 % $2,721 $2,721 $2,721 City Clerk 567,513 0.839 % $1,602 $1,602 $1,602 Finance 1,795,348 2.654 % $5,067 $5,067 $5,067 Network Services 2,856,721 4.223 % $8,062 $8,062 $8,062 Information Services 1,105,991 1.635 % $3,121 $3,121 $3,121 Finance Support Services 133,712 0.198 % $377 $377 $377 Human Resources 1,363,656 2.016 % $3,848 $3,848 $3,848 Wellness Program 9,226 0.014 % $26 $26 $26 Community Development Admin 901,725 1.333 % $2,545 $2,545 $20 $2,565 Commissions & Committees 15,291 0.023 % $43 $43 $43 Development Review 2,507,040 3.706 % $7,075 $7,075 $57 $7,132 Building and Safety 2,506,262 3.705 % $7,073 $7,073 $57 $7,130 Public Works Administration 606,828 0.897 % $1,713 $1,713 $1,713 Parks Maintenance 2,926,873 4.327 % $8,260 $8,260 $66 $8,326 Swim Center Maintenance 449,101 0.664 % $1,267 $1,267 $10 $1,277 Urban Forest Services 449,130 0.664 % $1,268 $1,268 $10 $1,278 Facilities Maintenance 1,231,266 1.820 % $3,475 $3,475 $3,475 Streets Maintenance 1,313,626 1.942 % $3,707 $3,707 $30 $3,737 Stormwater and Flood Control 944,270 1.396 % $2,665 $2,665 $21 $2,686 Traffic Signals & Lighting 553,073 0.818 % $1,561 $1,561 $13 $1,574 Fleet 1,011,969 1.496 % $2,856 $2,856 $2,856 City Administration 1,115,952 1.650 % $3,149 $3,149 $3,149 Transportation/Plan Engineering 891,289 1.318 % $2,515 $2,515 $2,515 Recreation Administration 759,597 1.123 % $2,144 $2,144 $17 $2,161 Recreation Facilities 234,614 0.347 % $662 $662 $5 $667 Youth Services 971,662 1.436 % $2,742 $2,742 $22 $2,764 Community Services 384,912 0.569 % $1,086 $1,086 $9 $1,095 Ranger Program 508,601 0.752 % $1,435 $1,435 $12 $1,447 Aquatics 579,746 0.857 % $1,636 $1,636 $13 $1,649 Golf Course 599,587 0.886 % $1,692 $1,692 $14 $1,706 Police Administration 1,469,923 2.173 % $4,148 $4,148 $33 $4,181 Patrol 9,753,373 14.417 % $27,525 $27,525 $221 $27,746 Investigations 2,923,797 4.322 % $8,251 $8,251 $66 $8,317 Police Support Services 2,381,005 3.520 % $6,720 $6,720 $54 $6,774 Neighborhood Services 228,265 0.337 % $644 $644 $5 $649 Traffic Safety 862,135 1.274 % $2,433 $2,433 $20 $2,453 Page 971 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 207Schedule 18.0072021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,258,603 1.860 % $3,552 $3,552 $29 $3,581 Emergency Response 11,494,300 16.991 % $32,439 $32,439 $261 $32,700 Hazard Prevention 735,525 1.087 % $2,076 $2,076 $17 $2,093 Training Services 82,496 0.122 % $233 $233 $2 $235 Fire Station 38,314 0.057 % $108 $108 $1 $109 Disaster Assistance 38,550 0.057 % $109 $109 $1 $110 Fire Apparatus Service 377,035 0.557 % $1,064 $1,064 $9 $1,073 Finance Non Departmental 292,146 0.432 % $824 $824 $7 $831 Human Relations 579,489 0.857 % $1,635 $1,635 $13 $1,648 CIP Project Engineering 2,269,244 3.354 % $6,404 $6,404 $6,404 Community Services Group 315,986 0.467 % $892 $892 $892 Risk Management 1,598 0.002 % $5 $5 $5 Water Administration/Engineering 1,709 0.003 % $5 $5 $5 Solid Waste Recycling 119,370 0.176 % $337 $337 $3 $340 Parking Admin 9,386 0.012 % $27 $27 $27 Total67,649,766 100.000 %$190,917 $190,917 $1,167 $192,084 (A) Alloc basis:Total Expenditures by General Fund DepartmentSource:Page 972 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 208Schedule 