HomeMy WebLinkAboutItem 6c. 2024-25 Central Services Cost Allocation Plan Item 6c
Department: Finance
Cost Center: 2005
For Agenda of: 5/21/2024
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Traci Kawaguchi, Accountant
SUBJECT: 2024-25 CENTRAL SERVICES COST ALLOCATION PLAN
RECOMMENDATION
Adopt the 2024-25 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 total cost of delivering services
through the various support departments and programs. This forms the base for policies
related to cost recovery goals which rely on understanding total cost, including
reimbursement transfers from enterprise funds to the General Fund for services received
by General Fund departments and labor rates used to charge outside parties for
employee’s activities, such as for grants or damage to City property.
DISCUSSION
Background
Consistent with governmental best practices, the City annually prepares a formal Central
Services 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, such as when a private party causes damage to City property.
The CAP is prepared by a consultant that specializes in preparing such plans, 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 costs and not budget
assumptions. The CAP presented to Council for consideration is based on audited
financials for FY 2022-23 and will be applied in FY 2024-25.
Page 17 of 888
Item 6c
Two Cost Allocation Plan Documents Required
There are two CAP documents presented for review and approval. The first is a full cost
plan which considers all administrative and support costs that are allocated across all
programs (Attachment A). The second CAP is the “2 Code of Federal Regulations Part
200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards” (2 CFR 200) (Attachment B). The purpose of 2 CFR 200 is to streamline
the Federal government's guidance on administrative requirements, costs principles, and
audit requirements to focus Federal resources more effectively on improving performance
and outcomes while ensuring the financial integrity of taxpayer dollars in partnership with
non-Federal stakeholders. The 2 CFR 200 is used to determine the cost that can be
allocated to federal grant programs. Upon approval by the City Council, the 2 CFR 200
certification will be signed by the Director of Finance/City Treasurer.
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 2023-24
Allocation*
2024-25
Allocation** Change
Reimbursement Transfer (Full Cost Allocation Plan)
1 Water Enterprise $ 1,751,033 $ 1,559,425 ($ 191,608)
2 Sewer Enterprise $ 1,911,466 $ 1,838,634 ($ 72,832)
3 Parking Enterprise $ 1,019,047 $ 1,256,841 $ 237,794
4 Whale Rock $ 274,375 $ 252,099 ($ 22,276)
5 Transit Enterprise $ 463,493 $ 460,609 ($ 2,884)
6 Total $ 5,419,414 $ 5,367,608 ($ 51,806)
* Fiscal Year 2023-24 allocations are based on 2021-22 actuals
** Fiscal Year 2024-25 allocations are based on 2022-23 actuals
The methodology used to calculate and allocate shares 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 to the
City’s five enterprise fund services. 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.
Page 18 of 888
Item 6c
Support provided by Risk Management is based upon the number of full-time
equivalent (FTE) employees within a department/fund.
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.
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 rights-of-way and
property, as well as the cost of providing police and fire protection for the Water and
Sewer Fund programs and assets.
As part of the Cost-of-Service 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 2024-25, the total Cost-of-Service transfer to
the General Fund will amount to $2,839,608, as shown in Table 2.
The Parking Enterprise Fund is allocated a share of any right -of-way maintenance that
occurs in the downtown core area. In FY 2023-24, there were no specifically identified
costs associated with the area, although the prior two annual calculations included
allocations to the Parking Fund. This amount can vary from year to year, based on
maintenance needs.
Table 2
ID 2023-24* 2024-25** Change
Water Enterprise
1 Public Safety $ 202,186 $ 171,448 ($ 30,738)
2 Right-of-Way Maintenance $ 872,924 $ 1,216,544 $ 343,620
3 Total $ 1,075,111 $ 1,387,992 $ 312,882
Sewer Enterprise
4 Public Safety $ 516,287 $ 508,953 ($ 7,334)
5 Right-of-Way Maintenance $ 676,402 $ 942,663 $ 266,261
6 Total $ 1,192,689 $ 1,451,616 $ 258,927
Parking Enterprise
7 Public Safety $ 0 $ 0 $ 0
8 Right-of-Way Maintenance $133,000 $ 0 ($ 133,000)
9 Total $133,000 $ 0 ($ 133,000)
10
11 All Funds Public Safety $718,473 $ 680,401 ($ 38,072)
12 All Funds Right-of Way Maintenance $1,682,327 $ 2,159,207 $ 476,881
13 Total All Funds $2,400,800 $ 2,839,608 $ 438,809
* Fiscal Year 2023-24 allocations are based on 2021-22 actuals
** Fiscal Year 2024-25 allocations are based on 2022-23 actuals
Page 19 of 888
Item 6c
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.
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 no t constitute a
"Project" under CEQA Guidelines Sec. 15378.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2024-25
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $0 $ $ $
State
Federal
Fees
Other:
Total $0 $ $ $
There are no fiscal impacts directly associated with the adoption of this item. Adoption of
the FY 2024-25 Cost Allocation Plan, Cost of Services Allocation, and Labor Rates
supports the development of the FY 2024 -25 budget by identifying the true total cost of
providing services within the City’s Enterprise Funds. The FY 2024-25 Central Services
Full Cost Allocation Plan results in a total cost recovery of $8,207,216 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 2024 -25 in the
2023-25 Financial Plan.
Page 20 of 888
Item 6c
ALTERNATIVES
Do not approve the 2024-25 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.
ATTACHMENTS
A – Central Services Cost Allocation Plan FY 2022-23
B – 2CFR 200 Cost Allocation Plan FY 2022-23
C – Labor Rates FY 2024-25
D – Cost of Services FY 2024-25
Page 21 of 888
Page 22 of 888
CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2023
Prepared April 26, 2024
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Page 23 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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, 2023. Statistics used to allocate costs were taken from FY2023 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 24 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 25 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 ensure 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 26 of 888
Page 27 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.001
2023
Schedule Page
Summary Reports
Allocated Costs by Department A 1
Summary of Allocated Costs C 10
Detail of Allocated Costs D 13
Summary of Allocation Basis E 22
Building Charge
Narrative 1.01
Costs to be Allocated 1.02 27
Costs by Function 1.03 28
Detail Allocation - City Hall 1.04 29
Detail Allocation - 919 Palm 1.05 30
Detail Allocation - Corporation Yard 1.06 31
Allocation Summary 1.07 32
City Council
Narrative 2.01
Costs to be Allocated 2.02 34
Costs by Function 2.03 35
Detail Allocation - City Council 2.04 36
Allocation Summary 2.05 37
Office of DEI
Narrative 3.01
Costs to be Allocated 3.02 39
Costs by Function 3.03 40
Detail Allocation - Office of DEI 3.04 41
Allocation Summary 3.05 43
City Administration
Narrative 4.01
Costs to be Allocated 4.02 46
Costs by Function 4.03 47
Detail Allocation - Citywide Administration 4.04 48
Detail Allocation - Netwok Services & Info Services 4.05 51
Detail Allocation - Economic Development 4.06 52
Detail Allocation - Natural Resource Planning 4.07 53
Allocation Summary 4.08 54
Community Services Group
Narrative 5.01
Costs to be Allocated 5.02 57
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City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.002
2023
Schedule Page
Costs by Function 5.03 58
Detail Allocation - Project Supervision 5.04 59
Detail Allocation - Direct Costs 5.05 60
Allocation Summary 5.06 61
City Attorney
Narrative 6.01
Costs to be Allocated 6.02 63
Costs by Function 6.03 64
Detail Allocation - City Attorney 6.04 65
Allocation Summary 6.05 68
City Clerk
Narrative 7.01
Costs to be Allocated 7.02 71
Costs by Function 7.03 72
Detail Allocation - City Clerk Services 7.04 73
Detail Allocation - Public Counter/Main City Phone 7.05 74
Allocation Summary 7.06 76
Finance
Narrative 8.01
Costs to be Allocated 8.02 79
Costs by Function 8.03 80
Detail Allocation - Accounts Payable 8.04 82
Detail Allocation - Payroll 8.05 85
Detail Allocation - Purchasing 8.06 87
Detail Allocation - General Finance 8.07 90
Detail Allocation - Utility Billing 8.08 93
Detail Allocation - Cashier 8.09 94
Detail Allocation - Budget 8.10 95
Allocation Summary 8.11 98
Network Services
Narrative 9.01
Costs to be Allocated 9.02 102
Costs by Function 9.03 103
Detail Allocation - Network Services & Desktop Support 9.04 105
Detail Allocation - Enterprise Apps 9.05 107
Detail Allocation - MDC Support 9.06 109
Detail Allocation - Tablet Support 9.07 110
Detail Allocation - Server Support 9.08 112
Detail Allocation - Network Support 9.09 114
Detail Allocation - Radios 9.10 116
Detail Allocation - Telemetry 9.11 117
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City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.003
2023
Schedule Page
Detail Allocation - Cellular Data Services 9.12 118
Detail Allocation - Telephones 9.13 120
Detail Allocation - Cuesta 9.14 122
Detail Allocation - South Hills 9.15 123
Detail Allocation - Tassajara 9.16 124
Detail Allocation - Direct Dept Exp 9.17 125
Allocation Summary 9.18 126
Information Services
Narrative 10.01
Costs to be Allocated 10.02 131
Costs by Function 10.03 132
Detail Allocation - Information Services 10.04 133
Detail Allocation - Enterprise Apps 10.05 134
Allocation Summary 10.06 136
Finance Support Services
Narrative 11.01
Costs to be Allocated 11.02 139
Costs by Function 11.03 140
Detail Allocation - General Support Services 11.04 141
Allocation Summary 11.05 144
Finance Non Departmental
Narrative 12.01
Costs to be Allocated 12.02 147
Costs by Function 12.03 148
Detail Allocation - Non Departmental 12.04 149
Allocation Summary 12.05 152
Human Resources
Narrative 13.01
Costs to be Allocated 13.02 155
Costs by Function 13.03 156
Detail Allocation - Human Resources 13.04 157
Detail Allocation - Other Direct Exp 13.05 159
Detail Allocation - Tiution Reimbursement 13.06 160
Allocation Summary 13.07 161
Wellness Program
Narrative 14.01
Costs to be Allocated 14.02 164
Costs by Function 14.03 165
Detail Allocation - Wellness Program 14.04 166
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City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.004
2023
Schedule Page
Allocation Summary 14.05 168
Public Works Administration
Narrative 15.01
Costs to be Allocated 15.02 171
Costs by Function 15.03 172
Detail Allocation - Deputy Director/City Engineer 15.04 173
Detail Allocation - Director 15.05 174
Detail Allocation - Enterprise Funds 15.06 175
Allocation Summary 15.07 176
Facilities Maintenance
Narrative 16.01
Costs to be Allocated 16.02 178
Costs by Function 16.03 179
Detail Allocation - Utilities/Janitorial - City Hall 16.04 181
Detail Allocation - Utilities/Janitorial - 919 Palm Street 16.05 182
Detail Allocation - Utilities - Corp Yard 16.06 183
Detail Allocation - Janitorial - Corp Yard 16.07 184
Detail Allocation - Utilities - Other 16.08 185
Detail Allocation - Janitorial - Other 16.09 186
Detail Allocation - Parking Facility Maintenance 16.10 187
Detail Allocation - Utility Fund Facilities Maintenance 16.11 188
Detail Allocation - Transit Facilities Maintenance 16.12 189
Detail Allocation - Building Maintenance 16.13 190
Detail Allocation - Other Direct 16.14 192
Allocation Summary 16.15 193
Fleet
Narrative 17.01
Costs to be Allocated 17.02 198
Costs by Function 17.03 199
Detail Allocation - Fleet 17.04 200
Detail Allocation - Fuel 17.05 201
Allocation Summary 17.06 202
CIP Project Engineering
Narrative 18.01
Costs to be Allocated 18.02 204
Costs by Function 18.03 205
Detail Allocation - Project Engineering 18.04 206
Allocation Summary 18.05 207
Transportation/Plan Engineering
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IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Table of Contents
Schedule TOC.005
2023
Schedule Page
Narrative 19.01
Costs to be Allocated 19.02 209
Costs by Function 19.03 210
Detail Allocation - Parking 19.04 211
Detail Allocation - Transit 19.05 212
Detail Allocation - Development Review 19.06 213
Detail Allocation - Long Range Plan 19.07 214
Allocation Summary 19.08 215
Insurance ISF Fund
Narrative 20.01
Costs to be Allocated 20.02 217
Costs by Function 20.03 218
Detail Allocation - Risk Management 20.04 219
Detail Allocation - WComp Premiums - PS 20.05 222
Detail Allocation - WC Premiums 20.06 223
Detail Allocation - Liability Premiums - Direct 20.07 225
Detail Allocation - Liability Premium 20.08 226
Allocation Summary 20.09 228
Natural Resources Protection (Utility Services)
Narrative 21.01
Costs to be Allocated 21.02 231
Costs by Function 21.03 232
Detail Allocation - Program Support 21.04 233
Allocation Summary 21.05 234
Eng Dev Review (Utility Services)
Narrative 22.01
Costs to be Allocated 22.02 236
Costs by Function 22.03 237
Detail Allocation - Utility Services 22.04 238
Allocation Summary 22.05 239
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IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2023
Central Service Departments Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Comm Dev
Admin
Commissions &
Comm
Planning Engineering
Building Charge $321 $292 $2,220 $15,166 $3,647 $3,647
City Council $46,773
Office of DEI $243 $730 $61 $1,215 $2,431 $1,215
City Administration $5,218 $124,549 $96,485 $6,321 $12,599 $222 $23,884 $13,945
Community Services Group $145,941
City Attorney $4,323 $12,822 $12,202 $5,237 $10,439 $184 $19,788 $11,553
City Clerk $154 $461 $39 $68,715 $1,536 $768
Finance $7,486 $22,338 $19,049 $9,968 $18,851 $332 $31,884 $16,467
Network Services $5,603 $20,601 $5,902 $1,013 $42,958 $1,540 $71,874 $34,153
Information Services $1,612 $4,835 $402 $312,798 $16,115 $8,058
Finance Support Services $310 $921 $876 $375 $749 $13 $1,420 $829
Finance Non Departmental $2,027 $4,729 $1,550 $2,195 $1,008 $27 $1,727 $262
Human Resources $5,251 $15,755 $1,313 $26,258 $52,516 $26,258
Wellness Program $61 $183 $15 $305 $610 $305
Public Works Administration
Facilities Maintenance $2,577 $2,343 $17,805 $31,470 $10,455 $7,567
Fleet $5,970 $10,857
CIP Project Engineering
Transportation/Plan Engineering $301,038 $203,405
Insurance ISF Fund $19,271 $47,235 $21,608 $21,436 $263,115 $262 $39,343 $13,960
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $41,533 $228,153 $220,330 $5,902 $48,375 $998,360 $2,580 $589,125 $342,392
Proposed Costs $41,533 $228,153 $220,330 $5,902 $48,375 $998,360 $2,580 $589,125 $342,392
Page 33 of 888
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2023
Central Service Departments Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Stormwater/Flo
od Control
Water
Resource Rec
Building Charge $10,140 $3,832 $590 $4,422
City Council
Office of DEI $3,768 $973 $3,160 $243 $730 $3,890 $486 $1,543
City Administration $43,385 $16,549 $53,512 $10,073 $5,089 $33,146 $8,334 $16,143 $3
Community Services Group
City Attorney $35,943 $13,711 $44,334 $8,345 $4,215 $27,461 $6,904 $13,374 $2
City Clerk $2,381 $614 $1,997 $154 $461 $2,457 $308 $975
Finance $58,917 $24,511 $83,609 $19,445 $9,143 $53,319 $12,602 $22,480 $2
Network Services $106,722 $18,327 $90,950 $11,833 $23,251 $89,036 $29,321 $33,195
Information Services $24,979 $6,447 $20,950 $1,612 $4,835 $25,785 $3,223 $35,613
Finance Support Services $2,579 $984 $3,182 $599 $302 $1,970 $496 $959
Finance Non Departmental $5,307 $2,747 $12,287 $3,084 $872 $5,560 $1,726 $1,388
Human Resources $82,900 $21,006 $68,271 $5,251 $15,755 $84,026 $10,504 $33,348
Wellness Program $945 $244 $793 $61 $183 $976 $122 $387
Public Works Administration $185,709 $82,759 $104,850 $204,048 $96,764 $131,937
Facilities Maintenance $21,041 $122,263 $6,375 $66,352 $6,383
Fleet $28,155 $179,112 $1,597 $35,444 $305,821 $29,544 $39,541
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $85,977 $35,279 $146,589 $31,601 $15,163 $89,533 $20,990 $27,745
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $513,139 $141,392 $1,020,550 $176,657 $227,258 $997,802 $227,707 $358,628 $7
Proposed Costs $513,139 $141,392 $1,020,550 $176,657 $227,258 $997,802 $227,707 $358,628 $7
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IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 3
Schedule A.003
2023
Central Service Departments Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics Golf Course Jack House
Building Charge
City Council $8,254
Office of DEI $486 $973 $243 $1,945 $973 $1,945 $243 $973
City Administration $3,906 $12,657 $4,887 $17,763 $9,017 $11,783 $9,302 $10,857 $77
Community Services Group $35,672 $107,904
City Attorney $3,237 $10,486 $4,049 $14,716 $7,470 $9,762 $7,706 $8,994 $63
City Clerk $308 $12,605 $154 $1,229 $614 $1,229 $154 $614
Finance $5,555 $17,067 $6,044 $25,831 $14,607 $19,656 $10,192 $19,044 $260
Network Services $8,575 $24,173 $25,872 $68,193 $29,325 $45,607 $29,886 $27,259
Information Services $3,223 $25,480 $1,612 $12,892 $6,447 $12,892 $1,612 $6,447
Finance Support Services $232 $753 $290 $1,056 $536 $700 $553 $645 $4
Finance Non Departmental $261 $502 $321 $939 $904 $397 $513 $1,413 $29
Human Resources $10,504 $21,006 $5,251 $42,013 $21,006 $42,013 $5,251 $21,006
Wellness Program $122 $244 $61 $487 $244 $487 $61 $244
Public Works Administration
Facilities Maintenance $8,995 $509,470 $8,995 $8,995 $8,995
Fleet $11,152 $80,099 $2,514 $29,214
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $7,069 $13,940 $5,347 $27,263 $17,765 $22,110 $7,171 $22,598 $283
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $79,150 $276,191 $563,601 $223,322 $117,903 $257,675 $75,158 $149,308 $716
Proposed Costs $79,150 $276,191 $563,601 $223,322 $117,903 $257,675 $75,158 $149,308 $716
Page 35 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2023
Central Service Departments Police Admin Patrol Investigations Police Support
Svc
Neighborhood
Svcs
Traffic Safety Fire Admin Emergency
Response
Hazard
Prevention
Building Charge
City Council $12,381 $17,883
Office of DEI $1,580 $10,939 $3,403 $4,983 $243 $973 $973 $11,182 $1,458
City Administration $32,248 $179,571 $43,235 $46,800 $4,233 $14,819 $15,895 $185,052 $14,068
Community Services Group
City Attorney $26,717 $148,771 $35,819 $38,773 $3,507 $12,277 $13,169 $153,311 $11,655
City Clerk $18,984 $6,912 $2,151 $3,148 $154 $614 $26,594 $7,066 $922
Finance $52,869 $187,550 $49,008 $57,796 $5,146 $16,164 $24,695 $193,418 $18,016
Network Services $100,119 $414,718 $107,332 $169,710 $20,362 $35,843 $84,648 $377,204 $54,823
Information Services $111,394 $72,520 $22,562 $33,037 $1,612 $6,447 $44,316 $74,131 $9,670
Finance Support Services $1,918 $10,677 $2,571 $2,782 $252 $881 $945 $11,003 $837
Finance Non Departmental $5,538 $994 $598 $967 $228 $159 $1,264 $853 $500
Human Resources $35,635 $240,280 $75,023 $107,658 $5,251 $21,006 $21,006 $246,355 $31,510
Wellness Program $396 $2,744 $853 $1,250 $61 $244 $244 $2,805 $366
Public Works Administration
Facilities Maintenance $26,013 $26,013 $26,013 $52,026 $26,013 $26,013 $47,249 $23,632 $23,632
Fleet $47,407 $277,212 $106,980 $12,937 $11,481 $44,004
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $1,528,647 $112,619 $37,789 $56,190 $4,453 $10,684 $981,179 $113,572 $18,508
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $2,001,846 $1,691,520 $513,337 $588,057 $82,996 $190,128 $1,280,060 $1,399,584 $185,965
Proposed Costs $2,001,846 $1,691,520 $513,337 $588,057 $82,996 $190,128 $1,280,060 $1,399,584 $185,965
Page 36 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2023
Central Service Departments Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Disaster Assist Orcutt Area
Spec Plan
FD201 Local
Sales Tax
FD202
Downtown Bid
Building Charge
City Council
Office of DEI $486 $243
City Administration $1,942 $1,003 $7,495 $437 $2,406 $2,927 $1,644 $4,075
Community Services Group
City Attorney $1,609 $832 $6,209 $362 $1,994 $2,426 $1,362 $3,376
City Clerk $308 $154
Finance $4,193 $1,966 $13,104 $2,391 $3,383 $4,019 $2,361 $746 $5,943
Network Services $237 $9,703 $1,604 $4,033
Information Services $3,223 $1,612
Finance Support Services $115 $59 $445 $26 $143 $174 $98 $242
Finance Non Departmental $755 $390 $1,281 $170 $580 $117 $639 $1,584
Human Resources $10,504 $5,251
Wellness Program $122 $61
Public Works Administration
Facilities Maintenance $23,632 $23,632 $23,632
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $7,171 $3,706 $16,759 $1,614 $5,508 $3,400 $6,072 $15,050
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $39,654 $7,956 $69,639 $28,632 $15,618 $48,049 $12,176 $746 $30,270
Proposed Costs $39,654 $7,956 $69,639 $28,632 $15,618 $48,049 $12,176 $746 $30,270
Page 37 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2023
Central Service Departments FD205 CDBG FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD401 Cap
Outlay
FD402 Fleet
Replace
FD403 IT
Replace
Building Charge $237
City Council
Office of DEI $428
City Administration $1,988 $28,534 $16 $125 $74
Community Services Group
City Attorney $1,647 $23,639 $13 $104 $61
City Clerk $263
Finance $1,922 $42,793 $95 $223 $106 $7,107 $531 $918
Network Services $4,311
Information Services $2,813
Finance Support Services $118 $1,696 $1 $8 $4
Finance Non Departmental $117 $10,014 $6 $49 $28
Human Resources $9,193
Wellness Program $106
Public Works Administration
Facilities Maintenance $1,897
Fleet
CIP Project Engineering $125,953
Transportation/Plan Engineering
Insurance ISF Fund $1,118 $99,180 $58 $464 $273
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $6,910 $225,104 $189 $973 $546 $133,060 $531 $918
Proposed Costs $6,910 $225,104 $189 $973 $546 $133,060 $531 $918
Page 38 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2023
Central Service Departments FD404 Major
Fac Rep
FD406 PS
Equip Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
FD601 Water FD602 Sewer FD611 Parking FD621 Transit
Building Charge $2,211 $2,211 $534
City Council $9,629 $13,756 $6,879 $6,877
Office of DEI $8,239 $8,178 $3,943 $486
City Administration $6,634 $1,717 $25,469 $115,068 $122,794 $48,744 $17,535
Community Services Group $65,038 $65,069 $78,833 $44,344
City Attorney $5,495 $1,423 $21,104 $95,331 $101,732 $40,384 $14,527
City Clerk $19,194 $25,151 $12,485 $10,299
Finance $452 $9,792 $2,466 $36,477 $646 $218,477 $234,258 $94,644 $30,066
Network Services $239,154 $254,679 $157,234 $70,164
Information Services $110,131 $102,987 $45,769 $6,197
Finance Support Services $395 $102 $1,517 $6,842 $7,301 $2,899 $1,042
Finance Non Departmental $2,578 $668 $9,897 $15,199 $18,799 $9,101 $5,672
Human Resources $178,727 $177,415 $85,182 $10,504
Wellness Program $2,067 $2,052 $989 $122
Public Works Administration $174,422 $59,440
Facilities Maintenance $58,676 $58,674 $58,915 $4,715
Fleet $162,401 $218,093 $25,716
CIP Project Engineering $81,151 $128,066 $61,381 $201,698 $229,556 $90,027
Transportation/Plan Engineering $57,463 $41,866
Insurance ISF Fund $24,497 $6,344 $94,066 $222,153 $255,795 $123,683 $58,496
Natural Resources Protection (Utility Services)($505) ($2,020)
Eng Dev Review (Utility Services)($29,988) ($29,988)
Subtotal $81,603 $49,391 $12,720 $188,530 $128,712 $1,559,425 $1,838,634 $1,256,841 $472,913
Proposed Costs $81,603 $49,391 $12,720 $188,530 $128,712 $1,559,425 $1,838,634 $1,256,841 $472,913
Page 39 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2023
Central Service Departments FD701 Genl
Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
F715 Boysen
Rnch Cons
Esmt
All Other Subtotal Direct Billed
Building Charge $49,470
City Council $122,432
Office of DEI $996 $87,202
City Administration $18,246 $18,480 $845 $662 $1,389 $97 $1,515,973
Community Services Group $5,814 $548,615
City Attorney $15,117 $699 $548 $1,151 $81 $1,082,545
City Clerk $630 $232,956
Finance $26,247 $26,476 $1,597 $955 $1,988 $203 $119,085 $2,028,951
Network Services $59,317 $340,963 $3,351,327
Information Services $38,726 $19,233 $1,244,249
Finance Support Services $1,085 $1,099 $51 $40 $83 $5 $78,789
Finance Non Departmental $7,090 $3,312 $269 $257 $540 $38 $152,026
Human Resources $21,532 $1,898,494
Wellness Program $250 $21,872
Public Works Administration $1,039,929
Facilities Maintenance $83,371 $1,453,829
Fleet $34,592 $38,303 $1,738,146
CIP Project Engineering $8,455 $926,287 $191,654
Transportation/Plan Engineering $603,772
Insurance ISF Fund $67,380 $40,875 $2,557 $2,446 $5,130 $358 $4,930,447
Natural Resources Protection (Utility Services)($2,525) $2,525
Eng Dev Review (Utility Services)($59,976) $59,976
Subtotal $135,165 $252,099 $6,018 $4,908 $10,281 $782 $609,410 $23,044,810 $254,155
Proposed Costs $135,165 $252,099 $6,018 $4,908 $10,281 $782 $609,410 $23,044,810 $254,155
Page 40 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2023
Central Service Departments Unallocated Total
Building Charge $49,470
City Council $122,432
Office of DEI $87,202
City Administration $1,515,973
Community Services Group $548,615
City Attorney $1,082,545
City Clerk $243,326 $476,282
Finance $200,638 $2,229,589
Network Services $3,351,327
Information Services $1,244,249
Finance Support Services $78,789
Finance Non Departmental $152,026
Human Resources $1,898,494
Wellness Program $21,872
Public Works Administration $1,039,929
Facilities Maintenance $1,453,829
Fleet $1,738,146
CIP Project Engineering $3,108,683 $4,226,624
Transportation/Plan Engineering $1,091,262 $1,695,034
Insurance ISF Fund $4,930,447
Natural Resources Protection (Utility Services) $983,010 $983,010
Eng Dev Review (Utility Services) $40,983 $40,983
Subtotal $5,667,902 $28,966,867
Proposed Costs $5,667,902 $28,966,867
Page 41 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2023
Departments Total Expenditures Cost Adjustments Total Allocated
Building Charge $132,123
City Council $234,567
Office of DEI $988,355 ($979,703)
City Administration $1,502,421 ($27,451)
Community Services Group $703,825 ($55,000)
City Attorney $1,424,496 ($219,907)
City Clerk $666,756
Finance $2,376,211 ($37,308)
Network Services $3,512,394
Information Services $1,357,744 ($3,763)
Finance Support Services $90,179
Finance Non Departmental $283,739 ($101,709)
Human Resources $2,103,351 $17,362
Wellness Program $3,201
Public Works Administration $1,402,863 ($1,111)
Facilities Maintenance $1,430,582
Fleet $1,421,074 ($14,397)
CIP Project Engineering $2,683,531 $191,653
Transportation/Plan Engineering $1,187,300
Insurance ISF Fund $5,710,479
Natural Resources Protection (Utility Services) $983,010
Eng Dev Review (Utility Services)
Cultural Activities $41,533
Economic Development $228,153
Natural Resource Protection $220,330
Tourism and Bid Promotion $5,902
Community Promotion $48,375
Community Development Admin $998,360
Commissions & Committees $2,580
Planning $589,125
Engineering $342,392
Building and Safety $513,139
Housing Policy/Homelessness $141,392
Parks Maintenance $1,020,550
Swim Center Maintenance $176,657
Urban Forest Services $227,258
Streets Maintenance $997,802
Traffic Signals & Lighting $227,707
Stormwater and Flood Control $358,628
Water Resource Recovery $7
Solid Waste Recycling $79,150
Recreation Administration $276,191
Page 42 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2023
Departments Total Expenditures Cost Adjustments Total Allocated
Recreation Facilities $563,601
Youth Services $223,322
Community Services $117,903
Ranger Program $257,675
Aquatics $75,158
Golf Course $149,308
Jack House $716
Police Administration $2,001,846
Patrol $1,691,520
Investigations $513,337
Police Support Services $588,057
Neighborhood Services $82,996
Traffic Safety $190,128
Fire Administration $1,280,060
Emergency Response $1,399,584
Hazard Prevention $185,965
Training Services $39,654
Recruit Academy $7,956
Fire Apparatus Service $69,639
Fire Station $28,632
Mobile Crisis Unit $15,618
Disaster Assistance $48,049
Orcutt Area Specific Plan $12,176
FD201 Local Sales Tax Fund $746
FD202 Downtown Bid Fund $30,270
FD205 CDBG Fund
FD206 Law Enforcement Grant Fund $6,910
FD208 Tourism Bid Fund $225,104
FD209 SB1186 CASP Certify Fund $189
FD212 San Luis Ranch CFD $973
FD213 Avila Ranch CFE $546
FD401 Capital Outlay Engineering $133,060
FD402 Fleet Replace $531
FD403 Info Tech Replacement Fund $918
FD404 Major Facility Replacement Fund $81,603
FD406 Public Safety Equip Replacement Fund $49,391
FD504 LOVR Impact Fee Fund $12,720
FD505 Affordable Housing Fund $188,530
FD507 Transportation Impact Fee Fund $128,712
FD601 Water Fund $1,559,425
FD602 Sewer Fund $1,838,634
FD611 Parking Fund $1,256,841
FD621Transit Fund $472,913
Page 43 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2023
Departments Total Expenditures Cost Adjustments Total Allocated
FD701 General Agency Fund $135,165
FD705 Whale Rock Fund $252,099
FD711 Hazardous Mat Task Force Fund $6,018
FD712 City Of SLO PEG Fund $4,908
FD713 SLCUSD PEG Fund $10,281
FD715 Boysen Ranch Conserv Easemt Fund $782
All Other $609,410
Unallocated $5,667,902
Direct Billed $254,155
Total $30,066,078 ($1,099,211)$28,966,867
Page 44 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2023
Departments Building
Charge
City Council Office of DEI City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Schedule: 1.007 2.005 3.005 4.008 5.006 6.005 7.006 8.011 9.018
Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0
City Council $7,310 ($365,924) $99 $2,751 $0 $2,523 $654 $7,507 $29,869
Office of DEI $625 $0 ($112,107) $11,590 $0 $10,632 $131 $17,765 $6,990
City Administration $2,740 $130,688 $1,458 ($1,994,026) $0 $16,162 $149,188 $25,472 $36,570
Community Services Group $1,689 $0 $608 $10,545 ($724,907) $7,571 $327 $10,874 $11,989
City Attorney $3,316 $16,508 $1,458 $21,343 $0 ($1,420,194) $19,531 $23,643 $33,965
City Clerk $2,647 $0 $1,094 $9,990 $0 $8,276 ($798,760) $13,477 $33,782
Finance $10,333 $26,138 $3,646 $35,603 $0 $29,496 $40,275 ($2,786,360) $87,513
Network Services $5,037 $0 $2,079 $87,023 $0 $43,600 $1,313 $75,495 ($4,019,789)
Information Services $1,608 $0 $2,066 $54,740 $0 $16,854 $1,305 $24,862 $67,464
Finance Support Services $0 $0 $0 $1,351 $0 $1,119 $0 $5,743 $0
Finance Non Departmental $0 $0 $0 $4,251 $0 $3,522 $0 $5,555 $0
Human Resources $0 $15,132 $2,431 $31,515 $0 $26,109 $23,518 $45,835 $59,593
Wellness Program $0 $0 $0 $48 $0 $39 $0 $132 $0
Public Works Administration $19,702 $55,026 $1,702 $21,019 $176,292 $17,414 $81,013 $26,974 $70,987
Facilities Maintenance $4,300 $0 $1,215 $21,435 $0 $17,758 $768 $65,493 $44,338
Fleet $491 $0 $1,215 $21,292 $0 $17,640 $768 $38,600 $35,880
CIP Project Engineering $22,410 $0 $4,376 $40,208 $0 $33,311 $2,765 $50,259 $106,891
Transportation/Plan Engineering $445 $0 $1,458 $17,789 $0 $14,738 $922 $22,610 $42,631
Insurance ISF Fund $0 $0 $0 $85,560 $0 $70,885 $0 $96,475 $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 $5,218 $0 $4,323 $0 $7,486 $0
Economic Development $292 $0 $243 $124,549 $0 $12,822 $154 $22,338 $5,603
Natural Resource Protection $2,220 $0 $730 $96,485 $0 $12,202 $461 $19,049 $20,601
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $5,902
Community Promotion $0 $0 $61 $6,321 $0 $5,237 $39 $9,968 $1,013
Community Development Admin $15,166 $46,773 $1,215 $12,599 $145,941 $10,439 $68,715 $18,851 $42,958
Commissions & Committees $0 $0 $0 $222 $0 $184 $0 $332 $1,540
Planning $3,647 $0 $2,431 $23,884 $0 $19,788 $1,536 $31,884 $71,874
Engineering $3,647 $0 $1,215 $13,945 $0 $11,553 $768 $16,467 $34,153
Building and Safety $10,140 $0 $3,768 $43,385 $0 $35,943 $2,381 $58,917 $106,722
Housing Policy/Homelessness $0 $0 $973 $16,549 $0 $13,711 $614 $24,511 $18,327
Parks Maintenance $3,832 $0 $3,160 $53,512 $0 $44,334 $1,997 $83,609 $90,950
Swim Center Maintenance $0 $0 $243 $10,073 $0 $8,345 $154 $19,445 $11,833
Urban Forest Services $590 $0 $730 $5,089 $0 $4,215 $461 $9,143 $23,251
Streets Maintenance $4,422 $0 $3,890 $33,146 $0 $27,461 $2,457 $53,319 $89,036
Traffic Signals & Lighting $0 $0 $486 $8,334 $0 $6,904 $308 $12,602 $29,321
Stormwater and Flood Control $0 $0 $1,543 $16,143 $0 $13,374 $975 $22,480 $33,195
Page 45 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2023
Departments Info Services Fin Support
Svc
Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Schedule: 10.006 11.005 12.005 13.007 14.005 15.007 16.015 17.006 18.005
Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0
City Council $7,430 $194 $215 $24,732 $37 $0 $34,486 $0 $0
Office of DEI $1,486 $819 $3,858 $4,946 $7 $0 $2,950 $0 $0
City Administration $55,884 $1,244 $1,146 $56,678 $44 $0 $12,929 $3,530 $0
Community Services Group $3,715 $583 $619 $12,366 $18 $0 $3,185 $0 $0
City Attorney $18,419 $1,180 $1,539 $29,678 $44 $0 $15,644 $0 $0
City Clerk $6,687 $552 $937 $22,258 $33 $0 $12,488 $0 $0
Finance $22,289 $1,968 $2,207 $82,528 $110 $0 $48,752 $0 $0
Network Services $57,297 $2,909 $11,592 $43,655 $62 $0 $23,763 $15,826 $0
Information Services ($1,595,806) $1,125 $251 $42,044 $62 $0 $7,583 $0 $0
Finance Support Services $0 ($103,819) $484 $0 $0 $0 $0 $0 $0
Finance Non Departmental $0 $253 ($207,794) $0 $0 $0 $0 $0 $0
Human Resources $16,115 $1,874 $4,066 ($2,433,145) $73 $0 $25,167 $0 $0
Wellness Program $0 $3 $18 $0 ($24,862) $0 $21,246 $0 $0
Public Works Administration $107,441 $1,250 $697 $36,761 $427 ($2,498,243) $37,122 $8,565 $0
Facilities Maintenance $8,058 $1,275 $4,561 $26,258 $305 $121,022 ($1,835,770) $34,103 $0
Fleet $8,058 $1,266 $5,228 $26,258 $305 $121,022 $88,595 ($1,833,870) $0
CIP Project Engineering $29,008 $2,391 $637 $94,979 $1,097 $841,739 $46,502 $27,987 ($4,226,624)
Transportation/Plan Engineering $9,670 $1,057 $1,030 $31,510 $366 $333,548 $923 $5,713 $0
Insurance ISF Fund $0 $5,087 $16,683 $0 $0 $0 $606 $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 $40,983 $0 $0 $0
Cultural Activities $0 $310 $2,027 $0 $0 $0 $2,577 $0 $0
Economic Development $1,612 $921 $4,729 $5,251 $61 $0 $2,343 $0 $0
Natural Resource Protection $4,835 $876 $1,550 $15,755 $183 $0 $17,805 $5,970 $0
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $402 $375 $2,195 $1,313 $15 $0 $0 $0 $0
Community Development Admin $312,798 $749 $1,008 $26,258 $305 $0 $31,470 $0 $0
Commissions & Committees $0 $13 $27 $0 $0 $0 $0 $0 $0
Planning $16,115 $1,420 $1,727 $52,516 $610 $0 $10,455 $10,857 $0
Engineering $8,058 $829 $262 $26,258 $305 $0 $7,567 $0 $0
Building and Safety $24,979 $2,579 $5,307 $82,900 $945 $0 $21,041 $28,155 $0
Housing Policy/Homelessness $6,447 $984 $2,747 $21,006 $244 $0 $0 $0 $0
Parks Maintenance $20,950 $3,182 $12,287 $68,271 $793 $185,709 $122,263 $179,112 $0
Swim Center Maintenance $1,612 $599 $3,084 $5,251 $61 $82,759 $0 $1,597 $0
Urban Forest Services $4,835 $302 $872 $15,755 $183 $104,850 $6,375 $35,444 $0
Streets Maintenance $25,785 $1,970 $5,560 $84,026 $976 $204,048 $66,352 $305,821 $0
Traffic Signals & Lighting $3,223 $496 $1,726 $10,504 $122 $96,764 $6,383 $29,544 $0
Stormwater and Flood Control $35,613 $959 $1,388 $33,348 $387 $131,937 $0 $39,541 $0
Page 46 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2023
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Schedule: 19.008 20.009 21.005 22.005
Building Charge $0 $0 $0 $0 $0
City Council $0 $13,550 $0 $0 $0
Office of DEI $0 $41,656 $0 $0 $0
City Administration $0 $25,323 $0 $0 $0
Community Services Group $0 $11,993 $0 $0 $0
City Attorney $0 $29,337 $0 $0 $0
City Clerk $0 $19,783 $0 $0 $0
Finance $0 $56,599 $0 $0 $0
Network Services $0 $137,744 $0 $0 $0
Information Services $0 $21,861 $0 $0 $0
Finance Support Services $0 $4,943 $0 $0 $0
Finance Non Departmental $0 $12,183 $0 $0 $0
Human Resources $0 $61,004 $0 $0 $0
Wellness Program $0 $175 $0 $0 $0
Public Works Administration $0 $434,099 $0 $0 $0
Facilities Maintenance $0 $54,299 $0 $0 $0
Fleet $0 $60,575 $0 $0 $0
CIP Project Engineering $0 $46,880 $0 $0 $0
Transportation/Plan Engineering ($1,695,034) $23,324 $0 $0 $0
Insurance ISF Fund $0 ($5,985,775) $0 $0 $0
Natural Resources Protection (Utility Services) $0 $0 ($983,010)$0 $0
Eng Dev Review (Utility Services) $0 $0 $0 ($40,983) $0
Cultural Activities $0 $19,271 $0 $0 $41,533
Economic Development $0 $47,235 $0 $0 $228,153
Natural Resource Protection $0 $21,608 $0 $0 $220,330
Tourism and Bid Promotion $0 $0 $0 $0 $5,902
Community Promotion $0 $21,436 $0 $0 $48,375
Community Development Admin $0 $263,115 $0 $0 $998,360
Commissions & Committees $0 $262 $0 $0 $2,580
Planning $301,038 $39,343 $0 $0 $589,125
Engineering $203,405 $13,960 $0 $0 $342,392
Building and Safety $0 $85,977 $0 $0 $513,139
Housing Policy/Homelessness $0 $35,279 $0 $0 $141,392
Parks Maintenance $0 $146,589 $0 $0 $1,020,550
Swim Center Maintenance $0 $31,601 $0 $0 $176,657
Urban Forest Services $0 $15,163 $0 $0 $227,258
Streets Maintenance $0 $89,533 $0 $0 $997,802
Traffic Signals & Lighting $0 $20,990 $0 $0 $227,707
Stormwater and Flood Control $0 $27,745 $0 $0 $358,628
Page 47 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2023
Departments Building
Charge
City Council Office of DEI City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Water Resource Recovery $0 $0 $0 $3 $0 $2 $0 $2 $0
Solid Waste Recycling $0 $0 $486 $3,906 $35,672 $3,237 $308 $5,555 $8,575
Recreation Administration $0 $8,254 $973 $12,657 $107,904 $10,486 $12,605 $17,067 $24,173
Recreation Facilities $0 $0 $243 $4,887 $0 $4,049 $154 $6,044 $25,872
Youth Services $0 $0 $1,945 $17,763 $0 $14,716 $1,229 $25,831 $68,193
Community Services $0 $0 $973 $9,017 $0 $7,470 $614 $14,607 $29,325
Ranger Program $0 $0 $1,945 $11,783 $0 $9,762 $1,229 $19,656 $45,607
Aquatics $0 $0 $243 $9,302 $0 $7,706 $154 $10,192 $29,886
Golf Course $0 $0 $973 $10,857 $0 $8,994 $614 $19,044 $27,259
Jack House $0 $0 $0 $77 $0 $63 $0 $260 $0
Police Administration $0 $12,381 $1,580 $32,248 $0 $26,717 $18,984 $52,869 $100,119
Patrol $0 $0 $10,939 $179,571 $0 $148,771 $6,912 $187,550 $414,718
Investigations $0 $0 $3,403 $43,235 $0 $35,819 $2,151 $49,008 $107,332
Police Support Services $0 $0 $4,983 $46,800 $0 $38,773 $3,148 $57,796 $169,710
Neighborhood Services $0 $0 $243 $4,233 $0 $3,507 $154 $5,146 $20,362
Traffic Safety $0 $0 $973 $14,819 $0 $12,277 $614 $16,164 $35,843
Fire Administration $0 $17,883 $973 $15,895 $0 $13,169 $26,594 $24,695 $84,648
Emergency Response $0 $0 $11,182 $185,052 $0 $153,311 $7,066 $193,418 $377,204
Hazard Prevention $0 $0 $1,458 $14,068 $0 $11,655 $922 $18,016 $54,823
Training Services $0 $0 $0 $1,942 $0 $1,609 $0 $4,193 $237
Recruit Academy $0 $0 $0 $1,003 $0 $832 $0 $1,966 $0
Fire Apparatus Service $0 $0 $486 $7,495 $0 $6,209 $308 $13,104 $9,703
Fire Station $0 $0 $0 $437 $0 $362 $0 $2,391 $0
Mobile Crisis Unit $0 $0 $0 $2,406 $0 $1,994 $0 $3,383 $1,604
Disaster Assistance $0 $0 $243 $2,927 $0 $2,426 $154 $4,019 $4,033
Orcutt Area Specific Plan $0 $0 $0 $1,644 $0 $1,362 $0 $2,361 $0
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $746 $0
FD202 Downtown Bid Fund $0 $0 $0 $4,075 $0 $3,376 $0 $5,943 $0
FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $0 $0 $1,988 $0 $1,647 $0 $1,922 $0
FD208 Tourism Bid Fund $237 $0 $428 $28,534 $0 $23,639 $263 $42,793 $4,311
FD209 SB1186 CASP Certify Fund $0 $0 $0 $16 $0 $13 $0 $95 $0
FD212 San Luis Ranch CFD $0 $0 $0 $125 $0 $104 $0 $223 $0
FD213 Avila Ranch CFE $0 $0 $0 $74 $0 $61 $0 $106 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $7,107 $0
FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $531 $0
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $918 $0
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $452 $0
FD406 Public Safety Equip Replacement Fund $0 $0 $0 $6,634 $0 $5,495 $0 $9,792 $0
FD504 LOVR Impact Fee Fund $0 $0 $0 $1,717 $0 $1,423 $0 $2,466 $0
FD505 Affordable Housing Fund $0 $0 $0 $25,469 $0 $21,104 $0 $36,477 $0
Page 48 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2023
Departments Info Services Fin Support
Svc
Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Water Resource Recovery $0 $0 $0 $0 $0 $0 $0 $0 $0
Solid Waste Recycling $3,223 $232 $261 $10,504 $122 $0 $0 $0 $0
Recreation Administration $25,480 $753 $502 $21,006 $244 $0 $8,995 $11,152 $0
Recreation Facilities $1,612 $290 $321 $5,251 $61 $0 $509,470 $0 $0
Youth Services $12,892 $1,056 $939 $42,013 $487 $0 $8,995 $0 $0
Community Services $6,447 $536 $904 $21,006 $244 $0 $8,995 $0 $0
Ranger Program $12,892 $700 $397 $42,013 $487 $0 $8,995 $80,099 $0
Aquatics $1,612 $553 $513 $5,251 $61 $0 $0 $2,514 $0
Golf Course $6,447 $645 $1,413 $21,006 $244 $0 $0 $29,214 $0
Jack House $0 $4 $29 $0 $0 $0 $0 $0 $0
Police Administration $111,394 $1,918 $5,538 $35,635 $396 $0 $26,013 $47,407 $0
Patrol $72,520 $10,677 $994 $240,280 $2,744 $0 $26,013 $277,212 $0
Investigations $22,562 $2,571 $598 $75,023 $853 $0 $26,013 $106,980 $0
Police Support Services $33,037 $2,782 $967 $107,658 $1,250 $0 $52,026 $12,937 $0
Neighborhood Services $1,612 $252 $228 $5,251 $61 $0 $26,013 $11,481 $0
Traffic Safety $6,447 $881 $159 $21,006 $244 $0 $26,013 $44,004 $0
Fire Administration $44,316 $945 $1,264 $21,006 $244 $0 $47,249 $0 $0
Emergency Response $74,131 $11,003 $853 $246,355 $2,805 $0 $23,632 $0 $0
Hazard Prevention $9,670 $837 $500 $31,510 $366 $0 $23,632 $0 $0
Training Services $0 $115 $755 $0 $0 $0 $23,632 $0 $0
Recruit Academy $0 $59 $390 $0 $0 $0 $0 $0 $0
Fire Apparatus Service $3,223 $445 $1,281 $10,504 $122 $0 $0 $0 $0
Fire Station $0 $26 $170 $0 $0 $0 $23,632 $0 $0
Mobile Crisis Unit $0 $143 $580 $0 $0 $0 $0 $0 $0
Disaster Assistance $1,612 $174 $117 $5,251 $61 $0 $23,632 $0 $0
Orcutt Area Specific Plan $0 $98 $639 $0 $0 $0 $0 $0 $0
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD202 Downtown Bid Fund $0 $242 $1,584 $0 $0 $0 $0 $0 $0
FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $118 $117 $0 $0 $0 $0 $0 $0
FD208 Tourism Bid Fund $2,813 $1,696 $10,014 $9,193 $106 $0 $1,897 $0 $0
FD209 SB1186 CASP Certify Fund $0 $1 $6 $0 $0 $0 $0 $0 $0
FD212 San Luis Ranch CFD $0 $8 $49 $0 $0 $0 $0 $0 $0
FD213 Avila Ranch CFE $0 $4 $28 $0 $0 $0 $0 $0 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $125,953
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 $0 $81,151
FD406 Public Safety Equip Replacement Fund $0 $395 $2,578 $0 $0 $0 $0 $0 $0
FD504 LOVR Impact Fee Fund $0 $102 $668 $0 $0 $0 $0 $0 $0
FD505 Affordable Housing Fund $0 $1,517 $9,897 $0 $0 $0 $0 $0 $0
Page 49 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.006
2023
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Water Resource Recovery $0 $0 $0 $0 $7
Solid Waste Recycling $0 $7,069 $0 $0 $79,150
Recreation Administration $0 $13,940 $0 $0 $276,191
Recreation Facilities $0 $5,347 $0 $0 $563,601
Youth Services $0 $27,263 $0 $0 $223,322
Community Services $0 $17,765 $0 $0 $117,903
Ranger Program $0 $22,110 $0 $0 $257,675
Aquatics $0 $7,171 $0 $0 $75,158
Golf Course $0 $22,598 $0 $0 $149,308
Jack House $0 $283 $0 $0 $716
Police Administration $0 $1,528,647 $0 $0 $2,001,846
Patrol $0 $112,619 $0 $0 $1,691,520
Investigations $0 $37,789 $0 $0 $513,337
Police Support Services $0 $56,190 $0 $0 $588,057
Neighborhood Services $0 $4,453 $0 $0 $82,996
Traffic Safety $0 $10,684 $0 $0 $190,128
Fire Administration $0 $981,179 $0 $0 $1,280,060
Emergency Response $0 $113,572 $0 $0 $1,399,584
Hazard Prevention $0 $18,508 $0 $0 $185,965
Training Services $0 $7,171 $0 $0 $39,654
Recruit Academy $0 $3,706 $0 $0 $7,956
Fire Apparatus Service $0 $16,759 $0 $0 $69,639
Fire Station $0 $1,614 $0 $0 $28,632
Mobile Crisis Unit $0 $5,508 $0 $0 $15,618
Disaster Assistance $0 $3,400 $0 $0 $48,049
Orcutt Area Specific Plan $0 $6,072 $0 $0 $12,176
FD201 Local Sales Tax Fund $0 $0 $0 $0 $746
FD202 Downtown Bid Fund $0 $15,050 $0 $0 $30,270
FD205 CDBG Fund $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $1,118 $0 $0 $6,910
FD208 Tourism Bid Fund $0 $99,180 $0 $0 $225,104
FD209 SB1186 CASP Certify Fund $0 $58 $0 $0 $189
FD212 San Luis Ranch CFD $0 $464 $0 $0 $973
FD213 Avila Ranch CFE $0 $273 $0 $0 $546
FD401 Capital Outlay Engineering $0 $0 $0 $0 $133,060
FD402 Fleet Replace $0 $0 $0 $0 $531
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $918
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $81,603
FD406 Public Safety Equip Replacement Fund $0 $24,497 $0 $0 $49,391
FD504 LOVR Impact Fee Fund $0 $6,344 $0 $0 $12,720
FD505 Affordable Housing Fund $0 $94,066 $0 $0 $188,530
Page 50 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.007
2023
Departments Building
Charge
City Council Office of DEI City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $646 $0
FD601 Water Fund $2,211 $9,629 $8,239 $115,068 $65,038 $95,331 $19,194 $218,477 $239,154
FD602 Sewer Fund $2,211 $13,756 $8,178 $122,794 $65,069 $101,732 $25,151 $234,258 $254,679
FD611 Parking Fund $0 $6,879 $3,943 $48,744 $78,833 $40,384 $12,485 $94,644 $157,234
FD621Transit Fund $534 $6,877 $486 $17,535 $44,344 $14,527 $10,299 $30,066 $70,164
FD701 General Agency Fund $0 $0 $0 $18,246 $0 $15,117 $0 $26,247 $0
FD705 Whale Rock Fund $0 $0 $996 $18,480 $5,814 $0 $630 $26,476 $59,317
FD711 Hazardous Mat Task Force Fund $0 $0 $0 $845 $0 $699 $0 $1,597 $0
FD712 City Of SLO PEG Fund $0 $0 $0 $662 $0 $548 $0 $955 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $1,389 $0 $1,151 $0 $1,988 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $0 $97 $0 $81 $0 $203 $0
All Other $0 $0 $0 $0 $0 $0 $0 $119,085 $340,963
Subtotal $0 $0 $0 $0 $0 $0 ($243,326)($200,638)$0
Direct Bill
Unallocated $243,326 $200,638
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 51 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.008
2023
Departments Info Services Fin Support
Svc
Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $128,066
FD601 Water Fund $110,131 $6,842 $15,199 $178,727 $2,067 $0 $58,676 $162,401 $61,381
FD602 Sewer Fund $102,987 $7,301 $18,799 $177,415 $2,052 $0 $58,674 $218,093 $201,698
FD611 Parking Fund $45,769 $2,899 $9,101 $85,182 $989 $174,422 $58,915 $25,716 $229,556
FD621Transit Fund $6,197 $1,042 $5,672 $10,504 $122 $59,440 $4,715 $0 $90,027
FD701 General Agency Fund $0 $1,085 $7,090 $0 $0 $0 $0 $0 $0
FD705 Whale Rock Fund $38,726 $1,099 $3,312 $21,532 $250 $0 $0 $34,592 $0
FD711 Hazardous Mat Task Force Fund $0 $51 $269 $0 $0 $0 $0 $0 $0
FD712 City Of SLO PEG Fund $0 $40 $257 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $83 $540 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $5 $38 $0 $0 $0 $0 $0 $0
All Other $19,233 $0 $0 $0 $0 $0 $83,371 $38,303 $8,455
Subtotal $0 $0 $0 $0 $0 $0 $0 $0 ($3,300,337)
Direct Bill $191,654
Unallocated $3,108,683
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 52 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 21
Schedule D.009
2023
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $128,712
FD601 Water Fund $0 $222,153 ($505) ($29,988) $1,559,425
FD602 Sewer Fund $0 $255,795 ($2,020) ($29,988) $1,838,634
FD611 Parking Fund $57,463 $123,683 $0 $0 $1,256,841
FD621Transit Fund $41,866 $58,496 $0 $0 $472,913
FD701 General Agency Fund $0 $67,380 $0 $0 $135,165
FD705 Whale Rock Fund $0 $40,875 $0 $0 $252,099
FD711 Hazardous Mat Task Force Fund $0 $2,557 $0 $0 $6,018
FD712 City Of SLO PEG Fund $0 $2,446 $0 $0 $4,908
FD713 SLCUSD PEG Fund $0 $5,130 $0 $0 $10,281
FD715 Boysen Ranch Conserv Easemt Fund $0 $358 $0 $0 $782
All Other $0 $0 $0 $0 $609,410
Subtotal ($1,091,262)$0 ($985,535)($100,959)$23,044,810
Direct Bill $2,525 $59,976 $254,155
Unallocated $1,091,262 $983,010 $40,983 $5,667,902
Total $0 $0 $0 $0 $28,966,867
Page 53 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2023
Department Basis of allocation
10000000 - Building Charge
1.004 City Hall Total Square Footage Occupied By Department
1.005 919 Palm Total Square Footage Occupied By Department
1.006 Corporation Yard Total Square Footage Occupied By Department
1011002 - City Council
2.004 City Council Count of Council Agenda Items by Department/Division
1011010 - Office of DEI
3.004 Office of DEI Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
1011001 - City Administration
4.004 Citywide Administration Total Operating Expenditures by Department/Division
4.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services
4.006 Economic Development Direct Allocation to Economic Development
4.007 Natural Resource Planning Direct Allocation to Natural Resources Planning
1011009 - Community Services Group
5.004 Project Supervision Percent of Project Supervision Time by Department/Fund
5.005 Direct Costs Direct Allocation to Fund 602, Sewer
1011501 - City Attorney
6.004 City Attorney Total Operating Expenditures by Department/Division
1011021 - City Clerk
7.004 City Clerk Services Count 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 Payable Accounts Payable Transaction Count by Department/Fund
8.005 Payroll Full 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 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division
8.007 General Finance Total Operating Expenditures by Department/Division
8.008 Utility Billing Direct Allocation to Water (FD601) & Sewer (FD602)
8.009 Cashier Based on the amount of time spent by staff on this function and the relative amounts of
revenue collected
8.010 Budget Total Operating Expenditures by Department/Division
1011101 - Network Services
Page 54 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 23
Schedule E.002
2023
Department Basis 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 Apps Full 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 Support Number of MDCs by Fund/Department/Division
9.007 Tablet Support Number of Tablets by Fund/Department/Division
9.008 Server Support 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)
9.009 Network Support Number of Dedicated Ethernet Switch Ports by Fund/Department/Division
9.010 Radios Number of Assigned Radios by Fund/Department
9.011 Telemetry Number of Controllers by Fund/Div/Dept
9.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by
Fund/Division/Department
9.013 Telephones Number of Telephones by Fund/Department
9.014 Cuesta
9.015 South Hills Number of Radio Repeaters by Fund/Department/Division
9.016 Tassajara Number of Radio Repeaters by Fund/Department/Division
9.017 Direct Dept Exp Directly to the Benefiting General Fund Department
1011103 - Information Services
10.004 Information Services Estimate 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 Apps Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
1012006 - Finance Support Services
11.004 General Support Services Total Operating Expenditures by Department/Division
1012007 - Finance Non Departmental
12.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division
1013001 - Human Resources
13.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
13.005 Other Direct Exp Directly to the Benefiting General Fund Department
13.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division
1013003 - Wellness Program
14.004 Wellness Program 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)
Page 55 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 24
Schedule E.003
2023
Department Basis of allocation
1015001 - Public Works Administration
15.004 Deputy Director/City Engineer Hours Supervised by Department/Division
15.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A)
is shown as a whole number, i.e. 4.30 appears as 430)
15.006 Enterprise Funds Analysis of Time Worked
1015005 - Facilities Maintenance
16.004 Utilities/Janitorial - City Hall Square Feet by Department
16.005 Utilities/Janitorial - 919 Palm Street Square Feet by Department
16.006 Utilities - Corp Yard Square Feet by Department
16.007 Janitorial - Corp Yard Square Feet by Department
16.008 Utilities - Other Square Feet by Department
16.009 Janitorial - Other Square Feet by Department
16.010 Parking Facility Maintenance Direct Allocation to Parking, Fund 611
16.011 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds
16.012 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit
16.013 Building Maintenance Maintenance Square Footage by Fund/Department
16.014 Other Direct
1015008 - Fleet
17.004 Fleet Count of Vehicle Equivalent Unit by Department/Division
17.005 Fuel Fuel Costs by Department and Fund
1015009 - CIP Project Engineering
18.004 Project Engineering Number of Project Hours by Fund
1015010 - Transportation/Plan Engineering
19.004 Parking Direct Allocation to Fund 611 Parking
19.005 Transit Direct Allocation to Fund 621 Transit
19.006 Development Review Direct Allocation to Development Review
19.007 Long Range Plan Direct Allocation to Long Range Plan
8020000 - Insurance ISF Fund
20.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division
20.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration
20.006 WC 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)
20.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development
20.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division
1011050 - Natural Resources Protection (Utility Services)
Page 56 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 25
Schedule E.004
2023
Department Basis of allocation
21.004 Program Support Fixed amount per budget
1014050 - Eng Dev Review (Utility Services)
22.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review
Page 57 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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
Corp Yard
Page 58 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Costs to be allocated
Detail page 27
Schedule 1.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures 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 59 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 28
Schedule 1.003
2023
Total General & Admin City Hall 919 Palm Corporation Yard
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
CITY 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 Cost
Allocable Costs
2nd Allocation
Total allocated $132,123 $40,986 $77,380 $13,757
Page 60 of 888
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 29
Schedule 1.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City 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 760 5.417 % $2,220 $2,220 $2,220
City Attorney 1,135 8.090 % $3,316 $3,316 $3,316
City Clerk 906 6.458 % $2,647 $2,647 $2,647
Finance 3,537 25.212 % $10,333 $10,333 $10,333
Network Services 1,724 12.289 % $5,037 $5,037 $5,037
Facilities Maintenance 1,472 10.493 % $4,300 $4,300 $4,300
FD208 Tourism Bid Fund 81 0.577 % $237 $237 $237
Office of DEI 214 1.525 % $625 $625 $625
Information Services 550 3.922 % $1,608 $1,608 $1,608
Total 14,029 100.000 %$40,986 $40,986 $40,986
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 61 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Detail allocation of
919 Palm
Detail page 30
Schedule 1.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 19.599 % $15,166 $15,166 $15,166
Planning 820 4.713 % $3,647 $3,647 $3,647
Engineering 820 4.713 % $3,647 $3,647 $3,647
Building and Safety 2,280 13.104 % $10,140 $10,140 $10,140
Public Works Administration 4,430 25.461 % $19,702 $19,702 $19,702
Transportation/Plan Engineering 100 0.575 % $445 $445 $445
FD621Transit Fund 120 0.690 % $534 $534 $534
CIP Project Engineering 5,039 28.961 % $22,410 $22,410 $22,410
Community Services Group 380 2.184 % $1,689 $1,689 $1,689
Total 17,399 100.000 %$77,380 $77,380 $77,380
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 62 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 31
Schedule 1.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks 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
Total 2,800 100.000 %$13,757 $13,757 $13,757
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 63 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 32
Schedule 1.007
2023
Total City Hall 919 Palm Corporation Yard
City Council $7,310 $7,310
Office of DEI $625 $625
City Administration $2,740 $2,740
Community Services Group $1,689 $1,689
City Attorney $3,316 $3,316
City Clerk $2,647 $2,647
Finance $10,333 $10,333
Network Services $5,037 $5,037
Information Services $1,608 $1,608
Public Works Administration $19,702 $19,702
Facilities Maintenance $4,300 $4,300
Fleet $491 $491
CIP Project Engineering $22,410 $22,410
Transportation/Plan Engineering $445 $445
Cultural Activities $321 $321
Economic Development $292 $292
Natural Resource Protection $2,220 $2,220
Community Development Admin $15,166 $15,166
Planning $3,647 $3,647
Engineering $3,647 $3,647
Building and Safety $10,140 $10,140
Parks Maintenance $3,832 $3,832
Urban Forest Services $590 $590
Streets Maintenance $4,422 $4,422
FD208 Tourism Bid Fund $237 $237
FD601 Water Fund $2,211 $2,211
FD602 Sewer Fund $2,211 $2,211
FD621Transit Fund $534 $534
Total $132,123 $40,986 $77,380 $13,757
Page 64 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 65 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Costs to be allocated
Detail page 34
Schedule 2.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $234,567 $234,567
Allocated additions:
10000000 - Building Charge $7,310 $7,310
1011010 - Office of DEI $99 $99
1011001 - City Administration $2,751 $2,751
1011501 - City Attorney $2,523 $2,523
1011021 - City Clerk $654 $654
1012000 - Finance $7,507 $7,507
1011101 - Network Services $29,869 $29,869
1011103 - Information Services $7,430 $7,430
1012006 - Finance Support Services $194 $194
1012007 - Finance Non Departmental $215 $215
1013001 - Human Resources $24,732 $24,732
1013003 - Wellness Program $37 $37
1015005 - Facilities Maintenance $34,486 $34,486
8020000 - Insurance ISF Fund $13,550 $13,550
Total allocated additions:$7,310 $124,047 $131,357 $131,357
Total to be allocated $241,877 $124,047 $365,924
Page 66 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Schedule of costs to be
allocated by function
Detail page 35
Schedule 2.003
2023
Total General & Admin City Council
Wages & Benefits
SALARIES & WAGES $130,702 $130,702
FRINGE BENEFITS $63,819 $63,819
Other Expense and Cost
SERVICES & SUPPLIES $40,046 $40,046
Departmental Expenditures $234,567 $234,567
Additions: 1st
Other $7,310 $7,310
Functional Cost $241,877 $7,310 $234,567
Reallocate Admin ($7,310) $7,310
Allocable Costs $241,877 $241,877
1st Allocation $241,877 $241,877
Additions: 2nd
Other $124,047 $124,047
Functional Cost $124,047 $124,047
Reallocate Admin ($124,047) $124,047
Allocable Costs $124,047 $124,047
2nd Allocation $124,047 $124,047
Total allocated $365,924 $365,924
Page 67 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Detail allocation of
City Council
Detail page 36
Schedule 2.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 9 3.383 % $8,184 $8,184 $4,197 $12,381
Fire Administration 13 4.887 % $11,821 $11,821 $6,062 $17,883
FD601 Water Fund 7 2.632 % $6,365 $6,365 $3,264 $9,629
FD602 Sewer Fund 10 3.759 % $9,093 $9,093 $4,663 $13,756
Recreation Administration 6 2.256 % $5,456 $5,456 $2,798 $8,254
City Administration 95 35.714 % $86,385 $86,385 $44,303 $130,688
Public Works Administration 40 15.038 % $36,372 $36,372 $18,654 $55,026
City Attorney 12 4.511 % $10,912 $10,912 $5,596 $16,508
Human Resources 11 4.135 % $10,002 $10,002 $5,130 $15,132
Finance 19 7.143 % $17,277 $17,277 $8,861 $26,138
Community Development Admin 34 12.782 % $30,917 $30,917 $15,856 $46,773
FD611 Parking Fund 5 1.880 % $4,547 $4,547 $2,332 $6,879
FD621Transit Fund 5 1.880 % $4,546 $4,546 $2,331 $6,877
Total 266 100.000 %$241,877 $241,877 $124,047 $365,924
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:
Page 68 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Departmental Cost
Allocation Summary
Detail page 37
Schedule 2.005
2023
Total City Council
City Administration $130,688 $130,688
City Attorney $16,508 $16,508
Finance $26,138 $26,138
Human Resources $15,132 $15,132
Public Works Administration $55,026 $55,026
Community Development Admin $46,773 $46,773
Recreation Administration $8,254 $8,254
Police Administration $12,381 $12,381
Fire Administration $17,883 $17,883
FD601 Water Fund $9,629 $9,629
FD602 Sewer Fund $13,756 $13,756
FD611 Parking Fund $6,879 $6,879
FD621Transit Fund $6,877 $6,877
Total $365,924 $365,924
Page 69 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 3.01
OFFICE OF DIVERSITY, EQUITY, AND INCLUSION
NATURE AND EXTENT OF SERVICE
The Office of Diversity, Equity, and Inclusion (DEI) 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 70 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Costs to be allocated
Detail page 39
Schedule 3.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $988,355 $988,355
Deductions:
GENERAL GOVERNMENT ($979,703)
Total deductions:($979,703)($979,703)
Allocated additions:
10000000 - Building Charge $625 $625
1011010 - Office of DEI $20 $20
1011001 - City Administration $11,590 $11,590
1011501 - City Attorney $10,632 $10,632
1011021 - City Clerk $131 $131
1012000 - Finance $17,765 $17,765
1011101 - Network Services $6,990 $6,990
1011103 - Information Services $1,486 $1,486
1012006 - Finance Support Services $819 $819
1012007 - Finance Non Departmental $3,858 $3,858
1013001 - Human Resources $4,946 $4,946
1013003 - Wellness Program $7 $7
1015005 - Facilities Maintenance $2,950 $2,950
8020000 - Insurance ISF Fund $41,656 $41,656
Total allocated additions:$625 $102,850 $103,475 $103,475
Total to be allocated $9,277 $102,850 $112,127
Page 71 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Schedule of costs to be
allocated by function
Detail page 40
Schedule 3.003
2023
Total General & Admin Office of DEI
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES $8,652 $8,652
GENERAL GOVERNMENT $979,703 $979,703
Departmental Expenditures $988,355 $979,703 $8,652
Cost Adjustments
Deductions ($979,703) ($979,703)
Additions: 1st
Other $625 $625
Functional Cost $9,277 $625 $8,652
Reallocate Admin ($625) $625
Allocable Costs $9,277 $9,277
1st Allocation $9,277 $9,277
Additions: 2nd
Other $102,850 $102,850
Functional Cost $102,850 $102,850
Reallocate Admin ($102,850) $102,850
Allocable Costs $102,850 $102,850
2nd Allocation $102,850 $102,850
Total allocated $112,127 $112,127
Page 72 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Detail allocation of
Office of DEI
Detail page 41
Schedule 3.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $60 $60 $670 $730
Facilities Maintenance 500 1.071 % $99 $99 $1,116 $1,215
Streets Maintenance 1,600 3.428 % $318 $318 $3,572 $3,890
Stormwater and Flood Control 635 1.360 % $126 $126 $1,417 $1,543
Traffic Signals & Lighting 200 0.428 % $40 $40 $446 $486
Transportation/Plan Engineering 600 1.285 % $119 $119 $1,339 $1,458
Recreation Administration 400 0.857 % $80 $80 $893 $973
Recreation Facilities 100 0.214 % $20 $20 $223 $243
Youth Services 800 1.714 % $159 $159 $1,786 $1,945
Community Services 400 0.857 % $80 $80 $893 $973
Ranger Program 800 1.714 % $159 $159 $1,786 $1,945
Aquatics 100 0.214 % $20 $20 $223 $243
Golf Course 400 0.857 % $80 $80 $893 $973
Police Administration 650 1.393 % $129 $129 $1,451 $1,580
Patrol 4,500 9.641 % $894 $894 $10,045 $10,939
Investigations 1,400 2.999 % $278 $278 $3,125 $3,403
Police Support Services 2,050 4.392 % $407 $407 $4,576 $4,983
Neighborhood Services 100 0.214 % $20 $20 $223 $243
Traffic Safety 400 0.857 % $80 $80 $893 $973
Fire Administration 400 0.857 % $80 $80 $893 $973
Emergency Response 4,600 9.855 % $914 $914 $10,268 $11,182
Hazard Prevention 600 1.285 % $119 $119 $1,339 $1,458
FD601 Water Fund 3,389 7.261 % $674 $674 $7,565 $8,239
FD621Transit Fund 200 0.428 % $40 $40 $446 $486
City Administration 600 1.285 % $119 $119 $1,339 $1,458
Economic Development 100 0.214 % $20 $20 $223 $243
Natural Resource Protection 300 0.643 % $60 $60 $670 $730
Community Promotion 25 0.054 % $5 $5 $56 $61
City Attorney 600 1.285 % $119 $119 $1,339 $1,458
City Clerk 450 0.964 % $89 $89 $1,005 $1,094
Finance 1,500 3.214 % $298 $298 $3,348 $3,646
Network Services 855 1.832 % $170 $170 $1,909 $2,079
Information Services 850 1.821 % $169 $169 $1,897 $2,066
Human Resources 1,000 2.142 % $199 $199 $2,232 $2,431
Community Development Admin 500 1.071 % $99 $99 $1,116 $1,215
Building and Safety 1,550 3.321 % $308 $308 $3,460 $3,768
Public Works Administration 700 1.500 % $139 $139 $1,563 $1,702
Parks Maintenance 1,300 2.785 % $258 $258 $2,902 $3,160
Swim Center Maintenance 100 0.214 % $20 $20 $223 $243
Fire Apparatus Service 200 0.428 % $40 $40 $446 $486
Fleet 500 1.071 % $99 $99 $1,116 $1,215
Page 73 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Detail allocation of
Office of DEI
Detail page 42
Schedule 3.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $322 $322 $3,621 $3,943
CIP Project Engineering 1,800 3.856 % $358 $358 $4,018 $4,376
Planning 1,000 2.142 % $199 $199 $2,232 $2,431
City Council 500 1.071 % $99 $99 $99
Community Services Group 250 0.536 % $50 $50 $558 $608
Housing Policy/Homelessness 400 0.857 % $80 $80 $893 $973
Solid Waste Recycling 200 0.428 % $40 $40 $446 $486
Office of DEI 100 0.214 % $20 $20 $20
Engineering 500 1.071 % $99 $99 $1,116 $1,215
FD705 Whale Rock Fund 410 0.878 % $81 $81 $915 $996
FD602 Sewer Fund 3,364 7.207 % $669 $669 $7,509 $8,178
Disaster Assistance 100 0.214 % $20 $20 $223 $243
FD208 Tourism Bid Fund 175 0.383 % $34 $34 $394 $428
Total 46,675 100.000 %$9,277 $9,277 $102,850 $112,127
(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 74 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Departmental Cost
Allocation Summary
Detail page 43
Schedule 3.005
2023
Total Office of DEI
City Council $99 $99
Office of DEI $20 $20
City Administration $1,458 $1,458
Community Services Group $608 $608
City Attorney $1,458 $1,458
City Clerk $1,094 $1,094
Finance $3,646 $3,646
Network Services $2,079 $2,079
Information Services $2,066 $2,066
Human Resources $2,431 $2,431
Public Works Administration $1,702 $1,702
Facilities Maintenance $1,215 $1,215
Fleet $1,215 $1,215
CIP Project Engineering $4,376 $4,376
Transportation/Plan Engineering $1,458 $1,458
Economic Development $243 $243
Natural Resource Protection $730 $730
Community Promotion $61 $61
Community Development Admin $1,215 $1,215
Planning $2,431 $2,431
Engineering $1,215 $1,215
Building and Safety $3,768 $3,768
Housing Policy/Homelessness $973 $973
Parks Maintenance $3,160 $3,160
Swim Center Maintenance $243 $243
Urban Forest Services $730 $730
Streets Maintenance $3,890 $3,890
Traffic Signals & Lighting $486 $486
Stormwater and Flood Control $1,543 $1,543
Solid Waste Recycling $486 $486
Recreation Administration $973 $973
Recreation Facilities $243 $243
Youth Services $1,945 $1,945
Community Services $973 $973
Ranger Program $1,945 $1,945
Aquatics $243 $243
Golf Course $973 $973
Police Administration $1,580 $1,580
Patrol $10,939 $10,939
Investigations $3,403 $3,403
Police Support Services $4,983 $4,983
Neighborhood Services $243 $243
Page 75 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Departmental Cost
Allocation Summary
Detail page 44
Schedule 3.005
2023
Total Office of DEI
Traffic Safety $973 $973
Fire Administration $973 $973
Emergency Response $11,182 $11,182
Hazard Prevention $1,458 $1,458
Fire Apparatus Service $486 $486
Disaster Assistance $243 $243
FD208 Tourism Bid Fund $428 $428
FD601 Water Fund $8,239 $8,239
FD602 Sewer Fund $8,178 $8,178
FD611 Parking Fund $3,943 $3,943
FD621Transit Fund $486 $486
FD705 Whale Rock Fund $996 $996
Total $112,127 $112,127
Page 76 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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, Office of Diversity, Equity and Inclusion,
Information Technology, 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.
Network Services & Information Services - These costs are associated with supervision of Network Services and Information Services.
Costs are allocated 50% Network Services and 50% Information Services.
Economic Development - These costs are associated with supervision of Economic Development. Costs are allocated directly to Economic
Development.
Natural Resource Protection – These costs are associated with supervision of Natural Resource Protection. Costs are allocated directly
to Natural Resource Protection.
Page 77 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Costs to be allocated
Detail page 46
Schedule 4.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,502,421 $1,502,421
Deductions:
GENERAL GOVERNMENT ($27,451)
Total deductions:($27,451)($27,451)
Allocated additions:
10000000 - Building Charge $2,740 $2,740
1011002 - City Council $86,385 $44,303 $130,688
1011010 - Office of DEI $119 $1,339 $1,458
1011501 - City Attorney $16,162 $16,162
1011021 - City Clerk $149,188 $149,188
1012000 - Finance $25,472 $25,472
1011101 - Network Services $36,570 $36,570
1011103 - Information Services $55,884 $55,884
1012006 - Finance Support Services $1,244 $1,244
1012007 - Finance Non Departmental $1,146 $1,146
1013001 - Human Resources $56,678 $56,678
1013003 - Wellness Program $44 $44
1015005 - Facilities Maintenance $12,929 $12,929
1015008 - Fleet $3,530 $3,530
8020000 - Insurance ISF Fund $25,323 $25,323
Total allocated additions:$89,244 $429,812 $519,056 $519,056
Total to be allocated $1,564,214 $429,812 $1,994,026
Page 78 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 47
Schedule 4.003
2023
Total General & Admin Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Wages & Benefits
SALARIES & WAGES $876,678 $762,535 $30,245 $47,954 $35,944
FRINGE BENEFITS $412,385 $358,692 $14,227 $22,557 $16,909
Other Expense and Cost
SERVICES & SUPPLIES $185,907 $161,702 $6,414 $10,169 $7,622
GENERAL GOVERNMENT $27,451 $27,451
Departmental Expenditures $1,502,421 $27,451 $1,282,929 $50,886 $80,680 $60,475
Cost Adjustments
Deductions ($27,451) ($27,451)
Additions: 1st
Other $89,244 $89,244
Functional Cost $1,564,214 $89,244 $1,282,929 $50,886 $80,680 $60,475
Reallocate Admin ($89,244) $77,624 $3,079 $4,882 $3,659
Allocable Costs $1,564,214 $1,360,553 $53,965 $85,562 $64,134
1st Allocation $1,564,214 $1,360,553 $53,965 $85,562 $64,134
Additions: 2nd
Other $429,812 $429,812
Functional Cost $429,812 $429,812
Reallocate Admin ($429,812) $373,851 $14,828 $23,510 $17,623
Allocable Costs $429,812 $373,851 $14,828 $23,510 $17,623
2nd Allocation $429,812 $373,851 $14,828 $23,510 $17,623
Total allocated $1,994,026 $1,734,404 $68,793 $109,072 $81,757
Page 79 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 48
Schedule 4.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.202 % $2,751 $2,751 $2,751
Cultural Activities 348,269 0.300 % $4,084 $4,084 $1,134 $5,218
Economic Development 1,032,915 0.890 % $12,113 $12,113 $3,364 $15,477
Natural Resource Protection 983,010 0.847 % $11,527 $11,527 $3,201 $14,728
Community Promotion 421,838 0.364 % $4,947 $4,947 $1,374 $6,321
City Attorney 1,424,496 1.228 % $16,704 $16,704 $4,639 $21,343
City Clerk 666,756 0.575 % $7,819 $7,819 $2,171 $9,990
Finance 2,376,210 2.048 % $27,865 $27,865 $7,738 $35,603
Network Services 3,512,394 3.027 % $41,188 $41,188 $11,438 $52,626
Human Resources 2,103,351 1.813 % $24,665 $24,665 $6,850 $31,515
Insurance ISF Fund 5,710,479 4.922 % $66,964 $66,964 $18,596 $85,560
Wellness Program 3,201 0.003 % $38 $38 $10 $48
Community Development Admin 840,891 0.725 % $9,861 $9,861 $2,738 $12,599
Commissions & Committees 14,819 0.013 % $174 $174 $48 $222
Planning 1,594,072 1.374 % $18,693 $18,693 $5,191 $23,884
Building and Safety 2,895,572 2.496 % $33,955 $33,955 $9,430 $43,385
Public Works Administration 1,402,863 1.209 % $16,451 $16,451 $4,568 $21,019
Parks Maintenance 3,571,500 3.078 % $41,881 $41,881 $11,631 $53,512
Swim Center Maintenance 672,335 0.579 % $7,884 $7,884 $2,189 $10,073
Urban Forest Services 339,617 0.293 % $3,983 $3,983 $1,106 $5,089
Facilities Maintenance 1,430,582 1.233 % $16,776 $16,776 $4,659 $21,435
Streets Maintenance 2,212,230 1.907 % $25,942 $25,942 $7,204 $33,146
Stormwater and Flood Control 1,077,395 0.929 % $12,634 $12,634 $3,509 $16,143
Traffic Signals & Lighting 556,237 0.479 % $6,523 $6,523 $1,811 $8,334
Fleet 1,421,074 1.225 % $16,664 $16,664 $4,628 $21,292
Transportation/Plan Engineering 1,187,300 1.023 % $13,923 $13,923 $3,866 $17,789
Recreation Administration 844,713 0.728 % $9,906 $9,906 $2,751 $12,657
Recreation Facilities 326,162 0.281 % $3,825 $3,825 $1,062 $4,887
Youth Services 1,185,547 1.022 % $13,902 $13,902 $3,861 $17,763
Ranger Program 786,460 0.678 % $9,222 $9,222 $2,561 $11,783
Aquatics 620,772 0.535 % $7,280 $7,280 $2,022 $9,302
Police Administration 2,152,330 1.855 % $25,239 $25,239 $7,009 $32,248
Patrol 11,984,965 10.330 % $140,542 $140,542 $39,029 $179,571
Investigations 2,885,594 2.487 % $33,838 $33,838 $9,397 $43,235
Neighborhood Services 282,511 0.243 % $3,313 $3,313 $920 $4,233
Traffic Safety 989,039 0.852 % $11,598 $11,598 $3,221 $14,819
Fire Administration 1,060,873 0.914 % $12,440 $12,440 $3,455 $15,895
Emergency Response 12,350,737 10.645 % $144,831 $144,831 $40,221 $185,052
Hazard Prevention 938,914 0.809 % $11,010 $11,010 $3,058 $14,068
Training Services 129,620 0.112 % $1,520 $1,520 $422 $1,942
Fire Station 29,180 0.025 % $342 $342 $95 $437
Page 80 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 49
Schedule 4.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.168 % $2,291 $2,291 $636 $2,927
FD202 Downtown Bid Fund 271,977 0.234 % $3,189 $3,189 $886 $4,075
FD601 Water Fund 7,679,816 6.619 % $90,058 $90,058 $25,010 $115,068
FD611 Parking Fund 3,253,276 2.804 % $38,150 $38,150 $10,594 $48,744
FD602 Sewer Fund 8,195,482 7.064 % $96,105 $96,105 $26,689 $122,794
Golf Course 724,556 0.624 % $8,497 $8,497 $2,360 $10,857
FD705 Whale Rock Fund 1,233,383 1.063 % $14,463 $14,463 $4,017 $18,480
Information Services 1,357,744 1.170 % $15,922 $15,922 $4,422 $20,344
FD208 Tourism Bid Fund 1,904,368 1.641 % $22,332 $22,332 $6,202 $28,534
FD621Transit Fund 1,170,299 1.009 % $13,724 $13,724 $3,811 $17,535
FD206 Law Enforcement Grant Fund 132,648 0.114 % $1,556 $1,556 $432 $1,988
Fire Apparatus Service 500,254 0.431 % $5,866 $5,866 $1,629 $7,495
Police Support Services 3,123,544 2.692 % $36,628 $36,628 $10,172 $46,800
Community Services 601,789 0.519 % $7,057 $7,057 $1,960 $9,017
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $661 $661 $184 $845
CIP Project Engineering 2,683,531 2.313 % $31,469 $31,469 $8,739 $40,208
Community Services Group 703,825 0.607 % $8,253 $8,253 $2,292 $10,545
Solid Waste Recycling 260,715 0.225 % $3,057 $3,057 $849 $3,906
Finance Support Services 90,179 0.078 % $1,057 $1,057 $294 $1,351
Finance Non Departmental 283,739 0.245 % $3,327 $3,327 $924 $4,251
Office of DEI 988,355 0.852 % $11,590 $11,590 $11,590
Engineering 930,742 0.802 % $10,914 $10,914 $3,031 $13,945
Housing Policy/Homelessness 1,104,545 0.952 % $12,952 $12,952 $3,597 $16,549
Jack House 5,101 0.004 % $60 $60 $17 $77
Recruit Academy 66,984 0.058 % $785 $785 $218 $1,003
Mobile Crisis Unit 160,605 0.138 % $1,883 $1,883 $523 $2,406
FD212 San Luis Ranch CFD 8,398 0.007 % $98 $98 $27 $125
FD701 General Agency Fund 1,217,765 1.050 % $14,280 $14,280 $3,966 $18,246
FD712 City Of SLO PEG Fund 44,188 0.038 % $518 $518 $144 $662
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $76 $76 $21 $97
FD406 Public Safety Equip Replacement Fund 442,726 0.382 % $5,192 $5,192 $1,442 $6,634
FD713 SLCUSD PEG Fund 92,697 0.080 % $1,087 $1,087 $302 $1,389
Water Resource Recovery 192 $2 $2 $1 $3
Orcutt Area Specific Plan 109,740 0.095 % $1,287 $1,287 $357 $1,644
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $13 $13 $3 $16
FD213 Avila Ranch CFE 4,923 0.004 % $58 $58 $16 $74
FD504 LOVR Impact Fee Fund 114,635 0.099 % $1,344 $1,344 $373 $1,717
FD505 Affordable Housing Fund 1,700,000 1.465 % $19,935 $19,935 $5,534 $25,469
Total 116,023,446 100.000 %$1,360,553 $1,360,553 $373,851 $1,734,404
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 81 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 50
Schedule 4.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 82 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 51
Schedule 4.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 50 50.000 % $26,983 $26,983 $7,414 $34,397
Information Services 50 50.000 % $26,982 $26,982 $7,414 $34,396
Total 100 100.000 %$53,965 $53,965 $14,828 $68,793
(A) Alloc basis:Direct Allocation to Network Services and Information Services
Source:
Page 83 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 52
Schedule 4.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Economic Development 100 100.000 % $85,562 $85,562 $23,510 $109,072
Total 100 100.000 %$85,562 $85,562 $23,510 $109,072
(A) Alloc basis:Direct Allocation to Economic Development
Source:
Page 84 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 53
Schedule 4.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 100 100.000 % $64,134 $64,134 $17,623 $81,757
Total 100 100.000 %$64,134 $64,134 $17,623 $81,757
(A) Alloc basis:Direct Allocation to Natural Resources Planning
Source:
Page 85 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 54
Schedule 4.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
City Council $2,751 $2,751
Office of DEI $11,590 $11,590
Community Services Group $10,545 $10,545
City Attorney $21,343 $21,343
City Clerk $9,990 $9,990
Finance $35,603 $35,603
Network Services $87,023 $52,626 $34,397
Information Services $54,740 $20,344 $34,396
Finance Support Services $1,351 $1,351
Finance Non Departmental $4,251 $4,251
Human Resources $31,515 $31,515
Wellness Program $48 $48
Public Works Administration $21,019 $21,019
Facilities Maintenance $21,435 $21,435
Fleet $21,292 $21,292
CIP Project Engineering $40,208 $40,208
Transportation/Plan Engineering $17,789 $17,789
Insurance ISF Fund $85,560 $85,560
Cultural Activities $5,218 $5,218
Economic Development $124,549 $15,477 $109,072
Natural Resource Protection $96,485 $14,728 $81,757
Community Promotion $6,321 $6,321
Community Development Admin $12,599 $12,599
Commissions & Committees $222 $222
Planning $23,884 $23,884
Engineering $13,945 $13,945
Building and Safety $43,385 $43,385
Housing Policy/Homelessness $16,549 $16,549
Parks Maintenance $53,512 $53,512
Swim Center Maintenance $10,073 $10,073
Urban Forest Services $5,089 $5,089
Streets Maintenance $33,146 $33,146
Traffic Signals & Lighting $8,334 $8,334
Stormwater and Flood Control $16,143 $16,143
Water Resource Recovery $3 $3
Solid Waste Recycling $3,906 $3,906
Recreation Administration $12,657 $12,657
Recreation Facilities $4,887 $4,887
Youth Services $17,763 $17,763
Community Services $9,017 $9,017
Page 86 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
Ranger Program $11,783 $11,783
Aquatics $9,302 $9,302
Golf Course $10,857 $10,857
Jack House $77 $77
Police Administration $32,248 $32,248
Patrol $179,571 $179,571
Investigations $43,235 $43,235
Police Support Services $46,800 $46,800
Neighborhood Services $4,233 $4,233
Traffic Safety $14,819 $14,819
Fire Administration $15,895 $15,895
Emergency Response $185,052 $185,052
Hazard Prevention $14,068 $14,068
Training Services $1,942 $1,942
Recruit Academy $1,003 $1,003
Fire Apparatus Service $7,495 $7,495
Fire Station $437 $437
Mobile Crisis Unit $2,406 $2,406
Disaster Assistance $2,927 $2,927
Orcutt Area Specific Plan $1,644 $1,644
FD202 Downtown Bid Fund $4,075 $4,075
FD206 Law Enforcement Grant Fund $1,988 $1,988
FD208 Tourism Bid Fund $28,534 $28,534
FD209 SB1186 CASP Certify Fund $16 $16
FD212 San Luis Ranch CFD $125 $125
FD213 Avila Ranch CFE $74 $74
FD406 Public Safety Equip Replacement Fund $6,634 $6,634
FD504 LOVR Impact Fee Fund $1,717 $1,717
FD505 Affordable Housing Fund $25,469 $25,469
FD601 Water Fund $115,068 $115,068
FD602 Sewer Fund $122,794 $122,794
FD611 Parking Fund $48,744 $48,744
FD621Transit Fund $17,535 $17,535
FD701 General Agency Fund $18,246 $18,246
FD705 Whale Rock Fund $18,480 $18,480
FD711 Hazardous Mat Task Force Fund $845 $845
FD712 City Of SLO PEG Fund $662 $662
FD713 SLCUSD PEG Fund $1,389 $1,389
FD715 Boysen Ranch Conserv Easemt Fund $97 $97
Total $1,994,026 $1,734,404 $68,793 $109,072 $81,757
Page 87 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 Infrastructure Investment Program. 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 percentage of time of supervision by Fund.
