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Item 6e - 2023-24 Central Services Cost Allocation Plan
Item 6e Department: Finance Cost Center: 2001 For Agenda of: 5/16/2023 Placement: Consent Estimated Time: N/A FROM: Emily Jackson, Finance Director SUBJECT: 2023-24 Central Services Cost Allocation Plan RECOMMENDATION Adopt the 2023-24 Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates. POLICY CONTEXT The annual cost allocation plan informs the City of the true cost of delivering 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. DISCUSSION Background 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 consi deration is based on audited financials for FY 2021-22 and will be applied in FY 2023-24. Two Cost Allocation Plan 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 Page 151 of 1165 Item 6e 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. 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 and Whale Rock fund, the CAP establishes the cost for services and reimbursement from the enterprise funds. The table below shows the cost as applicable for the Water, Sewer, Parking, Transit, and Whale Rock funds. Table 1 below summarizes the calculated amounts to be reimbursed to the General Fund from the City’s four enterprise funds and the Whale Rock fund in FY 2023 -24 compared to FY 2022-23 Table 1 ID Fund 2022-23 Allocation* 2023-24 Allocation** Change Reimbursement Transfer (Full Cost Allocation Plan) 1 Water Enterprise $ 1,535,075 $ 1,751,033 $ 215,958 2 Sewer Enterprise $ 1,497,395 $ 1,911,466 $ 414,071 3 Parking Enterprise $ 872,976 $ 1,019,047 $ 146,071 4 Whale Rock $ 190,488 $ 274,375 $ 83,887 5 Transit Enterprise $ 365,544 $ 463,493 $ 97,949 6 Total $ 4,461,478 $ 5,419,414 $ 957,936 * Fiscal Year 2022-23 allocations are based on 2020-21 actuals ** Fiscal Year 2023-24 allocations are based on 2021-22 actuals The methodology used to calculate and allocate share of costs through the Cost Allocation Plan is consistent with that used in prior years. Costs are allocated on a basis that is directly related to the level of services being provided by the General Fund; examples of the various methodologies for calculating costs include, but are not limited to: Use of and cleaning of buildings is calculated based upon the total square footage of a building occupied by a department. Accounts payable support provided by the Finance Department is based upon the number of accounts payable transactions. Council agenda support provided by the City Clerk is based upon a count of Council agenda items submitted by a department/fund. Server support provided by Information Technology is based upon the number of physical and virtual servers or appliances within a department or fund. Support provided by Risk Management is based upon the number of full-time equivalent (FTE) employees within a department/fund. Page 152 of 1165 Item 6e The allocations based on share of cost for each enterprise fund and the Whale Rock fund are increasing overall due to the increased cost of doing business. 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 updated rates are included 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, and 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. As part of the fee analysis that was prepared, enterprise facilities that are not within the City limits (Water Treatment Plant) were excluded from consideration of public safety costs, as provision of police and fire protection for those facilities is provided by the County Sheriff and CalFIRE. For FY 2023-24, the total transfer to the General Fund will amount to $2,008,400. Table 2 ID 2022-23* 2023-24** Change Water Enterprise 1 Public Safety $ 267,776 $ 202,186 $ (65,590) 2 Right-of-Way Maintenance $ 508,802 $ 872,924 $ 364,122 3 Total $ 776,578 $ 1,075,111 $ 298,533 Sewer Enterprise 4 Public Safety $ 319,332 $ 516,287 $ 196,955 5 Right-of-Way Maintenance $ 757,056 $ 676,402 $ (80,654) 6 Total $ 1,076,388 $ 1,192,689 $ 116,301 Parking Enterprise 7 Public Safety $ 0 $ 0 $ 0 8 Right-of-Way Maintenance $ 155,413 $133,000 $ (22,413) 9 Total $ 155,413 $133,000 $ (22,413) 10 11 All Funds Public Safety $ 587,108 $718,473 $ 131,365 12 All Funds Right-of Way Maintenance $ 1,421,271 $1,682,327 $ 261,055 13 Total All Funds $ 2,008,379 $2,400,800 $ 392,421 * Fiscal Year 2022-23 allocations are based on 2020-21 actuals ** Fiscal Year 2023-24 allocations are based on 2021-22 actuals Previous Council or Advisory Body Action The City Council annually adopts the Central Services Cost Allocation Plan including the Cost of Services Allocation and Labor Rates Page 153 of 1165 Item 6e Public Engagement The City’s Cost Allocation Plan and Cost of Services analysis is updated annually based on the City's audited financials and adopted at a public meeting of the City Council. CONCURRENCE 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: 2023-24 Funding Identified: Yes/No Funding Sources Total Budget Available Current Funding Request Remaining Balance Annual Ongoing Cost General Fund $ N/A $ $ $ State Federal Fees Other: Total $ N/A $ $ $ There are no fiscal impacts directly associated with the adoption of this item. Adoption of the FY 2023-24 Cost Allocation Plan, Cost of Services Allocation , and Labor Rates supports the development of the FY 2023-24 budget by identifying the true cost of providing services within the City’s Enterprise Funds. The FY 2023-24 Central Services Full Cost Allocation Plan results in a total cost recovery of $7,820,21 4 to the General Fund, including the Cost of Services reimbursement as outlined in Attachment D. This amount has been incorporated into the long-term forecast for the General Fund and the applicable transfers will be included in the recommended budget for FY 2023 -24 in the 2023-25 Financial Plan. ALTERNATIVES Do not approve the 2023-24 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 and the Whale Rock Fund. Page 154 of 1165 Item 6e ATTACHMENTS A – Central Services Cost Allocation Plan FY 2021-22 B – 2CFR 200 Cost Allocation Plan FY 2021-22 C – Labor Rates FY 2023-24 D – Cost of Services FY 2023-24 Page 155 of 1165 Page 156 of 1165 CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2022 Prepared April 17, 2023 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Page 157 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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, 2022. Statistics used to allocate costs were taken from FY2022 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 158 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 159 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 160 of 1165 Page 161 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0012022SchedulePageSummary 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 36Office of DEINarrative3.01Costs to be Allocated3.02 38Costs by Function3.03 39Detail Allocation - Office of DEI3.04 40Allocation Summary3.05 42City AdministrationNarrative4.01Costs to be Allocated4.02 45Costs by Function4.03 46Detail Allocation - Citywide Administration 4.04 47Detail Allocation - Other GF Exp4.05 49Detail Allocation - Netwok Services & Info Services 4.06 51Detail Allocation - Economic Development 4.07 52Detail Allocation - Natural Resource Planning 4.08 53Allocation Summary4.09 54Community Services GroupNarrative5.01Page 162 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0022022SchedulePageCosts to be Allocated5.02 57Costs by Function5.03 58Detail Allocation - Project Supervision5.04 59Allocation Summary5.05 60City AttorneyNarrative6.01Costs to be Allocated6.02 62Costs by Function6.03 63Detail Allocation - City Attorney6.04 64Detail Allocation - Other GF Exp6.05 66Allocation Summary6.06 68City ClerkNarrative7.01Costs to be Allocated7.02 71Costs by Function7.03 72Detail Allocation - City Clerk Services7.04 73Detail Allocation - Public Counter/Main City Phone 7.05 74Allocation Summary7.06 76Finance Narrative8.01Costs to be Allocated8.02 79Costs by Function8.03 80Detail Allocation - Accounts Payable8.04 82Detail Allocation - Payroll8.05 85Detail Allocation - Purchasing8.06 87Detail Allocation - General Finance8.07 89Detail Allocation - Utility Billing8.08 91Detail Allocation - Cashier8.09 92Detail Allocation - Budget8.10 93Allocation Summary8.11 95Network ServicesNarrative9.01Costs to be Allocated9.02 99Costs by Function9.03 100Detail Allocation - Network Services & Desktop Support 9.04 102Detail Allocation - Enterprise Apps9.05 104Detail Allocation - MDC Support9.06 106Detail Allocation - Tablet Support9.07 107Detail Allocation - Server Support9.08 109Detail Allocation - Network Support9.09 111Detail Allocation - Radios9.10 113Page 163 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0032022SchedulePageDetail Allocation - Telemetry9.11 114Detail Allocation - Cellular Data Services 9.12 115Detail Allocation - Telephones9.13 117Detail Allocation - Cuesta9.14 119Detail Allocation - South Hills9.15 120Detail Allocation - Tassajara9.16 121Detail Allocation - Direct Dept Exp9.17 122Allocation Summary9.18 123Information ServicesNarrative10.01Costs to be Allocated10.02 128Costs by Function10.03 129Detail Allocation - Information Services10.04 130Detail Allocation - Enterprise Apps10.05 131Allocation Summary10.06 133Finance Support ServicesNarrative11.01Costs to be Allocated11.02 136Costs by Function11.03 137Detail Allocation - General Support Services 11.04 138Allocation Summary11.05 140Human ResourcesNarrative12.01Costs to be Allocated12.02 143Costs by Function12.03 144Detail Allocation - Human Resources12.04 145Detail Allocation - Other Direct Exp12.05 147Detail Allocation - Tiution Reimbursement 12.06 148Allocation Summary12.07 149Wellness ProgramNarrative13.01Costs to be Allocated13.02 152Costs by Function13.03 153Detail Allocation - Wellness Program13.04 154Allocation Summary13.05 156Public Works AdministrationNarrative14.01Costs to be Allocated14.02 159Costs by Function14.03 160Page 164 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0042022SchedulePageDetail Allocation - Deputy Director/City Engineer 14.04 161Detail Allocation - Director14.05 162Detail Allocation - Enterprise Funds14.06 163Allocation Summary14.07 164Facilities MaintenanceNarrative15.01Costs to be Allocated15.02 166Costs by Function15.03 167Detail Allocation - Utilities/Janitorial - City Hall 15.04 169Detail Allocation - Utilities - 919 Palm Street 15.05 170Detail Allocation - Janitorial - 919 Palm Street 15.06 171Detail Allocation - Utilities - Corp Yard15.07 172Detail Allocation - Janitorial - Corp Yard 15.08 173Detail Allocation - Utilities - Other15.09 174Detail Allocation - Janitorial - Other15.10 175Detail Allocation - Parking Facility Maintenance 15.11 176Detail Allocation - Utility Fund Facilities Maintenance 15.12 177Detail Allocation - Transit Facilities Maintenance 15.13 178Detail Allocation - Building Maintenance 15.14 179Detail Allocation - Other Direct 15.15 181Detail Allocation - GF Direct 15.16 182Allocation Summary15.17 184FleetNarrative16.01Costs to be Allocated16.02 189Costs by Function16.03 190Detail Allocation - Fleet16.04 191Allocation Summary16.05 192CIP Project EngineeringNarrative17.01Costs to be Allocated17.02 194Costs by Function17.03 195Detail Allocation - Project Engineering17.04 196Allocation Summary17.05 197Transportation/Plan EngineeringNarrative18.01Costs to be Allocated18.02 199Costs by Function18.03 200Detail Allocation - Parking18.04 201Detail Allocation - Transit18.05 202Detail Allocation - Development Review 18.06 203Page 165 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTable of ContentsSchedule TOC.0052022SchedulePageDetail Allocation - Long Range Plan18.07 204Allocation Summary18.08 205Insurance ISF FundNarrative19.01Costs to be Allocated19.02 207Costs by Function19.03 208Detail Allocation - Risk Management19.04 209Detail Allocation - Workers Comp Premiums 19.05 211Detail Allocation - Liability Claims19.06 213Detail Allocation - General Fund Liab Claims 19.07 214Allocation Summary19.08 216Natural Resources Protection (Utility Services)Narrative20.01Costs to be Allocated20.02 219Costs by Function20.03 220Detail Allocation - Program Support20.04 221Allocation Summary20.05 222Eng Dev Review (Utility Services)Narrative21.01Costs to be Allocated21.02 224Costs by Function21.03 225Detail Allocation - Utility Services21.04 226Allocation Summary21.05 227Page 166 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012022Central Service DepartmentsCultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionFin NonDepartComm Dev AdminCommissions & CommPlanningBuilding Charge $321 $292 $625 $15,463 $6,168 City Council$54,755 Office of DEI $401 $1,202 $702 $100 $2,005 $4,010 City Administration $5,018 $93,965 $94,207 $6,276 $4,353 $13,633 $204 $27,594 Community Services Group$122,470 City Attorney $4,672 $12,385 $14,302 $5,842 $4,053 $12,693 $190 $25,690 City Clerk $230 $690 $402 $58 $69,597 $2,300 Finance $8,369 $21,848 $21,995 $1,451 $11,078 $6,729 $20,662 $234 $38,964 Network Services $6,259 $21,417 $8,782 $990 $44,512 $1,355 $73,257 Information Services $1,771 $5,312 $3,099 $442 $363,758 $17,705 Finance Support Services $340 $900 $1,040 $425 $295 $924 $14 $1,868 Human Resources $5,168 $15,502 $9,042 $1,292 $27,620 $51,672 Wellness Program $273 $819 $477 $68 $1,364 $2,728 Public Works AdministrationFacilities Maintenance $2,692 $2,446 $5,234 $32,053 $11,363 Fleet$5,926 $7,905 CIP Project EngineeringTransportation/Plan Engineering$274,205 Insurance ISF Fund $276 $10,551 $30,305 $17,186 $2,798 $239 $49,851 $11 $99,720 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$21,688 $156,489 $218,576 $41,141 $29,369 $15,669 $831,360 $2,008 $645,149 Proposed Costs$21,688 $156,489 $218,576 $41,141 $29,369 $15,669 $831,360 $2,008 $645,149 Page 167 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022022Central Service DepartmentsEngineeringBuilding & SafetyHuman RelationsHousing Pol/HomelessPark MaintSwim Center MaintUrban Forest SvcStreet MaintTraffic Signals/LightsBuilding Charge $3,522 $9,793 $3,832 $590 $4,422 City CouncilOffice of DEI $2,005 $6,215 $1,604 $4,811 $401 $1,202 $4,010 $802 City Administration $11,346 $48,853 $952 $15,358 $53,644 $9,079 $5,050 $26,673 $9,030 Community Services GroupCity Attorney $10,565 $45,484 $887 $14,299 $49,944 $8,453 $4,703 $24,834 $8,407 City Clerk $1,151 $3,566 $921 $2,761 $230 $690 $2,300 $460 Finance $15,318 $76,998 $1,685 $24,389 $89,902 $15,911 $9,076 $44,102 $15,001 Network Services $35,522 $103,001 $16,191 $85,297 $11,945 $21,112 $63,105 $30,918 Information Services $8,852 $27,442 $7,081 $21,245 $1,771 $5,312 $17,705 $3,541 Finance Support Services $768 $3,308 $65 $1,040 $3,632 $614 $342 $1,806 $611 Human Resources $25,837 $80,092 $20,669 $62,007 $5,168 $15,502 $51,672 $10,334 Wellness Program $1,364 $4,228 $1,091 $3,273 $273 $819 $2,728 $545 Public Works Administration$177,436 $123,539 $131,431 $169,776 $83,191 Facilities Maintenance $7,299 $22,024 $36,325 $5,825 $61,604 $5,293 Fleet $19,755 $185,695 $3,951 $49,387 $349,660 $31,607 CIP Project EngineeringTransportation/Plan Engineering $153,240 Insurance ISF Fund $49,725 $154,899 $53 $40,124 $120,792 $10,319 $29,739 $99,670 $20,137 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$326,514 $605,658 $3,642 $142,767 $900,596 $191,654 $280,780 $924,067 $219,877 Proposed Costs$326,514 $605,658 $3,642 $142,767 $900,596 $191,654 $280,780 $924,067 $219,877 Page 168 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032022Central Service DepartmentsStormwater/Flood ControlWtr Admin/EngSolid Waste RecRec AdminRec FacilitiesYouth ServicesCommunity ServicesRanger ProgramAquaticsBuilding ChargeCity Council$7,605 Office of DEI $2,946 $441 $1,604 $401 $3,207 $802 $3,207 $401 City Administration $16,849 $2,806 $13,181 $4,527 $18,556 $7,804 $12,130 $8,577 Community Services Group $50,483 $122,470 City Attorney $15,688 $2,612 $12,271 $4,213 $17,274 $7,266 $11,295 $7,985 City Clerk $1,691 $253 $10,428 $230 $1,841 $460 $1,841 $230 Finance $26,208 $17 $4,083 $18,514 $5,811 $28,984 $12,776 $21,052 $10,986 Network Services $38,062 $5,007 $21,240 $23,306 $45,733 $22,989 $35,623 $20,040 Information Services $34,801 $1,947 $41,289 $1,771 $14,164 $3,541 $14,164 $1,771 Finance Support Services $1,140 $190 $892 $306 $1,256 $528 $821 $581 Human Resources $37,980 $5,684 $20,669 $5,168 $41,338 $10,334 $41,338 $5,168 Wellness Program $2,005 $300 $1,091 $273 $2,182 $545 $2,182 $273 Public Works Administration $135,438 Facilities Maintenance$159,218 $362,052 $5,699 $5,699 $5,699 Fleet $35,559 $7,902 $71,117 $1,976 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $73,105 $10,957 $40,005 $10,069 $79,582 $20,069 $79,230 $10,292 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$421,472 $17 $84,763 $478,379 $418,127 $259,816 $92,813 $299,699 $68,280 Proposed Costs$421,472 $17 $84,763 $478,379 $418,127 $259,816 $92,813 $299,699 $68,280 Page 169 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042022Central Service DepartmentsGolf CourseJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsTraffic SafetyFire AdminBuilding ChargeCity Council$9,126 $13,689 Office of DEI $1,604 $2,607 $18,042 $6,014 $8,219 $401 $1,202 $1,604 City Administration $12,561 $15 $28,398 $190,502 $54,679 $50,063 $4,295 $13,043 $19,050 Community Services GroupCity Attorney $11,693 $15 $26,439 $177,360 $50,906 $46,609 $3,999 $12,145 $17,735 City Clerk $921 $12,902 $10,354 $3,451 $4,716 $230 $690 $18,033 Finance $21,458 $60 $50,905 $220,541 $65,036 $67,074 $5,674 $15,588 $26,819 Network Services $23,748 $101,659 $406,891 $106,883 $147,977 $17,978 $30,438 $81,905 Information Services $7,081 $121,869 $79,671 $26,557 $36,295 $1,771 $5,312 $50,452 Finance Support Services $851 $1 $1,923 $12,898 $3,702 $3,390 $291 $883 $1,289 Human Resources $20,669 $51,833 $232,526 $77,509 $105,929 $5,168 $15,502 $37,377 Wellness Program $1,091 $1,773 $12,274 $4,092 $5,592 $273 $819 $1,091 Public Works AdministrationFacilities Maintenance $31,246 $25,076 $25,076 $50,153 $25,076 $25,076 $66,671 Fleet $65,191 $49,387 $229,155 $96,798 $15,804 $57,289 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $39,971 $1 $65,393 $452,379 $150,308 $204,067 $10,056 $30,178 $40,328 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$206,839 $92 $555,460 $2,067,669 $671,011 $745,888 $75,212 $208,165 $376,043 Proposed Costs$206,839 $92 $555,460 $2,067,669 $671,011 $745,888 $75,212 $208,165 $376,043 Page 170 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052022Central Service DepartmentsEmergency ResponseHazard PreventionTraining ServicesRecruit AcademyFire ApparatusFire Station Fac SupMoble Crisis UnitDisaster AssistFD201 Local Sales TaxBuilding ChargeCity CouncilOffice of DEI $18,042 $2,205 $401 $802 City Administration $210,249 $14,587 $2,173 $1,429 $7,593 $615 $653 $1,474 Community Services GroupCity Attorney $195,745 $13,580 $2,023 $1,330 $7,069 $572 $604 $1,373 City Clerk $10,354 $1,265 $230 $460 Finance $239,515 $20,135 $5,082 $2,891 $14,222 $2,991 $953 $3,147 $2,458 Network Services $354,904 $50,750 $4,222 $9,419 $59 Information Services $79,671 $9,738 $1,771 $3,541 Finance Support Services $14,235 $987 $147 $96 $514 $42 $44 $99 Human Resources $232,526 $28,420 $5,168 $10,334 Wellness Program $12,274 $1,500 $273 $545 Public Works AdministrationFacilities Maintenance $29,039 $22,781 $22,781 $22,781 $22,781 FleetCIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $453,463 $54,814 $9,940 $80 $20,058 $33 $35 $81 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$1,850,017 $220,762 $54,211 $5,826 $74,557 $27,034 $2,348 $28,955 $2,458 Proposed Costs$1,850,017 $220,762 $54,211 $5,826 $74,557 $27,034 $2,348 $28,955 $2,458 Page 171 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062022Central Service DepartmentsFD202 Downtown BidFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD212 SL Ranch CFDFD401 Cap OutlayFD402 Fleet ReplaceFD403 IT ReplaceFD404 Major Fac RepBuilding Charge$238 City CouncilOffice of DEICity Administration $3,170 $2,328 $22,896 $60 Community Services GroupCity Attorney $2,939 $2,159 $21,231 $57 City ClerkFinance $5,668 $3,361 $39,288 $115 $4,148 $211 $397 $262 Network ServicesInformation ServicesFinance Support Services $227 $167 $1,640 $4 Human ResourcesWellness ProgramPublic Works AdministrationFacilities Maintenance$1,976 FleetCIP Project Engineering$164,145 $62,916 Transportation/Plan EngineeringInsurance ISF FundNatural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$12,004 $8,015 $87,269 $236 $168,293 $211 $397 $63,178 Proposed Costs$12,004 $8,015 $87,269 $236 $168,293 $211 $397 $63,178 Page 172 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072022Central Service DepartmentsFD406 PS Equip ReplaceFD505 Affordable HousingFD507 Trans ImpactFD601 WaterFD602 SewerFD611 ParkingFD621 TransitFD701 Genl AgencyFD705 Whale RockBuilding Charge$2,211 $2,211 $515 City Council$9,126 $9,126 $10,646 $9,127 Office of DEI$12,786 $13,446 $5,701 $1,395 $1,644 City Administration $1,449 $105,217 $112,049 $41,568 $15,488 $5,950 $14,339 Community Services Group$63,604 $63,604 $69,709 $60,142 $13,031 City Attorney $1,344 $97,566 $103,900 $38,545 $14,362 $5,517 $13,296 City Clerk$18,744 $19,121 $16,580 $12,209 $943 Finance $2,553 $17 $853 $218,410 $239,003 $88,391 $29,984 $10,538 $23,365 Network Services$269,842 $239,348 $120,094 $72,979 $65,591 Information Services$96,369 $94,805 $46,352 $9,215 $46,964 Finance Support Services $103 $7,538 $8,027 $2,978 $1,110 $427 $1,027 Human Resources$165,138 $176,865 $73,478 $17,982 $21,185 Wellness Program$8,698 $9,143 $3,879 $949 $1,118 Public Works Administration$22,682 $22,682 $105,367 $80,515 Facilities Maintenance$60,662 $60,661 $61,405 $3,758 Fleet$140,259 $258,788 $21,731 $31,607 CIP Project Engineering $194,374 $137,081 $162,388 $125,482 $63,268 Transportation/Plan Engineering$47,493 $36,319 Insurance ISF Fund$334,753 $334,147 $139,648 $34,176 $40,265 Natural Resources Protection (Utility Services) $502 $2,307 Eng Dev Review (Utility Services)($20,155) ($20,155)Subtotal$5,449 $17 $195,227 $1,751,033 $1,911,466 $1,019,047 $463,493 $22,432 $274,375 Proposed Costs$5,449 $17 $195,227 $1,751,033 $1,911,466 $1,019,047 $463,493 $22,432 $274,375 Page 173 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082022Central Service DepartmentsFD711 Hazardous MatFD712 City/SLO PEG FD713 SLCUSD PEGF715 Boysen Rnch Cons EsmtAll OtherSubtotalDirect BilledUnallocatedTotalBuilding Charge$50,203 $50,203 City Council$123,200 $123,200 Office of DEI$138,594 $138,594 City Administration $697 $938 $4,387 $168 $1,451,748 $1,451,748 Community Services Group$565,513 $565,513 City Attorney $646 $870 $4,065 $155 $1,201,856 $1,201,856 City Clerk$233,533 $178,636 $412,169 Finance $1,596 $1,669 $7,718 $335 $96,545 $2,091,119 $284,037 $2,375,156 Network Services $1,355 $223,198 $3,064,903 $9,961 $3,074,864 Information Services$19,140 $1,335,058 $1,335,058 Finance Support Services $50 $67 $318 $12 $88,793 $88,793 Human Resources$1,781 $1,828,646 $1,828,646 Wellness Program$94,285 $94,285 Public Works Administration$1,052,057 $1,052,057 Facilities Maintenance$48,499 $1,336,023 $1,336,023 Fleet$43,460 $1,779,909 $1,779,909 CIP Project Engineering$32,339 $941,993 $2,572,904 $3,514,897 Transportation/Plan Engineering$511,257 $885,619 $1,396,876 Insurance ISF Fund$3,473,878 $3,473,878 Natural Resources Protection (Utility Services)$2,809 ($2,809) $1,017,359 $1,017,359 Eng Dev Review (Utility Services)($40,310) $40,310 Subtotal$4,344 $3,544 $16,488 $670 $464,962 $21,325,067 $47,462 $4,938,555 $26,311,084 Proposed Costs$4,344 $3,544 $16,488 $670 $464,962 $21,325,067 $47,462 $4,938,555 $26,311,084 Page 174 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 9Schedule C.0012022DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$132,123 City Council$245,853 Office of DEI$149,224 City Administration$1,417,084 Community Services Group$660,112 City Attorney$1,374,705 ($62,431)City Clerk$601,382 Finance $2,386,753 ($43,303)Network Services$3,239,709 Information Services$1,342,915 Finance Support Services$106,558 Human Resources$1,924,607 Wellness Program$10,134 Public Works Administration$1,069,343 Facilities Maintenance$1,359,287 Fleet$1,395,775 CIP Project Engineering$2,664,647 Transportation/Plan Engineering$1,123,041 ($54,865)Insurance ISF Fund$4,251,072 Natural Resources Protection (Utility Services) $1,017,359 Eng Dev Review (Utility Services)Cultural Activities$21,688 Economic Development$156,489 Natural Resource Protection$218,576 Tourism and Bid Promotion$41,141 Community Promotion$29,369 Finance Non Departmental$15,669 Community Development Admin$831,360 Commissions & Committees$2,008 Planning$645,149 Engineering$326,514 Building and Safety$605,658 Human Relations$3,642 Housing Policy/Homelessness$142,767 Parks Maintenance$900,596 Swim Center Maintenance$191,654 Urban Forest Services$280,780 Streets Maintenance$924,067 Traffic Signals & Lighting$219,877 Stormwater and Flood Control$421,472 Water Administration/Engineering$17 Solid Waste Recycling$84,763 Page 175 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0022022DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreation Administration$478,379 Recreation Facilities$418,127 Youth Services$259,816 Community Services$92,813 Ranger Program$299,699 Aquatics$68,280 Golf Course $206,839 Jack House$92 Police Administration$555,460 Patrol$2,067,669 Investigations$671,011 Police Support Services$745,888 Neighborhood Services$75,212 Traffic Safety$208,165 Fire Administration$376,043 Emergency Response$1,850,017 Hazard Prevention$220,762 Training Services$54,211 Recruit Academy$5,826 Fire Apparatus Service$74,557 Fire Station$27,034 Mobile Crisis Unit$2,348 Disaster Assistance$28,955 FD201 Local Sales Tax Fund$2,458 FD202 Downtown Bid Fund$12,004 FD205 CDBG FundFD206 Law Enforcement Grant Fund$8,015 FD208 Tourism Bid Fund$87,269 FD212 San Luis Ranch CFD$236 FD401 Capital Outlay Engineering$168,293 FD402 Fleet Replace$211 FD403 Info Tech Replacement Fund$397 FD404 Major Facility Replacement Fund$63,178 FD406 Public Safety Equip Replacement Fund$5,449 FD505 Affordable Housing Fund$17 FD507 Transportation Impact Fee Fund$195,227 FD601 Water Fund$1,751,033 FD602 Sewer Fund$1,911,466 FD611 Parking Fund$1,019,047 FD621Transit Fund$463,493 FD701 General Agency Fund$22,432 FD705 Whale Rock Fund$274,375 FD711 Hazardous Mat Task Force Fund$4,344 Page 176 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0032022DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedFD712 City Of SLO PEG Fund$3,544 FD713 SLCUSD PEG Fund$16,488 FD715 Boysen Ranch Conserv Easemt Fund$670 All Other$464,962 Unallocated$4,938,555 Direct Billed$47,462 Total$26,339,560 ($28,476)$26,311,084 Page 177 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 12Schedule D.0012022DepartmentsBuilding ChargeCity CouncilOffice of DEICity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesSchedule: 1.007 2.005 3.005 4.009 5.005 6.006 7.006 8.011 9.018Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,310 ($410,665) $1,676 $2,959 $0 $3,055 $955 $7,966 $27,209 Office of DEI $0 $0 ($177,779) $1,796 $0 $1,854 $191 $3,030 $5,314 City Administration $2,740 $121,678 $2,005 ($1,874,612) $0 $17,606 $115,493 $25,735 $32,410 Community Services Group $0 $0 $1,403 $9,968 ($764,982) $8,201 $668 $11,355 $15,725 City Attorney $1,607 $42,588 $1,202 $20,757 $0 ($1,530,963) $40,661 $21,741 $23,479 City Clerk $2,647 $0 $1,604 $9,081 $0 $8,455 ($742,099) $11,943 $29,641 Finance $10,333 $27,378 $6,014 $36,039 $0 $33,553 $37,674 ($2,876,705) $90,149 Network Services $7,257 $0 $3,428 $82,240 $0 $45,544 $1,968 $80,730 ($3,701,891)Information Services $4,806 $0 $3,408 $53,599 $0 $18,878 $1,956 $27,308 $66,334 Finance Support Services $0 $0 $0 $1,608 $0 $1,498 $0 $4,662 $0 Human Resources $2,922 $19,772 $4,010 $29,060 $0 $27,057 $27,016 $44,677 $61,269 Wellness Program $0 $0 $0 $153 $0 $143 $0 $450 $0 Public Works Administration $19,844 $76,049 $2,005 $16,147 $199,469 $15,033 $96,214 $22,427 $65,095 Facilities Maintenance $4,300 $0 $2,005 $20,525 $0 $19,108 $1,151 $39,797 $43,857 Fleet $491 $0 $2,406 $21,076 $0 $19,622 $1,381 $41,244 $37,377 CIP Project Engineering $16,839 $0 $5,613 $40,234 $0 $37,460 $3,221 $52,505 $84,419 Transportation/Plan Engineering $430 $0 $2,406 $16,958 $0 $15,788 $1,381 $22,713 $44,749 Insurance ISF Fund $394 $0 $0 $60,664 $0 $56,252 $0 $83,266 $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 $0 $5,018 $0 $4,672 $0 $8,369 $0 Economic Development $292 $0 $401 $93,965 $0 $12,385 $230 $21,848 $6,259 Natural Resource Protection $625 $0 $1,202 $94,207 $0 $14,302 $690 $21,995 $21,417 Tourism and Bid Promotion $0 $0 $702 $0 $0 $0 $402 $1,451 $8,782 Community Promotion $0 $0 $100 $6,276 $0 $5,842 $58 $11,078 $990 Finance Non Departmental $0 $0 $0 $4,353 $0 $4,053 $0 $6,729 $0 Community Development Admin $15,463 $54,755 $2,005 $13,633 $122,470 $12,693 $69,597 $20,662 $44,512 Commissions & Committees $0 $0 $0 $204 $0 $190 $0 $234 $1,355 Planning $6,168 $0 $4,010 $27,594 $0 $25,690 $2,300 $38,964 $73,257 Engineering $3,522 $0 $2,005 $11,346 $0 $10,565 $1,151 $15,318 $35,522 Building and Safety $9,793 $0 $6,215 $48,853 $0 $45,484 $3,566 $76,998 $103,001 Human Relations $0 $0 $0 $952 $0 $887 $0 $1,685 $0 Housing Policy/Homelessness $0 $0 $1,604 $15,358 $0 $14,299 $921 $24,389 $16,191 Parks Maintenance $3,832 $0 $4,811 $53,644 $0 $49,944 $2,761 $89,902 $85,297 Swim Center Maintenance $0 $0 $401 $9,079 $0 $8,453 $230 $15,911 $11,945 Urban Forest Services $590 $0 $1,202 $5,050 $0 $4,703 $690 $9,076 $21,112 Streets Maintenance $4,422 $0 $4,010 $26,673 $0 $24,834 $2,300 $44,102 $63,105 Traffic Signals & Lighting $0 $0 $802 $9,030 $0 $8,407 $460 $15,001 $30,918 Stormwater and Flood Control $0 $0 $2,946 $16,849 $0 $15,688 $1,691 $26,208 $38,062 Page 178 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0022022DepartmentsInfo Services Fin Support SvcHuman ResourcesWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringSchedule: 10.006 11.005 12.007 13.005 14.007 15.017 16.005 17.005 18.008Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $7,828 $248 $23,913 $121 $0 $32,745 $0 $0 $0 Office of DEI $1,566 $150 $4,783 $24 $0 $0 $0 $0 $0 City Administration $46,743 $1,429 $23,913 $121 $0 $12,276 $5,591 $0 $0 Community Services Group $5,480 $666 $16,739 $85 $0 $0 $0 $0 $0 City Attorney $13,345 $1,386 $14,348 $73 $0 $7,199 $0 $0 $0 City Clerk $6,262 $606 $19,130 $97 $0 $11,858 $0 $0 $0 Finance $23,484 $2,407 $71,738 $363 $0 $46,290 $0 $0 $0 Network Services $58,247 $3,267 $42,340 $207 $0 $32,509 $18,638 $0 $0 Information Services ($1,654,385) $1,354 $40,651 $205 $0 $9,206 $0 $0 $0 Finance Support Services $0 ($114,413) $0 $0 $0 $0 $0 $0 $0 Human Resources $17,705 $1,968 ($2,272,222) $242 $0 $13,087 $0 $0 $0 Wellness Program $0 $10 $0 ($105,643) $0 $94,745 $0 $0 $0 Public Works Administration $83,783 $1,093 $25,837 $1,364 ($1,781,213) $38,008 $0 $0 $0 Facilities Maintenance $8,852 $1,390 $25,837 $1,364 $161,238 ($1,755,225) $16,774 $0 $0 Fleet $10,623 $1,427 $31,003 $1,637 $146,766 $82,196 ($1,852,519) $0 $0 CIP Project Engineering $24,786 $2,724 $72,341 $3,818 $309,353 $34,896 $23,705 ($3,514,897) $0 Transportation/Plan Engineering $10,623 $1,149 $31,003 $1,637 $111,799 $891 $7,902 $0 ($1,396,876)Insurance ISF Fund $0 $4,346 $0 $0 $0 $3,296 $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 $0 $340 $0 $0 $0 $2,692 $0 $0 $0 Economic Development $1,771 $900 $5,168 $273 $0 $2,446 $0 $0 $0 Natural Resource Protection $5,312 $1,040 $15,502 $819 $0 $5,234 $5,926 $0 $0 Tourism and Bid Promotion $3,099 $0 $9,042 $477 $0 $0 $0 $0 $0 Community Promotion $442 $425 $1,292 $68 $0 $0 $0 $0 $0 Finance Non Departmental $0 $295 $0 $0 $0 $0 $0 $0 $0 Community Development Admin $363,758 $924 $27,620 $1,364 $0 $32,053 $0 $0 $0 Commissions & Committees $0 $14 $0 $0 $0 $0 $0 $0 $0 Planning $17,705 $1,868 $51,672 $2,728 $0 $11,363 $7,905 $0 $274,205 Engineering $8,852 $768 $25,837 $1,364 $0 $7,299 $0 $0 $153,240 Building and Safety $27,442 $3,308 $80,092 $4,228 $0 $22,024 $19,755 $0 $0 Human Relations $0 $65 $0 $0 $0 $0 $0 $0 $0 Housing Policy/Homelessness $7,081 $1,040 $20,669 $1,091 $0 $0 $0 $0 $0 Parks Maintenance $21,245 $3,632 $62,007 $3,273 $177,436 $36,325 $185,695 $0 $0 Swim Center Maintenance $1,771 $614 $5,168 $273 $123,539 $0 $3,951 $0 $0 Urban Forest Services $5,312 $342 $15,502 $819 $131,431 $5,825 $49,387 $0 $0 Streets Maintenance $17,705 $1,806 $51,672 $2,728 $169,776 $61,604 $349,660 $0 $0 Traffic Signals & Lighting $3,541 $611 $10,334 $545 $83,191 $5,293 $31,607 $0 $0 Stormwater and Flood Control $34,801 $1,140 $37,980 $2,005 $135,438 $0 $35,559 $0 $0 Page 179 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0032022DepartmentsFD 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 $48,827 $0 $0 $0 Office of DEI $9,847 $0 $0 $0 City Administration $49,788 $0 $0 $0 Community Services Group $34,580 $0 $0 $0 City Attorney $30,303 $0 $0 $0 City Clerk $39,393 $0 $0 $0 Finance $147,833 $0 $0 $0 Network Services $85,807 $0 $0 $0 Information Services $83,765 $0 $0 $0 Finance Support Services $87 $0 $0 $0 Human Resources $98,830 $0 $0 $0 Wellness Program $8 $0 $0 $0 Public Works Administration $49,502 $0 $0 $0 Facilities Maintenance $49,740 $0 $0 $0 Fleet $59,495 $0 $0 $0 CIP Project Engineering $138,336 $0 $0 $0 Transportation/Plan Engineering $59,271 $0 $0 $0 Insurance ISF Fund ($4,459,290) $0 $0 $0 Natural Resources Protection (Utility Services) $0 ($1,017,359) $0 $0 Eng Dev Review (Utility Services) $0 $0 $0 $0 Cultural Activities $276 $0 $0 $21,688 Economic Development $10,551 $0 $0 $156,489 Natural Resource Protection $30,305 $0 $0 $218,576 Tourism and Bid Promotion $17,186 $0 $0 $41,141 Community Promotion $2,798 $0 $0 $29,369 Finance Non Departmental $239 $0 $0 $15,669 Community Development Admin $49,851 $0 $0 $831,360 Commissions & Committees $11 $0 $0 $2,008 Planning $99,720 $0 $0 $645,149 Engineering $49,725 $0 $0 $326,514 Building and Safety $154,899 $0 $0 $605,658 Human Relations $53 $0 $0 $3,642 Housing Policy/Homelessness $40,124 $0 $0 $142,767 Parks Maintenance $120,792 $0 $0 $900,596 Swim Center Maintenance $10,319 $0 $0 $191,654 Urban Forest Services $29,739 $0 $0 $280,780 Streets Maintenance $99,670 $0 $0 $924,067 Traffic Signals & Lighting $20,137 $0 $0 $219,877 Stormwater and Flood Control $73,105 $0 $0 $421,472 Page 180 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0042022DepartmentsBuilding ChargeCity CouncilOffice of DEICity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesWater Administration/Engineering $0 $0 $0 $0 $0 $0 $0 $17 $0 Solid Waste Recycling $0 $0 $441 $2,806 $50,483 $2,612 $253 $4,083 $5,007 Recreation Administration $0 $7,605 $1,604 $13,181 $122,470 $12,271 $10,428 $18,514 $21,240 Recreation Facilities $0 $0 $401 $4,527 $0 $4,213 $230 $5,811 $23,306 Youth Services $0 $0 $3,207 $18,556 $0 $17,274 $1,841 $28,984 $45,733 Community Services $0 $0 $802 $7,804 $0 $7,266 $460 $12,776 $22,989 Ranger Program $0 $0 $3,207 $12,130 $0 $11,295 $1,841 $21,052 $35,623 Aquatics $0 $0 $401 $8,577 $0 $7,985 $230 $10,986 $20,040 Golf Course $0 $0 $1,604 $12,561 $0 $11,693 $921 $21,458 $23,748 Jack House $0 $0 $0 $15 $0 $15 $0 $60 $0 Police Administration $0 $9,126 $2,607 $28,398 $0 $26,439 $12,902 $50,905 $101,659 Patrol $0 $0 $18,042 $190,502 $0 $177,360 $10,354 $220,541 $406,891 Investigations $0 $0 $6,014 $54,679 $0 $50,906 $3,451 $65,036 $106,883 Police Support Services $0 $0 $8,219 $50,063 $0 $46,609 $4,716 $67,074 $147,977 Neighborhood Services $0 $0 $401 $4,295 $0 $3,999 $230 $5,674 $17,978 Traffic Safety $0 $0 $1,202 $13,043 $0 $12,145 $690 $15,588 $30,438 Fire Administration $0 $13,689 $1,604 $19,050 $0 $17,735 $18,033 $26,819 $81,905 Emergency Response $0 $0 $18,042 $210,249 $0 $195,745 $10,354 $239,515 $354,904 Hazard Prevention $0 $0 $2,205 $14,587 $0 $13,580 $1,265 $20,135 $50,750 Training Services $0 $0 $401 $2,173 $0 $2,023 $230 $5,082 $4,222 Recruit Academy $0 $0 $0 $1,429 $0 $1,330 $0 $2,891 $0 Fire Apparatus Service $0 $0 $802 $7,593 $0 $7,069 $460 $14,222 $9,419 Fire Station $0 $0 $0 $615 $0 $572 $0 $2,991 $0 Mobile Crisis Unit $0 $0 $0 $653 $0 $604 $0 $953 $59 Disaster Assistance $0 $0 $0 $1,474 $0 $1,373 $0 $3,147 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $2,458 $0 FD202 Downtown Bid Fund $0 $0 $0 $3,170 $0 $2,939 $0 $5,668 $0 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $2,328 $0 $2,159 $0 $3,361 $0 FD208 Tourism Bid Fund $238 $0 $0 $22,896 $0 $21,231 $0 $39,288 $0 FD212 San Luis Ranch CFD $0 $0 $0 $60 $0 $57 $0 $115 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $4,148 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $211 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $397 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $262 $0 FD406 Public Safety Equip Replacement Fund $0 $0 $0 $1,449 $0 $1,344 $0 $2,553 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $17 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $853 $0 FD601 Water Fund $2,211 $9,126 $12,786 $105,217 $63,604 $97,566 $18,744 $218,410 $269,842 FD602 Sewer Fund $2,211 $9,126 $13,446 $112,049 $63,604 $103,900 $19,121 $239,003 $239,348 FD611 Parking Fund $0 $10,646 $5,701 $41,568 $69,709 $38,545 $16,580 $88,391 $120,094 FD621Transit Fund $515 $9,127 $1,395 $15,488 $60,142 $14,362 $12,209 $29,984 $72,979 Page 181 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0052022DepartmentsInfo Services Fin Support SvcHuman ResourcesWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringWater Administration/Engineering $0 $0 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling $1,947 $190 $5,684 $300 $0 $0 $0 $0 $0 Recreation Administration $41,289 $892 $20,669 $1,091 $0 $159,218 $7,902 $0 $0 Recreation Facilities $1,771 $306 $5,168 $273 $0 $362,052 $0 $0 $0 Youth Services $14,164 $1,256 $41,338 $2,182 $0 $5,699 $0 $0 $0 Community Services $3,541 $528 $10,334 $545 $0 $5,699 $0 $0 $0 Ranger Program $14,164 $821 $41,338 $2,182 $0 $5,699 $71,117 $0 $0 Aquatics $1,771 $581 $5,168 $273 $0 $0 $1,976 $0 $0 Golf Course $7,081 $851 $20,669 $1,091 $0 $0 $65,191 $0 $0 Jack House $0 $1 $0 $0 $0 $0 $0 $0 $0 Police Administration $121,869 $1,923 $51,833 $1,773 $0 $31,246 $49,387 $0 $0 Patrol $79,671 $12,898 $232,526 $12,274 $0 $25,076 $229,155 $0 $0 Investigations $26,557 $3,702 $77,509 $4,092 $0 $25,076 $96,798 $0 $0 Police Support Services $36,295 $3,390 $105,929 $5,592 $0 $50,153 $15,804 $0 $0 Neighborhood Services $1,771 $291 $5,168 $273 $0 $25,076 $0 $0 $0 Traffic Safety $5,312 $883 $15,502 $819 $0 $25,076 $57,289 $0 $0 Fire Administration $50,452 $1,289 $37,377 $1,091 $0 $66,671 $0 $0 $0 Emergency Response $79,671 $14,235 $232,526 $12,274 $0 $29,039 $0 $0 $0 Hazard Prevention $9,738 $987 $28,420 $1,500 $0 $22,781 $0 $0 $0 Training Services $1,771 $147 $5,168 $273 $0 $22,781 $0 $0 $0 Recruit Academy $0 $96 $0 $0 $0 $0 $0 $0 $0 Fire Apparatus Service $3,541 $514 $10,334 $545 $0 $0 $0 $0 $0 Fire Station $0 $42 $0 $0 $0 $22,781 $0 $0 $0 Mobile Crisis Unit $0 $44 $0 $0 $0 $0 $0 $0 $0 Disaster Assistance $0 $99 $0 $0 $0 $22,781 $0 $0 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $0 $227 $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 $167 $0 $0 $0 $0 $0 $0 $0 FD208 Tourism Bid Fund $0 $1,640 $0 $0 $0 $1,976 $0 $0 $0 FD212 San Luis Ranch CFD $0 $4 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $164,145 $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 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $62,916 $0 FD406 Public Safety Equip Replacement Fund $0 $103 $0 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $194,374 $0 FD601 Water Fund $96,369 $7,538 $165,138 $8,698 $22,682 $60,662 $140,259 $137,081 $0 FD602 Sewer Fund $94,805 $8,027 $176,865 $9,143 $22,682 $60,661 $258,788 $162,388 $0 FD611 Parking Fund $46,352 $2,978 $73,478 $3,879 $105,367 $61,405 $21,731 $125,482 $47,493 FD621Transit Fund $9,215 $1,110 $17,982 $949 $80,515 $3,758 $0 $63,268 $36,319 Page 182 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0062022DepartmentsFD 802 Insurance ISF FundNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedWater Administration/Engineering $0 $0 $0 $17 Solid Waste Recycling $10,957 $0 $0 $84,763 Recreation Administration $40,005 $0 $0 $478,379 Recreation Facilities $10,069 $0 $0 $418,127 Youth Services $79,582 $0 $0 $259,816 Community Services $20,069 $0 $0 $92,813 Ranger Program $79,230 $0 $0 $299,699 Aquatics $10,292 $0 $0 $68,280 Golf Course $39,971 $0 $0 $206,839 Jack House $1 $0 $0 $92 Police Administration $65,393 $0 $0 $555,460 Patrol $452,379 $0 $0 $2,067,669 Investigations $150,308 $0 $0 $671,011 Police Support Services $204,067 $0 $0 $745,888 Neighborhood Services $10,056 $0 $0 $75,212 Traffic Safety $30,178 $0 $0 $208,165 Fire Administration $40,328 $0 $0 $376,043 Emergency Response $453,463 $0 $0 $1,850,017 Hazard Prevention $54,814 $0 $0 $220,762 Training Services $9,940 $0 $0 $54,211 Recruit Academy $80 $0 $0 $5,826 Fire Apparatus Service $20,058 $0 $0 $74,557 Fire Station $33 $0 $0 $27,034 Mobile Crisis Unit $35 $0 $0 $2,348 Disaster Assistance $81 $0 $0 $28,955 FD201 Local Sales Tax Fund $0 $0 $0 $2,458 FD202 Downtown Bid Fund $0 $0 $0 $12,004 FD205 CDBG Fund $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $0 $0 $8,015 FD208 Tourism Bid Fund $0 $0 $0 $87,269 FD212 San Luis Ranch CFD $0 $0 $0 $236 FD401 Capital Outlay Engineering $0 $0 $0 $168,293 FD402 Fleet Replace $0 $0 $0 $211 FD403 Info Tech Replacement Fund $0 $0 $0 $397 FD404 Major Facility Replacement Fund $0 $0 $0 $63,178 FD406 Public Safety Equip Replacement Fund $0 $0 $0 $5,449 FD505 Affordable Housing Fund $0 $0 $0 $17 FD507 Transportation Impact Fee Fund $0 $0 $0 $195,227 FD601 Water Fund $334,753 $502 ($20,155) $1,751,033 FD602 Sewer Fund $334,147 $2,307 ($20,155) $1,911,466 FD611 Parking Fund $139,648 $0 $0 $1,019,047 FD621Transit Fund $34,176 $0 $0 $463,493 Page 183 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0072022DepartmentsBuilding ChargeCity CouncilOffice of DEICity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesFD701 General Agency Fund $0 $0 $0 $5,950 $0 $5,517 $0 $10,538 $0 FD705 Whale Rock Fund $0 $0 $1,644 $14,339 $13,031 $13,296 $943 $23,365 $65,591 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $697 $0 $646 $0 $1,596 $1,355 FD712 City Of SLO PEG Fund $0 $0 $0 $938 $0 $870 $0 $1,669 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $4,387 $0 $4,065 $0 $7,718 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $0 $168 $0 $155 $0 $335 $0 All Other $0 $0 $0 $0 $0 $0 $0 $96,545 $223,198 Subtotal$0 $0 $0 $0 $0 $0 ($178,636)($284,037)($9,961)Direct Bill$9,961 Unallocated$178,636 $284,037 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 184 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0082022DepartmentsInfo Services Fin Support SvcHuman ResourcesWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD701 General Agency Fund $0 $427 $0 $0 $0 $0 $0 $0 $0 FD705 Whale Rock Fund $46,964 $1,027 $21,185 $1,118 $0 $0 $31,607 $0 $0 FD711 Hazardous Mat Task Force Fund $0 $50 $0 $0 $0 $0 $0 $0 $0 FD712 City Of SLO PEG Fund $0 $67 $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $318 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $12 $0 $0 $0 $0 $0 $0 $0 All Other $19,140 $0 $1,781 $0 $0 $48,499 $43,460 $32,339 $0 Subtotal$0 $0 $0 $0 $0 $0 $0 ($2,572,904)($885,619)Direct BillUnallocated$2,572,904 $885,619 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 185 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0092022DepartmentsFD 802 Insurance ISF FundNat Res Protection (Utilities)Eng Dev Review (Utility)Total Plan AllocatedFD701 General Agency Fund $0 $0 $0 $22,432 FD705 Whale Rock Fund $40,265 $0 $0 $274,375 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $4,344 FD712 City Of SLO PEG Fund $0 $0 $0 $3,544 FD713 SLCUSD PEG Fund $0 $0 $0 $16,488 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $0 $670 All Other $0 $0 $0 $464,962 Subtotal$0 ($1,014,550)($40,310)$21,325,067 Direct Bill ($2,809) $40,310 $47,462 Unallocated $1,017,359 $4,938,555 Total$0 $0 $0 $26,311,084 Page 186 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 21Schedule E.0012022DepartmentBasis 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/Division1011010 - Office of DEI 3.004 Office of DEI1011001 - City Administration 4.004 Citywide AdministrationTotal Operating Expenditures by Department/Division 4.005 Other GF ExpTotal Expenditures by General Fund Department/Division 4.006 Netwok Services & Info Services Direct Allocation to Network Services and Information Services 4.007 Economic DevelopmentDirect Allocation to Economic Development 4.008 Natural Resource Planning Direct Allocation to Natural Resources Planning1011009 - Community Services Group 5.004 Project SupervisionPercent of Project Supervision Time by Department/Fund1011501 - City Attorney 6.004 City AttorneyTotal Operating Expenditures by Department/Division 6.005 Other GF ExpTotal Expenditures by General Fund Department/Division1011021 - City Clerk 7.004 City Clerk ServicesCount of Council Agenda Items by Department/Division 7.005 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 8.004 Accounts PayableAccounts Payable Transaction Count by Department/Fund 8.005 PayrollFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.006 PurchasingOperating Services and Supply Expenditures by Fund/Department/Division 8.007 General FinanceTotal Operating Expenditures by Department/Division 8.008 Utility BillingDirect Allocation to Water (FD601) & Sewer (FD602) 8.009 CashierBased on the amount of time spent by staff on this function and the relative amounts of revenue collected 8.010 BudgetTotal Operating Expenditures by Department/Division1011101 - Network ServicesPage 187 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 22Schedule E.0022022DepartmentBasis of allocation 9.004 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) 9.005 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) 9.006 MDC SupportNumber of MDCs by Fund/Department/Division 9.007 Tablet SupportNumber of Tablets by Fund/Department/Division 9.008 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) 9.009 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 9.010 RadiosNumber of Assigned Radios by Fund/Department 9.011 TelemetryNumber of Controllers by Fund/Div/Dept 9.012 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 9.013 TelephonesNumber of Telephones by Fund/Department 9.014 Cuesta 9.015 South HillsNumber of Radio Repeaters by Fund/Department/Division 9.016 TassajaraNumber of Radio Repeaters by Fund/Department/Division 9.017 Direct Dept Exp1011103 - Information Services 10.004 Information ServicesEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 10.005 Enterprise Apps1012006 - Finance Support Services 11.004 General Support Services Total Operating Expenditures by Department/Division1013001 - Human Resources 12.004 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) 12.005 Other Direct ExpDirectly to the Benefiting General Fund Department 12.006 Tiution ReimbursementTuition Exp by General Fund Department/Division1013003 - Wellness Program 13.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1015001 - Public Works Administration 14.004 Deputy Director/City Engineer Hours Supervised by Department/DivisionPage 188 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 23Schedule E.0032022DepartmentBasis of allocation 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 Enterprise FundsAnalysis 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/Department 15.015 Other Direct 15.016 GF Direct Square Footage by General Fund Departments1015008 - 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 189 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationSummary of allocation basisSummary page 24Schedule E.0042022DepartmentBasis of allocation 21.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development ReviewPage 190 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 191 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeCosts to be allocatedDetail page 26Schedule 1.00220221st 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 192 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 27Schedule 1.0032022TotalGeneral & 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 193 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 28Schedule 1.0042022User 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 194 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 29Schedule 1.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $15,463 $15,463 $15,463 Planning 1,436 7.971 % $6,168 $6,168 $6,168 Engineering 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 195 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 30Schedule 1.0062022User 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 196 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 31Schedule 1.0072022TotalCity 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 Planning$6,168 $6,168 Engineering$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 197 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 198 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilCosts to be allocatedDetail page 33Schedule 2.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $245,853 $245,853 Allocated additions: 10000000 - Building Charge $7,310 $7,310 1011010 - Office of DEI$1,676 $1,676 1011001 - City Administration$2,959 $2,959 1011501 - City Attorney$3,055 $3,055 1011021 - City Clerk$955 $955 1012000 - Finance $7,966 $7,966 1011101 - Network Services$27,209 $27,209 1011103 - Information Services$7,828 $7,828 1012006 - Finance Support Services$248 $248 1013001 - Human Resources$23,913 $23,913 1013003 - Wellness Program$121 $121 1015005 - Facilities Maintenance$32,745 $32,745 8020000 - Insurance ISF Fund$48,827 $48,827 Total allocated additions:$7,310 $157,502 $164,812 $164,812 Total to be allocated$253,163 $157,502 $410,665 Page 199 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilSchedule of costs to beallocated by functionDetail page 34Schedule 2.0032022TotalGeneral & AdminCity CouncilWages & BenefitsSALARIES & WAGES$125,230 $125,230 FRINGE BENEFITS$86,460 $86,460 Other Expense and CostSERVICES & SUPPLIES$34,163 $34,163 Departmental Expenditures$245,853 $245,853 Additions: 1stOther$7,310 $7,310 Functional Cost$253,163 $7,310 $245,853 Reallocate Admin($7,310) $7,310 Allocable Costs$253,163 $253,163 1st Allocation$253,163 $253,163 Additions: 2ndOther$157,502 $157,502 Functional Cost$157,502 $157,502 Reallocate Admin($157,502) $157,502 Allocable Costs$157,502 $157,502 2nd Allocation$157,502 $157,502 Total allocated$410,665 $410,665 Page 200 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDetail allocation ofCity CouncilDetail page 35Schedule 2.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 6 2.222 % $5,626 $5,626 $3,500 $9,126 Fire Administration 9 3.333 % $8,439 $8,439 $5,250 $13,689 FD601 Water Fund 6 2.222 % $5,626 $5,626 $3,500 $9,126 FD602 Sewer Fund 6 2.222 % $5,626 $5,626 $3,500 $9,126 Recreation Administration 5 1.852 % $4,688 $4,688 $2,917 $7,605 City Administration 80 29.630 % $75,011 $75,011 $46,667 $121,678 Public Works Administration 50 18.519 % $46,882 $46,882 $29,167 $76,049 City Attorney 28 10.370 % $26,254 $26,254 $16,334 $42,588 Human Resources 13 4.815 % $12,189 $12,189 $7,583 $19,772 Finance 18 6.667 % $16,878 $16,878 $10,500 $27,378 Community Development Admin 36 13.333 % $33,755 $33,755 $21,000 $54,755 FD611 Parking Fund 7 2.593 % $6,563 $6,563 $4,083 $10,646 FD621Transit Fund 6 2.222 % $5,626 $5,626 $3,501 $9,127 Total270 100.000 %$253,163 $253,163 $157,502 $410,665 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Page 201 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity CouncilDepartmental CostAllocation SummaryDetail page 36Schedule 2.0052022TotalCity CouncilCity Administration$121,678 $121,678 City Attorney$42,588 $42,588 Finance $27,378 $27,378 Human Resources$19,772 $19,772 Public Works Administration$76,049 $76,049 Community Development Admin$54,755 $54,755 Recreation Administration$7,605 $7,605 Police Administration$9,126 $9,126 Fire Administration$13,689 $13,689 FD601 Water Fund$9,126 $9,126 FD602 Sewer Fund$9,126 $9,126 FD611 Parking Fund$10,646 $10,646 FD621Transit Fund$9,127 $9,127 Total$410,665 $410,665 Page 202 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 3.01 OFFICE OF DIVERSITY, EQUITY, AND INCLUSION NATURE AND EXTENT OF SERVICE The Office of Diversity equity and inclusion leads in supporting organizational initiatives rooted in advancing San Luis Obispo’s effort to be a more inclusive and equitable community. The DEI Manager is responsible for collaborating with City leadership to create, coordinate, and manage DEI programs and initiatives that foster opportunities for education, inclusion, and belonging within the community. Costs are allocated as follows: Office of Diversity, Equity, and Inclusion - These costs are allocated based on full time equivalent (FTE) by fund/department/division. Page 203 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationOffice of DEICosts to be allocatedDetail page 38Schedule 3.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $149,224 $149,224 Allocated additions: 1011010 - Office of DEI$335 $335 1011001 - City Administration$1,796 $1,796 1011501 - City Attorney$1,854 $1,854 1011021 - City Clerk$191 $191 1012000 - Finance $3,030 $3,030 1011101 - Network Services$5,314 $5,314 1011103 - Information Services$1,566 $1,566 1012006 - Finance Support Services$150 $150 1013001 - Human Resources$4,783 $4,783 1013003 - Wellness Program$24 $24 8020000 - Insurance ISF Fund$9,847 $9,847 Total allocated additions:$28,890 $28,890 $28,890 Total to be allocated$149,224 $28,890 $178,114 Page 204 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationOffice of DEISchedule of costs to beallocated by functionDetail page 39Schedule 3.0032022TotalGeneral & AdminOffice of DEIWages & BenefitsSALARIES & WAGES$75,330 $75,330 FRINGE BENEFITS$38,343 $38,343 Other Expense and CostSERVICES & SUPPLIES$35,551 $35,551 Departmental Expenditures$149,224 $149,224 Functional Cost$149,224 $149,224 Allocable Costs$149,224 $149,224 1st Allocation$149,224 $149,224 Additions: 2ndOther$28,890 $28,890 Functional Cost$28,890 $28,890 Reallocate Admin($28,890) $28,890 Allocable Costs$28,890 $28,890 2nd Allocation$28,890 $28,890 Total allocated$178,114 $178,114 Page 205 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationOffice of DEIDetail allocation ofOffice of DEIDetail page 40Schedule 3.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $1,005 $1,005 $197 $1,202 Facilities Maintenance 500 1.123 % $1,676 $1,676 $329 $2,005 Streets Maintenance 1,000 2.246 % $3,352 $3,352 $658 $4,010 Stormwater and Flood Control 735 1.651 % $2,463 $2,463 $483 $2,946 Traffic Signals & Lighting 200 0.449 % $670 $670 $132 $802 Transportation/Plan Engineering 600 1.348 % $2,011 $2,011 $395 $2,406 Recreation Administration 400 0.898 % $1,341 $1,341 $263 $1,604 Recreation Facilities 100 0.225 % $335 $335 $66 $401 Youth Services 800 1.797 % $2,681 $2,681 $526 $3,207 Community Services 200 0.449 % $670 $670 $132 $802 Ranger Program 800 1.797 % $2,681 $2,681 $526 $3,207 Aquatics 100 0.225 % $335 $335 $66 $401 Golf Course 400 0.898 % $1,341 $1,341 $263 $1,604 Police Administration 650 1.460 % $2,179 $2,179 $428 $2,607 Patrol 4,500 10.107 % $15,082 $15,082 $2,960 $18,042 Investigations 1,500 3.369 % $5,027 $5,027 $987 $6,014 Police Support Services 2,050 4.604 % $6,871 $6,871 $1,348 $8,219 Neighborhood Services 100 0.225 % $335 $335 $66 $401 Traffic Safety 300 0.674 % $1,005 $1,005 $197 $1,202 Fire Administration 400 0.898 % $1,341 $1,341 $263 $1,604 Emergency Response 4,500 10.107 % $15,082 $15,082 $2,960 $18,042 Hazard Prevention 550 1.235 % $1,843 $1,843 $362 $2,205 FD601 Water Fund 3,189 7.163 % $10,688 $10,688 $2,098 $12,786 FD621Transit Fund 348 0.782 % $1,166 $1,166 $229 $1,395 City Administration 500 1.123 % $1,676 $1,676 $329 $2,005 Economic Development 100 0.225 % $335 $335 $66 $401 Natural Resource Protection 300 0.674 % $1,005 $1,005 $197 $1,202 Community Promotion 25 0.056 % $84 $84 $16 $100 City Attorney 300 0.674 % $1,005 $1,005 $197 $1,202 City Clerk 400 0.898 % $1,341 $1,341 $263 $1,604 Finance 1,500 3.369 % $5,027 $5,027 $987 $6,014 Network Services 855 1.920 % $2,866 $2,866 $562 $3,428 Information Services 850 1.909 % $2,849 $2,849 $559 $3,408 Human Resources 1,000 2.246 % $3,352 $3,352 $658 $4,010 Community Development Admin 500 1.123 % $1,676 $1,676 $329 $2,005 Building and Safety 1,550 3.481 % $5,195 $5,195 $1,020 $6,215 Public Works Administration 500 1.123 % $1,676 $1,676 $329 $2,005 Parks Maintenance 1,200 2.695 % $4,022 $4,022 $789 $4,811 Swim Center Maintenance 100 0.225 % $335 $335 $66 $401 Fire Apparatus Service 200 0.449 % $670 $670 $132 $802 Fleet 600 1.348 % $2,011 $2,011 $395 $2,406 Page 206 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationOffice of DEIDetail allocation ofOffice of DEIDetail page 41Schedule 3.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $4,766 $4,766 $935 $5,701 CIP Project Engineering 1,400 3.144 % $4,692 $4,692 $921 $5,613 Planning 1,000 2.246 % $3,352 $3,352 $658 $4,010 City Council 500 1.123 % $1,676 $1,676 $1,676 Tourism and Bid Promotion 175 0.393 % $587 $587 $115 $702 Community Services Group 350 0.786 % $1,173 $1,173 $230 $1,403 Housing Policy/Homelessness 400 0.898 % $1,341 $1,341 $263 $1,604 Solid Waste Recycling 110 0.247 % $369 $369 $72 $441 Office of DEI 100 0.225 % $335 $335 $335 Engineering 500 1.123 % $1,676 $1,676 $329 $2,005 Training Services 100 0.225 % $335 $335 $66 $401 FD705 Whale Rock Fund 410 0.921 % $1,374 $1,374 $270 $1,644 FD602 Sewer Fund 3,354 7.533 % $11,243 $11,243 $2,203 $13,446 Total44,523 100.000 %$149,224 $149,224 $28,890 $178,114 (A) Alloc basis:Source:Page 207 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationOffice of DEIDepartmental CostAllocation SummaryDetail page 42Schedule 3.0052022TotalOffice of DEICity Council$1,676 $1,676 Office of DEI$335 $335 City Administration$2,005 $2,005 Community Services Group$1,403 $1,403 City Attorney$1,202 $1,202 City Clerk$1,604 $1,604 Finance $6,014 $6,014 Network Services$3,428 $3,428 Information Services$3,408 $3,408 Human Resources$4,010 $4,010 Public Works Administration$2,005 $2,005 Facilities Maintenance$2,005 $2,005 Fleet$2,406 $2,406 CIP Project Engineering$5,613 $5,613 Transportation/Plan Engineering$2,406 $2,406 Economic Development$401 $401 Natural Resource Protection$1,202 $1,202 Tourism and Bid Promotion$702 $702 Community Promotion$100 $100 Community Development Admin$2,005 $2,005 Planning$4,010 $4,010 Engineering$2,005 $2,005 Building and Safety$6,215 $6,215 Housing Policy/Homelessness$1,604 $1,604 Parks Maintenance$4,811 $4,811 Swim Center Maintenance$401 $401 Urban Forest Services$1,202 $1,202 Streets Maintenance$4,010 $4,010 Traffic Signals & Lighting$802 $802 Stormwater and Flood Control$2,946 $2,946 Solid Waste Recycling$441 $441 Recreation Administration$1,604 $1,604 Recreation Facilities$401 $401 Youth Services$3,207 $3,207 Community Services$802 $802 Ranger Program$3,207 $3,207 Aquatics$401 $401 Golf Course $1,604 $1,604 Police Administration$2,607 $2,607 Patrol$18,042 $18,042 Investigations$6,014 $6,014 Police Support Services$8,219 $8,219 Page 208 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationOffice of DEIDepartmental CostAllocation SummaryDetail page 43Schedule 3.0052022TotalOffice of DEINeighborhood Services$401 $401 Traffic Safety$1,202 $1,202 Fire Administration$1,604 $1,604 Emergency Response$18,042 $18,042 Hazard Prevention$2,205 $2,205 Training Services$401 $401 Fire Apparatus Service$802 $802 FD601 Water Fund$12,786 $12,786 FD602 Sewer Fund$13,446 $13,446 FD611 Parking Fund$5,701 $5,701 FD621Transit Fund$1,395 $1,395 FD705 Whale Rock Fund$1,644 $1,644 Total$178,114 $178,114 Page 209 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 4.01 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 210 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationCosts to be allocatedDetail page 45Schedule 4.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,417,084 $1,417,084 Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011002 - City Council $75,011 $46,667 $121,678 1011010 - Office of DEI $1,676 $329 $2,005 1011001 - City Administration$934 $934 1011501 - City Attorney$17,606 $17,606 1011021 - City Clerk$115,493 $115,493 1012000 - Finance $25,735 $25,735 1011101 - Network Services$32,410 $32,410 1011103 - Information Services$46,743 $46,743 1012006 - Finance Support Services$1,429 $1,429 1013001 - Human Resources$23,913 $23,913 1013003 - Wellness Program$121 $121 1015005 - Facilities Maintenance$12,276 $12,276 1015008 - Fleet$5,591 $5,591 8020000 - Insurance ISF Fund$49,788 $49,788 Total allocated additions:$79,427 $379,035 $458,462 $458,462 Total to be allocated$1,496,511 $379,035 $1,875,546 Page 211 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 46Schedule 4.0032022TotalGeneral & AdminCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES $695,647 $608,516 $25,676 $31,078 $30,377 FRINGE BENEFITS $494,240 $432,335 $18,242 $22,080 $21,583 Other Expense and CostSERVICES & SUPPLIES $174,310 $152,477 $6,434 $7,787 $7,612 GENERAL FUND EXP $52,887 $52,887 Departmental Expenditures$1,417,084 $1,193,328 $52,887 $50,352 $60,945 $59,572 Additions: 1stOther $79,427 $79,427 Functional Cost$1,496,511 $79,427 $1,193,328 $52,887 $50,352 $60,945 $59,572 Reallocate Admin ($79,427) $66,886 $2,964 $2,822 $3,416 $3,339 Allocable Costs$1,496,511 $1,260,214 $55,851 $53,174 $64,361 $62,911 1st Allocation$1,496,511 $1,260,214 $55,851 $53,174 $64,361 $62,911 Additions: 2ndOther $379,035 $379,035 Functional Cost$379,035 $379,035 Reallocate Admin ($379,035) $319,186 $14,146 $13,468 $16,301 $15,934 Allocable Costs$379,035 $319,186 $14,146 $13,468 $16,301 $15,934 2nd Allocation$379,035 $319,186 $14,146 $13,468 $16,301 $15,934 Total allocated$1,875,546 $1,579,400 $69,997 $66,642 $80,662 $78,845 Page 212 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 47Schedule 4.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.222 % $2,797 $2,797 $2,797 Cultural Activities 332,351 0.300 % $3,781 $3,781 $961 $4,742 Economic Development 881,015 0.795 % $10,024 $10,024 $2,548 $12,572 Natural Resource Protection 1,017,359 0.919 % $11,576 $11,576 $2,942 $14,518 Community Promotion 415,604 0.375 % $4,729 $4,729 $1,202 $5,931 City Attorney 1,374,705 1.241 % $15,641 $15,641 $3,976 $19,617 City Clerk 601,382 0.543 % $6,843 $6,843 $1,739 $8,582 Finance 2,386,753 2.155 % $27,156 $27,156 $6,903 $34,059 Network Services 3,239,708 2.925 % $36,861 $36,861 $9,370 $46,231 Human Resources 1,924,607 1.738 % $21,898 $21,898 $5,566 $27,464 Insurance ISF Fund 4,251,072 3.838 % $48,369 $48,369 $12,295 $60,664 Wellness Program 10,134 0.009 % $115 $115 $29 $144 Community Development Admin 902,888 0.815 % $10,273 $10,273 $2,611 $12,884 Commissions & Committees 13,508 0.012 % $154 $154 $39 $193 Planning 1,827,448 1.650 % $20,793 $20,793 $5,285 $26,078 Building and Safety 3,235,392 2.921 % $36,812 $36,812 $9,357 $46,169 Public Works Administration 1,069,343 0.965 % $12,167 $12,167 $3,093 $15,260 Parks Maintenance 3,552,669 3.208 % $40,422 $40,422 $10,275 $50,697 Swim Center Maintenance 601,262 0.543 % $6,841 $6,841 $1,739 $8,580 Urban Forest Services 334,499 0.302 % $3,806 $3,806 $967 $4,773 Facilities Maintenance 1,359,287 1.227 % $15,466 $15,466 $3,931 $19,397 Streets Maintenance 1,766,497 1.595 % $20,099 $20,099 $5,109 $25,208 Stormwater and Flood Control 1,115,930 1.008 % $12,697 $12,697 $3,227 $15,924 Traffic Signals & Lighting 598,015 0.540 % $6,804 $6,804 $1,730 $8,534 Fleet 1,395,775 1.260 % $15,881 $15,881 $4,037 $19,918 Transportation/Plan Engineering 1,123,041 1.014 % $12,778 $12,778 $3,248 $16,026 Recreation Administration 872,934 0.788 % $9,932 $9,932 $2,525 $12,457 Recreation Facilities 299,765 0.271 % $3,411 $3,411 $867 $4,278 Youth Services 1,228,850 1.109 % $13,982 $13,982 $3,554 $17,536 Ranger Program 803,371 0.725 % $9,141 $9,141 $2,323 $11,464 Aquatics 568,014 0.513 % $6,463 $6,463 $1,643 $8,106 Police Administration 1,880,726 1.698 % $21,399 $21,399 $5,439 $26,838 Patrol 12,616,286 11.391 % $143,548 $143,548 $36,488 $180,036 Investigations 3,621,224 3.269 % $41,202 $41,202 $10,473 $51,675 Neighborhood Services 284,409 0.257 % $3,236 $3,236 $823 $4,059 Traffic Safety 863,845 0.780 % $9,829 $9,829 $2,498 $12,327 Fire Administration 1,261,650 1.139 % $14,355 $14,355 $3,649 $18,004 Emergency Response 13,924,054 12.571 % $158,428 $158,428 $40,270 $198,698 Hazard Prevention 965,976 0.872 % $10,991 $10,991 $2,794 $13,785 Training Services 143,900 0.130 % $1,637 $1,637 $416 $2,053 Fire Station 40,691 0.037 % $463 $463 $118 $581 Page 213 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 48Schedule 4.