18.0082021TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Administration $35,380 $11,581 $20,650 $3,149 Community Services Group $17,008 $5,791 $10,325 $892 City Attorney $26,895 $8,686 $15,488 $2,721 City Clerk $33,833 $11,581 $20,650 $1,602 Finance $109,819 $37,639 $67,113 $5,067 Network Services $68,496 $21,715 $38,719 $8,062 Information Services $69,598 $23,886 $42,591 $3,121 Finance Support Services $377 $377 Human Resources $52,195 $17,372 $30,975 $3,848 Risk Management $5 $5 Wellness Program $26 $26 Public Works Administration $50,060 $17,372 $30,975 $1,713 Facilities Maintenance $43,765 $14,477 $25,813 $3,475 Fleet $39,117 $13,029 $23,232 $2,856 CIP Project Engineering $127,272 $43,430 $77,438 $6,404 Transportation/Plan Engineering $50,862 $17,372 $30,975 $2,515 City Council $41,094 $14,589 $26,012 $493 Cultural Activities $946 $946 Economic Development $9,795 $2,917 $5,203 $1,675 Natural Resource Protection $26,200 $8,753 $15,607 $1,840 Tourism and Bid Promotion $14,210 $5,106 $9,104 Community Promotion $3,219 $730 $1,301 $1,188 Finance Non Departmental $831 $831 Community Development Admin $43,166 $14,589 $26,012 $2,565 Commissions & Committees $43 $43 Development Review $112,692 $37,930 $67,630 $7,132 Building and Safety $100,511 $33,554 $59,827 $7,130 Human Relations $1,648 $1,648 Housing Policy/Homelessness $8,120 $2,917 $5,203 Parks Maintenance $105,768 $35,013 $62,429 $8,326 Swim Center Maintenance $9,397 $2,917 $5,203 $1,277 Urban Forest Services $25,638 $8,753 $15,607 $1,278 Streets Maintenance $93,058 $32,095 $57,226 $3,737 Traffic Signals & Lighting $17,815 $5,836 $10,405 $1,574 Parking Admin $27 $27 Stormwater and Flood Control $52,543 $17,915 $31,942 $2,686 Water Administration/Engineering $5 $5 Solid Waste Recycling $9,275 $3,212 $5,723 $340 Recreation Administration $34,641 $11,671 $20,809 $2,161 Recreation Facilities $8,787 $2,917 $5,203 $667 Page 973 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 209Schedule 18.0082021TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsYouth Services $19,005 $5,836 $10,405 $2,764 Community Services $17,336 $5,836 $10,405 $1,095 Ranger Program $25,807 $8,753 $15,607 $1,447 Aquatics $9,769 $2,917 $5,203 $1,649 Golf Course $34,186 $11,671 $20,809 $1,706 Police Administration $56,963 $18,966 $33,816 $4,181 Patrol $376,910 $125,462 $223,702 $27,746 Investigations $146,360 $49,602 $88,441 $8,317 Police Support Services $161,056 $55,437 $98,845 $6,774 Neighborhood Services $8,769 $2,917 $5,203 $649 Traffic Safety $34,933 $11,671 $20,809 $2,453 Fire Administration $36,061 $11,671 $20,809 $3,581 Emergency Response $398,104 $131,298 $234,106 $32,700 Hazard Prevention $46,753 $16,047 $28,613 $2,093 Training Services $235 $235 Fire Apparatus Service $17,314 $5,836 $10,405 $1,073 Fire Station $109 $109 Disaster Assistance $110 $110 FD601 Water Fund $261,273 $93,630 $166,944 $699 FD602 Sewer Fund $272,552 $95,380 $170,065 $7,107 FD611 Parking Fund $73,081 $26,260 $46,821 FD621Transit Fund $24,360 $8,753 $15,607 FD705 Whale Rock Fund $32,480 $11,671 $20,809 Total$3,497,663 $1,184,959 $2,112,814 $7,806 $192,084 Page 974 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 19.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. Page 975 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 211Schedule 19.