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HomeMy WebLinkAbout06-17-2014 C8 2012-13 Central Service Cost Allocation PlansCity of San Luis Obispo, Council Agenda Report, Meeting Date, Item Number FROM: Wayne Padilla, Director of Finance & Information Technology SUBJECT: 2012-13 CENTRAL SERVICE COST ALLOCATION PLANS RECOMMENDATION Approve the 2012-13 Central Service Cost Allocation Plans dated May 2014. DISCUSSION Consistent with best practices, the City has prepared 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 programs they support throughout the City in order to provide reimbursement for those services to the General Fund. The CAP can also be used to determine the appropriate amount of administrative and support costs that may be charged to an existing or new grant. The CAP is prepared using actual operating expenses from one year and the resulting cost allocations are programmed into the City’s budget two years later. In this case, the CAP is based on 2012-13 actual costs and the cost allocations are reflected in the 2014-15 budget. 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. The second CAP is the A-87 Plan which conforms to Office of Management & Budget Circular A-87 guidelines that determine which costs can be allocated to federal grant programs. It is this plan that is used to allocate costs to the Transit Fund because it receives grants from the Federal Transit Authority. Under the A-87 guidelines, the costs of the City Council are not allocated to other programs. The full cost version of the CAP establishes the allocable costs shown in the table below for the Water, Sewer, Parking and Whale Rock Funds. The amounts shown in the column labeled “Direct Billing Adjustments” represent amounts that offset the CAP-generated cost allocations to the enterprise funds because certain costs can be charged back to the General Fund by the programs that receive allocated costs from the CAP. For example, the costs for maintaining the underground utilities locator program are accounted for in the Water Fund while this function also benefits the General Fund for storm drains, traffic signal conduit and fiber optic lines. The Sewer Fund also receives a benefit from this service as it helps identify the location of wastewater collection lines. The net amount is represented in the column labeled “Actual” and that is the amount that will be transferred to the General Fund. 6/17/2014 C8 C8 - 1 2012-13 Central Service Cost Allocations Plans Page 2 2014-15 Reimbursement Transfers (Full CAP) Fund Cost allocation based on 2012-13 actuals Direct Billing Adjustments Actual Water 1,212,563 (45,559)1,167,004 Sewer 1,264,251 26,7571,291,008 Parking 604,225 604,225 Whale Rock 98,229 98,229 Total $3,179,268($18,802)$3,160,466 The table below reflects the costs from the Central Services A-87 Cost Allocation Plan that are allocable to the Transit Fund. 2014-15 Reimbursement Transfers (A-87 CAP) Fund Cost allocation based on 2012-13 actuals Direct Billing Adjustments Actual Transit 290,742 290,742 Upon approval by the Council, the CAP certification will be signed by the Finance Director/City Treasurer. FISCAL IMPACT The 2012-13 Central Services Full Cost Allocation Plan, net of direct billing adjustments results in decrease of approximately $454,000 in reimbursement transfers to the General Fund in 2014-15 compared to the amounts identified in the Financial Forecast that was adopted by the City Council last year. The main reason of the decrease is the smaller number of enterprise fund capital projects that received assistance from the Capital Improvement Program engineering staff in 2012-13. This situation is forecast to continue as many of the upcoming projects are slated to be overseen by contracted service providers and not through the use of city staff. If approved by the Council, the reimbursements and allocated costs described above will remain a part of the 2014-15 revised budget. ATTACHMENTS 1. Summary of FY 2013 Full CAP 2. Summary of FY 2013 OMB CAP THE FULL CENTRAL SERVICE COST ALLOCATION PLANS ARE ALSO AVAILABLE FOR REVIEW IN THE COUNCIL OFFICE AND ON THE CITY WEBSITE T:\Council Agenda Reports\2014\2014-06-17\Approval of Cost Allocation Plans\CAR for 2012-13 Cost Allocation Plan.docx C8 - 2 CITY OF SAN LUIS OBISPO, CA CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2013 Prepared May 14, 2014 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Attachment 1 C8 - 3 Attachment 1 C8 - 4 Ci t y o f S a n L u i s O b i s p o , C A Ce n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2013 CO S T A L L O C A T I O N M E T H O D O L O G Y IN T R O D U C T I O N Th e C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n w a s p r e p a r e d u s i n g a c o n s i s t e n t a p p r o a c h a n d t r e a t m e n t o f d i r e c t o r i n d i r e c t c o s t s ; i n n o c a s e h a v e co s t s c h a r g e d a s d i r e c t c o s t s t o p r o g r a m s b e e n i n c l u d e d a s i n d i r e c t c o s t s . A c t u a l e x p e n d i t u r e i n f o r m a t i o n w a s o b t a i n e d f r o m t h e f i n a n c i a l st a t e m e n t s f o r t h e y e a r e n d e d J u n e 3 0 , 2 0 1 3 . S t a t i s t i c s u s e d t o a l l o c a t e c o s t s w e r e t a k e n f r o m F Y 2 0 1 3 d a t a b y p e r f o r m i n g o n e h u n d r e d p e r c e n t co u n t s , o r i n s o m e c a s e s , c o n d u c t i n g a r e p r e s e n t a t i v e s a m p l e p e r i o d c o u n t . ST E P - D O W N A L L O C A T I O N P R O C E D U R E A d o u b l e s t e p - d o w n a l l o c a t i o n p r o c e d u r e w a s u s e d t o d i s t r i b u t e c o s t s a m o n g c e n t r a l s e r v i c e s a n d t o p r o g r a m s t h a t r e c e i v e b e n e f i t s . T h e d o u b l e st e p - d o w n p r o c e d u r e i n i t i a l l y r e q u i r e s a s e q u e n t i a l o r d e r i n g o f a g e n c i e s . D e p a r t m e n t i n d i r e c t c o s t a l l o c a t i o n s a r e t h e n m a d e i n t h e o r d e r e l e c t e d to a l l b e n e f i t i n g p r o g r a m s , i n c l u d i n g c r o s s a l l o c a t i o n s t o o t h e r c e n t r a l s e r v i c e s . T o i n s u r e t h a t t h e c r o s s - b e n e f i t o f s e r v i c e s a m o n g c e n t r a l s e r v i c e s is f u l l y r e c o g n i z e d , a s e c o n d s t e p - d o w n a l l o c a t i o n f o r e a c h c e n t r a l s e r v i c e i s m a d e . C o s t s a l l o c a t e d t o e a c h c e n t r a l s e r v i c e c o n s i s t o f t h e fo l l o w i n g : Fi r s t A l l o c a t i o n – t h e a c t u a l o p e r a t i n g e x p e n d i t u r e s , e x c l u s i v e o f u n a l l o w a b l e i t e m s ( i . e . c a p i t a l e x p e n d i t u r e s , i n t e r e s t e x p e n s e , a n d ge n e r a l g o v e r n m e n t c o s t s a s d e s i g n a t e d b y O M B C i r c u l a r A - 8 7 ) , p l u s a l l a l l o c a t e d c o s t s f r o m o t h e r c e n t r a l s e r v i c e s , w h i c h h a v e b e e n id e n t i f i e d u p t o t h i s p o i n t . Se c o n d A l l o c a t i o n – c o s t s f r o m o t h e r c e n t r a l s e r v i c e s m a d e s u b s e q u e n t t o t h a t s e c t i o n ’ s f i r s t a l l o c a t i o n . W i t h r e s p e c t t o t h e d o u b l e s t e p - do w n m e t h o d o l o g y , t w o i m p o r t a n t p o i n t s s h o u l d b e n o t e d : 1. T h e i n i t i a l s e q u e n c i n g o f C e n t r a l S e r v i c e s w a s m a d e i n c o n s i d e r a t i o n o f t h e o r d e r i n g w h i c h m a x i m i z e s t h e b e n e f i t s o f t h e se r v i c e s , a n d 2. A f t e r t h e s e c o n d a l l o c a t i o n o f e a c h c e n t r a l s e r v i c e , t h a t s e r v i c e w a s “ c l o s e d ” a n d c o u l d n o t r e c e i v e a n y a d d i t i o n a l al l o c a t i o n f r o m o t h e r c e n t r a l s e r v i c e s . To e a s e c o m p r e h e n s i o n a n d t o a v o i d u n n e c e s s a r y b u l k i n t h e p l a n , t h e f i r s t a n d s e c o n d a l l o c a t i o n s a r e s h o w n o n t h e s a m e s c h e d u l e w i t h i n t h e pl a n . Attachment 1 C8 - 5 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2013 Pr e p a r e d b y : CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T A T a b l e o f C o n t e n t s i s i n c l u d e d a t t h e b e g i n n i n g o f t h e P l a n . T h e a l l o c a t i o n o f c o s t s h a s b e e n a c c o m p l i s h e d i n t h e s a m e o r d e r a s s h o w n i n t h e Ta b l e o f C o n t e n t s . T h e T a b l e o f C o n t e n t s a l s o p e r m i t s t h e r e a d y i d e n t i f i c a t i o n o f t h e f o l l o w i n g s u m m a r y d a t a a n d s e c t i o n s o f t h e P l a n : Su m m a r y D a t a – T h r e e s u m m a r y s c h e d u l e s a r e p r o v i d e d a t t h e b e g i n n i n g o f t h e P l a n : 1. A l l o c a t e d C o s t s b y D e p a r t m e n t ( S c h e d u l e A ) – p r o v i d e s t h e c o s t s a l l o c a t e d f r o m e a c h c e n t r a l s e r v i c e t o e a c h o p e r a t i n g de p a r t m e n t . T h e c e n t r a l s e r v i c e d e p a r t m e n t s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e o p e r a t i n g p r o g r a m s d e t a i l e d i n t h e pl a n a r e l i s t e d a c r o s s t h e t o p . W i t h a t o t a l a t t h e b o t t o m o f t h e p a g e . 