Direct Cost – These costs are related to contract services for the Sewer Fund. Costs are allocated directly to Fund 602, Sewer.
Page 88 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Costs to be allocated
Detail page 57
Schedule 5.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $703,825 $703,825
Deductions:
GENERAL GOVERNMENT ($55,000)
Total deductions:($55,000)($55,000)
Allocated additions:
10000000 - Building Charge $1,689 $1,689
1011010 - Office of DEI $50 $558 $608
1011001 - City Administration $8,253 $2,292 $10,545
1011501 - City Attorney $7,571 $7,571
1011021 - City Clerk $327 $327
1012000 - Finance $10,874 $10,874
1011101 - Network Services $11,989 $11,989
1011103 - Information Services $3,715 $3,715
1012006 - Finance Support Services $583 $583
1012007 - Finance Non Departmental $619 $619
1013001 - Human Resources $12,366 $12,366
1013003 - Wellness Program $18 $18
1015005 - Facilities Maintenance $3,185 $3,185
8020000 - Insurance ISF Fund $11,993 $11,993
Total allocated additions:$9,992 $66,090 $76,082 $76,082
Total to be allocated $658,817 $66,090 $724,907
Page 89 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 58
Schedule 5.003
2023
Total General & Admin Project Supervision Direct Costs
Wages & Benefits
SALARIES & WAGES $423,483 $113,155 $310,328
FRINGE BENEFITS $165,144 $44,126 $121,018
Other Expense and Cost
SERVICES & SUPPLIES $58,366 $15,595 $42,771
OTHER CONTRACT SERVICES $1,832 $1,832
GENERAL GOVERNMENT $55,000 $55,000
Departmental Expenditures $703,825 $227,876 $474,117 $1,832
Cost Adjustments
Deductions ($55,000) ($55,000)
Additions: 1st
Other $9,992 $9,992
Functional Cost $658,817 $182,868 $474,117 $1,832
Reallocate Admin ($182,868) $182,164 $704
Allocable Costs $658,817 $656,281 $2,536
1st Allocation $658,817 $656,281 $2,536
Additions: 2nd
Other $66,090 $66,090
Functional Cost $66,090 $66,090
Reallocate Admin ($66,090) $65,836 $254
Allocable Costs $66,090 $65,836 $254
2nd Allocation $66,090 $65,836 $254
Total allocated $724,907 $722,117 $2,790
Page 90 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 59
Schedule 5.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 660 9.007 % $59,108 $59,108 $5,930 $65,038
FD602 Sewer Fund 632 8.624 % $56,601 $56,601 $5,678 $62,279
FD611 Parking Fund 800 10.917 % $71,646 $71,646 $7,187 $78,833
FD621Transit Fund 450 6.141 % $40,301 $40,301 $4,043 $44,344
FD705 Whale Rock Fund 59 0.805 % $5,284 $5,284 $530 $5,814
Solid Waste Recycling 362 4.940 % $32,420 $32,420 $3,252 $35,672
Community Development Admin 1,481 20.210 % $132,635 $132,635 $13,306 $145,941
Public Works Administration 1,789 24.413 % $160,219 $160,219 $16,073 $176,292
Recreation Administration 1,095 14.943 % $98,067 $98,067 $9,837 $107,904
Total 7,328 100.000 %$656,281 $656,281 $65,836 $722,117
(A) Alloc basis:Percent of Project Supervision Time by Department/Fund
Source:Salary & Wage Analysis
Page 91 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Detail allocation of
Direct Costs
Detail page 60
Schedule 5.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 100 100.000 % $2,536 $2,536 $254 $2,790
Total 100 100.000 %$2,536 $2,536 $254 $2,790
(A) Alloc basis:Direct Allocation to Fund 602, Sewer
Source:
Page 92 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 61
Schedule 5.006
2023
Total Project Supervision Direct Costs
Public Works Administration $176,292 $176,292
Community Development Admin $145,941 $145,941
Solid Waste Recycling $35,672 $35,672
Recreation Administration $107,904 $107,904
FD601 Water Fund $65,038 $65,038
FD602 Sewer Fund $65,069 $62,279 $2,790
FD611 Parking Fund $78,833 $78,833
FD621Transit Fund $44,344 $44,344
FD705 Whale Rock Fund $5,814 $5,814
Total $724,907 $722,117 $2,790
Page 93 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 6.01
CITY ATTORNEY
NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City organization conducts its activities in accordance with applicable rules and regulations, including the City’s
Municipal Code and Charter. The City Attorney also represents the City in civil litigation and enforces violations of the Municipal Code, pursuing
criminal prosecution of such violations where appropriate. Program goals include minimizing liability exposure, providing prompt and thorough legal
advice to appointed and elected officials as well as City staff, and ensuring general compliance with City laws and regulations. The City Attorney’s
office serves all City departments, directly staffs the Planning Commission and City Council, and provides review, advice and support services to
other City boards and commissions, with the exception of the Whale Rock Commission.
Costs are allocated as follows:
City Attorney - These costs are associated with the activities of the City Attorney. Certain costs are not allocated due to the nature of the
case they were related to. Costs are allocated based upon total operating expenditures by fund/department/division. Fund 705, Whale
Rock is excluded.
Page 94 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Costs to be allocated
Detail page 63
Schedule 6.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,424,496 $1,424,496
Deductions:
GENERAL GOVERNMENT ($219,907)
Total deductions:($219,907)($219,907)
Allocated additions:
10000000 - Building Charge $3,316 $3,316
1011002 - City Council $10,912 $5,596 $16,508
1011010 - Office of DEI $119 $1,339 $1,458
1011001 - City Administration $16,704 $4,639 $21,343
1011021 - City Clerk $19,531 $19,531
1012000 - Finance $23,643 $23,643
1011101 - Network Services $33,965 $33,965
1011103 - Information Services $18,419 $18,419
1012006 - Finance Support Services $1,180 $1,180
1012007 - Finance Non Departmental $1,539 $1,539
1013001 - Human Resources $29,678 $29,678
1013003 - Wellness Program $44 $44
1015005 - Facilities Maintenance $15,644 $15,644
8020000 - Insurance ISF Fund $29,337 $29,337
Total allocated additions:$31,051 $184,554 $215,605 $215,605
Total to be allocated $1,235,640 $184,554 $1,420,194
Page 95 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 64
Schedule 6.003
2023
Total General & Admin City Attorney
Wages & Benefits
SALARIES & WAGES $755,156 $755,156
FRINGE BENEFITS $382,763 $382,763
Other Expense and Cost
SERVICES & SUPPLIES $66,670 $66,670
GENERAL GOVERNMENT $219,907 $219,907
Departmental Expenditures $1,424,496 $219,907 $1,204,589
Cost Adjustments
Deductions ($219,907) ($219,907)
Additions: 1st
Other $31,051 $31,051
Functional Cost $1,235,640 $31,051 $1,204,589
Reallocate Admin ($31,051) $31,051
Allocable Costs $1,235,640 $1,235,640
1st Allocation $1,235,640 $1,235,640
Additions: 2nd
Other $184,554 $184,554
Functional Cost $184,554 $184,554
Reallocate Admin ($184,554) $184,554
Allocable Costs $184,554 $184,554
2nd Allocation $184,554 $184,554
Total allocated $1,420,194 $1,420,194
Page 96 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 65
Schedule 6.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.204 % $2,523 $2,523 $2,523
Cultural Activities 348,269 0.303 % $3,746 $3,746 $577 $4,323
Economic Development 1,032,915 0.899 % $11,111 $11,111 $1,711 $12,822
Natural Resource Protection 983,010 0.856 % $10,574 $10,574 $1,628 $12,202
Community Promotion 421,838 0.367 % $4,538 $4,538 $699 $5,237
City Clerk 666,756 0.580 % $7,172 $7,172 $1,104 $8,276
Finance 2,376,210 2.069 % $25,561 $25,561 $3,935 $29,496
Network Services 3,512,394 3.058 % $37,783 $37,783 $5,817 $43,600
Human Resources 2,103,351 1.831 % $22,626 $22,626 $3,483 $26,109
Insurance ISF Fund 5,710,479 4.971 % $61,428 $61,428 $9,457 $70,885
Wellness Program 3,201 0.003 % $34 $34 $5 $39
Community Development Admin 840,891 0.732 % $9,046 $9,046 $1,393 $10,439
Commissions & Committees 14,819 0.013 % $159 $159 $25 $184
Planning 1,594,072 1.388 % $17,148 $17,148 $2,640 $19,788
Building and Safety 2,895,572 2.521 % $31,148 $31,148 $4,795 $35,943
Public Works Administration 1,402,863 1.221 % $15,091 $15,091 $2,323 $17,414
Parks Maintenance 3,571,500 3.109 % $38,419 $38,419 $5,915 $44,334
Swim Center Maintenance 672,335 0.585 % $7,232 $7,232 $1,113 $8,345
Urban Forest Services 339,617 0.296 % $3,653 $3,653 $562 $4,215
Facilities Maintenance 1,430,582 1.245 % $15,389 $15,389 $2,369 $17,758
Streets Maintenance 2,212,230 1.926 % $23,797 $23,797 $3,664 $27,461
Stormwater and Flood Control 1,077,395 0.938 % $11,590 $11,590 $1,784 $13,374
Traffic Signals & Lighting 556,237 0.484 % $5,983 $5,983 $921 $6,904
Fleet 1,421,074 1.237 % $15,287 $15,287 $2,353 $17,640
City Administration 1,502,421 1.308 % $16,162 $16,162 $16,162
Transportation/Plan Engineering 1,187,300 1.034 % $12,772 $12,772 $1,966 $14,738
Recreation Administration 844,713 0.735 % $9,087 $9,087 $1,399 $10,486
Recreation Facilities 326,162 0.284 % $3,509 $3,509 $540 $4,049
Youth Services 1,185,547 1.032 % $12,753 $12,753 $1,963 $14,716
Ranger Program 786,460 0.685 % $8,460 $8,460 $1,302 $9,762
Aquatics 620,772 0.540 % $6,678 $6,678 $1,028 $7,706
Police Administration 2,152,330 1.874 % $23,153 $23,153 $3,564 $26,717
Patrol 11,984,965 10.434 % $128,923 $128,923 $19,848 $148,771
Investigations 2,885,594 2.512 % $31,040 $31,040 $4,779 $35,819
Neighborhood Services 282,511 0.246 % $3,039 $3,039 $468 $3,507
Traffic Safety 989,039 0.861 % $10,639 $10,639 $1,638 $12,277
Fire Administration 1,060,873 0.924 % $11,412 $11,412 $1,757 $13,169
Emergency Response 12,350,737 10.752 % $132,857 $132,857 $20,454 $153,311
Hazard Prevention 938,914 0.817 % $10,100 $10,100 $1,555 $11,655
Training Services 129,620 0.113 % $1,394 $1,394 $215 $1,609
Fire Station 29,180 0.025 % $314 $314 $48 $362
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City Attorney
Detail allocation of
City Attorney
Detail page 66
Schedule 6.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.170 % $2,102 $2,102 $324 $2,426
FD202 Downtown Bid Fund 271,977 0.237 % $2,926 $2,926 $450 $3,376
FD601 Water Fund 7,679,816 6.686 % $82,612 $82,612 $12,719 $95,331
FD611 Parking Fund 3,253,276 2.832 % $34,996 $34,996 $5,388 $40,384
FD602 Sewer Fund 8,195,482 7.135 % $88,159 $88,159 $13,573 $101,732
Golf Course 724,556 0.631 % $7,794 $7,794 $1,200 $8,994
Information Services 1,357,744 1.182 % $14,605 $14,605 $2,249 $16,854
FD208 Tourism Bid Fund 1,904,368 1.658 % $20,485 $20,485 $3,154 $23,639
FD621Transit Fund 1,170,299 1.019 % $12,589 $12,589 $1,938 $14,527
FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,427 $1,427 $220 $1,647
Fire Apparatus Service 500,254 0.436 % $5,381 $5,381 $828 $6,209
Police Support Services 3,123,544 2.719 % $33,600 $33,600 $5,173 $38,773
Community Services 601,789 0.524 % $6,473 $6,473 $997 $7,470
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $606 $606 $93 $699
CIP Project Engineering 2,683,531 2.336 % $28,867 $28,867 $4,444 $33,311
Community Services Group 703,825 0.613 % $7,571 $7,571 $7,571
Solid Waste Recycling 260,715 0.227 % $2,805 $2,805 $432 $3,237
Finance Support Services 90,179 0.079 % $970 $970 $149 $1,119
Finance Non Departmental 283,739 0.247 % $3,052 $3,052 $470 $3,522
Office of DEI 988,355 0.860 % $10,632 $10,632 $10,632
Engineering 930,742 0.810 % $10,012 $10,012 $1,541 $11,553
Housing Policy/Homelessness 1,104,545 0.962 % $11,882 $11,882 $1,829 $13,711
Jack House 5,101 0.004 % $55 $55 $8 $63
Recruit Academy 66,984 0.058 % $721 $721 $111 $832
Mobile Crisis Unit 160,605 0.140 % $1,728 $1,728 $266 $1,994
FD212 San Luis Ranch CFD 8,398 0.007 % $90 $90 $14 $104
FD701 General Agency Fund 1,217,765 1.060 % $13,100 $13,100 $2,017 $15,117
FD712 City Of SLO PEG Fund 44,188 0.038 % $475 $475 $73 $548
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $70 $70 $11 $81
FD406 Public Safety Equip Replacement Fund 442,726 0.385 % $4,762 $4,762 $733 $5,495
FD713 SLCUSD PEG Fund 92,697 0.081 % $997 $997 $154 $1,151
Water Resource Recovery 192 $2 $2 $2
Orcutt Area Specific Plan 109,740 0.096 % $1,180 $1,180 $182 $1,362
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $11 $11 $2 $13
FD213 Avila Ranch CFE 4,923 0.004 % $53 $53 $8 $61
FD504 LOVR Impact Fee Fund 114,635 0.100 % $1,233 $1,233 $190 $1,423
FD505 Affordable Housing Fund 1,700,000 1.481 % $18,287 $18,287 $2,817 $21,104
Total 114,867,988 100.000 %$1,235,640 $1,235,640 $184,554 $1,420,194
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 98 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 67
Schedule 6.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 99 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 68
Schedule 6.005
2023
Total City Attorney
City Council $2,523 $2,523
Office of DEI $10,632 $10,632
City Administration $16,162 $16,162
Community Services Group $7,571 $7,571
City Clerk $8,276 $8,276
Finance $29,496 $29,496
Network Services $43,600 $43,600
Information Services $16,854 $16,854
Finance Support Services $1,119 $1,119
Finance Non Departmental $3,522 $3,522
Human Resources $26,109 $26,109
Wellness Program $39 $39
Public Works Administration $17,414 $17,414
Facilities Maintenance $17,758 $17,758
Fleet $17,640 $17,640
CIP Project Engineering $33,311 $33,311
Transportation/Plan Engineering $14,738 $14,738
Insurance ISF Fund $70,885 $70,885
Cultural Activities $4,323 $4,323
Economic Development $12,822 $12,822
Natural Resource Protection $12,202 $12,202
Community Promotion $5,237 $5,237
Community Development Admin $10,439 $10,439
Commissions & Committees $184 $184
Planning $19,788 $19,788
Engineering $11,553 $11,553
Building and Safety $35,943 $35,943
Housing Policy/Homelessness $13,711 $13,711
Parks Maintenance $44,334 $44,334
Swim Center Maintenance $8,345 $8,345
Urban Forest Services $4,215 $4,215
Streets Maintenance $27,461 $27,461
Traffic Signals & Lighting $6,904 $6,904
Stormwater and Flood Control $13,374 $13,374
Water Resource Recovery $2 $2
Solid Waste Recycling $3,237 $3,237
Recreation Administration $10,486 $10,486
Recreation Facilities $4,049 $4,049
Youth Services $14,716 $14,716
Community Services $7,470 $7,470
Ranger Program $9,762 $9,762
Aquatics $7,706 $7,706
Page 100 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 69
Schedule 6.005
2023
Total City Attorney
Golf Course $8,994 $8,994
Jack House $63 $63
Police Administration $26,717 $26,717
Patrol $148,771 $148,771
Investigations $35,819 $35,819
Police Support Services $38,773 $38,773
Neighborhood Services $3,507 $3,507
Traffic Safety $12,277 $12,277
Fire Administration $13,169 $13,169
Emergency Response $153,311 $153,311
Hazard Prevention $11,655 $11,655
Training Services $1,609 $1,609
Recruit Academy $832 $832
Fire Apparatus Service $6,209 $6,209
Fire Station $362 $362
Mobile Crisis Unit $1,994 $1,994
Disaster Assistance $2,426 $2,426
Orcutt Area Specific Plan $1,362 $1,362
FD202 Downtown Bid Fund $3,376 $3,376
FD206 Law Enforcement Grant Fund $1,647 $1,647
FD208 Tourism Bid Fund $23,639 $23,639
FD209 SB1186 CASP Certify Fund $13 $13
FD212 San Luis Ranch CFD $104 $104
FD213 Avila Ranch CFE $61 $61
FD406 Public Safety Equip Replacement Fund $5,495 $5,495
FD504 LOVR Impact Fee Fund $1,423 $1,423
FD505 Affordable Housing Fund $21,104 $21,104
FD601 Water Fund $95,331 $95,331
FD602 Sewer Fund $101,732 $101,732
FD611 Parking Fund $40,384 $40,384
FD621Transit Fund $14,527 $14,527
FD701 General Agency Fund $15,117 $15,117
FD711 Hazardous Mat Task Force Fund $699 $699
FD712 City Of SLO PEG Fund $548 $548
FD713 SLCUSD PEG Fund $1,151 $1,151
FD715 Boysen Ranch Conserv Easemt Fund $81 $81
Total $1,420,194 $1,420,194
Page 101 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 102 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Costs to be allocated
Detail page 71
Schedule 7.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $666,756 $666,756
Allocated additions:
10000000 - Building Charge $2,647 $2,647
1011010 - Office of DEI $89 $1,005 $1,094
1011001 - City Administration $7,819 $2,171 $9,990
1011501 - City Attorney $7,172 $1,104 $8,276
1012000 - Finance $13,477 $13,477
1011101 - Network Services $33,782 $33,782
1011103 - Information Services $6,687 $6,687
1012006 - Finance Support Services $552 $552
1012007 - Finance Non Departmental $937 $937
1013001 - Human Resources $22,258 $22,258
1013003 - Wellness Program $33 $33
1015005 - Facilities Maintenance $12,488 $12,488
8020000 - Insurance ISF Fund $19,783 $19,783
Total allocated additions:$17,727 $114,277 $132,004 $132,004
Total to be allocated $684,483 $114,277 $798,760
Page 103 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 72
Schedule 7.003
2023
Total General & Admin City Clerk Services Public Counter/Main City
Phone
General Government
Wages & Benefits
SALARIES & WAGES $321,788 $70,536 $176,758 $25,711 $48,783
FRINGE BENEFITS $170,516 $37,377 $93,664 $13,624 $25,851
Other Expense and Cost
SERVICES & SUPPLIES $100,873 $22,111 $55,410 $8,060 $15,292
OTHER CONTRACT SERVICES $73,579 $73,579
Departmental Expenditures $666,756 $130,024 $325,832 $47,395 $163,505
Additions: 1st
Other $17,727 $17,727
Functional Cost $684,483 $147,751 $325,832 $47,395 $163,505
Reallocate Admin ($147,751) $89,695 $13,047 $45,009
Allocable Costs $684,483 $415,527 $60,442 $208,514
Unallocated ($208,514)($208,514)
1st Allocation $475,969 $415,527 $60,442
Additions: 2nd
Other $114,277 $114,277
Functional Cost $114,277 $114,277
Reallocate Admin ($114,277) $69,374 $10,091 $34,812
Allocable Costs $114,277 $69,374 $10,091 $34,812
Unallocated ($34,812)($34,812)
2nd Allocation $79,465 $69,374 $10,091
Total allocated $555,434 $484,901 $70,533
Page 104 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 73
Schedule 7.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 9 3.383 % $14,059 $14,059 $3,927 $17,986
Fire Administration 13 4.887 % $20,308 $20,308 $5,672 $25,980
FD601 Water Fund 7 2.632 % $10,935 $10,935 $3,054 $13,989
FD602 Sewer Fund 10 3.759 % $15,621 $15,621 $4,363 $19,984
Recreation Administration 6 2.256 % $9,373 $9,373 $2,618 $11,991
City Administration 95 35.714 % $148,403 $148,403 $148,403
Public Works Administration 40 15.038 % $62,485 $62,485 $17,453 $79,938
City Attorney 12 4.511 % $18,746 $18,746 $18,746
Human Resources 11 4.135 % $17,183 $17,183 $4,799 $21,982
Finance 19 7.143 % $29,681 $29,681 $8,290 $37,971
Community Development Admin 34 12.782 % $53,112 $53,112 $14,835 $67,947
FD611 Parking Fund 5 1.880 % $7,811 $7,811 $2,182 $9,993
FD621Transit Fund 5 1.880 % $7,810 $7,810 $2,181 $9,991
Total 266 100.000 %$415,527 $415,527 $69,374 $484,901
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:Clerk-Agenda item Tracking by Operating program
Page 105 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 74
Schedule 7.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.649 % $392 $392 $69 $461
Facilities Maintenance 500 1.082 % $654 $654 $114 $768
Streets Maintenance 1,600 3.461 % $2,092 $2,092 $365 $2,457
Stormwater and Flood Control 635 1.374 % $830 $830 $145 $975
Traffic Signals & Lighting 200 0.433 % $262 $262 $46 $308
Transportation/Plan Engineering 600 1.298 % $785 $785 $137 $922
Recreation Administration 400 0.865 % $523 $523 $91 $614
Recreation Facilities 100 0.216 % $131 $131 $23 $154
Youth Services 800 1.731 % $1,046 $1,046 $183 $1,229
Community Services 400 0.865 % $523 $523 $91 $614
Ranger Program 800 1.731 % $1,046 $1,046 $183 $1,229
Aquatics 100 0.216 % $131 $131 $23 $154
Golf Course 400 0.865 % $523 $523 $91 $614
Police Administration 650 1.406 % $850 $850 $148 $998
Patrol 4,500 9.735 % $5,884 $5,884 $1,028 $6,912
Investigations 1,400 3.029 % $1,831 $1,831 $320 $2,151
Police Support Services 2,050 4.435 % $2,680 $2,680 $468 $3,148
Neighborhood Services 100 0.216 % $131 $131 $23 $154
Traffic Safety 400 0.865 % $523 $523 $91 $614
Fire Administration 400 0.865 % $523 $523 $91 $614
Emergency Response 4,600 9.951 % $6,015 $6,015 $1,051 $7,066
Hazard Prevention 600 1.298 % $785 $785 $137 $922
FD601 Water Fund 3,389 7.332 % $4,431 $4,431 $774 $5,205
FD621Transit Fund 200 0.433 % $262 $262 $46 $308
City Administration 600 1.298 % $785 $785 $785
Economic Development 100 0.216 % $131 $131 $23 $154
Natural Resource Protection 300 0.649 % $392 $392 $69 $461
Community Promotion 25 0.054 % $33 $33 $6 $39
City Attorney 600 1.298 % $785 $785 $785
Finance 1,500 3.245 % $1,961 $1,961 $343 $2,304
Network Services 855 1.850 % $1,118 $1,118 $195 $1,313
Information Services 850 1.839 % $1,111 $1,111 $194 $1,305
Human Resources 1,000 2.163 % $1,308 $1,308 $228 $1,536
Community Development Admin 500 1.082 % $654 $654 $114 $768
Building and Safety 1,550 3.353 % $2,027 $2,027 $354 $2,381
Public Works Administration 700 1.514 % $915 $915 $160 $1,075
Parks Maintenance 1,300 2.812 % $1,700 $1,700 $297 $1,997
Swim Center Maintenance 100 0.216 % $131 $131 $23 $154
Fire Apparatus Service 200 0.433 % $262 $262 $46 $308
Fleet 500 1.082 % $654 $654 $114 $768
FD611 Parking Fund 1,622 3.509 % $2,121 $2,121 $371 $2,492
Page 106 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 75
Schedule 7.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.894 % $2,354 $2,354 $411 $2,765
Planning 1,000 2.163 % $1,308 $1,308 $228 $1,536
City Council 500 1.082 % $654 $654 $654
Community Services Group 250 0.541 % $327 $327 $327
Housing Policy/Homelessness 400 0.865 % $523 $523 $91 $614
Solid Waste Recycling 200 0.433 % $262 $262 $46 $308
Office of DEI 100 0.216 % $131 $131 $131
Engineering 500 1.082 % $654 $654 $114 $768
FD705 Whale Rock Fund 410 0.887 % $536 $536 $94 $630
FD602 Sewer Fund 3,364 7.277 % $4,399 $4,399 $768 $5,167
Disaster Assistance 100 0.216 % $131 $131 $23 $154
FD208 Tourism Bid Fund 175 0.380 % $222 $222 $41 $263
Total 46,225 100.000 %$60,442 $60,442 $10,091 $70,533
(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 107 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 76
Schedule 7.006
2023
Total City Clerk Services Public Counter/Main City Phone
City Council $654 $654
Office of DEI $131 $131
City Administration $149,188 $148,403 $785
Community Services Group $327 $327
City Attorney $19,531 $18,746 $785
Finance $40,275 $37,971 $2,304
Network Services $1,313 $1,313
Information Services $1,305 $1,305
Human Resources $23,518 $21,982 $1,536
Public Works Administration $81,013 $79,938 $1,075
Facilities Maintenance $768 $768
Fleet $768 $768
CIP Project Engineering $2,765 $2,765
Transportation/Plan Engineering $922 $922
Economic Development $154 $154
Natural Resource Protection $461 $461
Community Promotion $39 $39
Community Development Admin $68,715 $67,947 $768
Planning $1,536 $1,536
Engineering $768 $768
Building and Safety $2,381 $2,381
Housing Policy/Homelessness $614 $614
Parks Maintenance $1,997 $1,997
Swim Center Maintenance $154 $154
Urban Forest Services $461 $461
Streets Maintenance $2,457 $2,457
Traffic Signals & Lighting $308 $308
Stormwater and Flood Control $975 $975
Solid Waste Recycling $308 $308
Recreation Administration $12,605 $11,991 $614
Recreation Facilities $154 $154
Youth Services $1,229 $1,229
Community Services $614 $614
Ranger Program $1,229 $1,229
Aquatics $154 $154
Golf Course $614 $614
Police Administration $18,984 $17,986 $998
Patrol $6,912 $6,912
Investigations $2,151 $2,151
Police Support Services $3,148 $3,148
Page 108 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 77
Schedule 7.006
2023
Total City Clerk Services Public Counter/Main City Phone
Neighborhood Services $154 $154
Traffic Safety $614 $614
Fire Administration $26,594 $25,980 $614
Emergency Response $7,066 $7,066
Hazard Prevention $922 $922
Fire Apparatus Service $308 $308
Disaster Assistance $154 $154
FD208 Tourism Bid Fund $263 $263
FD601 Water Fund $19,194 $13,989 $5,205
FD602 Sewer Fund $25,151 $19,984 $5,167
FD611 Parking Fund $12,485 $9,993 $2,492
FD621Transit Fund $10,299 $9,991 $308
FD705 Whale Rock Fund $630 $630
Total $555,434 $484,901 $70,533
Page 109 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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, Budget, Purchasing and Support Services. It is responsible for managing the City's financial 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;
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 four major activities: business license and tax, accounts receivable, cashier and public counter, 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.
The Purchasing division is responsible for supporting and facilitating the timely and efficient procurement of supplies, materials, equipment and
services required by City departments while ensuring compliance with City policies, applicable government regulations, and best practices in public
sector procurement.
The Budget division is responsible for citywide coordination of the development and preparation of the City’s two-year Financial Plan and annual
budget, as well as quarterly budget reports to the City Council. The division also implements budgetary control and financial reporting in compliance
with adopted plans and budget appropriations.
Costs are allocated as follows:
Business License, Transient Occupancy Tax and Tourism Assessment, and Cannabis - These costs are associated with the revenue
streams identified in the title. Costs are identified but not allocated.
Page 110 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 8.01
FINANCE
NATURE AND EXTENT OF SERVICE
CONTINUED
Accounts Payable - These costs are associated with the payment of the city’s obligations. Costs are allocated based on the number of
accounts payable transactions by department/fund.
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 of the City’s procurement operations. 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 and Tax, Transient Occupancy Tax and Tourism Assessment, and Cannabis 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 time associated with cannabis and are identified but not allocated.
Page 111 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Costs to be allocated
Detail page 79
Schedule 8.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,376,211 $2,376,211
Deductions:
GENERAL GOVERMENT ($37,308)
Total deductions:($37,308)($37,308)
Allocated additions:
10000000 - Building Charge $10,333 $10,333
1011002 - City Council $17,277 $8,861 $26,138
1011010 - Office of DEI $298 $3,348 $3,646
1011001 - City Administration $27,865 $7,738 $35,603
1011501 - City Attorney $25,561 $3,935 $29,496
1011021 - City Clerk $31,642 $8,633 $40,275
1012000 - Finance $3,388 $3,388
1011101 - Network Services $87,513 $87,513
1011103 - Information Services $22,289 $22,289
1012006 - Finance Support Services $1,968 $1,968
1012007 - Finance Non Departmental $2,207 $2,207
1013001 - Human Resources $82,528 $82,528
1013003 - Wellness Program $110 $110
1015005 - Facilities Maintenance $48,752 $48,752
8020000 - Insurance ISF Fund $56,599 $56,599
Total allocated additions:$112,976 $337,869 $450,845 $450,845
Total to be allocated $2,451,879 $337,869 $2,789,748
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Finance
Schedule of costs to be
allocated by function
Detail page 80
Schedule 8.003
2023
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Utility Billing Cashier Budget
Wages & Benefits
SALARIES & WAGES $1,345,228 $285,592 $64,033 $97,933 $157,526 $130,218 $398,187 $15,470 $71,970 $111,385
FRINGE BENEFITS $619,927 $131,611 $29,509 $45,131 $72,593 $60,009 $183,498 $7,129 $33,166 $51,330
Other Expense and Cost
SERVICES AND SUPPLIES $373,748 $79,347 $17,790 $27,209 $43,766 $36,179 $110,629 $4,298 $19,996 $30,946
GENERAL GOVERMENT $37,308 $37,308
Departmental Expenditures $2,376,211 $533,858 $111,332 $170,273 $273,885 $226,406 $692,314 $26,897 $125,132 $193,661
Cost Adjustments
Deductions ($37,308) ($37,308)
Additions: 1st
Other $112,976 $7,717 $9,055 $8,118 $11,330 $55,401 $1,851 $6,669 $12,835
Functional Cost $2,451,879 $496,550 $119,049 $179,328 $282,003 $237,736 $747,715 $28,748 $131,801 $206,496
Reallocate Admin ($496,550) $30,006 $45,892 $73,817 $61,021 $186,592 $7,249 $33,726 $52,195
Allocable Costs $2,451,879 $149,055 $225,220 $355,820 $298,757 $934,307 $35,997 $165,527 $258,691
Unallocated ($177,560) ($149,055)
1st Allocation $2,274,319 $225,220 $355,820 $298,757 $934,307 $35,997 $165,527 $258,691
Additions: 2nd
Finance $3,388 $231 $272 $243 $340 $1,661 $56 $200 $385
Other $334,481 $22,847 $26,809 $24,035 $33,544 $164,021 $5,481 $19,743 $38,001
Functional Cost $337,869 $23,078 $27,081 $24,278 $33,884 $165,682 $5,537 $19,943 $38,386
Allocable Costs $337,869 $23,078 $27,081 $24,278 $33,884 $165,682 $5,537 $19,943 $38,386
Unallocated ($23,078) ($23,078)
2nd Allocation $314,791 $27,081 $24,278 $33,884 $165,682 $5,537 $19,943 $38,386
Total allocated $2,589,110 $252,301 $380,098 $332,641 $1,099,989 $41,534 $185,470 $297,077
Page 113 of 888
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Finance
Schedule of costs to be
allocated by function
Detail page 81
Schedule 8.003
2023
Cannabis
Wages & Benefits
SALARIES & WAGES $12,914
FRINGE BENEFITS $5,951
Other Expense and Cost
SERVICES AND SUPPLIES $3,588
GENERAL GOVERMENT
Departmental Expenditures $22,453
Cost Adjustments
Deductions
Additions: 1st
Other
Functional Cost $22,453
Reallocate Admin $6,052
Allocable Costs $28,505
Unallocated ($28,505)
1st Allocation
Additions: 2nd
Finance
Other
Functional Cost
Allocable Costs
Unallocated
2nd Allocation
Total allocated
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Finance
Detail allocation of
Accounts Payable
Detail page 82
Schedule 8.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 3,493 9.885 % $22,262 $22,262 $2,789 $25,051
FD611 Parking Fund 1,850 5.235 % $11,791 $11,791 $1,477 $13,268
FD602 Sewer Fund 4,048 11.455 % $25,799 $25,799 $3,233 $29,032
FD621Transit Fund 434 1.228 % $2,766 $2,766 $347 $3,113
FD705 Whale Rock Fund 375 1.061 % $2,390 $2,390 $299 $2,689
FD711 Hazardous Mat Task Force Fund 67 0.190 % $427 $427 $54 $481
City Council 127 0.359 % $809 $809 $809
Economic Development 191 0.540 % $1,217 $1,217 $153 $1,370
Natural Resource Protection 285 0.806 % $1,816 $1,816 $228 $2,044
Community Promotion 156 0.441 % $994 $994 $125 $1,119
Finance Support Services 531 1.503 % $3,384 $3,384 $424 $3,808
Human Resources 730 2.066 % $4,653 $4,653 $583 $5,236
Insurance ISF Fund 32 0.091 % $204 $204 $26 $230
Wellness Program 9 0.025 % $57 $57 $7 $64
Community Development Admin 384 1.087 % $2,447 $2,447 $307 $2,754
Commissions & Committees 15 0.042 % $96 $96 $12 $108
Planning 170 0.481 % $1,083 $1,083 $136 $1,219
Building and Safety 282 0.798 % $1,797 $1,797 $225 $2,022
Public Works Administration 392 1.109 % $2,498 $2,498 $313 $2,811
Parks Maintenance 1,324 3.747 % $8,438 $8,438 $1,057 $9,495
Swim Center Maintenance 766 2.168 % $4,882 $4,882 $612 $5,494
Urban Forest Services 150 0.424 % $956 $956 $120 $1,076
Facilities Maintenance 5,097 14.424 % $32,485 $32,485 $4,070 $36,555
Streets Maintenance 551 1.559 % $3,512 $3,512 $440 $3,952
Traffic Signals & Lighting 192 0.543 % $1,224 $1,224 $153 $1,377
Fleet 1,216 3.441 % $7,750 $7,750 $971 $8,721
City Administration 537 1.520 % $3,422 $3,422 $3,422
Transportation/Plan Engineering 195 0.552 % $1,243 $1,243 $156 $1,399
Recreation Administration 358 1.013 % $2,282 $2,282 $286 $2,568
Recreation Facilities 98 0.277 % $625 $625 $78 $703
Youth Services 432 1.222 % $2,753 $2,753 $345 $3,098
Community Services 340 0.962 % $2,167 $2,167 $272 $2,439
Ranger Program 371 1.050 % $2,364 $2,364 $296 $2,660
Aquatics 132 0.374 % $841 $841 $105 $946
Police Administration 1,714 4.850 % $10,924 $10,924 $1,369 $12,293
Patrol 208 0.589 % $1,326 $1,326 $166 $1,492
Investigations 135 0.382 % $860 $860 $108 $968
Police Support Services 108 0.306 % $688 $688 $86 $774
Neighborhood Services 68 0.192 % $433 $433 $54 $487
Traffic Safety 62 0.175 % $395 $395 $50 $445
Emergency Response 316 0.894 % $2,014 $2,014 $252 $2,266
Page 115 of 888
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Finance
Detail allocation of
Accounts Payable
Detail page 83
Schedule 8.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Hazard Prevention 95 0.269 % $605 $605 $76 $681
Training Services 197 0.557 % $1,256 $1,256 $157 $1,413
Fire Station 246 0.696 % $1,568 $1,568 $196 $1,764
Disaster Assistance 84 0.238 % $535 $535 $67 $602
City Attorney 282 0.798 % $1,797 $1,797 $1,797
City Clerk 249 0.705 % $1,587 $1,587 $1,587
Network Services 756 2.139 % $4,818 $4,818 $604 $5,422
Information Services 92 0.260 % $586 $586 $73 $659
Golf Course 637 1.803 % $4,060 $4,060 $509 $4,569
Fire Administration 885 2.504 % $5,640 $5,640 $707 $6,347
Fire Apparatus Service 456 1.290 % $2,906 $2,906 $364 $3,270
FD208 Tourism Bid Fund 302 0.855 % $1,925 $1,925 $241 $2,166
FD202 Downtown Bid Fund 15 0.042 % $96 $96 $12 $108
CIP Project Engineering 174 0.492 % $1,109 $1,109 $139 $1,248
Cultural Activities 2 0.006 % $13 $13 $2 $15
FD201 Local Sales Tax Fund 104 0.294 % $663 $663 $83 $746
FD401 Capital Outlay Engineering 991 2.804 % $6,316 $6,316 $791 $7,107
FD404 Major Facility Replacement Fund 63 0.178 % $402 $402 $50 $452
Solid Waste Recycling 37 0.105 % $236 $236 $30 $266
Community Services Group 104 0.294 % $663 $663 $663
Finance Non Departmental 5 0.014 % $32 $32 $4 $36
FD206 Law Enforcement Grant Fund 16 0.045 % $102 $102 $13 $115
FD402 Fleet Replace 74 0.209 % $472 $472 $59 $531
Office of DEI 128 0.362 % $816 $816 $816
Engineering 63 0.178 % $402 $402 $50 $452
Housing Policy/Homelessness 457 1.293 % $2,913 $2,913 $365 $3,278
Stormwater and Flood Control 244 0.690 % $1,555 $1,555 $195 $1,750
FD403 Info Tech Replacement Fund 128 0.362 % $816 $816 $102 $918
FD507 Transportation Impact Fee Fund 90 0.255 % $574 $574 $72 $646
Jack House 21 0.059 % $134 $134 $17 $151
Mobile Crisis Unit 70 0.198 % $446 $446 $56 $502
FD212 San Luis Ranch CFD 6 0.017 % $38 $38 $5 $43
FD701 General Agency Fund 17 0.048 % $108 $108 $14 $122
FD712 City Of SLO PEG Fund 1 0.003 % $6 $6 $1 $7
FD715 Boysen Ranch Conserv Easemt Fund 9 0.025 % $57 $57 $7 $64
All Other 170 0.481 % $1,083 $1,083 $136 $1,219
Recruit Academy 74 0.209 % $472 $472 $59 $531
Orcutt Area Specific Plan 1 0.003 % $6 $6 $1 $7
FD209 SB1186 CASP Certify Fund 10 0.028 % $64 $64 $8 $72
FD406 Public Safety Equip Replacement Fund 41 0.116 % $261 $261 $33 $294
FD504 LOVR Impact Fee Fund 1 0.010 % $8 $8 ($1) $7
Page 116 of 888
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Finance
Detail allocation of
Accounts Payable
Detail page 84
Schedule 8.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Total 35,338 100.000 %$225,220 $225,220 $27,081 $252,301
(A) Alloc basis:Accounts Payable Transaction Count by Department/Fund
Source:AP Checks worksheet
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Finance
Detail allocation of
Payroll
Detail page 85
Schedule 8.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.664 % $2,363 $2,363 $171 $2,534
Facilities Maintenance 500 1.107 % $3,938 $3,938 $284 $4,222
Streets Maintenance 1,600 3.542 % $12,602 $12,602 $910 $13,512
Stormwater and Flood Control 635 1.406 % $5,002 $5,002 $361 $5,363
Traffic Signals & Lighting 200 0.443 % $1,575 $1,575 $114 $1,689
Transportation/Plan Engineering 600 1.328 % $4,726 $4,726 $341 $5,067
Recreation Administration 400 0.885 % $3,151 $3,151 $228 $3,379
Recreation Facilities 100 0.221 % $788 $788 $57 $845
Youth Services 800 1.771 % $6,301 $6,301 $455 $6,756
Community Services 400 0.885 % $3,151 $3,151 $228 $3,379
Ranger Program 800 1.771 % $6,301 $6,301 $455 $6,756
Aquatics 100 0.221 % $788 $788 $57 $845
Golf Course 400 0.885 % $3,151 $3,151 $228 $3,379
Police Administration 650 1.439 % $5,120 $5,120 $370 $5,490
Patrol 4,500 9.961 % $35,444 $35,444 $2,560 $38,004
Investigations 1,400 3.099 % $11,027 $11,027 $796 $11,823
Police Support Services 2,050 4.538 % $16,147 $16,147 $1,166 $17,313
Neighborhood Services 100 0.221 % $788 $788 $57 $845
Traffic Safety 400 0.885 % $3,151 $3,151 $228 $3,379
Fire Administration 400 0.885 % $3,151 $3,151 $228 $3,379
Emergency Response 4,600 10.183 % $36,232 $36,232 $2,617 $38,849
Hazard Prevention 600 1.328 % $4,726 $4,726 $341 $5,067
FD601 Water Fund 3,389 7.502 % $26,693 $26,693 $1,928 $28,621
FD621Transit Fund 200 0.443 % $1,575 $1,575 $114 $1,689
City Administration 600 1.328 % $4,726 $4,726 $4,726
Economic Development 100 0.221 % $788 $788 $57 $845
Natural Resource Protection 300 0.664 % $2,363 $2,363 $171 $2,534
Community Promotion 25 0.055 % $197 $197 $14 $211
City Attorney 600 1.328 % $4,726 $4,726 $4,726
City Clerk 450 0.996 % $3,544 $3,544 $3,544
Network Services 855 1.893 % $6,734 $6,734 $486 $7,220
Information Services 850 1.882 % $6,695 $6,695 $484 $7,179
Human Resources 1,000 2.214 % $7,876 $7,876 $569 $8,445
Community Development Admin 500 1.107 % $3,938 $3,938 $284 $4,222
Building and Safety 1,550 3.431 % $12,209 $12,209 $882 $13,091
Public Works Administration 700 1.550 % $5,514 $5,514 $398 $5,912
Parks Maintenance 1,300 2.878 % $10,239 $10,239 $740 $10,979
Swim Center Maintenance 100 0.221 % $788 $788 $57 $845
Fire Apparatus Service 200 0.443 % $1,575 $1,575 $114 $1,689
Fleet 500 1.107 % $3,938 $3,938 $284 $4,222
FD611 Parking Fund 1,622 3.590 % $12,776 $12,776 $923 $13,699
Page 118 of 888
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Finance
Detail allocation of
Payroll
Detail page 86
Schedule 8.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.985 % $14,178 $14,178 $1,024 $15,202
Planning 1,000 2.214 % $7,876 $7,876 $569 $8,445
City Council 500 1.107 % $3,938 $3,938 $3,938
Community Services Group 250 0.553 % $1,969 $1,969 $1,969
Housing Policy/Homelessness 400 0.885 % $3,151 $3,151 $228 $3,379
Solid Waste Recycling 200 0.443 % $1,575 $1,575 $114 $1,689
Office of DEI 100 0.221 % $788 $788 $788
Engineering 500 1.107 % $3,938 $3,938 $284 $4,222
FD705 Whale Rock Fund 410 0.908 % $3,229 $3,229 $233 $3,462
FD602 Sewer Fund 3,364 7.447 % $26,496 $26,496 $1,914 $28,410
Disaster Assistance 100 0.221 % $788 $788 $57 $845
FD208 Tourism Bid Fund 175 0.388 % $1,377 $1,377 $98 $1,475
Total 45,175 100.000 %$355,820 $355,820 $24,278 $380,098
(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
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Finance
Detail allocation of
Purchasing
Detail page 87
Schedule 8.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.110 % $330 $330 $330
Economic Development 812,262 2.241 % $6,695 $6,695 $803 $7,498
Natural Resource Protection 266,214 0.735 % $2,194 $2,194 $263 $2,457
Community Promotion 377,056 1.040 % $3,108 $3,108 $373 $3,481
City Attorney 286,577 0.791 % $2,362 $2,362 $2,362
City Clerk 174,452 0.481 % $1,438 $1,438 $1,438
Finance 411,056 1.134 % $3,388 $3,388 $3,388
Network Services 2,158,515 5.955 % $17,792 $17,792 $2,133 $19,925
Information Services 46,646 0.129 % $384 $384 $46 $430
Human Resources 698,539 1.927 % $5,758 $5,758 $690 $6,448
Community Development Admin 173,129 0.478 % $1,427 $1,427 $171 $1,598
Commissions & Committees 4,735 0.013 % $39 $39 $5 $44
Planning 296,679 0.819 % $2,445 $2,445 $293 $2,738
Public Works Administration 119,717 0.330 % $987 $987 $118 $1,105
Parks Maintenance 2,110,602 5.823 % $17,397 $17,397 $2,086 $19,483
Swim Center Maintenance 529,698 1.461 % $4,366 $4,366 $524 $4,890
Urban Forest Services 149,745 0.413 % $1,234 $1,234 $148 $1,382
Facilities Maintenance 783,400 2.161 % $6,457 $6,457 $774 $7,231
Streets Maintenance 955,154 2.635 % $7,873 $7,873 $944 $8,817
Traffic Signals & Lighting 296,478 0.818 % $2,444 $2,444 $293 $2,737
Fleet 897,880 2.477 % $7,401 $7,401 $887 $8,288
City Administration 213,358 0.589 % $1,759 $1,759 $1,759
Transportation/Plan Engineering 176,894 0.488 % $1,458 $1,458 $175 $1,633
Recreation Administration 86,190 0.238 % $710 $710 $85 $795
Recreation Facilities 55,201 0.152 % $455 $455 $55 $510
Youth Services 161,220 0.445 % $1,329 $1,329 $159 $1,488
Community Services 155,320 0.429 % $1,280 $1,280 $154 $1,434
Aquatics 88,161 0.243 % $727 $727 $87 $814
Golf Course 242,671 0.670 % $2,000 $2,000 $240 $2,240
Police Administration 951,147 2.624 % $7,840 $7,840 $940 $8,780
Patrol 170,709 0.471 % $1,407 $1,407 $169 $1,576
Investigations 102,868 0.284 % $848 $848 $102 $950
Police Support Services 166,078 0.458 % $1,369 $1,369 $164 $1,533
Neighborhood Services 39,042 0.108 % $322 $322 $39 $361
Traffic Safety 27,351 0.075 % $225 $225 $27 $252
Fire Administration 217,063 0.599 % $1,789 $1,789 $215 $2,004
Emergency Response 146,507 0.404 % $1,208 $1,208 $145 $1,353
Fire Apparatus Service 220,011 0.607 % $1,814 $1,814 $217 $2,031
Hazard Prevention 85,849 0.237 % $708 $708 $85 $793
Training Services 129,620 0.358 % $1,068 $1,068 $128 $1,196
Disaster Assistance 20,019 0.055 % $165 $165 $20 $185
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Finance
Detail allocation of
Purchasing
Detail page 88
Schedule 8.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,719,953 4.745 % $14,177 $14,177 $1,700 $15,877
FD611 Parking Fund 1,563,224 4.313 % $12,886 $12,886 $1,545 $14,431
FD602 Sewer Fund 3,229,062 8.909 % $26,617 $26,617 $3,191 $29,808
FD621Transit Fund 974,320 2.688 % $8,031 $8,031 $963 $8,994
FD705 Whale Rock Fund 568,828 1.569 % $4,689 $4,689 $562 $5,251
FD711 Hazardous Mat Task Force Fund 46,211 0.127 % $381 $381 $46 $427
Finance Non Departmental 222,242 0.613 % $1,832 $1,832 $220 $2,052
CIP Project Engineering 109,445 0.302 % $902 $902 $108 $1,010
Solid Waste Recycling 44,896 0.124 % $370 $370 $44 $414
Community Services Group 115,198 0.318 % $950 $950 $950
Building and Safety 911,580 2.515 % $7,514 $7,514 $901 $8,415
Stormwater and Flood Control 238,293 0.657 % $1,964 $1,964 $236 $2,200
FD206 Law Enforcement Grant Fund 20,203 0.056 % $167 $167 $20 $187
FD601 Water Fund 2,610,669 7.203 % $21,519 $21,519 $2,580 $24,099
Insurance ISF Fund 2,865,566 7.906 % $23,621 $23,621 $2,832 $26,453
Office of DEI 718,456 1.982 % $5,922 $5,922 $5,922
Engineering 45,134 0.125 % $372 $372 $45 $417
Housing Policy/Homelessness 471,850 1.302 % $3,889 $3,889 $466 $4,355
Mobile Crisis Unit 99,532 0.275 % $820 $820 $98 $918
Cultural Activities 348,269 0.961 % $2,871 $2,871 $344 $3,215
Finance Support Services 90,179 0.249 % $743 $743 $89 $832
Wellness Program 3,201 0.009 % $26 $26 $3 $29
Jack House 5,101 0.014 % $42 $42 $5 $47
Recruit Academy 66,984 0.185 % $552 $552 $66 $618
Fire Station 29,180 0.081 % $241 $241 $29 $270
FD202 Downtown Bid Fund 271,977 0.750 % $2,242 $2,242 $269 $2,511
FD212 San Luis Ranch CFD 8,398 0.023 % $69 $69 $8 $77
FD406 Public Safety Equip Replacement Fund 442,726 1.222 % $3,649 $3,649 $438 $4,087
FD701 General Agency Fund 1,217,765 3.360 % $10,038 $10,038 $1,204 $11,242
FD712 City Of SLO PEG Fund 44,188 0.122 % $364 $364 $44 $408
FD713 SLCUSD PEG Fund 92,697 0.256 % $764 $764 $92 $856
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $53 $53 $6 $59
Ranger Program 68,110 0.188 % $561 $561 $67 $628
Orcutt Area Specific Plan 109,740 0.303 % $905 $905 $108 $1,013
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $9 $9 $1 $10
FD213 Avila Ranch CFE 4,923 0.014 % $41 $41 $5 $46
FD504 LOVR Impact Fee Fund 114,635 0.316 % $945 $945 $113 $1,058
FD505 Affordable Housing Fund 1,700,000 4.692 % $14,019 $14,019 $1,679 $15,698
Total 36,244,150 100.000 %$298,757 $298,757 $33,884 $332,641
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
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Finance
Detail allocation of
Purchasing
Detail page 89
Schedule 8.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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Finance
Detail allocation of
General Finance
Detail page 90
Schedule 8.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.204 % $1,903 $1,903 $1,903
Cultural Activities 348,269 0.302 % $2,826 $2,826 $526 $3,352
Economic Development 1,032,915 0.897 % $8,381 $8,381 $1,561 $9,942
Natural Resource Protection 983,010 0.854 % $7,976 $7,976 $1,486 $9,462
Community Promotion 421,838 0.366 % $3,423 $3,423 $638 $4,061
City Attorney 1,424,496 1.237 % $11,558 $11,558 $11,558
City Clerk 666,756 0.579 % $5,410 $5,410 $5,410
Network Services 3,512,394 3.050 % $28,499 $28,499 $5,308 $33,807
Human Resources 2,103,351 1.827 % $17,066 $17,066 $3,179 $20,245
Insurance ISF Fund 5,710,479 4.959 % $46,334 $46,334 $8,630 $54,964
Wellness Program 3,201 0.003 % $26 $26 $5 $31
Community Development Admin 840,891 0.730 % $6,823 $6,823 $1,271 $8,094
Commissions & Committees 14,819 0.013 % $120 $120 $22 $142
Planning 1,594,072 1.384 % $12,934 $12,934 $2,409 $15,343
Building and Safety 2,895,572 2.515 % $23,494 $23,494 $4,376 $27,870
Public Works Administration 1,402,863 1.218 % $11,383 $11,383 $2,120 $13,503
Parks Maintenance 3,571,500 3.102 % $28,979 $28,979 $5,398 $34,377
Swim Center Maintenance 672,335 0.584 % $5,455 $5,455 $1,016 $6,471
Urban Forest Services 339,617 0.295 % $2,756 $2,756 $513 $3,269
Facilities Maintenance 1,430,582 1.242 % $11,608 $11,608 $2,162 $13,770
Streets Maintenance 2,212,230 1.921 % $17,950 $17,950 $3,343 $21,293
Stormwater and Flood Control 1,077,395 0.936 % $8,742 $8,742 $1,628 $10,370
Traffic Signals & Lighting 556,237 0.483 % $4,513 $4,513 $841 $5,354
Fleet 1,421,074 1.234 % $11,530 $11,530 $2,148 $13,678
City Administration 1,502,421 1.305 % $12,190 $12,190 $12,190
Transportation/Plan Engineering 1,187,300 1.031 % $9,634 $9,634 $1,794 $11,428
Recreation Administration 844,713 0.734 % $6,854 $6,854 $1,277 $8,131
Recreation Facilities 326,162 0.283 % $2,646 $2,646 $493 $3,139
Youth Services 1,185,547 1.030 % $9,619 $9,619 $1,792 $11,411
Ranger Program 786,460 0.683 % $6,381 $6,381 $1,189 $7,570
Aquatics 620,772 0.539 % $5,037 $5,037 $938 $5,975
Police Administration 2,152,330 1.869 % $17,464 $17,464 $3,253 $20,717
Patrol 11,984,965 10.408 % $97,244 $97,244 $18,113 $115,357
Investigations 2,885,594 2.506 % $23,413 $23,413 $4,361 $27,774
Neighborhood Services 282,511 0.245 % $2,292 $2,292 $427 $2,719
Traffic Safety 989,039 0.859 % $8,025 $8,025 $1,495 $9,520
Fire Administration 1,060,873 0.921 % $8,608 $8,608 $1,603 $10,211
Emergency Response 12,350,737 10.726 % $100,212 $100,212 $18,666 $118,878
Hazard Prevention 938,914 0.815 % $7,618 $7,618 $1,419 $9,037
Training Services 129,620 0.113 % $1,052 $1,052 $196 $1,248
Fire Station 29,180 0.025 % $237 $237 $44 $281
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Finance
Detail allocation of
General Finance
Detail page 91
Schedule 8.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.170 % $1,585 $1,585 $295 $1,880
FD202 Downtown Bid Fund 271,977 0.236 % $2,207 $2,207 $411 $2,618
FD601 Water Fund 7,679,816 6.669 % $62,313 $62,313 $11,606 $73,919
FD611 Parking Fund 3,253,276 2.825 % $26,397 $26,397 $4,917 $31,314
FD602 Sewer Fund 8,195,482 7.117 % $66,497 $66,497 $12,386 $78,883
Golf Course 724,556 0.629 % $5,879 $5,879 $1,095 $6,974
FD705 Whale Rock Fund 1,233,383 1.071 % $10,007 $10,007 $1,864 $11,871
Information Services 1,357,744 1.179 % $11,017 $11,017 $2,052 $13,069
FD208 Tourism Bid Fund 1,904,368 1.654 % $15,452 $15,452 $2,878 $18,330
FD621Transit Fund 1,170,299 1.016 % $9,496 $9,496 $1,769 $11,265
FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,076 $1,076 $200 $1,276
Fire Apparatus Service 500,254 0.434 % $4,059 $4,059 $756 $4,815
Police Support Services 3,123,544 2.713 % $25,344 $25,344 $4,721 $30,065
Community Services 601,789 0.523 % $4,883 $4,883 $909 $5,792
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $457 $457 $85 $542
CIP Project Engineering 2,683,531 2.330 % $21,774 $21,774 $4,056 $25,830
Community Services Group 703,825 0.611 % $5,711 $5,711 $5,711
Solid Waste Recycling 260,715 0.226 % $2,115 $2,115 $394 $2,509
Finance Support Services 90,179 0.078 % $732 $732 $136 $868
Finance Non Departmental 283,739 0.246 % $2,302 $2,302 $429 $2,731
Office of DEI 988,355 0.858 % $8,019 $8,019 $8,019
Engineering 930,742 0.808 % $7,552 $7,552 $1,407 $8,959
Housing Policy/Homelessness 1,104,545 0.959 % $8,962 $8,962 $1,669 $10,631
Jack House 5,101 0.004 % $41 $41 $8 $49
Recruit Academy 66,984 0.058 % $543 $543 $101 $644
Mobile Crisis Unit 160,605 0.139 % $1,303 $1,303 $243 $1,546
FD212 San Luis Ranch CFD 8,398 0.007 % $68 $68 $13 $81
FD701 General Agency Fund 1,217,765 1.058 % $9,881 $9,881 $1,840 $11,721
FD712 City Of SLO PEG Fund 44,188 0.038 % $359 $359 $67 $426
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $53 $53 $10 $63
FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $3,592 $3,592 $669 $4,261
FD713 SLCUSD PEG Fund 92,697 0.081 % $752 $752 $140 $892
Water Resource Recovery 192 $2 $2 $2
Orcutt Area Specific Plan 109,740 0.095 % $890 $890 $166 $1,056
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $9 $9 $2 $11
FD213 Avila Ranch CFE 4,923 0.004 % $40 $40 $7 $47
FD504 LOVR Impact Fee Fund 114,635 0.100 % $930 $930 $173 $1,103
FD505 Affordable Housing Fund 1,700,000 1.482 % $13,793 $13,793 $2,568 $16,361
Total 115,149,657 100.000 %$934,307 $934,307 $165,682 $1,099,989
(A) Alloc basis:Total Operating Expenditures by Department/Division
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Finance
Detail allocation of
General Finance
Detail page 92
Schedule 8.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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Finance
Detail allocation of
Utility Billing
Detail page 93
Schedule 8.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % $17,999 $17,999 $2,769 $20,768
FD602 Sewer Fund 50 50.000 % $17,998 $17,998 $2,768 $20,766
Total 100 100.000 %$35,997 $35,997 $5,537 $41,534
(A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)
Source:Salary & Wage Analysis
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Finance
Detail allocation of
Cashier
Detail page 94
Schedule 8.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 727 7.270 % $12,034 $12,034 $1,450 $13,484
FD621Transit Fund 106 1.060 % $1,755 $1,755 $211 $1,966
FD601 Water Fund 1,406 14.060 % $23,273 $23,273 $2,804 $26,077
FD602 Sewer Fund 1,406 14.060 % $23,273 $23,273 $2,804 $26,077
All Other 6,355 63.550 % $105,192 $105,192 $12,674 $117,866
Total 10,000 100.000 %$165,527 $165,527 $19,943 $185,470
(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
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Finance
Detail allocation of
Budget
Detail page 95
Schedule 8.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.204 % $527 $527 $527
Cultural Activities 348,269 0.302 % $782 $782 $122 $904
Economic Development 1,032,915 0.897 % $2,321 $2,321 $362 $2,683
Natural Resource Protection 983,010 0.854 % $2,208 $2,208 $344 $2,552
Community Promotion 421,838 0.366 % $948 $948 $148 $1,096
City Attorney 1,424,496 1.237 % $3,200 $3,200 $3,200
City Clerk 666,756 0.579 % $1,498 $1,498 $1,498
Network Services 3,512,394 3.050 % $7,891 $7,891 $1,230 $9,121
Human Resources 2,103,351 1.827 % $4,725 $4,725 $736 $5,461
Insurance ISF Fund 5,710,479 4.959 % $12,829 $12,829 $1,999 $14,828
Wellness Program 3,201 0.003 % $7 $7 $1 $8
Community Development Admin 840,891 0.730 % $1,889 $1,889 $294 $2,183
Commissions & Committees 14,819 0.013 % $33 $33 $5 $38
Planning 1,594,072 1.384 % $3,581 $3,581 $558 $4,139
Building and Safety 2,895,572 2.515 % $6,505 $6,505 $1,014 $7,519
Public Works Administration 1,402,863 1.218 % $3,152 $3,152 $491 $3,643
Parks Maintenance 3,571,500 3.102 % $8,024 $8,024 $1,251 $9,275
Swim Center Maintenance 672,335 0.584 % $1,510 $1,510 $235 $1,745
Urban Forest Services 339,617 0.295 % $763 $763 $119 $882
Facilities Maintenance 1,430,582 1.242 % $3,214 $3,214 $501 $3,715
Streets Maintenance 2,212,230 1.921 % $4,970 $4,970 $775 $5,745
Stormwater and Flood Control 1,077,395 0.936 % $2,420 $2,420 $377 $2,797
Traffic Signals & Lighting 556,237 0.483 % $1,250 $1,250 $195 $1,445
Fleet 1,421,074 1.234 % $3,193 $3,193 $498 $3,691
City Administration 1,502,421 1.305 % $3,375 $3,375 $3,375
Transportation/Plan Engineering 1,187,300 1.031 % $2,667 $2,667 $416 $3,083
Recreation Administration 844,713 0.734 % $1,898 $1,898 $296 $2,194
Recreation Facilities 326,162 0.283 % $733 $733 $114 $847
Youth Services 1,185,547 1.030 % $2,663 $2,663 $415 $3,078
Ranger Program 786,460 0.683 % $1,767 $1,767 $275 $2,042
Aquatics 620,772 0.539 % $1,395 $1,395 $217 $1,612
Police Administration 2,152,330 1.869 % $4,835 $4,835 $754 $5,589
Patrol 11,984,965 10.408 % $26,925 $26,925 $4,196 $31,121
Investigations 2,885,594 2.506 % $6,483 $6,483 $1,010 $7,493
Neighborhood Services 282,511 0.245 % $635 $635 $99 $734
Traffic Safety 989,039 0.859 % $2,222 $2,222 $346 $2,568
Fire Administration 1,060,873 0.921 % $2,383 $2,383 $371 $2,754
Emergency Response 12,350,737 10.726 % $27,747 $27,747 $4,325 $32,072
Hazard Prevention 938,914 0.815 % $2,109 $2,109 $329 $2,438
Training Services 129,620 0.113 % $291 $291 $45 $336
Fire Station 29,180 0.025 % $66 $66 $10 $76
Page 128 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Budget
Detail page 96
Schedule 8.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.170 % $439 $439 $68 $507
FD202 Downtown Bid Fund 271,977 0.236 % $611 $611 $95 $706
FD601 Water Fund 7,679,816 6.669 % $17,253 $17,253 $2,689 $19,942
FD611 Parking Fund 3,253,276 2.825 % $7,309 $7,309 $1,139 $8,448
FD602 Sewer Fund 8,195,482 7.117 % $18,412 $18,412 $2,870 $21,282
Golf Course 724,556 0.629 % $1,628 $1,628 $254 $1,882
FD705 Whale Rock Fund 1,233,383 1.071 % $2,771 $2,771 $432 $3,203
Information Services 1,357,744 1.179 % $3,050 $3,050 $475 $3,525
FD208 Tourism Bid Fund 1,904,368 1.654 % $4,278 $4,278 $667 $4,945
FD621Transit Fund 1,170,299 1.016 % $2,629 $2,629 $410 $3,039
FD206 Law Enforcement Grant Fund 132,648 0.115 % $298 $298 $46 $344
Fire Apparatus Service 500,254 0.434 % $1,124 $1,124 $175 $1,299
Police Support Services 3,123,544 2.713 % $7,017 $7,017 $1,094 $8,111
Community Services 601,789 0.523 % $1,352 $1,352 $211 $1,563
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $127 $127 $20 $147
CIP Project Engineering 2,683,531 2.330 % $6,029 $6,029 $940 $6,969
Community Services Group 703,825 0.611 % $1,581 $1,581 $1,581
Solid Waste Recycling 260,715 0.226 % $586 $586 $91 $677
Finance Support Services 90,179 0.078 % $203 $203 $32 $235
Finance Non Departmental 283,739 0.246 % $637 $637 $99 $736
Office of DEI 988,355 0.858 % $2,220 $2,220 $2,220
Engineering 930,742 0.808 % $2,091 $2,091 $326 $2,417
Housing Policy/Homelessness 1,104,545 0.959 % $2,481 $2,481 $387 $2,868
Jack House 5,101 0.004 % $11 $11 $2 $13
Recruit Academy 66,984 0.058 % $150 $150 $23 $173
Mobile Crisis Unit 160,605 0.139 % $361 $361 $56 $417
FD212 San Luis Ranch CFD 8,398 0.007 % $19 $19 $3 $22
FD701 General Agency Fund 1,217,765 1.058 % $2,736 $2,736 $426 $3,162
FD712 City Of SLO PEG Fund 44,188 0.038 % $99 $99 $15 $114
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $15 $15 $2 $17
FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $995 $995 $155 $1,150
FD713 SLCUSD PEG Fund 92,697 0.081 % $208 $208 $32 $240
Water Resource Recovery 192
Orcutt Area Specific Plan 109,740 0.095 % $247 $247 $38 $285
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $2 $2 $2
FD213 Avila Ranch CFE 4,923 0.004 % $11 $11 $2 $13
FD504 LOVR Impact Fee Fund 114,635 0.100 % $258 $258 $40 $298
FD505 Affordable Housing Fund 1,700,000 1.482 % $3,819 $3,819 $599 $4,418
Total 115,149,657 100.000 %$258,691 $258,691 $38,386 $297,077
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 129 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Budget
Detail page 97
Schedule 8.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 98
Schedule 8.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget
City Council $7,507 $809 $3,938 $330 $1,903 $527
Office of DEI $17,765 $816 $788 $5,922 $8,019 $2,220
City Administration $25,472 $3,422 $4,726 $1,759 $12,190 $3,375
Community Services Group $10,874 $663 $1,969 $950 $5,711 $1,581
City Attorney $23,643 $1,797 $4,726 $2,362 $11,558 $3,200
City Clerk $13,477 $1,587 $3,544 $1,438 $5,410 $1,498
Finance $3,388 $3,388
Network Services $75,495 $5,422 $7,220 $19,925 $33,807 $9,121
Information Services $24,862 $659 $7,179 $430 $13,069 $3,525
Finance Support Services $5,743 $3,808 $832 $868 $235
Finance Non Departmental $5,555 $36 $2,052 $2,731 $736
Human Resources $45,835 $5,236 $8,445 $6,448 $20,245 $5,461
Wellness Program $132 $64 $29 $31 $8
Public Works Administration $26,974 $2,811 $5,912 $1,105 $13,503 $3,643
Facilities Maintenance $65,493 $36,555 $4,222 $7,231 $13,770 $3,715
Fleet $38,600 $8,721 $4,222 $8,288 $13,678 $3,691
CIP Project Engineering $50,259 $1,248 $15,202 $1,010 $25,830 $6,969
Transportation/Plan Engineering $22,610 $1,399 $5,067 $1,633 $11,428 $3,083
Insurance ISF Fund $96,475 $230 $26,453 $54,964 $14,828
Cultural Activities $7,486 $15 $3,215 $3,352 $904
Economic Development $22,338 $1,370 $845 $7,498 $9,942 $2,683
Natural Resource Protection $19,049 $2,044 $2,534 $2,457 $9,462 $2,552
Community Promotion $9,968 $1,119 $211 $3,481 $4,061 $1,096
Community Development Admin $18,851 $2,754 $4,222 $1,598 $8,094 $2,183
Commissions & Committees $332 $108 $44 $142 $38
Planning $31,884 $1,219 $8,445 $2,738 $15,343 $4,139
Engineering $16,467 $452 $4,222 $417 $8,959 $2,417
Building and Safety $58,917 $2,022 $13,091 $8,415 $27,870 $7,519
Housing Policy/Homelessness $24,511 $3,278 $3,379 $4,355 $10,631 $2,868
Parks Maintenance $83,609 $9,495 $10,979 $19,483 $34,377 $9,275
Swim Center Maintenance $19,445 $5,494 $845 $4,890 $6,471 $1,745
Urban Forest Services $9,143 $1,076 $2,534 $1,382 $3,269 $882
Streets Maintenance $53,319 $3,952 $13,512 $8,817 $21,293 $5,745
Traffic Signals & Lighting $12,602 $1,377 $1,689 $2,737 $5,354 $1,445
Stormwater and Flood Control $22,480 $1,750 $5,363 $2,200 $10,370 $2,797
Water Resource Recovery $2 $2
Solid Waste Recycling $5,555 $266 $1,689 $414 $2,509 $677
Recreation Administration $17,067 $2,568 $3,379 $795 $8,131 $2,194
Recreation Facilities $6,044 $703 $845 $510 $3,139 $847
Youth Services $25,831 $3,098 $6,756 $1,488 $11,411 $3,078
Community Services $14,607 $2,439 $3,379 $1,434 $5,792 $1,563
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Finance
Departmental Cost
Allocation Summary
Detail page 99
Schedule 8.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget
Ranger Program $19,656 $2,660 $6,756 $628 $7,570 $2,042
Aquatics $10,192 $946 $845 $814 $5,975 $1,612
Golf Course $19,044 $4,569 $3,379 $2,240 $6,974 $1,882
Jack House $260 $151 $47 $49 $13
Police Administration $52,869 $12,293 $5,490 $8,780 $20,717 $5,589
Patrol $187,550 $1,492 $38,004 $1,576 $115,357 $31,121
Investigations $49,008 $968 $11,823 $950 $27,774 $7,493
Police Support Services $57,796 $774 $17,313 $1,533 $30,065 $8,111
Neighborhood Services $5,146 $487 $845 $361 $2,719 $734
Traffic Safety $16,164 $445 $3,379 $252 $9,520 $2,568
Fire Administration $24,695 $6,347 $3,379 $2,004 $10,211 $2,754
Emergency Response $193,418 $2,266 $38,849 $1,353 $118,878 $32,072
Hazard Prevention $18,016 $681 $5,067 $793 $9,037 $2,438
Training Services $4,193 $1,413 $1,196 $1,248 $336
Recruit Academy $1,966 $531 $618 $644 $173
Fire Apparatus Service $13,104 $3,270 $1,689 $2,031 $4,815 $1,299
Fire Station $2,391 $1,764 $270 $281 $76
Mobile Crisis Unit $3,383 $502 $918 $1,546 $417
Disaster Assistance $4,019 $602 $845 $185 $1,880 $507
Orcutt Area Specific Plan $2,361 $7 $1,013 $1,056 $285
FD201 Local Sales Tax Fund $746 $746
FD202 Downtown Bid Fund $5,943 $108 $2,511 $2,618 $706
FD206 Law Enforcement Grant Fund $1,922 $115 $187 $1,276 $344
FD208 Tourism Bid Fund $42,793 $2,166 $1,475 $15,877 $18,330 $4,945
FD209 SB1186 CASP Certify Fund $95 $72 $10 $11 $2
FD212 San Luis Ranch CFD $223 $43 $77 $81 $22
FD213 Avila Ranch CFE $106 $46 $47 $13
FD401 Capital Outlay Engineering $7,107 $7,107
FD402 Fleet Replace $531 $531
FD403 Info Tech Replacement Fund $918 $918
FD404 Major Facility Replacement Fund $452 $452
FD406 Public Safety Equip Replacement Fund $9,792 $294 $4,087 $4,261 $1,150
FD504 LOVR Impact Fee Fund $2,466 $7 $1,058 $1,103 $298
FD505 Affordable Housing Fund $36,477 $15,698 $16,361 $4,418
FD507 Transportation Impact Fee Fund $646 $646
FD601 Water Fund $218,477 $25,051 $28,621 $24,099 $73,919 $20,768 $26,077 $19,942
FD602 Sewer Fund $234,258 $29,032 $28,410 $29,808 $78,883 $20,766 $26,077 $21,282
FD611 Parking Fund $94,644 $13,268 $13,699 $14,431 $31,314 $13,484 $8,448
FD621Transit Fund $30,066 $3,113 $1,689 $8,994 $11,265 $1,966 $3,039
FD701 General Agency Fund $26,247 $122 $11,242 $11,721 $3,162
FD705 Whale Rock Fund $26,476 $2,689 $3,462 $5,251 $11,871 $3,203
Page 132 of 888
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Finance
Departmental Cost
Allocation Summary
Detail page 100
Schedule 8.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget
FD711 Hazardous Mat Task Force Fund $1,597 $481 $427 $542 $147
FD712 City Of SLO PEG Fund $955 $7 $408 $426 $114
FD713 SLCUSD PEG Fund $1,988 $856 $892 $240
FD715 Boysen Ranch Conserv Easemt Fund $203 $64 $59 $63 $17
All Other $119,085 $1,219 $117,866
Total $2,589,110 $252,301 $380,098 $332,641 $1,099,989 $41,534 $185,470 $297,077
Page 133 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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.
Page 134 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 9.01
NETWORK SERVICES
NATURE AND EXTENT OF SERVICE
CONTINUED
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.
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.
