HomeMy WebLinkAboutItem 6d. Approve 2025-26 Cost Allocation Plan, Cost of Services, and Labor Rates Item 6d
Department: Finance
Cost Center: 2001
For Agenda of: 4/15/2025
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Debbie Malicoat, Deputy Finance Director
SUBJECT: 2025-26 CENTRAL SERVICES COST ALLOCATION PLAN
RECOMMENDATION
Adopt the 2025-26 Central Services Cost Allocation Plan, including the Cost of Services
Allocation and Labor Rates.
POLICY CONTEXT
The annual cost allocation plan informs the City of the true cost of delivering services
through the various support departments and programs. This forms the base for policies
related to cost recovery goals, including reimbursement transfers and labor rates.
DISCUSSION
Background
Consistent with governmental best practices, the City annually prepares a formal Central
Service Cost Allocation Plan (CAP). One of the primary uses of the CAP is to quantify in
dollars, the relationship between administrative and support services contained within the
General Fund and the 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 purposes.
The CAP is prepared using actual operating expenses from the last audited year and the
resulting cost allocations are programmed into the City's budget two years later. Basing
the CAP on the audited financials allows the City to avoid the need to recalculate and
true-up the allocations at a later date and ensures that the allocation is based on actual
cost and not budget assumptions. The CAP presented to Council for consideration is
based on audited financials for FY 2023-24 and will be applied in FY 2025-26.
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Item 6d
Two Cost Allocation Plan Documents Required
There are two CAP documents presented. The first is a full cost plan which considers all
administrative and support costs that are allocated across all programs (Attachment A).
The second CAP is the "2 Code of Federal Regulations Part 200 Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards" (2 CFR 200)
(Attachment B). The purpose of 2 CFR 200 is to streamline the Federal government's
guidance on administrative requirements, costs principles, and audit requirements to
focus Federal resources more effectively on improving performance and outcomes while
ensuring the financial integrity of taxpayer dollars in partnership with non -Federal
stakeholders. The 2 CFR 200 is used to determine the cost that can be allocated to federal
grant programs.
Cost Allocation to Enterprise Funds
Since internal services are supported exclusively by the General Fund but equally
provided to the City’s four enterprise funds and Whale Rock Fund, the CAP establishes
the cost for services and reimbursement from the enterprise funds. Table 1 below shows
the cost as applicable for the Water, Sewer, Parking, Transit, and Whale Rock funds and
shows the calculated amounts to be reimbursed to the General Fund in FY 202 5-26
compared to FY 2024-25.
Table 1
ID Fund 2024-25
Allocation*
2025-26
Allocation** Change
Reimbursement Transfer (Full Cost Allocation Plan)
1 Water Enterprise $ 1,559,425 $ 1,668,116 $ 108,691
2 Sewer Enterprise $ 1,838,634 $ 1,813,285 ($ 25,349)
3 Parking Enterprise $ 1,256,841 $ 1,420,288 $ 163,447
4 Whale Rock $ 252,099 $ 301,576 $ 49,477
5 Transit Enterprise $ 460,609 $ 467,804 $ 7,195
6 Total $ 5,367,608 $ 5,671,069 $ 303,461
* Fiscal Year 2024-25 allocations are based on 2022-23 actuals
** Fiscal Year 2025-26 allocations are based on 2023-24 actuals
The methodology used to calculate and allocate share of costs through the Cost
Allocation Plan is consistent with that used in prior years. Costs are allocated on a basis
that is directly related to the level of services being provided by the General Fund;
examples of the various methodologies for calculating costs include, but are not limited
to:
Use of and cleaning of buildings is calculated based upon the total square footage
of a building occupied by a department.
Accounts payable support provided by the Finance Department is based upon the
number of accounts payable transactions.
Council agenda support provided by the City Clerk is based upon a count of
Council agenda items submitted by a department/fund.
Server support provided by Information Technology is based upon the number of
physical and virtual servers or appliances within a department or fund.
Support provided by Risk Management is based upon the number of full-time
equivalent (FTE) employees within a department/fund.
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Item 6d
The allocations based on share of cost for most funds is increasing overall due to the
increased cost of doing business. The exception to this is the Sewer Fund, which is
decreasing primarily due to a reduction in the allocation for capital project engineering
support from Public Works compared to the prior year.
Upon approval by the Council, the 2 CFR 200 certification will be signed by the Director
of Finance/City Treasurer.
Since the CAP considers the City’s overall costs based on the annual audited financials,
it also provides the basis for the City’s labor rates. The updated rates are included as
Attachment C.
Cost of Services Analysis
In addition to the Cost Allocation Plan, the City has also prepared a Cost -of-Service
analysis, (Attachment D) which establishes the annual cost of providing the Water, Sewer,
and Parking Enterprise Funds with access to and use of the City's right-of-way- property,
as well as the cost of providing police and fire protection for the Water and Sewer Fund.
In the current analysis, the right-of-way maintenance costs are lower than in the prior year
based on actual project costs. The prior three years had more paving projects than were
budgeted and performed in the current year analysis. As part of the cost analysis that was
prepared, enterprise facilities that are not within the City limits (for example, the 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 2025-26, the total transfer to the General Fund will amount to $2,494,521.
Table 2
ID 2024-25* 2025-26** Change
Water Enterprise
1 Public Safety $ 171,448 $ 163,239 ($ 8,209)
2 Right-of-Way Maintenance $ 1,216,544 $ 987,683 ($ 228,861)
3 Total $ 1,387,992 $ 1,150,922 ($ 237,070)
Sewer Enterprise
4 Public Safety $ 508,953 $ 561,545 $ 52,592
5 Right-of-Way Maintenance $ 942,663 $ 765,325 ($ 177,338)
6 Total $ 1,451,616 $ 1,326,870 ($ 124,746)
Parking Enterprise
7 Public Safety $ 0 $ 0 $ 0
8 Right-of-Way Maintenance $ 0 $ 16,730 $ 16,730
9 Total $ 0 $ 16,730 $ 16,730
10
11 All Funds Public Safety $ 680,401 $ 724,784 $ 44,383
12 All Funds Right-of Way Maintenance $ 2,159,207 $ 1,769,737 ($ 389,470)
13 Total All Funds $ 2,839,608 $ 2,494,521 ($345,087)
* Fiscal Year 2024-25 allocations are based on 2022-23 actuals
** Fiscal Year 2025-26 allocations are based on 2023-24 actuals
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Item 6d
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 not constitute a
"Project" under CEQA Guidelines Sec. 15378.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2025-26
Funding Identified: Yes/No
Funding Sources Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $ N/A $ $ $
State
Federal
Fees
Other:
Total $ N/A $ $ $
There are no fiscal impacts directly associated with the adoption of this item. Adoption of
the FY 2025-26 Cost Allocation Plan, Cost of Services Allocation, and Labor Rates
supports the development of the FY 2025-26 budget by identifying the true cost of
providing services within the City’s Enterprise Funds. The FY 2025-26 Central Services
Full Cost Allocation Plan results in a total cost recovery of $8,165,590 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 2025 -26 in the
2025-27 Financial Plan.
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Item 6d
ALTERNATIVES
1. Amend the reimbursement amounts in the 2025-26 Central Services Full Cost
Allocation Plan. Council could direct staff to amend the CAP either by excluding
reimbursable costs or changing allocation methodologies to reduce the impact to
enterprise funds. This action would shift more of the financial burden of providing
various programs, contracts and services to the General Fund and would reflect less
than full cost recovery.
2. Do not approve the reimbursement amounts in the 2025-26 Central Services Full
Cost Allocation Plan. This action would result in the General Fund bearing the full
costs for various programs, contracts, and agreements that are provided on behalf of
the City’s enterprise funds and the Whale Rock Fund.
ATTACHMENTS
A – Central Services Cost Allocation Plan FY 2025-26
B – 2CFR 200 Cost Allocation Plan FY 2025-26
C – Labor Rates FY 2025-26
D – Cost of Services FY 2025-26
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CITY OF SAN LUIS OBISPO, CA
CENTRAL SERVICE
COST ALLOCATION PLAN
Fiscal Year 2024
Prepared March 10, 2025
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Page 179 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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, 2024. Statistics used to allocate costs were taken from FY2024 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 180 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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.
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City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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.
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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.001
2024
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
City Administration
Narrative 3.01
Costs to be Allocated 3.02 39
Costs by Function 3.03 40
Detail Allocation - Citywide Administration 3.04 41
Detail Allocation - Netwok Services & Info Services 3.05 44
Detail Allocation - Economic Development 3.06 45
Detail Allocation - Natural Resource Planning 3.07 46
Detail Allocation - Office of Diversity, Equity and Inclusion 3.08 47
Allocation Summary 3.09 48
Office of DEI
Narrative 4.01
Costs to be Allocated 4.02 52
Costs by Function 4.03 53
Detail Allocation - Office of DEI 4.04 54
Allocation Summary 4.05 56
Community Services Group
Narrative 5.01
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Table of Contents
Schedule TOC.002
2024
Schedule Page
Costs to be Allocated 5.02 59
Costs by Function 5.03 60
Detail Allocation - Project Supervision 5.04 61
Allocation Summary 5.05 62
Finance Non Departmental
Narrative 6.01
Costs to be Allocated 6.02 64
Costs by Function 6.03 65
Detail Allocation - Non Departmental 6.04 66
Detail Allocation - Direct Dept Exp 6.05 69
Allocation Summary 6.06 70
City Attorney
Narrative 7.01
Costs to be Allocated 7.02 73
Costs by Function 7.03 74
Detail Allocation - General City Attorney 7.04 75
Detail Allocation - Direct Departmental Expenses 7.05 78
Allocation Summary 7.06 79
City Clerk
Narrative 8.01
Costs to be Allocated 8.02 82
Costs by Function 8.03 83
Detail Allocation - City Clerk Services 8.04 84
Detail Allocation - Public Counter/Main City Phone 8.05 85
Allocation Summary 8.06 87
Finance
Narrative 9.01
Costs to be Allocated 9.02 90
Costs by Function 9.03 91
Detail Allocation - Accounts Payable 9.04 92
Detail Allocation - Payroll 9.05 95
Detail Allocation - Purchasing 9.06 97
Detail Allocation - General Finance 9.07 100
Detail Allocation - Cashier 9.08 103