2. S u m m a r y o f A l l o c a t e d C o s t s ( S c h e d u l e C ) – s u m m a r i z e s t h e c o s t s a l l o c a t e d f r o m e a c h c e n t r a l s e r v i c e . T h e c o l u m n l a b e l e d “T o t a l E x p e n d i t u r e s ” i s t h e t o t a l c o s t s o f t h e c e n t r a l s e r v i c e d e p a r t m e n t . T h e c o l u m n l a b e l e d “ C o s t A d j u s t m e n t s ” a r e a n y c o s t s ad d e d o r d e d u c t e d f r o m t h e c e n t r a l s e r v i c e . T h e s e c o s t s a r e a d d i t i o n s o r s u b t r a c t i o n s t o t h e c o s t i d e n t i f i e d i n t h e G e n e r a l L e d g e r . Th e c o l u m n l a b e l e d “ T o t a l A l l o c a t e d ” i s t h e a m o u n t a l l o c a t e d t o e a c h o p e r a t i n g d e p a r t m e n t ( t h i s a g r e e s w i t h S c h e d u l e A ) . 3. S u m m a r y o f A l l o c a t i o n B a s e s ( S c h e d u l e E ) – p r o v i d e s t h e b a s e s u s e d t o a l l o c a t e t h e c o s t s f o r e a c h f u n c t i o n o f e v e r y c e n t r a l se r v i c e . Se c t i o n s – s e c t i o n s o n e a c h c e n t r a l s e r v i c e a r e p r e s e n t e d i n t h e f o l l o w i n g f o r m a t : 1. N a t u r e a n d E x t e n t o f S e r v i c e s – a n a r r a t i v e d e s c r i p t i o n o f t h e c e n t r a l s e r v i c e a n d e a c h f u n c t i o n t h a t w a s i d e n t i f i e d . A l s o de s c r i b e d a r e t h e a l l o c a t i o n b a s e s u s e d f o r e a c h f u n c t i o n a n d a n y o t h e r r e l e v a n t i n f o r m a t i o n o n e x p e n d i t u r e s . 2. C o s t s t o b e A l l o c a t e d – p r e s e n t s t h e t o t a l c o s t s t o b e a l l o c a t e d b a s e d o n a c t u a l e x p e n d i t u r e s f r o m t h e f i n a n c i a l s t a t e m e n t s . Al l o c a t e d a d d i t i o n s r e p r e s e n t c o s t s a l l o c a t e d t o a c e n t r a l s e r v i c e f r o m o t h e r c e n t r a l s e r v i c e s . Attachment 1 C8 - 6 Ci t y o f S a n L u i s O b i s p o , C A Ce n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2013 CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M AT ( C o n t i n u e d ) 3. C o s t s t o b e A l l o c a t e d b y F u n c t i o n – c o s t s f o r e a c h C e n t r a l S e r v i c e a r e f u n c t i o n a l i z e d t o t h e e x t e n t d e e m e d n e c e s s a r y t o i n s u r e th e a p p l i c a t i o n o f a n a l l o c a t i o n b a s i s w h i c h m o s t c l o s e l y c o r r e l a t e w i t h t h e b e n e f i t s d e r i v e d b y r e c e i v i n g p r o g r a m s . T o t a l c o s t s al l o c a t e d a r e t h e s a m e a s r e f l e c t e d o n t h e p r e v i o u s s c h e d u l e . F u n c t i o n s o f t h e c e n t r a l s e r v i c e s a r e l i s t e d a c r o s s t h e t o p o f t h e pa g e a n d a d e t a i l e d s c h e d u l e i s p r o v i d e d o n e a c h f u n c t i o n . 4. D e t a i l A l l o c a t i o n – d e t a i l e d s c h e d u l e o f t h e a l l o c a t i o n o f e a c h f u n c t i o n i s p r o v i d e d o n a l l a l l o c a t e d f u n c t i o n s e x c e p t f o r G e n e r a l Ad m i n i s t r a t i o n . C o s t s o f G e n e r a l A d m i n i s t r a t i o n a r e r e - a l l o c a t e d t o a l l o t h e r a g e n c y f u n c t i o n s b a s e d o n f u n c t i o n a l c o s t s u n l e s s ot h e r w i s e n o t e d . 5. D e p a r t m e n t a l C o s t A l l o c a t i o n S u m m a r y – p r o v i d e s a s u m m a r y o f t h e c o s t s a l l o c a t e d b y f u n c t i o n . T h e p r o g r a m s t h a t r e c e i v e al l o c a t i o n s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e c e n t r a l s e r v i c e f u n c t i o n s a r e l i s t e d a c r o s s t h e t o p . IN T E R V I E W S Th r o u g h d i s c u s s i o n s a n d r e v i e w w i t h D e p a r t m e n t a l s t a f f , M a h o n e y & A s s o c i a t e s C o n s u l t i n g , L L C e s t a b l i s h e d f u n c t i o n s p e r f o r m e d b y c e n t r a l se r v i c e d e p a r t m e n t s a n d c o s t s a s s o c i a t e d w i t h e a c h f u n c t i o n . Attachment 1 C8 - 7  Th i s P a g e I n t e n t i o n a l l y L e f t B l a n k  Attachment 1 C8 - 8 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.001 2013 Sc h e d u l e Page Su m m a r y R e p o r t s Al l o c a t e d C o s t s b y D e p a r t m e n t A 1 Su m m a r y o f A l l o c a t e d C o s t s C 7 De t a i l o f A l l o c a t e d C o s t s D 9 Su m m a r y o f A l l o c a t i o n B a s i s E 1 5 Bu i l d i n g U s e C h a r g e Na r r a t i v e 1. 0 1 Co s t s t o b e A l l o c a t e d 1. 0 2 1 9 Co s t s b y F u n c t i o n 1. 0 3 2 0 De t a i l A l l o c a t i o n - C i t y H a l l 1. 0 4 2 1 De t a i l A l l o c a t i o n - 9 1 9 P a l m 1. 0 5 2 2 De t a i l A l l o c a t i o n - C o r p o r a t i o n Y a r d 1. 0 6 2 3 Al l o c a t i o n S u m m a r y 1. 0 7 2 4 Ci t y A d m i n i s t r a t i o n Na r r a t i v e 2. 0 1 Co s t s t o b e A l l o c a t e d 2. 0 2 2 6 Co s t s b y F u n c t i o n 2. 0 3 2 7 De t a i l A l l o c a t i o n - C i t y w i d e A d m i n i s t r a t i o n 2. 0 4 2 8 Al l o c a t i o n S u m m a r y 2. 0 5 3 0 Ci t y C o u n c i l Na r r a t i v e 3. 0 1 Co s t s t o b e A l l o c a t e d 3. 0 2 3 3 Co s t s b y F u n c t i o n 3. 0 3 3 4 De t a i l A l l o c a t i o n - C i t y C o u n c i l 3. 0 4 3 5 Al l o c a t i o n S u m m a r y 3. 0 5 3 7 Na t u r a l R e s o u r c e s P r o t e c t i o n Na r r a t i v e 4. 0 1 Co s t s t o b e A l l o c a t e d 4. 0 2 4 0 Co s t s b y F u n c t i o n 4. 0 3 4 1 De t a i l A l l o c a t i o n - P r o g r a m S u p p o r t 4. 0 4 4 2 Al l o c a t i o n S u m m a r y 4. 0 5 4 3 Ci t y A t t o r n e y Na r r a t i v e 5. 0 1 Co s t s t o b e A l l o c a t e d 5. 0 2 4 5 Co s t s b y F u n c t i o n 5. 0 3 4 6 De t a i l A l l o c a t i o n - C i t y A t t o r n e y 5. 0 4 4 7 Al l o c a t i o n S u m m a r y 5. 0 5 49Attachment 1 C8 - 9 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.002 2013 Sc h e d u l e Page Ad m i n i s t r a t i o n & R e c o r d s Na r r a t i v e 6. 0 1 Co s t s t o b e A l l o c a t e d 6. 0 2 5 2 Co s t s b y F u n c t i o n 6. 0 3 5 3 De t a i l A l l o c a t i o n - C i t y C l e r k S e r v i c e s 6. 0 4 5 4 De t a i l A l l o c a t i o n - M a i n S w i t c h b o a r d 6. 0 5 5 6 Al l o c a t i o n S u m m a r y 6. 0 6 5 8 Fi n a n c e Na r r a t i v e 7. 0 1 Co s t s t o b e A l l o c a t e d 7. 0 2 6 1 Co s t s b y F u n c t i o n 7. 0 3 6 2 De t a i l A l l o c a t i o n - I T S u p e r v i s i o n 7. 0 4 6 4 De t a i l A l l o c a t i o n - G I S S u p e r v i s i o n 7. 0 5 6 5 De t a i l A l l o c a t i o n - R e v e n u e M a n a g e m e n t 7. 0 6 6 6 De t a i l A l l o c a t i o n - A c c o u n t s P a y a b l e 7. 0 7 6 7 De t a i l A l l o c a t i o n - P a y r o l l 7. 0 8 6 9 De t a i l A l l o c a t i o n - G e n e r a l F i n a n c e 7. 0 9 7 1 De t a i l A l l o c a t i o n - U t i l i t i y B i l l i n g 7. 1 0 7 3 De t a i l A l l o c a t i o n - C a s h i e r 7. 1 1 7 4 Al l o c a t i o n S u m m a r y 7. 1 2 7 5 Ne t w o r k S e r v i c e s Na r r a t i v e 8. 0 1 Co s t s t o b e A l l o c a t e d 8. 0 2 7 8 Co s t s b y F u n c t i o n 8. 0 3 7 9 De t a i l A l l o c a t i o n - N e t w o r k S e r v i c e s & D e s k t o p S u p p o r t 8. 0 4 8 1 De t a i l A l l o c a t i o n - T a b l e t & M D C S u p p o r t 8. 0 5 8 3 De t a i l A l l o c a t i o n - S e r v e r S u p p o r t 8. 0 6 8 4 De t a i l A l l o c a t i o n - N e t w o r k S u p p o r t 8. 0 7 8 6 De t a i l A l l o c a t i o n - R a d i o s 8. 0 8 8 8 De t a i l A l l o c a t i o n - T e l e m e t r y 8. 0 9 8 9 De t a i l A l l o c a t i o n - C e l l P h o n e s 8. 1 0 9 0 De t a i l A l l o c a t i o n - P a g e r s 8. 1 1 9 1 De t a i l A l l o c a t i o n - C e l l u l a r D a t a S e r v i c e s 8. 1 2 9 2 De t a i l A l l o c a t i o n - T e l e p h o n e s 8. 1 3 9 3 De t a i l A l l o c a t i o n - C u e s t a P e a k 8. 1 4 9 5 De t a i l A l l o c a t i o n - S o u t h H i l l s 8. 1 5 9 6 De t a i l A l l o c a t i o n - T a s s a j a r a 8. 1 6 9 7 Al l o c a t i o n S u m m a r y 8. 1 7 9 8 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s Na r r a t i v e 9. 0 1 Co s t s t o b e A l l o c a t e d 9. 0 2 1 0 3 Attachment 1 C8 - 10 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.003 2013 Sc h e d u l e Page Co s t s b y F u n c t i o n 9. 0 3 1 0 4 De t a i l A l l o c a t i o n - G I S 9. 0 4 1 0 5 Al l o c a t i o n S u m m a r y 9. 0 5 1 0 6 Su p p o r t S e r v i c e s Na r r a t i v e 10 . 0 1 Co s t s t o b e A l l o c a t e d 10 . 0 2 1 0 8 Co s t s b y F u n c t i o n 10 . 0 3 1 0 9 De t a i l A l l o c a t i o n - G e n e r a l S u p p o r t S e r v i c e s 10 . 0 4 1 1 0 De t a i l A l l o c a t i o n - P o s t a g e 10 . 0 5 1 1 2 De t a i l A l l o c a t i o n - P a r k i n g 10 . 0 6 1 1 4 Al l o c a t i o n S u m m a r y 10 . 0 7 1 1 5 Hu m a n R e s o u r c e s Na r r a t i v e 11 . 0 1 Co s t s t o b e A l l o c a t e d 11 . 0 2 1 1 8 Co s t s b y F u n c t i o n 11 . 0 3 1 1 9 De t a i l A l l o c a t i o n - H u m a n R e s o u r c e s 11 . 0 4 1 2 0 Al l o c a t i o n S u m m a r y 11 . 0 5 1 2 2 Ri s k M a n a g e m e n t Na r r a t i v e 12 . 0 1 Co s t s t o b e A l l o c a t e d 12 . 0 2 1 2 5 Co s t s b y F u n c t i o n 12 . 0 3 1 2 6 De t a i l A l l o c a t i o n - R i s k M a n a g e m e n t 12 . 0 4 1 2 7 De t a i l A l l o c a t i o n - W o r k e r s C o m p P r e m i u m s 12 . 0 5 1 2 9 Al l o c a t i o n S u m m a r y 12 . 0 6 1 3 1 We l l n e s s P r o g r a m Na r r a t i v e 13 . 0 1 Co s t s t o b e A l l o c a t e d 13 . 0 2 1 3 4 Co s t s b y F u n c t i o n 13 . 0 3 1 3 5 De t a i l A l l o c a t i o n - W e l l n e s s P r o g r a m 13 . 0 4 1 3 6 Al l o c a t i o n S u m m a r y 13 . 0 5 1 3 8 Pu b l i c W o r k s A d m i n i s t r a t i o n Na r r a t i v e 14 . 