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.088 % $1,111 $1,111 $282 $1,393 FD202 Downtown Bid Fund 222,141 0.201 % $2,528 $2,528 $642 $3,170 FD601 Water Fund 7,373,267 6.657 % $83,893 $83,893 $21,324 $105,217 FD611 Parking Fund 2,912,940 2.630 % $33,143 $33,143 $8,425 $41,568 FD602 Sewer Fund 7,851,974 7.089 % $89,340 $89,340 $22,709 $112,049 Golf Course 831,862 0.751 % $9,465 $9,465 $2,406 $11,871 FD705 Whale Rock Fund 1,004,841 0.907 % $11,433 $11,433 $2,906 $14,339 Information Services 1,342,915 1.212 % $15,280 $15,280 $3,884 $19,164 FD208 Tourism Bid Fund 1,604,475 1.449 % $18,256 $18,256 $4,640 $22,896 FD621Transit Fund 1,085,357 0.980 % $12,349 $12,349 $3,139 $15,488 FD206 Law Enforcement Grant Fund 163,144 0.147 % $1,856 $1,856 $472 $2,328 Fire Apparatus Service 502,880 0.454 % $5,722 $5,722 $1,454 $7,176 Police Support Services 3,315,494 2.993 % $37,724 $37,724 $9,589 $47,313 Community Services 516,824 0.467 % $5,880 $5,880 $1,495 $7,375 FD711 Hazardous Mat Task Force Fund 48,857 0.044 % $556 $556 $141 $697 Human Relations 63,055 0.057 % $717 $717 $182 $899 CIP Project Engineering 2,664,647 2.406 % $30,318 $30,318 $7,706 $38,024 Community Services Group 660,112 0.596 % $7,511 $7,511 $1,909 $9,420 Solid Waste Recycling 185,845 0.168 % $2,115 $2,115 $537 $2,652 Finance Support Services 106,558 0.096 % $1,212 $1,212 $308 $1,520 Finance Non Departmental 288,297 0.260 % $3,280 $3,280 $834 $4,114 Office of DEI 149,224 0.135 % $1,698 $1,698 $1,698 Engineering 751,455 0.678 % $8,550 $8,550 $2,173 $10,723 Housing Policy/Homelessness 1,017,132 0.918 % $11,573 $11,573 $2,942 $14,515 Jack House 1,008 0.001 % $11 $11 $3 $14 Recruit Academy 94,684 0.085 % $1,077 $1,077 $274 $1,351 Mobile Crisis Unit 43,085 0.039 % $490 $490 $125 $615 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $48 $48 $12 $60 FD701 General Agency Fund 416,979 0.376 % $4,744 $4,744 $1,206 $5,950 FD712 City Of SLO PEG Fund 65,750 0.059 % $748 $748 $190 $938 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $134 $134 $34 $168 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $1,155 $1,155 $294 $1,449 FD713 SLCUSD PEG Fund 307,160 0.280 % $3,497 $3,497 $890 $4,387 All Other 38 Total110,758,918 100.000 %$1,260,214 $1,260,214 $319,186 $1,579,400 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 214 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 49Schedule 4.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.290 % $162 $162 $162 Cultural Activities 332,351 0.392 % $219 $219 $57 $276 Economic Development 881,015 1.040 % $581 $581 $150 $731 Natural Resource Protection 1,017,359 1.200 % $670 $670 $174 $844 Community Promotion 415,604 0.490 % $274 $274 $71 $345 City Attorney 1,374,705 1.622 % $906 $906 $234 $1,140 City Clerk 601,382 0.710 % $396 $396 $103 $499 Finance 2,386,753 2.816 % $1,573 $1,573 $407 $1,980 Network Services 3,239,708 3.823 % $2,135 $2,135 $553 $2,688 Information Services 1,342,915 1.585 % $885 $885 $229 $1,114 Finance Support Services 106,558 0.126 % $70 $70 $18 $88 Human Resources 1,924,607 2.271 % $1,268 $1,268 $328 $1,596 Wellness Program 10,134 0.012 % $7 $7 $2 $9 Community Development Admin 902,888 1.065 % $595 $595 $154 $749 Commissions & Committees 13,508 0.016 % $9 $9 $2 $11 Planning 1,827,448 2.156 % $1,204 $1,204 $312 $1,516 Building and Safety 3,235,392 3.818 % $2,132 $2,132 $552 $2,684 Public Works Administration 1,069,343 1.262 % $705 $705 $182 $887 Parks Maintenance 3,552,669 4.192 % $2,341 $2,341 $606 $2,947 Swim Center Maintenance 601,262 0.709 % $396 $396 $103 $499 Urban Forest Services 334,499 0.395 % $220 $220 $57 $277 Facilities Maintenance 1,359,287 1.604 % $896 $896 $232 $1,128 Streets Maintenance 1,766,497 2.084 % $1,164 $1,164 $301 $1,465 Stormwater and Flood Control 1,115,930 1.317 % $735 $735 $190 $925 Traffic Signals & Lighting 598,015 0.706 % $394 $394 $102 $496 Fleet 1,395,775 1.647 % $920 $920 $238 $1,158 City Administration 1,417,084 1.672 % $934 $934 $934 Transportation/Plan Engineering 1,123,041 1.325 % $740 $740 $192 $932 Recreation Administration 872,934 1.030 % $575 $575 $149 $724 Recreation Facilities 299,765 0.354 % $198 $198 $51 $249 Youth Services 1,228,850 1.450 % $810 $810 $210 $1,020 Community Services 516,824 0.610 % $341 $341 $88 $429 Ranger Program 803,371 0.948 % $529 $529 $137 $666 Aquatics 568,014 0.670 % $374 $374 $97 $471 Golf Course 831,862 0.982 % $548 $548 $142 $690 Police Administration 1,880,726 2.219 % $1,239 $1,239 $321 $1,560 Patrol 12,616,286 14.886 % $8,314 $8,314 $2,152 $10,466 Investigations 3,621,224 4.273 % $2,386 $2,386 $618 $3,004 Police Support Services 3,315,494 3.912 % $2,185 $2,185 $565 $2,750 Neighborhood Services 284,409 0.336 % $187 $187 $49 $236 Traffic Safety 863,845 1.019 % $569 $569 $147 $716 Page 215 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 50Schedule 4.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,261,650 1.489 % $831 $831 $215 $1,046 Emergency Response 13,924,054 16.429 % $9,176 $9,176 $2,375 $11,551 Hazard Prevention 965,976 1.140 % $637 $637 $165 $802 Training Services 143,900 0.170 % $95 $95 $25 $120 Fire Station 40,691 0.048 % $27 $27 $7 $34 Disaster Assistance 97,605 0.115 % $64 $64 $17 $81 Fire Apparatus Service 502,880 0.593 % $331 $331 $86 $417 Finance Non Departmental 288,297 0.340 % $190 $190 $49 $239 Human Relations 63,055 0.074 % $42 $42 $11 $53 CIP Project Engineering 2,664,647 3.144 % $1,756 $1,756 $454 $2,210 Community Services Group 660,112 0.779 % $435 $435 $113 $548 Solid Waste Recycling 185,845 0.219 % $122 $122 $32 $154 Office of DEI 149,224 0.176 % $98 $98 $98 Engineering 751,455 0.887 % $495 $495 $128 $623 Housing Policy/Homelessness 1,017,132 1.200 % $670 $670 $173 $843 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.112 % $62 $62 $16 $78 Mobile Crisis Unit 43,085 0.050 % $33 $33 $5 $38 Total84,750,486 100.000 %$55,851 $55,851 $14,146 $69,997 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 216 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 51Schedule 4.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $26,587 $26,587 $6,734 $33,321 Information Services 50 50.000 % $26,587 $26,587 $6,734 $33,321 Total100 100.000 %$53,174 $53,174 $13,468 $66,642 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource:Page 217 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 52Schedule 4.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $64,361 $64,361 $16,301 $80,662 Total100 100.000 %$64,361 $64,361 $16,301 $80,662 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource:Page 218 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 53Schedule 4.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $62,911 $62,911 $15,934 $78,845 Total100 100.000 %$62,911 $62,911 $15,934 $78,845 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource:Page 219 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 54Schedule 4.0092022TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Council $2,959 $2,797 $162 Office of DEI $1,796 $1,698 $98 City Administration $934 $934 Community Services Group $9,968 $9,420 $548 City Attorney $20,757 $19,617 $1,140 City Clerk $9,081 $8,582 $499 Finance $36,039 $34,059 $1,980 Network Services $82,240 $46,231 $2,688 $33,321 Information Services $53,599 $19,164 $1,114 $33,321 Finance Support Services $1,608 $1,520 $88 Human Resources $29,060 $27,464 $1,596 Wellness Program $153 $144 $9 Public Works Administration $16,147 $15,260 $887 Facilities Maintenance $20,525 $19,397 $1,128 Fleet $21,076 $19,918 $1,158 CIP Project Engineering $40,234 $38,024 $2,210 Transportation/Plan Engineering $16,958 $16,026 $932 Insurance ISF Fund $60,664 $60,664 Cultural Activities $5,018 $4,742 $276 Economic Development $93,965 $12,572 $731 $80,662 Natural Resource Protection $94,207 $14,518 $844 $78,845 Community Promotion $6,276 $5,931 $345 Finance Non Departmental $4,353 $4,114 $239 Community Development Admin $13,633 $12,884 $749 Commissions & Committees $204 $193 $11 Planning $27,594 $26,078 $1,516 Engineering $11,346 $10,723 $623 Building and Safety $48,853 $46,169 $2,684 Human Relations $952 $899 $53 Housing Policy/Homelessness $15,358 $14,515 $843 Parks Maintenance $53,644 $50,697 $2,947 Swim Center Maintenance $9,079 $8,580 $499 Urban Forest Services $5,050 $4,773 $277 Streets Maintenance $26,673 $25,208 $1,465 Traffic Signals & Lighting $9,030 $8,534 $496 Stormwater and Flood Control $16,849 $15,924 $925 Solid Waste Recycling $2,806 $2,652 $154 Recreation Administration $13,181 $12,457 $724 Recreation Facilities $4,527 $4,278 $249 Youth Services $18,556 $17,536 $1,020 Page 220 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 55Schedule 4.0092022TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCommunity Services $7,804 $7,375 $429 Ranger Program $12,130 $11,464 $666 Aquatics $8,577 $8,106 $471 Golf Course $12,561 $11,871 $690 Jack House $15 $14 $1 Police Administration $28,398 $26,838 $1,560 Patrol $190,502 $180,036 $10,466 Investigations $54,679 $51,675 $3,004 Police Support Services $50,063 $47,313 $2,750 Neighborhood Services $4,295 $4,059 $236 Traffic Safety $13,043 $12,327 $716 Fire Administration $19,050 $18,004 $1,046 Emergency Response $210,249 $198,698 $11,551 Hazard Prevention $14,587 $13,785 $802 Training Services $2,173 $2,053 $120 Recruit Academy $1,429 $1,351 $78 Fire Apparatus Service $7,593 $7,176 $417 Fire Station $615 $581 $34 Mobile Crisis Unit $653 $615 $38 Disaster Assistance $1,474 $1,393 $81 FD201 Local Sales Tax FundFD202 Downtown Bid Fund $3,170 $3,170 FD206 Law Enforcement Grant Fund $2,328 $2,328 FD208 Tourism Bid Fund $22,896 $22,896 FD212 San Luis Ranch CFD $60 $60 FD406 Public Safety Equip Replacement Fund $1,449 $1,449 FD601 Water Fund $105,217 $105,217 FD602 Sewer Fund $112,049 $112,049 FD611 Parking Fund $41,568 $41,568 FD621Transit Fund $15,488 $15,488 FD701 General Agency Fund $5,950 $5,950 FD705 Whale Rock Fund $14,339 $14,339 FD711 Hazardous Mat Task Force Fund $697 $697 FD712 City Of SLO PEG Fund $938 $938 FD713 SLCUSD PEG Fund $4,387 $4,387 FD715 Boysen Ranch Conserv Easemt Fund $168 $168 All OtherTotal$1,875,546 $1,579,400 $69,997 $66,642 $80,662 $78,845 Page 221 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 5.01 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 222 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupCosts to be allocatedDetail page 57Schedule 5.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $660,112 $660,112 Allocated additions: 1011010 - Office of DEI $1,173 $230 $1,403 1011001 - City Administration $7,946 $2,022 $9,968 1011501 - City Attorney$8,201 $8,201 1011021 - City Clerk$668 $668 1012000 - Finance $11,355 $11,355 1011101 - Network Services$15,725 $15,725 1011103 - Information Services$5,480 $5,480 1012006 - Finance Support Services$666 $666 1013001 - Human Resources$16,739 $16,739 1013003 - Wellness Program$85 $85 8020000 - Insurance ISF Fund$34,580 $34,580 Total allocated additions:$9,119 $95,751 $104,870 $104,870 Total to be allocated$669,231 $95,751 $764,982 Page 223 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupSchedule of costs to beallocated by functionDetail page 58Schedule 5.0032022TotalGeneral & AdminProject SupervisionWages & BenefitsSALARIES & WAGES$394,799 $63,365 $331,434 FRINGE BENEFITS$220,022 $35,314 $184,708 Other Expense and CostSERVICES & SUPPLIES $45,291 $7,269 $38,022 Departmental Expenditures$660,112 $105,948 $554,164 Additions: 1stOther$9,119 $9,119 Functional Cost$669,231 $115,067 $554,164 Reallocate Admin($115,067) $115,067 Allocable Costs$669,231 $669,231 1st Allocation$669,231 $669,231 Additions: 2ndOther$95,751 $95,751 Functional Cost$95,751 $95,751 Reallocate Admin($95,751) $95,751 Allocable Costs$95,751 $95,751 2nd Allocation$95,751 $95,751 Total allocated$764,982 $764,982 Page 224 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupDetail allocation ofProject SupervisionDetail page 59Schedule 5.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 698 8.314 % $55,643 $55,643 $7,961 $63,604 FD602 Sewer Fund 698 8.314 % $55,643 $55,643 $7,961 $63,604 FD611 Parking Fund 765 9.113 % $60,984 $60,984 $8,725 $69,709 FD621Transit Fund 660 7.862 % $52,614 $52,614 $7,528 $60,142 FD705 Whale Rock Fund 143 1.703 % $11,400 $11,400 $1,631 $13,031 Solid Waste Recycling 554 6.599 % $44,164 $44,164 $6,319 $50,483 Community Development Admin 1,344 16.010 % $107,141 $107,141 $15,329 $122,470 Public Works Administration 2,189 26.075 % $174,502 $174,502 $24,967 $199,469 Recreation Administration 1,344 16.010 % $107,140 $107,140 $15,330 $122,470 Total8,395 100.000 %$669,231 $669,231 $95,751 $764,982 (A) Alloc basis:Percent of Project Supervision Time by Department/FundSource:Salary & Wage AnalysisPage 225 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCommunity Services GroupDepartmental CostAllocation SummaryDetail page 60Schedule 5.0052022TotalProject SupervisionPublic Works Administration$199,469 $199,469 Community Development Admin$122,470 $122,470 Solid Waste Recycling$50,483 $50,483 Recreation Administration$122,470 $122,470 FD601 Water Fund$63,604 $63,604 FD602 Sewer Fund$63,604 $63,604 FD611 Parking Fund$69,709 $69,709 FD621Transit Fund$60,142 $60,142 FD705 Whale Rock Fund$13,031 $13,031 Total$764,982 $764,982 Page 226 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 6.01 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 227 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyCosts to be allocatedDetail page 62Schedule 6.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,374,705 $1,374,705 Deductions: GENERAL GOVERNMENT EXP ($62,431) Total deductions:($62,431)($62,431) Allocated additions: 10000000 - Building Charge $1,607 $1,607 1011002 - City Council $26,254 $16,334 $42,588 1011010 - Office of DEI $1,005 $197 $1,202 1011001 - City Administration $16,547 $4,210 $20,757 1011501 - City Attorney$1,000 $1,000 1011021 - City Clerk$40,661 $40,661 1012000 - Finance $21,741 $21,741 1011101 - Network Services$23,479 $23,479 1011103 - Information Services$13,345 $13,345 1012006 - Finance Support Services$1,386 $1,386 1013001 - Human Resources$14,348 $14,348 1013003 - Wellness Program$73 $73 1015005 - Facilities Maintenance$7,199 $7,199 8020000 - Insurance ISF Fund$30,303 $30,303 Total allocated additions:$45,413 $174,276 $219,689 $219,689 Total to be allocated$1,357,687 $174,276 $1,531,963 Page 228 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 63Schedule 6.0032022TotalGeneral & AdminCity AttorneyOther GF ExpWages & BenefitsSALARIES & WAGES $709,342 $709,342 FRINGE BENEFITS $436,714 $436,714 Other Expense and CostSERVICES & SUPPLIES $106,604 $106,604 GENERAL FUND EXP $59,614 $59,614 GENERAL GOVERNMENT EXP $62,431 $62,431 Departmental Expenditures$1,374,705 $62,431 $1,252,660 $59,614 Cost AdjustmentsDeductions ($62,431) ($62,431)Additions: 1stOther$45,413 $45,413 Functional Cost$1,357,687 $45,413 $1,252,660 $59,614 Reallocate Admin($45,413) $43,350 $2,063 Allocable Costs$1,357,687 $1,296,010 $61,677 1st Allocation$1,357,687 $1,296,010 $61,677 Additions: 2ndOther$174,276 $174,276 Functional Cost$174,276 $174,276 Reallocate Admin($174,276) $166,359 $7,917 Allocable Costs$174,276 $166,359 $7,917 2nd Allocation$174,276 $166,359 $7,917 Total allocated$1,531,963 $1,462,369 $69,594 Page 229 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 64Schedule 6.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.222 % $2,876 $2,876 $2,876 Cultural Activities 332,351 0.300 % $3,887 $3,887 $510 $4,397 Economic Development 881,015 0.795 % $10,305 $10,305 $1,353 $11,658 Natural Resource Protection 1,017,359 0.918 % $11,900 $11,900 $1,562 $13,462 Community Promotion 415,604 0.375 % $4,861 $4,861 $638 $5,499 City Clerk 601,382 0.543 % $7,034 $7,034 $924 $7,958 Finance 2,386,753 2.154 % $27,917 $27,917 $3,665 $31,582 Network Services 3,239,708 2.924 % $37,894 $37,894 $4,975 $42,869 Human Resources 1,924,607 1.737 % $22,512 $22,512 $2,956 $25,468 Insurance ISF Fund 4,251,072 3.837 % $49,724 $49,724 $6,528 $56,252 Wellness Program 10,134 0.009 % $119 $119 $16 $135 Community Development Admin 902,888 0.815 % $10,561 $10,561 $1,387 $11,948 Commissions & Committees 13,508 0.012 % $158 $158 $21 $179 Planning 1,827,448 1.649 % $21,375 $21,375 $2,806 $24,181 Building and Safety 3,235,392 2.920 % $37,843 $37,843 $4,969 $42,812 Public Works Administration 1,069,343 0.965 % $12,508 $12,508 $1,642 $14,150 Parks Maintenance 3,552,669 3.206 % $41,555 $41,555 $5,456 $47,011 Swim Center Maintenance 601,262 0.543 % $7,033 $7,033 $923 $7,956 Urban Forest Services 334,499 0.302 % $3,913 $3,913 $514 $4,427 Facilities Maintenance 1,359,287 1.227 % $15,899 $15,899 $2,087 $17,986 Streets Maintenance 1,766,497 1.594 % $20,662 $20,662 $2,713 $23,375 Stormwater and Flood Control 1,115,930 1.007 % $13,053 $13,053 $1,714 $14,767 Traffic Signals & Lighting 598,015 0.540 % $6,995 $6,995 $918 $7,913 Fleet 1,395,775 1.260 % $16,326 $16,326 $2,143 $18,469 City Administration 1,417,084 1.279 % $16,575 $16,575 $16,575 Transportation/Plan Engineering 1,123,041 1.014 % $13,136 $13,136 $1,725 $14,861 Recreation Administration 872,934 0.788 % $10,210 $10,210 $1,341 $11,551 Recreation Facilities 299,765 0.271 % $3,506 $3,506 $460 $3,966 Youth Services 1,228,850 1.109 % $14,373 $14,373 $1,887 $16,260 Ranger Program 803,371 0.725 % $9,397 $9,397 $1,234 $10,631 Aquatics 568,014 0.513 % $6,644 $6,644 $872 $7,516 Police Administration 1,880,726 1.697 % $21,998 $21,998 $2,888 $24,886 Patrol 12,616,286 11.386 % $147,569 $147,569 $19,375 $166,944 Investigations 3,621,224 3.268 % $42,356 $42,356 $5,561 $47,917 Neighborhood Services 284,409 0.257 % $3,327 $3,327 $437 $3,764 Traffic Safety 863,845 0.780 % $10,104 $10,104 $1,327 $11,431 Fire Administration 1,261,650 1.139 % $14,757 $14,757 $1,937 $16,694 Emergency Response 13,924,054 12.567 % $162,866 $162,866 $21,383 $184,249 Hazard Prevention 965,976 0.872 % $11,299 $11,299 $1,483 $12,782 Training Services 143,900 0.130 % $1,683 $1,683 $221 $1,904 Fire Station 40,691 0.037 % $476 $476 $62 $538 Page 230 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 65Schedule 6.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.088 % $1,142 $1,142 $150 $1,292 FD202 Downtown Bid Fund 222,141 0.200 % $2,598 $2,598 $341 $2,939 FD601 Water Fund 7,373,267 6.654 % $86,243 $86,243 $11,323 $97,566 FD611 Parking Fund 2,912,940 2.629 % $34,072 $34,072 $4,473 $38,545 FD602 Sewer Fund 7,851,974 7.087 % $91,842 $91,842 $12,058 $103,900 Golf Course 831,862 0.751 % $9,730 $9,730 $1,277 $11,007 FD705 Whale Rock Fund 1,004,841 0.907 % $11,753 $11,753 $1,543 $13,296 Information Services 1,342,915 1.212 % $15,708 $15,708 $2,062 $17,770 FD208 Tourism Bid Fund 1,604,475 1.448 % $18,767 $18,767 $2,464 $21,231 FD621Transit Fund 1,085,357 0.980 % $12,695 $12,695 $1,667 $14,362 FD206 Law Enforcement Grant Fund 163,144 0.147 % $1,908 $1,908 $251 $2,159 Fire Apparatus Service 502,880 0.454 % $5,882 $5,882 $772 $6,654 Police Support Services 3,315,494 2.992 % $38,780 $38,780 $5,092 $43,872 Community Services 516,824 0.466 % $6,045 $6,045 $794 $6,839 FD711 Hazardous Mat Task Force Fund 48,857 0.044 % $571 $571 $75 $646 Human Relations 63,055 0.057 % $738 $738 $97 $835 CIP Project Engineering 2,664,647 2.405 % $31,168 $31,168 $4,092 $35,260 Community Services Group 660,112 0.596 % $7,721 $7,721 $7,721 Solid Waste Recycling 185,845 0.168 % $2,174 $2,174 $285 $2,459 Finance Support Services 106,558 0.096 % $1,246 $1,246 $164 $1,410 Finance Non Departmental 288,297 0.260 % $3,372 $3,372 $443 $3,815 Office of DEI 149,224 0.135 % $1,745 $1,745 $1,745 Engineering 751,455 0.678 % $8,790 $8,790 $1,154 $9,944 Housing Policy/Homelessness 1,017,132 0.918 % $11,897 $11,897 $1,562 $13,459 Jack House 1,008 0.001 % $12 $12 $2 $14 Recruit Academy 94,684 0.085 % $1,107 $1,107 $145 $1,252 Mobile Crisis Unit 43,085 0.039 % $504 $504 $66 $570 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $50 $50 $7 $57 FD701 General Agency Fund 416,979 0.376 % $4,877 $4,877 $640 $5,517 FD712 City Of SLO PEG Fund 65,750 0.059 % $769 $769 $101 $870 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $137 $137 $18 $155 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $1,188 $1,188 $156 $1,344 FD713 SLCUSD PEG Fund 307,160 0.275 % $3,593 $3,593 $472 $4,065 All Other 38 Total110,801,297 100.000 %$1,296,010 $1,296,010 $166,359 $1,462,369 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 231 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 66Schedule 6.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.290 % $179 $179 $179 Cultural Activities 332,351 0.392 % $242 $242 $33 $275 Economic Development 881,015 1.040 % $641 $641 $86 $727 Natural Resource Protection 1,017,359 1.200 % $740 $740 $100 $840 Community Promotion 415,604 0.490 % $302 $302 $41 $343 City Attorney 1,374,705 1.622 % $1,000 $1,000 $1,000 City Clerk 601,382 0.710 % $438 $438 $59 $497 Finance 2,386,753 2.816 % $1,737 $1,737 $234 $1,971 Network Services 3,239,708 3.823 % $2,358 $2,358 $317 $2,675 Information Services 1,342,915 1.585 % $977 $977 $131 $1,108 Finance Support Services 106,558 0.126 % $78 $78 $10 $88 Human Resources 1,924,607 2.271 % $1,401 $1,401 $188 $1,589 Wellness Program 10,134 0.012 % $7 $7 $1 $8 Community Development Admin 902,888 1.065 % $657 $657 $88 $745 Commissions & Committees 13,508 0.016 % $10 $10 $1 $11 Planning 1,827,448 2.156 % $1,330 $1,330 $179 $1,509 Building and Safety 3,235,392 3.818 % $2,355 $2,355 $317 $2,672 Public Works Administration 1,069,343 1.262 % $778 $778 $105 $883 Parks Maintenance 3,552,669 4.192 % $2,585 $2,585 $348 $2,933 Swim Center Maintenance 601,262 0.709 % $438 $438 $59 $497 Urban Forest Services 334,499 0.395 % $243 $243 $33 $276 Facilities Maintenance 1,359,287 1.604 % $989 $989 $133 $1,122 Streets Maintenance 1,766,497 2.084 % $1,286 $1,286 $173 $1,459 Stormwater and Flood Control 1,115,930 1.317 % $812 $812 $109 $921 Traffic Signals & Lighting 598,015 0.706 % $435 $435 $59 $494 Fleet 1,395,775 1.647 % $1,016 $1,016 $137 $1,153 City Administration 1,417,084 1.672 % $1,031 $1,031 $1,031 Transportation/Plan Engineering 1,123,041 1.325 % $817 $817 $110 $927 Recreation Administration 872,934 1.030 % $635 $635 $85 $720 Recreation Facilities 299,765 0.354 % $218 $218 $29 $247 Youth Services 1,228,850 1.450 % $894 $894 $120 $1,014 Community Services 516,824 0.610 % $376 $376 $51 $427 Ranger Program 803,371 0.948 % $585 $585 $79 $664 Aquatics 568,014 0.670 % $413 $413 $56 $469 Golf Course 831,862 0.982 % $605 $605 $81 $686 Police Administration 1,880,726 2.219 % $1,369 $1,369 $184 $1,553 Patrol 12,616,286 14.886 % $9,181 $9,181 $1,235 $10,416 Investigations 3,621,224 4.273 % $2,635 $2,635 $354 $2,989 Police Support Services 3,315,494 3.912 % $2,413 $2,413 $324 $2,737 Neighborhood Services 284,409 0.336 % $207 $207 $28 $235 Traffic Safety 863,845 1.019 % $629 $629 $85 $714 Page 232 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 67Schedule 6.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,261,650 1.489 % $918 $918 $123 $1,041 Emergency Response 13,924,054 16.429 % $10,133 $10,133 $1,363 $11,496 Hazard Prevention 965,976 1.140 % $703 $703 $95 $798 Training Services 143,900 0.170 % $105 $105 $14 $119 Fire Station 40,691 0.048 % $30 $30 $4 $34 Disaster Assistance 97,605 0.115 % $71 $71 $10 $81 Fire Apparatus Service 502,880 0.593 % $366 $366 $49 $415 Finance Non Departmental 288,297 0.340 % $210 $210 $28 $238 Human Relations 63,055 0.074 % $46 $46 $6 $52 CIP Project Engineering 2,664,647 3.144 % $1,939 $1,939 $261 $2,200 Community Services Group 660,112 0.779 % $480 $480 $480 Solid Waste Recycling 185,845 0.219 % $135 $135 $18 $153 Office of DEI 149,224 0.176 % $109 $109 $109 Engineering 751,455 0.887 % $547 $547 $74 $621 Housing Policy/Homelessness 1,017,132 1.200 % $740 $740 $100 $840 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.112 % $69 $69 $9 $78 Mobile Crisis Unit 43,085 0.050 % $33 $33 $1 $34 Total84,750,486 100.000 %$61,677 $61,677 $7,917 $69,594 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 233 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 68Schedule 6.0062022TotalCity AttorneyOther GF ExpCity Council$3,055 $2,876 $179 Office of DEI$1,854 $1,745 $109 City Administration$17,606 $16,575 $1,031 Community Services Group$8,201 $7,721 $480 City Attorney$1,000 $1,000 City Clerk$8,455 $7,958 $497 Finance $33,553 $31,582 $1,971 Network Services$45,544 $42,869 $2,675 Information Services$18,878 $17,770 $1,108 Finance Support Services$1,498 $1,410 $88 Human Resources$27,057 $25,468 $1,589 Wellness Program$143 $135 $8 Public Works Administration$15,033 $14,150 $883 Facilities Maintenance$19,108 $17,986 $1,122 Fleet$19,622 $18,469 $1,153 CIP Project Engineering$37,460 $35,260 $2,200 Transportation/Plan Engineering$15,788 $14,861 $927 Insurance ISF Fund$56,252 $56,252 Cultural Activities$4,672 $4,397 $275 Economic Development$12,385 $11,658 $727 Natural Resource Protection$14,302 $13,462 $840 Community Promotion$5,842 $5,499 $343 Finance Non Departmental$4,053 $3,815 $238 Community Development Admin$12,693 $11,948 $745 Commissions & Committees$190 $179 $11 Planning$25,690 $24,181 $1,509 Engineering$10,565 $9,944 $621 Building and Safety$45,484 $42,812 $2,672 Human Relations$887 $835 $52 Housing Policy/Homelessness$14,299 $13,459 $840 Parks Maintenance$49,944 $47,011 $2,933 Swim Center Maintenance$8,453 $7,956 $497 Urban Forest Services$4,703 $4,427 $276 Streets Maintenance$24,834 $23,375 $1,459 Traffic Signals & Lighting$8,407 $7,913 $494 Stormwater and Flood Control$15,688 $14,767 $921 Solid Waste Recycling$2,612 $2,459 $153 Recreation Administration$12,271 $11,551 $720 Recreation Facilities$4,213 $3,966 $247 Youth Services$17,274 $16,260 $1,014 Community Services$7,266 $6,839 $427 Ranger Program$11,295 $10,631 $664 Page 234 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 69Schedule 6.0062022TotalCity AttorneyOther GF ExpAquatics$7,985 $7,516 $469 Golf Course $11,693 $11,007 $686 Jack House$15 $14 $1 Police Administration$26,439 $24,886 $1,553 Patrol$177,360 $166,944 $10,416 Investigations$50,906 $47,917 $2,989 Police Support Services$46,609 $43,872 $2,737 Neighborhood Services$3,999 $3,764 $235 Traffic Safety$12,145 $11,431 $714 Fire Administration$17,735 $16,694 $1,041 Emergency Response$195,745 $184,249 $11,496 Hazard Prevention$13,580 $12,782 $798 Training Services$2,023 $1,904 $119 Recruit Academy$1,330 $1,252 $78 Fire Apparatus Service$7,069 $6,654 $415 Fire Station$572 $538 $34 Mobile Crisis Unit$604 $570 $34 Disaster Assistance$1,373 $1,292 $81 FD201 Local Sales Tax FundFD202 Downtown Bid Fund$2,939 $2,939 FD206 Law Enforcement Grant Fund$2,159 $2,159 FD208 Tourism Bid Fund$21,231 $21,231 FD212 San Luis Ranch CFD$57 $57 FD406 Public Safety Equip Replacement Fund $1,344 $1,344 FD601 Water Fund$97,566 $97,566 FD602 Sewer Fund$103,900 $103,900 FD611 Parking Fund$38,545 $38,545 FD621Transit Fund$14,362 $14,362 FD701 General Agency Fund$5,517 $5,517 FD705 Whale Rock Fund$13,296 $13,296 FD711 Hazardous Mat Task Force Fund$646 $646 FD712 City Of SLO PEG Fund$870 $870 FD713 SLCUSD PEG Fund$4,065 $4,065 FD715 Boysen Ranch Conserv Easemt Fund $155 $155 All OtherTotal$1,531,963 $1,462,369 $69,594 Page 235 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 7.01 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 236 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkCosts to be allocatedDetail page 71Schedule 7.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $601,382 $601,382 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011010 - Office of DEI $1,341 $263 $1,604 1011001 - City Administration $7,239 $1,842 $9,081 1011501 - City Attorney $7,472 $983 $8,455 1012000 - Finance $11,943 $11,943 1011101 - Network Services$29,641 $29,641 1011103 - Information Services$6,262 $6,262 1012006 - Finance Support Services$606 $606 1013001 - Human Resources$19,130 $19,130 1013003 - Wellness Program$97 $97 1015005 - Facilities Maintenance$11,858 $11,858 8020000 - Insurance ISF Fund$39,393 $39,393 Total allocated additions:$18,699 $122,018 $140,717 $140,717 Total to be allocated$620,081 $122,018 $742,099 Page 237 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 72Schedule 7.0032022TotalGeneral & AdminCity Clerk ServicesPublic Counter/Main City PhoneGeneral GovernmentWages & BenefitsSALARIES & WAGES $301,803 $72,282 $158,386 $23,933 $47,202 FRINGE BENEFITS $219,386 $52,543 $115,134 $17,397 $34,312 Other Expense and CostSERVICES & SUPPLIES $14,409 $3,451 $7,562 $1,143 $2,253 ADVERTISING & PUBLIC OUTREACH $5,612 $5,612 OTHER CONTRACT SERVICES $51,927 $21,809 $30,118 PUBLICATIONS & SUBSCRIPTIONS $8,245 $8,245 Departmental Expenditures$601,382 $128,276 $294,939 $64,282 $113,885 Additions: 1stOther $18,699 $18,699 Functional Cost$620,081 $146,975 $294,939 $64,282 $113,885 Reallocate Admin($146,975) $91,626 $19,970 $35,379 Allocable Costs$620,081 $386,565 $84,252 $149,264 Unallocated ($149,264)($149,264)1st Allocation$470,817 $386,565 $84,252 Additions: 2ndOther $122,018 $122,018 Functional Cost$122,018 $122,018 Reallocate Admin($122,018) $76,067 $16,579 $29,372 Allocable Costs$122,018 $76,067 $16,579 $29,372 Unallocated ($29,372)($29,372)2nd Allocation$92,646 $76,067 $16,579 Total allocated$563,463 $462,632 $100,831 Page 238 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 73Schedule 7.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 6 2.222 % $8,590 $8,590 $2,817 $11,407 Fire Administration 9 3.333 % $12,886 $12,886 $4,226 $17,112 FD601 Water Fund 6 2.222 % $8,590 $8,590 $2,817 $11,407 FD602 Sewer Fund 6 2.222 % $8,590 $8,590 $2,817 $11,407 Recreation Administration 5 1.852 % $7,159 $7,159 $2,348 $9,507 City Administration 80 29.630 % $114,538 $114,538 $114,538 Public Works Administration 50 18.519 % $71,586 $71,586 $23,477 $95,063 City Attorney 28 10.370 % $40,088 $40,088 $40,088 Human Resources 13 4.815 % $18,612 $18,612 $6,104 $24,716 Finance 18 6.667 % $25,771 $25,771 $8,452 $34,223 Community Development Admin 36 13.333 % $51,542 $51,542 $16,904 $68,446 FD611 Parking Fund 7 2.593 % $10,022 $10,022 $3,287 $13,309 FD621Transit Fund 6 2.222 % $8,591 $8,591 $2,818 $11,409 Total270 100.000 %$386,565 $386,565 $76,067 $462,632 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating programPage 239 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 74Schedule 7.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.680 % $573 $573 $117 $690 Facilities Maintenance 500 1.133 % $955 $955 $196 $1,151 Streets Maintenance 1,000 2.266 % $1,909 $1,909 $391 $2,300 Stormwater and Flood Control 735 1.666 % $1,403 $1,403 $288 $1,691 Traffic Signals & Lighting 200 0.453 % $382 $382 $78 $460 Transportation/Plan Engineering 600 1.360 % $1,146 $1,146 $235 $1,381 Recreation Administration 400 0.907 % $764 $764 $157 $921 Recreation Facilities 100 0.227 % $191 $191 $39 $230 Youth Services 800 1.813 % $1,528 $1,528 $313 $1,841 Community Services 200 0.453 % $382 $382 $78 $460 Ranger Program 800 1.813 % $1,528 $1,528 $313 $1,841 Aquatics 100 0.227 % $191 $191 $39 $230 Golf Course 400 0.907 % $764 $764 $157 $921 Police Administration 650 1.473 % $1,241 $1,241 $254 $1,495 Patrol 4,500 10.199 % $8,593 $8,593 $1,761 $10,354 Investigations 1,500 3.400 % $2,864 $2,864 $587 $3,451 Police Support Services 2,050 4.646 % $3,914 $3,914 $802 $4,716 Neighborhood Services 100 0.227 % $191 $191 $39 $230 Traffic Safety 300 0.680 % $573 $573 $117 $690 Fire Administration 400 0.907 % $764 $764 $157 $921 Emergency Response 4,500 10.199 % $8,593 $8,593 $1,761 $10,354 Hazard Prevention 550 1.247 % $1,050 $1,050 $215 $1,265 FD601 Water Fund 3,189 7.228 % $6,089 $6,089 $1,248 $7,337 FD621Transit Fund 348 0.789 % $664 $664 $136 $800 City Administration 500 1.133 % $955 $955 $955 Economic Development 100 0.227 % $191 $191 $39 $230 Natural Resource Protection 300 0.680 % $573 $573 $117 $690 Community Promotion 25 0.057 % $48 $48 $10 $58 City Attorney 300 0.680 % $573 $573 $573 Finance 1,500 3.400 % $2,864 $2,864 $587 $3,451 Network Services 855 1.938 % $1,633 $1,633 $335 $1,968 Information Services 850 1.926 % $1,623 $1,623 $333 $1,956 Human Resources 1,000 2.266 % $1,909 $1,909 $391 $2,300 Community Development Admin 500 1.133 % $955 $955 $196 $1,151 Building and Safety 1,550 3.513 % $2,960 $2,960 $606 $3,566 Public Works Administration 500 1.133 % $955 $955 $196 $1,151 Parks Maintenance 1,200 2.720 % $2,291 $2,291 $470 $2,761 Swim Center Maintenance 100 0.227 % $191 $191 $39 $230 Fire Apparatus Service 200 0.453 % $382 $382 $78 $460 Fleet 600 1.360 % $1,146 $1,146 $235 $1,381 FD611 Parking Fund 1,422 3.223 % $2,715 $2,715 $556 $3,271 Page 240 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 75Schedule 7.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 3.173 % $2,673 $2,673 $548 $3,221 Planning 1,000 2.266 % $1,909 $1,909 $391 $2,300 City Council 500 1.133 % $955 $955 $955 Tourism and Bid Promotion 175 0.397 % $334 $334 $68 $402 Community Services Group 350 0.793 % $668 $668 $668 Housing Policy/Homelessness 400 0.907 % $764 $764 $157 $921 Solid Waste Recycling 110 0.249 % $210 $210 $43 $253 Office of DEI 100 0.227 % $191 $191 $191 Engineering 500 1.133 % $955 $955 $196 $1,151 Training Services 100 0.227 % $191 $191 $39 $230 FD705 Whale Rock Fund 410 0.929 % $783 $783 $160 $943 FD602 Sewer Fund 3,354 7.597 % $6,403 $6,403 $1,311 $7,714 Total44,123 100.000 %$84,252 $84,252 $16,579 $100,831 (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 241 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 76Schedule 7.0062022TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Council$955 $955 Office of DEI$191 $191 City Administration$115,493 $114,538 $955 Community Services Group$668 $668 City Attorney$40,661 $40,088 $573 Finance $37,674 $34,223 $3,451 Network Services$1,968 $1,968 Information Services$1,956 $1,956 Human Resources$27,016 $24,716 $2,300 Public Works Administration$96,214 $95,063 $1,151 Facilities Maintenance$1,151 $1,151 Fleet$1,381 $1,381 CIP Project Engineering$3,221 $3,221 Transportation/Plan Engineering$1,381 $1,381 Economic Development$230 $230 Natural Resource Protection$690 $690 Tourism and Bid Promotion$402 $402 Community Promotion$58 $58 Community Development Admin$69,597 $68,446 $1,151 Planning$2,300 $2,300 Engineering$1,151 $1,151 Building and Safety$3,566 $3,566 Housing Policy/Homelessness$921 $921 Parks Maintenance$2,761 $2,761 Swim Center Maintenance$230 $230 Urban Forest Services$690 $690 Streets Maintenance$2,300 $2,300 Traffic Signals & Lighting$460 $460 Stormwater and Flood Control$1,691 $1,691 Solid Waste Recycling$253 $253 Recreation Administration$10,428 $9,507 $921 Recreation Facilities$230 $230 Youth Services$1,841 $1,841 Community Services$460 $460 Ranger Program$1,841 $1,841 Aquatics$230 $230 Golf Course $921 $921 Police Administration$12,902 $11,407 $1,495 Patrol$10,354 $10,354 Investigations$3,451 $3,451 Page 242 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 77Schedule 7.0062022TotalCity Clerk ServicesPublic Counter/Main City PhonePolice Support Services$4,716 $4,716 Neighborhood Services$230 $230 Traffic Safety$690 $690 Fire Administration$18,033 $17,112 $921 Emergency Response$10,354 $10,354 Hazard Prevention$1,265 $1,265 Training Services$230 $230 Fire Apparatus Service$460 $460 FD601 Water Fund$18,744 $11,407 $7,337 FD602 Sewer Fund$19,121 $11,407 $7,714 FD611 Parking Fund$16,580 $13,309 $3,271 FD621Transit Fund$12,209 $11,409 $800 FD705 Whale Rock Fund$943 $943 Total$563,463 $462,632 $100,831 Page 243 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 8.01 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 244 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 8.01 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. Cannabis – These costs are related to cannabis and are identified but not allocated. Page 245 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Costs to be allocatedDetail page 79Schedule 8.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,386,753 $2,386,753 Deductions: GENERAL GOVERMENT ($43,303) Total deductions:($43,303)($43,303) Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011002 - City Council $16,878 $10,500 $27,378 1011010 - Office of DEI $5,027 $987 $6,014 1011001 - City Administration $28,729 $7,310 $36,039 1011501 - City Attorney $29,654 $3,899 $33,553 1011021 - City Clerk $28,635 $9,039 $37,674 1012000 - Finance $3,630 $3,630 1011101 - Network Services$90,149 $90,149 1011103 - Information Services$23,484 $23,484 1012006 - Finance Support Services$2,407 $2,407 1013001 - Human Resources$71,738 $71,738 1013003 - Wellness Program$363 $363 1015005 - Facilities Maintenance$46,290 $46,290 8020000 - Insurance ISF Fund$147,833 $147,833 Total allocated additions:$119,256 $417,629 $536,885 $536,885 Total to be allocated$2,462,706 $417,629 $2,880,335 Page 246 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 80Schedule 8.0032022TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierWages & BenefitsSALARIES & WAGES $1,188,830 $288,291 $64,435 $51,357 $123,282 $102,120 $375,195 $16,525 $46,008 FRINGE BENEFITS $813,080 $197,172 $44,069 $35,125 $84,316 $69,844 $256,608 $11,302 $31,466 Other Expense and CostSERVICES AND SUPPLIES $318,815 $77,313 $17,280 $13,773 $33,061 $27,386 $100,618 $4,432 $12,338 REVENUE - CONTRACT SVC/POSTAG $22,725 $22,725 GENERAL GOVERMENT $43,303 $43,303 Departmental Expenditures$2,386,753 $606,079 $148,509 $100,255 $240,659 $199,350 $732,421 $32,259 $89,812 Cost AdjustmentsDeductions ($43,303) ($43,303)Additions: 1stOther $119,256 $8,146 $9,558 $8,570 $11,960 $58,480 $1,954 $7,039 Functional Cost$2,462,706 $562,776 $156,655 $109,813 $249,229 $211,310 $790,901 $34,213 $96,851 Reallocate Admin ($562,776) $46,936 $31,685 $76,059 $63,004 $231,479 $10,195 $28,385 Allocable Costs$2,462,706 $203,591 $141,498 $325,288 $274,314 $1,022,380 $44,408 $125,236 Unallocated ($255,511) ($203,591)1st Allocation$2,207,195 $141,498 $325,288 $274,314 $1,022,380 $44,408 $125,236 Additions: 2ndFinance $3,630 $248 $291 $261 $364 $1,780 $59 $214 Other $413,999 $28,278 $33,182 $29,749 $41,518 $203,015 $6,784 $24,437 Functional Cost$417,629 $28,526 $33,473 $30,010 $41,882 $204,795 $6,843 $24,651 Allocable Costs$417,629 $28,526 $33,473 $30,010 $41,882 $204,795 $6,843 $24,651 Unallocated ($28,526) ($28,526)2nd Allocation$389,103 $33,473 $30,010 $41,882 $204,795 $6,843 $24,651 Total allocated$2,596,298 $174,971 $355,298 $316,196 $1,227,175 $51,251 $149,887 Page 247 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 81Schedule 8.0032022BudgetCannabisWages & BenefitsSALARIES & WAGES $101,407 $20,210 FRINGE BENEFITS $69,356 $13,822 Other Expense and CostSERVICES AND SUPPLIES $27,195 $5,419 REVENUE - CONTRACT SVC/POSTAGGENERAL GOVERMENTDepartmental Expenditures$197,958 $39,451 Cost AdjustmentsDeductionsAdditions: 1stOther $13,549 Functional Cost$211,507 $39,451 Reallocate Admin $62,564 $12,469 Allocable Costs$274,071 $51,920 Unallocated ($51,920)1st Allocation$274,071 Additions: 2ndFinance $413 Other $47,036 Functional Cost$47,449 Allocable Costs$47,449 Unallocated2nd Allocation$47,449 Total allocated$321,520 Page 248 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 82Schedule 8.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,955 9.347 % $13,226 $13,226 $3,288 $16,514 FD611 Parking Fund 1,148 5.489 % $7,767 $7,767 $1,931 $9,698 FD602 Sewer Fund 2,817 13.469 % $19,058 $19,058 $4,738 $23,796 FD621Transit Fund 224 1.071 % $1,515 $1,515 $377 $1,892 FD705 Whale Rock Fund 274 1.310 % $1,854 $1,854 $461 $2,315 FD711 Hazardous Mat Task Force Fund 60 0.287 % $406 $406 $101 $507 City Council 142 0.679 % $961 $961 $961 Economic Development 151 0.722 % $1,022 $1,022 $254 $1,276 Natural Resource Protection 162 0.775 % $1,096 $1,096 $272 $1,368 Community Promotion 110 0.526 % $744 $744 $185 $929 Finance Support Services 235 1.124 % $1,590 $1,590 $395 $1,985 Human Resources 393 1.879 % $2,659 $2,659 $661 $3,320 Insurance ISF Fund 32 0.153 % $216 $216 $54 $270 Wellness Program 23 0.110 % $156 $156 $39 $195 Community Development Admin 229 1.095 % $1,549 $1,549 $385 $1,934 Commissions & Committees 3 0.014 % $20 $20 $5 $25 Planning 103 0.492 % $697 $697 $173 $870 Building and Safety 264 1.262 % $1,786 $1,786 $444 $2,230 Public Works Administration 224 1.071 % $1,515 $1,515 $377 $1,892 Parks Maintenance 746 3.567 % $5,047 $5,047 $1,255 $6,302 Swim Center Maintenance 219 1.047 % $1,482 $1,482 $368 $1,850 Urban Forest Services 115 0.550 % $778 $778 $193 $971 Facilities Maintenance 1,006 4.810 % $6,806 $6,806 $1,692 $8,498 Streets Maintenance 500 2.391 % $3,383 $3,383 $841 $4,224 Traffic Signals & Lighting 151 0.722 % $1,022 $1,022 $254 $1,276 Fleet 973 4.652 % $6,583 $6,583 $1,636 $8,219 City Administration 455 2.175 % $3,078 $3,078 $3,078 Transportation/Plan Engineering 83 0.397 % $562 $562 $140 $702 Recreation Administration 217 1.038 % $1,468 $1,468 $365 $1,833 Recreation Facilities 57 0.273 % $386 $386 $96 $482 Youth Services 386 1.846 % $2,611 $2,611 $649 $3,260 Community Services 242 1.157 % $1,637 $1,637 $407 $2,044 Ranger Program 257 1.229 % $1,739 $1,739 $432 $2,171 Aquatics 136 0.650 % $920 $920 $229 $1,149 Police Administration 1,144 5.470 % $7,740 $7,740 $1,924 $9,664 Patrol 217 1.038 % $1,468 $1,468 $365 $1,833 Investigations 106 0.507 % $717 $717 $178 $895 Police Support Services 105 0.502 % $710 $710 $177 $887 Neighborhood Services 39 0.186 % $264 $264 $66 $330 Traffic Safety 67 0.320 % $453 $453 $113 $566 Emergency Response 312 1.492 % $2,111 $2,111 $525 $2,636 Page 249 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 83Schedule 8.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 108 0.516 % $731 $731 $182 $913 Training Services 144 0.689 % $974 $974 $242 $1,216 Fire Station 233 1.114 % $1,576 $1,576 $392 $1,968 Disaster Assistance 113 0.540 % $764 $764 $190 $954 City Attorney 160 0.765 % $1,082 $1,082 $1,082 City Clerk 157 0.751 % $1,062 $1,062 $1,062 Network Services 755 3.610 % $5,108 $5,108 $1,270 $6,378 Information Services 56 0.268 % $379 $379 $94 $473 Golf Course 346 1.654 % $2,341 $2,341 $582 $2,923 Fire Administration 414 1.979 % $2,801 $2,801 $696 $3,497 Fire Apparatus Service 382 1.826 % $2,584 $2,584 $642 $3,226 FD208 Tourism Bid Fund 170 0.813 % $1,150 $1,150 $286 $1,436 FD202 Downtown Bid Fund 10 0.048 % $68 $68 $17 $85 CIP Project Engineering 155 0.741 % $1,049 $1,049 $261 $1,310 Cultural Activities 2 0.010 % $14 $14 $3 $17 FD201 Local Sales Tax Fund 291 1.391 % $1,969 $1,969 $489 $2,458 FD401 Capital Outlay Engineering 491 2.348 % $3,322 $3,322 $826 $4,148 FD404 Major Facility Replacement Fund 31 0.148 % $210 $210 $52 $262 FD505 Affordable Housing Fund 2 0.010 % $14 $14 $3 $17 Human Relations 12 0.057 % $81 $81 $20 $101 Solid Waste Recycling 27 0.129 % $183 $183 $45 $228 Community Services Group 72 0.344 % $487 $487 $487 Finance Non Departmental 1 0.005 % $7 $7 $2 $9 FD206 Law Enforcement Grant Fund 8 0.038 % $54 $54 $13 $67 FD402 Fleet Replace 25 0.120 % $169 $169 $42 $211 Office of DEI 26 0.124 % $176 $176 $176 Engineering 25 0.120 % $169 $169 $42 $211 Housing Policy/Homelessness 69 0.330 % $467 $467 $116 $583 Stormwater and Flood Control 150 0.717 % $1,015 $1,015 $252 $1,267 Water Administration/Engineering 2 0.010 % $14 $14 $3 $17 FD403 Info Tech Replacement Fund 47 0.225 % $318 $318 $79 $397 FD507 Transportation Impact Fee Fund 101 0.483 % $683 $683 $170 $853 Jack House 4 0.019 % $27 $27 $7 $34 Mobile Crisis Unit 16 0.077 % $108 $108 $27 $135 FD212 San Luis Ranch CFD 1 0.005 % $7 $7 $2 $9 FD701 General Agency Fund 7 0.033 % $47 $47 $12 $59 FD712 City Of SLO PEG Fund 2 0.010 % $14 $14 $3 $17 FD715 Boysen Ranch Conserv Easemt Fund 4 0.019 % $27 $27 $7 $34 All Other 153 0.732 % $1,035 $1,035 $257 $1,292 Recruit Academy 61 0.288 % $410 $410 $102 $512 Total20,915 100.000 %$141,498 $141,498 $33,473 $174,971 Page 250 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 84Schedule 8.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal Allocated(A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet Page 251 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 85Schedule 8.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.697 % $2,268 $2,268 $220 $2,488 Facilities Maintenance 500 1.162 % $3,780 $3,780 $367 $4,147 Streets Maintenance 1,000 2.324 % $7,561 $7,561 $734 $8,295 Stormwater and Flood Control 735 1.708 % $5,557 $5,557 $540 $6,097 Traffic Signals & Lighting 200 0.465 % $1,512 $1,512 $147 $1,659 Transportation/Plan Engineering 600 1.395 % $4,536 $4,536 $441 $4,977 Recreation Administration 400 0.930 % $3,024 $3,024 $294 $3,318 Recreation Facilities 100 0.232 % $756 $756 $73 $829 Youth Services 800 1.859 % $6,049 $6,049 $587 $6,636 Community Services 200 0.465 % $1,512 $1,512 $147 $1,659 Ranger Program 800 1.859 % $6,049 $6,049 $587 $6,636 Aquatics 100 0.232 % $756 $756 $73 $829 Golf Course 400 0.930 % $3,024 $3,024 $294 $3,318 Police Administration 650 1.511 % $4,915 $4,915 $477 $5,392 Patrol 4,500 10.460 % $34,024 $34,024 $3,304 $37,328 Investigations 1,500 3.487 % $11,341 $11,341 $1,101 $12,442 Police Support Services 2,050 4.765 % $15,500 $15,500 $1,505 $17,005 Neighborhood Services 100 0.232 % $756 $756 $73 $829 Traffic Safety 300 0.697 % $2,268 $2,268 $220 $2,488 Fire Administration 400 0.930 % $3,024 $3,024 $294 $3,318 Emergency Response 4,500 10.460 % $34,024 $34,024 $3,304 $37,328 Hazard Prevention 550 1.278 % $4,158 $4,158 $404 $4,562 FD601 Water Fund 3,189 7.412 % $24,111 $24,111 $2,341 $26,452 FD621Transit Fund 348 0.809 % $2,631 $2,631 $256 $2,887 City Administration 500 1.162 % $3,780 $3,780 $3,780 Economic Development 100 0.232 % $756 $756 $73 $829 Natural Resource Protection 300 0.697 % $2,268 $2,268 $220 $2,488 Community Promotion 25 0.058 % $189 $189 $18 $207 City Attorney 300 0.697 % $2,268 $2,268 $2,268 City Clerk 400 0.930 % $3,024 $3,024 $3,024 Network Services 855 1.987 % $6,464 $6,464 $628 $7,092 Information Services 850 1.976 % $6,427 $6,427 $624 $7,051 Human Resources 1,000 2.324 % $7,561 $7,561 $734 $8,295 Community Development Admin 500 1.162 % $3,780 $3,780 $367 $4,147 Building and Safety 1,550 3.603 % $11,719 $11,719 $1,138 $12,857 Public Works Administration 500 1.162 % $3,780 $3,780 $367 $4,147 Parks Maintenance 1,200 2.789 % $9,073 $9,073 $881 $9,954 Swim Center Maintenance 100 0.232 % $756 $756 $73 $829 Fire Apparatus Service 200 0.465 % $1,512 $1,512 $147 $1,659 Fleet 600 1.395 % $4,536 $4,536 $441 $4,977 FD611 Parking Fund 1,422 3.305 % $10,751 $10,751 $1,044 $11,795 Page 252 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPayrollDetail page 86Schedule 8.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 3.254 % $10,585 $10,585 $1,028 $11,613 Planning 1,000 2.324 % $7,561 $7,561 $734 $8,295 City Council 500 1.162 % $3,780 $3,780 $3,780 Tourism and Bid Promotion 175 0.407 % $1,323 $1,323 $128 $1,451 Community Services Group 350 0.814 % $2,646 $2,646 $2,646 Housing Policy/Homelessness 400 0.930 % $3,024 $3,024 $294 $3,318 Solid Waste Recycling 110 0.256 % $832 $832 $81 $913 Office of DEI 100 0.232 % $756 $756 $756 Engineering 500 1.162 % $3,780 $3,780 $367 $4,147 Training Services 100 0.232 % $756 $756 $73 $829 FD705 Whale Rock Fund 410 0.953 % $3,100 $3,100 $301 $3,401 FD602 Sewer Fund 3,354 7.799 % $25,365 $25,365 $2,466 $27,831 Total43,023 100.000 %$325,288 $325,288 $30,010 $355,298 (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 253 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 87Schedule 8.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 34,163 0.117 % $322 $322 $322 Economic Development 661,789 2.276 % $6,242 $6,242 $988 $7,230 Natural Resource Protection 337,633 1.161 % $3,185 $3,185 $504 $3,689 Community Promotion 369,797 1.272 % $3,488 $3,488 $552 $4,040 City Attorney 228,649 0.786 % $2,157 $2,157 $2,157 City Clerk 80,193 0.276 % $756 $756 $756 Finance 384,842 1.323 % $3,630 $3,630 $3,630 Network Services 1,944,574 6.687 % $18,343 $18,343 $2,904 $21,247 Information Services 65,066 0.224 % $614 $614 $97 $711 Human Resources 524,123 1.802 % $4,944 $4,944 $783 $5,727 Community Development Admin 160,828 0.553 % $1,517 $1,517 $240 $1,757 Commissions & Committees 1,593 0.005 % $15 $15 $2 $17 Planning 351,728 1.209 % $3,318 $3,318 $525 $3,843 Public Works Administration 109,824 0.378 % $1,036 $1,036 $164 $1,200 Parks Maintenance 2,122,216 7.298 % $20,018 $20,018 $3,169 $23,187 Swim Center Maintenance 429,485 1.477 % $4,051 $4,051 $641 $4,692 Urban Forest Services 79,284 0.273 % $748 $748 $118 $866 Facilities Maintenance 718,093 2.469 % $6,774 $6,774 $1,072 $7,846 Streets Maintenance 594,260 2.043 % $5,606 $5,606 $887 $6,493 Traffic Signals & Lighting 326,958 1.124 % $3,084 $3,084 $488 $3,572 Fleet 752,599 2.588 % $7,099 $7,099 $1,124 $8,223 City Administration 227,197 0.781 % $2,143 $2,143 $2,143 Transportation/Plan Engineering 99,198 0.341 % $936 $936 $148 $1,084 Recreation Administration 88,257 0.303 % $833 $833 $132 $965 Recreation Facilities 22,310 0.077 % $210 $210 $33 $243 Youth Services 149,588 0.514 % $1,411 $1,411 $223 $1,634 Community Services 158,438 0.545 % $1,495 $1,495 $237 $1,732 Ranger Program 76,468 0.263 % $721 $721 $114 $835 Aquatics 86,061 0.296 % $812 $812 $129 $941 Golf Course 311,394 1.071 % $2,937 $2,937 $465 $3,402 Police Administration 836,243 2.876 % $7,888 $7,888 $1,249 $9,137 Patrol 200,402 0.689 % $1,890 $1,890 $299 $2,189 Investigations 24,405 0.084 % $230 $230 $36 $266 Police Support Services 191,376 0.658 % $1,805 $1,805 $286 $2,091 Neighborhood Services 43,605 0.150 % $411 $411 $65 $476 Traffic Safety 24,401 0.084 % $230 $230 $36 $266 Fire Administration 190,750 0.656 % $1,799 $1,799 $285 $2,084 Emergency Response 163,513 0.562 % $1,542 $1,542 $244 $1,786 Fire Apparatus Service 200,788 0.690 % $1,894 $1,894 $300 $2,194 Hazard Prevention 86,076 0.296 % $812 $812 $129 $941 Training Services 90,891 0.313 % $857 $857 $136 $993 Page 254 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofPurchasingDetail page 88Schedule 8.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 73,752 0.254 % $696 $696 $110 $806 FD208 Tourism Bid Fund 1,378,741 4.741 % $13,005 $13,005 $2,059 $15,064 FD611 Parking Fund 1,338,885 4.604 % $12,629 $12,629 $1,999 $14,628 FD602 Sewer Fund 2,668,342 9.176 % $25,170 $25,170 $3,985 $29,155 FD621Transit Fund 750,619 2.581 % $7,080 $7,080 $1,121 $8,201 FD705 Whale Rock Fund 309,075 1.063 % $2,915 $2,915 $462 $3,377 FD711 Hazardous Mat Task Force Fund 36,178 0.124 % $341 $341 $54 $395 Finance Non Departmental 240,261 0.826 % $2,266 $2,266 $359 $2,625 CIP Project Engineering 158,892 0.546 % $1,499 $1,499 $237 $1,736 Solid Waste Recycling 27,705 0.095 % $261 $261 $41 $302 Community Services Group 45,291 0.156 % $427 $427 $427 Building and Safety 1,460,527 5.022 % $13,777 $13,777 $2,181 $15,958 Stormwater and Flood Control 274,041 0.942 % $2,585 $2,585 $409 $2,994 FD206 Law Enforcement Grant Fund 89,436 0.308 % $844 $844 $134 $978 FD601 Water Fund 2,198,588 7.560 % $20,739 $20,739 $3,283 $24,022 Insurance ISF Fund 2,070,028 7.118 % $19,526 $19,526 $3,091 $22,617 Office of DEI 35,551 0.122 % $335 $335 $335 Engineering 26,253 0.090 % $248 $248 $39 $287 Housing Policy/Homelessness 552,914 1.901 % $5,216 $5,216 $826 $6,042 Mobile Crisis Unit 18,822 0.065 % $178 $178 $28 $206 Cultural Activities 332,351 1.143 % $3,135 $3,135 $496 $3,631 Finance Support Services 106,558 0.366 % $1,005 $1,005 $159 $1,164 Wellness Program 10,134 0.035 % $96 $96 $15 $111 Human Relations 63,055 0.217 % $595 $595 $94 $689 Jack House 1,008 0.003 % $10 $10 $2 $12 Recruit Academy 94,684 0.326 % $893 $893 $141 $1,034 Fire Station 40,691 0.140 % $384 $384 $61 $445 FD201 Local Sales Tax Fund (12)FD202 Downtown Bid Fund 222,141 0.764 % $2,095 $2,095 $332 $2,427 FD212 San Luis Ranch CFD 4,240 0.015 % $40 $40 $6 $46 FD406 Public Safety Equip Replacement Fund 101,554 0.349 % $958 $958 $152 $1,110 FD701 General Agency Fund 416,979 1.434 % $3,933 $3,933 $623 $4,556 FD712 City Of SLO PEG Fund 65,750 0.226 % $620 $620 $98 $718 FD713 SLCUSD PEG Fund 307,160 1.056 % $2,897 $2,897 $459 $3,356 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.042 % $113 $113 $22 $135 Total29,080,991 100.000 %$274,314 $274,314 $41,882 $316,196 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource:Page 255 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 89Schedule 8.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.224 % $2,289 $2,289 $2,289 Cultural Activities 332,351 0.303 % $3,095 $3,095 $646 $3,741 Economic Development 881,015 0.802 % $8,204 $8,204 $1,713 $9,917 Natural Resource Protection 1,017,359 0.927 % $9,474 $9,474 $1,978 $11,452 Community Promotion 415,604 0.379 % $3,870 $3,870 $808 $4,678 City Attorney 1,374,705 1.252 % $12,802 $12,802 $12,802 City Clerk 601,382 0.548 % $5,600 $5,600 $5,600 Network Services 3,239,708 2.951 % $30,169 $30,169 $6,298 $36,467 Human Resources 1,924,607 1.753 % $17,922 $17,922 $3,742 $21,664 Insurance ISF Fund 4,251,072 3.872 % $39,587 $39,587 $8,265 $47,852 Wellness Program 10,134 0.009 % $94 $94 $20 $114 Community Development Admin 902,888 0.822 % $8,408 $8,408 $1,755 $10,163 Commissions & Committees 13,508 0.012 % $126 $126 $26 $152 Planning 1,827,448 1.665 % $17,018 $17,018 $3,553 $20,571 Building and Safety 3,235,392 2.947 % $30,129 $30,129 $6,290 $36,419 Public Works Administration 1,069,343 0.974 % $9,958 $9,958 $2,079 $12,037 Parks Maintenance 3,552,669 3.236 % $33,083 $33,083 $6,907 $39,990 Swim Center Maintenance 601,262 0.548 % $5,599 $5,599 $1,169 $6,768 Urban Forest Services 334,499 0.305 % $3,115 $3,115 $650 $3,765 Facilities Maintenance 1,359,287 1.238 % $12,658 $12,658 $2,643 $15,301 Streets Maintenance 1,766,497 1.609 % $16,450 $16,450 $3,434 $19,884 Stormwater and Flood Control 1,115,930 1.016 % $10,392 $10,392 $2,169 $12,561 Traffic Signals & Lighting 598,015 0.545 % $5,569 $5,569 $1,163 $6,732 Fleet 1,395,775 1.271 % $12,998 $12,998 $2,714 $15,712 City Administration 1,417,084 1.291 % $13,196 $13,196 $13,196 Transportation/Plan Engineering 1,123,041 1.023 % $10,458 $10,458 $2,183 $12,641 Recreation Administration 872,934 0.795 % $8,129 $8,129 $1,697 $9,826 Recreation Facilities 299,765 0.273 % $2,791 $2,791 $583 $3,374 Youth Services 1,228,850 1.119 % $11,443 $11,443 $2,389 $13,832 Ranger Program 803,371 0.732 % $7,481 $7,481 $1,562 $9,043 Aquatics 568,014 0.517 % $5,289 $5,289 $1,104 $6,393 Police Administration 1,880,726 1.713 % $17,514 $17,514 $3,656 $21,170 Patrol 12,616,286 11.491 % $117,485 $117,485 $24,528 $142,013 Investigations 3,621,224 3.298 % $33,722 $33,722 $7,040 $40,762 Neighborhood Services 284,409 0.259 % $2,648 $2,648 $553 $3,201 Traffic Safety 863,845 0.787 % $8,044 $8,044 $1,679 $9,723 Fire Administration 1,261,650 1.149 % $11,749 $11,749 $2,453 $14,202 Emergency Response 13,924,054 12.683 % $129,664 $129,664 $27,070 $156,734 Hazard Prevention 965,976 0.880 % $8,995 $8,995 $1,878 $10,873 Training Services 143,900 0.131 % $1,340 $1,340 $280 $1,620 Fire Station 40,691 0.037 % $379 $379 $79 $458 Page 256 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 90Schedule 8.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.089 % $909 $909 $190 $1,099 FD202 Downtown Bid Fund 222,141 0.202 % $2,069 $2,069 $432 $2,501 FD601 Water Fund 7,373,267 6.716 % $68,661 $68,661 $14,334 $82,995 FD611 Parking Fund 2,912,940 2.653 % $27,126 $27,126 $5,663 $32,789 FD602 Sewer Fund 7,851,974 7.152 % $73,119 $73,119 $15,265 $88,384 Golf Course 831,862 0.758 % $7,746 $7,746 $1,617 $9,363 FD705 Whale Rock Fund 1,004,841 0.915 % $9,357 $9,357 $1,954 $11,311 Information Services 1,342,915 1.223 % $12,505 $12,505 $2,611 $15,116 FD208 Tourism Bid Fund 1,604,475 1.461 % $14,941 $14,941 $3,119 $18,060 FD621Transit Fund 1,085,357 0.989 % $10,107 $10,107 $2,110 $12,217 FD206 Law Enforcement Grant Fund 163,144 0.149 % $1,519 $1,519 $317 $1,836 Fire Apparatus Service 502,880 0.458 % $4,683 $4,683 $978 $5,661 Police Support Services 3,315,494 3.020 % $30,875 $30,875 $6,446 $37,321 Community Services 516,824 0.471 % $4,813 $4,813 $1,005 $5,818 FD711 Hazardous Mat Task Force Fund 48,857 0.045 % $455 $455 $95 $550 Human Relations 63,055 0.057 % $587 $587 $123 $710 CIP Project Engineering 2,664,647 2.427 % $24,814 $24,814 $5,180 $29,994 Community Services Group 660,112 0.601 % $6,147 $6,147 $6,147 Solid Waste Recycling 185,845 0.169 % $1,731 $1,731 $361 $2,092 Finance Support Services 106,558 0.097 % $992 $992 $207 $1,199 Finance Non Departmental 288,297 0.263 % $2,685 $2,685 $560 $3,245 Office of DEI 149,224 0.136 % $1,390 $1,390 $1,390 Engineering 751,455 0.684 % $6,998 $6,998 $1,461 $8,459 Housing Policy/Homelessness 1,017,132 0.926 % $9,472 $9,472 $1,977 $11,449 Jack House 1,008 0.001 % $9 $9 $2 $11 Recruit Academy 94,684 0.086 % $882 $882 $184 $1,066 Mobile Crisis Unit 43,085 0.039 % $401 $401 $84 $485 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $39 $39 $8 $47 FD701 General Agency Fund 416,979 0.380 % $3,883 $3,883 $811 $4,694 FD712 City Of SLO PEG Fund 65,750 0.060 % $612 $612 $128 $740 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $109 $109 $23 $132 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $946 $946 $197 $1,143 FD713 SLCUSD PEG Fund 307,160 0.280 % $2,862 $2,862 $597 $3,459 All Other 38 Total109,789,249 100.000 %$1,022,380 $1,022,380 $204,795 $1,227,175 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 257 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofUtility BillingDetail page 91Schedule 8.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $22,204 $22,204 $3,422 $25,626 FD602 Sewer Fund 50 50.000 % $22,204 $22,204 $3,421 $25,625 Total100 100.000 %$44,408 $44,408 $6,843 $51,251 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Salary & Wage AnalysisPage 258 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofCashierDetail page 92Schedule 8.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 727 7.270 % $9,105 $9,105 $1,792 $10,897 FD621Transit Fund 106 1.060 % $1,328 $1,328 $261 $1,589 FD601 Water Fund 1,406 14.060 % $17,608 $17,608 $3,466 $21,074 FD602 Sewer Fund 1,406 14.060 % $17,608 $17,608 $3,466 $21,074 All Other 6,355 63.550 % $79,587 $79,587 $15,666 $95,253 Total10,000 100.000 %$125,236 $125,236 $24,651 $149,887 (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 259 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 93Schedule 8.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.224 % $614 $614 $614 Cultural Activities 332,351 0.303 % $830 $830 $150 $980 Economic Development 881,015 0.802 % $2,199 $2,199 $397 $2,596 Natural Resource Protection 1,017,359 0.927 % $2,540 $2,540 $458 $2,998 Community Promotion 415,604 0.379 % $1,037 $1,037 $187 $1,224 City Attorney 1,374,705 1.252 % $3,432 $3,432 $3,432 City Clerk 601,382 0.548 % $1,501 $1,501 $1,501 Network Services 3,239,708 2.951 % $8,087 $8,087 $1,459 $9,546 Human Resources 1,924,607 1.753 % $4,804 $4,804 $867 $5,671 Insurance ISF Fund 4,251,072 3.872 % $10,612 $10,612 $1,915 $12,527 Wellness Program 10,134 0.009 % $25 $25 $5 $30 Community Development Admin 902,888 0.822 % $2,254 $2,254 $407 $2,661 Commissions & Committees 13,508 0.012 % $34 $34 $6 $40 Planning 1,827,448 1.665 % $4,562 $4,562 $823 $5,385 Building and Safety 3,235,392 2.947 % $8,077 $8,077 $1,457 $9,534 Public Works Administration 1,069,343 0.974 % $2,669 $2,669 $482 $3,151 Parks Maintenance 3,552,669 3.236 % $8,869 $8,869 $1,600 $10,469 Swim Center Maintenance 601,262 0.548 % $1,501 $1,501 $271 $1,772 Urban Forest Services 334,499 0.305 % $835 $835 $151 $986 Facilities Maintenance 1,359,287 1.238 % $3,393 $3,393 $612 $4,005 Streets Maintenance 1,766,497 1.609 % $4,410 $4,410 $796 $5,206 Stormwater and Flood Control 1,115,930 1.016 % $2,786 $2,786 $503 $3,289 Traffic Signals & Lighting 598,015 0.545 % $1,493 $1,493 $269 $1,762 Fleet 1,395,775 1.271 % $3,484 $3,484 $629 $4,113 City Administration 1,417,084 1.291 % $3,538 $3,538 $3,538 Transportation/Plan Engineering 1,123,041 1.023 % $2,803 $2,803 $506 $3,309 Recreation Administration 872,934 0.795 % $2,179 $2,179 $393 $2,572 Recreation Facilities 299,765 0.273 % $748 $748 $135 $883 Youth Services 1,228,850 1.119 % $3,068 $3,068 $554 $3,622 Ranger Program 803,371 0.732 % $2,005 $2,005 $362 $2,367 Aquatics 568,014 0.517 % $1,418 $1,418 $256 $1,674 Police Administration 1,880,726 1.713 % $4,695 $4,695 $847 $5,542 Patrol 12,616,286 11.491 % $31,495 $31,495 $5,683 $37,178 Investigations 3,621,224 3.298 % $9,040 $9,040 $1,631 $10,671 Neighborhood Services 284,409 0.259 % $710 $710 $128 $838 Traffic Safety 863,845 0.787 % $2,156 $2,156 $389 $2,545 Fire Administration 1,261,650 1.149 % $3,150 $3,150 $568 $3,718 Emergency Response 13,924,054 12.683 % $34,759 $34,759 $6,272 $41,031 Hazard Prevention 965,976 0.880 % $2,411 $2,411 $435 $2,846 Training Services 143,900 0.131 % $359 $359 $65 $424 Fire Station 40,691 0.037 % $102 $102 $18 $120 Page 260 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Detail allocation ofBudgetDetail page 94Schedule 8.