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $646,613 $646,613 Total to be allocated$646,613 $646,613 Page 976 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 212Schedule 19.0032021TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES $331,168 $331,168 FRINGE BENEFITS $153,511 $153,511 Other Expense and CostSERVICES & SUPPLIES $161,934 $161,934 Departmental Expenditures$646,613 $646,613 Functional Cost$646,613 $646,613 Allocable Costs$646,613 $646,613 Unallocated ($646,613) ($646,613)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 977 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 213Schedule 19.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1,981 78.987 % $1,981 $1,981 $1,981 FD601 Water Fund 527 21.013 % $527 $527 $527 Subtotal2,508 100.000 %$2,508 $2,508 $2,508 Direct Billed($2,508) ($2,508) ($2,508)Total2,508 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource:Page 978 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 214Schedule 19.0052021TotalProgram SupportFD601 Water Fund$527 $527 FD602 Sewer Fund$1,981 $1,981 Subtotal$2,508 $2,508 Direct Billed($2,508) ($2,508)TotalPage 979 of 1284 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2021 Prepared by: SCHEDULE 20.01 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: 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. Page 980 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 216Schedule 20.00220211st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocatedPage 981 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 217Schedule 20.0032021TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 982 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 218Schedule 20.0042021User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % ($14,755) ($14,755) ($14,755)FD602 Sewer Fund 50 50.000 % ($14,755) ($14,755) ($14,755)Subtotal100 100.000 %($29,510)($29,510)($29,510)Direct Billed$29,510 $29,510 $29,510 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl BlairPage 983 of 1284 IVA/Cap9504/26/22City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 219Schedule 20.0052021TotalUtility ServicesFD601 Water Fund($14,755) ($14,755)FD602 Sewer Fund($14,755) ($14,755)Subtotal($29,510)($29,510)Direct Billed$29,510 $29,510 TotalPage 984 of 1284 2022-23 Cost Allocation PlanExhibit BLabor RatesPage 985 of 1284 COMMUNITY DEVELOPMENT LABOR RATESSource: 02/03/2022 Salary ScheduleRegular PaidHourlyTop of the StepAnnual Benefit Total Productive HourlyBillingBiweekly Salar# of Pay Period* SalaryRateCompensation Hours Rate Citywide ** Program RatePrograms Managed by Community DevelopmentOperations SupportDirector of Community Development7,028$ 26 $182,728 58.26% $289,192 1,703 $169.86 47.5% 0.0% $250.54Administrative Analyst3,302 26 $85,852 58.26% $135,872 1,703 $79.81 47.5% 0.0% $117.71Supervising Administrative Assistant2,591 26 $67,366 58.26% $106,616 1,703 $62.62 47.5% 0.0% $92.37Planning Dep Dir -CDD - City Planner5,660 26 $147,160 58.26% $232,901 1,703 $136.80 47.5% 18.6% $239.29Associate Planner3,314 26 $86,164 58.26% $136,366 1,703 $80.10 47.5% 18.6% $140.11Assistant Planner3,448 26 $89,648 58.26% $141,880 1,703 $83.34 