0 1 Co s t s t o b e A l l o c a t e d 14 . 0 2 1 4 1 Co s t s b y F u n c t i o n 14 . 0 3 1 4 2 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r 14 . 0 4 1 4 4 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r - F T E 14 . 0 5 1 4 5 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r / C i t y E n g i n e e r 14 . 0 6 1 4 6 De t a i l A l l o c a t i o n - D i r e c t o r 14 . 0 7 1 4 7 De t a i l A l l o c a t i o n - D i r e c t o r - F T E 14 . 0 8 1 4 8 Attachment 1 C8 - 11 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.004 2013 Sc h e d u l e Page De t a i l A l l o c a t i o n - L a u n d r y 14 . 0 9 1 4 9 De t a i l A l l o c a t i o n - D e v e l o p m e n t R e v i e w 14 . 1 0 1 5 0 De t a i l A l l o c a t i o n - L o n g R a n g e P l a n n i n g 14 . 1 1 1 5 1 Al l o c a t i o n S u m m a r y 14 . 1 2 1 5 2 Bu i l d i n g M a i n t e n a n c e Na r r a t i v e 15 . 0 1 Co s t s t o b e A l l o c a t e d 15 . 0 2 1 5 4 Co s t s b y F u n c t i o n 15 . 0 3 1 5 5 De t a i l A l l o c a t i o n - J a n i t o r i a l 15 . 0 4 1 5 6 De t a i l A l l o c a t i o n - U t i l i t i e s 15 . 0 5 1 5 8 De t a i l A l l o c a t i o n - P a r k i n g 15 . 0 6 1 6 0 De t a i l A l l o c a t i o n - M a i n t e n a n c e 15 . 0 7 1 6 1 Al l o c a t i o n S u m m a r y 15 . 0 8 1 6 3 Ve h i c l e & E q u i p m e n t M a i n t e n a c e Na r r a t i v e 16 . 0 1 Co s t s t o b e A l l o c a t e d 16 . 0 2 1 6 6 Co s t s b y F u n c t i o n 16 . 0 3 1 6 7 De t a i l A l l o c a t i o n - F l e e t 16 . 0 4 1 6 8 Al l o c a t i o n S u m m a r y 16 . 0 5 1 6 9 CI P P r o j e c t E n g i n e e r i n g Na r r a t i v e 17 . 0 1 Co s t s t o b e A l l o c a t e d 17 . 0 2 1 7 1 Co s t s b y F u n c t i o n 17 . 0 3 1 7 2 De t a i l A l l o c a t i o n - P r o j e c t E n g i n e e r i n g 17 . 0 4 1 7 3 Al l o c a t i o n S u m m a r y 17 . 0 5 1 7 4 Tr a n s p o r t a t i o n E n g i n e e r i n g Na r r a t i v e 18 . 0 1 Co s t s t o b e A l l o c a t e d 18 . 0 2 1 7 6 Co s t s b y F u n c t i o n 18 . 0 3 1 7 7 De t a i l A l l o c a t i o n - P l a n n i n g / E n g i n e e r i n g 18 . 0 4 1 7 8 Al l o c a t i o n S u m m a r y 18 . 0 5 1 7 9 En g i n e e r i n g D e v e l o p m e n t R e v i e w Na r r a t i v e 19 . 0 1 Co s t s t o b e A l l o c a t e d 19 . 0 2 1 8 1 Co s t s b y F u n c t i o n 19 . 0 3 1 8 2 De t a i l A l l o c a t i o n - C i t y R e v i e w S e r v i c e s 19 . 0 4 1 8 3 Al l o c a t i o n S u m m a r y 19 . 0 5 1 8 4 Ha z a r d P r e v e n t i o n Attachment 1 C8 - 12 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.005 2013 Sc h e d u l e Page Na r r a t i v e 20 . 0 1 Co s t s t o b e A l l o c a t e d 20 . 0 2 1 8 6 Co s t s b y F u n c t i o n 20 . 0 3 1 8 7 De t a i l A l l o c a t i o n - F i r e H y d r a n t 20 . 0 4 1 8 8 Al l o c a t i o n S u m m a r y 20 . 0 5 189Attachment 1 C8 - 13 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 1 Schedule A.001 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Cu l t u r a l Ac t i v i t i e s Ec o n D e v Co m m Pr o m o t i o n Hu m a n Re l a t i o n s Co m m D e v Ad m i n Co m m i s s i o n s & Co m m De v e l o p m e n t ReviewTrafficSignals/LightsLong Range Plan Bu i l d i n g U s e C h a r g e $6 3 7 $7,929 $7,928 Ci t y A d m i n i s t r a t i o n $3 , 2 7 1 $2 , 8 6 3 $5 , 4 2 4 $2 , 9 8 0 $6 , 2 8 3 $2 6 8 $6,147 $5,497 $11,147 Ci t y C o u n c i l $7 3 4 $ 6 4 2 $ 1 , 2 1 7 $6 6 9 $1 , 4 1 0 $6 0 $1,379 $1,234 $2,501 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $2 , 3 2 8 $2 , 0 3 7 $3 , 8 5 9 $2 , 1 2 0 $4 , 4 7 0 $1 9 1 $4,374 $3,911 $7,931 Ad m i n i s t r a t i o n & R e c o r d s $4 , 3 6 7 $ 2 , 1 8 3 $1 8 , 5 5 6 $ 1 0 , 6 8 5 $5,627 $142 $5,556 Fi n a n c e $2 , 6 5 6 $3 , 1 2 9 $5 , 5 4 4 $2 , 8 8 1 $8 , 8 8 7 $3 8 9 $6,646 $6,169 $10,894 Ne t w o r k S e r v i c e s $5 , 0 7 2 $ 4 1 7 $ 2 0 , 6 8 4 $18,290 $13,826 $20,505 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 0 0 , 1 0 3 Su p p o r t S e r v i c e s $2 8 3 $3 4 4 $5 1 5 $2 5 8 $9 4 6 $2 3 $824 $621 $1,182 Hu m a n R e s o u r c e s $1 , 9 6 9 $9 8 4 $8 , 3 3 0 $6,058 $3,030 $4,544 Ri s k M a n a g e m e n t $7 , 6 1 5 $3 , 8 0 8 $3 2 , 2 1 6 $23,430 $11,716 $17,572 We l l n e s s P r o g r a m $7 5 $ 3 8 $ 3 2 0 $ 2 3 2 $ 1 1 7 $ 1 7 5 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 0 9 , 0 2 1 $ 3 2 , 6 9 8 $ 5 3 , 9 3 9 Bu i l d i n g M a i n t e n a n c e $1 , 0 7 0 $9 7 3 $3 5 , 0 3 5 $7,980 $4,017 $7,980 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $7,516 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g $1 6 0 , 0 0 4 $ 1 2 4 , 6 7 1 En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $1 0 , 3 4 2 $2 9 , 7 2 3 $2 3 , 9 8 9 $8 , 9 0 8 $2 3 7 , 2 4 0 $1 1 , 6 1 6 $3 5 7 , 9 4 1 $90,494$276,525 Pr o p o s e d C o s t s $1 0 , 3 4 2 $2 9 , 7 2 3 $2 3 , 9 8 9 $8 , 9 0 8 $2 3 7 , 2 4 0 $1 1 , 6 1 6 $3 5 7 , 9 4 1 $90,494$276,525Attachment 1 C8 - 14 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 2 Schedule A.002 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Bu i l d i n g & Sa f e t y La n d s c a p e / P r k Ma i n t Sw i m C e n t e r Ma i n t Tr e e M a i n t St / S i d e w a l k Ma i n t Fl o o d C o n t r o l Re c A d m i n Facilities - Prk & RecRecreationalSports Bu i l d i n g U s e C h a r g e $2 2 , 0 4 4 $2 , 5 6 9 $2 , 5 6 9 Ci t y A d m i n i s t r a t i o n $1 3 , 3 9 9 $ 2 5 , 5 5 6 $4 , 8 1 4 $4 , 5 6 2 $ 1 3 , 3 6 4 $8 , 0 9 8 $7,704 $2,351 $3,393 Ci t y C o u n c i l $3 , 0 0 8 $5 , 7 3 5 $1 , 0 8 0 $1 , 0 2 4 $2 , 9 9 9 $1 , 8 1 7 $1,729 $528 $762 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $9 , 5 3 3 $ 1 8 , 1 8 3 $3 , 4 2 5 $3 , 2 4 6 $9 , 5 0 8 $5 , 7 6 2 $5,481 $1,673 $2,414 Ad m i n i s t r a t i o n & R e c o r d s $5 , 0 4 0 $2 , 1 7 2 $1 , 1 7 5 $1 , 3 8 1 $7 , 1 2 7 $4 5 9 $3,632 $349 $1,324 Fi n a n c e $1 5 , 6 1 8 $ 2 9 , 5 5 2 $ 6 , 1 6 8 $ 5 , 7 2 3 $ 1 8 , 2 8 9 $9 , 9 7 6 $9,781 $8,806 $5,339 Ne t w o r k S e r v i c e s $6 6 , 8 9 4 $ 4 0 , 3 1 5 $6 , 8 2 3 $ 1 1 , 8 7 3 $ 2 3 , 9 4 0 $6 , 2 9 2 $ 2 2 , 3 9 5 $ 2 4 , 3 5 7 $9,989 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $2 2 , 7 0 4 $ 1 7 , 3 7 4 Su p p o r t S e r v i c e s $1 5 , 0 8 8 $3 , 3 4 4 $5 2 6 $7 1 6 $1 , 8 9 1 $1 , 1 7 3 $1,106 $563 $558 Hu m a n R e s o u r c e s $1 6 , 2 8 2 $ 2 3 , 4 7 6 $2 , 2 7 1 $6 , 6 6 4 $ 1 5 , 2 2 1 $9 , 7 6 9 $9,088 $7,421 $5,453 Ri s k M a n a g e m e n t $6 2 , 9 6 7 $ 9 0 , 7 9 1 $8 , 7 8 6 $ 2 5 , 7 7 3 $ 5 8 , 8 6 7 $ 3 7 , 7 8 1 $ 3 5 , 1 4 5 $ 2 8 , 7 0 2 $ 2 1 , 0 8 8 We l l n e s s P r o g r a m $6 2 5 $9 0 1 $8 7 $2 5 6 $5 8 4 $3 7 5 $349 $285 $210 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 5 8 , 8 2 7 $ 2 7 , 1 9 4 $ 3 2 , 3 9 4 $ 9 0 , 3 6 8 $ 5 0 , 8 3 0 Bu i l d i n g M a i n t e n a n c e $2 2 , 1 8 9 $ 2 5 , 5 1 4 $4 , 2 5 7 $ 4 5 , 5 3 5 $6,812 $378,443 $6,812 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 5 , 7 8 4 $ 9 8 , 9 4 4 $2 , 9 3 0 $ 2 6 , 4 0 2 $ 1 4 6 , 7 4 0 $4,828 $4,273 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $2 6 8 , 4 7 1 $5 2 5 , 8 7 9 $6 5 , 2 7 9 $1 2 4 , 2 7 1 $4 3 4 , 4 3 3 $1 5 7 , 6 0 5 $1 2 5 , 4 2 4 $457,751$57,342 Pr o p o s e d C o s t s $2 6 8 , 4 7 1 $5 2 5 , 8 7 9 $6 5 , 2 7 9 $1 2 4 , 2 7 1 $4 3 4 , 4 3 3 $1 5 7 , 6 0 5 $1 2 5 , 4 2 4 $457,751$57,342Attachment 1 C8 - 15 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 3 Schedule A.003 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Yo u t h S e r v i c e s Co m m u n i t y Se r v i c e s Ra n g e r P r o g r a m Aq u a t i c s / Si n s h e i m e r P r k Go l f C o u r s e Po l i c e A d m i n PatrolInvestigationsPolice Support Svc Bu i l d i n g U s e C h a r g e Ci t y A d m i n i s t r a t i o n $1 0 , 2 2 1 $2 , 3 5 0 $2 , 8 0 2 $3 , 7 1 6 $6 , 1 5 5 $ 1 5 , 3 5 3 $ 8 4 , 9 6 4 $ 2 7 , 7 6 3 $ 2 7 , 6 7 0 Ci t y C o u n c i l $2 , 2 9 3 $5 2 8 $6 2 9 $8 3 4 $1 , 3 8 2 $3 , 4 4 6 $ 1 9 , 0 6 8 $6,231 $6,210 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $7 , 2 7 2 $1 , 6 7 2 $1 , 9 9 3 $2 , 6 4 4 $4 , 3 7 9 $ 1 0 , 9 2 3 $ 6 0 , 4 5 0 $ 1 9 , 7 5 4 $ 1 9 , 6 8 7 Ad m i n i s t r a t i o n & R e c o r d s $2 , 0 8 7 $2 4 2 $2 7 1 $5 5 2 $4 4 2 $4 , 6 6 6 $3,846 $2,065 $3,419 Fi n a n c e $2 1 , 3 0 5 $5 , 2 1 6 $4 , 3 7 5 $6 , 1 8 5 $ 1 0 , 4 0 9 $ 1 8 , 4 9 0 $ 8 4 , 2 1 9 $ 2 8 , 3 1 8 $ 3 0 , 1 0 2 Ne t w o r k S e r v i c e s $3 0 , 2 5 9 $4 , 5 2 6 $ 1 1 , 3 2 0 $ 1 4 , 9 4 1 $ 2 3 , 2 6 9 $ 7 5 , 9 4 3 $ 2 0 4 , 6 7 4 $ 6 8 , 9 6 4 $ 2 4 8 , 6 2 4 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $3 9 , 1 5 9 Su p p o r t S e r v i c e s $3 , 0 3 4 $4 5 3 $5 2 1 $8 9 1 $9 8 7 $1 , 7 2 9 $ 1 0 , 1 9 8 $3,424 $3,710 Hu m a n R e s o u r c e s $4 4 , 3 7 7 $5 , 1 4 9 $5 , 7 5 5 $ 1 1 , 7 3 8 $9 , 3 9 0 $8 , 3 3 0 $ 5 9 , 0 6 8 $ 2 1 , 2 0 4 $ 2 7 , 2 6 3 Ri s k M a n a g e m e n t $1 7 1 , 6 2 3 $ 1 9 , 9 1 5 $ 2 2 , 2 5 8 $ 4 5 , 3 9 4 $ 3 6 , 3 1 5 $ 3 2 , 2 1 6 $ 2 2 8 , 4 3 9 $ 8 2 , 0 0 5 $ 1 0 5 , 4 3 4 We l l n e s s P r o g r a m $1 , 7 0 4 $1 9 7 $2 2 1 $4 5 0 $3 6 0 $3 2 0 $2,268 $814 $1,047 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $6 , 8 1 2 $6 , 8 1 2 $6 , 8 1 2 $ 5 1 , 2 2 6 $1 6 , 4 3 9 $ 1 6 , 4 3 9 $ 1 6 , 4 3 9 $ 3 2 , 8 7 8 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $3 , 7 6 8 $ 2 7 , 5 3 7 $ 2 3 , 1 4 4 $ 9 5 , 3 1 3 $ 2 4 , 6 6 1 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $3 0 0 , 9 8 7 $4 7 , 0 6 0 $6 0 , 7 2 5 $1 3 8 , 5 7 1 $1 2 0 , 6 2 5 $2 5 0 , 1 5 8 $8 6 8 , 9 4 6 $301,642$506,044 Pr o p o s e d C o s t s $3 0 0 , 9 8 7 $4 7 , 0 6 0 $6 0 , 7 2 5 $1 3 8 , 5 7 1 $1 2 0 , 6 2 5 $2 5 0 , 1 5 8 $8 6 8 , 9 4 6 $301,642$506,044Attachment 1 C8 - 16 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 4 Schedule A.004 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Ne i g h b o r h o o d Sv c s Tr a f f i c S a f e t y Fi r e A d m i n Em e r g e n c y Re s p o n s e Tr a i n i n g Se r v i c e s Te c h n i c a l Se r v i c e s Di s a s t e r P r e p FD210 Downtown BidFD240 CDBG Bu i l d i n g U s e C h a r g e Ci t y A d m i n i s t r a t i o n $2 , 0 8 0 $ 1 0 , 0 9 9 $8 , 9 8 7 $ 9 6 , 3 3 1 $1 , 4 2 8 $2 7 6 $186 $2,453 $3,188 Ci t y C o u n c i l $4 6 6 $ 2 , 2 6 8 $ 2 , 0 1 7 $ 2 1 , 6 2 0 $3 2 1 $6 2 $42 $550 $716 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y A t t o r n e y $1 , 4 7 9 $7 , 1 9 1 $6 , 3 9 3 $ 6 8 , 5 3 9 $1 , 0 1 6 $1 9 5 $132 $1,745 $2,269 Ad m i n i s t r a t i o n & R e c o r d s $2 , 4 3 6 $3 , 5 6 4 $5 , 6 2 7 $4 , 0 5 9 $1 , 0 6 8 $71 Fi n a n c e $3 , 5 1 0 $ 1 0 , 6 1 4 $9 , 6 2 1 $ 9 7 , 8 0 8 $2 , 1 2 7 $1 , 1 2 3 $466 $2,268 $3,096 Ne t w o r k S e r v i c e s $1 8 , 8 3 0 $ 4 1 , 9 6 0 $ 6 6 , 6 9 4 $ 1 7 9 , 1 2 6 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $6 6 , 0 9 2 Su p p o r t S e r v i c e s $4 8 8 $1 , 2 4 0 $1 , 0 7 0 $ 1 1 , 4 0 0 $1 2 4 $2 4 $16 $211 $348 Hu m a n R e s o u r c e s $6 , 3 6 1 $7 , 5 7 3 $6 , 0 5 8 $ 6 3 , 6 1 2 $1,514 Ri s k M a n a g e m e n t $2 4 , 6 0 2 $ 2 9 , 2 8 8 $ 2 3 , 4 3 0 $ 2 4 6 , 0 1 2 $5,858 We l l n e s s P r o g r a m $2 4 5 $2 9 1 $2 3 2 $2 , 4 4 2 $58 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $1 6 , 4 3 9 $ 1 6 , 4 3 9 $ 3 0 , 1 2 0 $ 1 4 , 9 3 4 $ 1 4 , 9 3 4 $ 1 4 , 9 3 4 $ 1 4 , 9 3 4 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 5 , 0 7 6 $3 6 0 , 1 4 5 $2 , 9 4 8 CI P P r o j e c t E n g i n e e r i n g $17,837 Tr a n s p o r t a t i o n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $7 6 , 9 3 6 $1 4 5 , 6 0 3 $2 2 6 , 3 4 1 $1 , 1 6 6 , 0 2 8 $2 2 , 8 9 8 $1 7 , 6 8 2 $15,776$7,227$34,955 Pr o p o s e d C o s t s $7 6 , 9 3 6 $1 4 5 , 6 0 3 $2 2 6 , 3 4 1 $1 , 1 6 6 , 0 2 8 $2 2 , 8 9 8 $1 7 , 6 8 2 $15,776$7,227$34,955Attachment 1 C8 - 17 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 5 Schedule A.005 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 2 9 0 T o u r i s m Bi d FD 4 0 0 C a p E n g FD 5 0 0 W a t e r FD 5 1 0 P a r k i n g FD 5 2 0 S e w e r FD 5 3 0 T r a n s i t FD 6 2 5 J a c k HouseFD640 ReservoirFD650 Narcotics Task Force Bu i l d i n g U s e C h a r g e $8 8 6 $ 1 , 2 0 3 $ 1 , 1 6 0 Ci t y A d m i n i s t r a t i o n $1 2 , 1 0 9 $7 3 , 7 8 8 $ 2 1 , 7 4 4 $ 6 8 , 4 1 7 $ 3 2 , 3 0 9 $16 $9,906 $2,101 Ci t y C o u n c i l $2 , 7 1 8 $1 6 , 5 6 0 $4 , 8 8 0 $ 1 5 , 3 5 4 $7 , 2 5 1 $4 $2,223 $472 Na t u r a l R e s o u r c e s P r o t e c t i o n $9 , 3 0 0 $ 1 6 , 6 0 0 Ci t y A t t o r n e y $8 , 6 1 6 $5 2 , 5 0 0 $ 1 5 , 4 7 0 $ 4 8 , 6 7 8 $ 2 2 , 9 8 7 $11 $7,047 $1,495 Ad m i n i s t r a t i o n & R e c o r d s $6 1 $1 8 , 0 7 5 $2 , 5 2 8 $9 , 5 8 4 $2 , 3 0 2 $256 Fi n a n c e $1 2 , 0 6 0 $2 9 9 , 5 8 7 $ 1 0 1 , 9 9 5 $ 2 9 7 , 5 7 5 $ 3 9 , 3 1 0 $281 $11,069 $2,794 Ne t w o r k S e r v i c e s $1 , 7 8 9 $1 9 3 , 6 8 0 $ 4 5 , 2 5 4 $ 2 2 1 , 7 9 6 $ 5 2 , 2 9 6 $351 $23,151 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 2 5 , 2 9 1 $9 8 , 3 5 7 Su p p o r t S e r v i c e s $1 , 1 1 0 $8 , 4 8 0 $3 , 3 8 2 $8 , 0 7 6 $2 , 9 5 9 $1 $1,119 $181 Hu m a n R e s o u r c e s $1 , 2 8 8 $4 3 , 5 4 4 $ 3 1 , 0 4 8 $ 4 4 , 7 5 5 $3 , 5 1 4 $5,453 Ri s k M a n a g e m e n t $4 , 9 6 8 $1 6 8 , 4 0 0 $ 1 2 0 , 0 7 7 $ 1 7 3 , 0 8 7 $ 1 3 , 5 8 9 $21,088 We l l n e s s P r o g r a m $4 8 $1 , 6 7 2 $1 , 1 9 2 $1 , 7 1 8 $1 3 5 $210 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 8 9 , 3 9 4 $1 1 1 , 2 0 4 Bu i l d i n g M a i n t e n a n c e $7 9 4 $4 1 , 6 6 6 $ 2 1 , 7 8 1 $ 4 1 , 6 6 6 $1 , 1 6 8 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 1 7 , 2 3 4 $ 1 3 , 0 6 5 $ 1 8 3 , 5 3 5 $16,707 CI P P r o j e c t E n g i n e e r i n g $7 3 8 , 2 0 1 $ 4 5 , 0 0 0 $4 5 , 3 5 0 Tr a n s p o r t a t i o n E n g i n e e r i n g $1 9 3 , 1 8 8 $ 3 2 , 4 1 5 $ 8 , 6 0 3 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 1 1 , 5 0 0 ) ($ 1 1 , 5 0 0 ) Ha z a r d P r e v e n t i o n $8 , 4 0 0 Su b t o t a l $4 5 , 5 6 1 $9 3 1 , 3 8 9 $1 , 2 1 2 , 5 6 3 $6 0 4 , 2 2 5 $1 , 2 6 4 , 2 5 1 $2 9 8 , 7 8 7 $664$98,229$7,043 Pr o p o s e d C o s t s $4 5 , 5 6 1 $9 3 1 , 3 8 9 $1 , 2 1 2 , 5 6 3 $6 0 4 , 2 2 5 $1 , 2 6 4 , 2 5 1 $2 9 8 , 7 8 7 $664$98,229$7,043Attachment 1 C8 - 18 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 6 Schedule A.006 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 6 5 3 Ha z a r d o u s M a t FD 6 5 5 B o m b Ta s k F o r c e Al l O t h e r Su b t o t a l Di r e c t B i l l e d Un a l l o c a t e d Total Bu i l d i n g U s e C h a r g e $1 1 , 2 2 6 $ 5 8 , 1 5 1 $58,151 Ci t y A d m i n i s t r a t i o n $5 5 $5 9 $6 5 3 , 6 4 7 $6 5 3 , 6 4 7 Ci t y C o u n c i l $1 2 $1 3 $1 4 6 , 6 9 8 $1 4 6 , 6 9 8 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 5 , 9 0 0 ( $ 2 5 , 9 0 0 ) $ 3 2 0 , 9 3 4 $ 3 2 0 , 9 3 4 Ci t y A t t o r n e y $3 9 $ 4 2 $ 4 6 5 , 0 6 4 $4 6 5 , 0 6 4 Ad m i n i s t r a t i o n & R e c o r d s $1 3 6 , 9 9 6 $2 6 6 , 6 0 8 $ 4 0 3 , 6 0 4 Fi n a n c e $2 9 7 $3 6 4 $ 3 2 2 , 3 6 5 $ 1 , 5 8 3 , 3 9 6 $1 , 5 8 3 , 3 9 6 Ne t w o r k S e r v i c e s $1 , 8 1 9 , 1 1 9 $1 , 8 1 9 , 1 1 9 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $4 6 9 , 0 8 0 $4 6 9 , 0 8 0 Su p p o r t S e r v i c e s $5 $5 $9 5 , 1 4 7 $95,147 Hu m a n R e s o u r c e s $5 2 7 , 5 5 4 $5 2 7 , 5 5 4 Ri s k M a n a g e m e n t $2 , 0 4 0 , 2 5 5 $2 , 0 4 0 , 2 5 5 We l l n e s s P r o g r a m $2 0 , 2 5 3 $20,253 Pu b l i c W o r k s A d m i n i s t r a t i o n $8 5 5 , 8 6 9 $8 5 5 , 8 6 9 Bu i l d i n g M a i n t e n a n c e $6 , 8 1 2 $ 9 3 7 , 0 9 5 $9 3 7 , 0 9 5 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 2 5 , 0 2 1 $ 1 , 3 1 5 , 5 7 1 $1 , 3 1 5 , 5 7 1 CI P P r o j e c t E n g i n e e r i n g $1 , 0 3 6 , 8 8 8 $ 1 , 8 8 3 , 2 7 6 $ 3 1 1 , 2 3 6 $ 2 , 1 9 4 , 5 1 2 Tr a n s p o r t a t i o n E n g i n e e r i n g $5 1 8 , 8 8 1 $1 3 0 , 8 8 4 $ 6 4 9 , 7 6 5 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 2 3 , 0 0 0 ) $ 2 3 , 0 0 0 $ 5 3 7 , 5 6 0 $ 5 3 7 , 5 6 0 Ha z a r d P r e v e n t i o n $8 , 4 0 0 ( $ 8 , 4 0 0 ) $ 6 9 6 , 6 8 4 $ 6 9 6 , 6 8 4 Su b t o t a l $4 0 8 $4 8 3 $1 , 5 0 2 , 3 1 2 $1 3 , 5 3 7 , 3 5 2 ($ 1 1 , 3 0 0 ) $2 , 2 6 3 , 9 0 6 $1 5 , 7 8 9 , 9 5 8 Pr o p o s e d C o s t s $4 0 8 $4 8 3 $1 , 5 0 2 , 3 1 2 $1 3 , 5 3 7 , 3 5 2 ($ 1 1 , 3 0 0 ) $2 , 2 6 3 , 9 0 6 $1 5 , 7 8 9 , 9 5 8 Attachment 1 C8 - 19 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Su m m a r y o f A l l o c a t e d C o s t s Summary page 7 Schedule C.001 2013 De p a r t m e n t s To t a l E x p e n d i t u r e s Co s t A d j u s t m e n t s Total Allocated Bu i l d i n g U s e C h a r g e $2 4 1 , 1 9 7 Ci t y A d m i n i s t r a t i o n $6 8 8 , 7 4 0 Ci t y C o u n c i l $1 1 7 , 9 6 9 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 8 1 , 4 4 1 Ci t y A t t o r n e y $9 1 5 , 1 3 5 ($ 4 0 6 , 0 9 9 ) Ad m i n i s t r a t i o n & R e c o r d s $4 3 4 , 1 0 9 Fi n a n c e $1 , 5 7 6 , 0 5 5 Ne t w o r k S e r v i c e s $2 , 1 0 2 , 0 1 5 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $4 4 6 , 4 8 1 Su p p o r t S e r v i c e s $1 1 8 , 4 2 6 Hu m a n R e s o u r c e s $5 6 8 , 2 4 7 Ri s k M a n a g e m e n t $2 , 4 3 4 , 6 1 9 We l l n e s s P r o g r a m $1 3 , 8 5 4 Pu b l i c W o r k s A d m i n i s t r a t i o n $8 2 5 , 3 7 6 Bu i l d i n g M a i n t e n a n c e $1 , 0 1 8 , 4 6 7 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 , 1 7 8 , 9 5 4 CI P P r o j e c t E n g i n e e r i n g $1 , 7 3 1 , 0 2 1 Tr a n s p o r t a t i o n E n g i n e e r i n g $5 0 6 , 2 8 3 En g i n e e r i n g D e v e l o p m e n t R e v i e w $4 1 4 , 4 4 2 Ha z a r d P r e v e n t i o n $5 8 3 , 2 2 6 Cu l t u r a l A c t i v i t i e s $10,342 Ec o n o m i c D e v e l o p m e n t $29,723 Co m m u n i t y P r o m o t i o n $23,989 Hu m a n R e l a t i o n s $8,908 Co m m u n i t y D e v e l o p m e n t A d m i n $237,240 Co m m i s s i o n s & C o m m i t t e e s $11,616 De v e l o p m e n t R e v i e w $357,941 Tr a f f i c S i g n a l s & L i g h t s $90,494 Lo n g R a n g e P l a n n i n g $276,525 Bu i l d i n g a n d S a f e t y $268,471 La n d s c a p e & P a r k M a i n t e n a n c e $525,879 Sw i m C e n t e r M a i n t e n a n c e $65,279 Tr e e M a i n t e n a n c e $124,271 St r e e t s & S i d e w a l k M a i n t e n a n c e $434,433 Fl o o d C o n t r o l $157,605 Re c r e a t i o n A d m i n i s t r a t i o n $125,424 Fa c i l i t i e s - P a r k s a n d R e c r e a t i o n $457,751 Re c r e a t i o n a l S p o r t s $57,342 Yo u t h S e r v i c e s $300,987 Co m m u n i t y S e r v i c e s $47,060 Ra n g e r P r o g r a m $60,725 Aq u a t i c s & S i n s h e i m e r P a r k $138,571Attachment 1 C8 - 20 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A C e n t r a l S e r v i c e C o s t A l l o c a t i o n Su m m a r y o f A l l o c a t e d C o s t s Summary page 8 Schedule C.002 2013 De p a r t m e n t s To t a l E x p e n d i t u r e s Co s t A d j u s t m e n t s Total Allocated Go l f C o u r s e O p e r & M a i n t $120,625 Po l i c e A d m i n s t r a t i o n $250,158 Pa t r o l $868,946 In v e s t i g a t i o n s $301,642 Po l i c e S u p p o r t S e r v i c e s $506,044 Ne i g h b o r h o o d S e r v i c e s $76,936 Tr a f f i c S a f e t y $145,603 Fi r e A d m i n i s t r a t i o n $226,341 Em e r g e n c y R e s