Detail Allocation - Budget 9.09 104
Allocation Summary 9.10 107
Network Services
Narrative 10.01
Costs to be Allocated 10.02 111
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Table of Contents
Schedule TOC.003
2024
Schedule Page
Costs by Function 10.03 112
Detail Allocation - Network Services & Desktop Support 10.04 114
Detail Allocation - Enterprise Apps 10.05 116
Detail Allocation - MDC Support 10.06 118
Detail Allocation - Tablet Support 10.07 119
Detail Allocation - Server Support 10.08 121
Detail Allocation - Network Support 10.09 123
Detail Allocation - Radios 10.10 125
Detail Allocation - Telemetry 10.11 126
Detail Allocation - Cellular Data Services 10.12 127
Detail Allocation - Telephones 10.13 129
Detail Allocation - Cuesta 10.14 131
Detail Allocation - South Hills 10.15 132
Detail Allocation - Tassajara 10.16 133
Detail Allocation - Direct Dept Exp 10.17 134
Allocation Summary 10.18 135
Information Services
Narrative 11.01
Costs to be Allocated 11.02 140
Costs by Function 11.03 141
Detail Allocation - Information Services 11.04 142
Detail Allocation - Enterprise Apps 11.05 143
Allocation Summary 11.06 145
Finance Support Services
Narrative 12.01
Costs to be Allocated 12.02 148
Costs by Function 12.03 149
Detail Allocation - General Support Services 12.04 150
Allocation Summary 12.05 153
Human Resources
Narrative 13.01
Costs to be Allocated 13.02 156
Costs by Function 13.03 157
Detail Allocation - Human Resources 13.04 158
Detail Allocation - Other Direct Exp 13.05 160
Detail Allocation - Tiution Reimbursement 13.06 161
Allocation Summary 13.07 162
Wellness Program
Narrative 14.01
Costs to be Allocated 14.02 165
Costs by Function 14.03 166
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Table of Contents
Schedule TOC.004
2024
Schedule Page
Detail Allocation - Wellness Program 14.04 167
Detail Allocation - Other Direct Exp 14.05 169
Detail Allocation - Police/Fire 14.06 170
Allocation Summary 14.07 171
Public Works Administration
Narrative 15.01
Costs to be Allocated 15.02 174
Costs by Function 15.03 175
Detail Allocation - Deputy Director/City Engineer 15.04 176
Detail Allocation - Director 15.05 177
Detail Allocation - Enterprise Funds 15.06 178
Allocation Summary 15.07 179
Facilities Maintenance
Narrative 16.01
Costs to be Allocated 16.02 181
Costs by Function 16.03 182
Detail Allocation - Water/Sewer/Janitorial - City Hall 16.04 183
Detail Allocation - Water/Sewer/Janitorial - 919 Palm Street 16.05 184
Detail Allocation - Water/Sewer - Corp Yard 16.06 185
Detail Allocation - Janitorial - Corp Yard 16.07 186
Detail Allocation - Electric/Gas/Trash 16.08 187
Detail Allocation - Janitorial - Direct 16.09 189
Detail Allocation - Water/Sewer Direct 16.10 190
Detail Allocation - Building Maintenance 16.11 191
Allocation Summary 16.12 193
Fleet
Narrative 17.01
Costs to be Allocated 17.02 196
Costs by Function 17.03 197
Detail Allocation - Fleet 17.04 198
Detail Allocation - Fuel 17.05 199
Allocation Summary 17.06 200
CIP Project Engineering
Narrative 18.01
Costs to be Allocated 18.02 202
Costs by Function 18.03 203
Detail Allocation - Project Engineering 18.04 204
Allocation Summary 18.05 205
Transportation/Plan Engineering
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Table of Contents
Schedule TOC.005
2024
Schedule Page
Narrative 19.01
Costs to be Allocated 19.02 207
Costs by Function 19.03 208
Detail Allocation - Parking 19.04 209
Detail Allocation - Transit 19.05 210
Detail Allocation - Development Review 19.06 211
Detail Allocation - Long Range Plan 19.07 212
Allocation Summary 19.08 213
Insurance ISF Fund
Narrative 20.01
Costs to be Allocated 20.02 215
Costs by Function 20.03 216
Detail Allocation - Risk Management 20.04 217
Detail Allocation - WComp Premiums - PS 20.05 220
Detail Allocation - WC Premiums 20.06 221
Detail Allocation - Liability Premiums - Direct 20.07 223
Detail Allocation - Liability Premium 20.08 224
Allocation Summary 20.09 226
Natural Resources Protection (Utility Services)
Narrative 21.01
Costs to be Allocated 21.02 229
Costs by Function 21.03 230
Detail Allocation - Program Support 21.04 231
Allocation Summary 21.05 232
Eng Dev Review (Utility Services)
Narrative 22.01
Costs to be Allocated 22.02 234
Costs by Function 22.03 235
Detail Allocation - Utility Services 22.04 236
Allocation Summary 22.05 237
Solid Waste Recycling (Utilities Services)
Narrative 23.01
Costs to be Allocated 23.02 239
Costs by Function 23.03 240
Detail Allocation - Utility Services 23.04 241
Allocation Summary 23.05 242
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Allocated Costs by Department
Summary page 1
Schedule A.001
2024
Central Service Departments Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Comm
Promotion
Comm Dev
Admin
Commissions &
Comm
Planning Engineering
Building Charge $279 $253 $1,925 $14,647 $6,168 $3,522
City Council $46,190
City Administration $4,461 $93,156 $94,487 $5,288 $12,067 $137 $19,492 $11,206
Office of DEI $444 $1,776 $111 $2,220 $444 $4,440 $2,664
Community Services Group $216,933
Finance Non Departmental $1,626 $3,629 $1,657 $1,768 $692 $21 $939 $398
City Attorney $4,657 $13,432 $14,821 $5,521 $12,598 $144 $20,695 $11,700
City Clerk $157 $630 $39 $73,160 $157 $1,574 $945
Finance $6,542 $19,632 $20,732 $8,709 $18,273 $1,322 $29,194 $16,480
Network Services $6,141 $23,084 $4,827 $1,266 $42,187 $3,604 $70,538 $43,408
Information Services $1,665 $6,658 $416 $317,649 $1,665 $16,646 $9,988
Finance Support Services $337 $971 $1,071 $399 $910 $11 $1,471 $846
Human Resources $4,969 $19,877 $1,242 $24,845 $4,969 $49,691 $29,814
Wellness Program $59 $239 $15 $299 $59 $598 $359
Public Works Administration
Facilities Maintenance $1,475 $1,342 $10,204 $42,321 $17,822 $10,176
Fleet $5,829 $9,127
CIP Project Engineering
Transportation/Plan Engineering $275,931 $196,750
Insurance ISF Fund $20,290 $46,563 $25,757 $22,380 $165,866 $1,535 $24,432 $12,583
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $39,667 $192,413 $228,747 $4,827 $47,154 $990,857 $14,068 $548,758 $350,839
Proposed Costs $39,667 $192,413 $228,747 $4,827 $47,154 $990,857 $14,068 $548,758 $350,839
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2024
Central Service Departments Building &
Safety
Housing
Pol/Homeless
Park Maint Swim Center
Maint
Urban Forest
Svc
Street Maint Traffic
Signals/Lights
Parking Admin Stormwater/Flo
od Control
Building Charge $9,793 $3,771 $580 $4,352
City Council
City Administration $34,474 $14,490 $48,994 $8,031 $3,533 $27,660 $8,220 $240 $15,891
Office of DEI $6,660 $2,220 $5,772 $444 $888 $5,328 $888 $2,855
Community Services Group
Finance Non Departmental $2,831 $2,259 $10,555 $2,283 $521 $3,909 $1,833 $1,685
City Attorney $42,308 $15,129 $51,152 $8,385 $3,689 $28,877 $8,582 $251 $16,590
City Clerk $2,361 $787 $2,046 $157 $315 $1,889 $315 $1,012
Finance $50,951 $23,658 $81,565 $16,694 $6,727 $46,631 $13,245 $192 $24,148
Network Services $115,453 $25,905 $105,669 $9,954 $23,626 $88,085 $26,884 $39,845
Information Services $24,968 $8,323 $21,640 $1,665 $3,329 $19,975 $3,329 $46,947
Finance Support Services $2,602 $1,093 $3,697 $607 $266 $2,087 $620 $18 $1,199
Human Resources $74,536 $24,845 $64,598 $4,969 $9,938 $59,629 $9,938 $31,951
Wellness Program $897 $299 $777 $59 $120 $718 $120 $384
Public Works Administration $297,432 $93,435 $243,135 $266,303 $109,837 $170,350
Facilities Maintenance $28,295 $17,205 $2,646 $19,851
Fleet $35,339 $169,368 $1,246 $36,127 $297,454 $27,568 $28,976
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $54,388 $34,541 $148,226 $29,759 $9,044 $64,027 $25,423 $29,204
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $485,856 $153,549 $1,032,467 $177,688 $344,484 $936,775 $236,802 $701 $411,037
Proposed Costs $485,856 $153,549 $1,032,467 $177,688 $344,484 $936,775 $236,802 $701 $411,037
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Allocated Costs by Department
Summary page 3
Schedule A.003
2024
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 $9,238
City Administration $5,274 $11,066 $4,326 $17,323 $7,843 $10,716 $8,350 $9,424 $139
Office of DEI $888 $1,776 $444 $3,552 $1,776 $3,552 $444 $1,776
Community Services Group $21,019 $151,968
Finance Non Departmental $422 $442 $228 $726 $740 $266 $288 $1,243 $51
City Attorney $5,506 $15,696 $4,516 $18,087 $8,187 $11,188 $8,718 $9,839 $145
City Clerk $315 $15,105 $157 $1,259 $630 $1,259 $157 $630
Finance $7,693 $16,348 $5,755 $26,319 $14,603 $20,550 $9,206 $18,117 $266
Network Services $12,172 $27,437 $15,245 $69,433 $30,680 $55,215 $24,659 $29,351
Information Services $3,329 $23,322 $1,665 $13,317 $6,658 $13,317 $1,665 $6,658
Finance Support Services $398 $835 $326 $1,307 $592 $809 $630 $711 $11
Human Resources $9,938 $88,369 $4,969 $39,752 $19,877 $39,752 $4,969 $19,877
Wellness Program $120 $239 $59 $479 $239 $479 $59 $239
Public Works Administration
Facilities Maintenance $50,733 $354,232 $108,848 $50,405
Fleet $11,567 $75,433 $2,765 $33,172
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $7,802 $92,962 $4,114 $19,219 $14,318 $13,484 $4,871 $20,596 $631
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $74,876 $517,103 $396,036 $210,773 $106,143 $246,020 $175,629 $151,633 $51,648
Proposed Costs $74,876 $517,103 $396,036 $210,773 $106,143 $246,020 $175,629 $151,633 $51,648
Page 192 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2024
Central Service Departments Police Admin Patrol Investigations Police Support
Svc
Neighborhood
Svcs
Traffic Safety Fire Admin Emergency
Response
Hazard
Prevention
Building Charge
City Council $9,238 $18,476
City Administration $31,752 $165,617 $40,998 $43,698 $3,684 $12,017 $15,219 $162,533 $12,936
Office of DEI $3,108 $22,645 $5,328 $9,324 $444 $1,332 $1,776 $20,425 $2,886
Community Services Group
Finance Non Departmental $4,915 $1,063 $215 $978 $223 $99 $964 $873 $602
City Attorney $35,321 $172,911 $42,804 $45,622 $3,846 $12,546 $18,483 $169,692 $13,506
City Clerk $15,577 $8,027 $1,889 $3,305 $157 $472 $29,579 $7,240 $1,023
Finance $53,567 $191,729 $46,935 $60,558 $4,685 $13,404 $24,404 $184,481 $19,515
Network Services $95,580 $483,511 $109,241 $134,140 $20,478 $30,019 $94,329 $386,003 $62,656
Information Services $114,136 $84,892 $19,975 $34,955 $1,665 $4,994 $60,191 $76,569 $10,819
Finance Support Services $2,396 $12,499 $3,094 $3,298 $278 $907 $1,149 $12,266 $977
Human Resources $110,861 $256,117 $59,629 $104,351 $4,969 $14,907 $23,644 $233,114 $32,299
Wellness Program $4,663 $18,510 $4,356 $7,622 $363 $1,089 $1,452 $16,697 $2,360
Public Works Administration
Facilities Maintenance $51,143 $51,143 $51,143 $102,286 $51,143 $51,143 $84,593 $74,881 $74,881
Fleet $44,765 $277,325 $116,475 $13,303 $12,340 $37,384
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $1,058,308 $78,073 $17,928 $38,878 $4,046 $5,053 $557,814 $69,343 $15,775
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $1,635,330 $1,824,062 $520,010 $602,318 $108,321 $185,366 $932,073 $1,414,117 $250,235
Proposed Costs $1,635,330 $1,824,062 $520,010 $602,318 $108,321 $185,366 $932,073 $1,414,117 $250,235
Page 193 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2024
Central Service Departments Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Disaster Assist FD201 Local
Sales Tax
FD202
Downtown Bid
FD206 Law
Enforc Grant
Building Charge
City Council
City Administration $2,063 $121 $6,957 $388 $2,053 $2,068 $5,077 $1,119