47.5% 18.6% $145.77Senior Planner4,213 26 $109,538 58.26% $173,359 1,703 $101.83 47.5% 18.6% $178.12Housing Policy and Programs Manager4,213 26 $109,538 58.26% $173,359 1,703 $101.83 47.5% 18.6% $178.12Homelessness Response Manager4,013 26 $104,338 58.26% $165,129 1,703 $96.99 47.5% 18.6% $169.66Housing Coordinator3,448 26 $89,648 58.26% $141,880 1,703 $83.34 47.5% 18.6% $145.77Administrative Assistant III2,396 26 $62,296 58.26% $98,592 1,703 $57.91 47.5% 18.6% $101.30Cannabis Business Coordinator3,448 26 $89,648 58.26% $141,880 1,703 $83.34 47.5% 18.6% $145.77Special Projects Manager4,013 26 $104,338 58.26% $165,129 1,703 $96.99 47.5% 18.6% $169.66Permit Technician II2,396 26 $62,296 58.26% $98,592 1,703 $57.91 47.5% 18.6% $101.30Building & SafetyBuilding Permit Services Supervisor3,821 26 $99,346 58.26% $157,228 1,703 $92.35 14.2% 18.0% $124.44Deputy Building Official4,972 26 $129,272 58.26% $204,590 1,703 $120.17 14.2% 18.0% $161.93Fire Marshall Chief Building Official5,290 26 $137,540 58.26% $217,676 1,703 $127.86 14.2% 18.0% $172.28Administrative Assistant III2,396 26 $62,296 58.26% $98,592 1,703 $57.91 14.2% 18.0% $78.03Permit Technician II2,396 26 $62,296 58.26% $98,592 1,703 $57.91 14.2% 18.0% $78.03Code Enforcement Technician II2,396 26 $62,296 58.26% $98,592 1,703 $57.91 14.2% 18.0% $78.03Code Enforcement Officer II3,273 26 $85,098 58.26% $134,679 1,703 $79.11 14.2% 18.0% $106.59Code Enforcement Supervisor3,821 26 99,346 58.26% $157,228 1,703 $92.35 14.2% 18.0% $124.44Plans Examiner3,448 26 89,648 58.26% $141,880 1,703 $83.34 14.2% 18.0% $112.29Building Inspector II3,273 26 85,098 58.26% $134,679 1,703 $79.11 14.2% 18.0% $106.59Indirect Cost Rate Page 986 of 1284 COMMUNITY DEVELOPMENT LABOR RATESSource: 02/03/2022 Salary ScheduleRegular PaidHourlyTop of the StepAnnual Benefit Total Productive HourlyBillingBiweekly Salar# of Pay Period* SalaryRateCompensation Hours Rate Citywide ** Program RateIndirect Cost Rate Programs Managed by Public WorksRegular PaidHourlyAnnual Benefit Total Productive HourlyBilling* SalaryRateCompensation Hours Rate Citywide ** Program RateEngineeringSupervising Civil Engineer4,645 26 120,770$ 58.26% 191,135$ 1,703 112.27$ 26.0% 0% $141.42Senior Civil Engineer4,213 26 109,538$ 58.26% 173,359$ 1,703 101.83$ 26.0% 0% $128.27Engineering Inspector IV3,926 26 102,076$ 58.26% 161,549$ 1,703 94.89$ 26.0% 0% $119.53Engineer III3,926 26 102,076$ 58.26% 161,549$ 1,703 94.89$ 26.0% 0% $119.53Engineering Technician III2,874 26 74,724$ 58.26% 118,261$ 1,703 69.46$ 26.0% 0% $87.50Administrative Assistant III2,276 26 59,176$ 58.26% 93,654$ 1,703 55.01$ 26.0% 0% $69.30Construction Engineering Manager4,645 26 120,770$ 58.26% 191,135$ 1,703 112.27$ 26.0% 0% $141.42Programs Managed by AdministrationEconomic DevelopmentEconomic Development Manager4,645 26 120,770$ 58.26% 191,135$ 1,703 112.27$ 28.6% 0.0% $144.37Natural Resource ProtectionSustainability and Natural Resources Official4,972 26 129,272$ 58.26% 204,590$ 1,703 120.17$ 28.6% 0.0% 154.53$ Sustainability Manager4,013 26 104,338$ 58.26% 165,129$ 1,703 96.99$ 28.6% 0.0% 124.72$ City Biologist4,013 26 104,338$ 58.26% 165,129$ 1,703 96.99$ 28.6% 0.0% 124.72$ * Represents top step in range.