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.089 % $244 $244 $44 $288 FD202 Downtown Bid Fund 222,141 0.202 % $555 $555 $100 $655 FD601 Water Fund 7,373,267 6.716 % $18,406 $18,406 $3,321 $21,727 FD611 Parking Fund 2,912,940 2.653 % $7,272 $7,272 $1,312 $8,584 FD602 Sewer Fund 7,851,974 7.152 % $19,601 $19,601 $3,537 $23,138 Golf Course 831,862 0.758 % $2,077 $2,077 $375 $2,452 FD705 Whale Rock Fund 1,004,841 0.915 % $2,508 $2,508 $453 $2,961 Information Services 1,342,915 1.223 % $3,352 $3,352 $605 $3,957 FD208 Tourism Bid Fund 1,604,475 1.461 % $4,005 $4,005 $723 $4,728 FD621Transit Fund 1,085,357 0.989 % $2,709 $2,709 $489 $3,198 FD206 Law Enforcement Grant Fund 163,144 0.149 % $407 $407 $73 $480 Fire Apparatus Service 502,880 0.458 % $1,255 $1,255 $227 $1,482 Police Support Services 3,315,494 3.020 % $8,277 $8,277 $1,493 $9,770 Community Services 516,824 0.471 % $1,290 $1,290 $233 $1,523 FD711 Hazardous Mat Task Force Fund 48,857 0.045 % $122 $122 $22 $144 Human Relations 63,055 0.057 % $157 $157 $28 $185 CIP Project Engineering 2,664,647 2.427 % $6,652 $6,652 $1,200 $7,852 Community Services Group 660,112 0.601 % $1,648 $1,648 $1,648 Solid Waste Recycling 185,845 0.169 % $464 $464 $84 $548 Finance Support Services 106,558 0.097 % $266 $266 $48 $314 Finance Non Departmental 288,297 0.263 % $720 $720 $130 $850 Office of DEI 149,224 0.136 % $373 $373 $373 Engineering 751,455 0.684 % $1,876 $1,876 $338 $2,214 Housing Policy/Homelessness 1,017,132 0.926 % $2,539 $2,539 $458 $2,997 Jack House 1,008 0.001 % $3 $3 $3 Recruit Academy 94,684 0.086 % $236 $236 $43 $279 Mobile Crisis Unit 43,085 0.039 % $108 $108 $19 $127 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $11 $11 $2 $13 FD701 General Agency Fund 416,979 0.380 % $1,041 $1,041 $188 $1,229 FD712 City Of SLO PEG Fund 65,750 0.060 % $164 $164 $30 $194 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $29 $29 $5 $34 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $254 $254 $46 $300 FD713 SLCUSD PEG Fund 307,160 0.280 % $766 $766 $137 $903 All Other 38 Total109,789,249 100.000 %$274,071 $274,071 $47,449 $321,520 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 261 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 95Schedule 8.0112022TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetCity Council $7,966 $961 $3,780 $322 $2,289 $614 Office of DEI $3,030 $176 $756 $335 $1,390 $373 City Administration $25,735 $3,078 $3,780 $2,143 $13,196 $3,538 Community Services Group $11,355 $487 $2,646 $427 $6,147 $1,648 City Attorney $21,741 $1,082 $2,268 $2,157 $12,802 $3,432 City Clerk $11,943 $1,062 $3,024 $756 $5,600 $1,501 Finance $3,630 $3,630 Network Services $80,730 $6,378 $7,092 $21,247 $36,467 $9,546 Information Services $27,308 $473 $7,051 $711 $15,116 $3,957 Finance Support Services $4,662 $1,985 $1,164 $1,199 $314 Human Resources $44,677 $3,320 $8,295 $5,727 $21,664 $5,671 Wellness Program $450 $195 $111 $114 $30 Public Works Administration $22,427 $1,892 $4,147 $1,200 $12,037 $3,151 Facilities Maintenance $39,797 $8,498 $4,147 $7,846 $15,301 $4,005 Fleet $41,244 $8,219 $4,977 $8,223 $15,712 $4,113 CIP Project Engineering $52,505 $1,310 $11,613 $1,736 $29,994 $7,852 Transportation/Plan Engineering $22,713 $702 $4,977 $1,084 $12,641 $3,309 Insurance ISF Fund $83,266 $270 $22,617 $47,852 $12,527 Cultural Activities $8,369 $17 $3,631 $3,741 $980 Economic Development $21,848 $1,276 $829 $7,230 $9,917 $2,596 Natural Resource Protection $21,995 $1,368 $2,488 $3,689 $11,452 $2,998 Tourism and Bid Promotion $1,451 $1,451 Community Promotion $11,078 $929 $207 $4,040 $4,678 $1,224 Finance Non Departmental $6,729 $9 $2,625 $3,245 $850 Community Development Admin $20,662 $1,934 $4,147 $1,757 $10,163 $2,661 Commissions & Committees $234 $25 $17 $152 $40 Planning $38,964 $870 $8,295 $3,843 $20,571 $5,385 Engineering $15,318 $211 $4,147 $287 $8,459 $2,214 Building and Safety $76,998 $2,230 $12,857 $15,958 $36,419 $9,534 Human Relations $1,685 $101 $689 $710 $185 Housing Policy/Homelessness $24,389 $583 $3,318 $6,042 $11,449 $2,997 Parks Maintenance $89,902 $6,302 $9,954 $23,187 $39,990 $10,469 Swim Center Maintenance $15,911 $1,850 $829 $4,692 $6,768 $1,772 Urban Forest Services $9,076 $971 $2,488 $866 $3,765 $986 Streets Maintenance $44,102 $4,224 $8,295 $6,493 $19,884 $5,206 Traffic Signals & Lighting $15,001 $1,276 $1,659 $3,572 $6,732 $1,762 Stormwater and Flood Control $26,208 $1,267 $6,097 $2,994 $12,561 $3,289 Water Administration/Engineering $17 $17 Solid Waste Recycling $4,083 $228 $913 $302 $2,092 $548 Recreation Administration $18,514 $1,833 $3,318 $965 $9,826 $2,572 Recreation Facilities $5,811 $482 $829 $243 $3,374 $883 Page 262 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 96Schedule 8.0112022TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetYouth Services $28,984 $3,260 $6,636 $1,634 $13,832 $3,622 Community Services $12,776 $2,044 $1,659 $1,732 $5,818 $1,523 Ranger Program $21,052 $2,171 $6,636 $835 $9,043 $2,367 Aquatics $10,986 $1,149 $829 $941 $6,393 $1,674 Golf Course $21,458 $2,923 $3,318 $3,402 $9,363 $2,452 Jack House $60 $34 $12 $11 $3 Police Administration $50,905 $9,664 $5,392 $9,137 $21,170 $5,542 Patrol $220,541 $1,833 $37,328 $2,189 $142,013 $37,178 Investigations $65,036 $895 $12,442 $266 $40,762 $10,671 Police Support Services $67,074 $887 $17,005 $2,091 $37,321 $9,770 Neighborhood Services $5,674 $330 $829 $476 $3,201 $838 Traffic Safety $15,588 $566 $2,488 $266 $9,723 $2,545 Fire Administration $26,819 $3,497 $3,318 $2,084 $14,202 $3,718 Emergency Response $239,515 $2,636 $37,328 $1,786 $156,734 $41,031 Hazard Prevention $20,135 $913 $4,562 $941 $10,873 $2,846 Training Services $5,082 $1,216 $829 $993 $1,620 $424 Recruit Academy $2,891 $512 $1,034 $1,066 $279 Fire Apparatus Service $14,222 $3,226 $1,659 $2,194 $5,661 $1,482 Fire Station $2,991 $1,968 $445 $458 $120 Mobile Crisis Unit $953 $135 $206 $485 $127 Disaster Assistance $3,147 $954 $806 $1,099 $288 FD201 Local Sales Tax Fund $2,458 $2,458 FD202 Downtown Bid Fund $5,668 $85 $2,427 $2,501 $655 FD206 Law Enforcement Grant Fund $3,361 $67 $978 $1,836 $480 FD208 Tourism Bid Fund $39,288 $1,436 $15,064 $18,060 $4,728 FD212 San Luis Ranch CFD $115 $9 $46 $47 $13 FD401 Capital Outlay Engineering $4,148 $4,148 FD402 Fleet Replace $211 $211 FD403 Info Tech Replacement Fund $397 $397 FD404 Major Facility Replacement Fund $262 $262 FD406 Public Safety Equip Replacement Fund $2,553 $1,110 $1,143 $300 FD505 Affordable Housing Fund $17 $17 FD507 Transportation Impact Fee Fund $853 $853 FD601 Water Fund $218,410 $16,514 $26,452 $24,022 $82,995 $25,626 $21,074 $21,727 FD602 Sewer Fund $239,003 $23,796 $27,831 $29,155 $88,384 $25,625 $21,074 $23,138 FD611 Parking Fund $88,391 $9,698 $11,795 $14,628 $32,789 $10,897 $8,584 FD621Transit Fund $29,984 $1,892 $2,887 $8,201 $12,217 $1,589 $3,198 FD701 General Agency Fund $10,538 $59 $4,556 $4,694 $1,229 FD705 Whale Rock Fund $23,365 $2,315 $3,401 $3,377 $11,311 $2,961 FD711 Hazardous Mat Task Force Fund $1,596 $507 $395 $550 $144 FD712 City Of SLO PEG Fund $1,669 $17 $718 $740 $194 Page 263 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Departmental CostAllocation SummaryDetail page 97Schedule 8.0112022TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetFD713 SLCUSD PEG Fund $7,718 $3,356 $3,459 $903 FD715 Boysen Ranch Conserv Easemt Fund $335 $34 $135 $132 $34 All Other $96,545 $1,292 $95,253 Total$2,596,298 $174,971 $355,298 $316,196 $1,227,175 $51,251 $149,887 $321,520 Page 264 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 9.01 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 265 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 9.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED 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 266 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesCosts to be allocatedDetail page 99Schedule 9.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,239,709 $3,239,709 Allocated additions: 10000000 - Building Charge $7,257 $7,257 1011010 - Office of DEI $2,866 $562 $3,428 1011001 - City Administration $65,583 $16,657 $82,240 1011501 - City Attorney $40,252 $5,292 $45,544 1011021 - City Clerk $1,633 $335 $1,968 1012000 - Finance $68,171 $12,559 $80,730 1011101 - Network Services$20,370 $20,370 1011103 - Information Services$58,247 $58,247 1012006 - Finance Support Services$3,267 $3,267 1013001 - Human Resources$42,340 $42,340 1013003 - Wellness Program$207 $207 1015005 - Facilities Maintenance$32,509 $32,509 1015008 - Fleet$18,638 $18,638 8020000 - Insurance ISF Fund$85,807 $85,807 Total allocated additions:$185,762 $296,790 $482,552 $482,552 Total to be allocated$3,425,471 $296,790 $3,722,261 Page 267 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 100Schedule 9.0032022TotalGeneral & AdminNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosWages & BenefitsSALARIES & WAGES $781,465 $331,419 $82,523 $14,848 $52,749 $2,501 $101,200 $120,814 $42,121 FRINGE BENEFITS $513,669 $217,847 $54,243 $9,760 $34,673 $1,644 $66,520 $79,413 $27,687 Other Expense and CostDATA PROCESSING SERVICES $636,491 $65 $65,421 $412,771 $116,177 $39,007 $3,050 CONTRACT SERVICES $440,645 $6,764 $21,043 $283,985 $6,000 $45,836 $59,798 ELECTRIC UTILITIES SERVICE $5,598 COMMUNICATION SERVICE $322,173 $5,155 OFFICE SUPPLIES $385,990 $25,956 $243,308 $66,528 $17,146 $9,452 $2,143 $9,160 MISC MATERIALS & SUPPLIES $16,285 $11,587 $783 $3,665 RENTS AND LEASES $78,882 MEMBERSHIP & CERTIFICATION $2,163 $1,571 EDUCATION & TRAINING $55,394 $14,988 $8,069 $32,337 TRIPS AND MEETINGS $954 $954 Departmental Expenditures$3,239,709 $616,306 $474,607 $820,229 $104,568 $4,145 $299,349 $287,996 $145,481 Additions: 1stOther $185,762 $82,235 $16,309 $22,131 $10,394 $1,232 $17,746 $23,251 $4,889 Functional Cost$3,425,471 $698,541 $490,916 $842,360 $114,962 $5,377 $317,095 $311,247 $150,370 Reallocate Admin ($698,541) $126,375 $218,405 $27,844 $1,104 $79,709 $76,686 $38,738 Allocable Costs$3,425,471 $617,291 $1,060,765 $142,806 $6,481 $396,804 $387,933 $189,108 1st Allocation$3,425,471 $617,291 $1,060,765 $142,806 $6,481 $396,804 $387,933 $189,108 Additions: 2ndOther $296,790 $131,387 $26,057 $35,358 $16,606 $1,968 $28,352 $37,147 $7,811 Functional Cost$296,790 $131,387 $26,057 $35,358 $16,606 $1,968 $28,352 $37,147 $7,811 Reallocate Admin ($131,387) $23,770 $41,079 $5,237 $208 $14,992 $14,424 $7,286 Allocable Costs$296,790 $49,827 $76,437 $21,843 $2,176 $43,344 $51,571 $15,097 2nd Allocation$296,790 $49,827 $76,437 $21,843 $2,176 $43,344 $51,571 $15,097 Total allocated$3,722,261 $667,118 $1,137,202 $164,649 $8,657 $440,148 $439,504 $204,205 Page 268 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 101Schedule 9.0032022TelemetryCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpWages & BenefitsSALARIES & WAGES $1,250 $7,033 $6,486 $11,878 $6,643 FRINGE BENEFITS $822 $4,623 $4,263 $7,808 $4,366 Other Expense and CostDATA PROCESSING SERVICESCONTRACT SERVICES $14,530 $1,989 $600 $100 ELECTRIC UTILITIES SERVICE$5,598 COMMUNICATION SERVICE $140,858 $171,571 $4,589 OFFICE SUPPLIES $9,132 $3,165 MISC MATERIALS & SUPPLIES$250 RENTS AND LEASES$2,400 $35,065 $41,417 MEMBERSHIP & CERTIFICATION$592 EDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures$2,072 $167,044 $193,441 $2,400 $60,949 $52,426 $8,696 Additions: 1stOther $280 $411 $597 $5,953 $334 Functional Cost$2,352 $167,455 $194,038 $2,400 $66,902 $52,760 $8,696 Reallocate Admin $552 $44,479 $51,508 $639 $16,229 $13,960 $2,313 Allocable Costs$2,904 $211,934 $245,546 $3,039 $83,131 $66,720 $11,009 1st Allocation$2,904 $211,934 $245,546 $3,039 $83,131 $66,720 $11,009 Additions: 2ndOther $447 $656 $954 $9,510 $537 Functional Cost$447 $656 $954 $9,510 $537 Reallocate Admin $104 $8,366 $9,688 $120 $3,052 $2,626 $435 Allocable Costs$551 $9,022 $10,642 $120 $12,562 $3,163 $435 2nd Allocation$551 $9,022 $10,642 $120 $12,562 $3,163 $435 Total allocated$3,455 $220,956 $256,188 $3,159 $95,693 $69,883 $11,444 Page 269 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 102Schedule 9.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 738 1.487 % $9,179 $9,179 $817 $9,996 Recreation Administration 338 0.681 % $4,204 $4,204 $374 $4,578 Transportation/Plan Engineering 900 1.813 % $11,193 $11,193 $996 $12,189 City Administration 700 1.410 % $8,706 $8,706 $8,706 City Attorney 600 1.209 % $7,462 $7,462 $7,462 City Clerk 400 0.806 % $4,975 $4,975 $4,975 Human Resources 1,400 2.821 % $17,412 $17,412 $1,549 $18,961 Finance 1,800 3.627 % $22,387 $22,387 $22,387 Fleet 700 1.410 % $8,706 $8,706 $775 $9,481 City Council 500 1.007 % $6,219 $6,219 $6,219 Police Administration 700 1.410 % $8,706 $8,706 $775 $9,481 Fire Administration 500 1.007 % $6,219 $6,219 $553 $6,772 FD601 Water Fund 3,470 6.991 % $43,157 $43,157 $3,839 $46,996 FD602 Sewer Fund 2,984 6.012 % $37,112 $37,112 $3,302 $40,414 FD705 Whale Rock Fund 410 0.826 % $5,099 $5,099 $454 $5,553 Stormwater and Flood Control 843 1.698 % $10,484 $10,484 $933 $11,417 FD621Transit Fund 400 0.806 % $4,975 $4,975 $443 $5,418 Recreation Facilities 400 0.806 % $4,975 $4,975 $443 $5,418 Building and Safety 1,850 3.727 % $23,009 $23,009 $2,047 $25,056 Planning 1,400 2.821 % $17,412 $17,412 $1,549 $18,961 Economic Development 100 0.201 % $1,244 $1,244 $111 $1,355 Natural Resource Protection 600 1.209 % $7,462 $7,462 $664 $8,126 Community Development Admin 705 1.420 % $8,768 $8,768 $780 $9,548 Parks Maintenance 1,500 3.022 % $18,656 $18,656 $1,660 $20,316 Streets Maintenance 1,100 2.216 % $13,681 $13,681 $1,217 $14,898 Traffic Signals & Lighting 200 0.403 % $2,487 $2,487 $221 $2,708 Youth Services 800 1.612 % $9,950 $9,950 $885 $10,835 Community Services 700 1.410 % $8,706 $8,706 $775 $9,481 Ranger Program 500 1.007 % $6,219 $6,219 $553 $6,772 Aquatics 700 1.410 % $8,706 $8,706 $775 $9,481 Patrol 4,300 8.664 % $53,480 $53,480 $4,758 $58,238 Investigations 1,500 3.022 % $18,656 $18,656 $1,660 $20,316 Neighborhood Services 200 0.403 % $2,487 $2,487 $221 $2,708 Traffic Safety 300 0.604 % $3,731 $3,731 $332 $4,063 Emergency Response 4,200 8.462 % $52,236 $52,236 $4,647 $56,883 Hazard Prevention 650 1.310 % $8,084 $8,084 $719 $8,803 Golf Course 600 1.209 % $7,462 $7,462 $664 $8,126 Police Support Services 1,700 3.425 % $21,143 $21,143 $1,881 $23,024 Information Services 950 1.914 % $11,815 $11,815 $1,051 $12,866 Fire Apparatus Service 200 0.403 % $2,487 $2,487 $221 $2,708 FD611 Parking Fund 1,428 2.877 % $17,760 $17,760 $1,580 $19,340 Page 270 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 103Schedule 9.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 2.821 % $17,412 $17,412 $1,549 $18,961 Tourism and Bid Promotion 175 0.353 % $2,176 $2,176 $194 $2,370 Facilities Maintenance 500 1.007 % $6,219 $6,219 $553 $6,772 Urban Forest Services 300 0.604 % $3,731 $3,731 $332 $4,063 Swim Center Maintenance 200 0.403 % $2,487 $2,487 $221 $2,708 All Other 955 1.924 % $11,877 $11,877 $1,057 $12,934 Community Promotion 25 0.050 % $311 $311 $28 $339 Community Services Group 400 0.806 % $4,975 $4,975 $4,975 Commissions & Committees 100 0.201 % $1,244 $1,244 $111 $1,355 Engineering 700 1.410 % $8,706 $8,706 $775 $9,481 Housing Policy/Homelessness 400 0.806 % $4,975 $4,975 $443 $5,418 FD711 Hazardous Mat Task Force Fund 100 0.201 % $1,244 $1,244 $111 $1,355 Solid Waste Recycling 112 0.226 % $1,393 $1,393 $124 $1,517 Office of DEI 200 0.403 % $2,487 $2,487 $2,487 Training Services 100 0.207 % $1,243 $1,243 $105 $1,348 Total49,633 100.000 %$617,291 $617,291 $49,827 $667,118 (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 271 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 104Schedule 9.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $7,148 $7,148 $573 $7,721 Facilities Maintenance 500 1.123 % $11,913 $11,913 $955 $12,868 Streets Maintenance 1,000 2.246 % $23,825 $23,825 $1,910 $25,735 Stormwater and Flood Control 735 1.651 % $17,511 $17,511 $1,404 $18,915 Traffic Signals & Lighting 200 0.449 % $4,765 $4,765 $382 $5,147 Transportation/Plan Engineering 600 1.348 % $14,295 $14,295 $1,146 $15,441 Recreation Administration 400 0.898 % $9,530 $9,530 $764 $10,294 Recreation Facilities 100 0.225 % $2,383 $2,383 $191 $2,574 Youth Services 800 1.797 % $19,060 $19,060 $1,528 $20,588 Community Services 200 0.449 % $4,765 $4,765 $382 $5,147 Ranger Program 800 1.797 % $19,060 $19,060 $1,528 $20,588 Aquatics 100 0.225 % $2,383 $2,383 $191 $2,574 Golf Course 400 0.898 % $9,530 $9,530 $764 $10,294 Police Administration 650 1.460 % $15,486 $15,486 $1,242 $16,728 Patrol 4,500 10.107 % $107,213 $107,213 $8,595 $115,808 Investigations 1,500 3.369 % $35,738 $35,738 $2,865 $38,603 Police Support Services 2,050 4.604 % $48,841 $48,841 $3,916 $52,757 Neighborhood Services 100 0.225 % $2,383 $2,383 $191 $2,574 Traffic Safety 300 0.674 % $7,148 $7,148 $573 $7,721 Fire Administration 400 0.898 % $9,530 $9,530 $764 $10,294 Emergency Response 4,500 10.107 % $107,213 $107,213 $8,595 $115,808 Hazard Prevention 550 1.235 % $13,104 $13,104 $1,051 $14,155 FD601 Water Fund 3,189 7.163 % $75,978 $75,978 $6,091 $82,069 FD621Transit Fund 348 0.782 % $8,291 $8,291 $665 $8,956 City Administration 500 1.123 % $11,913 $11,913 $11,913 Economic Development 100 0.225 % $2,383 $2,383 $191 $2,574 Natural Resource Protection 300 0.674 % $7,148 $7,148 $573 $7,721 Community Promotion 25 0.056 % $596 $596 $48 $644 City Attorney 300 0.674 % $7,148 $7,148 $7,148 City Clerk 400 0.898 % $9,530 $9,530 $9,530 Finance 1,500 3.369 % $35,738 $35,738 $35,738 Network Services 855 1.920 % $20,370 $20,370 $20,370 Information Services 850 1.909 % $20,251 $20,251 $1,624 $21,875 Human Resources 1,000 2.246 % $23,825 $23,825 $1,910 $25,735 Community Development Admin 500 1.123 % $11,913 $11,913 $955 $12,868 Building and Safety 1,550 3.481 % $36,929 $36,929 $2,961 $39,890 Public Works Administration 500 1.123 % $11,913 $11,913 $955 $12,868 Parks Maintenance 1,200 2.695 % $28,590 $28,590 $2,292 $30,882 Swim Center Maintenance 100 0.225 % $2,383 $2,383 $191 $2,574 Fire Apparatus Service 200 0.449 % $4,765 $4,765 $382 $5,147 Fleet 600 1.348 % $14,295 $14,295 $1,146 $15,441 Page 272 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 105Schedule 9.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $33,879 $33,879 $2,716 $36,595 CIP Project Engineering 1,400 3.144 % $33,355 $33,355 $2,674 $36,029 Planning 1,000 2.246 % $23,825 $23,825 $1,910 $25,735 City Council 500 1.123 % $11,913 $11,913 $11,913 Tourism and Bid Promotion 175 0.393 % $4,169 $4,169 $334 $4,503 Community Services Group 350 0.786 % $8,339 $8,339 $8,339 Housing Policy/Homelessness 400 0.898 % $9,530 $9,530 $764 $10,294 Solid Waste Recycling 110 0.247 % $2,621 $2,621 $210 $2,831 Office of DEI 100 0.225 % $2,383 $2,383 $2,383 Engineering 500 1.123 % $11,913 $11,913 $955 $12,868 Training Services 100 0.225 % $2,383 $2,383 $191 $2,574 FD705 Whale Rock Fund 410 0.921 % $9,768 $9,768 $783 $10,551 FD602 Sewer Fund 3,354 7.533 % $79,904 $79,904 $6,406 $86,310 Total44,523 100.000 %$1,060,765 $1,060,765 $76,437 $1,137,202 (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 273 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofMDC SupportDetail page 106Schedule 9.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 43 63.235 % $90,304 $90,304 $13,812 $104,116 Emergency Response 23 33.824 % $48,302 $48,302 $7,388 $55,690 FD611 Parking Fund 2 2.941 % $4,200 $4,200 $643 $4,843 Total68 100.000 %$142,806 $142,806 $21,843 $164,649 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource:Page 274 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 107Schedule 9.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 300 0.987 % $64 $64 $64 Information Services 850 2.796 % $181 $181 $72 $253 Facilities Maintenance 600 1.974 % $128 $128 $51 $179 City Administration 900 2.961 % $192 $192 $192 Police Support Services 400 1.316 % $85 $85 $34 $119 FD601 Water Fund 3,300 10.855 % $704 $704 $278 $982 FD602 Sewer Fund 2,500 8.224 % $533 $533 $211 $744 Finance 1,500 4.934 % $320 $320 $320 Human Resources 1,300 4.276 % $277 $277 $110 $387 Community Development Admin 600 1.974 % $128 $128 $51 $179 Recreation Administration 600 1.974 % $128 $128 $51 $179 Police Administration 300 0.987 % $64 $64 $25 $89 Fire Administration 700 2.303 % $149 $149 $59 $208 Hazard Prevention 400 1.316 % $85 $85 $34 $119 City Attorney 900 2.961 % $192 $192 $192 Public Works Administration 500 1.645 % $107 $107 $42 $149 Transportation/Plan Engineering 500 1.645 % $107 $107 $42 $149 Aquatics 400 1.316 % $85 $85 $34 $119 Economic Development 100 0.329 % $21 $21 $8 $29 Natural Resource Protection 700 2.303 % $149 $149 $59 $208 City Clerk 500 1.645 % $107 $107 $107 Fleet 400 1.316 % $85 $85 $34 $119 Planning 800 2.632 % $171 $171 $67 $238 Recreation Facilities 200 0.658 % $43 $43 $17 $60 Ranger Program 700 2.303 % $149 $149 $59 $208 FD611 Parking Fund 200 0.658 % $43 $43 $17 $60 CIP Project Engineering 1,900 6.250 % $405 $405 $160 $565 Tourism and Bid Promotion 75 0.247 % $16 $16 $6 $22 Building and Safety 1,000 3.289 % $213 $213 $84 $297 Urban Forest Services 100 0.329 % $21 $21 $8 $29 Youth Services 1,200 3.947 % $256 $256 $101 $357 Community Services 400 1.316 % $85 $85 $34 $119 Golf Course 300 0.987 % $64 $64 $25 $89 Fire Apparatus Service 400 1.316 % $85 $85 $34 $119 FD621Transit Fund 200 0.658 % $43 $43 $17 $60 FD705 Whale Rock Fund 200 0.658 % $43 $43 $17 $60 All Other 1,550 5.099 % $330 $330 $131 $461 Community Services Group 300 0.987 % $64 $64 $64 Engineering 100 0.329 % $21 $21 $8 $29 Housing Policy/Homelessness 200 0.658 % $43 $43 $17 $60 Parks Maintenance 300 0.987 % $64 $64 $25 $89 Page 275 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 108Schedule 9.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEmergency Response 500 1.645 % $107 $107 $42 $149 Stormwater and Flood Control 500 1.645 % $107 $107 $42 $149 Solid Waste Recycling 200 0.658 % $43 $43 $17 $60 Community Promotion 25 0.082 % $5 $5 $2 $7 Office of DEI 200 0.658 % $43 $43 $43 Streets Maintenance 100 0.329 % $21 $21 $8 $29 Patrol 200 0.658 % $43 $43 $17 $60 Neighborhood Services 100 0.329 % $21 $21 $8 $29 Mobile Crisis Unit 200 0.651 % $41 $41 $18 $59 Total30,400 100.000 %$6,481 $6,481 $2,176 $8,657 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource:Page 276 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 109Schedule 9.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 38 0.176 % $698 $698 $698 Economic Development 8 0.037 % $147 $147 $17 $164 Natural Resource Protection 46 0.213 % $845 $845 $97 $942 City Attorney 46 0.213 % $845 $845 $845 City Clerk 131 0.606 % $2,406 $2,406 $2,406 Finance 737 3.412 % $13,538 $13,538 $13,538 Information Services 1,073 4.967 % $19,711 $19,711 $2,260 $21,971 Human Resources 107 0.495 % $1,966 $1,966 $225 $2,191 Community Development Admin 592 2.741 % $10,875 $10,875 $1,247 $12,122 Planning 638 2.954 % $11,720 $11,720 $1,344 $13,064 Building and Safety 642 2.972 % $11,793 $11,793 $1,352 $13,145 Public Works Administration 257 1.190 % $4,721 $4,721 $541 $5,262 Parks Maintenance 315 1.458 % $5,786 $5,786 $663 $6,449 Facilities Maintenance 438 2.028 % $8,046 $8,046 $922 $8,968 Streets Maintenance 284 1.315 % $5,217 $5,217 $598 $5,815 Stormwater and Flood Control 265 1.227 % $4,868 $4,868 $558 $5,426 Traffic Signals & Lighting 515 2.384 % $9,460 $9,460 $1,085 $10,545 Fleet 254 1.176 % $4,666 $4,666 $535 $5,201 City Administration 69 0.319 % $1,268 $1,268 $1,268 Transportation/Plan Engineering 569 2.634 % $10,452 $10,452 $1,198 $11,650 Recreation Administration 26 0.120 % $478 $478 $55 $533 Recreation Facilities 31 0.144 % $569 $569 $65 $634 Youth Services 61 0.282 % $1,121 $1,121 $128 $1,249 Community Services 54 0.250 % $992 $992 $114 $1,106 Ranger Program 38 0.176 % $698 $698 $80 $778 Aquatics 54 0.250 % $992 $992 $114 $1,106 Golf Course 46 0.213 % $845 $845 $97 $942 Police Administration 54 0.250 % $992 $992 $114 $1,106 Patrol 629 2.912 % $11,555 $11,555 $1,325 $12,880 Investigations 415 1.921 % $7,623 $7,623 $874 $8,497 Police Support Services 230 1.065 % $4,225 $4,225 $484 $4,709 Neighborhood Services 315 1.458 % $5,786 $5,786 $663 $6,449 Traffic Safety 323 1.495 % $5,933 $5,933 $680 $6,613 Fire Administration 38 0.176 % $698 $698 $80 $778 Emergency Response 729 3.375 % $13,392 $13,392 $1,535 $14,927 Hazard Prevention 557 2.579 % $10,232 $10,232 $1,173 $11,405 FD601 Water Fund 1,614 7.472 % $29,649 $29,649 $3,399 $33,048 FD611 Parking Fund 109 0.505 % $2,002 $2,002 $230 $2,232 FD621Transit Fund 431 1.995 % $7,917 $7,917 $908 $8,825 FD705 Whale Rock Fund 731 3.384 % $13,428 $13,428 $1,540 $14,968 CIP Project Engineering 307 1.421 % $5,639 $5,639 $647 $6,286 Page 277 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 110Schedule 9.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 15 0.069 % $276 $276 $32 $308 Urban Forest Services 223 1.032 % $4,096 $4,096 $470 $4,566 Swim Center Maintenance 215 0.995 % $3,949 $3,949 $453 $4,402 All Other 4,975 23.031 % $91,389 $91,389 $10,478 $101,867 Fire Apparatus Service 15 0.069 % $276 $276 $32 $308 FD602 Sewer Fund 1,788 8.277 % $32,845 $32,845 $3,766 $36,611 Engineering 554 2.567 % $10,179 $10,179 $1,166 $11,345 Total21,601 100.000 %$396,804 $396,804 $43,344 $440,148 (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 278 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 111Schedule 9.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 16 0.506 % $1,962 $1,962 $1,962 Economic Development 3 0.095 % $368 $368 $52 $420 Natural Resource Protection 20 0.632 % $2,452 $2,452 $349 $2,801 City Attorney 34 1.075 % $4,169 $4,169 $4,169 City Clerk 67 2.118 % $8,215 $8,215 $8,215 Finance 59 1.865 % $7,234 $7,234 $7,234 Information Services 25 0.790 % $3,065 $3,065 $436 $3,501 Human Resources 46 1.454 % $5,640 $5,640 $802 $6,442 Community Development Admin 31 0.980 % $3,801 $3,801 $540 $4,341 Planning 64 2.023 % $7,847 $7,847 $1,115 $8,962 Building and Safety 48 1.517 % $5,885 $5,885 $837 $6,722 Public Works Administration 39 1.233 % $4,782 $4,782 $680 $5,462 Parks Maintenance 20 0.632 % $2,452 $2,452 $349 $2,801 Facilities Maintenance 21 0.664 % $2,575 $2,575 $366 $2,941 Streets Maintenance 19 0.601 % $2,330 $2,330 $331 $2,661 Traffic Signals & Lighting 11 0.348 % $1,349 $1,349 $192 $1,541 Fleet 20 0.632 % $2,452 $2,452 $349 $2,801 City Administration 29 0.917 % $3,556 $3,556 $3,556 Transportation/Plan Engineering 23 0.727 % $2,820 $2,820 $401 $3,221 Recreation Administration 13 0.411 % $1,594 $1,594 $227 $1,821 Recreation Facilities 64 2.023 % $7,847 $7,847 $1,115 $8,962 Youth Services 30 0.948 % $3,678 $3,678 $523 $4,201 Community Services 27 0.853 % $3,310 $3,310 $471 $3,781 Ranger Program 19 0.601 % $2,330 $2,330 $331 $2,661 Aquatics 29 0.917 % $3,556 $3,556 $505 $4,061 Golf Course 14 0.442 % $1,717 $1,717 $244 $1,961 Police Administration 45 1.422 % $5,517 $5,517 $784 $6,301 Patrol 159 5.025 % $19,495 $19,495 $2,771 $22,266 Investigations 43 1.359 % $5,272 $5,272 $749 $6,021 Police Support Services 329 10.398 % $40,338 $40,338 $5,734 $46,072 Neighborhood Services 5 0.158 % $613 $613 $87 $700 Traffic Safety 28 0.885 % $3,433 $3,433 $488 $3,921 Fire Administration 24 0.759 % $2,943 $2,943 $418 $3,361 Emergency Response 246 7.775 % $30,162 $30,162 $4,287 $34,449 Hazard Prevention 29 0.917 % $3,556 $3,556 $505 $4,061 FD601 Water Fund 182 5.752 % $22,315 $22,315 $3,172 $25,487 FD611 Parking Fund 248 7.838 % $30,407 $30,407 $4,322 $34,729 FD621Transit Fund 28 0.885 % $3,433 $3,433 $488 $3,921 FD705 Whale Rock Fund 31 0.980 % $3,801 $3,801 $540 $4,341 Stormwater and Flood Control 7 0.221 % $858 $858 $122 $980 CIP Project Engineering 36 1.138 % $4,414 $4,414 $627 $5,041 Page 279 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 112Schedule 9.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 7 0.221 % $858 $858 $122 $980 Urban Forest Services 2 0.063 % $245 $245 $35 $280 Swim Center Maintenance 14 0.442 % $1,717 $1,717 $244 $1,961 All Other 662 20.923 % $81,167 $81,167 $11,538 $92,705 FD602 Sewer Fund 248 7.835 % $30,403 $30,403 $4,323 $34,726 Total3,164 100.000 %$387,933 $387,933 $51,571 $439,504 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:Page 280 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 113Schedule 9.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.284 % $537 $537 $537 Police Administration 5 1.420 % $2,686 $2,686 $215 $2,901 Fire Administration 5 1.420 % $2,686 $2,686 $215 $2,901 FD601 Water Fund 32 9.091 % $17,192 $17,192 $1,376 $18,568 Stormwater and Flood Control 1 0.284 % $537 $537 $43 $580 FD611 Parking Fund 5 1.420 % $2,686 $2,686 $215 $2,901 FD621Transit Fund 28 7.955 % $15,043 $15,043 $1,204 $16,247 Recreation Facilities 2 0.568 % $1,074 $1,074 $86 $1,160 Building and Safety 4 1.136 % $2,149 $2,149 $172 $2,321 Parks Maintenance 15 4.261 % $8,059 $8,059 $645 $8,704 Traffic Signals & Lighting 2 0.568 % $1,074 $1,074 $86 $1,160 Ranger Program 3 0.852 % $1,612 $1,612 $129 $1,741 Patrol 68 19.318 % $36,532 $36,532 $2,925 $39,457 Investigations 24 6.818 % $12,894 $12,894 $1,032 $13,926 Police Support Services 7 1.989 % $3,761 $3,761 $301 $4,062 Neighborhood Services 6 1.705 % $3,223 $3,223 $258 $3,481 Traffic Safety 11 3.125 % $5,910 $5,910 $473 $6,383 Emergency Response 77 21.875 % $41,367 $41,367 $3,312 $44,679 Hazard Prevention 10 2.841 % $5,372 $5,372 $430 $5,802 Economic Development 1 0.284 % $537 $537 $43 $580 Streets Maintenance 12 3.409 % $6,447 $6,447 $516 $6,963 Fleet 2 0.568 % $1,074 $1,074 $86 $1,160 CIP Project Engineering 7 1.989 % $3,761 $3,761 $301 $4,062 Urban Forest Services 2 0.568 % $1,074 $1,074 $86 $1,160 Facilities Maintenance 5 1.420 % $2,686 $2,686 $215 $2,901 All Other 2 0.568 % $1,074 $1,074 $86 $1,160 FD602 Sewer Fund 15 4.264 % $8,061 $8,061 $647 $8,708 Total352 100.000 %$189,108 $189,108 $15,097 $204,205 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource:Page 281 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 114Schedule 9.0112022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 35 48.611 % $1,412 $1,412 $268 $1,680 FD602 Sewer Fund 33 45.833 % $1,331 $1,331 $253 $1,584 FD705 Whale Rock Fund 4 5.556 % $161 $161 $30 $191 Total72 100.000 %$2,904 $2,904 $551 $3,455 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource:Page 282 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 115Schedule 9.0122022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.189 % $401 $401 $18 $419 Finance 3 0.567 % $1,202 $1,202 $1,202 Information Services 9 1.701 % $3,606 $3,606 $163 $3,769 Human Resources 3 0.567 % $1,202 $1,202 $54 $1,256 Building and Safety 20 3.781 % $8,013 $8,013 $362 $8,375 Public Works Administration 3 0.567 % $1,202 $1,202 $54 $1,256 Parks Maintenance 14 2.647 % $5,609 $5,609 $253 $5,862 Streets Maintenance 11 2.079 % $4,407 $4,407 $199 $4,606 Fleet 4 0.756 % $1,603 $1,603 $72 $1,675 Police Administration 7 1.323 % $2,804 $2,804 $127 $2,931 Patrol 79 14.934 % $31,650 $31,650 $1,428 $33,078 Investigations 28 5.293 % $11,218 $11,218 $506 $11,724 Police Support Services 5 0.945 % $2,003 $2,003 $90 $2,093 Fire Administration 18 3.403 % $7,211 $7,211 $325 $7,536 Emergency Response 31 5.860 % $12,420 $12,420 $560 $12,980 Hazard Prevention 11 2.079 % $4,407 $4,407 $199 $4,606 FD601 Water Fund 65 12.287 % $26,041 $7,917 $33,958 $1,175 $35,133 FD602 Sewer Fund 48 9.074 % $19,230 ($15,887) $3,343 $868 $4,211 City Administration 7 1.323 % $2,804 $2,804 $2,804 Ranger Program 4 0.756 % $1,603 $1,603 $72 $1,675 Community Development Admin 3 0.567 % $1,202 $1,202 $54 $1,256 Traffic Signals & Lighting 3 0.567 % $1,202 $1,202 $54 $1,256 Neighborhood Services 2 0.378 % $801 $801 $36 $837 FD611 Parking Fund 24 4.537 % $9,615 ($7,445) $2,170 $434 $2,604 City Attorney 2 0.378 % $801 $801 $801 Youth Services 11 2.079 % $4,407 $4,407 $199 $4,606 City Clerk 1 0.189 % $401 $401 $401 Traffic Safety 2 0.378 % $801 $801 $36 $837 Fire Apparatus Service 2 0.378 % $801 $801 $36 $837 Facilities Maintenance 7 1.323 % $2,804 $2,804 $127 $2,931 City Council 13 2.457 % $5,208 $5,208 $5,208 CIP Project Engineering 15 2.836 % $6,009 $6,009 $271 $6,280 Urban Forest Services 5 0.945 % $2,003 $2,003 $90 $2,093 Recreation Administration 2 0.378 % $801 $801 $36 $837 Golf Course 2 0.378 % $801 $801 $36 $837 FD705 Whale Rock Fund 6 1.134 % $2,404 $5,950 $8,354 $108 $8,462 All Other 20 3.781 % $8,013 $8,013 $362 $8,375 Economic Development 2 0.378 % $801 $801 $36 $837 Community Services Group 3 0.567 % $1,202 $1,202 $1,202 Office of DEI 1 0.189 % $401 $401 $401 Housing Policy/Homelessness 1 0.189 % $401 $401 $18 $419 Page 283 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 116Schedule 9.0122022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Services 3 0.567 % $1,202 $1,202 $54 $1,256 FD621Transit Fund 28 5.296 % $11,217 ($496) $10,721 $510 $11,231 Subtotal529 100.000 %$211,934 ($9,961)$201,973 $9,022 $210,995 Direct Billed$9,961 $9,961 $9,961 Total529 100.000 %$211,934 $0 $211,934 $9,022 $220,956 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:Page 284 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 117Schedule 9.0132022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 180 2.098 % $5,151 $5,151 $246 $5,397 Recreation Administration 100 1.166 % $2,862 $2,862 $136 $2,998 Transportation/Plan Engineering 70 0.816 % $2,003 $2,003 $96 $2,099 City Administration 120 1.399 % $3,434 $3,434 $3,434 City Attorney 100 1.166 % $2,862 $2,862 $2,862 City Clerk 140 1.632 % $4,007 $4,007 $4,007 Human Resources 210 2.448 % $6,010 $6,010 $287 $6,297 Finance 340 3.963 % $9,730 $9,730 $9,730 Facilities Maintenance 210 2.448 % $6,010 $6,010 $287 $6,297 Fleet 50 0.583 % $1,431 $1,431 $68 $1,499 Police Administration 530 6.177 % $15,168 $15,168 $723 $15,891 Fire Administration 320 3.730 % $9,158 $9,158 $437 $9,595 FD601 Water Fund 470 5.478 % $13,451 $13,451 $641 $14,092 FD602 Sewer Fund 370 4.312 % $10,589 $10,589 $505 $11,094 FD611 Parking Fund 560 6.527 % $16,026 $16,026 $764 $16,790 FD621Transit Fund 120 1.399 % $3,434 $3,434 $164 $3,598 Recreation Facilities 150 1.748 % $4,293 $4,293 $205 $4,498 Engineering 60 0.699 % $1,717 $1,717 $82 $1,799 Building and Safety 240 2.797 % $6,868 $6,868 $327 $7,195 Planning 210 2.448 % $6,010 $6,010 $287 $6,297 Economic Development 10 0.117 % $286 $286 $14 $300 Natural Resource Protection 40 0.466 % $1,145 $1,145 $55 $1,200 Information Services 70 0.816 % $2,003 $2,003 $96 $2,099 Community Development Admin 140 1.632 % $4,007 $4,007 $191 $4,198 Parks Maintenance 340 3.963 % $9,730 $9,730 $464 $10,194 Streets Maintenance 80 0.932 % $2,289 $2,289 $109 $2,398 Traffic Signals & Lighting 40 0.466 % $1,145 $1,145 $55 $1,200 Youth Services 130 1.515 % $3,720 $3,720 $177 $3,897 Community Services 70 0.816 % $2,003 $2,003 $96 $2,099 Ranger Program 40 0.466 % $1,145 $1,145 $55 $1,200 Aquatics 90 1.049 % $2,576 $2,576 $123 $2,699 Patrol 700 8.159 % $20,033 $20,033 $955 $20,988 Investigations 260 3.030 % $7,441 $7,441 $355 $7,796 Police Support Services 505 5.886 % $14,452 $14,452 $689 $15,141 Neighborhood Services 40 0.466 % $1,145 $1,145 $55 $1,200 Traffic Safety 30 0.350 % $859 $859 $41 $900 Emergency Response 645 7.517 % $18,459 $18,459 $880 $19,339 Hazard Prevention 60 0.699 % $1,717 $1,717 $82 $1,799 Golf Course 50 0.583 % $1,431 $1,431 $68 $1,499 Fire Apparatus Service 10 0.117 % $286 $286 $14 $300 City Council 40 0.466 % $1,145 $1,145 $1,145 Page 285 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 118Schedule 9.0132022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 240 2.797 % $6,868 $6,868 $327 $7,195 Urban Forest Services 40 0.466 % $1,145 $1,145 $55 $1,200 Swim Center Maintenance 10 0.117 % $286 $286 $14 $300 FD705 Whale Rock Fund 50 0.583 % $1,431 $1,431 $68 $1,499 All Other 190 2.214 % $5,437 $5,437 $259 $5,696 Community Services Group 40 0.466 % $1,145 $1,145 $1,145 Tourism and Bid Promotion 20 0.233 % $572 $572 $27 $599 Solid Waste Recycling 20 0.233 % $572 $572 $27 $599 Training Services 10 0.117 % $286 $286 $14 $300 Stormwater and Flood Control 20 0.229 % $573 $573 $22 $595 Total8,580 100.000 %$245,546 $245,546 $10,642 $256,188 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource:Page 286 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofCuestaDetail page 119Schedule 9.0142022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $3,039 $3,039 $120 $3,159 Total1 100.000 %$3,039 $3,039 $120 $3,159 (A) Alloc basis:Source:Page 287 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 120Schedule 9.0152022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 300 23.077 % $19,184 $19,184 $2,899 $22,083 Fire Administration 200 15.385 % $12,789 $12,789 $1,933 $14,722 FD601 Water Fund 150 11.538 % $9,592 $9,592 $1,449 $11,041 FD602 Sewer Fund 150 11.538 % $9,592 $9,592 $1,449 $11,041 Public Works Administration 200 15.385 % $12,789 $12,789 $1,933 $14,722 Traffic Signals & Lighting 100 7.692 % $6,395 $6,395 $966 $7,361 FD621Transit Fund 200 15.385 % $12,790 $12,790 $1,933 $14,723 Total1,300 100.000 %$83,131 $83,131 $12,562 $95,693 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 288 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 121Schedule 9.0162022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 2 28.571 % $19,063 $19,063 $904 $19,967 Fire Administration 2 28.571 % $19,063 $19,063 $904 $19,967 Public Works Administration 1 14.286 % $9,531 $9,531 $452 $9,983 FD705 Whale Rock Fund 2 28.572 % $19,063 $19,063 $903 $19,966 Total7 100.000 %$66,720 $66,720 $3,163 $69,883 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 289 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 122Schedule 9.0172022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 567 6.520 % $718 $718 $28 $746 FD601 Water Fund 567 6.520 % $718 $718 $28 $746 Police Administration 3,177 36.534 % $4,022 $4,022 $159 $4,181 Fire Administration 4,385 50.426 % $5,551 $5,551 $220 $5,771 Total8,696 100.000 %$11,009 $11,009 $435 $11,444 (A) Alloc basis:Source:Page 290 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 123Schedule 9.0182022TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCity Council $27,209 $6,219 $11,913 $64 $698 $1,962 Office of DEI $5,314 $2,487 $2,383 $43 City Administration $32,410 $8,706 $11,913 $192 $1,268 $3,556 $537 Community Services Group $15,725 $4,975 $8,339 $64 City Attorney $23,479 $7,462 $7,148 $192 $845 $4,169 City Clerk $29,641 $4,975 $9,530 $107 $2,406 $8,215 Finance $90,149 $22,387 $35,738 $320 $13,538 $7,234 Network Services $20,370 $20,370 Information Services $66,334 $12,866 $21,875 $253 $21,971 $3,501 Human Resources $61,269 $18,961 $25,735 $387 $2,191 $6,442 Public Works Administration $65,095 $9,996 $12,868 $149 $5,262 $5,462 Facilities Maintenance $43,857 $6,772 $12,868 $179 $8,968 $2,941 $2,901 Fleet $37,377 $9,481 $15,441 $119 $5,201 $2,801 $1,160 CIP Project Engineering $84,419 $18,961 $36,029 $565 $6,286 $5,041 $4,062 Transportation/Plan Engineering $44,749 $12,189 $15,441 $149 $11,650 $3,221 Economic Development $6,259 $1,355 $2,574 $29 $164 $420 $580 Natural Resource Protection $21,417 $8,126 $7,721 $208 $942 $2,801 Tourism and Bid Promotion $8,782 $2,370 $4,503 $22 $308 $980 Community Promotion $990 $339 $644 $7 Community Development Admin $44,512 $9,548 $12,868 $179 $12,122 $4,341 Commissions & Committees $1,355 $1,355 Planning $73,257 $18,961 $25,735 $238 $13,064 $8,962 Engineering $35,522 $9,481 $12,868 $29 $11,345 Building and Safety $103,001 $25,056 $39,890 $297 $13,145 $6,722 $2,321 Housing Policy/Homelessness $16,191 $5,418 $10,294 $60 Parks Maintenance $85,297 $20,316 $30,882 $89 $6,449 $2,801 $8,704 Swim Center Maintenance $11,945 $2,708 $2,574 $4,402 $1,961 Urban Forest Services $21,112 $4,063 $7,721 $29 $4,566 $280 $1,160 Streets Maintenance $63,105 $14,898 $25,735 $29 $5,815 $2,661 $6,963 Traffic Signals & Lighting $30,918 $2,708 $5,147 $10,545 $1,541 $1,160 Stormwater and Flood Control $38,062 $11,417 $18,915 $149 $5,426 $980 $580 Solid Waste Recycling $5,007 $1,517 $2,831 $60 Recreation Administration $21,240 $4,578 $10,294 $179 $533 $1,821 Recreation Facilities $23,306 $5,418 $2,574 $60 $634 $8,962 $1,160 Youth Services $45,733 $10,835 $20,588 $357 $1,249 $4,201 Community Services $22,989 $9,481 $5,147 $119 $1,106 $3,781 Ranger Program $35,623 $6,772 $20,588 $208 $778 $2,661 $1,741 Aquatics $20,040 $9,481 $2,574 $119 $1,106 $4,061 Golf Course $23,748 $8,126 $10,294 $89 $942 $1,961 Page 291 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 124Schedule 9.0182022Cellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpCity Council $5,208 $1,145 Office of DEI $401 City Administration $2,804 $3,434 Community Services Group $1,202 $1,145 City Attorney $801 $2,862 City Clerk $401 $4,007 Finance $1,202 $9,730 Network ServicesInformation Services $3,769 $2,099 Human Resources $1,256 $6,297 Public Works Administration $1,256 $5,397 $14,722 $9,983 Facilities Maintenance $2,931 $6,297 Fleet $1,675 $1,499 CIP Project Engineering $6,280 $7,195 Transportation/Plan Engineering $2,099 Economic Development $837 $300 Natural Resource Protection $419 $1,200 Tourism and Bid Promotion $599 Community PromotionCommunity Development Admin $1,256 $4,198 Commissions & CommitteesPlanning $6,297 Engineering $1,799 Building and Safety $8,375 $7,195 Housing Policy/Homelessness $419 Parks Maintenance $5,862 $10,194 Swim Center Maintenance $300 Urban Forest Services $2,093 $1,200 Streets Maintenance $4,606 $2,398 Traffic Signals & Lighting $1,256 $1,200 $7,361 Stormwater and Flood Control $595 Solid Waste Recycling $599 Recreation Administration $837 $2,998 Recreation Facilities $4,498 Youth Services $4,606 $3,897 Community Services $1,256 $2,099 Ranger Program $1,675 $1,200 Aquatics $2,699 Golf Course $837 $1,499 Page 292 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 125Schedule 9.0182022TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryPolice Administration $101,659 $9,481 $16,728 $89 $1,106 $6,301 $2,901 Patrol $406,891 $58,238 $115,808 $104,116 $60 $12,880 $22,266 $39,457 Investigations $106,883 $20,316 $38,603 $8,497 $6,021 $13,926 Police Support Services $147,977 $23,024 $52,757 $119 $4,709 $46,072 $4,062 Neighborhood Services $17,978 $2,708 $2,574 $29 $6,449 $700 $3,481 Traffic Safety $30,438 $4,063 $7,721 $6,613 $3,921 $6,383 Fire Administration $81,905 $6,772 $10,294 $208 $778 $3,361 $2,901 Emergency Response $354,904 $56,883 $115,808 $55,690 $149 $14,927 $34,449 $44,679 Hazard Prevention $50,750 $8,803 $14,155 $119 $11,405 $4,061 $5,802 Training Services $4,222 $1,348 $2,574 Fire Apparatus Service $9,419 $2,708 $5,147 $119 $308 Mobile Crisis Unit $59 $59 FD601 Water Fund $269,842 $46,996 $82,069 $982 $33,048 $25,487 $18,568 $1,680 FD602 Sewer Fund $239,348 $40,414 $86,310 $744 $36,611 $34,726 $8,708 $1,584 FD611 Parking Fund $120,094 $19,340 $36,595 $4,843 $60 $2,232 $34,729 $2,901 FD621Transit Fund $72,979 $5,418 $8,956 $60 $8,825 $3,921 $16,247 FD705 Whale Rock Fund $65,591 $5,553 $10,551 $60 $14,968 $4,341 $191 FD711 Hazardous Mat Task Force Fund $1,355 $1,355 All Other $223,198 $12,934 $461 $101,867 $92,705 $1,160 Subtotal$3,712,300 $667,118 $1,137,202 $164,649 $8,657 $440,148 $439,504 $204,205 $3,455 Direct Billed $9,961 Total$3,722,261 $667,118 $1,137,202 $164,649 $8,657 $440,148 $439,504 $204,205 $3,455 Page 293 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 126Schedule 9.0182022Cellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpPolice Administration $2,931 $15,891 $22,083 $19,967 $4,181 Patrol $33,078 $20,988 Investigations $11,724 $7,796 Police Support Services $2,093 $15,141 Neighborhood Services $837 $1,200 Traffic Safety $837 $900 Fire Administration $7,536 $9,595 $14,722 $19,967 $5,771 Emergency Response $12,980 $19,339 Hazard Prevention $4,606 $1,799 Training Services $300 Fire Apparatus Service $837 $300 Mobile Crisis UnitFD601 Water Fund $35,133 $14,092 $11,041 $746 FD602 Sewer Fund $4,211 $11,094 $3,159 $11,041 $746 FD611 Parking Fund $2,604 $16,790 FD621Transit Fund $11,231 $3,598 $14,723 FD705 Whale Rock Fund $8,462 $1,499 $19,966 FD711 Hazardous Mat Task Force FundAll Other $8,375 $5,696 Subtotal$210,995 $256,188 $3,159 $95,693 $69,883 $11,444 Direct Billed $9,961 Total$220,956 $256,188 $3,159 $95,693 $69,883 $11,444 Page 294 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 10.01 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 295 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesCosts to be allocatedDetail page 128Schedule 10.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,342,915 $1,342,915 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011010 - Office of DEI $2,849 $559 $3,408 1011001 - City Administration $42,752 $10,847 $53,599 1011501 - City Attorney $16,685 $2,193 $18,878 1011021 - City Clerk $1,623 $333 $1,956 1012000 - Finance $23,277 $4,031 $27,308 1011101 - Network Services $60,632 $5,702 $66,334 1011103 - Information Services$13,308 $13,308 1012006 - Finance Support Services$1,354 $1,354 1013001 - Human Resources$40,651 $40,651 1013003 - Wellness Program$205 $205 1015005 - Facilities Maintenance$9,206 $9,206 8020000 - Insurance ISF Fund$83,765 $83,765 Total allocated additions:$152,624 $172,154 $324,778 $324,778 Total to be allocated$1,495,539 $172,154 $1,667,693 Page 296 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 129Schedule 10.0032022TotalGeneral & AdminInformation ServicesEnterprise AppsWages & BenefitsSALARIES & WAGES $737,939 $125,376 $327,055 $285,508 FRINGE BENEFITS $539,911 $91,731 $239,289 $208,891 Other Expense and CostSERVICES & SUPPLIES $65,065 $11,055 $28,837 $25,173 Departmental Expenditures$1,342,915 $228,162 $595,181 $519,572 Additions: 1stOther$152,624 $152,624 Functional Cost$1,495,539 $380,786 $595,181 $519,572 Reallocate Admin($380,786) $203,307 $177,479 Allocable Costs$1,495,539 $798,488 $697,051 1st Allocation$1,495,539 $798,488 $697,051 Additions: 2ndOther$172,154 $172,154 Functional Cost$172,154 $172,154 Reallocate Admin($172,154) $91,915 $80,239 Allocable Costs$172,154 $91,915 $80,239 2nd Allocation$172,154 $91,915 $80,239 Total allocated$1,667,693 $890,403 $777,290 Page 297 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofInformation ServicesDetail page 130Schedule 10.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 249 5.618 % $44,861 $44,861 $44,861 Public Works Administration 368 8.303 % $66,300 $66,300 $8,631 $74,931 Community Development Admin 1,743 39.328 % $314,026 $314,026 $40,880 $354,906 FD601 Water Fund 196 4.422 % $35,312 $35,312 $4,597 $39,909 FD602 Sewer Fund 174 3.926 % $31,349 $31,349 $4,081 $35,430 Fire Administration 213 4.806 % $38,375 $38,375 $4,996 $43,371 Police Administration 542 12.229 % $97,649 $97,649 $12,712 $110,361 Recreation Administration 168 3.791 % $30,268 $30,268 $3,940 $34,208 City Administration 216 4.874 % $38,915 $38,915 $38,915 City Attorney 48 1.083 % $8,648 $8,648 $8,648 Stormwater and Flood Control 107 2.414 % $19,278 $19,278 $2,510 $21,788 FD705 Whale Rock Fund 195 4.400 % $35,132 $35,132 $4,573 $39,705 FD621Transit Fund 15 0.338 % $2,702 $2,702 $352 $3,054 FD611 Parking Fund 104 2.347 % $18,737 $18,737 $2,439 $21,176 All Other 94 2.121 % $16,936 $16,936 $2,204 $19,140 Total4,432 100.000 %$798,488 $798,488 $91,915 $890,403 (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 298 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 131Schedule 10.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $4,697 $4,697 $615 $5,312 Facilities Maintenance 500 1.123 % $7,828 $7,828 $1,024 $8,852 Streets Maintenance 1,000 2.246 % $15,656 $15,656 $2,049 $17,705 Stormwater and Flood Control 735 1.651 % $11,507 $11,507 $1,506 $13,013 Traffic Signals & Lighting 200 0.449 % $3,131 $3,131 $410 $3,541 Transportation/Plan Engineering 600 1.348 % $9,394 $9,394 $1,229 $10,623 Recreation Administration 400 0.898 % $6,262 $6,262 $819 $7,081 Recreation Facilities 100 0.225 % $1,566 $1,566 $205 $1,771 Youth Services 800 1.797 % $12,525 $12,525 $1,639 $14,164 Community Services 200 0.449 % $3,131 $3,131 $410 $3,541 Ranger Program 800 1.797 % $12,525 $12,525 $1,639 $14,164 Aquatics 100 0.225 % $1,566 $1,566 $205 $1,771 Golf Course 400 0.898 % $6,262 $6,262 $819 $7,081 Police Administration 650 1.460 % $10,176 $10,176 $1,332 $11,508 Patrol 4,500 10.107 % $70,452 $70,452 $9,219 $79,671 Investigations 1,500 3.369 % $23,484 $23,484 $3,073 $26,557 Police Support Services 2,050 4.604 % $32,095 $32,095 $4,200 $36,295 Neighborhood Services 100 0.225 % $1,566 $1,566 $205 $1,771 Traffic Safety 300 0.674 % $4,697 $4,697 $615 $5,312 Fire Administration 400 0.898 % $6,262 $6,262 $819 $7,081 Emergency Response 4,500 10.107 % $70,452 $70,452 $9,219 $79,671 Hazard Prevention 550 1.235 % $8,611 $8,611 $1,127 $9,738 FD601 Water Fund 3,189 7.163 % $49,927 $49,927 $6,533 $56,460 FD621Transit Fund 348 0.782 % $5,448 $5,448 $713 $6,161 City Administration 500 1.123 % $7,828 $7,828 $7,828 Economic Development 100 0.225 % $1,566 $1,566 $205 $1,771 Natural Resource Protection 300 0.674 % $4,697 $4,697 $615 $5,312 Community Promotion 25 0.056 % $391 $391 $51 $442 City Attorney 300 0.674 % $4,697 $4,697 $4,697 City Clerk 400 0.898 % $6,262 $6,262 $6,262 Finance 1,500 3.369 % $23,484 $23,484 $23,484 Network Services 855 1.920 % $13,386 $13,386 $13,386 Information Services 850 1.909 % $13,308 $13,308 $13,308 Human Resources 1,000 2.246 % $15,656 $15,656 $2,049 $17,705 Community Development Admin 500 1.123 % $7,828 $7,828 $1,024 $8,852 Building and Safety 1,550 3.481 % $24,267 $24,267 $3,175 $27,442 Public Works Administration 500 1.123 % $7,828 $7,828 $1,024 $8,852 Parks Maintenance 1,200 2.695 % $18,787 $18,787 $2,458 $21,245 Swim Center Maintenance 100 0.225 % $1,566 $1,566 $205 $1,771 Fire Apparatus Service 200 0.449 % $3,131 $3,131 $410 $3,541 Fleet 600 1.348 % $9,394 $9,394 $1,229 $10,623 Page 299 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 132Schedule 10.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $22,263 $22,263 $2,913 $25,176 CIP Project Engineering 1,400 3.144 % $21,918 $21,918 $2,868 $24,786 Planning 1,000 2.246 % $15,656 $15,656 $2,049 $17,705 City Council 500 1.123 % $7,828 $7,828 $7,828 Tourism and Bid Promotion 175 0.393 % $2,740 $2,740 $359 $3,099 Community Services Group 350 0.786 % $5,480 $5,480 $5,480 Housing Policy/Homelessness 400 0.898 % $6,262 $6,262 $819 $7,081 Solid Waste Recycling 110 0.247 % $1,722 $1,722 $225 $1,947 Office of DEI 100 0.225 % $1,566 $1,566 $1,566 Engineering 500 1.123 % $7,828 $7,828 $1,024 $8,852 Training Services 100 0.225 % $1,566 $1,566 $205 $1,771 FD705 Whale Rock Fund 410 0.921 % $6,419 $6,419 $840 $7,259 FD602 Sewer Fund 3,354 7.533 % $52,507 $52,507 $6,868 $59,375 Total44,523 100.000 %$697,051 $697,051 $80,239 $777,290 (A) Alloc basis:Source:Page 300 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 133Schedule 10.0062022TotalInformation ServicesEnterprise AppsCity Council$7,828 $7,828 Office of DEI$1,566 $1,566 City Administration$46,743 $38,915 $7,828 Community Services Group$5,480 $5,480 City Attorney$13,345 $8,648 $4,697 City Clerk$6,262 $6,262 Finance $23,484 $23,484 Network Services$58,247 $44,861 $13,386 Information Services$13,308 $13,308 Human Resources$17,705 $17,705 Public Works Administration$83,783 $74,931 $8,852 Facilities Maintenance$8,852 $8,852 Fleet$10,623 $10,623 CIP Project Engineering$24,786 $24,786 Transportation/Plan Engineering$10,623 $10,623 Economic Development$1,771 $1,771 Natural Resource Protection$5,312 $5,312 Tourism and Bid Promotion$3,099 $3,099 Community Promotion$442 $442 Community Development Admin $363,758 $354,906 $8,852 Planning$17,705 $17,705 Engineering$8,852 $8,852 Building and Safety$27,442 $27,442 Housing Policy/Homelessness$7,081 $7,081 Parks Maintenance$21,245 $21,245 Swim Center Maintenance$1,771 $1,771 Urban Forest Services$5,312 $5,312 Streets Maintenance$17,705 $17,705 Traffic Signals & Lighting$3,541 $3,541 Stormwater and Flood Control$34,801 $21,788 $13,013 Solid Waste Recycling$1,947 $1,947 Recreation Administration$41,289 $34,208 $7,081 Recreation Facilities$1,771 $1,771 Youth Services$14,164 $14,164 Community Services$3,541 $3,541 Ranger Program$14,164 $14,164 Aquatics$1,771 $1,771 Golf Course $7,081 $7,081 Police Administration$121,869 $110,361 $11,508 Patrol$79,671 $79,671 Investigations$26,557 $26,557 Page 301 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 134Schedule 10.0062022TotalInformation ServicesEnterprise AppsPolice Support Services$36,295 $36,295 Neighborhood Services$1,771 $1,771 Traffic Safety$5,312 $5,312 Fire Administration$50,452 $43,371 $7,081 Emergency Response$79,671 $79,671 Hazard Prevention$9,738 $9,738 Training Services$1,771 $1,771 Fire Apparatus Service$3,541 $3,541 FD601 Water Fund$96,369 $39,909 $56,460 FD602 Sewer Fund$94,805 $35,430 $59,375 FD611 Parking Fund$46,352 $21,176 $25,176 FD621Transit Fund$9,215 $3,054 $6,161 FD705 Whale Rock Fund$46,964 $39,705 $7,259 All Other$19,140 $19,140 Total$1,667,693 $890,403 $777,290 Page 302 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 11.01 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. Page 303 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 136Schedule 11.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $106,558 $106,558 Allocated additions: 1011001 - City Administration $1,282 $326 $1,608 1011501 - City Attorney $1,324 $174 $1,498 1012000 - Finance $3,853 $809 $4,662 8020000 - Insurance ISF Fund$87 $87 Total allocated additions:$6,459 $1,396 $7,855 $7,855 Total to be allocated$113,017 $1,396 $114,413 Page 304 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 137Schedule 11.0032022TotalGeneral & AdminGeneral Support ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES$106,558 $106,558 Departmental Expenditures$106,558 $106,558 Additions: 1stOther$6,459 $6,459 Functional Cost$113,017 $6,459 $106,558 Reallocate Admin($6,459) $6,459 Allocable Costs$113,017 $113,017 1st Allocation$113,017 $113,017 Additions: 2ndOther$1,396 $1,396 Functional Cost$1,396 $1,396 Reallocate Admin($1,396) $1,396 Allocable Costs$1,396 $1,396 2nd Allocation$1,396 $1,396 Total allocated$114,413 $114,413 Page 305 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 138Schedule 11.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.219 % $248 $248 $248 Cultural Activities 332,351 0.297 % $335 $335 $5 $340 Economic Development 881,015 0.786 % $888 $888 $12 $900 Natural Resource Protection 1,017,359 0.908 % $1,026 $1,026 $14 $1,040 Community Promotion 415,604 0.371 % $419 $419 $6 $425 City Attorney 1,374,705 1.227 % $1,386 $1,386 $1,386 City Clerk 601,382 0.537 % $606 $606 $606 Finance 2,386,753 2.130 % $2,407 $2,407 $2,407 Network Services 3,239,708 2.891 % $3,267 $3,267 $3,267 Human Resources 1,924,607 1.717 % $1,941 $1,941 $27 $1,968 Insurance ISF Fund 4,251,072 3.793 % $4,287 $4,287 $59 $4,346 Wellness Program 10,134 0.009 % $10 $10 $10 Community Development Admin 902,888 0.806 % $911 $911 $13 $924 Commissions & Committees 13,508 0.012 % $14 $14 $14 Planning 1,827,448 1.631 % $1,843 $1,843 $25 $1,868 Building and Safety 3,235,392 2.887 % $3,263 $3,263 $45 $3,308 Public Works Administration 1,069,343 0.954 % $1,078 $1,078 $15 $1,093 Parks Maintenance 3,552,669 3.170 % $3,583 $3,583 $49 $3,632 Swim Center Maintenance 601,262 0.537 % $606 $606 $8 $614 Urban Forest Services 334,499 0.298 % $337 $337 $5 $342 Facilities Maintenance 1,359,287 1.213 % $1,371 $1,371 $19 $1,390 Streets Maintenance 1,766,497 1.576 % $1,781 $1,781 $25 $1,806 Stormwater and Flood Control 1,115,930 0.996 % $1,125 $1,125 $15 $1,140 Traffic Signals & Lighting 598,015 0.534 % $603 $603 $8 $611 Fleet 1,395,775 1.245 % $1,408 $1,408 $19 $1,427 City Administration 1,417,084 1.264 % $1,429 $1,429 $1,429 Transportation/Plan Engineering 1,123,041 1.002 % $1,133 $1,133 $16 $1,149 Recreation Administration 872,934 0.779 % $880 $880 $12 $892 Recreation Facilities 299,765 0.267 % $302 $302 $4 $306 Youth Services 1,228,850 1.097 % $1,239 $1,239 $17 $1,256 Ranger Program 803,371 0.717 % $810 $810 $11 $821 Aquatics 568,014 0.507 % $573 $573 $8 $581 Police Administration 1,880,726 1.678 % $1,897 $1,897 $26 $1,923 Patrol 12,616,286 11.258 % $12,723 $12,723 $175 $12,898 Investigations 3,621,224 3.231 % $3,652 $3,652 $50 $3,702 Neighborhood Services 284,409 0.254 % $287 $287 $4 $291 Traffic Safety 863,845 0.771 % $871 $871 $12 $883 Fire Administration 1,261,650 1.126 % $1,272 $1,272 $17 $1,289 Emergency Response 13,924,054 12.424 % $14,042 $14,042 $193 $14,235 Hazard Prevention 965,976 0.862 % $974 $974 $13 $987 Training Services 143,900 0.128 % $145 $145 $2 $147 Page 306 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 139Schedule 11.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 40,691 0.036 % $41 $41 $1 $42 Disaster Assistance 97,605 0.087 % $98 $98 $1 $99 FD202 Downtown Bid Fund 222,141 0.198 % $224 $224 $3 $227 FD601 Water Fund 7,373,267 6.579 % $7,436 $7,436 $102 $7,538 FD611 Parking Fund 2,912,940 2.599 % $2,938 $2,938 $40 $2,978 FD602 Sewer Fund 7,851,974 7.006 % $7,918 $7,918 $109 $8,027 Golf Course 831,862 0.742 % $839 $839 $12 $851 FD705 Whale Rock Fund 1,004,841 0.897 % $1,013 $1,013 $14 $1,027 Information Services 1,342,915 1.198 % $1,354 $1,354 $1,354 FD208 Tourism Bid Fund 1,604,475 1.432 % $1,618 $1,618 $22 $1,640 FD621Transit Fund 1,085,357 0.968 % $1,095 $1,095 $15 $1,110 FD206 Law Enforcement Grant Fund 163,144 0.146 % $165 $165 $2 $167 Fire Apparatus Service 502,880 0.449 % $507 $507 $7 $514 Police Support Services 3,315,494 2.958 % $3,344 $3,344 $46 $3,390 Community Services 516,824 0.461 % $521 $521 $7 $528 FD711 Hazardous Mat Task Force Fund 48,857 0.044 % $49 $49 $1 $50 Human Relations 63,055 0.056 % $64 $64 $1 $65 CIP Project Engineering 2,664,647 2.378 % $2,687 $2,687 $37 $2,724 Community Services Group 660,112 0.589 % $666 $666 $666 Solid Waste Recycling 185,845 0.166 % $187 $187 $3 $190 Finance Non Departmental 288,297 0.257 % $291 $291 $4 $295 Office of DEI 149,224 0.133 % $150 $150 $150 Engineering 751,455 0.671 % $758 $758 $10 $768 Housing Policy/Homelessness 1,017,132 0.908 % $1,026 $1,026 $14 $1,040 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.084 % $95 $95 $1 $96 Mobile Crisis Unit 43,085 0.038 % $43 $43 $1 $44 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $4 $4 $4 FD701 General Agency Fund 416,979 0.372 % $421 $421 $6 $427 FD712 City Of SLO PEG Fund 65,750 0.059 % $66 $66 $1 $67 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.010 % $12 $12 $12 FD406 Public Safety Equip Replacement Fund 101,554 0.091 % $102 $102 $1 $103 FD713 SLCUSD PEG Fund 307,160 0.274 % $312 $312 $6 $318 All Other 38 Total112,069,444 100.000 %$113,017 $113,017 $1,396 $114,413 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 307 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 140Schedule 11.0052022TotalGeneral Support ServicesCity Council$248 $248 Office of DEI$150 $150 City Administration$1,429 $1,429 Community Services Group$666 $666 City Attorney$1,386 $1,386 City Clerk$606 $606 Finance $2,407 $2,407 Network Services$3,267 $3,267 Information Services$1,354 $1,354 Human Resources$1,968 $1,968 Wellness Program$10 $10 Public Works Administration$1,093 $1,093 Facilities Maintenance$1,390 $1,390 Fleet$1,427 $1,427 CIP Project Engineering$2,724 $2,724 Transportation/Plan Engineering$1,149 $1,149 Insurance ISF Fund$4,346 $4,346 Cultural Activities$340 $340 Economic Development$900 $900 Natural Resource Protection$1,040 $1,040 Community Promotion$425 $425 Finance Non Departmental$295 $295 Community Development Admin$924 $924 Commissions & Committees$14 $14 Planning$1,868 $1,868 Engineering$768 $768 Building and Safety$3,308 $3,308 Human Relations$65 $65 Housing Policy/Homelessness$1,040 $1,040 Parks Maintenance$3,632 $3,632 Swim Center Maintenance$614 $614 Urban Forest Services$342 $342 Streets Maintenance$1,806 $1,806 Traffic Signals & Lighting$611 $611 Stormwater and Flood Control$1,140 $1,140 Solid Waste Recycling$190 $190 Recreation Administration$892 $892 Recreation Facilities$306 $306 Youth Services$1,256 $1,256 Community Services$528 $528 Page 308 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 141Schedule 11.0052022TotalGeneral Support ServicesRanger Program$821 $821 Aquatics$581 $581 Golf Course $851 $851 Jack House$1 $1 Police Administration$1,923 $1,923 Patrol$12,898 $12,898 Investigations$3,702 $3,702 Police Support Services$3,390 $3,390 Neighborhood Services$291 $291 Traffic Safety$883 $883 Fire Administration$1,289 $1,289 Emergency Response$14,235 $14,235 Hazard Prevention$987 $987 Training Services$147 $147 Recruit Academy$96 $96 Fire Apparatus Service$514 $514 Fire Station$42 $42 Mobile Crisis Unit$44 $44 Disaster Assistance$99 $99 FD201 Local Sales Tax FundFD202 Downtown Bid Fund$227 $227 FD206 Law Enforcement Grant Fund$167 $167 FD208 Tourism Bid Fund$1,640 $1,640 FD212 San Luis Ranch CFD$4 $4 FD406 Public Safety Equip Replacement Fund$103 $103 FD601 Water Fund$7,538 $7,538 FD602 Sewer Fund$8,027 $8,027 FD611 Parking Fund$2,978 $2,978 FD621Transit Fund$1,110 $1,110 FD701 General Agency Fund$427 $427 FD705 Whale Rock Fund$1,027 $1,027 FD711 Hazardous Mat Task Force Fund$50 $50 FD712 City Of SLO PEG Fund$67 $67 FD713 SLCUSD PEG Fund$318 $318 FD715 Boysen Ranch Conserv Easemt Fund$12 $12 All OtherTotal$114,413 $114,413 Page 309 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 12.01 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 Direct Exp – These costs are associated with contract services expenditures related labor negotiations. Costs are allocated directly to the benefiting General Fund Department. Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds. Page 310 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesCosts to be allocatedDetail page 143Schedule 12.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,924,607 $1,924,607 Allocated additions: 10000000 - Building Charge $2,922 $2,922 1011002 - City Council $12,189 $7,583 $19,772 1011010 - Office of DEI $3,352 $658 $4,010 1011001 - City Administration $23,166 $5,894 $29,060 1011501 - City Attorney $23,913 $3,144 $27,057 1011021 - City Clerk $20,521 $6,495 $27,016 1012000 - Finance $37,890 $6,787 $44,677 1011101 - Network Services $56,332 $4,937 $61,269 1011103 - Information Services $15,656 $2,049 $17,705 1012006 - Finance Support Services $1,941 $27 $1,968 1013003 - Wellness Program$242 $242 1015005 - Facilities Maintenance$13,087 $13,087 8020000 - Insurance ISF Fund$98,830 $98,830 Total allocated additions:$197,882 $149,733 $347,615 $347,615 Total to be allocated$2,122,489 $149,733 $2,272,222 Page 311 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 144Schedule 12.0032022TotalGeneral & AdminHuman ResourcesOther Direct ExpTiution ReimbursementWages & BenefitsSALARIES & WAGES $835,235 $835,235 FRINGE BENEFITS $565,248 $565,248 Other Expense and CostSERVICES & SUPPLIES $41,699 $41,699 CONTRACT SERVICES $466,908 $445,253 $21,655 TUITION REIMBURSEMENT $15,517 $15,517 Departmental Expenditures$1,924,607 $1,887,435 $21,655 $15,517 Additions: 1stOther $197,882 $197,882 Functional Cost$2,122,489 $197,882 $1,887,435 $21,655 $15,517 Reallocate Admin($197,882) $194,060 $2,226 $1,596 Allocable Costs$2,122,489 $2,081,495 $23,881 $17,113 1st Allocation$2,122,489 $2,081,495 $23,881 $17,113 Additions: 2ndOther $149,733 $149,733 Functional Cost$149,733 $149,733 Reallocate Admin($149,733) $146,841 $1,685 $1,207 Allocable Costs$149,733 $146,841 $1,685 $1,207 2nd Allocation$149,733 $146,841 $1,685 $1,207 Total allocated$2,272,222 $2,228,336 $25,566 $18,320 Page 312 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 145Schedule 12.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.689 % $14,348 $14,348 $1,154 $15,502 Facilities Maintenance 500 1.149 % $23,913 $23,913 $1,924 $25,837 Streets Maintenance 1,000 2.298 % $47,825 $47,825 $3,847 $51,672 Stormwater and Flood Control 735 1.689 % $35,152 $35,152 $2,828 $37,980 Traffic Signals & Lighting 200 0.460 % $9,565 $9,565 $769 $10,334 Transportation/Plan Engineering 600 1.379 % $28,695 $28,695 $2,308 $31,003 Recreation Administration 400 0.919 % $19,130 $19,130 $1,539 $20,669 Recreation Facilities 100 0.230 % $4,783 $4,783 $385 $5,168 Youth Services 800 1.838 % $38,260 $38,260 $3,078 $41,338 Community Services 200 0.460 % $9,565 $9,565 $769 $10,334 Ranger Program 800 1.838 % $38,260 $38,260 $3,078 $41,338 Aquatics 100 0.230 % $4,783 $4,783 $385 $5,168 Golf Course 400 0.919 % $19,130 $19,130 $1,539 $20,669 Police Administration 650 1.493 % $31,086 $31,086 $2,501 $33,587 Patrol 4,500 10.339 % $215,213 $215,213 $17,313 $232,526 Investigations 1,500 3.446 % $71,738 $71,738 $5,771 $77,509 Police Support Services 2,050 4.710 % $98,042 $98,042 $7,887 $105,929 Neighborhood Services 100 0.230 % $4,783 $4,783 $385 $5,168 Traffic Safety 300 0.689 % $14,348 $14,348 $1,154 $15,502 Fire Administration 400 0.919 % $19,130 $19,130 $1,539 $20,669 Emergency Response 4,500 10.339 % $215,213 $215,213 $17,313 $232,526 Hazard Prevention 550 1.264 % $26,304 $26,304 $2,116 $28,420 FD601 Water Fund 3,189 7.327 % $152,514 $152,514 $12,269 $164,783 FD621Transit Fund 348 0.800 % $16,643 $16,643 $1,339 $17,982 City Administration 500 1.149 % $23,913 $23,913 $23,913 Economic Development 100 0.230 % $4,783 $4,783 $385 $5,168 Natural Resource Protection 300 0.689 % $14,348 $14,348 $1,154 $15,502 Community Promotion 25 0.057 % $1,196 $1,196 $96 $1,292 City Attorney 300 0.689 % $14,348 $14,348 $14,348 City Clerk 400 0.919 % $19,130 $19,130 $19,130 Finance 1,500 3.446 % $71,738 $71,738 $71,738 Network Services 855 1.964 % $40,891 $40,891 $40,891 Information Services 850 1.953 % $40,651 $40,651 $40,651 Community Development Admin 500 1.149 % $23,913 $23,913 $1,924 $25,837 Building and Safety 1,550 3.561 % $74,129 $74,129 $5,963 $80,092 Public Works Administration 500 1.149 % $23,913 $23,913 $1,924 $25,837 Parks Maintenance 1,200 2.757 % $57,390 $57,390 $4,617 $62,007 Swim Center Maintenance 100 0.230 % $4,783 $4,783 $385 $5,168 Fire Apparatus Service 200 0.460 % $9,565 $9,565 $769 $10,334 Fleet 600 1.379 % $28,695 $28,695 $2,308 $31,003 FD611 Parking Fund 1,422 3.267 % $68,007 $68,007 $5,471 $73,478 Page 313 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 146Schedule 12.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 3.217 % $66,955 $66,955 $5,386 $72,341 Planning 1,000 2.298 % $47,825 $47,825 $3,847 $51,672 City Council 500 1.149 % $23,913 $23,913 $23,913 Tourism and Bid Promotion 175 0.402 % $8,369 $8,369 $673 $9,042 Community Services Group 350 0.804 % $16,739 $16,739 $16,739 Housing Policy/Homelessness 400 0.919 % $19,130 $19,130 $1,539 $20,669 Solid Waste Recycling 110 0.253 % $5,261 $5,261 $423 $5,684 Office of DEI 100 0.230 % $4,783 $4,783 $4,783 Engineering 500 1.149 % $23,913 $23,913 $1,924 $25,837 Training Services 100 0.230 % $4,783 $4,783 $385 $5,168 FD705 Whale Rock Fund 410 0.942 % $19,608 $19,608 $1,577 $21,185 FD602 Sewer Fund 3,354 7.705 % $160,400 $160,400 $12,901 $173,301 Total43,523 100.000 %$2,081,495 $2,081,495 $146,841 $2,228,336 (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 314 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofOther Direct ExpDetail page 147Schedule 12.