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Costs to be allocated
Detail page 102
Schedule 9.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,512,394 $3,512,394
Allocated additions:
10000000 - Building Charge $5,037 $5,037
1011010 - Office of DEI $170 $1,909 $2,079
1011001 - City Administration $68,171 $18,852 $87,023
1011501 - City Attorney $37,783 $5,817 $43,600
1011021 - City Clerk $1,118 $195 $1,313
1012000 - Finance $65,734 $9,761 $75,495
1011101 - Network Services $19,045 $19,045
1011103 - Information Services $57,297 $57,297
1012006 - Finance Support Services $2,909 $2,909
1012007 - Finance Non Departmental $11,592 $11,592
1013001 - Human Resources $43,655 $43,655
1013003 - Wellness Program $62 $62
1015005 - Facilities Maintenance $23,763 $23,763
1015008 - Fleet $15,826 $15,826
8020000 - Insurance ISF Fund $137,744 $137,744
Total allocated additions:$178,013 $348,427 $526,440 $526,440
Total to be allocated $3,690,407 $348,427 $4,038,834
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Network Services
Schedule of costs to be
allocated by function
Detail page 103
Schedule 9.003
2023
Total General & Admin Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios
Wages & Benefits
SALARIES & WAGES $928,904 $359,114 $106,824 $67,531 $59,357 $2,880 $113,233 $134,877 $47,374
FRINGE BENEFITS $424,975 $164,295 $48,872 $30,896 $27,156 $1,317 $51,804 $61,706 $21,674
Other Expense and Cost
SERVICES & SUPPLIES $9,852 $3,809 $1,133 $716 $630 $31 $1,201 $1,431 $502
DATA PROCESSING SERVICES $687,653 $4,472 $155,247 $384,703 $65,881 $73,350 $4,000
PARKING $1,020 $1,020
CONTRACT SERVICES $680,946 $5,024 $31,646 $291,069 $12,704 $38,423 $140,147 $79,281
ELECTRIC UTILITIES SERVICE $5,219
COMMUNICATION SERVICE $296,339 $3,071 $91
OFFICE SUPPLIES $341,872 $29,223 $243,829 $20,756 $2,213 $31,765 $12,304 $1,782
MISC MATERIALS & SUPPLIES $11,424 $1,962 $8,644 $818
RENTS AND LEASES $82,355
MEMBERSHIP & CERTIFICATION $1,225 $1,225
EDUCATION & TRAINING $39,106 $5,014 $3,559 $30,533
TRIPS AND MEETINGS $1,504 $1,504
Departmental Expenditures $3,512,394 $579,733 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431
Additions: 1st
Other $178,013 $178,013
Functional Cost $3,690,407 $757,746 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431
Reallocate Admin ($757,746) $154,989 $213,476 $26,370 $1,092 $78,111 $109,506 $40,161
Allocable Costs $3,690,407 $754,834 $1,039,680 $128,430 $5,320 $380,418 $533,321 $195,592
1st Allocation $3,690,407 $754,834 $1,039,680 $128,430 $5,320 $380,418 $533,321 $195,592
Additions: 2nd
Other $348,427 $348,427
Functional Cost $348,427 $348,427
Reallocate Admin ($348,427) $71,267 $98,161 $12,126 $502 $35,917 $50,353 $18,467
Allocable Costs $348,427 $71,267 $98,161 $12,126 $502 $35,917 $50,353 $18,467
2nd Allocation $348,427 $71,267 $98,161 $12,126 $502 $35,917 $50,353 $18,467
Total allocated $4,038,834 $826,101 $1,137,841 $140,556 $5,822 $416,335 $583,674 $214,059
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 104
Schedule 9.003
2023
Telemetry Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Wages & Benefits
SALARIES & WAGES $1,393 $8,081 $7,431 $13,283 $7,526
FRINGE BENEFITS $637 $3,697 $3,400 $6,077 $3,444
Other Expense and Cost
SERVICES & SUPPLIES $15 $86 $79 $141 $78
DATA PROCESSING SERVICES
PARKING
CONTRACT SERVICES $15,566 $600 $66,486
ELECTRIC UTILITIES SERVICE $5,219
COMMUNICATION SERVICE $151,417 $135,842 $5,918
OFFICE SUPPLIES
MISC MATERIALS & SUPPLIES
RENTS AND LEASES $2,400 $36,467 $43,488
MEMBERSHIP & CERTIFICATION
EDUCATION & TRAINING
TRIPS AND MEETINGS
Departmental Expenditures $2,045 $178,847 $146,752 $2,400 $61,787 $54,536 $72,404
Additions: 1st
Other
Functional Cost $2,045 $178,847 $146,752 $2,400 $61,787 $54,536 $72,404
Reallocate Admin $528 $46,211 $37,918 $620 $15,965 $14,091 $18,708
Allocable Costs $2,573 $225,058 $184,670 $3,020 $77,752 $68,627 $91,112
1st Allocation $2,573 $225,058 $184,670 $3,020 $77,752 $68,627 $91,112
Additions: 2nd
Other
Functional Cost
Reallocate Admin $243 $21,249 $17,435 $285 $7,341 $6,479 $8,602
Allocable Costs $243 $21,249 $17,435 $285 $7,341 $6,479 $8,602
2nd Allocation $243 $21,249 $17,435 $285 $7,341 $6,479 $8,602
Total allocated $2,816 $246,307 $202,105 $3,305 $85,093 $75,106 $99,714
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Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 105
Schedule 9.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 710 1.340 % $10,113 $10,113 $1,044 $11,157
Recreation Administration 500 0.944 % $7,122 $7,122 $735 $7,857
Transportation/Plan Engineering 687 1.296 % $9,786 $9,786 $1,010 $10,796
City Administration 700 1.321 % $9,971 $9,971 $9,971
City Attorney 760 1.434 % $10,826 $10,826 $10,826
City Clerk 461 0.870 % $6,567 $6,567 $6,567
Human Resources 1,050 1.981 % $14,957 $14,957 $1,544 $16,501
Finance 1,550 2.925 % $22,079 $22,079 $22,079
Fleet 657 1.240 % $9,359 $9,359 $966 $10,325
City Council 500 0.944 % $7,122 $7,122 $7,122
Police Administration 650 1.227 % $9,259 $9,259 $956 $10,215
Fire Administration 475 0.896 % $6,766 $6,766 $698 $7,464
FD601 Water Fund 3,289 6.207 % $46,850 $46,850 $4,836 $51,686
FD602 Sewer Fund 3,564 6.726 % $50,767 $50,767 $5,240 $56,007
FD705 Whale Rock Fund 410 0.774 % $5,840 $5,840 $603 $6,443
Stormwater and Flood Control 635 1.198 % $9,045 $9,045 $934 $9,979
FD621Transit Fund 300 0.566 % $4,273 $4,273 $441 $4,714
Recreation Facilities 392 0.740 % $5,584 $5,584 $576 $6,160
Building and Safety 1,722 3.250 % $24,529 $24,529 $2,532 $27,061
Planning 1,103 2.081 % $15,711 $15,711 $1,622 $17,333
Economic Development 100 0.189 % $1,424 $1,424 $147 $1,571
Natural Resource Protection 446 0.842 % $6,353 $6,353 $656 $7,009
Community Development Admin 500 0.944 % $7,122 $7,122 $735 $7,857
Parks Maintenance 1,496 2.823 % $21,309 $21,309 $2,199 $23,508
Streets Maintenance 1,500 2.831 % $21,366 $21,366 $2,205 $23,571
Traffic Signals & Lighting 200 0.377 % $2,849 $2,849 $294 $3,143
Youth Services 2,075 3.916 % $29,557 $29,557 $3,051 $32,608
Community Services 606 1.144 % $8,632 $8,632 $891 $9,523
Ranger Program 992 1.872 % $14,130 $14,130 $1,458 $15,588
Aquatics 1,197 2.259 % $17,050 $17,050 $1,760 $18,810
Patrol 4,500 8.492 % $64,099 $64,099 $6,616 $70,715
Investigations 1,400 2.642 % $19,942 $19,942 $2,058 $22,000
Neighborhood Services 270 0.510 % $3,846 $3,846 $397 $4,243
Traffic Safety 400 0.755 % $5,698 $5,698 $588 $6,286
Emergency Response 4,600 8.681 % $65,524 $65,524 $6,763 $72,287
Hazard Prevention 600 1.132 % $8,547 $8,547 $882 $9,429
Golf Course 667 1.259 % $9,501 $9,501 $981 $10,482
Police Support Services 2,050 3.869 % $29,201 $29,201 $3,014 $32,215
Information Services 850 1.604 % $12,108 $12,108 $1,250 $13,358
Fire Apparatus Service 200 0.377 % $2,849 $2,849 $294 $3,143
FD611 Parking Fund 2,178 4.110 % $31,024 $31,024 $3,202 $34,226
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Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 106
Schedule 9.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,914 3.612 % $27,264 $27,264 $2,814 $30,078
Tourism and Bid Promotion 175 0.330 % $2,493 $2,493 $257 $2,750
Facilities Maintenance 500 0.944 % $7,122 $7,122 $735 $7,857
Urban Forest Services 300 0.566 % $4,273 $4,273 $441 $4,714
Swim Center Maintenance 150 0.283 % $2,137 $2,137 $221 $2,358
Community Promotion 25 0.047 % $356 $356 $37 $393
Community Services Group 250 0.472 % $3,561 $3,561 $3,561
Commissions & Committees 98 0.185 % $1,396 $1,396 $144 $1,540
Engineering 575 1.085 % $8,190 $8,190 $845 $9,035
Housing Policy/Homelessness 500 0.944 % $7,122 $7,122 $735 $7,857
Solid Waste Recycling 200 0.377 % $2,849 $2,849 $294 $3,143
Office of DEI 298 0.562 % $4,245 $4,245 $4,245
Mobile Crisis Unit 100 0.189 % $1,424 $1,424 $147 $1,571
Disaster Assistance 100 0.189 % $1,424 $1,424 $147 $1,571
All Other 865 1.627 % $12,321 $12,321 $1,272 $13,593
Total 52,992 100.000 %$754,834 $754,834 $71,267 $826,101
(A) Alloc basis:Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
Source:
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Network Services
Detail allocation of
Enterprise Apps
Detail page 107
Schedule 9.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $6,682 $6,682 $704 $7,386
Facilities Maintenance 500 1.071 % $11,137 $11,137 $1,174 $12,311
Streets Maintenance 1,600 3.428 % $35,640 $35,640 $3,756 $39,396
Stormwater and Flood Control 635 1.360 % $14,145 $14,145 $1,490 $15,635
Traffic Signals & Lighting 200 0.428 % $4,455 $4,455 $469 $4,924
Transportation/Plan Engineering 600 1.285 % $13,365 $13,365 $1,408 $14,773
Recreation Administration 400 0.857 % $8,910 $8,910 $939 $9,849
Recreation Facilities 100 0.214 % $2,227 $2,227 $235 $2,462
Youth Services 800 1.714 % $17,820 $17,820 $1,878 $19,698
Community Services 400 0.857 % $8,910 $8,910 $939 $9,849
Ranger Program 800 1.714 % $17,820 $17,820 $1,878 $19,698
Aquatics 100 0.214 % $2,227 $2,227 $235 $2,462
Golf Course 400 0.857 % $8,910 $8,910 $939 $9,849
Police Administration 650 1.393 % $14,479 $14,479 $1,526 $16,005
Patrol 4,500 9.641 % $100,237 $100,237 $10,563 $110,800
Investigations 1,400 2.999 % $31,185 $31,185 $3,286 $34,471
Police Support Services 2,050 4.392 % $45,664 $45,664 $4,812 $50,476
Neighborhood Services 100 0.214 % $2,227 $2,227 $235 $2,462
Traffic Safety 400 0.857 % $8,910 $8,910 $939 $9,849
Fire Administration 400 0.857 % $8,910 $8,910 $939 $9,849
Emergency Response 4,600 9.855 % $102,464 $102,464 $10,797 $113,261
Hazard Prevention 600 1.285 % $13,365 $13,365 $1,408 $14,773
FD601 Water Fund 3,389 7.261 % $75,490 $75,490 $7,955 $83,445
FD621Transit Fund 200 0.428 % $4,455 $4,455 $469 $4,924
City Administration 600 1.285 % $13,365 $13,365 $13,365
Economic Development 100 0.214 % $2,227 $2,227 $235 $2,462
Natural Resource Protection 300 0.643 % $6,682 $6,682 $704 $7,386
Community Promotion 25 0.054 % $557 $557 $59 $616
City Attorney 600 1.285 % $13,365 $13,365 $13,365
City Clerk 450 0.964 % $10,024 $10,024 $10,024
Finance 1,500 3.214 % $33,412 $33,412 $33,412
Network Services 855 1.832 % $19,045 $19,045 $19,045
Information Services 850 1.821 % $18,934 $18,934 $1,995 $20,929
Human Resources 1,000 2.142 % $22,275 $22,275 $2,347 $24,622
Community Development Admin 500 1.071 % $11,137 $11,137 $1,174 $12,311
Building and Safety 1,550 3.321 % $34,526 $34,526 $3,638 $38,164
Public Works Administration 700 1.500 % $15,592 $15,592 $1,643 $17,235
Parks Maintenance 1,300 2.785 % $28,957 $28,957 $3,051 $32,008
Swim Center Maintenance 100 0.214 % $2,227 $2,227 $235 $2,462
Fire Apparatus Service 200 0.428 % $4,455 $4,455 $469 $4,924
Fleet 500 1.071 % $11,137 $11,137 $1,174 $12,311
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Network Services
Detail allocation of
Enterprise Apps
Detail page 108
Schedule 9.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $36,130 $36,130 $3,807 $39,937
CIP Project Engineering 1,800 3.856 % $40,095 $40,095 $4,225 $44,320
Planning 1,000 2.142 % $22,275 $22,275 $2,347 $24,622
City Council 500 1.071 % $11,137 $11,137 $11,137
Community Services Group 250 0.536 % $5,569 $5,569 $5,569
Housing Policy/Homelessness 400 0.857 % $8,910 $8,910 $939 $9,849
Solid Waste Recycling 200 0.428 % $4,455 $4,455 $469 $4,924
Office of DEI 100 0.214 % $2,227 $2,227 $2,227
Engineering 500 1.071 % $11,137 $11,137 $1,174 $12,311
FD705 Whale Rock Fund 410 0.878 % $9,133 $9,133 $962 $10,095
FD602 Sewer Fund 3,364 7.207 % $74,933 $74,933 $7,896 $82,829
Disaster Assistance 100 0.214 % $2,227 $2,227 $235 $2,462
FD208 Tourism Bid Fund 175 0.383 % $3,901 $3,901 $410 $4,311
Total 46,675 100.000 %$1,039,680 $1,039,680 $98,161 $1,137,841
(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:
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Network Services
Detail allocation of
MDC Support
Detail page 109
Schedule 9.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Patrol 43 63.235 % $81,213 $81,213 $7,668 $88,881
Emergency Response 23 33.824 % $43,440 $43,440 $4,101 $47,541
FD611 Parking Fund 2 2.941 % $3,777 $3,777 $357 $4,134
Total 68 100.000 %$128,430 $128,430 $12,126 $140,556
(A) Alloc basis:Number of MDCs by Fund/Department/Division
Source:
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Tablet Support
Detail page 110
Schedule 9.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 400 1.127 % $60 $60 $60
Information Services 1,125 3.169 % $169 $169 $19 $188
Facilities Maintenance 600 1.690 % $90 $90 $10 $100
City Administration 700 1.972 % $105 $105 $105
Police Support Services 100 0.282 % $15 $15 $2 $17
FD601 Water Fund 2,800 7.887 % $420 $420 $46 $466
FD602 Sewer Fund 3,325 9.366 % $498 $498 $55 $553
Finance 2,100 5.915 % $315 $315 $315
Human Resources 1,100 3.099 % $165 $165 $18 $183
Community Development Admin 600 1.690 % $90 $90 $10 $100
Recreation Administration 600 1.690 % $90 $90 $10 $100
Police Administration 200 0.563 % $30 $30 $3 $33
Fire Administration 400 1.127 % $60 $60 $7 $67
Hazard Prevention 650 1.831 % $97 $97 $11 $108
City Attorney 700 1.972 % $105 $105 $105
Public Works Administration 800 2.254 % $120 $120 $13 $133
Transportation/Plan Engineering 700 1.972 % $105 $105 $12 $117
Aquatics 300 0.845 % $45 $45 $5 $50
Economic Development 200 0.563 % $30 $30 $3 $33
Natural Resource Protection 700 1.972 % $105 $105 $12 $117
City Clerk 600 1.690 % $90 $90 $90
Fleet 600 1.690 % $90 $90 $10 $100
Planning 1,000 2.817 % $150 $150 $16 $166
Recreation Facilities 200 0.563 % $30 $30 $3 $33
Ranger Program 700 1.972 % $105 $105 $12 $117
FD611 Parking Fund 200 0.563 % $30 $30 $3 $33
CIP Project Engineering 2,200 6.197 % $330 $330 $36 $366
Tourism and Bid Promotion 75 0.211 % $11 $11 $1 $12
Building and Safety 1,650 4.648 % $247 $247 $27 $274
Urban Forest Services 200 0.563 % $30 $30 $3 $33
Youth Services 800 2.254 % $120 $120 $13 $133
Community Services 500 1.408 % $75 $75 $8 $83
Golf Course 600 1.690 % $90 $90 $10 $100
Fire Apparatus Service 200 0.563 % $30 $30 $3 $33
FD621Transit Fund 300 0.845 % $45 $45 $5 $50
FD705 Whale Rock Fund 400 1.127 % $60 $60 $7 $67
All Other 1,255 3.535 % $188 $188 $21 $209
Community Services Group 300 0.845 % $45 $45 $45
Engineering 700 1.972 % $105 $105 $12 $117
Housing Policy/Homelessness 500 1.408 % $75 $75 $8 $83
Parks Maintenance 700 1.972 % $105 $105 $12 $117
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Network Services
Detail allocation of
Tablet Support
Detail page 111
Schedule 9.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Emergency Response 1,200 3.380 % $180 $180 $20 $200
Stormwater and Flood Control 495 1.394 % $74 $74 $8 $82
Solid Waste Recycling 200 0.563 % $30 $30 $3 $33
Community Promotion 25 0.070 % $4 $4 $4
Office of DEI 200 0.563 % $30 $30 $30
Streets Maintenance 100 0.282 % $15 $15 $2 $17
Patrol 800 2.254 % $120 $120 $13 $133
Mobile Crisis Unit 200 0.563 % $30 $30 $3 $33
Swim Center Maintenance 100 0.282 % $15 $15 $2 $17
Traffic Signals & Lighting 200 0.563 % $30 $30 $3 $33
Investigations 200 0.567 % $27 $27 $2 $29
Total 35,500 100.000 %$5,320 $5,320 $502 $5,822
(A) Alloc basis:Number of Tablets by Fund/Department/Division
Source:
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Server Support
Detail page 112
Schedule 9.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 38 0.176 % $669 $669 $669
Economic Development 8 0.037 % $141 $141 $14 $155
Natural Resource Protection 46 0.213 % $810 $810 $80 $890
City Attorney 46 0.213 % $810 $810 $810
City Clerk 131 0.606 % $2,307 $2,307 $2,307
Finance 737 3.412 % $12,979 $12,979 $12,979
Information Services 1,073 4.967 % $18,897 $18,897 $1,873 $20,770
Human Resources 107 0.495 % $1,884 $1,884 $187 $2,071
Community Development Admin 592 2.741 % $10,426 $10,426 $1,033 $11,459
Planning 638 2.954 % $11,236 $11,236 $1,113 $12,349
Building and Safety 642 2.972 % $11,306 $11,306 $1,120 $12,426
Public Works Administration 257 1.190 % $4,526 $4,526 $449 $4,975
Parks Maintenance 315 1.458 % $5,548 $5,548 $550 $6,098
Facilities Maintenance 438 2.028 % $7,714 $7,714 $764 $8,478
Streets Maintenance 284 1.315 % $5,002 $5,002 $496 $5,498
Stormwater and Flood Control 265 1.227 % $4,667 $4,667 $462 $5,129
Traffic Signals & Lighting 515 2.384 % $9,070 $9,070 $899 $9,969
Fleet 254 1.176 % $4,473 $4,473 $443 $4,916
City Administration 69 0.319 % $1,215 $1,215 $1,215
Transportation/Plan Engineering 569 2.634 % $10,021 $10,021 $993 $11,014
Recreation Administration 26 0.120 % $458 $458 $45 $503
Recreation Facilities 31 0.144 % $546 $546 $54 $600
Youth Services 61 0.282 % $1,074 $1,074 $106 $1,180
Community Services 54 0.250 % $951 $951 $94 $1,045
Ranger Program 38 0.176 % $669 $669 $66 $735
Aquatics 54 0.250 % $951 $951 $94 $1,045
Golf Course 46 0.213 % $810 $810 $80 $890
Police Administration 54 0.250 % $951 $951 $94 $1,045
Patrol 629 2.912 % $11,077 $11,077 $1,098 $12,175
Investigations 415 1.921 % $7,309 $7,309 $724 $8,033
Police Support Services 230 1.065 % $4,051 $4,051 $401 $4,452
Neighborhood Services 315 1.458 % $5,548 $5,548 $550 $6,098
Traffic Safety 323 1.495 % $5,688 $5,688 $564 $6,252
Fire Administration 38 0.176 % $669 $669 $66 $735
Emergency Response 729 3.375 % $12,839 $12,839 $1,272 $14,111
Hazard Prevention 557 2.579 % $9,809 $9,809 $972 $10,781
FD601 Water Fund 1,614 7.472 % $28,424 $28,424 $2,817 $31,241
FD611 Parking Fund 109 0.505 % $1,920 $1,920 $190 $2,110
FD621Transit Fund 431 1.995 % $7,590 $7,590 $752 $8,342
FD705 Whale Rock Fund 731 3.384 % $12,874 $12,874 $1,276 $14,150
CIP Project Engineering 307 1.421 % $5,407 $5,407 $536 $5,943
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Server Support
Detail page 113
Schedule 9.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Tourism and Bid Promotion 15 0.069 % $264 $264 $26 $290
Urban Forest Services 223 1.032 % $3,927 $3,927 $389 $4,316
Swim Center Maintenance 215 0.995 % $3,786 $3,786 $375 $4,161
All Other 4,975 23.031 % $87,615 $87,615 $8,683 $96,298
Fire Apparatus Service 15 0.069 % $264 $264 $26 $290
FD602 Sewer Fund 1,788 8.277 % $31,489 $31,489 $3,120 $34,609
Engineering 554 2.567 % $9,757 $9,757 $971 $10,728
Total 21,601 100.000 %$380,418 $380,418 $35,917 $416,335
(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:
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 114
Schedule 9.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 16 0.506 % $2,697 $2,697 $2,697
Economic Development 3 0.095 % $506 $506 $51 $557
Natural Resource Protection 20 0.632 % $3,371 $3,371 $340 $3,711
City Attorney 34 1.075 % $5,731 $5,731 $5,731
City Clerk 67 2.118 % $11,293 $11,293 $11,293
Finance 59 1.865 % $9,945 $9,945 $9,945
Information Services 25 0.790 % $4,214 $4,214 $425 $4,639
Human Resources 46 1.454 % $7,754 $7,754 $783 $8,537
Community Development Admin 31 0.980 % $5,225 $5,225 $528 $5,753
Planning 64 2.023 % $10,788 $10,788 $1,089 $11,877
Building and Safety 48 1.517 % $8,091 $8,091 $817 $8,908
Public Works Administration 39 1.233 % $6,574 $6,574 $664 $7,238
Parks Maintenance 20 0.632 % $3,371 $3,371 $340 $3,711
Facilities Maintenance 21 0.664 % $3,540 $3,540 $357 $3,897
Streets Maintenance 19 0.601 % $3,203 $3,203 $323 $3,526
Traffic Signals & Lighting 11 0.348 % $1,854 $1,854 $187 $2,041
Fleet 20 0.632 % $3,371 $3,371 $340 $3,711
City Administration 29 0.917 % $4,888 $4,888 $4,888
Transportation/Plan Engineering 23 0.727 % $3,877 $3,877 $391 $4,268
Recreation Administration 13 0.411 % $2,191 $2,191 $221 $2,412
Recreation Facilities 64 2.023 % $10,788 $10,788 $1,089 $11,877
Youth Services 30 0.948 % $5,057 $5,057 $511 $5,568
Community Services 27 0.853 % $4,551 $4,551 $459 $5,010
Ranger Program 19 0.601 % $3,203 $3,203 $323 $3,526
Aquatics 29 0.917 % $4,888 $4,888 $493 $5,381
Golf Course 14 0.442 % $2,360 $2,360 $238 $2,598
Police Administration 45 1.422 % $7,585 $7,585 $766 $8,351
Patrol 159 5.025 % $26,801 $26,801 $2,706 $29,507
Investigations 43 1.359 % $7,248 $7,248 $732 $7,980
Police Support Services 329 10.398 % $55,456 $55,456 $5,599 $61,055
Neighborhood Services 5 0.158 % $843 $843 $85 $928
Traffic Safety 28 0.885 % $4,720 $4,720 $476 $5,196
Fire Administration 24 0.759 % $4,045 $4,045 $408 $4,453
Emergency Response 246 7.775 % $41,466 $41,466 $4,186 $45,652
Hazard Prevention 29 0.917 % $4,888 $4,888 $493 $5,381
FD601 Water Fund 182 5.752 % $30,678 $30,678 $3,097 $33,775
FD611 Parking Fund 248 7.838 % $41,803 $41,803 $4,220 $46,023
FD621Transit Fund 28 0.885 % $4,720 $4,720 $476 $5,196
FD705 Whale Rock Fund 31 0.980 % $5,225 $5,225 $528 $5,753
Stormwater and Flood Control 7 0.221 % $1,180 $1,180 $119 $1,299
CIP Project Engineering 36 1.138 % $6,068 $6,068 $613 $6,681
Page 148 of 888
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Network Services
Detail allocation of
Network Support
Detail page 115
Schedule 9.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Tourism and Bid Promotion 7 0.221 % $1,180 $1,180 $119 $1,299
Urban Forest Services 2 0.063 % $337 $337 $34 $371
Swim Center Maintenance 14 0.442 % $2,360 $2,360 $238 $2,598
All Other 662 20.923 % $111,586 $111,586 $11,265 $122,851
FD602 Sewer Fund 248 7.835 % $41,801 $41,801 $4,224 $46,025
Total 3,164 100.000 %$533,321 $533,321 $50,353 $583,674
(A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division
Source:
Page 149 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 116
Schedule 9.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 1 0.275 % $537 $537 $537
Police Administration 5 1.374 % $2,687 $2,687 $254 $2,941
Fire Administration 5 1.374 % $2,687 $2,687 $254 $2,941
FD601 Water Fund 32 8.791 % $17,195 $17,195 $1,628 $18,823
Stormwater and Flood Control 1 0.275 % $537 $537 $51 $588
FD611 Parking Fund 5 1.374 % $2,687 $2,687 $254 $2,941
FD621Transit Fund 28 7.692 % $15,046 $15,046 $1,424 $16,470
Recreation Facilities 2 0.549 % $1,075 $1,075 $102 $1,177
Building and Safety 4 1.099 % $2,149 $2,149 $203 $2,352
Parks Maintenance 15 4.121 % $8,060 $8,060 $763 $8,823
Traffic Signals & Lighting 2 0.549 % $1,075 $1,075 $102 $1,177
Ranger Program 3 0.824 % $1,612 $1,612 $153 $1,765
Patrol 71 19.505 % $38,151 $38,151 $3,612 $41,763
Investigations 24 6.593 % $12,896 $12,896 $1,221 $14,117
Police Support Services 7 1.923 % $3,761 $3,761 $356 $4,117
Neighborhood Services 6 1.648 % $3,224 $3,224 $305 $3,529
Traffic Safety 11 3.022 % $5,911 $5,911 $560 $6,471
Emergency Response 85 23.352 % $45,674 $45,674 $4,324 $49,998
Hazard Prevention 11 3.022 % $5,911 $5,911 $560 $6,471
Economic Development 1 0.275 % $537 $537 $51 $588
Streets Maintenance 12 3.297 % $6,448 $6,448 $610 $7,058
Fleet 2 0.549 % $1,075 $1,075 $102 $1,177
CIP Project Engineering 7 1.923 % $3,761 $3,761 $356 $4,117
Urban Forest Services 2 0.549 % $1,075 $1,075 $102 $1,177
Facilities Maintenance 5 1.374 % $2,687 $2,687 $254 $2,941
All Other 2 0.549 % $1,075 $1,075 $102 $1,177
FD602 Sewer Fund 15 4.122 % $8,059 $8,059 $764 $8,823
Total 364 100.000 %$195,592 $195,592 $18,467 $214,059
(A) Alloc basis:Number of Assigned Radios by Fund/Department
Source:
Page 150 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 117
Schedule 9.011
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 33 47.826 % $1,231 $1,231 $116 $1,347
FD602 Sewer Fund 32 46.377 % $1,193 $1,193 $113 $1,306
FD705 Whale Rock Fund 4 5.797 % $149 $149 $14 $163
Total 69 100.000 %$2,573 $2,573 $243 $2,816
(A) Alloc basis:Number of Controllers by Fund/Div/Dept
Source:
Page 151 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 118
Schedule 9.012
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 1 0.217 % $488 $488 $50 $538
Finance 3 0.651 % $1,465 $1,465 $1,465
Information Services 11 2.386 % $5,370 $5,370 $547 $5,917
Human Resources 5 1.085 % $2,441 $2,441 $249 $2,690
Building and Safety 22 4.772 % $10,740 $10,740 $1,095 $11,835
Public Works Administration 4 0.868 % $1,953 $1,953 $199 $2,152
Parks Maintenance 16 3.471 % $7,811 $7,811 $796 $8,607
Streets Maintenance 15 3.254 % $7,323 $7,323 $746 $8,069
Fleet 4 0.868 % $1,953 $1,953 $199 $2,152
Police Administration 7 1.518 % $3,417 $3,417 $348 $3,765
Patrol 82 17.787 % $40,032 $40,032 $4,081 $44,113
Investigations 27 5.857 % $13,181 $13,181 $1,344 $14,525
Police Support Services 10 2.169 % $4,882 $4,882 $498 $5,380
Fire Administration 24 5.206 % $11,717 $11,717 $1,194 $12,911
Emergency Response 35 7.592 % $17,087 $17,087 $1,742 $18,829
Hazard Prevention 12 2.603 % $5,858 $5,858 $597 $6,455
City Administration 8 1.735 % $3,906 $3,906 $3,906
Ranger Program 6 1.302 % $2,929 $2,929 $299 $3,228
Community Development Admin 4 0.868 % $1,953 $1,953 $199 $2,152
Traffic Signals & Lighting 1 0.217 % $488 $488 $50 $538
Neighborhood Services 4 0.868 % $1,953 $1,953 $199 $2,152
FD611 Parking Fund 27 5.857 % $13,181 $13,181 $1,344 $14,525
City Attorney 2 0.434 % $976 $976 $976
Youth Services 11 2.386 % $5,370 $5,370 $547 $5,917
City Clerk 1 0.217 % $488 $488 $488
Traffic Safety 2 0.434 % $976 $976 $100 $1,076
Fire Apparatus Service 2 0.434 % $976 $976 $100 $1,076
Facilities Maintenance 7 1.518 % $3,417 $3,417 $348 $3,765
City Council 15 3.254 % $7,323 $7,323 $7,323
CIP Project Engineering 18 3.905 % $8,788 $8,788 $896 $9,684
Urban Forest Services 8 1.735 % $3,906 $3,906 $398 $4,304
Recreation Administration 2 0.434 % $976 $976 $100 $1,076
Golf Course 4 0.868 % $1,953 $1,953 $199 $2,152
All Other 20 4.338 % $9,764 $9,764 $995 $10,759
Community Services Group 4 0.868 % $1,953 $1,953 $1,953
Office of DEI 1 0.217 % $488 $488 $488
Housing Policy/Homelessness 1 0.217 % $488 $488 $50 $538
Community Services 4 0.868 % $1,953 $1,953 $199 $2,152
FD621Transit Fund 27 5.857 % $13,181 $13,181 $1,344 $14,525
Tourism and Bid Promotion 2 0.434 % $976 $976 $100 $1,076
Planning 1 0.217 % $488 $488 $50 $538
Page 152 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 119
Schedule 9.012
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 1 0.214 % $490 $490 $47 $537
FD601 Water Fund
FD602 Sewer Fund
FD705 Whale Rock Fund
Total 461 100.000 %$225,058 $225,058 $21,249 $246,307
(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department
Source:
Page 153 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 120
Schedule 9.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 180 2.098 % $3,874 $3,874 $402 $4,276
Recreation Administration 100 1.166 % $2,152 $2,152 $224 $2,376
Transportation/Plan Engineering 70 0.816 % $1,507 $1,507 $156 $1,663
City Administration 120 1.399 % $2,583 $2,583 $2,583
City Attorney 100 1.166 % $2,152 $2,152 $2,152
City Clerk 140 1.632 % $3,013 $3,013 $3,013
Human Resources 210 2.448 % $4,520 $4,520 $469 $4,989
Finance 340 3.963 % $7,318 $7,318 $7,318
Facilities Maintenance 210 2.448 % $4,520 $4,520 $469 $4,989
Fleet 50 0.583 % $1,076 $1,076 $112 $1,188
Police Administration 530 6.177 % $11,407 $11,407 $1,185 $12,592
Fire Administration 320 3.730 % $6,887 $6,887 $715 $7,602
FD601 Water Fund 360 4.196 % $7,748 $7,748 $805 $8,553
FD602 Sewer Fund 480 5.594 % $10,331 $10,331 $1,073 $11,404
FD611 Parking Fund 560 6.527 % $12,053 $12,053 $1,252 $13,305
FD621Transit Fund 120 1.399 % $2,583 $2,583 $268 $2,851
Recreation Facilities 150 1.748 % $3,228 $3,228 $335 $3,563
Engineering 60 0.699 % $1,291 $1,291 $134 $1,425
Building and Safety 240 2.797 % $5,166 $5,166 $536 $5,702
Planning 210 2.448 % $4,520 $4,520 $469 $4,989
Economic Development 10 0.117 % $215 $215 $22 $237
Natural Resource Protection 40 0.466 % $861 $861 $89 $950
Information Services 70 0.816 % $1,507 $1,507 $156 $1,663
Community Development Admin 140 1.632 % $3,013 $3,013 $313 $3,326
Parks Maintenance 340 3.963 % $7,318 $7,318 $760 $8,078
Streets Maintenance 80 0.932 % $1,722 $1,722 $179 $1,901
Traffic Signals & Lighting 40 0.466 % $861 $861 $89 $950
Youth Services 130 1.515 % $2,798 $2,798 $291 $3,089
Community Services 70 0.816 % $1,507 $1,507 $156 $1,663
Ranger Program 40 0.466 % $861 $861 $89 $950
Aquatics 90 1.049 % $1,937 $1,937 $201 $2,138
Patrol 700 8.159 % $15,066 $15,066 $1,565 $16,631
Investigations 260 3.030 % $5,596 $5,596 $581 $6,177
Police Support Services 505 5.886 % $10,869 $10,869 $1,129 $11,998
Neighborhood Services 40 0.466 % $861 $861 $89 $950
Traffic Safety 30 0.350 % $646 $646 $67 $713
Emergency Response 645 7.517 % $13,883 $13,883 $1,442 $15,325
Hazard Prevention 60 0.699 % $1,291 $1,291 $134 $1,425
Golf Course 50 0.583 % $1,076 $1,076 $112 $1,188
Fire Apparatus Service 10 0.117 % $215 $215 $22 $237
City Council 40 0.466 % $861 $861 $861
Page 154 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 121
Schedule 9.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 240 2.797 % $5,166 $5,166 $536 $5,702
Urban Forest Services 40 0.466 % $861 $861 $89 $950
Swim Center Maintenance 10 0.117 % $215 $215 $22 $237
FD705 Whale Rock Fund 50 0.583 % $1,076 $1,076 $112 $1,188
All Other 190 2.214 % $4,089 $4,089 $425 $4,514
Community Services Group 40 0.466 % $861 $861 $861
Tourism and Bid Promotion 20 0.233 % $430 $430 $45 $475
Solid Waste Recycling 20 0.233 % $430 $430 $45 $475
Training Services 10 0.117 % $215 $215 $22 $237
Stormwater and Flood Control 20 0.229 % $434 $434 $49 $483
Total 8,580 100.000 %$184,670 $184,670 $17,435 $202,105
(A) Alloc basis:Number of Telephones by Fund/Department
Source:
Page 155 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 122
Schedule 9.014
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 1 100.000 % $3,020 $3,020 $285 $3,305
Total 1 100.000 %$3,020 $3,020 $285 $3,305
(A) Alloc basis:
Source:
Page 156 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 123
Schedule 9.015
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 300 23.077 % $17,943 $17,943 $1,694 $19,637
Fire Administration 200 15.385 % $11,962 $11,962 $1,129 $13,091
FD601 Water Fund 150 11.538 % $8,971 $8,971 $847 $9,818
FD602 Sewer Fund 150 11.538 % $8,971 $8,971 $847 $9,818
Public Works Administration 200 15.385 % $11,962 $11,962 $1,129 $13,091
Traffic Signals & Lighting 100 7.692 % $5,981 $5,981 $565 $6,546
FD621Transit Fund 200 15.385 % $11,962 $11,962 $1,130 $13,092
Total 1,300 100.000 %$77,752 $77,752 $7,341 $85,093
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 157 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 124
Schedule 9.016
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2 28.571 % $19,608 $19,608 $1,851 $21,459
Fire Administration 2 28.571 % $19,608 $19,608 $1,851 $21,459
Public Works Administration 1 14.286 % $9,804 $9,804 $926 $10,730
FD705 Whale Rock Fund 2 28.572 % $19,607 $19,607 $1,851 $21,458
Total 7 100.000 %$68,627 $68,627 $6,479 $75,106
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 158 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 125
Schedule 9.017
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2,959 4.087 % $3,724 $3,724 $352 $4,076
Fire Administration 2,959 4.087 % $3,724 $3,724 $352 $4,076
All Other 66,487 91.826 % $83,664 $83,664 $7,898 $91,562
Total 72,405 100.000 %$91,112 $91,112 $8,602 $99,714
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 159 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 126
Schedule 9.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
City Council $29,869 $7,122 $11,137 $60 $669 $2,697
Office of DEI $6,990 $4,245 $2,227 $30
City Administration $36,570 $9,971 $13,365 $105 $1,215 $4,888 $537
Community Services Group $11,989 $3,561 $5,569 $45
City Attorney $33,965 $10,826 $13,365 $105 $810 $5,731
City Clerk $33,782 $6,567 $10,024 $90 $2,307 $11,293
Finance $87,513 $22,079 $33,412 $315 $12,979 $9,945
Network Services $19,045 $19,045
Information Services $67,464 $13,358 $20,929 $188 $20,770 $4,639
Human Resources $59,593 $16,501 $24,622 $183 $2,071 $8,537
Public Works Administration $70,987 $11,157 $17,235 $133 $4,975 $7,238
Facilities Maintenance $44,338 $7,857 $12,311 $100 $8,478 $3,897 $2,941
Fleet $35,880 $10,325 $12,311 $100 $4,916 $3,711 $1,177
CIP Project Engineering $106,891 $30,078 $44,320 $366 $5,943 $6,681 $4,117
Transportation/Plan Engineering $42,631 $10,796 $14,773 $117 $11,014 $4,268
Economic Development $5,603 $1,571 $2,462 $33 $155 $557 $588
Natural Resource Protection $20,601 $7,009 $7,386 $117 $890 $3,711
Tourism and Bid Promotion $5,902 $2,750 $12 $290 $1,299
Community Promotion $1,013 $393 $616 $4
Community Development Admin $42,958 $7,857 $12,311 $100 $11,459 $5,753
Commissions & Committees $1,540 $1,540
Planning $71,874 $17,333 $24,622 $166 $12,349 $11,877
Engineering $34,153 $9,035 $12,311 $117 $10,728
Building and Safety $106,722 $27,061 $38,164 $274 $12,426 $8,908 $2,352
Housing Policy/Homelessness $18,327 $7,857 $9,849 $83
Parks Maintenance $90,950 $23,508 $32,008 $117 $6,098 $3,711 $8,823
Swim Center Maintenance $11,833 $2,358 $2,462 $17 $4,161 $2,598
Urban Forest Services $23,251 $4,714 $7,386 $33 $4,316 $371 $1,177
Streets Maintenance $89,036 $23,571 $39,396 $17 $5,498 $3,526 $7,058
Traffic Signals & Lighting $29,321 $3,143 $4,924 $33 $9,969 $2,041 $1,177
Stormwater and Flood Control $33,195 $9,979 $15,635 $82 $5,129 $1,299 $588
Solid Waste Recycling $8,575 $3,143 $4,924 $33
Recreation Administration $24,173 $7,857 $9,849 $100 $503 $2,412
Recreation Facilities $25,872 $6,160 $2,462 $33 $600 $11,877 $1,177
Youth Services $68,193 $32,608 $19,698 $133 $1,180 $5,568
Community Services $29,325 $9,523 $9,849 $83 $1,045 $5,010
Ranger Program $45,607 $15,588 $19,698 $117 $735 $3,526 $1,765
Aquatics $29,886 $18,810 $2,462 $50 $1,045 $5,381
Golf Course $27,259 $10,482 $9,849 $100 $890 $2,598
Page 160 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 127
Schedule 9.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
City Council $7,323 $861
Office of DEI $488
City Administration $3,906 $2,583
Community Services Group $1,953 $861
City Attorney $976 $2,152
City Clerk $488 $3,013
Finance $1,465 $7,318
Network Services
Information Services $5,917 $1,663
Human Resources $2,690 $4,989
Public Works Administration $2,152 $4,276 $13,091 $10,730
Facilities Maintenance $3,765 $4,989
Fleet $2,152 $1,188
CIP Project Engineering $9,684 $5,702
Transportation/Plan Engineering $1,663
Economic Development $237
Natural Resource Protection $538 $950
Tourism and Bid Promotion $1,076 $475
Community Promotion
Community Development Admin $2,152 $3,326
Commissions & Committees
Planning $538 $4,989
Engineering $537 $1,425
Building and Safety $11,835 $5,702
Housing Policy/Homelessness $538
Parks Maintenance $8,607 $8,078
Swim Center Maintenance $237
Urban Forest Services $4,304 $950
Streets Maintenance $8,069 $1,901
Traffic Signals & Lighting $538 $950 $6,546
Stormwater and Flood Control $483
Solid Waste Recycling $475
Recreation Administration $1,076 $2,376
Recreation Facilities $3,563
Youth Services $5,917 $3,089
Community Services $2,152 $1,663
Ranger Program $3,228 $950
Aquatics $2,138
Golf Course $2,152 $1,188
Page 161 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 128
Schedule 9.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
Police Administration $100,119 $10,215 $16,005 $33 $1,045 $8,351 $2,941
Patrol $414,718 $70,715 $110,800 $88,881 $133 $12,175 $29,507 $41,763
Investigations $107,332 $22,000 $34,471 $29 $8,033 $7,980 $14,117
Police Support Services $169,710 $32,215 $50,476 $17 $4,452 $61,055 $4,117
Neighborhood Services $20,362 $4,243 $2,462 $6,098 $928 $3,529
Traffic Safety $35,843 $6,286 $9,849 $6,252 $5,196 $6,471
Fire Administration $84,648 $7,464 $9,849 $67 $735 $4,453 $2,941
Emergency Response $377,204 $72,287 $113,261 $47,541 $200 $14,111 $45,652 $49,998
Hazard Prevention $54,823 $9,429 $14,773 $108 $10,781 $5,381 $6,471
Training Services $237
Fire Apparatus Service $9,703 $3,143 $4,924 $33 $290
Mobile Crisis Unit $1,604 $1,571 $33
Disaster Assistance $4,033 $1,571 $2,462
FD208 Tourism Bid Fund $4,311 $4,311
FD601 Water Fund $239,154 $51,686 $83,445 $466 $31,241 $33,775 $18,823 $1,347
FD602 Sewer Fund $254,679 $56,007 $82,829 $553 $34,609 $46,025 $8,823 $1,306
FD611 Parking Fund $157,234 $34,226 $39,937 $4,134 $33 $2,110 $46,023 $2,941
FD621Transit Fund $70,164 $4,714 $4,924 $50 $8,342 $5,196 $16,470
FD705 Whale Rock Fund $59,317 $6,443 $10,095 $67 $14,150 $5,753 $163
All Other $340,963 $13,593 $209 $96,298 $122,851 $1,177
Total $4,038,834 $826,101 $1,137,841 $140,556 $5,822 $416,335 $583,674 $214,059 $2,816
Page 162 of 888
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Network Services
Departmental Cost
Allocation Summary
Detail page 129
Schedule 9.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Police Administration $3,765 $12,592 $19,637 $21,459 $4,076
Patrol $44,113 $16,631
Investigations $14,525 $6,177
Police Support Services $5,380 $11,998
Neighborhood Services $2,152 $950
Traffic Safety $1,076 $713
Fire Administration $12,911 $7,602 $13,091 $21,459 $4,076
Emergency Response $18,829 $15,325
Hazard Prevention $6,455 $1,425
Training Services $237
Fire Apparatus Service $1,076 $237
Mobile Crisis Unit
Disaster Assistance
FD208 Tourism Bid Fund
FD601 Water Fund $8,553 $9,818
FD602 Sewer Fund $11,404 $3,305 $9,818
FD611 Parking Fund $14,525 $13,305
FD621Transit Fund $14,525 $2,851 $13,092
FD705 Whale Rock Fund $1,188 $21,458
All Other $10,759 $4,514 $91,562
Total $246,307 $202,105 $3,305 $85,093 $75,106 $99,714
Page 163 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 the City’s operations. Enterprise Applications such as Cityworks and EnerGov rely
heavily on GIS and SQL Database to function properly. The program mission is to provide accurate and comprehensive information services for
managing resources, making 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 164 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Costs to be allocated
Detail page 131
Schedule 10.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,357,744 $1,357,744
Deductions:
GENERAL GOVERNMENT ($3,763)
Total deductions:($3,763)($3,763)
Allocated additions:
10000000 - Building Charge $1,608 $1,608
1011010 - Office of DEI $169 $1,897 $2,066
1011001 - City Administration $42,904 $11,836 $54,740
1011501 - City Attorney $14,605 $2,249 $16,854
1011021 - City Clerk $1,111 $194 $1,305
1012000 - Finance $21,732 $3,130 $24,862
1011101 - Network Services $61,199 $6,265 $67,464
1011103 - Information Services $12,630 $12,630
1012006 - Finance Support Services $1,125 $1,125
1012007 - Finance Non Departmental $251 $251
1013001 - Human Resources $42,044 $42,044
1013003 - Wellness Program $62 $62
1015005 - Facilities Maintenance $7,583 $7,583
8020000 - Insurance ISF Fund $21,861 $21,861
Total allocated additions:$143,328 $111,127 $254,455 $254,455
Total to be allocated $1,497,309 $111,127 $1,608,436
Page 165 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 132
Schedule 10.003
2023
Total General & Admin Information Services Enterprise Apps
Wages & Benefits
SALARIES & WAGES $885,588 $160,026 $389,482 $336,080
FRINGE BENEFITS $425,510 $76,890 $187,139 $161,481
Other Expense and Cost
SERVICES & SUPPLIES $42,883 $7,749 $18,860 $16,274
GENERAL GOVERNMENT $3,763 $3,763
Departmental Expenditures $1,357,744 $248,428 $595,481 $513,835
Cost Adjustments
Deductions ($3,763) ($3,763)
Additions: 1st
Other $143,328 $143,328
Functional Cost $1,497,309 $387,993 $595,481 $513,835
Reallocate Admin ($387,993) $208,275 $179,718
Allocable Costs $1,497,309 $803,756 $693,553
1st Allocation $1,497,309 $803,756 $693,553
Additions: 2nd
Other $111,127 $111,127
Functional Cost $111,127 $111,127
Reallocate Admin ($111,127) $59,653 $51,474
Allocable Costs $111,127 $59,653 $51,474
2nd Allocation $111,127 $59,653 $51,474
Total allocated $1,608,436 $863,409 $745,027
Page 166 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 133
Schedule 10.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 244 5.548 % $44,592 $44,592 $44,592
Public Works Administration 485 11.028 % $88,636 $88,636 $7,525 $96,161
Community Development Admin 1,537 34.948 % $280,894 $280,894 $23,846 $304,740
FD601 Water Fund 280 6.367 % $51,171 $51,171 $4,344 $55,515
FD602 Sewer Fund 246 5.593 % $44,958 $44,958 $3,817 $48,775
Fire Administration 191 4.343 % $34,906 $34,906 $2,963 $37,869
Police Administration 509 11.573 % $93,022 $93,022 $7,897 $100,919
Recreation Administration 96 2.183 % $17,544 $17,544 $1,489 $19,033
City Administration 257 5.844 % $46,968 $46,968 $46,968
City Attorney 52 1.182 % $9,503 $9,503 $9,503
Stormwater and Flood Control 128 2.910 % $23,393 $23,393 $1,986 $25,379
FD705 Whale Rock Fund 162 3.683 % $29,606 $29,606 $2,513 $32,119
FD621Transit Fund 15 0.341 % $2,741 $2,741 $233 $2,974
FD611 Parking Fund 99 2.251 % $18,093 $18,093 $1,536 $19,629
All Other 97 2.206 % $17,729 $17,729 $1,504 $19,233
Total 4,398 100.000 %$803,756 $803,756 $59,653 $863,409
(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 167 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 134
Schedule 10.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $4,458 $4,458 $377 $4,835
Facilities Maintenance 500 1.071 % $7,430 $7,430 $628 $8,058
Streets Maintenance 1,600 3.428 % $23,775 $23,775 $2,010 $25,785
Stormwater and Flood Control 635 1.360 % $9,436 $9,436 $798 $10,234
Traffic Signals & Lighting 200 0.428 % $2,972 $2,972 $251 $3,223
Transportation/Plan Engineering 600 1.285 % $8,916 $8,916 $754 $9,670
Recreation Administration 400 0.857 % $5,944 $5,944 $503 $6,447
Recreation Facilities 100 0.214 % $1,486 $1,486 $126 $1,612
Youth Services 800 1.714 % $11,887 $11,887 $1,005 $12,892
Community Services 400 0.857 % $5,944 $5,944 $503 $6,447
Ranger Program 800 1.714 % $11,887 $11,887 $1,005 $12,892
Aquatics 100 0.214 % $1,486 $1,486 $126 $1,612
Golf Course 400 0.857 % $5,944 $5,944 $503 $6,447
Police Administration 650 1.393 % $9,658 $9,658 $817 $10,475
Patrol 4,500 9.641 % $66,866 $66,866 $5,654 $72,520
Investigations 1,400 2.999 % $20,803 $20,803 $1,759 $22,562
Police Support Services 2,050 4.392 % $30,461 $30,461 $2,576 $33,037
Neighborhood Services 100 0.214 % $1,486 $1,486 $126 $1,612
Traffic Safety 400 0.857 % $5,944 $5,944 $503 $6,447
Fire Administration 400 0.857 % $5,944 $5,944 $503 $6,447
Emergency Response 4,600 9.855 % $68,352 $68,352 $5,779 $74,131
Hazard Prevention 600 1.285 % $8,916 $8,916 $754 $9,670
FD601 Water Fund 3,389 7.261 % $50,358 $50,358 $4,258 $54,616
FD621Transit Fund 200 0.428 % $2,972 $2,972 $251 $3,223
City Administration 600 1.285 % $8,916 $8,916 $8,916
Economic Development 100 0.214 % $1,486 $1,486 $126 $1,612
Natural Resource Protection 300 0.643 % $4,458 $4,458 $377 $4,835
Community Promotion 25 0.054 % $371 $371 $31 $402
City Attorney 600 1.285 % $8,916 $8,916 $8,916
City Clerk 450 0.964 % $6,687 $6,687 $6,687
Finance 1,500 3.214 % $22,289 $22,289 $22,289
Network Services 855 1.832 % $12,705 $12,705 $12,705
Information Services 850 1.821 % $12,630 $12,630 $12,630
Human Resources 1,000 2.142 % $14,859 $14,859 $1,256 $16,115
Community Development Admin 500 1.071 % $7,430 $7,430 $628 $8,058
Building and Safety 1,550 3.321 % $23,032 $23,032 $1,947 $24,979
Public Works Administration 700 1.500 % $10,401 $10,401 $879 $11,280
Parks Maintenance 1,300 2.785 % $19,317 $19,317 $1,633 $20,950
Swim Center Maintenance 100 0.214 % $1,486 $1,486 $126 $1,612
Fire Apparatus Service 200 0.428 % $2,972 $2,972 $251 $3,223
Fleet 500 1.071 % $7,430 $7,430 $628 $8,058
Page 168 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 135
Schedule 10.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $24,102 $24,102 $2,038 $26,140
CIP Project Engineering 1,800 3.856 % $26,747 $26,747 $2,261 $29,008
Planning 1,000 2.142 % $14,859 $14,859 $1,256 $16,115
City Council 500 1.071 % $7,430 $7,430 $7,430
Community Services Group 250 0.536 % $3,715 $3,715 $3,715
Housing Policy/Homelessness 400 0.857 % $5,944 $5,944 $503 $6,447
Solid Waste Recycling 200 0.428 % $2,972 $2,972 $251 $3,223
Office of DEI 100 0.214 % $1,486 $1,486 $1,486
Engineering 500 1.071 % $7,430 $7,430 $628 $8,058
FD705 Whale Rock Fund 410 0.878 % $6,092 $6,092 $515 $6,607
FD602 Sewer Fund 3,364 7.207 % $49,986 $49,986 $4,226 $54,212
Disaster Assistance 100 0.214 % $1,486 $1,486 $126 $1,612
FD208 Tourism Bid Fund 175 0.383 % $2,594 $2,594 $219 $2,813
Total 46,675 100.000 %$693,553 $693,553 $51,474 $745,027
(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 169 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 136
Schedule 10.006
2023
Total Information Services Enterprise Apps
City Council $7,430 $7,430
Office of DEI $1,486 $1,486
City Administration $55,884 $46,968 $8,916
Community Services Group $3,715 $3,715
City Attorney $18,419 $9,503 $8,916
City Clerk $6,687 $6,687
Finance $22,289 $22,289
Network Services $57,297 $44,592 $12,705
Information Services $12,630 $12,630
Human Resources $16,115 $16,115
Public Works Administration $107,441 $96,161 $11,280
Facilities Maintenance $8,058 $8,058
Fleet $8,058 $8,058
CIP Project Engineering $29,008 $29,008
Transportation/Plan Engineering $9,670 $9,670
Economic Development $1,612 $1,612
Natural Resource Protection $4,835 $4,835
Community Promotion $402 $402
Community Development Admin $312,798 $304,740 $8,058
Planning $16,115 $16,115
Engineering $8,058 $8,058
Building and Safety $24,979 $24,979
Housing Policy/Homelessness $6,447 $6,447
Parks Maintenance $20,950 $20,950
Swim Center Maintenance $1,612 $1,612
Urban Forest Services $4,835 $4,835
Streets Maintenance $25,785 $25,785
Traffic Signals & Lighting $3,223 $3,223
Stormwater and Flood Control $35,613 $25,379 $10,234
Solid Waste Recycling $3,223 $3,223
Recreation Administration $25,480 $19,033 $6,447
Recreation Facilities $1,612 $1,612
Youth Services $12,892 $12,892
Community Services $6,447 $6,447
Ranger Program $12,892 $12,892
Aquatics $1,612 $1,612
Golf Course $6,447 $6,447
Police Administration $111,394 $100,919 $10,475
Patrol $72,520 $72,520
Investigations $22,562 $22,562
Police Support Services $33,037 $33,037
Page 170 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 137
Schedule 10.006
2023
Total Information Services Enterprise Apps
Neighborhood Services $1,612 $1,612
Traffic Safety $6,447 $6,447
Fire Administration $44,316 $37,869 $6,447
Emergency Response $74,131 $74,131
Hazard Prevention $9,670 $9,670
Fire Apparatus Service $3,223 $3,223
Disaster Assistance $1,612 $1,612
FD208 Tourism Bid Fund $2,813 $2,813
FD601 Water Fund $110,131 $55,515 $54,616
FD602 Sewer Fund $102,987 $48,775 $54,212
FD611 Parking Fund $45,769 $19,629 $26,140
FD621Transit Fund $6,197 $2,974 $3,223
FD705 Whale Rock Fund $38,726 $32,119 $6,607
All Other $19,233 $19,233
Total $1,608,436 $863,409 $745,027
Page 171 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
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 attributable to the City as a whole and not
specific divisions. This program has four major activities: copier maintenance and supplies, postage, and city-wide memberships.
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 172 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 139
Schedule 11.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $90,179 $90,179
Allocated additions:
1011001 - City Administration $1,057 $294 $1,351
1011501 - City Attorney $970 $149 $1,119
1012000 - Finance $5,062 $681 $5,743
1012007 - Finance Non Departmental $484 $484
8020000 - Insurance ISF Fund $4,943 $4,943
Total allocated additions:$7,089 $6,551 $13,640 $13,640
Total to be allocated $97,268 $6,551 $103,819
Page 173 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Schedule of costs to be
allocated by function
Detail page 140
Schedule 11.003
2023
Total General & Admin General Support Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SUPPORT SERVICES $90,179 $90,179
Departmental Expenditures $90,179 $90,179
Additions: 1st
Other $7,089 $7,089
Functional Cost $97,268 $7,089 $90,179
Reallocate Admin ($7,089) $7,089
Allocable Costs $97,268 $97,268
1st Allocation $97,268 $97,268
Additions: 2nd
Other $6,551 $6,551
Functional Cost $6,551 $6,551
Reallocate Admin ($6,551) $6,551
Allocable Costs $6,551 $6,551
2nd Allocation $6,551 $6,551
Total allocated $103,819 $103,819
Page 174 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 141
Schedule 11.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.200 % $194 $194 $194
Cultural Activities 348,269 0.297 % $288 $288 $22 $310
Economic Development 1,032,915 0.880 % $856 $856 $65 $921
Natural Resource Protection 983,010 0.837 % $814 $814 $62 $876
Community Promotion 421,838 0.359 % $349 $349 $26 $375
City Attorney 1,424,496 1.213 % $1,180 $1,180 $1,180
City Clerk 666,756 0.568 % $552 $552 $552
Finance 2,376,210 2.023 % $1,968 $1,968 $1,968
Network Services 3,512,394 2.991 % $2,909 $2,909 $2,909
Human Resources 2,103,351 1.791 % $1,742 $1,742 $132 $1,874
Insurance ISF Fund 5,710,479 4.863 % $4,730 $4,730 $357 $5,087
Wellness Program 3,201 0.003 % $3 $3 $3
Community Development Admin 840,891 0.716 % $696 $696 $53 $749
Commissions & Committees 14,819 0.013 % $12 $12 $1 $13
Planning 1,594,072 1.357 % $1,320 $1,320 $100 $1,420
Building and Safety 2,895,572 2.466 % $2,398 $2,398 $181 $2,579
Public Works Administration 1,402,863 1.195 % $1,162 $1,162 $88 $1,250
Parks Maintenance 3,571,500 3.041 % $2,958 $2,958 $224 $3,182
Swim Center Maintenance 672,335 0.573 % $557 $557 $42 $599
Urban Forest Services 339,617 0.289 % $281 $281 $21 $302
Facilities Maintenance 1,430,582 1.218 % $1,185 $1,185 $90 $1,275
Streets Maintenance 2,212,230 1.884 % $1,832 $1,832 $138 $1,970
Stormwater and Flood Control 1,077,395 0.917 % $892 $892 $67 $959
Traffic Signals & Lighting 556,237 0.474 % $461 $461 $35 $496
Fleet 1,421,074 1.210 % $1,177 $1,177 $89 $1,266
City Administration 1,502,421 1.279 % $1,244 $1,244 $1,244
Transportation/Plan Engineering 1,187,300 1.011 % $983 $983 $74 $1,057
Recreation Administration 844,713 0.719 % $700 $700 $53 $753
Recreation Facilities 326,162 0.278 % $270 $270 $20 $290
Youth Services 1,185,547 1.010 % $982 $982 $74 $1,056
Ranger Program 786,460 0.670 % $651 $651 $49 $700
Aquatics 620,772 0.529 % $514 $514 $39 $553
Police Administration 2,152,330 1.833 % $1,783 $1,783 $135 $1,918
Patrol 11,984,965 10.206 % $9,927 $9,927 $750 $10,677
Investigations 2,885,594 2.457 % $2,390 $2,390 $181 $2,571
Neighborhood Services 282,511 0.241 % $234 $234 $18 $252
Traffic Safety 989,039 0.842 % $819 $819 $62 $881
Fire Administration 1,060,873 0.903 % $879 $879 $66 $945
Emergency Response 12,350,737 10.517 % $10,230 $10,230 $773 $11,003
Hazard Prevention 938,914 0.800 % $778 $778 $59 $837
Training Services 129,620 0.110 % $107 $107 $8 $115
Page 175 of 888
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Finance Support Services
Detail allocation of
General Support Services
Detail page 142
Schedule 11.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Station 29,180 0.025 % $24 $24 $2 $26
Disaster Assistance 195,404 0.166 % $162 $162 $12 $174
FD202 Downtown Bid Fund 271,977 0.232 % $225 $225 $17 $242
FD601 Water Fund 7,679,816 6.540 % $6,361 $6,361 $481 $6,842
FD611 Parking Fund 3,253,276 2.770 % $2,695 $2,695 $204 $2,899
FD602 Sewer Fund 8,195,482 6.979 % $6,788 $6,788 $513 $7,301
Golf Course 724,556 0.617 % $600 $600 $45 $645
FD705 Whale Rock Fund 1,233,383 1.050 % $1,022 $1,022 $77 $1,099
Information Services 1,357,744 1.156 % $1,125 $1,125 $1,125
FD208 Tourism Bid Fund 1,904,368 1.622 % $1,577 $1,577 $119 $1,696
FD621Transit Fund 1,170,299 0.997 % $969 $969 $73 $1,042
FD206 Law Enforcement Grant Fund 132,648 0.113 % $110 $110 $8 $118
Fire Apparatus Service 500,254 0.426 % $414 $414 $31 $445
Police Support Services 3,123,544 2.660 % $2,587 $2,587 $195 $2,782
Community Services 601,789 0.512 % $498 $498 $38 $536
FD711 Hazardous Mat Task Force Fund 56,375 0.048 % $47 $47 $4 $51
CIP Project Engineering 2,683,531 2.285 % $2,223 $2,223 $168 $2,391
Community Services Group 703,825 0.599 % $583 $583 $583
Solid Waste Recycling 260,715 0.222 % $216 $216 $16 $232
Finance Non Departmental 283,739 0.242 % $235 $235 $18 $253
Office of DEI 988,355 0.842 % $819 $819 $819
Engineering 930,742 0.793 % $771 $771 $58 $829
Housing Policy/Homelessness 1,104,545 0.941 % $915 $915 $69 $984
Jack House 5,101 0.004 % $4 $4 $4
Recruit Academy 66,984 0.057 % $55 $55 $4 $59
Mobile Crisis Unit 160,605 0.137 % $133 $133 $10 $143
FD212 San Luis Ranch CFD 8,398 0.007 % $7 $7 $1 $8
FD701 General Agency Fund 1,217,765 1.037 % $1,009 $1,009 $76 $1,085
FD712 City Of SLO PEG Fund 44,188 0.038 % $37 $37 $3 $40
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $5 $5 $5
FD406 Public Safety Equip Replacement Fund 442,726 0.377 % $367 $367 $28 $395
FD713 SLCUSD PEG Fund 92,697 0.079 % $77 $77 $6 $83
Water Resource Recovery 192
Orcutt Area Specific Plan 109,740 0.093 % $91 $91 $7 $98
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $1 $1 $1
FD213 Avila Ranch CFE 4,923 0.004 % $4 $4 $4
FD504 LOVR Impact Fee Fund 114,635 0.098 % $95 $95 $7 $102
FD505 Affordable Housing Fund 1,700,000 1.442 % $1,410 $1,410 $107 $1,517
Total 117,435,688 100.000 %$97,268 $97,268 $6,551 $103,819
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 176 of 888
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Finance Support Services
Detail allocation of
General Support Services
Detail page 143
Schedule 11.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 177 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 144
Schedule 11.005
2023
Total General Support Services
City Council $194 $194
Office of DEI $819 $819
City Administration $1,244 $1,244
Community Services Group $583 $583
City Attorney $1,180 $1,180
City Clerk $552 $552
Finance $1,968 $1,968
Network Services $2,909 $2,909
Information Services $1,125 $1,125
Finance Non Departmental $253 $253
Human Resources $1,874 $1,874
Wellness Program $3 $3
Public Works Administration $1,250 $1,250
Facilities Maintenance $1,275 $1,275
Fleet $1,266 $1,266
CIP Project Engineering $2,391 $2,391
Transportation/Plan Engineering $1,057 $1,057
Insurance ISF Fund $5,087 $5,087
Cultural Activities $310 $310
Economic Development $921 $921
Natural Resource Protection $876 $876
Community Promotion $375 $375
Community Development Admin $749 $749
Commissions & Committees $13 $13
Planning $1,420 $1,420
Engineering $829 $829
Building and Safety $2,579 $2,579
Housing Policy/Homelessness $984 $984
Parks Maintenance $3,182 $3,182
Swim Center Maintenance $599 $599
Urban Forest Services $302 $302
Streets Maintenance $1,970 $1,970
Traffic Signals & Lighting $496 $496
Stormwater and Flood Control $959 $959
Water Resource Recovery
Solid Waste Recycling $232 $232
Recreation Administration $753 $753
Recreation Facilities $290 $290
Youth Services $1,056 $1,056
Community Services $536 $536
Page 178 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 145
Schedule 11.005
2023
Total General Support Services
Ranger Program $700 $700
Aquatics $553 $553
Golf Course $645 $645
Jack House $4 $4
Police Administration $1,918 $1,918
Patrol $10,677 $10,677
Investigations $2,571 $2,571
Police Support Services $2,782 $2,782
Neighborhood Services $252 $252
Traffic Safety $881 $881
Fire Administration $945 $945
Emergency Response $11,003 $11,003
Hazard Prevention $837 $837
Training Services $115 $115
Recruit Academy $59 $59
Fire Apparatus Service $445 $445
Fire Station $26 $26
Mobile Crisis Unit $143 $143
Disaster Assistance $174 $174
Orcutt Area Specific Plan $98 $98
FD202 Downtown Bid Fund $242 $242
FD206 Law Enforcement Grant Fund $118 $118
FD208 Tourism Bid Fund $1,696 $1,696
FD209 SB1186 CASP Certify Fund $1 $1
FD212 San Luis Ranch CFD $8 $8
FD213 Avila Ranch CFE $4 $4
FD406 Public Safety Equip Replacement Fund $395 $395
FD504 LOVR Impact Fee Fund $102 $102
FD505 Affordable Housing Fund $1,517 $1,517
FD601 Water Fund $6,842 $6,842
FD602 Sewer Fund $7,301 $7,301
FD611 Parking Fund $2,899 $2,899
FD621Transit Fund $1,042 $1,042
FD701 General Agency Fund $1,085 $1,085
FD705 Whale Rock Fund $1,099 $1,099
FD711 Hazardous Mat Task Force Fund $51 $51
FD712 City Of SLO PEG Fund $40 $40
FD713 SLCUSD PEG Fund $83 $83
FD715 Boysen Ranch Conserv Easemt Fund $5 $5
Total $103,819 $103,819
Page 179 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 12.01
FINANCE NON-DEPARTMENTAL
NATURE AND EXTENT OF SERVICES
The Finance Non-departmental division is responsible for administering and accounting for indirect citywide costs, such as banking fees, credit
card fees, certain former employee pension costs, and unemployment insurance.
Costs are allocated as follows:
Non-Departmental – Non-departmental costs and are allocated based on total operating expenditures by fund/department/division.
Page 180 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 147
Schedule 12.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $283,739 $283,739
Deductions:
GENERAL GOVERNMENT ($101,709)
Total deductions:($101,709)($101,709)
Allocated additions:
1011001 - City Administration $3,327 $924 $4,251
1011501 - City Attorney $3,052 $470 $3,522
1012000 - Finance $4,803 $752 $5,555
1012006 - Finance Support Services $235 $18 $253
8020000 - Insurance ISF Fund $12,183 $12,183
Total allocated additions:$11,417 $14,347 $25,764 $25,764
Total to be allocated $193,447 $14,347 $207,794
Page 181 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 148
Schedule 12.003
2023
Total General & Admin Non Departmental
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES AND SUPPLIES $182,030 $182,030
GENERAL GOVERNMENT $101,709 $101,709
Departmental Expenditures $283,739 $101,709 $182,030
Cost Adjustments
Deductions ($101,709) ($101,709)
Additions: 1st
Other $11,417 $11,417
Functional Cost $193,447 $11,417 $182,030
Reallocate Admin ($11,417) $11,417
Allocable Costs $193,447 $193,447
1st Allocation $193,447 $193,447
Additions: 2nd
Other $14,347 $14,347
Functional Cost $14,347 $14,347
Reallocate Admin ($14,347) $14,347
Allocable Costs $14,347 $14,347
2nd Allocation $14,347 $14,347
Total allocated $207,794 $207,794
Page 182 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 149
Schedule 12.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.111 % $215 $215 $215
Economic Development 812,262 2.255 % $4,362 $4,362 $367 $4,729
Natural Resource Protection 266,214 0.739 % $1,430 $1,430 $120 $1,550
Community Promotion 377,056 1.047 % $2,025 $2,025 $170 $2,195
City Attorney 286,577 0.796 % $1,539 $1,539 $1,539
City Clerk 174,452 0.484 % $937 $937 $937
Finance 411,056 1.141 % $2,207 $2,207 $2,207
Network Services 2,158,515 5.992 % $11,592 $11,592 $11,592
Information Services 46,646 0.129 % $251 $251 $251
Human Resources 698,539 1.939 % $3,751 $3,751 $315 $4,066
Community Development Admin 173,129 0.481 % $930 $930 $78 $1,008
Commissions & Committees 4,735 0.013 % $25 $25 $2 $27
Planning 296,679 0.824 % $1,593 $1,593 $134 $1,727
Public Works Administration 119,717 0.332 % $643 $643 $54 $697
Parks Maintenance 2,110,602 5.859 % $11,334 $11,334 $953 $12,287
Swim Center Maintenance 529,698 1.470 % $2,845 $2,845 $239 $3,084
Urban Forest Services 149,745 0.416 % $804 $804 $68 $872
Facilities Maintenance 783,400 2.175 % $4,207 $4,207 $354 $4,561
Streets Maintenance 955,154 2.652 % $5,129 $5,129 $431 $5,560
Traffic Signals & Lighting 296,478 0.823 % $1,592 $1,592 $134 $1,726
Fleet 897,880 2.493 % $4,822 $4,822 $406 $5,228
City Administration 213,358 0.592 % $1,146 $1,146 $1,146
Transportation/Plan Engineering 176,894 0.491 % $950 $950 $80 $1,030
Recreation Administration 86,190 0.239 % $463 $463 $39 $502
Recreation Facilities 55,201 0.153 % $296 $296 $25 $321
Youth Services 161,220 0.448 % $866 $866 $73 $939
Community Services 155,320 0.431 % $834 $834 $70 $904
Aquatics 88,161 0.245 % $473 $473 $40 $513
Golf Course 242,671 0.674 % $1,303 $1,303 $110 $1,413
Police Administration 951,147 2.640 % $5,108 $5,108 $430 $5,538
Patrol 170,709 0.474 % $917 $917 $77 $994
Investigations 102,868 0.286 % $552 $552 $46 $598
Police Support Services 166,078 0.461 % $892 $892 $75 $967
Neighborhood Services 39,042 0.108 % $210 $210 $18 $228
Traffic Safety 27,351 0.076 % $147 $147 $12 $159
Fire Administration 217,063 0.603 % $1,166 $1,166 $98 $1,264
Emergency Response 146,507 0.407 % $787 $787 $66 $853
Fire Apparatus Service 220,011 0.611 % $1,182 $1,182 $99 $1,281
Hazard Prevention 85,849 0.238 % $461 $461 $39 $500
Training Services 129,620 0.360 % $696 $696 $59 $755
Disaster Assistance 20,019 0.056 % $108 $108 $9 $117
Page 183 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 150
Schedule 12.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,719,953 4.775 % $9,237 $9,237 $777 $10,014
FD611 Parking Fund 1,563,224 4.340 % $8,395 $8,395 $706 $9,101
FD602 Sewer Fund 3,229,062 8.964 % $17,341 $17,341 $1,458 $18,799
FD621Transit Fund 974,320 2.705 % $5,232 $5,232 $440 $5,672
FD705 Whale Rock Fund 568,828 1.579 % $3,055 $3,055 $257 $3,312
FD711 Hazardous Mat Task Force Fund 46,211 0.128 % $248 $248 $21 $269
CIP Project Engineering 109,445 0.304 % $588 $588 $49 $637
Solid Waste Recycling 44,896 0.125 % $241 $241 $20 $261
Community Services Group 115,198 0.320 % $619 $619 $619
Building and Safety 911,580 2.531 % $4,895 $4,895 $412 $5,307
Stormwater and Flood Control 238,293 0.662 % $1,280 $1,280 $108 $1,388
FD206 Law Enforcement Grant Fund 20,203 0.056 % $108 $108 $9 $117
FD601 Water Fund 2,610,669 7.247 % $14,020 $14,020 $1,179 $15,199
Insurance ISF Fund 2,865,566 7.955 % $15,389 $15,389 $1,294 $16,683
Office of DEI 718,456 1.994 % $3,858 $3,858 $3,858
Engineering 45,134 0.125 % $242 $242 $20 $262
Housing Policy/Homelessness 471,850 1.310 % $2,534 $2,534 $213 $2,747
Mobile Crisis Unit 99,532 0.276 % $535 $535 $45 $580
Cultural Activities 348,269 0.967 % $1,870 $1,870 $157 $2,027
Finance Support Services 90,179 0.250 % $484 $484 $484
Wellness Program 3,201 0.009 % $17 $17 $1 $18
Jack House 5,101 0.014 % $27 $27 $2 $29
Recruit Academy 66,984 0.186 % $360 $360 $30 $390
Fire Station 29,180 0.081 % $157 $157 $13 $170
FD202 Downtown Bid Fund 271,977 0.755 % $1,461 $1,461 $123 $1,584
FD212 San Luis Ranch CFD 8,398 0.023 % $45 $45 $4 $49
FD406 Public Safety Equip Replacement Fund 442,726 1.229 % $2,378 $2,378 $200 $2,578
FD701 General Agency Fund 1,217,765 3.381 % $6,540 $6,540 $550 $7,090
FD712 City Of SLO PEG Fund 44,188 0.123 % $237 $237 $20 $257
FD713 SLCUSD PEG Fund 92,697 0.257 % $498 $498 $42 $540
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $35 $35 $3 $38
Ranger Program 68,110 0.189 % $366 $366 $31 $397
Orcutt Area Specific Plan 109,740 0.305 % $589 $589 $50 $639
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $6 $6 $6
FD213 Avila Ranch CFE 4,923 0.014 % $26 $26 $2 $28
FD504 LOVR Impact Fee Fund 114,635 0.318 % $616 $616 $52 $668
FD505 Affordable Housing Fund 1,700,000 4.718 % $9,128 $9,128 $769 $9,897
Total 36,021,908 100.000 %$193,447 $193,447 $14,347 $207,794
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 184 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 151
Schedule 12.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 185 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 152
Schedule 12.005
2023
Total Non Departmental
City Council $215 $215
Office of DEI $3,858 $3,858
City Administration $1,146 $1,146
Community Services Group $619 $619
City Attorney $1,539 $1,539
City Clerk $937 $937
Finance $2,207 $2,207
Network Services $11,592 $11,592
Information Services $251 $251
Finance Support Services $484 $484
Human Resources $4,066 $4,066
Wellness Program $18 $18
Public Works Administration $697 $697
Facilities Maintenance $4,561 $4,561
Fleet $5,228 $5,228
CIP Project Engineering $637 $637
Transportation/Plan Engineering $1,030 $1,030
Insurance ISF Fund $16,683 $16,683
Cultural Activities $2,027 $2,027
Economic Development $4,729 $4,729
Natural Resource Protection $1,550 $1,550
Community Promotion $2,195 $2,195
Community Development Admin $1,008 $1,008
Commissions & Committees $27 $27
Planning $1,727 $1,727
Engineering $262 $262
Building and Safety $5,307 $5,307
Housing Policy/Homelessness $2,747 $2,747
Parks Maintenance $12,287 $12,287
Swim Center Maintenance $3,084 $3,084
Urban Forest Services $872 $872
Streets Maintenance $5,560 $5,560
Traffic Signals & Lighting $1,726 $1,726
Stormwater and Flood Control $1,388 $1,388
Solid Waste Recycling $261 $261
Recreation Administration $502 $502
Recreation Facilities $321 $321
Youth Services $939 $939
Community Services $904 $904
Ranger Program $397 $397
Aquatics $513 $513
Page 186 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 153
Schedule 12.005
2023
Total Non Departmental
Golf Course $1,413 $1,413
Jack House $29 $29
Police Administration $5,538 $5,538
Patrol $994 $994
Investigations $598 $598
Police Support Services $967 $967
Neighborhood Services $228 $228
Traffic Safety $159 $159
Fire Administration $1,264 $1,264
Emergency Response $853 $853
Hazard Prevention $500 $500
Training Services $755 $755
Recruit Academy $390 $390
Fire Apparatus Service $1,281 $1,281
Fire Station $170 $170
Mobile Crisis Unit $580 $580
Disaster Assistance $117 $117
Orcutt Area Specific Plan $639 $639
FD202 Downtown Bid Fund $1,584 $1,584
FD206 Law Enforcement Grant Fund $117 $117
FD208 Tourism Bid Fund $10,014 $10,014
FD209 SB1186 CASP Certify Fund $6 $6
FD212 San Luis Ranch CFD $49 $49
FD213 Avila Ranch CFE $28 $28
FD406 Public Safety Equip Replacement Fund $2,578 $2,578
FD504 LOVR Impact Fee Fund $668 $668
FD505 Affordable Housing Fund $9,897 $9,897
FD601 Water Fund $15,199 $15,199
FD602 Sewer Fund $18,799 $18,799
FD611 Parking Fund $9,101 $9,101
FD621Transit Fund $5,672 $5,672
FD701 General Agency Fund $7,090 $7,090
FD705 Whale Rock Fund $3,312 $3,312
FD711 Hazardous Mat Task Force Fund $269 $269
FD712 City Of SLO PEG Fund $257 $257
FD713 SLCUSD PEG Fund $540 $540
FD715 Boysen Ranch Conserv Easemt Fund $38 $38
Total $207,794 $207,794
Page 187 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 13.01
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 recruitment. 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 188 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Costs to be allocated
Detail page 155
Schedule 13.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,103,351 $2,103,351
Deductions:
DISALLOWED EXP ($87,622)
EMPLOYEE RECOGNITION ($15,468)
Total deductions:($103,090)($103,090)
Allocated additions:
1011002 - City Council $10,002 $5,130 $15,132
1011010 - Office of DEI $199 $2,232 $2,431
1011001 - City Administration $24,665 $6,850 $31,515
1011501 - City Attorney $22,626 $3,483 $26,109
1011021 - City Clerk $18,491 $5,027 $23,518
1012000 - Finance $40,078 $5,757 $45,835
1011101 - Network Services $53,996 $5,597 $59,593
1011103 - Information Services $14,859 $1,256 $16,115
1012006 - Finance Support Services $1,742 $132 $1,874
1012007 - Finance Non Departmental $3,751 $315 $4,066
1013003 - Wellness Program $73 $73
1015005 - Facilities Maintenance $25,167 $25,167
8020000 - Insurance ISF Fund $61,004 $61,004
Total allocated additions:$190,409 $122,023 $312,432 $312,432
Departmental cost adjustments:
RENT EXP $120,452
Total departmental cost adjustments:$120,452 $120,452
Total to be allocated $2,311,122 $122,023 $2,433,145
Page 189 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 156
Schedule 13.003
2023
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement
Wages & Benefits
SALARIES & WAGES $952,318 $952,318
FRINGE BENEFITS $450,970 $450,970
Other Expense and Cost
SERVICES & SUPPLIES $55,979 $55,979
CONTRACT SERVICES $522,340 $487,007 $35,333
TUITION REIMBURSEMENT $18,654 $2,102 $16,552
DISALLOWED EXP $87,622 $87,622
EMPLOYEE RECOGNITION $15,468 $15,468
Departmental Expenditures $2,103,351 $103,090 $1,948,376 $35,333 $16,552
Cost Adjustments
Deductions ($103,090) ($103,090)
RENT EXP $120,452 $120,452
Additions: 1st
Other $190,409 $190,409
Functional Cost $2,311,122 $2,259,237 $35,333 $16,552
Allocable Costs $2,311,122 $2,259,237 $35,333 $16,552
1st Allocation $2,311,122 $2,259,237 $35,333 $16,552
Additions: 2nd
Other $122,023 $122,023
Functional Cost $122,023 $122,023
Allocable Costs $122,023 $122,023
2nd Allocation $122,023 $122,023
Total allocated $2,433,145 $2,381,260 $35,333 $16,552
Page 190 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 157
Schedule 13.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.657 % $14,839 $14,839 $916 $15,755
Facilities Maintenance 500 1.095 % $24,732 $24,732 $1,526 $26,258
Streets Maintenance 1,600 3.503 % $79,141 $79,141 $4,885 $84,026
Stormwater and Flood Control 635 1.390 % $31,409 $31,409 $1,939 $33,348
Traffic Signals & Lighting 200 0.438 % $9,893 $9,893 $611 $10,504
Transportation/Plan Engineering 600 1.314 % $29,678 $29,678 $1,832 $31,510
Recreation Administration 400 0.876 % $19,785 $19,785 $1,221 $21,006
Recreation Facilities 100 0.219 % $4,946 $4,946 $305 $5,251
Youth Services 800 1.752 % $39,571 $39,571 $2,442 $42,013
Community Services 400 0.876 % $19,785 $19,785 $1,221 $21,006
Ranger Program 800 1.752 % $39,571 $39,571 $2,442 $42,013
Aquatics 100 0.219 % $4,946 $4,946 $305 $5,251
Golf Course 400 0.876 % $19,785 $19,785 $1,221 $21,006
Police Administration 650 1.423 % $32,151 $32,151 $1,984 $34,135
Patrol 4,500 9.852 % $222,585 $222,585 $13,738 $236,323
Investigations 1,400 3.065 % $69,249 $69,249 $4,274 $73,523
Police Support Services 2,050 4.488 % $101,400 $101,400 $6,258 $107,658
Neighborhood Services 100 0.219 % $4,946 $4,946 $305 $5,251
Traffic Safety 400 0.876 % $19,785 $19,785 $1,221 $21,006
Fire Administration 400 0.876 % $19,785 $19,785 $1,221 $21,006
Emergency Response 4,600 10.071 % $227,531 $227,531 $14,043 $241,574
Hazard Prevention 600 1.314 % $29,678 $29,678 $1,832 $31,510
FD601 Water Fund 3,389 7.420 % $167,631 $167,631 $10,346 $177,977
FD621Transit Fund 200 0.438 % $9,893 $9,893 $611 $10,504
City Administration 600 1.314 % $29,678 $29,678 $29,678
Economic Development 100 0.219 % $4,946 $4,946 $305 $5,251
Natural Resource Protection 300 0.657 % $14,839 $14,839 $916 $15,755
Community Promotion 25 0.055 % $1,237 $1,237 $76 $1,313
City Attorney 600 1.314 % $29,678 $29,678 $29,678
City Clerk 450 0.985 % $22,258 $22,258 $22,258
Finance 1,500 3.284 % $74,195 $74,195 $74,195
Network Services 855 1.872 % $42,291 $42,291 $42,291
Information Services 850 1.861 % $42,044 $42,044 $42,044
Community Development Admin 500 1.095 % $24,732 $24,732 $1,526 $26,258
Building and Safety 1,550 3.394 % $76,668 $76,668 $4,732 $81,400
Public Works Administration 700 1.533 % $34,624 $34,624 $2,137 $36,761
Parks Maintenance 1,300 2.846 % $64,302 $64,302 $3,969 $68,271
Swim Center Maintenance 100 0.219 % $4,946 $4,946 $305 $5,251
Fire Apparatus Service 200 0.438 % $9,893 $9,893 $611 $10,504
Fleet 500 1.095 % $24,732 $24,732 $1,526 $26,258
FD611 Parking Fund 1,622 3.551 % $80,230 $80,230 $4,952 $85,182
Page 191 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 158
Schedule 13.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.941 % $89,034 $89,034 $5,495 $94,529
Planning 1,000 2.189 % $49,463 $49,463 $3,053 $52,516
City Council 500 1.095 % $24,732 $24,732 $24,732
Community Services Group 250 0.547 % $12,366 $12,366 $12,366
Housing Policy/Homelessness 400 0.876 % $19,785 $19,785 $1,221 $21,006
Solid Waste Recycling 200 0.438 % $9,893 $9,893 $611 $10,504
Office of DEI 100 0.219 % $4,946 $4,946 $4,946
Engineering 500 1.095 % $24,732 $24,732 $1,526 $26,258
FD705 Whale Rock Fund 410 0.898 % $20,280 $20,280 $1,252 $21,532
FD602 Sewer Fund 3,364 7.365 % $166,395 $166,395 $10,270 $176,665
Disaster Assistance 100 0.219 % $4,946 $4,946 $305 $5,251
FD208 Tourism Bid Fund 175 0.377 % $8,657 $8,657 $536 $9,193
Total 45,675 100.000 %$2,259,237 $2,259,237 $122,023 $2,381,260
(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 192 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Detail allocation of
Other Direct Exp
Detail page 159
Schedule 13.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Finance 8,333 23.584 % $8,333 $8,333 $8,333
City Administration 27,000 76.416 % $27,000 $27,000 $27,000
Total 35,333 100.000 %$35,333 $35,333 $35,333
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 193 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 160
Schedule 13.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 1,500 9.062 % $1,500 $1,500 $1,500
FD602 Sewer Fund 750 4.531 % $750 $750 $750
FD601 Water Fund 750 4.531 % $750 $750 $750
Network Services 1,364 8.241 % $1,364 $1,364 $1,364
Building and Safety 1,500 9.062 % $1,500 $1,500 $1,500
CIP Project Engineering 450 2.719 % $450 $450 $450
Emergency Response 4,781 28.885 % $4,781 $4,781 $4,781
Investigations 1,500 9.062 % $1,500 $1,500 $1,500
Patrol 3,957 23.907 % $3,957 $3,957 $3,957
Total 16,552 100.000 %$16,552 $16,552 $16,552
(A) Alloc basis:Tuition Exp by General Fund Department/Division
Source:
Page 194 of 888
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Human Resources
Departmental Cost
Allocation Summary
Detail page 161
Schedule 13.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement
City Council $24,732 $24,732
Office of DEI $4,946 $4,946
City Administration $56,678 $29,678 $27,000
Community Services Group $12,366 $12,366
City Attorney $29,678 $29,678
City Clerk $22,258 $22,258
Finance $82,528 $74,195 $8,333
Network Services $43,655 $42,291 $1,364
Information Services $42,044 $42,044
Public Works Administration $36,761 $36,761
Facilities Maintenance $26,258 $26,258
Fleet $26,258 $26,258
CIP Project Engineering $94,979 $94,529 $450
Transportation/Plan Engineering $31,510 $31,510
Economic Development $5,251 $5,251
Natural Resource Protection $15,755 $15,755
Community Promotion $1,313 $1,313
Community Development Admin $26,258 $26,258
Planning $52,516 $52,516
Engineering $26,258 $26,258
Building and Safety $82,900 $81,400 $1,500
Housing Policy/Homelessness $21,006 $21,006
Parks Maintenance $68,271 $68,271
Swim Center Maintenance $5,251 $5,251
Urban Forest Services $15,755 $15,755
Streets Maintenance $84,026 $84,026
Traffic Signals & Lighting $10,504 $10,504
Stormwater and Flood Control $33,348 $33,348
Solid Waste Recycling $10,504 $10,504
Recreation Administration $21,006 $21,006
Recreation Facilities $5,251 $5,251
Youth Services $42,013 $42,013
Community Services $21,006 $21,006
Ranger Program $42,013 $42,013
Aquatics $5,251 $5,251
Golf Course $21,006 $21,006
Police Administration $35,635 $34,135 $1,500
Patrol $240,280 $236,323 $3,957
Investigations $75,023 $73,523 $1,500
Police Support Services $107,658 $107,658
Page 195 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 162
Schedule 13.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement
Neighborhood Services $5,251 $5,251
Traffic Safety $21,006 $21,006
Fire Administration $21,006 $21,006
Emergency Response $246,355 $241,574 $4,781
Hazard Prevention $31,510 $31,510
Fire Apparatus Service $10,504 $10,504
Disaster Assistance $5,251 $5,251
FD208 Tourism Bid Fund $9,193 $9,193
FD601 Water Fund $178,727 $177,977 $750
FD602 Sewer Fund $177,415 $176,665 $750
FD611 Parking Fund $85,182 $85,182
FD621Transit Fund $10,504 $10,504
FD705 Whale Rock Fund $21,532 $21,532
Total $2,433,145 $2,381,260 $35,333 $16,552
Page 196 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 14.01
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 197 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Costs to be allocated
Detail page 164
Schedule 14.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,201 $3,201
Allocated additions:
1011001 - City Administration $38 $10 $48
1011501 - City Attorney $34 $5 $39
1012000 - Finance $116 $16 $132
1012006 - Finance Support Services $3 $3
1012007 - Finance Non Departmental $17 $1 $18
1015005 - Facilities Maintenance $21,246 $21,246
8020000 - Insurance ISF Fund $175 $175
Total allocated additions:$208 $21,453 $21,661 $21,661
Total to be allocated $3,409 $21,453 $24,862
Page 198 of 888
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Wellness Program
Schedule of costs to be
allocated by function
Detail page 165
Schedule 14.003
2023
Total General & Admin Wellness Program
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
WELLNESS PROGRAM $3,201 $3,201
Departmental Expenditures $3,201 $3,201
Additions: 1st
Other $208 $208
Functional Cost $3,409 $208 $3,201
Reallocate Admin ($208) $208
Allocable Costs $3,409 $3,409
1st Allocation $3,409 $3,409
Additions: 2nd
Other $21,453 $21,453
Functional Cost $21,453 $21,453
Reallocate Admin ($21,453) $21,453
Allocable Costs $21,453 $21,453
2nd Allocation $21,453 $21,453
Total allocated $24,862 $24,862
Page 199 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 166
Schedule 14.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $22 $22 $161 $183
Facilities Maintenance 500 1.071 % $37 $37 $268 $305
Streets Maintenance 1,600 3.428 % $117 $117 $859 $976
Stormwater and Flood Control 635 1.360 % $46 $46 $341 $387
Traffic Signals & Lighting 200 0.428 % $15 $15 $107 $122
Transportation/Plan Engineering 600 1.285 % $44 $44 $322 $366
Recreation Administration 400 0.857 % $29 $29 $215 $244
Recreation Facilities 100 0.214 % $7 $7 $54 $61
Youth Services 800 1.714 % $58 $58 $429 $487
Community Services 400 0.857 % $29 $29 $215 $244
Ranger Program 800 1.714 % $58 $58 $429 $487
Aquatics 100 0.214 % $7 $7 $54 $61
Golf Course 400 0.857 % $29 $29 $215 $244
Police Administration 650 1.393 % $47 $47 $349 $396
Patrol 4,500 9.641 % $329 $329 $2,415 $2,744
Investigations 1,400 2.999 % $102 $102 $751 $853
Police Support Services 2,050 4.392 % $150 $150 $1,100 $1,250
Neighborhood Services 100 0.214 % $7 $7 $54 $61
Traffic Safety 400 0.857 % $29 $29 $215 $244
Fire Administration 400 0.857 % $29 $29 $215 $244
Emergency Response 4,600 9.855 % $336 $336 $2,469 $2,805
Hazard Prevention 600 1.285 % $44 $44 $322 $366
FD601 Water Fund 3,389 7.261 % $248 $248 $1,819 $2,067
FD621Transit Fund 200 0.428 % $15 $15 $107 $122
City Administration 600 1.285 % $44 $44 $44
Economic Development 100 0.214 % $7 $7 $54 $61
Natural Resource Protection 300 0.643 % $22 $22 $161 $183
Community Promotion 25 0.054 % $2 $2 $13 $15
City Attorney 600 1.285 % $44 $44 $44
City Clerk 450 0.964 % $33 $33 $33
Finance 1,500 3.214 % $110 $110 $110
Network Services 855 1.832 % $62 $62 $62
Information Services 850 1.821 % $62 $62 $62
Human Resources 1,000 2.142 % $73 $73 $73
Community Development Admin 500 1.071 % $37 $37 $268 $305
Building and Safety 1,550 3.321 % $113 $113 $832 $945
Public Works Administration 700 1.500 % $51 $51 $376 $427
Parks Maintenance 1,300 2.785 % $95 $95 $698 $793
Swim Center Maintenance 100 0.214 % $7 $7 $54 $61
Fire Apparatus Service 200 0.428 % $15 $15 $107 $122
Fleet 500 1.071 % $37 $37 $268 $305
Page 200 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 167
Schedule 14.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $118 $118 $871 $989
CIP Project Engineering 1,800 3.856 % $131 $131 $966 $1,097
Planning 1,000 2.142 % $73 $73 $537 $610
City Council 500 1.071 % $37 $37 $37
Community Services Group 250 0.536 % $18 $18 $18
Housing Policy/Homelessness 400 0.857 % $29 $29 $215 $244
Solid Waste Recycling 200 0.428 % $15 $15 $107 $122
Office of DEI 100 0.214 % $7 $7 $7
Engineering 500 1.071 % $37 $37 $268 $305
FD705 Whale Rock Fund 410 0.878 % $30 $30 $220 $250
FD602 Sewer Fund 3,364 7.207 % $246 $246 $1,806 $2,052
Disaster Assistance 100 0.214 % $7 $7 $54 $61
FD208 Tourism Bid Fund 175 0.383 % $13 $13 $93 $106
Total 46,675 100.000 %$3,409 $3,409 $21,453 $24,862
(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 201 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 168
Schedule 14.005
2023
Total Wellness Program
City Council $37 $37
Office of DEI $7 $7
City Administration $44 $44
Community Services Group $18 $18
City Attorney $44 $44
City Clerk $33 $33
Finance $110 $110
Network Services $62 $62
Information Services $62 $62
Human Resources $73 $73
Public Works Administration $427 $427
Facilities Maintenance $305 $305
Fleet $305 $305
CIP Project Engineering $1,097 $1,097
Transportation/Plan Engineering $366 $366
Economic Development $61 $61
Natural Resource Protection $183 $183
Community Promotion $15 $15
Community Development Admin $305 $305
Planning $610 $610
Engineering $305 $305
Building and Safety $945 $945
Housing Policy/Homelessness $244 $244
Parks Maintenance $793 $793
Swim Center Maintenance $61 $61
Urban Forest Services $183 $183
Streets Maintenance $976 $976
Traffic Signals & Lighting $122 $122
Stormwater and Flood Control $387 $387
Solid Waste Recycling $122 $122
Recreation Administration $244 $244
Recreation Facilities $61 $61
Youth Services $487 $487
Community Services $244 $244
Ranger Program $487 $487
Aquatics $61 $61
Golf Course $244 $244
Police Administration $396 $396
Patrol $2,744 $2,744
Investigations $853 $853
Police Support Services $1,250 $1,250
Page 202 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 169
Schedule 14.005
2023
Total Wellness Program
Neighborhood Services $61 $61
Traffic Safety $244 $244
Fire Administration $244 $244
Emergency Response $2,805 $2,805
Hazard Prevention $366 $366
Fire Apparatus Service $122 $122
Disaster Assistance $61 $61
FD208 Tourism Bid Fund $106 $106
FD601 Water Fund $2,067 $2,067
FD602 Sewer Fund $2,052 $2,052
FD611 Parking Fund $989 $989
FD621Transit Fund $122 $122
FD705 Whale Rock Fund $250 $250
Total $24,862 $24,862
Page 203 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 15.01
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, Deputy Director
– Maintenance Operations, Administrative Assistants, and other positions that are assigned to the administration function, both as full-time 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 and Transit. Costs are allocated to the respective funds.