** Public works and city administration costs are allocated as part of the citywide rate.Indirect Cost Rate 52Page 987 of 1284 PUBLIC SAFETY - FIRE LABOR RATESSource: 02/03/2022 Salary ScheduleRegularPaidHourlyTop of the StepAnnualBenefitTotal Productive Hourly Indirect Cost Rate BillingBiweekly Salary # of Pay Periods* SalaryRate CompensationHours Rate Citywide ** ProgramRateOperationsBattalion Chief5,980$ 26$155,480 91.64% $297,9692,532 $117.69 15.4% 10.9% $150.72Deputy Fire Chief6,405$ 26$166,530 91.64% $319,146 2,532 126.05 15.4% 10.9% 161.43Fire Captain4,560$ 26$118,560 91.64% $227,214 2,532 89.74 15.4% 10.9% 114.93Fire Engineer3,902$ 26$101,452 91.64% $194,427 2,532 76.79 15.4% 10.9% 98.34Fire Engineer/EMT4,370$ 26$113,620 91.64% $217,747 2,532 86.00 15.4% 10.9% 110.14Firefighter3,603$ 26$93,678 91.64% $179,5292,532 70.91 15.4% 10.9% 90.81Firefighter/EMT4,035$ 26 $104,910 91.64% $201,054 2,532 79.41 15.4% 10.9% 101.70Fire Marshal Chief Building Official5,290$ 26 $137,540 90.08% $261,4391,703 153.52 15.4% 10.9% 196.59Fire Inspector III3,783$ 26 $98,358 90.08% $186,961 1,703 109.78 15.4% 10.9% 140.59Hazardous Materials Coordinator4,525$ 26$117,650 90.08% $223,632 1,703 131.32 15.4% 10.9% 168.16SupportFire Chief7,361$ 26$191,386 90.24% $364,102 1,703 213.80 15.4% 0.0% 246.79Mechanic Helper2,052$ 26$53,352 52.35% $81,280 1,703 47.73 15.4% 0.0% 55.09Fire Vehicle Mechanic3,849$ 26$100,074 52.35% $152,4591,703 89.52 15.4% 0.0% 103.34Administrative Assistant III2,396$ 26 $62,296 58.26% $98,592 1,703 57.89 15.4% 0.0% 66.83Senior Administrative Analyst3,639$ 26$94,614 58.26% $149,7391,703 87.93 15.4% 0.0% 101.49* Represents top step in range.** Program indirect costs are not allocated to support positions.Page 988 of 1284 LEISURE, CULTURAL & SOCIAL SERVICES LABOR RATESSource: 02/03/2022 Salary ScheduleRegular PaidHourlyTop of the StepAnnual Benefit Total Productive HourlyBillingBiweekly Salary# of Pay Periods* SalaryRate Compensation Hours Rate Citywide ** Program RatePrograms Managed by Parks & RecreationRecreation ProgramsDirector of Parks & Recreation7,028$ 26 $182,728 58.26% $289,192 1,703 $169.86 34.7% 0.0% $228.83Recreation Manager 3,821$ 26 $99,346 58.26% $157,228 1,703 $92.35 34.7% 0.0% $124.41Youth Services Specialist2,161$ 26 $56,186 58.26% $88,922 1,703 $52.23 34.7% 0.0% $70.36Recreation Coordinator2,591$ 26 $67,366 58.26% $106,616 1,703 $62.62 34.7% 0.0% $84.36Recreation Supervisor3,302$ 26 $85,852 58.26% $135,872 1,703 $79.81 34.7% 0.0% $107.51Ranger Maintenance Worker II2,161$ 26 $56,186 58.26% $88,922 1,703 $52.23 34.7% 0.0% $70.36Administrative Analyst3,302$ 26 $85,852 58.26% $135,872 1,703 $79.81 34.7% 0.0% $107.51Administrative Assistant III2,396$ 26 $62,296 58.26% $98,592 1,703 $57.91 34.7% 0.0% $78.01Golf Maint Crew Coordinator2,591$ 26 $67,366 58.26% $106,616 1,703 $62.62 25.2% 0.0% $78.42Programs Managed by Public WorksParks & Landscape MaintenanceParks Maintenance Supervisor3,639$ 26 $94,614 58.26% $149,739 1,703 $87.95 25.5% 0.0% 110.42Parks Maintenance Specialist 2,524$ 26 $65,624 58.26% $103,859 1,703 $61.00 25.5% 0.0% 76.59Parks Crew Coordinator2,805$ 26 $72,930 58.26% $115,422 1,703 $67.80 25.5% 0.0% 85.11Maintenance Worker III-Parks2,276$ 26 $59,176 58.26% $93,654 1,703 $55.01 25.5% 0.0% 69.06Urban Forester2,805$ 26 $72,930 58.26% $115,422 1,703 $67.80 25.5% 0.0% 85.11Urban Forest Sup/Arborist3,639$ 26 $94,614 58.26% $149,739 1,703 $87.95 25.5% 0.0% 110.42* Represents top step in range.