Office of DEI $888 $454 $444
Community Services Group
Finance Non Departmental $752 $44 $1,256 $141 $469 $92 $1,850 $104
City Attorney $2,154 $127 $7,264 $405 $2,144 $2,159 $5,302 $1,168
City Clerk $315 $156 $157
Finance $4,759 $203 $13,645 $2,086 $4,316 $3,316 $43 $7,531 $1,139
Network Services $329 $12,079 $5,065 $5,029
Information Services $3,329 $1,657 $1,665
Finance Support Services $156 $10 $525 $29 $155 $156 $383 $85
Human Resources $9,938 $4,973 $4,969
Wellness Program $726 $368 $363
Public Works Administration
Facilities Maintenance $74,881
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $9,383 $552 $18,204 $1,764 $7,119 $2,409 $23,094 $1,303
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $94,477 $1,057 $75,126 $4,813 $28,929 $22,827 $43 $43,237 $4,918
Proposed Costs $94,477 $1,057 $75,126 $4,813 $28,929 $22,827 $43 $43,237 $4,918
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Allocated Costs by Department
Summary page 6
Schedule A.006
2024
Central Service Departments FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD214 Avilia
Ranch DPA
FD215 Aff
Housing BEGIN
FD401 Cap
Outlay
FD402 Fleet
Replace
FD403 IT
Replace
Building Charge $205
City Council
City Administration $27,240 $27 $118 $534 $1,280 $2,277
Office of DEI $777
Community Services Group
Finance Non Departmental $8,715 $10 $43 $194 $467 $826
City Attorney $28,440 $28 $122 $557 $1,338 $2,381
City Clerk $275
Finance $41,569 $145 $203 $1,015 $1,905 $3,349 $7,910 $1,548 $1,131
Network Services $6,307
Information Services $2,913
Finance Support Services $2,056 $2 $9 $41 $96 $169
Human Resources $8,695
Wellness Program $104
Public Works Administration
Facilities Maintenance $1,089
Fleet
CIP Project Engineering $159,027
Transportation/Plan Engineering
Insurance ISF Fund $110,968 $122 $532 $2,427 $5,826 $10,374
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $239,353 $334 $1,027 $4,768 $10,912 $19,376 $166,937 $1,548 $1,131
Proposed Costs $239,353 $334 $1,027 $4,768 $10,912 $19,376 $166,937 $1,548 $1,131
Page 195 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 7
Schedule A.007
2024
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 $2,176 $2,175
City Council $12,318 $9,238 $13,857 $16,935
City Administration $7,735 $44,831 $105,927 $120,520 $48,905 $18,220
Office of DEI $15,492 $14,937 $6,891 $1,087
Community Services Group $77,577 $80,633 $110,568 $24,203
Finance Non Departmental $2,820 $16,340 $13,260 $18,399 $8,529 $4,820
City Attorney $8,076 $46,805 $110,593 $125,827 $51,060 $19,023
City Clerk $24,790 $19,770 $24,154 $26,919
Finance $897 $11,534 $6 $65,645 $541 $193,671 $218,094 $97,297 $30,614
Network Services $247,737 $243,986 $136,426 $52,040
Information Services $128,274 $127,860 $48,956 $6,995
Finance Support Services $584 $3,384 $7,994 $9,095 $3,691 $1,375
Human Resources $175,473 $167,160 $78,272 $12,174
Wellness Program $2,087 $2,012 $928 $146
Public Works Administration $24,923 $24,545 $187,012 $66,412
Facilities Maintenance $47,899 $47,897 $41,595 $990
Fleet $150,495 $201,012 $20,847
CIP Project Engineering $84,241 $66,189 $153,692 $117,262 $361,108 $73,925
Transportation/Plan Engineering $51,076 $48,659
Insurance ISF Fund $35,183 $203,899 $210,653 $301,135 $129,116 $63,267
Natural Resources Protection (Utility Services)($813) ($1,627)
Eng Dev Review (Utility Services)($31,543) ($31,543)
Solid Waste Recycling (Utilities Services)($4,559) ($5,102)
Subtotal $85,138 $65,932 $6 $380,904 $66,730 $1,668,116 $1,813,285 $1,420,288 $467,804
Proposed Costs $85,138 $65,932 $6 $380,904 $66,730 $1,668,116 $1,813,285 $1,420,288 $467,804
Page 196 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 8
Schedule A.008
2024
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 $19,772 $69,618
City Council $135,490
City Administration $3,267 $22,693 $529 $323 $117 $1,389,131
Office of DEI $1,821 $161,421
Community Services Group $7,006 $689,907
Finance Non Departmental $1,191 $5,110 $167 $118 $43 $136,704
City Attorney $3,411 $23,692 $551 $337 $122 $1,298,230
City Clerk $645 $269,506
Finance $4,937 $34,955 $1,176 $472 $209 $107,785 $1,966,476
Network Services $49,975 $130,422 $3,200,020
Information Services $24,947 $19,373 $1,328,959
Finance Support Services $247 $1,713 $40 $25 $9 $92,717
Human Resources $20,373 $329 $1,965,561
Wellness Program $246 $71,007
Public Works Administration $1,483,384
Facilities Maintenance $27,091 $1,549,353
Fleet $26,647 $42,133 $1,676,697
CIP Project Engineering $13,755 $13,324 $1,042,523 $257,197
Transportation/Plan Engineering $572,416
Insurance ISF Fund $14,861 $68,975 $2,083 $1,467 $532 $3,962,481
Natural Resources Protection (Utility Services)($2,440) $2,440
Eng Dev Review (Utility Services)($63,086) $63,086
Solid Waste Recycling (Utilities Services)($977)($10,638) $10,638
Subtotal $27,914 $301,576 $4,546 $2,742 $1,032 $360,229 $22,985,437 $333,361
Proposed Costs $27,914 $301,576 $4,546 $2,742 $1,032 $360,229 $22,985,437 $333,361
Page 197 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2024
Central Service Departments Unallocated Total
Building Charge $69,618
City Council $135,490
City Administration $1,389,131
Office of DEI $161,421
Community Services Group $689,907
Finance Non Departmental $136,704
City Attorney $1,298,230
City Clerk $129,482 $398,988
Finance $209,715 $2,176,191
Network Services $3,200,020
Information Services $1,328,959
Finance Support Services $92,717
Human Resources $1,965,561
Wellness Program $71,007
Public Works Administration $1,483,384
Facilities Maintenance $1,549,353
Fleet $1,676,697
CIP Project Engineering $2,971,185 $4,270,905
Transportation/Plan Engineering $938,715 $1,511,131
Insurance ISF Fund $3,962,481
Natural Resources Protection (Utility Services) $1,108,266 $1,108,266
Eng Dev Review (Utility Services)$31,344 $31,344
Solid Waste Recycling (Utilities Services)
Subtotal $5,388,707 $28,707,505
Proposed Costs $5,388,707 $28,707,505
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City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2024
Departments Total Expenditures Cost Adjustments Total Allocated
Building Charge $145,706
City Council $226,753
City Administration $1,537,622 ($58,125)
Office of DEI $611,541 ($548,775)
Community Services Group $829,900
Finance Non Departmental $299,703 ($123,379)
City Attorney $1,470,929 ($113,379)
City Clerk $605,003
Finance $2,277,595
Network Services $3,420,042
Information Services $1,457,278
Finance Support Services $106,819
Human Resources $2,121,968 ($19,587)
Wellness Program $49,456
Public Works Administration $1,576,621
Facilities Maintenance $1,450,118
Fleet $1,391,774
CIP Project Engineering $2,803,107 $257,197
Transportation/Plan Engineering $1,062,962
Insurance ISF Fund $4,760,390
Natural Resources Protection (Utility Services)$1,108,266
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Cultural Activities $39,667
Economic Development $192,413
Natural Resource Protection $228,747
Tourism and Bid Promotion $4,827
Community Promotion $47,154
Community Development Admin $990,857
Commissions & Committees $14,068
Planning $548,758
Engineering $350,839
Building and Safety $485,856
Housing Policy/Homelessness $153,549
Parks Maintenance $1,032,467
Swim Center Maintenance $177,688
Urban Forest Services $344,484
Streets Maintenance $936,775
Traffic Signals & Lighting $236,802
Parking Admin $701
Stormwater and Flood Control $411,037
Solid Waste Recycling $74,876
Page 199 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2024
Departments Total Expenditures Cost Adjustments Total Allocated
Recreation Administration $517,103
Recreation Facilities $396,036
Youth Services $210,773
Community Services $106,143
Ranger Program $246,020
Aquatics $175,629
Golf Course $151,633
Jack House $51,648
Police Administration $1,635,330
Patrol $1,824,062
Investigations $520,010
Police Support Services $602,318
Neighborhood Services $108,321
Traffic Safety $185,366
Fire Administration $932,073
Emergency Response $1,414,117
Hazard Prevention $250,235
Training Services $94,477
Recruit Academy $1,057
Fire Apparatus Service $75,126
Fire Station $4,813
Mobile Crisis Unit $28,929
Disaster Assistance $22,827
FD201 Local Sales Tax Fund $43
FD202 Downtown Bid Fund $43,237
FD206 Law Enforcement Grant Fund $4,918
FD208 Tourism Bid Fund $239,353
FD209 SB1186 CASP Certify Fund $334
FD212 San Luis Ranch CFD $1,027
FD213 Avila Ranch CFE $4,768
FD214 Avilia Ranch DPA Fund $10,912
FD215 Affordable Housing BEGIN Loan Fund $19,376
FD401 Capital Outlay Engineering $166,937
FD402 Fleet Replace $1,548
FD403 Info Tech Replacement Fund $1,131
FD404 Major Facility Replacement Fund $85,138
FD406 Public Safety Equip Replacement Fund $65,932
FD504 LOVR Impact Fee Fund $6
FD505 Affordable Housing Fund $380,904
FD507 Transportation Impact Fee Fund $66,730
FD601 Water Fund $1,668,116
FD602 Sewer Fund $1,813,285
FD611 Parking Fund $1,420,288
Page 200 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2024
Departments Total Expenditures Cost Adjustments Total Allocated
FD621Transit Fund $467,804
FD701 General Agency Fund $27,914
FD705 Whale Rock Fund $301,576
FD711 Hazardous Mat Task Force Fund $4,546
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $2,742
FD715 Boysen Ranch Conserv Easemt Fund $1,032
All Other $360,229
Unallocated $5,388,707
Direct Billed $333,361
Total $29,167,847 ($460,342)$28,707,505
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Detail of Allocated Costs
Summary page 13
Schedule D.001
2024
Departments Building
Charge
City Council City Admin Office of DEI Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance
Schedule:1.007 2.005 3.009 4.005 5.005 6.006 7.006 8.006 9.010
Building Charge ($145,706)$0 $0 $0 $0 $0 $0 $0 $0
City Council $6,337 ($349,504) $2,368 $1,427 $0 $89 $2,607 $680 $8,583
City Administration $2,376 $72,364 ($1,875,956) $1,998 $0 $7,540 $17,679 $93,244 $25,477
Office of DEI $542 $0 $88,123 ($208,344)$0 $1,499 $7,031 $136 $10,171
Community Services Group $1,632 $0 $10,631 $1,554 ($924,928)$567 $9,542 $476 $12,398
Finance Non Departmental $0 $0 $3,839 $0 $0 ($202,337) $3,446 $0 $4,495
City Attorney $2,875 $47,730 $18,842 $2,664 $0 $14,987 ($1,647,231) $61,689 $22,031
City Clerk $2,295 $0 $7,750 $1,998 $0 $442 $8,091 ($715,590) $12,034
Finance $8,958 $20,016 $29,174 $6,216 $0 $2,319 $30,459 $33,566 ($2,674,628)
Network Services $4,366 $0 $77,482 $3,796 $0 $9,334 $45,737 $1,346 $66,378
Information Services $1,393 $0 $52,339 $3,849 $0 $375 $19,488 $1,365 $25,916
Finance Support Services $0 $0 $1,369 $0 $0 $498 $1,428 $0 $2,649
Human Resources $0 $24,634 $27,180 $4,440 $0 $3,739 $28,377 $40,173 $43,929
Wellness Program $0 $0 $634 $0 $0 $231 $662 $0 $984
Public Works Administration $19,028 $49,270 $20,195 $3,996 $235,021 $327 $21,084 $78,614 $28,441
Facilities Maintenance $3,728 $0 $18,574 $2,220 $0 $3,742 $19,393 $787 $55,453
Fleet $484 $0 $17,827 $1,998 $0 $4,027 $18,613 $708 $33,689
CIP Project Engineering $21,644 $0 $35,905 $7,992 $0 $822 $37,487 $2,834 $51,077
Transportation/Plan Engineering $430 $0 $13,616 $2,775 $0 $365 $14,215 $984 $18,997
Insurance ISF Fund $0 $0 $60,977 $0 $0 $14,730 $63,662 $0 $75,735
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
Solid Waste Recycling (Utilities Services)$0 $0 $0 $0 $0 $0 $0 $0 $0
Cultural Activities $279 $0 $4,461 $0 $0 $1,626 $4,657 $0 $6,542