Page 204 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 171
Schedule 15.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,402,863 $1,402,863
Deductions:
ED & TRAINING ($1,111)
Total deductions:($1,111)($1,111)
Allocated additions:
10000000 - Building Charge $19,702 $19,702
1011002 - City Council $36,372 $18,654 $55,026
1011010 - Office of DEI $139 $1,563 $1,702
1011001 - City Administration $16,451 $4,568 $21,019
1011009 - Community Services Group $160,219 $16,073 $176,292
1011501 - City Attorney $15,091 $2,323 $17,414
1011021 - City Clerk $63,400 $17,613 $81,013
1012000 - Finance $23,534 $3,440 $26,974
1011101 - Network Services $64,518 $6,469 $70,987
1011103 - Information Services $99,037 $8,404 $107,441
1012006 - Finance Support Services $1,162 $88 $1,250
1012007 - Finance Non Departmental $643 $54 $697
1013001 - Human Resources $34,624 $2,137 $36,761
1013003 - Wellness Program $51 $376 $427
1015005 - Facilities Maintenance $37,122 $37,122
1015008 - Fleet $8,565 $8,565
8020000 - Insurance ISF Fund $434,099 $434,099
Total allocated additions:$534,943 $561,548 $1,096,491 $1,096,491
Total to be allocated $1,936,695 $561,548 $2,498,243
Page 205 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 172
Schedule 15.003
2023
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds
Wages & Benefits
SALARIES & WAGES $930,117 $199,789 $483,847 $221,182 $25,299
FRINGE BENEFITS $353,029 $75,831 $183,646 $83,950 $9,602
Other Expense and Cost
SERVICES & SUPPLIES $118,606 $25,477 $61,699 $28,205 $3,225
ED & TRAINING $1,111 $1,111
Departmental Expenditures $1,402,863 $302,208 $729,192 $333,337 $38,126
Cost Adjustments
Deductions ($1,111) ($1,111)
Additions: 1st
Other $534,943 $534,943
Functional Cost $1,936,695 $836,040 $729,192 $333,337 $38,126
Reallocate Admin ($836,040) $553,883 $253,197 $28,960
Allocable Costs $1,936,695 $1,283,075 $586,534 $67,086
1st Allocation $1,936,695 $1,283,075 $586,534 $67,086
Additions: 2nd
Other $561,548 $561,548
Functional Cost $561,548 $561,548
Reallocate Admin ($561,548) $372,030 $170,067 $19,451
Allocable Costs $561,548 $372,030 $170,067 $19,451
2nd Allocation $561,548 $372,030 $170,067 $19,451
Total allocated $2,498,243 $1,655,105 $756,601 $86,537
Page 206 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 173
Schedule 15.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 177 4.869 % $62,477 $62,477 $18,115 $80,592
Urban Forest Services 177 4.869 % $62,477 $62,477 $18,115 $80,592
CIP Project Engineering 1,529 42.063 % $539,703 $539,703 $156,488 $696,191
Fleet 177 4.869 % $62,477 $62,477 $18,115 $80,592
Swim Center Maintenance 164 4.512 % $57,888 $57,888 $16,785 $74,673
Facilities Maintenance 177 4.869 % $62,477 $62,477 $18,115 $80,592
Traffic Signals & Lighting 177 4.869 % $62,477 $62,477 $18,115 $80,592
Streets Maintenance 164 4.512 % $57,888 $57,888 $16,785 $74,673
Stormwater and Flood Control 177 4.869 % $62,477 $62,477 $18,115 $80,592
Transportation/Plan Engineering 626 17.221 % $220,964 $220,964 $64,069 $285,033
Eng Dev Review (Utility Services) 90 2.478 % $31,770 $31,770 $9,213 $40,983
Total 3,635 100.000 %$1,283,075 $1,283,075 $372,030 $1,655,105
(A) Alloc basis:Hours Supervised by Department/Division
Source:
Page 207 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 174
Schedule 15.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 3.206 % $18,805 $18,805 $5,453 $24,258
Facilities Maintenance 500 5.344 % $31,342 $31,342 $9,088 $40,430
Streets Maintenance 1,600 17.099 % $100,294 $100,294 $29,081 $129,375
Stormwater and Flood Control 635 6.786 % $39,804 $39,804 $11,541 $51,345
Traffic Signals & Lighting 200 2.137 % $12,537 $12,537 $3,635 $16,172
Transportation/Plan Engineering 600 6.412 % $37,610 $37,610 $10,905 $48,515
FD621Transit Fund 200 2.137 % $12,537 $12,537 $3,635 $16,172
Parks Maintenance 1,300 13.893 % $81,489 $81,489 $23,628 $105,117
Swim Center Maintenance 100 1.069 % $6,268 $6,268 $1,818 $8,086
Fleet 500 5.344 % $31,342 $31,342 $9,088 $40,430
FD611 Parking Fund 1,622 17.335 % $101,673 $101,673 $29,480 $131,153
CIP Project Engineering 1,800 19.238 % $112,833 $112,833 $32,715 $145,548
Total 9,357 100.000 %$586,534 $586,534 $170,067 $756,601
(A) Alloc basis:Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
Source:Staffing Summaries
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 175
Schedule 15.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 136 50.000 % $33,543 $33,543 $9,726 $43,269
FD621Transit Fund 136 50.000 % $33,543 $33,543 $9,725 $43,268
Total 272 100.000 %$67,086 $67,086 $19,451 $86,537
(A) Alloc basis:Analysis of Time Worked
Source:
Page 209 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 176
Schedule 15.007
2023
Total Deputy Director/City Engineer Director Enterprise Funds
Facilities Maintenance $121,022 $80,592 $40,430
Fleet $121,022 $80,592 $40,430
CIP Project Engineering $841,739 $696,191 $145,548
Transportation/Plan Engineering $333,548 $285,033 $48,515
Eng Dev Review (Utility Services) $40,983 $40,983
Parks Maintenance $185,709 $80,592 $105,117
Swim Center Maintenance $82,759 $74,673 $8,086
Urban Forest Services $104,850 $80,592 $24,258
Streets Maintenance $204,048 $74,673 $129,375
Traffic Signals & Lighting $96,764 $80,592 $16,172
Stormwater and Flood Control $131,937 $80,592 $51,345
FD611 Parking Fund $174,422 $131,153 $43,269
FD621Transit Fund $59,440 $16,172 $43,268
Total $2,498,243 $1,655,105 $756,601 $86,537
Page 210 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 16.01
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, public safety 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/Janitorial 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures and 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 Corporation Yard – These costs are associated with janitorial contract services for the Corporation Yard. Costs are allocated
based on square footage occupied for janitorial services in Corporation 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 211 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 16.01
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.
Page 212 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 178
Schedule 16.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,430,582 $1,430,582
Allocated additions:
10000000 - Building Charge $4,300 $4,300
1011010 - Office of DEI $99 $1,116 $1,215
1011001 - City Administration $16,776 $4,659 $21,435
1011501 - City Attorney $15,389 $2,369 $17,758
1011021 - City Clerk $654 $114 $768
1012000 - Finance $57,702 $7,791 $65,493
1011101 - Network Services $40,227 $4,111 $44,338
1011103 - Information Services $7,430 $628 $8,058
1012006 - Finance Support Services $1,185 $90 $1,275
1012007 - Finance Non Departmental $4,207 $354 $4,561
1013001 - Human Resources $24,732 $1,526 $26,258
1013003 - Wellness Program $37 $268 $305
1015001 - Public Works Administration $93,819 $27,203 $121,022
1015008 - Fleet $34,103 $34,103
8020000 - Insurance ISF Fund $54,299 $54,299
Total allocated additions:$266,557 $138,631 $405,188 $405,188
Total to be allocated $1,697,139 $138,631 $1,835,770
Page 213 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 179
Schedule 16.003
2023
Total General &
Admin
Utilities/Janitori
al - City Hall
Utilities/Janitori
al - 919 Palm
Street
Utilities - Corp
Yard
Janitorial -
Corp Yard
Utilities - Other Janitorial -
Other
Parking Facility
Maintenance
Utility Fund
Facilities
MaintenanceWages & Benefits
SALARIES & WAGES $431,615 $97,372 $12,128 $7,208
FRINGE BENEFITS $215,567 $48,632 $6,057 $3,600
Other Expense and Cost
CONTRACT SERVICES $317,533 $42,766 $28,299 $18,788 $93,644
UTILITIES $317,861 $47,381 $25,445 $79,810 $165,225
SOLID WASTE $41,892
SERVICES & SUPPLIES $106,114
Departmental Expenditures $1,430,582 $146,004 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808
Additions: 1st
Other $266,557 $266,557
Functional Cost $1,697,139 $412,561 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808
Reallocate Admin ($412,561) $28,952 $17,261 $25,632 $6,034 $53,064 $30,075 $5,840 $3,471
Allocable Costs $1,697,139 $119,099 $71,005 $105,442 $24,822 $218,289 $123,719 $24,025 $14,279
1st Allocation $1,697,139 $119,099 $71,005 $105,442 $24,822 $218,289 $123,719 $24,025 $14,279
Additions: 2nd
Other $138,631 $138,631
Functional Cost $138,631 $138,631
Reallocate Admin ($138,631) $9,729 $5,800 $8,613 $2,028 $17,831 $10,106 $1,963 $1,166
Allocable Costs $138,631 $9,729 $5,800 $8,613 $2,028 $17,831 $10,106 $1,963 $1,166
2nd Allocation $138,631 $9,729 $5,800 $8,613 $2,028 $17,831 $10,106 $1,963 $1,166
Total allocated $1,835,770 $128,828 $76,805 $114,055 $26,850 $236,120 $133,825 $25,988 $15,445
Page 214 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 180
Schedule 16.003
2023
Transit
Facilities
Maintenance
Building
Maintenance
Other Direct
Wages & Benefits
SALARIES & WAGES $1,683 $313,224
FRINGE BENEFITS $841 $156,437
Other Expense and Cost
CONTRACT SERVICES $134,036
UTILITIES
SOLID WASTE $41,892
SERVICES & SUPPLIES $104,561 $1,553
Departmental Expenditures $2,524 $616,114 $135,589
Additions: 1st
Other
Functional Cost $2,524 $616,114 $135,589
Reallocate Admin $811 $197,874 $43,547
Allocable Costs $3,335 $813,988 $179,136
1st Allocation $3,335 $813,988 $179,136
Additions: 2nd
Other
Functional Cost
Reallocate Admin $272 $66,491 $14,632
Allocable Costs $272 $66,491 $14,632
2nd Allocation $272 $66,491 $14,632
Total allocated $3,607 $880,479 $193,768
Page 215 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - City Hall
Detail page 181
Schedule 16.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 7.470 % $8,897 $8,897 $8,897
City Council 2,502 19.925 % $23,731 $23,731 $23,731
Cultural Activities 110 0.876 % $1,043 $1,043 $1,018 $2,061
Economic Development 100 0.796 % $948 $948 $926 $1,874
Natural Resource Protection 760 6.052 % $7,208 $7,208 $7,035 $14,243
City Attorney 1,135 9.039 % $10,765 $10,765 $10,765
City Clerk 906 7.215 % $8,593 $8,593 $8,593
Finance 3,537 28.168 % $33,547 $33,547 $33,547
Network Services 1,724 13.729 % $16,352 $16,352 $16,352
FD208 Tourism Bid Fund 81 0.645 % $768 $768 $750 $1,518
Office of DEI 214 1.704 % $2,030 $2,030 $2,030
Information Services 550 4.381 % $5,217 $5,217 $5,217
Total 12,557 100.000 %$119,099 $119,099 $9,729 $128,828
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 216 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - 919 Palm Street
Detail page 182
Schedule 16.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 820 4.713 % $3,346 $3,346 $378 $3,724
Engineering 820 4.713 % $3,346 $3,346 $378 $3,724
Building and Safety 2,280 13.104 % $9,305 $9,305 $1,050 $10,355
Public Works Administration 4,430 25.461 % $18,079 $18,079 $18,079
CIP Project Engineering 5,039 28.961 % $20,564 $20,564 $2,322 $22,886
Transportation/Plan Engineering 100 0.575 % $408 $408 $46 $454
Community Development Admin 3,410 19.599 % $13,916 $13,916 $1,571 $15,487
FD621Transit Fund 120 0.690 % $490 $490 $55 $545
Community Services Group 380 2.184 % $1,551 $1,551 $1,551
Total 17,399 100.000 %$71,005 $71,005 $5,800 $76,805
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 217 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Corp Yard
Detail page 183
Schedule 16.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 3,680 12.066 % $12,722 $12,722 $1,039 $13,761
Urban Forest Services 620 2.033 % $2,143 $2,143 $175 $2,318
Streets Maintenance 6,850 22.459 % $23,681 $23,681 $1,934 $25,615
Fleet 10,400 34.098 % $35,954 $35,954 $2,937 $38,891
FD601 Water Fund 4,475 14.672 % $15,471 $15,471 $1,264 $16,735
FD602 Sewer Fund 4,475 14.672 % $15,471 $15,471 $1,264 $16,735
Total 30,500 100.000 %$105,442 $105,442 $8,613 $114,055
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 218 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 184
Schedule 16.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $6,915 $6,915 $565 $7,480
Urban Forest Services 120 4.286 % $1,064 $1,064 $87 $1,151
Streets Maintenance 900 32.143 % $7,979 $7,979 $652 $8,631
Fleet 100 3.571 % $887 $887 $72 $959
FD601 Water Fund 450 16.071 % $3,989 $3,989 $326 $4,315
FD602 Sewer Fund 450 16.072 % $3,988 $3,988 $326 $4,314
Total 2,800 100.000 %$24,822 $24,822 $2,028 $26,850
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 219 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Other
Detail page 185
Schedule 16.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Wellness Program 1,800 3.902 % $8,517 $8,517 $8,517
Recreation Administration 700 1.517 % $3,312 $3,312 $282 $3,594
Recreation Facilities 40,882 88.620 % $193,447 $193,447 $16,443 $209,890
Youth Services 700 1.517 % $3,312 $3,312 $282 $3,594
Community Services 700 1.517 % $3,312 $3,312 $282 $3,594
Ranger Program 700 1.517 % $3,312 $3,312 $282 $3,594
Traffic Signals & Lighting 650 1.410 % $3,077 $3,077 $260 $3,337
Total 46,132 100.000 %$218,289 $218,289 $17,831 $236,120
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 220 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Other
Detail page 186
Schedule 16.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Wellness Program 1,800 4.034 % $4,991 $4,991 $4,991
Recreation Administration 700 1.569 % $1,941 $1,941 $179 $2,120
Human Resources 3,322 7.445 % $9,211 $9,211 $9,211
Recreation Facilities 32,222 72.214 % $89,343 $89,343 $8,244 $97,587
Youth Services 700 1.569 % $1,941 $1,941 $179 $2,120
Community Services 700 1.569 % $1,941 $1,941 $179 $2,120
Ranger Program 700 1.569 % $1,941 $1,941 $179 $2,120
Fire Administration 4,276 9.583 % $11,856 $11,856 $1,094 $12,950
Insurance ISF Fund 200 0.448 % $554 $554 $52 $606
Total 44,620 100.000 %$123,719 $123,719 $10,106 $133,825
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 221 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Parking Facility Maintenance
Detail page 187
Schedule 16.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1 100.000 % $24,025 $24,025 $1,963 $25,988
Total 1 100.000 %$24,025 $24,025 $1,963 $25,988
(A) Alloc basis:Direct Allocation to Parking, Fund 611
Source:Salary & Wage Analysis Worksheet
Page 222 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Utility Fund Facilities Maintenance
Detail page 188
Schedule 16.011
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % $7,140 $7,140 $583 $7,723
FD602 Sewer Fund 50 50.000 % $7,139 $7,139 $583 $7,722
Total 100 100.000 %$14,279 $14,279 $1,166 $15,445
(A) Alloc basis:Direct Allocation to Water and Sewer Funds
Source:Salary & Wage Analysis Worksheet
Page 223 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Transit Facilities Maintenance
Detail page 189
Schedule 16.012
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 100 100.000 % $3,335 $3,335 $272 $3,607
Total 100 100.000 %$3,335 $3,335 $272 $3,607
(A) Alloc basis:Direct Allocation to Fund 621 Transit
Source:Salary & Wage Analysis Worksheet
Page 224 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 190
Schedule 16.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.321 % $10,755 $10,755 $10,755
Cultural Activities 110 0.058 % $473 $473 $43 $516
Economic Development 100 0.053 % $430 $430 $39 $469
Natural Resource Protection 760 0.401 % $3,267 $3,267 $295 $3,562
City Attorney 1,135 0.599 % $4,879 $4,879 $4,879
City Clerk 906 0.478 % $3,895 $3,895 $3,895
Finance 3,537 1.868 % $15,205 $15,205 $15,205
Network Services 1,724 0.910 % $7,411 $7,411 $7,411
Engineering 820 0.433 % $3,525 $3,525 $318 $3,843
Building and Safety 2,280 1.204 % $9,801 $9,801 $885 $10,686
Public Works Administration 4,430 2.340 % $19,043 $19,043 $19,043
Fleet 10,400 5.492 % $44,707 $44,707 $4,038 $48,745
City Administration 938 0.495 % $4,032 $4,032 $4,032
Transportation/Plan Engineering 100 0.053 % $430 $430 $39 $469
Recreation Administration 700 0.370 % $3,009 $3,009 $272 $3,281
Police Administration 5,550 2.931 % $23,858 $23,858 $2,155 $26,013
Fire Administration 5,042 2.663 % $21,674 $21,674 $1,958 $23,632
FD601 Water Fund 6,380 3.369 % $27,426 $27,426 $2,477 $29,903
FD611 Parking Fund 7,025 3.710 % $30,199 $30,199 $2,728 $32,927
FD602 Sewer Fund 6,380 3.369 % $27,426 $27,426 $2,477 $29,903
FD621Transit Fund 120 0.063 % $516 $516 $47 $563
Wellness Program 1,800 0.951 % $7,738 $7,738 $7,738
Community Development Admin 3,410 1.801 % $14,659 $14,659 $1,324 $15,983
Planning 1,436 0.758 % $6,173 $6,173 $558 $6,731
Parks Maintenance 3,680 1.943 % $15,819 $15,819 $1,429 $17,248
Urban Forest Services 620 0.327 % $2,665 $2,665 $241 $2,906
Streets Maintenance 6,850 3.618 % $29,446 $29,446 $2,660 $32,106
Traffic Signals & Lighting 650 0.343 % $2,794 $2,794 $252 $3,046
Youth Services 700 0.370 % $3,009 $3,009 $272 $3,281
Community Services 700 0.370 % $3,009 $3,009 $272 $3,281
Ranger Program 700 0.370 % $3,009 $3,009 $272 $3,281
Patrol 5,550 2.931 % $23,858 $23,858 $2,155 $26,013
Investigations 5,550 2.931 % $23,858 $23,858 $2,155 $26,013
Police Support Services 11,100 5.862 % $47,716 $47,716 $4,310 $52,026
Neighborhood Services 5,550 2.931 % $23,858 $23,858 $2,155 $26,013
Traffic Safety 5,550 2.931 % $23,858 $23,858 $2,155 $26,013
Emergency Response 5,042 2.663 % $21,674 $21,674 $1,958 $23,632
Hazard Prevention 5,042 2.663 % $21,674 $21,674 $1,958 $23,632
Training Services 5,042 2.663 % $21,674 $21,674 $1,958 $23,632
Fire Station 5,042 2.663 % $21,674 $21,674 $1,958 $23,632
Disaster Assistance 5,042 2.663 % $21,674 $21,674 $1,958 $23,632
Page 225 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 191
Schedule 16.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Recreation Facilities 43,096 22.759 % $185,259 $185,259 $16,734 $201,993
FD208 Tourism Bid Fund 81 0.043 % $348 $348 $31 $379
CIP Project Engineering 5,039 2.661 % $21,661 $21,661 $1,955 $23,616
Office of DEI 214 0.113 % $920 $920 $920
Community Services Group 380 0.201 % $1,634 $1,634 $1,634
Information Services 550 0.291 % $2,366 $2,366 $2,366
Total 189,355 100.000 %$813,988 $813,988 $66,491 $880,479
(A) Alloc basis:Maintenance Square Footage by Fund/Department
Source:Build Maint Square Footage
Page 226 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Other Direct
Detail page 192
Schedule 16.014
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 58,191 42.917 % $76,880 $76,880 $6,894 $83,774
Fire Administration 7,409 5.464 % $9,789 $9,789 $878 $10,667
Human Resources 12,077 8.907 % $15,956 $15,956 $15,956
All Other 57,912 42.712 % $76,511 $76,511 $6,860 $83,371
Total 135,589 100.000 %$179,136 $179,136 $14,632 $193,768
(A) Alloc basis:
Source:
Page 227 of 888
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04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 193
Schedule 16.015
2023
Total Utilities/Janitoria
l - City Hall
Utilities/Janitoria
l - 919 Palm
Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Utility Fund
Facilities
MaintenanceCity Council $34,486 $23,731
Office of DEI $2,950 $2,030
City Administration $12,929 $8,897
Community Services Group $3,185 $1,551
City Attorney $15,644 $10,765
City Clerk $12,488 $8,593
Finance $48,752 $33,547
Network Services $23,763 $16,352
Information Services $7,583 $5,217
Human Resources $25,167 $9,211
Wellness Program $21,246 $8,517 $4,991
Public Works Administration $37,122 $18,079
Fleet $88,595 $38,891 $959
CIP Project Engineering $46,502 $22,886
Transportation/Plan Engineering $923 $454
Insurance ISF Fund $606 $606
Cultural Activities $2,577 $2,061
Economic Development $2,343 $1,874
Natural Resource Protection $17,805 $14,243
Community Development Admin $31,470 $15,487
Planning $10,455 $3,724
Engineering $7,567 $3,724
Building and Safety $21,041 $10,355
Parks Maintenance $122,263 $13,761 $7,480
Urban Forest Services $6,375 $2,318 $1,151
Streets Maintenance $66,352 $25,615 $8,631
Traffic Signals & Lighting $6,383 $3,337
Recreation Administration $8,995 $3,594 $2,120
Recreation Facilities $509,470 $209,890 $97,587
Youth Services $8,995 $3,594 $2,120
Community Services $8,995 $3,594 $2,120
Ranger Program $8,995 $3,594 $2,120
Police Administration $26,013
Patrol $26,013
Investigations $26,013
Police Support Services $52,026
Neighborhood Services $26,013
Traffic Safety $26,013
Fire Administration $47,249 $12,950
Emergency Response $23,632
Page 228 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 194
Schedule 16.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
City Council $10,755
Office of DEI $920
City Administration $4,032
Community Services Group $1,634
City Attorney $4,879
City Clerk $3,895
Finance $15,205
Network Services $7,411
Information Services $2,366
Human Resources $15,956
Wellness Program $7,738
Public Works Administration $19,043
Fleet $48,745
CIP Project Engineering $23,616
Transportation/Plan Engineering $469
Insurance ISF Fund
Cultural Activities $516
Economic Development $469
Natural Resource Protection $3,562
Community Development Admin $15,983
Planning $6,731
Engineering $3,843
Building and Safety $10,686
Parks Maintenance $17,248 $83,774
Urban Forest Services $2,906
Streets Maintenance $32,106
Traffic Signals & Lighting $3,046
Recreation Administration $3,281
Recreation Facilities $201,993
Youth Services $3,281
Community Services $3,281
Ranger Program $3,281
Police Administration $26,013
Patrol $26,013
Investigations $26,013
Police Support Services $52,026
Neighborhood Services $26,013
Traffic Safety $26,013
Fire Administration $23,632 $10,667
Emergency Response $23,632
Page 229 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 195
Schedule 16.015
2023
Total Utilities/Janitoria
l - City Hall
Utilities/Janitoria
l - 919 Palm
Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Utility Fund
Facilities
MaintenanceHazard Prevention $23,632
Training Services $23,632
Fire Station $23,632
Disaster Assistance $23,632
FD208 Tourism Bid Fund $1,897 $1,518
FD601 Water Fund $58,676 $16,735 $4,315 $7,723
FD602 Sewer Fund $58,674 $16,735 $4,314 $7,722
FD611 Parking Fund $58,915 $25,988
FD621Transit Fund $4,715 $545
All Other $83,371
Total $1,835,770 $128,828 $76,805 $114,055 $26,850 $236,120 $133,825 $25,988 $15,445
Page 230 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 196
Schedule 16.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
Hazard Prevention $23,632
Training Services $23,632
Fire Station $23,632
Disaster Assistance $23,632
FD208 Tourism Bid Fund $379
FD601 Water Fund $29,903
FD602 Sewer Fund $29,903
FD611 Parking Fund $32,927
FD621Transit Fund $3,607 $563
All Other $83,371
Total $3,607 $880,479 $193,768
Page 231 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 17.01
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 (VEU) 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.
Fuel – These costs are associated with fuel expenditure. Fuel costs are allocated directly to department and funds.
Page 232 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Costs to be allocated
Detail page 198
Schedule 17.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,421,074 $1,421,074
Deductions:
DISALLOWED MAINT/EQUIP MAINT ($14,397)
Total deductions:($14,397)($14,397)
Allocated additions:
10000000 - Building Charge $491 $491
1011010 - Office of DEI $99 $1,116 $1,215
1011001 - City Administration $16,664 $4,628 $21,292
1011501 - City Attorney $15,287 $2,353 $17,640
1011021 - City Clerk $654 $114 $768
1012000 - Finance $33,812 $4,788 $38,600
1011101 - Network Services $32,534 $3,346 $35,880
1011103 - Information Services $7,430 $628 $8,058
1012006 - Finance Support Services $1,177 $89 $1,266
1012007 - Finance Non Departmental $4,822 $406 $5,228
1013001 - Human Resources $24,732 $1,526 $26,258
1013003 - Wellness Program $37 $268 $305
1015001 - Public Works Administration $93,819 $27,203 $121,022
1015005 - Facilities Maintenance $81,548 $7,047 $88,595
8020000 - Insurance ISF Fund $60,575 $60,575
Total allocated additions:$313,106 $114,087 $427,193 $427,193
Total to be allocated $1,719,783 $114,087 $1,833,870
Page 233 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 199
Schedule 17.003
2023
Total General & Admin Fleet Fuel
Wages & Benefits
SALARIES & WAGES $321,928 $321,928
FRINGE BENEFITS $201,266 $201,266
Other Expense and Cost
SERVICE & SUPPLIES $446,012 $446,012
FUEL $437,471 $437,471
DISALLOWED MAINT/EQUIP MAINT $14,397 $14,397
Departmental Expenditures $1,421,074 $14,397 $969,206 $437,471
Cost Adjustments
Deductions ($14,397) ($14,397)
Additions: 1st
Other $313,106 $313,106
Functional Cost $1,719,783 $313,106 $969,206 $437,471
Reallocate Admin ($313,106) $215,731 $97,375
Allocable Costs $1,719,783 $1,184,937 $534,846
1st Allocation $1,719,783 $1,184,937 $534,846
Additions: 2nd
Other $114,087 $114,087
Functional Cost $114,087 $114,087
Reallocate Admin ($114,087) $78,606 $35,481
Allocable Costs $114,087 $78,606 $35,481
2nd Allocation $114,087 $78,606 $35,481
Total allocated $1,833,870 $1,263,543 $570,327
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Fleet
Detail allocation of
Fleet
Detail page 200
Schedule 17.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 17 1.688 % $20,004 $20,004 $1,369 $21,373
Network Services 10 0.993 % $11,767 $11,767 $11,767
Golf Course 22 2.185 % $25,887 $25,887 $1,772 $27,659
Ranger Program 47 4.667 % $55,305 $55,305 $3,785 $59,090
Investigations 56 5.561 % $65,895 $65,895 $4,510 $70,405
Patrol 113 11.221 % $132,967 $132,967 $9,101 $142,068
Traffic Safety 35 3.476 % $41,185 $41,185 $2,819 $44,004
Police Administration 23 2.284 % $27,064 $27,064 $1,852 $28,916
Facilities Maintenance 13 1.291 % $15,297 $15,297 $15,297
FD611 Parking Fund 10 0.993 % $11,767 $11,767 $805 $12,572
Parks Maintenance 102 10.129 % $120,023 $120,023 $8,215 $128,238
Stormwater and Flood Control 19 1.887 % $22,357 $22,357 $1,530 $23,887
Streets Maintenance 180 17.875 % $211,806 $211,806 $14,497 $226,303
FD705 Whale Rock Fund 20 1.986 % $23,534 $23,534 $1,611 $25,145
FD602 Sewer Fund 135 13.406 % $158,855 $158,855 $10,873 $169,728
Natural Resource Protection 3 0.298 % $3,530 $3,530 $242 $3,772
City Administration 3 0.298 % $3,530 $3,530 $3,530
Swim Center Maintenance 1 0.099 % $1,177 $1,177 $81 $1,258
Recreation Administration 6 0.596 % $7,060 $7,060 $483 $7,543
All Other 25 2.483 % $29,418 $29,418 $2,013 $31,431
Police Support Services 5 0.497 % $5,884 $5,884 $403 $6,287
Aquatics 2 0.199 % $2,353 $2,353 $161 $2,514
FD601 Water Fund 89 8.838 % $104,726 $104,726 $7,168 $111,894
Public Works Administration 5 0.497 % $5,884 $5,884 $5,884
Traffic Signals & Lighting 16 1.589 % $18,827 $18,827 $1,289 $20,116
CIP Project Engineering 12 1.192 % $14,120 $14,120 $966 $15,086
Neighborhood Services 5 0.497 % $5,884 $5,884 $403 $6,287
Planning 4 0.397 % $4,707 $4,707 $322 $5,029
Transportation/Plan Engineering 4 0.397 % $4,707 $4,707 $322 $5,029
Urban Forest Services 25 2.481 % $29,417 $29,417 $2,014 $31,431
Total 1,007 100.000 %$1,184,937 $1,184,937 $78,606 $1,263,543
(A) Alloc basis:Count of Vehicle Equivalent Unit by Department/Division
Source:Fleet Master spreadsheet
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Fleet
Detail allocation of
Fuel
Detail page 201
Schedule 17.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Swim Center Maintenance 259 0.059 % $317 $317 $22 $339
Building and Safety 5,186 1.185 % $6,340 $6,340 $442 $6,782
CIP Project Engineering 9,865 2.255 % $12,061 $12,061 $840 $12,901
Facilities Maintenance 15,382 3.516 % $18,806 $18,806 $18,806
FD601 Water Fund 38,621 8.828 % $47,218 $47,218 $3,289 $50,507
FD602 Sewer Fund 36,983 8.454 % $45,215 $45,215 $3,150 $48,365
FD611 Parking Fund 10,051 2.298 % $12,288 $12,288 $856 $13,144
FD705 Whale Rock Fund 7,224 1.651 % $8,832 $8,832 $615 $9,447
Golf Course 1,189 0.272 % $1,454 $1,454 $101 $1,555
Investigations 27,968 6.393 % $34,193 $34,193 $2,382 $36,575
Natural Resource Protection 1,681 0.384 % $2,055 $2,055 $143 $2,198
Neighborhood Services 3,972 0.908 % $4,856 $4,856 $338 $5,194
Network Services 3,320 0.759 % $4,059 $4,059 $4,059
Parks Maintenance 38,902 8.892 % $47,561 $47,561 $3,313 $50,874
Patrol 103,340 23.622 % $126,342 $126,342 $8,802 $135,144
Planning 4,456 1.019 % $5,448 $5,448 $380 $5,828
Police Administration 14,140 3.232 % $17,287 $17,287 $1,204 $18,491
Police Support Services 5,085 1.162 % $6,217 $6,217 $433 $6,650
Public Works Administration 2,193 0.501 % $2,681 $2,681 $2,681
Ranger Program 16,065 3.672 % $19,641 $19,641 $1,368 $21,009
Recreation Administration 2,760 0.631 % $3,374 $3,374 $235 $3,609
Stormwater and Flood Control 11,970 2.736 % $14,634 $14,634 $1,020 $15,654
Streets Maintenance 60,805 13.899 % $74,339 $74,339 $5,179 $79,518
Traffic Signals & Lighting 7,209 1.648 % $8,814 $8,814 $614 $9,428
Transportation/Plan Engineering 523 0.120 % $639 $639 $45 $684
Urban Forest Services 3,069 0.702 % $3,752 $3,752 $261 $4,013
All Other 5,253 1.202 % $6,423 $6,423 $449 $6,872
Total 437,471 100.000 %$534,846 $534,846 $35,481 $570,327
(A) Alloc basis:Fuel Costs by Department and Fund
Source:
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Fleet
Departmental Cost
Allocation Summary
Detail page 202
Schedule 17.006
2023
Total Fleet Fuel
City Administration $3,530 $3,530
Network Services $15,826 $11,767 $4,059
Public Works Administration $8,565 $5,884 $2,681
Facilities Maintenance $34,103 $15,297 $18,806
CIP Project Engineering $27,987 $15,086 $12,901
Transportation/Plan Engineering $5,713 $5,029 $684
Natural Resource Protection $5,970 $3,772 $2,198
Planning $10,857 $5,029 $5,828
Building and Safety $28,155 $21,373 $6,782
Parks Maintenance $179,112 $128,238 $50,874
Swim Center Maintenance $1,597 $1,258 $339
Urban Forest Services $35,444 $31,431 $4,013
Streets Maintenance $305,821 $226,303 $79,518
Traffic Signals & Lighting $29,544 $20,116 $9,428
Stormwater and Flood Control $39,541 $23,887 $15,654
Recreation Administration $11,152 $7,543 $3,609
Ranger Program $80,099 $59,090 $21,009
Aquatics $2,514 $2,514
Golf Course $29,214 $27,659 $1,555
Police Administration $47,407 $28,916 $18,491
Patrol $277,212 $142,068 $135,144
Investigations $106,980 $70,405 $36,575
Police Support Services $12,937 $6,287 $6,650
Neighborhood Services $11,481 $6,287 $5,194
Traffic Safety $44,004 $44,004
FD601 Water Fund $162,401 $111,894 $50,507
FD602 Sewer Fund $218,093 $169,728 $48,365
FD611 Parking Fund $25,716 $12,572 $13,144
FD705 Whale Rock Fund $34,592 $25,145 $9,447
All Other $38,303 $31,431 $6,872
Total $1,833,870 $1,263,543 $570,327
Page 237 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 18.01
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’s 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. Costs are identified but not allocated.
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 fund as a matter of policy.
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CIP Project Engineering
Costs to be allocated
Detail page 204
Schedule 18.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,683,531 $2,683,531
Allocated additions:
10000000 - Building Charge $22,410 $22,410
1011010 - Office of DEI $358 $4,018 $4,376
1011001 - City Administration $31,469 $8,739 $40,208
1011501 - City Attorney $28,867 $4,444 $33,311
1011021 - City Clerk $2,354 $411 $2,765
1012000 - Finance $43,992 $6,267 $50,259
1011101 - Network Services $96,879 $10,012 $106,891
1011103 - Information Services $26,747 $2,261 $29,008
1012006 - Finance Support Services $2,223 $168 $2,391
1012007 - Finance Non Departmental $588 $49 $637
1013001 - Human Resources $89,484 $5,495 $94,979
1013003 - Wellness Program $131 $966 $1,097
1015001 - Public Works Administration $652,536 $189,203 $841,739
1015005 - Facilities Maintenance $42,225 $4,277 $46,502
1015008 - Fleet $26,181 $1,806 $27,987
8020000 - Insurance ISF Fund $46,880 $46,880
Total allocated additions:$1,066,444 $284,996 $1,351,440 $1,351,440
Departmental cost adjustments:
SALARIES $191,653
Total departmental cost adjustments:$191,653 $191,653
Total to be allocated $3,941,628 $284,996 $4,226,624
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 205
Schedule 18.003
2023
Total General & Admin Engineering Administration Engineering Project Engineering
Wages & Benefits
SALARIES & WAGES $1,750,954 $478,711 $809,116 $463,127
FRINGE BENEFITS $823,132 $225,044 $380,369 $217,719
Other Expense and Cost
SERVICES & SUPPLIES $109,445 $29,922 $50,575 $28,948
Departmental Expenditures $2,683,531 $733,677 $1,240,060 $709,794
Cost Adjustments
SALARIES $191,653 $52,398 $88,563 $50,692
Additions: 1st
Other $1,066,444 $1,066,444
Functional Cost $3,941,628 $1,066,444 $786,075 $1,328,623 $760,486
Reallocate Admin ($1,066,444) $291,566 $492,804 $282,074
Allocable Costs $3,941,628 $1,077,641 $1,821,427 $1,042,560
Unallocated ($2,899,068) ($1,077,641) ($1,821,427)
1st Allocation $1,042,560 $1,042,560
Additions: 2nd
Other $284,996 $284,996
Functional Cost $284,996 $284,996
Reallocate Admin ($284,996) $77,918 $131,697 $75,381
Allocable Costs $284,996 $77,918 $131,697 $75,381
Unallocated ($209,615) ($77,918) ($131,697)
2nd Allocation $75,381 $75,381
Total allocated $1,117,941 $1,117,941
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CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 206
Schedule 18.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 313 11.834 % $123,373 ($70,912) $52,461 $8,920 $61,381
FD507 Transportation Impact Fee Fund 303 11.456 % $119,431 $119,431 $8,635 $128,066
FD404 Major Facility Replacement Fund 192 7.259 % $75,679 $75,679 $5,472 $81,151
FD602 Sewer Fund 713 26.957 % $281,038 ($99,660) $181,378 $20,320 $201,698
FD611 Parking Fund 593 22.420 % $233,738 ($21,082) $212,656 $16,900 $229,556
FD621Transit Fund 213 8.053 % $83,957 $83,957 $6,070 $90,027
FD401 Capital Outlay Engineering 298 11.267 % $117,460 $117,460 $8,493 $125,953
All Other 20 0.754 % $7,884 $7,884 $571 $8,455
Subtotal 2,645 100.000 %$1,042,560 ($191,654)$850,906 $75,381 $926,287
Direct Billed $191,654 $191,654 $191,654
Total 2,645 100.000 %$1,042,560 $0 $1,042,560 $75,381 $1,117,941
(A) Alloc basis:Number of Project Hours by Fund
Source:
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CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 207
Schedule 18.005
2023
Total Project Engineering
FD401 Capital Outlay Engineering $125,953 $125,953
FD404 Major Facility Replacement Fund $81,151 $81,151
FD507 Transportation Impact Fee Fund $128,066 $128,066
FD601 Water Fund $61,381 $61,381
FD602 Sewer Fund $201,698 $201,698
FD611 Parking Fund $229,556 $229,556
FD621Transit Fund $90,027 $90,027
All Other $8,455 $8,455
Subtotal $926,287 $926,287
Direct Billed $191,654 $191,654
Total $1,117,941 $1,117,941
Page 242 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 19.01
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.
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 209
Schedule 19.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,187,300 $1,187,300
Allocated additions:
10000000 - Building Charge $445 $445
1011010 - Office of DEI $119 $1,339 $1,458
1011001 - City Administration $13,923 $3,866 $17,789
1011501 - City Attorney $12,772 $1,966 $14,738
1011021 - City Clerk $785 $137 $922
1012000 - Finance $19,728 $2,882 $22,610
1011101 - Network Services $38,661 $3,970 $42,631
1011103 - Information Services $8,916 $754 $9,670
1012006 - Finance Support Services $983 $74 $1,057
1012007 - Finance Non Departmental $950 $80 $1,030
1013001 - Human Resources $29,678 $1,832 $31,510
1013003 - Wellness Program $44 $322 $366
1015001 - Public Works Administration $258,574 $74,974 $333,548
1015005 - Facilities Maintenance $838 $85 $923
1015008 - Fleet $5,346 $367 $5,713
8020000 - Insurance ISF Fund $23,324 $23,324
Total allocated additions:$391,762 $115,972 $507,734 $507,734
Total to be allocated $1,579,062 $115,972 $1,695,034
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Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 210
Schedule 19.003
2023
Total General & Admin Gen & Admin/Capital
Outlay
Parking Transit Development Review Long Range Plan
Wages & Benefits
SALARIES & WAGES $691,168 $444,974 $23,431 $17,072 $122,751 $82,940
FRINGE BENEFITS $319,238 $205,525 $10,822 $7,885 $56,697 $38,309
Other Expense and Cost
SERVICES & SUPPLIES $176,894 $113,884 $5,997 $4,369 $31,416 $21,228
Departmental Expenditures $1,187,300 $764,383 $40,250 $29,326 $210,864 $142,477
Additions: 1st
Other $391,762 $391,762
Functional Cost $1,579,062 $391,762 $764,383 $40,250 $29,326 $210,864 $142,477
Reallocate Admin ($391,762) $252,216 $13,281 $9,676 $69,577 $47,012
Allocable Costs $1,579,062 $1,016,599 $53,531 $39,002 $280,441 $189,489
Unallocated ($1,016,599) ($1,016,599)
1st Allocation $562,463 $53,531 $39,002 $280,441 $189,489
Additions: 2nd
Other $115,972 $115,972
Functional Cost $115,972 $115,972
Reallocate Admin ($115,972) $74,663 $3,932 $2,864 $20,597 $13,916
Allocable Costs $115,972 $74,663 $3,932 $2,864 $20,597 $13,916
Unallocated ($74,663) ($74,663)
2nd Allocation $41,309 $3,932 $2,864 $20,597 $13,916
Total allocated $603,772 $57,463 $41,866 $301,038 $203,405
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 211
Schedule 19.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 100 100.000 % $53,531 $53,531 $3,932 $57,463
Total 100 100.000 %$53,531 $53,531 $3,932 $57,463
(A) Alloc basis:Direct Allocation to Fund 611 Parking
Source:
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 212
Schedule 19.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 100 100.000 % $39,002 $39,002 $2,864 $41,866
Total 100 100.000 %$39,002 $39,002 $2,864 $41,866
(A) Alloc basis:Direct Allocation to Fund 621 Transit
Source:
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 213
Schedule 19.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 100 100.000 % $280,441 $280,441 $20,597 $301,038
Total 100 100.000 %$280,441 $280,441 $20,597 $301,038
(A) Alloc basis:Direct Allocation to Development Review
Source:
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 214
Schedule 19.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 100 100.000 % $189,489 $189,489 $13,916 $203,405
Total 100 100.000 %$189,489 $189,489 $13,916 $203,405
(A) Alloc basis:Direct Allocation to Long Range Plan
Source:
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 215
Schedule 19.008
2023
Total Parking Transit Development Review Long Range Plan
Planning $301,038 $301,038
Engineering $203,405 $203,405
FD611 Parking Fund $57,463 $57,463
FD621Transit Fund $41,866 $41,866
Total $603,772 $57,463 $41,866 $301,038 $203,405
Page 250 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 20.01
INSURANCE FUND
NATURE AND EXTENT OF SERVICE
The Insurance 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 total operating expenditures 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 the following:
o Public Safety Work Comp – Allocated directly to Police and Fire Administration
o All Other Employees – Allocated based on full time equivalent (FTE) by fund/department/division.
Liability Premiums – These are costs associated with liability insurance premiums and self-funded claims. Costs are allocated as follows:
o Direct – Allocated directly to Police Administration, Public Works Administration and Community Development Administration.
o All Other Liability Premiums – Allocated based on total operating expenditures by fund/department/division, or if appropriate, to
specific department.
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 217
Schedule 20.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $5,710,479 $5,710,479
Allocated additions:
1011001 - City Administration $66,964 $18,596 $85,560
1011501 - City Attorney $61,428 $9,457 $70,885
1012000 - Finance $82,988 $13,487 $96,475
1012006 - Finance Support Services $4,730 $357 $5,087
1012007 - Finance Non Departmental $15,389 $1,294 $16,683
1015005 - Facilities Maintenance $554 $52 $606
Total allocated additions:$232,053 $43,243 $275,296 $275,296
Total to be allocated $5,942,532 $43,243 $5,985,775
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 218
Schedule 20.003
2023
Total General & Admin Risk Management WComp Premiums -
PS
WC Premiums Liability Premiums -
Direct
Liability Premium
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
RISK MANAGEMENT $515,818 $515,818
WC PREMIUMS - PS $1,849,193 $1,849,193
WC PREMIUMS $995,720 $995,720
LIABILITY PREMIUMS - DIRECT $1,142,663 $1,142,663
LIABILITY PREMIUMS $1,207,085 $1,207,085
Departmental Expenditures $5,710,479 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085
Additions: 1st
Other $232,053 $232,053
Functional Cost $5,942,532 $232,053 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085
Reallocate Admin ($232,053) $20,961 $75,144 $40,462 $46,434 $49,052
Allocable Costs $5,942,532 $536,779 $1,924,337 $1,036,182 $1,189,097 $1,256,137
1st Allocation $5,942,532 $536,779 $1,924,337 $1,036,182 $1,189,097 $1,256,137
Additions: 2nd
Other $43,243 $43,243
Functional Cost $43,243 $43,243
Reallocate Admin ($43,243) $3,906 $14,003 $7,540 $8,653 $9,141
Allocable Costs $43,243 $3,906 $14,003 $7,540 $8,653 $9,141
2nd Allocation $43,243 $3,906 $14,003 $7,540 $8,653 $9,141
Total allocated $5,985,775 $540,685 $1,938,340 $1,043,722 $1,197,750 $1,265,278
Page 253 of 888
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 219
Schedule 20.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.120 % $644 $644 $644
Economic Development 812,262 2.433 % $13,062 $13,062 $121 $13,183
Natural Resource Protection 266,214 0.798 % $4,281 $4,281 $40 $4,321
Community Promotion 377,056 1.130 % $6,064 $6,064 $56 $6,120
City Attorney 286,577 0.859 % $4,609 $4,609 $4,609
City Clerk 174,452 0.523 % $2,805 $2,805 $2,805
Finance 411,056 1.231 % $6,610 $6,610 $6,610
Network Services 2,158,515 6.467 % $34,712 $34,712 $34,712
Information Services 46,646 0.140 % $750 $750 $750
Human Resources 698,539 2.093 % $11,234 $11,234 $11,234
Community Development Admin 173,129 0.519 % $2,784 $2,784 $26 $2,810
Commissions & Committees 4,735 0.014 % $76 $76 $1 $77
Planning 296,679 0.889 % $4,771 $4,771 $44 $4,815
Public Works Administration 119,717 0.359 % $1,925 $1,925 $1,925
Parks Maintenance 2,110,602 6.323 % $33,942 $33,942 $316 $34,258
Swim Center Maintenance 529,698 1.587 % $8,518 $8,518 $79 $8,597
Urban Forest Services 149,745 0.449 % $2,408 $2,408 $22 $2,430
Facilities Maintenance 783,400 2.347 % $12,598 $12,598 $12,598
Streets Maintenance 955,154 2.862 % $15,360 $15,360 $143 $15,503
Traffic Signals & Lighting 296,478 0.888 % $4,768 $4,768 $44 $4,812
Fleet 897,880 2.690 % $14,439 $14,439 $14,439
City Administration 213,358 0.639 % $3,431 $3,431 $3,431
Transportation/Plan Engineering 176,894 0.530 % $2,845 $2,845 $2,845
Recreation Administration 86,190 0.258 % $1,386 $1,386 $13 $1,399
Recreation Facilities 55,201 0.165 % $888 $888 $8 $896
Youth Services 161,220 0.483 % $2,593 $2,593 $24 $2,617
Community Services 155,320 0.465 % $2,498 $2,498 $23 $2,521
Aquatics 88,161 0.264 % $1,418 $1,418 $13 $1,431
Golf Course 242,671 0.727 % $3,903 $3,903 $36 $3,939
Police Administration 951,147 2.850 % $15,296 $15,296 $142 $15,438
Patrol 170,709 0.511 % $2,745 $2,745 $26 $2,771
Investigations 102,868 0.308 % $1,654 $1,654 $15 $1,669
Police Support Services 166,078 0.498 % $2,671 $2,671 $25 $2,696
Neighborhood Services 39,042 0.117 % $628 $628 $6 $634
Traffic Safety 27,351 0.082 % $440 $440 $4 $444
Fire Administration 217,063 0.650 % $3,491 $3,491 $32 $3,523
Emergency Response 146,507 0.439 % $2,356 $2,356 $22 $2,378
Fire Apparatus Service 220,011 0.659 % $3,538 $3,538 $33 $3,571
Hazard Prevention 85,849 0.257 % $1,381 $1,381 $13 $1,394
Training Services 129,620 0.388 % $2,084 $2,084 $19 $2,103
Disaster Assistance 20,019 0.060 % $322 $322 $3 $325
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Detail page 220
Schedule 20.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,719,953 5.153 % $27,659 $27,659 $257 $27,916
FD611 Parking Fund 1,563,224 4.683 % $25,139 $25,139 $234 $25,373
FD602 Sewer Fund 3,229,062 9.674 % $51,928 $51,928 $483 $52,411
FD621Transit Fund 974,320 2.919 % $15,669 $15,669 $146 $15,815
FD705 Whale Rock Fund 568,828 1.704 % $9,148 $9,148 $85 $9,233
FD711 Hazardous Mat Task Force Fund 46,211 0.138 % $743 $743 $7 $750
Finance Non Departmental 222,242 0.666 % $3,574 $3,574 $3,574
CIP Project Engineering 109,445 0.328 % $1,760 $1,760 $1,760
Solid Waste Recycling 44,896 0.135 % $722 $722 $7 $729
Community Services Group 115,198 0.345 % $1,853 $1,853 $1,853
Building and Safety 911,580 2.731 % $14,660 $14,660 $136 $14,796
Stormwater and Flood Control 238,293 0.714 % $3,832 $3,832 $36 $3,868
FD206 Law Enforcement Grant Fund 20,203 0.061 % $325 $325 $3 $328
FD601 Water Fund 2,610,669 7.821 % $41,984 $41,984 $391 $42,375
Office of DEI 718,456 2.152 % $11,554 $11,554 $11,554
Engineering 45,134 0.135 % $726 $726 $7 $733
Housing Policy/Homelessness 471,850 1.414 % $7,588 $7,588 $71 $7,659
Mobile Crisis Unit 99,532 0.298 % $1,601 $1,601 $15 $1,616
Cultural Activities 348,269 1.043 % $5,601 $5,601 $52 $5,653
Finance Support Services 90,179 0.270 % $1,450 $1,450 $1,450
Wellness Program 3,201 0.010 % $51 $51 $51
Jack House 5,101 0.015 % $82 $82 $1 $83
Recruit Academy 66,984 0.201 % $1,077 $1,077 $10 $1,087
Fire Station 29,180 0.087 % $469 $469 $4 $473
FD202 Downtown Bid Fund 271,977 0.815 % $4,374 $4,374 $41 $4,415
FD212 San Luis Ranch CFD 8,398 0.025 % $135 $135 $1 $136
FD406 Public Safety Equip Replacement Fund 442,726 1.326 % $7,120 $7,120 $66 $7,186
FD701 General Agency Fund 1,217,765 3.648 % $19,584 $19,584 $182 $19,766
FD712 City Of SLO PEG Fund 44,188 0.132 % $711 $711 $7 $718
FD713 SLCUSD PEG Fund 92,697 0.278 % $1,491 $1,491 $14 $1,505
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.019 % $104 $104 $1 $105
Ranger Program 68,110 0.204 % $1,095 $1,095 $10 $1,105
Orcutt Area Specific Plan 109,740 0.329 % $1,765 $1,765 $16 $1,781
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $17 $17 $17
FD213 Avila Ranch CFE 4,923 0.015 % $79 $79 $1 $80
FD504 LOVR Impact Fee Fund 114,635 0.343 % $1,844 $1,844 $17 $1,861
FD505 Affordable Housing Fund 1,700,000 5.095 % $27,337 $27,337 $256 $27,593
Total 33,378,584 100.000 %$536,779 $536,779 $3,906 $540,685
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
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Detail page 221
Schedule 20.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:Staffing Summaries
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WComp Premiums - PS
Detail page 222
Schedule 20.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $962,169 $962,169 $7,002 $969,171
Fire Administration 50 50.000 % $962,168 $962,168 $7,001 $969,169
Total 100 100.000 %$1,924,337 $1,924,337 $14,003 $1,938,340
(A) Alloc basis:Direct Allocation to Police & Fire Administration
Source:
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Insurance ISF Fund
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WC Premiums
Detail page 223
Schedule 20.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.658 % $6,813 $6,813 $65 $6,878
Facilities Maintenance 500 1.096 % $11,355 $11,355 $11,355
Streets Maintenance 1,600 3.507 % $36,337 $36,337 $346 $36,683
Stormwater and Flood Control 635 1.392 % $14,421 $14,421 $138 $14,559
Traffic Signals & Lighting 200 0.438 % $4,542 $4,542 $43 $4,585
Transportation/Plan Engineering 600 1.315 % $13,627 $13,627 $13,627
Recreation Administration 400 0.877 % $9,084 $9,084 $87 $9,171
Recreation Facilities 100 0.219 % $2,271 $2,271 $22 $2,293
Youth Services 800 1.753 % $18,169 $18,169 $173 $18,342
Community Services 400 0.877 % $9,084 $9,084 $87 $9,171
Ranger Program 800 1.753 % $18,169 $18,169 $173 $18,342
Aquatics 100 0.219 % $2,271 $2,271 $22 $2,293
Golf Course 400 0.877 % $9,084 $9,084 $87 $9,171
Patrol 4,500 9.863 % $102,199 $102,199 $974 $103,173
Investigations 1,400 3.068 % $31,795 $31,795 $303 $32,098
Police Support Services 2,050 4.493 % $46,557 $46,557 $444 $47,001
Neighborhood Services 100 0.219 % $2,271 $2,271 $22 $2,293
Traffic Safety 400 0.877 % $9,084 $9,084 $87 $9,171
Emergency Response 4,600 10.082 % $104,470 $104,470 $996 $105,466
Hazard Prevention 600 1.315 % $13,627 $13,627 $130 $13,757
FD601 Water Fund 3,389 7.428 % $76,967 $76,967 $734 $77,701
FD621Transit Fund 200 0.438 % $4,542 $4,542 $43 $4,585
City Administration 600 1.315 % $13,627 $13,627 $13,627
Economic Development 100 0.219 % $2,271 $2,271 $22 $2,293
Natural Resource Protection 300 0.658 % $6,813 $6,813 $65 $6,878
Community Promotion 25 0.055 % $568 $568 $5 $573
City Attorney 600 1.315 % $13,627 $13,627 $13,627
City Clerk 450 0.986 % $10,220 $10,220 $10,220
Finance 1,500 3.288 % $34,066 $34,066 $34,066
Network Services 855 1.874 % $19,418 $19,418 $19,418
Information Services 850 1.863 % $19,304 $19,304 $19,304
Human Resources 1,000 2.192 % $22,711 $22,711 $22,711
Community Development Admin 500 1.096 % $11,355 $11,355 $108 $11,463
Building and Safety 1,550 3.397 % $35,202 $35,202 $336 $35,538
Public Works Administration 700 1.534 % $15,898 $15,898 $15,898
Parks Maintenance 1,300 2.849 % $29,524 $29,524 $282 $29,806
Swim Center Maintenance 100 0.219 % $2,271 $2,271 $22 $2,293
Fire Apparatus Service 200 0.438 % $4,542 $4,542 $43 $4,585
Fleet 500 1.096 % $11,355 $11,355 $11,355
FD611 Parking Fund 1,622 3.555 % $36,837 $36,837 $351 $37,188
CIP Project Engineering 1,800 3.945 % $40,880 $40,880 $40,880
Page 258 of 888
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Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 224
Schedule 20.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.192 % $22,711 $22,711 $217 $22,928
City Council 500 1.096 % $11,355 $11,355 $11,355
Community Services Group 250 0.548 % $5,678 $5,678 $5,678
Housing Policy/Homelessness 400 0.877 % $9,084 $9,084 $87 $9,171
Solid Waste Recycling 200 0.438 % $4,542 $4,542 $43 $4,585
Office of DEI 100 0.219 % $2,271 $2,271 $2,271
Engineering 500 1.096 % $11,355 $11,355 $108 $11,463
FD705 Whale Rock Fund 410 0.899 % $9,311 $9,311 $89 $9,400
FD602 Sewer Fund 3,364 7.373 % $76,399 $76,399 $728 $77,127
Disaster Assistance 100 0.219 % $2,271 $2,271 $22 $2,293
FD208 Tourism Bid Fund 175 0.385 % $3,977 $3,977 $36 $4,013
Total 45,625 100.000 %$1,036,182 $1,036,182 $7,540 $1,043,722
(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
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Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 225
Schedule 20.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 517,039 45.249 % $538,050 $538,050 $5,988 $544,038
Public Works Administration 395,565 34.618 % $411,639 $411,639 $411,639
Community Development Admin 230,059 20.133 % $239,408 $239,408 $2,665 $242,073
Total 1,142,663 100.000 %$1,189,097 $1,189,097 $8,653 $1,197,750
(A) Alloc basis:Direct to Police, Public Works and Community Development
Source:
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Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 226
Schedule 20.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.123 % $1,551 $1,551 $1,551
Economic Development 812,262 2.505 % $31,464 $31,464 $295 $31,759
Natural Resource Protection 266,214 0.821 % $10,312 $10,312 $97 $10,409
Community Promotion 377,056 1.163 % $14,606 $14,606 $137 $14,743
City Attorney 286,577 0.884 % $11,101 $11,101 $11,101
City Clerk 174,452 0.538 % $6,758 $6,758 $6,758
Finance 411,056 1.268 % $15,923 $15,923 $15,923
Network Services 2,158,515 6.656 % $83,614 $83,614 $83,614
Information Services 46,646 0.144 % $1,807 $1,807 $1,807
Human Resources 698,539 2.154 % $27,059 $27,059 $27,059
Community Development Admin 173,129 0.534 % $6,706 $6,706 $63 $6,769
Commissions & Committees 4,735 0.015 % $183 $183 $2 $185
Planning 296,679 0.915 % $11,492 $11,492 $108 $11,600
Public Works Administration 119,717 0.369 % $4,637 $4,637 $4,637
Parks Maintenance 2,110,602 6.509 % $81,758 $81,758 $767 $82,525
Swim Center Maintenance 529,698 1.633 % $20,519 $20,519 $192 $20,711
Urban Forest Services 149,745 0.462 % $5,801 $5,801 $54 $5,855
Facilities Maintenance 783,400 2.416 % $30,346 $30,346 $30,346
Streets Maintenance 955,154 2.946 % $37,000 $37,000 $347 $37,347
Traffic Signals & Lighting 296,478 0.914 % $11,485 $11,485 $108 $11,593
Fleet 897,880 2.769 % $34,781 $34,781 $34,781
City Administration 213,358 0.658 % $8,265 $8,265 $8,265
Transportation/Plan Engineering 176,894 0.546 % $6,852 $6,852 $6,852
Recreation Administration 86,190 0.266 % $3,339 $3,339 $31 $3,370
Recreation Facilities 55,201 0.170 % $2,138 $2,138 $20 $2,158
Youth Services 161,220 0.497 % $6,245 $6,245 $59 $6,304
Community Services 155,320 0.479 % $6,017 $6,017 $56 $6,073
Aquatics 88,161 0.272 % $3,415 $3,415 $32 $3,447
Golf Course 242,671 0.748 % $9,400 $9,400 $88 $9,488
Patrol 170,709 0.526 % $6,613 $6,613 $62 $6,675
Investigations 102,868 0.317 % $3,985 $3,985 $37 $4,022
Police Support Services 166,078 0.512 % $6,433 $6,433 $60 $6,493
Neighborhood Services 39,042 0.120 % $1,512 $1,512 $14 $1,526
Traffic Safety 27,351 0.084 % $1,059 $1,059 $10 $1,069
Fire Administration 217,063 0.669 % $8,408 $8,408 $79 $8,487
Emergency Response 146,507 0.452 % $5,675 $5,675 $53 $5,728
Fire Apparatus Service 220,011 0.678 % $8,523 $8,523 $80 $8,603
Hazard Prevention 85,849 0.265 % $3,326 $3,326 $31 $3,357
Training Services 129,620 0.400 % $5,021 $5,021 $47 $5,068
Disaster Assistance 20,019 0.062 % $775 $775 $7 $782
FD208 Tourism Bid Fund 1,719,953 5.304 % $66,626 $66,626 $625 $67,251
Page 261 of 888
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Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 227
Schedule 20.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,563,224 4.821 % $60,554 $60,554 $568 $61,122
FD602 Sewer Fund 3,229,062 9.958 % $125,084 $125,084 $1,173 $126,257
FD621Transit Fund 974,320 3.005 % $37,742 $37,742 $354 $38,096
FD705 Whale Rock Fund 568,828 1.754 % $22,035 $22,035 $207 $22,242
FD711 Hazardous Mat Task Force Fund 46,211 0.143 % $1,790 $1,790 $17 $1,807
Finance Non Departmental 222,242 0.685 % $8,609 $8,609 $8,609
CIP Project Engineering 109,445 0.338 % $4,240 $4,240 $4,240
Solid Waste Recycling 44,896 0.138 % $1,739 $1,739 $16 $1,755
Community Services Group 115,198 0.355 % $4,462 $4,462 $4,462
Building and Safety 911,580 2.811 % $35,312 $35,312 $331 $35,643
Stormwater and Flood Control 238,293 0.735 % $9,231 $9,231 $87 $9,318
FD206 Law Enforcement Grant Fund 20,203 0.062 % $783 $783 $7 $790
FD601 Water Fund 2,610,669 8.051 % $101,129 $101,129 $948 $102,077
Office of DEI 718,456 2.216 % $27,831 $27,831 $27,831
Engineering 45,134 0.139 % $1,748 $1,748 $16 $1,764
Housing Policy/Homelessness 471,850 1.455 % $18,278 $18,278 $171 $18,449
Mobile Crisis Unit 99,532 0.307 % $3,856 $3,856 $36 $3,892
Cultural Activities 348,269 1.074 % $13,491 $13,491 $127 $13,618
Finance Support Services 90,179 0.278 % $3,493 $3,493 $3,493
Wellness Program 3,201 0.010 % $124 $124 $124
Jack House 5,101 0.016 % $198 $198 $2 $200
Recruit Academy 66,984 0.207 % $2,595 $2,595 $24 $2,619
Fire Station 29,180 0.090 % $1,130 $1,130 $11 $1,141
FD202 Downtown Bid Fund 271,977 0.839 % $10,536 $10,536 $99 $10,635
FD212 San Luis Ranch CFD 8,398 0.026 % $325 $325 $3 $328
FD406 Public Safety Equip Replacement Fund 442,726 1.365 % $17,150 $17,150 $161 $17,311
FD701 General Agency Fund 1,217,765 3.755 % $47,172 $47,172 $442 $47,614
FD712 City Of SLO PEG Fund 44,188 0.136 % $1,712 $1,712 $16 $1,728
FD713 SLCUSD PEG Fund 92,697 0.286 % $3,591 $3,591 $34 $3,625
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.020 % $251 $251 $2 $253
Ranger Program 68,110 0.210 % $2,638 $2,638 $25 $2,663
Orcutt Area Specific Plan 109,740 0.338 % $4,251 $4,251 $40 $4,291
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $41 $41 $41
FD213 Avila Ranch CFE 4,923 0.015 % $191 $191 $2 $193
FD504 LOVR Impact Fee Fund 114,635 0.354 % $4,441 $4,441 $42 $4,483
FD505 Affordable Housing Fund 1,700,000 5.242 % $65,854 $65,854 $619 $66,473
Total 32,427,437 100.000 %$1,256,137 $1,256,137 $9,141 $1,265,278
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 262 of 888
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Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 228
Schedule 20.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
City Council $13,550 $644 $11,355 $1,551
Office of DEI $41,656 $11,554 $2,271 $27,831
City Administration $25,323 $3,431 $13,627 $8,265
Community Services Group $11,993 $1,853 $5,678 $4,462
City Attorney $29,337 $4,609 $13,627 $11,101
City Clerk $19,783 $2,805 $10,220 $6,758
Finance $56,599 $6,610 $34,066 $15,923
Network Services $137,744 $34,712 $19,418 $83,614
Information Services $21,861 $750 $19,304 $1,807
Finance Support Services $4,943 $1,450 $3,493
Finance Non Departmental $12,183 $3,574 $8,609
Human Resources $61,004 $11,234 $22,711 $27,059
Wellness Program $175 $51 $124
Public Works Administration $434,099 $1,925 $15,898 $411,639 $4,637
Facilities Maintenance $54,299 $12,598 $11,355 $30,346
Fleet $60,575 $14,439 $11,355 $34,781
CIP Project Engineering $46,880 $1,760 $40,880 $4,240
Transportation/Plan Engineering $23,324 $2,845 $13,627 $6,852
Cultural Activities $19,271 $5,653 $13,618
Economic Development $47,235 $13,183 $2,293 $31,759
Natural Resource Protection $21,608 $4,321 $6,878 $10,409
Community Promotion $21,436 $6,120 $573 $14,743
Community Development Admin $263,115 $2,810 $11,463 $242,073 $6,769
Commissions & Committees $262 $77 $185
Planning $39,343 $4,815 $22,928 $11,600
Engineering $13,960 $733 $11,463 $1,764
Building and Safety $85,977 $14,796 $35,538 $35,643
Housing Policy/Homelessness $35,279 $7,659 $9,171 $18,449
Parks Maintenance $146,589 $34,258 $29,806 $82,525
Swim Center Maintenance $31,601 $8,597 $2,293 $20,711
Urban Forest Services $15,163 $2,430 $6,878 $5,855
Streets Maintenance $89,533 $15,503 $36,683 $37,347
Traffic Signals & Lighting $20,990 $4,812 $4,585 $11,593
Stormwater and Flood Control $27,745 $3,868 $14,559 $9,318
Solid Waste Recycling $7,069 $729 $4,585 $1,755
Recreation Administration $13,940 $1,399 $9,171 $3,370
Recreation Facilities $5,347 $896 $2,293 $2,158
Youth Services $27,263 $2,617 $18,342 $6,304
Community Services $17,765 $2,521 $9,171 $6,073
Ranger Program $22,110 $1,105 $18,342 $2,663
Page 263 of 888
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Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 229
Schedule 20.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
Aquatics $7,171 $1,431 $2,293 $3,447
Golf Course $22,598 $3,939 $9,171 $9,488
Jack House $283 $83 $200
Police Administration $1,528,647 $15,438 $969,171 $544,038
Patrol $112,619 $2,771 $103,173 $6,675
Investigations $37,789 $1,669 $32,098 $4,022
Police Support Services $56,190 $2,696 $47,001 $6,493
Neighborhood Services $4,453 $634 $2,293 $1,526
Traffic Safety $10,684 $444 $9,171 $1,069
Fire Administration $981,179 $3,523 $969,169 $8,487
Emergency Response $113,572 $2,378 $105,466 $5,728
Hazard Prevention $18,508 $1,394 $13,757 $3,357
Training Services $7,171 $2,103 $5,068
Recruit Academy $3,706 $1,087 $2,619
Fire Apparatus Service $16,759 $3,571 $4,585 $8,603
Fire Station $1,614 $473 $1,141
Mobile Crisis Unit $5,508 $1,616 $3,892
Disaster Assistance $3,400 $325 $2,293 $782
Orcutt Area Specific Plan $6,072 $1,781 $4,291
FD202 Downtown Bid Fund $15,050 $4,415 $10,635
FD206 Law Enforcement Grant Fund $1,118 $328 $790
FD208 Tourism Bid Fund $99,180 $27,916 $4,013 $67,251
FD209 SB1186 CASP Certify Fund $58 $17 $41
FD212 San Luis Ranch CFD $464 $136 $328
FD213 Avila Ranch CFE $273 $80 $193
FD406 Public Safety Equip Replacement Fund $24,497 $7,186 $17,311
FD504 LOVR Impact Fee Fund $6,344 $1,861 $4,483
FD505 Affordable Housing Fund $94,066 $27,593 $66,473
FD601 Water Fund $222,153 $42,375 $77,701 $102,077
FD602 Sewer Fund $255,795 $52,411 $77,127 $126,257
FD611 Parking Fund $123,683 $25,373 $37,188 $61,122
FD621Transit Fund $58,496 $15,815 $4,585 $38,096
FD701 General Agency Fund $67,380 $19,766 $47,614
FD705 Whale Rock Fund $40,875 $9,233 $9,400 $22,242
FD711 Hazardous Mat Task Force Fund $2,557 $750 $1,807
FD712 City Of SLO PEG Fund $2,446 $718 $1,728
FD713 SLCUSD PEG Fund $5,130 $1,505 $3,625
FD715 Boysen Ranch Conserv Easemt Fund $358 $105 $253
Total $5,985,775 $540,685 $1,938,340 $1,043,722 $1,197,750 $1,265,278
Page 264 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 21.01
NATURAL RESOURCES PROTECTION
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Natural Resources Protection division 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.
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Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 231
Schedule 21.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $983,010 $983,010
Total to be allocated $983,010 $983,010
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City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 232
Schedule 21.003
2023
Total General & Admin Natural Resources - General
Government
Program Support
Wages & Benefits
SALARIES & WAGES $496,355 $496,355
FRINGE BENEFITS $220,441 $220,441
Other Expense and Cost
SERVICES & SUPPLIES $266,214 $266,214
Departmental Expenditures $983,010 $983,010
Functional Cost $983,010 $983,010
Allocable Costs $983,010 $983,010
Unallocated ($983,010) ($983,010)
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
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Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 233
Schedule 21.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 505 20.000 % ($505) ($505) ($505)
FD602 Sewer Fund 2,020 80.000 % ($2,020) ($2,020) ($2,020)
Subtotal 2,525 100.000 %($2,525)($2,525)($2,525)
Direct Billed $2,525 $2,525 $2,525
Total 2,525 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:Accounting
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Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 234
Schedule 21.005
2023
Total Program Support
FD601 Water Fund ($505) ($505)
FD602 Sewer Fund ($2,020) ($2,020)
Subtotal ($2,525)($2,525)
Direct Billed $2,525 $2,525
Total
Page 269 of 888
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 22.01
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. Since 2002, this program has been responsible
for the review of the design of private development projects for compliance with the water and sewer elements of the General Plan and Municipal Code
requirements.
This division is also responsible for verifying plan compliance to local and state regulations for water and sewer services that are operated and
maintained by the Utilities Department certified operators.
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.
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City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 236
Schedule 22.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Allocated additions:
1015001 - Public Works Administration $31,770 $9,213 $40,983
Total allocated additions:$31,770 $9,213 $40,983 $40,983
Total to be allocated $31,770 $9,213 $40,983
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Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 237
Schedule 22.003
2023
Total General & Admin Development Review Services Utility Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES
Additions: 1st
Other $31,770 $31,770
Functional Cost $31,770 $31,770
Allocable Costs $31,770 $31,770
Unallocated ($31,770)($31,770)
1st Allocation
Additions: 2nd
Other $9,213 $9,213
Functional Cost $9,213 $9,213
Allocable Costs $9,213 $9,213
Unallocated ($9,213)($9,213)
2nd Allocation
Total allocated
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Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 238
Schedule 22.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % ($29,988) ($29,988) ($29,988)
FD602 Sewer Fund 50 50.000 % ($29,988) ($29,988) ($29,988)
Subtotal 100 100.000 %($59,976)($59,976)($59,976)
Direct Billed $59,976 $59,976 $59,976
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development Review
Source:Cheryl Blair
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Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 239
Schedule 22.005
2023
Total Utility Services
FD601 Water Fund ($29,988) ($29,988)
FD602 Sewer Fund ($29,988) ($29,988)
Subtotal ($59,976)($59,976)
Direct Billed $59,976 $59,976
Total
Page 274 of 888
CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200
COST ALLOCATION PLAN
Fiscal Year 2023
Prepared April 26, 2024
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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, 2023. Statistics used to allocate costs were taken from FY2023 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 276 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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.
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City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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.