** Recreation and public works administration costs are allocated as part of the citywide rate.Indirect Cost Rate Page 989 of 1284 PUBLIC SAFETY - POLICE LABOR RATESSource: 02/03/2022 Salary ScheduleRegularPaidHourlyTop of the StepAnnual BenefitTotal Productive HourlyBillingBiweekly Salary # of Pay Periods* SalaryRate Compensation HoursRate Citywide ** ProgramRateOperationsPolice Officer ***4,571$ 26 $125,097 89.47% $237,017 1,816 $130.52 19.6% 27.4% $198.86Police Sergeant5,311$ 26 $138,086 89.47% $261,627 1,816 $144.07 19.6% 27.4% $219.50Police Lieutenant6,109$ 26 $158,834 89.47% $300,937 1,816 $165.71 19.6% 27.4% $252.48Police Field Services Technician***3,272$ 26 $89,547 89.23% $169,450 1,703 $99.50 19.6% 27.4% $151.60Evidence Technician4,478$ 26 $116,428 89.23% $220,317 1,703 $129.37 19.6% 27.4% $197.11Property and Evidence Technician3,101$ 26 $80,626 89.23% $152,569 1,703 $89.59 19.6% 27.4% $136.50Lead Propery and Evidence Technician3,403$ 26 $88,478 89.23% $167,427 1,703 $98.31 19.6% 27.4% $149.79Neighborhood Outreach Manager 3,821$ 26 $99,346 51.59% $150,595 1,703 $88.43 19.6% 27.4% $134.73SupportPolice Chief8,393$ 26 $218,218 89.47% $413,450 1,703 $242.78 19.6% 0.0% 290.36Police Captain7,028$ 26 $182,728 89.47% $346,208 1,703 $203.29 19.6% 0.0% 243.14Communications Manager4,557$ 26 $118,482 51.59% $179,602 1,703 $105.46 19.6% 0.0% 126.13Communications Supervisor3,933$ 26 $102,258 51.59% $155,009 1,703 $91.02 19.6% 0.0% 108.86Communications Technician3,420$ 26 $88,920 51.59% $134,791 1,703 $79.15 19.6% 0.0% 94.66Records Clerk II ***2,788$ 26 $74,394 51.59% $112,772 1,703 $66.22 19.6% 0.0% 79.20Lead Records Clerk3,101$ 26 $80,626 51.59% $122,218 1,703 $71.77 19.6% 0.0% 85.83Records Supervisor3,541$ 26 $92,066 51.59% $139,559 1,703 $81.95 19.6% 0.0% 98.01Senior Administrative Analyst 3,639$ 26 $94,614 51.59% $143,422 1,703 $84.22 19.6% 0.0% 100.72Data Analyst3,302$ 26 $85,852 51.59% $130,140 1,703 $76.42 19.6% 0.0% 91.40Administrative Analyst3,302$ 26 $85,852 51.59% $130,140 1,703 $76.42 19.6% 0.0% 91.40Administrative Assistant III2,396$ 26 $62,296 51.59% $94,432 1,703 $55.45 19.6% 0.0% 66.32Indirect Cost RatePage 990 of 1284 TRANSPORTATION LABOR RATESSource: 02/03/2022 Salary ScheduleRegularPaidHourlyTop of the StepAnnual BenefitTotal Productive HourlyIndirect Cost Rate BillingBiweekly Salar# of Pay Period* SalaryRateCompensationHours Rate Citywide ** Program RateTransportation Planning & EngineeringSupervising Civil Engineer4,645$ 26 120,770.00$ 58.26% 191,134.78$ 1,816 $105.25 26.9% 0.0% 133.57$ Transportion Manager4,645$ 26 120,770.00$ 58.26% 191,134.78$ 1,816 $105.25 26.9% 0.0% 133.57$ Permit Technician II2,161$ 26 56,186.00$ 58.26% 88,921.91$ 1,816 $48.97 26.9% 0.0% 62.14$ Planner Engineer III3,926$ 26 102,076.00$ 58.26% 161,549.01$ 1,816 $88.96 26.9% 0.0% 112.89$ Streets, Creek & Flood ProtectionStreets Maintenance Supervisor3,639$ 26 94,614.00$ 58.26% 149,739.39$ 1,816 $82.46 41.9% 0.0% 117.00$ Equipment Operator2,335$ 26 60,710.00$ 58.26% 96,081.74$ 1,816 $52.91 41.9% 0.0% 