Economic Development $253 $0 $93,156 $444 $0 $3,629 $13,432 $157 $19,632
Natural Resource Protection $1,925 $0 $94,487 $1,776 $0 $1,657 $14,821 $630 $20,732
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $0 $0 $5,288 $111 $0 $1,768 $5,521 $39 $8,709
Community Development Admin $14,647 $46,190 $12,067 $2,220 $216,933 $692 $12,598 $73,160 $18,273
Commissions & Committees $0 $0 $137 $444 $0 $21 $144 $157 $1,322
Planning $6,168 $0 $19,492 $4,440 $0 $939 $20,695 $1,574 $29,194
Engineering $3,522 $0 $11,206 $2,664 $0 $398 $11,700 $945 $16,480
Building and Safety $9,793 $0 $34,474 $6,660 $0 $2,831 $42,308 $2,361 $50,951
Housing Policy/Homelessness $0 $0 $14,490 $2,220 $0 $2,259 $15,129 $787 $23,658
Parks Maintenance $3,771 $0 $48,994 $5,772 $0 $10,555 $51,152 $2,046 $81,565
Swim Center Maintenance $0 $0 $8,031 $444 $0 $2,283 $8,385 $157 $16,694
Urban Forest Services $580 $0 $3,533 $888 $0 $521 $3,689 $315 $6,727
Streets Maintenance $4,352 $0 $27,660 $5,328 $0 $3,909 $28,877 $1,889 $46,631
Traffic Signals & Lighting $0 $0 $8,220 $888 $0 $1,833 $8,582 $315 $13,245
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Detail of Allocated Costs
Summary page 14
Schedule D.002
2024
Departments Network
Services
Info Services Fin Support
Svc
Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Schedule:10.018 11.006 12.005 13.007 14.007 15.007 16.012 17.006 18.005
Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0
City Council $31,611 $7,768 $205 $23,127 $192 $0 $30,205 $0 $0
City Administration $42,940 $51,548 $1,389 $32,378 $269 $0 $11,323 $3,504 $0
Office of DEI $6,498 $1,554 $553 $4,625 $38 $0 $2,583 $0 $0
Community Services Group $19,053 $5,438 $750 $16,189 $135 $0 $4,315 $0 $0
Finance Non Departmental $0 $0 $271 $0 $0 $0 $0 $0 $0
City Attorney $34,859 $19,636 $1,329 $27,752 $231 $0 $13,702 $0 $0
City Clerk $27,378 $6,991 $547 $20,814 $173 $0 $10,937 $0 $0
Finance $88,176 $21,750 $2,058 $64,756 $539 $0 $42,699 $0 $0
Network Services ($3,914,050) $57,848 $3,090 $39,547 $329 $0 $20,813 $14,916 $22,712
Information Services $72,279 ($1,698,239) $1,317 $40,102 $334 $0 $6,640 $0 $0
Finance Support Services $0 $0 ($118,936)$0 $0 $0 $0 $0 $0
Human Resources $62,865 $16,646 $2,051 ($2,457,384)$385 $0 $41,703 $0 $0
Wellness Program $0 $0 $48 $0 ($76,187)$0 $21,314 $0 $0
Public Works Administration $80,519 $123,922 $1,524 $44,722 $538 ($2,828,711) $50,304 $7,489 $0
Facilities Maintenance $47,510 $8,323 $1,401 $24,845 $299 $156,777 ($1,872,863) $27,073 $0
Fleet $32,929 $7,490 $1,346 $32,466 $269 $158,583 $2,205 ($1,759,925)$0
CIP Project Engineering $122,712 $29,962 $2,710 $89,443 $1,076 $709,475 $62,537 $24,786 ($4,293,617)
Transportation/Plan Engineering $44,701 $10,404 $1,028 $31,057 $373 $289,148 $2,230 $5,460 $0
Insurance ISF Fund $0 $0 $4,602 $0 $0 $0 $0 $0 $0
Natural Resources Protection (Utility Services)$0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Dev Review (Utility Services)$0 $0 $0 $0 $0 $31,344 $0 $0 $0
Solid Waste Recycling (Utilities Services)$0 $0 $0 $0 $0 $0 $0 $0 $0
Cultural Activities $0 $0 $337 $0 $0 $0 $1,475 $0 $0
Economic Development $6,141 $1,665 $971 $4,969 $59 $0 $1,342 $0 $0
Natural Resource Protection $23,084 $6,658 $1,071 $19,877 $239 $0 $10,204 $5,829 $0
Tourism and Bid Promotion $4,827 $0 $0 $0 $0 $0 $0 $0 $0
Community Promotion $1,266 $416 $399 $1,242 $15 $0 $0 $0 $0
Community Development Admin $42,187 $317,649 $910 $24,845 $299 $0 $42,321 $0 $0
Commissions & Committees $3,604 $1,665 $11 $4,969 $59 $0 $0 $0 $0
Planning $70,538 $16,646 $1,471 $49,691 $598 $0 $17,822 $9,127 $0
Engineering $43,408 $9,988 $846 $29,814 $359 $0 $10,176 $0 $0
Building and Safety $115,453 $24,968 $2,602 $74,536 $897 $0 $28,295 $35,339 $0
Housing Policy/Homelessness $25,905 $8,323 $1,093 $24,845 $299 $0 $0 $0 $0
Parks Maintenance $105,669 $21,640 $3,697 $64,598 $777 $297,432 $17,205 $169,368 $0
Swim Center Maintenance $9,954 $1,665 $607 $4,969 $59 $93,435 $0 $1,246 $0
Urban Forest Services $23,626 $3,329 $266 $9,938 $120 $243,135 $2,646 $36,127 $0
Streets Maintenance $88,085 $19,975 $2,087 $59,629 $718 $266,303 $19,851 $297,454 $0
Traffic Signals & Lighting $26,884 $3,329 $620 $9,938 $120 $109,837 $0 $27,568 $0
Page 203 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2024
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Schedule:19.008 20.009 21.005 22.005 23.005
Building Charge $0 $0 $0 $0 $0 $0
City Council $0 $7,552 $0 $0 $0 $0
City Administration $0 $32,430 $0 $0 $0 $0
Office of DEI $0 $22,225 $0 $0 $0 $0
Community Services Group $0 $12,348 $0 $0 $0 $0
Finance Non Departmental $0 $13,962 $0 $0 $0 $0
City Attorney $0 $21,354 $0 $0 $0 $0
City Clerk $0 $11,137 $0 $0 $0 $0
Finance $0 $46,347 $0 $0 $0 $0
Network Services $0 $126,314 $0 $0 $0 $0
Information Services $0 $15,564 $0 $0 $0 $0
Finance Support Services $0 $6,173 $0 $0 $0 $0
Human Resources $0 $58,881 $0 $0 $0 $0
Wellness Program $0 $2,858 $0 $0 $0 $0
Public Works Administration $0 $487,096 $0 $0 $0 $0
Facilities Maintenance $0 $52,620 $0 $0 $0 $0
Fleet $0 $55,517 $0 $0 $0 $0
CIP Project Engineering $0 $32,851 $0 $0 $0 $0
Transportation/Plan Engineering ($1,511,131) $12,386 $0 $0 $0 $0
Insurance ISF Fund $0 ($4,980,096)$0 $0 $0 $0
Natural Resources Protection (Utility Services)$0 $0 ($1,108,266)$0 $0 $0
Eng Dev Review (Utility Services)$0 $0 $0 ($31,344)$0 $0
Solid Waste Recycling (Utilities Services)$0 $0 $0 $0 $0 $0
Cultural Activities $0 $20,290 $0 $0 $0 $39,667
Economic Development $0 $46,563 $0 $0 $0 $192,413
Natural Resource Protection $0 $25,757 $0 $0 $0 $228,747
Tourism and Bid Promotion $0 $0 $0 $0 $0 $4,827
Community Promotion $0 $22,380 $0 $0 $0 $47,154
Community Development Admin $0 $165,866 $0 $0 $0 $990,857
Commissions & Committees $0 $1,535 $0 $0 $0 $14,068
Planning $275,931 $24,432 $0 $0 $0 $548,758
Engineering $196,750 $12,583 $0 $0 $0 $350,839
Building and Safety $0 $54,388 $0 $0 $0 $485,856
Housing Policy/Homelessness $0 $34,541 $0 $0 $0 $153,549
Parks Maintenance $0 $148,226 $0 $0 $0 $1,032,467
Swim Center Maintenance $0 $29,759 $0 $0 $0 $177,688
Urban Forest Services $0 $9,044 $0 $0 $0 $344,484
Streets Maintenance $0 $64,027 $0 $0 $0 $936,775
Traffic Signals & Lighting $0 $25,423 $0 $0 $0 $236,802
Page 204 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2024
Departments Building
Charge
City Council City Admin Office of DEI Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance
Parking Admin $0 $0 $240 $0 $0 $0 $251 $0 $192
Stormwater and Flood Control $0 $0 $15,891 $2,855 $0 $1,685 $16,590 $1,012 $24,148
Solid Waste Recycling $0 $0 $5,274 $888 $21,019 $422 $5,506 $315 $7,693
Recreation Administration $0 $9,238 $11,066 $1,776 $151,968 $442 $15,696 $15,105 $16,348
Recreation Facilities $0 $0 $4,326 $444 $0 $228 $4,516 $157 $5,755
Youth Services $0 $0 $17,323 $3,552 $0 $726 $18,087 $1,259 $26,319
Community Services $0 $0 $7,843 $1,776 $0 $740 $8,187 $630 $14,603
Ranger Program $0 $0 $10,716 $3,552 $0 $266 $11,188 $1,259 $20,550
Aquatics $0 $0 $8,350 $444 $0 $288 $8,718 $157 $9,206
Golf Course $0 $0 $9,424 $1,776 $0 $1,243 $9,839 $630 $18,117
Jack House $0 $0 $139 $0 $0 $51 $145 $0 $266
Police Administration $0 $9,238 $31,752 $3,108 $0 $4,915 $35,321 $15,577 $53,567
Patrol $0 $0 $165,617 $22,645 $0 $1,063 $172,911 $8,027 $191,729
Investigations $0 $0 $40,998 $5,328 $0 $215 $42,804 $1,889 $46,935
Police Support Services $0 $0 $43,698 $9,324 $0 $978 $45,622 $3,305 $60,558
Neighborhood Services $0 $0 $3,684 $444 $0 $223 $3,846 $157 $4,685
Traffic Safety $0 $0 $12,017 $1,332 $0 $99 $12,546 $472 $13,404
Fire Administration $0 $18,476 $15,219 $1,776 $0 $964 $18,483 $29,579 $24,404
Emergency Response $0 $0 $162,533 $20,425 $0 $873 $169,692 $7,240 $184,481
Hazard Prevention $0 $0 $12,936 $2,886 $0 $602 $13,506 $1,023 $19,515
Training Services $0 $0 $2,063 $0 $0 $752 $2,154 $0 $4,759
Recruit Academy $0 $0 $121 $0 $0 $44 $127 $0 $203
Fire Apparatus Service $0 $0 $6,957 $888 $0 $1,256 $7,264 $315 $13,645
Fire Station $0 $0 $388 $0 $0 $141 $405 $0 $2,086
Mobile Crisis Unit $0 $0 $2,053 $454 $0 $469 $2,144 $156 $4,316
Disaster Assistance $0 $0 $2,068 $444 $0 $92 $2,159 $157 $3,316
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $43
FD202 Downtown Bid Fund $0 $0 $5,077 $0 $0 $1,850 $5,302 $0 $7,531
FD206 Law Enforcement Grant Fund $0 $0 $1,119 $0 $0 $104 $1,168 $0 $1,139
FD208 Tourism Bid Fund $205 $0 $27,240 $777 $0 $8,715 $28,440 $275 $41,569
FD209 SB1186 CASP Certify Fund $0 $0 $27 $0 $0 $10 $28 $0 $145
FD212 San Luis Ranch CFD $0 $0 $118 $0 $0 $43 $122 $0 $203
FD213 Avila Ranch CFE $0 $0 $534 $0 $0 $194 $557 $0 $1,015
FD214 Avilia Ranch DPA Fund $0 $0 $1,280 $0 $0 $467 $1,338 $0 $1,905
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $2,277 $0 $0 $826 $2,381 $0 $3,349
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $7,910
FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $0 $0 $1,548
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $1,131
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $0 $0 $897
FD406 Public Safety Equip Replacement Fund $0 $0 $7,735 $0 $0 $2,820 $8,076 $0 $11,534
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $6
Page 205 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2024
Departments Network
Services
Info Services Fin Support
Svc
Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
Parking Admin $0 $0 $18 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $39,845 $46,947 $1,199 $31,951 $384 $170,350 $0 $28,976 $0
Solid Waste Recycling $12,172 $3,329 $398 $9,938 $120 $0 $0 $0 $0
Recreation Administration $27,437 $23,322 $835 $88,369 $239 $0 $50,733 $11,567 $0
Recreation Facilities $15,245 $1,665 $326 $4,969 $59 $0 $354,232 $0 $0
Youth Services $69,433 $13,317 $1,307 $39,752 $479 $0 $0 $0 $0
Community Services $30,680 $6,658 $592 $19,877 $239 $0 $0 $0 $0
Ranger Program $55,215 $13,317 $809 $39,752 $479 $0 $0 $75,433 $0
Aquatics $24,659 $1,665 $630 $4,969 $59 $0 $108,848 $2,765 $0
Golf Course $29,351 $6,658 $711 $19,877 $239 $0 $0 $33,172 $0
Jack House $0 $0 $11 $0 $0 $0 $50,405 $0 $0
Police Administration $95,580 $114,136 $2,396 $110,861 $4,663 $0 $51,143 $44,765 $0
Patrol $483,511 $84,892 $12,499 $256,117 $18,510 $0 $51,143 $277,325 $0
Investigations $109,241 $19,975 $3,094 $59,629 $4,356 $0 $51,143 $116,475 $0
Police Support Services $134,140 $34,955 $3,298 $104,351 $7,622 $0 $102,286 $13,303 $0
Neighborhood Services $20,478 $1,665 $278 $4,969 $363 $0 $51,143 $12,340 $0
Traffic Safety $30,019 $4,994 $907 $14,907 $1,089 $0 $51,143 $37,384 $0
Fire Administration $94,329 $60,191 $1,149 $23,644 $1,452 $0 $84,593 $0 $0
Emergency Response $386,003 $76,569 $12,266 $233,114 $16,697 $0 $74,881 $0 $0
Hazard Prevention $62,656 $10,819 $977 $32,299 $2,360 $0 $74,881 $0 $0
Training Services $329 $0 $156 $0 $0 $0 $74,881 $0 $0
Recruit Academy $0 $0 $10 $0 $0 $0 $0 $0 $0
Fire Apparatus Service $12,079 $3,329 $525 $9,938 $726 $0 $0 $0 $0
Fire Station $0 $0 $29 $0 $0 $0 $0 $0 $0
Mobile Crisis Unit $5,065 $1,657 $155 $4,973 $368 $0 $0 $0 $0
Disaster Assistance $5,029 $1,665 $156 $4,969 $363 $0 $0 $0 $0
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD202 Downtown Bid Fund $0 $0 $383 $0 $0 $0 $0 $0 $0
FD206 Law Enforcement Grant Fund $0 $0 $85 $0 $0 $0 $0 $0 $0
FD208 Tourism Bid Fund $6,307 $2,913 $2,056 $8,695 $104 $0 $1,089 $0 $0
FD209 SB1186 CASP Certify Fund $0 $0 $2 $0 $0 $0 $0 $0 $0
FD212 San Luis Ranch CFD $0 $0 $9 $0 $0 $0 $0 $0 $0
FD213 Avila Ranch CFE $0 $0 $41 $0 $0 $0 $0 $0 $0