p o n s e $1,166,028 Tr a i n i n g S e r v i c e s $22,898 Te c h n i c a l S e r v i c e s $17,682 Di s a s t e r P r e p a r e d n e s s $15,776 FD 2 1 0 D o w n t o w n B i d F u n d $7,227 FD 2 4 0 C D B G F u n d $34,955 FD 2 9 0 T o u r i s m B i d F u n d $45,561 FD 4 0 0 C a p i t a l E n g i n e e r i n g $931,389 FD 5 0 0 W a t e r F u n d $1,212,563 FD 5 1 0 P a r k i n g F u n d $604,225 FD 5 2 0 S e w e r F u n d $1,264,251 FD 5 3 0 T r a n s i t F u n d $298,787 FD 6 2 5 J a c k H o u s e F u n d $664 FD 6 4 0 R e s e r v o i r O p e r a t i o n s $98,229 FD 6 5 0 N a r c o t i c s T a s k F o r c e F u n d $7,043 FD 6 5 3 H a z a r d o u s M a t T a s k F o r c e F u n d $408 FD 6 5 5 B o m b T a s k F o r c e F u n d $483 Al l O t h e r $1,502,312 Un a l l o c a t e d $2,263,906 Di r e c t B i l l e d ($11,300) To t a l $1 5 , 9 5 4 , 8 6 0 ($ 1 6 4 , 9 0 2 ) $15,789,958Attachment 1 C8 - 21 CITY OF SAN LUIS OBISPO, CA OMB A-87 CENTRAL SERVICE COST ALLOCATION PLAN Fiscal Year 2013 Prepared May 14, 2014 1870 Divot Road Carson City, NV 89701 775-883-3182 www.costplans.com email: mahoney@costplans.com Attachment 2 C8 - 22 Attachment 2 C8 - 23 Ci t y o f S a n L u i s O b i s p o , C A OM B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2013 CO S T A L L O C A T I O N M E T H O D O L O G Y IN T R O D U C T I O N Th e O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n w a s p r e p a r e d u s i ng a c o n s i s t e n t a p p r o a c h a n d t r e a t m en t o f d i r e c t o r i n d i r e c t costs; in no ca s e h a v e c o s t s c h a r g e d a s d i r e c t c o s t s t o p r o g r a m s b e e n i n c l u d e d a s i n d i r e c t c o s t s . Ac t u a l e x p e n d i t u r e i n f o r m a t i o n w a s o b t a i n e d f r o m t h e fi n a n c i a l s t a t e m e n t s f o r t h e y e a r e n d e d J u n e 3 0 , 2 0 1 3 . S t a t i s t i c s u s e d t o a l l o c a t e c o s t s w e r e t a k e n f r o m F Y 2 0 1 3 d a t a b y p e r f o rming one hundred pe r c e n t c o u n t s , o r i n s o m e c a s e s , c o n d u c ti n g a r e p r e s e n t a t i v e s a m p l e p e r i o d c o u n t . ST E P - D O W N A L L O C A T I O N P R O C E D U R E A d o u b l e s t e p - d o w n a l l o c a t i o n p r o c e d u r e w a s u s e d t o d i s t r i b u t e c o s t s a m o n g c e n t r a l s e r v i c e s a n d t o p r o g r a m s t h a t r e c e i v e b e n e f i ts. The double st e p - d o w n p r o c e d u r e i n i t i a l l y r e q u i r e s a s e q u e n t i a l o r d e r i n g o f a g e n c i e s . D e p a r t m e n t i n d i r e c t c o s t a l l o c a t i o n s a r e t h e n m a d e i n the order elected to a l l b e n e f i t i n g p r o g r a m s , i n c l u d i n g c r o s s a l l o ca t i o n s t o o t h e r c e n t r a l s e r v i c e s . T o in s u r e t h a t t h e c r o ss - b e n e f i t o f s e r v i c e s among central services is f u l l y r e c o g n i z e d , a s e c o n d s t e p - d o w n a l l o c a t i o n f o r e a c h c e n t r a l se r v i c e i s m a d e . C o s t s a l l o c a te d t o e a c h c e n t r a l s e r v i c e c onsist of the fo l l o w i n g : Fi r s t A l l o c a t i o n – t h e a c t u a l o p e r a t i n g e x pe n d i t u r e s , e x c l u s i v e o f u n a l l o w a b l e i t e m s (i . e . c a p i t a l e x p e n d i t u r e s , i n t e r e s t e x p e n se, and ge n e r a l g o v e r n m e n t c o s t s a s d e s i g n a t e d b y O M B Ci r c u l a r A - 8 7 ) , p l u s a l l a l l o c a t e d c o s t s fr o m o t h e r c e n t r a l s e r v i c e s , w h i c h h a v e been id e n t i f i e d u p t o t h i s p o i n t . Se c o n d A l l o c a t i o n – c o s t s f r o m o t h e r c e n t r a l se r v i c e s m a d e s u b s e q u e n t t o t h a t s e c t i o n ’ s fi r s t a l l o c a t i o n . W i t h r e s p e c t t o t h e double step- do w n m e t h o d o l o g y , t w o i m p o r t an t p o i n t s s h o u l d b e n o t e d : 1. T h e i n i t i a l s e q u e n c i n g o f C e n t r a l S e r v i c e s w a s m a d e i n c o n s id e r a t i o n o f t h e o r d e r i n g w h i c h m a x i m i z e s t h e b e n e f i t s o f t h e se r v i c e s , a n d 2. A f t e r t h e s e c o n d a l l o c a t i o n o f e a c h c en t r a l s e r v i c e , t h a t s e r v i c e w a s “ c l o se d ” a n d c o u l d n o t r e c e i v e a n y a d d i t i o n a l al l o c a t i o n f r o m o t h e r c e n t r a l s e r v i c e s . To e a s e c o m p r e h e n s i o n a n d t o a v o i d u n n e c e s s a r y b u l k i n t h e p l a n , t h e f i r s t a n d s e c o n d a l l o c a t i o n s a r e s h o w n o n t h e s a m e s c h e d u l e within the pl a n . Attachment 2 C8 - 24 Ci t y o f S a n L u i s O b i s p o , C A OM B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2013 Pr e p a r e d b y : CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T A T a b l e o f C o n t e n t s i s i n c l u d e d a t t h e b e g i nn i n g o f t h e P l a n . T h e a l l o c a t i o n o f c o st s h a s b e e n a c c o m p l i s h e d i n t h e s a m e o r d e r as shown in the Ta b l e o f C o n t e n t s . T h e T a b l e o f C o n t e n t s al s o p e r m i t s t h e r e a d y i d e n t i f i c a t i o n o f th e f o l l o w i n g s u m m a r y d a t a a n d s e c t i o n s o f t he Plan: Su m m a r y D a t a – T h r e e s u m m a r y s c h e d u l e s a r e p r o v i d e d a t t h e b e g i n n i n g o f t h e P l a n : 1. A l l o c a t e d C o s t s b y D e p a r t m en t ( S c h e d u l e A ) – p r o v i d e s t h e c o s t s a l l o c a t ed f r o m e a c h c e n t r a l s e r v i c e t o e a c h o p e r a t i n g de p a r t m e n t . T h e c e n t r a l s e r v i c e d e p a r t m e n t s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e o p e r a t i n g p r o g r a m s d e t a i l e d i n t h e pl a n a r e l i s t e d a c r o s s t h e t o p . W i t h a t o t a l a t t h e b o t t o m o f t h e p a g e . 2. S u m m a r y o f A l l o c a t e d C o s t s (S c h e d u l e C ) – s u m m a r i z e s t h e c o s t s a l l o c a t e d f r om e a c h c e n t r a l s e r v i c e . T h e c o l u m n l a b e l e d “T o t a l E x p e n d i t u r e s ” i s t h e t o t a l c o s t s o f t h e c e n t r a l s e r v i c e d e p a r t m e n t . T h e c o l u m n l a b e l e d “ C o s t A d j u s t m e n t s ” a r e a n y c o s t s ad d e d o r d e d u c t e d f r o m t h e c e n t r a l s e r v i c e . Th e s e c o s t s a r e a d d i t i o n s o r s u b t r a c t i o n s to t h e c o s t i d e n t i f i e d i n t h e G e n e r a l L e d g e r . Th e c o l u m n l a b e l e d “ T o t a l A l l o c a t e d ” i s t h e a m o u n t a l l o c a te d t o e a c h o p e r a t i n g d e p a r t m e n t ( t h i s a g r e e s w i t h S c h e d u l e A ) . 3. S u m m a r y o f A l l o c a t i o n B a s e s ( S c h e d u l e E ) – p r o v i d e s t h e b a s e s u s e d t o a l l o c a t e t he c o s t s f o r e a c h f u n c t i o n o f e v e r y c e n t r a l se r v i c e . Se c t i o n s – s e c t i o n s o n e a c h c e n t r a l s e r v ic e a r e p r e s e n t e d i n t h e f o l l o w i n g f o r m a t : 1. N a t u r e a n d E x t e n t o f S e r v i c e s – a n a r r a ti v e d e s c r i p t i o n o f t h e c e n t r a l s e r v i c e a n d ea c h f u n c t i o n t h a t w a s i d e n t i f i e d . A l s o de s c r i b e d a r e t h e a l l o c a t i o n b a s e s u s e d f o r e a c h f u n c t i on a n d a n y o t h e r r e l e v a n t i n fo r m a t i o n o n e x p e n d i t u r e s . 2. C o s t s t o b e A l l o c a t e d – p r e s e n t s t h e to t a l c o s t s t o b e a l l o c a t e d b a s e d o n a c t u a l e x p e n d i t u r e s f r o m t h e f i n a n c i a l s t a t e m e n t s . Al l o c a t e d a d d i t i o n s r e p r e s e n t c o s t s a l l o c a t e d t o a c e n t r a l s e r v i c e f r o m o t h e r c e n t r a l s e r v i c e s . Attachment 2 C8 - 25 Ci t y o f S a n L u i s O b i s p o , C A OM B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n P l a n Fiscal Year 2013 CO S T A L L O C A T I O N M E T H O D O L O G Y FO R M A T ( C o n t i n u e d ) 3. C o s t s t o b e A l l o c a t e d b y F u n c t i o n – c o s t s f o r e a c h C e n t r a l S e r v i c e a r e f u n c t i o n a l i z ed t o t h e e x t e n t d e e m e d n e c e s s a r y t o i n s u re th e a p p l i c a t i o n o f a n a l l o c a t i o n b a s i s w h i c h m o s t c l o s e l y c o r r e l a te w i t h t h e b e n e f i t s d e r i v e d b y r e ce i v i n g p r o g r a m s . T o t a l c o s ts al l o c a t e d a r e t h e s a m e a s r e f l e c t e d o n t h e pr e v i o u s s c h e d u l e . F u n c t i o n s o f t h e c e n t r a l s e r v i c e s a r e l i s t e d a c r o s s t h e t o p o f t he pa g e a n d a d e t a i l e d s c h e d u l e i s p r o v i d e d o n e a c h f u n c t i o n . 4. D e t a i l A l l o c a t i o n – d e t a i l e d s c h e d u l e o f t h e a l l o c a t i o n o f e a c h fu n c t i o n i s p r o v i d e d o n a l l a l l o ca t e d f u n c t i o n s e x c e p t f o r G eneral Ad m i n i s t r a t i o n . C o s t s o f G e n e r a l A d m i n i s t r a t i o n a r e r e - a l l o ca t e d t o a l l o t h e r a g e n c y f u n c t i o n s b a s e d o n f u n c t i o n a l c o s t s u n l e s s ot h e r w i s e n o t e d . 