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 13,946 64.401 % $15,380 $15,380 $1,085 $16,465 Fire Administration 7,709 35.599 % $8,501 $8,501 $600 $9,101 Total21,655 100.000 %$23,881 $23,881 $1,685 $25,566 (A) Alloc basis:Directly to the Benefiting General Fund DepartmentSource:Page 315 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDetail allocation ofTiution ReimbursementDetail page 148Schedule 12.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 1,500 9.667 % $1,654 $1,654 $127 $1,781 Fire Administration 6,404 41.271 % $7,063 $7,063 $544 $7,607 FD602 Sewer Fund 3,000 19.334 % $3,309 $3,309 $255 $3,564 FD601 Water Fund 299 1.927 % $330 $330 $25 $355 All Other 1,500 9.667 % $1,654 $1,654 $127 $1,781 Community Development Admin 1,500 9.667 % $1,654 $1,654 $129 $1,783 Network Services 1,314 8.467 % $1,449 $1,449 $1,449 Total15,517 100.000 %$17,113 $17,113 $1,207 $18,320 (A) Alloc basis:Tuition Exp by General Fund Department/DivisionSource:Page 316 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 149Schedule 12.0072022TotalHuman ResourcesOther Direct ExpTiution ReimbursementCity Council$23,913 $23,913 Office of DEI$4,783 $4,783 City Administration $23,913 $23,913 Community Services Group $16,739 $16,739 City Attorney $14,348 $14,348 City Clerk$19,130 $19,130 Finance $71,738 $71,738 Network Services $42,340 $40,891 $1,449 Information Services $40,651 $40,651 Public Works Administration $25,837 $25,837 Facilities Maintenance $25,837 $25,837 Fleet$31,003 $31,003 CIP Project Engineering $72,341 $72,341 Transportation/Plan Engineering $31,003 $31,003 Economic Development $5,168 $5,168 Natural Resource Protection $15,502 $15,502 Tourism and Bid Promotion $9,042 $9,042 Community Promotion $1,292 $1,292 Community Development Admin $27,620 $25,837 $1,783 Planning$51,672 $51,672 Engineering$25,837 $25,837 Building and Safety $80,092 $80,092 Housing Policy/Homelessness $20,669 $20,669 Parks Maintenance $62,007 $62,007 Swim Center Maintenance $5,168 $5,168 Urban Forest Services $15,502 $15,502 Streets Maintenance $51,672 $51,672 Traffic Signals & Lighting $10,334 $10,334 Stormwater and Flood Control $37,980 $37,980 Solid Waste Recycling $5,684 $5,684 Recreation Administration $20,669 $20,669 Recreation Facilities $5,168 $5,168 Youth Services $41,338 $41,338 Community Services $10,334 $10,334 Ranger Program $41,338 $41,338 Aquatics$5,168 $5,168 Golf Course $20,669 $20,669 Police Administration $51,833 $33,587 $16,465 $1,781 Patrol$232,526 $232,526 Investigations $77,509 $77,509 Page 317 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 150Schedule 12.0072022TotalHuman ResourcesOther Direct ExpTiution ReimbursementPolice Support Services $105,929 $105,929 Neighborhood Services $5,168 $5,168 Traffic Safety $15,502 $15,502 Fire Administration $37,377 $20,669 $9,101 $7,607 Emergency Response $232,526 $232,526 Hazard Prevention $28,420 $28,420 Training Services $5,168 $5,168 Fire Apparatus Service $10,334 $10,334 FD601 Water Fund $165,138 $164,783 $355 FD602 Sewer Fund $176,865 $173,301 $3,564 FD611 Parking Fund $73,478 $73,478 FD621Transit Fund $17,982 $17,982 FD705 Whale Rock Fund $21,185 $21,185 All Other$1,781 $1,781 Total$2,272,222 $2,228,336 $25,566 $18,320 Page 318 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 319 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramCosts to be allocatedDetail page 152Schedule 13.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $10,134 $10,134 Allocated additions: 1011001 - City Administration $122 $31 $153 1011501 - City Attorney $126 $17 $143 1012000 - Finance $371 $79 $450 1012006 - Finance Support Services $10 $10 1015005 - Facilities Maintenance$94,745 $94,745 8020000 - Insurance ISF Fund$8 $8 Total allocated additions:$629 $94,880 $95,509 $95,509 Total to be allocated$10,763 $94,880 $105,643 Page 320 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 153Schedule 13.0032022TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$10,134 $10,134 Departmental Expenditures$10,134 $10,134 Additions: 1stOther$629 $629 Functional Cost$10,763 $629 $10,134 Reallocate Admin($629) $629 Allocable Costs$10,763 $10,763 1st Allocation$10,763 $10,763 Additions: 2ndOther$94,880 $94,880 Functional Cost$94,880 $94,880 Reallocate Admin($94,880) $94,880 Allocable Costs$94,880 $94,880 2nd Allocation$94,880 $94,880 Total allocated$105,643 $105,643 Page 321 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 154Schedule 13.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $73 $73 $746 $819 Facilities Maintenance 500 1.123 % $121 $121 $1,243 $1,364 Streets Maintenance 1,000 2.246 % $242 $242 $2,486 $2,728 Stormwater and Flood Control 735 1.651 % $178 $178 $1,827 $2,005 Traffic Signals & Lighting 200 0.449 % $48 $48 $497 $545 Transportation/Plan Engineering 600 1.348 % $145 $145 $1,492 $1,637 Recreation Administration 400 0.898 % $97 $97 $994 $1,091 Recreation Facilities 100 0.225 % $24 $24 $249 $273 Youth Services 800 1.797 % $193 $193 $1,989 $2,182 Community Services 200 0.449 % $48 $48 $497 $545 Ranger Program 800 1.797 % $193 $193 $1,989 $2,182 Aquatics 100 0.225 % $24 $24 $249 $273 Golf Course 400 0.898 % $97 $97 $994 $1,091 Police Administration 650 1.460 % $157 $157 $1,616 $1,773 Patrol 4,500 10.107 % $1,088 $1,088 $11,186 $12,274 Investigations 1,500 3.369 % $363 $363 $3,729 $4,092 Police Support Services 2,050 4.604 % $496 $496 $5,096 $5,592 Neighborhood Services 100 0.225 % $24 $24 $249 $273 Traffic Safety 300 0.674 % $73 $73 $746 $819 Fire Administration 400 0.898 % $97 $97 $994 $1,091 Emergency Response 4,500 10.107 % $1,088 $1,088 $11,186 $12,274 Hazard Prevention 550 1.235 % $133 $133 $1,367 $1,500 FD601 Water Fund 3,189 7.163 % $771 $771 $7,927 $8,698 FD621Transit Fund 348 0.782 % $84 $84 $865 $949 City Administration 500 1.123 % $121 $121 $121 Economic Development 100 0.225 % $24 $24 $249 $273 Natural Resource Protection 300 0.674 % $73 $73 $746 $819 Community Promotion 25 0.056 % $6 $6 $62 $68 City Attorney 300 0.674 % $73 $73 $73 City Clerk 400 0.898 % $97 $97 $97 Finance 1,500 3.369 % $363 $363 $363 Network Services 855 1.920 % $207 $207 $207 Information Services 850 1.909 % $205 $205 $205 Human Resources 1,000 2.246 % $242 $242 $242 Community Development Admin 500 1.123 % $121 $121 $1,243 $1,364 Building and Safety 1,550 3.481 % $375 $375 $3,853 $4,228 Public Works Administration 500 1.123 % $121 $121 $1,243 $1,364 Parks Maintenance 1,200 2.695 % $290 $290 $2,983 $3,273 Swim Center Maintenance 100 0.225 % $24 $24 $249 $273 Fire Apparatus Service 200 0.449 % $48 $48 $497 $545 Fleet 600 1.348 % $145 $145 $1,492 $1,637 Page 322 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 155Schedule 13.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $344 $344 $3,535 $3,879 CIP Project Engineering 1,400 3.144 % $338 $338 $3,480 $3,818 Planning 1,000 2.246 % $242 $242 $2,486 $2,728 City Council 500 1.123 % $121 $121 $121 Tourism and Bid Promotion 175 0.393 % $42 $42 $435 $477 Community Services Group 350 0.786 % $85 $85 $85 Housing Policy/Homelessness 400 0.898 % $97 $97 $994 $1,091 Solid Waste Recycling 110 0.247 % $27 $27 $273 $300 Office of DEI 100 0.225 % $24 $24 $24 Engineering 500 1.123 % $121 $121 $1,243 $1,364 Training Services 100 0.225 % $24 $24 $249 $273 FD705 Whale Rock Fund 410 0.921 % $99 $99 $1,019 $1,118 FD602 Sewer Fund 3,354 7.533 % $807 $807 $8,336 $9,143 Total44,523 100.000 %$10,763 $10,763 $94,880 $105,643 (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 323 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 156Schedule 13.0052022TotalWellness ProgramCity Council$121 $121 Office of DEI$24 $24 City Administration$121 $121 Community Services Group$85 $85 City Attorney$73 $73 City Clerk$97 $97 Finance $363 $363 Network Services$207 $207 Information Services$205 $205 Human Resources$242 $242 Public Works Administration$1,364 $1,364 Facilities Maintenance$1,364 $1,364 Fleet$1,637 $1,637 CIP Project Engineering$3,818 $3,818 Transportation/Plan Engineering$1,637 $1,637 Economic Development$273 $273 Natural Resource Protection$819 $819 Tourism and Bid Promotion$477 $477 Community Promotion$68 $68 Community Development Admin$1,364 $1,364 Planning$2,728 $2,728 Engineering$1,364 $1,364 Building and Safety$4,228 $4,228 Housing Policy/Homelessness$1,091 $1,091 Parks Maintenance$3,273 $3,273 Swim Center Maintenance$273 $273 Urban Forest Services$819 $819 Streets Maintenance$2,728 $2,728 Traffic Signals & Lighting$545 $545 Stormwater and Flood Control$2,005 $2,005 Solid Waste Recycling$300 $300 Recreation Administration$1,091 $1,091 Recreation Facilities$273 $273 Youth Services$2,182 $2,182 Community Services$545 $545 Ranger Program$2,182 $2,182 Aquatics$273 $273 Golf Course $1,091 $1,091 Police Administration$1,773 $1,773 Patrol$12,274 $12,274 Investigations$4,092 $4,092 Page 324 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 157Schedule 13.0052022TotalWellness ProgramPolice Support Services$5,592 $5,592 Neighborhood Services$273 $273 Traffic Safety$819 $819 Fire Administration$1,091 $1,091 Emergency Response$12,274 $12,274 Hazard Prevention$1,500 $1,500 Training Services$273 $273 Fire Apparatus Service$545 $545 FD601 Water Fund$8,698 $8,698 FD602 Sewer Fund$9,143 $9,143 FD611 Parking Fund$3,879 $3,879 FD621Transit Fund$949 $949 FD705 Whale Rock Fund$1,118 $1,118 Total$105,643 $105,643 Page 325 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 twelve Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative, financial, 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: 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). 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. Enterprise Funds – These costs represent time spent on Parking, Transit, Water, and Wastewater. Costs are allocated to the respective funds. Page 326 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 159Schedule 14.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,069,343 $1,069,343 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011002 - City Council $46,882 $29,167 $76,049 1011010 - Office of DEI $1,676 $329 $2,005 1011001 - City Administration $12,872 $3,275 $16,147 1011009 - Community Services Group $174,502 $24,967 $199,469 1011501 - City Attorney $13,286 $1,747 $15,033 1011021 - City Clerk $72,541 $23,673 $96,214 1012000 - Finance $18,958 $3,469 $22,427 1011101 - Network Services $59,375 $5,720 $65,095 1011103 - Information Services $74,128 $9,655 $83,783 1012006 - Finance Support Services $1,078 $15 $1,093 1013001 - Human Resources $23,913 $1,924 $25,837 1013003 - Wellness Program $121 $1,243 $1,364 1015005 - Facilities Maintenance$38,008 $38,008 8020000 - Insurance ISF Fund$49,502 $49,502 Total allocated additions:$519,176 $192,694 $711,870 $711,870 Total to be allocated$1,588,519 $192,694 $1,781,213 Page 327 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 160Schedule 14.0032022TotalGeneral & AdminDeputy Director/City EngineerDirectorEnterprise FundsWages & BenefitsSALARIES & WAGES $605,051 $68,129 $420,934 $58,629 $57,359 FRINGE BENEFITS $354,468 $39,913 $246,603 $34,348 $33,604 Other Expense and CostSERVICES & SUPPLIES $109,824 $12,366 $76,405 $10,642 $10,411 Departmental Expenditures$1,069,343 $120,408 $743,942 $103,619 $101,374 Additions: 1stOther $519,176 $519,176 Functional Cost$1,588,519 $639,584 $743,942 $103,619 $101,374 Reallocate Admin($639,584) $501,418 $69,839 $68,327 Allocable Costs$1,588,519 $1,245,360 $173,458 $169,701 1st Allocation$1,588,519 $1,245,360 $173,458 $169,701 Additions: 2ndOther $192,694 $192,694 Functional Cost$192,694 $192,694 Reallocate Admin($192,694) $151,067 $21,041 $20,586 Allocable Costs$192,694 $151,067 $21,041 $20,586 2nd Allocation$192,694 $151,067 $21,041 $20,586 Total allocated$1,781,213 $1,396,427 $194,499 $190,287 Page 328 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 161Schedule 14.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 642 10.718 % $133,476 $133,476 $16,191 $149,667 Urban Forest Services 534 8.915 % $111,022 $111,022 $13,467 $124,489 CIP Project Engineering 1,188 19.833 % $246,993 $246,993 $29,961 $276,954 Fleet 570 9.516 % $118,507 $118,507 $14,375 $132,882 Swim Center Maintenance 520 8.681 % $108,111 $108,111 $13,114 $121,225 Facilities Maintenance 642 10.718 % $133,476 $133,476 $16,191 $149,667 Traffic Signals & Lighting 337 5.626 % $70,064 $70,064 $8,499 $78,563 Streets Maintenance 629 10.501 % $130,773 $130,773 $15,863 $146,636 Stormwater and Flood Control 508 8.481 % $105,617 $105,617 $12,812 $118,429 Transportation/Plan Engineering 420 7.011 % $87,321 $87,321 $10,594 $97,915 Total5,990 100.000 %$1,245,360 $1,245,360 $151,067 $1,396,427 (A) Alloc basis:Hours Supervised by Department/DivisionSource:Page 329 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 162Schedule 14.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 3.569 % $6,191 $6,191 $751 $6,942 Facilities Maintenance 500 5.949 % $10,319 $10,319 $1,252 $11,571 Streets Maintenance 1,000 11.898 % $20,637 $20,637 $2,503 $23,140 Stormwater and Flood Control 735 8.745 % $15,169 $15,169 $1,840 $17,009 Traffic Signals & Lighting 200 2.380 % $4,127 $4,127 $501 $4,628 Transportation/Plan Engineering 600 7.139 % $12,382 $12,382 $1,502 $13,884 FD621Transit Fund 348 4.140 % $7,182 $7,182 $871 $8,053 Parks Maintenance 1,200 14.277 % $24,765 $24,765 $3,004 $27,769 Swim Center Maintenance 100 1.190 % $2,064 $2,064 $250 $2,314 Fleet 600 7.139 % $12,382 $12,382 $1,502 $13,884 FD611 Parking Fund 1,422 16.919 % $29,346 $29,346 $3,560 $32,906 CIP Project Engineering 1,400 16.655 % $28,894 $28,894 $3,505 $32,399 Total8,405 100.000 %$173,458 $173,458 $21,041 $194,499 (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 330 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDetail allocation ofEnterprise FundsDetail page 163Schedule 14.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 113 11.920 % $20,228 $20,228 $2,454 $22,682 FD602 Sewer Fund 113 11.920 % $20,228 $20,228 $2,454 $22,682 FD611 Parking Fund 361 38.080 % $64,622 $64,622 $7,839 $72,461 FD621Transit Fund 361 38.080 % $64,623 $64,623 $7,839 $72,462 Total948 100.000 %$169,701 $169,701 $20,586 $190,287 (A) Alloc basis:Analysis of Time WorkedSource:Page 331 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 164Schedule 14.0072022TotalDeputy Director/City EngineerDirectorEnterprise FundsFacilities Maintenance $161,238 $149,667 $11,571 Fleet$146,766 $132,882 $13,884 CIP Project Engineering $309,353 $276,954 $32,399 Transportation/Plan Engineering $111,799 $97,915 $13,884 Parks Maintenance $177,436 $149,667 $27,769 Swim Center Maintenance $123,539 $121,225 $2,314 Urban Forest Services $131,431 $124,489 $6,942 Streets Maintenance $169,776 $146,636 $23,140 Traffic Signals & Lighting $83,191 $78,563 $4,628 Stormwater and Flood Control $135,438 $118,429 $17,009 FD601 Water Fund $22,682 $22,682 FD602 Sewer Fund $22,682 $22,682 FD611 Parking Fund $105,367 $32,906 $72,461 FD621Transit Fund $80,515 $8,053 $72,462 Total$1,781,213 $1,396,427 $194,499 $190,287 Page 332 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 333 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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. Other Direct Expenditures – These costs are related to maintenance or contract services that directly benefit a Department or Fund. Costs are allocated directly to the benefiting Department or Fund. General Fund Direct – These costs are related to the storage room near Mission. Costs are allocated to General Fund Departments based on square footage. Page 334 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 166Schedule 15.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,359,287 $1,359,287 Allocated additions: 10000000 - Building Charge $4,300 $4,300 1011010 - Office of DEI $1,676 $329 $2,005 1011001 - City Administration $16,362 $4,163 $20,525 1011501 - City Attorney $16,888 $2,220 $19,108 1011021 - City Clerk $955 $196 $1,151 1012000 - Finance $33,411 $6,386 $39,797 1011101 - Network Services $40,381 $3,476 $43,857 1011103 - Information Services $7,828 $1,024 $8,852 1012006 - Finance Support Services $1,371 $19 $1,390 1013001 - Human Resources $23,913 $1,924 $25,837 1013003 - Wellness Program $121 $1,243 $1,364 1015001 - Public Works Administration $143,795 $17,443 $161,238 1015005 - Facilities Maintenance$47 $47 1015008 - Fleet$16,774 $16,774 8020000 - Insurance ISF Fund$49,740 $49,740 Total allocated additions:$291,001 $104,984 $395,985 $395,985 Total to be allocated$1,650,288 $104,984 $1,755,272 Page 335 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 167Schedule 15.0032022TotalGeneral & AdminUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceWages & BenefitsSALARIES & WAGES $354,136 $58,639 $11,792 FRINGE BENEFITS $287,058 $47,532 $9,558 Other Expense and CostCONTRACT SERVICES $311,206 $38,963 $25,976 $16,207 $167,451 UTILITIES $264,502 $45,596 $27,862 $72,016 $119,028 SOLID WASTE $33,048 SERVICES & SUPPLIES $109,337 Departmental Expenditures$1,359,287 $106,171 $84,559 $27,862 $25,976 $72,016 $16,207 $119,028 $167,451 $21,350 Additions: 1stOther $291,001 $291,001 Functional Cost$1,650,288 $397,172 $84,559 $27,862 $25,976 $72,016 $16,207 $119,028 $167,451 $21,350 Reallocate Admin ($397,172) $26,801 $8,831 $8,233 $22,825 $5,137 $37,726 $53,073 $6,767 Allocable Costs$1,650,288 $111,360 $36,693 $34,209 $94,841 $21,344 $156,754 $220,524 $28,117 1st Allocation$1,650,288 $111,360 $36,693 $34,209 $94,841 $21,344 $156,754 $220,524 $28,117 Additions: 2ndOther $104,984 $104,984 Functional Cost$104,984 $104,984 Reallocate Admin ($104,984) $7,084 $2,334 $2,176 $6,033 $1,358 $9,972 $14,029 $1,789 Allocable Costs$104,984 $7,084 $2,334 $2,176 $6,033 $1,358 $9,972 $14,029 $1,789 2nd Allocation$104,984 $7,084 $2,334 $2,176 $6,033 $1,358 $9,972 $14,029 $1,789 Total allocated$1,755,272 $118,444 $39,027 $36,385 $100,874 $22,702 $166,726 $234,553 $29,906 Page 336 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 168Schedule 15.0032022Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceOther Direct GF Direct Wages & BenefitsSALARIES & WAGES $10,729 $1,062 $271,914 FRINGE BENEFITS $8,697 $861 $220,410 Other Expense and CostCONTRACT SERVICES $58,467 $4,142 UTILITIESSOLID WASTE $33,048 SERVICES & SUPPLIES $76,661 $32,676 Departmental Expenditures$19,426 $1,923 $602,033 $91,143 $4,142 Additions: 1stOtherFunctional Cost$19,426 $1,923 $602,033 $91,143 $4,142 Reallocate Admin $6,157 $609 $190,813 $28,888 $1,312 Allocable Costs$25,583 $2,532 $792,846 $120,031 $5,454 1st Allocation$25,583 $2,532 $792,846 $120,031 $5,454 Additions: 2ndOtherFunctional CostReallocate Admin $1,627 $161 $50,437 $7,636 $348 Allocable Costs$1,627 $161 $50,437 $7,636 $348 2nd Allocation$1,627 $161 $50,437 $7,636 $348 Total allocated$27,210 $2,693 $843,283 $127,667 $5,802 Page 337 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities/Janitorial - City HallDetail page 169Schedule 15.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $8,319 $8,319 $8,319 City Council 2,502 19.925 % $22,189 $22,189 $22,189 Cultural Activities 110 0.876 % $976 $976 $1,218 $2,194 Economic Development 100 0.796 % $887 $887 $1,107 $1,994 Natural Resource Protection 214 1.704 % $1,898 $1,898 $2,369 $4,267 City Attorney 550 4.380 % $4,878 $4,878 $4,878 City Clerk 906 7.215 % $8,035 $8,035 $8,035 Finance 3,537 28.168 % $31,367 $31,367 $31,367 Network Services 2,484 19.782 % $22,029 $22,029 $22,029 Human Resources 1,000 7.964 % $8,868 $8,868 $8,868 Insurance ISF Fund 135 1.075 % $1,197 $1,197 $1,494 $2,691 FD208 Tourism Bid Fund 81 0.645 % $717 $717 $896 $1,613 Total12,557 100.000 %$111,360 $111,360 $7,084 $118,444 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 338 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - 919 Palm StreetDetail page 170Schedule 15.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInformation Services 1,119 6.431 % $2,360 $2,360 $2,360 Planning 820 4.713 % $1,729 $1,729 $164 $1,893 Engineering 820 4.713 % $1,729 $1,729 $164 $1,893 Building and Safety 2,280 13.104 % $4,808 $4,808 $456 $5,264 Public Works Administration 4,620 26.553 % $9,743 $9,743 $9,743 CIP Project Engineering 3,920 22.530 % $8,267 $8,267 $785 $9,052 Transportation/Plan Engineering 100 0.575 % $211 $211 $20 $231 Community Development Admin 3,600 20.691 % $7,592 $7,592 $721 $8,313 FD621Transit Fund 120 0.690 % $254 $254 $24 $278 Total17,399 100.000 %$36,693 $36,693 $2,334 $39,027 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 339 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 171Schedule 15.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $6,836 $6,836 $638 $7,474 Planning 1,436 7.971 % $2,727 $2,727 $255 $2,982 Engineering 820 4.552 % $1,557 $1,557 $145 $1,702 Building and Safety 2,280 12.656 % $4,330 $4,330 $404 $4,734 Public Works Administration 4,620 25.645 % $8,773 $8,773 $8,773 Transportation/Plan Engineering 100 0.555 % $190 $190 $18 $208 Information Services 1,119 6.211 % $2,125 $2,125 $2,125 FD621Transit Fund 120 0.666 % $228 $228 $21 $249 CIP Project Engineering 3,920 21.761 % $7,443 $7,443 $695 $8,138 Total18,015 100.000 %$34,209 $34,209 $2,176 $36,385 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 340 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - Corp YardDetail page 172Schedule 15.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 3,680 12.066 % $11,443 $11,443 $728 $12,171 Urban Forest Services 620 2.033 % $1,928 $1,928 $123 $2,051 Streets Maintenance 6,850 22.459 % $21,300 $21,300 $1,355 $22,655 Fleet 10,400 34.098 % $32,339 $32,339 $2,057 $34,396 FD601 Water Fund 4,475 14.672 % $13,915 $13,915 $885 $14,800 FD602 Sewer Fund 4,475 14.672 % $13,916 $13,916 $885 $14,801 Total30,500 100.000 %$94,841 $94,841 $6,033 $100,874 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 341 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 173Schedule 15.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $5,946 $5,946 $378 $6,324 Urban Forest Services 120 4.286 % $915 $915 $58 $973 Streets Maintenance 900 32.143 % $6,861 $6,861 $437 $7,298 Fleet 100 3.571 % $762 $762 $49 $811 FD601 Water Fund 450 16.071 % $3,430 $3,430 $218 $3,648 FD602 Sewer Fund 450 16.072 % $3,430 $3,430 $218 $3,648 Total2,800 100.000 %$21,344 $21,344 $1,358 $22,702 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 342 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - OtherDetail page 174Schedule 15.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 1,800 3.902 % $6,116 $6,116 $6,116 Recreation Administration 700 1.517 % $2,379 $2,379 $157 $2,536 Recreation Facilities 40,882 88.620 % $138,915 $138,915 $9,196 $148,111 Youth Services 700 1.517 % $2,379 $2,379 $157 $2,536 Community Services 700 1.517 % $2,379 $2,379 $157 $2,536 Ranger Program 700 1.517 % $2,379 $2,379 $157 $2,536 Traffic Signals & Lighting 650 1.410 % $2,207 $2,207 $148 $2,355 Total46,132 100.000 %$156,754 $156,754 $9,972 $166,726 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 343 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 175Schedule 15.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 3,187 36.746 % $81,034 $81,034 $81,034 Recreation Administration 5,486 63.254 % $139,490 $139,490 $14,029 $153,519 Total8,673 100.000 %$220,524 $220,524 $14,029 $234,553 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 344 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 176Schedule 15.0112022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1 100.000 % $28,117 $28,117 $1,789 $29,906 Total1 100.000 %$28,117 $28,117 $1,789 $29,906 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source:Salary & Wage Analysis WorksheetPage 345 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofUtility Fund Facilities MaintenanceDetail page 177Schedule 15.0122022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $12,792 $12,792 $814 $13,606 FD602 Sewer Fund 50 50.000 % $12,791 $12,791 $813 $13,604 Total100 100.000 %$25,583 $25,583 $1,627 $27,210 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource:Salary & Wage Analysis WorksheetPage 346 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofTransit Facilities MaintenanceDetail page 178Schedule 15.0132022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $2,532 $2,532 $161 $2,693 Total100 100.000 %$2,532 $2,532 $161 $2,693 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Salary & Wage Analysis WorksheetPage 347 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 179Schedule 15.0142022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.321 % $10,476 $10,476 $10,476 Cultural Activities 110 0.058 % $461 $461 $33 $494 Economic Development 100 0.053 % $419 $419 $30 $449 Natural Resource Protection 214 0.113 % $896 $896 $64 $960 City Attorney 550 0.290 % $2,303 $2,303 $2,303 City Clerk 906 0.478 % $3,794 $3,794 $3,794 Finance 3,537 1.868 % $14,810 $14,810 $14,810 Network Services 2,484 1.312 % $10,401 $10,401 $10,401 Human Resources 1,000 0.528 % $4,187 $4,187 $4,187 Insurance ISF Fund 135 0.071 % $565 $565 $40 $605 Engineering 820 0.433 % $3,433 $3,433 $243 $3,676 Building and Safety 2,280 1.204 % $9,547 $9,547 $677 $10,224 Public Works Administration 4,620 2.440 % $19,344 $19,344 $19,344 Fleet 10,400 5.492 % $43,546 $43,546 $3,087 $46,633 City Administration 938 0.495 % $3,927 $3,927 $3,927 Transportation/Plan Engineering 100 0.053 % $419 $419 $30 $449 Recreation Administration 700 0.370 % $2,931 $2,931 $208 $3,139 Police Administration 5,550 2.931 % $23,238 $23,238 $1,648 $24,886 Fire Administration 5,042 2.663 % $21,111 $21,111 $1,497 $22,608 FD601 Water Fund 6,380 3.369 % $26,714 $26,714 $1,894 $28,608 FD611 Parking Fund 7,025 3.710 % $29,414 $29,414 $2,085 $31,499 FD602 Sewer Fund 6,380 3.369 % $26,714 $26,714 $1,894 $28,608 FD621Transit Fund 120 0.063 % $502 $502 $36 $538 Wellness Program 1,800 0.951 % $7,537 $7,537 $7,537 Community Development Admin 3,600 1.901 % $15,074 $15,074 $1,069 $16,143 Planning 1,436 0.758 % $6,013 $6,013 $426 $6,439 Parks Maintenance 3,680 1.943 % $15,408 $15,408 $1,092 $16,500 Urban Forest Services 620 0.327 % $2,596 $2,596 $184 $2,780 Streets Maintenance 6,850 3.618 % $28,682 $28,682 $2,034 $30,716 Traffic Signals & Lighting 650 0.343 % $2,722 $2,722 $193 $2,915 Youth Services 700 0.370 % $2,931 $2,931 $208 $3,139 Community Services 700 0.370 % $2,931 $2,931 $208 $3,139 Ranger Program 700 0.370 % $2,931 $2,931 $208 $3,139 Patrol 5,550 2.931 % $23,238 $23,238 $1,648 $24,886 Investigations 5,550 2.931 % $23,238 $23,238 $1,648 $24,886 Police Support Services 11,100 5.862 % $46,477 $46,477 $3,295 $49,772 Neighborhood Services 5,550 2.931 % $23,238 $23,238 $1,648 $24,886 Traffic Safety 5,550 2.931 % $23,238 $23,238 $1,648 $24,886 Emergency Response 5,042 2.663 % $21,111 $21,111 $1,497 $22,608 Hazard Prevention 5,042 2.663 % $21,111 $21,111 $1,497 $22,608 Training Services 5,042 2.663 % $21,111 $21,111 $1,497 $22,608 Page 348 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 180Schedule 15.0142022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 5,042 2.663 % $21,111 $21,111 $1,497 $22,608 Disaster Assistance 5,042 2.663 % $21,111 $21,111 $1,497 $22,608 Recreation Facilities 43,096 22.759 % $180,447 $180,447 $12,794 $193,241 FD208 Tourism Bid Fund 81 0.043 % $339 $339 $24 $363 Information Services 1,119 0.591 % $4,685 $4,685 $4,685 CIP Project Engineering 3,920 2.071 % $16,414 $16,414 $1,159 $17,573 Total189,355 100.000 %$792,846 $792,846 $50,437 $843,283 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square FootagePage 349 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofOther Direct Detail page 181Schedule 15.0152022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 1,231 1.351 % $1,621 $1,621 $103 $1,724 Emergency Response 4,468 4.902 % $5,884 $5,884 $374 $6,258 Fire Administration 31,334 34.379 % $41,265 $41,265 $2,625 $43,890 Parks Maintenance 859 0.942 % $1,131 $1,131 $72 $1,203 Recreation Facilities 13,723 15.057 % $18,073 $18,073 $1,150 $19,223 Streets Maintenance 500 0.549 % $658 $658 $42 $700 Police Administration 4,405 4.833 % $5,801 $5,801 $369 $6,170 All Other 34,623 37.987 % $45,598 $45,598 $2,901 $48,499 Total91,143 100.000 %$120,031 $120,031 $7,636 $127,667 (A) Alloc basis:Source:Page 350 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofGF Direct Detail page 182Schedule 15.0162022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.466 % $80 $80 $80 Cultural Activities 110 0.064 % $4 $4 $4 Economic Development 100 0.059 % $3 $3 $3 Natural Resource Protection 214 0.125 % $7 $7 $7 City Attorney 550 0.322 % $18 $18 $18 City Clerk 906 0.531 % $29 $29 $29 Finance 3,537 2.072 % $113 $113 $113 Network Services 2,484 1.455 % $79 $79 $79 Human Resources 1,000 0.586 % $32 $32 $32 Engineering 820 0.480 % $26 $26 $2 $28 Building and Safety 2,280 1.336 % $73 $73 $5 $78 Public Works Administration 4,620 2.706 % $148 $148 $148 Facilities Maintenance 1,472 0.862 % $47 $47 $47 Fleet 10,400 6.092 % $332 $332 $24 $356 City Administration 938 0.549 % $30 $30 $30 Transportation/Plan Engineering 100 0.059 % $3 $3 $3 Recreation Administration 700 0.410 % $22 $22 $2 $24 Police Administration 5,550 3.251 % $177 $177 $13 $190 Fire Administration 5,042 2.954 % $161 $161 $12 $173 Wellness Program 1,800 1.054 % $58 $58 $58 Community Development Admin 3,600 2.109 % $115 $115 $8 $123 Planning 1,436 0.841 % $46 $46 $3 $49 Parks Maintenance 3,680 2.156 % $118 $118 $9 $127 Urban Forest Services 620 0.363 % $20 $20 $1 $21 Streets Maintenance 6,850 4.013 % $219 $219 $16 $235 Traffic Signals & Lighting 650 0.381 % $21 $21 $2 $23 Youth Services 700 0.410 % $22 $22 $2 $24 Community Services 700 0.410 % $22 $22 $2 $24 Ranger Program 700 0.410 % $22 $22 $2 $24 Patrol 5,550 3.251 % $177 $177 $13 $190 Investigations 5,550 3.251 % $177 $177 $13 $190 Police Support Services 11,100 6.502 % $355 $355 $26 $381 Neighborhood Services 5,550 3.251 % $177 $177 $13 $190 Traffic Safety 5,550 3.251 % $177 $177 $13 $190 Emergency Response 5,042 2.954 % $161 $161 $12 $173 Hazard Prevention 5,042 2.954 % $161 $161 $12 $173 Training Services 5,042 2.954 % $161 $161 $12 $173 Fire Station 5,042 2.954 % $161 $161 $12 $173 Disaster Assistance 5,042 2.954 % $161 $161 $12 $173 Recreation Facilities 43,096 25.246 % $1,377 $1,377 $100 $1,477 Information Services 1,119 0.656 % $36 $36 $36 Page 351 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDetail allocation ofGF Direct Detail page 183Schedule 15.0162022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 3,920 2.296 % $126 $126 $7 $133 Total170,706 100.000 %$5,454 $5,454 $348 $5,802 (A) Alloc basis:Square Footage by General Fund DepartmentsSource:Page 352 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 184Schedule 15.0172022TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceCity Council $32,745 $22,189 City Administration $12,276 $8,319 City Attorney $7,199 $4,878 City Clerk $11,858 $8,035 Finance $46,290 $31,367 Network Services $32,509 $22,029 Information Services $9,206 $2,360 $2,125 Human Resources $13,087 $8,868 Wellness Program $94,745 $6,116 $81,034 Public Works Administration $38,008 $9,743 $8,773 Facilities Maintenance $47 Fleet $82,196 $34,396 $811 CIP Project Engineering $34,896 $9,052 $8,138 Transportation/Plan Engineering $891 $231 $208 Insurance ISF Fund $3,296 $2,691 Cultural Activities $2,692 $2,194 Economic Development $2,446 $1,994 Natural Resource Protection $5,234 $4,267 Community Development Admin $32,053 $8,313 $7,474 Planning $11,363 $1,893 $2,982 Engineering $7,299 $1,893 $1,702 Building and Safety $22,024 $5,264 $4,734 Parks Maintenance $36,325 $12,171 $6,324 Urban Forest Services $5,825 $2,051 $973 Streets Maintenance $61,604 $22,655 $7,298 Traffic Signals & Lighting $5,293 $2,355 Recreation Administration $159,218 $2,536 $153,519 Recreation Facilities $362,052 $148,111 Youth Services $5,699 $2,536 Community Services $5,699 $2,536 Ranger Program $5,699 $2,536 Police Administration $31,246 Patrol $25,076 Investigations $25,076 Police Support Services $50,153 Neighborhood Services $25,076 Traffic Safety $25,076 Fire Administration $66,671 Emergency Response $29,039 Hazard Prevention $22,781 Page 353 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 185Schedule 15.0172022Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceOther Direct GF Direct City Council$10,476 $80 City Administration $3,927 $30 City Attorney$2,303 $18 City Clerk$3,794 $29 Finance $14,810 $113 Network Services $10,401 $79 Information Services $4,685 $36 Human Resources $4,187 $32 Wellness Program $7,537 $58 Public Works Administration $19,344 $148 Facilities Maintenance$47 Fleet$46,633 $356 CIP Project Engineering $17,573 $133 Transportation/Plan Engineering $449 $3 Insurance ISF Fund $605 Cultural Activities $494 $4 Economic Development $449 $3 Natural Resource Protection $960 $7 Community Development Admin $16,143 $123 Planning$6,439 $49 Engineering$3,676 $28 Building and Safety $10,224 $1,724 $78 Parks Maintenance $16,500 $1,203 $127 Urban Forest Services $2,780 $21 Streets Maintenance $30,716 $700 $235 Traffic Signals & Lighting $2,915 $23 Recreation Administration $3,139 $24 Recreation Facilities $193,241 $19,223 $1,477 Youth Services $3,139 $24 Community Services $3,139 $24 Ranger Program $3,139 $24 Police Administration $24,886 $6,170 $190 Patrol$24,886 $190 Investigations $24,886 $190 Police Support Services $49,772 $381 Neighborhood Services $24,886 $190 Traffic Safety $24,886 $190 Fire Administration $22,608 $43,890 $173 Emergency Response $22,608 $6,258 $173 Hazard Prevention $22,608 $173 Page 354 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 186Schedule 15.0172022TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceTraining Services $22,781 Fire Station $22,781 Disaster Assistance $22,781 FD208 Tourism Bid Fund $1,976 $1,613 FD601 Water Fund $60,662 $14,800 $3,648 FD602 Sewer Fund $60,661 $14,801 $3,648 FD611 Parking Fund $61,405 $29,906 FD621Transit Fund $3,758 $278 $249 All Other $48,499 Total$1,755,272 $118,444 $39,027 $36,385 $100,874 $22,702 $166,726 $234,553 $29,906 Page 355 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 187Schedule 15.0172022Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceOther Direct GF Direct Training Services $22,608 $173 Fire Station$22,608 $173 Disaster Assistance $22,608 $173 FD208 Tourism Bid Fund $363 FD601 Water Fund $13,606 $28,608 FD602 Sewer Fund $13,604 $28,608 FD611 Parking Fund $31,499 FD621Transit Fund $2,693 $538 All Other$48,499 Total$27,210 $2,693 $843,283 $127,667 $5,802 Page 356 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 357 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFleetCosts to be allocatedDetail page 189Schedule 16.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,395,775 $1,395,775 Allocated additions: 10000000 - Building Charge $491 $491 1011010 - Office of DEI $2,011 $395 $2,406 1011001 - City Administration $16,801 $4,275 $21,076 1011501 - City Attorney $17,342 $2,280 $19,622 1011021 - City Clerk $1,146 $235 $1,381 1012000 - Finance $34,700 $6,544 $41,244 1011101 - Network Services $34,312 $3,065 $37,377 1011103 - Information Services $9,394 $1,229 $10,623 1012006 - Finance Support Services $1,408 $19 $1,427 1013001 - Human Resources $28,695 $2,308 $31,003 1013003 - Wellness Program $145 $1,492 $1,637 1015001 - Public Works Administration $130,889 $15,877 $146,766 1015005 - Facilities Maintenance $76,979 $5,217 $82,196 8020000 - Insurance ISF Fund$59,495 $59,495 Total allocated additions:$354,313 $102,431 $456,744 $456,744 Total to be allocated$1,750,088 $102,431 $1,852,519 Page 358 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 190Schedule 16.0032022TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$365,570 $365,570 FRINGE BENEFITS$277,606 $277,606 Other Expense and CostSERVICE & SUPPLIES$361,655 $361,655 FUEL$390,944 $390,944 Departmental Expenditures$1,395,775 $1,395,775 Additions: 1stOther$354,313 $354,313 Functional Cost$1,750,088 $354,313 $1,395,775 Reallocate Admin($354,313) $354,313 Allocable Costs$1,750,088 $1,750,088 1st Allocation$1,750,088 $1,750,088 Additions: 2ndOther$102,431 $102,431 Functional Cost$102,431 $102,431 Reallocate Admin($102,431) $102,431 Allocable Costs$102,431 $102,431 2nd Allocation$102,431 $102,431 Total allocated$1,852,519 $1,852,519 Page 359 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFleetDetail allocation ofFleetDetail page 191Schedule 16.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 10 1.065 % $18,638 $18,638 $1,117 $19,755 Network Services 10 1.065 % $18,638 $18,638 $18,638 Golf Course 33 3.514 % $61,505 $61,505 $3,686 $65,191 Ranger Program 36 3.834 % $67,096 $67,096 $4,021 $71,117 Investigations 49 5.218 % $91,325 $91,325 $5,473 $96,798 Patrol 116 12.354 % $216,198 $216,198 $12,957 $229,155 Traffic Safety 29 3.088 % $54,050 $54,050 $3,239 $57,289 Police Administration 25 2.662 % $46,594 $46,594 $2,793 $49,387 Facilities Maintenance 9 0.958 % $16,774 $16,774 $16,774 FD611 Parking Fund 11 1.171 % $20,502 $20,502 $1,229 $21,731 Parks Maintenance 94 10.011 % $175,195 $175,195 $10,500 $185,695 Traffic Signals & Lighting 16 1.704 % $29,820 $29,820 $1,787 $31,607 Stormwater and Flood Control 18 1.917 % $33,548 $33,548 $2,011 $35,559 Streets Maintenance 177 18.850 % $329,889 $329,889 $19,771 $349,660 Transportation/Plan Engineering 4 0.426 % $7,455 $7,455 $447 $7,902 Urban Forest Services 25 2.662 % $46,594 $46,594 $2,793 $49,387 FD705 Whale Rock Fund 16 1.704 % $29,820 $29,820 $1,787 $31,607 FD602 Sewer Fund 131 13.951 % $244,155 $244,155 $14,633 $258,788 Natural Resource Protection 3 0.319 % $5,591 $5,591 $335 $5,926 City Administration 3 0.319 % $5,591 $5,591 $5,591 Swim Center Maintenance 2 0.213 % $3,728 $3,728 $223 $3,951 Recreation Administration 4 0.426 % $7,455 $7,455 $447 $7,902 All Other 22 2.343 % $41,003 $41,003 $2,457 $43,460 CIP Project Engineering 12 1.278 % $22,365 $22,365 $1,340 $23,705 Police Support Services 8 0.852 % $14,910 $14,910 $894 $15,804 Aquatics 1 0.106 % $1,864 $1,864 $112 $1,976 FD601 Water Fund 71 7.561 % $132,328 $132,328 $7,931 $140,259 Planning 4 0.429 % $7,457 $7,457 $448 $7,905 Total939 100.000 %$1,750,088 $1,750,088 $102,431 $1,852,519 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet Page 360 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 192Schedule 16.0052022TotalFleetCity Administration$5,591 $5,591 Network Services$18,638 $18,638 Facilities Maintenance$16,774 $16,774 CIP Project Engineering$23,705 $23,705 Transportation/Plan Engineering$7,902 $7,902 Natural Resource Protection$5,926 $5,926 Planning$7,905 $7,905 Building and Safety$19,755 $19,755 Parks Maintenance$185,695 $185,695 Swim Center Maintenance$3,951 $3,951 Urban Forest Services$49,387 $49,387 Streets Maintenance$349,660 $349,660 Traffic Signals & Lighting$31,607 $31,607 Stormwater and Flood Control$35,559 $35,559 Recreation Administration$7,902 $7,902 Ranger Program$71,117 $71,117 Aquatics$1,976 $1,976 Golf Course $65,191 $65,191 Police Administration$49,387 $49,387 Patrol$229,155 $229,155 Investigations$96,798 $96,798 Police Support Services$15,804 $15,804 Traffic Safety$57,289 $57,289 FD601 Water Fund$140,259 $140,259 FD602 Sewer Fund$258,788 $258,788 FD611 Parking Fund$21,731 $21,731 FD705 Whale Rock Fund$31,607 $31,607 All Other$43,460 $43,460 Total$1,852,519 $1,852,519 Page 361 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 362 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 194Schedule 17.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,664,647 $2,664,647 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011010 - Office of DEI $4,692 $921 $5,613 1011001 - City Administration $32,074 $8,160 $40,234 1011501 - City Attorney $33,107 $4,353 $37,460 1011021 - City Clerk $2,673 $548 $3,221 1012000 - Finance $44,599 $7,906 $52,505 1011101 - Network Services $77,863 $6,556 $84,419 1011103 - Information Services $21,918 $2,868 $24,786 1012006 - Finance Support Services $2,687 $37 $2,724 1013001 - Human Resources $66,955 $5,386 $72,341 1013003 - Wellness Program $338 $3,480 $3,818 1015001 - Public Works Administration $275,887 $33,466 $309,353 1015005 - Facilities Maintenance $32,250 $2,646 $34,896 1015008 - Fleet $22,365 $1,340 $23,705 8020000 - Insurance ISF Fund$138,336 $138,336 Total allocated additions:$634,247 $216,003 $850,250 $850,250 Total to be allocated$3,298,894 $216,003 $3,514,897 Page 363 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 195Schedule 17.0032022TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES $1,577,697 $336,207 $818,667 $422,823 FRINGE BENEFITS $928,058 $197,769 $481,569 $248,720 Other Expense and CostSERVICES & SUPPLIES $158,892 $33,860 $82,449 $42,583 Departmental Expenditures$2,664,647 $567,836 $1,382,685 $714,126 Additions: 1stOther $634,247 $634,247 Functional Cost$3,298,894 $634,247 $567,836 $1,382,685 $714,126 Reallocate Admin($634,247) $135,158 $329,111 $169,978 Allocable Costs$3,298,894 $702,994 $1,711,796 $884,104 Unallocated ($2,414,790) ($702,994) ($1,711,796)1st Allocation$884,104 $884,104 Additions: 2ndOther $216,003 $216,003 Functional Cost$216,003 $216,003 Reallocate Admin($216,003) $46,030 $112,084 $57,889 Allocable Costs$216,003 $46,030 $112,084 $57,889 Unallocated ($158,114) ($46,030) ($112,084)2nd Allocation$57,889 $57,889 Total allocated$941,993 $941,993 Page 364 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 196Schedule 17.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 390 14.552 % $128,657 $128,657 $8,424 $137,081 FD507 Transportation Impact Fee Fund 553 20.634 % $182,429 $182,429 $11,945 $194,374 FD404 Major Facility Replacement Fund 179 6.679 % $59,050 $59,050 $3,866 $62,916 FD602 Sewer Fund 462 17.239 % $152,409 $152,409 $9,979 $162,388 FD611 Parking Fund 357 13.321 % $117,771 $117,771 $7,711 $125,482 FD621Transit Fund 180 6.716 % $59,380 $59,380 $3,888 $63,268 FD401 Capital Outlay Engineering 467 17.425 % $154,058 $154,058 $10,087 $164,145 All Other 92 3.434 % $30,350 $30,350 $1,989 $32,339 Total2,680 100.000 %$884,104 $884,104 $57,889 $941,993 (A) Alloc basis:Number of Project Hours by FundSource:Page 365 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 197Schedule 17.0052022TotalProject EngineeringFD401 Capital Outlay Engineering$164,145 $164,145 FD404 Major Facility Replacement Fund$62,916 $62,916 FD507 Transportation Impact Fee Fund$194,374 $194,374 FD601 Water Fund$137,081 $137,081 FD602 Sewer Fund$162,388 $162,388 FD611 Parking Fund$125,482 $125,482 FD621Transit Fund$63,268 $63,268 All Other$32,339 $32,339 Total$941,993 $941,993 Page 366 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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; reduce the use of single-occupancy vehicles; increased circulation safety with fewer traffic-related collisions; and promoting Active Transportation in the form of 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 367 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 199Schedule 18.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,123,041 $1,123,041 Deductions: GENERAL GOVERNMENT ($54,865) Total deductions:($54,865)($54,865) Allocated additions: 10000000 - Building Charge $430 $430 1011010 - Office of DEI $2,011 $395 $2,406 1011001 - City Administration $13,518 $3,440 $16,958 1011501 - City Attorney $13,953 $1,835 $15,788 1011021 - City Clerk $1,146 $235 $1,381 1012000 - Finance $19,295 $3,418 $22,713 1011101 - Network Services $40,870 $3,879 $44,749 1011103 - Information Services $9,394 $1,229 $10,623 1012006 - Finance Support Services $1,133 $16 $1,149 1013001 - Human Resources $28,695 $2,308 $31,003 1013003 - Wellness Program $145 $1,492 $1,637 1015001 - Public Works Administration $99,703 $12,096 $111,799 1015005 - Facilities Maintenance $823 $68 $891 1015008 - Fleet$7,455 $447 $7,902 8020000 - Insurance ISF Fund$59,271 $59,271 Total allocated additions:$238,571 $90,129 $328,700 $328,700 Total to be allocated$1,306,747 $90,129 $1,396,876 Page 368 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 200Schedule 18.0032022TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES $586,798 $372,030 $19,951 $15,257 $115,188 $64,372 FRINGE BENEFITS $437,046 $277,087 $14,860 $11,363 $85,792 $47,944 Other Expense and CostSERVICES & SUPPLIES $44,332 $28,106 $1,507 $1,153 $8,702 $4,864 GENERAL GOVERNMENT $54,865 $54,865 Departmental Expenditures$1,123,041 $54,865 $677,223 $36,318 $27,773 $209,682 $117,180 Cost AdjustmentsDeductions ($54,865) ($54,865)Additions: 1stOther $238,571 $238,571 Functional Cost$1,306,747 $238,571 $677,223 $36,318 $27,773 $209,682 $117,180 Reallocate Admin ($238,571) $151,254 $8,111 $6,203 $46,831 $26,172 Allocable Costs$1,306,747 $828,477 $44,429 $33,976 $256,513 $143,352 Unallocated ($828,477) ($828,477)1st Allocation$478,270 $44,429 $33,976 $256,513 $143,352 Additions: 2ndOther $90,129 $90,129 Functional Cost$90,129 $90,129 Reallocate Admin ($90,129) $57,142 $3,064 $2,343 $17,692 $9,888 Allocable Costs$90,129 $57,142 $3,064 $2,343 $17,692 $9,888 Unallocated ($57,142) ($57,142)2nd Allocation$32,987 $3,064 $2,343 $17,692 $9,888 Total allocated$511,257 $47,493 $36,319 $274,205 $153,240 Page 369 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 201Schedule 18.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 100 100.000 % $44,429 $44,429 $3,064 $47,493 Total100 100.000 %$44,429 $44,429 $3,064 $47,493 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource:Page 370 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 202Schedule 18.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $33,976 $33,976 $2,343 $36,319 Total100 100.000 %$33,976 $33,976 $2,343 $36,319 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Page 371 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 203Schedule 18.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPlanning 100 100.000 % $256,513 $256,513 $17,692 $274,205 Total100 100.000 %$256,513 $256,513 $17,692 $274,205 (A) Alloc basis:Direct Allocation to Development ReviewSource:Page 372 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 204Schedule 18.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEngineering 100 100.000 % $143,352 $143,352 $9,888 $153,240 Total100 100.000 %$143,352 $143,352 $9,888 $153,240 (A) Alloc basis:Direct Allocation to Long Range PlanSource:Page 373 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 205Schedule 18.0082022TotalParkingTransitDevelopment ReviewLong Range PlanPlanning $274,205 $274,205 Engineering $153,240 $153,240 FD611 Parking Fund $47,493 $47,493 FD621Transit Fund $36,319 $36,319 Total$511,257 $47,493 $36,319 $274,205 $153,240 Page 374 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 375 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundCosts to be allocatedDetail page 207Schedule 19.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $4,251,072 $4,251,072 Allocated additions: 10000000 - Building Charge $394 $394 1011001 - City Administration $48,369 $12,295 $60,664 1011501 - City Attorney $49,724 $6,528 $56,252 1012000 - Finance $69,941 $13,325 $83,266 1012006 - Finance Support Services $4,287 $59 $4,346 1015005 - Facilities Maintenance $1,762 $1,534 $3,296 Total allocated additions:$174,477 $33,741 $208,218 $208,218 Total to be allocated$4,425,549 $33,741 $4,459,290 Page 376 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundSchedule of costs to beallocated by functionDetail page 208Schedule 19.0032022TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS $1,120,647 $1,120,647 WORKERS COMP PREMIUMS $2,335,313 $2,335,313 OTHER INSURANCE $703,205 $703,205 LIABILITY CLAIMS $25,118 $25,118 GENERAL CLAIMS $66,789 $66,789 Departmental Expenditures$4,251,072 $1,823,852 $2,335,313 $25,118 $66,789 Additions: 1stOther $174,477 $174,477 Functional Cost$4,425,549 $174,477 $1,823,852 $2,335,313 $25,118 $66,789 Reallocate Admin ($174,477) $74,856 $95,848 $1,031 $2,742 Allocable Costs$4,425,549 $1,898,708 $2,431,161 $26,149 $69,531 1st Allocation$4,425,549 $1,898,708 $2,431,161 $26,149 $69,531 Additions: 2ndOther $33,741 $33,741 Functional Cost$33,741 $33,741 Reallocate Admin ($33,741) $14,476 $18,536 $199 $530 Allocable Costs$33,741 $14,476 $18,536 $199 $530 2nd Allocation$33,741 $14,476 $18,536 $199 $530 Total allocated$4,459,290 $1,913,184 $2,449,697 $26,348 $70,061 Page 377 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 209Schedule 19.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $12,794 $12,794 $126 $12,920 Facilities Maintenance 500 1.123 % $21,323 $21,323 $21,323 Streets Maintenance 1,000 2.246 % $42,646 $42,646 $419 $43,065 Stormwater and Flood Control 735 1.651 % $31,344 $31,344 $308 $31,652 Traffic Signals & Lighting 200 0.449 % $8,529 $8,529 $84 $8,613 Transportation/Plan Engineering 600 1.348 % $25,587 $25,587 $25,587 Recreation Administration 400 0.898 % $17,058 $17,058 $168 $17,226 Recreation Facilities 100 0.225 % $4,265 $4,265 $42 $4,307 Youth Services 800 1.797 % $34,116 $34,116 $335 $34,451 Community Services 200 0.449 % $8,529 $8,529 $84 $8,613 Ranger Program 800 1.797 % $34,116 $34,116 $335 $34,451 Aquatics 100 0.225 % $4,265 $4,265 $42 $4,307 Golf Course 400 0.898 % $17,058 $17,058 $168 $17,226 Police Administration 650 1.460 % $27,720 $27,720 $272 $27,992 Patrol 4,500 10.107 % $191,905 $191,905 $1,884 $193,789 Investigations 1,500 3.369 % $63,968 $63,968 $628 $64,596 Police Support Services 2,050 4.604 % $87,423 $87,423 $858 $88,281 Neighborhood Services 100 0.225 % $4,265 $4,265 $42 $4,307 Traffic Safety 300 0.674 % $12,794 $12,794 $126 $12,920 Fire Administration 400 0.898 % $17,058 $17,058 $168 $17,226 Emergency Response 4,500 10.107 % $191,905 $191,905 $1,884 $193,789 Hazard Prevention 550 1.235 % $23,455 $23,455 $230 $23,685 FD601 Water Fund 3,189 7.163 % $135,997 $135,997 $1,335 $137,332 FD621Transit Fund 348 0.782 % $14,841 $14,841 $146 $14,987 City Administration 500 1.123 % $21,323 $21,323 $21,323 Economic Development 100 0.225 % $4,265 $4,265 $42 $4,307 Natural Resource Protection 300 0.674 % $12,794 $12,794 $126 $12,920 Community Promotion 25 0.056 % $1,066 $1,066 $10 $1,076 City Attorney 300 0.674 % $12,794 $12,794 $12,794 City Clerk 400 0.898 % $17,058 $17,058 $17,058 Finance 1,500 3.369 % $63,968 $63,968 $63,968 Network Services 855 1.920 % $36,462 $36,462 $36,462 Information Services 850 1.909 % $36,249 $36,249 $36,249 Human Resources 1,000 2.246 % $42,646 $42,646 $42,646 Community Development Admin 500 1.123 % $21,323 $21,323 $209 $21,532 Building and Safety 1,550 3.481 % $66,101 $66,101 $649 $66,750 Public Works Administration 500 1.123 % $21,323 $21,323 $21,323 Parks Maintenance 1,200 2.695 % $51,175 $51,175 $503 $51,678 Swim Center Maintenance 100 0.225 % $4,265 $4,265 $42 $4,307 Fire Apparatus Service 200 0.449 % $8,529 $8,529 $84 $8,613 Fleet 600 1.348 % $25,587 $25,587 $25,587 Page 378 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 210Schedule 19.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $60,642 $60,642 $595 $61,237 CIP Project Engineering 1,400 3.144 % $59,704 $59,704 $59,704 Planning 1,000 2.246 % $42,646 $42,646 $419 $43,065 City Council 500 1.123 % $21,323 $21,323 $21,323 Tourism and Bid Promotion 175 0.393 % $7,463 $7,463 $73 $7,536 Community Services Group 350 0.786 % $14,926 $14,926 $14,926 Housing Policy/Homelessness 400 0.898 % $17,058 $17,058 $168 $17,226 Solid Waste Recycling 110 0.247 % $4,691 $4,691 $46 $4,737 Office of DEI 100 0.225 % $4,265 $4,265 $4,265 Engineering 500 1.123 % $21,323 $21,323 $209 $21,532 Training Services 100 0.225 % $4,265 $4,265 $42 $4,307 FD705 Whale Rock Fund 410 0.921 % $17,485 $17,485 $172 $17,657 FD602 Sewer Fund 3,354 7.533 % $143,028 $143,028 $1,403 $144,431 Total44,523 100.000 %$1,898,708 $1,898,708 $14,476 $1,913,184 (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 379 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 211Schedule 19.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $16,381 $16,381 $161 $16,542 Facilities Maintenance 500 1.123 % $27,302 $27,302 $27,302 Streets Maintenance 1,000 2.246 % $54,605 $54,605 $536 $55,141 Stormwater and Flood Control 735 1.651 % $40,134 $40,134 $394 $40,528 Traffic Signals & Lighting 200 0.449 % $10,921 $10,921 $107 $11,028 Transportation/Plan Engineering 600 1.348 % $32,763 $32,763 $32,763 Recreation Administration 400 0.898 % $21,842 $21,842 $214 $22,056 Recreation Facilities 100 0.225 % $5,460 $5,460 $54 $5,514 Youth Services 800 1.797 % $43,684 $43,684 $429 $44,113 Community Services 200 0.449 % $10,921 $10,921 $107 $11,028 Ranger Program 800 1.797 % $43,684 $43,684 $429 $44,113 Aquatics 100 0.225 % $5,460 $5,460 $54 $5,514 Golf Course 400 0.898 % $21,842 $21,842 $214 $22,056 Police Administration 650 1.460 % $35,493 $35,493 $349 $35,842 Patrol 4,500 10.107 % $245,721 $245,721 $2,413 $248,134 Investigations 1,500 3.369 % $81,907 $81,907 $804 $82,711 Police Support Services 2,050 4.604 % $111,939 $111,939 $1,099 $113,038 Neighborhood Services 100 0.225 % $5,460 $5,460 $54 $5,514 Traffic Safety 300 0.674 % $16,381 $16,381 $161 $16,542 Fire Administration 400 0.898 % $21,842 $21,842 $214 $22,056 Emergency Response 4,500 10.107 % $245,721 $245,721 $2,413 $248,134 Hazard Prevention 550 1.235 % $30,033 $30,033 $295 $30,328 FD601 Water Fund 3,189 7.163 % $174,134 $174,134 $1,710 $175,844 FD621Transit Fund 348 0.782 % $19,002 $19,002 $187 $19,189 City Administration 500 1.123 % $27,302 $27,302 $27,302 Economic Development 100 0.225 % $5,460 $5,460 $54 $5,514 Natural Resource Protection 300 0.674 % $16,381 $16,381 $161 $16,542 Community Promotion 25 0.056 % $1,365 $1,365 $13 $1,378 City Attorney 300 0.674 % $16,381 $16,381 $16,381 City Clerk 400 0.898 % $21,842 $21,842 $21,842 Finance 1,500 3.369 % $81,907 $81,907 $81,907 Network Services 855 1.920 % $46,687 $46,687 $46,687 Information Services 850 1.909 % $46,414 $46,414 $46,414 Human Resources 1,000 2.246 % $54,605 $54,605 $54,605 Community Development Admin 500 1.123 % $27,302 $27,302 $268 $27,570 Building and Safety 1,550 3.481 % $84,637 $84,637 $831 $85,468 Public Works Administration 500 1.123 % $27,302 $27,302 $27,302 Parks Maintenance 1,200 2.695 % $65,526 $65,526 $643 $66,169 Swim Center Maintenance 100 0.225 % $5,460 $5,460 $54 $5,514 Fire Apparatus Service 200 0.449 % $10,921 $10,921 $107 $11,028 Fleet 600 1.348 % $32,763 $32,763 $32,763 Page 380 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 212Schedule 19.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $77,648 $77,648 $763 $78,411 CIP Project Engineering 1,400 3.144 % $76,446 $76,446 $76,446 Planning 1,000 2.246 % $54,605 $54,605 $536 $55,141 City Council 500 1.123 % $27,302 $27,302 $27,302 Tourism and Bid Promotion 175 0.393 % $9,556 $9,556 $94 $9,650 Community Services Group 350 0.786 % $19,112 $19,112 $19,112 Housing Policy/Homelessness 400 0.898 % $21,842 $21,842 $214 $22,056 Solid Waste Recycling 110 0.247 % $6,007 $6,007 $59 $6,066 Office of DEI 100 0.225 % $5,460 $5,460 $5,460 Engineering 500 1.123 % $27,302 $27,302 $268 $27,570 Training Services 100 0.225 % $5,460 $5,460 $54 $5,514 FD705 Whale Rock Fund 410 0.921 % $22,388 $22,388 $220 $22,608 FD602 Sewer Fund 3,354 7.533 % $183,146 $183,146 $1,799 $184,945 Total44,523 100.000 %$2,431,161 $2,431,161 $18,536 $2,449,697 (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 381 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofLiability ClaimsDetail page 213Schedule 19.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 20,570 81.893 % $21,414 $21,414 $163 $21,577 FD602 Sewer Fund 4,548 18.107 % $4,735 $4,735 $36 $4,771 Total25,118 100.000 %$26,149 $26,149 $199 $26,348 (A) Alloc basis:Direct to Water, Sewer and Parking FundsSource:Page 382 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 214Schedule 19.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.290 % $202 $202 $202 Cultural Activities 332,351 0.392 % $273 $273 $3 $276 Economic Development 881,015 1.040 % $723 $723 $7 $730 Natural Resource Protection 1,017,359 1.200 % $835 $835 $8 $843 Community Promotion 415,604 0.490 % $341 $341 $3 $344 City Attorney 1,374,705 1.622 % $1,128 $1,128 $1,128 City Clerk 601,382 0.710 % $493 $493 $493 Finance 2,386,753 2.816 % $1,958 $1,958 $1,958 Network Services 3,239,708 3.823 % $2,658 $2,658 $2,658 Information Services 1,342,915 1.585 % $1,102 $1,102 $1,102 Finance Support Services 106,558 0.126 % $87 $87 $87 Human Resources 1,924,607 2.271 % $1,579 $1,579 $1,579 Wellness Program 10,134 0.012 % $8 $8 $8 Community Development Admin 902,888 1.065 % $741 $741 $8 $749 Commissions & Committees 13,508 0.016 % $11 $11 $11 Planning 1,827,448 2.156 % $1,499 $1,499 $15 $1,514 Building and Safety 3,235,392 3.818 % $2,654 $2,654 $27 $2,681 Public Works Administration 1,069,343 1.262 % $877 $877 $877 Parks Maintenance 3,552,669 4.192 % $2,915 $2,915 $30 $2,945 Swim Center Maintenance 601,262 0.709 % $493 $493 $5 $498 Urban Forest Services 334,499 0.395 % $274 $274 $3 $277 Facilities Maintenance 1,359,287 1.604 % $1,115 $1,115 $1,115 Streets Maintenance 1,766,497 2.084 % $1,449 $1,449 $15 $1,464 Stormwater and Flood Control 1,115,930 1.317 % $916 $916 $9 $925 Traffic Signals & Lighting 598,015 0.706 % $491 $491 $5 $496 Fleet 1,395,775 1.647 % $1,145 $1,145 $1,145 City Administration 1,417,084 1.672 % $1,163 $1,163 $1,163 Transportation/Plan Engineering 1,123,041 1.325 % $921 $921 $921 Recreation Administration 872,934 1.030 % $716 $716 $7 $723 Recreation Facilities 299,765 0.354 % $246 $246 $2 $248 Youth Services 1,228,850 1.450 % $1,008 $1,008 $10 $1,018 Community Services 516,824 0.610 % $424 $424 $4 $428 Ranger Program 803,371 0.948 % $659 $659 $7 $666 Aquatics 568,014 0.670 % $466 $466 $5 $471 Golf Course 831,862 0.982 % $682 $682 $7 $689 Police Administration 1,880,726 2.219 % $1,543 $1,543 $16 $1,559 Patrol 12,616,286 14.886 % $10,351 $10,351 $105 $10,456 Investigations 3,621,224 4.273 % $2,971 $2,971 $30 $3,001 Police Support Services 3,315,494 3.912 % $2,720 $2,720 $28 $2,748 Neighborhood Services 284,409 0.336 % $233 $233 $2 $235 Traffic Safety 863,845 1.019 % $709 $709 $7 $716 Page 383 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 215Schedule 19.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,261,650 1.489 % $1,035 $1,035 $11 $1,046 Emergency Response 13,924,054 16.429 % $11,424 $11,424 $116 $11,540 Hazard Prevention 965,976 1.140 % $793 $793 $8 $801 Training Services 143,900 0.170 % $118 $118 $1 $119 Fire Station 40,691 0.048 % $33 $33 $33 Disaster Assistance 97,605 0.115 % $80 $80 $1 $81 Fire Apparatus Service 502,880 0.593 % $413 $413 $4 $417 Finance Non Departmental 288,297 0.340 % $237 $237 $2 $239 Human Relations 63,055 0.074 % $52 $52 $1 $53 CIP Project Engineering 2,664,647 3.144 % $2,186 $2,186 $2,186 Community Services Group 660,112 0.779 % $542 $542 $542 Solid Waste Recycling 185,845 0.219 % $152 $152 $2 $154 Office of DEI 149,224 0.176 % $122 $122 $122 Engineering 751,455 0.887 % $617 $617 $6 $623 Housing Policy/Homelessness 1,017,132 1.200 % $834 $834 $8 $842 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.112 % $78 $78 $2 $80 Mobile Crisis Unit 43,085 0.050 % $35 $35 $35 Total84,750,486 100.000 %$69,531 $69,531 $530 $70,061 (A) Alloc basis:Total Expenditures by General Fund DepartmentSource:Page 384 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 216Schedule 19.0082022TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Council $48,827 $21,323 $27,302 $202 Office of DEI $9,847 $4,265 $5,460 $122 City Administration $49,788 $21,323 $27,302 $1,163 Community Services Group $34,580 $14,926 $19,112 $542 City Attorney $30,303 $12,794 $16,381 $1,128 City Clerk $39,393 $17,058 $21,842 $493 Finance $147,833 $63,968 $81,907 $1,958 Network Services $85,807 $36,462 $46,687 $2,658 Information Services $83,765 $36,249 $46,414 $1,102 Finance Support Services $87 $87 Human Resources $98,830 $42,646 $54,605 $1,579 Wellness Program $8 $8 Public Works Administration $49,502 $21,323 $27,302 $877 Facilities Maintenance $49,740 $21,323 $27,302 $1,115 Fleet $59,495 $25,587 $32,763 $1,145 CIP Project Engineering $138,336 $59,704 $76,446 $2,186 Transportation/Plan Engineering $59,271 $25,587 $32,763 $921 Cultural Activities $276 $276 Economic Development $10,551 $4,307 $5,514 $730 Natural Resource Protection $30,305 $12,920 $16,542 $843 Tourism and Bid Promotion $17,186 $7,536 $9,650 Community Promotion $2,798 $1,076 $1,378 $344 Finance Non Departmental $239 $239 Community Development Admin $49,851 $21,532 $27,570 $749 Commissions & Committees $11 $11 Planning $99,720 $43,065 $55,141 $1,514 Engineering $49,725 $21,532 $27,570 $623 Building and Safety $154,899 $66,750 $85,468 $2,681 Human Relations $53 $53 Housing Policy/Homelessness $40,124 $17,226 $22,056 $842 Parks Maintenance $120,792 $51,678 $66,169 $2,945 Swim Center Maintenance $10,319 $4,307 $5,514 $498 Urban Forest Services $29,739 $12,920 $16,542 $277 Streets Maintenance $99,670 $43,065 $55,141 $1,464 Traffic Signals & Lighting $20,137 $8,613 $11,028 $496 Stormwater and Flood Control $73,105 $31,652 $40,528 $925 Solid Waste Recycling $10,957 $4,737 $6,066 $154 Recreation Administration $40,005 $17,226 $22,056 $723 Recreation Facilities $10,069 $4,307 $5,514 $248 Youth Services $79,582 $34,451 $44,113 $1,018 Page 385 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 217Schedule 19.0082022TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCommunity Services $20,069 $8,613 $11,028 $428 Ranger Program $79,230 $34,451 $44,113 $666 Aquatics $10,292 $4,307 $5,514 $471 Golf Course $39,971 $17,226 $22,056 $689 Jack House $1 $1 Police Administration $65,393 $27,992 $35,842 $1,559 Patrol $452,379 $193,789 $248,134 $10,456 Investigations $150,308 $64,596 $82,711 $3,001 Police Support Services $204,067 $88,281 $113,038 $2,748 Neighborhood Services $10,056 $4,307 $5,514 $235 Traffic Safety $30,178 $12,920 $16,542 $716 Fire Administration $40,328 $17,226 $22,056 $1,046 Emergency Response $453,463 $193,789 $248,134 $11,540 Hazard Prevention $54,814 $23,685 $30,328 $801 Training Services $9,940 $4,307 $5,514 $119 Recruit Academy $80 $80 Fire Apparatus Service $20,058 $8,613 $11,028 $417 Fire Station $33 $33 Mobile Crisis Unit $35 $35 Disaster Assistance $81 $81 FD601 Water Fund $334,753 $137,332 $175,844 $21,577 FD602 Sewer Fund $334,147 $144,431 $184,945 $4,771 FD611 Parking Fund $139,648 $61,237 $78,411 FD621Transit Fund $34,176 $14,987 $19,189 FD705 Whale Rock Fund $40,265 $17,657 $22,608 Total$4,459,290 $1,913,184 $2,449,697 $26,348 $70,061 Page 386 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 387 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 219Schedule 20.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,017,359 $1,017,359 Total to be allocated$1,017,359 $1,017,359 Page 388 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 220Schedule 20.0032022TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES $408,502 $408,502 FRINGE BENEFITS $271,223 $271,223 Other Expense and CostSERVICES & SUPPLIES $337,634 $337,634 Departmental Expenditures$1,017,359 $1,017,359 Functional Cost$1,017,359 $1,017,359 Allocable Costs$1,017,359 $1,017,359 Unallocated ($1,017,359) ($1,017,359)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 389 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 221Schedule 20.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 2,307 82.129 % $2,307 $2,307 $2,307 FD601 Water Fund 502 17.871 % $502 $502 $502 Subtotal2,809 100.000 %$2,809 $2,809 $2,809 Direct Billed($2,809) ($2,809) ($2,809)Total2,809 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource:Page 390 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 222Schedule 20.0052022TotalProgram SupportFD601 Water Fund$502 $502 FD602 Sewer Fund$2,307 $2,307 Subtotal$2,809 $2,809 Direct Billed($2,809) ($2,809)TotalPage 391 of 1165 City of San Luis Obispo, CA Central Service Cost Allocation Plan Fiscal Year 2022 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 392 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 224Schedule 21.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocatedPage 393 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 225Schedule 21.0032022TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 394 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 226Schedule 21.