FD214 Avilia Ranch DPA Fund $0 $0 $96 $0 $0 $0 $0 $0 $0
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $169 $0 $0 $0 $0 $0 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $0 $0 $159,027
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 $84,241
FD406 Public Safety Equip Replacement Fund $0 $0 $584 $0 $0 $0 $0 $0 $0
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 206 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.006
2024
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Parking Admin $0 $0 $0 $0 $0 $701
Stormwater and Flood Control $0 $29,204 $0 $0 $0 $411,037
Solid Waste Recycling $0 $7,802 $0 $0 $0 $74,876
Recreation Administration $0 $92,962 $0 $0 $0 $517,103
Recreation Facilities $0 $4,114 $0 $0 $0 $396,036
Youth Services $0 $19,219 $0 $0 $0 $210,773
Community Services $0 $14,318 $0 $0 $0 $106,143
Ranger Program $0 $13,484 $0 $0 $0 $246,020
Aquatics $0 $4,871 $0 $0 $0 $175,629
Golf Course $0 $20,596 $0 $0 $0 $151,633
Jack House $0 $631 $0 $0 $0 $51,648
Police Administration $0 $1,058,308 $0 $0 $0 $1,635,330
Patrol $0 $78,073 $0 $0 $0 $1,824,062
Investigations $0 $17,928 $0 $0 $0 $520,010
Police Support Services $0 $38,878 $0 $0 $0 $602,318
Neighborhood Services $0 $4,046 $0 $0 $0 $108,321
Traffic Safety $0 $5,053 $0 $0 $0 $185,366
Fire Administration $0 $557,814 $0 $0 $0 $932,073
Emergency Response $0 $69,343 $0 $0 $0 $1,414,117
Hazard Prevention $0 $15,775 $0 $0 $0 $250,235
Training Services $0 $9,383 $0 $0 $0 $94,477
Recruit Academy $0 $552 $0 $0 $0 $1,057
Fire Apparatus Service $0 $18,204 $0 $0 $0 $75,126
Fire Station $0 $1,764 $0 $0 $0 $4,813
Mobile Crisis Unit $0 $7,119 $0 $0 $0 $28,929
Disaster Assistance $0 $2,409 $0 $0 $0 $22,827
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $43
FD202 Downtown Bid Fund $0 $23,094 $0 $0 $0 $43,237
FD206 Law Enforcement Grant Fund $0 $1,303 $0 $0 $0 $4,918
FD208 Tourism Bid Fund $0 $110,968 $0 $0 $0 $239,353
FD209 SB1186 CASP Certify Fund $0 $122 $0 $0 $0 $334
FD212 San Luis Ranch CFD $0 $532 $0 $0 $0 $1,027
FD213 Avila Ranch CFE $0 $2,427 $0 $0 $0 $4,768
FD214 Avilia Ranch DPA Fund $0 $5,826 $0 $0 $0 $10,912
FD215 Affordable Housing BEGIN Loan Fund $0 $10,374 $0 $0 $0 $19,376
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $166,937
FD402 Fleet Replace $0 $0 $0 $0 $0 $1,548
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $1,131
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $85,138
FD406 Public Safety Equip Replacement Fund $0 $35,183 $0 $0 $0 $65,932
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $6
Page 207 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.007
2024
Departments Building
Charge
City Council City Admin Office of DEI Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance
FD505 Affordable Housing Fund $0 $0 $44,831 $0 $0 $16,340 $46,805 $0 $65,645
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $541
FD601 Water Fund $2,176 $12,318 $105,927 $15,492 $77,577 $13,260 $110,593 $24,790 $193,671
FD602 Sewer Fund $2,175 $9,238 $120,520 $14,937 $80,633 $18,399 $125,827 $19,770 $218,094
FD611 Parking Fund $0 $13,857 $48,905 $6,891 $110,568 $8,529 $51,060 $24,154 $97,297
FD621Transit Fund $0 $16,935 $18,220 $1,087 $24,203 $4,820 $19,023 $26,919 $30,614
FD701 General Agency Fund $0 $0 $3,267 $0 $0 $1,191 $3,411 $0 $4,937
FD705 Whale Rock Fund $0 $0 $22,693 $1,821 $7,006 $5,110 $23,692 $645 $34,955
FD711 Hazardous Mat Task Force Fund $0 $0 $529 $0 $0 $167 $551 $0 $1,176
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $323 $0 $0 $118 $337 $0 $472
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $117 $0 $0 $43 $122 $0 $209
All Other $19,772 $0 $0 $0 $0 $0 $0 $0 $107,785
Subtotal $0 $0 $0 $0 $0 $0 $0 ($129,482)($209,715)
Direct Bill
Unallocated $129,482 $209,715
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 208 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.008
2024
Departments Network
Services
Info Services Fin Support
Svc
Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng
FD505 Affordable Housing Fund $0 $0 $3,384 $0 $0 $0 $0 $0 $0
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $66,189
FD601 Water Fund $247,737 $128,274 $7,994 $175,473 $2,087 $24,923 $47,899 $150,495 $153,692
FD602 Sewer Fund $243,986 $127,860 $9,095 $167,160 $2,012 $24,545 $47,897 $201,012 $117,262
FD611 Parking Fund $136,426 $48,956 $3,691 $78,272 $928 $187,012 $41,595 $20,847 $361,108
FD621Transit Fund $52,040 $6,995 $1,375 $12,174 $146 $66,412 $990 $0 $73,925
FD701 General Agency Fund $0 $0 $247 $0 $0 $0 $0 $0 $0
FD705 Whale Rock Fund $49,975 $24,947 $1,713 $20,373 $246 $0 $0 $26,647 $13,755
FD711 Hazardous Mat Task Force Fund $0 $0 $40 $0 $0 $0 $0 $0 $0
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $25 $0 $0 $0 $0 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $9 $0 $0 $0 $0 $0 $0
All Other $130,422 $19,373 $0 $329 $0 $0 $27,091 $42,133 $13,324
Subtotal $0 $0 $0 $0 $0 $0 $0 $0 ($3,228,382)
Direct Bill $257,197
Unallocated $2,971,185
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 209 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Detail of Allocated Costs
Summary page 21
Schedule D.009
2024
Departments Trans
Engineering
FD 802
Insurance ISF
Fund
Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
FD505 Affordable Housing Fund $0 $203,899 $0 $0 $0 $380,904
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $66,730
FD601 Water Fund $0 $210,653 ($813) ($31,543) ($4,559) $1,668,116
FD602 Sewer Fund $0 $301,135 ($1,627) ($31,543) ($5,102) $1,813,285
FD611 Parking Fund $51,076 $129,116 $0 $0 $0 $1,420,288
FD621Transit Fund $48,659 $63,267 $0 $0 $0 $467,804
FD701 General Agency Fund $0 $14,861 $0 $0 $0 $27,914
FD705 Whale Rock Fund $0 $68,975 $0 $0 ($977) $301,576
FD711 Hazardous Mat Task Force Fund $0 $2,083 $0 $0 $0 $4,546
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $1,467 $0 $0 $0 $2,742
FD715 Boysen Ranch Conserv Easemt Fund $0 $532 $0 $0 $0 $1,032
All Other $0 $0 $0 $0 $0 $360,229
Subtotal ($938,715)$0 ($1,110,706)($94,430)($10,638)$22,985,437
Direct Bill $2,440 $63,086 $10,638 $333,361
Unallocated $938,715 $1,108,266 $31,344 $5,388,707
Total $0 $0 $0 $0 $0 $28,707,505
Page 210 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 22
Schedule E.001
2024
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
1011001 - City Administration
3.004 Citywide Administration Total Operating Expenditures by Department/Division
3.005 Netwok Services & Info Services Direct Allocation to Network Services and Information Services
3.006 Economic Development Direct Allocation to Economic Development
3.007 Natural Resource Planning Direct Allocation to Natural Resources Planning
3.008 Office of Diversity, Equity and Inclusion Direct Allocation to DEI
1011010 - Office of DEI
4.004 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)
1011009 - Community Services Group
5.004 Project Supervision Percent of Project Supervision Time by Department/Fund
1012007 - Finance Non Departmental
6.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division
6.005 Direct Dept Exp Directly to the Benefiting General Fund Department
1011501 - City Attorney
7.004 General City Attorney Total Operating Expenditures by Department/Division
7.005 Direct Departmental Expenses Direct ot Department/Fund
1011021 - City Clerk
8.004 City Clerk Services Count of Council Agenda Items by Department/Division
8.005 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
9.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund
9.005 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)
9.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division
Page 211 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 23
Schedule E.002
2024
Department Basis of allocation
9.007 General Finance Total Operating Expenditures by Department/Division
9.008 Cashier Based on the amount of time spent by staff on this function and the relative amounts of
revenue collected
9.009 Budget Total Operating Expenditures by Department/Division
1011101 - Network Services
10.004 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)
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)
10.006 MDC Support Number of MDCs by Fund/Department/Division
10.007 Tablet Support Number of Tablets by Fund/Department/Division
10.008 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)
10.009 Network Support Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
10.010 Radios Number of Assigned Radios by Fund/Department
10.011 Telemetry Number of Controllers by Fund/Div/Dept
10.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by
Fund/Division/Department
10.013 Telephones Number of Telephones by Fund/Department
10.014 Cuesta
10.015 South Hills Number of Radio Repeaters by Fund/Department/Division
10.016 Tassajara Number of Radio Repeaters by Fund/Department/Division
10.017 Direct Dept Exp Directly to the Benefiting General Fund Department
1011103 - Information Services
11.004 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)
11.005 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
12.004 General Support Services Total Operating Expenditures by 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
Page 212 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Summary of allocation basis
Summary page 24
Schedule E.003
2024
Department Basis of allocation
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)
14.005 Other Direct Exp Direct ot Department/Fund
14.006 Police/Fire Direct ot Police and Fire Department
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 Water/Sewer/Janitorial - City Hall Water/Sewer/Janitorial Exp by Square Footage Occupied
16.005 Water/Sewer/Janitorial - 919 Palm Street Water/Sewer/Janitorial Exp by Square Footage Occupied
16.006 Water/Sewer - Corp Yard Water/Sewer Exp by Square Footage Occupied
16.007 Janitorial - Corp Yard Janitorial Exp by Square Footage Occupied
16.008 Electric/Gas/Trash Electric/Gas/Trash Exp by Square Footage Occupied
16.009 Janitorial - Direct Direct Janitorial Costs by Department/Fund
16.010 Water/Sewer Direct Water/Sewer Expenditures by Department
16.011 Building Maintenance Maintenance Square Footage by Fund/Department
1015008 - Fleet
17.004 Fleet Count of Vehicle Equivalent Unit by Department/Division
17.005 Fuel Fuel Gallons 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
Page 213 of 987
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Summary of allocation basis
Summary page 25
Schedule E.004
2024
Department Basis of allocation
1011050 - Natural Resources Protection (Utility Services)
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
106108 - Solid Waste Recycling (Utilities Services)
23.004 Utility Services Fixed amount per budget
Page 214 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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 Annual Comprehensive Financial Report (ACFR) 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 27
Schedule 1.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Departmental cost adjustments:
CITY HALL $54,788
919 PALM $77,380
CORPORATE YARD $13,538
Total departmental cost adjustments:$145,706 $145,706
Total to be allocated $145,706 $145,706
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Building Charge
Schedule of costs to be
allocated by function
Detail page 28
Schedule 1.003
2024
Total General & Admin City Hall 919 Palm Corporation Yard