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This Page Intentionally Left Blank
Page 279 of 888
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 2023 (July 1, 2022 through June 30, 2023) 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 280 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.001
2023
Schedule Page
Summary Reports
Allocated Costs by Department A 1
Summary of Allocated Costs C 10
Detail of Allocated Costs D 13
Summary of Allocation Basis E 22
Building Charge
Narrative 1.01
Costs to be Allocated 1.02 26
Costs by Function 1.03 27
Detail Allocation - City Hall 1.04 28
Detail Allocation - 919 Palm 1.05 29
Detail Allocation - Corporation Yard 1.06 30
Allocation Summary 1.07 31
City Administration
Narrative 2.01
Costs to be Allocated 2.02 33
Costs by Function 2.03 34
Detail Allocation - Citywide Administration 2.04 35
Detail Allocation - Netwok Services & Info Services 2.05 38
Detail Allocation - Economic Development 2.06 39
Detail Allocation - Natural Resource Planning 2.07 40
Allocation Summary 2.08 41
Community Services Group
Narrative 3.01
Costs to be Allocated 3.02 44
Costs by Function 3.03 45
Detail Allocation - Project Supervision 3.04 46
Detail Allocation - Direct Costs 3.05 47
Allocation Summary 3.06 48
City Attorney
Narrative 4.01
Costs to be Allocated 4.02 50
Costs by Function 4.03 51
Detail Allocation - City Attorney 4.04 52
Allocation Summary 4.05 55
City Clerk
Narrative 5.01
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Table of Contents
Schedule TOC.002
2023
Schedule Page
Costs to be Allocated 5.02 58
Costs by Function 5.03 59
Detail Allocation - City Clerk Services 5.04 60
Detail Allocation - Public Counter/Main City Phone 5.05 61
Allocation Summary 5.06 63
Finance
Narrative 6.01
Costs to be Allocated 6.02 66
Costs by Function 6.03 67
Detail Allocation - Accounts Payable 6.04 69
Detail Allocation - Payroll 6.05 72
Detail Allocation - Purchasing 6.06 74
Detail Allocation - General Finance 6.07 77
Detail Allocation - Utility Billing 6.08 80
Detail Allocation - Cashier 6.09 81
Detail Allocation - Budget 6.10 82
Allocation Summary 6.11 85
Network Services
Narrative 7.01
Costs to be Allocated 7.02 89
Costs by Function 7.03 90
Detail Allocation - Network Services & Desktop Support 7.04 92
Detail Allocation - Enterprise Apps 7.05 94
Detail Allocation - MDC Support 7.06 96
Detail Allocation - Tablet Support 7.07 97
Detail Allocation - Server Support 7.08 99
Detail Allocation - Network Support 7.09 101
Detail Allocation - Radios 7.10 103
Detail Allocation - Telemetry 7.11 104
Detail Allocation - Cellular Data Services 7.12 105
Detail Allocation - Telephones 7.13 107
Detail Allocation - Cuesta 7.14 109
Detail Allocation - South Hills 7.15 110
Detail Allocation - Tassajara 7.16 111
Detail Allocation - Direct Dept Exp 7.17 112
Allocation Summary 7.18 113
Information Services
Narrative 8.01
Costs to be Allocated 8.02 118
Costs by Function 8.03 119
Detail Allocation - Information Services 8.04 120
Detail Allocation - Enterprise Apps 8.05 121
Allocation Summary 8.06 123
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Table of Contents
Schedule TOC.003
2023
Schedule Page
Finance Support Services
Narrative 9.01
Costs to be Allocated 9.02 126
Costs by Function 9.03 127
Detail Allocation - General Support Services 9.04 128
Allocation Summary 9.05 131
Finance Non Departmental
Narrative 10.01
Costs to be Allocated 10.02 134
Costs by Function 10.03 135
Detail Allocation - Non Departmental 10.04 136
Allocation Summary 10.05 139
Human Resources
Narrative 11.01
Costs to be Allocated 11.02 142
Costs by Function 11.03 143
Detail Allocation - Human Resources 11.04 144
Detail Allocation - Other Direct Exp 11.05 146
Detail Allocation - Tiution Reimbursement 11.06 147
Allocation Summary 11.07 148
Wellness Program
Narrative 12.01
Costs to be Allocated 12.02 151
Costs by Function 12.03 152
Detail Allocation - Wellness Program 12.04 153
Allocation Summary 12.05 155
Public Works Administration
Narrative 13.01
Costs to be Allocated 13.02 158
Costs by Function 13.03 159
Detail Allocation - Deputy Director/City Engineer 13.04 160
Detail Allocation - Director 13.05 161
Detail Allocation - Enterprise Funds 13.06 162
Allocation Summary 13.07 163
Facilities Maintenance
Narrative 14.01
Costs to be Allocated 14.02 165
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Table of Contents
Schedule TOC.004
2023
Schedule Page
Costs by Function 14.03 166
Detail Allocation - Utilities/Janitorial - City Hall 14.04 168
Detail Allocation - Utilities/Janitorial - 919 Palm Street 14.05 169
Detail Allocation - Utilities - Corp Yard 14.06 170
Detail Allocation - Janitorial - Corp Yard 14.07 171
Detail Allocation - Utilities - Other 14.08 172
Detail Allocation - Janitorial - Other 14.09 173
Detail Allocation - Parking Facility Maintenance 14.10 174
Detail Allocation - Utility Fund Facilities Maintenance 14.11 175
Detail Allocation - Transit Facilities Maintenance 14.12 176
Detail Allocation - Building Maintenance 14.13 177
Detail Allocation - Other Direct 14.14 179
Allocation Summary 14.15 180
Fleet
Narrative 15.01
Costs to be Allocated 15.02 185
Costs by Function 15.03 186
Detail Allocation - Fleet 15.04 187
Detail Allocation - Fuel 15.05 188
Allocation Summary 15.06 189
CIP Project Engineering
Narrative 16.01
Costs to be Allocated 16.02 191
Costs by Function 16.03 192
Detail Allocation - Project Engineering 16.04 193
Allocation Summary 16.05 194
Transportation/Plan Engineering
Narrative 17.01
Costs to be Allocated 17.02 196
Costs by Function 17.03 197
Detail Allocation - Parking 17.04 198
Detail Allocation - Transit 17.05 199
Detail Allocation - Development Review 17.06 200
Detail Allocation - Long Range Plan 17.07 201
Allocation Summary 17.08 202
Insurance ISF Fund
Narrative 18.01
Costs to be Allocated 18.02 204
Costs by Function 18.03 205
Detail Allocation - Risk Management 18.04 206
Detail Allocation - WComp Premiums - PS 18.05 209
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Table of Contents
Schedule TOC.005
2023
Schedule Page
Detail Allocation - WC Premiums 18.06 210
Detail Allocation - Liability Premiums - Direct 18.07 212
Detail Allocation - Liability Premium 18.08 213
Allocation Summary 18.09 215
Natural Resources Protection (Utility Services)
Narrative 19.01
Costs to be Allocated 19.02 218
Costs by Function 19.03 219
Detail Allocation - Program Support 19.04 220
Allocation Summary 19.05 221
Eng Dev Review (Utility Services)
Narrative 20.01
Costs to be Allocated 20.02 223
Costs by Function 20.03 224
Detail Allocation - Utility Services 20.04 225
Allocation Summary 20.05 226
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 1
Schedule A.001
2023
Central Service Departments City Council Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Office of DEI Comm Dev
Admin
Commissions &
Comm
Building Charge $7,310 $321 $292 $2,220 $625 $15,166
City Administration $3,273 $4,859 $116,207 $90,017 $5,885 $13,789 $11,731 $207
Community Services Group $145,618
City Attorney $2,867 $4,256 $12,623 $12,013 $5,155 $12,078 $10,276 $181
City Clerk $764 $153 $459 $39 $153 $68,452
Finance $8,277 $7,378 $22,016 $18,780 $9,823 $20,178 $18,601 $327
Network Services $32,815 $5,585 $20,524 $5,878 $1,009 $7,684 $42,802 $1,534
Information Services $8,012 $1,602 $4,807 $401 $1,602 $311,348
Finance Support Services $208 $309 $918 $873 $375 $878 $747 $13
Finance Non Departmental $232 $2,020 $4,710 $1,544 $2,186 $4,166 $1,004 $27
Human Resources $25,990 $5,198 $15,594 $1,300 $5,198 $25,990
Wellness Program $300 $60 $180 $15 $60 $300
Public Works Administration
Facilities Maintenance $41,631 $1,830 $1,663 $12,646 $3,558 $31,311
Fleet $5,946
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $13,655 $19,235 $47,150 $21,569 $21,396 $41,969 $262,660 $262
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $145,334 $40,208 $218,177 $207,172 $5,878 $47,584 $111,938 $946,006 $2,551
Proposed Costs $145,334 $40,208 $218,177 $207,172 $5,878 $47,584 $111,938 $946,006 $2,551
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Allocated Costs by Department
Summary page 2
Schedule A.002
2023
Central Service Departments Planning Engineering Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Building Charge $3,647 $3,647 $10,140 $3,832 $590 $4,422
City Administration $22,240 $12,985 $40,397 $15,410 $49,828 $9,380 $4,738 $30,864 $7,760
Community Services Group
City Attorney $19,480 $11,374 $35,384 $13,498 $43,644 $8,216 $4,150 $27,034 $6,798
City Clerk $1,528 $764 $2,369 $612 $1,987 $153 $459 $2,445 $305
Finance $31,457 $16,241 $58,114 $24,173 $82,460 $19,182 $9,026 $52,622 $12,427
Network Services $71,615 $34,027 $106,301 $18,252 $90,597 $11,795 $23,158 $88,681 $29,229
Information Services $16,024 $8,012 $24,838 $6,410 $20,831 $1,602 $4,807 $25,638 $3,205
Finance Support Services $1,416 $827 $2,573 $981 $3,173 $597 $302 $1,965 $494
Finance Non Departmental $1,720 $262 $5,286 $2,736 $12,239 $3,072 $868 $5,539 $1,719
Human Resources $51,980 $25,990 $82,068 $20,792 $67,574 $5,198 $15,594 $83,167 $10,396
Wellness Program $601 $300 $931 $240 $781 $60 $180 $961 $121
Public Works Administration $181,167 $80,735 $102,285 $199,057 $94,397
Facilities Maintenance $10,401 $7,529 $20,934 $121,734 $6,345 $66,039 $6,354
Fleet $10,812 $28,039 $178,378 $1,589 $35,297 $304,568 $29,422
CIP Project Engineering
Transportation/Plan Engineering $298,910 $201,969
Insurance ISF Fund $39,274 $13,937 $85,822 $35,215 $146,321 $31,544 $15,137 $89,372 $20,952
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $581,105 $337,864 $503,196 $138,319 $1,004,546 $173,123 $222,936 $982,374 $223,579
Proposed Costs $581,105 $337,864 $503,196 $138,319 $1,004,546 $173,123 $222,936 $982,374 $223,579
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 3
Schedule A.003
2023
Central Service Departments Stormwater/Flo
od Control
Water
Resource Rec
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics
Building Charge
City Administration $15,031 $3 $3,637 $11,785 $4,550 $16,541 $8,396 $10,972 $8,661
Community Services Group $35,593 $107,665
City Attorney $13,165 $2 $3,186 $10,323 $3,986 $14,488 $7,354 $9,611 $7,586
City Clerk $971 $305 $12,557 $153 $1,223 $612 $1,223 $153
Finance $22,177 $2 $5,482 $16,832 $5,957 $25,490 $14,414 $19,413 $10,042
Network Services $33,058 $8,542 $24,079 $25,783 $67,913 $29,211 $45,423 $29,775
Information Services $35,437 $3,205 $25,356 $1,602 $12,819 $6,410 $12,819 $1,602
Finance Support Services $957 $232 $751 $290 $1,053 $535 $699 $552
Finance Non Departmental $1,382 $261 $500 $320 $935 $901 $395 $511
Human Resources $33,007 $10,396 $20,792 $5,198 $41,584 $20,792 $41,584 $5,198
Wellness Program $381 $121 $240 $60 $480 $240 $480 $60
Public Works Administration $128,710
Facilities Maintenance $8,953 $507,095 $8,953 $8,953 $8,953
Fleet $39,379 $11,106 $79,772 $2,504
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $27,694 $7,057 $13,916 $5,337 $27,214 $17,733 $22,071 $7,159
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $351,349 $7 $78,017 $264,855 $560,331 $218,693 $115,551 $253,415 $73,803
Proposed Costs $351,349 $7 $78,017 $264,855 $560,331 $218,693 $115,551 $253,415 $73,803
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Allocated Costs by Department
Summary page 4
Schedule A.004
2023
Central Service Departments Golf Course Jack House Police Admin Patrol Investigations Police Support
Svc
Neighborhood
Svcs
Traffic Safety Fire Admin
Building Charge
City Administration $10,109 $72 $30,029 $167,209 $40,259 $43,578 $3,942 $13,799 $14,800
Community Services Group
City Attorney $8,855 $62 $26,302 $146,459 $35,262 $38,170 $3,453 $12,086 $12,964
City Clerk $612 $18,910 $6,879 $2,140 $3,133 $153 $612 $26,493
Finance $18,791 $257 $52,144 $184,841 $48,322 $57,018 $5,074 $15,931 $24,359
Network Services $27,148 $99,796 $413,205 $106,913 $169,088 $20,290 $35,716 $84,353
Information Services $6,410 $110,870 $72,108 $22,434 $32,850 $1,602 $6,410 $44,105
Finance Support Services $643 $4 $1,912 $10,648 $2,563 $2,775 $251 $878 $943
Finance Non Departmental $1,408 $29 $5,515 $990 $597 $963 $226 $159 $1,258
Human Resources $20,792 $35,286 $237,865 $74,271 $106,558 $5,198 $20,792 $20,792
Wellness Program $240 $390 $2,702 $841 $1,232 $60 $240 $240
Public Works Administration
Facilities Maintenance $25,871 $25,871 $25,871 $51,742 $25,871 $25,871 $47,019
Fleet $29,095 $47,213 $276,074 $106,542 $12,884 $11,434 $43,824
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $22,557 $282 $1,526,293 $112,421 $37,723 $56,092 $4,445 $10,666 $979,773
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $146,660 $706 $1,980,531 $1,657,272 $503,738 $576,083 $81,999 $186,984 $1,257,099
Proposed Costs $146,660 $706 $1,980,531 $1,657,272 $503,738 $576,083 $81,999 $186,984 $1,257,099
Page 290 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2023
Central Service Departments Emergency
Response
Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Disaster Assist Orcutt Area
Spec Plan
Building Charge
City Administration $172,312 $13,099 $1,808 $934 $6,979 $407 $2,240 $2,726 $1,531
Community Services Group
City Attorney $150,928 $11,473 $1,584 $819 $6,113 $357 $1,963 $2,388 $1,341
City Clerk $7,032 $917 $305 $153
Finance $190,622 $17,772 $4,137 $1,940 $12,928 $2,361 $3,334 $3,967 $2,326
Network Services $375,856 $54,620 $237 $9,664 $1,598 $4,018
Information Services $73,710 $9,614 $3,205 $1,602
Finance Support Services $10,974 $834 $115 $59 $445 $26 $143 $174 $98
Finance Non Departmental $850 $497 $751 $388 $1,276 $169 $577 $116 $637
Human Resources $243,887 $31,187 $10,396 $5,198
Wellness Program $2,763 $361 $121 $60
Public Works Administration
Facilities Maintenance $23,503 $23,503 $23,503 $23,503 $23,503
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $113,372 $18,473 $7,159 $3,700 $16,727 $1,611 $5,496 $3,395 $6,061
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $1,365,809 $182,350 $39,294 $7,840 $68,159 $28,434 $15,351 $47,300 $11,994
Proposed Costs $1,365,809 $182,350 $39,294 $7,840 $68,159 $28,434 $15,351 $47,300 $11,994
Page 291 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2023
Central Service Departments FD201 Local
Sales Tax
FD202
Downtown Bid
FD205 CDBG FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD401 Cap
Outlay
Building Charge $237
City Administration $3,795 $1,850 $26,569 $15 $117 $69
Community Services Group
City Attorney $3,323 $1,621 $23,272 $13 $102 $60
City Clerk $266
Finance $737 $5,854 $1,891 $42,179 $94 $221 $105 $7,024
Network Services $4,281
Information Services $2,804
Finance Support Services $242 $118 $1,692 $1 $8 $4
Finance Non Departmental $1,577 $117 $9,974 $6 $49 $28
Human Resources $9,096
Wellness Program $107
Public Works Administration
Facilities Maintenance $1,348
Fleet
CIP Project Engineering $125,031
Transportation/Plan Engineering
Insurance ISF Fund $15,021 $1,117 $98,996 $58 $464 $273
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $737 $29,812 $6,714 $220,821 $187 $961 $539 $132,055
Proposed Costs $737 $29,812 $6,714 $220,821 $187 $961 $539 $132,055
Page 292 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2023
Central Service Departments FD402 Fleet
Replace
FD403 IT
Replace
FD404 Major
Fac Rep
FD406 PS
Equip Replace
FD504 LOVR
Impact Fee
FD505
Affordable
Housing
FD507 Trans
Impact
FD601 Water FD602 Sewer
Building Charge $2,211 $2,211
City Administration $6,177 $1,599 $23,719 $107,145 $114,340
Community Services Group $64,894 $64,924
City Attorney $5,410 $1,401 $20,770 $93,849 $100,150
City Clerk $19,116 $25,050
Finance $524 $907 $447 $9,650 $2,436 $35,926 $638 $215,586 $231,147
Network Services $238,304 $253,781
Information Services $109,565 $102,454
Finance Support Services $393 $102 $1,511 $6,823 $7,282
Finance Non Departmental $2,567 $665 $9,852 $15,139 $18,724
Human Resources $176,909 $175,610
Wellness Program $2,035 $2,020
Public Works Administration
Facilities Maintenance $58,397 $58,396
Fleet $161,736 $217,198
CIP Project Engineering $80,558 $127,130 $60,413 $199,493
Transportation/Plan Engineering
Insurance ISF Fund $24,452 $6,331 $93,885 $221,751 $255,332
Natural Resources Protection (Utility Services)($505) ($2,020)
Eng Dev Review (Utility Services)($29,988) ($29,988)
Subtotal $524 $907 $81,005 $48,649 $12,534 $185,663 $127,768 $1,523,380 $1,796,104
Proposed Costs $524 $907 $81,005 $48,649 $12,534 $185,663 $127,768 $1,523,380 $1,796,104
Page 293 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2023
Central Service Departments FD611 Parking FD621 Transit FD701 Genl
Agency
FD705 Whale
Rock
FD711
Hazardous Mat
FD712 City/SLO
PEG
FD713 SLCUSD
PEG
F715 Boysen
Rnch Cons
Esmt
All Other
Building Charge $534
City Administration $45,388 $16,328 $16,989 $17,207 $787 $617 $1,293 $91
Community Services Group $78,658 $44,245 $5,801
City Attorney $39,755 $14,301 $14,881 $689 $540 $1,132 $79
City Clerk $12,433 $10,261 $627
Finance $93,414 $29,649 $25,863 $26,109 $1,575 $941 $1,959 $200 $117,812
Network Services $156,633 $69,913 $59,133 $339,938
Information Services $45,529 $6,165 $38,541 $19,145
Finance Support Services $2,891 $1,039 $1,082 $1,095 $50 $40 $83 $5
Finance Non Departmental $9,065 $5,650 $7,061 $3,299 $268 $256 $537 $38
Human Resources $84,311 $10,396 $21,311
Wellness Program $974 $121 $246
Public Works Administration $170,157 $57,985
Facilities Maintenance $58,629 $4,694 $83,026
Fleet $25,611 $34,450 $38,145
CIP Project Engineering $227,723 $89,369 $8,391
Transportation/Plan Engineering $57,056 $41,571
Insurance ISF Fund $123,460 $58,388 $67,257 $40,800 $2,553 $2,440 $5,119 $358
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Subtotal $1,231,687 $460,609 $133,133 $248,619 $5,922 $4,834 $10,123 $771 $606,457
Proposed Costs $1,231,687 $460,609 $133,133 $248,619 $5,922 $4,834 $10,123 $771 $606,457
Page 294 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2023
Central Service Departments Subtotal Direct Billed Unallocated Total
Building Charge $57,405 $57,405
City Administration $1,429,074 $1,429,074
Community Services Group $547,398 $547,398
City Attorney $1,080,655 $1,080,655
City Clerk $232,931 $242,646 $475,577
Finance $2,029,903 $198,343 $2,228,246
Network Services $3,379,755 $3,379,755
Information Services $1,247,512 $1,247,512
Finance Support Services $79,664 $79,664
Finance Non Departmental $155,813 $155,813
Human Resources $1,910,435 $1,910,435
Wellness Program $21,905 $21,905
Public Works Administration $1,014,493 $1,014,493
Facilities Maintenance $1,485,003 $1,485,003
Fleet $1,731,018 $1,731,018
CIP Project Engineering $918,108 $191,654 $3,085,940 $4,195,702
Transportation/Plan Engineering $599,506 $1,083,550 $1,683,056
Insurance ISF Fund $4,977,952 $4,977,952
Natural Resources Protection (Utility Services) ($2,525) $2,525 $983,010 $983,010
Eng Dev Review (Utility Services) ($59,976) $59,976 $39,975 $39,975
Subtotal $22,836,029 $254,155 $5,633,464 $28,723,648
Proposed Costs $22,836,029 $254,155 $5,633,464 $28,723,648
Page 295 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2023
Departments Total Expenditures Cost Adjustments Total Allocated
Building Charge $132,123
City Administration $1,502,421 ($27,451)
Community Services Group $703,825 ($55,000)
City Attorney $1,424,496 ($219,907)
City Clerk $666,756
Finance $2,376,211 ($37,308)
Network Services $3,512,394
Information Services $1,357,744 ($3,763)
Finance Support Services $90,179
Finance Non Departmental $283,739 ($101,709)
Human Resources $2,103,351 $17,362
Wellness Program $3,201
Public Works Administration $1,402,863 ($1,111)
Facilities Maintenance $1,430,582
Fleet $1,421,074 ($14,397)
CIP Project Engineering $2,683,531 $191,653
Transportation/Plan Engineering $1,187,300
Insurance ISF Fund $5,710,479
Natural Resources Protection (Utility Services) $983,010
Eng Dev Review (Utility Services)
City Council $145,334
Cultural Activities $40,208
Economic Development $218,177
Natural Resource Protection $207,172
Tourism and Bid Promotion $5,878
Community Promotion $47,584
Office of DEI $111,938
Community Development Admin $946,006
Commissions & Committees $2,551
Planning $581,105
Engineering $337,864
Building and Safety $503,196
Housing Policy/Homelessness $138,319
Parks Maintenance $1,004,546
Swim Center Maintenance $173,123
Urban Forest Services $222,936
Streets Maintenance $982,374
Traffic Signals & Lighting $223,579
Stormwater and Flood Control $351,349
Water Resource Recovery $7
Solid Waste Recycling $78,017
Recreation Administration $264,855
Page 296 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2023
Departments Total Expenditures Cost Adjustments Total Allocated
Recreation Facilities $560,331
Youth Services $218,693
Community Services $115,551
Ranger Program $253,415
Aquatics $73,803
Golf Course $146,660
Jack House $706
Police Administration $1,980,531
Patrol $1,657,272
Investigations $503,738
Police Support Services $576,083
Neighborhood Services $81,999
Traffic Safety $186,984
Fire Administration $1,257,099
Emergency Response $1,365,809
Hazard Prevention $182,350
Training Services $39,294
Recruit Academy $7,840
Fire Apparatus Service $68,159
Fire Station $28,434
Mobile Crisis Unit $15,351
Disaster Assistance $47,300
Orcutt Area Specific Plan $11,994
FD201 Local Sales Tax Fund $737
FD202 Downtown Bid Fund $29,812
FD205 CDBG Fund
FD206 Law Enforcement Grant Fund $6,714
FD208 Tourism Bid Fund $220,821
FD209 SB1186 CASP Certify Fund $187
FD212 San Luis Ranch CFD $961
FD213 Avila Ranch CFE $539
FD401 Capital Outlay Engineering $132,055
FD402 Fleet Replace $524
FD403 Info Tech Replacement Fund $907
FD404 Major Facility Replacement Fund $81,005
FD406 Public Safety Equip Replacement Fund $48,649
FD504 LOVR Impact Fee Fund $12,534
FD505 Affordable Housing Fund $185,663
FD507 Transportation Impact Fee Fund $127,768
FD601 Water Fund $1,523,380
FD602 Sewer Fund $1,796,104
FD611 Parking Fund $1,231,687
FD621Transit Fund $460,609
Page 297 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2023
Departments Total Expenditures Cost Adjustments Total Allocated
FD701 General Agency Fund $133,133
FD705 Whale Rock Fund $248,619
FD711 Hazardous Mat Task Force Fund $5,922
FD712 City Of SLO PEG Fund $4,834
FD713 SLCUSD PEG Fund $10,123
FD715 Boysen Ranch Conserv Easemt Fund $771
All Other $606,457
Unallocated $5,633,464
Direct Billed $254,155
Total $28,843,156 ($119,508)$28,723,648
Page 298 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2023
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Schedule: 1.007 2.008 3.006 4.005 5.006 6.011 7.018 8.006 9.005
Building Charge ($132,123) $0 $0 $0 $0 $0 $0 $0 $0
City Administration $2,740 ($1,861,007) $0 $16,005 $149,058 $25,266 $36,522 $55,774 $1,243
Community Services Group $1,689 $9,819 ($723,299) $7,498 $327 $10,783 $11,972 $3,708 $582
City Attorney $3,316 $19,874 $0 ($1,400,248) $19,513 $23,453 $33,920 $18,383 $1,179
City Clerk $2,647 $9,302 $0 $8,148 ($796,527) $13,376 $33,739 $6,674 $552
Finance $10,333 $33,152 $0 $29,038 $40,119 ($2,752,793) $87,398 $22,245 $1,966
Network Services $5,037 $81,106 $0 $42,922 $1,307 $74,430 ($4,009,482) $57,185 $2,906
Information Services $1,608 $51,044 $0 $16,592 $1,299 $24,525 $67,209 ($1,588,920) $1,123
Finance Support Services $0 $1,258 $0 $1,102 $0 $5,670 $0 $0 ($103,632)
Finance Non Departmental $0 $3,958 $0 $3,468 $0 $5,473 $0 $0 $252
Human Resources $0 $29,345 $0 $25,703 $23,427 $45,213 $59,361 $16,024 $1,868
Wellness Program $0 $44 $0 $39 $0 $132 $0 $0 $3
Public Works Administration $19,702 $19,572 $175,901 $17,144 $80,703 $26,604 $70,748 $106,934 $1,247
Facilities Maintenance $4,300 $19,959 $0 $17,482 $764 $64,663 $44,177 $8,012 $1,271
Fleet $491 $19,826 $0 $17,366 $764 $38,080 $35,742 $8,012 $1,263
CIP Project Engineering $22,410 $37,439 $0 $32,794 $2,752 $49,580 $106,461 $28,843 $2,384
Transportation/Plan Engineering $445 $16,565 $0 $14,509 $917 $22,299 $42,478 $9,614 $1,055
Insurance ISF Fund $0 $79,670 $0 $69,783 $0 $95,000 $0 $0 $5,074
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 $3,273 $0 $2,867 $764 $8,277 $32,815 $8,012 $208
Cultural Activities $321 $4,859 $0 $4,256 $0 $7,378 $0 $0 $309
Economic Development $292 $116,207 $0 $12,623 $153 $22,016 $5,585 $1,602 $918
Natural Resource Protection $2,220 $90,017 $0 $12,013 $459 $18,780 $20,524 $4,807 $873
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $5,878 $0 $0
Community Promotion $0 $5,885 $0 $5,155 $39 $9,823 $1,009 $401 $375
Office of DEI $625 $13,789 $0 $12,078 $153 $20,178 $7,684 $1,602 $878
Community Development Admin $15,166 $11,731 $145,618 $10,276 $68,452 $18,601 $42,802 $311,348 $747
Commissions & Committees $0 $207 $0 $181 $0 $327 $1,534 $0 $13
Planning $3,647 $22,240 $0 $19,480 $1,528 $31,457 $71,615 $16,024 $1,416
Engineering $3,647 $12,985 $0 $11,374 $764 $16,241 $34,027 $8,012 $827
Building and Safety $10,140 $40,397 $0 $35,384 $2,369 $58,114 $106,301 $24,838 $2,573
Housing Policy/Homelessness $0 $15,410 $0 $13,498 $612 $24,173 $18,252 $6,410 $981
Parks Maintenance $3,832 $49,828 $0 $43,644 $1,987 $82,460 $90,597 $20,831 $3,173
Swim Center Maintenance $0 $9,380 $0 $8,216 $153 $19,182 $11,795 $1,602 $597
Urban Forest Services $590 $4,738 $0 $4,150 $459 $9,026 $23,158 $4,807 $302
Streets Maintenance $4,422 $30,864 $0 $27,034 $2,445 $52,622 $88,681 $25,638 $1,965
Traffic Signals & Lighting $0 $7,760 $0 $6,798 $305 $12,427 $29,229 $3,205 $494
Stormwater and Flood Control $0 $15,031 $0 $13,165 $971 $22,177 $33,058 $35,437 $957
Page 299 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2023
Departments Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Schedule: 10.005 11.007 12.005 13.007 14.015 15.006 16.005 17.008 18.009
Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0
City Administration $1,144 $56,517 $44 $0 $12,900 $3,523 $0 $0 $25,301
Community Services Group $618 $12,299 $18 $0 $3,178 $0 $0 $0 $11,983
City Attorney $1,537 $29,517 $44 $0 $15,611 $0 $0 $0 $29,312
City Clerk $936 $22,138 $33 $0 $12,460 $0 $0 $0 $19,766
Finance $2,205 $82,127 $109 $0 $48,647 $0 $0 $0 $56,551
Network Services $11,577 $43,426 $62 $0 $23,711 $15,792 $0 $0 $137,627
Information Services $250 $41,816 $62 $0 $7,568 $0 $0 $0 $21,843
Finance Support Services $484 $0 $0 $0 $0 $0 $0 $0 $4,939
Finance Non Departmental ($207,354) $0 $0 $0 $0 $0 $0 $0 $12,173
Human Resources $4,050 ($2,411,841) $73 $0 $25,112 $0 $0 $0 $60,952
Wellness Program $18 $0 ($24,812) $0 $21,200 $0 $0 $0 $175
Public Works Administration $694 $36,386 $420 ($2,437,126) $37,042 $8,546 $0 $0 $433,731
Facilities Maintenance $4,543 $25,990 $300 $118,062 ($1,828,390)$34,030 $0 $0 $54,255
Fleet $5,207 $25,990 $300 $118,062 $88,168 ($1,826,472) $0 $0 $60,524
CIP Project Engineering $635 $94,013 $1,081 $821,145 $46,268 $27,873 ($4,195,702) $0 $46,840
Transportation/Plan Engineering $1,026 $31,187 $361 $325,389 $918 $5,690 $0 ($1,683,056) $23,303
Insurance ISF Fund $16,617 $0 $0 $0 $604 $0 $0 $0 ($5,977,227)
Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Dev Review (Utility Services) $0 $0 $0 $39,975 $0 $0 $0 $0 $0
City Council $232 $25,990 $300 $0 $41,631 $0 $0 $0 $13,655
Cultural Activities $2,020 $0 $0 $0 $1,830 $0 $0 $0 $19,235
Economic Development $4,710 $5,198 $60 $0 $1,663 $0 $0 $0 $47,150
Natural Resource Protection $1,544 $15,594 $180 $0 $12,646 $5,946 $0 $0 $21,569
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $2,186 $1,300 $15 $0 $0 $0 $0 $0 $21,396
Office of DEI $4,166 $5,198 $60 $0 $3,558 $0 $0 $0 $41,969
Community Development Admin $1,004 $25,990 $300 $0 $31,311 $0 $0 $0 $262,660
Commissions & Committees $27 $0 $0 $0 $0 $0 $0 $0 $262
Planning $1,720 $51,980 $601 $0 $10,401 $10,812 $0 $298,910 $39,274
Engineering $262 $25,990 $300 $0 $7,529 $0 $0 $201,969 $13,937
Building and Safety $5,286 $82,068 $931 $0 $20,934 $28,039 $0 $0 $85,822
Housing Policy/Homelessness $2,736 $20,792 $240 $0 $0 $0 $0 $0 $35,215
Parks Maintenance $12,239 $67,574 $781 $181,167 $121,734 $178,378 $0 $0 $146,321
Swim Center Maintenance $3,072 $5,198 $60 $80,735 $0 $1,589 $0 $0 $31,544
Urban Forest Services $868 $15,594 $180 $102,285 $6,345 $35,297 $0 $0 $15,137
Streets Maintenance $5,539 $83,167 $961 $199,057 $66,039 $304,568 $0 $0 $89,372
Traffic Signals & Lighting $1,719 $10,396 $121 $94,397 $6,354 $29,422 $0 $0 $20,952
Stormwater and Flood Control $1,382 $33,007 $381 $128,710 $0 $39,379 $0 $0 $27,694
Page 300 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2023
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Schedule: 19.005 20.005
Building Charge $0 $0 $0
City Administration $0 $0 $0
Community Services Group $0 $0 $0
City Attorney $0 $0 $0
City Clerk $0 $0 $0
Finance $0 $0 $0
Network Services $0 $0 $0
Information Services $0 $0 $0
Finance Support Services $0 $0 $0
Finance Non Departmental $0 $0 $0
Human Resources $0 $0 $0
Wellness Program $0 $0 $0
Public Works Administration $0 $0 $0
Facilities Maintenance $0 $0 $0
Fleet $0 $0 $0
CIP Project Engineering $0 $0 $0
Transportation/Plan Engineering $0 $0 $0
Insurance ISF Fund $0 $0 $0
Natural Resources Protection (Utility Services) ($983,010) $0 $0
Eng Dev Review (Utility Services) $0 ($39,975) $0
City Council $0 $0 $145,334
Cultural Activities $0 $0 $40,208
Economic Development $0 $0 $218,177
Natural Resource Protection $0 $0 $207,172
Tourism and Bid Promotion $0 $0 $5,878
Community Promotion $0 $0 $47,584
Office of DEI $0 $0 $111,938
Community Development Admin $0 $0 $946,006
Commissions & Committees $0 $0 $2,551
Planning $0 $0 $581,105
Engineering $0 $0 $337,864
Building and Safety $0 $0 $503,196
Housing Policy/Homelessness $0 $0 $138,319
Parks Maintenance $0 $0 $1,004,546
Swim Center Maintenance $0 $0 $173,123
Urban Forest Services $0 $0 $222,936
Streets Maintenance $0 $0 $982,374
Traffic Signals & Lighting $0 $0 $223,579
Stormwater and Flood Control $0 $0 $351,349
Page 301 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2023
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
Water Resource Recovery $0 $3 $0 $2 $0 $2 $0 $0 $0
Solid Waste Recycling $0 $3,637 $35,593 $3,186 $305 $5,482 $8,542 $3,205 $232
Recreation Administration $0 $11,785 $107,665 $10,323 $12,557 $16,832 $24,079 $25,356 $751
Recreation Facilities $0 $4,550 $0 $3,986 $153 $5,957 $25,783 $1,602 $290
Youth Services $0 $16,541 $0 $14,488 $1,223 $25,490 $67,913 $12,819 $1,053
Community Services $0 $8,396 $0 $7,354 $612 $14,414 $29,211 $6,410 $535
Ranger Program $0 $10,972 $0 $9,611 $1,223 $19,413 $45,423 $12,819 $699
Aquatics $0 $8,661 $0 $7,586 $153 $10,042 $29,775 $1,602 $552
Golf Course $0 $10,109 $0 $8,855 $612 $18,791 $27,148 $6,410 $643
Jack House $0 $72 $0 $62 $0 $257 $0 $0 $4
Police Administration $0 $30,029 $0 $26,302 $18,910 $52,144 $99,796 $110,870 $1,912
Patrol $0 $167,209 $0 $146,459 $6,879 $184,841 $413,205 $72,108 $10,648
Investigations $0 $40,259 $0 $35,262 $2,140 $48,322 $106,913 $22,434 $2,563
Police Support Services $0 $43,578 $0 $38,170 $3,133 $57,018 $169,088 $32,850 $2,775
Neighborhood Services $0 $3,942 $0 $3,453 $153 $5,074 $20,290 $1,602 $251
Traffic Safety $0 $13,799 $0 $12,086 $612 $15,931 $35,716 $6,410 $878
Fire Administration $0 $14,800 $0 $12,964 $26,493 $24,359 $84,353 $44,105 $943
Emergency Response $0 $172,312 $0 $150,928 $7,032 $190,622 $375,856 $73,710 $10,974
Hazard Prevention $0 $13,099 $0 $11,473 $917 $17,772 $54,620 $9,614 $834
Training Services $0 $1,808 $0 $1,584 $0 $4,137 $237 $0 $115
Recruit Academy $0 $934 $0 $819 $0 $1,940 $0 $0 $59
Fire Apparatus Service $0 $6,979 $0 $6,113 $305 $12,928 $9,664 $3,205 $445
Fire Station $0 $407 $0 $357 $0 $2,361 $0 $0 $26
Mobile Crisis Unit $0 $2,240 $0 $1,963 $0 $3,334 $1,598 $0 $143
Disaster Assistance $0 $2,726 $0 $2,388 $153 $3,967 $4,018 $1,602 $174
Orcutt Area Specific Plan $0 $1,531 $0 $1,341 $0 $2,326 $0 $0 $98
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $737 $0 $0 $0
FD202 Downtown Bid Fund $0 $3,795 $0 $3,323 $0 $5,854 $0 $0 $242
FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $1,850 $0 $1,621 $0 $1,891 $0 $0 $118
FD208 Tourism Bid Fund $237 $26,569 $0 $23,272 $266 $42,179 $4,281 $2,804 $1,692
FD209 SB1186 CASP Certify Fund $0 $15 $0 $13 $0 $94 $0 $0 $1
FD212 San Luis Ranch CFD $0 $117 $0 $102 $0 $221 $0 $0 $8
FD213 Avila Ranch CFE $0 $69 $0 $60 $0 $105 $0 $0 $4
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $7,024 $0 $0 $0
FD402 Fleet Replace $0 $0 $0 $0 $0 $524 $0 $0 $0
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $907 $0 $0 $0
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $447 $0 $0 $0
FD406 Public Safety Equip Replacement Fund $0 $6,177 $0 $5,410 $0 $9,650 $0 $0 $393
FD504 LOVR Impact Fee Fund $0 $1,599 $0 $1,401 $0 $2,436 $0 $0 $102
FD505 Affordable Housing Fund $0 $23,719 $0 $20,770 $0 $35,926 $0 $0 $1,511
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Detail of Allocated Costs
Summary page 17
Schedule D.005
2023
Departments Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Water Resource Recovery $0 $0 $0 $0 $0 $0 $0 $0 $0
Solid Waste Recycling $261 $10,396 $121 $0 $0 $0 $0 $0 $7,057
Recreation Administration $500 $20,792 $240 $0 $8,953 $11,106 $0 $0 $13,916
Recreation Facilities $320 $5,198 $60 $0 $507,095 $0 $0 $0 $5,337
Youth Services $935 $41,584 $480 $0 $8,953 $0 $0 $0 $27,214
Community Services $901 $20,792 $240 $0 $8,953 $0 $0 $0 $17,733
Ranger Program $395 $41,584 $480 $0 $8,953 $79,772 $0 $0 $22,071
Aquatics $511 $5,198 $60 $0 $0 $2,504 $0 $0 $7,159
Golf Course $1,408 $20,792 $240 $0 $0 $29,095 $0 $0 $22,557
Jack House $29 $0 $0 $0 $0 $0 $0 $0 $282
Police Administration $5,515 $35,286 $390 $0 $25,871 $47,213 $0 $0 $1,526,293
Patrol $990 $237,865 $2,702 $0 $25,871 $276,074 $0 $0 $112,421
Investigations $597 $74,271 $841 $0 $25,871 $106,542 $0 $0 $37,723
Police Support Services $963 $106,558 $1,232 $0 $51,742 $12,884 $0 $0 $56,092
Neighborhood Services $226 $5,198 $60 $0 $25,871 $11,434 $0 $0 $4,445
Traffic Safety $159 $20,792 $240 $0 $25,871 $43,824 $0 $0 $10,666
Fire Administration $1,258 $20,792 $240 $0 $47,019 $0 $0 $0 $979,773
Emergency Response $850 $243,887 $2,763 $0 $23,503 $0 $0 $0 $113,372
Hazard Prevention $497 $31,187 $361 $0 $23,503 $0 $0 $0 $18,473
Training Services $751 $0 $0 $0 $23,503 $0 $0 $0 $7,159
Recruit Academy $388 $0 $0 $0 $0 $0 $0 $0 $3,700
Fire Apparatus Service $1,276 $10,396 $121 $0 $0 $0 $0 $0 $16,727
Fire Station $169 $0 $0 $0 $23,503 $0 $0 $0 $1,611
Mobile Crisis Unit $577 $0 $0 $0 $0 $0 $0 $0 $5,496
Disaster Assistance $116 $5,198 $60 $0 $23,503 $0 $0 $0 $3,395
Orcutt Area Specific Plan $637 $0 $0 $0 $0 $0 $0 $0 $6,061
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD202 Downtown Bid Fund $1,577 $0 $0 $0 $0 $0 $0 $0 $15,021
FD205 CDBG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $117 $0 $0 $0 $0 $0 $0 $0 $1,117
FD208 Tourism Bid Fund $9,974 $9,096 $107 $0 $1,348 $0 $0 $0 $98,996
FD209 SB1186 CASP Certify Fund $6 $0 $0 $0 $0 $0 $0 $0 $58
FD212 San Luis Ranch CFD $49 $0 $0 $0 $0 $0 $0 $0 $464
FD213 Avila Ranch CFE $28 $0 $0 $0 $0 $0 $0 $0 $273
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $125,031 $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 $0 $80,558 $0 $0
FD406 Public Safety Equip Replacement Fund $2,567 $0 $0 $0 $0 $0 $0 $0 $24,452
FD504 LOVR Impact Fee Fund $665 $0 $0 $0 $0 $0 $0 $0 $6,331
FD505 Affordable Housing Fund $9,852 $0 $0 $0 $0 $0 $0 $0 $93,885
Page 303 of 888
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Detail of Allocated Costs
Summary page 18
Schedule D.006
2023
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
Water Resource Recovery $0 $0 $7
Solid Waste Recycling $0 $0 $78,017
Recreation Administration $0 $0 $264,855
Recreation Facilities $0 $0 $560,331
Youth Services $0 $0 $218,693
Community Services $0 $0 $115,551
Ranger Program $0 $0 $253,415
Aquatics $0 $0 $73,803
Golf Course $0 $0 $146,660
Jack House $0 $0 $706
Police Administration $0 $0 $1,980,531
Patrol $0 $0 $1,657,272
Investigations $0 $0 $503,738
Police Support Services $0 $0 $576,083
Neighborhood Services $0 $0 $81,999
Traffic Safety $0 $0 $186,984
Fire Administration $0 $0 $1,257,099
Emergency Response $0 $0 $1,365,809
Hazard Prevention $0 $0 $182,350
Training Services $0 $0 $39,294
Recruit Academy $0 $0 $7,840
Fire Apparatus Service $0 $0 $68,159
Fire Station $0 $0 $28,434
Mobile Crisis Unit $0 $0 $15,351
Disaster Assistance $0 $0 $47,300
Orcutt Area Specific Plan $0 $0 $11,994
FD201 Local Sales Tax Fund $0 $0 $737
FD202 Downtown Bid Fund $0 $0 $29,812
FD205 CDBG Fund $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $0 $6,714
FD208 Tourism Bid Fund $0 $0 $220,821
FD209 SB1186 CASP Certify Fund $0 $0 $187
FD212 San Luis Ranch CFD $0 $0 $961
FD213 Avila Ranch CFE $0 $0 $539
FD401 Capital Outlay Engineering $0 $0 $132,055
FD402 Fleet Replace $0 $0 $524
FD403 Info Tech Replacement Fund $0 $0 $907
FD404 Major Facility Replacement Fund $0 $0 $81,005
FD406 Public Safety Equip Replacement Fund $0 $0 $48,649
FD504 LOVR Impact Fee Fund $0 $0 $12,534
FD505 Affordable Housing Fund $0 $0 $185,663
Page 304 of 888
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Detail of Allocated Costs
Summary page 19
Schedule D.007
2023
Departments Building
Charge
City Admin Comm Svc
Group
City Attorney City Clerk Finance Network
Services
Info Services Fin Support
Svc
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $638 $0 $0 $0
FD601 Water Fund $2,211 $107,145 $64,894 $93,849 $19,116 $215,586 $238,304 $109,565 $6,823
FD602 Sewer Fund $2,211 $114,340 $64,924 $100,150 $25,050 $231,147 $253,781 $102,454 $7,282
FD611 Parking Fund $0 $45,388 $78,658 $39,755 $12,433 $93,414 $156,633 $45,529 $2,891
FD621Transit Fund $534 $16,328 $44,245 $14,301 $10,261 $29,649 $69,913 $6,165 $1,039
FD701 General Agency Fund $0 $16,989 $0 $14,881 $0 $25,863 $0 $0 $1,082
FD705 Whale Rock Fund $0 $17,207 $5,801 $0 $627 $26,109 $59,133 $38,541 $1,095
FD711 Hazardous Mat Task Force Fund $0 $787 $0 $689 $0 $1,575 $0 $0 $50
FD712 City Of SLO PEG Fund $0 $617 $0 $540 $0 $941 $0 $0 $40
FD713 SLCUSD PEG Fund $0 $1,293 $0 $1,132 $0 $1,959 $0 $0 $83
FD715 Boysen Ranch Conserv Easemt Fund $0 $91 $0 $79 $0 $200 $0 $0 $5
All Other $0 $0 $0 $0 $0 $117,812 $339,938 $19,145 $0
Subtotal $0 $0 $0 $0 ($242,646)($198,343)$0 $0 $0
Direct Bill
Unallocated $242,646 $198,343
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
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Detail of Allocated Costs
Summary page 20
Schedule D.008
2023
Departments Fin NonDepart Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $127,130 $0 $0
FD601 Water Fund $15,139 $176,909 $2,035 $0 $58,397 $161,736 $60,413 $0 $221,751
FD602 Sewer Fund $18,724 $175,610 $2,020 $0 $58,396 $217,198 $199,493 $0 $255,332
FD611 Parking Fund $9,065 $84,311 $974 $170,157 $58,629 $25,611 $227,723 $57,056 $123,460
FD621Transit Fund $5,650 $10,396 $121 $57,985 $4,694 $0 $89,369 $41,571 $58,388
FD701 General Agency Fund $7,061 $0 $0 $0 $0 $0 $0 $0 $67,257
FD705 Whale Rock Fund $3,299 $21,311 $246 $0 $0 $34,450 $0 $0 $40,800
FD711 Hazardous Mat Task Force Fund $268 $0 $0 $0 $0 $0 $0 $0 $2,553
FD712 City Of SLO PEG Fund $256 $0 $0 $0 $0 $0 $0 $0 $2,440
FD713 SLCUSD PEG Fund $537 $0 $0 $0 $0 $0 $0 $0 $5,119
FD715 Boysen Ranch Conserv Easemt Fund $38 $0 $0 $0 $0 $0 $0 $0 $358
All Other $0 $0 $0 $0 $83,026 $38,145 $8,391 $0 $0
Subtotal $0 $0 $0 $0 $0 $0 ($3,277,594)($1,083,550)$0
Direct Bill $191,654
Unallocated $3,085,940 $1,083,550
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 306 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 21
Schedule D.009
2023
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Total Plan
Allocated
FD507 Transportation Impact Fee Fund $0 $0 $127,768
FD601 Water Fund ($505) ($29,988) $1,523,380
FD602 Sewer Fund ($2,020) ($29,988) $1,796,104
FD611 Parking Fund $0 $0 $1,231,687
FD621Transit Fund $0 $0 $460,609
FD701 General Agency Fund $0 $0 $133,133
FD705 Whale Rock Fund $0 $0 $248,619
FD711 Hazardous Mat Task Force Fund $0 $0 $5,922
FD712 City Of SLO PEG Fund $0 $0 $4,834
FD713 SLCUSD PEG Fund $0 $0 $10,123
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $771
All Other $0 $0 $606,457
Subtotal ($985,535)($99,951)$22,836,029
Direct Bill $2,525 $59,976 $254,155
Unallocated $983,010 $39,975 $5,633,464
Total $0 $0 $28,723,648
Page 307 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2023
Department Basis of allocation
10000000 - Building Charge
1.004 City Hall Total Square Footage Occupied By Department
1.005 919 Palm Total Square Footage Occupied By Department
1.006 Corporation Yard Total Square Footage Occupied By Department
1011001 - City Administration
2.004 Citywide Administration Total Operating Expenditures by Department/Division
2.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services
2.006 Economic Development Direct Allocation to Economic Development
2.007 Natural Resource Planning Direct Allocation to Natural Resources Planning
1011009 - Community Services Group
3.004 Project Supervision Percent of Project Supervision Time by Department/Fund
3.005 Direct Costs Direct Allocation to Fund 602, Sewer
1011501 - City Attorney
4.004 City Attorney Total Operating Expenditures by Department/Division
1011021 - City Clerk
5.004 City Clerk Services Count 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 Payable Accounts Payable Transaction Count by Department/Fund
6.005 Payroll Full 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 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division
6.007 General Finance Total Operating Expenditures by Department/Division
6.008 Utility Billing Direct Allocation to Water (FD601) & Sewer (FD602)
6.009 Cashier Based on the amount of time spent by staff on this function and the relative amounts of
revenue collected
6.010 Budget Total Operating Expenditures by Department/Division
1011101 - 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 Apps Full 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 Support Number of MDCs by Fund/Department/Division
7.007 Tablet Support Number of Tablets by Fund/Department/Division
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Summary of allocation basis
Summary page 23
Schedule E.002
2023
Department Basis of allocation
7.008 Server Support 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)
7.009 Network Support Number of Dedicated Ethernet Switch Ports by Fund/Department/Division
7.010 Radios Number of Assigned Radios by Fund/Department
7.011 Telemetry Number of Controllers by Fund/Div/Dept
7.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by
Fund/Division/Department
7.013 Telephones Number of Telephones by Fund/Department
7.014 Cuesta
7.015 South Hills Number of Radio Repeaters by Fund/Department/Division
7.016 Tassajara Number of Radio Repeaters by Fund/Department/Division
7.017 Direct Dept Exp Directly to the Benefiting General Fund Department
1011103 - Information Services
8.004 Information Services Estimate 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 Apps Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
1012006 - Finance Support Services
9.004 General Support Services Total Operating Expenditures by Department/Division
1012007 - Finance Non Departmental
10.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division
1013001 - Human Resources
11.004 Human Resources Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
11.005 Other Direct Exp Directly to the Benefiting General Fund Department
11.006 Tiution Reimbursement Tuition Exp by General Fund Department/Division
1013003 - Wellness Program
12.004 Wellness Program 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)
1015001 - Public Works Administration
13.004 Deputy Director/City Engineer Hours Supervised by Department/Division
13.005 Director Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A)
is shown as a whole number, i.e. 4.30 appears as 430)
13.006 Enterprise Funds Analysis of Time Worked
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Summary of allocation basis
Summary page 24
Schedule E.003
2023
Department Basis of allocation
1015005 - Facilities Maintenance
14.004 Utilities/Janitorial - City Hall Square Feet by Department
14.005 Utilities/Janitorial - 919 Palm Street Square Feet by Department
14.006 Utilities - Corp Yard Square Feet by Department
14.007 Janitorial - Corp Yard Square Feet by Department
14.008 Utilities - Other Square Feet by Department
14.009 Janitorial - Other Square Feet by Department
14.010 Parking Facility Maintenance Direct Allocation to Parking, Fund 611
14.011 Utility Fund Facilities Maintenance Direct Allocation to Water and Sewer Funds
14.012 Transit Facilities Maintenance Direct Allocation to Fund 621 Transit
14.013 Building Maintenance Maintenance Square Footage by Fund/Department
14.014 Other Direct
1015008 - Fleet
15.004 Fleet Count of Vehicle Equivalent Unit by Department/Division
15.005 Fuel Fuel Costs by Department and Fund
1015009 - CIP Project Engineering
16.004 Project Engineering Number of Project Hours by Fund
1015010 - Transportation/Plan Engineering
17.004 Parking Direct Allocation to Fund 611 Parking
17.005 Transit Direct Allocation to Fund 621 Transit
17.006 Development Review Direct Allocation to Development Review
17.007 Long Range Plan Direct Allocation to Long Range Plan
8020000 - Insurance ISF Fund
18.004 Risk Management Operating Services and Supply Expenditures by Fund/Department/Division
18.005 WComp Premiums - PS Direct Allocation to Police & Fire Administration
18.006 WC Premiums Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
18.007 Liability Premiums - Direct Direct to Police, Public Works and Community Development
18.008 Liability Premium Operating Services and Supply Expenditures by Fund/Department/Division
1011050 - Natural Resources Protection (Utility Services)
19.004 Program Support Fixed amount per budget
1014050 - Eng Dev Review (Utility Services)
20.004 Utility Services Time Spent by Utilities on Behalf of Engineering Development Review
Page 310 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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
Corp Yard
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Building Charge
Costs to be allocated
Detail page 26
Schedule 1.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures 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 312 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Schedule of costs to be
allocated by function
Detail page 27
Schedule 1.003
2023
Total General & Admin City Hall 919 Palm Corporation Yard
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
CITY 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 Cost
Allocable Costs
2nd Allocation
Total allocated $132,123 $40,986 $77,380 $13,757
Page 313 of 888
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Building Charge
Detail allocation of
City Hall
Detail page 28
Schedule 1.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City 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 760 5.417 % $2,220 $2,220 $2,220
City Attorney 1,135 8.090 % $3,316 $3,316 $3,316
City Clerk 906 6.458 % $2,647 $2,647 $2,647
Finance 3,537 25.212 % $10,333 $10,333 $10,333
Network Services 1,724 12.289 % $5,037 $5,037 $5,037
Facilities Maintenance 1,472 10.493 % $4,300 $4,300 $4,300
FD208 Tourism Bid Fund 81 0.577 % $237 $237 $237
Office of DEI 214 1.525 % $625 $625 $625
Information Services 550 3.922 % $1,608 $1,608 $1,608
Total 14,029 100.000 %$40,986 $40,986 $40,986
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
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Building Charge
Detail allocation of
919 Palm
Detail page 29
Schedule 1.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 19.599 % $15,166 $15,166 $15,166
Planning 820 4.713 % $3,647 $3,647 $3,647
Engineering 820 4.713 % $3,647 $3,647 $3,647
Building and Safety 2,280 13.104 % $10,140 $10,140 $10,140
Public Works Administration 4,430 25.461 % $19,702 $19,702 $19,702
Transportation/Plan Engineering 100 0.575 % $445 $445 $445
FD621Transit Fund 120 0.690 % $534 $534 $534
CIP Project Engineering 5,039 28.961 % $22,410 $22,410 $22,410
Community Services Group 380 2.184 % $1,689 $1,689 $1,689
Total 17,399 100.000 %$77,380 $77,380 $77,380
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 30
Schedule 1.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks 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
Total 2,800 100.000 %$13,757 $13,757 $13,757
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 316 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 31
Schedule 1.007
2023
Total City Hall 919 Palm Corporation Yard
City Administration $2,740 $2,740
Community Services Group $1,689 $1,689
City Attorney $3,316 $3,316
City Clerk $2,647 $2,647
Finance $10,333 $10,333
Network Services $5,037 $5,037
Information Services $1,608 $1,608
Public Works Administration $19,702 $19,702
Facilities Maintenance $4,300 $4,300
Fleet $491 $491
CIP Project Engineering $22,410 $22,410
Transportation/Plan Engineering $445 $445
City Council $7,310 $7,310
Cultural Activities $321 $321
Economic Development $292 $292
Natural Resource Protection $2,220 $2,220
Office of DEI $625 $625
Community Development Admin $15,166 $15,166
Planning $3,647 $3,647
Engineering $3,647 $3,647
Building and Safety $10,140 $10,140
Parks Maintenance $3,832 $3,832
Urban Forest Services $590 $590
Streets Maintenance $4,422 $4,422
FD208 Tourism Bid Fund $237 $237
FD601 Water Fund $2,211 $2,211
FD602 Sewer Fund $2,211 $2,211
FD621Transit Fund $534 $534
Total $132,123 $40,986 $77,380 $13,757
Page 317 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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, Office of Diversity, Equity and Inclusion,
Information Technology, 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.
Network Services & Information Services - These costs are associated with supervision of Network Services and Information Services.
Costs are allocated 50% Network Services and 50% Information Services.
Economic Development - These costs are associated with supervision of Economic Development. Costs are allocated directly to Economic
Development.
Natural Resource Protection – These costs are associated with supervision of Natural Resource Protection. Costs are allocated directly
to Natural Resource Protection.
Page 318 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Costs to be allocated
Detail page 33
Schedule 2.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,502,421 $1,502,421
Deductions:
GENERAL GOVERNMENT ($27,451)
Total deductions:($27,451)($27,451)
Allocated additions:
10000000 - Building Charge $2,740 $2,740
1011501 - City Attorney $16,005 $16,005
1011021 - City Clerk $149,058 $149,058
1012000 - Finance $25,266 $25,266
1011101 - Network Services $36,522 $36,522
1011103 - Information Services $55,774 $55,774
1012006 - Finance Support Services $1,243 $1,243
1012007 - Finance Non Departmental $1,144 $1,144
1013001 - Human Resources $56,517 $56,517
1013003 - Wellness Program $44 $44
1015005 - Facilities Maintenance $12,900 $12,900
1015008 - Fleet $3,523 $3,523
8020000 - Insurance ISF Fund $25,301 $25,301
Total allocated additions:$2,740 $383,297 $386,037 $386,037
Total to be allocated $1,477,710 $383,297 $1,861,007
Page 319 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 34
Schedule 2.003
2023
Total General & Admin Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource
Planning
Wages & Benefits
SALARIES & WAGES $876,678 $762,535 $30,245 $47,954 $35,944
FRINGE BENEFITS $412,385 $358,692 $14,227 $22,557 $16,909
Other Expense and Cost
SERVICES & SUPPLIES $185,907 $161,702 $6,414 $10,169 $7,622
GENERAL GOVERNMENT $27,451 $27,451
Departmental Expenditures $1,502,421 $27,451 $1,282,929 $50,886 $80,680 $60,475
Cost Adjustments
Deductions ($27,451) ($27,451)
Additions: 1st
Other $2,740 $2,740
Functional Cost $1,477,710 $2,740 $1,282,929 $50,886 $80,680 $60,475
Reallocate Admin ($2,740) $2,383 $95 $150 $112
Allocable Costs $1,477,710 $1,285,312 $50,981 $80,830 $60,587
1st Allocation $1,477,710 $1,285,312 $50,981 $80,830 $60,587
Additions: 2nd
Other $383,297 $383,297
Functional Cost $383,297 $383,297
Reallocate Admin ($383,297) $333,392 $13,224 $20,966 $15,715
Allocable Costs $383,297 $333,392 $13,224 $20,966 $15,715
2nd Allocation $383,297 $333,392 $13,224 $20,966 $15,715
Total allocated $1,861,007 $1,618,704 $64,205 $101,796 $76,302
Page 320 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 35
Schedule 2.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.202 % $2,599 $2,599 $674 $3,273
Cultural Activities 348,269 0.300 % $3,858 $3,858 $1,001 $4,859
Economic Development 1,032,915 0.890 % $11,443 $11,443 $2,968 $14,411
Natural Resource Protection 983,010 0.847 % $10,890 $10,890 $2,825 $13,715
Community Promotion 421,838 0.364 % $4,673 $4,673 $1,212 $5,885
City Attorney 1,424,496 1.228 % $15,781 $15,781 $4,093 $19,874
City Clerk 666,756 0.575 % $7,386 $7,386 $1,916 $9,302
Finance 2,376,210 2.048 % $26,324 $26,324 $6,828 $33,152
Network Services 3,512,394 3.027 % $38,910 $38,910 $10,093 $49,003
Human Resources 2,103,351 1.813 % $23,301 $23,301 $6,044 $29,345
Insurance ISF Fund 5,710,479 4.922 % $63,261 $63,261 $16,409 $79,670
Wellness Program 3,201 0.003 % $35 $35 $9 $44
Community Development Admin 840,891 0.725 % $9,315 $9,315 $2,416 $11,731
Commissions & Committees 14,819 0.013 % $164 $164 $43 $207
Planning 1,594,072 1.374 % $17,659 $17,659 $4,581 $22,240
Building and Safety 2,895,572 2.496 % $32,077 $32,077 $8,320 $40,397
Public Works Administration 1,402,863 1.209 % $15,541 $15,541 $4,031 $19,572
Parks Maintenance 3,571,500 3.078 % $39,565 $39,565 $10,263 $49,828
Swim Center Maintenance 672,335 0.579 % $7,448 $7,448 $1,932 $9,380
Urban Forest Services 339,617 0.293 % $3,762 $3,762 $976 $4,738
Facilities Maintenance 1,430,582 1.233 % $15,848 $15,848 $4,111 $19,959
Streets Maintenance 2,212,230 1.907 % $24,507 $24,507 $6,357 $30,864
Stormwater and Flood Control 1,077,395 0.929 % $11,935 $11,935 $3,096 $15,031
Traffic Signals & Lighting 556,237 0.479 % $6,162 $6,162 $1,598 $7,760
Fleet 1,421,074 1.225 % $15,743 $15,743 $4,083 $19,826
Transportation/Plan Engineering 1,187,300 1.023 % $13,153 $13,153 $3,412 $16,565
Recreation Administration 844,713 0.728 % $9,358 $9,358 $2,427 $11,785
Recreation Facilities 326,162 0.281 % $3,613 $3,613 $937 $4,550
Youth Services 1,185,547 1.022 % $13,134 $13,134 $3,407 $16,541
Ranger Program 786,460 0.678 % $8,712 $8,712 $2,260 $10,972
Aquatics 620,772 0.535 % $6,877 $6,877 $1,784 $8,661
Police Administration 2,152,330 1.855 % $23,844 $23,844 $6,185 $30,029
Patrol 11,984,965 10.330 % $132,770 $132,770 $34,439 $167,209
Investigations 2,885,594 2.487 % $31,967 $31,967 $8,292 $40,259
Neighborhood Services 282,511 0.243 % $3,130 $3,130 $812 $3,942
Traffic Safety 989,039 0.852 % $10,957 $10,957 $2,842 $13,799
Fire Administration 1,060,873 0.914 % $11,752 $11,752 $3,048 $14,800
Emergency Response 12,350,737 10.645 % $136,822 $136,822 $35,490 $172,312
Hazard Prevention 938,914 0.809 % $10,401 $10,401 $2,698 $13,099
Training Services 129,620 0.112 % $1,436 $1,436 $372 $1,808
Fire Station 29,180 0.025 % $323 $323 $84 $407
Page 321 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 36
Schedule 2.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.168 % $2,165 $2,165 $561 $2,726
FD202 Downtown Bid Fund 271,977 0.234 % $3,013 $3,013 $782 $3,795
FD601 Water Fund 7,679,816 6.619 % $85,077 $85,077 $22,068 $107,145
FD611 Parking Fund 3,253,276 2.804 % $36,040 $36,040 $9,348 $45,388
FD602 Sewer Fund 8,195,482 7.064 % $90,790 $90,790 $23,550 $114,340
Golf Course 724,556 0.624 % $8,027 $8,027 $2,082 $10,109
FD705 Whale Rock Fund 1,233,383 1.063 % $13,663 $13,663 $3,544 $17,207
Information Services 1,357,744 1.170 % $15,041 $15,041 $3,901 $18,942
FD208 Tourism Bid Fund 1,904,368 1.641 % $21,097 $21,097 $5,472 $26,569
FD621Transit Fund 1,170,299 1.009 % $12,965 $12,965 $3,363 $16,328
FD206 Law Enforcement Grant Fund 132,648 0.114 % $1,469 $1,469 $381 $1,850
Fire Apparatus Service 500,254 0.431 % $5,542 $5,542 $1,437 $6,979
Police Support Services 3,123,544 2.692 % $34,603 $34,603 $8,975 $43,578
Community Services 601,789 0.519 % $6,667 $6,667 $1,729 $8,396
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $625 $625 $162 $787
CIP Project Engineering 2,683,531 2.313 % $29,728 $29,728 $7,711 $37,439
Community Services Group 703,825 0.607 % $7,797 $7,797 $2,022 $9,819
Solid Waste Recycling 260,715 0.225 % $2,888 $2,888 $749 $3,637
Finance Support Services 90,179 0.078 % $999 $999 $259 $1,258
Finance Non Departmental 283,739 0.245 % $3,143 $3,143 $815 $3,958
Office of DEI 988,355 0.852 % $10,949 $10,949 $2,840 $13,789
Engineering 930,742 0.802 % $10,311 $10,311 $2,674 $12,985
Housing Policy/Homelessness 1,104,545 0.952 % $12,236 $12,236 $3,174 $15,410
Jack House 5,101 0.004 % $57 $57 $15 $72
Recruit Academy 66,984 0.058 % $742 $742 $192 $934
Mobile Crisis Unit 160,605 0.138 % $1,779 $1,779 $461 $2,240
FD212 San Luis Ranch CFD 8,398 0.007 % $93 $93 $24 $117
FD701 General Agency Fund 1,217,765 1.050 % $13,490 $13,490 $3,499 $16,989
FD712 City Of SLO PEG Fund 44,188 0.038 % $490 $490 $127 $617
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $72 $72 $19 $91
FD406 Public Safety Equip Replacement Fund 442,726 0.382 % $4,905 $4,905 $1,272 $6,177
FD713 SLCUSD PEG Fund 92,697 0.080 % $1,027 $1,027 $266 $1,293
Water Resource Recovery 192 $2 $2 $1 $3
Orcutt Area Specific Plan 109,740 0.095 % $1,216 $1,216 $315 $1,531
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $12 $12 $3 $15
FD213 Avila Ranch CFE 4,923 0.004 % $55 $55 $14 $69
FD504 LOVR Impact Fee Fund 114,635 0.099 % $1,270 $1,270 $329 $1,599
FD505 Affordable Housing Fund 1,700,000 1.465 % $18,831 $18,831 $4,888 $23,719
Total 116,023,446 100.000 %$1,285,312 $1,285,312 $333,392 $1,618,704
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 322 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 37
Schedule 2.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 323 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 38
Schedule 2.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 50 50.000 % $25,491 $25,491 $6,612 $32,103
Information Services 50 50.000 % $25,490 $25,490 $6,612 $32,102
Total 100 100.000 %$50,981 $50,981 $13,224 $64,205
(A) Alloc basis:Direct Allocation to Network Services and Information Services
Source:
Page 324 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 39
Schedule 2.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Economic Development 100 100.000 % $80,830 $80,830 $20,966 $101,796
Total 100 100.000 %$80,830 $80,830 $20,966 $101,796
(A) Alloc basis:Direct Allocation to Economic Development
Source:
Page 325 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 40
Schedule 2.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 100 100.000 % $60,587 $60,587 $15,715 $76,302
Total 100 100.000 %$60,587 $60,587 $15,715 $76,302
(A) Alloc basis:Direct Allocation to Natural Resources Planning
Source:
Page 326 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 41
Schedule 2.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
Community Services Group $9,819 $9,819
City Attorney $19,874 $19,874
City Clerk $9,302 $9,302
Finance $33,152 $33,152
Network Services $81,106 $49,003 $32,103
Information Services $51,044 $18,942 $32,102
Finance Support Services $1,258 $1,258
Finance Non Departmental $3,958 $3,958
Human Resources $29,345 $29,345
Wellness Program $44 $44
Public Works Administration $19,572 $19,572
Facilities Maintenance $19,959 $19,959
Fleet $19,826 $19,826
CIP Project Engineering $37,439 $37,439
Transportation/Plan Engineering $16,565 $16,565
Insurance ISF Fund $79,670 $79,670
City Council $3,273 $3,273
Cultural Activities $4,859 $4,859
Economic Development $116,207 $14,411 $101,796
Natural Resource Protection $90,017 $13,715 $76,302
Community Promotion $5,885 $5,885
Office of DEI $13,789 $13,789
Community Development Admin $11,731 $11,731
Commissions & Committees $207 $207
Planning $22,240 $22,240
Engineering $12,985 $12,985
Building and Safety $40,397 $40,397
Housing Policy/Homelessness $15,410 $15,410
Parks Maintenance $49,828 $49,828
Swim Center Maintenance $9,380 $9,380
Urban Forest Services $4,738 $4,738
Streets Maintenance $30,864 $30,864
Traffic Signals & Lighting $7,760 $7,760
Stormwater and Flood Control $15,031 $15,031
Water Resource Recovery $3 $3
Solid Waste Recycling $3,637 $3,637
Recreation Administration $11,785 $11,785
Recreation Facilities $4,550 $4,550
Youth Services $16,541 $16,541
Community Services $8,396 $8,396
Page 327 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 42
Schedule 2.008
2023
Total Citywide Administration Netwok Services & Info
Services
Economic Development Natural Resource Planning
Ranger Program $10,972 $10,972
Aquatics $8,661 $8,661
Golf Course $10,109 $10,109
Jack House $72 $72
Police Administration $30,029 $30,029
Patrol $167,209 $167,209
Investigations $40,259 $40,259
Police Support Services $43,578 $43,578
Neighborhood Services $3,942 $3,942
Traffic Safety $13,799 $13,799
Fire Administration $14,800 $14,800
Emergency Response $172,312 $172,312
Hazard Prevention $13,099 $13,099
Training Services $1,808 $1,808
Recruit Academy $934 $934
Fire Apparatus Service $6,979 $6,979
Fire Station $407 $407
Mobile Crisis Unit $2,240 $2,240
Disaster Assistance $2,726 $2,726
Orcutt Area Specific Plan $1,531 $1,531
FD202 Downtown Bid Fund $3,795 $3,795
FD206 Law Enforcement Grant Fund $1,850 $1,850
FD208 Tourism Bid Fund $26,569 $26,569
FD209 SB1186 CASP Certify Fund $15 $15
FD212 San Luis Ranch CFD $117 $117
FD213 Avila Ranch CFE $69 $69
FD406 Public Safety Equip Replacement Fund $6,177 $6,177
FD504 LOVR Impact Fee Fund $1,599 $1,599
FD505 Affordable Housing Fund $23,719 $23,719
FD601 Water Fund $107,145 $107,145
FD602 Sewer Fund $114,340 $114,340
FD611 Parking Fund $45,388 $45,388
FD621Transit Fund $16,328 $16,328
FD701 General Agency Fund $16,989 $16,989
FD705 Whale Rock Fund $17,207 $17,207
FD711 Hazardous Mat Task Force Fund $787 $787
FD712 City Of SLO PEG Fund $617 $617
FD713 SLCUSD PEG Fund $1,293 $1,293
FD715 Boysen Ranch Conserv Easemt Fund $91 $91
Total $1,861,007 $1,618,704 $64,205 $101,796 $76,302
Page 328 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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 percentage of time of supervision by Fund.
Direct Cost – These costs are related to contract services for the Sewer Fund. Costs are allocated directly to Fund 602, Sewer.
Page 329 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Costs to be allocated
Detail page 44
Schedule 3.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $703,825 $703,825
Deductions:
GENERAL GOVERNMENT ($55,000)
Total deductions:($55,000)($55,000)
Allocated additions:
10000000 - Building Charge $1,689 $1,689
1011001 - City Administration $7,797 $2,022 $9,819
1011501 - City Attorney $7,498 $7,498
1011021 - City Clerk $327 $327
1012000 - Finance $10,783 $10,783
1011101 - Network Services $11,972 $11,972
1011103 - Information Services $3,708 $3,708
1012006 - Finance Support Services $582 $582
1012007 - Finance Non Departmental $618 $618
1013001 - Human Resources $12,299 $12,299
1013003 - Wellness Program $18 $18
1015005 - Facilities Maintenance $3,178 $3,178
8020000 - Insurance ISF Fund $11,983 $11,983
Total allocated additions:$9,486 $64,988 $74,474 $74,474
Total to be allocated $658,311 $64,988 $723,299
Page 330 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 45
Schedule 3.003
2023
Total General & Admin Project Supervision Direct Costs
Wages & Benefits
SALARIES & WAGES $423,483 $113,155 $310,328
FRINGE BENEFITS $165,144 $44,126 $121,018
Other Expense and Cost
SERVICES & SUPPLIES $58,366 $15,595 $42,771
OTHER CONTRACT SERVICES $1,832 $1,832
GENERAL GOVERNMENT $55,000 $55,000
Departmental Expenditures $703,825 $227,876 $474,117 $1,832
Cost Adjustments
Deductions ($55,000) ($55,000)
Additions: 1st
Other $9,486 $9,486
Functional Cost $658,311 $182,362 $474,117 $1,832
Reallocate Admin ($182,362) $181,660 $702
Allocable Costs $658,311 $655,777 $2,534
1st Allocation $658,311 $655,777 $2,534
Additions: 2nd
Other $64,988 $64,988
Functional Cost $64,988 $64,988
Reallocate Admin ($64,988) $64,738 $250
Allocable Costs $64,988 $64,738 $250
2nd Allocation $64,988 $64,738 $250
Total allocated $723,299 $720,515 $2,784
Page 331 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 46
Schedule 3.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 660 9.007 % $59,063 $59,063 $5,831 $64,894
FD602 Sewer Fund 632 8.624 % $56,557 $56,557 $5,583 $62,140
FD611 Parking Fund 800 10.917 % $71,591 $71,591 $7,067 $78,658
FD621Transit Fund 450 6.141 % $40,270 $40,270 $3,975 $44,245
FD705 Whale Rock Fund 59 0.805 % $5,280 $5,280 $521 $5,801
Solid Waste Recycling 362 4.940 % $32,395 $32,395 $3,198 $35,593
Community Development Admin 1,481 20.210 % $132,534 $132,534 $13,084 $145,618
Public Works Administration 1,789 24.413 % $160,096 $160,096 $15,805 $175,901
Recreation Administration 1,095 14.943 % $97,991 $97,991 $9,674 $107,665
Total 7,328 100.000 %$655,777 $655,777 $64,738 $720,515
(A) Alloc basis:Percent of Project Supervision Time by Department/Fund
Source:Salary & Wage Analysis
Page 332 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Detail allocation of
Direct Costs
Detail page 47
Schedule 3.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 100 100.000 % $2,534 $2,534 $250 $2,784
Total 100 100.000 %$2,534 $2,534 $250 $2,784
(A) Alloc basis:Direct Allocation to Fund 602, Sewer
Source:
Page 333 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 48
Schedule 3.006
2023
Total Project Supervision Direct Costs
Public Works Administration $175,901 $175,901
Community Development Admin $145,618 $145,618
Solid Waste Recycling $35,593 $35,593
Recreation Administration $107,665 $107,665
FD601 Water Fund $64,894 $64,894
FD602 Sewer Fund $64,924 $62,140 $2,784
FD611 Parking Fund $78,658 $78,658
FD621Transit Fund $44,245 $44,245
FD705 Whale Rock Fund $5,801 $5,801
Total $723,299 $720,515 $2,784
Page 334 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 4.01
CITY ATTORNEY
NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City organization conducts its activities in accordance with applicable rules and regulations, including the City’s
Municipal Code and Charter. The City Attorney also represents the City in civil litigation and enforces violations of the Municipal Code, pursuing
criminal prosecution of such violations where appropriate. Program goals include minimizing liability exposure, providing prompt and thorough legal
advice to appointed and elected officials as well as City staff, and ensuring general compliance with City laws and regulations. The City Attorney’s
office serves all City departments, directly staffs the Planning Commission and City Council, and provides review, advice and support services to
other City boards and commissions, with the exception of the Whale Rock Commission.
Costs are allocated as follows:
City Attorney - These costs are associated with activities of the City Attorney. Certain costs are not allocated due to the nature of the case
they were related to. Costs are allocated based upon total operating expenditures by fund/department/division. Fund 705, Whale Rock is
excluded.
Page 335 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Costs to be allocated
Detail page 50
Schedule 4.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,424,496 $1,424,496
Deductions:
GENERAL GOVERNMENT ($219,907)
Total deductions:($219,907)($219,907)
Allocated additions:
10000000 - Building Charge $3,316 $3,316
1011001 - City Administration $15,781 $4,093 $19,874
1011021 - City Clerk $19,513 $19,513
1012000 - Finance $23,453 $23,453
1011101 - Network Services $33,920 $33,920
1011103 - Information Services $18,383 $18,383
1012006 - Finance Support Services $1,179 $1,179
1012007 - Finance Non Departmental $1,537 $1,537
1013001 - Human Resources $29,517 $29,517
1013003 - Wellness Program $44 $44
1015005 - Facilities Maintenance $15,611 $15,611
8020000 - Insurance ISF Fund $29,312 $29,312
Total allocated additions:$19,097 $176,562 $195,659 $195,659
Total to be allocated $1,223,686 $176,562 $1,400,248
Page 336 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 51
Schedule 4.003
2023
Total General & Admin City Attorney
Wages & Benefits
SALARIES & WAGES $755,156 $755,156
FRINGE BENEFITS $382,763 $382,763
Other Expense and Cost
SERVICES & SUPPLIES $66,670 $66,670
GENERAL GOVERNMENT $219,907 $219,907
Departmental Expenditures $1,424,496 $219,907 $1,204,589
Cost Adjustments
Deductions ($219,907) ($219,907)
Additions: 1st
Other $19,097 $19,097
Functional Cost $1,223,686 $19,097 $1,204,589
Reallocate Admin ($19,097) $19,097
Allocable Costs $1,223,686 $1,223,686
1st Allocation $1,223,686 $1,223,686
Additions: 2nd
Other $176,562 $176,562
Functional Cost $176,562 $176,562
Reallocate Admin ($176,562) $176,562
Allocable Costs $176,562 $176,562
2nd Allocation $176,562 $176,562
Total allocated $1,400,248 $1,400,248
Page 337 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 52
Schedule 4.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.204 % $2,499 $2,499 $368 $2,867
Cultural Activities 348,269 0.303 % $3,710 $3,710 $546 $4,256
Economic Development 1,032,915 0.899 % $11,004 $11,004 $1,619 $12,623
Natural Resource Protection 983,010 0.856 % $10,472 $10,472 $1,541 $12,013
Community Promotion 421,838 0.367 % $4,494 $4,494 $661 $5,155
City Clerk 666,756 0.580 % $7,103 $7,103 $1,045 $8,148
Finance 2,376,210 2.069 % $25,314 $25,314 $3,724 $29,038
Network Services 3,512,394 3.058 % $37,417 $37,417 $5,505 $42,922
Human Resources 2,103,351 1.831 % $22,407 $22,407 $3,296 $25,703
Insurance ISF Fund 5,710,479 4.971 % $60,834 $60,834 $8,949 $69,783
Wellness Program 3,201 0.003 % $34 $34 $5 $39
Community Development Admin 840,891 0.732 % $8,958 $8,958 $1,318 $10,276
Commissions & Committees 14,819 0.013 % $158 $158 $23 $181
Planning 1,594,072 1.388 % $16,982 $16,982 $2,498 $19,480
Building and Safety 2,895,572 2.521 % $30,846 $30,846 $4,538 $35,384
Public Works Administration 1,402,863 1.221 % $14,945 $14,945 $2,199 $17,144
Parks Maintenance 3,571,500 3.109 % $38,047 $38,047 $5,597 $43,644
Swim Center Maintenance 672,335 0.585 % $7,162 $7,162 $1,054 $8,216
Urban Forest Services 339,617 0.296 % $3,618 $3,618 $532 $4,150
Facilities Maintenance 1,430,582 1.245 % $15,240 $15,240 $2,242 $17,482
Streets Maintenance 2,212,230 1.926 % $23,567 $23,567 $3,467 $27,034
Stormwater and Flood Control 1,077,395 0.938 % $11,477 $11,477 $1,688 $13,165
Traffic Signals & Lighting 556,237 0.484 % $5,926 $5,926 $872 $6,798
Fleet 1,421,074 1.237 % $15,139 $15,139 $2,227 $17,366
City Administration 1,502,421 1.308 % $16,005 $16,005 $16,005
Transportation/Plan Engineering 1,187,300 1.034 % $12,648 $12,648 $1,861 $14,509
Recreation Administration 844,713 0.735 % $8,999 $8,999 $1,324 $10,323
Recreation Facilities 326,162 0.284 % $3,475 $3,475 $511 $3,986
Youth Services 1,185,547 1.032 % $12,630 $12,630 $1,858 $14,488
Ranger Program 786,460 0.685 % $8,378 $8,378 $1,233 $9,611
Aquatics 620,772 0.540 % $6,613 $6,613 $973 $7,586
Police Administration 2,152,330 1.874 % $22,929 $22,929 $3,373 $26,302
Patrol 11,984,965 10.434 % $127,676 $127,676 $18,783 $146,459
Investigations 2,885,594 2.512 % $30,740 $30,740 $4,522 $35,262
Neighborhood Services 282,511 0.246 % $3,010 $3,010 $443 $3,453
Traffic Safety 989,039 0.861 % $10,536 $10,536 $1,550 $12,086
Fire Administration 1,060,873 0.924 % $11,301 $11,301 $1,663 $12,964
Emergency Response 12,350,737 10.752 % $131,572 $131,572 $19,356 $150,928
Hazard Prevention 938,914 0.817 % $10,002 $10,002 $1,471 $11,473
Training Services 129,620 0.113 % $1,381 $1,381 $203 $1,584
Fire Station 29,180 0.025 % $311 $311 $46 $357
Page 338 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 53
Schedule 4.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.170 % $2,082 $2,082 $306 $2,388
FD202 Downtown Bid Fund 271,977 0.237 % $2,897 $2,897 $426 $3,323
FD601 Water Fund 7,679,816 6.686 % $81,813 $81,813 $12,036 $93,849
FD611 Parking Fund 3,253,276 2.832 % $34,657 $34,657 $5,098 $39,755
FD602 Sewer Fund 8,195,482 7.135 % $87,306 $87,306 $12,844 $100,150
Golf Course 724,556 0.631 % $7,719 $7,719 $1,136 $8,855
Information Services 1,357,744 1.182 % $14,464 $14,464 $2,128 $16,592
FD208 Tourism Bid Fund 1,904,368 1.658 % $20,287 $20,287 $2,985 $23,272
FD621Transit Fund 1,170,299 1.019 % $12,467 $12,467 $1,834 $14,301
FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,413 $1,413 $208 $1,621
Fire Apparatus Service 500,254 0.436 % $5,329 $5,329 $784 $6,113
Police Support Services 3,123,544 2.719 % $33,275 $33,275 $4,895 $38,170
Community Services 601,789 0.524 % $6,411 $6,411 $943 $7,354
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $601 $601 $88 $689
CIP Project Engineering 2,683,531 2.336 % $28,588 $28,588 $4,206 $32,794
Community Services Group 703,825 0.613 % $7,498 $7,498 $7,498
Solid Waste Recycling 260,715 0.227 % $2,777 $2,777 $409 $3,186
Finance Support Services 90,179 0.079 % $961 $961 $141 $1,102
Finance Non Departmental 283,739 0.247 % $3,023 $3,023 $445 $3,468
Office of DEI 988,355 0.860 % $10,529 $10,529 $1,549 $12,078
Engineering 930,742 0.810 % $9,915 $9,915 $1,459 $11,374
Housing Policy/Homelessness 1,104,545 0.962 % $11,767 $11,767 $1,731 $13,498
Jack House 5,101 0.004 % $54 $54 $8 $62
Recruit Academy 66,984 0.058 % $714 $714 $105 $819
Mobile Crisis Unit 160,605 0.140 % $1,711 $1,711 $252 $1,963
FD212 San Luis Ranch CFD 8,398 0.007 % $89 $89 $13 $102
FD701 General Agency Fund 1,217,765 1.060 % $12,973 $12,973 $1,908 $14,881
FD712 City Of SLO PEG Fund 44,188 0.038 % $471 $471 $69 $540
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $69 $69 $10 $79
FD406 Public Safety Equip Replacement Fund 442,726 0.385 % $4,716 $4,716 $694 $5,410
FD713 SLCUSD PEG Fund 92,697 0.081 % $987 $987 $145 $1,132
Water Resource Recovery 192 $2 $2 $2
Orcutt Area Specific Plan 109,740 0.096 % $1,169 $1,169 $172 $1,341
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $11 $11 $2 $13
FD213 Avila Ranch CFE 4,923 0.004 % $52 $52 $8 $60
FD504 LOVR Impact Fee Fund 114,635 0.100 % $1,221 $1,221 $180 $1,401
FD505 Affordable Housing Fund 1,700,000 1.481 % $18,109 $18,109 $2,661 $20,770
Total 114,867,988 100.000 %$1,223,686 $1,223,686 $176,562 $1,400,248
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 339 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
City Attorney
Detail page 54
Schedule 4.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 340 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 55
Schedule 4.005
2023
Total City Attorney
City Administration $16,005 $16,005
Community Services Group $7,498 $7,498
City Clerk $8,148 $8,148
Finance $29,038 $29,038
Network Services $42,922 $42,922
Information Services $16,592 $16,592
Finance Support Services $1,102 $1,102
Finance Non Departmental $3,468 $3,468
Human Resources $25,703 $25,703
Wellness Program $39 $39
Public Works Administration $17,144 $17,144
Facilities Maintenance $17,482 $17,482
Fleet $17,366 $17,366
CIP Project Engineering $32,794 $32,794
Transportation/Plan Engineering $14,509 $14,509
Insurance ISF Fund $69,783 $69,783
City Council $2,867 $2,867
Cultural Activities $4,256 $4,256
Economic Development $12,623 $12,623
Natural Resource Protection $12,013 $12,013
Community Promotion $5,155 $5,155
Office of DEI $12,078 $12,078
Community Development Admin $10,276 $10,276
Commissions & Committees $181 $181
Planning $19,480 $19,480
Engineering $11,374 $11,374
Building and Safety $35,384 $35,384
Housing Policy/Homelessness $13,498 $13,498
Parks Maintenance $43,644 $43,644
Swim Center Maintenance $8,216 $8,216
Urban Forest Services $4,150 $4,150
Streets Maintenance $27,034 $27,034
Traffic Signals & Lighting $6,798 $6,798
Stormwater and Flood Control $13,165 $13,165
Water Resource Recovery $2 $2
Solid Waste Recycling $3,186 $3,186
Recreation Administration $10,323 $10,323
Recreation Facilities $3,986 $3,986
Youth Services $14,488 $14,488
Community Services $7,354 $7,354
Ranger Program $9,611 $9,611
Aquatics $7,586 $7,586
Page 341 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 56
Schedule 4.005
2023
Total City Attorney
Golf Course $8,855 $8,855
Jack House $62 $62
Police Administration $26,302 $26,302
Patrol $146,459 $146,459
Investigations $35,262 $35,262
Police Support Services $38,170 $38,170
Neighborhood Services $3,453 $3,453
Traffic Safety $12,086 $12,086
Fire Administration $12,964 $12,964
Emergency Response $150,928 $150,928
Hazard Prevention $11,473 $11,473
Training Services $1,584 $1,584
Recruit Academy $819 $819
Fire Apparatus Service $6,113 $6,113
Fire Station $357 $357
Mobile Crisis Unit $1,963 $1,963
Disaster Assistance $2,388 $2,388
Orcutt Area Specific Plan $1,341 $1,341
FD202 Downtown Bid Fund $3,323 $3,323
FD206 Law Enforcement Grant Fund $1,621 $1,621
FD208 Tourism Bid Fund $23,272 $23,272
FD209 SB1186 CASP Certify Fund $13 $13
FD212 San Luis Ranch CFD $102 $102
FD213 Avila Ranch CFE $60 $60
FD406 Public Safety Equip Replacement Fund $5,410 $5,410
FD504 LOVR Impact Fee Fund $1,401 $1,401
FD505 Affordable Housing Fund $20,770 $20,770
FD601 Water Fund $93,849 $93,849
FD602 Sewer Fund $100,150 $100,150
FD611 Parking Fund $39,755 $39,755
FD621Transit Fund $14,301 $14,301
FD701 General Agency Fund $14,881 $14,881
FD711 Hazardous Mat Task Force Fund $689 $689
FD712 City Of SLO PEG Fund $540 $540
FD713 SLCUSD PEG Fund $1,132 $1,132
FD715 Boysen Ranch Conserv Easemt Fund $79 $79
Total $1,400,248 $1,400,248
Page 342 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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 343 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Costs to be allocated
Detail page 58
Schedule 5.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $666,756 $666,756
Allocated additions:
10000000 - Building Charge $2,647 $2,647
1011001 - City Administration $7,386 $1,916 $9,302
1011501 - City Attorney $7,103 $1,045 $8,148
1012000 - Finance $13,376 $13,376
1011101 - Network Services $33,739 $33,739
1011103 - Information Services $6,674 $6,674
1012006 - Finance Support Services $552 $552
1012007 - Finance Non Departmental $936 $936
1013001 - Human Resources $22,138 $22,138
1013003 - Wellness Program $33 $33
1015005 - Facilities Maintenance $12,460 $12,460
8020000 - Insurance ISF Fund $19,766 $19,766
Total allocated additions:$17,136 $112,635 $129,771 $129,771
Total to be allocated $683,892 $112,635 $796,527
Page 344 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 59
Schedule 5.003
2023
Total General & Admin City Clerk Services Public Counter/Main City
Phone
General Government
Wages & Benefits
SALARIES & WAGES $321,788 $70,536 $176,758 $25,711 $48,783
FRINGE BENEFITS $170,516 $37,377 $93,664 $13,624 $25,851
Other Expense and Cost
SERVICES & SUPPLIES $100,873 $22,111 $55,410 $8,060 $15,292
OTHER CONTRACT SERVICES $73,579 $73,579
Departmental Expenditures $666,756 $130,024 $325,832 $47,395 $163,505
Additions: 1st
Other $17,136 $17,136
Functional Cost $683,892 $147,160 $325,832 $47,395 $163,505
Reallocate Admin ($147,160) $89,336 $12,995 $44,829
Allocable Costs $683,892 $415,168 $60,390 $208,334
Unallocated ($208,334)($208,334)
1st Allocation $475,558 $415,168 $60,390
Additions: 2nd
Other $112,635 $112,635
Functional Cost $112,635 $112,635
Reallocate Admin ($112,635) $68,377 $9,946 $34,312
Allocable Costs $112,635 $68,377 $9,946 $34,312
Unallocated ($34,312)($34,312)
2nd Allocation $78,323 $68,377 $9,946
Total allocated $553,881 $483,545 $70,336
Page 345 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 60
Schedule 5.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 9 3.383 % $14,047 $14,047 $3,870 $17,917
Fire Administration 13 4.887 % $20,290 $20,290 $5,591 $25,881
FD601 Water Fund 7 2.632 % $10,925 $10,925 $3,010 $13,935
FD602 Sewer Fund 10 3.759 % $15,608 $15,608 $4,300 $19,908
Recreation Administration 6 2.256 % $9,365 $9,365 $2,580 $11,945
City Administration 95 35.714 % $148,274 $148,274 $148,274
Public Works Administration 40 15.038 % $62,431 $62,431 $17,202 $79,633
City Attorney 12 4.511 % $18,729 $18,729 $18,729
Human Resources 11 4.135 % $17,169 $17,169 $4,730 $21,899
Finance 19 7.143 % $29,655 $29,655 $8,171 $37,826
Community Development Admin 34 12.782 % $53,067 $53,067 $14,621 $67,688
FD611 Parking Fund 5 1.880 % $7,804 $7,804 $2,150 $9,954
FD621Transit Fund 5 1.880 % $7,804 $7,804 $2,152 $9,956
Total 266 100.000 %$415,168 $415,168 $68,377 $483,545
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:Clerk-Agenda item Tracking by Operating program
Page 346 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 61
Schedule 5.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.649 % $392 $392 $67 $459
Facilities Maintenance 500 1.082 % $653 $653 $111 $764
Streets Maintenance 1,600 3.461 % $2,090 $2,090 $355 $2,445
Stormwater and Flood Control 635 1.374 % $830 $830 $141 $971
Traffic Signals & Lighting 200 0.433 % $261 $261 $44 $305
Transportation/Plan Engineering 600 1.298 % $784 $784 $133 $917
Recreation Administration 400 0.865 % $523 $523 $89 $612
Recreation Facilities 100 0.216 % $131 $131 $22 $153
Youth Services 800 1.731 % $1,045 $1,045 $178 $1,223
Community Services 400 0.865 % $523 $523 $89 $612
Ranger Program 800 1.731 % $1,045 $1,045 $178 $1,223
Aquatics 100 0.216 % $131 $131 $22 $153
Golf Course 400 0.865 % $523 $523 $89 $612
Police Administration 650 1.406 % $849 $849 $144 $993
Patrol 4,500 9.735 % $5,879 $5,879 $1,000 $6,879
Investigations 1,400 3.029 % $1,829 $1,829 $311 $2,140
Police Support Services 2,050 4.435 % $2,678 $2,678 $455 $3,133
Neighborhood Services 100 0.216 % $131 $131 $22 $153
Traffic Safety 400 0.865 % $523 $523 $89 $612
Fire Administration 400 0.865 % $523 $523 $89 $612
Emergency Response 4,600 9.951 % $6,010 $6,010 $1,022 $7,032
Hazard Prevention 600 1.298 % $784 $784 $133 $917
FD601 Water Fund 3,389 7.332 % $4,428 $4,428 $753 $5,181
FD621Transit Fund 200 0.433 % $261 $261 $44 $305
City Administration 600 1.298 % $784 $784 $784
Economic Development 100 0.216 % $131 $131 $22 $153
Natural Resource Protection 300 0.649 % $392 $392 $67 $459
Community Promotion 25 0.054 % $33 $33 $6 $39
City Attorney 600 1.298 % $784 $784 $784
Finance 1,500 3.245 % $1,960 $1,960 $333 $2,293
Network Services 855 1.850 % $1,117 $1,117 $190 $1,307
Information Services 850 1.839 % $1,110 $1,110 $189 $1,299
Human Resources 1,000 2.163 % $1,306 $1,306 $222 $1,528
Community Development Admin 500 1.082 % $653 $653 $111 $764
Building and Safety 1,550 3.353 % $2,025 $2,025 $344 $2,369
Public Works Administration 700 1.514 % $915 $915 $155 $1,070
Parks Maintenance 1,300 2.812 % $1,698 $1,698 $289 $1,987
Swim Center Maintenance 100 0.216 % $131 $131 $22 $153
Fire Apparatus Service 200 0.433 % $261 $261 $44 $305
Fleet 500 1.082 % $653 $653 $111 $764
FD611 Parking Fund 1,622 3.509 % $2,119 $2,119 $360 $2,479
Page 347 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 62
Schedule 5.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.894 % $2,352 $2,352 $400 $2,752
Planning 1,000 2.163 % $1,306 $1,306 $222 $1,528
City Council 500 1.082 % $653 $653 $111 $764
Community Services Group 250 0.541 % $327 $327 $327
Housing Policy/Homelessness 400 0.865 % $523 $523 $89 $612
Solid Waste Recycling 200 0.433 % $261 $261 $44 $305
Office of DEI 100 0.216 % $131 $131 $22 $153
Engineering 500 1.082 % $653 $653 $111 $764
FD705 Whale Rock Fund 410 0.887 % $536 $536 $91 $627
FD602 Sewer Fund 3,364 7.277 % $4,395 $4,395 $747 $5,142
Disaster Assistance 100 0.216 % $131 $131 $22 $153
FD208 Tourism Bid Fund 175 0.380 % $224 $224 $42 $266
Total 46,225 100.000 %$60,390 $60,390 $9,946 $70,336
(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:Staffing Summaries
Page 348 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 63
Schedule 5.006
2023
Total City Clerk Services Public Counter/Main City Phone
City Administration $149,058 $148,274 $784
Community Services Group $327 $327
City Attorney $19,513 $18,729 $784
Finance $40,119 $37,826 $2,293
Network Services $1,307 $1,307
Information Services $1,299 $1,299
Human Resources $23,427 $21,899 $1,528
Public Works Administration $80,703 $79,633 $1,070
Facilities Maintenance $764 $764
Fleet $764 $764
CIP Project Engineering $2,752 $2,752
Transportation/Plan Engineering $917 $917
City Council $764 $764
Economic Development $153 $153
Natural Resource Protection $459 $459
Community Promotion $39 $39
Office of DEI $153 $153
Community Development Admin $68,452 $67,688 $764
Planning $1,528 $1,528
Engineering $764 $764
Building and Safety $2,369 $2,369
Housing Policy/Homelessness $612 $612
Parks Maintenance $1,987 $1,987
Swim Center Maintenance $153 $153
Urban Forest Services $459 $459
Streets Maintenance $2,445 $2,445
Traffic Signals & Lighting $305 $305
Stormwater and Flood Control $971 $971
Solid Waste Recycling $305 $305
Recreation Administration $12,557 $11,945 $612
Recreation Facilities $153 $153
Youth Services $1,223 $1,223
Community Services $612 $612
Ranger Program $1,223 $1,223
Aquatics $153 $153
Golf Course $612 $612
Police Administration $18,910 $17,917 $993
Patrol $6,879 $6,879
Investigations $2,140 $2,140
Police Support Services $3,133 $3,133
Page 349 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 64
Schedule 5.006
2023
Total City Clerk Services Public Counter/Main City Phone
Neighborhood Services $153 $153
Traffic Safety $612 $612
Fire Administration $26,493 $25,881 $612
Emergency Response $7,032 $7,032
Hazard Prevention $917 $917
Fire Apparatus Service $305 $305
Disaster Assistance $153 $153
FD208 Tourism Bid Fund $266 $266
FD601 Water Fund $19,116 $13,935 $5,181
FD602 Sewer Fund $25,050 $19,908 $5,142
FD611 Parking Fund $12,433 $9,954 $2,479
FD621Transit Fund $10,261 $9,956 $305
FD705 Whale Rock Fund $627 $627
Total $553,881 $483,545 $70,336
Page 350 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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, Budget, Purchasing and Support Services. It is responsible for managing the City's financial 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;
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 four major activities: business license and tax, accounts receivable, cashier and public counter, 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.