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % ($20,155) ($20,155) ($20,155)FD602 Sewer Fund 50 50.000 % ($20,155) ($20,155) ($20,155)Subtotal100 100.000 %($40,310)($40,310)($40,310)Direct Billed$40,310 $40,310 $40,310 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl BlairPage 395 of 1165 IVA/Cap9504/17/23City of San Luis Obispo, CA Central Service Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 227Schedule 21.0052022TotalUtility ServicesFD601 Water Fund($20,155) ($20,155)FD602 Sewer Fund($20,155) ($20,155)Subtotal($40,310)($40,310)Direct Billed$40,310 $40,310 TotalPage 396 of 1165 CITY OF SAN LUIS OBISPO, CA 2 CFR PART 200 COST ALLOCATION PLAN Fiscal Year 2022 Prepared April 18, 2023 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Page 397 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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, 2022. Statistics used to allocate costs were taken from FY2022 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 398 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 399 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 400 of 1165 This Page Intentionally Left Blank Page 401 of 1165 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 2022 (July 1, 2021 through June 30, 2022) 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 402 of 1165 Page 403 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0012022SchedulePageSummary ReportsAllocated Costs by DepartmentA 1Summary of Allocated CostsC 10Detail of Allocated CostsD 13Summary of Allocation BasisE 22Building 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 AdministrationNarrative2.01Costs to be Allocated2.02 33Costs by Function2.03 34Detail Allocation - Citywide Administration 2.04 35Detail Allocation - Other GF Exp2.05 37Detail Allocation - Netwok Services & Info Services 2.06 39Detail Allocation - Economic Development 2.07 40Detail Allocation - Natural Resource Planning 2.08 41Allocation Summary2.09 42Community Services GroupNarrative3.01Costs to be Allocated3.02 45Costs by Function3.03 46Detail Allocation - Project Supervision3.04 47Allocation Summary3.05 48City AttorneyNarrative4.01Costs to be Allocated4.02 50Costs by Function4.03 51Detail Allocation - City Attorney4.04 52Detail Allocation - Other GF Exp4.05 54Allocation Summary4.06 56City ClerkPage 404 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0022022SchedulePageNarrative5.01Costs to be Allocated5.02 59Costs by Function5.03 60Detail Allocation - City Clerk Services5.04 61Detail Allocation - Public Counter/Main City Phone 5.05 62Allocation Summary5.06 64Finance Narrative6.01Costs to be Allocated6.02 67Costs by Function6.03 68Detail Allocation - Accounts Payable6.04 70Detail Allocation - Payroll6.05 73Detail Allocation - Purchasing6.06 75Detail Allocation - General Finance6.07 77Detail Allocation - Utility Billing6.08 79Detail Allocation - Cashier6.09 80Detail Allocation - Budget6.10 81Allocation Summary6.11 83Network ServicesNarrative7.01Costs to be Allocated7.02 87Costs by Function7.03 88Detail Allocation - Network Services & Desktop Support 7.04 90Detail Allocation - Enterprise Apps7.05 92Detail Allocation - MDC Support7.06 94Detail Allocation - Tablet Support7.07 95Detail Allocation - Server Support7.08 97Detail Allocation - Network Support7.09 99Detail Allocation - Radios7.10 101Detail Allocation - Telemetry7.11 102Detail Allocation - Cellular Data Services 7.12 103Detail Allocation - Telephones7.13 105Detail Allocation - Cuesta7.14 107Detail Allocation - South Hills7.15 108Detail Allocation - Tassajara7.16 109Detail Allocation - Direct Dept Exp7.17 110Allocation Summary7.18 111Information ServicesNarrative8.01Costs to be Allocated8.02 116Costs by Function8.03 117Detail Allocation - Information Services8.04 118Detail Allocation - Enterprise Apps8.05 119Page 405 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0032022SchedulePageAllocation Summary8.06 121Finance Support ServicesNarrative9.01Costs to be Allocated9.02 124Costs by Function9.03 125Detail Allocation - General Support Services 9.04 126Allocation Summary9.05 128Human ResourcesNarrative10.01Costs to be Allocated10.02 131Costs by Function10.03 132Detail Allocation - Human Resources10.04 133Detail Allocation - Other Direct Exp10.05 135Detail Allocation - Tiution Reimbursement 10.06 136Allocation Summary10.07 137Wellness ProgramNarrative11.01Costs to be Allocated11.02 140Costs by Function11.03 141Detail Allocation - Wellness Program11.04 142Allocation Summary11.05 144Public Works AdministrationNarrative12.01Costs to be Allocated12.02 147Costs by Function12.03 148Detail Allocation - Deputy Director/City Engineer 12.04 149Detail Allocation - Director12.05 150Detail Allocation - Enterprise Funds12.06 151Allocation Summary12.07 152Facilities MaintenanceNarrative13.01Costs to be Allocated13.02 154Costs by Function13.03 155Detail Allocation - Utilities/Janitorial - City Hall 13.04 157Detail Allocation - Utilities - 919 Palm Street 13.05 158Detail Allocation - Janitorial - 919 Palm Street 13.06 159Detail Allocation - Utilities - Corp Yard13.07 160Detail Allocation - Janitorial - Corp Yard 13.08 161Detail Allocation - Utilities - Other13.09 162Page 406 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0042022SchedulePageDetail Allocation - Janitorial - Other13.10 163Detail Allocation - Parking Facility Maintenance 13.11 164Detail Allocation - Utility Fund Facilities Maintenance 13.12 165Detail Allocation - Transit Facilities Maintenance 13.13 166Detail Allocation - Building Maintenance 13.14 167Detail Allocation - Other Direct 13.15 169Detail Allocation - GF Direct 13.16 170Allocation Summary13.17 172FleetNarrative14.01Costs to be Allocated14.02 177Costs by Function14.03 178Detail Allocation - Fleet14.04 179Allocation Summary14.05 180CIP Project EngineeringNarrative15.01Costs to be Allocated15.02 182Costs by Function15.03 183Detail Allocation - Project Engineering15.04 184Allocation Summary15.05 185Transportation/Plan EngineeringNarrative16.01Costs to be Allocated16.02 187Costs by Function16.03 188Detail Allocation - Parking16.04 189Detail Allocation - Transit16.05 190Detail Allocation - Development Review 16.06 191Detail Allocation - Long Range Plan16.07 192Allocation Summary16.08 193Insurance ISF FundNarrative17.01Costs to be Allocated17.02 195Costs by Function17.03 196Detail Allocation - Risk Management17.04 197Detail Allocation - Workers Comp Premiums 17.05 199Detail Allocation - Liability Claims17.06 201Detail Allocation - General Fund Liab Claims 17.07 202Allocation Summary17.08 204Natural Resources Protection (Utility Services)Page 407 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTable of ContentsSchedule TOC.0052022SchedulePageNarrative18.01Costs to be Allocated18.02 207Costs by Function18.03 208Detail Allocation - Program Support18.04 209Allocation Summary18.05 210Eng Dev Review (Utility Services)Narrative19.01Costs to be Allocated19.02 212Costs by Function19.03 213Detail Allocation - Utility Services19.04 214Allocation Summary19.05 215Page 408 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 1Schedule A.0012022Central Service DepartmentsCity CouncilOffice of DEICultural ActivitiesEcon DevNat Res ProtectionTour/Bid PromoComm PromotionFin NonDepartComm Dev AdminBuilding Charge $7,310 $321 $292 $625 $15,463 City Administration $3,462 $2,101 $4,680 $87,678 $87,902 $5,852 $4,059 $12,714 Community Services Group$122,056 City Attorney $3,351 $2,033 $4,530 $12,008 $13,865 $5,664 $3,928 $12,305 City Clerk $1,143 $228 $228 $686 $400 $58 $69,285 Finance $9,092 $3,508 $8,247 $21,529 $21,673 $1,438 $10,915 $6,632 $20,363 Network Services $29,270 $5,734 $6,234 $21,321 $8,747 $985 $44,326 Information Services $8,789 $1,758 $1,758 $5,274 $3,076 $440 $361,769 Finance Support Services $251 $152 $339 $898 $1,038 $424 $294 $921 Human Resources $25,479 $5,095 $5,095 $15,287 $8,917 $1,274 $27,237 Wellness Program $1,339 $268 $268 $803 $468 $67 $1,339 Public Works AdministrationFacilities Maintenance $38,680 $1,700 $1,545 $3,308 $31,784 Fleet$5,884 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $49,195 $9,920 $274 $10,525 $30,236 $17,147 $2,794 $238 $49,738 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$177,361 $30,797 $20,091 $148,058 $207,902 $40,193 $28,473 $15,151 $769,300 Proposed Costs$177,361 $30,797 $20,091 $148,058 $207,902 $40,193 $28,473 $15,151 $769,300 Page 409 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 2Schedule A.0022022Central Service DepartmentsCommissions & CommPlanningEngineeringBuilding & SafetyHuman RelationsHousing Pol/HomelessPark MaintSwim Center MaintUrban Forest SvcBuilding Charge $6,168 $3,522 $9,793 $3,832 $590 City Administration $190 $25,731 $10,581 $45,556 $887 $14,322 $50,023 $8,466 $4,710 Community Services GroupCity Attorney $185 $24,906 $10,243 $44,095 $860 $13,863 $48,419 $8,195 $4,559 City Clerk $2,286 $1,143 $3,544 $914 $2,743 $228 $686 Finance $230 $38,416 $15,105 $75,917 $1,661 $24,045 $88,607 $15,676 $8,950 Network Services $1,348 $72,944 $35,367 $102,581 $16,121 $84,971 $11,891 $21,029 Information Services $17,578 $8,789 $27,245 $7,031 $21,094 $1,758 $5,274 Finance Support Services $14 $1,865 $767 $3,301 $65 $1,037 $3,624 $614 $341 Human Resources $50,957 $25,479 $78,983 $20,382 $61,148 $5,095 $15,287 Wellness Program $2,676 $1,339 $4,148 $1,071 $3,212 $268 $803 Public Works Administration$169,230 $117,825 $125,352 Facilities Maintenance $11,268 $7,239 $21,841 $36,042 $5,778 Fleet $7,844 $19,612 $184,357 $3,922 $49,032 CIP Project EngineeringTransportation/Plan Engineering $272,165 $152,099 Insurance ISF Fund $11 $99,495 $49,612 $154,551 $52 $40,035 $120,517 $10,294 $29,671 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$1,978 $634,299 $321,285 $591,167 $3,525 $138,821 $877,819 $184,232 $272,062 Proposed Costs$1,978 $634,299 $321,285 $591,167 $3,525 $138,821 $877,819 $184,232 $272,062 Page 410 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 3Schedule A.0032022Central Service DepartmentsStreet MaintTraffic Signals/LightsStormwater/Flood ControlWtr Admin/EngSolid Waste RecRec AdminRec FacilitiesYouth ServicesCommunity ServicesBuilding Charge $4,422 City Administration $24,872 $8,420 $15,712 $2,617 $12,291 $4,220 $17,302 $7,276 Community Services Group$50,311 $122,055 City Attorney $24,076 $8,150 $15,209 $2,532 $11,897 $4,086 $16,748 $7,043 City Clerk $2,286 $457 $1,680 $251 $10,378 $228 $1,829 $457 Finance $43,470 $14,783 $25,843 $16 $4,025 $18,241 $5,726 $28,567 $12,583 Network Services $62,854 $30,778 $37,907 $4,987 $21,154 $23,203 $45,546 $22,891 Information Services $17,578 $3,515 $34,588 $1,934 $41,053 $1,758 $14,063 $3,515 Finance Support Services $1,802 $610 $1,138 $189 $890 $306 $1,254 $528 Human Resources $50,957 $10,192 $37,453 $5,606 $20,382 $5,095 $40,766 $10,192 Wellness Program $2,676 $535 $1,967 $295 $1,071 $268 $2,141 $535 Public Works Administration $161,925 $79,344 $129,173 Facilities Maintenance $61,117 $5,251 $157,862 $359,170 $5,653 $5,653 Fleet $347,141 $31,380 $35,303 $7,845 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $99,445 $20,091 $72,941 $10,931 $39,915 $10,045 $79,404 $20,025 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$904,621 $213,506 $408,914 $16 $83,678 $465,034 $414,105 $253,273 $90,698 Proposed Costs$904,621 $213,506 $408,914 $16 $83,678 $465,034 $414,105 $253,273 $90,698 Page 411 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 4Schedule A.0042022Central Service DepartmentsRanger ProgramAquaticsGolf CourseJack HousePolice AdminPatrolInvestigationsPolice Support SvcNeighborhood SvcsBuilding ChargeCity Administration $11,311 $7,998 $11,713 $15 $26,481 $177,642 $50,988 $46,684 $4,004 Community Services GroupCity Attorney $10,949 $7,742 $11,338 $14 $25,633 $171,948 $49,355 $45,187 $3,877 City Clerk $1,829 $228 $914 $12,842 $10,288 $3,430 $4,687 $228 Finance $20,760 $10,819 $21,143 $56 $50,133 $217,328 $64,097 $66,136 $5,592 Network Services $35,472 $19,951 $23,649 $101,292 $405,137 $106,472 $147,331 $17,908 Information Services $14,063 $1,758 $7,031 $121,188 $79,101 $26,367 $36,035 $1,758 Finance Support Services $819 $579 $849 $1 $1,918 $12,871 $3,694 $3,382 $290 Human Resources $40,766 $5,095 $20,382 $51,144 $229,306 $76,435 $104,462 $5,095 Wellness Program $2,141 $268 $1,071 $1,740 $12,044 $4,015 $5,487 $268 Public Works AdministrationFacilities Maintenance $5,653 $30,990 $24,864 $24,864 $49,728 $24,864 Fleet $70,605 $1,962 $64,721 $49,032 $227,504 $96,101 $15,690 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $79,052 $10,267 $39,882 $1 $65,245 $451,359 $149,970 $203,608 $10,032 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$293,420 $66,667 $202,693 $87 $537,638 $2,019,392 $655,788 $728,417 $73,916 Proposed Costs$293,420 $66,667 $202,693 $87 $537,638 $2,019,392 $655,788 $728,417 $73,916 Page 412 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 5Schedule A.0052022Central Service DepartmentsTraffic SafetyFire AdminEmergency ResponseHazard PreventionTraining ServicesRecruit AcademyFire ApparatusFire Station Fac SupMoble Crisis UnitBuilding ChargeCity Administration $12,163 $17,765 $196,056 $13,602 $2,026 $1,333 $7,080 $572 $608 Community Services GroupCity Attorney $11,774 $17,195 $189,771 $13,165 $1,962 $1,290 $6,853 $555 $586 City Clerk $686 $17,950 $10,288 $1,257 $228 $457 Finance $15,360 $26,413 $235,999 $19,848 $5,008 $2,849 $14,005 $2,939 $939 Network Services $30,314 $81,631 $353,395 $50,544 $4,217 $9,380 $58 Information Services $5,274 $50,166 $79,101 $9,668 $1,758 $3,515 Finance Support Services $881 $1,287 $14,205 $985 $147 $96 $513 $42 $44 Human Resources $15,287 $36,883 $229,306 $28,026 $5,095 $10,192 Wellness Program $803 $1,071 $12,044 $1,472 $268 $535 Public Works AdministrationFacilities Maintenance $24,864 $66,159 $28,801 $22,588 $22,588 $22,588 Fleet $56,876 CIP Project EngineeringTransportation/Plan EngineeringInsurance ISF Fund $30,109 $40,237 $452,439 $54,689 $9,916 $84 $20,013 $33 $37 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$204,391 $356,757 $1,801,405 $215,844 $53,213 $5,652 $72,543 $26,729 $2,272 Proposed Costs$204,391 $356,757 $1,801,405 $215,844 $53,213 $5,652 $72,543 $26,729 $2,272 Page 413 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 6Schedule A.0062022Central Service DepartmentsDisaster AssistFD201 Local Sales TaxFD202 Downtown BidFD205 CDBGFD206 Law Enforc GrantFD208 Tourism BidFD212 SL Ranch CFDFD401 Cap OutlayFD402 Fleet ReplaceBuilding Charge$238 City Administration $1,374 $2,956 $2,171 $21,351 $57 Community Services GroupCity Attorney $1,331 $2,850 $2,093 $20,584 $55 City ClerkFinance $3,096 $2,411 $5,586 $3,312 $38,714 $114 $4,068 $207 Network ServicesInformation ServicesFinance Support Services $99 $227 $166 $1,637 $4 Human ResourcesWellness ProgramPublic Works AdministrationFacilities Maintenance $22,588 $1,251 FleetCIP Project Engineering$162,898 Transportation/Plan EngineeringInsurance ISF Fund $81 Natural Resources Protection (Utility Services)Eng Dev Review (Utility Services)Subtotal$28,569 $2,411 $11,619 $7,742 $83,775 $230 $166,966 $207 Proposed Costs$28,569 $2,411 $11,619 $7,742 $83,775 $230 $166,966 $207 Page 414 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 7Schedule A.0072022Central Service DepartmentsFD403 IT ReplaceFD404 Major Fac RepFD406 PS Equip ReplaceFD505 Affordable HousingFD507 Trans ImpactFD601 WaterFD602 SewerFD611 ParkingFD621 TransitBuilding Charge$2,211 $2,211 $515 City Administration$1,351 $98,117 $104,488 $38,763 $14,443 Community Services Group$63,389 $63,389 $69,473 $59,938 City Attorney$1,303 $94,591 $100,732 $37,369 $13,924 City Clerk$18,646 $19,030 $16,501 $12,154 Finance $390 $257 $2,516 $16 $837 $215,276 $235,540 $87,100 $29,550 Network Services$268,758 $238,270 $119,551 $72,675 Information Services$95,748 $94,194 $46,057 $9,155 Finance Support Services $103 $7,522 $8,010 $2,972 $1,107 Human Resources$162,853 $174,428 $72,461 $17,733 Wellness Program$8,535 $8,971 $3,806 $931 Public Works Administration$21,632 $21,632 $100,493 $76,791 Facilities Maintenance$60,188 $60,184 $60,921 $3,729 Fleet$139,249 $256,924 $21,574 CIP Project Engineering $62,438 $192,896 $136,039 $161,154 $124,528 $62,787 Transportation/Plan Engineering$47,140 $36,049 Insurance ISF Fund$334,008 $333,410 $139,333 $34,098 Natural Resources Protection (Utility Services)$502 $2,307 Eng Dev Review (Utility Services)($20,155) ($20,155)Subtotal$390 $62,695 $5,273 $16 $193,733 $1,707,109 $1,864,719 $988,042 $445,579 Proposed Costs$390 $62,695 $5,273 $16 $193,733 $1,707,109 $1,864,719 $988,042 $445,579 Page 415 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 8Schedule A.0082022Central Service DepartmentsFD701 Genl AgencyFD705 Whale RockFD711 Hazardous MatFD712 City/SLO PEG FD713 SLCUSD PEGF715 Boysen Rnch Cons EsmtAll OtherSubtotalDirect BilledBuilding Charge$57,513 City Administration $5,549 $13,371 $650 $875 $4,092 $156 $1,359,429 Community Services Group $12,987 $563,598 City Attorney $5,349 $12,891 $627 $843 $3,939 $150 $1,170,575 City Clerk $938 $233,719 Finance $10,387 $23,022 $1,570 $1,644 $7,611 $323 $95,084 $2,073,313 Network Services $65,386 $1,348 $222,117 $3,087,045 $9,961 Information Services $46,697 $19,038 $1,337,309 Finance Support Services $425 $1,025 $50 $67 $313 $12 $89,004 Human Resources $20,893 $1,759 $1,833,959 Wellness Program $1,097 $94,124 Public Works Administration$1,003,397 Facilities Maintenance$48,142 $1,359,445 Fleet $31,380 $43,147 $1,767,085 CIP Project Engineering$32,090 $934,830 Transportation/Plan Engineering$507,453 Insurance ISF Fund $40,173 $3,525,178 Natural Resources Protection (Utility Services)$2,809 ($2,809)Eng Dev Review (Utility Services)($40,310) $40,310 Subtotal$21,710 $269,860 $4,245 $3,429 $15,955 $641 $461,377 $20,959,475 $47,462 Proposed Costs$21,710 $269,860 $4,245 $3,429 $15,955 $641 $461,377 $20,959,475 $47,462 Page 416 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationAllocated Costs by DepartmentSummary page 9Schedule A.0092022Central Service DepartmentsUnallocatedTotalBuilding Charge $57,513 City Administration $1,359,429 Community Services Group $563,598 City Attorney $1,170,575 City Clerk $177,929 $411,648 Finance $281,420 $2,354,733 Network Services $3,097,006 Information Services $1,337,309 Finance Support Services $89,004 Human Resources $1,833,959 Wellness Program $94,124 Public Works Administration $1,003,397 Facilities Maintenance $1,359,445 Fleet $1,767,085 CIP Project Engineering $2,553,335 $3,488,165 Transportation/Plan Engineering $879,027 $1,386,480 Insurance ISF Fund $3,525,178 Natural Resources Protection (Utility Services) $1,017,359 $1,017,359 Eng Dev Review (Utility Services)Subtotal$4,909,070 $25,916,007 Proposed Costs$4,909,070 $25,916,007 Page 417 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of Allocated CostsSummary page 10Schedule C.0012022DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedBuilding Charge$132,123 City Administration$1,417,084 Community Services Group$660,112 City Attorney$1,374,705 ($62,431)City Clerk$601,382 Finance $2,386,753 ($43,303)Network Services$3,239,709 Information Services$1,342,915 Finance Support Services$106,558 Human Resources$1,924,607 Wellness Program$10,134 Public Works Administration$1,069,343 Facilities Maintenance$1,359,287 Fleet$1,395,775 CIP Project Engineering$2,664,647 Transportation/Plan Engineering$1,123,041 ($54,865)Insurance ISF Fund$4,251,072 Natural Resources Protection (Utility Services) $1,017,359 Eng Dev Review (Utility Services)City Council$177,361 Office of DEI$30,797 Cultural Activities$20,091 Economic Development$148,058 Natural Resource Protection$207,902 Tourism and Bid Promotion$40,193 Community Promotion$28,473 Finance Non Departmental$15,151 Community Development Admin$769,300 Commissions & Committees$1,978 Planning$634,299 Engineering$321,285 Building and Safety$591,167 Human Relations$3,525 Housing Policy/Homelessness$138,821 Parks Maintenance$877,819 Swim Center Maintenance$184,232 Urban Forest Services$272,062 Streets Maintenance$904,621 Traffic Signals & Lighting$213,506 Stormwater and Flood Control$408,914 Water Administration/Engineering$16 Solid Waste Recycling$83,678 Page 418 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of Allocated CostsSummary page 11Schedule C.0022022DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedRecreation Administration$465,034 Recreation Facilities$414,105 Youth Services$253,273 Community Services$90,698 Ranger Program$293,420 Aquatics$66,667 Golf Course $202,693 Jack House$87 Police Administration$537,638 Patrol$2,019,392 Investigations$655,788 Police Support Services$728,417 Neighborhood Services$73,916 Traffic Safety$204,391 Fire Administration$356,757 Emergency Response$1,801,405 Hazard Prevention$215,844 Training Services$53,213 Recruit Academy$5,652 Fire Apparatus Service$72,543 Fire Station$26,729 Mobile Crisis Unit$2,272 Disaster Assistance$28,569 FD201 Local Sales Tax Fund$2,411 FD202 Downtown Bid Fund$11,619 FD205 CDBG FundFD206 Law Enforcement Grant Fund$7,742 FD208 Tourism Bid Fund$83,775 FD212 San Luis Ranch CFD$230 FD401 Capital Outlay Engineering$166,966 FD402 Fleet Replace$207 FD403 Info Tech Replacement Fund$390 FD404 Major Facility Replacement Fund$62,695 FD406 Public Safety Equip Replacement Fund$5,273 FD505 Affordable Housing Fund$16 FD507 Transportation Impact Fee Fund$193,733 FD601 Water Fund$1,707,109 FD602 Sewer Fund$1,864,719 FD611 Parking Fund$988,042 FD621Transit Fund$445,579 FD701 General Agency Fund$21,710 FD705 Whale Rock Fund$269,860 FD711 Hazardous Mat Task Force Fund$4,245 Page 419 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of Allocated CostsSummary page 12Schedule C.0032022DepartmentsTotal ExpendituresCost AdjustmentsTotal AllocatedFD712 City Of SLO PEG Fund$3,429 FD713 SLCUSD PEG Fund$15,955 FD715 Boysen Ranch Conserv Easemt Fund$641 All Other$461,377 Unallocated$4,909,070 Direct Billed$47,462 Total$25,944,483 ($28,476)$25,916,007 Page 420 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 13Schedule D.0012022DepartmentsBuilding ChargeCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcSchedule: 1.007 2.009 3.005 4.006 5.006 6.011 7.018 8.006 9.005Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0 City Administration $2,740 ($1,749,361) $0 $17,242 $115,145 $25,466 $32,342 $46,564 $1,427 Community Services Group $0 $9,295 ($762,392) $8,031 $666 $11,242 $15,694 $5,459 $665 City Attorney $1,607 $19,357 $0 ($1,485,132) $40,539 $21,513 $23,427 $13,294 $1,385 City Clerk $2,647 $8,468 $0 $8,197 ($739,157) $11,828 $29,570 $6,238 $606 Finance $10,333 $33,606 $0 $32,529 $37,500 ($2,838,421) $89,956 $23,394 $2,404 Network Services $7,257 $76,712 $0 $44,153 $1,955 $79,553 ($3,689,433) $58,022 $3,263 Information Services $4,806 $50,004 $0 $18,303 $1,943 $26,926 $66,053 ($1,645,662) $1,353 Finance Support Services $0 $1,501 $0 $1,452 $0 $4,585 $0 $0 ($114,183)Human Resources $2,922 $27,099 $0 $26,231 $26,892 $44,037 $61,012 $17,578 $1,964 Wellness Program $0 $141 $0 $138 $0 $441 $0 $0 $10 Public Works Administration $19,844 $15,056 $198,794 $14,575 $95,784 $22,100 $64,827 $83,314 $1,091 Facilities Maintenance $4,300 $19,139 $0 $18,526 $1,143 $39,192 $43,685 $8,789 $1,387 Fleet $491 $19,653 $0 $19,023 $1,371 $40,625 $37,221 $10,546 $1,424 CIP Project Engineering $16,839 $37,519 $0 $36,316 $3,200 $51,759 $84,082 $24,609 $2,718 Transportation/Plan Engineering $430 $15,812 $0 $15,305 $1,371 $22,390 $44,558 $10,546 $1,145 Insurance ISF Fund $394 $56,570 $0 $54,536 $0 $82,031 $0 $0 $4,337 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 $3,462 $0 $3,351 $1,143 $9,092 $29,270 $8,789 $251 Office of DEI $0 $2,101 $0 $2,033 $228 $3,508 $5,734 $1,758 $152 Cultural Activities $321 $4,680 $0 $4,530 $0 $8,247 $0 $0 $339 Economic Development $292 $87,678 $0 $12,008 $228 $21,529 $6,234 $1,758 $898 Natural Resource Protection $625 $87,902 $0 $13,865 $686 $21,673 $21,321 $5,274 $1,038 Tourism and Bid Promotion $0 $0 $0 $0 $400 $1,438 $8,747 $3,076 $0 Community Promotion $0 $5,852 $0 $5,664 $58 $10,915 $985 $440 $424 Finance Non Departmental $0 $4,059 $0 $3,928 $0 $6,632 $0 $0 $294 Community Development Admin $15,463 $12,714 $122,056 $12,305 $69,285 $20,363 $44,326 $361,769 $921 Commissions & Committees $0 $190 $0 $185 $0 $230 $1,348 $0 $14 Planning $6,168 $25,731 $0 $24,906 $2,286 $38,416 $72,944 $17,578 $1,865 Engineering $3,522 $10,581 $0 $10,243 $1,143 $15,105 $35,367 $8,789 $767 Building and Safety $9,793 $45,556 $0 $44,095 $3,544 $75,917 $102,581 $27,245 $3,301 Human Relations $0 $887 $0 $860 $0 $1,661 $0 $0 $65 Housing Policy/Homelessness $0 $14,322 $0 $13,863 $914 $24,045 $16,121 $7,031 $1,037 Parks Maintenance $3,832 $50,023 $0 $48,419 $2,743 $88,607 $84,971 $21,094 $3,624 Swim Center Maintenance $0 $8,466 $0 $8,195 $228 $15,676 $11,891 $1,758 $614 Urban Forest Services $590 $4,710 $0 $4,559 $686 $8,950 $21,029 $5,274 $341 Streets Maintenance $4,422 $24,872 $0 $24,076 $2,286 $43,470 $62,854 $17,578 $1,802 Traffic Signals & Lighting $0 $8,420 $0 $8,150 $457 $14,783 $30,778 $3,515 $610 Stormwater and Flood Control $0 $15,712 $0 $15,209 $1,680 $25,843 $37,907 $34,588 $1,138 Page 421 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 14Schedule D.0022022DepartmentsHuman ResourcesWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundNat Res Protection (Utilities)Schedule: 10.007 11.005 12.007 13.017 14.005 15.005 16.008 17.008 18.005Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0 City Administration $23,712 $121 $0 $12,215 $5,564 $0 $0 $49,739 $0 Community Services Group $16,598 $84 $0 $0 $0 $0 $0 $34,546 $0 City Attorney $14,227 $72 $0 $7,163 $0 $0 $0 $30,274 $0 City Clerk $18,969 $97 $0 $11,799 $0 $0 $0 $39,356 $0 Finance $71,135 $362 $0 $46,061 $0 $0 $0 $147,691 $0 Network Services $41,984 $206 $0 $32,348 $18,547 $0 $0 $85,724 $0 Information Services $40,310 $205 $0 $9,160 $0 $0 $0 $83,684 $0 Finance Support Services $0 $0 $0 $0 $0 $0 $0 $87 $0 Human Resources ($2,244,340) $241 $0 $13,023 $0 $0 $0 $98,734 $0 Wellness Program $0 ($105,149) $0 $94,277 $0 $0 $0 $8 $0 Public Works Administration $25,479 $1,339 ($1,698,821) $37,821 $0 $0 $0 $49,454 $0 Facilities Maintenance $25,479 $1,339 $153,780 ($1,742,430) $16,692 $0 $0 $49,692 $0 Fleet $30,574 $1,606 $139,977 $81,544 ($1,839,268) $0 $0 $59,438 $0 CIP Project Engineering $71,340 $3,747 $295,042 $34,609 $23,535 ($3,488,165) $0 $138,203 $0 Transportation/Plan Engineering $30,574 $1,606 $106,625 $883 $7,845 $0 ($1,386,480) $59,214 $0 Insurance ISF Fund $0 $0 $0 $2,082 $0 $0 $0 ($4,451,022) $0 Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 ($1,017,359)Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0 City Council $25,479 $1,339 $0 $38,680 $0 $0 $0 $49,195 $0 Office of DEI $5,095 $268 $0 $0 $0 $0 $0 $9,920 $0 Cultural Activities $0 $0 $0 $1,700 $0 $0 $0 $274 $0 Economic Development $5,095 $268 $0 $1,545 $0 $0 $0 $10,525 $0 Natural Resource Protection $15,287 $803 $0 $3,308 $5,884 $0 $0 $30,236 $0 Tourism and Bid Promotion $8,917 $468 $0 $0 $0 $0 $0 $17,147 $0 Community Promotion $1,274 $67 $0 $0 $0 $0 $0 $2,794 $0 Finance Non Departmental $0 $0 $0 $0 $0 $0 $0 $238 $0 Community Development Admin $27,237 $1,339 $0 $31,784 $0 $0 $0 $49,738 $0 Commissions & Committees $0 $0 $0 $0 $0 $0 $0 $11 $0 Planning $50,957 $2,676 $0 $11,268 $7,844 $0 $272,165 $99,495 $0 Engineering $25,479 $1,339 $0 $7,239 $0 $0 $152,099 $49,612 $0 Building and Safety $78,983 $4,148 $0 $21,841 $19,612 $0 $0 $154,551 $0 Human Relations $0 $0 $0 $0 $0 $0 $0 $52 $0 Housing Policy/Homelessness $20,382 $1,071 $0 $0 $0 $0 $0 $40,035 $0 Parks Maintenance $61,148 $3,212 $169,230 $36,042 $184,357 $0 $0 $120,517 $0 Swim Center Maintenance $5,095 $268 $117,825 $0 $3,922 $0 $0 $10,294 $0 Urban Forest Services $15,287 $803 $125,352 $5,778 $49,032 $0 $0 $29,671 $0 Streets Maintenance $50,957 $2,676 $161,925 $61,117 $347,141 $0 $0 $99,445 $0 Traffic Signals & Lighting $10,192 $535 $79,344 $5,251 $31,380 $0 $0 $20,091 $0 Stormwater and Flood Control $37,453 $1,967 $129,173 $0 $35,303 $0 $0 $72,941 $0 Page 422 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 15Schedule D.0032022DepartmentsEng Dev Review (Utility)Total Plan AllocatedSchedule: 19.005Building Charge $0 $0 City Administration $0 $0 Community Services Group $0 $0 City Attorney $0 $0 City Clerk $0 $0 Finance $0 $0 Network Services $0 $0 Information Services $0 $0 Finance Support Services $0 $0 Human Resources $0 $0 Wellness Program $0 $0 Public Works Administration $0 $0 Facilities Maintenance $0 $0 Fleet $0 $0 CIP Project Engineering $0 $0 Transportation/Plan Engineering $0 $0 Insurance ISF Fund $0 $0 Natural Resources Protection (Utility Services) $0 $0 Eng Dev Review (Utility Services) $0 $0 City Council $0 $177,361 Office of DEI $0 $30,797 Cultural Activities $0 $20,091 Economic Development $0 $148,058 Natural Resource Protection $0 $207,902 Tourism and Bid Promotion $0 $40,193 Community Promotion $0 $28,473 Finance Non Departmental $0 $15,151 Community Development Admin $0 $769,300 Commissions & Committees $0 $1,978 Planning $0 $634,299 Engineering $0 $321,285 Building and Safety $0 $591,167 Human Relations $0 $3,525 Housing Policy/Homelessness $0 $138,821 Parks Maintenance $0 $877,819 Swim Center Maintenance $0 $184,232 Urban Forest Services $0 $272,062 Streets Maintenance $0 $904,621 Traffic Signals & Lighting $0 $213,506 Stormwater and Flood Control $0 $408,914 Page 423 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 16Schedule D.0042022DepartmentsBuilding ChargeCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcWater Administration/Engineering $0 $0 $0 $0 $0 $16 $0 $0 $0 Solid Waste Recycling $0 $2,617 $50,311 $2,532 $251 $4,025 $4,987 $1,934 $189 Recreation Administration $0 $12,291 $122,055 $11,897 $10,378 $18,241 $21,154 $41,053 $890 Recreation Facilities $0 $4,220 $0 $4,086 $228 $5,726 $23,203 $1,758 $306 Youth Services $0 $17,302 $0 $16,748 $1,829 $28,567 $45,546 $14,063 $1,254 Community Services $0 $7,276 $0 $7,043 $457 $12,583 $22,891 $3,515 $528 Ranger Program $0 $11,311 $0 $10,949 $1,829 $20,760 $35,472 $14,063 $819 Aquatics $0 $7,998 $0 $7,742 $228 $10,819 $19,951 $1,758 $579 Golf Course $0 $11,713 $0 $11,338 $914 $21,143 $23,649 $7,031 $849 Jack House $0 $15 $0 $14 $0 $56 $0 $0 $1 Police Administration $0 $26,481 $0 $25,633 $12,842 $50,133 $101,292 $121,188 $1,918 Patrol $0 $177,642 $0 $171,948 $10,288 $217,328 $405,137 $79,101 $12,871 Investigations $0 $50,988 $0 $49,355 $3,430 $64,097 $106,472 $26,367 $3,694 Police Support Services $0 $46,684 $0 $45,187 $4,687 $66,136 $147,331 $36,035 $3,382 Neighborhood Services $0 $4,004 $0 $3,877 $228 $5,592 $17,908 $1,758 $290 Traffic Safety $0 $12,163 $0 $11,774 $686 $15,360 $30,314 $5,274 $881 Fire Administration $0 $17,765 $0 $17,195 $17,950 $26,413 $81,631 $50,166 $1,287 Emergency Response $0 $196,056 $0 $189,771 $10,288 $235,999 $353,395 $79,101 $14,205 Hazard Prevention $0 $13,602 $0 $13,165 $1,257 $19,848 $50,544 $9,668 $985 Training Services $0 $2,026 $0 $1,962 $228 $5,008 $4,217 $1,758 $147 Recruit Academy $0 $1,333 $0 $1,290 $0 $2,849 $0 $0 $96 Fire Apparatus Service $0 $7,080 $0 $6,853 $457 $14,005 $9,380 $3,515 $513 Fire Station $0 $572 $0 $555 $0 $2,939 $0 $0 $42 Mobile Crisis Unit $0 $608 $0 $586 $0 $939 $58 $0 $44 Disaster Assistance $0 $1,374 $0 $1,331 $0 $3,096 $0 $0 $99 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $2,411 $0 $0 $0 FD202 Downtown Bid Fund $0 $2,956 $0 $2,850 $0 $5,586 $0 $0 $227 FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD206 Law Enforcement Grant Fund $0 $2,171 $0 $2,093 $0 $3,312 $0 $0 $166 FD208 Tourism Bid Fund $238 $21,351 $0 $20,584 $0 $38,714 $0 $0 $1,637 FD212 San Luis Ranch CFD $0 $57 $0 $55 $0 $114 $0 $0 $4 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $4,068 $0 $0 $0 FD402 Fleet Replace $0 $0 $0 $0 $0 $207 $0 $0 $0 FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $390 $0 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $257 $0 $0 $0 FD406 Public Safety Equip Replacement Fund $0 $1,351 $0 $1,303 $0 $2,516 $0 $0 $103 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $16 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $837 $0 $0 $0 FD601 Water Fund $2,211 $98,117 $63,389 $94,591 $18,646 $215,276 $268,758 $95,748 $7,522 FD602 Sewer Fund $2,211 $104,488 $63,389 $100,732 $19,030 $235,540 $238,270 $94,194 $8,010 FD611 Parking Fund $0 $38,763 $69,473 $37,369 $16,501 $87,100 $119,551 $46,057 $2,972 FD621Transit Fund $515 $14,443 $59,938 $13,924 $12,154 $29,550 $72,675 $9,155 $1,107 Page 424 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 17Schedule D.0052022DepartmentsHuman ResourcesWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundNat Res Protection (Utilities)Water Administration/Engineering $0 $0 $0 $0 $0 $0 $0 $0 $0 Solid Waste Recycling $5,606 $295 $0 $0 $0 $0 $0 $10,931 $0 Recreation Administration $20,382 $1,071 $0 $157,862 $7,845 $0 $0 $39,915 $0 Recreation Facilities $5,095 $268 $0 $359,170 $0 $0 $0 $10,045 $0 Youth Services $40,766 $2,141 $0 $5,653 $0 $0 $0 $79,404 $0 Community Services $10,192 $535 $0 $5,653 $0 $0 $0 $20,025 $0 Ranger Program $40,766 $2,141 $0 $5,653 $70,605 $0 $0 $79,052 $0 Aquatics $5,095 $268 $0 $0 $1,962 $0 $0 $10,267 $0 Golf Course $20,382 $1,071 $0 $0 $64,721 $0 $0 $39,882 $0 Jack House $0 $0 $0 $0 $0 $0 $0 $1 $0 Police Administration $51,144 $1,740 $0 $30,990 $49,032 $0 $0 $65,245 $0 Patrol $229,306 $12,044 $0 $24,864 $227,504 $0 $0 $451,359 $0 Investigations $76,435 $4,015 $0 $24,864 $96,101 $0 $0 $149,970 $0 Police Support Services $104,462 $5,487 $0 $49,728 $15,690 $0 $0 $203,608 $0 Neighborhood Services $5,095 $268 $0 $24,864 $0 $0 $0 $10,032 $0 Traffic Safety $15,287 $803 $0 $24,864 $56,876 $0 $0 $30,109 $0 Fire Administration $36,883 $1,071 $0 $66,159 $0 $0 $0 $40,237 $0 Emergency Response $229,306 $12,044 $0 $28,801 $0 $0 $0 $452,439 $0 Hazard Prevention $28,026 $1,472 $0 $22,588 $0 $0 $0 $54,689 $0 Training Services $5,095 $268 $0 $22,588 $0 $0 $0 $9,916 $0 Recruit Academy $0 $0 $0 $0 $0 $0 $0 $84 $0 Fire Apparatus Service $10,192 $535 $0 $0 $0 $0 $0 $20,013 $0 Fire Station $0 $0 $0 $22,588 $0 $0 $0 $33 $0 Mobile Crisis Unit $0 $0 $0 $0 $0 $0 $0 $37 $0 Disaster Assistance $0 $0 $0 $22,588 $0 $0 $0 $81 $0 FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD202 Downtown Bid Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD205 CDBG Fund $0 $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 $0 $0 $0 $1,251 $0 $0 $0 $0 $0 FD212 San Luis Ranch CFD $0 $0 $0 $0 $0 $0 $0 $0 $0 FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $162,898 $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 $0 $0 FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $62,438 $0 $0 $0 FD406 Public Safety Equip Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD505 Affordable Housing Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $192,896 $0 $0 $0 FD601 Water Fund $162,853 $8,535 $21,632 $60,188 $139,249 $136,039 $0 $334,008 $502 FD602 Sewer Fund $174,428 $8,971 $21,632 $60,184 $256,924 $161,154 $0 $333,410 $2,307 FD611 Parking Fund $72,461 $3,806 $100,493 $60,921 $21,574 $124,528 $47,140 $139,333 $0 FD621Transit Fund $17,733 $931 $76,791 $3,729 $0 $62,787 $36,049 $34,098 $0 Page 425 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 18Schedule D.0062022DepartmentsEng Dev Review (Utility)Total Plan AllocatedWater Administration/Engineering $0 $16 Solid Waste Recycling $0 $83,678 Recreation Administration $0 $465,034 Recreation Facilities $0 $414,105 Youth Services $0 $253,273 Community Services $0 $90,698 Ranger Program $0 $293,420 Aquatics $0 $66,667 Golf Course $0 $202,693 Jack House $0 $87 Police Administration $0 $537,638 Patrol $0 $2,019,392 Investigations $0 $655,788 Police Support Services $0 $728,417 Neighborhood Services $0 $73,916 Traffic Safety $0 $204,391 Fire Administration $0 $356,757 Emergency Response $0 $1,801,405 Hazard Prevention $0 $215,844 Training Services $0 $53,213 Recruit Academy $0 $5,652 Fire Apparatus Service $0 $72,543 Fire Station $0 $26,729 Mobile Crisis Unit $0 $2,272 Disaster Assistance $0 $28,569 FD201 Local Sales Tax Fund $0 $2,411 FD202 Downtown Bid Fund $0 $11,619 FD205 CDBG Fund $0 $0 FD206 Law Enforcement Grant Fund $0 $7,742 FD208 Tourism Bid Fund $0 $83,775 FD212 San Luis Ranch CFD $0 $230 FD401 Capital Outlay Engineering $0 $166,966 FD402 Fleet Replace $0 $207 FD403 Info Tech Replacement Fund $0 $390 FD404 Major Facility Replacement Fund $0 $62,695 FD406 Public Safety Equip Replacement Fund $0 $5,273 FD505 Affordable Housing Fund $0 $16 FD507 Transportation Impact Fee Fund $0 $193,733 FD601 Water Fund ($20,155) $1,707,109 FD602 Sewer Fund ($20,155) $1,864,719 FD611 Parking Fund $0 $988,042 FD621Transit Fund $0 $445,579 Page 426 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 19Schedule D.0072022DepartmentsBuilding ChargeCity AdminComm Svc GroupCity AttorneyCity ClerkFinance Network ServicesInfo Services Fin Support SvcFD701 General Agency Fund $0 $5,549 $0 $5,349 $0 $10,387 $0 $0 $425 FD705 Whale Rock Fund $0 $13,371 $12,987 $12,891 $938 $23,022 $65,386 $46,697 $1,025 FD711 Hazardous Mat Task Force Fund $0 $650 $0 $627 $0 $1,570 $1,348 $0 $50 FD712 City Of SLO PEG Fund $0 $875 $0 $843 $0 $1,644 $0 $0 $67 FD713 SLCUSD PEG Fund $0 $4,092 $0 $3,939 $0 $7,611 $0 $0 $313 FD715 Boysen Ranch Conserv Easemt Fund $0 $156 $0 $150 $0 $323 $0 $0 $12 All Other $0 $0 $0 $0 $0 $95,084 $222,117 $19,038 $0 Subtotal$0 $0 $0 $0 ($177,929)($281,420)($9,961)$0 $0 Direct Bill$9,961 Unallocated$177,929 $281,420 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 427 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 20Schedule D.0082022DepartmentsHuman ResourcesWellness ProgramPW AdminFacilities MaintFleetCIP Project EngTrans EngineeringFD 802 Insurance ISF FundNat Res Protection (Utilities)FD701 General Agency Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD705 Whale Rock Fund $20,893 $1,097 $0 $0 $31,380 $0 $0 $40,173 $0 FD711 Hazardous Mat Task Force Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD713 SLCUSD PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $0 $0 $0 $0 $0 $0 $0 All Other $1,759 $0 $0 $48,142 $43,147 $32,090 $0 $0 $0 Subtotal$0 $0 $0 $0 $0 ($2,553,335)($879,027)$0 ($1,014,550)Direct Bill($2,809)Unallocated$2,553,335 $879,027 $1,017,359 Total$0 $0 $0 $0 $0 $0 $0 $0 $0 Page 428 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationDetail of Allocated CostsSummary page 21Schedule D.0092022DepartmentsEng Dev Review (Utility)Total Plan AllocatedFD701 General Agency Fund $0 $21,710 FD705 Whale Rock Fund $0 $269,860 FD711 Hazardous Mat Task Force Fund $0 $4,245 FD712 City Of SLO PEG Fund $0 $3,429 FD713 SLCUSD PEG Fund $0 $15,955 FD715 Boysen Ranch Conserv Easemt Fund $0 $641 All Other $0 $461,377 Subtotal($40,310)$20,959,475 Direct Bill $40,310 $47,462 Unallocated $4,909,070 Total$0 $25,916,007 Page 429 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of allocation basisSummary page 22Schedule E.0012022DepartmentBasis 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/Division1011101 - Network Services 7.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.005 Enterprise AppsFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.006 MDC SupportNumber of MDCs by Fund/Department/Division 7.007 Tablet SupportNumber of Tablets by Fund/Department/DivisionPage 430 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of allocation basisSummary page 23Schedule E.0022022DepartmentBasis of allocation 7.008 Server SupportNumber of Physical & Virtual Servers/Appliances by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 7.009 Network SupportNumber of Dedicated Ethernet Switch Ports by Fund/Department/Division 7.010 RadiosNumber of Assigned Radios by Fund/Department 7.011 TelemetryNumber of Controllers by Fund/Div/Dept 7.012 Cellular Data ServicesNumber of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department 7.013 TelephonesNumber of Telephones by Fund/Department 7.014 Cuesta 7.015 South HillsNumber of Radio Repeaters by Fund/Department/Division 7.016 TassajaraNumber of Radio Repeaters by Fund/Department/Division 7.017 Direct Dept Exp1011103 - Information Services 8.004 Information ServicesEstimate of Time by Department/Fund (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 8.005 Enterprise Apps1012006 - Finance Support Services 9.004 General Support Services Total Operating Expenditures by Department/Division1013001 - 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 Direct ExpDirectly to the Benefiting General Fund Department 10.006 Tiution ReimbursementTuition Exp by General Fund Department/Division1013003 - Wellness Program 11.004 Wellness ProgramFull Time/Temporary Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)1015001 - Public Works Administration 12.004 Deputy Director/City Engineer Hours Supervised by Department/Division 12.005 DirectorFull Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 12.006 Enterprise FundsAnalysis of Time Worked1015005 - Facilities Maintenance 13.004 Utilities/Janitorial - City Hall Square Feet by Department 13.005 Utilities - 919 Palm Street Square Feet by Department 13.006 Janitorial - 919 Palm Street Square Feet by DepartmentPage 431 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationSummary of allocation basisSummary page 24Schedule E.0032022DepartmentBasis of allocation 13.007 Utilities - Corp YardSquare Feet by Department 13.008 Janitorial - Corp YardSquare Feet by Department 13.009 Utilities - OtherSquare Feet by Department 13.010 Janitorial - OtherSquare Feet by Department 13.011 Parking Facility Maintenance Direct Allocation to Parking, Fund 611 13.012 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds 13.013 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit 13.014 Building MaintenanceMaintenance Square Footage by Fund/Department 13.015 Other Direct 13.016 GF Direct Square Footage by General Fund Departments1015008 - Fleet 14.004 FleetCount of Vehicle Equivalent Unit by Department/Division1015009 - CIP Project Engineering 15.004 Project EngineeringNumber of Project Hours by Fund1015010 - Transportation/Plan Engineering 16.004 ParkingDirect Allocation to Fund 611 Parking 16.005 TransitDirect Allocation to Fund 621 Transit 16.006 Development ReviewDirect Allocation to Development Review 16.007 Long Range PlanDirect Allocation to Long Range Plan8020000 - Insurance ISF Fund 17.004 Risk ManagementFull Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 17.005 Workers Comp Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430) 17.006 Liability ClaimsDirect to Water, Sewer and Parking Funds 17.007 General Fund Liab Claims Total Expenditures by General Fund Department1011050 - Natural Resources Protection (Utility Services) 18.004 Program SupportAgreed Upon Amount Based On Services Performed1014050 - Eng Dev Review (Utility Services) 19.004 Utility ServicesTime Spent by Utilities on Behalf of Engineering Development ReviewPage 432 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 433 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeCosts to be allocatedDetail page 26Schedule 1.00220221st 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 434 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeSchedule of costs to beallocated by functionDetail page 27Schedule 1.0032022TotalGeneral & 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 435 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCity HallDetail page 28Schedule 1.0042022User 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 436 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDetail allocation of919 PalmDetail page 29Schedule 1.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $15,463 $15,463 $15,463 Planning 1,436 7.971 % $6,168 $6,168 $6,168 Engineering 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 437 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDetail allocation ofCorporation YardDetail page 30Schedule 1.0062022User 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 438 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationBuilding ChargeDepartmental CostAllocation SummaryDetail page 31Schedule 1.0072022TotalCity 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 Planning$6,168 $6,168 Engineering$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 439 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 2.01 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 440 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationCosts to be allocatedDetail page 33Schedule 2.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,417,084 $1,417,084 Allocated additions: 10000000 - Building Charge $2,740 $2,740 1011001 - City Administration$886 $886 1011501 - City Attorney$17,242 $17,242 1011021 - City Clerk$115,145 $115,145 1012000 - Finance $25,466 $25,466 1011101 - Network Services$32,342 $32,342 1011103 - Information Services$46,564 $46,564 1012006 - Finance Support Services$1,427 $1,427 1013001 - Human Resources$23,712 $23,712 1013003 - Wellness Program$121 $121 1015005 - Facilities Maintenance$12,215 $12,215 1015008 - Fleet$5,564 $5,564 8020000 - Insurance ISF Fund$49,739 $49,739 Total allocated additions:$2,740 $330,423 $333,163 $333,163 Total to be allocated$1,419,824 $330,423 $1,750,247 Page 441 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationSchedule of costs to beallocated by functionDetail page 34Schedule 2.0032022TotalGeneral & AdminCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningWages & BenefitsSALARIES & WAGES $695,647 $608,516 $25,676 $31,078 $30,377 FRINGE BENEFITS $494,240 $432,335 $18,242 $22,080 $21,583 Other Expense and CostSERVICES & SUPPLIES $174,310 $152,477 $6,434 $7,787 $7,612 GENERAL FUND EXP $52,887 $52,887 Departmental Expenditures$1,417,084 $1,193,328 $52,887 $50,352 $60,945 $59,572 Additions: 1stOther $2,740 $2,740 Functional Cost$1,419,824 $2,740 $1,193,328 $52,887 $50,352 $60,945 $59,572 Reallocate Admin ($2,740) $2,307 $102 $97 $118 $116 Allocable Costs$1,419,824 $1,195,635 $52,989 $50,449 $61,063 $59,688 1st Allocation$1,419,824 $1,195,635 $52,989 $50,449 $61,063 $59,688 Additions: 2ndOther $330,423 $330,423 Functional Cost$330,423 $330,423 Reallocate Admin ($330,423) $278,250 $12,332 $11,741 $14,211 $13,889 Allocable Costs$330,423 $278,250 $12,332 $11,741 $14,211 $13,889 2nd Allocation$330,423 $278,250 $12,332 $11,741 $14,211 $13,889 Total allocated$1,750,247 $1,473,885 $65,321 $62,190 $75,274 $73,577 Page 442 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 35Schedule 2.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.222 % $2,654 $2,654 $618 $3,272 Cultural Activities 332,351 0.300 % $3,588 $3,588 $835 $4,423 Economic Development 881,015 0.795 % $9,510 $9,510 $2,213 $11,723 Natural Resource Protection 1,017,359 0.919 % $10,982 $10,982 $2,556 $13,538 Community Promotion 415,604 0.375 % $4,486 $4,486 $1,044 $5,530 City Attorney 1,374,705 1.241 % $14,840 $14,840 $3,454 $18,294 City Clerk 601,382 0.543 % $6,492 $6,492 $1,511 $8,003 Finance 2,386,753 2.155 % $25,765 $25,765 $5,996 $31,761 Network Services 3,239,708 2.925 % $34,972 $34,972 $8,139 $43,111 Human Resources 1,924,607 1.738 % $20,776 $20,776 $4,835 $25,611 Insurance ISF Fund 4,251,072 3.838 % $45,890 $45,890 $10,680 $56,570 Wellness Program 10,134 0.009 % $109 $109 $25 $134 Community Development Admin 902,888 0.815 % $9,747 $9,747 $2,268 $12,015 Commissions & Committees 13,508 0.012 % $146 $146 $34 $180 Planning 1,827,448 1.650 % $19,727 $19,727 $4,591 $24,318 Building and Safety 3,235,392 2.921 % $34,926 $34,926 $8,128 $43,054 Public Works Administration 1,069,343 0.965 % $11,543 $11,543 $2,686 $14,229 Parks Maintenance 3,552,669 3.208 % $38,351 $38,351 $8,925 $47,276 Swim Center Maintenance 601,262 0.543 % $6,491 $6,491 $1,510 $8,001 Urban Forest Services 334,499 0.302 % $3,611 $3,611 $840 $4,451 Facilities Maintenance 1,359,287 1.227 % $14,673 $14,673 $3,415 $18,088 Streets Maintenance 1,766,497 1.595 % $19,069 $19,069 $4,438 $23,507 Stormwater and Flood Control 1,115,930 1.008 % $12,046 $12,046 $2,803 $14,849 Traffic Signals & Lighting 598,015 0.540 % $6,456 $6,456 $1,502 $7,958 Fleet 1,395,775 1.260 % $15,067 $15,067 $3,506 $18,573 Transportation/Plan Engineering 1,123,041 1.014 % $12,123 $12,123 $2,821 $14,944 Recreation Administration 872,934 0.788 % $9,423 $9,423 $2,193 $11,616 Recreation Facilities 299,765 0.271 % $3,236 $3,236 $753 $3,989 Youth Services 1,228,850 1.109 % $13,265 $13,265 $3,087 $16,352 Ranger Program 803,371 0.725 % $8,672 $8,672 $2,018 $10,690 Aquatics 568,014 0.513 % $6,132 $6,132 $1,427 $7,559 Police Administration 1,880,726 1.698 % $20,302 $20,302 $4,725 $25,027 Patrol 12,616,286 11.391 % $136,192 $136,192 $31,695 $167,887 Investigations 3,621,224 3.269 % $39,091 $39,091 $9,097 $48,188 Neighborhood Services 284,409 0.257 % $3,070 $3,070 $714 $3,784 Traffic Safety 863,845 0.780 % $9,325 $9,325 $2,170 $11,495 Fire Administration 1,261,650 1.139 % $13,619 $13,619 $3,170 $16,789 Emergency Response 13,924,054 12.571 % $150,309 $150,309 $34,980 $185,289 Hazard Prevention 965,976 0.872 % $10,428 $10,428 $2,427 $12,855 Training Services 143,900 0.130 % $1,553 $1,553 $362 $1,915 Fire Station 40,691 0.037 % $439 $439 $102 $541 Page 443 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofCitywide AdministrationDetail page 36Schedule 2.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.088 % $1,054 $1,054 $245 $1,299 FD202 Downtown Bid Fund 222,141 0.201 % $2,398 $2,398 $558 $2,956 FD601 Water Fund 7,373,267 6.657 % $79,594 $79,594 $18,523 $98,117 FD611 Parking Fund 2,912,940 2.630 % $31,445 $31,445 $7,318 $38,763 FD602 Sewer Fund 7,851,974 7.089 % $84,762 $84,762 $19,726 $104,488 Golf Course 831,862 0.751 % $8,980 $8,980 $2,090 $11,070 FD705 Whale Rock Fund 1,004,841 0.907 % $10,847 $10,847 $2,524 $13,371 Information Services 1,342,915 1.212 % $14,497 $14,497 $3,374 $17,871 FD208 Tourism Bid Fund 1,604,475 1.449 % $17,320 $17,320 $4,031 $21,351 FD621Transit Fund 1,085,357 0.980 % $11,716 $11,716 $2,727 $14,443 FD206 Law Enforcement Grant Fund 163,144 0.147 % $1,761 $1,761 $410 $2,171 Fire Apparatus Service 502,880 0.454 % $5,429 $5,429 $1,263 $6,692 Police Support Services 3,315,494 2.993 % $35,791 $35,791 $8,329 $44,120 Community Services 516,824 0.467 % $5,579 $5,579 $1,298 $6,877 FD711 Hazardous Mat Task Force Fund 48,857 0.044 % $527 $527 $123 $650 Human Relations 63,055 0.057 % $681 $681 $158 $839 CIP Project Engineering 2,664,647 2.406 % $28,765 $28,765 $6,694 $35,459 Community Services Group 660,112 0.596 % $7,126 $7,126 $1,658 $8,784 Solid Waste Recycling 185,845 0.168 % $2,006 $2,006 $467 $2,473 Finance Support Services 106,558 0.096 % $1,150 $1,150 $268 $1,418 Finance Non Departmental 288,297 0.260 % $3,112 $3,112 $724 $3,836 Office of DEI 149,224 0.135 % $1,611 $1,611 $375 $1,986 Engineering 751,455 0.678 % $8,112 $8,112 $1,888 $10,000 Housing Policy/Homelessness 1,017,132 0.918 % $10,980 $10,980 $2,555 $13,535 Jack House 1,008 0.001 % $11 $11 $3 $14 Recruit Academy 94,684 0.085 % $1,022 $1,022 $238 $1,260 Mobile Crisis Unit 43,085 0.039 % $465 $465 $108 $573 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $46 $46 $11 $57 FD701 General Agency Fund 416,979 0.376 % $4,501 $4,501 $1,048 $5,549 FD712 City Of SLO PEG Fund 65,750 0.059 % $710 $710 $165 $875 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $127 $127 $29 $156 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $1,096 $1,096 $255 $1,351 FD713 SLCUSD PEG Fund 307,160 0.280 % $3,318 $3,318 $774 $4,092 All Other 38 Total110,758,918 100.000 %$1,195,635 $1,195,635 $278,250 $1,473,885 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 444 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 37Schedule 2.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.290 % $154 $154 $36 $190 Cultural Activities 332,351 0.392 % $208 $208 $49 $257 Economic Development 881,015 1.040 % $551 $551 $130 $681 Natural Resource Protection 1,017,359 1.200 % $636 $636 $151 $787 Community Promotion 415,604 0.490 % $260 $260 $62 $322 City Attorney 1,374,705 1.622 % $860 $860 $203 $1,063 City Clerk 601,382 0.710 % $376 $376 $89 $465 Finance 2,386,753 2.816 % $1,492 $1,492 $353 $1,845 Network Services 3,239,708 3.823 % $2,026 $2,026 $479 $2,505 Information Services 1,342,915 1.585 % $840 $840 $199 $1,039 Finance Support Services 106,558 0.126 % $67 $67 $16 $83 Human Resources 1,924,607 2.271 % $1,203 $1,203 $285 $1,488 Wellness Program 10,134 0.012 % $6 $6 $1 $7 Community Development Admin 902,888 1.065 % $565 $565 $134 $699 Commissions & Committees 13,508 0.016 % $8 $8 $2 $10 Planning 1,827,448 2.156 % $1,143 $1,143 $270 $1,413 Building and Safety 3,235,392 3.818 % $2,023 $2,023 $479 $2,502 Public Works Administration 1,069,343 1.262 % $669 $669 $158 $827 Parks Maintenance 3,552,669 4.192 % $2,221 $2,221 $526 $2,747 Swim Center Maintenance 601,262 0.709 % $376 $376 $89 $465 Urban Forest Services 334,499 0.395 % $209 $209 $50 $259 Facilities Maintenance 1,359,287 1.604 % $850 $850 $201 $1,051 Streets Maintenance 1,766,497 2.084 % $1,104 $1,104 $261 $1,365 Stormwater and Flood Control 1,115,930 1.317 % $698 $698 $165 $863 Traffic Signals & Lighting 598,015 0.706 % $374 $374 $88 $462 Fleet 1,395,775 1.647 % $873 $873 $207 $1,080 City Administration 1,417,084 1.672 % $886 $886 $886 Transportation/Plan Engineering 1,123,041 1.325 % $702 $702 $166 $868 Recreation Administration 872,934 1.030 % $546 $546 $129 $675 Recreation Facilities 299,765 0.354 % $187 $187 $44 $231 Youth Services 1,228,850 1.450 % $768 $768 $182 $950 Community Services 516,824 0.610 % $323 $323 $76 $399 Ranger Program 803,371 0.948 % $502 $502 $119 $621 Aquatics 568,014 0.670 % $355 $355 $84 $439 Golf Course 831,862 0.982 % $520 $520 $123 $643 Police Administration 1,880,726 2.219 % $1,176 $1,176 $278 $1,454 Patrol 12,616,286 14.886 % $7,888 $7,888 $1,867 $9,755 Investigations 3,621,224 4.273 % $2,264 $2,264 $536 $2,800 Police Support Services 3,315,494 3.912 % $2,073 $2,073 $491 $2,564 Neighborhood Services 284,409 0.336 % $178 $178 $42 $220 Traffic Safety 863,845 1.019 % $540 $540 $128 $668 Page 445 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofOther GF ExpDetail page 38Schedule 2.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,261,650 1.489 % $789 $789 $187 $976 Emergency Response 13,924,054 16.429 % $8,706 $8,706 $2,061 $10,767 Hazard Prevention 965,976 1.140 % $604 $604 $143 $747 Training Services 143,900 0.170 % $90 $90 $21 $111 Fire Station 40,691 0.048 % $25 $25 $6 $31 Disaster Assistance 97,605 0.115 % $61 $61 $14 $75 Fire Apparatus Service 502,880 0.593 % $314 $314 $74 $388 Finance Non Departmental 288,297 0.340 % $180 $180 $43 $223 Human Relations 63,055 0.074 % $39 $39 $9 $48 CIP Project Engineering 2,664,647 3.144 % $1,666 $1,666 $394 $2,060 Community Services Group 660,112 0.779 % $413 $413 $98 $511 Solid Waste Recycling 185,845 0.219 % $116 $116 $28 $144 Office of DEI 149,224 0.176 % $93 $93 $22 $115 Engineering 751,455 0.887 % $470 $470 $111 $581 Housing Policy/Homelessness 1,017,132 1.200 % $636 $636 $151 $787 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.112 % $59 $59 $14 $73 Mobile Crisis Unit 43,085 0.050 % $27 $27 $8 $35 Total84,750,486 100.000 %$52,989 $52,989 $12,332 $65,321 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 446 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofNetwok Services & Info ServicesDetail page 39Schedule 2.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 50 50.000 % $25,225 $25,225 $5,871 $31,096 Information Services 50 50.000 % $25,224 $25,224 $5,870 $31,094 Total100 100.000 %$50,449 $50,449 $11,741 $62,190 (A) Alloc basis:Direct Allocation to Network Services and Information ServicesSource:Page 447 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofEconomic DevelopmentDetail page 40Schedule 2.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEconomic Development 100 100.000 % $61,063 $61,063 $14,211 $75,274 Total100 100.000 %$61,063 $61,063 $14,211 $75,274 (A) Alloc basis:Direct Allocation to Economic DevelopmentSource:Page 448 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDetail allocation ofNatural Resource PlanningDetail page 41Schedule 2.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 100 100.000 % $59,688 $59,688 $13,889 $73,577 Total100 100.000 %$59,688 $59,688 $13,889 $73,577 (A) Alloc basis:Direct Allocation to Natural Resources PlanningSource:Page 449 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 42Schedule 2.0092022TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCity Administration $886 $886 Community Services Group $9,295 $8,784 $511 City Attorney $19,357 $18,294 $1,063 City Clerk $8,468 $8,003 $465 Finance $33,606 $31,761 $1,845 Network Services $76,712 $43,111 $2,505 $31,096 Information Services $50,004 $17,871 $1,039 $31,094 Finance Support Services $1,501 $1,418 $83 Human Resources $27,099 $25,611 $1,488 Wellness Program $141 $134 $7 Public Works Administration $15,056 $14,229 $827 Facilities Maintenance $19,139 $18,088 $1,051 Fleet $19,653 $18,573 $1,080 CIP Project Engineering $37,519 $35,459 $2,060 Transportation/Plan Engineering $15,812 $14,944 $868 Insurance ISF Fund $56,570 $56,570 City Council $3,462 $3,272 $190 Office of DEI $2,101 $1,986 $115 Cultural Activities $4,680 $4,423 $257 Economic Development $87,678 $11,723 $681 $75,274 Natural Resource Protection $87,902 $13,538 $787 $73,577 Community Promotion $5,852 $5,530 $322 Finance Non Departmental $4,059 $3,836 $223 Community Development Admin $12,714 $12,015 $699 Commissions & Committees $190 $180 $10 Planning $25,731 $24,318 $1,413 Engineering $10,581 $10,000 $581 Building and Safety $45,556 $43,054 $2,502 Human Relations $887 $839 $48 Housing Policy/Homelessness $14,322 $13,535 $787 Parks Maintenance $50,023 $47,276 $2,747 Swim Center Maintenance $8,466 $8,001 $465 Urban Forest Services $4,710 $4,451 $259 Streets Maintenance $24,872 $23,507 $1,365 Traffic Signals & Lighting $8,420 $7,958 $462 Stormwater and Flood Control $15,712 $14,849 $863 Solid Waste Recycling $2,617 $2,473 $144 Recreation Administration $12,291 $11,616 $675 Recreation Facilities $4,220 $3,989 $231 Youth Services $17,302 $16,352 $950 Page 450 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AdministrationDepartmental CostAllocation SummaryDetail page 43Schedule 2.0092022TotalCitywide AdministrationOther GF ExpNetwok Services & Info ServicesEconomic DevelopmentNatural Resource PlanningCommunity Services $7,276 $6,877 $399 Ranger Program $11,311 $10,690 $621 Aquatics $7,998 $7,559 $439 Golf Course $11,713 $11,070 $643 Jack House $15 $14 $1 Police Administration $26,481 $25,027 $1,454 Patrol $177,642 $167,887 $9,755 Investigations $50,988 $48,188 $2,800 Police Support Services $46,684 $44,120 $2,564 Neighborhood Services $4,004 $3,784 $220 Traffic Safety $12,163 $11,495 $668 Fire Administration $17,765 $16,789 $976 Emergency Response $196,056 $185,289 $10,767 Hazard Prevention $13,602 $12,855 $747 Training Services $2,026 $1,915 $111 Recruit Academy $1,333 $1,260 $73 Fire Apparatus Service $7,080 $6,692 $388 Fire Station $572 $541 $31 Mobile Crisis Unit $608 $573 $35 Disaster Assistance $1,374 $1,299 $75 FD201 Local Sales Tax FundFD202 Downtown Bid Fund $2,956 $2,956 FD206 Law Enforcement Grant Fund $2,171 $2,171 FD208 Tourism Bid Fund $21,351 $21,351 FD212 San Luis Ranch CFD $57 $57 FD406 Public Safety Equip Replacement Fund $1,351 $1,351 FD601 Water Fund $98,117 $98,117 FD602 Sewer Fund $104,488 $104,488 FD611 Parking Fund $38,763 $38,763 FD621Transit Fund $14,443 $14,443 FD701 General Agency Fund $5,549 $5,549 FD705 Whale Rock Fund $13,371 $13,371 FD711 Hazardous Mat Task Force Fund $650 $650 FD712 City Of SLO PEG Fund $875 $875 FD713 SLCUSD PEG Fund $4,092 $4,092 FD715 Boysen Ranch Conserv Easemt Fund $156 $156 All OtherTotal$1,750,247 $1,473,885 $65,321 $62,190 $75,274 $73,577 Page 451 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 452 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupCosts to be allocatedDetail page 45Schedule 3.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $660,112 $660,112 Allocated additions: 1011001 - City Administration $7,539 $1,756 $9,295 1011501 - City Attorney$8,031 $8,031 1011021 - City Clerk$666 $666 1012000 - Finance $11,242 $11,242 1011101 - Network Services$15,694 $15,694 1011103 - Information Services$5,459 $5,459 1012006 - Finance Support Services$665 $665 1013001 - Human Resources$16,598 $16,598 1013003 - Wellness Program$84 $84 8020000 - Insurance ISF Fund$34,546 $34,546 Total allocated additions:$7,539 $94,741 $102,280 $102,280 Total to be allocated$667,651 $94,741 $762,392 Page 453 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupSchedule of costs to beallocated by functionDetail page 46Schedule 3.0032022TotalGeneral & AdminProject SupervisionWages & BenefitsSALARIES & WAGES$394,799 $63,365 $331,434 FRINGE BENEFITS$220,022 $35,314 $184,708 Other Expense and CostSERVICES & SUPPLIES $45,291 $7,269 $38,022 Departmental Expenditures$660,112 $105,948 $554,164 Additions: 1stOther$7,539 $7,539 Functional Cost$667,651 $113,487 $554,164 Reallocate Admin($113,487) $113,487 Allocable Costs$667,651 $667,651 1st Allocation$667,651 $667,651 Additions: 2ndOther$94,741 $94,741 Functional Cost$94,741 $94,741 Reallocate Admin($94,741) $94,741 Allocable Costs$94,741 $94,741 2nd Allocation$94,741 $94,741 Total allocated$762,392 $762,392 Page 454 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupDetail allocation ofProject SupervisionDetail page 47Schedule 3.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 698 8.314 % $55,512 $55,512 $7,877 $63,389 FD602 Sewer Fund 698 8.314 % $55,512 $55,512 $7,877 $63,389 FD611 Parking Fund 765 9.113 % $60,840 $60,840 $8,633 $69,473 FD621Transit Fund 660 7.862 % $52,490 $52,490 $7,448 $59,938 FD705 Whale Rock Fund 143 1.703 % $11,373 $11,373 $1,614 $12,987 Solid Waste Recycling 554 6.599 % $44,059 $44,059 $6,252 $50,311 Community Development Admin 1,344 16.010 % $106,888 $106,888 $15,168 $122,056 Public Works Administration 2,189 26.075 % $174,090 $174,090 $24,704 $198,794 Recreation Administration 1,344 16.010 % $106,887 $106,887 $15,168 $122,055 Total8,395 100.000 %$667,651 $667,651 $94,741 $762,392 (A) Alloc basis:Percent of Project Supervision Time by Department/FundSource:Salary & Wage AnalysisPage 455 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCommunity Services GroupDepartmental CostAllocation SummaryDetail page 48Schedule 3.0052022TotalProject SupervisionPublic Works Administration$198,794 $198,794 Community Development Admin$122,056 $122,056 Solid Waste Recycling$50,311 $50,311 Recreation Administration$122,055 $122,055 FD601 Water Fund$63,389 $63,389 FD602 Sewer Fund$63,389 $63,389 FD611 Parking Fund$69,473 $69,473 FD621Transit Fund$59,938 $59,938 FD705 Whale Rock Fund$12,987 $12,987 Total$762,392 $762,392 Page 456 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 457 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyCosts to be allocatedDetail page 50Schedule 4.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,374,705 $1,374,705 Deductions: GENERAL GOVERNMENT EXP ($62,431) Total deductions:($62,431)($62,431) Allocated additions: 10000000 - Building Charge $1,607 $1,607 1011001 - City Administration $15,700 $3,657 $19,357 1011501 - City Attorney$980 $980 1011021 - City Clerk$40,539 $40,539 1012000 - Finance $21,513 $21,513 1011101 - Network Services$23,427 $23,427 1011103 - Information Services$13,294 $13,294 1012006 - Finance Support Services$1,385 $1,385 1013001 - Human Resources$14,227 $14,227 1013003 - Wellness Program$72 $72 1015005 - Facilities Maintenance$7,163 $7,163 8020000 - Insurance ISF Fund$30,274 $30,274 Total allocated additions:$17,307 $156,531 $173,838 $173,838 Total to be allocated$1,329,581 $156,531 $1,486,112 Page 458 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneySchedule of costs to beallocated by functionDetail page 51Schedule 4.0032022TotalGeneral & AdminCity AttorneyOther GF ExpWages & BenefitsSALARIES & WAGES $709,342 $709,342 FRINGE BENEFITS $436,714 $436,714 Other Expense and CostSERVICES & SUPPLIES $106,604 $106,604 GENERAL FUND EXP $59,614 $59,614 GENERAL GOVERNMENT EXP $62,431 $62,431 Departmental Expenditures$1,374,705 $62,431 $1,252,660 $59,614 Cost AdjustmentsDeductions ($62,431) ($62,431)Additions: 1stOther$17,307 $17,307 Functional Cost$1,329,581 $17,307 $1,252,660 $59,614 Reallocate Admin($17,307) $16,521 $786 Allocable Costs$1,329,581 $1,269,181 $60,400 1st Allocation$1,329,581 $1,269,181 $60,400 Additions: 2ndOther$156,531 $156,531 Functional Cost$156,531 $156,531 Reallocate Admin($156,531) $149,420 $7,111 Allocable Costs$156,531 $149,420 $7,111 2nd Allocation$156,531 $149,420 $7,111 Total allocated$1,486,112 $1,418,601 $67,511 Page 459 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 52Schedule 4.