5. D e p a r t m e n t a l C o s t A l l o c a t i o n S u m m a r y – p r ov i d e s a s u m m a r y o f t h e c o s t s a l l o c a t e d by f u n c t i o n . T h e p r o g r a m s t h a t r e c e i v e al l o c a t i o n s a r e l i s t e d o n t h e l e f t s i d e o f t h e p a g e a n d t h e ce n t r a l s e r v i c e f u n c t i o n s ar e l i s t e d a c r o s s t h e t o p . IN T E R V I E W S Th r o u g h d i s c u s s i o n s a n d r e v i e w w i t h D e p a r t m e n t a l s t a f f , M a h o n e y & As s o c i a t e s C o n s u l t i n g , L L C e s ta b l i s h e d f u n c t i o n s p e r f o r m e d b y central se r v i c e d e p a r t m e n t s a n d c o s t s a s s o c i a t e d w i t h ea c h f u n c t i o n . I t w a s t h e p r i m a r y o b j e c t i v e o f M a h o n e y & A s s o c i a t e s t o u s e d a t a representative of se r v i c e s p r o v i d e d t o u s e r s w h i l e s t i l l a d h e r i n g t o t h e s p e c if i c a t i o n s o f t h e O M B C i r c u l a r A - 8 7 c o s t p r i n c i p l e s . Attachment 2 C8 - 26                   Th i s P a g e I n t e n t i o n a l l y L e f t B l a n k   Attachment 2 C8 - 27 CE R T I F I C A T E O F C O S T A L L O C A T I O N P L A N Th i s i s t o c e r t i f y t h a t I h a v e r e v i e w e d th e c o s t a l l o c a t i o n p l a n s u b m i t t e d h e r e w i t h a n d t o t h e b e s t o f m y k n o w l e d g e a n d b e l i e f : (1 ) A l l c o s t s i n c l u d e d i n t h i s p r o p o s a l t o e s t a b l i s h c o s t a l l o ca t i o n s o r b i l l i n g s f o r F i s c a l Ye a r 2 0 1 3 ( J u l y 1 , 2 0 1 2 t h r o u g h J u ne 3 0 , 2 0 1 3 ) a r e a l l o w a b l e in a c c o r d a n c e w i t h t h e r e q u i r e m e n t s o f O M B Ci r c u l a r A 8 7 , " C o s t P r i n c i p l e s f o r S t a t e, L o c a l , a n d I n d i a n T r i b a l G o v e r n m e n t s , " a n d the Federal aw a r d ( s ) t o w h i c h t h e y a p p l y . U n a l l o w a b l e c o s t s h a v e b e e n a d j u s t e d f o r i n a l l o c a t i n g c o st s a s i n d i c a t e d i n t h e c o s t a l l o c a t i o n p l a n . (2 ) A l l c o s t s i n c l u d e d i n t h i s p r o p o s a l a r e p r o p e r l y a l l o c a b l e t o F e d e r a l a w a r d s o n t h e b a s i s o f a b e n e f i c i a l o r c a u s a l r e l a t i o nship between the ex p e n s e s i n c u r r e d a n d t h e a w a r d s t o w h i c h t h e y a r e a l l o c a t e d i n a c c o r d a n c e w i t h a p p l i c a b l e r e q u i r e me n t s . F u r t h e r , t h e s a m e c o s t s that have been tr e a t e d a s i n d i r e c t c o s t s h a v e n o t b e e n c l a i m e d a s d i r e c t c o s t s . S i m i l a r t y p e s o f c o s t s h a v e b e e n a c c o u n t e d f o r c o n s i s t e n t l y . I d e c l a r e t h a t t h e f o r e g o i ng i s t r u e a n d c o r r e c t . Go v e r n m e n t a l U n i t : _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Si g n a t u r e : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ Na m e o f O f f i c i a l : _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ Ti t l e : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ Da t e o f E x e c u t i o n : __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Attachment 2 C8 - 28                   Th i s P a g e I n t e n t i o n a l l y L e f t B l a n k   Attachment 2 C8 - 29 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.001 2013 Sc h e d u l e Page Su m m a r y R e p o r t s Al l o c a t e d C o s t s b y D e p a r t m e n t A 1 Su m m a r y o f A l l o c a t e d C o s t s C 7 De t a i l o f A l l o c a t e d C o s t s D 9 Su m m a r y o f A l l o c a t i o n B a s i s E 1 5 Bu i l d i n g U s e C h a r g e Na r r a t i v e 1. 0 1 Co s t s t o b e A l l o c a t e d 1. 0 2 1 9 Co s t s b y F u n c t i o n 1. 0 3 2 0 De t a i l A l l o c a t i o n - C i t y H a l l 1. 0 4 2 1 De t a i l A l l o c a t i o n - 9 1 9 P a l m 1. 0 5 2 2 De t a i l A l l o c a t i o n - C o r p o r a t i o n Y a r d 1. 0 6 2 3 Al l o c a t i o n S u m m a r y 1. 0 7 2 4 Ci t y A d m i n i s t r a t i o n Na r r a t i v e 2. 0 1 Co s t s t o b e A l l o c a t e d 2. 0 2 2 6 Co s t s b y F u n c t i o n 2. 0 3 2 7 De t a i l A l l o c a t i o n - C i t y w i d e A d m i n i s t r a t i o n 2. 0 4 28 Al l o c a t i o n S u m m a r y 2. 0 5 3 0 Na t u r a l R e s o u r c e s P r o t e c t i o n Na r r a t i v e 3. 0 1 Co s t s t o b e A l l o c a t e d 3. 0 2 3 3 Co s t s b y F u n c t i o n 3. 0 3 3 4 De t a i l A l l o c a t i o n - P r o g r a m S u p p o r t 3. 0 4 3 5 Al l o c a t i o n S u m m a r y 3. 0 5 3 6 Ci t y A t t o r n e y Na r r a t i v e 4. 0 1 Co s t s t o b e A l l o c a t e d 4. 0 2 3 8 Co s t s b y F u n c t i o n 4. 0 3 3 9 De t a i l A l l o c a t i o n - C i t y A t t o r n e y 4. 0 4 4 0 Al l o c a t i o n S u m m a r y 4. 0 5 4 2 Ad m i n i s t r a t i o n & R e c o r d s Na r r a t i v e 5. 0 1 Co s t s t o b e A l l o c a t e d 5. 0 2 4 5 Co s t s b y F u n c t i o n 5. 0 3 4 6 De t a i l A l l o c a t i o n - C i t y C l e r k S e r v i c e s 5. 0 4 4 7 De t a i l A l l o c a t i o n - M a i n S w i t c h b o a r d 5. 0 5 4 9 Attachment 2 C8 - 30 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.002 2013 Sc h e d u l e Page Al l o c a t i o n S u m m a r y 5. 0 6 5 1 Fi n a n c e Na r r a t i v e 6. 0 1 Co s t s t o b e A l l o c a t e d 6. 0 2 5 4 Co s t s b y F u n c t i o n 6. 0 3 5 5 De t a i l A l l o c a t i o n - I T S u p e r v i s i o n 6. 0 4 5 7 De t a i l A l l o c a t i o n - G I S S u p e r v i s i o n 6. 0 5 5 8 De t a i l A l l o c a t i o n - R e v e n u e M a n a g e m e n t 6. 0 6 59 De t a i l A l l o c a t i o n - A c c o u n t s P a y a b l e 6. 0 7 6 0 De t a i l A l l o c a t i o n - P a y r o l l 6. 0 8 6 2 De t a i l A l l o c a t i o n - G e n e r a l F i n a n c e 6. 0 9 6 4 De t a i l A l l o c a t i o n - U t i l i t i y B i l l i n g 6. 1 0 6 6 De t a i l A l l o c a t i o n - C a s h i e r 6. 1 1 6 7 Al l o c a t i o n S u m m a r y 6. 1 2 6 8 Ne t w o r k S e r v i c e s Na r r a t i v e 7. 0 1 Co s t s t o b e A l l o c a t e d 7. 0 2 7 1 Co s t s b y F u n c t i o n 7. 0 3 7 2 De t a i l A l l o c a t i o n - N e t w o r k S e r v i c e s & D e s k t o p S u p p o r t 7. 0 4 74 De t a i l A l l o c a t i o n - T a b l e t & M D C S u p p o r t 7. 0 5 76 De t a i l A l l o c a t i o n - S e r v e r S u p p o r t 7. 0 6 7 7 De t a i l A l l o c a t i o n - N e t w o r k S u p p o r t 7. 0 7 7 9 De t a i l A l l o c a t i o n - R a d i o s 7. 0 8 8 1 De t a i l A l l o c a t i o n - T e l e m e t r y 7. 0 9 8 2 De t a i l A l l o c a t i o n - C e l l P h o n e s 7. 1 0 8 3 De t a i l A l l o c a t i o n - P a g e r s 7. 1 1 8 4 De t a i l A l l o c a t i o n - C e l l u l a r D a t a S e r v i c e s 7. 1 2 85 De t a i l A l l o c a t i o n - T e l e p h o n e s 7. 1 3 8 6 De t a i l A l l o c a t i o n - C u e s t a P e a k 7. 1 4 8 8 De t a i l A l l o c a t i o n - S o u t h H i l l s 7. 1 5 8 9 De t a i l A l l o c a t i o n - T a s s a j a r a 7. 1 6 9 0 Al l o c a t i o n S u m m a r y 7. 1 7 9 1 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s Na r r a t i v e 8. 0 1 Co s t s t o b e A l l o c a t e d 8. 0 2 9 6 Co s t s b y F u n c t i o n 8. 0 3 9 7 De t a i l A l l o c a t i o n - G I S 8. 0 4 9 8 Al l o c a t i o n S u m m a r y 8. 0 5 9 9 Su p p o r t S e r v i c e s Na r r a t i v e 9. 0 1 Co s t s t o b e A l l o c a t e d 9. 0 2 1 0 1 Attachment 2 C8 - 31 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.003 2013 Sc h e d u l e Page Co s t s b y F u n c t i o n 9. 0 3 1 0 2 De t a i l A l l o c a t i o n - G e n e r a l S u p p o r t S e r v i c e s 9. 0 4 103 De t a i l A l l o c a t i o n - P o s t a g e 9. 0 5 1 0 5 De t a i l A l l o c a t i o n - P a r k i n g 9. 0 6 1 0 7 Al l o c a t i o n S u m m a r y 9. 0 7 1 0 8 Hu m a n R e s o u r c e s Na r r a t i v e 10 . 0 1 Co s t s t o b e A l l o c a t e d 10 . 0 2 1 1 1 Co s t s b y F u n c t i o n 10 . 0 3 1 1 2 De t a i l A l l o c a t i o n - H u m a n R e s o u r c e s 10 . 0 4 1 1 3 Al l o c a t i o n S u m m a r y 10 . 0 5 1 1 5 Ri s k M a n a g e m e n t Na r r a t i v e 11 . 0 1 Co s t s t o b e A l l o c a t e d 11 . 0 2 1 1 8 Co s t s b y F u n c t i o n 11 . 0 3 1 1 9 De t a i l A l l o c a t i o n - R i s k M a n a g e m e n t 11 . 0 4 1 2 0 De t a i l A l l o c a t i o n - W o r k e r s C o m p P r e m i u m s 11 . 0 5 122 Al l o c a t i o n S u m m a r y 11 . 0 6 1 2 4 We l l n e s s P r o g r a m Na r r a t i v e 12 . 0 1 Co s t s t o b e A l l o c a t e d 12 . 0 2 1 2 7 Co s t s b y F u n c t i o n 12 . 0 3 1 2 8 De t a i l A l l o c a t i o n - W e l l n e s s P r o g r a m 12 . 0 4 1 2 9 Al l o c a t i o n S u m m a r y 12 . 0 5 1 3 1 Pu b l i c W o r k s A d m i n i s t r a t i o n Na r r a t i v e 13 . 0 1 Co s t s t o b e A l l o c a t e d 13 . 0 2 1 3 4 Co s t s b y F u n c t i o n 13 . 0 3 1 3 5 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r 13 . 0 4 1 3 7 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r - F T E 13 . 0 5 138 De t a i l A l l o c a t i o n - D e p u t y D i r e c t o r / C i t y E n g i n e e r 13 . 0 6 139 De t a i l A l l o c a t i o n - D i r e c t o r 13 . 0 7 1 4 0 De t a i l A l l o c a t i o n - D i r e c t o r - F T E 13 . 0 8 1 4 1 De t a i l A l l o c a t i o n - L a u n d r y 13 . 0 9 1 4 2 De t a i l A l l o c a t i o n - D e v e l o p m e n t R e v i e w 13 . 1 0 143 De t a i l A l l o c a t i o n - L o n g R a n g e P l a n n i n g 13 . 1 1 144 Al l o c a t i o n S u m m a r y 13 . 1 2 1 4 5 Bu i l d i n g M a i n t e n a n c e Na r r a t i v e 14 . 0 1 Attachment 2 C8 - 32 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Ta b l e o f C o n t e n t s Schedule TOC.004 2013 Sc h e d u l e Page Co s t s t o b e A l l o c a t e d 14 . 0 2 1 4 7 Co s t s b y F u n c t i o n 14 . 0 3 1 4 8 De t a i l A l l o c a t i o n - J a n i t o r i a l 14 . 