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
CITY HALL $54,788 $54,788
919 PALM $77,380 $77,380
CORPORATE YARD $13,538 $13,538
Functional Cost $145,706 $54,788 $77,380 $13,538
Allocable Costs $145,706 $54,788 $77,380 $13,538
1st Allocation $145,706 $54,788 $77,380 $13,538
Functional Cost
Allocable Costs
2nd Allocation
Total allocated $145,706 $54,788 $77,380 $13,538
Page 217 of 987
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.336 %$2,376 $2,376 $2,376
City Council 2,502 11.566 %$6,337 $6,337 $6,337
Cultural Activities 110 0.508 %$279 $279 $279
Economic Development 100 0.462 %$253 $253 $253
Natural Resource Protection 760 3.513 %$1,925 $1,925 $1,925
City Attorney 1,135 5.247 %$2,875 $2,875 $2,875
City Clerk 906 4.188 %$2,295 $2,295 $2,295
Finance 3,537 16.350 %$8,958 $8,958 $8,958
Network Services 1,724 7.969 %$4,366 $4,366 $4,366
Facilities Maintenance 1,472 6.804 %$3,728 $3,728 $3,728
FD208 Tourism Bid Fund 81 0.374 %$205 $205 $205
Office of DEI 214 0.989 %$542 $542 $542
Information Services 550 2.542 %$1,393 $1,393 $1,393
All Other 7,604 35.152 %$19,256 $19,256 $19,256
Total 21,633 100.000 %$54,788 $54,788 $54,788
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 18.929 %$14,647 $14,647 $14,647
Planning 1,436 7.971 %$6,168 $6,168 $6,168
Engineering 820 4.552 %$3,522 $3,522 $3,522
Building and Safety 2,280 12.656 %$9,793 $9,793 $9,793
Public Works Administration 4,430 24.591 %$19,028 $19,028 $19,028
Transportation/Plan Engineering 100 0.555 %$430 $430 $430
CIP Project Engineering 5,039 27.971 %$21,644 $21,644 $21,644
Community Services Group 380 2.109 %$1,632 $1,632 $1,632
All Other 120 0.666 %$516 $516 $516
Total 18,015 100.000 %$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 Central Service Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 31
Schedule 1.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 %$3,771 $3,771 $3,771
Urban Forest Services 120 4.286 %$580 $580 $580
Streets Maintenance 900 32.143 %$4,352 $4,352 $4,352
Fleet 100 3.571 %$484 $484 $484
FD601 Water Fund 450 16.071 %$2,176 $2,176 $2,176
FD602 Sewer Fund 450 16.072 %$2,175 $2,175 $2,175
Total 2,800 100.000 %$13,538 $13,538 $13,538
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
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City of San Luis Obispo, CA Central Service Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 32
Schedule 1.007
2024
Total City Hall 919 Palm Corporation Yard
City Council $6,337 $6,337
City Administration $2,376 $2,376
Office of DEI $542 $542
Community Services Group $1,632 $1,632
City Attorney $2,875 $2,875
City Clerk $2,295 $2,295
Finance $8,958 $8,958
Network Services $4,366 $4,366
Information Services $1,393 $1,393
Public Works Administration $19,028 $19,028
Facilities Maintenance $3,728 $3,728
Fleet $484 $484
CIP Project Engineering $21,644 $21,644
Transportation/Plan Engineering $430 $430
Cultural Activities $279 $279
Economic Development $253 $253
Natural Resource Protection $1,925 $1,925
Community Development Admin $14,647 $14,647
Planning $6,168 $6,168
Engineering $3,522 $3,522
Building and Safety $9,793 $9,793
Parks Maintenance $3,771 $3,771
Urban Forest Services $580 $580
Streets Maintenance $4,352 $4,352
FD208 Tourism Bid Fund $205 $205
FD601 Water Fund $2,176 $2,176
FD602 Sewer Fund $2,175 $2,175
All Other $19,772 $19,256 $516
Total $145,706 $54,788 $77,380 $13,538
Page 221 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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 222 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Costs to be allocated
Detail page 34
Schedule 2.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$226,753 $226,753
Allocated additions:
10000000 - Building Charge $6,337 $6,337
1011001 - City Administration $2,368 $2,368
1011010 - Office of DEI $1,427 $1,427
1012007 - Finance Non Departmental $89 $89
1011501 - City Attorney $2,607 $2,607
1011021 - City Clerk $680 $680
1012000 - Finance $8,583 $8,583
1011101 - Network Services $31,611 $31,611
1011103 - Information Services $7,768 $7,768
1012006 - Finance Support Services $205 $205
1013001 - Human Resources $23,127 $23,127
1013003 - Wellness Program $192 $192
1015005 - Facilities Maintenance $30,205 $30,205
8020000 - Insurance ISF Fund $7,552 $7,552
Total allocated additions:$6,337 $116,414 $122,751 $122,751
Total to be allocated $233,090 $116,414 $349,504
Page 223 of 987
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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
2024
Total General & Admin City Council
Wages & Benefits
SALARIES & WAGES $135,766 $135,766
FRINGE BENEFITS $69,334 $69,334
Other Expense and Cost
SERVICES & SUPPLIES $21,653 $21,653
Departmental Expenditures $226,753 $226,753
Additions: 1st
Other $6,337 $6,337
Functional Cost $233,090 $6,337 $226,753
Reallocate Admin ($6,337) $6,337
Allocable Costs $233,090 $233,090
1st Allocation $233,090 $233,090
Additions: 2nd
Other $116,414 $116,414
Functional Cost $116,414 $116,414
Reallocate Admin ($116,414) $116,414
Allocable Costs $116,414 $116,414
2nd Allocation $116,414 $116,414
Total allocated $349,504 $349,504
Page 224 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Council
Detail allocation of
City Council
Detail page 36
Schedule 2.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 6 2.643 %$6,161 $6,161 $3,077 $9,238
Fire Administration 12 5.286 %$12,322 $12,322 $6,154 $18,476
FD601 Water Fund 8 3.524 %$8,215 $8,215 $4,103 $12,318
FD602 Sewer Fund 6 2.643 %$6,161 $6,161 $3,077 $9,238
Recreation Administration 6 2.643 %$6,161 $6,161 $3,077 $9,238
City Administration 47 20.705 %$48,261 $48,261 $24,103 $72,364
Public Works Administration 32 14.097 %$32,859 $32,859 $16,411 $49,270
City Attorney 31 13.656 %$31,832 $31,832 $15,898 $47,730
Human Resources 16 7.048 %$16,429 $16,429 $8,205 $24,634
Finance 13 5.727 %$13,349 $13,349 $6,667 $20,016
Community Development Admin 30 13.216 %$30,805 $30,805 $15,385 $46,190
FD611 Parking Fund 9 3.965 %$9,241 $9,241 $4,616 $13,857
FD621Transit Fund 11 4.847 %$11,294 $11,294 $5,641 $16,935
Total 227 100.000 %$233,090 $233,090 $116,414 $349,504
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:
Page 225 of 987
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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
2024
Total City Council
City Administration $72,364 $72,364
City Attorney $47,730 $47,730
Finance $20,016 $20,016
Human Resources $24,634 $24,634
Public Works Administration $49,270 $49,270
Community Development Admin $46,190 $46,190
Recreation Administration $9,238 $9,238
Police Administration $9,238 $9,238
Fire Administration $18,476 $18,476
FD601 Water Fund $12,318 $12,318
FD602 Sewer Fund $9,238 $9,238
FD611 Parking Fund $13,857 $13,857
FD621Transit Fund $16,935 $16,935
Total $349,504 $349,504
Page 226 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 3.01
CITY ADMINISTRATION
NATURE AND EXTENT OF SERVICE
The Administration Department is responsible for providing information and recommendations to the Council, implementing Council policies, directing
the delivery of municipal services, overseeing the accomplishment of City goals, and providing administrative support to the Mayor and Council
members. The department has several unique programs that are responsible for accomplishing a wide range of City goals, guiding day-to-day City
operations, and keeping the public informed about the City’s progress. The department’s programs facilitate municipal elections; manage legislative
services, public records, the municipal code, and the advisory body program; proactively address the climate crisis and increase the community's
resiliency by managing and overseeing the City's Climate Action Plan; protect and preserve the City’s natural resources, such as open space, creeks
and watersheds; manage information technology to improve the City’s productivity, customer service, and information access; create, coordinate,
and manage programs and policies that promote diversity, ensure equity, and practice inclusion; reinforce a thriving and sustainable local economy;
and make San Luis Obispo a great place to work, visit and do business.
Costs are allocated as follows:
Citywide Administration - These costs are associated with citywide administration, including public information services and legislative
services. Costs are allocated based upon total operating expenditures by fund/department/division.
Network Services & Information Services - These costs are associated with supervision of Network Services and Information Services.
Costs are allocated evenly between the departments.
Economic Development - These costs are associated with the 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.
Office of Diversity, Equity, and Inclusion - These costs are associated with supervision and implementation of the City’s DEI Strategic
Plan. Costs are allocated directly to the Office of DEI.
Page 227 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Costs to be allocated
Detail page 39
Schedule 3.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,537,622 $1,537,622
Deductions:
GENERAL GOVERNMENT ($58,125)
Total deductions:($58,125)($58,125)
Allocated additions:
10000000 - Building Charge $2,376 $2,376
1011002 - City Council $48,261 $24,103 $72,364
1011010 - Office of DEI $1,998 $1,998
1012007 - Finance Non Departmental $7,540 $7,540
1011501 - City Attorney $17,679 $17,679
1011021 - City Clerk $93,244 $93,244
1012000 - Finance $25,477 $25,477
1011101 - Network Services $42,940 $42,940
1011103 - Information Services $51,548 $51,548
1012006 - Finance Support Services $1,389 $1,389
1013001 - Human Resources $32,378 $32,378
1013003 - Wellness Program $269 $269
1015005 - Facilities Maintenance $11,323 $11,323
1015008 - Fleet $3,504 $3,504
8020000 - Insurance ISF Fund $32,430 $32,430
Total allocated additions:$50,637 $345,822 $396,459 $396,459
Total to be allocated $1,530,134 $345,822 $1,875,956
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Schedule of costs to be
allocated by function
Detail page 40
Schedule 3.003
2024
Total General & Admin Citywide
Administration
Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Wages & Benefits
SALARIES & WAGES $878,608 $734,253 $31,542 $37,604 $37,604 $37,605
FRINGE BENEFITS $382,839 $319,939 $13,744 $16,386 $16,386 $16,384
Other Expense and Cost
SERVICES & SUPPLIES $218,050 $182,224 $7,828 $9,333 $9,333 $9,332
GENERAL GOVERNMENT $58,125 $58,125
Departmental Expenditures $1,537,622 $58,125 $1,236,416 $53,114 $63,323 $63,323 $63,321
Cost Adjustments
Deductions ($58,125)($58,125)
Additions: 1st
Other $50,637 $50,637
Functional Cost $1,530,134 $50,637 $1,236,416 $53,114 $63,323 $63,323 $63,321
Reallocate Admin ($50,637)$42,317 $1,818 $2,167 $2,167 $2,168
Allocable Costs $1,530,134 $1,278,733 $54,932 $65,490 $65,490 $65,489
1st Allocation $1,530,134 $1,278,733 $54,932 $65,490 $65,490 $65,489
Additions: 2nd
Other $345,822 $345,822
Functional Cost $345,822 $345,822
Reallocate Admin ($345,822)$289,004 $12,415 $14,801 $14,801 $14,801
Allocable Costs $345,822 $289,004 $12,415 $14,801 $14,801 $14,801
2nd Allocation $345,822 $289,004 $12,415 $14,801 $14,801 $14,801
Total allocated $1,875,956 $1,567,737 $67,347 $80,291 $80,291 $80,290
Page 229 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 41
Schedule 3.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.185 %$2,368 $2,368 $2,368