The Purchasing division is responsible for supporting and facilitating the timely and efficient procurement of supplies, materials, equipment and
services required by City departments while ensuring compliance with City policies, applicable government regulations, and best practices in public
sector procurement.
The Budget division is responsible for citywide coordination of the development and preparation of the City’s two-year Financial Plan and annual
budget, as well as quarterly budget reports to the City Council. The division also implements budgetary control and financial reporting in compliance
with adopted plans and budget appropriations.
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.
Page 351 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 6.01
FINANCE
NATURE AND EXTENT OF SERVICE
CONTINUED
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.
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 352 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Costs to be allocated
Detail page 66
Schedule 6.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,376,211 $2,376,211
Deductions:
GENERAL GOVERMENT ($37,308)
Total deductions:($37,308)($37,308)
Allocated additions:
10000000 - Building Charge $10,333 $10,333
1011001 - City Administration $26,324 $6,828 $33,152
1011501 - City Attorney $25,314 $3,724 $29,038
1011021 - City Clerk $31,615 $8,504 $40,119
1012000 - Finance $3,366 $3,366
1011101 - Network Services $87,398 $87,398
1011103 - Information Services $22,245 $22,245
1012006 - Finance Support Services $1,966 $1,966
1012007 - Finance Non Departmental $2,205 $2,205
1013001 - Human Resources $82,127 $82,127
1013003 - Wellness Program $109 $109
1015005 - Facilities Maintenance $48,647 $48,647
8020000 - Insurance ISF Fund $56,551 $56,551
Total allocated additions:$93,586 $323,670 $417,256 $417,256
Total to be allocated $2,432,489 $323,670 $2,756,159
Page 353 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 67
Schedule 6.003
2023
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Utility Billing Cashier Budget
Wages & Benefits
SALARIES & WAGES $1,345,228 $285,592 $64,033 $97,933 $157,526 $130,218 $398,187 $15,470 $71,970 $111,385
FRINGE BENEFITS $619,927 $131,611 $29,509 $45,131 $72,593 $60,009 $183,498 $7,129 $33,166 $51,330
Other Expense and Cost
SERVICES AND SUPPLIES $373,748 $79,347 $17,790 $27,209 $43,766 $36,179 $110,629 $4,298 $19,996 $30,946
GENERAL GOVERMENT $37,308 $37,308
Departmental Expenditures $2,376,211 $533,858 $111,332 $170,273 $273,885 $226,406 $692,314 $26,897 $125,132 $193,661
Cost Adjustments
Deductions ($37,308) ($37,308)
Additions: 1st
Other $93,586 $6,392 $7,501 $6,725 $9,385 $45,892 $1,533 $5,524 $10,634
Functional Cost $2,432,489 $496,550 $117,724 $177,774 $280,610 $235,791 $738,206 $28,430 $130,656 $204,295
Reallocate Admin ($496,550) $30,006 $45,892 $73,817 $61,021 $186,592 $7,249 $33,726 $52,195
Allocable Costs $2,432,489 $147,730 $223,666 $354,427 $296,812 $924,798 $35,679 $164,382 $256,490
Unallocated ($176,235) ($147,730)
1st Allocation $2,256,254 $223,666 $354,427 $296,812 $924,798 $35,679 $164,382 $256,490
Additions: 2nd
Finance $3,366 $230 $270 $242 $338 $1,651 $55 $199 $381
Other $320,304 $21,878 $25,672 $23,017 $32,122 $157,069 $5,248 $18,907 $36,391
Functional Cost $323,670 $22,108 $25,942 $23,259 $32,460 $158,720 $5,303 $19,106 $36,772
Allocable Costs $323,670 $22,108 $25,942 $23,259 $32,460 $158,720 $5,303 $19,106 $36,772
Unallocated ($22,108) ($22,108)
2nd Allocation $301,562 $25,942 $23,259 $32,460 $158,720 $5,303 $19,106 $36,772
Total allocated $2,557,816 $249,608 $377,686 $329,272 $1,083,518 $40,982 $183,488 $293,262
Page 354 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 68
Schedule 6.003
2023
Cannabis
Wages & Benefits
SALARIES & WAGES $12,914
FRINGE BENEFITS $5,951
Other Expense and Cost
SERVICES AND SUPPLIES $3,588
GENERAL GOVERMENT
Departmental Expenditures $22,453
Cost Adjustments
Deductions
Additions: 1st
Other
Functional Cost $22,453
Reallocate Admin $6,052
Allocable Costs $28,505
Unallocated ($28,505)
1st Allocation
Additions: 2nd
Finance
Other
Functional Cost
Allocable Costs
Unallocated
2nd Allocation
Total allocated
Page 355 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 69
Schedule 6.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 3,493 9.885 % $22,108 $22,108 $2,652 $24,760
FD611 Parking Fund 1,850 5.235 % $11,709 $11,709 $1,405 $13,114
FD602 Sewer Fund 4,048 11.455 % $25,621 $25,621 $3,074 $28,695
FD621Transit Fund 434 1.228 % $2,747 $2,747 $330 $3,077
FD705 Whale Rock Fund 375 1.061 % $2,374 $2,374 $285 $2,659
FD711 Hazardous Mat Task Force Fund 67 0.190 % $424 $424 $51 $475
City Council 127 0.359 % $804 $804 $96 $900
Economic Development 191 0.540 % $1,209 $1,209 $145 $1,354
Natural Resource Protection 285 0.806 % $1,804 $1,804 $216 $2,020
Community Promotion 156 0.441 % $987 $987 $118 $1,105
Finance Support Services 531 1.503 % $3,361 $3,361 $403 $3,764
Human Resources 730 2.066 % $4,620 $4,620 $554 $5,174
Insurance ISF Fund 32 0.091 % $203 $203 $24 $227
Wellness Program 9 0.025 % $57 $57 $7 $64
Community Development Admin 384 1.087 % $2,430 $2,430 $292 $2,722
Commissions & Committees 15 0.042 % $95 $95 $11 $106
Planning 170 0.481 % $1,076 $1,076 $129 $1,205
Building and Safety 282 0.798 % $1,785 $1,785 $214 $1,999
Public Works Administration 392 1.109 % $2,481 $2,481 $298 $2,779
Parks Maintenance 1,324 3.747 % $8,380 $8,380 $1,005 $9,385
Swim Center Maintenance 766 2.168 % $4,848 $4,848 $582 $5,430
Urban Forest Services 150 0.424 % $949 $949 $114 $1,063
Facilities Maintenance 5,097 14.424 % $32,261 $32,261 $3,870 $36,131
Streets Maintenance 551 1.559 % $3,487 $3,487 $418 $3,905
Traffic Signals & Lighting 192 0.543 % $1,215 $1,215 $146 $1,361
Fleet 1,216 3.441 % $7,696 $7,696 $923 $8,619
City Administration 537 1.520 % $3,399 $3,399 $3,399
Transportation/Plan Engineering 195 0.552 % $1,234 $1,234 $148 $1,382
Recreation Administration 358 1.013 % $2,266 $2,266 $272 $2,538
Recreation Facilities 98 0.277 % $620 $620 $74 $694
Youth Services 432 1.222 % $2,734 $2,734 $328 $3,062
Community Services 340 0.962 % $2,152 $2,152 $258 $2,410
Ranger Program 371 1.050 % $2,348 $2,348 $282 $2,630
Aquatics 132 0.374 % $835 $835 $100 $935
Police Administration 1,714 4.850 % $10,848 $10,848 $1,301 $12,149
Patrol 208 0.589 % $1,317 $1,317 $158 $1,475
Investigations 135 0.382 % $854 $854 $103 $957
Police Support Services 108 0.306 % $684 $684 $82 $766
Neighborhood Services 68 0.192 % $430 $430 $52 $482
Traffic Safety 62 0.175 % $392 $392 $47 $439
Emergency Response 316 0.894 % $2,000 $2,000 $240 $2,240
Page 356 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 70
Schedule 6.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Hazard Prevention 95 0.269 % $601 $601 $72 $673
Training Services 197 0.557 % $1,247 $1,247 $150 $1,397
Fire Station 246 0.696 % $1,557 $1,557 $187 $1,744
Disaster Assistance 84 0.238 % $532 $532 $64 $596
City Attorney 282 0.798 % $1,785 $1,785 $1,785
City Clerk 249 0.705 % $1,576 $1,576 $1,576
Network Services 756 2.139 % $4,785 $4,785 $574 $5,359
Information Services 92 0.260 % $582 $582 $70 $652
Golf Course 637 1.803 % $4,032 $4,032 $484 $4,516
Fire Administration 885 2.504 % $5,601 $5,601 $672 $6,273
Fire Apparatus Service 456 1.290 % $2,886 $2,886 $346 $3,232
FD208 Tourism Bid Fund 302 0.855 % $1,911 $1,911 $229 $2,140
FD202 Downtown Bid Fund 15 0.042 % $95 $95 $11 $106
CIP Project Engineering 174 0.492 % $1,101 $1,101 $132 $1,233
Cultural Activities 2 0.006 % $13 $13 $2 $15
FD201 Local Sales Tax Fund 104 0.294 % $658 $658 $79 $737
FD401 Capital Outlay Engineering 991 2.804 % $6,272 $6,272 $752 $7,024
FD404 Major Facility Replacement Fund 63 0.178 % $399 $399 $48 $447
Solid Waste Recycling 37 0.105 % $234 $234 $28 $262
Community Services Group 104 0.294 % $658 $658 $658
Finance Non Departmental 5 0.014 % $32 $32 $4 $36
FD206 Law Enforcement Grant Fund 16 0.045 % $101 $101 $12 $113
FD402 Fleet Replace 74 0.209 % $468 $468 $56 $524
Office of DEI 128 0.362 % $810 $810 $97 $907
Engineering 63 0.178 % $399 $399 $48 $447
Housing Policy/Homelessness 457 1.293 % $2,893 $2,893 $347 $3,240
Stormwater and Flood Control 244 0.690 % $1,544 $1,544 $185 $1,729
FD403 Info Tech Replacement Fund 128 0.362 % $810 $810 $97 $907
FD507 Transportation Impact Fee Fund 90 0.255 % $570 $570 $68 $638
Jack House 21 0.059 % $133 $133 $16 $149
Mobile Crisis Unit 70 0.198 % $443 $443 $53 $496
FD212 San Luis Ranch CFD 6 0.017 % $38 $38 $5 $43
FD701 General Agency Fund 17 0.048 % $108 $108 $13 $121
FD712 City Of SLO PEG Fund 1 0.003 % $6 $6 $1 $7
FD715 Boysen Ranch Conserv Easemt Fund 9 0.025 % $57 $57 $7 $64
All Other 170 0.481 % $1,076 $1,076 $129 $1,205
Recruit Academy 74 0.209 % $468 $468 $56 $524
Orcutt Area Specific Plan 1 0.003 % $6 $6 $1 $7
FD209 SB1186 CASP Certify Fund 10 0.028 % $63 $63 $8 $71
FD406 Public Safety Equip Replacement Fund 41 0.116 % $260 $260 $31 $291
FD504 LOVR Impact Fee Fund 1 0.010 % $12 $12 $1 $13
Page 357 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 71
Schedule 6.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Total 35,338 100.000 %$223,666 $223,666 $25,942 $249,608
(A) Alloc basis:Accounts Payable Transaction Count by Department/Fund
Source:AP Checks worksheet
Page 358 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 72
Schedule 6.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.664 % $2,354 $2,354 $161 $2,515
Facilities Maintenance 500 1.107 % $3,923 $3,923 $269 $4,192
Streets Maintenance 1,600 3.542 % $12,553 $12,553 $860 $13,413
Stormwater and Flood Control 635 1.406 % $4,982 $4,982 $341 $5,323
Traffic Signals & Lighting 200 0.443 % $1,569 $1,569 $107 $1,676
Transportation/Plan Engineering 600 1.328 % $4,707 $4,707 $322 $5,029
Recreation Administration 400 0.885 % $3,138 $3,138 $215 $3,353
Recreation Facilities 100 0.221 % $785 $785 $54 $839
Youth Services 800 1.771 % $6,277 $6,277 $430 $6,707
Community Services 400 0.885 % $3,138 $3,138 $215 $3,353
Ranger Program 800 1.771 % $6,277 $6,277 $430 $6,707
Aquatics 100 0.221 % $785 $785 $54 $839
Golf Course 400 0.885 % $3,138 $3,138 $215 $3,353
Police Administration 650 1.439 % $5,100 $5,100 $349 $5,449
Patrol 4,500 9.961 % $35,305 $35,305 $2,419 $37,724
Investigations 1,400 3.099 % $10,984 $10,984 $752 $11,736
Police Support Services 2,050 4.538 % $16,084 $16,084 $1,102 $17,186
Neighborhood Services 100 0.221 % $785 $785 $54 $839
Traffic Safety 400 0.885 % $3,138 $3,138 $215 $3,353
Fire Administration 400 0.885 % $3,138 $3,138 $215 $3,353
Emergency Response 4,600 10.183 % $36,090 $36,090 $2,472 $38,562
Hazard Prevention 600 1.328 % $4,707 $4,707 $322 $5,029
FD601 Water Fund 3,389 7.502 % $26,589 $26,589 $1,821 $28,410
FD621Transit Fund 200 0.443 % $1,569 $1,569 $107 $1,676
City Administration 600 1.328 % $4,707 $4,707 $4,707
Economic Development 100 0.221 % $785 $785 $54 $839
Natural Resource Protection 300 0.664 % $2,354 $2,354 $161 $2,515
Community Promotion 25 0.055 % $196 $196 $13 $209
City Attorney 600 1.328 % $4,707 $4,707 $4,707
City Clerk 450 0.996 % $3,531 $3,531 $3,531
Network Services 855 1.893 % $6,708 $6,708 $460 $7,168
Information Services 850 1.882 % $6,669 $6,669 $457 $7,126
Human Resources 1,000 2.214 % $7,846 $7,846 $537 $8,383
Community Development Admin 500 1.107 % $3,923 $3,923 $269 $4,192
Building and Safety 1,550 3.431 % $12,161 $12,161 $833 $12,994
Public Works Administration 700 1.550 % $5,492 $5,492 $376 $5,868
Parks Maintenance 1,300 2.878 % $10,199 $10,199 $699 $10,898
Swim Center Maintenance 100 0.221 % $785 $785 $54 $839
Fire Apparatus Service 200 0.443 % $1,569 $1,569 $107 $1,676
Fleet 500 1.107 % $3,923 $3,923 $269 $4,192
FD611 Parking Fund 1,622 3.590 % $12,726 $12,726 $872 $13,598
Page 359 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 73
Schedule 6.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.985 % $14,122 $14,122 $967 $15,089
Planning 1,000 2.214 % $7,846 $7,846 $537 $8,383
City Council 500 1.107 % $3,923 $3,923 $269 $4,192
Community Services Group 250 0.553 % $1,961 $1,961 $1,961
Housing Policy/Homelessness 400 0.885 % $3,138 $3,138 $215 $3,353
Solid Waste Recycling 200 0.443 % $1,569 $1,569 $107 $1,676
Office of DEI 100 0.221 % $785 $785 $54 $839
Engineering 500 1.107 % $3,923 $3,923 $269 $4,192
FD705 Whale Rock Fund 410 0.908 % $3,217 $3,217 $220 $3,437
FD602 Sewer Fund 3,364 7.447 % $26,393 $26,393 $1,808 $28,201
Disaster Assistance 100 0.221 % $785 $785 $54 $839
FD208 Tourism Bid Fund 175 0.388 % $1,369 $1,369 $97 $1,466
Total 45,175 100.000 %$354,427 $354,427 $23,259 $377,686
(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 360 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Purchasing
Detail page 74
Schedule 6.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.110 % $328 $328 $37 $365
Economic Development 812,262 2.241 % $6,652 $6,652 $752 $7,404
Natural Resource Protection 266,214 0.735 % $2,180 $2,180 $247 $2,427
Community Promotion 377,056 1.040 % $3,088 $3,088 $349 $3,437
City Attorney 286,577 0.791 % $2,347 $2,347 $2,347
City Clerk 174,452 0.481 % $1,429 $1,429 $1,429
Finance 411,056 1.134 % $3,366 $3,366 $3,366
Network Services 2,158,515 5.955 % $17,677 $17,677 $1,999 $19,676
Information Services 46,646 0.129 % $382 $382 $43 $425
Human Resources 698,539 1.927 % $5,721 $5,721 $647 $6,368
Community Development Admin 173,129 0.478 % $1,418 $1,418 $160 $1,578
Commissions & Committees 4,735 0.013 % $39 $39 $4 $43
Planning 296,679 0.819 % $2,430 $2,430 $275 $2,705
Public Works Administration 119,717 0.330 % $980 $980 $111 $1,091
Parks Maintenance 2,110,602 5.823 % $17,284 $17,284 $1,955 $19,239
Swim Center Maintenance 529,698 1.461 % $4,338 $4,338 $491 $4,829
Urban Forest Services 149,745 0.413 % $1,226 $1,226 $139 $1,365
Facilities Maintenance 783,400 2.161 % $6,415 $6,415 $726 $7,141
Streets Maintenance 955,154 2.635 % $7,822 $7,822 $885 $8,707
Traffic Signals & Lighting 296,478 0.818 % $2,428 $2,428 $275 $2,703
Fleet 897,880 2.477 % $7,353 $7,353 $832 $8,185
City Administration 213,358 0.589 % $1,747 $1,747 $1,747
Transportation/Plan Engineering 176,894 0.488 % $1,449 $1,449 $164 $1,613
Recreation Administration 86,190 0.238 % $706 $706 $80 $786
Recreation Facilities 55,201 0.152 % $452 $452 $51 $503
Youth Services 161,220 0.445 % $1,320 $1,320 $149 $1,469
Community Services 155,320 0.429 % $1,272 $1,272 $144 $1,416
Aquatics 88,161 0.243 % $722 $722 $82 $804
Golf Course 242,671 0.670 % $1,987 $1,987 $225 $2,212
Police Administration 951,147 2.624 % $7,789 $7,789 $881 $8,670
Patrol 170,709 0.471 % $1,398 $1,398 $158 $1,556
Investigations 102,868 0.284 % $842 $842 $95 $937
Police Support Services 166,078 0.458 % $1,360 $1,360 $154 $1,514
Neighborhood Services 39,042 0.108 % $320 $320 $36 $356
Traffic Safety 27,351 0.075 % $224 $224 $25 $249
Fire Administration 217,063 0.599 % $1,778 $1,778 $201 $1,979
Emergency Response 146,507 0.404 % $1,200 $1,200 $136 $1,336
Fire Apparatus Service 220,011 0.607 % $1,802 $1,802 $204 $2,006
Hazard Prevention 85,849 0.237 % $703 $703 $80 $783
Training Services 129,620 0.358 % $1,061 $1,061 $120 $1,181
Disaster Assistance 20,019 0.055 % $164 $164 $19 $183
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Finance
Detail allocation of
Purchasing
Detail page 75
Schedule 6.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,719,953 4.745 % $14,085 $14,085 $1,593 $15,678
FD611 Parking Fund 1,563,224 4.313 % $12,802 $12,802 $1,448 $14,250
FD602 Sewer Fund 3,229,062 8.909 % $26,444 $26,444 $2,991 $29,435
FD621Transit Fund 974,320 2.688 % $7,979 $7,979 $902 $8,881
FD705 Whale Rock Fund 568,828 1.569 % $4,658 $4,658 $527 $5,185
FD711 Hazardous Mat Task Force Fund 46,211 0.127 % $378 $378 $43 $421
Finance Non Departmental 222,242 0.613 % $1,820 $1,820 $206 $2,026
CIP Project Engineering 109,445 0.302 % $896 $896 $101 $997
Solid Waste Recycling 44,896 0.124 % $368 $368 $42 $410
Community Services Group 115,198 0.318 % $943 $943 $943
Building and Safety 911,580 2.515 % $7,465 $7,465 $844 $8,309
Stormwater and Flood Control 238,293 0.657 % $1,951 $1,951 $221 $2,172
FD206 Law Enforcement Grant Fund 20,203 0.056 % $165 $165 $19 $184
FD601 Water Fund 2,610,669 7.203 % $21,379 $21,379 $2,418 $23,797
Insurance ISF Fund 2,865,566 7.906 % $23,467 $23,467 $2,654 $26,121
Office of DEI 718,456 1.982 % $5,884 $5,884 $665 $6,549
Engineering 45,134 0.125 % $370 $370 $42 $412
Housing Policy/Homelessness 471,850 1.302 % $3,864 $3,864 $437 $4,301
Mobile Crisis Unit 99,532 0.275 % $815 $815 $92 $907
Cultural Activities 348,269 0.961 % $2,852 $2,852 $323 $3,175
Finance Support Services 90,179 0.249 % $738 $738 $84 $822
Wellness Program 3,201 0.009 % $26 $26 $3 $29
Jack House 5,101 0.014 % $42 $42 $5 $47
Recruit Academy 66,984 0.185 % $549 $549 $62 $611
Fire Station 29,180 0.081 % $239 $239 $27 $266
FD202 Downtown Bid Fund 271,977 0.750 % $2,227 $2,227 $252 $2,479
FD212 San Luis Ranch CFD 8,398 0.023 % $69 $69 $8 $77
FD406 Public Safety Equip Replacement Fund 442,726 1.222 % $3,626 $3,626 $410 $4,036
FD701 General Agency Fund 1,217,765 3.360 % $9,973 $9,973 $1,128 $11,101
FD712 City Of SLO PEG Fund 44,188 0.122 % $362 $362 $41 $403
FD713 SLCUSD PEG Fund 92,697 0.256 % $759 $759 $86 $845
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $53 $53 $6 $59
Ranger Program 68,110 0.188 % $558 $558 $63 $621
Orcutt Area Specific Plan 109,740 0.303 % $899 $899 $102 $1,001
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $9 $9 $1 $10
FD213 Avila Ranch CFE 4,923 0.014 % $40 $40 $5 $45
FD504 LOVR Impact Fee Fund 114,635 0.316 % $939 $939 $106 $1,045
FD505 Affordable Housing Fund 1,700,000 4.692 % $13,920 $13,920 $1,572 $15,492
Total 36,244,150 100.000 %$296,812 $296,812 $32,460 $329,272
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
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Finance
Detail allocation of
Purchasing
Detail page 76
Schedule 6.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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Finance
Detail allocation of
General Finance
Detail page 77
Schedule 6.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.204 % $1,884 $1,884 $336 $2,220
Cultural Activities 348,269 0.302 % $2,797 $2,797 $499 $3,296
Economic Development 1,032,915 0.897 % $8,296 $8,296 $1,479 $9,775
Natural Resource Protection 983,010 0.854 % $7,895 $7,895 $1,407 $9,302
Community Promotion 421,838 0.366 % $3,388 $3,388 $604 $3,992
City Attorney 1,424,496 1.237 % $11,441 $11,441 $11,441
City Clerk 666,756 0.579 % $5,355 $5,355 $5,355
Network Services 3,512,394 3.050 % $28,209 $28,209 $5,029 $33,238
Human Resources 2,103,351 1.827 % $16,893 $16,893 $3,012 $19,905
Insurance ISF Fund 5,710,479 4.959 % $45,862 $45,862 $8,176 $54,038
Wellness Program 3,201 0.003 % $26 $26 $5 $31
Community Development Admin 840,891 0.730 % $6,753 $6,753 $1,204 $7,957
Commissions & Committees 14,819 0.013 % $119 $119 $21 $140
Planning 1,594,072 1.384 % $12,802 $12,802 $2,282 $15,084
Building and Safety 2,895,572 2.515 % $23,255 $23,255 $4,146 $27,401
Public Works Administration 1,402,863 1.218 % $11,267 $11,267 $2,009 $13,276
Parks Maintenance 3,571,500 3.102 % $28,684 $28,684 $5,114 $33,798
Swim Center Maintenance 672,335 0.584 % $5,400 $5,400 $963 $6,363
Urban Forest Services 339,617 0.295 % $2,728 $2,728 $486 $3,214
Facilities Maintenance 1,430,582 1.242 % $11,489 $11,489 $2,048 $13,537
Streets Maintenance 2,212,230 1.921 % $17,767 $17,767 $3,168 $20,935
Stormwater and Flood Control 1,077,395 0.936 % $8,653 $8,653 $1,543 $10,196
Traffic Signals & Lighting 556,237 0.483 % $4,467 $4,467 $796 $5,263
Fleet 1,421,074 1.234 % $11,413 $11,413 $2,035 $13,448
City Administration 1,502,421 1.305 % $12,066 $12,066 $12,066
Transportation/Plan Engineering 1,187,300 1.031 % $9,536 $9,536 $1,700 $11,236
Recreation Administration 844,713 0.734 % $6,784 $6,784 $1,209 $7,993
Recreation Facilities 326,162 0.283 % $2,619 $2,619 $467 $3,086
Youth Services 1,185,547 1.030 % $9,521 $9,521 $1,697 $11,218
Ranger Program 786,460 0.683 % $6,316 $6,316 $1,126 $7,442
Aquatics 620,772 0.539 % $4,986 $4,986 $889 $5,875
Police Administration 2,152,330 1.869 % $17,286 $17,286 $3,082 $20,368
Patrol 11,984,965 10.408 % $96,254 $96,254 $17,160 $113,414
Investigations 2,885,594 2.506 % $23,175 $23,175 $4,132 $27,307
Neighborhood Services 282,511 0.245 % $2,269 $2,269 $405 $2,674
Traffic Safety 989,039 0.859 % $7,943 $7,943 $1,416 $9,359
Fire Administration 1,060,873 0.921 % $8,520 $8,520 $1,519 $10,039
Emergency Response 12,350,737 10.726 % $99,192 $99,192 $17,684 $116,876
Hazard Prevention 938,914 0.815 % $7,541 $7,541 $1,344 $8,885
Training Services 129,620 0.113 % $1,041 $1,041 $186 $1,227
Fire Station 29,180 0.025 % $234 $234 $42 $276
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Finance
Detail allocation of
General Finance
Detail page 78
Schedule 6.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.170 % $1,569 $1,569 $280 $1,849
FD202 Downtown Bid Fund 271,977 0.236 % $2,184 $2,184 $389 $2,573
FD601 Water Fund 7,679,816 6.669 % $61,679 $61,679 $10,996 $72,675
FD611 Parking Fund 3,253,276 2.825 % $26,128 $26,128 $4,658 $30,786
FD602 Sewer Fund 8,195,482 7.117 % $65,820 $65,820 $11,734 $77,554
Golf Course 724,556 0.629 % $5,819 $5,819 $1,037 $6,856
FD705 Whale Rock Fund 1,233,383 1.071 % $9,906 $9,906 $1,766 $11,672
Information Services 1,357,744 1.179 % $10,904 $10,904 $1,944 $12,848
FD208 Tourism Bid Fund 1,904,368 1.654 % $15,294 $15,294 $2,727 $18,021
FD621Transit Fund 1,170,299 1.016 % $9,399 $9,399 $1,676 $11,075
FD206 Law Enforcement Grant Fund 132,648 0.115 % $1,065 $1,065 $190 $1,255
Fire Apparatus Service 500,254 0.434 % $4,018 $4,018 $716 $4,734
Police Support Services 3,123,544 2.713 % $25,086 $25,086 $4,472 $29,558
Community Services 601,789 0.523 % $4,833 $4,833 $862 $5,695
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $453 $453 $81 $534
CIP Project Engineering 2,683,531 2.330 % $21,552 $21,552 $3,842 $25,394
Community Services Group 703,825 0.611 % $5,653 $5,653 $5,653
Solid Waste Recycling 260,715 0.226 % $2,094 $2,094 $373 $2,467
Finance Support Services 90,179 0.078 % $724 $724 $129 $853
Finance Non Departmental 283,739 0.246 % $2,279 $2,279 $406 $2,685
Office of DEI 988,355 0.858 % $7,938 $7,938 $1,415 $9,353
Engineering 930,742 0.808 % $7,475 $7,475 $1,333 $8,808
Housing Policy/Homelessness 1,104,545 0.959 % $8,871 $8,871 $1,582 $10,453
Jack House 5,101 0.004 % $41 $41 $7 $48
Recruit Academy 66,984 0.058 % $538 $538 $96 $634
Mobile Crisis Unit 160,605 0.139 % $1,290 $1,290 $230 $1,520
FD212 San Luis Ranch CFD 8,398 0.007 % $67 $67 $12 $79
FD701 General Agency Fund 1,217,765 1.058 % $9,780 $9,780 $1,744 $11,524
FD712 City Of SLO PEG Fund 44,188 0.038 % $355 $355 $63 $418
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $52 $52 $9 $61
FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $3,556 $3,556 $634 $4,190
FD713 SLCUSD PEG Fund 92,697 0.081 % $744 $744 $133 $877
Water Resource Recovery 192 $2 $2 $2
Orcutt Area Specific Plan 109,740 0.095 % $881 $881 $157 $1,038
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $9 $9 $2 $11
FD213 Avila Ranch CFE 4,923 0.004 % $40 $40 $7 $47
FD504 LOVR Impact Fee Fund 114,635 0.100 % $921 $921 $164 $1,085
FD505 Affordable Housing Fund 1,700,000 1.482 % $13,653 $13,653 $2,434 $16,087
Total 115,149,657 100.000 %$924,798 $924,798 $158,720 $1,083,518
(A) Alloc basis:Total Operating Expenditures by Department/Division
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Finance
Detail allocation of
General Finance
Detail page 79
Schedule 6.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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Finance
Detail allocation of
Utility Billing
Detail page 80
Schedule 6.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % $17,840 $17,840 $2,652 $20,492
FD602 Sewer Fund 50 50.000 % $17,839 $17,839 $2,651 $20,490
Total 100 100.000 %$35,679 $35,679 $5,303 $40,982
(A) Alloc basis:Direct Allocation to Water (FD601) & Sewer (FD602)
Source:Salary & Wage Analysis
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Finance
Detail allocation of
Cashier
Detail page 81
Schedule 6.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 727 7.270 % $11,951 $11,951 $1,389 $13,340
FD621Transit Fund 106 1.060 % $1,742 $1,742 $203 $1,945
FD601 Water Fund 1,406 14.060 % $23,112 $23,112 $2,686 $25,798
FD602 Sewer Fund 1,406 14.060 % $23,112 $23,112 $2,686 $25,798
All Other 6,355 63.550 % $104,465 $104,465 $12,142 $116,607
Total 10,000 100.000 %$164,382 $164,382 $19,106 $183,488
(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
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Finance
Detail allocation of
Budget
Detail page 82
Schedule 6.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.204 % $522 $522 $78 $600
Cultural Activities 348,269 0.302 % $776 $776 $116 $892
Economic Development 1,032,915 0.897 % $2,301 $2,301 $343 $2,644
Natural Resource Protection 983,010 0.854 % $2,190 $2,190 $326 $2,516
Community Promotion 421,838 0.366 % $940 $940 $140 $1,080
City Attorney 1,424,496 1.237 % $3,173 $3,173 $3,173
City Clerk 666,756 0.579 % $1,485 $1,485 $1,485
Network Services 3,512,394 3.050 % $7,824 $7,824 $1,165 $8,989
Human Resources 2,103,351 1.827 % $4,685 $4,685 $698 $5,383
Insurance ISF Fund 5,710,479 4.959 % $12,720 $12,720 $1,894 $14,614
Wellness Program 3,201 0.003 % $7 $7 $1 $8
Community Development Admin 840,891 0.730 % $1,873 $1,873 $279 $2,152
Commissions & Committees 14,819 0.013 % $33 $33 $5 $38
Planning 1,594,072 1.384 % $3,551 $3,551 $529 $4,080
Building and Safety 2,895,572 2.515 % $6,450 $6,450 $961 $7,411
Public Works Administration 1,402,863 1.218 % $3,125 $3,125 $465 $3,590
Parks Maintenance 3,571,500 3.102 % $7,955 $7,955 $1,185 $9,140
Swim Center Maintenance 672,335 0.584 % $1,498 $1,498 $223 $1,721
Urban Forest Services 339,617 0.295 % $756 $756 $113 $869
Facilities Maintenance 1,430,582 1.242 % $3,187 $3,187 $475 $3,662
Streets Maintenance 2,212,230 1.921 % $4,928 $4,928 $734 $5,662
Stormwater and Flood Control 1,077,395 0.936 % $2,400 $2,400 $357 $2,757
Traffic Signals & Lighting 556,237 0.483 % $1,239 $1,239 $185 $1,424
Fleet 1,421,074 1.234 % $3,165 $3,165 $471 $3,636
City Administration 1,502,421 1.305 % $3,347 $3,347 $3,347
Transportation/Plan Engineering 1,187,300 1.031 % $2,645 $2,645 $394 $3,039
Recreation Administration 844,713 0.734 % $1,882 $1,882 $280 $2,162
Recreation Facilities 326,162 0.283 % $727 $727 $108 $835
Youth Services 1,185,547 1.030 % $2,641 $2,641 $393 $3,034
Ranger Program 786,460 0.683 % $1,752 $1,752 $261 $2,013
Aquatics 620,772 0.539 % $1,383 $1,383 $206 $1,589
Police Administration 2,152,330 1.869 % $4,794 $4,794 $714 $5,508
Patrol 11,984,965 10.408 % $26,696 $26,696 $3,976 $30,672
Investigations 2,885,594 2.506 % $6,428 $6,428 $957 $7,385
Neighborhood Services 282,511 0.245 % $629 $629 $94 $723
Traffic Safety 989,039 0.859 % $2,203 $2,203 $328 $2,531
Fire Administration 1,060,873 0.921 % $2,363 $2,363 $352 $2,715
Emergency Response 12,350,737 10.726 % $27,511 $27,511 $4,097 $31,608
Hazard Prevention 938,914 0.815 % $2,091 $2,091 $311 $2,402
Training Services 129,620 0.113 % $289 $289 $43 $332
Fire Station 29,180 0.025 % $65 $65 $10 $75
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Finance
Detail allocation of
Budget
Detail page 83
Schedule 6.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 195,404 0.170 % $435 $435 $65 $500
FD202 Downtown Bid Fund 271,977 0.236 % $606 $606 $90 $696
FD601 Water Fund 7,679,816 6.669 % $17,106 $17,106 $2,548 $19,654
FD611 Parking Fund 3,253,276 2.825 % $7,247 $7,247 $1,079 $8,326
FD602 Sewer Fund 8,195,482 7.117 % $18,255 $18,255 $2,719 $20,974
Golf Course 724,556 0.629 % $1,614 $1,614 $240 $1,854
FD705 Whale Rock Fund 1,233,383 1.071 % $2,747 $2,747 $409 $3,156
Information Services 1,357,744 1.179 % $3,024 $3,024 $450 $3,474
FD208 Tourism Bid Fund 1,904,368 1.654 % $4,242 $4,242 $632 $4,874
FD621Transit Fund 1,170,299 1.016 % $2,607 $2,607 $388 $2,995
FD206 Law Enforcement Grant Fund 132,648 0.115 % $295 $295 $44 $339
Fire Apparatus Service 500,254 0.434 % $1,114 $1,114 $166 $1,280
Police Support Services 3,123,544 2.713 % $6,958 $6,958 $1,036 $7,994
Community Services 601,789 0.523 % $1,340 $1,340 $200 $1,540
FD711 Hazardous Mat Task Force Fund 56,375 0.049 % $126 $126 $19 $145
CIP Project Engineering 2,683,531 2.330 % $5,977 $5,977 $890 $6,867
Community Services Group 703,825 0.611 % $1,568 $1,568 $1,568
Solid Waste Recycling 260,715 0.226 % $581 $581 $86 $667
Finance Support Services 90,179 0.078 % $201 $201 $30 $231
Finance Non Departmental 283,739 0.246 % $632 $632 $94 $726
Office of DEI 988,355 0.858 % $2,202 $2,202 $328 $2,530
Engineering 930,742 0.808 % $2,073 $2,073 $309 $2,382
Housing Policy/Homelessness 1,104,545 0.959 % $2,460 $2,460 $366 $2,826
Jack House 5,101 0.004 % $11 $11 $2 $13
Recruit Academy 66,984 0.058 % $149 $149 $22 $171
Mobile Crisis Unit 160,605 0.139 % $358 $358 $53 $411
FD212 San Luis Ranch CFD 8,398 0.007 % $19 $19 $3 $22
FD701 General Agency Fund 1,217,765 1.058 % $2,713 $2,713 $404 $3,117
FD712 City Of SLO PEG Fund 44,188 0.038 % $98 $98 $15 $113
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $14 $14 $2 $16
FD406 Public Safety Equip Replacement Fund 442,726 0.384 % $986 $986 $147 $1,133
FD713 SLCUSD PEG Fund 92,697 0.081 % $206 $206 $31 $237
Water Resource Recovery 192
Orcutt Area Specific Plan 109,740 0.095 % $244 $244 $36 $280
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $2 $2 $2
FD213 Avila Ranch CFE 4,923 0.004 % $11 $11 $2 $13
FD504 LOVR Impact Fee Fund 114,635 0.100 % $255 $255 $38 $293
FD505 Affordable Housing Fund 1,700,000 1.482 % $3,785 $3,785 $562 $4,347
Total 115,149,657 100.000 %$256,490 $256,490 $36,772 $293,262
(A) Alloc basis:Total Operating Expenditures by Department/Division
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Finance
Detail allocation of
Budget
Detail page 84
Schedule 6.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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Finance
Departmental Cost
Allocation Summary
Detail page 85
Schedule 6.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget
City Administration $25,266 $3,399 $4,707 $1,747 $12,066 $3,347
Community Services Group $10,783 $658 $1,961 $943 $5,653 $1,568
City Attorney $23,453 $1,785 $4,707 $2,347 $11,441 $3,173
City Clerk $13,376 $1,576 $3,531 $1,429 $5,355 $1,485
Finance $3,366 $3,366
Network Services $74,430 $5,359 $7,168 $19,676 $33,238 $8,989
Information Services $24,525 $652 $7,126 $425 $12,848 $3,474
Finance Support Services $5,670 $3,764 $822 $853 $231
Finance Non Departmental $5,473 $36 $2,026 $2,685 $726
Human Resources $45,213 $5,174 $8,383 $6,368 $19,905 $5,383
Wellness Program $132 $64 $29 $31 $8
Public Works Administration $26,604 $2,779 $5,868 $1,091 $13,276 $3,590
Facilities Maintenance $64,663 $36,131 $4,192 $7,141 $13,537 $3,662
Fleet $38,080 $8,619 $4,192 $8,185 $13,448 $3,636
CIP Project Engineering $49,580 $1,233 $15,089 $997 $25,394 $6,867
Transportation/Plan Engineering $22,299 $1,382 $5,029 $1,613 $11,236 $3,039
Insurance ISF Fund $95,000 $227 $26,121 $54,038 $14,614
City Council $8,277 $900 $4,192 $365 $2,220 $600
Cultural Activities $7,378 $15 $3,175 $3,296 $892
Economic Development $22,016 $1,354 $839 $7,404 $9,775 $2,644
Natural Resource Protection $18,780 $2,020 $2,515 $2,427 $9,302 $2,516
Community Promotion $9,823 $1,105 $209 $3,437 $3,992 $1,080
Office of DEI $20,178 $907 $839 $6,549 $9,353 $2,530
Community Development Admin $18,601 $2,722 $4,192 $1,578 $7,957 $2,152
Commissions & Committees $327 $106 $43 $140 $38
Planning $31,457 $1,205 $8,383 $2,705 $15,084 $4,080
Engineering $16,241 $447 $4,192 $412 $8,808 $2,382
Building and Safety $58,114 $1,999 $12,994 $8,309 $27,401 $7,411
Housing Policy/Homelessness $24,173 $3,240 $3,353 $4,301 $10,453 $2,826
Parks Maintenance $82,460 $9,385 $10,898 $19,239 $33,798 $9,140
Swim Center Maintenance $19,182 $5,430 $839 $4,829 $6,363 $1,721
Urban Forest Services $9,026 $1,063 $2,515 $1,365 $3,214 $869
Streets Maintenance $52,622 $3,905 $13,413 $8,707 $20,935 $5,662
Traffic Signals & Lighting $12,427 $1,361 $1,676 $2,703 $5,263 $1,424
Stormwater and Flood Control $22,177 $1,729 $5,323 $2,172 $10,196 $2,757
Water Resource Recovery $2 $2
Solid Waste Recycling $5,482 $262 $1,676 $410 $2,467 $667
Recreation Administration $16,832 $2,538 $3,353 $786 $7,993 $2,162
Recreation Facilities $5,957 $694 $839 $503 $3,086 $835
Youth Services $25,490 $3,062 $6,707 $1,469 $11,218 $3,034
Community Services $14,414 $2,410 $3,353 $1,416 $5,695 $1,540
Page 372 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 86
Schedule 6.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget
Ranger Program $19,413 $2,630 $6,707 $621 $7,442 $2,013
Aquatics $10,042 $935 $839 $804 $5,875 $1,589
Golf Course $18,791 $4,516 $3,353 $2,212 $6,856 $1,854
Jack House $257 $149 $47 $48 $13
Police Administration $52,144 $12,149 $5,449 $8,670 $20,368 $5,508
Patrol $184,841 $1,475 $37,724 $1,556 $113,414 $30,672
Investigations $48,322 $957 $11,736 $937 $27,307 $7,385
Police Support Services $57,018 $766 $17,186 $1,514 $29,558 $7,994
Neighborhood Services $5,074 $482 $839 $356 $2,674 $723
Traffic Safety $15,931 $439 $3,353 $249 $9,359 $2,531
Fire Administration $24,359 $6,273 $3,353 $1,979 $10,039 $2,715
Emergency Response $190,622 $2,240 $38,562 $1,336 $116,876 $31,608
Hazard Prevention $17,772 $673 $5,029 $783 $8,885 $2,402
Training Services $4,137 $1,397 $1,181 $1,227 $332
Recruit Academy $1,940 $524 $611 $634 $171
Fire Apparatus Service $12,928 $3,232 $1,676 $2,006 $4,734 $1,280
Fire Station $2,361 $1,744 $266 $276 $75
Mobile Crisis Unit $3,334 $496 $907 $1,520 $411
Disaster Assistance $3,967 $596 $839 $183 $1,849 $500
Orcutt Area Specific Plan $2,326 $7 $1,001 $1,038 $280
FD201 Local Sales Tax Fund $737 $737
FD202 Downtown Bid Fund $5,854 $106 $2,479 $2,573 $696
FD206 Law Enforcement Grant Fund $1,891 $113 $184 $1,255 $339
FD208 Tourism Bid Fund $42,179 $2,140 $1,466 $15,678 $18,021 $4,874
FD209 SB1186 CASP Certify Fund $94 $71 $10 $11 $2
FD212 San Luis Ranch CFD $221 $43 $77 $79 $22
FD213 Avila Ranch CFE $105 $45 $47 $13
FD401 Capital Outlay Engineering $7,024 $7,024
FD402 Fleet Replace $524 $524
FD403 Info Tech Replacement Fund $907 $907
FD404 Major Facility Replacement Fund $447 $447
FD406 Public Safety Equip Replacement Fund $9,650 $291 $4,036 $4,190 $1,133
FD504 LOVR Impact Fee Fund $2,436 $13 $1,045 $1,085 $293
FD505 Affordable Housing Fund $35,926 $15,492 $16,087 $4,347
FD507 Transportation Impact Fee Fund $638 $638
FD601 Water Fund $215,586 $24,760 $28,410 $23,797 $72,675 $20,492 $25,798 $19,654
FD602 Sewer Fund $231,147 $28,695 $28,201 $29,435 $77,554 $20,490 $25,798 $20,974
FD611 Parking Fund $93,414 $13,114 $13,598 $14,250 $30,786 $13,340 $8,326
FD621Transit Fund $29,649 $3,077 $1,676 $8,881 $11,075 $1,945 $2,995
FD701 General Agency Fund $25,863 $121 $11,101 $11,524 $3,117
FD705 Whale Rock Fund $26,109 $2,659 $3,437 $5,185 $11,672 $3,156
Page 373 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 87
Schedule 6.011
2023
Total Accounts
Payable
Payroll Purchasing General Finance Utility Billing Cashier Budget
FD711 Hazardous Mat Task Force Fund $1,575 $475 $421 $534 $145
FD712 City Of SLO PEG Fund $941 $7 $403 $418 $113
FD713 SLCUSD PEG Fund $1,959 $845 $877 $237
FD715 Boysen Ranch Conserv Easemt Fund $200 $64 $59 $61 $16
All Other $117,812 $1,205 $116,607
Total $2,557,816 $249,608 $377,686 $329,272 $1,083,518 $40,982 $183,488 $293,262
Page 374 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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.
Page 375 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 7.01
NETWORK SERVICES
NATURE AND EXTENT OF SERVICE
CONTINUED
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.
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 376 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Costs to be allocated
Detail page 89
Schedule 7.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,512,394 $3,512,394
Allocated additions:
10000000 - Building Charge $5,037 $5,037
1011001 - City Administration $64,401 $16,705 $81,106
1011501 - City Attorney $37,417 $5,505 $42,922
1011021 - City Clerk $1,117 $190 $1,307
1012000 - Finance $65,203 $9,227 $74,430
1011101 - Network Services $19,020 $19,020
1011103 - Information Services $57,185 $57,185
1012006 - Finance Support Services $2,906 $2,906
1012007 - Finance Non Departmental $11,577 $11,577
1013001 - Human Resources $43,426 $43,426
1013003 - Wellness Program $62 $62
1015005 - Facilities Maintenance $23,711 $23,711
1015008 - Fleet $15,792 $15,792
8020000 - Insurance ISF Fund $137,627 $137,627
Total allocated additions:$173,175 $342,933 $516,108 $516,108
Total to be allocated $3,685,569 $342,933 $4,028,502
Page 377 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 90
Schedule 7.003
2023
Total General & Admin Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios
Wages & Benefits
SALARIES & WAGES $928,904 $359,114 $106,824 $67,531 $59,357 $2,880 $113,233 $134,877 $47,374
FRINGE BENEFITS $424,975 $164,295 $48,872 $30,896 $27,156 $1,317 $51,804 $61,706 $21,674
Other Expense and Cost
SERVICES & SUPPLIES $9,852 $3,809 $1,133 $716 $630 $31 $1,201 $1,431 $502
DATA PROCESSING SERVICES $687,653 $4,472 $155,247 $384,703 $65,881 $73,350 $4,000
PARKING $1,020 $1,020
CONTRACT SERVICES $680,946 $5,024 $31,646 $291,069 $12,704 $38,423 $140,147 $79,281
ELECTRIC UTILITIES SERVICE $5,219
COMMUNICATION SERVICE $296,339 $3,071 $91
OFFICE SUPPLIES $341,872 $29,223 $243,829 $20,756 $2,213 $31,765 $12,304 $1,782
MISC MATERIALS & SUPPLIES $11,424 $1,962 $8,644 $818
RENTS AND LEASES $82,355
MEMBERSHIP & CERTIFICATION $1,225 $1,225
EDUCATION & TRAINING $39,106 $5,014 $3,559 $30,533
TRIPS AND MEETINGS $1,504 $1,504
Departmental Expenditures $3,512,394 $579,733 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431
Additions: 1st
Other $173,175 $173,175
Functional Cost $3,685,569 $752,908 $599,845 $826,204 $102,060 $4,228 $302,307 $423,815 $155,431
Reallocate Admin ($752,908) $153,999 $212,113 $26,202 $1,085 $77,612 $108,807 $39,904
Allocable Costs $3,685,569 $753,844 $1,038,317 $128,262 $5,313 $379,919 $532,622 $195,335
1st Allocation $3,685,569 $753,844 $1,038,317 $128,262 $5,313 $379,919 $532,622 $195,335
Additions: 2nd
Other $342,933 $342,933
Functional Cost $342,933 $342,933
Reallocate Admin ($342,933) $70,143 $96,613 $11,934 $494 $35,351 $49,559 $18,175
Allocable Costs $342,933 $70,143 $96,613 $11,934 $494 $35,351 $49,559 $18,175
2nd Allocation $342,933 $70,143 $96,613 $11,934 $494 $35,351 $49,559 $18,175
Total allocated $4,028,502 $823,987 $1,134,930 $140,196 $5,807 $415,270 $582,181 $213,510
Page 378 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 91
Schedule 7.003
2023
Telemetry Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Wages & Benefits
SALARIES & WAGES $1,393 $8,081 $7,431 $13,283 $7,526
FRINGE BENEFITS $637 $3,697 $3,400 $6,077 $3,444
Other Expense and Cost
SERVICES & SUPPLIES $15 $86 $79 $141 $78
DATA PROCESSING SERVICES
PARKING
CONTRACT SERVICES $15,566 $600 $66,486
ELECTRIC UTILITIES SERVICE $5,219
COMMUNICATION SERVICE $151,417 $135,842 $5,918
OFFICE SUPPLIES
MISC MATERIALS & SUPPLIES
RENTS AND LEASES $2,400 $36,467 $43,488
MEMBERSHIP & CERTIFICATION
EDUCATION & TRAINING
TRIPS AND MEETINGS
Departmental Expenditures $2,045 $178,847 $146,752 $2,400 $61,787 $54,536 $72,404
Additions: 1st
Other
Functional Cost $2,045 $178,847 $146,752 $2,400 $61,787 $54,536 $72,404
Reallocate Admin $525 $45,916 $37,676 $616 $15,863 $14,001 $18,589
Allocable Costs $2,570 $224,763 $184,428 $3,016 $77,650 $68,537 $90,993
1st Allocation $2,570 $224,763 $184,428 $3,016 $77,650 $68,537 $90,993
Additions: 2nd
Other
Functional Cost
Reallocate Admin $239 $20,914 $17,161 $281 $7,225 $6,377 $8,467
Allocable Costs $239 $20,914 $17,161 $281 $7,225 $6,377 $8,467
2nd Allocation $239 $20,914 $17,161 $281 $7,225 $6,377 $8,467
Total allocated $2,809 $245,677 $201,589 $3,297 $84,875 $74,914 $99,460
Page 379 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 92
Schedule 7.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 710 1.340 % $10,100 $10,100 $1,011 $11,111
Recreation Administration 500 0.944 % $7,113 $7,113 $712 $7,825
Transportation/Plan Engineering 687 1.296 % $9,773 $9,773 $978 $10,751
City Administration 700 1.321 % $9,958 $9,958 $9,958
City Attorney 760 1.434 % $10,811 $10,811 $10,811
City Clerk 461 0.870 % $6,558 $6,558 $6,558
Human Resources 1,050 1.981 % $14,937 $14,937 $1,495 $16,432
Finance 1,550 2.925 % $22,050 $22,050 $22,050
Fleet 657 1.240 % $9,346 $9,346 $935 $10,281
City Council 500 0.944 % $7,113 $7,113 $712 $7,825
Police Administration 650 1.227 % $9,247 $9,247 $925 $10,172
Fire Administration 475 0.896 % $6,757 $6,757 $676 $7,433
FD601 Water Fund 3,289 6.207 % $46,788 $46,788 $4,682 $51,470
FD602 Sewer Fund 3,564 6.726 % $50,700 $50,700 $5,074 $55,774
FD705 Whale Rock Fund 410 0.774 % $5,833 $5,833 $584 $6,417
Stormwater and Flood Control 635 1.198 % $9,033 $9,033 $904 $9,937
FD621Transit Fund 300 0.566 % $4,268 $4,268 $427 $4,695
Recreation Facilities 392 0.740 % $5,576 $5,576 $558 $6,134
Building and Safety 1,722 3.250 % $24,497 $24,497 $2,451 $26,948
Planning 1,103 2.081 % $15,691 $15,691 $1,570 $17,261
Economic Development 100 0.189 % $1,423 $1,423 $142 $1,565
Natural Resource Protection 446 0.842 % $6,345 $6,345 $635 $6,980
Community Development Admin 500 0.944 % $7,113 $7,113 $712 $7,825
Parks Maintenance 1,496 2.823 % $21,282 $21,282 $2,130 $23,412
Streets Maintenance 1,500 2.831 % $21,338 $21,338 $2,135 $23,473
Traffic Signals & Lighting 200 0.377 % $2,845 $2,845 $285 $3,130
Youth Services 2,075 3.916 % $29,518 $29,518 $2,954 $32,472
Community Services 606 1.144 % $8,621 $8,621 $863 $9,484
Ranger Program 992 1.872 % $14,112 $14,112 $1,412 $15,524
Aquatics 1,197 2.259 % $17,028 $17,028 $1,704 $18,732
Patrol 4,500 8.492 % $64,015 $64,015 $6,406 $70,421
Investigations 1,400 2.642 % $19,916 $19,916 $1,993 $21,909
Neighborhood Services 270 0.510 % $3,841 $3,841 $384 $4,225
Traffic Safety 400 0.755 % $5,690 $5,690 $569 $6,259
Emergency Response 4,600 8.681 % $65,438 $65,438 $6,549 $71,987
Hazard Prevention 600 1.132 % $8,535 $8,535 $854 $9,389
Golf Course 667 1.259 % $9,488 $9,488 $950 $10,438
Police Support Services 2,050 3.869 % $29,163 $29,163 $2,918 $32,081
Information Services 850 1.604 % $12,092 $12,092 $1,210 $13,302
Fire Apparatus Service 200 0.377 % $2,845 $2,845 $285 $3,130
FD611 Parking Fund 2,178 4.110 % $30,983 $30,983 $3,101 $34,084
Page 380 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 93
Schedule 7.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,914 3.612 % $27,228 $27,228 $2,725 $29,953
Tourism and Bid Promotion 175 0.330 % $2,489 $2,489 $249 $2,738
Facilities Maintenance 500 0.944 % $7,113 $7,113 $712 $7,825
Urban Forest Services 300 0.566 % $4,268 $4,268 $427 $4,695
Swim Center Maintenance 150 0.283 % $2,134 $2,134 $214 $2,348
Community Promotion 25 0.047 % $356 $356 $36 $392
Community Services Group 250 0.472 % $3,556 $3,556 $3,556
Commissions & Committees 98 0.185 % $1,394 $1,394 $140 $1,534
Engineering 575 1.085 % $8,180 $8,180 $819 $8,999
Housing Policy/Homelessness 500 0.944 % $7,113 $7,113 $712 $7,825
Solid Waste Recycling 200 0.377 % $2,845 $2,845 $285 $3,130
Office of DEI 298 0.562 % $4,239 $4,239 $424 $4,663
Mobile Crisis Unit 100 0.189 % $1,423 $1,423 $142 $1,565
Disaster Assistance 100 0.189 % $1,423 $1,423 $142 $1,565
All Other 865 1.627 % $12,303 $12,303 $1,231 $13,534
Total 52,992 100.000 %$753,844 $753,844 $70,143 $823,987
(A) Alloc basis:Number of Physical & Virtual Desktops, Laptops & Printers by Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
Source:
Page 381 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 94
Schedule 7.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $6,674 $6,674 $683 $7,357
Facilities Maintenance 500 1.071 % $11,123 $11,123 $1,139 $12,262
Streets Maintenance 1,600 3.428 % $35,593 $35,593 $3,644 $39,237
Stormwater and Flood Control 635 1.360 % $14,126 $14,126 $1,446 $15,572
Traffic Signals & Lighting 200 0.428 % $4,449 $4,449 $456 $4,905
Transportation/Plan Engineering 600 1.285 % $13,347 $13,347 $1,367 $14,714
Recreation Administration 400 0.857 % $8,898 $8,898 $911 $9,809
Recreation Facilities 100 0.214 % $2,225 $2,225 $228 $2,453
Youth Services 800 1.714 % $17,797 $17,797 $1,822 $19,619
Community Services 400 0.857 % $8,898 $8,898 $911 $9,809
Ranger Program 800 1.714 % $17,797 $17,797 $1,822 $19,619
Aquatics 100 0.214 % $2,225 $2,225 $228 $2,453
Golf Course 400 0.857 % $8,898 $8,898 $911 $9,809
Police Administration 650 1.393 % $14,460 $14,460 $1,480 $15,940
Patrol 4,500 9.641 % $100,106 $100,106 $10,249 $110,355
Investigations 1,400 2.999 % $31,144 $31,144 $3,189 $34,333
Police Support Services 2,050 4.392 % $45,604 $45,604 $4,669 $50,273
Neighborhood Services 100 0.214 % $2,225 $2,225 $228 $2,453
Traffic Safety 400 0.857 % $8,898 $8,898 $911 $9,809
Fire Administration 400 0.857 % $8,898 $8,898 $911 $9,809
Emergency Response 4,600 9.855 % $102,330 $102,330 $10,477 $112,807
Hazard Prevention 600 1.285 % $13,347 $13,347 $1,367 $14,714
FD601 Water Fund 3,389 7.261 % $75,391 $75,391 $7,719 $83,110
FD621Transit Fund 200 0.428 % $4,449 $4,449 $456 $4,905
City Administration 600 1.285 % $13,347 $13,347 $13,347
Economic Development 100 0.214 % $2,225 $2,225 $228 $2,453
Natural Resource Protection 300 0.643 % $6,674 $6,674 $683 $7,357
Community Promotion 25 0.054 % $556 $556 $57 $613
City Attorney 600 1.285 % $13,347 $13,347 $13,347
City Clerk 450 0.964 % $10,011 $10,011 $10,011
Finance 1,500 3.214 % $33,369 $33,369 $33,369
Network Services 855 1.832 % $19,020 $19,020 $19,020
Information Services 850 1.821 % $18,909 $18,909 $1,936 $20,845
Human Resources 1,000 2.142 % $22,246 $22,246 $2,278 $24,524
Community Development Admin 500 1.071 % $11,123 $11,123 $1,139 $12,262
Building and Safety 1,550 3.321 % $34,481 $34,481 $3,530 $38,011
Public Works Administration 700 1.500 % $15,572 $15,572 $1,594 $17,166
Parks Maintenance 1,300 2.785 % $28,919 $28,919 $2,961 $31,880
Swim Center Maintenance 100 0.214 % $2,225 $2,225 $228 $2,453
Fire Apparatus Service 200 0.428 % $4,449 $4,449 $456 $4,905
Fleet 500 1.071 % $11,123 $11,123 $1,139 $12,262
Page 382 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 95
Schedule 7.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $36,082 $36,082 $3,694 $39,776
CIP Project Engineering 1,800 3.856 % $40,042 $40,042 $4,100 $44,142
Planning 1,000 2.142 % $22,246 $22,246 $2,278 $24,524
City Council 500 1.071 % $11,123 $11,123 $1,139 $12,262
Community Services Group 250 0.536 % $5,561 $5,561 $5,561
Housing Policy/Homelessness 400 0.857 % $8,898 $8,898 $911 $9,809
Solid Waste Recycling 200 0.428 % $4,449 $4,449 $456 $4,905
Office of DEI 100 0.214 % $2,225 $2,225 $228 $2,453
Engineering 500 1.071 % $11,123 $11,123 $1,139 $12,262
FD705 Whale Rock Fund 410 0.878 % $9,121 $9,121 $934 $10,055
FD602 Sewer Fund 3,364 7.207 % $74,834 $74,834 $7,662 $82,496
Disaster Assistance 100 0.214 % $2,225 $2,225 $228 $2,453
FD208 Tourism Bid Fund 175 0.383 % $3,890 $3,890 $391 $4,281
Total 46,675 100.000 %$1,038,317 $1,038,317 $96,613 $1,134,930
(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 383 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 96
Schedule 7.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Patrol 43 63.235 % $81,107 $81,107 $7,547 $88,654
Emergency Response 23 33.824 % $43,383 $43,383 $4,037 $47,420
FD611 Parking Fund 2 2.941 % $3,772 $3,772 $350 $4,122
Total 68 100.000 %$128,262 $128,262 $11,934 $140,196
(A) Alloc basis:Number of MDCs by Fund/Department/Division
Source:
Page 384 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 97
Schedule 7.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 400 1.127 % $60 $60 $6 $66
Information Services 1,125 3.169 % $168 $168 $18 $186
Facilities Maintenance 600 1.690 % $90 $90 $10 $100
City Administration 700 1.972 % $105 $105 $105
Police Support Services 100 0.282 % $15 $15 $2 $17
FD601 Water Fund 2,800 7.887 % $419 $419 $44 $463
FD602 Sewer Fund 3,325 9.366 % $498 $498 $53 $551
Finance 2,100 5.915 % $314 $314 $314
Human Resources 1,100 3.099 % $165 $165 $17 $182
Community Development Admin 600 1.690 % $90 $90 $10 $100
Recreation Administration 600 1.690 % $90 $90 $10 $100
Police Administration 200 0.563 % $30 $30 $3 $33
Fire Administration 400 1.127 % $60 $60 $6 $66
Hazard Prevention 650 1.831 % $97 $97 $10 $107
City Attorney 700 1.972 % $105 $105 $105
Public Works Administration 800 2.254 % $120 $120 $13 $133
Transportation/Plan Engineering 700 1.972 % $105 $105 $11 $116
Aquatics 300 0.845 % $45 $45 $5 $50
Economic Development 200 0.563 % $30 $30 $3 $33
Natural Resource Protection 700 1.972 % $105 $105 $11 $116
City Clerk 600 1.690 % $90 $90 $90
Fleet 600 1.690 % $90 $90 $10 $100
Planning 1,000 2.817 % $150 $150 $16 $166
Recreation Facilities 200 0.563 % $30 $30 $3 $33
Ranger Program 700 1.972 % $105 $105 $11 $116
FD611 Parking Fund 200 0.563 % $30 $30 $3 $33
CIP Project Engineering 2,200 6.197 % $329 $329 $35 $364
Tourism and Bid Promotion 75 0.211 % $11 $11 $1 $12
Building and Safety 1,650 4.648 % $247 $247 $26 $273
Urban Forest Services 200 0.563 % $30 $30 $3 $33
Youth Services 800 2.254 % $120 $120 $13 $133
Community Services 500 1.408 % $75 $75 $8 $83
Golf Course 600 1.690 % $90 $90 $10 $100
Fire Apparatus Service 200 0.563 % $30 $30 $3 $33
FD621Transit Fund 300 0.845 % $45 $45 $5 $50
FD705 Whale Rock Fund 400 1.127 % $60 $60 $6 $66
All Other 1,255 3.535 % $188 $188 $20 $208
Community Services Group 300 0.845 % $45 $45 $45
Engineering 700 1.972 % $105 $105 $11 $116
Housing Policy/Homelessness 500 1.408 % $75 $75 $8 $83
Parks Maintenance 700 1.972 % $105 $105 $11 $116
Page 385 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 98
Schedule 7.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Emergency Response 1,200 3.380 % $180 $180 $19 $199
Stormwater and Flood Control 495 1.394 % $74 $74 $8 $82
Solid Waste Recycling 200 0.563 % $30 $30 $3 $33
Community Promotion 25 0.070 % $4 $4 $4
Office of DEI 200 0.563 % $30 $30 $3 $33
Streets Maintenance 100 0.282 % $15 $15 $2 $17
Patrol 800 2.254 % $120 $120 $13 $133
Mobile Crisis Unit 200 0.563 % $30 $30 $3 $33
Swim Center Maintenance 100 0.282 % $15 $15 $2 $17
Traffic Signals & Lighting 200 0.563 % $30 $30 $3 $33
Investigations 200 0.567 % $24 $24 $3 $27
Total 35,500 100.000 %$5,313 $5,313 $494 $5,807
(A) Alloc basis:Number of Tablets by Fund/Department/Division
Source:
Page 386 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 99
Schedule 7.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 38 0.176 % $668 $668 $65 $733
Economic Development 8 0.037 % $141 $141 $14 $155
Natural Resource Protection 46 0.213 % $809 $809 $79 $888
City Attorney 46 0.213 % $809 $809 $809
City Clerk 131 0.606 % $2,304 $2,304 $2,304
Finance 737 3.412 % $12,962 $12,962 $12,962
Information Services 1,073 4.967 % $18,872 $18,872 $1,840 $20,712
Human Resources 107 0.495 % $1,882 $1,882 $183 $2,065
Community Development Admin 592 2.741 % $10,412 $10,412 $1,015 $11,427
Planning 638 2.954 % $11,221 $11,221 $1,094 $12,315
Building and Safety 642 2.972 % $11,292 $11,292 $1,101 $12,393
Public Works Administration 257 1.190 % $4,520 $4,520 $441 $4,961
Parks Maintenance 315 1.458 % $5,540 $5,540 $540 $6,080
Facilities Maintenance 438 2.028 % $7,704 $7,704 $751 $8,455
Streets Maintenance 284 1.315 % $4,995 $4,995 $487 $5,482
Stormwater and Flood Control 265 1.227 % $4,661 $4,661 $454 $5,115
Traffic Signals & Lighting 515 2.384 % $9,058 $9,058 $883 $9,941
Fleet 254 1.176 % $4,467 $4,467 $436 $4,903
City Administration 69 0.319 % $1,214 $1,214 $1,214
Transportation/Plan Engineering 569 2.634 % $10,008 $10,008 $976 $10,984
Recreation Administration 26 0.120 % $457 $457 $45 $502
Recreation Facilities 31 0.144 % $545 $545 $53 $598
Youth Services 61 0.282 % $1,073 $1,073 $105 $1,178
Community Services 54 0.250 % $950 $950 $93 $1,043
Ranger Program 38 0.176 % $668 $668 $65 $733
Aquatics 54 0.250 % $950 $950 $93 $1,043
Golf Course 46 0.213 % $809 $809 $79 $888
Police Administration 54 0.250 % $950 $950 $93 $1,043
Patrol 629 2.912 % $11,063 $11,063 $1,078 $12,141
Investigations 415 1.921 % $7,299 $7,299 $712 $8,011
Police Support Services 230 1.065 % $4,045 $4,045 $394 $4,439
Neighborhood Services 315 1.458 % $5,540 $5,540 $540 $6,080
Traffic Safety 323 1.495 % $5,681 $5,681 $554 $6,235
Fire Administration 38 0.176 % $668 $668 $65 $733
Emergency Response 729 3.375 % $12,822 $12,822 $1,250 $14,072
Hazard Prevention 557 2.579 % $9,797 $9,797 $955 $10,752
FD601 Water Fund 1,614 7.472 % $28,387 $28,387 $2,767 $31,154
FD611 Parking Fund 109 0.505 % $1,917 $1,917 $187 $2,104
FD621Transit Fund 431 1.995 % $7,580 $7,580 $739 $8,319
FD705 Whale Rock Fund 731 3.384 % $12,857 $12,857 $1,253 $14,110
CIP Project Engineering 307 1.421 % $5,400 $5,400 $526 $5,926
Page 387 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 100
Schedule 7.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Tourism and Bid Promotion 15 0.069 % $264 $264 $26 $290
Urban Forest Services 223 1.032 % $3,922 $3,922 $382 $4,304
Swim Center Maintenance 215 0.995 % $3,781 $3,781 $369 $4,150
All Other 4,975 23.031 % $87,500 $87,500 $8,530 $96,030
Fire Apparatus Service 15 0.069 % $264 $264 $26 $290
FD602 Sewer Fund 1,788 8.277 % $31,447 $31,447 $3,066 $34,513
Engineering 554 2.567 % $9,744 $9,744 $947 $10,691
Total 21,601 100.000 %$379,919 $379,919 $35,351 $415,270
(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 388 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 101
Schedule 7.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 16 0.506 % $2,693 $2,693 $267 $2,960
Economic Development 3 0.095 % $505 $505 $50 $555
Natural Resource Protection 20 0.632 % $3,367 $3,367 $333 $3,700
City Attorney 34 1.075 % $5,723 $5,723 $5,723
City Clerk 67 2.118 % $11,279 $11,279 $11,279
Finance 59 1.865 % $9,932 $9,932 $9,932
Information Services 25 0.790 % $4,208 $4,208 $416 $4,624
Human Resources 46 1.454 % $7,744 $7,744 $766 $8,510
Community Development Admin 31 0.980 % $5,218 $5,218 $516 $5,734
Planning 64 2.023 % $10,774 $10,774 $1,066 $11,840
Building and Safety 48 1.517 % $8,080 $8,080 $800 $8,880
Public Works Administration 39 1.233 % $6,565 $6,565 $650 $7,215
Parks Maintenance 20 0.632 % $3,367 $3,367 $333 $3,700
Facilities Maintenance 21 0.664 % $3,535 $3,535 $350 $3,885
Streets Maintenance 19 0.601 % $3,198 $3,198 $317 $3,515
Traffic Signals & Lighting 11 0.348 % $1,852 $1,852 $183 $2,035
Fleet 20 0.632 % $3,367 $3,367 $333 $3,700
City Administration 29 0.917 % $4,882 $4,882 $4,882
Transportation/Plan Engineering 23 0.727 % $3,872 $3,872 $383 $4,255
Recreation Administration 13 0.411 % $2,188 $2,188 $217 $2,405
Recreation Facilities 64 2.023 % $10,774 $10,774 $1,066 $11,840
Youth Services 30 0.948 % $5,050 $5,050 $500 $5,550
Community Services 27 0.853 % $4,545 $4,545 $450 $4,995
Ranger Program 19 0.601 % $3,198 $3,198 $317 $3,515
Aquatics 29 0.917 % $4,882 $4,882 $483 $5,365
Golf Course 14 0.442 % $2,357 $2,357 $233 $2,590
Police Administration 45 1.422 % $7,575 $7,575 $750 $8,325
Patrol 159 5.025 % $26,766 $26,766 $2,649 $29,415
Investigations 43 1.359 % $7,239 $7,239 $716 $7,955
Police Support Services 329 10.398 % $55,383 $55,383 $5,481 $60,864
Neighborhood Services 5 0.158 % $842 $842 $83 $925
Traffic Safety 28 0.885 % $4,713 $4,713 $466 $5,179
Fire Administration 24 0.759 % $4,040 $4,040 $400 $4,440
Emergency Response 246 7.775 % $41,411 $41,411 $4,098 $45,509
Hazard Prevention 29 0.917 % $4,882 $4,882 $483 $5,365
FD601 Water Fund 182 5.752 % $30,638 $30,638 $3,032 $33,670
FD611 Parking Fund 248 7.838 % $41,748 $41,748 $4,131 $45,879
FD621Transit Fund 28 0.885 % $4,713 $4,713 $466 $5,179
FD705 Whale Rock Fund 31 0.980 % $5,218 $5,218 $516 $5,734
Stormwater and Flood Control 7 0.221 % $1,178 $1,178 $117 $1,295
CIP Project Engineering 36 1.138 % $6,060 $6,060 $600 $6,660
Page 389 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 102
Schedule 7.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Tourism and Bid Promotion 7 0.221 % $1,178 $1,178 $117 $1,295
Urban Forest Services 2 0.063 % $337 $337 $33 $370
Swim Center Maintenance 14 0.442 % $2,357 $2,357 $233 $2,590
All Other 662 20.923 % $111,440 $111,440 $11,028 $122,468
FD602 Sewer Fund 248 7.835 % $41,749 $41,749 $4,131 $45,880
Total 3,164 100.000 %$532,622 $532,622 $49,559 $582,181
(A) Alloc basis:Number of Dedicated Ethernet Switch Ports by Fund/Department/Division
Source:
Page 390 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 103
Schedule 7.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 1 0.275 % $537 $537 $537
Police Administration 5 1.374 % $2,683 $2,683 $250 $2,933
Fire Administration 5 1.374 % $2,683 $2,683 $250 $2,933
FD601 Water Fund 32 8.791 % $17,172 $17,172 $1,602 $18,774
Stormwater and Flood Control 1 0.275 % $537 $537 $50 $587
FD611 Parking Fund 5 1.374 % $2,683 $2,683 $250 $2,933
FD621Transit Fund 28 7.692 % $15,026 $15,026 $1,402 $16,428
Recreation Facilities 2 0.549 % $1,073 $1,073 $100 $1,173
Building and Safety 4 1.099 % $2,147 $2,147 $200 $2,347
Parks Maintenance 15 4.121 % $8,050 $8,050 $751 $8,801
Traffic Signals & Lighting 2 0.549 % $1,073 $1,073 $100 $1,173
Ranger Program 3 0.824 % $1,610 $1,610 $150 $1,760
Patrol 71 19.505 % $38,101 $38,101 $3,555 $41,656
Investigations 24 6.593 % $12,879 $12,879 $1,202 $14,081
Police Support Services 7 1.923 % $3,756 $3,756 $350 $4,106
Neighborhood Services 6 1.648 % $3,220 $3,220 $300 $3,520
Traffic Safety 11 3.022 % $5,903 $5,903 $551 $6,454
Emergency Response 85 23.352 % $45,614 $45,614 $4,256 $49,870
Hazard Prevention 11 3.022 % $5,903 $5,903 $551 $6,454
Economic Development 1 0.275 % $537 $537 $50 $587
Streets Maintenance 12 3.297 % $6,440 $6,440 $601 $7,041
Fleet 2 0.549 % $1,073 $1,073 $100 $1,173
CIP Project Engineering 7 1.923 % $3,756 $3,756 $350 $4,106
Urban Forest Services 2 0.549 % $1,073 $1,073 $100 $1,173
Facilities Maintenance 5 1.374 % $2,683 $2,683 $250 $2,933
All Other 2 0.549 % $1,073 $1,073 $100 $1,173
FD602 Sewer Fund 15 4.122 % $8,050 $8,050 $754 $8,804
Total 364 100.000 %$195,335 $195,335 $18,175 $213,510
(A) Alloc basis:Number of Assigned Radios by Fund/Department
Source:
Page 391 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 104
Schedule 7.011
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 33 47.826 % $1,229 $1,229 $114 $1,343
FD602 Sewer Fund 32 46.377 % $1,192 $1,192 $111 $1,303
FD705 Whale Rock Fund 4 5.797 % $149 $149 $14 $163
Total 69 100.000 %$2,570 $2,570 $239 $2,809
(A) Alloc basis:Number of Controllers by Fund/Div/Dept
Source:
Page 392 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 105
Schedule 7.012
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 1 0.217 % $488 $488 $47 $535
Finance 3 0.651 % $1,463 $1,463 $1,463
Information Services 11 2.386 % $5,363 $5,363 $519 $5,882
Human Resources 5 1.085 % $2,438 $2,438 $236 $2,674
Building and Safety 22 4.772 % $10,726 $10,726 $1,039 $11,765
Public Works Administration 4 0.868 % $1,950 $1,950 $189 $2,139
Parks Maintenance 16 3.471 % $7,801 $7,801 $755 $8,556
Streets Maintenance 15 3.254 % $7,313 $7,313 $708 $8,021
Fleet 4 0.868 % $1,950 $1,950 $189 $2,139
Police Administration 7 1.518 % $3,413 $3,413 $330 $3,743
Patrol 82 17.787 % $39,980 $39,980 $3,871 $43,851
Investigations 27 5.857 % $13,164 $13,164 $1,275 $14,439
Police Support Services 10 2.169 % $4,876 $4,876 $472 $5,348
Fire Administration 24 5.206 % $11,701 $11,701 $1,133 $12,834
Emergency Response 35 7.592 % $17,064 $17,064 $1,652 $18,716
Hazard Prevention 12 2.603 % $5,851 $5,851 $567 $6,418
City Administration 8 1.735 % $3,900 $3,900 $3,900
Ranger Program 6 1.302 % $2,925 $2,925 $283 $3,208
Community Development Admin 4 0.868 % $1,950 $1,950 $189 $2,139
Traffic Signals & Lighting 1 0.217 % $488 $488 $47 $535
Neighborhood Services 4 0.868 % $1,950 $1,950 $189 $2,139
FD611 Parking Fund 27 5.857 % $13,164 $13,164 $1,275 $14,439
City Attorney 2 0.434 % $975 $975 $975
Youth Services 11 2.386 % $5,363 $5,363 $519 $5,882
City Clerk 1 0.217 % $488 $488 $488
Traffic Safety 2 0.434 % $975 $975 $94 $1,069
Fire Apparatus Service 2 0.434 % $975 $975 $94 $1,069
Facilities Maintenance 7 1.518 % $3,413 $3,413 $330 $3,743
City Council 15 3.254 % $7,313 $7,313 $708 $8,021
CIP Project Engineering 18 3.905 % $8,776 $8,776 $850 $9,626
Urban Forest Services 8 1.735 % $3,900 $3,900 $378 $4,278
Recreation Administration 2 0.434 % $975 $975 $94 $1,069
Golf Course 4 0.868 % $1,950 $1,950 $189 $2,139
All Other 20 4.338 % $9,751 $9,751 $944 $10,695
Community Services Group 4 0.868 % $1,950 $1,950 $1,950
Office of DEI 1 0.217 % $488 $488 $47 $535
Housing Policy/Homelessness 1 0.217 % $488 $488 $47 $535
Community Services 4 0.868 % $1,950 $1,950 $189 $2,139
FD621Transit Fund 27 5.857 % $13,164 $13,164 $1,275 $14,439
Tourism and Bid Promotion 2 0.434 % $975 $975 $94 $1,069
Planning 1 0.217 % $488 $488 $47 $535
Page 393 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 106
Schedule 7.012
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 1 0.214 % $488 $488 $50 $538
FD601 Water Fund
FD602 Sewer Fund
FD705 Whale Rock Fund
Total 461 100.000 %$224,763 $224,763 $20,914 $245,677
(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department
Source:
Page 394 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 107
Schedule 7.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 180 2.098 % $3,869 $3,869 $394 $4,263
Recreation Administration 100 1.166 % $2,150 $2,150 $219 $2,369
Transportation/Plan Engineering 70 0.816 % $1,505 $1,505 $153 $1,658
City Administration 120 1.399 % $2,579 $2,579 $2,579
City Attorney 100 1.166 % $2,150 $2,150 $2,150
City Clerk 140 1.632 % $3,009 $3,009 $3,009
Human Resources 210 2.448 % $4,514 $4,514 $460 $4,974
Finance 340 3.963 % $7,308 $7,308 $7,308
Facilities Maintenance 210 2.448 % $4,514 $4,514 $460 $4,974
Fleet 50 0.583 % $1,075 $1,075 $109 $1,184
Police Administration 530 6.177 % $11,392 $11,392 $1,160 $12,552
Fire Administration 320 3.730 % $6,878 $6,878 $700 $7,578
FD601 Water Fund 360 4.196 % $7,738 $7,738 $788 $8,526
FD602 Sewer Fund 480 5.594 % $10,318 $10,318 $1,051 $11,369
FD611 Parking Fund 560 6.527 % $12,037 $12,037 $1,226 $13,263
FD621Transit Fund 120 1.399 % $2,579 $2,579 $263 $2,842
Recreation Facilities 150 1.748 % $3,224 $3,224 $328 $3,552
Engineering 60 0.699 % $1,290 $1,290 $131 $1,421
Building and Safety 240 2.797 % $5,159 $5,159 $525 $5,684
Planning 210 2.448 % $4,514 $4,514 $460 $4,974
Economic Development 10 0.117 % $215 $215 $22 $237
Natural Resource Protection 40 0.466 % $860 $860 $88 $948
Information Services 70 0.816 % $1,505 $1,505 $153 $1,658
Community Development Admin 140 1.632 % $3,009 $3,009 $306 $3,315
Parks Maintenance 340 3.963 % $7,308 $7,308 $744 $8,052
Streets Maintenance 80 0.932 % $1,720 $1,720 $175 $1,895
Traffic Signals & Lighting 40 0.466 % $860 $860 $88 $948
Youth Services 130 1.515 % $2,794 $2,794 $285 $3,079
Community Services 70 0.816 % $1,505 $1,505 $153 $1,658
Ranger Program 40 0.466 % $860 $860 $88 $948
Aquatics 90 1.049 % $1,935 $1,935 $197 $2,132
Patrol 700 8.159 % $15,047 $15,047 $1,532 $16,579
Investigations 260 3.030 % $5,589 $5,589 $569 $6,158
Police Support Services 505 5.886 % $10,855 $10,855 $1,105 $11,960
Neighborhood Services 40 0.466 % $860 $860 $88 $948
Traffic Safety 30 0.350 % $645 $645 $66 $711
Emergency Response 645 7.517 % $13,864 $13,864 $1,412 $15,276
Hazard Prevention 60 0.699 % $1,290 $1,290 $131 $1,421
Golf Course 50 0.583 % $1,075 $1,075 $109 $1,184
Fire Apparatus Service 10 0.117 % $215 $215 $22 $237
City Council 40 0.466 % $860 $860 $88 $948
Page 395 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 108
Schedule 7.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 240 2.797 % $5,159 $5,159 $525 $5,684
Urban Forest Services 40 0.466 % $860 $860 $88 $948
Swim Center Maintenance 10 0.117 % $215 $215 $22 $237
FD705 Whale Rock Fund 50 0.583 % $1,075 $1,075 $109 $1,184
All Other 190 2.214 % $4,084 $4,084 $416 $4,500
Community Services Group 40 0.466 % $860 $860 $860
Tourism and Bid Promotion 20 0.233 % $430 $430 $44 $474
Solid Waste Recycling 20 0.233 % $430 $430 $44 $474
Training Services 10 0.117 % $215 $215 $22 $237
Stormwater and Flood Control 20 0.229 % $427 $427 $43 $470
Total 8,580 100.000 %$184,428 $184,428 $17,161 $201,589
(A) Alloc basis:Number of Telephones by Fund/Department
Source:
Page 396 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 109
Schedule 7.014
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 1 100.000 % $3,016 $3,016 $281 $3,297
Total 1 100.000 %$3,016 $3,016 $281 $3,297
(A) Alloc basis:
Source:
Page 397 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 110
Schedule 7.015
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 300 23.077 % $17,919 $17,919 $1,667 $19,586
Fire Administration 200 15.385 % $11,946 $11,946 $1,112 $13,058
FD601 Water Fund 150 11.538 % $8,960 $8,960 $834 $9,794
FD602 Sewer Fund 150 11.538 % $8,960 $8,960 $834 $9,794
Public Works Administration 200 15.385 % $11,946 $11,946 $1,112 $13,058
Traffic Signals & Lighting 100 7.692 % $5,973 $5,973 $556 $6,529
FD621Transit Fund 200 15.385 % $11,946 $11,946 $1,110 $13,056
Total 1,300 100.000 %$77,650 $77,650 $7,225 $84,875
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 398 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 111
Schedule 7.016
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2 28.571 % $19,582 $19,582 $1,822 $21,404
Fire Administration 2 28.571 % $19,582 $19,582 $1,822 $21,404
Public Works Administration 1 14.286 % $9,791 $9,791 $911 $10,702
FD705 Whale Rock Fund 2 28.572 % $19,582 $19,582 $1,822 $21,404
Total 7 100.000 %$68,537 $68,537 $6,377 $74,914
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 399 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 112
Schedule 7.017
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2,959 4.087 % $3,719 $3,719 $346 $4,065
Fire Administration 2,959 4.087 % $3,719 $3,719 $346 $4,065
All Other 66,487 91.826 % $83,555 $83,555 $7,775 $91,330
Total 72,405 100.000 %$90,993 $90,993 $8,467 $99,460
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 400 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 113
Schedule 7.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
City Administration $36,522 $9,958 $13,347 $105 $1,214 $4,882 $537
Community Services Group $11,972 $3,556 $5,561 $45
City Attorney $33,920 $10,811 $13,347 $105 $809 $5,723
City Clerk $33,739 $6,558 $10,011 $90 $2,304 $11,279
Finance $87,398 $22,050 $33,369 $314 $12,962 $9,932
Network Services $19,020 $19,020
Information Services $67,209 $13,302 $20,845 $186 $20,712 $4,624
Human Resources $59,361 $16,432 $24,524 $182 $2,065 $8,510
Public Works Administration $70,748 $11,111 $17,166 $133 $4,961 $7,215
Facilities Maintenance $44,177 $7,825 $12,262 $100 $8,455 $3,885 $2,933
Fleet $35,742 $10,281 $12,262 $100 $4,903 $3,700 $1,173
CIP Project Engineering $106,461 $29,953 $44,142 $364 $5,926 $6,660 $4,106
Transportation/Plan Engineering $42,478 $10,751 $14,714 $116 $10,984 $4,255
City Council $32,815 $7,825 $12,262 $66 $733 $2,960
Economic Development $5,585 $1,565 $2,453 $33 $155 $555 $587
Natural Resource Protection $20,524 $6,980 $7,357 $116 $888 $3,700
Tourism and Bid Promotion $5,878 $2,738 $12 $290 $1,295
Community Promotion $1,009 $392 $613 $4
Office of DEI $7,684 $4,663 $2,453 $33
Community Development Admin $42,802 $7,825 $12,262 $100 $11,427 $5,734
Commissions & Committees $1,534 $1,534
Planning $71,615 $17,261 $24,524 $166 $12,315 $11,840
Engineering $34,027 $8,999 $12,262 $116 $10,691
Building and Safety $106,301 $26,948 $38,011 $273 $12,393 $8,880 $2,347
Housing Policy/Homelessness $18,252 $7,825 $9,809 $83
Parks Maintenance $90,597 $23,412 $31,880 $116 $6,080 $3,700 $8,801
Swim Center Maintenance $11,795 $2,348 $2,453 $17 $4,150 $2,590
Urban Forest Services $23,158 $4,695 $7,357 $33 $4,304 $370 $1,173
Streets Maintenance $88,681 $23,473 $39,237 $17 $5,482 $3,515 $7,041
Traffic Signals & Lighting $29,229 $3,130 $4,905 $33 $9,941 $2,035 $1,173
Stormwater and Flood Control $33,058 $9,937 $15,572 $82 $5,115 $1,295 $587
Solid Waste Recycling $8,542 $3,130 $4,905 $33
Recreation Administration $24,079 $7,825 $9,809 $100 $502 $2,405
Recreation Facilities $25,783 $6,134 $2,453 $33 $598 $11,840 $1,173
Youth Services $67,913 $32,472 $19,619 $133 $1,178 $5,550
Community Services $29,211 $9,484 $9,809 $83 $1,043 $4,995
Ranger Program $45,423 $15,524 $19,619 $116 $733 $3,515 $1,760
Aquatics $29,775 $18,732 $2,453 $50 $1,043 $5,365
Golf Course $27,148 $10,438 $9,809 $100 $888 $2,590
Page 401 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 114
Schedule 7.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
City Administration $3,900 $2,579
Community Services Group $1,950 $860
City Attorney $975 $2,150
City Clerk $488 $3,009
Finance $1,463 $7,308
Network Services
Information Services $5,882 $1,658
Human Resources $2,674 $4,974
Public Works Administration $2,139 $4,263 $13,058 $10,702
Facilities Maintenance $3,743 $4,974
Fleet $2,139 $1,184
CIP Project Engineering $9,626 $5,684
Transportation/Plan Engineering $1,658
City Council $8,021 $948
Economic Development $237
Natural Resource Protection $535 $948
Tourism and Bid Promotion $1,069 $474
Community Promotion
Office of DEI $535
Community Development Admin $2,139 $3,315
Commissions & Committees
Planning $535 $4,974
Engineering $538 $1,421
Building and Safety $11,765 $5,684
Housing Policy/Homelessness $535
Parks Maintenance $8,556 $8,052
Swim Center Maintenance $237
Urban Forest Services $4,278 $948
Streets Maintenance $8,021 $1,895
Traffic Signals & Lighting $535 $948 $6,529
Stormwater and Flood Control $470
Solid Waste Recycling $474
Recreation Administration $1,069 $2,369
Recreation Facilities $3,552
Youth Services $5,882 $3,079
Community Services $2,139 $1,658
Ranger Program $3,208 $948
Aquatics $2,132
Golf Course $2,139 $1,184
Page 402 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 115
Schedule 7.018
2023
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
Police Administration $99,796 $10,172 $15,940 $33 $1,043 $8,325 $2,933
Patrol $413,205 $70,421 $110,355 $88,654 $133 $12,141 $29,415 $41,656
Investigations $106,913 $21,909 $34,333 $27 $8,011 $7,955 $14,081
Police Support Services $169,088 $32,081 $50,273 $17 $4,439 $60,864 $4,106
Neighborhood Services $20,290 $4,225 $2,453 $6,080 $925 $3,520
Traffic Safety $35,716 $6,259 $9,809 $6,235 $5,179 $6,454
Fire Administration $84,353 $7,433 $9,809 $66 $733 $4,440 $2,933
Emergency Response $375,856 $71,987 $112,807 $47,420 $199 $14,072 $45,509 $49,870
Hazard Prevention $54,620 $9,389 $14,714 $107 $10,752 $5,365 $6,454
Training Services $237
Fire Apparatus Service $9,664 $3,130 $4,905 $33 $290
Mobile Crisis Unit $1,598 $1,565 $33
Disaster Assistance $4,018 $1,565 $2,453
FD208 Tourism Bid Fund $4,281 $4,281
FD601 Water Fund $238,304 $51,470 $83,110 $463 $31,154 $33,670 $18,774 $1,343
FD602 Sewer Fund $253,781 $55,774 $82,496 $551 $34,513 $45,880 $8,804 $1,303
FD611 Parking Fund $156,633 $34,084 $39,776 $4,122 $33 $2,104 $45,879 $2,933
FD621Transit Fund $69,913 $4,695 $4,905 $50 $8,319 $5,179 $16,428
FD705 Whale Rock Fund $59,133 $6,417 $10,055 $66 $14,110 $5,734 $163
All Other $339,938 $13,534 $208 $96,030 $122,468 $1,173
Total $4,028,502 $823,987 $1,134,930 $140,196 $5,807 $415,270 $582,181 $213,510 $2,809
Page 403 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 116
Schedule 7.018
2023
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Police Administration $3,743 $12,552 $19,586 $21,404 $4,065
Patrol $43,851 $16,579
Investigations $14,439 $6,158
Police Support Services $5,348 $11,960
Neighborhood Services $2,139 $948
Traffic Safety $1,069 $711
Fire Administration $12,834 $7,578 $13,058 $21,404 $4,065
Emergency Response $18,716 $15,276
Hazard Prevention $6,418 $1,421
Training Services $237
Fire Apparatus Service $1,069 $237
Mobile Crisis Unit
Disaster Assistance
FD208 Tourism Bid Fund
FD601 Water Fund $8,526 $9,794
FD602 Sewer Fund $11,369 $3,297 $9,794
FD611 Parking Fund $14,439 $13,263
FD621Transit Fund $14,439 $2,842 $13,056
FD705 Whale Rock Fund $1,184 $21,404
All Other $10,695 $4,500 $91,330
Total $245,677 $201,589 $3,297 $84,875 $74,914 $99,460
Page 404 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 8.01
INFORMATION SERVICES
NATURE AND EXTENT OF SERVICE
The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise
databases, and enterprise applications that are essential for the City’s operations. Enterprise Applications such as Cityworks and EnerGov rely
heavily on GIS and SQL Database to function properly. The program mission is to provide accurate and comprehensive information services for
managing resources, making 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 405 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Costs to be allocated
Detail page 118
Schedule 8.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,357,744 $1,357,744
Deductions:
GENERAL GOVERNMENT ($3,763)
Total deductions:($3,763)($3,763)
Allocated additions:
10000000 - Building Charge $1,608 $1,608
1011001 - City Administration $40,531 $10,513 $51,044
1011501 - City Attorney $14,464 $2,128 $16,592
1011021 - City Clerk $1,110 $189 $1,299
1012000 - Finance $21,561 $2,964 $24,525
1011101 - Network Services $61,117 $6,092 $67,209
1011103 - Information Services $12,606 $12,606
1012006 - Finance Support Services $1,123 $1,123
1012007 - Finance Non Departmental $250 $250
1013001 - Human Resources $41,816 $41,816
1013003 - Wellness Program $62 $62
1015005 - Facilities Maintenance $7,568 $7,568
8020000 - Insurance ISF Fund $21,843 $21,843
Total allocated additions:$140,391 $107,154 $247,545 $247,545
Total to be allocated $1,494,372 $107,154 $1,601,526
Page 406 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 119
Schedule 8.003
2023
Total General & Admin Information Services Enterprise Apps
Wages & Benefits
SALARIES & WAGES $885,588 $160,026 $389,482 $336,080
FRINGE BENEFITS $425,510 $76,890 $187,139 $161,481
Other Expense and Cost
SERVICES & SUPPLIES $42,883 $7,749 $18,860 $16,274
GENERAL GOVERNMENT $3,763 $3,763
Departmental Expenditures $1,357,744 $248,428 $595,481 $513,835
Cost Adjustments
Deductions ($3,763) ($3,763)
Additions: 1st
Other $140,391 $140,391
Functional Cost $1,494,372 $385,056 $595,481 $513,835
Reallocate Admin ($385,056) $206,698 $178,358
Allocable Costs $1,494,372 $802,179 $692,193
1st Allocation $1,494,372 $802,179 $692,193
Additions: 2nd
Other $107,154 $107,154
Functional Cost $107,154 $107,154
Reallocate Admin ($107,154) $57,520 $49,634
Allocable Costs $107,154 $57,520 $49,634
2nd Allocation $107,154 $57,520 $49,634
Total allocated $1,601,526 $859,699 $741,827
Page 407 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 120
Schedule 8.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 244 5.548 % $44,505 $44,505 $44,505
Public Works Administration 485 11.028 % $88,462 $88,462 $7,255 $95,717
Community Development Admin 1,537 34.948 % $280,343 $280,343 $22,993 $303,336
FD601 Water Fund 280 6.367 % $51,071 $51,071 $4,189 $55,260
FD602 Sewer Fund 246 5.593 % $44,869 $44,869 $3,680 $48,549
Fire Administration 191 4.343 % $34,838 $34,838 $2,857 $37,695
Police Administration 509 11.573 % $92,840 $92,840 $7,614 $100,454
Recreation Administration 96 2.183 % $17,510 $17,510 $1,436 $18,946
City Administration 257 5.844 % $46,876 $46,876 $46,876
City Attorney 52 1.182 % $9,485 $9,485 $9,485
Stormwater and Flood Control 128 2.910 % $23,347 $23,347 $1,915 $25,262
FD705 Whale Rock Fund 162 3.683 % $29,548 $29,548 $2,423 $31,971
FD621Transit Fund 15 0.341 % $2,736 $2,736 $224 $2,960
FD611 Parking Fund 99 2.251 % $18,057 $18,057 $1,481 $19,538
All Other 97 2.206 % $17,692 $17,692 $1,453 $19,145
Total 4,398 100.000 %$802,179 $802,179 $57,520 $859,699
(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 408 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 121
Schedule 8.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $4,449 $4,449 $358 $4,807
Facilities Maintenance 500 1.071 % $7,415 $7,415 $597 $8,012
Streets Maintenance 1,600 3.428 % $23,728 $23,728 $1,910 $25,638
Stormwater and Flood Control 635 1.360 % $9,417 $9,417 $758 $10,175
Traffic Signals & Lighting 200 0.428 % $2,966 $2,966 $239 $3,205
Transportation/Plan Engineering 600 1.285 % $8,898 $8,898 $716 $9,614
Recreation Administration 400 0.857 % $5,932 $5,932 $478 $6,410
Recreation Facilities 100 0.214 % $1,483 $1,483 $119 $1,602
Youth Services 800 1.714 % $11,864 $11,864 $955 $12,819
Community Services 400 0.857 % $5,932 $5,932 $478 $6,410
Ranger Program 800 1.714 % $11,864 $11,864 $955 $12,819
Aquatics 100 0.214 % $1,483 $1,483 $119 $1,602
Golf Course 400 0.857 % $5,932 $5,932 $478 $6,410
Police Administration 650 1.393 % $9,640 $9,640 $776 $10,416
Patrol 4,500 9.641 % $66,735 $66,735 $5,373 $72,108
Investigations 1,400 2.999 % $20,762 $20,762 $1,672 $22,434
Police Support Services 2,050 4.392 % $30,402 $30,402 $2,448 $32,850
Neighborhood Services 100 0.214 % $1,483 $1,483 $119 $1,602
Traffic Safety 400 0.857 % $5,932 $5,932 $478 $6,410
Fire Administration 400 0.857 % $5,932 $5,932 $478 $6,410
Emergency Response 4,600 9.855 % $68,218 $68,218 $5,492 $73,710
Hazard Prevention 600 1.285 % $8,898 $8,898 $716 $9,614
FD601 Water Fund 3,389 7.261 % $50,259 $50,259 $4,046 $54,305
FD621Transit Fund 200 0.428 % $2,966 $2,966 $239 $3,205
City Administration 600 1.285 % $8,898 $8,898 $8,898
Economic Development 100 0.214 % $1,483 $1,483 $119 $1,602
Natural Resource Protection 300 0.643 % $4,449 $4,449 $358 $4,807
Community Promotion 25 0.054 % $371 $371 $30 $401
City Attorney 600 1.285 % $8,898 $8,898 $8,898
City Clerk 450 0.964 % $6,674 $6,674 $6,674
Finance 1,500 3.214 % $22,245 $22,245 $22,245
Network Services 855 1.832 % $12,680 $12,680 $12,680
Information Services 850 1.821 % $12,606 $12,606 $12,606
Human Resources 1,000 2.142 % $14,830 $14,830 $1,194 $16,024
Community Development Admin 500 1.071 % $7,415 $7,415 $597 $8,012
Building and Safety 1,550 3.321 % $22,987 $22,987 $1,851 $24,838
Public Works Administration 700 1.500 % $10,381 $10,381 $836 $11,217
Parks Maintenance 1,300 2.785 % $19,279 $19,279 $1,552 $20,831
Swim Center Maintenance 100 0.214 % $1,483 $1,483 $119 $1,602
Fire Apparatus Service 200 0.428 % $2,966 $2,966 $239 $3,205
Fleet 500 1.071 % $7,415 $7,415 $597 $8,012
Page 409 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 122
Schedule 8.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $24,054 $24,054 $1,937 $25,991
CIP Project Engineering 1,800 3.856 % $26,694 $26,694 $2,149 $28,843
Planning 1,000 2.142 % $14,830 $14,830 $1,194 $16,024
City Council 500 1.071 % $7,415 $7,415 $597 $8,012
Community Services Group 250 0.536 % $3,708 $3,708 $3,708
Housing Policy/Homelessness 400 0.857 % $5,932 $5,932 $478 $6,410
Solid Waste Recycling 200 0.428 % $2,966 $2,966 $239 $3,205
Office of DEI 100 0.214 % $1,483 $1,483 $119 $1,602
Engineering 500 1.071 % $7,415 $7,415 $597 $8,012
FD705 Whale Rock Fund 410 0.878 % $6,080 $6,080 $490 $6,570
FD602 Sewer Fund 3,364 7.207 % $49,888 $49,888 $4,017 $53,905
Disaster Assistance 100 0.214 % $1,483 $1,483 $119 $1,602
FD208 Tourism Bid Fund 175 0.383 % $2,595 $2,595 $209 $2,804
Total 46,675 100.000 %$692,193 $692,193 $49,634 $741,827
(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 410 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 123
Schedule 8.006
2023
Total Information Services Enterprise Apps
City Administration $55,774 $46,876 $8,898
Community Services Group $3,708 $3,708
City Attorney $18,383 $9,485 $8,898
City Clerk $6,674 $6,674
Finance $22,245 $22,245
Network Services $57,185 $44,505 $12,680
Information Services $12,606 $12,606
Human Resources $16,024 $16,024
Public Works Administration $106,934 $95,717 $11,217
Facilities Maintenance $8,012 $8,012
Fleet $8,012 $8,012
CIP Project Engineering $28,843 $28,843
Transportation/Plan Engineering $9,614 $9,614
City Council $8,012 $8,012
Economic Development $1,602 $1,602
Natural Resource Protection $4,807 $4,807
Community Promotion $401 $401
Office of DEI $1,602 $1,602
Community Development Admin $311,348 $303,336 $8,012
Planning $16,024 $16,024
Engineering $8,012 $8,012
Building and Safety $24,838 $24,838
Housing Policy/Homelessness $6,410 $6,410
Parks Maintenance $20,831 $20,831
Swim Center Maintenance $1,602 $1,602
Urban Forest Services $4,807 $4,807
Streets Maintenance $25,638 $25,638
Traffic Signals & Lighting $3,205 $3,205
Stormwater and Flood Control $35,437 $25,262 $10,175
Solid Waste Recycling $3,205 $3,205
Recreation Administration $25,356 $18,946 $6,410
Recreation Facilities $1,602 $1,602
Youth Services $12,819 $12,819
Community Services $6,410 $6,410
Ranger Program $12,819 $12,819
Aquatics $1,602 $1,602
Golf Course $6,410 $6,410
Police Administration $110,870 $100,454 $10,416
Patrol $72,108 $72,108
Investigations $22,434 $22,434
Police Support Services $32,850 $32,850
Page 411 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 124
Schedule 8.006
2023
Total Information Services Enterprise Apps
Neighborhood Services $1,602 $1,602
Traffic Safety $6,410 $6,410
Fire Administration $44,105 $37,695 $6,410
Emergency Response $73,710 $73,710
Hazard Prevention $9,614 $9,614
Fire Apparatus Service $3,205 $3,205
Disaster Assistance $1,602 $1,602
FD208 Tourism Bid Fund $2,804 $2,804
FD601 Water Fund $109,565 $55,260 $54,305
FD602 Sewer Fund $102,454 $48,549 $53,905
FD611 Parking Fund $45,529 $19,538 $25,991
FD621Transit Fund $6,165 $2,960 $3,205
FD705 Whale Rock Fund $38,541 $31,971 $6,570
All Other $19,145 $19,145
Total $1,601,526 $859,699 $741,827
Page 412 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
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 attributable to the City as a whole and not
specific divisions. This program has four major activities: copier maintenance and supplies, postage, and city-wide memberships.