75.08$ Streets Crew Coordinator2,805$ 26 72,930.00$ 58.26% 115,421.54$ 1,816 $63.56 41.9% 0.0% 90.19$ Street Maintenance Operator2,524$ 26 65,624.00$ 58.26% 103,858.81$ 1,816 $57.19 41.9% 0.0% 81.15$ Signal & Streetlight Technician2,874$ 26 74,724.00$ 58.26% 118,260.78$ 1,816 $65.12 41.9% 0.0% 92.41$ ParkingParking Program Manager4,213$ 26 109,538.00$ 58.26% 173,358.62$ 1,816 $95.46 40.9% 0.0% 134.53$ Parking Enforcement Officer II2,396$ 26 62,296.00$ 58.26% 98,591.80$ 1,816 $54.29 40.9% 0.0% 76.51$ Parking Services Supervisor3,302$ 26 85,852.00$ 58.26% 135,872.34$ 1,816 $74.82 40.9% 0.0% 105.44$ Parking Coordinator2,591$ 26 67,366.00$ 58.26% 106,615.76$ 1,816 $58.71 40.9% 0.0% 82.73$ Administrative Assistant III2,396$ 26 62,296.00$ 58.26% 98,591.80$ 1,816 $54.29 40.9% 0.0% 76.51$ Supervising Administrative Assistant2,591$ 26 67,366.00$ 58.26% 106,615.76$ 1,816 $58.71 40.9% 0.0% 82.73$ Parking Meter Repair Worker2,276$ 26 59,176.00$ 58.26% 93,653.98$ 1,816 $51.57 40.9% 0.0% 72.68$ TransitTransit Assistant2,396$ 26 62,296.00$ 58.26% 98,591.80$ 1,816 $54.29 52.8% 0.0% 82.98$ Transit Coordinator2,591$ 26 67,366.00$ 58.26% 106,615.76$ 1,816 $58.71 52.8% 0.0% 89.73$ Transit Manager4,213$ 26 109,538.00$ 58.26% 173,358.62$ 1,816 $95.46 52.8% 0.0% 145.90$ * Represents top step in range.** Public works administration costs are allocated as part of the citywide ratePage 991 of 1284 PUBLIC UTILITIES LABOR RATESSource: 02/03/2022 Salary ScheduleRegular PaidHourlyTop of the StepAnnual Benefit Total Productive HourlyBillingBiweekly Salary# of Pay Periods*SalaryRateCompensationHours RateCitywide** Program RateOperations SupportDirector of Utilities7,028$ 26$182,728 58.26%$289,192 1,703$169.86 23.2%0.0%$209.32Deputy Director of Utilities Engineering and Planning5,660$ 26$147,160 58.26%$232,901 1,703$136.80 23.2%0.0%$168.58Dep Dir-Utilities/Water5,660$ 26$147,160 58.26%$232,901 1,703$136.80 23.2%0.0%$168.58Dep Dir-Utilities/Wastewater5,660$ 26$147,160 58.26%$232,901 1,703$136.80 23.2%0.0%$168.58Business Manager4,213$ 26$109,538 58.26%$173,359 1,703$101.83 23.2%0.0%$125.48Utilities Engineer4,213$ 26$109,538 58.26%$173,359 1,703$101.83 23.2%0.0%$125.48Utilities Projects Manager4,213$ 26$109,538 58.26%$173,359 1,703$101.83 23.2%0.0%$125.48Supervising Administrative Assistant2,591$ 26$67,366 58.26%$106,616 1,703$62.62 23.2%0.0%$77.17Utility Billing Assistant2,161$ 26$56,186 58.26%$88,922 1,703$52.23 23.2%0.0%$64.36Supervising Utility Billing Assistant2,591$ 26$67,366 58.26%$106,616 1,703$62.62 23.2%0.0%$77.17Solid Waste and Recycling Coordinator3,448$ 26$89,648 58.26%$141,880 1,703$83.34 23.2%0.0%$102.70Safety and Technical Training Engineer3,821$ 26$99,346 58.26%$157,228 1,703$92.35 23.2%0.0%$113.81Engineer II3,926$ 26$102,076 58.26%$161,549 1,703$94.89 23.2%0.0%$116.93Engineering Inspector III3,631$ 26$94,406 58.26%$149,410 1,703$87.76 23.2%0.0%$108.15Control Systems Administrator3,631$ 26$94,406 58.26%$149,410 1,703$87.76 23.2%0.0%$108.15Administrative Analyst3,302$ 26$85,852 58.26%$135,872 1,703$79.81 23.2%0.0%$98.35Administrative Assistant III2,396$ 26$62,296 58.26%$98,592 1,703$57.91 23.2%0.0%$71.36Water ServicesWater Distribution Supervisor4,013$ 26$104,338 58.26%$165,129 1,703$96.99 23.2%0.0%119.52Water