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.222 % $2,816 $2,816 $338 $3,154 Cultural Activities 332,351 0.300 % $3,807 $3,807 $457 $4,264 Economic Development 881,015 0.795 % $10,092 $10,092 $1,211 $11,303 Natural Resource Protection 1,017,359 0.918 % $11,653 $11,653 $1,398 $13,051 Community Promotion 415,604 0.375 % $4,761 $4,761 $571 $5,332 City Clerk 601,382 0.543 % $6,889 $6,889 $826 $7,715 Finance 2,386,753 2.154 % $27,339 $27,339 $3,280 $30,619 Network Services 3,239,708 2.924 % $37,109 $37,109 $4,452 $41,561 Human Resources 1,924,607 1.737 % $22,046 $22,046 $2,645 $24,691 Insurance ISF Fund 4,251,072 3.837 % $48,694 $48,694 $5,842 $54,536 Wellness Program 10,134 0.009 % $116 $116 $14 $130 Community Development Admin 902,888 0.815 % $10,342 $10,342 $1,241 $11,583 Commissions & Committees 13,508 0.012 % $155 $155 $19 $174 Planning 1,827,448 1.649 % $20,933 $20,933 $2,511 $23,444 Building and Safety 3,235,392 2.920 % $37,060 $37,060 $4,446 $41,506 Public Works Administration 1,069,343 0.965 % $12,249 $12,249 $1,470 $13,719 Parks Maintenance 3,552,669 3.206 % $40,694 $40,694 $4,882 $45,576 Swim Center Maintenance 601,262 0.543 % $6,887 $6,887 $826 $7,713 Urban Forest Services 334,499 0.302 % $3,832 $3,832 $460 $4,292 Facilities Maintenance 1,359,287 1.227 % $15,570 $15,570 $1,868 $17,438 Streets Maintenance 1,766,497 1.594 % $20,234 $20,234 $2,428 $22,662 Stormwater and Flood Control 1,115,930 1.007 % $12,782 $12,782 $1,534 $14,316 Traffic Signals & Lighting 598,015 0.540 % $6,850 $6,850 $822 $7,672 Fleet 1,395,775 1.260 % $15,988 $15,988 $1,918 $17,906 City Administration 1,417,084 1.279 % $16,232 $16,232 $16,232 Transportation/Plan Engineering 1,123,041 1.014 % $12,864 $12,864 $1,543 $14,407 Recreation Administration 872,934 0.788 % $9,999 $9,999 $1,200 $11,199 Recreation Facilities 299,765 0.271 % $3,434 $3,434 $412 $3,846 Youth Services 1,228,850 1.109 % $14,076 $14,076 $1,689 $15,765 Ranger Program 803,371 0.725 % $9,202 $9,202 $1,104 $10,306 Aquatics 568,014 0.513 % $6,506 $6,506 $781 $7,287 Police Administration 1,880,726 1.697 % $21,543 $21,543 $2,585 $24,128 Patrol 12,616,286 11.386 % $144,514 $144,514 $17,339 $161,853 Investigations 3,621,224 3.268 % $41,480 $41,480 $4,977 $46,457 Neighborhood Services 284,409 0.257 % $3,258 $3,258 $391 $3,649 Traffic Safety 863,845 0.780 % $9,895 $9,895 $1,187 $11,082 Fire Administration 1,261,650 1.139 % $14,452 $14,452 $1,734 $16,186 Emergency Response 13,924,054 12.567 % $159,494 $159,494 $19,136 $178,630 Hazard Prevention 965,976 0.872 % $11,065 $11,065 $1,328 $12,393 Training Services 143,900 0.130 % $1,648 $1,648 $198 $1,846 Fire Station 40,691 0.037 % $466 $466 $56 $522 Page 460 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofCity AttorneyDetail page 53Schedule 4.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.088 % $1,118 $1,118 $134 $1,252 FD202 Downtown Bid Fund 222,141 0.200 % $2,545 $2,545 $305 $2,850 FD601 Water Fund 7,373,267 6.654 % $84,458 $84,458 $10,133 $94,591 FD611 Parking Fund 2,912,940 2.629 % $33,366 $33,366 $4,003 $37,369 FD602 Sewer Fund 7,851,974 7.087 % $89,941 $89,941 $10,791 $100,732 Golf Course 831,862 0.751 % $9,529 $9,529 $1,143 $10,672 FD705 Whale Rock Fund 1,004,841 0.907 % $11,510 $11,510 $1,381 $12,891 Information Services 1,342,915 1.212 % $15,383 $15,383 $1,846 $17,229 FD208 Tourism Bid Fund 1,604,475 1.448 % $18,379 $18,379 $2,205 $20,584 FD621Transit Fund 1,085,357 0.980 % $12,432 $12,432 $1,492 $13,924 FD206 Law Enforcement Grant Fund 163,144 0.147 % $1,869 $1,869 $224 $2,093 Fire Apparatus Service 502,880 0.454 % $5,760 $5,760 $691 $6,451 Police Support Services 3,315,494 2.992 % $37,978 $37,978 $4,556 $42,534 Community Services 516,824 0.466 % $5,920 $5,920 $710 $6,630 FD711 Hazardous Mat Task Force Fund 48,857 0.044 % $560 $560 $67 $627 Human Relations 63,055 0.057 % $722 $722 $87 $809 CIP Project Engineering 2,664,647 2.405 % $30,522 $30,522 $3,662 $34,184 Community Services Group 660,112 0.596 % $7,561 $7,561 $7,561 Solid Waste Recycling 185,845 0.168 % $2,129 $2,129 $255 $2,384 Finance Support Services 106,558 0.096 % $1,221 $1,221 $146 $1,367 Finance Non Departmental 288,297 0.260 % $3,302 $3,302 $396 $3,698 Office of DEI 149,224 0.135 % $1,709 $1,709 $205 $1,914 Engineering 751,455 0.678 % $8,608 $8,608 $1,033 $9,641 Housing Policy/Homelessness 1,017,132 0.918 % $11,651 $11,651 $1,398 $13,049 Jack House 1,008 0.001 % $12 $12 $1 $13 Recruit Academy 94,684 0.085 % $1,085 $1,085 $130 $1,215 Mobile Crisis Unit 43,085 0.039 % $494 $494 $59 $553 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $49 $49 $6 $55 FD701 General Agency Fund 416,979 0.376 % $4,776 $4,776 $573 $5,349 FD712 City Of SLO PEG Fund 65,750 0.059 % $753 $753 $90 $843 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $134 $134 $16 $150 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $1,163 $1,163 $140 $1,303 FD713 SLCUSD PEG Fund 307,160 0.275 % $3,516 $3,516 $423 $3,939 All Other 38 Total110,801,297 100.000 %$1,269,181 $1,269,181 $149,420 $1,418,601 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 461 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 54Schedule 4.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.290 % $175 $175 $22 $197 Cultural Activities 332,351 0.392 % $237 $237 $29 $266 Economic Development 881,015 1.040 % $628 $628 $77 $705 Natural Resource Protection 1,017,359 1.200 % $725 $725 $89 $814 Community Promotion 415,604 0.490 % $296 $296 $36 $332 City Attorney 1,374,705 1.622 % $980 $980 $980 City Clerk 601,382 0.710 % $429 $429 $53 $482 Finance 2,386,753 2.816 % $1,701 $1,701 $209 $1,910 Network Services 3,239,708 3.823 % $2,309 $2,309 $283 $2,592 Information Services 1,342,915 1.585 % $957 $957 $117 $1,074 Finance Support Services 106,558 0.126 % $76 $76 $9 $85 Human Resources 1,924,607 2.271 % $1,372 $1,372 $168 $1,540 Wellness Program 10,134 0.012 % $7 $7 $1 $8 Community Development Admin 902,888 1.065 % $643 $643 $79 $722 Commissions & Committees 13,508 0.016 % $10 $10 $1 $11 Planning 1,827,448 2.156 % $1,302 $1,302 $160 $1,462 Building and Safety 3,235,392 3.818 % $2,306 $2,306 $283 $2,589 Public Works Administration 1,069,343 1.262 % $762 $762 $94 $856 Parks Maintenance 3,552,669 4.192 % $2,532 $2,532 $311 $2,843 Swim Center Maintenance 601,262 0.709 % $429 $429 $53 $482 Urban Forest Services 334,499 0.395 % $238 $238 $29 $267 Facilities Maintenance 1,359,287 1.604 % $969 $969 $119 $1,088 Streets Maintenance 1,766,497 2.084 % $1,259 $1,259 $155 $1,414 Stormwater and Flood Control 1,115,930 1.317 % $795 $795 $98 $893 Traffic Signals & Lighting 598,015 0.706 % $426 $426 $52 $478 Fleet 1,395,775 1.647 % $995 $995 $122 $1,117 City Administration 1,417,084 1.672 % $1,010 $1,010 $1,010 Transportation/Plan Engineering 1,123,041 1.325 % $800 $800 $98 $898 Recreation Administration 872,934 1.030 % $622 $622 $76 $698 Recreation Facilities 299,765 0.354 % $214 $214 $26 $240 Youth Services 1,228,850 1.450 % $876 $876 $107 $983 Community Services 516,824 0.610 % $368 $368 $45 $413 Ranger Program 803,371 0.948 % $573 $573 $70 $643 Aquatics 568,014 0.670 % $405 $405 $50 $455 Golf Course 831,862 0.982 % $593 $593 $73 $666 Police Administration 1,880,726 2.219 % $1,340 $1,340 $165 $1,505 Patrol 12,616,286 14.886 % $8,991 $8,991 $1,104 $10,095 Investigations 3,621,224 4.273 % $2,581 $2,581 $317 $2,898 Police Support Services 3,315,494 3.912 % $2,363 $2,363 $290 $2,653 Neighborhood Services 284,409 0.336 % $203 $203 $25 $228 Traffic Safety 863,845 1.019 % $616 $616 $76 $692 Page 462 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDetail allocation ofOther GF ExpDetail page 55Schedule 4.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,261,650 1.489 % $899 $899 $110 $1,009 Emergency Response 13,924,054 16.429 % $9,923 $9,923 $1,218 $11,141 Hazard Prevention 965,976 1.140 % $688 $688 $84 $772 Training Services 143,900 0.170 % $103 $103 $13 $116 Fire Station 40,691 0.048 % $29 $29 $4 $33 Disaster Assistance 97,605 0.115 % $70 $70 $9 $79 Fire Apparatus Service 502,880 0.593 % $358 $358 $44 $402 Finance Non Departmental 288,297 0.340 % $205 $205 $25 $230 Human Relations 63,055 0.074 % $45 $45 $6 $51 CIP Project Engineering 2,664,647 3.144 % $1,899 $1,899 $233 $2,132 Community Services Group 660,112 0.779 % $470 $470 $470 Solid Waste Recycling 185,845 0.219 % $132 $132 $16 $148 Office of DEI 149,224 0.176 % $106 $106 $13 $119 Engineering 751,455 0.887 % $536 $536 $66 $602 Housing Policy/Homelessness 1,017,132 1.200 % $725 $725 $89 $814 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.112 % $67 $67 $8 $75 Mobile Crisis Unit 43,085 0.050 % $31 $31 $2 $33 Total84,750,486 100.000 %$60,400 $60,400 $7,111 $67,511 (A) Alloc basis:Total Expenditures by General Fund Department/DivisionSource:Page 463 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 56Schedule 4.0062022TotalCity AttorneyOther GF ExpCity Administration$17,242 $16,232 $1,010 Community Services Group$8,031 $7,561 $470 City Attorney$980 $980 City Clerk$8,197 $7,715 $482 Finance $32,529 $30,619 $1,910 Network Services$44,153 $41,561 $2,592 Information Services$18,303 $17,229 $1,074 Finance Support Services$1,452 $1,367 $85 Human Resources$26,231 $24,691 $1,540 Wellness Program$138 $130 $8 Public Works Administration$14,575 $13,719 $856 Facilities Maintenance$18,526 $17,438 $1,088 Fleet$19,023 $17,906 $1,117 CIP Project Engineering$36,316 $34,184 $2,132 Transportation/Plan Engineering$15,305 $14,407 $898 Insurance ISF Fund$54,536 $54,536 City Council$3,351 $3,154 $197 Office of DEI$2,033 $1,914 $119 Cultural Activities$4,530 $4,264 $266 Economic Development$12,008 $11,303 $705 Natural Resource Protection$13,865 $13,051 $814 Community Promotion$5,664 $5,332 $332 Finance Non Departmental$3,928 $3,698 $230 Community Development Admin$12,305 $11,583 $722 Commissions & Committees$185 $174 $11 Planning$24,906 $23,444 $1,462 Engineering$10,243 $9,641 $602 Building and Safety$44,095 $41,506 $2,589 Human Relations$860 $809 $51 Housing Policy/Homelessness$13,863 $13,049 $814 Parks Maintenance$48,419 $45,576 $2,843 Swim Center Maintenance$8,195 $7,713 $482 Urban Forest Services$4,559 $4,292 $267 Streets Maintenance$24,076 $22,662 $1,414 Traffic Signals & Lighting$8,150 $7,672 $478 Stormwater and Flood Control$15,209 $14,316 $893 Solid Waste Recycling$2,532 $2,384 $148 Recreation Administration$11,897 $11,199 $698 Recreation Facilities$4,086 $3,846 $240 Youth Services$16,748 $15,765 $983 Community Services$7,043 $6,630 $413 Ranger Program$10,949 $10,306 $643 Page 464 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity AttorneyDepartmental CostAllocation SummaryDetail page 57Schedule 4.0062022TotalCity AttorneyOther GF ExpAquatics$7,742 $7,287 $455 Golf Course $11,338 $10,672 $666 Jack House$14 $13 $1 Police Administration$25,633 $24,128 $1,505 Patrol$171,948 $161,853 $10,095 Investigations$49,355 $46,457 $2,898 Police Support Services$45,187 $42,534 $2,653 Neighborhood Services$3,877 $3,649 $228 Traffic Safety$11,774 $11,082 $692 Fire Administration$17,195 $16,186 $1,009 Emergency Response$189,771 $178,630 $11,141 Hazard Prevention$13,165 $12,393 $772 Training Services$1,962 $1,846 $116 Recruit Academy$1,290 $1,215 $75 Fire Apparatus Service$6,853 $6,451 $402 Fire Station$555 $522 $33 Mobile Crisis Unit$586 $553 $33 Disaster Assistance$1,331 $1,252 $79 FD201 Local Sales Tax FundFD202 Downtown Bid Fund$2,850 $2,850 FD206 Law Enforcement Grant Fund$2,093 $2,093 FD208 Tourism Bid Fund$20,584 $20,584 FD212 San Luis Ranch CFD$55 $55 FD406 Public Safety Equip Replacement Fund $1,303 $1,303 FD601 Water Fund$94,591 $94,591 FD602 Sewer Fund$100,732 $100,732 FD611 Parking Fund$37,369 $37,369 FD621Transit Fund$13,924 $13,924 FD701 General Agency Fund$5,349 $5,349 FD705 Whale Rock Fund$12,891 $12,891 FD711 Hazardous Mat Task Force Fund$627 $627 FD712 City Of SLO PEG Fund$843 $843 FD713 SLCUSD PEG Fund$3,939 $3,939 FD715 Boysen Ranch Conserv Easemt Fund $150 $150 All OtherTotal$1,486,112 $1,418,601 $67,511 Page 465 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 466 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkCosts to be allocatedDetail page 59Schedule 5.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $601,382 $601,382 Allocated additions: 10000000 - Building Charge $2,647 $2,647 1011001 - City Administration $6,868 $1,600 $8,468 1011501 - City Attorney $7,318 $879 $8,197 1012000 - Finance $11,828 $11,828 1011101 - Network Services$29,570 $29,570 1011103 - Information Services$6,238 $6,238 1012006 - Finance Support Services$606 $606 1013001 - Human Resources$18,969 $18,969 1013003 - Wellness Program$97 $97 1015005 - Facilities Maintenance$11,799 $11,799 8020000 - Insurance ISF Fund$39,356 $39,356 Total allocated additions:$16,833 $120,942 $137,775 $137,775 Total to be allocated$618,215 $120,942 $739,157 Page 467 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkSchedule of costs to beallocated by functionDetail page 60Schedule 5.0032022TotalGeneral & AdminCity Clerk ServicesPublic Counter/Main City PhoneGeneral GovernmentWages & BenefitsSALARIES & WAGES $301,803 $72,282 $158,386 $23,933 $47,202 FRINGE BENEFITS $219,386 $52,543 $115,134 $17,397 $34,312 Other Expense and CostSERVICES & SUPPLIES $14,409 $3,451 $7,562 $1,143 $2,253 ADVERTISING & PUBLIC OUTREACH $5,612 $5,612 OTHER CONTRACT SERVICES $51,927 $21,809 $30,118 PUBLICATIONS & SUBSCRIPTIONS $8,245 $8,245 Departmental Expenditures$601,382 $128,276 $294,939 $64,282 $113,885 Additions: 1stOther $16,833 $16,833 Functional Cost$618,215 $145,109 $294,939 $64,282 $113,885 Reallocate Admin($145,109) $90,462 $19,716 $34,931 Allocable Costs$618,215 $385,401 $83,998 $148,816 Unallocated ($148,816)($148,816)1st Allocation$469,399 $385,401 $83,998 Additions: 2ndOther $120,942 $120,942 Functional Cost$120,942 $120,942 Reallocate Admin($120,942) $75,396 $16,433 $29,113 Allocable Costs$120,942 $75,396 $16,433 $29,113 Unallocated ($29,113)($29,113)2nd Allocation$91,829 $75,396 $16,433 Total allocated$561,228 $460,797 $100,431 Page 468 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDetail allocation ofCity Clerk ServicesDetail page 61Schedule 5.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 6 2.222 % $8,564 $8,564 $2,792 $11,356 Fire Administration 9 3.333 % $12,847 $12,847 $4,189 $17,036 FD601 Water Fund 6 2.222 % $8,564 $8,564 $2,792 $11,356 FD602 Sewer Fund 6 2.222 % $8,564 $8,564 $2,792 $11,356 Recreation Administration 5 1.852 % $7,137 $7,137 $2,327 $9,464 City Administration 80 29.630 % $114,193 $114,193 $114,193 Public Works Administration 50 18.519 % $71,371 $71,371 $23,270 $94,641 City Attorney 28 10.370 % $39,968 $39,968 $39,968 Human Resources 13 4.815 % $18,556 $18,556 $6,050 $24,606 Finance 18 6.667 % $25,693 $25,693 $8,377 $34,070 Community Development Admin 36 13.333 % $51,387 $51,387 $16,755 $68,142 FD611 Parking Fund 7 2.593 % $9,992 $9,992 $3,258 $13,250 FD621Transit Fund 6 2.222 % $8,565 $8,565 $2,794 $11,359 Total270 100.000 %$385,401 $385,401 $75,396 $460,797 (A) Alloc basis:Count of Council Agenda Items by Department/DivisionSource:Clerk-Agenda item Tracking by Operating programPage 469 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 62Schedule 5.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.680 % $571 $571 $115 $686 Facilities Maintenance 500 1.133 % $952 $952 $191 $1,143 Streets Maintenance 1,000 2.266 % $1,904 $1,904 $382 $2,286 Stormwater and Flood Control 735 1.666 % $1,399 $1,399 $281 $1,680 Traffic Signals & Lighting 200 0.453 % $381 $381 $76 $457 Transportation/Plan Engineering 600 1.360 % $1,142 $1,142 $229 $1,371 Recreation Administration 400 0.907 % $761 $761 $153 $914 Recreation Facilities 100 0.227 % $190 $190 $38 $228 Youth Services 800 1.813 % $1,523 $1,523 $306 $1,829 Community Services 200 0.453 % $381 $381 $76 $457 Ranger Program 800 1.813 % $1,523 $1,523 $306 $1,829 Aquatics 100 0.227 % $190 $190 $38 $228 Golf Course 400 0.907 % $761 $761 $153 $914 Police Administration 650 1.473 % $1,237 $1,237 $249 $1,486 Patrol 4,500 10.199 % $8,567 $8,567 $1,721 $10,288 Investigations 1,500 3.400 % $2,856 $2,856 $574 $3,430 Police Support Services 2,050 4.646 % $3,903 $3,903 $784 $4,687 Neighborhood Services 100 0.227 % $190 $190 $38 $228 Traffic Safety 300 0.680 % $571 $571 $115 $686 Fire Administration 400 0.907 % $761 $761 $153 $914 Emergency Response 4,500 10.199 % $8,567 $8,567 $1,721 $10,288 Hazard Prevention 550 1.247 % $1,047 $1,047 $210 $1,257 FD601 Water Fund 3,189 7.228 % $6,071 $6,071 $1,219 $7,290 FD621Transit Fund 348 0.789 % $662 $662 $133 $795 City Administration 500 1.133 % $952 $952 $952 Economic Development 100 0.227 % $190 $190 $38 $228 Natural Resource Protection 300 0.680 % $571 $571 $115 $686 Community Promotion 25 0.057 % $48 $48 $10 $58 City Attorney 300 0.680 % $571 $571 $571 Finance 1,500 3.400 % $2,856 $2,856 $574 $3,430 Network Services 855 1.938 % $1,628 $1,628 $327 $1,955 Information Services 850 1.926 % $1,618 $1,618 $325 $1,943 Human Resources 1,000 2.266 % $1,904 $1,904 $382 $2,286 Community Development Admin 500 1.133 % $952 $952 $191 $1,143 Building and Safety 1,550 3.513 % $2,951 $2,951 $593 $3,544 Public Works Administration 500 1.133 % $952 $952 $191 $1,143 Parks Maintenance 1,200 2.720 % $2,284 $2,284 $459 $2,743 Swim Center Maintenance 100 0.227 % $190 $190 $38 $228 Fire Apparatus Service 200 0.453 % $381 $381 $76 $457 Fleet 600 1.360 % $1,142 $1,142 $229 $1,371 FD611 Parking Fund 1,422 3.223 % $2,707 $2,707 $544 $3,251 Page 470 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDetail allocation ofPublic Counter/Main City PhoneDetail page 63Schedule 5.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 3.173 % $2,665 $2,665 $535 $3,200 Planning 1,000 2.266 % $1,904 $1,904 $382 $2,286 City Council 500 1.133 % $952 $952 $191 $1,143 Tourism and Bid Promotion 175 0.397 % $333 $333 $67 $400 Community Services Group 350 0.793 % $666 $666 $666 Housing Policy/Homelessness 400 0.907 % $761 $761 $153 $914 Solid Waste Recycling 110 0.249 % $209 $209 $42 $251 Office of DEI 100 0.227 % $190 $190 $38 $228 Engineering 500 1.133 % $952 $952 $191 $1,143 Training Services 100 0.227 % $190 $190 $38 $228 FD705 Whale Rock Fund 410 0.929 % $781 $781 $157 $938 FD602 Sewer Fund 3,354 7.597 % $6,388 $6,388 $1,286 $7,674 Total44,123 100.000 %$83,998 $83,998 $16,433 $100,431 (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 471 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 64Schedule 5.0062022TotalCity Clerk ServicesPublic Counter/Main City PhoneCity Administration$115,145 $114,193 $952 Community Services Group$666 $666 City Attorney$40,539 $39,968 $571 Finance $37,500 $34,070 $3,430 Network Services$1,955 $1,955 Information Services$1,943 $1,943 Human Resources$26,892 $24,606 $2,286 Public Works Administration$95,784 $94,641 $1,143 Facilities Maintenance$1,143 $1,143 Fleet$1,371 $1,371 CIP Project Engineering$3,200 $3,200 Transportation/Plan Engineering$1,371 $1,371 City Council$1,143 $1,143 Office of DEI$228 $228 Economic Development$228 $228 Natural Resource Protection$686 $686 Tourism and Bid Promotion$400 $400 Community Promotion$58 $58 Community Development Admin$69,285 $68,142 $1,143 Planning$2,286 $2,286 Engineering$1,143 $1,143 Building and Safety$3,544 $3,544 Housing Policy/Homelessness$914 $914 Parks Maintenance$2,743 $2,743 Swim Center Maintenance$228 $228 Urban Forest Services$686 $686 Streets Maintenance$2,286 $2,286 Traffic Signals & Lighting$457 $457 Stormwater and Flood Control$1,680 $1,680 Solid Waste Recycling$251 $251 Recreation Administration$10,378 $9,464 $914 Recreation Facilities$228 $228 Youth Services$1,829 $1,829 Community Services$457 $457 Ranger Program$1,829 $1,829 Aquatics$228 $228 Golf Course $914 $914 Police Administration$12,842 $11,356 $1,486 Patrol$10,288 $10,288 Investigations$3,430 $3,430 Page 472 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCity ClerkDepartmental CostAllocation SummaryDetail page 65Schedule 5.0062022TotalCity Clerk ServicesPublic Counter/Main City PhonePolice Support Services$4,687 $4,687 Neighborhood Services$228 $228 Traffic Safety$686 $686 Fire Administration$17,950 $17,036 $914 Emergency Response$10,288 $10,288 Hazard Prevention$1,257 $1,257 Training Services$228 $228 Fire Apparatus Service$457 $457 FD601 Water Fund$18,646 $11,356 $7,290 FD602 Sewer Fund$19,030 $11,356 $7,674 FD611 Parking Fund$16,501 $13,250 $3,251 FD621Transit Fund$12,154 $11,359 $795 FD705 Whale Rock Fund$938 $938 Total$561,228 $460,797 $100,431 Page 473 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 474 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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. Cannabis – These costs are related to cannabis and are identified but not allocated. Page 475 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Costs to be allocatedDetail page 67Schedule 6.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,386,753 $2,386,753 Deductions: GENERAL GOVERMENT ($43,303) Total deductions:($43,303)($43,303) Allocated additions: 10000000 - Building Charge $10,333 $10,333 1011001 - City Administration $27,257 $6,349 $33,606 1011501 - City Attorney $29,040 $3,489 $32,529 1011021 - City Clerk $28,549 $8,951 $37,500 1012000 - Finance $3,598 $3,598 1011101 - Network Services$89,956 $89,956 1011103 - Information Services$23,394 $23,394 1012006 - Finance Support Services$2,404 $2,404 1013001 - Human Resources$71,135 $71,135 1013003 - Wellness Program$362 $362 1015005 - Facilities Maintenance$46,061 $46,061 8020000 - Insurance ISF Fund$147,691 $147,691 Total allocated additions:$95,179 $403,390 $498,569 $498,569 Total to be allocated$2,438,629 $403,390 $2,842,019 Page 476 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 68Schedule 6.0032022TotalGeneral & AdminBus Lic, Trans Occ Tax & TourismAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierWages & BenefitsSALARIES & WAGES $1,188,830 $288,291 $64,435 $51,357 $123,282 $102,120 $375,195 $16,525 $46,008 FRINGE BENEFITS $813,080 $197,172 $44,069 $35,125 $84,316 $69,844 $256,608 $11,302 $31,466 Other Expense and CostSERVICES AND SUPPLIES $318,815 $77,313 $17,280 $13,773 $33,061 $27,386 $100,618 $4,432 $12,338 REVENUE - CONTRACT SVC/POSTAG $22,725 $22,725 GENERAL GOVERMENT $43,303 $43,303 Departmental Expenditures$2,386,753 $606,079 $148,509 $100,255 $240,659 $199,350 $732,421 $32,259 $89,812 Cost AdjustmentsDeductions ($43,303) ($43,303)Additions: 1stOther $95,179 $6,501 $7,629 $6,839 $9,545 $46,674 $1,560 $5,618 Functional Cost$2,438,629 $562,776 $155,010 $107,884 $247,498 $208,895 $779,095 $33,819 $95,430 Reallocate Admin ($562,776) $46,936 $31,685 $76,059 $63,004 $231,479 $10,195 $28,385 Allocable Costs$2,438,629 $201,946 $139,569 $323,557 $271,899 $1,010,574 $44,014 $123,815 Unallocated ($253,866) ($201,946)1st Allocation$2,184,763 $139,569 $323,557 $271,899 $1,010,574 $44,014 $123,815 Additions: 2ndFinance $3,598 $246 $288 $259 $361 $1,764 $59 $212 Other $399,792 $27,308 $32,043 $28,729 $40,094 $196,048 $6,551 $23,598 Functional Cost$403,390 $27,554 $32,331 $28,988 $40,455 $197,812 $6,610 $23,810 Allocable Costs$403,390 $27,554 $32,331 $28,988 $40,455 $197,812 $6,610 $23,810 Unallocated ($27,554) ($27,554)2nd Allocation$375,836 $32,331 $28,988 $40,455 $197,812 $6,610 $23,810 Total allocated$2,560,599 $171,900 $352,545 $312,354 $1,208,386 $50,624 $147,625 Page 477 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Schedule of costs to beallocated by functionDetail page 69Schedule 6.0032022BudgetCannabisWages & BenefitsSALARIES & WAGES $101,407 $20,210 FRINGE BENEFITS $69,356 $13,822 Other Expense and CostSERVICES AND SUPPLIES $27,195 $5,419 REVENUE - CONTRACT SVC/POSTAGGENERAL GOVERMENTDepartmental Expenditures$197,958 $39,451 Cost AdjustmentsDeductionsAdditions: 1stOther $10,813 Functional Cost$208,771 $39,451 Reallocate Admin $62,564 $12,469 Allocable Costs$271,335 $51,920 Unallocated ($51,920)1st Allocation$271,335 Additions: 2ndFinance $409 Other $45,421 Functional Cost$45,830 Allocable Costs$45,830 Unallocated2nd Allocation$45,830 Total allocated$317,165 Page 478 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 70Schedule 6.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 1,955 9.347 % $13,046 $13,046 $3,149 $16,195 FD611 Parking Fund 1,148 5.489 % $7,661 $7,661 $1,849 $9,510 FD602 Sewer Fund 2,817 13.469 % $18,798 $18,798 $4,538 $23,336 FD621Transit Fund 224 1.071 % $1,495 $1,495 $361 $1,856 FD705 Whale Rock Fund 274 1.310 % $1,828 $1,828 $441 $2,269 FD711 Hazardous Mat Task Force Fund 60 0.287 % $400 $400 $97 $497 City Council 142 0.679 % $948 $948 $229 $1,177 Economic Development 151 0.722 % $1,008 $1,008 $243 $1,251 Natural Resource Protection 162 0.775 % $1,081 $1,081 $261 $1,342 Community Promotion 110 0.526 % $734 $734 $177 $911 Finance Support Services 235 1.124 % $1,568 $1,568 $379 $1,947 Human Resources 393 1.879 % $2,623 $2,623 $633 $3,256 Insurance ISF Fund 32 0.153 % $214 $214 $52 $266 Wellness Program 23 0.110 % $153 $153 $37 $190 Community Development Admin 229 1.095 % $1,528 $1,528 $369 $1,897 Commissions & Committees 3 0.014 % $20 $20 $5 $25 Planning 103 0.492 % $687 $687 $166 $853 Building and Safety 264 1.262 % $1,762 $1,762 $425 $2,187 Public Works Administration 224 1.071 % $1,495 $1,495 $361 $1,856 Parks Maintenance 746 3.567 % $4,978 $4,978 $1,202 $6,180 Swim Center Maintenance 219 1.047 % $1,461 $1,461 $353 $1,814 Urban Forest Services 115 0.550 % $767 $767 $185 $952 Facilities Maintenance 1,006 4.810 % $6,713 $6,713 $1,620 $8,333 Streets Maintenance 500 2.391 % $3,337 $3,337 $805 $4,142 Traffic Signals & Lighting 151 0.722 % $1,008 $1,008 $243 $1,251 Fleet 973 4.652 % $6,493 $6,493 $1,567 $8,060 City Administration 455 2.175 % $3,036 $3,036 $3,036 Transportation/Plan Engineering 83 0.397 % $554 $554 $134 $688 Recreation Administration 217 1.038 % $1,448 $1,448 $350 $1,798 Recreation Facilities 57 0.273 % $380 $380 $92 $472 Youth Services 386 1.846 % $2,576 $2,576 $622 $3,198 Community Services 242 1.157 % $1,615 $1,615 $390 $2,005 Ranger Program 257 1.229 % $1,715 $1,715 $414 $2,129 Aquatics 136 0.650 % $908 $908 $219 $1,127 Police Administration 1,144 5.470 % $7,634 $7,634 $1,843 $9,477 Patrol 217 1.038 % $1,448 $1,448 $350 $1,798 Investigations 106 0.507 % $707 $707 $171 $878 Police Support Services 105 0.502 % $701 $701 $169 $870 Neighborhood Services 39 0.186 % $260 $260 $63 $323 Traffic Safety 67 0.320 % $447 $447 $108 $555 Emergency Response 312 1.492 % $2,082 $2,082 $503 $2,585 Page 479 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 71Schedule 6.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedHazard Prevention 108 0.516 % $721 $721 $174 $895 Training Services 144 0.689 % $961 $961 $232 $1,193 Fire Station 233 1.114 % $1,555 $1,555 $375 $1,930 Disaster Assistance 113 0.540 % $754 $754 $182 $936 City Attorney 160 0.765 % $1,068 $1,068 $1,068 City Clerk 157 0.751 % $1,048 $1,048 $1,048 Network Services 755 3.610 % $5,038 $5,038 $1,216 $6,254 Information Services 56 0.268 % $374 $374 $90 $464 Golf Course 346 1.654 % $2,309 $2,309 $557 $2,866 Fire Administration 414 1.979 % $2,763 $2,763 $667 $3,430 Fire Apparatus Service 382 1.826 % $2,549 $2,549 $615 $3,164 FD208 Tourism Bid Fund 170 0.813 % $1,134 $1,134 $274 $1,408 FD202 Downtown Bid Fund 10 0.048 % $67 $67 $16 $83 CIP Project Engineering 155 0.741 % $1,034 $1,034 $250 $1,284 Cultural Activities 2 0.010 % $13 $13 $3 $16 FD201 Local Sales Tax Fund 291 1.391 % $1,942 $1,942 $469 $2,411 FD401 Capital Outlay Engineering 491 2.348 % $3,277 $3,277 $791 $4,068 FD404 Major Facility Replacement Fund 31 0.148 % $207 $207 $50 $257 FD505 Affordable Housing Fund 2 0.010 % $13 $13 $3 $16 Human Relations 12 0.057 % $80 $80 $19 $99 Solid Waste Recycling 27 0.129 % $180 $180 $43 $223 Community Services Group 72 0.344 % $480 $480 $480 Finance Non Departmental 1 0.005 % $7 $7 $2 $9 FD206 Law Enforcement Grant Fund 8 0.038 % $53 $53 $13 $66 FD402 Fleet Replace 25 0.120 % $167 $167 $40 $207 Office of DEI 26 0.124 % $174 $174 $42 $216 Engineering 25 0.120 % $167 $167 $40 $207 Housing Policy/Homelessness 69 0.330 % $460 $460 $111 $571 Stormwater and Flood Control 150 0.717 % $1,001 $1,001 $242 $1,243 Water Administration/Engineering 2 0.010 % $13 $13 $3 $16 FD403 Info Tech Replacement Fund 47 0.225 % $314 $314 $76 $390 FD507 Transportation Impact Fee Fund 101 0.483 % $674 $674 $163 $837 Jack House 4 0.019 % $27 $27 $6 $33 Mobile Crisis Unit 16 0.077 % $107 $107 $26 $133 FD212 San Luis Ranch CFD 1 0.005 % $7 $7 $2 $9 FD701 General Agency Fund 7 0.033 % $47 $47 $11 $58 FD712 City Of SLO PEG Fund 2 0.010 % $13 $13 $3 $16 FD715 Boysen Ranch Conserv Easemt Fund 4 0.019 % $27 $27 $6 $33 All Other 153 0.732 % $1,021 $1,021 $246 $1,267 Recruit Academy 61 0.288 % $406 $406 $98 $504 Total20,915 100.000 %$139,569 $139,569 $32,331 $171,900 Page 480 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofAccounts PayableDetail page 72Schedule 6.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal Allocated(A) Alloc basis:Accounts Payable Transaction Count by Department/FundSource:AP Checks worksheet Page 481 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 73Schedule 6.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.697 % $2,256 $2,256 $210 $2,466 Facilities Maintenance 500 1.162 % $3,760 $3,760 $349 $4,109 Streets Maintenance 1,000 2.324 % $7,521 $7,521 $699 $8,220 Stormwater and Flood Control 735 1.708 % $5,528 $5,528 $514 $6,042 Traffic Signals & Lighting 200 0.465 % $1,504 $1,504 $140 $1,644 Transportation/Plan Engineering 600 1.395 % $4,512 $4,512 $419 $4,931 Recreation Administration 400 0.930 % $3,008 $3,008 $280 $3,288 Recreation Facilities 100 0.232 % $752 $752 $70 $822 Youth Services 800 1.859 % $6,016 $6,016 $559 $6,575 Community Services 200 0.465 % $1,504 $1,504 $140 $1,644 Ranger Program 800 1.859 % $6,016 $6,016 $559 $6,575 Aquatics 100 0.232 % $752 $752 $70 $822 Golf Course 400 0.930 % $3,008 $3,008 $280 $3,288 Police Administration 650 1.511 % $4,888 $4,888 $454 $5,342 Patrol 4,500 10.460 % $33,843 $33,843 $3,145 $36,988 Investigations 1,500 3.487 % $11,281 $11,281 $1,048 $12,329 Police Support Services 2,050 4.765 % $15,417 $15,417 $1,433 $16,850 Neighborhood Services 100 0.232 % $752 $752 $70 $822 Traffic Safety 300 0.697 % $2,256 $2,256 $210 $2,466 Fire Administration 400 0.930 % $3,008 $3,008 $280 $3,288 Emergency Response 4,500 10.460 % $33,843 $33,843 $3,145 $36,988 Hazard Prevention 550 1.278 % $4,136 $4,136 $384 $4,520 FD601 Water Fund 3,189 7.412 % $23,983 $23,983 $2,229 $26,212 FD621Transit Fund 348 0.809 % $2,617 $2,617 $243 $2,860 City Administration 500 1.162 % $3,760 $3,760 $3,760 Economic Development 100 0.232 % $752 $752 $70 $822 Natural Resource Protection 300 0.697 % $2,256 $2,256 $210 $2,466 Community Promotion 25 0.058 % $188 $188 $17 $205 City Attorney 300 0.697 % $2,256 $2,256 $2,256 City Clerk 400 0.930 % $3,008 $3,008 $3,008 Network Services 855 1.987 % $6,430 $6,430 $598 $7,028 Information Services 850 1.976 % $6,392 $6,392 $594 $6,986 Human Resources 1,000 2.324 % $7,521 $7,521 $699 $8,220 Community Development Admin 500 1.162 % $3,760 $3,760 $349 $4,109 Building and Safety 1,550 3.603 % $11,657 $11,657 $1,083 $12,740 Public Works Administration 500 1.162 % $3,760 $3,760 $349 $4,109 Parks Maintenance 1,200 2.789 % $9,025 $9,025 $839 $9,864 Swim Center Maintenance 100 0.232 % $752 $752 $70 $822 Fire Apparatus Service 200 0.465 % $1,504 $1,504 $140 $1,644 Fleet 600 1.395 % $4,512 $4,512 $419 $4,931 FD611 Parking Fund 1,422 3.305 % $10,694 $10,694 $994 $11,688 Page 482 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPayrollDetail page 74Schedule 6.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 3.254 % $10,529 $10,529 $979 $11,508 Planning 1,000 2.324 % $7,521 $7,521 $699 $8,220 City Council 500 1.162 % $3,760 $3,760 $349 $4,109 Tourism and Bid Promotion 175 0.407 % $1,316 $1,316 $122 $1,438 Community Services Group 350 0.814 % $2,632 $2,632 $2,632 Housing Policy/Homelessness 400 0.930 % $3,008 $3,008 $280 $3,288 Solid Waste Recycling 110 0.256 % $827 $827 $77 $904 Office of DEI 100 0.232 % $752 $752 $70 $822 Engineering 500 1.162 % $3,760 $3,760 $349 $4,109 Training Services 100 0.232 % $752 $752 $70 $822 FD705 Whale Rock Fund 410 0.953 % $3,083 $3,083 $287 $3,370 FD602 Sewer Fund 3,354 7.799 % $25,229 $25,229 $2,345 $27,574 Total43,023 100.000 %$323,557 $323,557 $28,988 $352,545 (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 483 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPurchasingDetail page 75Schedule 6.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 34,163 0.117 % $319 $319 $49 $368 Economic Development 661,789 2.276 % $6,188 $6,188 $952 $7,140 Natural Resource Protection 337,633 1.161 % $3,157 $3,157 $486 $3,643 Community Promotion 369,797 1.272 % $3,457 $3,457 $532 $3,989 City Attorney 228,649 0.786 % $2,138 $2,138 $2,138 City Clerk 80,193 0.276 % $750 $750 $750 Finance 384,842 1.323 % $3,598 $3,598 $3,598 Network Services 1,944,574 6.687 % $18,181 $18,181 $2,798 $20,979 Information Services 65,066 0.224 % $608 $608 $94 $702 Human Resources 524,123 1.802 % $4,900 $4,900 $754 $5,654 Community Development Admin 160,828 0.553 % $1,504 $1,504 $231 $1,735 Commissions & Committees 1,593 0.005 % $15 $15 $2 $17 Planning 351,728 1.209 % $3,289 $3,289 $506 $3,795 Public Works Administration 109,824 0.378 % $1,027 $1,027 $158 $1,185 Parks Maintenance 2,122,216 7.298 % $19,842 $19,842 $3,054 $22,896 Swim Center Maintenance 429,485 1.477 % $4,016 $4,016 $618 $4,634 Urban Forest Services 79,284 0.273 % $741 $741 $114 $855 Facilities Maintenance 718,093 2.469 % $6,714 $6,714 $1,033 $7,747 Streets Maintenance 594,260 2.043 % $5,556 $5,556 $855 $6,411 Traffic Signals & Lighting 326,958 1.124 % $3,057 $3,057 $470 $3,527 Fleet 752,599 2.588 % $7,037 $7,037 $1,083 $8,120 City Administration 227,197 0.781 % $2,124 $2,124 $2,124 Transportation/Plan Engineering 99,198 0.341 % $927 $927 $143 $1,070 Recreation Administration 88,257 0.303 % $825 $825 $127 $952 Recreation Facilities 22,310 0.077 % $209 $209 $32 $241 Youth Services 149,588 0.514 % $1,399 $1,399 $215 $1,614 Community Services 158,438 0.545 % $1,481 $1,481 $228 $1,709 Ranger Program 76,468 0.263 % $715 $715 $110 $825 Aquatics 86,061 0.296 % $805 $805 $124 $929 Golf Course 311,394 1.071 % $2,911 $2,911 $448 $3,359 Police Administration 836,243 2.876 % $7,819 $7,819 $1,203 $9,022 Patrol 200,402 0.689 % $1,874 $1,874 $288 $2,162 Investigations 24,405 0.084 % $228 $228 $35 $263 Police Support Services 191,376 0.658 % $1,789 $1,789 $275 $2,064 Neighborhood Services 43,605 0.150 % $408 $408 $63 $471 Traffic Safety 24,401 0.084 % $228 $228 $35 $263 Fire Administration 190,750 0.656 % $1,783 $1,783 $274 $2,057 Emergency Response 163,513 0.562 % $1,529 $1,529 $235 $1,764 Fire Apparatus Service 200,788 0.690 % $1,877 $1,877 $289 $2,166 Hazard Prevention 86,076 0.296 % $805 $805 $124 $929 Training Services 90,891 0.313 % $850 $850 $131 $981 Page 484 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofPurchasingDetail page 76Schedule 6.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 73,752 0.254 % $690 $690 $106 $796 FD208 Tourism Bid Fund 1,378,741 4.741 % $12,891 $12,891 $1,984 $14,875 FD611 Parking Fund 1,338,885 4.604 % $12,518 $12,518 $1,927 $14,445 FD602 Sewer Fund 2,668,342 9.176 % $24,948 $24,948 $3,840 $28,788 FD621Transit Fund 750,619 2.581 % $7,018 $7,018 $1,080 $8,098 FD705 Whale Rock Fund 309,075 1.063 % $2,890 $2,890 $445 $3,335 FD711 Hazardous Mat Task Force Fund 36,178 0.124 % $338 $338 $52 $390 Finance Non Departmental 240,261 0.826 % $2,246 $2,246 $346 $2,592 CIP Project Engineering 158,892 0.546 % $1,486 $1,486 $229 $1,715 Solid Waste Recycling 27,705 0.095 % $259 $259 $40 $299 Community Services Group 45,291 0.156 % $423 $423 $423 Building and Safety 1,460,527 5.022 % $13,656 $13,656 $2,102 $15,758 Stormwater and Flood Control 274,041 0.942 % $2,562 $2,562 $394 $2,956 FD206 Law Enforcement Grant Fund 89,436 0.308 % $836 $836 $129 $965 FD601 Water Fund 2,198,588 7.560 % $20,556 $20,556 $3,164 $23,720 Insurance ISF Fund 2,070,028 7.118 % $19,354 $19,354 $2,979 $22,333 Office of DEI 35,551 0.122 % $332 $332 $51 $383 Engineering 26,253 0.090 % $245 $245 $38 $283 Housing Policy/Homelessness 552,914 1.901 % $5,170 $5,170 $796 $5,966 Mobile Crisis Unit 18,822 0.065 % $176 $176 $27 $203 Cultural Activities 332,351 1.143 % $3,107 $3,107 $478 $3,585 Finance Support Services 106,558 0.366 % $996 $996 $153 $1,149 Wellness Program 10,134 0.035 % $95 $95 $15 $110 Human Relations 63,055 0.217 % $590 $590 $91 $681 Jack House 1,008 0.003 % $9 $9 $1 $10 Recruit Academy 94,684 0.326 % $885 $885 $136 $1,021 Fire Station 40,691 0.140 % $380 $380 $59 $439 FD201 Local Sales Tax Fund (12)FD202 Downtown Bid Fund 222,141 0.764 % $2,077 $2,077 $320 $2,397 FD212 San Luis Ranch CFD 4,240 0.015 % $40 $40 $6 $46 FD406 Public Safety Equip Replacement Fund 101,554 0.349 % $950 $950 $146 $1,096 FD701 General Agency Fund 416,979 1.434 % $3,899 $3,899 $600 $4,499 FD712 City Of SLO PEG Fund 65,750 0.226 % $615 $615 $95 $710 FD713 SLCUSD PEG Fund 307,160 1.056 % $2,872 $2,872 $442 $3,314 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.042 % $110 $110 $16 $126 Total29,080,991 100.000 %$271,899 $271,899 $40,455 $312,354 (A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/DivisionSource:Page 485 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 77Schedule 6.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.224 % $2,263 $2,263 $460 $2,723 Cultural Activities 332,351 0.303 % $3,059 $3,059 $622 $3,681 Economic Development 881,015 0.802 % $8,109 $8,109 $1,648 $9,757 Natural Resource Protection 1,017,359 0.927 % $9,364 $9,364 $1,903 $11,267 Community Promotion 415,604 0.379 % $3,825 $3,825 $778 $4,603 City Attorney 1,374,705 1.252 % $12,654 $12,654 $12,654 City Clerk 601,382 0.548 % $5,536 $5,536 $5,536 Network Services 3,239,708 2.951 % $29,820 $29,820 $6,061 $35,881 Human Resources 1,924,607 1.753 % $17,715 $17,715 $3,601 $21,316 Insurance ISF Fund 4,251,072 3.872 % $39,130 $39,130 $7,953 $47,083 Wellness Program 10,134 0.009 % $93 $93 $19 $112 Community Development Admin 902,888 0.822 % $8,311 $8,311 $1,689 $10,000 Commissions & Committees 13,508 0.012 % $124 $124 $25 $149 Planning 1,827,448 1.665 % $16,821 $16,821 $3,419 $20,240 Building and Safety 3,235,392 2.947 % $29,781 $29,781 $6,053 $35,834 Public Works Administration 1,069,343 0.974 % $9,843 $9,843 $2,001 $11,844 Parks Maintenance 3,552,669 3.236 % $32,701 $32,701 $6,646 $39,347 Swim Center Maintenance 601,262 0.548 % $5,534 $5,534 $1,125 $6,659 Urban Forest Services 334,499 0.305 % $3,079 $3,079 $626 $3,705 Facilities Maintenance 1,359,287 1.238 % $12,512 $12,512 $2,543 $15,055 Streets Maintenance 1,766,497 1.609 % $16,260 $16,260 $3,305 $19,565 Stormwater and Flood Control 1,115,930 1.016 % $10,272 $10,272 $2,088 $12,360 Traffic Signals & Lighting 598,015 0.545 % $5,505 $5,505 $1,119 $6,624 Fleet 1,395,775 1.271 % $12,848 $12,848 $2,611 $15,459 City Administration 1,417,084 1.291 % $13,044 $13,044 $13,044 Transportation/Plan Engineering 1,123,041 1.023 % $10,337 $10,337 $2,101 $12,438 Recreation Administration 872,934 0.795 % $8,035 $8,035 $1,633 $9,668 Recreation Facilities 299,765 0.273 % $2,759 $2,759 $561 $3,320 Youth Services 1,228,850 1.119 % $11,311 $11,311 $2,299 $13,610 Ranger Program 803,371 0.732 % $7,395 $7,395 $1,503 $8,898 Aquatics 568,014 0.517 % $5,228 $5,228 $1,063 $6,291 Police Administration 1,880,726 1.713 % $17,311 $17,311 $3,518 $20,829 Patrol 12,616,286 11.491 % $116,129 $116,129 $23,603 $139,732 Investigations 3,621,224 3.298 % $33,332 $33,332 $6,775 $40,107 Neighborhood Services 284,409 0.259 % $2,618 $2,618 $532 $3,150 Traffic Safety 863,845 0.787 % $7,951 $7,951 $1,616 $9,567 Fire Administration 1,261,650 1.149 % $11,613 $11,613 $2,360 $13,973 Emergency Response 13,924,054 12.683 % $128,166 $128,166 $26,049 $154,215 Hazard Prevention 965,976 0.880 % $8,891 $8,891 $1,807 $10,698 Training Services 143,900 0.131 % $1,325 $1,325 $269 $1,594 Fire Station 40,691 0.037 % $375 $375 $76 $451 Page 486 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofGeneral FinanceDetail page 78Schedule 6.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.089 % $898 $898 $183 $1,081 FD202 Downtown Bid Fund 222,141 0.202 % $2,045 $2,045 $416 $2,461 FD601 Water Fund 7,373,267 6.716 % $67,869 $67,869 $13,794 $81,663 FD611 Parking Fund 2,912,940 2.653 % $26,813 $26,813 $5,450 $32,263 FD602 Sewer Fund 7,851,974 7.152 % $72,275 $72,275 $14,690 $86,965 Golf Course 831,862 0.758 % $7,657 $7,657 $1,556 $9,213 FD705 Whale Rock Fund 1,004,841 0.915 % $9,249 $9,249 $1,880 $11,129 Information Services 1,342,915 1.223 % $12,361 $12,361 $2,512 $14,873 FD208 Tourism Bid Fund 1,604,475 1.461 % $14,769 $14,769 $3,002 $17,771 FD621Transit Fund 1,085,357 0.989 % $9,990 $9,990 $2,030 $12,020 FD206 Law Enforcement Grant Fund 163,144 0.149 % $1,502 $1,502 $305 $1,807 Fire Apparatus Service 502,880 0.458 % $4,629 $4,629 $941 $5,570 Police Support Services 3,315,494 3.020 % $30,518 $30,518 $6,203 $36,721 Community Services 516,824 0.471 % $4,757 $4,757 $967 $5,724 FD711 Hazardous Mat Task Force Fund 48,857 0.045 % $450 $450 $91 $541 Human Relations 63,055 0.057 % $580 $580 $118 $698 CIP Project Engineering 2,664,647 2.427 % $24,527 $24,527 $4,985 $29,512 Community Services Group 660,112 0.601 % $6,076 $6,076 $6,076 Solid Waste Recycling 185,845 0.169 % $1,711 $1,711 $348 $2,059 Finance Support Services 106,558 0.097 % $981 $981 $199 $1,180 Finance Non Departmental 288,297 0.263 % $2,654 $2,654 $539 $3,193 Office of DEI 149,224 0.136 % $1,374 $1,374 $279 $1,653 Engineering 751,455 0.684 % $6,917 $6,917 $1,406 $8,323 Housing Policy/Homelessness 1,017,132 0.926 % $9,362 $9,362 $1,903 $11,265 Jack House 1,008 0.001 % $9 $9 $2 $11 Recruit Academy 94,684 0.086 % $872 $872 $177 $1,049 Mobile Crisis Unit 43,085 0.039 % $397 $397 $81 $478 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $39 $39 $8 $47 FD701 General Agency Fund 416,979 0.380 % $3,838 $3,838 $780 $4,618 FD712 City Of SLO PEG Fund 65,750 0.060 % $605 $605 $123 $728 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $108 $108 $22 $130 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $935 $935 $190 $1,125 FD713 SLCUSD PEG Fund 307,160 0.280 % $2,828 $2,828 $572 $3,400 All Other 38 Total109,789,249 100.000 %$1,010,574 $1,010,574 $197,812 $1,208,386 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 487 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofUtility BillingDetail page 79Schedule 6.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $22,007 $22,007 $3,305 $25,312 FD602 Sewer Fund 50 50.000 % $22,007 $22,007 $3,305 $25,312 Total100 100.000 %$44,014 $44,014 $6,610 $50,624 (A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)Source:Salary & Wage AnalysisPage 488 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofCashierDetail page 80Schedule 6.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 727 7.270 % $9,001 $9,001 $1,731 $10,732 FD621Transit Fund 106 1.060 % $1,312 $1,312 $252 $1,564 FD601 Water Fund 1,406 14.060 % $17,408 $17,408 $3,348 $20,756 FD602 Sewer Fund 1,406 14.060 % $17,408 $17,408 $3,348 $20,756 All Other 6,355 63.550 % $78,686 $78,686 $15,131 $93,817 Total10,000 100.000 %$123,815 $123,815 $23,810 $147,625 (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 489 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 81Schedule 6.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.224 % $608 $608 $107 $715 Cultural Activities 332,351 0.303 % $821 $821 $144 $965 Economic Development 881,015 0.802 % $2,177 $2,177 $382 $2,559 Natural Resource Protection 1,017,359 0.927 % $2,514 $2,514 $441 $2,955 Community Promotion 415,604 0.379 % $1,027 $1,027 $180 $1,207 City Attorney 1,374,705 1.252 % $3,397 $3,397 $3,397 City Clerk 601,382 0.548 % $1,486 $1,486 $1,486 Network Services 3,239,708 2.951 % $8,007 $8,007 $1,404 $9,411 Human Resources 1,924,607 1.753 % $4,757 $4,757 $834 $5,591 Insurance ISF Fund 4,251,072 3.872 % $10,506 $10,506 $1,843 $12,349 Wellness Program 10,134 0.009 % $25 $25 $4 $29 Community Development Admin 902,888 0.822 % $2,231 $2,231 $391 $2,622 Commissions & Committees 13,508 0.012 % $33 $33 $6 $39 Planning 1,827,448 1.665 % $4,516 $4,516 $792 $5,308 Building and Safety 3,235,392 2.947 % $7,996 $7,996 $1,402 $9,398 Public Works Administration 1,069,343 0.974 % $2,643 $2,643 $463 $3,106 Parks Maintenance 3,552,669 3.236 % $8,780 $8,780 $1,540 $10,320 Swim Center Maintenance 601,262 0.548 % $1,486 $1,486 $261 $1,747 Urban Forest Services 334,499 0.305 % $827 $827 $145 $972 Facilities Maintenance 1,359,287 1.238 % $3,359 $3,359 $589 $3,948 Streets Maintenance 1,766,497 1.609 % $4,366 $4,366 $766 $5,132 Stormwater and Flood Control 1,115,930 1.016 % $2,758 $2,758 $484 $3,242 Traffic Signals & Lighting 598,015 0.545 % $1,478 $1,478 $259 $1,737 Fleet 1,395,775 1.271 % $3,450 $3,450 $605 $4,055 City Administration 1,417,084 1.291 % $3,502 $3,502 $3,502 Transportation/Plan Engineering 1,123,041 1.023 % $2,776 $2,776 $487 $3,263 Recreation Administration 872,934 0.795 % $2,157 $2,157 $378 $2,535 Recreation Facilities 299,765 0.273 % $741 $741 $130 $871 Youth Services 1,228,850 1.119 % $3,037 $3,037 $533 $3,570 Ranger Program 803,371 0.732 % $1,985 $1,985 $348 $2,333 Aquatics 568,014 0.517 % $1,404 $1,404 $246 $1,650 Police Administration 1,880,726 1.713 % $4,648 $4,648 $815 $5,463 Patrol 12,616,286 11.491 % $31,180 $31,180 $5,468 $36,648 Investigations 3,621,224 3.298 % $8,950 $8,950 $1,570 $10,520 Neighborhood Services 284,409 0.259 % $703 $703 $123 $826 Traffic Safety 863,845 0.787 % $2,135 $2,135 $374 $2,509 Fire Administration 1,261,650 1.149 % $3,118 $3,118 $547 $3,665 Emergency Response 13,924,054 12.683 % $34,412 $34,412 $6,035 $40,447 Hazard Prevention 965,976 0.880 % $2,387 $2,387 $419 $2,806 Training Services 143,900 0.131 % $356 $356 $62 $418 Fire Station 40,691 0.037 % $101 $101 $18 $119 Page 490 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Detail allocation ofBudgetDetail page 82Schedule 6.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedDisaster Assistance 97,605 0.089 % $241 $241 $42 $283 FD202 Downtown Bid Fund 222,141 0.202 % $549 $549 $96 $645 FD601 Water Fund 7,373,267 6.716 % $18,222 $18,222 $3,196 $21,418 FD611 Parking Fund 2,912,940 2.653 % $7,199 $7,199 $1,263 $8,462 FD602 Sewer Fund 7,851,974 7.152 % $19,406 $19,406 $3,403 $22,809 Golf Course 831,862 0.758 % $2,056 $2,056 $361 $2,417 FD705 Whale Rock Fund 1,004,841 0.915 % $2,483 $2,483 $436 $2,919 Information Services 1,342,915 1.223 % $3,319 $3,319 $582 $3,901 FD208 Tourism Bid Fund 1,604,475 1.461 % $3,965 $3,965 $695 $4,660 FD621Transit Fund 1,085,357 0.989 % $2,682 $2,682 $470 $3,152 FD206 Law Enforcement Grant Fund 163,144 0.149 % $403 $403 $71 $474 Fire Apparatus Service 502,880 0.458 % $1,243 $1,243 $218 $1,461 Police Support Services 3,315,494 3.020 % $8,194 $8,194 $1,437 $9,631 Community Services 516,824 0.471 % $1,277 $1,277 $224 $1,501 FD711 Hazardous Mat Task Force Fund 48,857 0.045 % $121 $121 $21 $142 Human Relations 63,055 0.057 % $156 $156 $27 $183 CIP Project Engineering 2,664,647 2.427 % $6,585 $6,585 $1,155 $7,740 Community Services Group 660,112 0.601 % $1,631 $1,631 $1,631 Solid Waste Recycling 185,845 0.169 % $459 $459 $81 $540 Finance Support Services 106,558 0.097 % $263 $263 $46 $309 Finance Non Departmental 288,297 0.263 % $713 $713 $125 $838 Office of DEI 149,224 0.136 % $369 $369 $65 $434 Engineering 751,455 0.684 % $1,857 $1,857 $326 $2,183 Housing Policy/Homelessness 1,017,132 0.926 % $2,514 $2,514 $441 $2,955 Jack House 1,008 0.001 % $2 $2 $2 Recruit Academy 94,684 0.086 % $234 $234 $41 $275 Mobile Crisis Unit 43,085 0.039 % $106 $106 $19 $125 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $10 $10 $2 $12 FD701 General Agency Fund 416,979 0.380 % $1,031 $1,031 $181 $1,212 FD712 City Of SLO PEG Fund 65,750 0.060 % $162 $162 $28 $190 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.011 % $29 $29 $5 $34 FD406 Public Safety Equip Replacement Fund 101,554 0.092 % $251 $251 $44 $295 FD713 SLCUSD PEG Fund 307,160 0.280 % $763 $763 $134 $897 All Other 38 Total109,789,249 100.000 %$271,335 $271,335 $45,830 $317,165 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 491 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 83Schedule 6.0112022TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetCity Administration $25,466 $3,036 $3,760 $2,124 $13,044 $3,502 Community Services Group $11,242 $480 $2,632 $423 $6,076 $1,631 City Attorney $21,513 $1,068 $2,256 $2,138 $12,654 $3,397 City Clerk $11,828 $1,048 $3,008 $750 $5,536 $1,486 Finance $3,598 $3,598 Network Services $79,553 $6,254 $7,028 $20,979 $35,881 $9,411 Information Services $26,926 $464 $6,986 $702 $14,873 $3,901 Finance Support Services $4,585 $1,947 $1,149 $1,180 $309 Human Resources $44,037 $3,256 $8,220 $5,654 $21,316 $5,591 Wellness Program $441 $190 $110 $112 $29 Public Works Administration $22,100 $1,856 $4,109 $1,185 $11,844 $3,106 Facilities Maintenance $39,192 $8,333 $4,109 $7,747 $15,055 $3,948 Fleet $40,625 $8,060 $4,931 $8,120 $15,459 $4,055 CIP Project Engineering $51,759 $1,284 $11,508 $1,715 $29,512 $7,740 Transportation/Plan Engineering $22,390 $688 $4,931 $1,070 $12,438 $3,263 Insurance ISF Fund $82,031 $266 $22,333 $47,083 $12,349 City Council $9,092 $1,177 $4,109 $368 $2,723 $715 Office of DEI $3,508 $216 $822 $383 $1,653 $434 Cultural Activities $8,247 $16 $3,585 $3,681 $965 Economic Development $21,529 $1,251 $822 $7,140 $9,757 $2,559 Natural Resource Protection $21,673 $1,342 $2,466 $3,643 $11,267 $2,955 Tourism and Bid Promotion $1,438 $1,438 Community Promotion $10,915 $911 $205 $3,989 $4,603 $1,207 Finance Non Departmental $6,632 $9 $2,592 $3,193 $838 Community Development Admin $20,363 $1,897 $4,109 $1,735 $10,000 $2,622 Commissions & Committees $230 $25 $17 $149 $39 Planning $38,416 $853 $8,220 $3,795 $20,240 $5,308 Engineering $15,105 $207 $4,109 $283 $8,323 $2,183 Building and Safety $75,917 $2,187 $12,740 $15,758 $35,834 $9,398 Human Relations $1,661 $99 $681 $698 $183 Housing Policy/Homelessness $24,045 $571 $3,288 $5,966 $11,265 $2,955 Parks Maintenance $88,607 $6,180 $9,864 $22,896 $39,347 $10,320 Swim Center Maintenance $15,676 $1,814 $822 $4,634 $6,659 $1,747 Urban Forest Services $8,950 $952 $2,466 $855 $3,705 $972 Streets Maintenance $43,470 $4,142 $8,220 $6,411 $19,565 $5,132 Traffic Signals & Lighting $14,783 $1,251 $1,644 $3,527 $6,624 $1,737 Stormwater and Flood Control $25,843 $1,243 $6,042 $2,956 $12,360 $3,242 Water Administration/Engineering $16 $16 Solid Waste Recycling $4,025 $223 $904 $299 $2,059 $540 Recreation Administration $18,241 $1,798 $3,288 $952 $9,668 $2,535 Recreation Facilities $5,726 $472 $822 $241 $3,320 $871 Page 492 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 84Schedule 6.0112022TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetYouth Services $28,567 $3,198 $6,575 $1,614 $13,610 $3,570 Community Services $12,583 $2,005 $1,644 $1,709 $5,724 $1,501 Ranger Program $20,760 $2,129 $6,575 $825 $8,898 $2,333 Aquatics $10,819 $1,127 $822 $929 $6,291 $1,650 Golf Course $21,143 $2,866 $3,288 $3,359 $9,213 $2,417 Jack House $56 $33 $10 $11 $2 Police Administration $50,133 $9,477 $5,342 $9,022 $20,829 $5,463 Patrol $217,328 $1,798 $36,988 $2,162 $139,732 $36,648 Investigations $64,097 $878 $12,329 $263 $40,107 $10,520 Police Support Services $66,136 $870 $16,850 $2,064 $36,721 $9,631 Neighborhood Services $5,592 $323 $822 $471 $3,150 $826 Traffic Safety $15,360 $555 $2,466 $263 $9,567 $2,509 Fire Administration $26,413 $3,430 $3,288 $2,057 $13,973 $3,665 Emergency Response $235,999 $2,585 $36,988 $1,764 $154,215 $40,447 Hazard Prevention $19,848 $895 $4,520 $929 $10,698 $2,806 Training Services $5,008 $1,193 $822 $981 $1,594 $418 Recruit Academy $2,849 $504 $1,021 $1,049 $275 Fire Apparatus Service $14,005 $3,164 $1,644 $2,166 $5,570 $1,461 Fire Station $2,939 $1,930 $439 $451 $119 Mobile Crisis Unit $939 $133 $203 $478 $125 Disaster Assistance $3,096 $936 $796 $1,081 $283 FD201 Local Sales Tax Fund $2,411 $2,411 FD202 Downtown Bid Fund $5,586 $83 $2,397 $2,461 $645 FD206 Law Enforcement Grant Fund $3,312 $66 $965 $1,807 $474 FD208 Tourism Bid Fund $38,714 $1,408 $14,875 $17,771 $4,660 FD212 San Luis Ranch CFD $114 $9 $46 $47 $12 FD401 Capital Outlay Engineering $4,068 $4,068 FD402 Fleet Replace $207 $207 FD403 Info Tech Replacement Fund $390 $390 FD404 Major Facility Replacement Fund $257 $257 FD406 Public Safety Equip Replacement Fund $2,516 $1,096 $1,125 $295 FD505 Affordable Housing Fund $16 $16 FD507 Transportation Impact Fee Fund $837 $837 FD601 Water Fund $215,276 $16,195 $26,212 $23,720 $81,663 $25,312 $20,756 $21,418 FD602 Sewer Fund $235,540 $23,336 $27,574 $28,788 $86,965 $25,312 $20,756 $22,809 FD611 Parking Fund $87,100 $9,510 $11,688 $14,445 $32,263 $10,732 $8,462 FD621Transit Fund $29,550 $1,856 $2,860 $8,098 $12,020 $1,564 $3,152 FD701 General Agency Fund $10,387 $58 $4,499 $4,618 $1,212 FD705 Whale Rock Fund $23,022 $2,269 $3,370 $3,335 $11,129 $2,919 FD711 Hazardous Mat Task Force Fund $1,570 $497 $390 $541 $142 FD712 City Of SLO PEG Fund $1,644 $16 $710 $728 $190 Page 493 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Departmental CostAllocation SummaryDetail page 85Schedule 6.0112022TotalAccounts PayablePayrollPurchasingGeneral FinanceUtility BillingCashierBudgetFD713 SLCUSD PEG Fund $7,611 $3,314 $3,400 $897 FD715 Boysen Ranch Conserv Easemt Fund $323 $33 $126 $130 $34 All Other $95,084 $1,267 $93,817 Total$2,560,599 $171,900 $352,545 $312,354 $1,208,386 $50,624 $147,625 $317,165 Page 494 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 495 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 7.01 NETWORK SERVICES NATURE AND EXTENT OF SERVICE CONTINUED 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 496 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesCosts to be allocatedDetail page 87Schedule 7.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $3,239,709 $3,239,709 Allocated additions: 10000000 - Building Charge $7,257 $7,257 1011001 - City Administration $62,223 $14,489 $76,712 1011501 - City Attorney $39,418 $4,735 $44,153 1011021 - City Clerk $1,628 $327 $1,955 1012000 - Finance $67,476 $12,077 $79,553 1011101 - Network Services$20,332 $20,332 1011103 - Information Services$58,022 $58,022 1012006 - Finance Support Services$3,263 $3,263 1013001 - Human Resources$41,984 $41,984 1013003 - Wellness Program$206 $206 1015005 - Facilities Maintenance$32,348 $32,348 1015008 - Fleet$18,547 $18,547 8020000 - Insurance ISF Fund$85,724 $85,724 Total allocated additions:$178,002 $292,054 $470,056 $470,056 Total to be allocated$3,417,711 $292,054 $3,709,765 Page 497 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 88Schedule 7.0032022TotalGeneral & AdminNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosWages & BenefitsSALARIES & WAGES $781,465 $331,419 $82,523 $14,848 $52,749 $2,501 $101,200 $120,814 $42,121 FRINGE BENEFITS $513,669 $217,847 $54,243 $9,760 $34,673 $1,644 $66,520 $79,413 $27,687 Other Expense and CostDATA PROCESSING SERVICES $636,491 $65 $65,421 $412,771 $116,177 $39,007 $3,050 CONTRACT SERVICES $440,645 $6,764 $21,043 $283,985 $6,000 $45,836 $59,798 ELECTRIC UTILITIES SERVICE $5,598 COMMUNICATION SERVICE $322,173 $5,155 OFFICE SUPPLIES $385,990 $25,956 $243,308 $66,528 $17,146 $9,452 $2,143 $9,160 MISC MATERIALS & SUPPLIES $16,285 $11,587 $783 $3,665 RENTS AND LEASES $78,882 MEMBERSHIP & CERTIFICATION $2,163 $1,571 EDUCATION & TRAINING $55,394 $14,988 $8,069 $32,337 TRIPS AND MEETINGS $954 $954 Departmental Expenditures$3,239,709 $616,306 $474,607 $820,229 $104,568 $4,145 $299,349 $287,996 $145,481 Additions: 1stOther $178,002 $78,800 $15,628 $21,206 $9,960 $1,180 $17,005 $22,279 $4,685 Functional Cost$3,417,711 $695,106 $490,235 $841,435 $114,528 $5,325 $316,354 $310,275 $150,166 Reallocate Admin ($695,106) $125,754 $217,331 $27,707 $1,098 $79,317 $76,308 $38,547 Allocable Costs$3,417,711 $615,989 $1,058,766 $142,235 $6,423 $395,671 $386,583 $188,713 1st Allocation$3,417,711 $615,989 $1,058,766 $142,235 $6,423 $395,671 $386,583 $188,713 Additions: 2ndOther $292,054 $129,290 $25,641 $34,794 $16,341 $1,936 $27,900 $36,554 $7,686 Functional Cost$292,054 $129,290 $25,641 $34,794 $16,341 $1,936 $27,900 $36,554 $7,686 Reallocate Admin ($129,290) $23,390 $40,424 $5,153 $204 $14,753 $14,193 $7,170 Allocable Costs$292,054 $49,031 $75,218 $21,494 $2,140 $42,653 $50,747 $14,856 2nd Allocation$292,054 $49,031 $75,218 $21,494 $2,140 $42,653 $50,747 $14,856 Total allocated$3,709,765 $665,020 $1,133,984 $163,729 $8,563 $438,324 $437,330 $203,569 Page 498 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesSchedule of costs to beallocated by functionDetail page 89Schedule 7.0032022TelemetryCellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpWages & BenefitsSALARIES & WAGES $1,250 $7,033 $6,486 $11,878 $6,643 FRINGE BENEFITS $822 $4,623 $4,263 $7,808 $4,366 Other Expense and CostDATA PROCESSING SERVICESCONTRACT SERVICES $14,530 $1,989 $600 $100 ELECTRIC UTILITIES SERVICE$5,598 COMMUNICATION SERVICE $140,858 $171,571 $4,589 OFFICE SUPPLIES $9,132 $3,165 MISC MATERIALS & SUPPLIES$250 RENTS AND LEASES$2,400 $35,065 $41,417 MEMBERSHIP & CERTIFICATION$592 EDUCATION & TRAININGTRIPS AND MEETINGSDepartmental Expenditures$2,072 $167,044 $193,441 $2,400 $60,949 $52,426 $8,696 Additions: 1stOther $268 $393 $572 $5,704 $322 Functional Cost$2,340 $167,437 $194,013 $2,400 $66,653 $52,748 $8,696 Reallocate Admin $549 $44,261 $51,255 $636 $16,149 $13,891 $2,303 Allocable Costs$2,889 $211,698 $245,268 $3,036 $82,802 $66,639 $10,999 1st Allocation$2,889 $211,698 $245,268 $3,036 $82,802 $66,639 $10,999 Additions: 2ndOther $440 $645 $939 $9,359 $529 Functional Cost$440 $645 $939 $9,359 $529 Reallocate Admin $102 $8,232 $9,533 $118 $3,004 $2,584 $430 Allocable Costs$542 $8,877 $10,472 $118 $12,363 $3,113 $430 2nd Allocation$542 $8,877 $10,472 $118 $12,363 $3,113 $430 Total allocated$3,431 $220,575 $255,740 $3,154 $95,165 $69,752 $11,429 Page 499 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 90Schedule 7.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 738 1.487 % $9,159 $9,159 $791 $9,950 Recreation Administration 338 0.681 % $4,195 $4,195 $362 $4,557 Transportation/Plan Engineering 900 1.813 % $11,170 $11,170 $965 $12,135 City Administration 700 1.410 % $8,688 $8,688 $8,688 City Attorney 600 1.209 % $7,447 $7,447 $7,447 City Clerk 400 0.806 % $4,964 $4,964 $4,964 Human Resources 1,400 2.821 % $17,375 $17,375 $1,501 $18,876 Finance 1,800 3.627 % $22,340 $22,340 $22,340 Fleet 700 1.410 % $8,688 $8,688 $750 $9,438 City Council 500 1.007 % $6,205 $6,205 $536 $6,741 Police Administration 700 1.410 % $8,688 $8,688 $750 $9,438 Fire Administration 500 1.007 % $6,205 $6,205 $536 $6,741 FD601 Water Fund 3,470 6.991 % $43,066 $43,066 $3,720 $46,786 FD602 Sewer Fund 2,984 6.012 % $37,034 $37,034 $3,199 $40,233 FD705 Whale Rock Fund 410 0.826 % $5,088 $5,088 $440 $5,528 Stormwater and Flood Control 843 1.698 % $10,462 $10,462 $904 $11,366 FD621Transit Fund 400 0.806 % $4,964 $4,964 $429 $5,393 Recreation Facilities 400 0.806 % $4,964 $4,964 $429 $5,393 Building and Safety 1,850 3.727 % $22,960 $22,960 $1,983 $24,943 Planning 1,400 2.821 % $17,375 $17,375 $1,501 $18,876 Economic Development 100 0.201 % $1,241 $1,241 $107 $1,348 Natural Resource Protection 600 1.209 % $7,447 $7,447 $643 $8,090 Community Development Admin 705 1.420 % $8,750 $8,750 $756 $9,506 Parks Maintenance 1,500 3.022 % $18,616 $18,616 $1,608 $20,224 Streets Maintenance 1,100 2.216 % $13,652 $13,652 $1,179 $14,831 Traffic Signals & Lighting 200 0.403 % $2,482 $2,482 $214 $2,696 Youth Services 800 1.612 % $9,929 $9,929 $858 $10,787 Community Services 700 1.410 % $8,688 $8,688 $750 $9,438 Ranger Program 500 1.007 % $6,205 $6,205 $536 $6,741 Aquatics 700 1.410 % $8,688 $8,688 $750 $9,438 Patrol 4,300 8.664 % $53,367 $53,367 $4,610 $57,977 Investigations 1,500 3.022 % $18,616 $18,616 $1,608 $20,224 Neighborhood Services 200 0.403 % $2,482 $2,482 $214 $2,696 Traffic Safety 300 0.604 % $3,723 $3,723 $322 $4,045 Emergency Response 4,200 8.462 % $52,126 $52,126 $4,503 $56,629 Hazard Prevention 650 1.310 % $8,067 $8,067 $697 $8,764 Golf Course 600 1.209 % $7,447 $7,447 $643 $8,090 Police Support Services 1,700 3.425 % $21,098 $21,098 $1,823 $22,921 Information Services 950 1.914 % $11,790 $11,790 $1,019 $12,809 Fire Apparatus Service 200 0.403 % $2,482 $2,482 $214 $2,696 FD611 Parking Fund 1,428 2.877 % $17,723 $17,723 $1,531 $19,254 Page 500 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork Services & Desktop SupportDetail page 91Schedule 7.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 2.821 % $17,375 $17,375 $1,501 $18,876 Tourism and Bid Promotion 175 0.353 % $2,172 $2,172 $188 $2,360 Facilities Maintenance 500 1.007 % $6,205 $6,205 $536 $6,741 Urban Forest Services 300 0.604 % $3,723 $3,723 $322 $4,045 Swim Center Maintenance 200 0.403 % $2,482 $2,482 $214 $2,696 All Other 955 1.924 % $11,852 $11,852 $1,024 $12,876 Community Promotion 25 0.050 % $310 $310 $27 $337 Community Services Group 400 0.806 % $4,964 $4,964 $4,964 Commissions & Committees 100 0.201 % $1,241 $1,241 $107 $1,348 Engineering 700 1.410 % $8,688 $8,688 $750 $9,438 Housing Policy/Homelessness 400 0.806 % $4,964 $4,964 $429 $5,393 FD711 Hazardous Mat Task Force Fund 100 0.201 % $1,241 $1,241 $107 $1,348 Solid Waste Recycling 112 0.226 % $1,390 $1,390 $120 $1,510 Office of DEI 200 0.403 % $2,482 $2,482 $214 $2,696 Training Services 100 0.207 % $1,244 $1,244 $111 $1,355 Total49,633 100.000 %$615,989 $615,989 $49,031 $665,020 (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 501 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 92Schedule 7.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $7,134 $7,134 $556 $7,690 Facilities Maintenance 500 1.123 % $11,890 $11,890 $926 $12,816 Streets Maintenance 1,000 2.246 % $23,780 $23,780 $1,852 $25,632 Stormwater and Flood Control 735 1.651 % $17,478 $17,478 $1,361 $18,839 Traffic Signals & Lighting 200 0.449 % $4,756 $4,756 $370 $5,126 Transportation/Plan Engineering 600 1.348 % $14,268 $14,268 $1,111 $15,379 Recreation Administration 400 0.898 % $9,512 $9,512 $741 $10,253 Recreation Facilities 100 0.225 % $2,378 $2,378 $185 $2,563 Youth Services 800 1.797 % $19,024 $19,024 $1,481 $20,505 Community Services 200 0.449 % $4,756 $4,756 $370 $5,126 Ranger Program 800 1.797 % $19,024 $19,024 $1,481 $20,505 Aquatics 100 0.225 % $2,378 $2,378 $185 $2,563 Golf Course 400 0.898 % $9,512 $9,512 $741 $10,253 Police Administration 650 1.460 % $15,457 $15,457 $1,204 $16,661 Patrol 4,500 10.107 % $107,011 $107,011 $8,333 $115,344 Investigations 1,500 3.369 % $35,670 $35,670 $2,778 $38,448 Police Support Services 2,050 4.604 % $48,749 $48,749 $3,796 $52,545 Neighborhood Services 100 0.225 % $2,378 $2,378 $185 $2,563 Traffic Safety 300 0.674 % $7,134 $7,134 $556 $7,690 Fire Administration 400 0.898 % $9,512 $9,512 $741 $10,253 Emergency Response 4,500 10.107 % $107,011 $107,011 $8,333 $115,344 Hazard Prevention 550 1.235 % $13,079 $13,079 $1,019 $14,098 FD601 Water Fund 3,189 7.163 % $75,835 $75,835 $5,906 $81,741 FD621Transit Fund 348 0.782 % $8,276 $8,276 $644 $8,920 City Administration 500 1.123 % $11,890 $11,890 $11,890 Economic Development 100 0.225 % $2,378 $2,378 $185 $2,563 Natural Resource Protection 300 0.674 % $7,134 $7,134 $556 $7,690 Community Promotion 25 0.056 % $595 $595 $46 $641 City Attorney 300 0.674 % $7,134 $7,134 $7,134 City Clerk 400 0.898 % $9,512 $9,512 $9,512 Finance 1,500 3.369 % $35,670 $35,670 $35,670 Network Services 855 1.920 % $20,332 $20,332 $20,332 Information Services 850 1.909 % $20,213 $20,213 $1,574 $21,787 Human Resources 1,000 2.246 % $23,780 $23,780 $1,852 $25,632 Community Development Admin 500 1.123 % $11,890 $11,890 $926 $12,816 Building and Safety 1,550 3.481 % $36,859 $36,859 $2,870 $39,729 Public Works Administration 500 1.123 % $11,890 $11,890 $926 $12,816 Parks Maintenance 1,200 2.695 % $28,536 $28,536 $2,222 $30,758 Swim Center Maintenance 100 0.225 % $2,378 $2,378 $185 $2,563 Fire Apparatus Service 200 0.449 % $4,756 $4,756 $370 $5,126 Fleet 600 1.348 % $14,268 $14,268 $1,111 $15,379 Page 502 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofEnterprise AppsDetail page 93Schedule 7.