Cultural Activities 348,269 0.284 %$3,637 $3,637 $824 $4,461
Economic Development 1,004,411 0.820 %$10,490 $10,490 $2,375 $12,865
Natural Resource Protection 1,108,266 0.905 %$11,575 $11,575 $2,621 $14,196
Community Promotion 412,841 0.337 %$4,312 $4,312 $976 $5,288
City Attorney 1,470,929 1.201 %$15,363 $15,363 $3,479 $18,842
City Clerk 605,003 0.494 %$6,319 $6,319 $1,431 $7,750
Network Services 3,420,042 2.793 %$35,720 $35,720 $8,088 $43,808
Human Resources 2,121,968 1.733 %$22,162 $22,162 $5,018 $27,180
Insurance ISF Fund 4,760,390 3.888 %$49,719 $49,719 $11,258 $60,977
Wellness Program 49,456 0.040 %$517 $517 $117 $634
Community Development Admin 942,059 0.769 %$9,839 $9,839 $2,228 $12,067
Commissions & Committees 10,769 0.009 %$112 $112 $25 $137
Planning 1,521,667 1.243 %$15,893 $15,893 $3,599 $19,492
Building and Safety 2,691,300 2.198 %$28,109 $28,109 $6,365 $34,474
Public Works Administration 1,576,621 1.288 %$16,467 $16,467 $3,728 $20,195
Parks Maintenance 3,824,940 3.124 %$39,949 $39,949 $9,045 $48,994
Swim Center Maintenance 626,979 0.512 %$6,548 $6,548 $1,483 $8,031
Urban Forest Services 275,854 0.225 %$2,881 $2,881 $652 $3,533
Facilities Maintenance 1,450,118 1.184 %$15,145 $15,145 $3,429 $18,574
Streets Maintenance 2,159,332 1.764 %$22,553 $22,553 $5,107 $27,660
Stormwater and Flood Control 1,240,556 1.013 %$12,957 $12,957 $2,934 $15,891
Traffic Signals & Lighting 641,707 0.524 %$6,702 $6,702 $1,518 $8,220
Fleet 1,391,774 1.137 %$14,536 $14,536 $3,291 $17,827
Transportation/Plan Engineering 1,062,962 0.868 %$11,102 $11,102 $2,514 $13,616
Recreation Administration 863,943 0.706 %$9,023 $9,023 $2,043 $11,066
Recreation Facilities 337,684 0.276 %$3,527 $3,527 $799 $4,326
Youth Services 1,352,454 1.105 %$14,125 $14,125 $3,198 $17,323
Ranger Program 836,599 0.683 %$8,738 $8,738 $1,978 $10,716
Aquatics 651,870 0.532 %$6,808 $6,808 $1,542 $8,350
Police Administration 2,478,910 2.025 %$25,890 $25,890 $5,862 $31,752
Patrol 12,929,619 10.560 %$135,040 $135,040 $30,577 $165,617
Investigations 3,200,666 2.614 %$33,429 $33,429 $7,569 $40,998
Neighborhood Services 287,621 0.235 %$3,004 $3,004 $680 $3,684
Traffic Safety 938,148 0.766 %$9,798 $9,798 $2,219 $12,017
Fire Administration 1,188,070 0.970 %$12,409 $12,409 $2,810 $15,219
Emergency Response 12,688,880 10.364 %$132,526 $132,526 $30,007 $162,533
Hazard Prevention 1,009,920 0.825 %$10,548 $10,548 $2,388 $12,936
Training Services 161,061 0.132 %$1,682 $1,682 $381 $2,063
Fire Station 30,274 0.025 %$316 $316 $72 $388
Disaster Assistance 161,384 0.132 %$1,686 $1,686 $382 $2,068
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City Administration
Detail allocation of
Citywide Administration
Detail page 42
Schedule 3.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 396,392 0.324 %$4,140 $4,140 $937 $5,077
FD601 Water Fund 8,269,644 6.754 %$86,370 $86,370 $19,557 $105,927
FD611 Parking Fund 3,817,999 3.118 %$39,876 $39,876 $9,029 $48,905
FD602 Sewer Fund 9,408,908 7.685 %$98,269 $98,269 $22,251 $120,520
Golf Course 735,748 0.601 %$7,684 $7,684 $1,740 $9,424
FD705 Whale Rock Fund 1,771,627 1.447 %$18,503 $18,503 $4,190 $22,693
Information Services 1,457,278 1.190 %$15,220 $15,220 $3,446 $18,666
FD208 Tourism Bid Fund 2,126,661 1.737 %$22,211 $22,211 $5,029 $27,240
FD621Transit Fund 1,422,439 1.162 %$14,856 $14,856 $3,364 $18,220
FD206 Law Enforcement Grant Fund 87,326 0.071 %$912 $912 $207 $1,119
Fire Apparatus Service 543,132 0.444 %$5,673 $5,673 $1,284 $6,957
Police Support Services 3,411,429 2.786 %$35,630 $35,630 $8,068 $43,698
Community Services 612,254 0.500 %$6,395 $6,395 $1,448 $7,843
FD711 Hazardous Mat Task Force Fund 41,252 0.034 %$431 $431 $98 $529
CIP Project Engineering 2,803,107 2.289 %$29,276 $29,276 $6,629 $35,905
Community Services Group 829,900 0.678 %$8,668 $8,668 $1,963 $10,631
Solid Waste Recycling 411,750 0.336 %$4,300 $4,300 $974 $5,274
Finance Support Services 106,819 0.087 %$1,116 $1,116 $253 $1,369
Finance Non Departmental 299,703 0.245 %$3,130 $3,130 $709 $3,839
Office of DEI 611,541 0.499 %$6,387 $6,387 $1,446 $7,833
Engineering 874,873 0.715 %$9,137 $9,137 $2,069 $11,206
Housing Policy/Homelessness 1,131,247 0.924 %$11,815 $11,815 $2,675 $14,490
Jack House 10,833 0.009 %$113 $113 $26 $139
Recruit Academy 9,472 0.008 %$99 $99 $22 $121
Mobile Crisis Unit 160,282 0.131 %$1,674 $1,674 $379 $2,053
FD212 San Luis Ranch CFD 9,145 0.007 %$96 $96 $22 $118
FD701 General Agency Fund 255,084 0.208 %$2,664 $2,664 $603 $3,267
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.007 %$95 $95 $22 $117
FD406 Public Safety Equip Replacement Fund 603,889 0.493 %$6,307 $6,307 $1,428 $7,735
FD713 SLCUSD PEG Fund 25,180 0.021 %$263 $263 $60 $323
FD209 SB1186 CASP Certify Fund 2,106 0.002 %$22 $22 $5 $27
FD213 Avila Ranch CFE 41,673 0.034 %$435 $435 $99 $534
FD505 Affordable Housing Fund 3,499,890 2.859 %$36,554 $36,554 $8,277 $44,831
Finance 2,277,595 1.860 %$23,788 $23,788 $5,386 $29,174
Parking Admin 18,763 0.015 %$196 $196 $44 $240
FD214 Avilia Ranch DPA Fund 100,000 0.082 %$1,044 $1,044 $236 $1,280
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.150 %$1,860 $1,860 $417 $2,277
Total 122,434,121 100.000 %$1,278,733 $1,278,733 $289,004 $1,567,737
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 231 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 43
Schedule 3.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 232 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Netwok Services & Info Services
Detail page 44
Schedule 3.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 50 50.000 %$27,466 $27,466 $6,208 $33,674
Information Services 50 50.000 %$27,466 $27,466 $6,207 $33,673
Total 100 100.000 %$54,932 $54,932 $12,415 $67,347
(A) Alloc basis:Direct Allocation to Network Services and Information Services
Source:
Page 233 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 45
Schedule 3.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Economic Development 100 100.000 %$65,490 $65,490 $14,801 $80,291
Total 100 100.000 %$65,490 $65,490 $14,801 $80,291
(A) Alloc basis:Direct Allocation to Economic Development
Source:
Page 234 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 46
Schedule 3.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 100 100.000 %$65,490 $65,490 $14,801 $80,291
Total 100 100.000 %$65,490 $65,490 $14,801 $80,291
(A) Alloc basis:Direct Allocation to Natural Resources Planning
Source:
Page 235 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Detail allocation of
Office of Diversity, Equity and Inclusion
Detail page 47
Schedule 3.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Office of DEI 100 100.000 %$65,489 $65,489 $14,801 $80,290
Total 100 100.000 %$65,489 $65,489 $14,801 $80,290
(A) Alloc basis:Direct Allocation to DEI
Source:
Page 236 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 48
Schedule 3.009
2024
Total Citywide
Administration
Netwok Services & Info
Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
City Council $2,368 $2,368
Office of DEI $88,123 $7,833 $80,290
Community Services Group $10,631 $10,631
Finance Non Departmental $3,839 $3,839
City Attorney $18,842 $18,842
City Clerk $7,750 $7,750
Finance $29,174 $29,174
Network Services $77,482 $43,808 $33,674
Information Services $52,339 $18,666 $33,673
Finance Support Services $1,369 $1,369
Human Resources $27,180 $27,180
Wellness Program $634 $634
Public Works Administration $20,195 $20,195
Facilities Maintenance $18,574 $18,574
Fleet $17,827 $17,827
CIP Project Engineering $35,905 $35,905
Transportation/Plan Engineering $13,616 $13,616
Insurance ISF Fund $60,977 $60,977
Cultural Activities $4,461 $4,461
Economic Development $93,156 $12,865 $80,291
Natural Resource Protection $94,487 $14,196 $80,291
Community Promotion $5,288 $5,288
Community Development Admin $12,067 $12,067
Commissions & Committees $137 $137
Planning $19,492 $19,492
Engineering $11,206 $11,206
Building and Safety $34,474 $34,474
Housing Policy/Homelessness $14,490 $14,490
Parks Maintenance $48,994 $48,994
Swim Center Maintenance $8,031 $8,031
Urban Forest Services $3,533 $3,533
Streets Maintenance $27,660 $27,660
Traffic Signals & Lighting $8,220 $8,220
Parking Admin $240 $240
Stormwater and Flood Control $15,891 $15,891
Solid Waste Recycling $5,274 $5,274
Recreation Administration $11,066 $11,066
Recreation Facilities $4,326 $4,326
Youth Services $17,323 $17,323
Page 237 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 49
Schedule 3.009
2024
Total Citywide
Administration
Netwok Services & Info
Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Community Services $7,843 $7,843
Ranger Program $10,716 $10,716
Aquatics $8,350 $8,350
Golf Course $9,424 $9,424
Jack House $139 $139
Police Administration $31,752 $31,752
Patrol $165,617 $165,617
Investigations $40,998 $40,998
Police Support Services $43,698 $43,698
Neighborhood Services $3,684 $3,684
Traffic Safety $12,017 $12,017
Fire Administration $15,219 $15,219
Emergency Response $162,533 $162,533
Hazard Prevention $12,936 $12,936
Training Services $2,063 $2,063
Recruit Academy $121 $121
Fire Apparatus Service $6,957 $6,957
Fire Station $388 $388
Mobile Crisis Unit $2,053 $2,053
Disaster Assistance $2,068 $2,068
FD202 Downtown Bid Fund $5,077 $5,077
FD206 Law Enforcement Grant Fund $1,119 $1,119
FD208 Tourism Bid Fund $27,240 $27,240
FD209 SB1186 CASP Certify Fund $27 $27
FD212 San Luis Ranch CFD $118 $118
FD213 Avila Ranch CFE $534 $534
FD214 Avilia Ranch DPA Fund $1,280 $1,280
FD215 Affordable Housing BEGIN Loan Fund $2,277 $2,277
FD406 Public Safety Equip Replacement Fund $7,735 $7,735
FD505 Affordable Housing Fund $44,831 $44,831
FD601 Water Fund $105,927 $105,927
FD602 Sewer Fund $120,520 $120,520
FD611 Parking Fund $48,905 $48,905
FD621Transit Fund $18,220 $18,220
FD701 General Agency Fund $3,267 $3,267
FD705 Whale Rock Fund $22,693 $22,693
FD711 Hazardous Mat Task Force Fund $529 $529
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $323 $323
Page 238 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 50
Schedule 3.009
2024
Total Citywide
Administration
Netwok Services & Info
Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
FD715 Boysen Ranch Conserv Easemt Fund $117 $117
Total $1,875,956 $1,567,737 $67,347 $80,291 $80,291 $80,290
Page 239 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 4.01
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 organization and community. The Office of DEI, which includes the DEI Manager and DEI Administrative Specialist, 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 240 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Costs to be allocated
Detail page 52
Schedule 4.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$611,541 $611,541
Deductions:
GENERAL GOVERNMENT ($548,775)
Total deductions:($548,775)($548,775)
Allocated additions:
10000000 - Building Charge $542 $542
1011001 - City Administration $71,876 $16,247 $88,123
1012007 - Finance Non Departmental $1,499 $1,499
1011501 - City Attorney $7,031 $7,031
1011021 - City Clerk $136 $136
1012000 - Finance $10,171 $10,171
1011101 - Network Services $6,498 $6,498
1011103 - Information Services $1,554 $1,554
1012006 - Finance Support Services $553 $553
1013001 - Human Resources $4,625 $4,625
1013003 - Wellness Program $38 $38
1015005 - Facilities Maintenance $2,583 $2,583
8020000 - Insurance ISF Fund $22,225 $22,225