Distribution Chief Operator3,448$ 26$89,648 58.26%$141,880 1,703$83.34 23.2%0.0%102.70Water Distribution System Operator3,151$ 26$81,926 58.26%$129,659 1,703$76.16 23.2%0.0%93.85Water Resources Program Manager4,013$ 26$104,338 58.26%$165,129 1,703$96.99 23.2%0.0%119.52Water Resources Technician2,874$ 26$74,724 58.26%$118,261 1,703$69.46 23.2%0.0%85.60Water Treatment Chief Maint Tech3,678$ 26$95,628 58.26%$151,344 1,703$88.90 23.2%0.0%109.55Underground Utilities Locator2,396$ 26$62,296 58.26%$98,592 1,703$57.91 23.2%0.0%71.36Water Treatment Plant Supervisor4,424$ 26$115,024 58.26%$182,041 1,703$106.93 23.2%0.0%131.77Water Treatment Plant Operator3,594$ 26$93,444 58.26%$147,888 1,703$86.87 23.2%0.0%107.05Water Treatment Plant Chief Operator3,875$ 26$100,750 58.26%$159,450 1,703$93.66 23.2%0.0%115.41Whale Rock Reservoir Supervisor4,013$ 26$104,338 58.26%$165,129 1,703$96.99 23.2%0.0%119.52Water Supply Operator3,151$ 26$81,926 58.26%$129,659 1,703$76.16 23.2%0.0%93.85Wastewater ServicesWastewater Collection Supervisor4,013$ 26$104,338 58.26%$165,129 1,703$96.99 23.2%0.0%119.52Wastewater Collection Systems Operator3,151$ 26$81,926 58.26%$129,659 1,703$76.16 23.2%0.0%93.85Water Res Recovery Facility Supervisor4,424$ 26$115,024 58.26%$182,041 1,703$106.93 23.2%0.0%131.77Water Res Recovery Chief Maint Tech3,678$ 26$95,628 58.26%$151,344 1,703$88.90 23.2%0.0%109.55Water Res Recovery Maint Technician3,594$ 26$93,444 58.26%$147,888 1,703$86.87 23.2%0.0%107.05Water Res Recovery Facility Operator3,594$ 26$93,444 58.26%$147,888 1,703$86.87 23.2%0.0%107.05Water Res Recovery Chief Operator3,875$ 26$100,750 58.26%$159,450 1,703$93.66 23.2%0.0%115.41Laboratory Analyst3,594$ 26$93,444 58.26%$147,888 1,703$86.87 23.2%0.0%107.05Laboratory Manager4,213$ 26$109,538 58.26%$173,359 1,703$101.83 23.2%0.0%125.48Environ Compliance Inspector3,028$ 26$78,728 58.26%$124,598 1,703$73.19 23.2%0.0%90.19Environ. Programs Manager4,013$ 26$104,338 58.26%$165,129 1,703$96.99 23.2%0.0%119.52* Represents top step in range.** Program indirect costs are not allocated to support positions.Indirect Cost Rate Page 992 of 1284 2022-23 Cost Allocation PlanExhibit ACost of ServicesPage 993 of 1284 Appendix A ‐ Cost of Services Enterprise Cost of Services Allocation Summary‐2020‐21 using 2018‐19 Actual AmountsAllocation TypeWater EnterpriseSewer EnterpriseParking EnterpriseTotal Enterprise AllocationPublic Safety 239,335$ 216,195$ 455,530$ Right‐of‐Way Maintenance 597,564$ 449,746$ 1,047,309$ Direct Credit for Private Sec. ‐$ (2,837)$ ‐$ (2,837)$ Total 836,899$ 663,104$ ‐$ 1,500,003$ Enterprise Cost of Services Allocation Summary‐2021‐22 using 2019‐20 Actual AmountsAllocation TypeWater EnterpriseSewer EnterpriseParking EnterpriseTotal Enterprise AllocationPublic Safety 230,214$ 223,767$ 453,981$ Right‐of‐Way Maintenance 564,555$ 431,545$ ‐$ 996,099$ Total 794,769$ 655,311$ ‐$ 1,450,080$ Enterprise Cost of Services Allocation Summary‐2022‐23 using 2020‐21 Actual AmountsAllocation TypeWater EnterpriseSewer EnterpriseParking EnterpriseTotal Enterprise AllocationPublic Safety 267,776$ 319,332$ 587,108$ Right‐of‐Way Maintenance 508,802$ 757,056$ 155,413.28$ 1,421,271$ Total 776,578$ 1,076,388$ 155,413.28$ 2,008,379$ Page 994 of 1284