0 4 1 4 9 De t a i l A l l o c a t i o n - U t i l i t i e s 14 . 0 5 1 5 1 De t a i l A l l o c a t i o n - P a r k i n g 14 . 0 6 1 5 3 De t a i l A l l o c a t i o n - M a i n t e n a n c e 14 . 0 7 1 5 4 Al l o c a t i o n S u m m a r y 14 . 0 8 1 5 6 Ve h i c l e & E q u i p m e n t M a i n t e n a c e Na r r a t i v e 15 . 0 1 Co s t s t o b e A l l o c a t e d 15 . 0 2 1 5 9 Co s t s b y F u n c t i o n 15 . 0 3 1 6 0 De t a i l A l l o c a t i o n - F l e e t 15 . 0 4 1 6 1 Al l o c a t i o n S u m m a r y 15 . 0 5 1 6 2 CI P P r o j e c t E n g i n e e r i n g Na r r a t i v e 16 . 0 1 Co s t s t o b e A l l o c a t e d 16 . 0 2 1 6 4 Co s t s b y F u n c t i o n 16 . 0 3 1 6 5 De t a i l A l l o c a t i o n - P r o j e c t E n g i n e e r i n g 16 . 0 4 1 6 6 Al l o c a t i o n S u m m a r y 16 . 0 5 1 6 7 Tr a n s p o r t a t i o n E n g i n e e r i n g Na r r a t i v e 17 . 0 1 Co s t s t o b e A l l o c a t e d 17 . 0 2 1 6 9 Co s t s b y F u n c t i o n 17 . 0 3 1 7 0 De t a i l A l l o c a t i o n - P l a n n i n g / E n g i n e e r i n g 17 . 0 4 171 Al l o c a t i o n S u m m a r y 17 . 0 5 1 7 2 En g i n e e r i n g D e v e l o p m e n t R e v i e w Na r r a t i v e 18 . 0 1 Co s t s t o b e A l l o c a t e d 18 . 0 2 1 7 4 Co s t s b y F u n c t i o n 18 . 0 3 1 7 5 De t a i l A l l o c a t i o n - C i t y R e v i e w S e r v i c e s 18 . 0 4 176 Al l o c a t i o n S u m m a r y 18 . 0 5 1 7 7 Ha z a r d P r e v e n t i o n Na r r a t i v e 19 . 0 1 Co s t s t o b e A l l o c a t e d 19 . 0 2 1 7 9 Co s t s b y F u n c t i o n 19 . 0 3 1 8 0 De t a i l A l l o c a t i o n - F i r e H y d r a n t 19 . 0 4 1 8 1 Al l o c a t i o n S u m m a r y 19 . 0 5 182Attachment 2 C8 - 33 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 1 Schedule A.001 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Ci t y C o u n c i l Cu l t u r a l Ac t i v i t i e s Ec o n D e v Co m m Pr o m o t i o n Hu m a n Re l a t i o n s Co m m D e v Ad m i n Co m m i s s i o n s & CommDevelopment ReviewTraffic Signals/Lights Bu i l d i n g U s e C h a r g e $1 5 , 9 3 3 $6 3 7 $7,929 Ci t y Ad m i n i s t r a t i o n $1 , 3 8 5 $ 3 , 2 6 5 $ 2 , 8 5 8 $ 5 , 4 1 3 $ 2 , 9 7 5 $ 6 , 2 7 2 $ 2 6 7 $ 6 , 1 3 5 $ 5 , 4 8 6 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $9 8 3 $ 2 , 3 1 7 $ 2 , 0 2 8 $ 3 , 8 4 2 $ 2 , 1 1 0 $ 4 , 4 5 0 $ 1 9 0 $ 4 , 3 5 4 $ 3 , 8 9 3 Ad m i n i s t r a t i o n & R e c o r d s $4 , 3 5 6 $2 , 1 7 7 $1 8 , 5 0 4 $ 1 0 , 6 5 6 $5,612 $142 Fi n a n c e $2 , 3 2 6 $ 2 , 6 4 9 $ 3 , 1 2 2 $ 5 , 5 2 7 $ 2 , 8 7 3 $ 8 , 8 6 3 $ 3 8 8 $ 6 , 6 2 7 $ 6 , 1 5 1 Ne t w o r k S e r v i c e s $2 7 , 2 7 6 $5 , 0 5 6 $4 1 6 $2 0 , 6 2 1 $18,232 $13,771 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $9 9 , 8 3 5 Su p p o r t Se r v i c e s $1 2 0 $ 2 8 2 $ 3 4 2 $ 5 1 4 $ 2 5 6 $ 9 4 4 $ 2 3 $ 8 2 2 $ 6 2 1 Hu m a n R e s o u r c e s $1 , 9 6 4 $9 8 1 $8 , 3 0 8 $6,043 $3,021 Ri s k M a n a g e m e n t $7 , 5 9 4 $3 , 7 9 7 $3 2 , 1 2 7 $23,367 $11,683 We l l n e s s P r o g r a m $7 5 $ 3 8 $ 3 1 9 $ 2 3 2 $ 1 1 6 Pu b l i c W o r k s A d m i n i s t r a t i o n $108,745 $32,614 Bu i l d i n g M a i n t e n a n c e $2 4 , 2 6 2 $1 , 0 6 7 $9 6 9 $3 4 , 9 1 0 $7,952 $4,004 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $7,495 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g $159,578 En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $7 2 , 2 8 5 $9 , 5 8 0 $2 9 , 0 0 1 $2 2 , 7 0 5 $8 , 2 1 4 $2 3 5 , 1 5 3 $11,524 $355,628 $88,997 Pr o p o s e d C o s t s $7 2 , 2 8 5 $9 , 5 8 0 $2 9 , 0 0 1 $2 2 , 7 0 5 $8 , 2 1 4 $2 3 5 , 1 5 3 $11,524 $355,628 $88,997 Attachment 2 C8 - 34 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 2 Schedule A.002 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Lo n g R a n g e Pl a n Bu i l d i n g & Sa f e t y La n d s c a p e / P r k Ma i n t Sw i m C e n t e r Ma i n t Tr e e M a i n t St / S i d e w a l k Ma i n t Fl o o d C o n t r o l Rec AdminFacilities - Prk & Rec Bu i l d i n g U s e C h a r g e $7 , 9 2 8 $ 2 2 , 0 4 4 $2 , 5 6 9 $2,569 Ci t y Ad m i n i s t r a t i o n $1 1 , 1 2 6 $ 1 3 , 3 7 4 $ 2 5 , 5 0 8 $ 4 , 8 0 5 $ 4 , 5 5 4 $ 1 3 , 3 3 8 $ 8 , 0 8 3 $ 7 , 6 8 9 $ 2 , 3 4 6 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $7 , 8 9 5 $ 9 , 4 9 0 $ 1 8 , 1 0 1 $ 3 , 4 1 0 $ 3 , 2 3 2 $ 9 , 4 6 5 $ 5 , 7 3 6 $ 5 , 4 5 6 $ 1 , 6 6 5 Ad m i n i s t r a t i o n & Re c o r d s $5 , 5 4 0 $ 5 , 0 2 7 $ 2 , 1 6 7 $ 1 , 1 7 3 $ 1 , 3 7 9 $ 7 , 1 0 7 $ 4 5 8 $ 3 , 6 2 3 $ 3 4 8 Fi n a n c e $1 0 , 8 6 3 $ 1 5 , 5 7 6 $ 2 9 , 4 6 9 $ 6 , 1 4 9 $ 5 , 7 0 7 $ 1 8 , 2 3 8 $ 9 , 9 4 7 $ 9 , 7 5 4 $ 8 , 7 7 9 Ne t w o r k S e r v i c e s $2 0 , 4 4 2 $ 6 6 , 6 4 7 $ 4 0 , 1 9 2 $ 6 , 8 0 0 $ 1 1 , 8 3 1 $ 2 3 , 8 7 1 $ 6 , 2 7 0 $ 2 2 , 3 2 5 $ 2 4 , 2 7 8 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $22,643 $17,326 Su p p o r t Se r v i c e s $1 , 1 7 9 $ 1 5 , 0 4 7 $ 3 , 3 3 5 $ 5 2 4 $ 7 1 6 $ 1 , 8 8 6 $ 1 , 1 7 0 $ 1 , 1 0 3 $ 5 6 1 Hu m a n R e s o u r c e s $4 , 5 3 2 $ 1 6 , 2 3 8 $ 2 3 , 4 1 4 $ 2 , 2 6 5 $ 6 , 6 4 6 $ 1 5 , 1 8 1 $ 9 , 7 4 4 $ 9 , 0 6 3 $ 7 , 4 0 2 Ri s k M a n a g e m e n t $1 7 , 5 2 5 $ 6 2 , 7 9 6 $ 9 0 , 5 4 4 $ 8 , 7 6 3 $ 2 5 , 7 0 2 $ 5 8 , 7 0 8 $ 3 7 , 6 7 9 $ 3 5 , 0 4 9 $ 2 8 , 6 2 3 We l l n e s s Pr o g r a m $1 7 4 $ 6 2 4 $ 8 9 9 $ 8 7 $ 2 5 5 $ 5 8 3 $ 3 7 4 $ 3 4 8 $ 2 8 5 Pu b l i c W o r k s A d m i n i s t r a t i o n $5 3 , 8 0 2 $1 5 8 , 4 2 8 $ 2 7 , 1 2 5 $ 3 2 , 3 1 1 $ 9 0 , 1 3 9 $ 5 0 , 7 0 0 Bu i l d i n g M a i n t e n a n c e $7 , 9 5 2 $ 2 2 , 1 0 9 $ 2 5 , 4 2 8 $4 , 2 4 5 $ 4 5 , 3 7 8 $6,788 $377,084 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 5 , 7 4 2 $ 9 8 , 6 7 8 $2 , 9 2 2 $ 2 6 , 3 3 0 $ 1 4 6 , 3 4 5 $4,815 $4,261 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g $1 2 4 , 3 3 9 En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $2 7 3 , 2 9 7 $2 6 4 , 7 1 4 $5 1 8 , 7 3 2 $6 4 , 0 2 3 $1 2 2 , 9 0 8 $4 3 0 , 2 3 9 $1 5 5 , 3 7 3 $123,339 $455,632 Pr o p o s e d C o s t s $2 7 3 , 2 9 7 $2 6 4 , 7 1 4 $5 1 8 , 7 3 2 $6 4 , 0 2 3 $1 2 2 , 9 0 8 $4 3 0 , 2 3 9 $1 5 5 , 3 7 3 $123,339 $455,632 Attachment 2 C8 - 35 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 3 Schedule A.003 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Re c r e a t i o n a l Sp o r t s Yo u t h S e r v i c e s Co m m u n i t y Se r v i c e s Ra n g e r P r o g r a m Aq u a t i c s / Si n s h e i m e r P r k Go l f C o u r s e Po l i c e A d m i n PatrolInvestigations Bu i l d i n g U s e C h a r g e Ci t y Ad m i n i s t r a t i o n $3 , 3 8 7 $ 1 0 , 2 0 2 $ 2 , 3 4 5 $ 2 , 7 9 7 $ 3 , 7 0 9 $ 6 , 1 4 4 $ 1 5 , 3 2 4 $ 8 4 , 8 0 4 $ 2 7 , 7 1 1 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $2 , 4 0 3 $ 7 , 2 3 9 $ 1 , 6 6 5 $ 1 , 9 8 4 $ 2 , 6 3 2 $ 4 , 3 6 0 $ 1 0 , 8 7 4 $ 6 0 , 1 7 6 $ 1 9 , 6 6 4 Ad m i n i s t r a t i o n & R e c o r d s $1 , 3 2 2 $2 , 0 8 2 $2 4 2 $2 7 0 $5 5 0 $4 4 0 $4,653 $3,837 $2,061 Fi n a n c e $5 , 3 2 3 $ 2 1 , 2 4 8 $ 5 , 2 0 0 $ 4 , 3 6 2 $ 6 , 1 6 8 $ 1 0 , 3 7 9 $ 1 8 , 4 3 8 $ 8 3 , 9 9 2 $ 2 8 , 2 4 2 Ne t w o r k S e r v i c e s $9 , 9 5 8 $ 3 0 , 1 6 5 $ 4 , 5 1 2 $ 1 1 , 2 8 4 $ 1 4 , 8 9 3 $ 2 3 , 1 9 7 $ 7 5 , 7 1 5 $ 2 0 3 , 9 0 1 $ 6 8 , 7 3 9 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $39,054 Su p p o r t Se r v i c e s $5 5 5 $ 3 , 0 2 6 $ 4 5 1 $ 5 2 0 $ 8 8 8 $ 9 8 4 $ 1 , 7 2 4 $ 1 0 , 1 7 0 $ 3 , 4 1 6 Hu m a n R e s o u r c e s $5 , 4 3 8 $ 4 4 , 2 5 9 $ 5 , 1 3 5 $ 5 , 7 4 0 $ 1 1 , 7 0 7 $ 9 , 3 6 6 $ 8 , 3 0 8 $ 5 8 , 9 1 2 $ 2 1 , 1 4 8 Ri s k M a n a g e m e n t $2 1 , 0 3 0 $ 1 7 1 , 1 5 7 $ 1 9 , 8 6 1 $ 2 2 , 1 9 8 $ 4 5 , 2 7 2 $ 3 6 , 2 1 8 $ 3 2 , 1 2 7 $ 2 2 7 , 8 1 9 $ 8 1 , 7 8 1 We l l n e s s Pr o g r a m $2 0 8 $ 1 , 7 0 0 $ 1 9 7 $ 2 2 1 $ 4 5 0 $ 3 6 0 $ 3 1 9 $ 2 , 2 6 3 $ 8 1 2 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g Ma i n t e n a n c e $6 , 7 8 8 $ 6 , 7 8 8 $ 6 , 7 8 8 $ 6 , 7 8 8 $ 5 1 , 0 5 4 $16,387 $16,387 $16,387 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $3 , 7 5 8 $ 2 7 , 4 6 3 $ 2 3 , 0 8 1 $ 9 5 , 0 5 7 $ 2 4 , 5 9 5 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $5 6 , 4 1 2 $2 9 7 , 8 6 6 $4 6 , 3 9 6 $5 9 , 9 2 2 $1 3 7 , 3 2 3 $1 1 8 , 9 1 1 $2 4 6 , 0 0 4 $847,318 $294,556 Pr o p o s e d C o s t s $5 6 , 4 1 2 $2 9 7 , 8 6 6 $4 6 , 3 9 6 $5 9 , 9 2 2 $1 3 7 , 3 2 3 $1 1 8 , 9 1 1 $2 4 6 , 0 0 4 $847,318 $294,556 Attachment 2 C8 - 36 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 4 Schedule A.004 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s Po l i c e S u p p o r t Sv c Ne i g h b o r h o o d Sv c s Tr a f f i c S a f e t y Fi r e A d m i n Em e r g e n c y Re s p o n s e Tr a i n i n g Se r v i c e s Te c h n i c a l ServicesDisaster PrepFD210 Downtown Bid Bu i l d i n g U s e C h a r g e Ci t y Ad m i n i s t r a t i o n $2 7 , 6 1 8 $ 2 , 0 7 6 $ 1 0 , 0 7 9 $ 8 , 9 7 0 $ 9 6 , 1 5 1 $ 1 , 4 2 6 $ 2 7 5 $ 1 8 6 $ 2 , 4 4 8 Na t u r a l R e s o u r c e s P r o t e c t i o n Ci t y At t o r n e y $1 9 , 5 9 7 $ 1 , 4 7 3 $ 7 , 1 5 4 $ 6 , 3 6 5 $ 6 8 , 2 2 8 $ 1 , 0 1 2 $ 1 9 5 $ 1 3 2 $ 1 , 7 3 7 Ad m i n i s t r a t i o n & R e c o r d s $3 , 4 1 0 $2 , 4 3 0 $3 , 5 4 6 $5 , 6 1 2 $4 , 0 5 1 $1,066 Fi n a n c e $3 0 , 0 1 8 $ 3 , 5 0 0 $ 1 0 , 5 7 5 $ 9 , 5 9 3 $ 9 7 , 5 4 0 $ 2 , 1 2 1 $ 1 , 1 2 0 $ 4 6 5 $ 2 , 2 6 1 Ne t w o r k S e r v i c e s $2 4 7 , 8 5 6 $ 1 8 , 7 6 9 $ 4 1 , 7 9 7 $ 6 6 , 4 9 8 $ 1 7 8 , 5 3 9 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $6 5 , 9 1 5 Su p p o r t S e r v i c e s $3 , 7 0 0 $4 8 7 $1 , 2 3 7 $1 , 0 6 6 $ 1 1 , 3 6 9 $1 2 3 $24 $16 $211 Hu m a n R e s o u r c e s $2 7 , 1 9 0 $6 , 3 4 4 $7 , 5 5 3 $6 , 0 4 3 $ 6 3 , 4 4 3 Ri s k M a n a g e m e n t $1 0 5 , 1 4 7 $ 2 4 , 5 3 5 $ 2 9 , 2 0 8 $ 2 3 , 3 6 7 $ 2 4 5 , 3 4 4 We l l n e s s P r o g r a m $1 , 0 4 4 $2 4 3 $2 9 0 $2 3 2 $2 , 4 3 6 Pu b l i c W o r k s A d m i n i s t r a t i o n Bu i l d i n g M a i n t e n a n c e $3 2 , 7 7 2 $ 1 6 , 3 8 7 $ 1 6 , 3 8 7 $ 3 0 , 0 1 3 $ 1 4 , 8 8 8 $ 1 4 , 8 8 8 $ 1 4 , 8 8 8 $ 1 4 , 8 8 8 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 5 , 0 3 5 $3 5 9 , 1 7 9 $2 , 9 4 1 CI P P r o j e c t E n g i n e e r i n g Tr a n s p o r t a t i o n E n g i n e e r i n g En g i n e e r i n g D e v e l o p m e n t R e v i e w Ha z a r d P r e v e n t i o n Su b t o t a l $4 9 8 , 3 5 2 $7 6 , 2 4 4 $1 4 2 , 8 6 1 $2 2 3 , 6 7 4 $1 , 1 4 1 , 1 6 8 $2 2 , 5 1 1 $17,568 $15,687 $6,657 Pr o p o s e d C o s t s $4 9 8 , 3 5 2 $7 6 , 2 4 4 $1 4 2 , 8 6 1 $2 2 3 , 6 7 4 $1 , 1 4 1 , 1 6 8 $2 2 , 5 1 1 $17,568 $15,687 $6,657 Attachment 2 C8 - 37 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 5 Schedule A.005 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 2 4 0 C D B G FD 2 9 0 T o u r i s m Bi d FD 4 0 0 C a p E n g FD 5 0 0 W a t e r FD 5 1 0 P a r k i n g FD 5 2 0 S e w e r FD 5 3 0 T r a n s i t FD625 Jack HouseFD640 Reservoir Bu i l d i n g U s e C h a r g e $8 8 6 $ 1 , 2 0 3 $ 1 , 1 6 0 Ci t y A d m i n i s t r a t i o n $3 , 1 8 2 $ 1 2 , 0 8 6 $7 3 , 6 5 0 $ 2 1 , 7 0 3 $ 6 8 , 2 8 9 $ 3 2 , 2 4 8 $ 1 6 $ 9 , 8 8 7 Na t u r a l R e s o u r c e s P r o t e c t i o n $9 , 3 0 0 $ 1 6 , 6 0 0 Ci t y A t t o r n e y $2 , 2 5 8 $ 8 , 5 7 7 $5 2 , 2 6 1 $ 1 5 , 4 0 0 $ 4 8 , 4 5 7 $ 2 2 , 8 8 3 $ 1 1 $ 7 , 0 1 5 Ad m i n i s t r a t i o n & R e c o r d s $7 1 $5 8 $1 8 , 0 2 6 $2 , 5 2 3 $9 , 5 5 9 $2,296 $256 Fi n a n c e $ 3 , 0 8 8 $1 2 , 0 3 1 $ 2 9 8 , 8 0 0 $1 0 1 , 7 2 1 $2 9 6 , 7 9 4 $39,202 $281 $11,037 Ne t w o r k S e r v i c e s $1 , 7 8 3 $1 9 3 , 0 6 9 $ 4 5 , 1 1 3 $ 2 2 1 , 1 3 7 $ 5 2 , 1 3 7 $ 3 5 0 $ 2 3 , 1 0 1 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $1 2 4 , 9 5 4 $ 9 8 , 0 9 3 Su p p o r t Se r v i c e s $3 4 8 $ 1 , 1 0 4 $8 , 4 5 7 $ 3 , 3 7 3 $ 8 , 0 5 4 $ 2 , 9 5 1 $ 1 $ 1 , 1 1 7 Hu m a n R e s o u r c e s $1 , 5 1 1 $1 , 2 8 4 $4 3 , 4 2 8 $ 3 0 , 9 6 7 $ 4 4 , 6 3 7 $3,505 $5,438 Ri s k M a n a g e m e n t $5 , 8 4 2 $4 , 9 6 1 $1 6 7 , 9 4 4 $ 1 1 9 , 7 5 1 $ 1 7 2 , 6 1 7 $ 1 3 , 5 5 3 $21,030 We l l n e s s P r o g r a m $5 8 $5 1 $1 , 6 6 8 $1 , 1 8 9 $1 , 7 1 4 $134 $208 Pu b l i c W o r k s A d m i n i s t r a t i o n $1 8 8 , 9 1 5 $ 1 1 0 , 9 2 9 Bu i l d i n g M a i n t e n a n c e $7 8 8 $4 1 , 5 2 1 $ 2 1 , 7 2 5 $ 4 1 , 5 2 1 $1,164 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 1 6 , 9 1 9 $ 1 3 , 0 3 0 $ 1 8 3 , 0 4 3 $16,662 CI P P r o j e c t E n g i n e e r i n g $1 7 , 7 9 0 $7 3 6 , 2 3 5 $ 4 4 , 8 8 1 $4 5 , 2 3 0 Tr a n s p o r t a t i o n E n g i n e e r i n g $1 9 2 , 6 7 4 $3 2 , 3 2 9 $8,580 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 1 1 , 5 0 0 ) ($ 1 1 , 5 0 0 ) Ha z a r d P r e v e n t i o n $8 , 4 0 0 Su b t o t a l $3 4 , 1 4 8 $4 2 , 7 2 3 $9 2 8 , 9 0 9 $1 , 1 9 2 , 6 6 4 $5 9 7 , 7 3 9 $1 , 2 4 5 , 4 4 8 $2 9 0 , 7 4 2 $659 $95,751 Pr o p o s e d C o s t s $3 4 , 1 4 8 $4 2 , 7 2 3 $9 2 8 , 9 0 9 $1 , 1 9 2 , 6 6 4 $5 9 7 , 7 3 9 $1 , 2 4 5 , 4 4 8 $2 9 0 , 7 4 2 $659 $95,751 Attachment 2 C8 - 38 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Al l o c a t e d C o s t s b y D e p a r t m e n t Summary page 6 Schedule A.006 2013 Ce n t r a l S e r v i c e D e p a r t m e n t s FD 6 5 0 N a r c o t i c s Ta s k F o r c e FD 6 5 3 Ha z a r d o u s M a t FD 6 5 5 B o m b Ta s k F o r c e Al l O t h e r Su b t o t a l Di r e c t B i l l e d Un a l l o c a t e d Total Bu i l d i n g U s e C h a r g e $1 1 , 2 2 6 $ 7 4 , 0 8 4 $ 7 4 , 0 8 4 Ci t y A d m i n i s t r a t i o n $2 , 0 9 7 $5 5 $5 9 $6 5 3 , 8 0 3 $653,803 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 5 , 9 0 0 ( $ 2 5 , 9 0 0 ) $ 3 2 0 , 1 1 6 $ 3 2 0 , 1 1 6 Ci t y A t t o r n e y $1 , 4 8 8 $3 8 $4 2 $4 6 3 , 9 3 7 $463,937 Ad m i n i s t r a t i o n & R e c o r d s $1 3 6 , 6 3 0 $ 2 6 5 , 9 4 3 $ 4 0 2 , 5 7 3 Fi n a n c e $ 2 , 7 8 5 $2 9 7 $3 6 2 $3 2 1 , 5 3 3 $1 , 5 8 1 , 4 8 4 $ 1 , 5 8 1 , 4 8 4 Ne t w o r k S e r v i c e s $1 , 8 4 0 , 5 4 1 $ 1 , 8 4 0 , 5 4 1 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $4 6 7 , 8 2 0 $ 4 6 7 , 8 2 0 Su p p o r t S e r v i c e s $1 8 1 $5 $5 $9 5 , 0 0 8 $95,008 Hu m a n R e s o u r c e s $5 2 6 , 1 5 8 $ 5 2 6 , 1 5 8 Ri s k M a n a g e m e n t $2 , 0 3 4 , 7 1 9 $ 2 , 0 3 4 , 7 1 9 We l l n e s s P r o g r a m $2 0 , 2 0 6 $ 2 0 , 2 0 6 Pu b l i c W o r k s A d m i n i s t r a t i o n $8 5 3 , 7 0 8 $ 8 5 3 , 7 0 8 Bu i l d i n g M a i n t e n a n c e $6 , 7 8 8 $ 9 5 8 , 1 3 3 $ 9 5 8 , 1 3 3 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 2 4 , 6 8 6 $ 1 , 3 1 2 , 0 3 7 $1,312,037 CI P P r o j e c t E n g i n e e r i n g $1 , 0 3 4 , 1 2 3 $ 1 , 8 7 8 , 2 5 9 $ 3 1 0 , 4 0 7 $ 2 , 1 8 8 , 6 6 6 Tr a n s p o r t a t i o n E n g i n e e r i n g $5 1 7 , 5 0 0 $ 1 3 0 , 5 3 6 $ 6 4 8 , 0 3 6 En g i n e e r i n g D e v e l o p m e n t R e v i e w ($ 2 3 , 0 0 0 ) $ 2 3 , 0 0 0 $ 5 3 6 , 1 2 4 $ 5 3 6 , 1 2 4 Ha z a r d P r e v e n t i o n $8 , 4 0 0 ( $ 8 , 4 0 0 ) $ 6 9 4 , 8 3 6 $ 6 9 4 , 8 3 6 Su b t o t a l $6 , 5 5 1 $3 9 5 $4 6 8 $1 , 4 9 8 , 3 5 6 $1 3 , 4 2 5 , 3 2 7 ($ 1 1 , 3 0 0 ) $2 , 2 5 7 , 9 6 2 $15,671,989 Pr o p o s e d C o s t s $6 , 5 5 1 $3 9 5 $4 6 8 $1 , 4 9 8 , 3 5 6 $1 3 , 4 2 5 , 3 2 7 ($ 1 1 , 3 0 0 ) $2 , 2 5 7 , 9 6 2 $15,671,989 Attachment 2 C8 - 39 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Su m m a r y o f A l l o c a t e d C o s t s Summary page 7 Schedule C.001 2013 De p a r t m e n t s To t a l E x p e n d i t u r e s Co s t A d j u s t m e n t s Total Allocated Bu i l d i n g U s e C h a r g e $2 4 1 , 1 9 7 Ci t y A d m i n i s t r a t i o n $6 8 8 , 7 4 0 Na t u r a l R e s o u r c e s P r o t e c t i o n $2 8 1 , 4 4 1 Ci t y A t t o r n e y $9 1 5 , 1 3 5 ( $ 4 0 6 , 0 9 9 ) Ad m i n i s t r a t i o n & R e c o r d s $4 3 4 , 1 0 9 Fi n a n c e $1 , 5 7 6 , 0 5 5 Ne t w o r k S e r v i c e s $2 , 1 0 2 , 0 1 5 Ge o g r a p h i c I n f o r m a t i o n S e r v i c e s $4 4 6 , 4 8 1 Su p p o r t S e r v i c e s $1 1 8 , 4 2 6 Hu m a n R e s o u r c e s $5 6 8 , 2 4 7 Ri s k M a n a g e m e n t $2 , 4 3 4 , 6 1 9 We l l n e s s P r o g r a m $1 3 , 8 5 4 Pu b l i c W o r k s A d m i n i s t r a t i o n $8 2 5 , 3 7 6 Bu i l d i n g M a i n t e n a n c e $1 , 0 1 8 , 4 6 7 Ve h i c l e & E q u i p m e n t M a i n t e n a c e $1 , 1 7 8 , 9 5 4 CI P P r o j e c t E n g i n e e r i n g $1 , 7 3 1 , 0 2 1 Tr a n s p o r t a t i o n E n g i n e e r i n g $5 0 6 , 2 8 3 En g i n e e r i n g D e v e l o p m e n t R e v i e w $4 1 4 , 4 4 2 Ha z a r d P r e v e n t i o n $5 8 3 , 2 2 6 Ci t y C o u n c i l $72,285 Cu l t u r a l A c t i v i t i e s $9,580 Ec o n o m i c D e v e l o p m e n t $29,001 Co m m u n i t y P r o m o t i o n $22,705 Hu m a n R e l a t i o n s $8,214 Co m m u n i t y D e v e l o p m e n t A d m i n $235,153 Co m m i s s i o n s & C o m m i t t e e s $11,524 De v e l o p m e n t R e v i e w $355,628 Tr a f f i c S i g n a l s & L i g h t s $88,997 Lo n g R a n g e P l a n n i n g $273,297 Bu i l d i n g a n d S a f e t y $264,714 La n d s c a p e & P a r k M a i n t e n a n c e $518,732 Sw i m C e n t e r M a i n t e n a n c e $64,023 Tr e e M a i n t e n a n c e $122,908 St r e e t s & S i d e w a l k M a i n t e n a n c e $430,239 Fl o o d C o n t r o l $155,373 Re c r e a t i o n A d m i n i s t r a t i o n $123,339 Fa c i l i t i e s - P a r k s a n d R e c r e a t i o n $455,632 Re c r e a t i o n a l S p o r t s $56,412 Yo u t h S e r v i c e s $297,866 Co m m u n i t y S e r v i c e s $46,396 Ra n g e r P r o g r a m $59,922 Aq u a t i c s & S i n s h e i m e r P a r k $137,323 Attachment 2 C8 - 40 IV A / C a p 9 5 05 / 1 4 / 1 4 Ci t y o f S a n L u i s O b i s p o , C A O M B A - 8 7 C e n t r a l S e r v i c e C o s t A l l o c a t i o n Su m m a r y o f A l l o c a t e d C o s t s Summary page 8 Schedule C.002 2013 De p a r t m e n t s To t a l E x p e n d i t u r e s Co s t A d j u s t m e n t s Total Allocated Go l f C o u r s e O p e r & M a i n t $118,911 Po l i c e A d m i n s t r a t i o n $246,004 Pa t r o l $847,318 In v e s t i g a t i o n s $294,556 Po l i c e S u p p o r t S e r v i c e s $498,352 Ne i g h b o r h o o d S e r v i c e s $76,244 Tr a f f i c S a f e t y $142,861 Fi r e A d m i n i s t r a t i o n $223,674 Em e r g e n c y R e s p o n s e $1,141,168 Tr a i n i n g S e r v i c e s $22,511 Te c h n i c a l S e r v i c e s $17,568 Di s a s t e r P r e p a r e d n e s s $15,687 FD 2 1 0 D o w n t o w n B i d F u n d $6,657 FD 2 4 0 C D B G F u n d $34,148 FD 2 9 0 T o u r i s m B i d F u n d $42,723 FD 4 0 0 C a p i t a l E n g i n e e r i n g $928,909 FD 5 0 0 W a t e r F u n d $1,192,664 FD 5 1 0 P a r k i n g F u n d $597,739 FD 5 2 0 S e w e r F u n d $1,245,448 FD 5 3 0 T r a n s i t F u n d $290,742 FD 6 2 5 J a c k H o u s e F u n d $659 FD 6 4 0 R e s e r v o i r O p e r a t i o n s $95,751 FD 6 5 0 N a r c o t i c s T a s k F o r c e F u n d $6,551 FD 6 5 3 H a z a r d o u s M a t T a s k F o r c e F u n d $395 FD 6 5 5 B o m b T a s k F o r c e F u n d $468 Al l O t h e r $1,498,356 Un a l l o c a t e d $2,257,962 Di r e c t B i l l e d ($11,300) To t a l $1 5 , 8 3 6 , 8 9 1 ($ 1 6 4 , 9 0 2 ) $15,671,989 Attachment 2 C8 - 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