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 413 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 126
Schedule 9.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $90,179 $90,179
Allocated additions:
1011001 - City Administration $999 $259 $1,258
1011501 - City Attorney $961 $141 $1,102
1012000 - Finance $5,024 $646 $5,670
1012007 - Finance Non Departmental $484 $484
8020000 - Insurance ISF Fund $4,939 $4,939
Total allocated additions:$6,984 $6,469 $13,453 $13,453
Total to be allocated $97,163 $6,469 $103,632
Page 414 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Schedule of costs to be
allocated by function
Detail page 127
Schedule 9.003
2023
Total General & Admin General Support Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SUPPORT SERVICES $90,179 $90,179
Departmental Expenditures $90,179 $90,179
Additions: 1st
Other $6,984 $6,984
Functional Cost $97,163 $6,984 $90,179
Reallocate Admin ($6,984) $6,984
Allocable Costs $97,163 $97,163
1st Allocation $97,163 $97,163
Additions: 2nd
Other $6,469 $6,469
Functional Cost $6,469 $6,469
Reallocate Admin ($6,469) $6,469
Allocable Costs $6,469 $6,469
2nd Allocation $6,469 $6,469
Total allocated $103,632 $103,632
Page 415 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 128
Schedule 9.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 234,567 0.200 % $194 $194 $14 $208
Cultural Activities 348,269 0.297 % $288 $288 $21 $309
Economic Development 1,032,915 0.880 % $855 $855 $63 $918
Natural Resource Protection 983,010 0.837 % $813 $813 $60 $873
Community Promotion 421,838 0.359 % $349 $349 $26 $375
City Attorney 1,424,496 1.213 % $1,179 $1,179 $1,179
City Clerk 666,756 0.568 % $552 $552 $552
Finance 2,376,210 2.023 % $1,966 $1,966 $1,966
Network Services 3,512,394 2.991 % $2,906 $2,906 $2,906
Human Resources 2,103,351 1.791 % $1,740 $1,740 $128 $1,868
Insurance ISF Fund 5,710,479 4.863 % $4,725 $4,725 $349 $5,074
Wellness Program 3,201 0.003 % $3 $3 $3
Community Development Admin 840,891 0.716 % $696 $696 $51 $747
Commissions & Committees 14,819 0.013 % $12 $12 $1 $13
Planning 1,594,072 1.357 % $1,319 $1,319 $97 $1,416
Building and Safety 2,895,572 2.466 % $2,396 $2,396 $177 $2,573
Public Works Administration 1,402,863 1.195 % $1,161 $1,161 $86 $1,247
Parks Maintenance 3,571,500 3.041 % $2,955 $2,955 $218 $3,173
Swim Center Maintenance 672,335 0.573 % $556 $556 $41 $597
Urban Forest Services 339,617 0.289 % $281 $281 $21 $302
Facilities Maintenance 1,430,582 1.218 % $1,184 $1,184 $87 $1,271
Streets Maintenance 2,212,230 1.884 % $1,830 $1,830 $135 $1,965
Stormwater and Flood Control 1,077,395 0.917 % $891 $891 $66 $957
Traffic Signals & Lighting 556,237 0.474 % $460 $460 $34 $494
Fleet 1,421,074 1.210 % $1,176 $1,176 $87 $1,263
City Administration 1,502,421 1.279 % $1,243 $1,243 $1,243
Transportation/Plan Engineering 1,187,300 1.011 % $982 $982 $73 $1,055
Recreation Administration 844,713 0.719 % $699 $699 $52 $751
Recreation Facilities 326,162 0.278 % $270 $270 $20 $290
Youth Services 1,185,547 1.010 % $981 $981 $72 $1,053
Ranger Program 786,460 0.670 % $651 $651 $48 $699
Aquatics 620,772 0.529 % $514 $514 $38 $552
Police Administration 2,152,330 1.833 % $1,781 $1,781 $131 $1,912
Patrol 11,984,965 10.206 % $9,916 $9,916 $732 $10,648
Investigations 2,885,594 2.457 % $2,387 $2,387 $176 $2,563
Neighborhood Services 282,511 0.241 % $234 $234 $17 $251
Traffic Safety 989,039 0.842 % $818 $818 $60 $878
Fire Administration 1,060,873 0.903 % $878 $878 $65 $943
Emergency Response 12,350,737 10.517 % $10,219 $10,219 $755 $10,974
Hazard Prevention 938,914 0.800 % $777 $777 $57 $834
Training Services 129,620 0.110 % $107 $107 $8 $115
Page 416 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 129
Schedule 9.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Station 29,180 0.025 % $24 $24 $2 $26
Disaster Assistance 195,404 0.166 % $162 $162 $12 $174
FD202 Downtown Bid Fund 271,977 0.232 % $225 $225 $17 $242
FD601 Water Fund 7,679,816 6.540 % $6,354 $6,354 $469 $6,823
FD611 Parking Fund 3,253,276 2.770 % $2,692 $2,692 $199 $2,891
FD602 Sewer Fund 8,195,482 6.979 % $6,781 $6,781 $501 $7,282
Golf Course 724,556 0.617 % $599 $599 $44 $643
FD705 Whale Rock Fund 1,233,383 1.050 % $1,020 $1,020 $75 $1,095
Information Services 1,357,744 1.156 % $1,123 $1,123 $1,123
FD208 Tourism Bid Fund 1,904,368 1.622 % $1,576 $1,576 $116 $1,692
FD621Transit Fund 1,170,299 0.997 % $968 $968 $71 $1,039
FD206 Law Enforcement Grant Fund 132,648 0.113 % $110 $110 $8 $118
Fire Apparatus Service 500,254 0.426 % $414 $414 $31 $445
Police Support Services 3,123,544 2.660 % $2,584 $2,584 $191 $2,775
Community Services 601,789 0.512 % $498 $498 $37 $535
FD711 Hazardous Mat Task Force Fund 56,375 0.048 % $47 $47 $3 $50
CIP Project Engineering 2,683,531 2.285 % $2,220 $2,220 $164 $2,384
Community Services Group 703,825 0.599 % $582 $582 $582
Solid Waste Recycling 260,715 0.222 % $216 $216 $16 $232
Finance Non Departmental 283,739 0.242 % $235 $235 $17 $252
Office of DEI 988,355 0.842 % $818 $818 $60 $878
Engineering 930,742 0.793 % $770 $770 $57 $827
Housing Policy/Homelessness 1,104,545 0.941 % $914 $914 $67 $981
Jack House 5,101 0.004 % $4 $4 $4
Recruit Academy 66,984 0.057 % $55 $55 $4 $59
Mobile Crisis Unit 160,605 0.137 % $133 $133 $10 $143
FD212 San Luis Ranch CFD 8,398 0.007 % $7 $7 $1 $8
FD701 General Agency Fund 1,217,765 1.037 % $1,008 $1,008 $74 $1,082
FD712 City Of SLO PEG Fund 44,188 0.038 % $37 $37 $3 $40
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.006 % $5 $5 $5
FD406 Public Safety Equip Replacement Fund 442,726 0.377 % $366 $366 $27 $393
FD713 SLCUSD PEG Fund 92,697 0.079 % $77 $77 $6 $83
Water Resource Recovery 192
Orcutt Area Specific Plan 109,740 0.093 % $91 $91 $7 $98
FD209 SB1186 CASP Certify Fund 1,067 0.001 % $1 $1 $1
FD213 Avila Ranch CFE 4,923 0.004 % $4 $4 $4
FD504 LOVR Impact Fee Fund 114,635 0.098 % $95 $95 $7 $102
FD505 Affordable Housing Fund 1,700,000 1.442 % $1,404 $1,404 $107 $1,511
Total 117,435,688 100.000 %$97,163 $97,163 $6,469 $103,632
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 417 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 130
Schedule 9.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 418 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 131
Schedule 9.005
2023
Total General Support Services
City Administration $1,243 $1,243
Community Services Group $582 $582
City Attorney $1,179 $1,179
City Clerk $552 $552
Finance $1,966 $1,966
Network Services $2,906 $2,906
Information Services $1,123 $1,123
Finance Non Departmental $252 $252
Human Resources $1,868 $1,868
Wellness Program $3 $3
Public Works Administration $1,247 $1,247
Facilities Maintenance $1,271 $1,271
Fleet $1,263 $1,263
CIP Project Engineering $2,384 $2,384
Transportation/Plan Engineering $1,055 $1,055
Insurance ISF Fund $5,074 $5,074
City Council $208 $208
Cultural Activities $309 $309
Economic Development $918 $918
Natural Resource Protection $873 $873
Community Promotion $375 $375
Office of DEI $878 $878
Community Development Admin $747 $747
Commissions & Committees $13 $13
Planning $1,416 $1,416
Engineering $827 $827
Building and Safety $2,573 $2,573
Housing Policy/Homelessness $981 $981
Parks Maintenance $3,173 $3,173
Swim Center Maintenance $597 $597
Urban Forest Services $302 $302
Streets Maintenance $1,965 $1,965
Traffic Signals & Lighting $494 $494
Stormwater and Flood Control $957 $957
Water Resource Recovery
Solid Waste Recycling $232 $232
Recreation Administration $751 $751
Recreation Facilities $290 $290
Youth Services $1,053 $1,053
Community Services $535 $535
Page 419 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 132
Schedule 9.005
2023
Total General Support Services
Ranger Program $699 $699
Aquatics $552 $552
Golf Course $643 $643
Jack House $4 $4
Police Administration $1,912 $1,912
Patrol $10,648 $10,648
Investigations $2,563 $2,563
Police Support Services $2,775 $2,775
Neighborhood Services $251 $251
Traffic Safety $878 $878
Fire Administration $943 $943
Emergency Response $10,974 $10,974
Hazard Prevention $834 $834
Training Services $115 $115
Recruit Academy $59 $59
Fire Apparatus Service $445 $445
Fire Station $26 $26
Mobile Crisis Unit $143 $143
Disaster Assistance $174 $174
Orcutt Area Specific Plan $98 $98
FD202 Downtown Bid Fund $242 $242
FD206 Law Enforcement Grant Fund $118 $118
FD208 Tourism Bid Fund $1,692 $1,692
FD209 SB1186 CASP Certify Fund $1 $1
FD212 San Luis Ranch CFD $8 $8
FD213 Avila Ranch CFE $4 $4
FD406 Public Safety Equip Replacement Fund $393 $393
FD504 LOVR Impact Fee Fund $102 $102
FD505 Affordable Housing Fund $1,511 $1,511
FD601 Water Fund $6,823 $6,823
FD602 Sewer Fund $7,282 $7,282
FD611 Parking Fund $2,891 $2,891
FD621Transit Fund $1,039 $1,039
FD701 General Agency Fund $1,082 $1,082
FD705 Whale Rock Fund $1,095 $1,095
FD711 Hazardous Mat Task Force Fund $50 $50
FD712 City Of SLO PEG Fund $40 $40
FD713 SLCUSD PEG Fund $83 $83
FD715 Boysen Ranch Conserv Easemt Fund $5 $5
Total $103,632 $103,632
Page 420 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 10.01
FINANCE NON-DEPARTMENTAL
NATURE AND EXTENT OF SERVICES
The Finance Non-departmental division is responsible for administering and accounting for indirect citywide costs, such as banking fees, credit
card fees, certain former employee pension costs, and unemployment insurance.
Costs are allocated as follows:
Non-Departmental – Non-departmental costs and are allocated based on total operating expenditures by fund/department/division.
Page 421 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 134
Schedule 10.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $283,739 $283,739
Deductions:
GENERAL GOVERNMENT ($101,709)
Total deductions:($101,709)($101,709)
Allocated additions:
1011001 - City Administration $3,143 $815 $3,958
1011501 - City Attorney $3,023 $445 $3,468
1012000 - Finance $4,763 $710 $5,473
1012006 - Finance Support Services $235 $17 $252
8020000 - Insurance ISF Fund $12,173 $12,173
Total allocated additions:$11,164 $14,160 $25,324 $25,324
Total to be allocated $193,194 $14,160 $207,354
Page 422 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 135
Schedule 10.003
2023
Total General & Admin Non Departmental
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES AND SUPPLIES $182,030 $182,030
GENERAL GOVERNMENT $101,709 $101,709
Departmental Expenditures $283,739 $101,709 $182,030
Cost Adjustments
Deductions ($101,709) ($101,709)
Additions: 1st
Other $11,164 $11,164
Functional Cost $193,194 $11,164 $182,030
Reallocate Admin ($11,164) $11,164
Allocable Costs $193,194 $193,194
1st Allocation $193,194 $193,194
Additions: 2nd
Other $14,160 $14,160
Functional Cost $14,160 $14,160
Reallocate Admin ($14,160) $14,160
Allocable Costs $14,160 $14,160
2nd Allocation $14,160 $14,160
Total allocated $207,354 $207,354
Page 423 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 136
Schedule 10.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.111 % $215 $215 $17 $232
Economic Development 812,262 2.255 % $4,356 $4,356 $354 $4,710
Natural Resource Protection 266,214 0.739 % $1,428 $1,428 $116 $1,544
Community Promotion 377,056 1.047 % $2,022 $2,022 $164 $2,186
City Attorney 286,577 0.796 % $1,537 $1,537 $1,537
City Clerk 174,452 0.484 % $936 $936 $936
Finance 411,056 1.141 % $2,205 $2,205 $2,205
Network Services 2,158,515 5.992 % $11,577 $11,577 $11,577
Information Services 46,646 0.129 % $250 $250 $250
Human Resources 698,539 1.939 % $3,746 $3,746 $304 $4,050
Community Development Admin 173,129 0.481 % $929 $929 $75 $1,004
Commissions & Committees 4,735 0.013 % $25 $25 $2 $27
Planning 296,679 0.824 % $1,591 $1,591 $129 $1,720
Public Works Administration 119,717 0.332 % $642 $642 $52 $694
Parks Maintenance 2,110,602 5.859 % $11,320 $11,320 $919 $12,239
Swim Center Maintenance 529,698 1.470 % $2,841 $2,841 $231 $3,072
Urban Forest Services 149,745 0.416 % $803 $803 $65 $868
Facilities Maintenance 783,400 2.175 % $4,202 $4,202 $341 $4,543
Streets Maintenance 955,154 2.652 % $5,123 $5,123 $416 $5,539
Traffic Signals & Lighting 296,478 0.823 % $1,590 $1,590 $129 $1,719
Fleet 897,880 2.493 % $4,816 $4,816 $391 $5,207
City Administration 213,358 0.592 % $1,144 $1,144 $1,144
Transportation/Plan Engineering 176,894 0.491 % $949 $949 $77 $1,026
Recreation Administration 86,190 0.239 % $462 $462 $38 $500
Recreation Facilities 55,201 0.153 % $296 $296 $24 $320
Youth Services 161,220 0.448 % $865 $865 $70 $935
Community Services 155,320 0.431 % $833 $833 $68 $901
Aquatics 88,161 0.245 % $473 $473 $38 $511
Golf Course 242,671 0.674 % $1,302 $1,302 $106 $1,408
Police Administration 951,147 2.640 % $5,101 $5,101 $414 $5,515
Patrol 170,709 0.474 % $916 $916 $74 $990
Investigations 102,868 0.286 % $552 $552 $45 $597
Police Support Services 166,078 0.461 % $891 $891 $72 $963
Neighborhood Services 39,042 0.108 % $209 $209 $17 $226
Traffic Safety 27,351 0.076 % $147 $147 $12 $159
Fire Administration 217,063 0.603 % $1,164 $1,164 $94 $1,258
Emergency Response 146,507 0.407 % $786 $786 $64 $850
Fire Apparatus Service 220,011 0.611 % $1,180 $1,180 $96 $1,276
Hazard Prevention 85,849 0.238 % $460 $460 $37 $497
Training Services 129,620 0.360 % $695 $695 $56 $751
Disaster Assistance 20,019 0.056 % $107 $107 $9 $116
Page 424 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 137
Schedule 10.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,719,953 4.775 % $9,225 $9,225 $749 $9,974
FD611 Parking Fund 1,563,224 4.340 % $8,384 $8,384 $681 $9,065
FD602 Sewer Fund 3,229,062 8.964 % $17,318 $17,318 $1,406 $18,724
FD621Transit Fund 974,320 2.705 % $5,226 $5,226 $424 $5,650
FD705 Whale Rock Fund 568,828 1.579 % $3,051 $3,051 $248 $3,299
FD711 Hazardous Mat Task Force Fund 46,211 0.128 % $248 $248 $20 $268
CIP Project Engineering 109,445 0.304 % $587 $587 $48 $635
Solid Waste Recycling 44,896 0.125 % $241 $241 $20 $261
Community Services Group 115,198 0.320 % $618 $618 $618
Building and Safety 911,580 2.531 % $4,889 $4,889 $397 $5,286
Stormwater and Flood Control 238,293 0.662 % $1,278 $1,278 $104 $1,382
FD206 Law Enforcement Grant Fund 20,203 0.056 % $108 $108 $9 $117
FD601 Water Fund 2,610,669 7.247 % $14,002 $14,002 $1,137 $15,139
Insurance ISF Fund 2,865,566 7.955 % $15,369 $15,369 $1,248 $16,617
Office of DEI 718,456 1.994 % $3,853 $3,853 $313 $4,166
Engineering 45,134 0.125 % $242 $242 $20 $262
Housing Policy/Homelessness 471,850 1.310 % $2,531 $2,531 $205 $2,736
Mobile Crisis Unit 99,532 0.276 % $534 $534 $43 $577
Cultural Activities 348,269 0.967 % $1,868 $1,868 $152 $2,020
Finance Support Services 90,179 0.250 % $484 $484 $484
Wellness Program 3,201 0.009 % $17 $17 $1 $18
Jack House 5,101 0.014 % $27 $27 $2 $29
Recruit Academy 66,984 0.186 % $359 $359 $29 $388
Fire Station 29,180 0.081 % $156 $156 $13 $169
FD202 Downtown Bid Fund 271,977 0.755 % $1,459 $1,459 $118 $1,577
FD212 San Luis Ranch CFD 8,398 0.023 % $45 $45 $4 $49
FD406 Public Safety Equip Replacement Fund 442,726 1.229 % $2,374 $2,374 $193 $2,567
FD701 General Agency Fund 1,217,765 3.381 % $6,531 $6,531 $530 $7,061
FD712 City Of SLO PEG Fund 44,188 0.123 % $237 $237 $19 $256
FD713 SLCUSD PEG Fund 92,697 0.257 % $497 $497 $40 $537
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.018 % $35 $35 $3 $38
Ranger Program 68,110 0.189 % $365 $365 $30 $395
Orcutt Area Specific Plan 109,740 0.305 % $589 $589 $48 $637
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $6 $6 $6
FD213 Avila Ranch CFE 4,923 0.014 % $26 $26 $2 $28
FD504 LOVR Impact Fee Fund 114,635 0.318 % $615 $615 $50 $665
FD505 Affordable Housing Fund 1,700,000 4.718 % $9,114 $9,114 $738 $9,852
Total 36,021,908 100.000 %$193,194 $193,194 $14,160 $207,354
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 425 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 138
Schedule 10.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 426 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 139
Schedule 10.005
2023
Total Non Departmental
City Administration $1,144 $1,144
Community Services Group $618 $618
City Attorney $1,537 $1,537
City Clerk $936 $936
Finance $2,205 $2,205
Network Services $11,577 $11,577
Information Services $250 $250
Finance Support Services $484 $484
Human Resources $4,050 $4,050
Wellness Program $18 $18
Public Works Administration $694 $694
Facilities Maintenance $4,543 $4,543
Fleet $5,207 $5,207
CIP Project Engineering $635 $635
Transportation/Plan Engineering $1,026 $1,026
Insurance ISF Fund $16,617 $16,617
City Council $232 $232
Cultural Activities $2,020 $2,020
Economic Development $4,710 $4,710
Natural Resource Protection $1,544 $1,544
Community Promotion $2,186 $2,186
Office of DEI $4,166 $4,166
Community Development Admin $1,004 $1,004
Commissions & Committees $27 $27
Planning $1,720 $1,720
Engineering $262 $262
Building and Safety $5,286 $5,286
Housing Policy/Homelessness $2,736 $2,736
Parks Maintenance $12,239 $12,239
Swim Center Maintenance $3,072 $3,072
Urban Forest Services $868 $868
Streets Maintenance $5,539 $5,539
Traffic Signals & Lighting $1,719 $1,719
Stormwater and Flood Control $1,382 $1,382
Solid Waste Recycling $261 $261
Recreation Administration $500 $500
Recreation Facilities $320 $320
Youth Services $935 $935
Community Services $901 $901
Ranger Program $395 $395
Aquatics $511 $511
Page 427 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 140
Schedule 10.005
2023
Total Non Departmental
Golf Course $1,408 $1,408
Jack House $29 $29
Police Administration $5,515 $5,515
Patrol $990 $990
Investigations $597 $597
Police Support Services $963 $963
Neighborhood Services $226 $226
Traffic Safety $159 $159
Fire Administration $1,258 $1,258
Emergency Response $850 $850
Hazard Prevention $497 $497
Training Services $751 $751
Recruit Academy $388 $388
Fire Apparatus Service $1,276 $1,276
Fire Station $169 $169
Mobile Crisis Unit $577 $577
Disaster Assistance $116 $116
Orcutt Area Specific Plan $637 $637
FD202 Downtown Bid Fund $1,577 $1,577
FD206 Law Enforcement Grant Fund $117 $117
FD208 Tourism Bid Fund $9,974 $9,974
FD209 SB1186 CASP Certify Fund $6 $6
FD212 San Luis Ranch CFD $49 $49
FD213 Avila Ranch CFE $28 $28
FD406 Public Safety Equip Replacement Fund $2,567 $2,567
FD504 LOVR Impact Fee Fund $665 $665
FD505 Affordable Housing Fund $9,852 $9,852
FD601 Water Fund $15,139 $15,139
FD602 Sewer Fund $18,724 $18,724
FD611 Parking Fund $9,065 $9,065
FD621Transit Fund $5,650 $5,650
FD701 General Agency Fund $7,061 $7,061
FD705 Whale Rock Fund $3,299 $3,299
FD711 Hazardous Mat Task Force Fund $268 $268
FD712 City Of SLO PEG Fund $256 $256
FD713 SLCUSD PEG Fund $537 $537
FD715 Boysen Ranch Conserv Easemt Fund $38 $38
Total $207,354 $207,354
Page 428 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 11.01
HUMAN RESOURCES
NATURE AND EXTENT OF SERVICE
The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly
qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and
compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory
compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and
retention practices; ensure competitive pay and benefits; maintain accurate job classifications.
Costs are allocated as follows:
Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division.
Other Direct Exp – These costs are associated with contract services expenditures related recruitment. 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 429 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Costs to be allocated
Detail page 142
Schedule 11.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,103,351 $2,103,351
Deductions:
DISALLOWED EXP ($87,622)
EMPLOYEE RECOGNITION ($15,468)
Total deductions:($103,090)($103,090)
Allocated additions:
1011001 - City Administration $23,301 $6,044 $29,345
1011501 - City Attorney $22,407 $3,296 $25,703
1011021 - City Clerk $18,475 $4,952 $23,427
1012000 - Finance $39,765 $5,448 $45,213
1011101 - Network Services $53,926 $5,435 $59,361
1011103 - Information Services $14,830 $1,194 $16,024
1012006 - Finance Support Services $1,740 $128 $1,868
1012007 - Finance Non Departmental $3,746 $304 $4,050
1013003 - Wellness Program $73 $73
1015005 - Facilities Maintenance $25,112 $25,112
8020000 - Insurance ISF Fund $60,952 $60,952
Total allocated additions:$178,190 $112,938 $291,128 $291,128
Departmental cost adjustments:
RENT EXP $120,452
Total departmental cost adjustments:$120,452 $120,452
Total to be allocated $2,298,903 $112,938 $2,411,841
Page 430 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 143
Schedule 11.003
2023
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement
Wages & Benefits
SALARIES & WAGES $952,318 $952,318
FRINGE BENEFITS $450,970 $450,970
Other Expense and Cost
SERVICES & SUPPLIES $55,979 $55,979
CONTRACT SERVICES $522,340 $487,007 $35,333
TUITION REIMBURSEMENT $18,654 $2,102 $16,552
DISALLOWED EXP $87,622 $87,622
EMPLOYEE RECOGNITION $15,468 $15,468
Departmental Expenditures $2,103,351 $103,090 $1,948,376 $35,333 $16,552
Cost Adjustments
Deductions ($103,090) ($103,090)
RENT EXP $120,452 $120,452
Additions: 1st
Other $178,190 $178,190
Functional Cost $2,298,903 $2,247,018 $35,333 $16,552
Allocable Costs $2,298,903 $2,247,018 $35,333 $16,552
1st Allocation $2,298,903 $2,247,018 $35,333 $16,552
Additions: 2nd
Other $112,938 $112,938
Functional Cost $112,938 $112,938
Allocable Costs $112,938 $112,938
2nd Allocation $112,938 $112,938
Total allocated $2,411,841 $2,359,956 $35,333 $16,552
Page 431 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 144
Schedule 11.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.657 % $14,759 $14,759 $835 $15,594
Facilities Maintenance 500 1.095 % $24,598 $24,598 $1,392 $25,990
Streets Maintenance 1,600 3.503 % $78,713 $78,713 $4,454 $83,167
Stormwater and Flood Control 635 1.390 % $31,239 $31,239 $1,768 $33,007
Traffic Signals & Lighting 200 0.438 % $9,839 $9,839 $557 $10,396
Transportation/Plan Engineering 600 1.314 % $29,517 $29,517 $1,670 $31,187
Recreation Administration 400 0.876 % $19,678 $19,678 $1,114 $20,792
Recreation Facilities 100 0.219 % $4,920 $4,920 $278 $5,198
Youth Services 800 1.752 % $39,357 $39,357 $2,227 $41,584
Community Services 400 0.876 % $19,678 $19,678 $1,114 $20,792
Ranger Program 800 1.752 % $39,357 $39,357 $2,227 $41,584
Aquatics 100 0.219 % $4,920 $4,920 $278 $5,198
Golf Course 400 0.876 % $19,678 $19,678 $1,114 $20,792
Police Administration 650 1.423 % $31,977 $31,977 $1,809 $33,786
Patrol 4,500 9.852 % $221,381 $221,381 $12,527 $233,908
Investigations 1,400 3.065 % $68,874 $68,874 $3,897 $72,771
Police Support Services 2,050 4.488 % $100,851 $100,851 $5,707 $106,558
Neighborhood Services 100 0.219 % $4,920 $4,920 $278 $5,198
Traffic Safety 400 0.876 % $19,678 $19,678 $1,114 $20,792
Fire Administration 400 0.876 % $19,678 $19,678 $1,114 $20,792
Emergency Response 4,600 10.071 % $226,301 $226,301 $12,805 $239,106
Hazard Prevention 600 1.314 % $29,517 $29,517 $1,670 $31,187
FD601 Water Fund 3,389 7.420 % $166,725 $166,725 $9,434 $176,159
FD621Transit Fund 200 0.438 % $9,839 $9,839 $557 $10,396
City Administration 600 1.314 % $29,517 $29,517 $29,517
Economic Development 100 0.219 % $4,920 $4,920 $278 $5,198
Natural Resource Protection 300 0.657 % $14,759 $14,759 $835 $15,594
Community Promotion 25 0.055 % $1,230 $1,230 $70 $1,300
City Attorney 600 1.314 % $29,517 $29,517 $29,517
City Clerk 450 0.985 % $22,138 $22,138 $22,138
Finance 1,500 3.284 % $73,794 $73,794 $73,794
Network Services 855 1.872 % $42,062 $42,062 $42,062
Information Services 850 1.861 % $41,816 $41,816 $41,816
Community Development Admin 500 1.095 % $24,598 $24,598 $1,392 $25,990
Building and Safety 1,550 3.394 % $76,253 $76,253 $4,315 $80,568
Public Works Administration 700 1.533 % $34,437 $34,437 $1,949 $36,386
Parks Maintenance 1,300 2.846 % $63,955 $63,955 $3,619 $67,574
Swim Center Maintenance 100 0.219 % $4,920 $4,920 $278 $5,198
Fire Apparatus Service 200 0.438 % $9,839 $9,839 $557 $10,396
Fleet 500 1.095 % $24,598 $24,598 $1,392 $25,990
FD611 Parking Fund 1,622 3.551 % $79,796 $79,796 $4,515 $84,311
Page 432 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 145
Schedule 11.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.941 % $88,552 $88,552 $5,011 $93,563
Planning 1,000 2.189 % $49,196 $49,196 $2,784 $51,980
City Council 500 1.095 % $24,598 $24,598 $1,392 $25,990
Community Services Group 250 0.547 % $12,299 $12,299 $12,299
Housing Policy/Homelessness 400 0.876 % $19,678 $19,678 $1,114 $20,792
Solid Waste Recycling 200 0.438 % $9,839 $9,839 $557 $10,396
Office of DEI 100 0.219 % $4,920 $4,920 $278 $5,198
Engineering 500 1.095 % $24,598 $24,598 $1,392 $25,990
FD705 Whale Rock Fund 410 0.898 % $20,170 $20,170 $1,141 $21,311
FD602 Sewer Fund 3,364 7.365 % $165,495 $165,495 $9,365 $174,860
Disaster Assistance 100 0.219 % $4,920 $4,920 $278 $5,198
FD208 Tourism Bid Fund 175 0.377 % $8,610 $8,610 $486 $9,096
Total 45,675 100.000 %$2,247,018 $2,247,018 $112,938 $2,359,956
(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:
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Other Direct Exp
Detail page 146
Schedule 11.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Finance 8,333 23.584 % $8,333 $8,333 $8,333
City Administration 27,000 76.416 % $27,000 $27,000 $27,000
Total 35,333 100.000 %$35,333 $35,333 $35,333
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 434 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 147
Schedule 11.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 1,500 9.062 % $1,500 $1,500 $1,500
FD602 Sewer Fund 750 4.531 % $750 $750 $750
FD601 Water Fund 750 4.531 % $750 $750 $750
Network Services 1,364 8.241 % $1,364 $1,364 $1,364
Building and Safety 1,500 9.062 % $1,500 $1,500 $1,500
CIP Project Engineering 450 2.719 % $450 $450 $450
Emergency Response 4,781 28.885 % $4,781 $4,781 $4,781
Investigations 1,500 9.062 % $1,500 $1,500 $1,500
Patrol 3,957 23.907 % $3,957 $3,957 $3,957
Total 16,552 100.000 %$16,552 $16,552 $16,552
(A) Alloc basis:Tuition Exp by General Fund Department/Division
Source:
Page 435 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 148
Schedule 11.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement
City Administration $56,517 $29,517 $27,000
Community Services Group $12,299 $12,299
City Attorney $29,517 $29,517
City Clerk $22,138 $22,138
Finance $82,127 $73,794 $8,333
Network Services $43,426 $42,062 $1,364
Information Services $41,816 $41,816
Public Works Administration $36,386 $36,386
Facilities Maintenance $25,990 $25,990
Fleet $25,990 $25,990
CIP Project Engineering $94,013 $93,563 $450
Transportation/Plan Engineering $31,187 $31,187
City Council $25,990 $25,990
Economic Development $5,198 $5,198
Natural Resource Protection $15,594 $15,594
Community Promotion $1,300 $1,300
Office of DEI $5,198 $5,198
Community Development Admin $25,990 $25,990
Planning $51,980 $51,980
Engineering $25,990 $25,990
Building and Safety $82,068 $80,568 $1,500
Housing Policy/Homelessness $20,792 $20,792
Parks Maintenance $67,574 $67,574
Swim Center Maintenance $5,198 $5,198
Urban Forest Services $15,594 $15,594
Streets Maintenance $83,167 $83,167
Traffic Signals & Lighting $10,396 $10,396
Stormwater and Flood Control $33,007 $33,007
Solid Waste Recycling $10,396 $10,396
Recreation Administration $20,792 $20,792
Recreation Facilities $5,198 $5,198
Youth Services $41,584 $41,584
Community Services $20,792 $20,792
Ranger Program $41,584 $41,584
Aquatics $5,198 $5,198
Golf Course $20,792 $20,792
Police Administration $35,286 $33,786 $1,500
Patrol $237,865 $233,908 $3,957
Investigations $74,271 $72,771 $1,500
Police Support Services $106,558 $106,558
Page 436 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 149
Schedule 11.007
2023
Total Human Resources Other Direct Exp Tiution Reimbursement
Neighborhood Services $5,198 $5,198
Traffic Safety $20,792 $20,792
Fire Administration $20,792 $20,792
Emergency Response $243,887 $239,106 $4,781
Hazard Prevention $31,187 $31,187
Fire Apparatus Service $10,396 $10,396
Disaster Assistance $5,198 $5,198
FD208 Tourism Bid Fund $9,096 $9,096
FD601 Water Fund $176,909 $176,159 $750
FD602 Sewer Fund $175,610 $174,860 $750
FD611 Parking Fund $84,311 $84,311
FD621Transit Fund $10,396 $10,396
FD705 Whale Rock Fund $21,311 $21,311
Total $2,411,841 $2,359,956 $35,333 $16,552
Page 437 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 12.01
WELLNESS PROGRAM
NATURE AND EXTENT OF SERVICE
The Wellness Program helps City employees reduce injury and illness risks and maintain good health and fitness.
Costs are allocated as follows:
Wellness - These costs are associated with activities of the Wellness program. Costs are allocated based on full time equivalent units
(FTE) by fund/department/division.
Page 438 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Costs to be allocated
Detail page 151
Schedule 12.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,201 $3,201
Allocated additions:
1011001 - City Administration $35 $9 $44
1011501 - City Attorney $34 $5 $39
1012000 - Finance $116 $16 $132
1012006 - Finance Support Services $3 $3
1012007 - Finance Non Departmental $17 $1 $18
1015005 - Facilities Maintenance $21,200 $21,200
8020000 - Insurance ISF Fund $175 $175
Total allocated additions:$205 $21,406 $21,611 $21,611
Total to be allocated $3,406 $21,406 $24,812
Page 439 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 152
Schedule 12.003
2023
Total General & Admin Wellness Program
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
WELLNESS PROGRAM $3,201 $3,201
Departmental Expenditures $3,201 $3,201
Additions: 1st
Other $205 $205
Functional Cost $3,406 $205 $3,201
Reallocate Admin ($205) $205
Allocable Costs $3,406 $3,406
1st Allocation $3,406 $3,406
Additions: 2nd
Other $21,406 $21,406
Functional Cost $21,406 $21,406
Reallocate Admin ($21,406) $21,406
Allocable Costs $21,406 $21,406
2nd Allocation $21,406 $21,406
Total allocated $24,812 $24,812
Page 440 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 153
Schedule 12.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.643 % $22 $22 $158 $180
Facilities Maintenance 500 1.071 % $36 $36 $264 $300
Streets Maintenance 1,600 3.428 % $117 $117 $844 $961
Stormwater and Flood Control 635 1.360 % $46 $46 $335 $381
Traffic Signals & Lighting 200 0.428 % $15 $15 $106 $121
Transportation/Plan Engineering 600 1.285 % $44 $44 $317 $361
Recreation Administration 400 0.857 % $29 $29 $211 $240
Recreation Facilities 100 0.214 % $7 $7 $53 $60
Youth Services 800 1.714 % $58 $58 $422 $480
Community Services 400 0.857 % $29 $29 $211 $240
Ranger Program 800 1.714 % $58 $58 $422 $480
Aquatics 100 0.214 % $7 $7 $53 $60
Golf Course 400 0.857 % $29 $29 $211 $240
Police Administration 650 1.393 % $47 $47 $343 $390
Patrol 4,500 9.641 % $328 $328 $2,374 $2,702
Investigations 1,400 2.999 % $102 $102 $739 $841
Police Support Services 2,050 4.392 % $150 $150 $1,082 $1,232
Neighborhood Services 100 0.214 % $7 $7 $53 $60
Traffic Safety 400 0.857 % $29 $29 $211 $240
Fire Administration 400 0.857 % $29 $29 $211 $240
Emergency Response 4,600 9.855 % $336 $336 $2,427 $2,763
Hazard Prevention 600 1.285 % $44 $44 $317 $361
FD601 Water Fund 3,389 7.261 % $247 $247 $1,788 $2,035
FD621Transit Fund 200 0.428 % $15 $15 $106 $121
City Administration 600 1.285 % $44 $44 $44
Economic Development 100 0.214 % $7 $7 $53 $60
Natural Resource Protection 300 0.643 % $22 $22 $158 $180
Community Promotion 25 0.054 % $2 $2 $13 $15
City Attorney 600 1.285 % $44 $44 $44
City Clerk 450 0.964 % $33 $33 $33
Finance 1,500 3.214 % $109 $109 $109
Network Services 855 1.832 % $62 $62 $62
Information Services 850 1.821 % $62 $62 $62
Human Resources 1,000 2.142 % $73 $73 $73
Community Development Admin 500 1.071 % $36 $36 $264 $300
Building and Safety 1,550 3.321 % $113 $113 $818 $931
Public Works Administration 700 1.500 % $51 $51 $369 $420
Parks Maintenance 1,300 2.785 % $95 $95 $686 $781
Swim Center Maintenance 100 0.214 % $7 $7 $53 $60
Fire Apparatus Service 200 0.428 % $15 $15 $106 $121
Fleet 500 1.071 % $36 $36 $264 $300
Page 441 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 154
Schedule 12.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,622 3.475 % $118 $118 $856 $974
CIP Project Engineering 1,800 3.856 % $131 $131 $950 $1,081
Planning 1,000 2.142 % $73 $73 $528 $601
City Council 500 1.071 % $36 $36 $264 $300
Community Services Group 250 0.536 % $18 $18 $18
Housing Policy/Homelessness 400 0.857 % $29 $29 $211 $240
Solid Waste Recycling 200 0.428 % $15 $15 $106 $121
Office of DEI 100 0.214 % $7 $7 $53 $60
Engineering 500 1.071 % $36 $36 $264 $300
FD705 Whale Rock Fund 410 0.878 % $30 $30 $216 $246
FD602 Sewer Fund 3,364 7.207 % $245 $245 $1,775 $2,020
Disaster Assistance 100 0.214 % $7 $7 $53 $60
FD208 Tourism Bid Fund 175 0.383 % $19 $19 $88 $107
Total 46,675 100.000 %$3,406 $3,406 $21,406 $24,812
(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
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 155
Schedule 12.005
2023
Total Wellness Program
City Administration $44 $44
Community Services Group $18 $18
City Attorney $44 $44
City Clerk $33 $33
Finance $109 $109
Network Services $62 $62
Information Services $62 $62
Human Resources $73 $73
Public Works Administration $420 $420
Facilities Maintenance $300 $300
Fleet $300 $300
CIP Project Engineering $1,081 $1,081
Transportation/Plan Engineering $361 $361
City Council $300 $300
Economic Development $60 $60
Natural Resource Protection $180 $180
Community Promotion $15 $15
Office of DEI $60 $60
Community Development Admin $300 $300
Planning $601 $601
Engineering $300 $300
Building and Safety $931 $931
Housing Policy/Homelessness $240 $240
Parks Maintenance $781 $781
Swim Center Maintenance $60 $60
Urban Forest Services $180 $180
Streets Maintenance $961 $961
Traffic Signals & Lighting $121 $121
Stormwater and Flood Control $381 $381
Solid Waste Recycling $121 $121
Recreation Administration $240 $240
Recreation Facilities $60 $60
Youth Services $480 $480
Community Services $240 $240
Ranger Program $480 $480
Aquatics $60 $60
Golf Course $240 $240
Police Administration $390 $390
Patrol $2,702 $2,702
Investigations $841 $841
Police Support Services $1,232 $1,232
Page 443 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 156
Schedule 12.005
2023
Total Wellness Program
Neighborhood Services $60 $60
Traffic Safety $240 $240
Fire Administration $240 $240
Emergency Response $2,763 $2,763
Hazard Prevention $361 $361
Fire Apparatus Service $121 $121
Disaster Assistance $60 $60
FD208 Tourism Bid Fund $107 $107
FD601 Water Fund $2,035 $2,035
FD602 Sewer Fund $2,020 $2,020
FD611 Parking Fund $974 $974
FD621Transit Fund $121 $121
FD705 Whale Rock Fund $246 $246
Total $24,812 $24,812
Page 444 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 13.01
PUBLIC WORKS ADMINISTRATION
NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the 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, Deputy Director
– Maintenance Operations, Administrative Assistants, and other positions that are assigned to the administration function, both as full-time 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 and Transit. Costs are allocated to the respective funds.
Page 445 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 158
Schedule 13.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,402,863 $1,402,863
Deductions:
ED & TRAINING ($1,111)
Total deductions:($1,111)($1,111)
Allocated additions:
10000000 - Building Charge $19,702 $19,702
1011001 - City Administration $15,541 $4,031 $19,572
1011009 - Community Services Group $160,096 $15,805 $175,901
1011501 - City Attorney $14,945 $2,199 $17,144
1011021 - City Clerk $63,346 $17,357 $80,703
1012000 - Finance $23,345 $3,259 $26,604
1011101 - Network Services $64,433 $6,315 $70,748
1011103 - Information Services $98,843 $8,091 $106,934
1012006 - Finance Support Services $1,161 $86 $1,247
1012007 - Finance Non Departmental $642 $52 $694
1013001 - Human Resources $34,437 $1,949 $36,386
1013003 - Wellness Program $51 $369 $420
1015005 - Facilities Maintenance $37,042 $37,042
1015008 - Fleet $8,546 $8,546
8020000 - Insurance ISF Fund $433,731 $433,731
Total allocated additions:$496,542 $538,832 $1,035,374 $1,035,374
Total to be allocated $1,898,294 $538,832 $2,437,126
Page 446 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 159
Schedule 13.003
2023
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds
Wages & Benefits
SALARIES & WAGES $930,117 $199,789 $483,847 $221,182 $25,299
FRINGE BENEFITS $353,029 $75,831 $183,646 $83,950 $9,602
Other Expense and Cost
SERVICES & SUPPLIES $118,606 $25,477 $61,699 $28,205 $3,225
ED & TRAINING $1,111 $1,111
Departmental Expenditures $1,402,863 $302,208 $729,192 $333,337 $38,126
Cost Adjustments
Deductions ($1,111) ($1,111)
Additions: 1st
Other $496,542 $496,542
Functional Cost $1,898,294 $797,639 $729,192 $333,337 $38,126
Reallocate Admin ($797,639) $528,442 $241,568 $27,629
Allocable Costs $1,898,294 $1,257,634 $574,905 $65,755
1st Allocation $1,898,294 $1,257,634 $574,905 $65,755
Additions: 2nd
Other $538,832 $538,832
Functional Cost $538,832 $538,832
Reallocate Admin ($538,832) $356,980 $163,187 $18,665
Allocable Costs $538,832 $356,980 $163,187 $18,665
2nd Allocation $538,832 $356,980 $163,187 $18,665
Total allocated $2,437,126 $1,614,614 $738,092 $84,420
Page 447 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 160
Schedule 13.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 177 4.869 % $61,238 $61,238 $17,383 $78,621
Urban Forest Services 177 4.869 % $61,238 $61,238 $17,383 $78,621
CIP Project Engineering 1,529 42.063 % $529,002 $529,002 $150,157 $679,159
Fleet 177 4.869 % $61,238 $61,238 $17,383 $78,621
Swim Center Maintenance 164 4.512 % $56,741 $56,741 $16,106 $72,847
Facilities Maintenance 177 4.869 % $61,238 $61,238 $17,383 $78,621
Traffic Signals & Lighting 177 4.869 % $61,238 $61,238 $17,383 $78,621
Streets Maintenance 164 4.512 % $56,741 $56,741 $16,106 $72,847
Stormwater and Flood Control 177 4.869 % $61,238 $61,238 $17,383 $78,621
Transportation/Plan Engineering 626 17.221 % $216,583 $216,583 $61,477 $278,060
Eng Dev Review (Utility Services) 90 2.478 % $31,139 $31,139 $8,836 $39,975
Total 3,635 100.000 %$1,257,634 $1,257,634 $356,980 $1,614,614
(A) Alloc basis:Hours Supervised by Department/Division
Source:
Page 448 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 161
Schedule 13.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 3.206 % $18,432 $18,432 $5,232 $23,664
Facilities Maintenance 500 5.344 % $30,721 $30,721 $8,720 $39,441
Streets Maintenance 1,600 17.099 % $98,306 $98,306 $27,904 $126,210
Stormwater and Flood Control 635 6.786 % $39,015 $39,015 $11,074 $50,089
Traffic Signals & Lighting 200 2.137 % $12,288 $12,288 $3,488 $15,776
Transportation/Plan Engineering 600 6.412 % $36,865 $36,865 $10,464 $47,329
FD621Transit Fund 200 2.137 % $12,288 $12,288 $3,488 $15,776
Parks Maintenance 1,300 13.893 % $79,874 $79,874 $22,672 $102,546
Swim Center Maintenance 100 1.069 % $6,144 $6,144 $1,744 $7,888
Fleet 500 5.344 % $30,721 $30,721 $8,720 $39,441
FD611 Parking Fund 1,622 17.335 % $99,658 $99,658 $28,288 $127,946
CIP Project Engineering 1,800 19.238 % $110,593 $110,593 $31,393 $141,986
Total 9,357 100.000 %$574,905 $574,905 $163,187 $738,092
(A) Alloc basis:Full Time Equivalent by Department/Division Supervised (NOTE: Allocation Units (A) is shown as a whole number, i.e. 4.30 appears as 430)
Source:Staffing Summaries
Page 449 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 162
Schedule 13.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 136 50.000 % $32,878 $32,878 $9,333 $42,211
FD621Transit Fund 136 50.000 % $32,877 $32,877 $9,332 $42,209
Total 272 100.000 %$65,755 $65,755 $18,665 $84,420
(A) Alloc basis:Analysis of Time Worked
Source:
Page 450 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 163
Schedule 13.007
2023
Total Deputy Director/City Engineer Director Enterprise Funds
Facilities Maintenance $118,062 $78,621 $39,441
Fleet $118,062 $78,621 $39,441
CIP Project Engineering $821,145 $679,159 $141,986
Transportation/Plan Engineering $325,389 $278,060 $47,329
Eng Dev Review (Utility Services) $39,975 $39,975
Parks Maintenance $181,167 $78,621 $102,546
Swim Center Maintenance $80,735 $72,847 $7,888
Urban Forest Services $102,285 $78,621 $23,664
Streets Maintenance $199,057 $72,847 $126,210
Traffic Signals & Lighting $94,397 $78,621 $15,776
Stormwater and Flood Control $128,710 $78,621 $50,089
FD611 Parking Fund $170,157 $127,946 $42,211
FD621Transit Fund $57,985 $15,776 $42,209
Total $2,437,126 $1,614,614 $738,092 $84,420
Page 451 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 14.01
FACILITIES MAINTENANCE
NATURE AND EXTENT OF SERVICE
The Facilities Maintenance division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space,
the Utilities Administration building located at 879 Morro, the parking enforcement offices, public safety 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/Janitorial 919 Palm Street – These costs are associated with utility (water, sewer, electric and gas) expenditures and 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 Corporation Yard – These costs are associated with janitorial contract services for the Corporation Yard. Costs are allocated
based on square footage occupied for janitorial services in Corporation 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 452 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 14.01
FACILITIES MAINTENANCE
NATURE AND EXTENT OF SERVICE
CONTINUED
Janitorial Other – These costs are associated with janitorial contract services for other City buildings. Costs are allocated based on square
footage occupied for janitorial services in other buildings by department/division.
Parking Facility Maintenance – These costs are related to the maintenance of the parking structures. Costs are allocated directly to Fund
611, Parking.
Utilities Fund Facility Maintenance – These costs are related to time spent on the maintenance of the Utility structures. Costs are allocated
directly to Water and Sewer, Funds 601 and 602.
Transit Facility Maintenance – These costs are related to time spent on the maintenance of the Transit facilities. Costs are allocated
directly to Transit, Fund 621.
Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are
allocated based on square footage by fund/department/division.
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.
Page 453 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 165
Schedule 14.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,430,582 $1,430,582
Allocated additions:
10000000 - Building Charge $4,300 $4,300
1011001 - City Administration $15,848 $4,111 $19,959
1011501 - City Attorney $15,240 $2,242 $17,482
1011021 - City Clerk $653 $111 $764
1012000 - Finance $57,275 $7,388 $64,663
1011101 - Network Services $40,175 $4,002 $44,177
1011103 - Information Services $7,415 $597 $8,012
1012006 - Finance Support Services $1,184 $87 $1,271
1012007 - Finance Non Departmental $4,202 $341 $4,543
1013001 - Human Resources $24,598 $1,392 $25,990
1013003 - Wellness Program $36 $264 $300
1015001 - Public Works Administration $91,959 $26,103 $118,062
1015008 - Fleet $34,030 $34,030
8020000 - Insurance ISF Fund $54,255 $54,255
Total allocated additions:$262,885 $134,923 $397,808 $397,808
Total to be allocated $1,693,467 $134,923 $1,828,390
Page 454 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 166
Schedule 14.003
2023
Total General &
Admin
Utilities/Janitori
al - City Hall
Utilities/Janitori
al - 919 Palm
Street
Utilities - Corp
Yard
Janitorial -
Corp Yard
Utilities - Other Janitorial -
Other
Parking Facility
Maintenance
Utility Fund
Facilities
MaintenanceWages & Benefits
SALARIES & WAGES $431,615 $97,372 $12,128 $7,208
FRINGE BENEFITS $215,567 $48,632 $6,057 $3,600
Other Expense and Cost
CONTRACT SERVICES $317,533 $42,766 $28,299 $18,788 $93,644
UTILITIES $317,861 $47,381 $25,445 $79,810 $165,225
SOLID WASTE $41,892
SERVICES & SUPPLIES $106,114
Departmental Expenditures $1,430,582 $146,004 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808
Additions: 1st
Other $262,885 $262,885
Functional Cost $1,693,467 $408,889 $90,147 $53,744 $79,810 $18,788 $165,225 $93,644 $18,185 $10,808
Reallocate Admin ($408,889) $28,694 $17,107 $25,404 $5,980 $52,592 $29,807 $5,788 $3,440
Allocable Costs $1,693,467 $118,841 $70,851 $105,214 $24,768 $217,817 $123,451 $23,973 $14,248
1st Allocation $1,693,467 $118,841 $70,851 $105,214 $24,768 $217,817 $123,451 $23,973 $14,248
Additions: 2nd
Other $134,923 $134,923
Functional Cost $134,923 $134,923
Reallocate Admin ($134,923) $9,468 $5,645 $8,383 $1,973 $17,354 $9,836 $1,910 $1,135
Allocable Costs $134,923 $9,468 $5,645 $8,383 $1,973 $17,354 $9,836 $1,910 $1,135
2nd Allocation $134,923 $9,468 $5,645 $8,383 $1,973 $17,354 $9,836 $1,910 $1,135
Total allocated $1,828,390 $128,309 $76,496 $113,597 $26,741 $235,171 $133,287 $25,883 $15,383
Page 455 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 167
Schedule 14.003
2023
Transit
Facilities
Maintenance
Building
Maintenance
Other Direct
Wages & Benefits
SALARIES & WAGES $1,683 $313,224
FRINGE BENEFITS $841 $156,437
Other Expense and Cost
CONTRACT SERVICES $134,036
UTILITIES
SOLID WASTE $41,892
SERVICES & SUPPLIES $104,561 $1,553
Departmental Expenditures $2,524 $616,114 $135,589
Additions: 1st
Other
Functional Cost $2,524 $616,114 $135,589
Reallocate Admin $803 $196,113 $43,161
Allocable Costs $3,327 $812,227 $178,750
1st Allocation $3,327 $812,227 $178,750
Additions: 2nd
Other
Functional Cost
Reallocate Admin $265 $64,712 $14,242
Allocable Costs $265 $64,712 $14,242
2nd Allocation $265 $64,712 $14,242
Total allocated $3,592 $876,939 $192,992
Page 456 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - City Hall
Detail page 168
Schedule 14.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 7.470 % $8,877 $8,877 $8,877
City Council 2,502 19.925 % $23,679 $23,679 $6,289 $29,968
Cultural Activities 110 0.876 % $1,041 $1,041 $276 $1,317
Economic Development 100 0.796 % $946 $946 $251 $1,197
Natural Resource Protection 760 6.052 % $7,193 $7,193 $1,910 $9,103
City Attorney 1,135 9.039 % $10,742 $10,742 $10,742
City Clerk 906 7.215 % $8,574 $8,574 $8,574
Finance 3,537 28.168 % $33,475 $33,475 $33,475
Network Services 1,724 13.729 % $16,316 $16,316 $16,316
FD208 Tourism Bid Fund 81 0.645 % $767 $767 $204 $971
Office of DEI 214 1.704 % $2,025 $2,025 $538 $2,563
Information Services 550 4.381 % $5,206 $5,206 $5,206
Total 12,557 100.000 %$118,841 $118,841 $9,468 $128,309
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 457 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities/Janitorial - 919 Palm Street
Detail page 169
Schedule 14.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 820 4.713 % $3,339 $3,339 $368 $3,707
Engineering 820 4.713 % $3,339 $3,339 $368 $3,707
Building and Safety 2,280 13.104 % $9,284 $9,284 $1,022 $10,306
Public Works Administration 4,430 25.461 % $18,040 $18,040 $18,040
CIP Project Engineering 5,039 28.961 % $20,519 $20,519 $2,260 $22,779
Transportation/Plan Engineering 100 0.575 % $407 $407 $45 $452
Community Development Admin 3,410 19.599 % $13,886 $13,886 $1,529 $15,415
FD621Transit Fund 120 0.690 % $489 $489 $53 $542
Community Services Group 380 2.184 % $1,548 $1,548 $1,548
Total 17,399 100.000 %$70,851 $70,851 $5,645 $76,496
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 458 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Corp Yard
Detail page 170
Schedule 14.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 3,680 12.066 % $12,695 $12,695 $1,011 $13,706
Urban Forest Services 620 2.033 % $2,139 $2,139 $170 $2,309
Streets Maintenance 6,850 22.459 % $23,630 $23,630 $1,883 $25,513
Fleet 10,400 34.098 % $35,876 $35,876 $2,858 $38,734
FD601 Water Fund 4,475 14.672 % $15,437 $15,437 $1,230 $16,667
FD602 Sewer Fund 4,475 14.672 % $15,437 $15,437 $1,231 $16,668
Total 30,500 100.000 %$105,214 $105,214 $8,383 $113,597
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 459 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 171
Schedule 14.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $6,900 $6,900 $550 $7,450
Urban Forest Services 120 4.286 % $1,061 $1,061 $85 $1,146
Streets Maintenance 900 32.143 % $7,961 $7,961 $634 $8,595
Fleet 100 3.571 % $885 $885 $70 $955
FD601 Water Fund 450 16.071 % $3,981 $3,981 $317 $4,298
FD602 Sewer Fund 450 16.072 % $3,980 $3,980 $317 $4,297
Total 2,800 100.000 %$24,768 $24,768 $1,973 $26,741
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 460 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utilities - Other
Detail page 172
Schedule 14.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Wellness Program 1,800 3.902 % $8,499 $8,499 $8,499
Recreation Administration 700 1.517 % $3,305 $3,305 $274 $3,579
Recreation Facilities 40,882 88.620 % $193,029 $193,029 $16,003 $209,032
Youth Services 700 1.517 % $3,305 $3,305 $274 $3,579
Community Services 700 1.517 % $3,305 $3,305 $274 $3,579
Ranger Program 700 1.517 % $3,305 $3,305 $274 $3,579
Traffic Signals & Lighting 650 1.410 % $3,069 $3,069 $255 $3,324
Total 46,132 100.000 %$217,817 $217,817 $17,354 $235,171
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 461 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Other
Detail page 173
Schedule 14.009
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Wellness Program 1,800 4.034 % $4,980 $4,980 $4,980
Recreation Administration 700 1.569 % $1,937 $1,937 $174 $2,111
Human Resources 3,322 7.445 % $9,191 $9,191 $9,191
Recreation Facilities 32,222 72.214 % $89,149 $89,149 $8,024 $97,173
Youth Services 700 1.569 % $1,937 $1,937 $174 $2,111
Community Services 700 1.569 % $1,937 $1,937 $174 $2,111
Ranger Program 700 1.569 % $1,937 $1,937 $174 $2,111
Fire Administration 4,276 9.583 % $11,830 $11,830 $1,065 $12,895
Insurance ISF Fund 200 0.448 % $553 $553 $51 $604
Total 44,620 100.000 %$123,451 $123,451 $9,836 $133,287
(A) Alloc basis:Square Feet by Department
Source:Build Maint Square Footage
Page 462 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Parking Facility Maintenance
Detail page 174
Schedule 14.010
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1 100.000 % $23,973 $23,973 $1,910 $25,883
Total 1 100.000 %$23,973 $23,973 $1,910 $25,883
(A) Alloc basis:Direct Allocation to Parking, Fund 611
Source:Salary & Wage Analysis Worksheet
Page 463 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Utility Fund Facilities Maintenance
Detail page 175
Schedule 14.011
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % $7,124 $7,124 $568 $7,692
FD602 Sewer Fund 50 50.000 % $7,124 $7,124 $567 $7,691
Total 100 100.000 %$14,248 $14,248 $1,135 $15,383
(A) Alloc basis:Direct Allocation to Water and Sewer Funds
Source:Salary & Wage Analysis Worksheet
Page 464 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Transit Facilities Maintenance
Detail page 176
Schedule 14.012
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 100 100.000 % $3,327 $3,327 $265 $3,592
Total 100 100.000 %$3,327 $3,327 $265 $3,592
(A) Alloc basis:Direct Allocation to Fund 621 Transit
Source:Salary & Wage Analysis Worksheet
Page 465 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 177
Schedule 14.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.321 % $10,732 $10,732 $931 $11,663
Cultural Activities 110 0.058 % $472 $472 $41 $513
Economic Development 100 0.053 % $429 $429 $37 $466
Natural Resource Protection 760 0.401 % $3,260 $3,260 $283 $3,543
City Attorney 1,135 0.599 % $4,869 $4,869 $4,869
City Clerk 906 0.478 % $3,886 $3,886 $3,886
Finance 3,537 1.868 % $15,172 $15,172 $15,172
Network Services 1,724 0.910 % $7,395 $7,395 $7,395
Engineering 820 0.433 % $3,517 $3,517 $305 $3,822
Building and Safety 2,280 1.204 % $9,780 $9,780 $848 $10,628
Public Works Administration 4,430 2.340 % $19,002 $19,002 $19,002
Fleet 10,400 5.492 % $44,610 $44,610 $3,869 $48,479
City Administration 938 0.495 % $4,023 $4,023 $4,023
Transportation/Plan Engineering 100 0.053 % $429 $429 $37 $466
Recreation Administration 700 0.370 % $3,003 $3,003 $260 $3,263
Police Administration 5,550 2.931 % $23,806 $23,806 $2,065 $25,871
Fire Administration 5,042 2.663 % $21,627 $21,627 $1,876 $23,503
FD601 Water Fund 6,380 3.369 % $27,367 $27,367 $2,373 $29,740
FD611 Parking Fund 7,025 3.710 % $30,133 $30,133 $2,613 $32,746
FD602 Sewer Fund 6,380 3.369 % $27,367 $27,367 $2,373 $29,740
FD621Transit Fund 120 0.063 % $515 $515 $45 $560
Wellness Program 1,800 0.951 % $7,721 $7,721 $7,721
Community Development Admin 3,410 1.801 % $14,627 $14,627 $1,269 $15,896
Planning 1,436 0.758 % $6,160 $6,160 $534 $6,694
Parks Maintenance 3,680 1.943 % $15,785 $15,785 $1,369 $17,154
Urban Forest Services 620 0.327 % $2,659 $2,659 $231 $2,890
Streets Maintenance 6,850 3.618 % $29,383 $29,383 $2,548 $31,931
Traffic Signals & Lighting 650 0.343 % $2,788 $2,788 $242 $3,030
Youth Services 700 0.370 % $3,003 $3,003 $260 $3,263
Community Services 700 0.370 % $3,003 $3,003 $260 $3,263
Ranger Program 700 0.370 % $3,003 $3,003 $260 $3,263
Patrol 5,550 2.931 % $23,806 $23,806 $2,065 $25,871
Investigations 5,550 2.931 % $23,806 $23,806 $2,065 $25,871
Police Support Services 11,100 5.862 % $47,613 $47,613 $4,129 $51,742
Neighborhood Services 5,550 2.931 % $23,806 $23,806 $2,065 $25,871
Traffic Safety 5,550 2.931 % $23,806 $23,806 $2,065 $25,871
Emergency Response 5,042 2.663 % $21,627 $21,627 $1,876 $23,503
Hazard Prevention 5,042 2.663 % $21,627 $21,627 $1,876 $23,503
Training Services 5,042 2.663 % $21,627 $21,627 $1,876 $23,503
Fire Station 5,042 2.663 % $21,627 $21,627 $1,876 $23,503
Disaster Assistance 5,042 2.663 % $21,627 $21,627 $1,876 $23,503
Page 466 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 178
Schedule 14.013
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Recreation Facilities 43,096 22.759 % $184,858 $184,858 $16,032 $200,890
FD208 Tourism Bid Fund 81 0.043 % $347 $347 $30 $377
CIP Project Engineering 5,039 2.661 % $21,614 $21,614 $1,875 $23,489
Office of DEI 214 0.113 % $918 $918 $77 $995
Community Services Group 380 0.201 % $1,630 $1,630 $1,630
Information Services 550 0.291 % $2,362 $2,362 $2,362
Total 189,355 100.000 %$812,227 $812,227 $64,712 $876,939
(A) Alloc basis:Maintenance Square Footage by Fund/Department
Source:Build Maint Square Footage
Page 467 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Other Direct
Detail page 179
Schedule 14.014
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 58,191 42.917 % $76,714 $76,714 $6,710 $83,424
Fire Administration 7,409 5.464 % $9,767 $9,767 $854 $10,621
Human Resources 12,077 8.907 % $15,921 $15,921 $15,921
All Other 57,912 42.712 % $76,348 $76,348 $6,678 $83,026
Total 135,589 100.000 %$178,750 $178,750 $14,242 $192,992
(A) Alloc basis:
Source:
Page 468 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 180
Schedule 14.015
2023
Total Utilities/Janitoria
l - City Hall
Utilities/Janitoria
l - 919 Palm
Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Utility Fund
Facilities
MaintenanceCity Administration $12,900 $8,877
Community Services Group $3,178 $1,548
City Attorney $15,611 $10,742
City Clerk $12,460 $8,574
Finance $48,647 $33,475
Network Services $23,711 $16,316
Information Services $7,568 $5,206
Human Resources $25,112 $9,191
Wellness Program $21,200 $8,499 $4,980
Public Works Administration $37,042 $18,040
Fleet $88,168 $38,734 $955
CIP Project Engineering $46,268 $22,779
Transportation/Plan Engineering $918 $452
Insurance ISF Fund $604 $604
City Council $41,631 $29,968
Cultural Activities $1,830 $1,317
Economic Development $1,663 $1,197
Natural Resource Protection $12,646 $9,103
Office of DEI $3,558 $2,563
Community Development Admin $31,311 $15,415
Planning $10,401 $3,707
Engineering $7,529 $3,707
Building and Safety $20,934 $10,306
Parks Maintenance $121,734 $13,706 $7,450
Urban Forest Services $6,345 $2,309 $1,146
Streets Maintenance $66,039 $25,513 $8,595
Traffic Signals & Lighting $6,354 $3,324
Recreation Administration $8,953 $3,579 $2,111
Recreation Facilities $507,095 $209,032 $97,173
Youth Services $8,953 $3,579 $2,111
Community Services $8,953 $3,579 $2,111
Ranger Program $8,953 $3,579 $2,111
Police Administration $25,871
Patrol $25,871
Investigations $25,871
Police Support Services $51,742
Neighborhood Services $25,871
Traffic Safety $25,871
Fire Administration $47,019 $12,895
Emergency Response $23,503
Page 469 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 181
Schedule 14.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
City Administration $4,023
Community Services Group $1,630
City Attorney $4,869
City Clerk $3,886
Finance $15,172
Network Services $7,395
Information Services $2,362
Human Resources $15,921
Wellness Program $7,721
Public Works Administration $19,002
Fleet $48,479
CIP Project Engineering $23,489
Transportation/Plan Engineering $466
Insurance ISF Fund
City Council $11,663
Cultural Activities $513
Economic Development $466
Natural Resource Protection $3,543
Office of DEI $995
Community Development Admin $15,896
Planning $6,694
Engineering $3,822
Building and Safety $10,628
Parks Maintenance $17,154 $83,424
Urban Forest Services $2,890
Streets Maintenance $31,931
Traffic Signals & Lighting $3,030
Recreation Administration $3,263
Recreation Facilities $200,890
Youth Services $3,263
Community Services $3,263
Ranger Program $3,263
Police Administration $25,871
Patrol $25,871
Investigations $25,871
Police Support Services $51,742
Neighborhood Services $25,871
Traffic Safety $25,871
Fire Administration $23,503 $10,621
Emergency Response $23,503
Page 470 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 182
Schedule 14.015
2023
Total Utilities/Janitoria
l - City Hall
Utilities/Janitoria
l - 919 Palm
Street
Utilities - Corp
Yard
Janitorial - Corp
Yard
Utilities - Other Janitorial - Other Parking Facility
Maintenance
Utility Fund
Facilities
MaintenanceHazard Prevention $23,503
Training Services $23,503
Fire Station $23,503
Disaster Assistance $23,503
FD208 Tourism Bid Fund $1,348 $971
FD601 Water Fund $58,397 $16,667 $4,298 $7,692
FD602 Sewer Fund $58,396 $16,668 $4,297 $7,691
FD611 Parking Fund $58,629 $25,883
FD621Transit Fund $4,694 $542
All Other $83,026
Total $1,828,390 $128,309 $76,496 $113,597 $26,741 $235,171 $133,287 $25,883 $15,383
Page 471 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 183
Schedule 14.015
2023
Transit Facilities
Maintenance
Building
Maintenance
Other Direct
Hazard Prevention $23,503
Training Services $23,503
Fire Station $23,503
Disaster Assistance $23,503
FD208 Tourism Bid Fund $377
FD601 Water Fund $29,740
FD602 Sewer Fund $29,740
FD611 Parking Fund $32,746
FD621Transit Fund $3,592 $560
All Other $83,026
Total $3,592 $876,939 $192,992
Page 472 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 15.01
FLEET
NATURE AND EXTENT OF SERVICE
The Fleet division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit
programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle
and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental
protection.