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $33,815 $33,815 $2,633 $36,448 CIP Project Engineering 1,400 3.144 % $33,292 $33,292 $2,593 $35,885 Planning 1,000 2.246 % $23,780 $23,780 $1,852 $25,632 City Council 500 1.123 % $11,890 $11,890 $926 $12,816 Tourism and Bid Promotion 175 0.393 % $4,162 $4,162 $324 $4,486 Community Services Group 350 0.786 % $8,323 $8,323 $8,323 Housing Policy/Homelessness 400 0.898 % $9,512 $9,512 $741 $10,253 Solid Waste Recycling 110 0.247 % $2,616 $2,616 $204 $2,820 Office of DEI 100 0.225 % $2,378 $2,378 $185 $2,563 Engineering 500 1.123 % $11,890 $11,890 $926 $12,816 Training Services 100 0.225 % $2,378 $2,378 $185 $2,563 FD705 Whale Rock Fund 410 0.921 % $9,750 $9,750 $759 $10,509 FD602 Sewer Fund 3,354 7.533 % $79,763 $79,763 $6,212 $85,975 Total44,523 100.000 %$1,058,766 $1,058,766 $75,218 $1,133,984 (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 503 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofMDC SupportDetail page 94Schedule 7.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPatrol 43 63.235 % $89,943 $89,943 $13,592 $103,535 Emergency Response 23 33.824 % $48,109 $48,109 $7,270 $55,379 FD611 Parking Fund 2 2.941 % $4,183 $4,183 $632 $4,815 Total68 100.000 %$142,235 $142,235 $21,494 $163,729 (A) Alloc basis:Number of MDCs by Fund/Department/DivisionSource:Page 504 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 95Schedule 7.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 300 0.987 % $63 $63 $24 $87 Information Services 850 2.796 % $180 $180 $69 $249 Facilities Maintenance 600 1.974 % $127 $127 $49 $176 City Administration 900 2.961 % $190 $190 $190 Police Support Services 400 1.316 % $85 $85 $33 $118 FD601 Water Fund 3,300 10.855 % $697 $697 $269 $966 FD602 Sewer Fund 2,500 8.224 % $528 $528 $203 $731 Finance 1,500 4.934 % $317 $317 $317 Human Resources 1,300 4.276 % $275 $275 $106 $381 Community Development Admin 600 1.974 % $127 $127 $49 $176 Recreation Administration 600 1.974 % $127 $127 $49 $176 Police Administration 300 0.987 % $63 $63 $24 $87 Fire Administration 700 2.303 % $148 $148 $57 $205 Hazard Prevention 400 1.316 % $85 $85 $33 $118 City Attorney 900 2.961 % $190 $190 $190 Public Works Administration 500 1.645 % $106 $106 $41 $147 Transportation/Plan Engineering 500 1.645 % $106 $106 $41 $147 Aquatics 400 1.316 % $85 $85 $33 $118 Economic Development 100 0.329 % $21 $21 $8 $29 Natural Resource Protection 700 2.303 % $148 $148 $57 $205 City Clerk 500 1.645 % $106 $106 $106 Fleet 400 1.316 % $85 $85 $33 $118 Planning 800 2.632 % $169 $169 $65 $234 Recreation Facilities 200 0.658 % $42 $42 $16 $58 Ranger Program 700 2.303 % $148 $148 $57 $205 FD611 Parking Fund 200 0.658 % $42 $42 $16 $58 CIP Project Engineering 1,900 6.250 % $401 $401 $155 $556 Tourism and Bid Promotion 75 0.247 % $16 $16 $6 $22 Building and Safety 1,000 3.289 % $211 $211 $81 $292 Urban Forest Services 100 0.329 % $21 $21 $8 $29 Youth Services 1,200 3.947 % $254 $254 $98 $352 Community Services 400 1.316 % $85 $85 $33 $118 Golf Course 300 0.987 % $63 $63 $24 $87 Fire Apparatus Service 400 1.316 % $85 $85 $33 $118 FD621Transit Fund 200 0.658 % $42 $42 $16 $58 FD705 Whale Rock Fund 200 0.658 % $42 $42 $16 $58 All Other 1,550 5.099 % $327 $327 $126 $453 Community Services Group 300 0.987 % $63 $63 $63 Engineering 100 0.329 % $21 $21 $8 $29 Housing Policy/Homelessness 200 0.658 % $42 $42 $16 $58 Parks Maintenance 300 0.987 % $63 $63 $24 $87 Page 505 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTablet SupportDetail page 96Schedule 7.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEmergency Response 500 1.645 % $106 $106 $41 $147 Stormwater and Flood Control 500 1.645 % $106 $106 $41 $147 Solid Waste Recycling 200 0.658 % $42 $42 $16 $58 Community Promotion 25 0.082 % $5 $5 $2 $7 Office of DEI 200 0.658 % $42 $42 $16 $58 Streets Maintenance 100 0.329 % $21 $21 $8 $29 Patrol 200 0.658 % $42 $42 $16 $58 Neighborhood Services 100 0.329 % $21 $21 $8 $29 Mobile Crisis Unit 200 0.651 % $42 $42 $16 $58 Total30,400 100.000 %$6,423 $6,423 $2,140 $8,563 (A) Alloc basis:Number of Tablets by Fund/Department/DivisionSource:Page 506 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 97Schedule 7.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 38 0.176 % $696 $696 $79 $775 Economic Development 8 0.037 % $147 $147 $17 $164 Natural Resource Protection 46 0.213 % $843 $843 $95 $938 City Attorney 46 0.213 % $843 $843 $843 City Clerk 131 0.606 % $2,400 $2,400 $2,400 Finance 737 3.412 % $13,500 $13,500 $13,500 Information Services 1,073 4.967 % $19,654 $19,654 $2,220 $21,874 Human Resources 107 0.495 % $1,960 $1,960 $221 $2,181 Community Development Admin 592 2.741 % $10,844 $10,844 $1,225 $12,069 Planning 638 2.954 % $11,686 $11,686 $1,320 $13,006 Building and Safety 642 2.972 % $11,760 $11,760 $1,328 $13,088 Public Works Administration 257 1.190 % $4,708 $4,708 $532 $5,240 Parks Maintenance 315 1.458 % $5,770 $5,770 $652 $6,422 Facilities Maintenance 438 2.028 % $8,023 $8,023 $906 $8,929 Streets Maintenance 284 1.315 % $5,202 $5,202 $588 $5,790 Stormwater and Flood Control 265 1.227 % $4,854 $4,854 $548 $5,402 Traffic Signals & Lighting 515 2.384 % $9,433 $9,433 $1,065 $10,498 Fleet 254 1.176 % $4,653 $4,653 $525 $5,178 City Administration 69 0.319 % $1,264 $1,264 $1,264 Transportation/Plan Engineering 569 2.634 % $10,423 $10,423 $1,177 $11,600 Recreation Administration 26 0.120 % $476 $476 $54 $530 Recreation Facilities 31 0.144 % $568 $568 $64 $632 Youth Services 61 0.282 % $1,117 $1,117 $126 $1,243 Community Services 54 0.250 % $989 $989 $112 $1,101 Ranger Program 38 0.176 % $696 $696 $79 $775 Aquatics 54 0.250 % $989 $989 $112 $1,101 Golf Course 46 0.213 % $843 $843 $95 $938 Police Administration 54 0.250 % $989 $989 $112 $1,101 Patrol 629 2.912 % $11,522 $11,522 $1,301 $12,823 Investigations 415 1.921 % $7,602 $7,602 $859 $8,461 Police Support Services 230 1.065 % $4,213 $4,213 $476 $4,689 Neighborhood Services 315 1.458 % $5,770 $5,770 $652 $6,422 Traffic Safety 323 1.495 % $5,916 $5,916 $668 $6,584 Fire Administration 38 0.176 % $696 $696 $79 $775 Emergency Response 729 3.375 % $13,353 $13,353 $1,508 $14,861 Hazard Prevention 557 2.579 % $10,203 $10,203 $1,152 $11,355 FD601 Water Fund 1,614 7.472 % $29,564 $29,564 $3,339 $32,903 FD611 Parking Fund 109 0.505 % $1,997 $1,997 $225 $2,222 FD621Transit Fund 431 1.995 % $7,895 $7,895 $892 $8,787 FD705 Whale Rock Fund 731 3.384 % $13,390 $13,390 $1,512 $14,902 CIP Project Engineering 307 1.421 % $5,623 $5,623 $635 $6,258 Page 507 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofServer SupportDetail page 98Schedule 7.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 15 0.069 % $275 $275 $31 $306 Urban Forest Services 223 1.032 % $4,085 $4,085 $461 $4,546 Swim Center Maintenance 215 0.995 % $3,938 $3,938 $445 $4,383 All Other 4,975 23.031 % $91,128 $91,128 $10,292 $101,420 Fire Apparatus Service 15 0.069 % $275 $275 $31 $306 FD602 Sewer Fund 1,788 8.277 % $32,751 $32,751 $3,699 $36,450 Engineering 554 2.567 % $10,145 $10,145 $1,144 $11,289 Total21,601 100.000 %$395,671 $395,671 $42,653 $438,324 (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 508 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 99Schedule 7.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 16 0.506 % $1,955 $1,955 $273 $2,228 Economic Development 3 0.095 % $367 $367 $51 $418 Natural Resource Protection 20 0.632 % $2,444 $2,444 $341 $2,785 City Attorney 34 1.075 % $4,154 $4,154 $4,154 City Clerk 67 2.118 % $8,186 $8,186 $8,186 Finance 59 1.865 % $7,209 $7,209 $7,209 Information Services 25 0.790 % $3,055 $3,055 $426 $3,481 Human Resources 46 1.454 % $5,620 $5,620 $785 $6,405 Community Development Admin 31 0.980 % $3,788 $3,788 $529 $4,317 Planning 64 2.023 % $7,820 $7,820 $1,092 $8,912 Building and Safety 48 1.517 % $5,865 $5,865 $819 $6,684 Public Works Administration 39 1.233 % $4,765 $4,765 $665 $5,430 Parks Maintenance 20 0.632 % $2,444 $2,444 $341 $2,785 Facilities Maintenance 21 0.664 % $2,566 $2,566 $358 $2,924 Streets Maintenance 19 0.601 % $2,321 $2,321 $324 $2,645 Traffic Signals & Lighting 11 0.348 % $1,344 $1,344 $188 $1,532 Fleet 20 0.632 % $2,444 $2,444 $341 $2,785 City Administration 29 0.917 % $3,543 $3,543 $3,543 Transportation/Plan Engineering 23 0.727 % $2,810 $2,810 $392 $3,202 Recreation Administration 13 0.411 % $1,588 $1,588 $222 $1,810 Recreation Facilities 64 2.023 % $7,820 $7,820 $1,092 $8,912 Youth Services 30 0.948 % $3,665 $3,665 $512 $4,177 Community Services 27 0.853 % $3,299 $3,299 $461 $3,760 Ranger Program 19 0.601 % $2,321 $2,321 $324 $2,645 Aquatics 29 0.917 % $3,543 $3,543 $495 $4,038 Golf Course 14 0.442 % $1,711 $1,711 $239 $1,950 Police Administration 45 1.422 % $5,498 $5,498 $768 $6,266 Patrol 159 5.025 % $19,427 $19,427 $2,712 $22,139 Investigations 43 1.359 % $5,254 $5,254 $733 $5,987 Police Support Services 329 10.398 % $40,198 $40,198 $5,612 $45,810 Neighborhood Services 5 0.158 % $611 $611 $85 $696 Traffic Safety 28 0.885 % $3,421 $3,421 $478 $3,899 Fire Administration 24 0.759 % $2,932 $2,932 $409 $3,341 Emergency Response 246 7.775 % $30,057 $30,057 $4,196 $34,253 Hazard Prevention 29 0.917 % $3,543 $3,543 $495 $4,038 FD601 Water Fund 182 5.752 % $22,237 $22,237 $3,105 $25,342 FD611 Parking Fund 248 7.838 % $30,301 $30,301 $4,230 $34,531 FD621Transit Fund 28 0.885 % $3,421 $3,421 $478 $3,899 FD705 Whale Rock Fund 31 0.980 % $3,788 $3,788 $529 $4,317 Stormwater and Flood Control 7 0.221 % $855 $855 $119 $974 CIP Project Engineering 36 1.138 % $4,399 $4,399 $614 $5,013 Page 509 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofNetwork SupportDetail page 100Schedule 7.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedTourism and Bid Promotion 7 0.221 % $855 $855 $119 $974 Urban Forest Services 2 0.063 % $244 $244 $34 $278 Swim Center Maintenance 14 0.442 % $1,711 $1,711 $239 $1,950 All Other 662 20.923 % $80,884 $80,884 $11,292 $92,176 FD602 Sewer Fund 248 7.835 % $30,300 $30,300 $4,230 $34,530 Total3,164 100.000 %$386,583 $386,583 $50,747 $437,330 (A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division Source:Page 510 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofRadiosDetail page 101Schedule 7.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 1 0.284 % $536 $536 $536 Police Administration 5 1.420 % $2,681 $2,681 $212 $2,893 Fire Administration 5 1.420 % $2,681 $2,681 $212 $2,893 FD601 Water Fund 32 9.091 % $17,156 $17,156 $1,354 $18,510 Stormwater and Flood Control 1 0.284 % $536 $536 $42 $578 FD611 Parking Fund 5 1.420 % $2,681 $2,681 $212 $2,893 FD621Transit Fund 28 7.955 % $15,011 $15,011 $1,185 $16,196 Recreation Facilities 2 0.568 % $1,072 $1,072 $85 $1,157 Building and Safety 4 1.136 % $2,144 $2,144 $169 $2,313 Parks Maintenance 15 4.261 % $8,042 $8,042 $635 $8,677 Traffic Signals & Lighting 2 0.568 % $1,072 $1,072 $85 $1,157 Ranger Program 3 0.852 % $1,608 $1,608 $127 $1,735 Patrol 68 19.318 % $36,456 $36,456 $2,878 $39,334 Investigations 24 6.818 % $12,867 $12,867 $1,016 $13,883 Police Support Services 7 1.989 % $3,753 $3,753 $296 $4,049 Neighborhood Services 6 1.705 % $3,217 $3,217 $254 $3,471 Traffic Safety 11 3.125 % $5,897 $5,897 $466 $6,363 Emergency Response 77 21.875 % $41,281 $41,281 $3,259 $44,540 Hazard Prevention 10 2.841 % $5,361 $5,361 $423 $5,784 Economic Development 1 0.284 % $536 $536 $42 $578 Streets Maintenance 12 3.409 % $6,433 $6,433 $508 $6,941 Fleet 2 0.568 % $1,072 $1,072 $85 $1,157 CIP Project Engineering 7 1.989 % $3,753 $3,753 $296 $4,049 Urban Forest Services 2 0.568 % $1,072 $1,072 $85 $1,157 Facilities Maintenance 5 1.420 % $2,681 $2,681 $212 $2,893 All Other 2 0.568 % $1,072 $1,072 $85 $1,157 FD602 Sewer Fund 15 4.264 % $8,042 $8,042 $633 $8,675 Total352 100.000 %$188,713 $188,713 $14,856 $203,569 (A) Alloc basis:Number of Assigned Radios by Fund/DepartmentSource:Page 511 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelemetryDetail page 102Schedule 7.0112022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 35 48.611 % $1,404 $1,404 $263 $1,667 FD602 Sewer Fund 33 45.833 % $1,324 $1,324 $248 $1,572 FD705 Whale Rock Fund 4 5.556 % $161 $161 $31 $192 Total72 100.000 %$2,889 $2,889 $542 $3,431 (A) Alloc basis:Number of Controllers by Fund/Div/DeptSource:Page 512 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 103Schedule 7.0122022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNatural Resource Protection 1 0.189 % $400 $400 $17 $417 Finance 3 0.567 % $1,201 $1,201 $1,201 Information Services 9 1.701 % $3,602 $3,602 $156 $3,758 Human Resources 3 0.567 % $1,201 $1,201 $52 $1,253 Building and Safety 20 3.781 % $8,004 $8,004 $346 $8,350 Public Works Administration 3 0.567 % $1,201 $1,201 $52 $1,253 Parks Maintenance 14 2.647 % $5,603 $5,603 $242 $5,845 Streets Maintenance 11 2.079 % $4,402 $4,402 $190 $4,592 Fleet 4 0.756 % $1,601 $1,601 $69 $1,670 Police Administration 7 1.323 % $2,801 $2,801 $121 $2,922 Patrol 79 14.934 % $31,615 $31,615 $1,367 $32,982 Investigations 28 5.293 % $11,205 $11,205 $485 $11,690 Police Support Services 5 0.945 % $2,001 $2,001 $87 $2,088 Fire Administration 18 3.403 % $7,203 $7,203 $311 $7,514 Emergency Response 31 5.860 % $12,406 $12,406 $536 $12,942 Hazard Prevention 11 2.079 % $4,402 $4,402 $190 $4,592 FD601 Water Fund 65 12.287 % $26,012 $7,917 $33,929 $1,125 $35,054 FD602 Sewer Fund 48 9.074 % $19,209 ($15,887) $3,322 $831 $4,153 City Administration 7 1.323 % $2,801 $2,801 $2,801 Ranger Program 4 0.756 % $1,601 $1,601 $69 $1,670 Community Development Admin 3 0.567 % $1,201 $1,201 $52 $1,253 Traffic Signals & Lighting 3 0.567 % $1,201 $1,201 $52 $1,253 Neighborhood Services 2 0.378 % $800 $800 $35 $835 FD611 Parking Fund 24 4.537 % $9,604 ($7,445) $2,159 $415 $2,574 City Attorney 2 0.378 % $800 $800 $800 Youth Services 11 2.079 % $4,402 $4,402 $190 $4,592 City Clerk 1 0.189 % $400 $400 $400 Traffic Safety 2 0.378 % $800 $800 $35 $835 Fire Apparatus Service 2 0.378 % $800 $800 $35 $835 Facilities Maintenance 7 1.323 % $2,801 $2,801 $121 $2,922 City Council 13 2.457 % $5,202 $5,202 $225 $5,427 CIP Project Engineering 15 2.836 % $6,003 $6,003 $260 $6,263 Urban Forest Services 5 0.945 % $2,001 $2,001 $87 $2,088 Recreation Administration 2 0.378 % $800 $800 $35 $835 Golf Course 2 0.378 % $800 $800 $35 $835 FD705 Whale Rock Fund 6 1.134 % $2,401 $5,950 $8,351 $104 $8,455 All Other 20 3.781 % $8,004 $8,004 $346 $8,350 Economic Development 2 0.378 % $800 $800 $35 $835 Community Services Group 3 0.567 % $1,201 $1,201 $1,201 Office of DEI 1 0.189 % $400 $400 $17 $417 Housing Policy/Homelessness 1 0.189 % $400 $400 $17 $417 Page 513 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCellular Data ServicesDetail page 104Schedule 7.0122022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Services 3 0.567 % $1,201 $1,201 $52 $1,253 FD621Transit Fund 28 5.296 % $11,205 ($496) $10,709 $483 $11,192 Subtotal529 100.000 %$211,698 ($9,961)$201,737 $8,877 $210,614 Direct Billed$9,961 $9,961 $9,961 Total529 100.000 %$211,698 $0 $211,698 $8,877 $220,575 (A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/DepartmentSource:Page 514 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 105Schedule 7.0132022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPublic Works Administration 180 2.098 % $5,145 $5,145 $240 $5,385 Recreation Administration 100 1.166 % $2,859 $2,859 $134 $2,993 Transportation/Plan Engineering 70 0.816 % $2,001 $2,001 $94 $2,095 City Administration 120 1.399 % $3,430 $3,430 $3,430 City Attorney 100 1.166 % $2,859 $2,859 $2,859 City Clerk 140 1.632 % $4,002 $4,002 $4,002 Human Resources 210 2.448 % $6,003 $6,003 $281 $6,284 Finance 340 3.963 % $9,719 $9,719 $9,719 Facilities Maintenance 210 2.448 % $6,003 $6,003 $281 $6,284 Fleet 50 0.583 % $1,429 $1,429 $67 $1,496 Police Administration 530 6.177 % $15,151 $15,151 $708 $15,859 Fire Administration 320 3.730 % $9,148 $9,148 $427 $9,575 FD601 Water Fund 470 5.478 % $13,435 $13,435 $628 $14,063 FD602 Sewer Fund 370 4.312 % $10,577 $10,577 $494 $11,071 FD611 Parking Fund 560 6.527 % $16,008 $16,008 $748 $16,756 FD621Transit Fund 120 1.399 % $3,430 $3,430 $160 $3,590 Recreation Facilities 150 1.748 % $4,288 $4,288 $200 $4,488 Engineering 60 0.699 % $1,715 $1,715 $80 $1,795 Building and Safety 240 2.797 % $6,861 $6,861 $321 $7,182 Planning 210 2.448 % $6,003 $6,003 $281 $6,284 Economic Development 10 0.117 % $286 $286 $13 $299 Natural Resource Protection 40 0.466 % $1,143 $1,143 $53 $1,196 Information Services 70 0.816 % $2,001 $2,001 $94 $2,095 Community Development Admin 140 1.632 % $4,002 $4,002 $187 $4,189 Parks Maintenance 340 3.963 % $9,719 $9,719 $454 $10,173 Streets Maintenance 80 0.932 % $2,287 $2,287 $107 $2,394 Traffic Signals & Lighting 40 0.466 % $1,143 $1,143 $53 $1,196 Youth Services 130 1.515 % $3,716 $3,716 $174 $3,890 Community Services 70 0.816 % $2,001 $2,001 $94 $2,095 Ranger Program 40 0.466 % $1,143 $1,143 $53 $1,196 Aquatics 90 1.049 % $2,573 $2,573 $120 $2,693 Patrol 700 8.159 % $20,010 $20,010 $935 $20,945 Investigations 260 3.030 % $7,432 $7,432 $347 $7,779 Police Support Services 505 5.886 % $14,436 $14,436 $675 $15,111 Neighborhood Services 40 0.466 % $1,143 $1,143 $53 $1,196 Traffic Safety 30 0.350 % $858 $858 $40 $898 Emergency Response 645 7.517 % $18,438 $18,438 $862 $19,300 Hazard Prevention 60 0.699 % $1,715 $1,715 $80 $1,795 Golf Course 50 0.583 % $1,429 $1,429 $67 $1,496 Fire Apparatus Service 10 0.117 % $286 $286 $13 $299 City Council 40 0.466 % $1,143 $1,143 $53 $1,196 Page 515 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTelephonesDetail page 106Schedule 7.0132022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 240 2.797 % $6,861 $6,861 $321 $7,182 Urban Forest Services 40 0.466 % $1,143 $1,143 $53 $1,196 Swim Center Maintenance 10 0.117 % $286 $286 $13 $299 FD705 Whale Rock Fund 50 0.583 % $1,429 $1,429 $67 $1,496 All Other 190 2.214 % $5,431 $5,431 $254 $5,685 Community Services Group 40 0.466 % $1,143 $1,143 $1,143 Tourism and Bid Promotion 20 0.233 % $572 $572 $27 $599 Solid Waste Recycling 20 0.233 % $572 $572 $27 $599 Training Services 10 0.117 % $286 $286 $13 $299 Stormwater and Flood Control 20 0.229 % $575 $575 $26 $601 Total8,580 100.000 %$245,268 $245,268 $10,472 $255,740 (A) Alloc basis:Number of Telephones by Fund/DepartmentSource:Page 516 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofCuestaDetail page 107Schedule 7.0142022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 1 100.000 % $3,036 $3,036 $118 $3,154 Total1 100.000 %$3,036 $3,036 $118 $3,154 (A) Alloc basis:Source:Page 517 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofSouth HillsDetail page 108Schedule 7.0152022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 300 23.077 % $19,108 $19,108 $2,853 $21,961 Fire Administration 200 15.385 % $12,739 $12,739 $1,902 $14,641 FD601 Water Fund 150 11.538 % $9,554 $9,554 $1,427 $10,981 FD602 Sewer Fund 150 11.538 % $9,554 $9,554 $1,427 $10,981 Public Works Administration 200 15.385 % $12,739 $12,739 $1,902 $14,641 Traffic Signals & Lighting 100 7.692 % $6,369 $6,369 $951 $7,320 FD621Transit Fund 200 15.385 % $12,739 $12,739 $1,901 $14,640 Total1,300 100.000 %$82,802 $82,802 $12,363 $95,165 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 518 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofTassajaraDetail page 109Schedule 7.0162022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 2 28.571 % $19,040 $19,040 $889 $19,929 Fire Administration 2 28.571 % $19,040 $19,040 $889 $19,929 Public Works Administration 1 14.286 % $9,520 $9,520 $445 $9,965 FD705 Whale Rock Fund 2 28.572 % $19,039 $19,039 $890 $19,929 Total7 100.000 %$66,639 $66,639 $3,113 $69,752 (A) Alloc basis:Number of Radio Repeaters by Fund/Department/DivisionSource:Page 519 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDetail allocation ofDirect Dept ExpDetail page 110Schedule 7.0172022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 567 6.520 % $717 $717 $28 $745 FD601 Water Fund 567 6.520 % $717 $717 $28 $745 Police Administration 3,177 36.534 % $4,018 $4,018 $157 $4,175 Fire Administration 4,385 50.426 % $5,547 $5,547 $217 $5,764 Total8,696 100.000 %$10,999 $10,999 $430 $11,429 (A) Alloc basis:Source:Page 520 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 111Schedule 7.0182022TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryCity Administration $32,342 $8,688 $11,890 $190 $1,264 $3,543 $536 Community Services Group $15,694 $4,964 $8,323 $63 City Attorney $23,427 $7,447 $7,134 $190 $843 $4,154 City Clerk $29,570 $4,964 $9,512 $106 $2,400 $8,186 Finance $89,956 $22,340 $35,670 $317 $13,500 $7,209 Network Services $20,332 $20,332 Information Services $66,053 $12,809 $21,787 $249 $21,874 $3,481 Human Resources $61,012 $18,876 $25,632 $381 $2,181 $6,405 Public Works Administration $64,827 $9,950 $12,816 $147 $5,240 $5,430 Facilities Maintenance $43,685 $6,741 $12,816 $176 $8,929 $2,924 $2,893 Fleet $37,221 $9,438 $15,379 $118 $5,178 $2,785 $1,157 CIP Project Engineering $84,082 $18,876 $35,885 $556 $6,258 $5,013 $4,049 Transportation/Plan Engineering $44,558 $12,135 $15,379 $147 $11,600 $3,202 City Council $29,270 $6,741 $12,816 $87 $775 $2,228 Office of DEI $5,734 $2,696 $2,563 $58 Economic Development $6,234 $1,348 $2,563 $29 $164 $418 $578 Natural Resource Protection $21,321 $8,090 $7,690 $205 $938 $2,785 Tourism and Bid Promotion $8,747 $2,360 $4,486 $22 $306 $974 Community Promotion $985 $337 $641 $7 Community Development Admin $44,326 $9,506 $12,816 $176 $12,069 $4,317 Commissions & Committees $1,348 $1,348 Planning $72,944 $18,876 $25,632 $234 $13,006 $8,912 Engineering $35,367 $9,438 $12,816 $29 $11,289 Building and Safety $102,581 $24,943 $39,729 $292 $13,088 $6,684 $2,313 Housing Policy/Homelessness $16,121 $5,393 $10,253 $58 Parks Maintenance $84,971 $20,224 $30,758 $87 $6,422 $2,785 $8,677 Swim Center Maintenance $11,891 $2,696 $2,563 $4,383 $1,950 Urban Forest Services $21,029 $4,045 $7,690 $29 $4,546 $278 $1,157 Streets Maintenance $62,854 $14,831 $25,632 $29 $5,790 $2,645 $6,941 Traffic Signals & Lighting $30,778 $2,696 $5,126 $10,498 $1,532 $1,157 Stormwater and Flood Control $37,907 $11,366 $18,839 $147 $5,402 $974 $578 Solid Waste Recycling $4,987 $1,510 $2,820 $58 Recreation Administration $21,154 $4,557 $10,253 $176 $530 $1,810 Recreation Facilities $23,203 $5,393 $2,563 $58 $632 $8,912 $1,157 Youth Services $45,546 $10,787 $20,505 $352 $1,243 $4,177 Community Services $22,891 $9,438 $5,126 $118 $1,101 $3,760 Ranger Program $35,472 $6,741 $20,505 $205 $775 $2,645 $1,735 Aquatics $19,951 $9,438 $2,563 $118 $1,101 $4,038 Golf Course $23,649 $8,090 $10,253 $87 $938 $1,950 Page 521 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 112Schedule 7.0182022Cellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpCity Administration $2,801 $3,430 Community Services Group $1,201 $1,143 City Attorney $800 $2,859 City Clerk $400 $4,002 Finance $1,201 $9,719 Network ServicesInformation Services $3,758 $2,095 Human Resources $1,253 $6,284 Public Works Administration $1,253 $5,385 $14,641 $9,965 Facilities Maintenance $2,922 $6,284 Fleet $1,670 $1,496 CIP Project Engineering $6,263 $7,182 Transportation/Plan Engineering $2,095 City Council $5,427 $1,196 Office of DEI $417 Economic Development $835 $299 Natural Resource Protection $417 $1,196 Tourism and Bid Promotion $599 Community PromotionCommunity Development Admin $1,253 $4,189 Commissions & CommitteesPlanning $6,284 Engineering $1,795 Building and Safety $8,350 $7,182 Housing Policy/Homelessness $417 Parks Maintenance $5,845 $10,173 Swim Center Maintenance $299 Urban Forest Services $2,088 $1,196 Streets Maintenance $4,592 $2,394 Traffic Signals & Lighting $1,253 $1,196 $7,320 Stormwater and Flood Control $601 Solid Waste Recycling $599 Recreation Administration $835 $2,993 Recreation Facilities $4,488 Youth Services $4,592 $3,890 Community Services $1,253 $2,095 Ranger Program $1,670 $1,196 Aquatics $2,693 Golf Course $835 $1,496 Page 522 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 113Schedule 7.0182022TotalNetwork Services & Desktop SupportEnterprise AppsMDC SupportTablet SupportServer SupportNetwork SupportRadiosTelemetryPolice Administration $101,292 $9,438 $16,661 $87 $1,101 $6,266 $2,893 Patrol $405,137 $57,977 $115,344 $103,535 $58 $12,823 $22,139 $39,334 Investigations $106,472 $20,224 $38,448 $8,461 $5,987 $13,883 Police Support Services $147,331 $22,921 $52,545 $118 $4,689 $45,810 $4,049 Neighborhood Services $17,908 $2,696 $2,563 $29 $6,422 $696 $3,471 Traffic Safety $30,314 $4,045 $7,690 $6,584 $3,899 $6,363 Fire Administration $81,631 $6,741 $10,253 $205 $775 $3,341 $2,893 Emergency Response $353,395 $56,629 $115,344 $55,379 $147 $14,861 $34,253 $44,540 Hazard Prevention $50,544 $8,764 $14,098 $118 $11,355 $4,038 $5,784 Training Services $4,217 $1,355 $2,563 Fire Apparatus Service $9,380 $2,696 $5,126 $118 $306 Mobile Crisis Unit $58 $58 FD601 Water Fund $268,758 $46,786 $81,741 $966 $32,903 $25,342 $18,510 $1,667 FD602 Sewer Fund $238,270 $40,233 $85,975 $731 $36,450 $34,530 $8,675 $1,572 FD611 Parking Fund $119,551 $19,254 $36,448 $4,815 $58 $2,222 $34,531 $2,893 FD621Transit Fund $72,675 $5,393 $8,920 $58 $8,787 $3,899 $16,196 FD705 Whale Rock Fund $65,386 $5,528 $10,509 $58 $14,902 $4,317 $192 FD711 Hazardous Mat Task Force Fund $1,348 $1,348 All Other $222,117 $12,876 $453 $101,420 $92,176 $1,157 Subtotal$3,699,804 $665,020 $1,133,984 $163,729 $8,563 $438,324 $437,330 $203,569 $3,431 Direct Billed $9,961 Total$3,709,765 $665,020 $1,133,984 $163,729 $8,563 $438,324 $437,330 $203,569 $3,431 Page 523 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNetwork ServicesDepartmental CostAllocation SummaryDetail page 114Schedule 7.0182022Cellular Data ServicesTelephonesCuestaSouth HillsTassajaraDirect Dept ExpPolice Administration $2,922 $15,859 $21,961 $19,929 $4,175 Patrol $32,982 $20,945 Investigations $11,690 $7,779 Police Support Services $2,088 $15,111 Neighborhood Services $835 $1,196 Traffic Safety $835 $898 Fire Administration $7,514 $9,575 $14,641 $19,929 $5,764 Emergency Response $12,942 $19,300 Hazard Prevention $4,592 $1,795 Training Services $299 Fire Apparatus Service $835 $299 Mobile Crisis UnitFD601 Water Fund $35,054 $14,063 $10,981 $745 FD602 Sewer Fund $4,153 $11,071 $3,154 $10,981 $745 FD611 Parking Fund $2,574 $16,756 FD621Transit Fund $11,192 $3,590 $14,640 FD705 Whale Rock Fund $8,455 $1,496 $19,929 FD711 Hazardous Mat Task Force FundAll Other $8,350 $5,685 Subtotal$210,614 $255,740 $3,154 $95,165 $69,752 $11,429 Direct Billed $9,961 Total$220,575 $255,740 $3,154 $95,165 $69,752 $11,429 Page 524 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 525 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesCosts to be allocatedDetail page 116Schedule 8.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,342,915 $1,342,915 Allocated additions: 10000000 - Building Charge $4,806 $4,806 1011001 - City Administration $40,561 $9,443 $50,004 1011501 - City Attorney $16,340 $1,963 $18,303 1011021 - City Clerk $1,618 $325 $1,943 1012000 - Finance $23,054 $3,872 $26,926 1011101 - Network Services $60,495 $5,558 $66,053 1011103 - Information Services$13,256 $13,256 1012006 - Finance Support Services$1,353 $1,353 1013001 - Human Resources$40,310 $40,310 1013003 - Wellness Program$205 $205 1015005 - Facilities Maintenance$9,160 $9,160 8020000 - Insurance ISF Fund$83,684 $83,684 Total allocated additions:$146,874 $169,129 $316,003 $316,003 Total to be allocated$1,489,789 $169,129 $1,658,918 Page 526 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesSchedule of costs to beallocated by functionDetail page 117Schedule 8.0032022TotalGeneral & AdminInformation ServicesEnterprise AppsWages & BenefitsSALARIES & WAGES $737,939 $125,376 $327,055 $285,508 FRINGE BENEFITS $539,911 $91,731 $239,289 $208,891 Other Expense and CostSERVICES & SUPPLIES $65,065 $11,055 $28,837 $25,173 Departmental Expenditures$1,342,915 $228,162 $595,181 $519,572 Additions: 1stOther$146,874 $146,874 Functional Cost$1,489,789 $375,036 $595,181 $519,572 Reallocate Admin($375,036) $200,237 $174,799 Allocable Costs$1,489,789 $795,418 $694,371 1st Allocation$1,489,789 $795,418 $694,371 Additions: 2ndOther$169,129 $169,129 Functional Cost$169,129 $169,129 Reallocate Admin($169,129) $90,300 $78,829 Allocable Costs$169,129 $90,300 $78,829 2nd Allocation$169,129 $90,300 $78,829 Total allocated$1,658,918 $885,718 $773,200 Page 527 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDetail allocation ofInformation ServicesDetail page 118Schedule 8.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedNetwork Services 249 5.618 % $44,688 $44,688 $44,688 Public Works Administration 368 8.303 % $66,046 $66,046 $8,479 $74,525 Community Development Admin 1,743 39.328 % $312,819 $312,819 $40,161 $352,980 FD601 Water Fund 196 4.422 % $35,176 $35,176 $4,516 $39,692 FD602 Sewer Fund 174 3.926 % $31,228 $31,228 $4,009 $35,237 Fire Administration 213 4.806 % $38,227 $38,227 $4,908 $43,135 Police Administration 542 12.229 % $97,274 $97,274 $12,489 $109,763 Recreation Administration 168 3.791 % $30,151 $30,151 $3,871 $34,022 City Administration 216 4.874 % $38,766 $38,766 $38,766 City Attorney 48 1.083 % $8,615 $8,615 $8,615 Stormwater and Flood Control 107 2.414 % $19,203 $19,203 $2,465 $21,668 FD705 Whale Rock Fund 195 4.400 % $34,997 $34,997 $4,493 $39,490 FD621Transit Fund 15 0.338 % $2,692 $2,692 $346 $3,038 FD611 Parking Fund 104 2.347 % $18,665 $18,665 $2,396 $21,061 All Other 94 2.121 % $16,871 $16,871 $2,167 $19,038 Total4,432 100.000 %$795,418 $795,418 $90,300 $885,718 (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 528 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 119Schedule 8.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $4,679 $4,679 $595 $5,274 Facilities Maintenance 500 1.123 % $7,798 $7,798 $991 $8,789 Streets Maintenance 1,000 2.246 % $15,596 $15,596 $1,982 $17,578 Stormwater and Flood Control 735 1.651 % $11,463 $11,463 $1,457 $12,920 Traffic Signals & Lighting 200 0.449 % $3,119 $3,119 $396 $3,515 Transportation/Plan Engineering 600 1.348 % $9,357 $9,357 $1,189 $10,546 Recreation Administration 400 0.898 % $6,238 $6,238 $793 $7,031 Recreation Facilities 100 0.225 % $1,560 $1,560 $198 $1,758 Youth Services 800 1.797 % $12,477 $12,477 $1,586 $14,063 Community Services 200 0.449 % $3,119 $3,119 $396 $3,515 Ranger Program 800 1.797 % $12,477 $12,477 $1,586 $14,063 Aquatics 100 0.225 % $1,560 $1,560 $198 $1,758 Golf Course 400 0.898 % $6,238 $6,238 $793 $7,031 Police Administration 650 1.460 % $10,137 $10,137 $1,288 $11,425 Patrol 4,500 10.107 % $70,181 $70,181 $8,920 $79,101 Investigations 1,500 3.369 % $23,394 $23,394 $2,973 $26,367 Police Support Services 2,050 4.604 % $31,971 $31,971 $4,064 $36,035 Neighborhood Services 100 0.225 % $1,560 $1,560 $198 $1,758 Traffic Safety 300 0.674 % $4,679 $4,679 $595 $5,274 Fire Administration 400 0.898 % $6,238 $6,238 $793 $7,031 Emergency Response 4,500 10.107 % $70,181 $70,181 $8,920 $79,101 Hazard Prevention 550 1.235 % $8,578 $8,578 $1,090 $9,668 FD601 Water Fund 3,189 7.163 % $49,735 $49,735 $6,321 $56,056 FD621Transit Fund 348 0.782 % $5,427 $5,427 $690 $6,117 City Administration 500 1.123 % $7,798 $7,798 $7,798 Economic Development 100 0.225 % $1,560 $1,560 $198 $1,758 Natural Resource Protection 300 0.674 % $4,679 $4,679 $595 $5,274 Community Promotion 25 0.056 % $390 $390 $50 $440 City Attorney 300 0.674 % $4,679 $4,679 $4,679 City Clerk 400 0.898 % $6,238 $6,238 $6,238 Finance 1,500 3.369 % $23,394 $23,394 $23,394 Network Services 855 1.920 % $13,334 $13,334 $13,334 Information Services 850 1.909 % $13,256 $13,256 $13,256 Human Resources 1,000 2.246 % $15,596 $15,596 $1,982 $17,578 Community Development Admin 500 1.123 % $7,798 $7,798 $991 $8,789 Building and Safety 1,550 3.481 % $24,173 $24,173 $3,072 $27,245 Public Works Administration 500 1.123 % $7,798 $7,798 $991 $8,789 Parks Maintenance 1,200 2.695 % $18,715 $18,715 $2,379 $21,094 Swim Center Maintenance 100 0.225 % $1,560 $1,560 $198 $1,758 Fire Apparatus Service 200 0.449 % $3,119 $3,119 $396 $3,515 Fleet 600 1.348 % $9,357 $9,357 $1,189 $10,546 Page 529 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDetail allocation ofEnterprise AppsDetail page 120Schedule 8.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $22,177 $22,177 $2,819 $24,996 CIP Project Engineering 1,400 3.144 % $21,834 $21,834 $2,775 $24,609 Planning 1,000 2.246 % $15,596 $15,596 $1,982 $17,578 City Council 500 1.123 % $7,798 $7,798 $991 $8,789 Tourism and Bid Promotion 175 0.393 % $2,729 $2,729 $347 $3,076 Community Services Group 350 0.786 % $5,459 $5,459 $5,459 Housing Policy/Homelessness 400 0.898 % $6,238 $6,238 $793 $7,031 Solid Waste Recycling 110 0.247 % $1,716 $1,716 $218 $1,934 Office of DEI 100 0.225 % $1,560 $1,560 $198 $1,758 Engineering 500 1.123 % $7,798 $7,798 $991 $8,789 Training Services 100 0.225 % $1,560 $1,560 $198 $1,758 FD705 Whale Rock Fund 410 0.921 % $6,394 $6,394 $813 $7,207 FD602 Sewer Fund 3,354 7.533 % $52,306 $52,306 $6,651 $58,957 Total44,523 100.000 %$694,371 $694,371 $78,829 $773,200 (A) Alloc basis:Source:Page 530 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 121Schedule 8.0062022TotalInformation ServicesEnterprise AppsCity Administration$46,564 $38,766 $7,798 Community Services Group$5,459 $5,459 City Attorney$13,294 $8,615 $4,679 City Clerk$6,238 $6,238 Finance $23,394 $23,394 Network Services$58,022 $44,688 $13,334 Information Services$13,256 $13,256 Human Resources$17,578 $17,578 Public Works Administration$83,314 $74,525 $8,789 Facilities Maintenance$8,789 $8,789 Fleet$10,546 $10,546 CIP Project Engineering$24,609 $24,609 Transportation/Plan Engineering$10,546 $10,546 City Council$8,789 $8,789 Office of DEI$1,758 $1,758 Economic Development$1,758 $1,758 Natural Resource Protection$5,274 $5,274 Tourism and Bid Promotion$3,076 $3,076 Community Promotion$440 $440 Community Development Admin $361,769 $352,980 $8,789 Planning$17,578 $17,578 Engineering$8,789 $8,789 Building and Safety$27,245 $27,245 Housing Policy/Homelessness$7,031 $7,031 Parks Maintenance$21,094 $21,094 Swim Center Maintenance$1,758 $1,758 Urban Forest Services$5,274 $5,274 Streets Maintenance$17,578 $17,578 Traffic Signals & Lighting$3,515 $3,515 Stormwater and Flood Control$34,588 $21,668 $12,920 Solid Waste Recycling$1,934 $1,934 Recreation Administration$41,053 $34,022 $7,031 Recreation Facilities$1,758 $1,758 Youth Services$14,063 $14,063 Community Services$3,515 $3,515 Ranger Program$14,063 $14,063 Aquatics$1,758 $1,758 Golf Course $7,031 $7,031 Police Administration$121,188 $109,763 $11,425 Patrol$79,101 $79,101 Investigations$26,367 $26,367 Page 531 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInformation ServicesDepartmental CostAllocation SummaryDetail page 122Schedule 8.0062022TotalInformation ServicesEnterprise AppsPolice Support Services$36,035 $36,035 Neighborhood Services$1,758 $1,758 Traffic Safety$5,274 $5,274 Fire Administration$50,166 $43,135 $7,031 Emergency Response$79,101 $79,101 Hazard Prevention$9,668 $9,668 Training Services$1,758 $1,758 Fire Apparatus Service$3,515 $3,515 FD601 Water Fund$95,748 $39,692 $56,056 FD602 Sewer Fund$94,194 $35,237 $58,957 FD611 Parking Fund$46,057 $21,061 $24,996 FD621Transit Fund$9,155 $3,038 $6,117 FD705 Whale Rock Fund$46,697 $39,490 $7,207 All Other$19,038 $19,038 Total$1,658,918 $885,718 $773,200 Page 532 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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. Page 533 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesCosts to be allocatedDetail page 124Schedule 9.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $106,558 $106,558 Allocated additions: 1011001 - City Administration $1,217 $284 $1,501 1011501 - City Attorney $1,297 $155 $1,452 1012000 - Finance $3,808 $777 $4,585 8020000 - Insurance ISF Fund$87 $87 Total allocated additions:$6,322 $1,303 $7,625 $7,625 Total to be allocated$112,880 $1,303 $114,183 Page 534 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesSchedule of costs to beallocated by functionDetail page 125Schedule 9.0032022TotalGeneral & AdminGeneral Support ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSUPPORT SERVICES$106,558 $106,558 Departmental Expenditures$106,558 $106,558 Additions: 1stOther$6,322 $6,322 Functional Cost$112,880 $6,322 $106,558 Reallocate Admin($6,322) $6,322 Allocable Costs$112,880 $112,880 1st Allocation$112,880 $112,880 Additions: 2ndOther$1,303 $1,303 Functional Cost$1,303 $1,303 Reallocate Admin($1,303) $1,303 Allocable Costs$1,303 $1,303 2nd Allocation$1,303 $1,303 Total allocated$114,183 $114,183 Page 535 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 126Schedule 9.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.219 % $248 $248 $3 $251 Cultural Activities 332,351 0.297 % $335 $335 $4 $339 Economic Development 881,015 0.786 % $887 $887 $11 $898 Natural Resource Protection 1,017,359 0.908 % $1,025 $1,025 $13 $1,038 Community Promotion 415,604 0.371 % $419 $419 $5 $424 City Attorney 1,374,705 1.227 % $1,385 $1,385 $1,385 City Clerk 601,382 0.537 % $606 $606 $606 Finance 2,386,753 2.130 % $2,404 $2,404 $2,404 Network Services 3,239,708 2.891 % $3,263 $3,263 $3,263 Human Resources 1,924,607 1.717 % $1,939 $1,939 $25 $1,964 Insurance ISF Fund 4,251,072 3.793 % $4,282 $4,282 $55 $4,337 Wellness Program 10,134 0.009 % $10 $10 $10 Community Development Admin 902,888 0.806 % $909 $909 $12 $921 Commissions & Committees 13,508 0.012 % $14 $14 $14 Planning 1,827,448 1.631 % $1,841 $1,841 $24 $1,865 Building and Safety 3,235,392 2.887 % $3,259 $3,259 $42 $3,301 Public Works Administration 1,069,343 0.954 % $1,077 $1,077 $14 $1,091 Parks Maintenance 3,552,669 3.170 % $3,578 $3,578 $46 $3,624 Swim Center Maintenance 601,262 0.537 % $606 $606 $8 $614 Urban Forest Services 334,499 0.298 % $337 $337 $4 $341 Facilities Maintenance 1,359,287 1.213 % $1,369 $1,369 $18 $1,387 Streets Maintenance 1,766,497 1.576 % $1,779 $1,779 $23 $1,802 Stormwater and Flood Control 1,115,930 0.996 % $1,124 $1,124 $14 $1,138 Traffic Signals & Lighting 598,015 0.534 % $602 $602 $8 $610 Fleet 1,395,775 1.245 % $1,406 $1,406 $18 $1,424 City Administration 1,417,084 1.264 % $1,427 $1,427 $1,427 Transportation/Plan Engineering 1,123,041 1.002 % $1,131 $1,131 $14 $1,145 Recreation Administration 872,934 0.779 % $879 $879 $11 $890 Recreation Facilities 299,765 0.267 % $302 $302 $4 $306 Youth Services 1,228,850 1.097 % $1,238 $1,238 $16 $1,254 Ranger Program 803,371 0.717 % $809 $809 $10 $819 Aquatics 568,014 0.507 % $572 $572 $7 $579 Police Administration 1,880,726 1.678 % $1,894 $1,894 $24 $1,918 Patrol 12,616,286 11.258 % $12,708 $12,708 $163 $12,871 Investigations 3,621,224 3.231 % $3,647 $3,647 $47 $3,694 Neighborhood Services 284,409 0.254 % $286 $286 $4 $290 Traffic Safety 863,845 0.771 % $870 $870 $11 $881 Fire Administration 1,261,650 1.126 % $1,271 $1,271 $16 $1,287 Emergency Response 13,924,054 12.424 % $14,025 $14,025 $180 $14,205 Hazard Prevention 965,976 0.862 % $973 $973 $12 $985 Training Services 143,900 0.128 % $145 $145 $2 $147 Page 536 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDetail allocation ofGeneral Support ServicesDetail page 127Schedule 9.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 40,691 0.036 % $41 $41 $1 $42 Disaster Assistance 97,605 0.087 % $98 $98 $1 $99 FD202 Downtown Bid Fund 222,141 0.198 % $224 $224 $3 $227 FD601 Water Fund 7,373,267 6.579 % $7,427 $7,427 $95 $7,522 FD611 Parking Fund 2,912,940 2.599 % $2,934 $2,934 $38 $2,972 FD602 Sewer Fund 7,851,974 7.006 % $7,909 $7,909 $101 $8,010 Golf Course 831,862 0.742 % $838 $838 $11 $849 FD705 Whale Rock Fund 1,004,841 0.897 % $1,012 $1,012 $13 $1,025 Information Services 1,342,915 1.198 % $1,353 $1,353 $1,353 FD208 Tourism Bid Fund 1,604,475 1.432 % $1,616 $1,616 $21 $1,637 FD621Transit Fund 1,085,357 0.968 % $1,093 $1,093 $14 $1,107 FD206 Law Enforcement Grant Fund 163,144 0.146 % $164 $164 $2 $166 Fire Apparatus Service 502,880 0.449 % $507 $507 $6 $513 Police Support Services 3,315,494 2.958 % $3,339 $3,339 $43 $3,382 Community Services 516,824 0.461 % $521 $521 $7 $528 FD711 Hazardous Mat Task Force Fund 48,857 0.044 % $49 $49 $1 $50 Human Relations 63,055 0.056 % $64 $64 $1 $65 CIP Project Engineering 2,664,647 2.378 % $2,684 $2,684 $34 $2,718 Community Services Group 660,112 0.589 % $665 $665 $665 Solid Waste Recycling 185,845 0.166 % $187 $187 $2 $189 Finance Non Departmental 288,297 0.257 % $290 $290 $4 $294 Office of DEI 149,224 0.133 % $150 $150 $2 $152 Engineering 751,455 0.671 % $757 $757 $10 $767 Housing Policy/Homelessness 1,017,132 0.908 % $1,024 $1,024 $13 $1,037 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.084 % $95 $95 $1 $96 Mobile Crisis Unit 43,085 0.038 % $43 $43 $1 $44 FD201 Local Sales Tax Fund (12)FD212 San Luis Ranch CFD 4,240 0.004 % $4 $4 $4 FD701 General Agency Fund 416,979 0.372 % $420 $420 $5 $425 FD712 City Of SLO PEG Fund 65,750 0.059 % $66 $66 $1 $67 FD715 Boysen Ranch Conserv Easemt Fund 11,739 0.010 % $12 $12 $12 FD406 Public Safety Equip Replacement Fund 101,554 0.091 % $102 $102 $1 $103 FD713 SLCUSD PEG Fund 307,160 0.274 % $310 $310 $3 $313 All Other 38 Total112,069,444 100.000 %$112,880 $112,880 $1,303 $114,183 (A) Alloc basis:Total Operating Expenditures by Department/DivisionSource:Page 537 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 128Schedule 9.0052022TotalGeneral Support ServicesCity Administration$1,427 $1,427 Community Services Group$665 $665 City Attorney$1,385 $1,385 City Clerk$606 $606 Finance $2,404 $2,404 Network Services$3,263 $3,263 Information Services$1,353 $1,353 Human Resources$1,964 $1,964 Wellness Program$10 $10 Public Works Administration$1,091 $1,091 Facilities Maintenance$1,387 $1,387 Fleet$1,424 $1,424 CIP Project Engineering$2,718 $2,718 Transportation/Plan Engineering$1,145 $1,145 Insurance ISF Fund$4,337 $4,337 City Council$251 $251 Office of DEI$152 $152 Cultural Activities$339 $339 Economic Development$898 $898 Natural Resource Protection$1,038 $1,038 Community Promotion$424 $424 Finance Non Departmental$294 $294 Community Development Admin$921 $921 Commissions & Committees$14 $14 Planning$1,865 $1,865 Engineering$767 $767 Building and Safety$3,301 $3,301 Human Relations$65 $65 Housing Policy/Homelessness$1,037 $1,037 Parks Maintenance$3,624 $3,624 Swim Center Maintenance$614 $614 Urban Forest Services$341 $341 Streets Maintenance$1,802 $1,802 Traffic Signals & Lighting$610 $610 Stormwater and Flood Control$1,138 $1,138 Solid Waste Recycling$189 $189 Recreation Administration$890 $890 Recreation Facilities$306 $306 Youth Services$1,254 $1,254 Community Services$528 $528 Page 538 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFinance Support ServicesDepartmental CostAllocation SummaryDetail page 129Schedule 9.0052022TotalGeneral Support ServicesRanger Program$819 $819 Aquatics$579 $579 Golf Course $849 $849 Jack House$1 $1 Police Administration$1,918 $1,918 Patrol$12,871 $12,871 Investigations$3,694 $3,694 Police Support Services$3,382 $3,382 Neighborhood Services$290 $290 Traffic Safety$881 $881 Fire Administration$1,287 $1,287 Emergency Response$14,205 $14,205 Hazard Prevention$985 $985 Training Services$147 $147 Recruit Academy$96 $96 Fire Apparatus Service$513 $513 Fire Station$42 $42 Mobile Crisis Unit$44 $44 Disaster Assistance$99 $99 FD201 Local Sales Tax FundFD202 Downtown Bid Fund$227 $227 FD206 Law Enforcement Grant Fund$166 $166 FD208 Tourism Bid Fund$1,637 $1,637 FD212 San Luis Ranch CFD$4 $4 FD406 Public Safety Equip Replacement Fund$103 $103 FD601 Water Fund$7,522 $7,522 FD602 Sewer Fund$8,010 $8,010 FD611 Parking Fund$2,972 $2,972 FD621Transit Fund$1,107 $1,107 FD701 General Agency Fund$425 $425 FD705 Whale Rock Fund$1,025 $1,025 FD711 Hazardous Mat Task Force Fund$50 $50 FD712 City Of SLO PEG Fund$67 $67 FD713 SLCUSD PEG Fund$313 $313 FD715 Boysen Ranch Conserv Easemt Fund$12 $12 All OtherTotal$114,183 $114,183 Page 539 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 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 Direct Exp – These costs are associated with contract services expenditures related labor negotiations. Costs are allocated directly to the benefiting General Fund Department. Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments and Funds. Page 540 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesCosts to be allocatedDetail page 131Schedule 10.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,924,607 $1,924,607 Allocated additions: 10000000 - Building Charge $2,922 $2,922 1011001 - City Administration $21,979 $5,120 $27,099 1011501 - City Attorney $23,418 $2,813 $26,231 1011021 - City Clerk $20,460 $6,432 $26,892 1012000 - Finance $37,516 $6,521 $44,037 1011101 - Network Services $56,214 $4,798 $61,012 1011103 - Information Services $15,596 $1,982 $17,578 1012006 - Finance Support Services $1,939 $25 $1,964 1013003 - Wellness Program$241 $241 1015005 - Facilities Maintenance$13,023 $13,023 8020000 - Insurance ISF Fund$98,734 $98,734 Total allocated additions:$180,044 $139,689 $319,733 $319,733 Total to be allocated$2,104,651 $139,689 $2,244,340 Page 541 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesSchedule of costs to beallocated by functionDetail page 132Schedule 10.0032022TotalGeneral & AdminHuman ResourcesOther Direct ExpTiution ReimbursementWages & BenefitsSALARIES & WAGES $835,235 $835,235 FRINGE BENEFITS $565,248 $565,248 Other Expense and CostSERVICES & SUPPLIES $41,699 $41,699 CONTRACT SERVICES $466,908 $445,253 $21,655 TUITION REIMBURSEMENT $15,517 $15,517 Departmental Expenditures$1,924,607 $1,887,435 $21,655 $15,517 Additions: 1stOther $180,044 $180,044 Functional Cost$2,104,651 $180,044 $1,887,435 $21,655 $15,517 Reallocate Admin($180,044) $176,567 $2,026 $1,451 Allocable Costs$2,104,651 $2,064,002 $23,681 $16,968 1st Allocation$2,104,651 $2,064,002 $23,681 $16,968 Additions: 2ndOther $139,689 $139,689 Functional Cost$139,689 $139,689 Reallocate Admin($139,689) $136,991 $1,572 $1,126 Allocable Costs$139,689 $136,991 $1,572 $1,126 2nd Allocation$139,689 $136,991 $1,572 $1,126 Total allocated$2,244,340 $2,200,993 $25,253 $18,094 Page 542 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 133Schedule 10.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.689 % $14,227 $14,227 $1,060 $15,287 Facilities Maintenance 500 1.149 % $23,712 $23,712 $1,767 $25,479 Streets Maintenance 1,000 2.298 % $47,423 $47,423 $3,534 $50,957 Stormwater and Flood Control 735 1.689 % $34,856 $34,856 $2,597 $37,453 Traffic Signals & Lighting 200 0.460 % $9,485 $9,485 $707 $10,192 Transportation/Plan Engineering 600 1.379 % $28,454 $28,454 $2,120 $30,574 Recreation Administration 400 0.919 % $18,969 $18,969 $1,413 $20,382 Recreation Facilities 100 0.230 % $4,742 $4,742 $353 $5,095 Youth Services 800 1.838 % $37,939 $37,939 $2,827 $40,766 Community Services 200 0.460 % $9,485 $9,485 $707 $10,192 Ranger Program 800 1.838 % $37,939 $37,939 $2,827 $40,766 Aquatics 100 0.230 % $4,742 $4,742 $353 $5,095 Golf Course 400 0.919 % $18,969 $18,969 $1,413 $20,382 Police Administration 650 1.493 % $30,825 $30,825 $2,297 $33,122 Patrol 4,500 10.339 % $213,405 $213,405 $15,901 $229,306 Investigations 1,500 3.446 % $71,135 $71,135 $5,300 $76,435 Police Support Services 2,050 4.710 % $97,218 $97,218 $7,244 $104,462 Neighborhood Services 100 0.230 % $4,742 $4,742 $353 $5,095 Traffic Safety 300 0.689 % $14,227 $14,227 $1,060 $15,287 Fire Administration 400 0.919 % $18,969 $18,969 $1,413 $20,382 Emergency Response 4,500 10.339 % $213,405 $213,405 $15,901 $229,306 Hazard Prevention 550 1.264 % $26,083 $26,083 $1,943 $28,026 FD601 Water Fund 3,189 7.327 % $151,233 $151,233 $11,269 $162,502 FD621Transit Fund 348 0.800 % $16,503 $16,503 $1,230 $17,733 City Administration 500 1.149 % $23,712 $23,712 $23,712 Economic Development 100 0.230 % $4,742 $4,742 $353 $5,095 Natural Resource Protection 300 0.689 % $14,227 $14,227 $1,060 $15,287 Community Promotion 25 0.057 % $1,186 $1,186 $88 $1,274 City Attorney 300 0.689 % $14,227 $14,227 $14,227 City Clerk 400 0.919 % $18,969 $18,969 $18,969 Finance 1,500 3.446 % $71,135 $71,135 $71,135 Network Services 855 1.964 % $40,547 $40,547 $40,547 Information Services 850 1.953 % $40,310 $40,310 $40,310 Community Development Admin 500 1.149 % $23,712 $23,712 $1,767 $25,479 Building and Safety 1,550 3.561 % $73,506 $73,506 $5,477 $78,983 Public Works Administration 500 1.149 % $23,712 $23,712 $1,767 $25,479 Parks Maintenance 1,200 2.757 % $56,908 $56,908 $4,240 $61,148 Swim Center Maintenance 100 0.230 % $4,742 $4,742 $353 $5,095 Fire Apparatus Service 200 0.460 % $9,485 $9,485 $707 $10,192 Fleet 600 1.379 % $28,454 $28,454 $2,120 $30,574 FD611 Parking Fund 1,422 3.267 % $67,436 $67,436 $5,025 $72,461 Page 543 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofHuman ResourcesDetail page 134Schedule 10.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 1,400 3.217 % $66,393 $66,393 $4,947 $71,340 Planning 1,000 2.298 % $47,423 $47,423 $3,534 $50,957 City Council 500 1.149 % $23,712 $23,712 $1,767 $25,479 Tourism and Bid Promotion 175 0.402 % $8,299 $8,299 $618 $8,917 Community Services Group 350 0.804 % $16,598 $16,598 $16,598 Housing Policy/Homelessness 400 0.919 % $18,969 $18,969 $1,413 $20,382 Solid Waste Recycling 110 0.253 % $5,217 $5,217 $389 $5,606 Office of DEI 100 0.230 % $4,742 $4,742 $353 $5,095 Engineering 500 1.149 % $23,712 $23,712 $1,767 $25,479 Training Services 100 0.230 % $4,742 $4,742 $353 $5,095 FD705 Whale Rock Fund 410 0.942 % $19,444 $19,444 $1,449 $20,893 FD602 Sewer Fund 3,354 7.705 % $159,054 $159,054 $11,855 $170,909 Total43,523 100.000 %$2,064,002 $2,064,002 $136,991 $2,200,993 (A) Alloc basis:Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)Source:Page 544 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofOther Direct ExpDetail page 135Schedule 10.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 13,946 64.401 % $15,251 $15,251 $1,012 $16,263 Fire Administration 7,709 35.599 % $8,430 $8,430 $560 $8,990 Total21,655 100.000 %$23,681 $23,681 $1,572 $25,253 (A) Alloc basis:Directly to the Benefiting General Fund DepartmentSource:Page 545 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDetail allocation ofTiution ReimbursementDetail page 136Schedule 10.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPolice Administration 1,500 9.667 % $1,640 $1,640 $119 $1,759 Fire Administration 6,404 41.271 % $7,003 $7,003 $508 $7,511 FD602 Sewer Fund 3,000 19.334 % $3,281 $3,281 $238 $3,519 FD601 Water Fund 299 1.927 % $327 $327 $24 $351 All Other 1,500 9.667 % $1,640 $1,640 $119 $1,759 Community Development Admin 1,500 9.667 % $1,640 $1,640 $118 $1,758 Network Services 1,314 8.467 % $1,437 $1,437 $1,437 Total15,517 100.000 %$16,968 $16,968 $1,126 $18,094 (A) Alloc basis:Tuition Exp by General Fund Department/DivisionSource:Page 546 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 137Schedule 10.0072022TotalHuman ResourcesOther Direct ExpTiution ReimbursementCity Administration $23,712 $23,712 Community Services Group $16,598 $16,598 City Attorney $14,227 $14,227 City Clerk$18,969 $18,969 Finance $71,135 $71,135 Network Services $41,984 $40,547 $1,437 Information Services $40,310 $40,310 Public Works Administration $25,479 $25,479 Facilities Maintenance $25,479 $25,479 Fleet$30,574 $30,574 CIP Project Engineering $71,340 $71,340 Transportation/Plan Engineering $30,574 $30,574 City Council$25,479 $25,479 Office of DEI$5,095 $5,095 Economic Development $5,095 $5,095 Natural Resource Protection $15,287 $15,287 Tourism and Bid Promotion $8,917 $8,917 Community Promotion $1,274 $1,274 Community Development Admin $27,237 $25,479 $1,758 Planning$50,957 $50,957 Engineering$25,479 $25,479 Building and Safety $78,983 $78,983 Housing Policy/Homelessness $20,382 $20,382 Parks Maintenance $61,148 $61,148 Swim Center Maintenance $5,095 $5,095 Urban Forest Services $15,287 $15,287 Streets Maintenance $50,957 $50,957 Traffic Signals & Lighting $10,192 $10,192 Stormwater and Flood Control $37,453 $37,453 Solid Waste Recycling $5,606 $5,606 Recreation Administration $20,382 $20,382 Recreation Facilities $5,095 $5,095 Youth Services $40,766 $40,766 Community Services $10,192 $10,192 Ranger Program $40,766 $40,766 Aquatics$5,095 $5,095 Golf Course $20,382 $20,382 Police Administration $51,144 $33,122 $16,263 $1,759 Patrol$229,306 $229,306 Investigations $76,435 $76,435 Page 547 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationHuman ResourcesDepartmental CostAllocation SummaryDetail page 138Schedule 10.0072022TotalHuman ResourcesOther Direct ExpTiution ReimbursementPolice Support Services $104,462 $104,462 Neighborhood Services $5,095 $5,095 Traffic Safety $15,287 $15,287 Fire Administration $36,883 $20,382 $8,990 $7,511 Emergency Response $229,306 $229,306 Hazard Prevention $28,026 $28,026 Training Services $5,095 $5,095 Fire Apparatus Service $10,192 $10,192 FD601 Water Fund $162,853 $162,502 $351 FD602 Sewer Fund $174,428 $170,909 $3,519 FD611 Parking Fund $72,461 $72,461 FD621Transit Fund $17,733 $17,733 FD705 Whale Rock Fund $20,893 $20,893 All Other$1,759 $1,759 Total$2,244,340 $2,200,993 $25,253 $18,094 Page 548 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 11.01 WELLNESS PROGRAM NATURE AND EXTENT OF SERVICE The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness. Costs are allocated as follows: Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time equivalent units (FTE) by fund/department/division. Page 549 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramCosts to be allocatedDetail page 140Schedule 11.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $10,134 $10,134 Allocated additions: 1011001 - City Administration $115 $26 $141 1011501 - City Attorney $123 $15 $138 1012000 - Finance $366 $75 $441 1012006 - Finance Support Services $10 $10 1015005 - Facilities Maintenance$94,277 $94,277 8020000 - Insurance ISF Fund$8 $8 Total allocated additions:$614 $94,401 $95,015 $95,015 Total to be allocated$10,748 $94,401 $105,149 Page 550 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramSchedule of costs to beallocated by functionDetail page 141Schedule 11.0032022TotalGeneral & AdminWellness ProgramOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostWELLNESS PROGRAM$10,134 $10,134 Departmental Expenditures$10,134 $10,134 Additions: 1stOther$614 $614 Functional Cost$10,748 $614 $10,134 Reallocate Admin($614) $614 Allocable Costs$10,748 $10,748 1st Allocation$10,748 $10,748 Additions: 2ndOther$94,401 $94,401 Functional Cost$94,401 $94,401 Reallocate Admin($94,401) $94,401 Allocable Costs$94,401 $94,401 2nd Allocation$94,401 $94,401 Total allocated$105,149 $105,149 Page 551 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 142Schedule 11.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $72 $72 $731 $803 Facilities Maintenance 500 1.123 % $121 $121 $1,218 $1,339 Streets Maintenance 1,000 2.246 % $241 $241 $2,435 $2,676 Stormwater and Flood Control 735 1.651 % $177 $177 $1,790 $1,967 Traffic Signals & Lighting 200 0.449 % $48 $48 $487 $535 Transportation/Plan Engineering 600 1.348 % $145 $145 $1,461 $1,606 Recreation Administration 400 0.898 % $97 $97 $974 $1,071 Recreation Facilities 100 0.225 % $24 $24 $244 $268 Youth Services 800 1.797 % $193 $193 $1,948 $2,141 Community Services 200 0.449 % $48 $48 $487 $535 Ranger Program 800 1.797 % $193 $193 $1,948 $2,141 Aquatics 100 0.225 % $24 $24 $244 $268 Golf Course 400 0.898 % $97 $97 $974 $1,071 Police Administration 650 1.460 % $157 $157 $1,583 $1,740 Patrol 4,500 10.107 % $1,086 $1,086 $10,958 $12,044 Investigations 1,500 3.369 % $362 $362 $3,653 $4,015 Police Support Services 2,050 4.604 % $495 $495 $4,992 $5,487 Neighborhood Services 100 0.225 % $24 $24 $244 $268 Traffic Safety 300 0.674 % $72 $72 $731 $803 Fire Administration 400 0.898 % $97 $97 $974 $1,071 Emergency Response 4,500 10.107 % $1,086 $1,086 $10,958 $12,044 Hazard Prevention 550 1.235 % $133 $133 $1,339 $1,472 FD601 Water Fund 3,189 7.163 % $770 $770 $7,765 $8,535 FD621Transit Fund 348 0.782 % $84 $84 $847 $931 City Administration 500 1.123 % $121 $121 $121 Economic Development 100 0.225 % $24 $24 $244 $268 Natural Resource Protection 300 0.674 % $72 $72 $731 $803 Community Promotion 25 0.056 % $6 $6 $61 $67 City Attorney 300 0.674 % $72 $72 $72 City Clerk 400 0.898 % $97 $97 $97 Finance 1,500 3.369 % $362 $362 $362 Network Services 855 1.920 % $206 $206 $206 Information Services 850 1.909 % $205 $205 $205 Human Resources 1,000 2.246 % $241 $241 $241 Community Development Admin 500 1.123 % $121 $121 $1,218 $1,339 Building and Safety 1,550 3.481 % $374 $374 $3,774 $4,148 Public Works Administration 500 1.123 % $121 $121 $1,218 $1,339 Parks Maintenance 1,200 2.695 % $290 $290 $2,922 $3,212 Swim Center Maintenance 100 0.225 % $24 $24 $244 $268 Fire Apparatus Service 200 0.449 % $48 $48 $487 $535 Fleet 600 1.348 % $145 $145 $1,461 $1,606 Page 552 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDetail allocation ofWellness ProgramDetail page 143Schedule 11.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $343 $343 $3,463 $3,806 CIP Project Engineering 1,400 3.144 % $338 $338 $3,409 $3,747 Planning 1,000 2.246 % $241 $241 $2,435 $2,676 City Council 500 1.123 % $121 $121 $1,218 $1,339 Tourism and Bid Promotion 175 0.393 % $42 $42 $426 $468 Community Services Group 350 0.786 % $84 $84 $84 Housing Policy/Homelessness 400 0.898 % $97 $97 $974 $1,071 Solid Waste Recycling 110 0.247 % $27 $27 $268 $295 Office of DEI 100 0.225 % $24 $24 $244 $268 Engineering 500 1.123 % $121 $121 $1,218 $1,339 Training Services 100 0.225 % $24 $24 $244 $268 FD705 Whale Rock Fund 410 0.921 % $99 $99 $998 $1,097 FD602 Sewer Fund 3,354 7.533 % $812 $812 $8,159 $8,971 Total44,523 100.000 %$10,748 $10,748 $94,401 $105,149 (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 553 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 144Schedule 11.0052022TotalWellness ProgramCity Administration$121 $121 Community Services Group$84 $84 City Attorney$72 $72 City Clerk$97 $97 Finance $362 $362 Network Services$206 $206 Information Services$205 $205 Human Resources$241 $241 Public Works Administration$1,339 $1,339 Facilities Maintenance$1,339 $1,339 Fleet$1,606 $1,606 CIP Project Engineering$3,747 $3,747 Transportation/Plan Engineering$1,606 $1,606 City Council$1,339 $1,339 Office of DEI$268 $268 Economic Development$268 $268 Natural Resource Protection$803 $803 Tourism and Bid Promotion$468 $468 Community Promotion$67 $67 Community Development Admin$1,339 $1,339 Planning$2,676 $2,676 Engineering$1,339 $1,339 Building and Safety$4,148 $4,148 Housing Policy/Homelessness$1,071 $1,071 Parks Maintenance$3,212 $3,212 Swim Center Maintenance$268 $268 Urban Forest Services$803 $803 Streets Maintenance$2,676 $2,676 Traffic Signals & Lighting$535 $535 Stormwater and Flood Control$1,967 $1,967 Solid Waste Recycling$295 $295 Recreation Administration$1,071 $1,071 Recreation Facilities$268 $268 Youth Services$2,141 $2,141 Community Services$535 $535 Ranger Program$2,141 $2,141 Aquatics$268 $268 Golf Course $1,071 $1,071 Police Administration$1,740 $1,740 Patrol$12,044 $12,044 Investigations$4,015 $4,015 Page 554 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationWellness ProgramDepartmental CostAllocation SummaryDetail page 145Schedule 11.0052022TotalWellness ProgramPolice Support Services$5,487 $5,487 Neighborhood Services$268 $268 Traffic Safety$803 $803 Fire Administration$1,071 $1,071 Emergency Response$12,044 $12,044 Hazard Prevention$1,472 $1,472 Training Services$268 $268 Fire Apparatus Service$535 $535 FD601 Water Fund$8,535 $8,535 FD602 Sewer Fund$8,971 $8,971 FD611 Parking Fund$3,806 $3,806 FD621Transit Fund$931 $931 FD705 Whale Rock Fund$1,097 $1,097 Total$105,149 $105,149 Page 555 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 12.01 PUBLIC WORKS ADMINISTRATION NATURE AND EXTENT OF SERVICE The Public Works Administration Division is responsible for planning, directing, and evaluating the twelve Public Works operating Programs. The Public Works Administration program also assists the operating programs with various administrative, financial, 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: 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). 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. Enterprise Funds – These costs represent time spent on Parking, Transit, Water, and Wastewater. Costs are allocated to the respective funds. Page 556 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationCosts to be allocatedDetail page 147Schedule 12.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,069,343 $1,069,343 Allocated additions: 10000000 - Building Charge $19,844 $19,844 1011001 - City Administration $12,212 $2,844 $15,056 1011009 - Community Services Group $174,090 $24,704 $198,794 1011501 - City Attorney $13,011 $1,564 $14,575 1011021 - City Clerk $72,323 $23,461 $95,784 1012000 - Finance $18,768 $3,332 $22,100 1011101 - Network Services $59,233 $5,594 $64,827 1011103 - Information Services $73,844 $9,470 $83,314 1012006 - Finance Support Services $1,077 $14 $1,091 1013001 - Human Resources $23,712 $1,767 $25,479 1013003 - Wellness Program $121 $1,218 $1,339 1015005 - Facilities Maintenance$37,821 $37,821 8020000 - Insurance ISF Fund$49,454 $49,454 Total allocated additions:$468,235 $161,243 $629,478 $629,478 Total to be allocated$1,537,578 $161,243 $1,698,821 Page 557 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationSchedule of costs to beallocated by functionDetail page 148Schedule 12.0032022TotalGeneral & AdminDeputy Director/City EngineerDirectorEnterprise FundsWages & BenefitsSALARIES & WAGES $605,051 $68,129 $420,934 $58,629 $57,359 FRINGE BENEFITS $354,468 $39,913 $246,603 $34,348 $33,604 Other Expense and CostSERVICES & SUPPLIES $109,824 $12,366 $76,405 $10,642 $10,411 Departmental Expenditures$1,069,343 $120,408 $743,942 $103,619 $101,374 Additions: 1stOther $468,235 $468,235 Functional Cost$1,537,578 $588,643 $743,942 $103,619 $101,374 Reallocate Admin($588,643) $461,482 $64,277 $62,884 Allocable Costs$1,537,578 $1,205,424 $167,896 $164,258 1st Allocation$1,537,578 $1,205,424 $167,896 $164,258 Additions: 2ndOther $161,243 $161,243 Functional Cost$161,243 $161,243 Reallocate Admin($161,243) $126,411 $17,607 $17,225 Allocable Costs$161,243 $126,411 $17,607 $17,225 2nd Allocation$161,243 $126,411 $17,607 $17,225 Total allocated$1,698,821 $1,331,835 $185,503 $181,483 Page 558 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDeputy Director/City EngineerDetail page 149Schedule 12.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 642 10.718 % $129,196 $129,196 $13,549 $142,745 Urban Forest Services 534 8.915 % $107,462 $107,462 $11,269 $118,731 CIP Project Engineering 1,188 19.833 % $239,072 $239,072 $25,071 $264,143 Fleet 570 9.516 % $114,706 $114,706 $12,029 $126,735 Swim Center Maintenance 520 8.681 % $104,644 $104,644 $10,974 $115,618 Facilities Maintenance 642 10.718 % $129,196 $129,196 $13,549 $142,745 Traffic Signals & Lighting 337 5.626 % $67,818 $67,818 $7,112 $74,930 Streets Maintenance 629 10.501 % $126,580 $126,580 $13,274 $139,854 Stormwater and Flood Control 508 8.481 % $102,230 $102,230 $10,721 $112,951 Transportation/Plan Engineering 420 7.011 % $84,520 $84,520 $8,863 $93,383 Total5,990 100.000 %$1,205,424 $1,205,424 $126,411 $1,331,835 (A) Alloc basis:Hours Supervised by Department/DivisionSource:Page 559 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofDirectorDetail page 150Schedule 12.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 3.569 % $5,993 $5,993 $628 $6,621 Facilities Maintenance 500 5.949 % $9,988 $9,988 $1,047 $11,035 Streets Maintenance 1,000 11.898 % $19,976 $19,976 $2,095 $22,071 Stormwater and Flood Control 735 8.745 % $14,682 $14,682 $1,540 $16,222 Traffic Signals & Lighting 200 2.380 % $3,995 $3,995 $419 $4,414 Transportation/Plan Engineering 600 7.139 % $11,985 $11,985 $1,257 $13,242 FD621Transit Fund 348 4.140 % $6,952 $6,952 $729 $7,681 Parks Maintenance 1,200 14.277 % $23,971 $23,971 $2,514 $26,485 Swim Center Maintenance 100 1.190 % $1,998 $1,998 $209 $2,207 Fleet 600 7.139 % $11,985 $11,985 $1,257 $13,242 FD611 Parking Fund 1,422 16.919 % $28,405 $28,405 $2,979 $31,384 CIP Project Engineering 1,400 16.655 % $27,966 $27,966 $2,933 $30,899 Total8,405 100.000 %$167,896 $167,896 $17,607 $185,503 (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 560 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDetail allocation ofEnterprise FundsDetail page 151Schedule 12.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 113 11.920 % $19,579 $19,579 $2,053 $21,632 FD602 Sewer Fund 113 11.920 % $19,579 $19,579 $2,053 $21,632 FD611 Parking Fund 361 38.080 % $62,550 $62,550 $6,559 $69,109 FD621Transit Fund 361 38.080 % $62,550 $62,550 $6,560 $69,110 Total948 100.000 %$164,258 $164,258 $17,225 $181,483 (A) Alloc basis:Analysis of Time WorkedSource:Page 561 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationPublic Works AdministrationDepartmental CostAllocation SummaryDetail page 152Schedule 12.0072022TotalDeputy Director/City EngineerDirectorEnterprise FundsFacilities Maintenance $153,780 $142,745 $11,035 Fleet$139,977 $126,735 $13,242 CIP Project Engineering $295,042 $264,143 $30,899 Transportation/Plan Engineering $106,625 $93,383 $13,242 Parks Maintenance $169,230 $142,745 $26,485 Swim Center Maintenance $117,825 $115,618 $2,207 Urban Forest Services $125,352 $118,731 $6,621 Streets Maintenance $161,925 $139,854 $22,071 Traffic Signals & Lighting $79,344 $74,930 $4,414 Stormwater and Flood Control $129,173 $112,951 $16,222 FD601 Water Fund $21,632 $21,632 FD602 Sewer Fund $21,632 $21,632 FD611 Parking Fund $100,493 $31,384 $69,109 FD621Transit Fund $76,791 $7,681 $69,110 Total$1,698,821 $1,331,835 $185,503 $181,483 Page 562 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 13.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE The Facilities Maintenance Division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space, the Utilities Administration building located at 879 Morro, the parking enforcement offices, Dispatch Communications Center, police station, police annex, recreation office, senior center, Ludwick center, Jack House, city/county museum, city/county library meeting rooms, corporation yard buildings, Meadow Park meeting room, Sinsheimer concession stand and the four fire stations. The scope of program responsibility is to oversee both the planned and unplanned repairs to existing building features. Limited work and consultation services are offered at the program supervisor’s discretion to tenants of city buildings outside of this program’s charter such as park restrooms, utility plants, golf course, bus yard, parking structures, old city library, city owned adobes and any unsupported future expansion of buildings outside of the current chartered list. The Division’s goals are to maintain attractive buildings that are comfortable and productive work environments, safe and energy-efficient, and which present a positive image for the City. The attainment of the maximum building service life is also an important goal. Costs are allocated as follows: Utilities/Janitorial City Hall – These costs are associated with utility (water, sewer, electric and gas) expenditures and janitorial contract services for the City Hall building. Costs are allocated based on square foot of space occupied. Utilities 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division. Janitorial 919 Palm Street – These costs are associated with janitorial contract services for 919 Palm Street building. Costs are allocated based on square footage occupied by Department/Division. Utilities Corporate Yard – These costs are associated with utility (water, sewer, electric and gas) expenditures for the Corporate Yard. Costs are allocated based on square footage occupied in Corporate Yard by Department/Division. Janitorial Corporate Yard – These costs are associated with janitorial contract services for Corporate Yard. Costs are allocated based on square footage occupied for janitorial services in Corporate Yard by Department/Division. Utilities Other – These costs are associated with utility (water, sewer, electric and gas) expenditures for other City buildings. Costs are allocated based on square footage by fund/department/division where the tenant does not pay for these services directly. For this reason, the Utility Enterprise Fund administration building located at 879 Morro is excluded. Page 563 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 13.01 FACILITIES MAINTENANCE NATURE AND EXTENT OF SERVICE CONTINUED Janitorial Other – These costs are associated with janitorial contract services for other City buildings. Costs are allocated based on square footage occupied for janitorial services in other buildings by Department/Division. Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund 611, Parking. Utilities Fund Facility Maintenance – These costs are related to time spent on the maintenance of the Utility structures. Costs are allocated directly to Water and Sewer, Funds 601 and 602. Transit Facility Maintenance – These costs are related to time spent on the maintenance of the Transit facilities. Costs are allocated directly to Transit, Fund 621. Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are allocated based on square footage by fund/department/division. Other Direct Expenditures – These costs are related to maintenance or contract services that directly benefit a Department or Fund. Costs are allocated directly to the benefiting Department or Fund. General Fund Direct – These costs are related to the storage room near Mission. Costs are allocated to General Fund Departments based on square footage. Page 564 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceCosts to be allocatedDetail page 154Schedule 13.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,359,287 $1,359,287 Allocated additions: 10000000 - Building Charge $4,300 $4,300 1011001 - City Administration $15,523 $3,616 $19,139 1011501 - City Attorney $16,539 $1,987 $18,526 1011021 - City Clerk $952 $191 $1,143 1012000 - Finance $33,058 $6,134 $39,192 1011101 - Network Services $40,296 $3,389 $43,685 1011103 - Information Services $7,798 $991 $8,789 1012006 - Finance Support Services $1,369 $18 $1,387 1013001 - Human Resources $23,712 $1,767 $25,479 1013003 - Wellness Program $121 $1,218 $1,339 1015001 - Public Works Administration $139,184 $14,596 $153,780 1015005 - Facilities Maintenance$47 $47 1015008 - Fleet$16,692 $16,692 8020000 - Insurance ISF Fund$49,692 $49,692 Total allocated additions:$282,852 $100,338 $383,190 $383,190 Total to be allocated$1,642,139 $100,338 $1,742,477 Page 565 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 155Schedule 13.0032022TotalGeneral & AdminUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceWages & BenefitsSALARIES & WAGES $354,136 $58,639 $11,792 FRINGE BENEFITS $287,058 $47,532 $9,558 Other Expense and CostCONTRACT SERVICES $311,206 $38,963 $25,976 $16,207 $167,451 UTILITIES $264,502 $45,596 $27,862 $72,016 $119,028 SOLID WASTE $33,048 SERVICES & SUPPLIES $109,337 Departmental Expenditures$1,359,287 $106,171 $84,559 $27,862 $25,976 $72,016 $16,207 $119,028 $167,451 $21,350 Additions: 1stOther $282,852 $282,852 Functional Cost$1,642,139 $389,023 $84,559 $27,862 $25,976 $72,016 $16,207 $119,028 $167,451 $21,350 Reallocate Admin ($389,023) $26,251 $8,650 $8,064 $22,357 $5,031 $36,952 $51,984 $6,628 Allocable Costs$1,642,139 $110,810 $36,512 $34,040 $94,373 $21,238 $155,980 $219,435 $27,978 1st Allocation$1,642,139 $110,810 $36,512 $34,040 $94,373 $21,238 $155,980 $219,435 $27,978 Additions: 2ndOther $100,338 $100,338 Functional Cost$100,338 $100,338 Reallocate Admin ($100,338) $6,771 $2,231 $2,080 $5,766 $1,298 $9,531 $13,408 $1,710 Allocable Costs$100,338 $6,771 $2,231 $2,080 $5,766 $1,298 $9,531 $13,408 $1,710 2nd Allocation$100,338 $6,771 $2,231 $2,080 $5,766 $1,298 $9,531 $13,408 $1,710 Total allocated$1,742,477 $117,581 $38,743 $36,120 $100,139 $22,536 $165,511 $232,843 $29,688 Page 566 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceSchedule of costs to beallocated by functionDetail page 156Schedule 13.0032022Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceOther Direct GF Direct Wages & BenefitsSALARIES & WAGES $10,729 $1,062 $271,914 FRINGE BENEFITS $8,697 $861 $220,410 Other Expense and CostCONTRACT SERVICES $58,467 $4,142 UTILITIESSOLID WASTE $33,048 SERVICES & SUPPLIES $76,661 $32,676 Departmental Expenditures$19,426 $1,923 $602,033 $91,143 $4,142 Additions: 1stOtherFunctional Cost$19,426 $1,923 $602,033 $91,143 $4,142 Reallocate Admin $6,031 $597 $186,898 $28,295 $1,285 Allocable Costs$25,457 $2,520 $788,931 $119,438 $5,427 1st Allocation$25,457 $2,520 $788,931 $119,438 $5,427 Additions: 2ndOtherFunctional CostReallocate Admin $1,555 $154 $48,205 $7,298 $331 Allocable Costs$1,555 $154 $48,205 $7,298 $331 2nd Allocation$1,555 $154 $48,205 $7,298 $331 Total allocated$27,012 $2,674 $837,136 $126,736 $5,758 Page 567 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities/Janitorial - City HallDetail page 157Schedule 13.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Administration 938 7.470 % $8,277 $8,277 $8,277 City Council 2,502 19.925 % $22,079 $22,079 $5,392 $27,471 Cultural Activities 110 0.876 % $971 $971 $237 $1,208 Economic Development 100 0.796 % $882 $882 $215 $1,097 Natural Resource Protection 214 1.704 % $1,888 $1,888 $461 $2,349 City Attorney 550 4.380 % $4,854 $4,854 $4,854 City Clerk 906 7.215 % $7,995 $7,995 $7,995 Finance 3,537 28.168 % $31,212 $31,212 $31,212 Network Services 2,484 19.782 % $21,920 $21,920 $21,920 Human Resources 1,000 7.964 % $8,825 $8,825 $8,825 Insurance ISF Fund 135 1.075 % $1,191 $1,191 $291 $1,482 FD208 Tourism Bid Fund 81 0.645 % $716 $716 $175 $891 Total12,557 100.000 %$110,810 $110,810 $6,771 $117,581 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 568 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - 919 Palm StreetDetail page 158Schedule 13.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedInformation Services 1,119 6.431 % $2,348 $2,348 $2,348 Planning 820 4.713 % $1,721 $1,721 $157 $1,878 Engineering 820 4.713 % $1,721 $1,721 $157 $1,878 Building and Safety 2,280 13.104 % $4,785 $4,785 $436 $5,221 Public Works Administration 4,620 26.553 % $9,695 $9,695 $9,695 CIP Project Engineering 3,920 22.530 % $8,226 $8,226 $750 $8,976 Transportation/Plan Engineering 100 0.575 % $210 $210 $19 $229 Community Development Admin 3,600 20.691 % $7,555 $7,555 $689 $8,244 FD621Transit Fund 120 0.690 % $251 $251 $23 $274 Total17,399 100.000 %$36,512 $36,512 $2,231 $38,743 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 569 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - 919 Palm StreetDetail page 159Schedule 13.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCommunity Development Admin 3,600 19.983 % $6,802 $6,802 $610 $7,412 Planning 1,436 7.971 % $2,713 $2,713 $243 $2,956 Engineering 820 4.552 % $1,549 $1,549 $139 $1,688 Building and Safety 2,280 12.656 % $4,308 $4,308 $386 $4,694 Public Works Administration 4,620 25.645 % $8,730 $8,730 $8,730 Transportation/Plan Engineering 100 0.555 % $189 $189 $17 $206 Information Services 1,119 6.211 % $2,114 $2,114 $2,114 FD621Transit Fund 120 0.666 % $227 $227 $20 $247 CIP Project Engineering 3,920 21.761 % $7,408 $7,408 $665 $8,073 Total18,015 100.000 %$34,040 $34,040 $2,080 $36,120 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 570 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - Corp YardDetail page 160Schedule 13.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 3,680 12.066 % $11,387 $11,387 $696 $12,083 Urban Forest Services 620 2.033 % $1,918 $1,918 $117 $2,035 Streets Maintenance 6,850 22.459 % $21,195 $21,195 $1,295 $22,490 Fleet 10,400 34.098 % $32,180 $32,180 $1,966 $34,146 FD601 Water Fund 4,475 14.672 % $13,847 $13,847 $846 $14,693 FD602 Sewer Fund 4,475 14.672 % $13,846 $13,846 $846 $14,692 Total30,500 100.000 %$94,373 $94,373 $5,766 $100,139 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 571 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - Corp YardDetail page 161Schedule 13.0082022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedParks Maintenance 780 27.857 % $5,916 $5,916 $362 $6,278 Urban Forest Services 120 4.286 % $910 $910 $56 $966 Streets Maintenance 900 32.143 % $6,827 $6,827 $417 $7,244 Fleet 100 3.571 % $759 $759 $46 $805 FD601 Water Fund 450 16.071 % $3,413 $3,413 $209 $3,622 FD602 Sewer Fund 450 16.072 % $3,413 $3,413 $208 $3,621 Total2,800 100.000 %$21,238 $21,238 $1,298 $22,536 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 572 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtilities - OtherDetail page 162Schedule 13.0092022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 1,800 3.902 % $6,086 $6,086 $6,086 Recreation Administration 700 1.517 % $2,367 $2,367 $150 $2,517 Recreation Facilities 40,882 88.620 % $138,229 $138,229 $8,789 $147,018 Youth Services 700 1.517 % $2,367 $2,367 $150 $2,517 Community Services 700 1.517 % $2,367 $2,367 $150 $2,517 Ranger Program 700 1.517 % $2,367 $2,367 $150 $2,517 Traffic Signals & Lighting 650 1.410 % $2,197 $2,197 $142 $2,339 Total46,132 100.000 %$155,980 $155,980 $9,531 $165,511 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square FootagePage 573 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofJanitorial - OtherDetail page 163Schedule 13.0102022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedWellness Program 3,187 36.746 % $80,634 $80,634 $80,634 Recreation Administration 5,486 63.254 % $138,801 $138,801 $13,408 $152,209 Total8,673 100.000 %$219,435 $219,435 $13,408 $232,843 (A) Alloc basis:Square Feet by DepartmentSource:Build Maint Square Footage Page 574 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofParking Facility MaintenanceDetail page 164Schedule 13.0112022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1 100.000 % $27,978 $27,978 $1,710 $29,688 Total1 100.000 %$27,978 $27,978 $1,710 $29,688 (A) Alloc basis:Direct Allocation to Parking, Fund 611Source:Salary & Wage Analysis WorksheetPage 575 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofUtility Fund Facilities MaintenanceDetail page 165Schedule 13.0122022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % $12,729 $12,729 $778 $13,507 FD602 Sewer Fund 50 50.000 % $12,728 $12,728 $777 $13,505 Total100 100.000 %$25,457 $25,457 $1,555 $27,012 (A) Alloc basis:Direct Allocation to Water and Sewer FundsSource:Salary & Wage Analysis WorksheetPage 576 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofTransit Facilities MaintenanceDetail page 166Schedule 13.0132022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $2,520 $2,520 $154 $2,674 Total100 100.000 %$2,520 $2,520 $154 $2,674 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Salary & Wage Analysis WorksheetPage 577 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 167Schedule 13.0142022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.321 % $10,424 $10,424 $700 $11,124 Cultural Activities 110 0.058 % $458 $458 $31 $489 Economic Development 100 0.053 % $417 $417 $28 $445 Natural Resource Protection 214 0.113 % $892 $892 $60 $952 City Attorney 550 0.290 % $2,292 $2,292 $2,292 City Clerk 906 0.478 % $3,775 $3,775 $3,775 Finance 3,537 1.868 % $14,737 $14,737 $14,737 Network Services 2,484 1.312 % $10,349 $10,349 $10,349 Human Resources 1,000 0.528 % $4,166 $4,166 $4,166 Insurance ISF Fund 135 0.071 % $562 $562 $38 $600 Engineering 820 0.433 % $3,416 $3,416 $229 $3,645 Building and Safety 2,280 1.204 % $9,499 $9,499 $638 $10,137 Public Works Administration 4,620 2.440 % $19,249 $19,249 $19,249 Fleet 10,400 5.492 % $43,331 $43,331 $2,908 $46,239 City Administration 938 0.495 % $3,908 $3,908 $3,908 Transportation/Plan Engineering 100 0.053 % $417 $417 $28 $445 Recreation Administration 700 0.370 % $2,916 $2,916 $196 $3,112 Police Administration 5,550 2.931 % $23,124 $23,124 $1,552 $24,676 Fire Administration 5,042 2.663 % $21,007 $21,007 $1,410 $22,417 FD601 Water Fund 6,380 3.369 % $26,582 $26,582 $1,784 $28,366 FD611 Parking Fund 7,025 3.710 % $29,269 $29,269 $1,964 $31,233 FD602 Sewer Fund 6,380 3.369 % $26,582 $26,582 $1,784 $28,366 FD621Transit Fund 120 0.063 % $500 $500 $34 $534 Wellness Program 1,800 0.951 % $7,500 $7,500 $7,500 Community Development Admin 3,600 1.901 % $14,999 $14,999 $1,007 $16,006 Planning 1,436 0.758 % $5,983 $5,983 $402 $6,385 Parks Maintenance 3,680 1.943 % $15,332 $15,332 $1,029 $16,361 Urban Forest Services 620 0.327 % $2,583 $2,583 $173 $2,756 Streets Maintenance 6,850 3.618 % $28,540 $28,540 $1,915 $30,455 Traffic Signals & Lighting 650 0.343 % $2,708 $2,708 $182 $2,890 Youth Services 700 0.370 % $2,916 $2,916 $196 $3,112 Community Services 700 0.370 % $2,916 $2,916 $196 $3,112 Ranger Program 700 0.370 % $2,916 $2,916 $196 $3,112 Patrol 5,550 2.931 % $23,124 $23,124 $1,552 $24,676 Investigations 5,550 2.931 % $23,124 $23,124 $1,552 $24,676 Police Support Services 11,100 5.862 % $46,247 $46,247 $3,104 $49,351 Neighborhood Services 5,550 2.931 % $23,124 $23,124 $1,552 $24,676 Traffic Safety 5,550 2.931 % $23,124 $23,124 $1,552 $24,676 Emergency Response 5,042 2.663 % $21,007 $21,007 $1,410 $22,417 Hazard Prevention 5,042 2.663 % $21,007 $21,007 $1,410 $22,417 Training Services 5,042 2.663 % $21,007 $21,007 $1,410 $22,417 Page 578 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofBuilding MaintenanceDetail page 168Schedule 13.0142022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Station 5,042 2.663 % $21,007 $21,007 $1,410 $22,417 Disaster Assistance 5,042 2.663 % $21,007 $21,007 $1,410 $22,417 Recreation Facilities 43,096 22.759 % $179,556 $179,556 $12,050 $191,606 FD208 Tourism Bid Fund 81 0.043 % $337 $337 $23 $360 Information Services 1,119 0.591 % $4,662 $4,662 $4,662 CIP Project Engineering 3,920 2.071 % $16,333 $16,333 $1,090 $17,423 Total189,355 100.000 %$788,931 $788,931 $48,205 $837,136 (A) Alloc basis:Maintenance Square Footage by Fund/DepartmentSource:Build Maint Square FootagePage 579 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofOther Direct Detail page 169Schedule 13.0152022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 1,231 1.351 % $1,613 $1,613 $99 $1,712 Emergency Response 4,468 4.902 % $5,855 $5,855 $358 $6,213 Fire Administration 31,334 34.379 % $41,062 $41,062 $2,509 $43,571 Parks Maintenance 859 0.942 % $1,126 $1,126 $69 $1,195 Recreation Facilities 13,723 15.057 % $17,983 $17,983 $1,099 $19,082 Streets Maintenance 500 0.549 % $655 $655 $40 $695 Police Administration 4,405 4.833 % $5,773 $5,773 $353 $6,126 All Other 34,623 37.987 % $45,371 $45,371 $2,771 $48,142 Total91,143 100.000 %$119,438 $119,438 $7,298 $126,736 (A) Alloc basis:Source:Page 580 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofGF Direct Detail page 170Schedule 13.0162022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 2,502 1.466 % $80 $80 $5 $85 Cultural Activities 110 0.064 % $3 $3 $3 Economic Development 100 0.059 % $3 $3 $3 Natural Resource Protection 214 0.125 % $7 $7 $7 City Attorney 550 0.322 % $17 $17 $17 City Clerk 906 0.531 % $29 $29 $29 Finance 3,537 2.072 % $112 $112 $112 Network Services 2,484 1.455 % $79 $79 $79 Human Resources 1,000 0.586 % $32 $32 $32 Engineering 820 0.480 % $26 $26 $2 $28 Building and Safety 2,280 1.336 % $72 $72 $5 $77 Public Works Administration 4,620 2.706 % $147 $147 $147 Facilities Maintenance 1,472 0.862 % $47 $47 $47 Fleet 10,400 6.092 % $331 $331 $23 $354 City Administration 938 0.549 % $30 $30 $30 Transportation/Plan Engineering 100 0.059 % $3 $3 $3 Recreation Administration 700 0.410 % $22 $22 $2 $24 Police Administration 5,550 3.251 % $176 $176 $12 $188 Fire Administration 5,042 2.954 % $160 $160 $11 $171 Wellness Program 1,800 1.054 % $57 $57 $57 Community Development Admin 3,600 2.109 % $114 $114 $8 $122 Planning 1,436 0.841 % $46 $46 $3 $49 Parks Maintenance 3,680 2.156 % $117 $117 $8 $125 Urban Forest Services 620 0.363 % $20 $20 $1 $21 Streets Maintenance 6,850 4.013 % $218 $218 $15 $233 Traffic Signals & Lighting 650 0.381 % $21 $21 $1 $22 Youth Services 700 0.410 % $22 $22 $2 $24 Community Services 700 0.410 % $22 $22 $2 $24 Ranger Program 700 0.410 % $22 $22 $2 $24 Patrol 5,550 3.251 % $176 $176 $12 $188 Investigations 5,550 3.251 % $176 $176 $12 $188 Police Support Services 11,100 6.502 % $353 $353 $24 $377 Neighborhood Services 5,550 3.251 % $176 $176 $12 $188 Traffic Safety 5,550 3.251 % $176 $176 $12 $188 Emergency Response 5,042 2.954 % $160 $160 $11 $171 Hazard Prevention 5,042 2.954 % $160 $160 $11 $171 Training Services 5,042 2.954 % $160 $160 $11 $171 Fire Station 5,042 2.954 % $160 $160 $11 $171 Disaster Assistance 5,042 2.954 % $160 $160 $11 $171 Recreation Facilities 43,096 25.246 % $1,370 $1,370 $94 $1,464 Information Services 1,119 0.656 % $36 $36 $36 Page 581 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDetail allocation ofGF Direct Detail page 171Schedule 13.0162022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCIP Project Engineering 3,920 2.296 % $129 $129 $8 $137 Total170,706 100.000 %$5,427 $5,427 $331 $5,758 (A) Alloc basis:Square Footage by General Fund DepartmentsSource:Page 582 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 172Schedule 13.0172022TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceCity Administration $12,215 $8,277 City Attorney $7,163 $4,854 City Clerk $11,799 $7,995 Finance $46,061 $31,212 Network Services $32,348 $21,920 Information Services $9,160 $2,348 $2,114 Human Resources $13,023 $8,825 Wellness Program $94,277 $6,086 $80,634 Public Works Administration $37,821 $9,695 $8,730 Facilities Maintenance $47 Fleet $81,544 $34,146 $805 CIP Project Engineering $34,609 $8,976 $8,073 Transportation/Plan Engineering $883 $229 $206 Insurance ISF Fund $2,082 $1,482 City Council $38,680 $27,471 Cultural Activities $1,700 $1,208 Economic Development $1,545 $1,097 Natural Resource Protection $3,308 $2,349 Community Development Admin $31,784 $8,244 $7,412 Planning $11,268 $1,878 $2,956 Engineering $7,239 $1,878 $1,688 Building and Safety $21,841 $5,221 $4,694 Parks Maintenance $36,042 $12,083 $6,278 Urban Forest Services $5,778 $2,035 $966 Streets Maintenance $61,117 $22,490 $7,244 Traffic Signals & Lighting $5,251 $2,339 Recreation Administration $157,862 $2,517 $152,209 Recreation Facilities $359,170 $147,018 Youth Services $5,653 $2,517 Community Services $5,653 $2,517 Ranger Program $5,653 $2,517 Police Administration $30,990 Patrol $24,864 Investigations $24,864 Police Support Services $49,728 Neighborhood Services $24,864 Traffic Safety $24,864 Fire Administration $66,159 Emergency Response $28,801 Hazard Prevention $22,588 Page 583 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 173Schedule 13.0172022Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceOther Direct GF Direct City Administration $3,908 $30 City Attorney$2,292 $17 City Clerk$3,775 $29 Finance $14,737 $112 Network Services $10,349 $79 Information Services $4,662 $36 Human Resources $4,166 $32 Wellness Program $7,500 $57 Public Works Administration $19,249 $147 Facilities Maintenance$47 Fleet$46,239 $354 CIP Project Engineering $17,423 $137 Transportation/Plan Engineering $445 $3 Insurance ISF Fund $600 City Council$11,124 $85 Cultural Activities $489 $3 Economic Development $445 $3 Natural Resource Protection $952 $7 Community Development Admin $16,006 $122 Planning$6,385 $49 Engineering$3,645 $28 Building and Safety $10,137 $1,712 $77 Parks Maintenance $16,361 $1,195 $125 Urban Forest Services $2,756 $21 Streets Maintenance $30,455 $695 $233 Traffic Signals & Lighting $2,890 $22 Recreation Administration $3,112 $24 Recreation Facilities $191,606 $19,082 $1,464 Youth Services $3,112 $24 Community Services $3,112 $24 Ranger Program $3,112 $24 Police Administration $24,676 $6,126 $188 Patrol$24,676 $188 Investigations $24,676 $188 Police Support Services $49,351 $377 Neighborhood Services $24,676 $188 Traffic Safety $24,676 $188 Fire Administration $22,417 $43,571 $171 Emergency Response $22,417 $6,213 $171 Hazard Prevention $22,417 $171 Page 584 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 174Schedule 13.0172022TotalUtilities/Janitorial - City HallUtilities - 919 Palm StreetJanitorial - 919 Palm StreetUtilities - Corp YardJanitorial - Corp YardUtilities - OtherJanitorial - OtherParking Facility MaintenanceTraining Services $22,588 Fire Station $22,588 Disaster Assistance $22,588 FD208 Tourism Bid Fund $1,251 $891 FD601 Water Fund $60,188 $14,693 $3,622 FD602 Sewer Fund $60,184 $14,692 $3,621 FD611 Parking Fund $60,921 $29,688 FD621Transit Fund $3,729 $274 $247 All Other $48,142 Total$1,742,477 $117,581 $38,743 $36,120 $100,139 $22,536 $165,511 $232,843 $29,688 Page 585 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFacilities MaintenanceDepartmental CostAllocation SummaryDetail page 175Schedule 13.0172022Utility Fund Facilities MaintenanceTransit Facilities MaintenanceBuilding MaintenanceOther Direct GF Direct Training Services $22,417 $171 Fire Station$22,417 $171 Disaster Assistance $22,417 $171 FD208 Tourism Bid Fund $360 FD601 Water Fund $13,507 $28,366 FD602 Sewer Fund $13,505 $28,366 FD611 Parking Fund $31,233 FD621Transit Fund $2,674 $534 All Other$48,142 Total$27,012 $2,674 $837,136 $126,736 $5,758 Page 586 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 14.01 FLEET NATURE AND EXTENT OF SERVICE The Fleet Division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental protection. Costs are allocated as follows: Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the type of equipment used. A Vehicle Equivalent Unit has been assigned to each unit denoting the level of maintenance cost that each requires based on the usage and sophistication of each unit. The Transit Fund and Fire Department’s equipment are excluded from consideration since these two programs fund their own maintenance. Page 587 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetCosts to be allocatedDetail page 177Schedule 14.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,395,775 $1,395,775 Allocated additions: 10000000 - Building Charge $491 $491 1011001 - City Administration $15,940 $3,713 $19,653 1011501 - City Attorney $16,983 $2,040 $19,023 1011021 - City Clerk $1,142 $229 $1,371 1012000 - Finance $34,340 $6,285 $40,625 1011101 - Network Services $34,240 $2,981 $37,221 1011103 - Information Services $9,357 $1,189 $10,546 1012006 - Finance Support Services $1,406 $18 $1,424 1013001 - Human Resources $28,454 $2,120 $30,574 1013003 - Wellness Program $145 $1,461 $1,606 1015001 - Public Works Administration $126,691 $13,286 $139,977 1015005 - Facilities Maintenance $76,601 $4,943 $81,544 8020000 - Insurance ISF Fund$59,438 $59,438 Total allocated additions:$345,790 $97,703 $443,493 $443,493 Total to be allocated$1,741,565 $97,703 $1,839,268 Page 588 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetSchedule of costs to beallocated by functionDetail page 178Schedule 14.0032022TotalGeneral & AdminFleetWages & BenefitsSALARIES & WAGES$365,570 $365,570 FRINGE BENEFITS$277,606 $277,606 Other Expense and CostSERVICE & SUPPLIES$361,655 $361,655 FUEL$390,944 $390,944 Departmental Expenditures$1,395,775 $1,395,775 Additions: 1stOther$345,790 $345,790 Functional Cost$1,741,565 $345,790 $1,395,775 Reallocate Admin($345,790) $345,790 Allocable Costs$1,741,565 $1,741,565 1st Allocation$1,741,565 $1,741,565 Additions: 2ndOther$97,703 $97,703 Functional Cost$97,703 $97,703 Reallocate Admin($97,703) $97,703 Allocable Costs$97,703 $97,703 2nd Allocation$97,703 $97,703 Total allocated$1,839,268 $1,839,268 Page 589 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetDetail allocation ofFleetDetail page 179Schedule 14.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedBuilding and Safety 10 1.065 % $18,547 $18,547 $1,065 $19,612 Network Services 10 1.065 % $18,547 $18,547 $18,547 Golf Course 33 3.514 % $61,205 $61,205 $3,516 $64,721 Ranger Program 36 3.834 % $66,769 $66,769 $3,836 $70,605 Investigations 49 5.218 % $90,880 $90,880 $5,221 $96,101 Patrol 116 12.354 % $215,145 $215,145 $12,359 $227,504 Traffic Safety 29 3.088 % $53,786 $53,786 $3,090 $56,876 Police Administration 25 2.662 % $46,368 $46,368 $2,664 $49,032 Facilities Maintenance 9 0.958 % $16,692 $16,692 $16,692 FD611 Parking Fund 11 1.171 % $20,402 $20,402 $1,172 $21,574 Parks Maintenance 94 10.011 % $174,342 $174,342 $10,015 $184,357 Traffic Signals & Lighting 16 1.704 % $29,675 $29,675 $1,705 $31,380 Stormwater and Flood Control 18 1.917 % $33,385 $33,385 $1,918 $35,303 Streets Maintenance 177 18.850 % $328,282 $328,282 $18,859 $347,141 Transportation/Plan Engineering 4 0.426 % $7,419 $7,419 $426 $7,845 Urban Forest Services 25 2.662 % $46,368 $46,368 $2,664 $49,032 FD705 Whale Rock Fund 16 1.704 % $29,675 $29,675 $1,705 $31,380 FD602 Sewer Fund 131 13.951 % $242,966 $242,966 $13,958 $256,924 Natural Resource Protection 3 0.319 % $5,564 $5,564 $320 $5,884 City Administration 3 0.319 % $5,564 $5,564 $5,564 Swim Center Maintenance 2 0.213 % $3,709 $3,709 $213 $3,922 Recreation Administration 4 0.426 % $7,419 $7,419 $426 $7,845 All Other 22 2.343 % $40,803 $40,803 $2,344 $43,147 CIP Project Engineering 12 1.278 % $22,256 $22,256 $1,279 $23,535 Police Support Services 8 0.852 % $14,838 $14,838 $852 $15,690 Aquatics 1 0.106 % $1,855 $1,855 $107 $1,962 FD601 Water Fund 71 7.561 % $131,684 $131,684 $7,565 $139,249 Planning 4 0.429 % $7,420 $7,420 $424 $7,844 Total939 100.000 %$1,741,565 $1,741,565 $97,703 $1,839,268 (A) Alloc basis:Count of Vehicle Equivalent Unit by Department/DivisionSource:Fleet Master spreadsheet Page 590 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationFleetDepartmental CostAllocation SummaryDetail page 180Schedule 14.0052022TotalFleetCity Administration$5,564 $5,564 Network Services$18,547 $18,547 Facilities Maintenance$16,692 $16,692 CIP Project Engineering$23,535 $23,535 Transportation/Plan Engineering$7,845 $7,845 Natural Resource Protection$5,884 $5,884 Planning$7,844 $7,844 Building and Safety$19,612 $19,612 Parks Maintenance$184,357 $184,357 Swim Center Maintenance$3,922 $3,922 Urban Forest Services$49,032 $49,032 Streets Maintenance$347,141 $347,141 Traffic Signals & Lighting$31,380 $31,380 Stormwater and Flood Control$35,303 $35,303 Recreation Administration$7,845 $7,845 Ranger Program$70,605 $70,605 Aquatics$1,962 $1,962 Golf Course $64,721 $64,721 Police Administration$49,032 $49,032 Patrol$227,504 $227,504 Investigations$96,101 $96,101 Police Support Services$15,690 $15,690 Traffic Safety$56,876 $56,876 FD601 Water Fund$139,249 $139,249 FD602 Sewer Fund$256,924 $256,924 FD611 Parking Fund$21,574 $21,574 FD705 Whale Rock Fund$31,380 $31,380 All Other$43,147 $43,147 Total$1,839,268 $1,839,268 Page 591 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 15.01 CIP PROJECT ENGINEERING NATURE AND EXTENT OF SERVICE The CIP Project Engineering Division is responsible for overseeing the design and construction (including inspection) of all construction projects in the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The program goal is to promote cost-effective CIP projects and public infrastructure improvements that meet established engineering standards and specifications. Costs are allocated based on the amount of time staff spends on each function shown below: Engineering Administration – These costs represent time spent on engineering overhead and development that are not allocable to the other functions shown here. Engineering – These costs are related to time spent on encroachment development projects that are not defined as Enterprise capital activities. Costs are identified but not allocated. Project Engineering - These costs are related to time spent on specific capital improvement projects for the various enterprise funds and are allocated to those funds. Fund 507, Transportation Impact Fee, costs are for tracking purposes. City staff time is not charged to the 507 account as a matter of policy. Page 592 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringCosts to be allocatedDetail page 182Schedule 15.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $2,664,647 $2,664,647 Allocated additions: 10000000 - Building Charge $16,839 $16,839 1011001 - City Administration $30,431 $7,088 $37,519 1011501 - City Attorney $32,421 $3,895 $36,316 1011021 - City Clerk $2,665 $535 $3,200 1012000 - Finance $44,161 $7,598 $51,759 1011101 - Network Services $77,707 $6,375 $84,082 1011103 - Information Services $21,834 $2,775 $24,609 1012006 - Finance Support Services $2,684 $34 $2,718 1013001 - Human Resources $66,393 $4,947 $71,340 1013003 - Wellness Program $338 $3,409 $3,747 1015001 - Public Works Administration $267,038 $28,004 $295,042 1015005 - Facilities Maintenance $32,096 $2,513 $34,609 1015008 - Fleet $22,256 $1,279 $23,535 8020000 - Insurance ISF Fund$138,203 $138,203 Total allocated additions:$616,863 $206,655 $823,518 $823,518 Total to be allocated$3,281,510 $206,655 $3,488,165 Page 593 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringSchedule of costs to beallocated by functionDetail page 183Schedule 15.0032022TotalGeneral & AdminEngineering AdministrationEngineeringProject EngineeringWages & BenefitsSALARIES & WAGES $1,577,697 $336,207 $818,667 $422,823 FRINGE BENEFITS $928,058 $197,769 $481,569 $248,720 Other Expense and CostSERVICES & SUPPLIES $158,892 $33,860 $82,449 $42,583 Departmental Expenditures$2,664,647 $567,836 $1,382,685 $714,126 Additions: 1stOther $616,863 $616,863 Functional Cost$3,281,510 $616,863 $567,836 $1,382,685 $714,126 Reallocate Admin($616,863) $131,453 $320,090 $165,320 Allocable Costs$3,281,510 $699,289 $1,702,775 $879,446 Unallocated ($2,402,064) ($699,289) ($1,702,775)1st Allocation$879,446 $879,446 Additions: 2ndOther $206,655 $206,655 Functional Cost$206,655 $206,655 Reallocate Admin($206,655) $44,038 $107,233 $55,384 Allocable Costs$206,655 $44,038 $107,233 $55,384 Unallocated ($151,271) ($44,038) ($107,233)2nd Allocation$55,384 $55,384 Total allocated$934,830 $934,830 Page 594 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringDetail allocation ofProject EngineeringDetail page 184Schedule 15.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 390 14.552 % $127,979 $127,979 $8,060 $136,039 FD507 Transportation Impact Fee Fund 553 20.634 % $181,468 $181,468 $11,428 $192,896 FD404 Major Facility Replacement Fund 179 6.679 % $58,739 $58,739 $3,699 $62,438 FD602 Sewer Fund 462 17.239 % $151,606 $151,606 $9,548 $161,154 FD611 Parking Fund 357 13.321 % $117,150 $117,150 $7,378 $124,528 FD621Transit Fund 180 6.716 % $59,067 $59,067 $3,720 $62,787 FD401 Capital Outlay Engineering 467 17.425 % $153,247 $153,247 $9,651 $162,898 All Other 92 3.434 % $30,190 $30,190 $1,900 $32,090 Total2,680 100.000 %$879,446 $879,446 $55,384 $934,830 (A) Alloc basis:Number of Project Hours by FundSource:Page 595 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationCIP Project EngineeringDepartmental CostAllocation SummaryDetail page 185Schedule 15.0052022TotalProject EngineeringFD401 Capital Outlay Engineering$162,898 $162,898 FD404 Major Facility Replacement Fund$62,438 $62,438 FD507 Transportation Impact Fee Fund$192,896 $192,896 FD601 Water Fund$136,039 $136,039 FD602 Sewer Fund$161,154 $161,154 FD611 Parking Fund$124,528 $124,528 FD621Transit Fund$62,787 $62,787 All Other$32,090 $32,090 Total$934,830 $934,830 Page 596 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 16.01 TRANSPORTATION PLAN/ENGINEERING NATURE AND EXTENT OF SERVICE The Transportation Planning and Engineering Division is responsible for providing and overseeing analysis, planning, operations, design, and construction of the City's traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion and air pollution; reduce the use of single-occupancy vehicles; increased circulation safety with fewer traffic-related collisions; and promoting Active Transportation in the form of 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 597 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringCosts to be allocatedDetail page 187Schedule 16.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,123,041 $1,123,041 Deductions: GENERAL GOVERNMENT ($54,865) Total deductions:($54,865)($54,865) Allocated additions: 10000000 - Building Charge $430 $430 1011001 - City Administration $12,825 $2,987 $15,812 1011501 - City Attorney $13,664 $1,641 $15,305 1011021 - City Clerk $1,142 $229 $1,371 1012000 - Finance $19,106 $3,284 $22,390 1011101 - Network Services $40,778 $3,780 $44,558 1011103 - Information Services $9,357 $1,189 $10,546 1012006 - Finance Support Services $1,131 $14 $1,145 1013001 - Human Resources $28,454 $2,120 $30,574 1013003 - Wellness Program $145 $1,461 $1,606 1015001 - Public Works Administration $96,505 $10,120 $106,625 1015005 - Facilities Maintenance $819 $64 $883 1015008 - Fleet$7,419 $426 $7,845 8020000 - Insurance ISF Fund$59,214 $59,214 Total allocated additions:$231,775 $86,529 $318,304 $318,304 Total to be allocated$1,299,951 $86,529 $1,386,480 Page 598 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringSchedule of costs to beallocated by functionDetail page 188Schedule 16.0032022TotalGeneral & AdminGen & Admin/Capital OutlayParkingTransitDevelopment ReviewLong Range PlanWages & BenefitsSALARIES & WAGES $586,798 $372,030 $19,951 $15,257 $115,188 $64,372 FRINGE BENEFITS $437,046 $277,087 $14,860 $11,363 $85,792 $47,944 Other Expense and CostSERVICES & SUPPLIES $44,332 $28,106 $1,507 $1,153 $8,702 $4,864 GENERAL GOVERNMENT $54,865 $54,865 Departmental Expenditures$1,123,041 $54,865 $677,223 $36,318 $27,773 $209,682 $117,180 Cost AdjustmentsDeductions ($54,865) ($54,865)Additions: 1stOther $231,775 $231,775 Functional Cost$1,299,951 $231,775 $677,223 $36,318 $27,773 $209,682 $117,180 Reallocate Admin ($231,775) $146,945 $7,880 $6,026 $45,497 $25,427 Allocable Costs$1,299,951 $824,168 $44,198 $33,799 $255,179 $142,607 Unallocated ($824,168) ($824,168)1st Allocation$475,783 $44,198 $33,799 $255,179 $142,607 Additions: 2ndOther $86,529 $86,529 Functional Cost$86,529 $86,529 Reallocate Admin ($86,529) $54,859 $2,942 $2,250 $16,986 $9,492 Allocable Costs$86,529 $54,859 $2,942 $2,250 $16,986 $9,492 Unallocated ($54,859) ($54,859)2nd Allocation$31,670 $2,942 $2,250 $16,986 $9,492 Total allocated$507,453 $47,140 $36,049 $272,165 $152,099 Page 599 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofParkingDetail page 189Schedule 16.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 100 100.000 % $44,198 $44,198 $2,942 $47,140 Total100 100.000 %$44,198 $44,198 $2,942 $47,140 (A) Alloc basis:Direct Allocation to Fund 611 ParkingSource:Page 600 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofTransitDetail page 190Schedule 16.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD621Transit Fund 100 100.000 % $33,799 $33,799 $2,250 $36,049 Total100 100.000 %$33,799 $33,799 $2,250 $36,049 (A) Alloc basis:Direct Allocation to Fund 621 TransitSource:Page 601 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofDevelopment ReviewDetail page 191Schedule 16.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedPlanning 100 100.000 % $255,179 $255,179 $16,986 $272,165 Total100 100.000 %$255,179 $255,179 $16,986 $272,165 (A) Alloc basis:Direct Allocation to Development ReviewSource:Page 602 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDetail allocation ofLong Range PlanDetail page 192Schedule 16.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedEngineering 100 100.000 % $142,607 $142,607 $9,492 $152,099 Total100 100.000 %$142,607 $142,607 $9,492 $152,099 (A) Alloc basis:Direct Allocation to Long Range PlanSource:Page 603 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationTransportation/Plan EngineeringDepartmental CostAllocation SummaryDetail page 193Schedule 16.0082022TotalParkingTransitDevelopment ReviewLong Range PlanPlanning $272,165 $272,165 Engineering $152,099 $152,099 FD611 Parking Fund $47,140 $47,140 FD621Transit Fund $36,049 $36,049 Total$507,453 $47,140 $36,049 $272,165 $152,099 Page 604 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 17.01 INSURANCE ISF FUND NATURE AND EXTENT OF SERVICE Ensures the City has adequate resources for The Insurance ISF Fund, an internal services fund, is responsible for protection from risk management- related claims and settlements. Costs are allocated as follows: Risk Management – These costs are the premium costs only (no self-funded claims) and ancillary insurances associated with property, environmental, special events, volunteer, and crime insurance. Costs are allocated based on full time equivalent (FTE) by fund/department/division, or if appropriate, to specific department. Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and are allocated based on full time equivalent (FTE) by fund/department/division. Liability Claims – These are direct costs made to Water, Sewer, and Parking for the actual cost of claims against their department. General Fund Liability Claims – These are direct costs paid for claims originating from General Fund Departments. Costs are allocated to General Fund Departments based on Total Expenditures for claims other than those specific to Enterprise Funds. Page 605 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundCosts to be allocatedDetail page 195Schedule 17.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $4,251,072 $4,251,072 Allocated additions: 10000000 - Building Charge $394 $394 1011001 - City Administration $45,890 $10,680 $56,570 1011501 - City Attorney $48,694 $5,842 $54,536 1012000 - Finance $69,204 $12,827 $82,031 1012006 - Finance Support Services $4,282 $55 $4,337 1015005 - Facilities Maintenance $1,753 $329 $2,082 Total allocated additions:$170,217 $29,733 $199,950 $199,950 Total to be allocated$4,421,289 $29,733 $4,451,022 Page 606 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundSchedule of costs to beallocated by functionDetail page 196Schedule 17.0032022TotalGeneral & AdminRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostLIABILITY PREMIUMS $1,120,647 $1,120,647 WORKERS COMP PREMIUMS $2,335,313 $2,335,313 OTHER INSURANCE $703,205 $703,205 LIABILITY CLAIMS $25,118 $25,118 GENERAL CLAIMS $66,789 $66,789 Departmental Expenditures$4,251,072 $1,823,852 $2,335,313 $25,118 $66,789 Additions: 1stOther $170,217 $170,217 Functional Cost$4,421,289 $170,217 $1,823,852 $2,335,313 $25,118 $66,789 Reallocate Admin ($170,217) $73,029 $93,508 $1,006 $2,674 Allocable Costs$4,421,289 $1,896,881 $2,428,821 $26,124 $69,463 1st Allocation$4,421,289 $1,896,881 $2,428,821 $26,124 $69,463 Additions: 2ndOther $29,733 $29,733 Functional Cost$29,733 $29,733 Reallocate Admin ($29,733) $12,756 $16,334 $176 $467 Allocable Costs$29,733 $12,756 $16,334 $176 $467 2nd Allocation$29,733 $12,756 $16,334 $176 $467 Total allocated$4,451,022 $1,909,637 $2,445,155 $26,300 $69,930 Page 607 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 197Schedule 17.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $12,781 $12,781 $109 $12,890 Facilities Maintenance 500 1.123 % $21,302 $21,302 $21,302 Streets Maintenance 1,000 2.246 % $42,605 $42,605 $363 $42,968 Stormwater and Flood Control 735 1.651 % $31,314 $31,314 $267 $31,581 Traffic Signals & Lighting 200 0.449 % $8,521 $8,521 $73 $8,594 Transportation/Plan Engineering 600 1.348 % $25,563 $25,563 $25,563 Recreation Administration 400 0.898 % $17,042 $17,042 $145 $17,187 Recreation Facilities 100 0.225 % $4,260 $4,260 $36 $4,296 Youth Services 800 1.797 % $34,084 $34,084 $290 $34,374 Community Services 200 0.449 % $8,521 $8,521 $73 $8,594 Ranger Program 800 1.797 % $34,084 $34,084 $290 $34,374 Aquatics 100 0.225 % $4,260 $4,260 $36 $4,296 Golf Course 400 0.898 % $17,042 $17,042 $145 $17,187 Police Administration 650 1.460 % $27,693 $27,693 $236 $27,929 Patrol 4,500 10.107 % $191,720 $191,720 $1,632 $193,352 Investigations 1,500 3.369 % $63,907 $63,907 $544 $64,451 Police Support Services 2,050 4.604 % $87,339 $87,339 $744 $88,083 Neighborhood Services 100 0.225 % $4,260 $4,260 $36 $4,296 Traffic Safety 300 0.674 % $12,781 $12,781 $109 $12,890 Fire Administration 400 0.898 % $17,042 $17,042 $145 $17,187 Emergency Response 4,500 10.107 % $191,720 $191,720 $1,632 $193,352 Hazard Prevention 550 1.235 % $23,432 $23,432 $199 $23,631 FD601 Water Fund 3,189 7.163 % $135,866 $135,866 $1,157 $137,023 FD621Transit Fund 348 0.782 % $14,826 $14,826 $126 $14,952 City Administration 500 1.123 % $21,302 $21,302 $21,302 Economic Development 100 0.225 % $4,260 $4,260 $36 $4,296 Natural Resource Protection 300 0.674 % $12,781 $12,781 $109 $12,890 Community Promotion 25 0.056 % $1,065 $1,065 $9 $1,074 City Attorney 300 0.674 % $12,781 $12,781 $12,781 City Clerk 400 0.898 % $17,042 $17,042 $17,042 Finance 1,500 3.369 % $63,907 $63,907 $63,907 Network Services 855 1.920 % $36,427 $36,427 $36,427 Information Services 850 1.909 % $36,214 $36,214 $36,214 Human Resources 1,000 2.246 % $42,605 $42,605 $42,605 Community Development Admin 500 1.123 % $21,302 $21,302 $181 $21,483 Building and Safety 1,550 3.481 % $66,037 $66,037 $562 $66,599 Public Works Administration 500 1.123 % $21,302 $21,302 $21,302 Parks Maintenance 1,200 2.695 % $51,125 $51,125 $435 $51,560 Swim Center Maintenance 100 0.225 % $4,260 $4,260 $36 $4,296 Fire Apparatus Service 200 0.449 % $8,521 $8,521 $73 $8,594 Fleet 600 1.348 % $25,563 $25,563 $25,563 Page 608 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofRisk ManagementDetail page 198Schedule 17.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $60,584 $60,584 $516 $61,100 CIP Project Engineering 1,400 3.144 % $59,646 $59,646 $59,646 Planning 1,000 2.246 % $42,605 $42,605 $363 $42,968 City Council 500 1.123 % $21,302 $21,302 $181 $21,483 Tourism and Bid Promotion 175 0.393 % $7,456 $7,456 $63 $7,519 Community Services Group 350 0.786 % $14,912 $14,912 $14,912 Housing Policy/Homelessness 400 0.898 % $17,042 $17,042 $145 $17,187 Solid Waste Recycling 110 0.247 % $4,686 $4,686 $40 $4,726 Office of DEI 100 0.225 % $4,260 $4,260 $36 $4,296 Engineering 500 1.123 % $21,302 $21,302 $181 $21,483 Training Services 100 0.225 % $4,260 $4,260 $36 $4,296 FD705 Whale Rock Fund 410 0.921 % $17,468 $17,468 $149 $17,617 FD602 Sewer Fund 3,354 7.533 % $142,899 $142,899 $1,218 $144,117 Total44,523 100.000 %$1,896,881 $1,896,881 $12,756 $1,909,637 (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 609 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 199Schedule 17.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedUrban Forest Services 300 0.674 % $16,366 $16,366 $139 $16,505 Facilities Maintenance 500 1.123 % $27,276 $27,276 $27,276 Streets Maintenance 1,000 2.246 % $54,552 $54,552 $464 $55,016 Stormwater and Flood Control 735 1.651 % $40,096 $40,096 $341 $40,437 Traffic Signals & Lighting 200 0.449 % $10,910 $10,910 $93 $11,003 Transportation/Plan Engineering 600 1.348 % $32,731 $32,731 $32,731 Recreation Administration 400 0.898 % $21,821 $21,821 $186 $22,007 Recreation Facilities 100 0.225 % $5,455 $5,455 $46 $5,501 Youth Services 800 1.797 % $43,642 $43,642 $372 $44,014 Community Services 200 0.449 % $10,910 $10,910 $93 $11,003 Ranger Program 800 1.797 % $43,642 $43,642 $372 $44,014 Aquatics 100 0.225 % $5,455 $5,455 $46 $5,501 Golf Course 400 0.898 % $21,821 $21,821 $186 $22,007 Police Administration 650 1.460 % $35,459 $35,459 $302 $35,761 Patrol 4,500 10.107 % $245,484 $245,484 $2,090 $247,574 Investigations 1,500 3.369 % $81,828 $81,828 $697 $82,525 Police Support Services 2,050 4.604 % $111,832 $111,832 $952 $112,784 Neighborhood Services 100 0.225 % $5,455 $5,455 $46 $5,501 Traffic Safety 300 0.674 % $16,366 $16,366 $139 $16,505 Fire Administration 400 0.898 % $21,821 $21,821 $186 $22,007 Emergency Response 4,500 10.107 % $245,484 $245,484 $2,090 $247,574 Hazard Prevention 550 1.235 % $30,004 $30,004 $255 $30,259 FD601 Water Fund 3,189 7.163 % $173,966 $173,966 $1,481 $175,447 FD621Transit Fund 348 0.782 % $18,984 $18,984 $162 $19,146 City Administration 500 1.123 % $27,276 $27,276 $27,276 Economic Development 100 0.225 % $5,455 $5,455 $46 $5,501 Natural Resource Protection 300 0.674 % $16,366 $16,366 $139 $16,505 Community Promotion 25 0.056 % $1,364 $1,364 $12 $1,376 City Attorney 300 0.674 % $16,366 $16,366 $16,366 City Clerk 400 0.898 % $21,821 $21,821 $21,821 Finance 1,500 3.369 % $81,828 $81,828 $81,828 Network Services 855 1.920 % $46,642 $46,642 $46,642 Information Services 850 1.909 % $46,369 $46,369 $46,369 Human Resources 1,000 2.246 % $54,552 $54,552 $54,552 Community Development Admin 500 1.123 % $27,276 $27,276 $232 $27,508 Building and Safety 1,550 3.481 % $84,556 $84,556 $720 $85,276 Public Works Administration 500 1.123 % $27,276 $27,276 $27,276 Parks Maintenance 1,200 2.695 % $65,462 $65,462 $557 $66,019 Swim Center Maintenance 100 0.225 % $5,455 $5,455 $46 $5,501 Fire Apparatus Service 200 0.449 % $10,910 $10,910 $93 $11,003 Fleet 600 1.348 % $32,731 $32,731 $32,731 Page 610 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofWorkers Comp PremiumsDetail page 200Schedule 17.0052022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD611 Parking Fund 1,422 3.194 % $77,573 $77,573 $660 $78,233 CIP Project Engineering 1,400 3.144 % $76,373 $76,373 $76,373 Planning 1,000 2.246 % $54,552 $54,552 $464 $55,016 City Council 500 1.123 % $27,276 $27,276 $232 $27,508 Tourism and Bid Promotion 175 0.393 % $9,547 $9,547 $81 $9,628 Community Services Group 350 0.786 % $19,093 $19,093 $19,093 Housing Policy/Homelessness 400 0.898 % $21,821 $21,821 $186 $22,007 Solid Waste Recycling 110 0.247 % $6,001 $6,001 $51 $6,052 Office of DEI 100 0.225 % $5,455 $5,455 $46 $5,501 Engineering 500 1.123 % $27,276 $27,276 $232 $27,508 Training Services 100 0.225 % $5,455 $5,455 $46 $5,501 FD705 Whale Rock Fund 410 0.921 % $22,366 $22,366 $190 $22,556 FD602 Sewer Fund 3,354 7.533 % $182,968 $182,968 $1,563 $184,531 Total44,523 100.000 %$2,428,821 $2,428,821 $16,334 $2,445,155 (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 611 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofLiability ClaimsDetail page 201Schedule 17.0062022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 20,570 81.893 % $21,394 $21,394 $144 $21,538 FD602 Sewer Fund 4,548 18.107 % $4,730 $4,730 $32 $4,762 Total25,118 100.000 %$26,124 $26,124 $176 $26,300 (A) Alloc basis:Direct to Water, Sewer and Parking FundsSource:Page 612 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 202Schedule 17.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedCity Council 245,853 0.290 % $202 $202 $2 $204 Cultural Activities 332,351 0.392 % $272 $272 $2 $274 Economic Development 881,015 1.040 % $722 $722 $6 $728 Natural Resource Protection 1,017,359 1.200 % $834 $834 $7 $841 Community Promotion 415,604 0.490 % $341 $341 $3 $344 City Attorney 1,374,705 1.622 % $1,127 $1,127 $1,127 City Clerk 601,382 0.710 % $493 $493 $493 Finance 2,386,753 2.816 % $1,956 $1,956 $1,956 Network Services 3,239,708 3.823 % $2,655 $2,655 $2,655 Information Services 1,342,915 1.585 % $1,101 $1,101 $1,101 Finance Support Services 106,558 0.126 % $87 $87 $87 Human Resources 1,924,607 2.271 % $1,577 $1,577 $1,577 Wellness Program 10,134 0.012 % $8 $8 $8 Community Development Admin 902,888 1.065 % $740 $740 $7 $747 Commissions & Committees 13,508 0.016 % $11 $11 $11 Planning 1,827,448 2.156 % $1,498 $1,498 $13 $1,511 Building and Safety 3,235,392 3.818 % $2,652 $2,652 $24 $2,676 Public Works Administration 1,069,343 1.262 % $876 $876 $876 Parks Maintenance 3,552,669 4.192 % $2,912 $2,912 $26 $2,938 Swim Center Maintenance 601,262 0.709 % $493 $493 $4 $497 Urban Forest Services 334,499 0.395 % $274 $274 $2 $276 Facilities Maintenance 1,359,287 1.604 % $1,114 $1,114 $1,114 Streets Maintenance 1,766,497 2.084 % $1,448 $1,448 $13 $1,461 Stormwater and Flood Control 1,115,930 1.317 % $915 $915 $8 $923 Traffic Signals & Lighting 598,015 0.706 % $490 $490 $4 $494 Fleet 1,395,775 1.647 % $1,144 $1,144 $1,144 City Administration 1,417,084 1.672 % $1,161 $1,161 $1,161 Transportation/Plan Engineering 1,123,041 1.325 % $920 $920 $920 Recreation Administration 872,934 1.030 % $715 $715 $6 $721 Recreation Facilities 299,765 0.354 % $246 $246 $2 $248 Youth Services 1,228,850 1.450 % $1,007 $1,007 $9 $1,016 Community Services 516,824 0.610 % $424 $424 $4 $428 Ranger Program 803,371 0.948 % $658 $658 $6 $664 Aquatics 568,014 0.670 % $466 $466 $4 $470 Golf Course 831,862 0.982 % $682 $682 $6 $688 Police Administration 1,880,726 2.219 % $1,541 $1,541 $14 $1,555 Patrol 12,616,286 14.886 % $10,341 $10,341 $92 $10,433 Investigations 3,621,224 4.273 % $2,968 $2,968 $26 $2,994 Police Support Services 3,315,494 3.912 % $2,717 $2,717 $24 $2,741 Neighborhood Services 284,409 0.336 % $233 $233 $2 $235 Traffic Safety 863,845 1.019 % $708 $708 $6 $714 Page 613 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDetail allocation ofGeneral Fund Liab ClaimsDetail page 203Schedule 17.0072022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFire Administration 1,261,650 1.489 % $1,034 $1,034 $9 $1,043 Emergency Response 13,924,054 16.429 % $11,412 $11,412 $101 $11,513 Hazard Prevention 965,976 1.140 % $792 $792 $7 $799 Training Services 143,900 0.170 % $118 $118 $1 $119 Fire Station 40,691 0.048 % $33 $33 $33 Disaster Assistance 97,605 0.115 % $80 $80 $1 $81 Fire Apparatus Service 502,880 0.593 % $412 $412 $4 $416 Finance Non Departmental 288,297 0.340 % $236 $236 $2 $238 Human Relations 63,055 0.074 % $52 $52 $52 CIP Project Engineering 2,664,647 3.144 % $2,184 $2,184 $2,184 Community Services Group 660,112 0.779 % $541 $541 $541 Solid Waste Recycling 185,845 0.219 % $152 $152 $1 $153 Office of DEI 149,224 0.176 % $122 $122 $1 $123 Engineering 751,455 0.887 % $616 $616 $5 $621 Housing Policy/Homelessness 1,017,132 1.200 % $834 $834 $7 $841 Jack House 1,008 0.001 % $1 $1 $1 Recruit Academy 94,684 0.112 % $78 $78 $6 $84 Mobile Crisis Unit 43,085 0.050 % $37 $37 $37 Total84,750,486 100.000 %$69,463 $69,463 $467 $69,930 (A) Alloc basis:Total Expenditures by General Fund DepartmentSource:Page 614 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 204Schedule 17.0082022TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCity Administration $49,739 $21,302 $27,276 $1,161 Community Services Group $34,546 $14,912 $19,093 $541 City Attorney $30,274 $12,781 $16,366 $1,127 City Clerk $39,356 $17,042 $21,821 $493 Finance $147,691 $63,907 $81,828 $1,956 Network Services $85,724 $36,427 $46,642 $2,655 Information Services $83,684 $36,214 $46,369 $1,101 Finance Support Services $87 $87 Human Resources $98,734 $42,605 $54,552 $1,577 Wellness Program $8 $8 Public Works Administration $49,454 $21,302 $27,276 $876 Facilities Maintenance $49,692 $21,302 $27,276 $1,114 Fleet $59,438 $25,563 $32,731 $1,144 CIP Project Engineering $138,203 $59,646 $76,373 $2,184 Transportation/Plan Engineering $59,214 $25,563 $32,731 $920 City Council $49,195 $21,483 $27,508 $204 Office of DEI $9,920 $4,296 $5,501 $123 Cultural Activities $274 $274 Economic Development $10,525 $4,296 $5,501 $728 Natural Resource Protection $30,236 $12,890 $16,505 $841 Tourism and Bid Promotion $17,147 $7,519 $9,628 Community Promotion $2,794 $1,074 $1,376 $344 Finance Non Departmental $238 $238 Community Development Admin $49,738 $21,483 $27,508 $747 Commissions & Committees $11 $11 Planning $99,495 $42,968 $55,016 $1,511 Engineering $49,612 $21,483 $27,508 $621 Building and Safety $154,551 $66,599 $85,276 $2,676 Human Relations $52 $52 Housing Policy/Homelessness $40,035 $17,187 $22,007 $841 Parks Maintenance $120,517 $51,560 $66,019 $2,938 Swim Center Maintenance $10,294 $4,296 $5,501 $497 Urban Forest Services $29,671 $12,890 $16,505 $276 Streets Maintenance $99,445 $42,968 $55,016 $1,461 Traffic Signals & Lighting $20,091 $8,594 $11,003 $494 Stormwater and Flood Control $72,941 $31,581 $40,437 $923 Solid Waste Recycling $10,931 $4,726 $6,052 $153 Recreation Administration $39,915 $17,187 $22,007 $721 Recreation Facilities $10,045 $4,296 $5,501 $248 Youth Services $79,404 $34,374 $44,014 $1,016 Page 615 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationInsurance ISF FundDepartmental CostAllocation SummaryDetail page 205Schedule 17.0082022TotalRisk ManagementWorkers Comp PremiumsLiability ClaimsGeneral Fund Liab ClaimsCommunity Services $20,025 $8,594 $11,003 $428 Ranger Program $79,052 $34,374 $44,014 $664 Aquatics $10,267 $4,296 $5,501 $470 Golf Course $39,882 $17,187 $22,007 $688 Jack House $1 $1 Police Administration $65,245 $27,929 $35,761 $1,555 Patrol $451,359 $193,352 $247,574 $10,433 Investigations $149,970 $64,451 $82,525 $2,994 Police Support Services $203,608 $88,083 $112,784 $2,741 Neighborhood Services $10,032 $4,296 $5,501 $235 Traffic Safety $30,109 $12,890 $16,505 $714 Fire Administration $40,237 $17,187 $22,007 $1,043 Emergency Response $452,439 $193,352 $247,574 $11,513 Hazard Prevention $54,689 $23,631 $30,259 $799 Training Services $9,916 $4,296 $5,501 $119 Recruit Academy $84 $84 Fire Apparatus Service $20,013 $8,594 $11,003 $416 Fire Station $33 $33 Mobile Crisis Unit $37 $37 Disaster Assistance $81 $81 FD601 Water Fund $334,008 $137,023 $175,447 $21,538 FD602 Sewer Fund $333,410 $144,117 $184,531 $4,762 FD611 Parking Fund $139,333 $61,100 $78,233 FD621Transit Fund $34,098 $14,952 $19,146 FD705 Whale Rock Fund $40,173 $17,617 $22,556 Total$4,451,022 $1,909,637 $2,445,155 $26,300 $69,930 Page 616 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 18.01 NATURAL RESOURCES PROTECTION (Utility Services) NATURE AND EXTENT OF SERVICE The Natural Resources Protection Department is a formally structured program to bring greater overall guidance and a proactive approach to the City’s environmental protection and restoration efforts including its open space and greenbelt programs. This program has three major activities: open space/greenbelt acquisition and management, storm water program coordination and agency reporting, and natural resource protection, project mitigation and educational outreach. Costs are allocated as follows: Natural Resources-General Government - These costs are identified but not allocated. Program Support - These costs represent the value of services provided to enterprise programs such as the Utility Funds. Costs are allocated based on an agreed upon amount for services performed. Page 617 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Costs to be allocatedDetail page 207Schedule 18.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement: $1,017,359 $1,017,359 Total to be allocated$1,017,359 $1,017,359 Page 618 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Schedule of costs to beallocated by functionDetail page 208Schedule 18.0032022TotalGeneral & AdminNatural Resources-General GovernmentProgram SupportWages & BenefitsSALARIES & WAGES $408,502 $408,502 FRINGE BENEFITS $271,223 $271,223 Other Expense and CostSERVICES & SUPPLIES $337,634 $337,634 Departmental Expenditures$1,017,359 $1,017,359 Functional Cost$1,017,359 $1,017,359 Allocable Costs$1,017,359 $1,017,359 Unallocated ($1,017,359) ($1,017,359)1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 619 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Detail allocation ofProgram SupportDetail page 209Schedule 18.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD602 Sewer Fund 2,307 82.129 % $2,307 $2,307 $2,307 FD601 Water Fund 502 17.871 % $502 $502 $502 Subtotal2,809 100.000 %$2,809 $2,809 $2,809 Direct Billed($2,809) ($2,809) ($2,809)Total2,809 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Agreed Upon Amount Based On Services PerformedSource:Page 620 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationNatural Resources Protection (Utility Services)Departmental CostAllocation SummaryDetail page 210Schedule 18.0052022TotalProgram SupportFD601 Water Fund$502 $502 FD602 Sewer Fund$2,307 $2,307 Subtotal$2,809 $2,809 Direct Billed($2,809) ($2,809)TotalPage 621 of 1165 City of San Luis Obispo, CA 2 CFR 200 Cost Allocation Plan Fiscal Year 2022 Prepared by: SCHEDULE 19.01 ENGINEERING DEVELOPMENT REVIEW (Utility Services) NATURE AND EXTENT OF SERVICE The Engineering Development Review Division oversees design and construction of various public works projects built by private developers for City ownership. These projects typically include additions to the City’s water, wastewater, recycled water, storm drain, street, flood protection, and park systems. Since 2002, this program has been responsible for the review of the design of private development projects for compliance with the Grading Ordinance, Parking & Driveway Standards, site development and drainage designs. This division is also responsible for verifying plan compliance with the Waterway Management Plan Drainage Design Manual for all private development projects. To ensure public safety, this department represents the city as its Floodplain Manager and prepares regular responses and reports to the Federal Emergency Management Agency (FEMA) and the public in this regard. The division also coordinates reviews of development projects for compliance with the Tree Regulations and coordinates with the City Arborist on tree removals, tree plantings, and tree preservation requirements. The division’s goal is to ensure compliance with the City’s Engineering Standards, Community Design Guidelines, Floodplain Management Regulations, and Waterway Management Plan to provide safe, effective, and efficient public works which meet established engineering standards and specifications. This division has four major activities: development review, encroachment permit review and issuance, recordkeeping, and miscellaneous projects. Costs are allocated based on an analysis of tasks performed by staff during the year as follows: 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 622 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Costs to be allocatedDetail page 212Schedule 19.00220221st Allocation2nd AllocationSub-totalTotalExpenditures Per Financial Statement:Total to be allocatedPage 623 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Schedule of costs to beallocated by functionDetail page 213Schedule 19.0032022TotalGeneral & AdminDevelopment Review ServicesUtility ServicesOther Expense and CostSALARIES & WAGESFRINGE BENEFITSOther Expense and CostSERVICES & SUPPLIESFunctional CostAllocable Costs1st AllocationFunctional CostAllocable Costs2nd AllocationTotal allocatedPage 624 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Detail allocation ofUtility ServicesDetail page 214Schedule 19.0042022User DepartmentAllocation Units(A)Allocated PercentGross AllocatedDirect BilledFirst AllocationSecond AllocationTotal AllocatedFD601 Water Fund 50 50.000 % ($20,155) ($20,155) ($20,155)FD602 Sewer Fund 50 50.000 % ($20,155) ($20,155) ($20,155)Subtotal100 100.000 %($40,310)($40,310)($40,310)Direct Billed$40,310 $40,310 $40,310 Total100 100.000 %$0 $0 $0 $0 $0 (A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development ReviewSource:Cheryl BlairPage 625 of 1165 IVA/Cap9504/18/23City of San Luis Obispo, CA 2 CFR 200 Cost AllocationEng Dev Review (Utility Services)Departmental CostAllocation SummaryDetail page 215Schedule 19.0052022TotalUtility ServicesFD601 Water Fund($20,155) ($20,155)FD602 Sewer Fund($20,155) ($20,155)Subtotal($40,310)($40,310)Direct Billed$40,310 $40,310 TotalPage 626 of 1165 2023-24 Cost Allocation Plan Attachment C Labor Rates Page 627 of 1165 Page 628 of 1165 Page 629 of 1165 Page 630 of 1165 Page 631 of 1165 Page 632 of 1165 Page 633 of 1165 Page 634 of 1165 Page 635 of 1165 Page 636 of 1165 2023-24 Cost Allocation Plan Attachment D Cost of Services Page 637 of 1165 Cost of Services Enterprise Cost of Services Allocation Summary-2021-22 using 2019-20 Actual Amounts Allocation Type Water Enterprise Sewer Enterprise Parking Enterprise Total Enterprise Allocation Public 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 Amounts Allocation Type Water Enterprise Sewer Enterprise Parking Enterprise Total Enterprise Allocation Public Safety $ 267,776 $ 319,332 $ -$ 587,108 Right-of-Way Maintenance $ 508,802 $ 757,056 $ 155,413 $ 1,421,271 Total $ 776,578 $ 1,076,388 $ 155,413.28 $ 2,008,379 Enterprise Cost of Services Allocation Summary-2023-24 using 2021-22 Actual Amounts Allocation Type Water Enterprise Sewer Enterprise Parking Enterprise Total Enterprise Allocation Public Safety $ 202,186 $ 516,287 $ -$ 718,473 Right-of-Way Maintenance $ 872,924 $ 676,402 $ 133,000 $ 1,682,327 Total $ 1,075,111 $ 1,192,689 $ 133,000 $ 2,400,800 Page 638 of 1165