Costs are allocated as follows:
Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the
type of equipment used. A Vehicle Equivalent Unit (VEU) 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.
Fuel – These costs are associated with fuel expenditure. Fuel costs are allocated directly to department and funds.
Page 473 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Costs to be allocated
Detail page 185
Schedule 15.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,421,074 $1,421,074
Deductions:
DISALLOWED MAINT/EQUIP MAINT ($14,397)
Total deductions:($14,397)($14,397)
Allocated additions:
10000000 - Building Charge $491 $491
1011001 - City Administration $15,743 $4,083 $19,826
1011501 - City Attorney $15,139 $2,227 $17,366
1011021 - City Clerk $653 $111 $764
1012000 - Finance $33,550 $4,530 $38,080
1011101 - Network Services $32,491 $3,251 $35,742
1011103 - Information Services $7,415 $597 $8,012
1012006 - Finance Support Services $1,176 $87 $1,263
1012007 - Finance Non Departmental $4,816 $391 $5,207
1013001 - Human Resources $24,598 $1,392 $25,990
1013003 - Wellness Program $36 $264 $300
1015001 - Public Works Administration $91,959 $26,103 $118,062
1015005 - Facilities Maintenance $81,371 $6,797 $88,168
8020000 - Insurance ISF Fund $60,524 $60,524
Total allocated additions:$309,438 $110,357 $419,795 $419,795
Total to be allocated $1,716,115 $110,357 $1,826,472
Page 474 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 186
Schedule 15.003
2023
Total General & Admin Fleet Fuel
Wages & Benefits
SALARIES & WAGES $321,928 $321,928
FRINGE BENEFITS $201,266 $201,266
Other Expense and Cost
SERVICE & SUPPLIES $446,012 $446,012
FUEL $437,471 $437,471
DISALLOWED MAINT/EQUIP MAINT $14,397 $14,397
Departmental Expenditures $1,421,074 $14,397 $969,206 $437,471
Cost Adjustments
Deductions ($14,397) ($14,397)
Additions: 1st
Other $309,438 $309,438
Functional Cost $1,716,115 $309,438 $969,206 $437,471
Reallocate Admin ($309,438) $213,204 $96,234
Allocable Costs $1,716,115 $1,182,410 $533,705
1st Allocation $1,716,115 $1,182,410 $533,705
Additions: 2nd
Other $110,357 $110,357
Functional Cost $110,357 $110,357
Reallocate Admin ($110,357) $76,036 $34,321
Allocable Costs $110,357 $76,036 $34,321
2nd Allocation $110,357 $76,036 $34,321
Total allocated $1,826,472 $1,258,446 $568,026
Page 475 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 187
Schedule 15.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 17 1.688 % $19,961 $19,961 $1,324 $21,285
Network Services 10 0.993 % $11,742 $11,742 $11,742
Golf Course 22 2.185 % $25,832 $25,832 $1,714 $27,546
Ranger Program 47 4.667 % $55,187 $55,187 $3,662 $58,849
Investigations 56 5.561 % $65,755 $65,755 $4,363 $70,118
Patrol 113 11.221 % $132,684 $132,684 $8,803 $141,487
Traffic Safety 35 3.476 % $41,097 $41,097 $2,727 $43,824
Police Administration 23 2.284 % $27,006 $27,006 $1,792 $28,798
Facilities Maintenance 13 1.291 % $15,264 $15,264 $15,264
FD611 Parking Fund 10 0.993 % $11,742 $11,742 $779 $12,521
Parks Maintenance 102 10.129 % $119,767 $119,767 $7,946 $127,713
Stormwater and Flood Control 19 1.887 % $22,310 $22,310 $1,480 $23,790
Streets Maintenance 180 17.875 % $211,354 $211,354 $14,023 $225,377
FD705 Whale Rock Fund 20 1.986 % $23,484 $23,484 $1,558 $25,042
FD602 Sewer Fund 135 13.406 % $158,516 $158,516 $10,517 $169,033
Natural Resource Protection 3 0.298 % $3,523 $3,523 $234 $3,757
City Administration 3 0.298 % $3,523 $3,523 $3,523
Swim Center Maintenance 1 0.099 % $1,174 $1,174 $78 $1,252
Recreation Administration 6 0.596 % $7,045 $7,045 $467 $7,512
All Other 25 2.483 % $29,355 $29,355 $1,948 $31,303
Police Support Services 5 0.497 % $5,871 $5,871 $390 $6,261
Aquatics 2 0.199 % $2,348 $2,348 $156 $2,504
FD601 Water Fund 89 8.838 % $104,503 $104,503 $6,934 $111,437
Public Works Administration 5 0.497 % $5,871 $5,871 $5,871
Traffic Signals & Lighting 16 1.589 % $18,787 $18,787 $1,246 $20,033
CIP Project Engineering 12 1.192 % $14,090 $14,090 $935 $15,025
Neighborhood Services 5 0.497 % $5,871 $5,871 $390 $6,261
Planning 4 0.397 % $4,697 $4,697 $312 $5,009
Transportation/Plan Engineering 4 0.397 % $4,697 $4,697 $312 $5,009
Urban Forest Services 25 2.481 % $29,354 $29,354 $1,946 $31,300
Total 1,007 100.000 %$1,182,410 $1,182,410 $76,036 $1,258,446
(A) Alloc basis:Count of Vehicle Equivalent Unit by Department/Division
Source:Fleet Master spreadsheet
Page 476 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 188
Schedule 15.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Swim Center Maintenance 259 0.059 % $316 $316 $21 $337
Building and Safety 5,186 1.185 % $6,327 $6,327 $427 $6,754
CIP Project Engineering 9,865 2.255 % $12,035 $12,035 $813 $12,848
Facilities Maintenance 15,382 3.516 % $18,766 $18,766 $18,766
FD601 Water Fund 38,621 8.828 % $47,117 $47,117 $3,182 $50,299
FD602 Sewer Fund 36,983 8.454 % $45,118 $45,118 $3,047 $48,165
FD611 Parking Fund 10,051 2.298 % $12,262 $12,262 $828 $13,090
FD705 Whale Rock Fund 7,224 1.651 % $8,813 $8,813 $595 $9,408
Golf Course 1,189 0.272 % $1,451 $1,451 $98 $1,549
Investigations 27,968 6.393 % $34,120 $34,120 $2,304 $36,424
Natural Resource Protection 1,681 0.384 % $2,051 $2,051 $138 $2,189
Neighborhood Services 3,972 0.908 % $4,846 $4,846 $327 $5,173
Network Services 3,320 0.759 % $4,050 $4,050 $4,050
Parks Maintenance 38,902 8.892 % $47,460 $47,460 $3,205 $50,665
Patrol 103,340 23.622 % $126,073 $126,073 $8,514 $134,587
Planning 4,456 1.019 % $5,436 $5,436 $367 $5,803
Police Administration 14,140 3.232 % $17,250 $17,250 $1,165 $18,415
Police Support Services 5,085 1.162 % $6,204 $6,204 $419 $6,623
Public Works Administration 2,193 0.501 % $2,675 $2,675 $2,675
Ranger Program 16,065 3.672 % $19,599 $19,599 $1,324 $20,923
Recreation Administration 2,760 0.631 % $3,367 $3,367 $227 $3,594
Stormwater and Flood Control 11,970 2.736 % $14,603 $14,603 $986 $15,589
Streets Maintenance 60,805 13.899 % $74,181 $74,181 $5,010 $79,191
Traffic Signals & Lighting 7,209 1.648 % $8,795 $8,795 $594 $9,389
Transportation/Plan Engineering 523 0.120 % $638 $638 $43 $681
Urban Forest Services 3,069 0.702 % $3,744 $3,744 $253 $3,997
All Other 5,253 1.202 % $6,408 $6,408 $434 $6,842
Total 437,471 100.000 %$533,705 $533,705 $34,321 $568,026
(A) Alloc basis:Fuel Costs by Department and Fund
Source:
Page 477 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 189
Schedule 15.006
2023
Total Fleet Fuel
City Administration $3,523 $3,523
Network Services $15,792 $11,742 $4,050
Public Works Administration $8,546 $5,871 $2,675
Facilities Maintenance $34,030 $15,264 $18,766
CIP Project Engineering $27,873 $15,025 $12,848
Transportation/Plan Engineering $5,690 $5,009 $681
Natural Resource Protection $5,946 $3,757 $2,189
Planning $10,812 $5,009 $5,803
Building and Safety $28,039 $21,285 $6,754
Parks Maintenance $178,378 $127,713 $50,665
Swim Center Maintenance $1,589 $1,252 $337
Urban Forest Services $35,297 $31,300 $3,997
Streets Maintenance $304,568 $225,377 $79,191
Traffic Signals & Lighting $29,422 $20,033 $9,389
Stormwater and Flood Control $39,379 $23,790 $15,589
Recreation Administration $11,106 $7,512 $3,594
Ranger Program $79,772 $58,849 $20,923
Aquatics $2,504 $2,504
Golf Course $29,095 $27,546 $1,549
Police Administration $47,213 $28,798 $18,415
Patrol $276,074 $141,487 $134,587
Investigations $106,542 $70,118 $36,424
Police Support Services $12,884 $6,261 $6,623
Neighborhood Services $11,434 $6,261 $5,173
Traffic Safety $43,824 $43,824
FD601 Water Fund $161,736 $111,437 $50,299
FD602 Sewer Fund $217,198 $169,033 $48,165
FD611 Parking Fund $25,611 $12,521 $13,090
FD705 Whale Rock Fund $34,450 $25,042 $9,408
All Other $38,145 $31,303 $6,842
Total $1,826,472 $1,258,446 $568,026
Page 478 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 16.01
CIP PROJECT ENGINEERING
NATURE AND EXTENT OF SERVICE
The CIP Project Engineering division is responsible for overseeing the design and construction (including inspection) of all construction projects in
the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and
flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The
program’s 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. Costs are identified but not allocated.
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 fund as a matter of policy.
Page 479 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 191
Schedule 16.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,683,531 $2,683,531
Allocated additions:
10000000 - Building Charge $22,410 $22,410
1011001 - City Administration $29,728 $7,711 $37,439
1011501 - City Attorney $28,588 $4,206 $32,794
1011021 - City Clerk $2,352 $400 $2,752
1012000 - Finance $43,648 $5,932 $49,580
1011101 - Network Services $96,750 $9,711 $106,461
1011103 - Information Services $26,694 $2,149 $28,843
1012006 - Finance Support Services $2,220 $164 $2,384
1012007 - Finance Non Departmental $587 $48 $635
1013001 - Human Resources $89,002 $5,011 $94,013
1013003 - Wellness Program $131 $950 $1,081
1015001 - Public Works Administration $639,595 $181,550 $821,145
1015005 - Facilities Maintenance $42,133 $4,135 $46,268
1015008 - Fleet $26,125 $1,748 $27,873
8020000 - Insurance ISF Fund $46,840 $46,840
Total allocated additions:$1,049,963 $270,555 $1,320,518 $1,320,518
Departmental cost adjustments:
SALARIES $191,653
Total departmental cost adjustments:$191,653 $191,653
Total to be allocated $3,925,147 $270,555 $4,195,702
Page 480 of 888
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04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 192
Schedule 16.003
2023
Total General & Admin Engineering Administration Engineering Project Engineering
Wages & Benefits
SALARIES & WAGES $1,750,954 $478,711 $809,116 $463,127
FRINGE BENEFITS $823,132 $225,044 $380,369 $217,719
Other Expense and Cost
SERVICES & SUPPLIES $109,445 $29,922 $50,575 $28,948
Departmental Expenditures $2,683,531 $733,677 $1,240,060 $709,794
Cost Adjustments
SALARIES $191,653 $52,398 $88,563 $50,692
Additions: 1st
Other $1,049,963 $1,049,963
Functional Cost $3,925,147 $1,049,963 $786,075 $1,328,623 $760,486
Reallocate Admin ($1,049,963) $287,060 $485,188 $277,715
Allocable Costs $3,925,147 $1,073,135 $1,813,811 $1,038,201
Unallocated ($2,886,946) ($1,073,135) ($1,813,811)
1st Allocation $1,038,201 $1,038,201
Additions: 2nd
Other $270,555 $270,555
Functional Cost $270,555 $270,555
Reallocate Admin ($270,555) $73,970 $125,024 $71,561
Allocable Costs $270,555 $73,970 $125,024 $71,561
Unallocated ($198,994) ($73,970) ($125,024)
2nd Allocation $71,561 $71,561
Total allocated $1,109,762 $1,109,762
Page 481 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 193
Schedule 16.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 313 11.834 % $122,857 ($70,912) $51,945 $8,468 $60,413
FD507 Transportation Impact Fee Fund 303 11.456 % $118,932 $118,932 $8,198 $127,130
FD404 Major Facility Replacement Fund 192 7.259 % $75,363 $75,363 $5,195 $80,558
FD602 Sewer Fund 713 26.957 % $279,863 ($99,660) $180,203 $19,290 $199,493
FD611 Parking Fund 593 22.420 % $232,761 ($21,082) $211,679 $16,044 $227,723
FD621Transit Fund 213 8.053 % $83,606 $83,606 $5,763 $89,369
FD401 Capital Outlay Engineering 298 11.267 % $116,969 $116,969 $8,062 $125,031
All Other 20 0.754 % $7,850 $7,850 $541 $8,391
Subtotal 2,645 100.000 %$1,038,201 ($191,654)$846,547 $71,561 $918,108
Direct Billed $191,654 $191,654 $191,654
Total 2,645 100.000 %$1,038,201 $0 $1,038,201 $71,561 $1,109,762
(A) Alloc basis:Number of Project Hours by Fund
Source:
Page 482 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 194
Schedule 16.005
2023
Total Project Engineering
FD401 Capital Outlay Engineering $125,031 $125,031
FD404 Major Facility Replacement Fund $80,558 $80,558
FD507 Transportation Impact Fee Fund $127,130 $127,130
FD601 Water Fund $60,413 $60,413
FD602 Sewer Fund $199,493 $199,493
FD611 Parking Fund $227,723 $227,723
FD621Transit Fund $89,369 $89,369
All Other $8,391 $8,391
Subtotal $918,108 $918,108
Direct Billed $191,654 $191,654
Total $1,109,762 $1,109,762
Page 483 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 17.01
TRANSPORTATION PLAN/ENGINEERING
NATURE AND EXTENT OF SERVICE
The Transportation Planning and Engineering division is responsible for providing and overseeing analysis, planning, operations, design, and
construction of the City’s traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion
and air pollution; 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 484 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 196
Schedule 17.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,187,300 $1,187,300
Allocated additions:
10000000 - Building Charge $445 $445
1011001 - City Administration $13,153 $3,412 $16,565
1011501 - City Attorney $12,648 $1,861 $14,509
1011021 - City Clerk $784 $133 $917
1012000 - Finance $19,571 $2,728 $22,299
1011101 - Network Services $38,610 $3,868 $42,478
1011103 - Information Services $8,898 $716 $9,614
1012006 - Finance Support Services $982 $73 $1,055
1012007 - Finance Non Departmental $949 $77 $1,026
1013001 - Human Resources $29,517 $1,670 $31,187
1013003 - Wellness Program $44 $317 $361
1015001 - Public Works Administration $253,448 $71,941 $325,389
1015005 - Facilities Maintenance $836 $82 $918
1015008 - Fleet $5,335 $355 $5,690
8020000 - Insurance ISF Fund $23,303 $23,303
Total allocated additions:$385,220 $110,536 $495,756 $495,756
Total to be allocated $1,572,520 $110,536 $1,683,056
Page 485 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 197
Schedule 17.003
2023
Total General & Admin Gen & Admin/Capital
Outlay
Parking Transit Development Review Long Range Plan
Wages & Benefits
SALARIES & WAGES $691,168 $444,974 $23,431 $17,072 $122,751 $82,940
FRINGE BENEFITS $319,238 $205,525 $10,822 $7,885 $56,697 $38,309
Other Expense and Cost
SERVICES & SUPPLIES $176,894 $113,884 $5,997 $4,369 $31,416 $21,228
Departmental Expenditures $1,187,300 $764,383 $40,250 $29,326 $210,864 $142,477
Additions: 1st
Other $385,220 $385,220
Functional Cost $1,572,520 $385,220 $764,383 $40,250 $29,326 $210,864 $142,477
Reallocate Admin ($385,220) $248,004 $13,059 $9,515 $68,415 $46,227
Allocable Costs $1,572,520 $1,012,387 $53,309 $38,841 $279,279 $188,704
Unallocated ($1,012,387) ($1,012,387)
1st Allocation $560,133 $53,309 $38,841 $279,279 $188,704
Additions: 2nd
Other $110,536 $110,536
Functional Cost $110,536 $110,536
Reallocate Admin ($110,536) $71,163 $3,747 $2,730 $19,631 $13,265
Allocable Costs $110,536 $71,163 $3,747 $2,730 $19,631 $13,265
Unallocated ($71,163) ($71,163)
2nd Allocation $39,373 $3,747 $2,730 $19,631 $13,265
Total allocated $599,506 $57,056 $41,571 $298,910 $201,969
Page 486 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 198
Schedule 17.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 100 100.000 % $53,309 $53,309 $3,747 $57,056
Total 100 100.000 %$53,309 $53,309 $3,747 $57,056
(A) Alloc basis:Direct Allocation to Fund 611 Parking
Source:
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 199
Schedule 17.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 100 100.000 % $38,841 $38,841 $2,730 $41,571
Total 100 100.000 %$38,841 $38,841 $2,730 $41,571
(A) Alloc basis:Direct Allocation to Fund 621 Transit
Source:
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 200
Schedule 17.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 100 100.000 % $279,279 $279,279 $19,631 $298,910
Total 100 100.000 %$279,279 $279,279 $19,631 $298,910
(A) Alloc basis:Direct Allocation to Development Review
Source:
Page 489 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 201
Schedule 17.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 100 100.000 % $188,704 $188,704 $13,265 $201,969
Total 100 100.000 %$188,704 $188,704 $13,265 $201,969
(A) Alloc basis:Direct Allocation to Long Range Plan
Source:
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 202
Schedule 17.008
2023
Total Parking Transit Development Review Long Range Plan
Planning $298,910 $298,910
Engineering $201,969 $201,969
FD611 Parking Fund $57,056 $57,056
FD621Transit Fund $41,571 $41,571
Total $599,506 $57,056 $41,571 $298,910 $201,969
Page 491 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 18.01
INSURANCE FUND
NATURE AND EXTENT OF SERVICE
The Insurance 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 total operating expenditures 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 the following:
o Public Safety Work Comp – Allocated directly to Police and Fire Administration
o All Other Employees – Allocated based on full time equivalent (FTE) by fund/department/division.
Liability Premiums – These are costs associated with liability insurance premiums and self-funded claims. Costs are allocated as follows:
o Direct – Allocated directly to Police Administration, Public Works Administration and Community Development Administration.
o All Other Liability Premiums – Allocated based on total operating expenditures by fund/department/division, or if appropriate, to
specific department.
Page 492 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 204
Schedule 18.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $5,710,479 $5,710,479
Allocated additions:
1011001 - City Administration $63,261 $16,409 $79,670
1011501 - City Attorney $60,834 $8,949 $69,783
1012000 - Finance $82,252 $12,748 $95,000
1012006 - Finance Support Services $4,725 $349 $5,074
1012007 - Finance Non Departmental $15,369 $1,248 $16,617
1015005 - Facilities Maintenance $553 $51 $604
Total allocated additions:$226,994 $39,754 $266,748 $266,748
Total to be allocated $5,937,473 $39,754 $5,977,227
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 205
Schedule 18.003
2023
Total General & Admin Risk Management WComp Premiums -
PS
WC Premiums Liability Premiums -
Direct
Liability Premium
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
RISK MANAGEMENT $515,818 $515,818
WC PREMIUMS - PS $1,849,193 $1,849,193
WC PREMIUMS $995,720 $995,720
LIABILITY PREMIUMS - DIRECT $1,142,663 $1,142,663
LIABILITY PREMIUMS $1,207,085 $1,207,085
Departmental Expenditures $5,710,479 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085
Additions: 1st
Other $226,994 $226,994
Functional Cost $5,937,473 $226,994 $515,818 $1,849,193 $995,720 $1,142,663 $1,207,085
Reallocate Admin ($226,994) $20,504 $73,506 $39,580 $45,421 $47,983
Allocable Costs $5,937,473 $536,322 $1,922,699 $1,035,300 $1,188,084 $1,255,068
1st Allocation $5,937,473 $536,322 $1,922,699 $1,035,300 $1,188,084 $1,255,068
Additions: 2nd
Other $39,754 $39,754
Functional Cost $39,754 $39,754
Reallocate Admin ($39,754) $3,591 $12,873 $6,932 $7,955 $8,403
Allocable Costs $39,754 $3,591 $12,873 $6,932 $7,955 $8,403
2nd Allocation $39,754 $3,591 $12,873 $6,932 $7,955 $8,403
Total allocated $5,977,227 $539,913 $1,935,572 $1,042,232 $1,196,039 $1,263,471
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 206
Schedule 18.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.120 % $643 $643 $5 $648
Economic Development 812,262 2.433 % $13,051 $13,051 $109 $13,160
Natural Resource Protection 266,214 0.798 % $4,277 $4,277 $36 $4,313
Community Promotion 377,056 1.130 % $6,058 $6,058 $50 $6,108
City Attorney 286,577 0.859 % $4,605 $4,605 $4,605
City Clerk 174,452 0.523 % $2,803 $2,803 $2,803
Finance 411,056 1.231 % $6,605 $6,605 $6,605
Network Services 2,158,515 6.467 % $34,683 $34,683 $34,683
Information Services 46,646 0.140 % $750 $750 $750
Human Resources 698,539 2.093 % $11,224 $11,224 $11,224
Community Development Admin 173,129 0.519 % $2,782 $2,782 $23 $2,805
Commissions & Committees 4,735 0.014 % $76 $76 $1 $77
Planning 296,679 0.889 % $4,767 $4,767 $40 $4,807
Public Works Administration 119,717 0.359 % $1,924 $1,924 $1,924
Parks Maintenance 2,110,602 6.323 % $33,913 $33,913 $282 $34,195
Swim Center Maintenance 529,698 1.587 % $8,511 $8,511 $71 $8,582
Urban Forest Services 149,745 0.449 % $2,406 $2,406 $20 $2,426
Facilities Maintenance 783,400 2.347 % $12,588 $12,588 $12,588
Streets Maintenance 955,154 2.862 % $15,347 $15,347 $128 $15,475
Traffic Signals & Lighting 296,478 0.888 % $4,764 $4,764 $40 $4,804
Fleet 897,880 2.690 % $14,427 $14,427 $14,427
City Administration 213,358 0.639 % $3,428 $3,428 $3,428
Transportation/Plan Engineering 176,894 0.530 % $2,842 $2,842 $2,842
Recreation Administration 86,190 0.258 % $1,385 $1,385 $12 $1,397
Recreation Facilities 55,201 0.165 % $887 $887 $7 $894
Youth Services 161,220 0.483 % $2,590 $2,590 $22 $2,612
Community Services 155,320 0.465 % $2,496 $2,496 $21 $2,517
Aquatics 88,161 0.264 % $1,417 $1,417 $12 $1,429
Golf Course 242,671 0.727 % $3,899 $3,899 $32 $3,931
Police Administration 951,147 2.850 % $15,283 $15,283 $127 $15,410
Patrol 170,709 0.511 % $2,743 $2,743 $23 $2,766
Investigations 102,868 0.308 % $1,653 $1,653 $14 $1,667
Police Support Services 166,078 0.498 % $2,669 $2,669 $22 $2,691
Neighborhood Services 39,042 0.117 % $627 $627 $5 $632
Traffic Safety 27,351 0.082 % $439 $439 $4 $443
Fire Administration 217,063 0.650 % $3,488 $3,488 $29 $3,517
Emergency Response 146,507 0.439 % $2,354 $2,354 $20 $2,374
Fire Apparatus Service 220,011 0.659 % $3,535 $3,535 $29 $3,564
Hazard Prevention 85,849 0.257 % $1,379 $1,379 $11 $1,390
Training Services 129,620 0.388 % $2,083 $2,083 $17 $2,100
Disaster Assistance 20,019 0.060 % $322 $322 $3 $325
Page 495 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 207
Schedule 18.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,719,953 5.153 % $27,636 $27,636 $230 $27,866
FD611 Parking Fund 1,563,224 4.683 % $25,118 $25,118 $209 $25,327
FD602 Sewer Fund 3,229,062 9.674 % $51,884 $51,884 $432 $52,316
FD621Transit Fund 974,320 2.919 % $15,655 $15,655 $130 $15,785
FD705 Whale Rock Fund 568,828 1.704 % $9,140 $9,140 $76 $9,216
FD711 Hazardous Mat Task Force Fund 46,211 0.138 % $743 $743 $6 $749
Finance Non Departmental 222,242 0.666 % $3,571 $3,571 $3,571
CIP Project Engineering 109,445 0.328 % $1,759 $1,759 $1,759
Solid Waste Recycling 44,896 0.135 % $721 $721 $6 $727
Community Services Group 115,198 0.345 % $1,851 $1,851 $1,851
Building and Safety 911,580 2.731 % $14,647 $14,647 $122 $14,769
Stormwater and Flood Control 238,293 0.714 % $3,829 $3,829 $32 $3,861
FD206 Law Enforcement Grant Fund 20,203 0.061 % $325 $325 $3 $328
FD601 Water Fund 2,610,669 7.821 % $41,948 $41,948 $349 $42,297
Office of DEI 718,456 2.152 % $11,544 $11,544 $96 $11,640
Engineering 45,134 0.135 % $725 $725 $6 $731
Housing Policy/Homelessness 471,850 1.414 % $7,582 $7,582 $63 $7,645
Mobile Crisis Unit 99,532 0.298 % $1,599 $1,599 $13 $1,612
Cultural Activities 348,269 1.043 % $5,596 $5,596 $47 $5,643
Finance Support Services 90,179 0.270 % $1,449 $1,449 $1,449
Wellness Program 3,201 0.010 % $51 $51 $51
Jack House 5,101 0.015 % $82 $82 $1 $83
Recruit Academy 66,984 0.201 % $1,076 $1,076 $9 $1,085
Fire Station 29,180 0.087 % $469 $469 $4 $473
FD202 Downtown Bid Fund 271,977 0.815 % $4,370 $4,370 $36 $4,406
FD212 San Luis Ranch CFD 8,398 0.025 % $135 $135 $1 $136
FD406 Public Safety Equip Replacement Fund 442,726 1.326 % $7,114 $7,114 $59 $7,173
FD701 General Agency Fund 1,217,765 3.648 % $19,567 $19,567 $163 $19,730
FD712 City Of SLO PEG Fund 44,188 0.132 % $710 $710 $6 $716
FD713 SLCUSD PEG Fund 92,697 0.278 % $1,489 $1,489 $12 $1,501
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.019 % $104 $104 $1 $105
Ranger Program 68,110 0.204 % $1,094 $1,094 $9 $1,103
Orcutt Area Specific Plan 109,740 0.329 % $1,763 $1,763 $15 $1,778
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $17 $17 $17
FD213 Avila Ranch CFE 4,923 0.015 % $79 $79 $1 $80
FD504 LOVR Impact Fee Fund 114,635 0.343 % $1,842 $1,842 $15 $1,857
FD505 Affordable Housing Fund 1,700,000 5.095 % $27,315 $27,315 $224 $27,539
Total 33,378,584 100.000 %$536,322 $536,322 $3,591 $539,913
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 496 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 208
Schedule 18.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:Staffing Summaries
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 209
Schedule 18.005
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $961,350 $961,350 $6,437 $967,787
Fire Administration 50 50.000 % $961,349 $961,349 $6,436 $967,785
Total 100 100.000 %$1,922,699 $1,922,699 $12,873 $1,935,572
(A) Alloc basis:Direct Allocation to Police & Fire Administration
Source:
Page 498 of 888
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 210
Schedule 18.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 300 0.658 % $6,807 $6,807 $59 $6,866
Facilities Maintenance 500 1.096 % $11,346 $11,346 $11,346
Streets Maintenance 1,600 3.507 % $36,306 $36,306 $313 $36,619
Stormwater and Flood Control 635 1.392 % $14,409 $14,409 $124 $14,533
Traffic Signals & Lighting 200 0.438 % $4,538 $4,538 $39 $4,577
Transportation/Plan Engineering 600 1.315 % $13,615 $13,615 $13,615
Recreation Administration 400 0.877 % $9,077 $9,077 $78 $9,155
Recreation Facilities 100 0.219 % $2,269 $2,269 $20 $2,289
Youth Services 800 1.753 % $18,153 $18,153 $157 $18,310
Community Services 400 0.877 % $9,077 $9,077 $78 $9,155
Ranger Program 800 1.753 % $18,153 $18,153 $157 $18,310
Aquatics 100 0.219 % $2,269 $2,269 $20 $2,289
Golf Course 400 0.877 % $9,077 $9,077 $78 $9,155
Patrol 4,500 9.863 % $102,112 $102,112 $881 $102,993
Investigations 1,400 3.068 % $31,768 $31,768 $274 $32,042
Police Support Services 2,050 4.493 % $46,518 $46,518 $401 $46,919
Neighborhood Services 100 0.219 % $2,269 $2,269 $20 $2,289
Traffic Safety 400 0.877 % $9,077 $9,077 $78 $9,155
Emergency Response 4,600 10.082 % $104,381 $104,381 $900 $105,281
Hazard Prevention 600 1.315 % $13,615 $13,615 $117 $13,732
FD601 Water Fund 3,389 7.428 % $76,902 $76,902 $663 $77,565
FD621Transit Fund 200 0.438 % $4,538 $4,538 $39 $4,577
City Administration 600 1.315 % $13,615 $13,615 $13,615
Economic Development 100 0.219 % $2,269 $2,269 $20 $2,289
Natural Resource Protection 300 0.658 % $6,807 $6,807 $59 $6,866
Community Promotion 25 0.055 % $567 $567 $5 $572
City Attorney 600 1.315 % $13,615 $13,615 $13,615
City Clerk 450 0.986 % $10,211 $10,211 $10,211
Finance 1,500 3.288 % $34,037 $34,037 $34,037
Network Services 855 1.874 % $19,401 $19,401 $19,401
Information Services 850 1.863 % $19,288 $19,288 $19,288
Human Resources 1,000 2.192 % $22,692 $22,692 $22,692
Community Development Admin 500 1.096 % $11,346 $11,346 $98 $11,444
Building and Safety 1,550 3.397 % $35,172 $35,172 $303 $35,475
Public Works Administration 700 1.534 % $15,884 $15,884 $15,884
Parks Maintenance 1,300 2.849 % $29,499 $29,499 $254 $29,753
Swim Center Maintenance 100 0.219 % $2,269 $2,269 $20 $2,289
Fire Apparatus Service 200 0.438 % $4,538 $4,538 $39 $4,577
Fleet 500 1.096 % $11,346 $11,346 $11,346
FD611 Parking Fund 1,622 3.555 % $36,806 $36,806 $317 $37,123
CIP Project Engineering 1,800 3.945 % $40,845 $40,845 $40,845
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 211
Schedule 18.006
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.192 % $22,692 $22,692 $196 $22,888
City Council 500 1.096 % $11,346 $11,346 $98 $11,444
Community Services Group 250 0.548 % $5,673 $5,673 $5,673
Housing Policy/Homelessness 400 0.877 % $9,077 $9,077 $78 $9,155
Solid Waste Recycling 200 0.438 % $4,538 $4,538 $39 $4,577
Office of DEI 100 0.219 % $2,269 $2,269 $20 $2,289
Engineering 500 1.096 % $11,346 $11,346 $98 $11,444
FD705 Whale Rock Fund 410 0.899 % $9,304 $9,304 $80 $9,384
FD602 Sewer Fund 3,364 7.373 % $76,334 $76,334 $658 $76,992
Disaster Assistance 100 0.219 % $2,269 $2,269 $20 $2,289
FD208 Tourism Bid Fund 175 0.385 % $3,969 $3,969 $34 $4,003
Total 45,625 100.000 %$1,035,300 $1,035,300 $6,932 $1,042,232
(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
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Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 212
Schedule 18.007
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 517,039 45.249 % $537,591 $537,591 $5,505 $543,096
Public Works Administration 395,565 34.618 % $411,289 $411,289 $411,289
Community Development Admin 230,059 20.133 % $239,204 $239,204 $2,450 $241,654
Total 1,142,663 100.000 %$1,188,084 $1,188,084 $7,955 $1,196,039
(A) Alloc basis:Direct to Police, Public Works and Community Development
Source:
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 213
Schedule 18.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 40,046 0.123 % $1,550 $1,550 $13 $1,563
Economic Development 812,262 2.505 % $31,438 $31,438 $263 $31,701
Natural Resource Protection 266,214 0.821 % $10,304 $10,304 $86 $10,390
Community Promotion 377,056 1.163 % $14,594 $14,594 $122 $14,716
City Attorney 286,577 0.884 % $11,092 $11,092 $11,092
City Clerk 174,452 0.538 % $6,752 $6,752 $6,752
Finance 411,056 1.268 % $15,909 $15,909 $15,909
Network Services 2,158,515 6.656 % $83,543 $83,543 $83,543
Information Services 46,646 0.144 % $1,805 $1,805 $1,805
Human Resources 698,539 2.154 % $27,036 $27,036 $27,036
Community Development Admin 173,129 0.534 % $6,701 $6,701 $56 $6,757
Commissions & Committees 4,735 0.015 % $183 $183 $2 $185
Planning 296,679 0.915 % $11,483 $11,483 $96 $11,579
Public Works Administration 119,717 0.369 % $4,634 $4,634 $4,634
Parks Maintenance 2,110,602 6.509 % $81,689 $81,689 $684 $82,373
Swim Center Maintenance 529,698 1.633 % $20,501 $20,501 $172 $20,673
Urban Forest Services 149,745 0.462 % $5,796 $5,796 $49 $5,845
Facilities Maintenance 783,400 2.416 % $30,321 $30,321 $30,321
Streets Maintenance 955,154 2.946 % $36,968 $36,968 $310 $37,278
Traffic Signals & Lighting 296,478 0.914 % $11,475 $11,475 $96 $11,571
Fleet 897,880 2.769 % $34,751 $34,751 $34,751
City Administration 213,358 0.658 % $8,258 $8,258 $8,258
Transportation/Plan Engineering 176,894 0.546 % $6,846 $6,846 $6,846
Recreation Administration 86,190 0.266 % $3,336 $3,336 $28 $3,364
Recreation Facilities 55,201 0.170 % $2,136 $2,136 $18 $2,154
Youth Services 161,220 0.497 % $6,240 $6,240 $52 $6,292
Community Services 155,320 0.479 % $6,011 $6,011 $50 $6,061
Aquatics 88,161 0.272 % $3,412 $3,412 $29 $3,441
Golf Course 242,671 0.748 % $9,392 $9,392 $79 $9,471
Patrol 170,709 0.526 % $6,607 $6,607 $55 $6,662
Investigations 102,868 0.317 % $3,981 $3,981 $33 $4,014
Police Support Services 166,078 0.512 % $6,428 $6,428 $54 $6,482
Neighborhood Services 39,042 0.120 % $1,511 $1,511 $13 $1,524
Traffic Safety 27,351 0.084 % $1,059 $1,059 $9 $1,068
Fire Administration 217,063 0.669 % $8,401 $8,401 $70 $8,471
Emergency Response 146,507 0.452 % $5,670 $5,670 $47 $5,717
Fire Apparatus Service 220,011 0.678 % $8,515 $8,515 $71 $8,586
Hazard Prevention 85,849 0.265 % $3,323 $3,323 $28 $3,351
Training Services 129,620 0.400 % $5,017 $5,017 $42 $5,059
Disaster Assistance 20,019 0.062 % $775 $775 $6 $781
FD208 Tourism Bid Fund 1,719,953 5.304 % $66,569 $66,569 $558 $67,127
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Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 214
Schedule 18.008
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,563,224 4.821 % $60,503 $60,503 $507 $61,010
FD602 Sewer Fund 3,229,062 9.958 % $124,977 $124,977 $1,047 $126,024
FD621Transit Fund 974,320 3.005 % $37,710 $37,710 $316 $38,026
FD705 Whale Rock Fund 568,828 1.754 % $22,016 $22,016 $184 $22,200
FD711 Hazardous Mat Task Force Fund 46,211 0.143 % $1,789 $1,789 $15 $1,804
Finance Non Departmental 222,242 0.685 % $8,602 $8,602 $8,602
CIP Project Engineering 109,445 0.338 % $4,236 $4,236 $4,236
Solid Waste Recycling 44,896 0.138 % $1,738 $1,738 $15 $1,753
Community Services Group 115,198 0.355 % $4,459 $4,459 $4,459
Building and Safety 911,580 2.811 % $35,282 $35,282 $296 $35,578
Stormwater and Flood Control 238,293 0.735 % $9,223 $9,223 $77 $9,300
FD206 Law Enforcement Grant Fund 20,203 0.062 % $782 $782 $7 $789
FD601 Water Fund 2,610,669 8.051 % $101,043 $101,043 $846 $101,889
Office of DEI 718,456 2.216 % $27,807 $27,807 $233 $28,040
Engineering 45,134 0.139 % $1,747 $1,747 $15 $1,762
Housing Policy/Homelessness 471,850 1.455 % $18,262 $18,262 $153 $18,415
Mobile Crisis Unit 99,532 0.307 % $3,852 $3,852 $32 $3,884
Cultural Activities 348,269 1.074 % $13,479 $13,479 $113 $13,592
Finance Support Services 90,179 0.278 % $3,490 $3,490 $3,490
Wellness Program 3,201 0.010 % $124 $124 $124
Jack House 5,101 0.016 % $197 $197 $2 $199
Recruit Academy 66,984 0.207 % $2,593 $2,593 $22 $2,615
Fire Station 29,180 0.090 % $1,129 $1,129 $9 $1,138
FD202 Downtown Bid Fund 271,977 0.839 % $10,527 $10,527 $88 $10,615
FD212 San Luis Ranch CFD 8,398 0.026 % $325 $325 $3 $328
FD406 Public Safety Equip Replacement Fund 442,726 1.365 % $17,135 $17,135 $144 $17,279
FD701 General Agency Fund 1,217,765 3.755 % $47,132 $47,132 $395 $47,527
FD712 City Of SLO PEG Fund 44,188 0.136 % $1,710 $1,710 $14 $1,724
FD713 SLCUSD PEG Fund 92,697 0.286 % $3,588 $3,588 $30 $3,618
FD715 Boysen Ranch Conserv Easemt Fund 6,489 0.020 % $251 $251 $2 $253
Ranger Program 68,110 0.210 % $2,636 $2,636 $22 $2,658
Orcutt Area Specific Plan 109,740 0.338 % $4,247 $4,247 $36 $4,283
FD209 SB1186 CASP Certify Fund 1,067 0.003 % $41 $41 $41
FD213 Avila Ranch CFE 4,923 0.015 % $191 $191 $2 $193
FD504 LOVR Impact Fee Fund 114,635 0.354 % $4,437 $4,437 $37 $4,474
FD505 Affordable Housing Fund 1,700,000 5.242 % $65,796 $65,796 $550 $66,346
Total 32,427,437 100.000 %$1,255,068 $1,255,068 $8,403 $1,263,471
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 503 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 215
Schedule 18.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
City Administration $25,301 $3,428 $13,615 $8,258
Community Services Group $11,983 $1,851 $5,673 $4,459
City Attorney $29,312 $4,605 $13,615 $11,092
City Clerk $19,766 $2,803 $10,211 $6,752
Finance $56,551 $6,605 $34,037 $15,909
Network Services $137,627 $34,683 $19,401 $83,543
Information Services $21,843 $750 $19,288 $1,805
Finance Support Services $4,939 $1,449 $3,490
Finance Non Departmental $12,173 $3,571 $8,602
Human Resources $60,952 $11,224 $22,692 $27,036
Wellness Program $175 $51 $124
Public Works Administration $433,731 $1,924 $15,884 $411,289 $4,634
Facilities Maintenance $54,255 $12,588 $11,346 $30,321
Fleet $60,524 $14,427 $11,346 $34,751
CIP Project Engineering $46,840 $1,759 $40,845 $4,236
Transportation/Plan Engineering $23,303 $2,842 $13,615 $6,846
City Council $13,655 $648 $11,444 $1,563
Cultural Activities $19,235 $5,643 $13,592
Economic Development $47,150 $13,160 $2,289 $31,701
Natural Resource Protection $21,569 $4,313 $6,866 $10,390
Community Promotion $21,396 $6,108 $572 $14,716
Office of DEI $41,969 $11,640 $2,289 $28,040
Community Development Admin $262,660 $2,805 $11,444 $241,654 $6,757
Commissions & Committees $262 $77 $185
Planning $39,274 $4,807 $22,888 $11,579
Engineering $13,937 $731 $11,444 $1,762
Building and Safety $85,822 $14,769 $35,475 $35,578
Housing Policy/Homelessness $35,215 $7,645 $9,155 $18,415
Parks Maintenance $146,321 $34,195 $29,753 $82,373
Swim Center Maintenance $31,544 $8,582 $2,289 $20,673
Urban Forest Services $15,137 $2,426 $6,866 $5,845
Streets Maintenance $89,372 $15,475 $36,619 $37,278
Traffic Signals & Lighting $20,952 $4,804 $4,577 $11,571
Stormwater and Flood Control $27,694 $3,861 $14,533 $9,300
Solid Waste Recycling $7,057 $727 $4,577 $1,753
Recreation Administration $13,916 $1,397 $9,155 $3,364
Recreation Facilities $5,337 $894 $2,289 $2,154
Youth Services $27,214 $2,612 $18,310 $6,292
Community Services $17,733 $2,517 $9,155 $6,061
Ranger Program $22,071 $1,103 $18,310 $2,658
Page 504 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 216
Schedule 18.009
2023
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
Aquatics $7,159 $1,429 $2,289 $3,441
Golf Course $22,557 $3,931 $9,155 $9,471
Jack House $282 $83 $199
Police Administration $1,526,293 $15,410 $967,787 $543,096
Patrol $112,421 $2,766 $102,993 $6,662
Investigations $37,723 $1,667 $32,042 $4,014
Police Support Services $56,092 $2,691 $46,919 $6,482
Neighborhood Services $4,445 $632 $2,289 $1,524
Traffic Safety $10,666 $443 $9,155 $1,068
Fire Administration $979,773 $3,517 $967,785 $8,471
Emergency Response $113,372 $2,374 $105,281 $5,717
Hazard Prevention $18,473 $1,390 $13,732 $3,351
Training Services $7,159 $2,100 $5,059
Recruit Academy $3,700 $1,085 $2,615
Fire Apparatus Service $16,727 $3,564 $4,577 $8,586
Fire Station $1,611 $473 $1,138
Mobile Crisis Unit $5,496 $1,612 $3,884
Disaster Assistance $3,395 $325 $2,289 $781
Orcutt Area Specific Plan $6,061 $1,778 $4,283
FD202 Downtown Bid Fund $15,021 $4,406 $10,615
FD206 Law Enforcement Grant Fund $1,117 $328 $789
FD208 Tourism Bid Fund $98,996 $27,866 $4,003 $67,127
FD209 SB1186 CASP Certify Fund $58 $17 $41
FD212 San Luis Ranch CFD $464 $136 $328
FD213 Avila Ranch CFE $273 $80 $193
FD406 Public Safety Equip Replacement Fund $24,452 $7,173 $17,279
FD504 LOVR Impact Fee Fund $6,331 $1,857 $4,474
FD505 Affordable Housing Fund $93,885 $27,539 $66,346
FD601 Water Fund $221,751 $42,297 $77,565 $101,889
FD602 Sewer Fund $255,332 $52,316 $76,992 $126,024
FD611 Parking Fund $123,460 $25,327 $37,123 $61,010
FD621Transit Fund $58,388 $15,785 $4,577 $38,026
FD701 General Agency Fund $67,257 $19,730 $47,527
FD705 Whale Rock Fund $40,800 $9,216 $9,384 $22,200
FD711 Hazardous Mat Task Force Fund $2,553 $749 $1,804
FD712 City Of SLO PEG Fund $2,440 $716 $1,724
FD713 SLCUSD PEG Fund $5,119 $1,501 $3,618
FD715 Boysen Ranch Conserv Easemt Fund $358 $105 $253
Total $5,977,227 $539,913 $1,935,572 $1,042,232 $1,196,039 $1,263,471
Page 505 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 19.01
NATURAL RESOURCES PROTECTION
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Natural Resources Protection division 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 506 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 218
Schedule 19.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $983,010 $983,010
Total to be allocated $983,010 $983,010
Page 507 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Schedule of costs to be
allocated by function
Detail page 219
Schedule 19.003
2023
Total General & Admin Natural Resources - General
Government
Program Support
Wages & Benefits
SALARIES & WAGES $496,355 $496,355
FRINGE BENEFITS $220,441 $220,441
Other Expense and Cost
SERVICES & SUPPLIES $266,214 $266,214
Departmental Expenditures $983,010 $983,010
Functional Cost $983,010 $983,010
Allocable Costs $983,010 $983,010
Unallocated ($983,010) ($983,010)
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 508 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 220
Schedule 19.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 505 20.000 % ($505) ($505) ($505)
FD602 Sewer Fund 2,020 80.000 % ($2,020) ($2,020) ($2,020)
Subtotal 2,525 100.000 %($2,525)($2,525)($2,525)
Direct Billed $2,525 $2,525 $2,525
Total 2,525 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:Accounting
Page 509 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 221
Schedule 19.005
2023
Total Program Support
FD601 Water Fund ($505) ($505)
FD602 Sewer Fund ($2,020) ($2,020)
Subtotal ($2,525)($2,525)
Direct Billed $2,525 $2,525
Total
Page 510 of 888
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2023
Prepared by:
SCHEDULE 20.01
ENGINEERING DEVELOPMENT REVIEW
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Engineering Development Review division oversees design and construction of various public works projects built by private developers for City
ownership. These projects typically include additions to the City’s water, wastewater, recycled water. Since 2002, this program has been responsible
for the review of the design of private development projects for compliance with the water and sewer elements of the General Plan and Municipal Code
requirements.
This division is also responsible for verifying plan compliance to local and state regulations for water and sewer services that are operated and
maintained by the Utilities Department certified operators.
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 511 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 223
Schedule 20.002
2023
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Allocated additions:
1015001 - Public Works Administration $31,139 $8,836 $39,975
Total allocated additions:$31,139 $8,836 $39,975 $39,975
Total to be allocated $31,139 $8,836 $39,975
Page 512 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 224
Schedule 20.003
2023
Total General & Admin Development Review Services Utility Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES
Additions: 1st
Other $31,139 $31,139
Functional Cost $31,139 $31,139
Allocable Costs $31,139 $31,139
Unallocated ($31,139)($31,139)
1st Allocation
Additions: 2nd
Other $8,836 $8,836
Functional Cost $8,836 $8,836
Allocable Costs $8,836 $8,836
Unallocated ($8,836)($8,836)
2nd Allocation
Total allocated
Page 513 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 225
Schedule 20.004
2023
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % ($29,988) ($29,988) ($29,988)
FD602 Sewer Fund 50 50.000 % ($29,988) ($29,988) ($29,988)
Subtotal 100 100.000 %($59,976)($59,976)($59,976)
Direct Billed $59,976 $59,976 $59,976
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development Review
Source:Cheryl Blair
Page 514 of 888
IVA/Cap95
04/26/24
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 226
Schedule 20.005
2023
Total Utility Services
FD601 Water Fund ($29,988) ($29,988)
FD602 Sewer Fund ($29,988) ($29,988)
Subtotal ($59,976)($59,976)
Direct Billed $59,976 $59,976
Total
Page 515 of 888
Page 516 of 888
CITY ADMINISTRATION LABOR RATES
Position Bargaining Group
Regular Annual
Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate
Hourly Rate x City
%
1001 ‐ City Administration
City Manager MME ‐ Management Employee 299,000 53.66% 459,439 1,703 269.86 24.38% 0.00% 335.65 335.65
Deputy City Manager MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 24.38% 0.00% 242.34 242.34
Policy and Project Manager MME ‐ Management Employee 132,496 53.66% 203,592 1,703 119.58 24.38% 0.00% 148.74 148.74
Public Communications Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108.48 24.38% 0.00% 134.93 134.93
Administration Executive Assistant CONF ‐ Confidential 76,102 53.66% 116,937 1,703 68.69 24.38% 0.00% 85.43 85.43
Administrative Assistant III Confidential CONF ‐ Confidential 68,588 53.66% 105,391 1,703 61.90 24.38% 0.00% 77.00 77.00
Communications Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.16
1004 ‐ Economic Development
Economic Development Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Economic Development and Tourism Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33
1005 ‐ Natural Resources Protection
City Biologist MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108.48 24.38% 0.00% 134.93 134.93
Sustainability and Natural Resources Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Sustainability and Natural Resources Official MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33
Sustainability Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108.48 24.38% 0.00% 134.93 134.93
1005 ‐ Natural Resources Protection
Economic Development Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Economic Development and Tourism Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33
1006 ‐ Tourism and Bid Promotion
Tourism and Community Promotions Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108.48 24.38% 0.00% 134.93 134.93
1010 ‐ Office of Diversity Equity Inclusion
Diversity Equity and Inclusion Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33
Management Fellow CONF ‐ Confidential 72,254 53.66% 111,024 1,703 65.21 24.38% 0.00% 81.11 81.11
1021 ‐ City Clerk
City Clerk MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125.69 24.38% 0.00% 156.33 156.33
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 24.38% 0.00% 67.77 67.77
Deputy City Clerk II CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.16
1101 ‐ Network Services
Business Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Information Technology Manager MME ‐ Management Employee 170,820 53.66% 262,480 1,703 154.17 24.38% 0.00% 191.76 191.76
Network Services Supervisor MME ‐ Management Employee 136,500 53.66% 209,744 1,703 123.20 24.38% 0.00% 153.23 153.23
Technology Project Manager MME ‐ Management Employee 130,026 53.66% 199,796 1,703 117.35 24.38% 0.00% 145.97 145.97
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 24.38% 0.00% 67.77 67.77
Information Technology Assistant CEA ‐ City Employees' Association 74,282 53.66% 114,141 1,703 67.04 24.38% 0.00% 83.39 83.39
Information Technology Security Engineer CEA ‐ City Employees' Association 118,534 53.66% 182,138 1,703 106.98 24.38% 0.00% 133.06 133.06
Information Technology Systems Engineer CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101.56 24.38% 0.00% 126.32 126.32
Control Systems Administrator CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101.56 24.38% 0.00% 126.32 126.32
1103 ‐ Information Services
Information Services Supervisor MME ‐ Management Employee 130,026 53.66% 199,796 1,703 117.35 24.38% 0.00% 145.97 145.97
System Application Specialist Confidential CONF ‐ Confidential 123,266 53.66% 189,409 1,703 111.25 24.38% 0.00% 138.38 138.38
Enterprise System Database Administrator CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101.56 24.38% 0.00% 126.32 126.32
System Application Specialist I CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 24.38% 0.00% 113.83 113.83
System Application Specialist II CEA ‐ City Employees' Association 112,528 53.66% 172,909 1,703 101.56 24.38% 0.00% 126.32 126.32
Indirect Cost Rate
Page 517 of 888
CITY ATTORNEY LABOR RATES
Position Bargaining Group
Regular
Annual
Salary*
Paid
Benefit
Rate
Total
Compensation
Productive
Hours
Hourly
Rate Citywide Program**
Hourly
Billing Rate
Hourly Rate
x City %
1501 ‐ City Attorney
Assistant City Attorney I MME ‐ Management Employee 158,028 53.66% 242,824 1,703 142.63 24.38% 0.00% 177.40 177.40
City Attorney MME ‐ Management Employee 274,638 53.66% 422,005 1,703 247.87 24.38% 0.00% 308.30 308.30
Deputy City Attorney II MME ‐ Management Employee 130,026 53.66% 199,796 1,703 117.35 24.38% 0.00% 145.97 145.97
Senior Legal Analyst MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100.44 24.38% 0.00% 124.92 124.92
Legal Assistant I CONF ‐ Confidential 63,882 53.66% 98,160 1,703 57.66 24.38% 0.00% 71.71 71.71
Legal Assistant II CONF ‐ Confidential 67,236 53.66% 103,314 1,703 60.68 24.38% 0.00% 75.48 75.48
Paralegal I CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41
Indirect Cost Rate
Page 518 of 888
COMMUNITY DEVELOPMENT LABOR RATES
Position Bargaining Group
Regular Annual
Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate
Hourly Rate x City
%
4001 ‐ Community Development Administration
Director of Community Development MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 65.92%0.00% 323.29 323.29
Senior Business Analyst MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100.44 65.92%0.00% 166.65 166.65
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 65.92%0.00% 90.41 90.41
Administrative Assistant III CEA ‐ City Employees' Association 65,208 53.66% 100,198 1,703 58.85 65.92%0.00% 97.65 97.65
Supervising Administrative Assistant CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 65.92%0.00% 105.59 105.59
4003 ‐ Development Planning
Deputy Director of Community Development City Planner MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 65.92%16.10% 294.24 253.44
Senior Planner MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 65.92%16.10% 219.43 189.00
Assistant Planner CEA ‐ City Employees' Association 89,076 53.66% 136,873 1,703 80.40 65.92%16.10% 154.87 133.40
Associate Planner CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 65.92%16.10% 176.30 151.85
Cannabis Business Coordinator CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 65.92%16.10% 176.30 151.85
Urban Forest Program Coordinator City Arborist CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 65.92%16.10% 176.30 151.85
4004 ‐ CDD Engineering
Senior Civil Engineer MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 65.92%0.00% 189.00 189.00
Supervising Civil Engineer MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125.69 65.92%0.00% 208.54 208.54
Engineer I CEA ‐ City Employees' Association 93,834 53.66% 144,184 1,703 84.69 65.92%0.00% 140.52 140.52
Engineering Technician III CEA ‐ City Employees' Association 72,358 53.66% 111,184 1,703 65.31 65.92%0.00% 108.36 108.36
Permit Technician I CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 65.92%0.00% 90.41 90.41
4006 ‐ Building and Safety
Building Permit Services Supervisor MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 17.72%15.51% 140.60 121.71
Code Enforcement Supervisor MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 17.72%15.51% 140.60 121.71
Deputy Director of Community Development Chief Building Official MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 17.72%15.51% 207.70 179.81
Supervising Building Inspector MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 17.72%15.51% 140.60 121.71
Building Inspector I CEA ‐ City Employees' Association 84,604 53.66% 130,001 1,703 76.36 17.72%15.51% 103.84 89.89
Building Inspector II CEA ‐ City Employees' Association 91,442 53.66% 140,509 1,703 82.53 17.72%15.51% 112.23 97.16
Code Enforcement Officer II CEA ‐ City Employees' Association 93,834 53.66% 144,184 1,703 84.69 17.72%15.51% 115.16 99.70
Code Enforcement Technician I CEA ‐ City Employees' Association 65,208 53.66% 100,198 1,703 58.85 17.72%15.51% 80.03 69.28
Code Enforcement Technician II CEA ‐ City Employees' Association 68,718 53.66% 105,591 1,703 62.02 17.72%15.51% 84.34 73.01
Permit Technician I CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 17.72%15.51% 74.10 64.14
Permit Technician II CEA ‐ City Employees' Association 65,208 53.66% 100,198 1,703 58.85 17.72%15.51% 80.03 69.28
Plans Examiner CEA ‐ City Employees' Association 96,304 53.66% 147,979 1,703 86.92 17.72%15.51% 118.20 102.32
Stormwater Code Enforcement Officer CEA ‐ City Employees' Association 93,834 53.66% 144,184 1,703 84.69 17.72%15.51% 115.16 99.70
4008 ‐ Housing Policy and Homelessness Programs
Homelessness Response Manager MME ‐ Management Employee 120,198 53.66% 184,695 1,703 108.48 12.80%0.00% 122.37 122.37
Housing Policy and Programs Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 12.80%0.00% 128.49 128.49
Administrative Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 12.80%0.00% 71.79 71.79
Assistant Planner CEA ‐ City Employees' Association 89,076 53.66% 136,873 1,703 80.40 12.80%0.00% 90.69 90.69
Housing Coordinator CEA ‐ City Employees' Association 101,400 53.66% 155,810 1,703 91.52 12.80%0.00% 103.23 103.23
Indirect Cost Rate
Page 519 of 888
COMMUNITY SERVICES GROUP LABOR RATES
Position Bargaining Group
Regular
Annual
Salary*
Paid
Benefit
Rate
Total
Compensation
Productive
Hours
Hourly
Rate Citywide Program**
Hourly
Billing Rate
Hourly Rate
x City %
1009 ‐ Community Services Group
Assistant City Manager Community Services MME ‐ Management Employee 248,300 53.66% 381,534 1,703 224.10 10.81% 0.00% 248.33 248.33
Business Services and Administrative Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 10.81% 0.00% 149.07 149.07
Financial Analyst Infrastructure Financing MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 10.81% 0.00% 100.89 100.89
Administrative Assistant III CEA ‐ City Employees' Association 65,208 53.66% 100,198 1,703 58.85 10.81% 0.00% 65.22 65.22
Indirect Cost Rate
Page 520 of 888
FINANCE LABOR RATES
Position Bargaining Group
Regular Annual
Salary* Paid Benefit Rate Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate
Hourly Rate x City
%
2001 ‐ Finance Administration
Director of Finance MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 24.38% 0.00% 242.34 242.34
2002 ‐ Budgets
Principal Budget Analyst MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 24.38% 0.00% 141.67 141.67
2003 ‐ Revenue Management
Financial Analyst Revenue MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Finance Cashier CEA ‐ City Employees' Association 57,304 53.66% 88,053 1,703 51.72 24.38% 0.00% 64.33 64.33
Financial Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.16
2004 ‐ Purchasing
Financial Analyst Purchasing MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Financial Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.16
2005 ‐ Accounting
Accountant MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Deputy Director of Finance City Controller MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 24.38% 0.00% 189.98 189.98
Payroll Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Senior Accountant MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100.44 24.38% 0.00% 124.92 124.92
Payroll Specialist CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41
Financial Assistant CEA ‐ City Employees' Association 57,304 53.66% 88,053 1,703 51.72 24.38% 0.00% 64.33 64.33
Financial Specialist CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 24.38% 0.00% 79.16 79.16
Indirect Cost Rate
Page 521 of 888
FIRE LABOR RATES
Position Bargaining Group
Regular
Annual Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program**
Hourly Billing
Rate
Hourly Rate x City
%
8501 ‐ Fire Administration**
Business Analyst MME ‐ Management Employee 100,880 53.66% ‐ 155,011 1,703 91.05 21.03% 0.00% 110.19 110.19
Deputy Fire Chief MME ‐ Management Employee 210,392 109.78%1,300 442,667 2,532 174.83 21.03% 0.00% 211.59 211.59
Fire Chief MME ‐ Management Employee 241,800 109.78%1,300 508,556 2,532 200.85 21.03% 0.00% 243.08 243.08
Administrative Specialist CEA ‐ City Employees' Association 70,512 53.66% ‐ 108,348 1,703 63.64 21.03% 0.00% 77.02 77.02
8502 ‐ Emergency Response
Fire Battalion Chief FFA ‐ Fire Fighter Association 178,256 109.78%1,300 375,251 2,532 148.20 21.03% 10.05% 197.39 179.37
Fire Captain FFA ‐ Fire Fighter Association 134,004 109.78%1,300 282,418 2,532 111.54 21.03% 10.05% 148.56 134.99
Fire Engineer FFA ‐ Fire Fighter Association 116,298 109.78%1,300 245,274 2,532 96.87 21.03% 10.05% 129.02 117.24
Firefighter EMT FFA ‐ Fire Fighter Association 105,378 109.78%1,300 222,365 2,532 87.82 21.03% 10.05% 116.97 106.29
Firefighter Paramedic FFA ‐ Fire Fighter Association 118,040 109.78%1,300 248,928 2,532 98.31 21.03% 10.05% 130.94 118.98
8503 ‐ Hazard Prevention
Community Risk Reduction Manager MME ‐ Management Employee 149,058 53.66% ‐ 229,040 1,703 134.53 21.03% 10.05% 179.18 162.82
Fire Inspector I FFA ‐ Fire Fighter Association 94,822 53.66% 1,300 147,002 1,703 86.34 21.03% 10.05% 115.00 104.50
Fire Inspector II FFA ‐ Fire Fighter Association 105,222 53.66% 1,300 162,983 1,703 95.73 21.03% 10.05% 127.50 115.86
Fire Inspector III FFA ‐ Fire Fighter Association 113,698 53.66% 1,300 176,007 1,703 103.38 21.03% 10.05% 137.69 125.12
Hazardous Materials Coordinator FFA ‐ Fire Fighter Association 129,792 53.66% 1,300 200,737 1,703 117.91 21.03% 10.05% 157.04 142.70
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66% ‐ 92,767 1,703 54.49 21.03% 10.05% 72.57 65.95
8506 ‐ Fire Apparatus Services**
Supervising Fire Vehicle Mechanic FFA ‐ Fire Fighter Association 113,152 53.66% 650 174,518 1,703 102.51 21.03% 0.00% 124.06 124.06
Mechanic Helper CEA ‐ City Employees' Association 60,372 53.66% ‐ 92,767 1,703 54.49 21.03% 0.00% 65.95 65.95
8599 ‐ Emergency Management**
Emergency Manager MME ‐ Management Employee 120,198 53.66% ‐ 184,695 1,703 108.48 21.03% 10.05% 144.49 131.30
Indirect Cost Rate
Page 522 of 888
HUMAN RESOURCES LABOR RATES
Position Bargaining Group
Regular
Annual
Salary*
Paid
Benefit
Rate
Total
Compensation
Productive
Hours
Hourly
Rate Citywide Program**
Hourly
Billing
Rate
Hourly
Rate x City
%
3001 ‐ Human Resources
Director of Human Resources MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 24.38% 0.00% 242.34 242.34
Human Resources Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 24.38% 0.00% 113.25 113.25
Human Resources Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33
Risk and Benefits Manager MME ‐ Management Employee 149,058 53.66% 229,040 1,703 134.53 24.38% 0.00% 167.33 167.33
Senior Human Resources Analyst MME ‐ Management Employee 111,280 53.66% 170,991 1,703 100.44 24.38% 0.00% 124.92 124.92
Human Resources Administrative Assistant II CONF ‐ Confidential 67,236 53.66% 103,314 1,703 60.68 24.38% 0.00% 75.48 75.48
Human Resources Information System Technician CONF ‐ Confidential 67,236 53.66% 103,314 1,703 60.68 24.38% 0.00% 75.48 75.48
Human Resources Specialist Benefits CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41
Human Resources Specialist Recruitment CONF ‐ Confidential 78,754 53.66% 121,012 1,703 71.08 24.38% 0.00% 88.41 88.41
Indirect Cost Rate
Page 523 of 888
PARKS & RECREATION LABOR RATES
Position Bargaining Group
Regular Annual
Salary*
Paid Benefit
Rate Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
Hourly Rate x City
%
7001 ‐ Recreation Administration
Business Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 34.68% 0.00% 122.62 122.62
Director of Parks and Recreation MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 34.68% 0.00% 262.41 262.41
Recreation Manager Aquatics Facilities and Golf MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 34.68% 0.00% 139.25 139.25
Recreation Manager Community Services Youth Services and Public Art MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 34.68% 0.00% 139.25 139.25
Administrative Assistant III CEA ‐ City Employees' Association 65,208 53.66% 100,198 1,703 58.85 34.68% 0.00% 79.26 79.26
Public Art Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71
7003 ‐ Youth Services
Recreation Supervisor Youth Services MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 34.68% 0.00% 122.62 122.62
Youth Services Coordinator CEA ‐ City Employees' Association 78,260 53.66% 120,253 1,703 70.63 34.68% 0.00% 95.13 95.13
Youth Services Program Assistant CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 34.68% 0.00% 73.38 73.38
Youth Services Program Specialist Childcare Site Director CEA ‐ City Employees' Association 67,002 53.66% 102,954 1,703 60.47 34.68% 0.00% 81.44 81.44
7004 ‐ Community Services
Recreation Supervisor Community Services MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 34.68% 0.00% 122.62 122.62
Recreation Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71
Recreation Coordinator Community Services CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71
Volunteer Coordinator CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 34.68% 0.00% 85.71 85.71
7005 ‐ Ranger Services
Recreation Supervisor Ranger Service MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 32.76% 0.00% 120.88 120.88
Ranger Service Worker SBP CEA ‐ City Employees' Association 76,154 53.66% 117,017 1,703 68.73 32.76% 0.00% 91.25 91.25
7006 ‐ Aquatics
Aquatics Coordinator CEA ‐ City Employees' Association 78,260 53.66% 120,253 1,703 70.63 12.11% 0.00% 79.19 79.19
7007 ‐ Golf Course
Golf Supervisor MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 20.61% 0.00% 109.81 109.81
Maintenance Worker III Parks CEA ‐ City Employees' Association 67,002 53.66% 102,954 1,703 60.47 20.61% 0.00% 72.93 72.93
Recreation Coordinator Golf Course CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 20.61% 0.00% 76.75 76.75
Indirect Cost Rate
Page 524 of 888
POLICE LABOR RATES
Position Bargaining Group
Regular Annual
Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program** Hourly Billing Rate
Hourly Rate x City
%
8001 ‐ Police Administration
Deputy Police Chief PSO ‐ Police Management 230,620 97.17%1,300 456,021 1,816 251.11 23.75%0.00% 310.75 310.75
Business Analyst MME ‐ Management Employee 100,880 53.66%‐ 155,011 1,703 91.05 23.75%0.00% 112.67 112.67
Crime Analyst MME ‐ Management Employee 100,880 53.66%‐ 155,011 1,703 91.05 23.75%0.00% 112.67 112.67
Police Chief MME ‐ Management Employee 260,078 53.66%1,300 400,932 1,703 235.50 23.75%0.00% 291.43 291.43
Senior Business Analyst MME ‐ Management Employee 111,280 53.66%‐ 170,991 1,703 100.44 23.75%0.00% 124.29 124.29
Administrative Assistant III CEA ‐ City Employees' Association 65,208 53.66%‐ 100,198 1,703 58.85 23.75%0.00% 72.83 72.83
Executive Assistant to the Police Chief CEA ‐ City Employees' Association 70,512 53.66%‐ 108,348 1,703 63.64 23.75%0.00% 78.76 78.76
8002 ‐ Patrol
Deputy Police Chief PSO ‐ Police Management 230,620 97.17%1,300 456,021 1,816 251.11 23.75%32.19%410.78 310.75
Police Lieutenant PSO ‐ Police Management 195,182 97.17%1,300 386,146 1,816 212.64 23.75%32.19%347.84 263.14
Police Sergeant PSO ‐ Police Management 157,872 97.17%1,300 312,581 1,816 172.13 23.75%32.19%281.57 213.01
Police Cadet POA ‐ Police Officer Association 86,684 53.66%1,000 134,197 1,703 78.82 23.75%0.00% 97.54 97.54
Police Community Service Officer POA ‐ Police Officer Association 93,808 53.66%500 144,644 1,703 84.96 23.75%0.00% 105.14 105.14
Police Officer POA ‐ Police Officer Association 131,040 97.17%1,000 259,376 1,816 142.83 23.75%32.19%233.64 176.75
8003 ‐ Investigations
Police Lieutenant PSO ‐ Police Management 195,182 97.17%1,300 386,146 1,816 212.64 23.75%32.19%347.84 263.14
Police Sergeant PSO ‐ Police Management 157,872 97.17%1,300 312,581 1,816 172.13 23.75%32.19%281.57 213.01
Evidence Technician POA ‐ Police Officer Association 128,362 53.66%500 197,739 1,703 116.15 23.75%0.00% 143.73 143.73
Lead Property and Evidence Technician POA ‐ Police Officer Association 97,552 53.66%500 150,397 1,703 88.34 23.75%0.00% 109.32 109.32
Police Officer POA ‐ Police Officer Association 131,040 97.17%1,000 259,376 1,816 142.83 23.75%32.19%233.64 176.75
Property and Evidence Technician POA ‐ Police Officer Association 88,894 53.66%500 137,093 1,703 80.52 23.75%0.00% 99.65 99.65
8004 ‐ Police Support Services
Communications Supervisor PSO ‐ Police Management 119,184 53.66%1,300 184,436 1,703 108.33 23.75%0.00% 134.06 134.06
Police Lieutenant PSO ‐ Police Management 195,182 97.17%1,300 386,146 1,816 212.64 23.75%32.19%347.84 263.14
Police Records Supervisor PSO ‐ Police Management 99,554 53.66%1,300 154,273 1,703 90.62 23.75%0.00% 112.14 112.14
Communications Technician POA ‐ Police Officer Association 98,046 53.66%500 151,156 1,703 88.78 23.75%0.00% 109.87 109.87
Lead Police Records Clerk POA ‐ Police Officer Association 88,894 53.66%500 137,093 1,703 80.52 23.75%0.00% 99.65 99.65
Police Records Clerk I POA ‐ Police Officer Association 72,124 53.66%500 111,325 1,703 65.39 23.75%0.00% 80.92 80.92
Police Records Clerk II POA ‐ Police Officer Association 79,898 53.66%500 123,270 1,703 72.41 23.75%0.00% 89.60 89.60
8005 ‐ Neighborhood Services
Police Public Affairs Manager MME ‐ Management Employee 120,198 53.66%‐ 184,695 1,703 108.48 23.75%0.00% 134.25 134.25
8006 ‐ Traffic Safety
Police Sergeant PSO ‐ Police Management 157,872 97.17%1,300 312,581 1,816 172.13 23.75%32.19%281.57 213.01
Police Officer POA ‐ Police Officer Association 131,040 97.17%1,000 259,376 1,816 142.83 23.75%32.19%233.64 176.75
Indirect Cost Rate
Page 525 of 888
PUBLIC WORKS LABOR RATES
Position Bargaining Group
Regular
Annual Salary*
Paid Benefit
Rate Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
Hourly Rate x City
%
5001 ‐ Public Works Administration
Deputy Director of Public Works City Engineer MME ‐ Management Employee 177,710 53.66%273,067 1,703 160.39 24.38%0.00% 199.49 199.49
Deputy Director of Public Works Maintenance Operations MME ‐ Management Employee 169,234 53.66%260,043 1,703 152.74 24.38%0.00% 189.98 189.98
Director of Public Works MME ‐ Management Employee 215,878 53.66%331,715 1,703 194.84 24.38%0.00% 242.34 242.34
Maintenance Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 24.38%0.00% 113.25 113.25
Senior Business Analyst MME ‐ Management Employee 111,280 53.66%170,991 1,703 100.44 24.38%0.00% 124.92 124.92
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66%92,767 1,703 54.49 24.38%0.00% 67.77 67.77
Maintenance Contract Coordinator CEA ‐ City Employees' Association 82,420 53.66%126,645 1,703 74.39 24.38%0.00% 92.52 92.52
5002 ‐ Parks Maintenance
Parks Maintenance Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 31.08%0.00% 119.35 119.35
Beautification Gardener CEA ‐ City Employees' Association 76,206 53.66%117,097 1,703 68.78 31.08%0.00% 90.16 90.16
Parks Crew Coordinator CEA ‐ City Employees' Association 84,604 53.66%130,001 1,703 76.36 31.08%0.00% 100.09 100.09
Parks Maintenance Specialist CEA ‐ City Employees' Association 76,154 53.66%117,017 1,703 68.73 31.08%0.00% 90.09 90.09
5003 ‐ Swim Center Maintenance
Facilities Maintenance Technician CEA ‐ City Employees' Association 81,848 53.66%125,766 1,703 73.87 24.38%0.00% 91.88 91.88
5004 ‐ Urban Forest Services
Urban Forester Supervisor City Arborist MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 31.08%0.00% 119.35 119.35
Urban Forester CEA ‐ City Employees' Association 81,848 53.66%125,766 1,703 73.87 31.08%0.00% 96.83 96.83
5005 ‐ Facilities Maintenance
Facilities Maintenance Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 24.38%0.00% 113.25 113.25
Facilities Maintenance Technician CEA ‐ City Employees' Association 81,848 53.66%125,766 1,703 73.87 24.38%0.00% 91.88 91.88
5006 ‐ Streets & Sidewalk Maintenance
Streets Maintenance Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 41.19%0.00% 128.55 128.55
Maintenance Crew Coordinator CEA ‐ City Employees' Association 82,420 53.66%126,645 1,703 74.39 41.19%0.00% 105.03 105.03
Maintenance Worker I CEA ‐ City Employees' Association 60,372 53.66%92,767 1,703 54.49 41.19%0.00% 76.93 76.93
Maintenance Worker II CEA ‐ City Employees' Association 63,544 53.66%97,641 1,703 57.35 41.19%0.00% 80.97 80.97
Streets Crew Coordinator CEA ‐ City Employees' Association 84,604 53.66%130,001 1,703 76.36 41.19%0.00% 107.81 107.81
Streets Maintenance Operator CEA ‐ City Employees' Association 76,154 53.66%117,017 1,703 68.73 41.19%0.00% 97.04 97.04
5007 ‐ Traffic Signals & Lighting
Signal and Street Lighting Technician CEA ‐ City Employees' Association 86,788 53.66%133,357 1,703 78.33 41.19%0.00% 110.60 110.60
5008 ‐ Fleet
Fleet Maintenance Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 24.38%0.00% 113.25 113.25
Fleet Services Specialist CEA ‐ City Employees' Association 65,208 53.66%100,198 1,703 58.85 24.38%0.00% 73.20 73.20
Heavy Equipment Mechanic CEA ‐ City Employees' Association 76,206 53.66%117,097 1,703 68.78 24.38%0.00% 85.55 85.55
Indirect Cost Rate
Page 526 of 888
PUBLIC WORKS LABOR RATES
Position Bargaining Group
Regular
Annual Salary*
Paid Benefit
Rate Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
Hourly Rate x City
%
Indirect Cost Rate
5009 ‐ CIP Project Engineering
Capital Improvement Program Administrative Manager MME ‐ Management Employee 126,204 53.66%193,923 1,703 113.91 47.00%0.00% 167.44 167.44
Construction Engineering Manager MME ‐ Management Employee 139,256 53.66%213,979 1,703 125.69 47.00%0.00% 184.76 184.76
Senior Civil Engineer MME ‐ Management Employee 126,204 53.66%193,923 1,703 113.91 47.00%0.00% 167.44 167.44
Supervising Civil Engineer MME ‐ Management Employee 139,256 53.66%213,979 1,703 125.69 47.00%0.00% 184.76 184.76
Administrative Assistant III CEA ‐ City Employees' Association 65,208 53.66%100,198 1,703 58.85 47.00%0.00% 86.52 86.52
Capital Projects Manager II CEA ‐ City Employees' Association 98,852 53.66%151,895 1,703 89.22 47.00%0.00% 131.15 131.15
Capital Projects Manager III CEA ‐ City Employees' Association 106,834 53.66%164,160 1,703 96.42 47.00%0.00% 141.74 141.74
Engineer I CEA ‐ City Employees' Association 93,834 53.66%144,184 1,703 84.69 47.00%0.00% 124.50 124.50
Engineer II CEA ‐ City Employees' Association 104,130 53.66%160,005 1,703 93.98 47.00%0.00% 138.16 138.16
Engineer III CEA ‐ City Employees' Association 112,528 53.66%172,909 1,703 101.56 47.00%0.00% 149.30 149.30
Engineering Inspector III CEA ‐ City Employees' Association 104,130 53.66%160,005 1,703 93.98 47.00%0.00% 138.16 138.16
Engineering Inspector IV CEA ‐ City Employees' Association 112,528 53.66%172,909 1,703 101.56 47.00%0.00% 149.30 149.30
Engineering Technician III CEA ‐ City Employees' Association 82,420 53.66%126,645 1,703 74.39 47.00%0.00% 109.35 109.35
5010 ‐ Transportation Planning & Engineering
Active Transportation Manager MME ‐ Management Employee 120,198 53.66%184,695 1,703 108.48 42.76%0.00% 154.88 154.88
Transportation Manager MME ‐ Management Employee 139,256 53.66%213,979 1,703 125.69 42.76%0.00% 179.43 179.43
Transportation Planner Engineer II CEA ‐ City Employees' Association 104,130 53.66%160,005 1,703 93.98 42.76%0.00% 134.17 134.17
Transportation Planner Engineer III CEA ‐ City Employees' Association 112,528 53.66%172,909 1,703 101.56 42.76%0.00% 144.99 144.99
5101 ‐ Parking Administration
Parking Enforcement Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 38.63%0.00% 126.22 126.22
Parking Operations Supervisor MME ‐ Management Employee 100,880 53.66%155,011 1,703 91.05 38.63%0.00% 126.22 126.22
Parking Program Manager MME ‐ Management Employee 126,204 53.66%193,923 1,703 113.91 38.63%0.00% 157.91 157.91
Administrative Assistant I CEA ‐ City Employees' Association 57,304 53.66%88,053 1,703 51.72 38.63%0.00% 71.70 71.70
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66%92,767 1,703 54.49 38.63%0.00% 75.54 75.54
5102 ‐ Parking Enforcement
Parking Enforcement Officer I CEA ‐ City Employees' Association 65,208 53.66%100,198 1,703 58.85 38.63%0.00% 81.59 81.59
Parking Enforcement Officer II CEA ‐ City Employees' Association 70,512 53.66%108,348 1,703 63.64 38.63%0.00% 88.23 88.23
5103 ‐ Parking Structure Operations
Maintenance Worker I CEA ‐ City Employees' Association 60,372 53.66%92,767 1,703 54.49 38.63%0.00% 75.54 75.54
Maintenance Worker II CEA ‐ City Employees' Association 63,544 53.66%97,641 1,703 57.35 38.63%0.00% 79.51 79.51
Parking Coordinator CEA ‐ City Employees' Association 76,206 53.66%117,097 1,703 68.78 38.63%0.00% 95.35 95.35
5104 ‐ Parking Lots & Streets
Parking Meter Repair Worker CEA ‐ City Employees' Association 68,718 53.66%105,591 1,703 62.02 38.63%0.00% 85.98 85.98
5201 ‐ Transit Operations & Maintenance
Deputy Director of Public Works Mobility Services MME ‐ Management Employee 169,234 53.66%260,043 1,703 152.74 40.41%0.00% 214.46 214.46
Mobility Services Business Manager MME ‐ Management Employee 126,204 53.66%193,923 1,703 113.91 40.41%0.00% 159.93 159.93
Transit Coordinator CEA ‐ City Employees' Association 70,512 53.66%108,348 1,703 63.64 40.41%0.00% 89.36 89.36
Page 527 of 888
UTILITIES LABOR RATES
Position Bargaining Group
Regular
Annual Salary*
Paid Benefit
Rate Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
Hourly Rate x
City %
5301 ‐ Stormwater
Streets Maintenance Operator CEA ‐ City Employees' Association 76,154 53.66% 117,017 1,703 68.73 21.34% 0.00% 83.40 83.40
Sweeper Operator CEA ‐ City Employees' Association 67,002 53.66% 102,954 1,703 60.47 21.34% 0.00% 73.37 73.37
Wastewater Collection System Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 21.34% 0.00% 102.50 102.50
6001 ‐ Utilities Administration & Engineering
Business Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Deputy Director of Utilities Engineering and Planning MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 21.34% 0.00% 185.33 185.33
Deputy Director of Utilities Water MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 21.34% 0.00% 185.33 185.33
Director of Utilities MME ‐ Management Employee 215,878 53.66% 331,715 1,703 194.84 21.34% 0.00% 236.41 236.41
Financial Analyst MME ‐ Management Employee 100,880 53.66% 155,011 1,703 91.05 21.34% 0.00% 110.47 110.47
Safety Manager MME ‐ Management Employee 114,556 53.66% 176,025 1,703 103.39 21.34% 0.00% 125.45 125.45
Utilities Engineer MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Utilities Special Projects Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Administrative Assistant II CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 21.34% 0.00% 66.11 66.11
Engineering Technician II CEA ‐ City Employees' Association 72,358 53.66% 111,184 1,703 65.31 21.34% 0.00% 79.24 79.24
Supervising Administrative Assistant CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 21.34% 0.00% 77.22 77.22
Supervising Utility Billing Assistant CEA ‐ City Employees' Association 70,512 53.66% 108,348 1,703 63.64 21.34% 0.00% 77.22 77.22
Utility Billing Assistant CEA ‐ City Employees' Association 60,372 53.66% 92,767 1,703 54.49 21.34% 0.00% 66.11 66.11
6003 ‐ Water Treatment
Water Treatment Plant Supervisor MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125.69 21.34% 0.00% 152.50 152.50
Water Treatment Plant Chief Maintenance Technician CEA ‐ City Employees' Association 109,642 53.66% 168,474 1,703 98.96 21.34% 0.00% 120.07 120.07
Water Treatment Plant Chief Operator CEA ‐ City Employees' Association 115,492 53.66% 177,463 1,703 104.24 21.34% 0.00% 126.48 126.48
Water Treatment Plant Operator CEA ‐ City Employees' Association 106,756 53.66% 164,040 1,703 96.35 21.34% 0.00% 116.91 116.91
6004 ‐ Water Distribution
Water Distribution System Supervisor MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Underground Utilities Locator CEA ‐ City Employees' Association 72,358 53.66% 111,184 1,703 65.31 21.34% 0.00% 79.24 79.24
Water Distribution Chief Operator CEA ‐ City Employees' Association 104,130 53.66% 160,005 1,703 93.98 21.34% 0.00% 114.03 114.03
Water Distribution System Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 21.34% 0.00% 102.50 102.50
6005 ‐ Water Resources
Water Resources Program Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Recycled Water Specialist CEA ‐ City Employees' Association 98,852 53.66% 151,895 1,703 89.22 21.34% 0.00% 108.25 108.25
Water Conservation Specialist CEA ‐ City Employees' Association 98,852 53.66% 151,895 1,703 89.22 21.34% 0.00% 108.25 108.25
Water Resources Technician CEA ‐ City Employees' Association 84,604 53.66% 130,001 1,703 76.36 21.34% 0.00% 92.65 92.65
6101 ‐ Wastewater Administration
Deputy Director of Utilities Wastewater MME ‐ Management Employee 169,234 53.66% 260,043 1,703 152.74 21.34% 0.00% 185.33 185.33
Stormwater Program Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
6102 ‐ Wastewater Collections
Wastewater Collection System Supervisor MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Wastewater Collection System Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 21.34% 0.00% 102.50 102.50
6103 ‐ Environmental Compliance
Environmental Programs Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Environmental Compliance Inspector CEA ‐ City Employees' Association 102,960 53.66% 158,207 1,703 92.93 21.34% 0.00% 112.75 112.75
Indirect Cost Rate
Page 528 of 888
UTILITIES LABOR RATES
Position Bargaining Group
Regular
Annual Salary*
Paid Benefit
Rate Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
Hourly Rate x
City %
Indirect Cost Rate
6104 ‐ Water Resource Recovery
Water Resource Recovery Facility Supervisor MME ‐ Management Employee 139,256 53.66% 213,979 1,703 125.69 21.34% 0.00% 152.50 152.50
Water Resource Recovery Facility Chief Maintenance Technician CEA ‐ City Employees' Association 109,642 53.66% 168,474 1,703 98.96 21.34% 0.00% 120.07 120.07
Water Resource Recovery Facility Chief Operator CEA ‐ City Employees' Association 115,492 53.66% 177,463 1,703 104.24 21.34% 0.00% 126.48 126.48
Water Resource Recovery Facility Maintenance Technician CEA ‐ City Employees' Association 106,756 53.66% 164,040 1,703 96.35 21.34% 0.00% 116.91 116.91
Water Resource Recovery Facility Operator CEA ‐ City Employees' Association 106,756 53.66% 164,040 1,703 96.35 21.34% 0.00% 116.91 116.91
6106 ‐ Water Quality Lab
Laboratory Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 21.34% 0.00% 138.21 138.21
Laboratory Analyst CEA ‐ City Employees' Association 102,960 53.66% 158,207 1,703 92.93 21.34% 0.00% 112.75 112.75
6107 ‐ Solid Waste Program
Solid Waste and Recycling Program Manager MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 30.36% 0.00% 148.49 148.49
Solid Waste and Recycling Coordinator CEA ‐ City Employees' Association 98,852 53.66% 151,895 1,703 89.22 30.36% 0.00% 116.30 116.30
6201 ‐ Whale Rock Reservoir
Whale Rock Reservoir Supervisor MME ‐ Management Employee 126,204 53.66% 193,923 1,703 113.91 20.44% 0.00% 137.19 137.19
Water Supply Operator CEA ‐ City Employees' Association 93,600 53.66% 143,824 1,703 84.48 20.44% 0.00% 101.75 101.75
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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$
Enterprise Cost of Services Allocation Summary‐2024‐25 using 2022‐23 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise
Parking
Enterprise
Total
Enterprise
Allocation
Public Safety 171,448$ 508,953$ ‐$ 680,401$
Right‐of‐Way Maintenance 1,216,544$ 942,663$ ‐$ 2,159,207$
Total 1,387,992$ 1,451,616$ ‐$ 2,839,608$
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Page 532 of 888