Total allocated additions:$72,418 $73,160 $145,578 $145,578
Total to be allocated $135,184 $73,160 $208,344
Page 241 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Schedule of costs to be
allocated by function
Detail page 53
Schedule 4.003
2024
Total General & Admin Office of DEI
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES $62,766 $62,766
GENERAL GOVERNMENT $548,775 $548,775
Departmental Expenditures $611,541 $548,775 $62,766
Cost Adjustments
Deductions ($548,775) ($548,775)
Additions: 1st
Other $72,418 $72,418
Functional Cost $135,184 $72,418 $62,766
Reallocate Admin ($72,418) $72,418
Allocable Costs $135,184 $135,184
1st Allocation $135,184 $135,184
Additions: 2nd
Other $73,160 $73,160
Functional Cost $73,160 $73,160
Reallocate Admin ($73,160) $73,160
Allocable Costs $73,160 $73,160
2nd Allocation $73,160 $73,160
Total allocated $208,344 $208,344
Page 242 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Detail allocation of
Office of DEI
Detail page 54
Schedule 4.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.422 %$571 $571 $317 $888
Facilities Maintenance 500 1.056 %$1,427 $1,427 $793 $2,220
Streets Maintenance 1,200 2.534 %$3,426 $3,426 $1,902 $5,328
Stormwater and Flood Control 643 1.358 %$1,836 $1,836 $1,019 $2,855
Traffic Signals & Lighting 200 0.422 %$571 $571 $317 $888
Transportation/Plan Engineering 625 1.320 %$1,784 $1,784 $991 $2,775
Recreation Administration 400 0.845 %$1,142 $1,142 $634 $1,776
Recreation Facilities 100 0.211 %$285 $285 $159 $444
Youth Services 800 1.690 %$2,284 $2,284 $1,268 $3,552
Community Services 400 0.845 %$1,142 $1,142 $634 $1,776
Ranger Program 800 1.690 %$2,284 $2,284 $1,268 $3,552
Aquatics 100 0.211 %$285 $285 $159 $444
Golf Course 400 0.845 %$1,142 $1,142 $634 $1,776
Police Administration 700 1.478 %$1,998 $1,998 $1,110 $3,108
Patrol 5,100 10.771 %$14,560 $14,560 $8,085 $22,645
Investigations 1,200 2.534 %$3,426 $3,426 $1,902 $5,328
Police Support Services 2,100 4.435 %$5,995 $5,995 $3,329 $9,324
Neighborhood Services 100 0.211 %$285 $285 $159 $444
Traffic Safety 300 0.634 %$856 $856 $476 $1,332
Fire Administration 400 0.845 %$1,142 $1,142 $634 $1,776
Emergency Response 4,600 9.715 %$13,133 $13,133 $7,292 $20,425
Hazard Prevention 650 1.373 %$1,856 $1,856 $1,030 $2,886
FD601 Water Fund 3,489 7.369 %$9,961 $9,961 $5,531 $15,492
FD621Transit Fund 245 0.517 %$699 $699 $388 $1,087
City Administration 700 1.478 %$1,998 $1,998 $1,998
Economic Development 100 0.211 %$285 $285 $159 $444
Natural Resource Protection 400 0.845 %$1,142 $1,142 $634 $1,776
Community Promotion 25 0.053 %$71 $71 $40 $111
City Attorney 600 1.267 %$1,713 $1,713 $951 $2,664
City Clerk 450 0.950 %$1,285 $1,285 $713 $1,998
Finance 1,400 2.957 %$3,997 $3,997 $2,219 $6,216
Network Services 855 1.806 %$2,441 $2,441 $1,355 $3,796
Information Services 867 1.831 %$2,475 $2,475 $1,374 $3,849
Human Resources 1,000 2.112 %$2,855 $2,855 $1,585 $4,440
Community Development Admin 500 1.056 %$1,427 $1,427 $793 $2,220
Building and Safety 1,500 3.168 %$4,282 $4,282 $2,378 $6,660
Public Works Administration 900 1.901 %$2,569 $2,569 $1,427 $3,996
Parks Maintenance 1,300 2.746 %$3,711 $3,711 $2,061 $5,772
Swim Center Maintenance 100 0.211 %$285 $285 $159 $444
Fire Apparatus Service 200 0.422 %$571 $571 $317 $888
Fleet 450 0.950 %$1,285 $1,285 $713 $1,998
Page 243 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Detail allocation of
Office of DEI
Detail page 55
Schedule 4.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.278 %$4,431 $4,431 $2,460 $6,891
CIP Project Engineering 1,800 3.801 %$5,139 $5,139 $2,853 $7,992
Planning 1,000 2.112 %$2,855 $2,855 $1,585 $4,440
City Council 500 1.056 %$1,427 $1,427 $1,427
Housing Policy/Homelessness 500 1.056 %$1,427 $1,427 $793 $2,220
Solid Waste Recycling 200 0.422 %$571 $571 $317 $888
Engineering 600 1.267 %$1,713 $1,713 $951 $2,664
FD705 Whale Rock Fund 410 0.866 %$1,171 $1,171 $650 $1,821
FD602 Sewer Fund 3,364 7.105 %$9,604 $9,604 $5,333 $14,937
Disaster Assistance 100 0.211 %$285 $285 $159 $444
FD208 Tourism Bid Fund 175 0.370 %$500 $500 $277 $777
Community Services Group 350 0.739 %$999 $999 $555 $1,554
Commissions & Committees 100 0.211 %$285 $285 $159 $444
Mobile Crisis Unit 100 0.211 %$295 $295 $159 $454
Total 47,350 100.000 %$135,184 $135,184 $73,160 $208,344
(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 244 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Departmental Cost
Allocation Summary
Detail page 56
Schedule 4.005
2024
Total Office of DEI
City Council $1,427 $1,427
City Administration $1,998 $1,998
Community Services Group $1,554 $1,554
City Attorney $2,664 $2,664
City Clerk $1,998 $1,998
Finance $6,216 $6,216
Network Services $3,796 $3,796
Information Services $3,849 $3,849
Human Resources $4,440 $4,440
Public Works Administration $3,996 $3,996
Facilities Maintenance $2,220 $2,220
Fleet $1,998 $1,998
CIP Project Engineering $7,992 $7,992
Transportation/Plan Engineering $2,775 $2,775
Economic Development $444 $444
Natural Resource Protection $1,776 $1,776
Community Promotion $111 $111
Community Development Admin $2,220 $2,220
Commissions & Committees $444 $444
Planning $4,440 $4,440
Engineering $2,664 $2,664
Building and Safety $6,660 $6,660
Housing Policy/Homelessness $2,220 $2,220
Parks Maintenance $5,772 $5,772
Swim Center Maintenance $444 $444
Urban Forest Services $888 $888
Streets Maintenance $5,328 $5,328
Traffic Signals & Lighting $888 $888
Stormwater and Flood Control $2,855 $2,855
Solid Waste Recycling $888 $888
Recreation Administration $1,776 $1,776
Recreation Facilities $444 $444
Youth Services $3,552 $3,552
Community Services $1,776 $1,776
Ranger Program $3,552 $3,552
Aquatics $444 $444
Golf Course $1,776 $1,776
Police Administration $3,108 $3,108
Patrol $22,645 $22,645
Investigations $5,328 $5,328
Police Support Services $9,324 $9,324
Neighborhood Services $444 $444
Page 245 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Office of DEI
Departmental Cost
Allocation Summary
Detail page 57
Schedule 4.005
2024
Total Office of DEI
Traffic Safety $1,332 $1,332
Fire Administration $1,776 $1,776
Emergency Response $20,425 $20,425
Hazard Prevention $2,886 $2,886
Fire Apparatus Service $888 $888
Mobile Crisis Unit $454 $454
Disaster Assistance $444 $444
FD208 Tourism Bid Fund $777 $777
FD601 Water Fund $15,492 $15,492
FD602 Sewer Fund $14,937 $14,937
FD611 Parking Fund $6,891 $6,891
FD621Transit Fund $1,087 $1,087
FD705 Whale Rock Fund $1,821 $1,821
Total $208,344 $208,344
Page 246 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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.
Page 247 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Costs to be allocated
Detail page 59
Schedule 5.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$829,900 $829,900
Allocated additions:
10000000 - Building Charge $1,632 $1,632
1011001 - City Administration $8,668 $1,963 $10,631
1011010 - Office of DEI $999 $555 $1,554
1012007 - Finance Non Departmental $567 $567
1011501 - City Attorney $9,542 $9,542
1011021 - City Clerk $476 $476
1012000 - Finance $12,398 $12,398
1011101 - Network Services $19,053 $19,053
1011103 - Information Services $5,438 $5,438
1012006 - Finance Support Services $750 $750
1013001 - Human Resources $16,189 $16,189
1013003 - Wellness Program $135 $135
1015005 - Facilities Maintenance $4,315 $4,315
8020000 - Insurance ISF Fund $12,348 $12,348
Total allocated additions:$11,299 $83,729 $95,028 $95,028
Total to be allocated $841,199 $83,729 $924,928
Page 248 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Schedule of costs to be
allocated by function
Detail page 60
Schedule 5.003
2024
Total General & Admin Project Supervision
Wages & Benefits
SALARIES & WAGES $494,956 $135,568 $359,388
FRINGE BENEFITS $197,588 $54,119 $143,469
Other Expense and Cost
SERVICES & SUPPLIES $137,356 $37,622 $99,734
Departmental Expenditures $829,900 $227,309 $602,591
Additions: 1st
Other $11,299 $11,299
Functional Cost $841,199 $238,608 $602,591
Reallocate Admin ($238,608) $238,608
Allocable Costs $841,199 $841,199
1st Allocation $841,199 $841,199
Additions: 2nd
Other $83,729 $83,729
Functional Cost $83,729 $83,729
Reallocate Admin ($83,729) $83,729
Allocable Costs $83,729 $83,729
2nd Allocation $83,729 $83,729
Total allocated $924,928 $924,928
Page 249 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Detail allocation of
Project Supervision
Detail page 61
Schedule 5.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 609 8.387 %$70,554 $70,554 $7,023 $77,577
FD602 Sewer Fund 633 8.718 %$73,334 $73,334 $7,299 $80,633
FD611 Parking Fund 868 11.954 %$100,559 $100,559 $10,009 $110,568
FD621Transit Fund 190 2.617 %$22,012 $22,012 $2,191 $24,203
FD705 Whale Rock Fund 55 0.757 %$6,372 $6,372 $634 $7,006
Solid Waste Recycling 165 2.272 %$19,116 $19,116 $1,903 $21,019
Community Development Admin 1,703 23.454 %$197,295 $197,295 $19,638 $216,933
Public Works Administration 1,845 25.410 %$213,746 $213,746 $21,275 $235,021
Recreation Administration 1,193 16.431 %$138,211 $138,211 $13,757 $151,968
Total 7,261 100.000 %$841,199 $841,199 $83,729 $924,928
(A) Alloc basis:Percent of Project Supervision Time by Department/Fund
Source:Salary & Wage Analysis
Page 250 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 62
Schedule 5.005
2024
Total Project Supervision
Public Works Administration $235,021 $235,021
Community Development Admin $216,933 $216,933
Solid Waste Recycling $21,019 $21,019
Recreation Administration $151,968 $151,968
FD601 Water Fund $77,577 $77,577
FD602 Sewer Fund $80,633 $80,633
FD611 Parking Fund $110,568 $110,568
FD621Transit Fund $24,203 $24,203
FD705 Whale Rock Fund $7,006 $7,006
Total $924,928 $924,928
Page 251 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 6.01
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.
Direct Departmental Costs – These costs are associated with direct departmental costs. Costs are allocated directly to departments
identified.
Page 252 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 64
Schedule 6.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$299,703 $299,703
Deductions:
GENERAL GOVERNMENT ($123,379)
Total deductions:($123,379)($123,379)
Allocated additions:
1011001 - City Administration $3,130 $709 $3,839
1011501 - City Attorney $3,446 $3,446
1012000 - Finance $4,495 $4,495
1012006 - Finance Support Services $271 $271
8020000 - Insurance ISF Fund $13,962 $13,962
Total allocated additions:$3,130 $22,883 $26,013 $26,013
Total to be allocated $179,454 $22,883 $202,337
Page 253 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 65
Schedule 6.003
2024
Total General & Admin Non Departmental Direct Dept Exp
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS $40,438 $40,438
Other Expense and Cost
SERVICES AND SUPPLIES $118,221 $118,221
GENERAL GOVERNMENT $123,379 $123,379
DIRECT DEPT EXP $17,665 $17,665
Departmental Expenditures $299,703 $123,379 $158,659 $17,665
Cost Adjustments
Deductions ($123,379)($123,379)
Additions: 1st
Other $3,130 $3,130
Functional Cost $179,454 $3,130 $158,659 $17,665
Reallocate Admin ($3,130) $2,816 $314
Allocable Costs $179,454 $161,475 $17,979
1st Allocation $179,454 $161,475 $17,979
Additions: 2nd
Other $22,883 $22,883
Functional Cost $22,883 $22,883
Reallocate Admin ($22,883) $20,590 $2,293
Allocable Costs $22,883 $20,590 $2,293
2nd Allocation $22,883 $20,590 $2,293
Total allocated $202,337 $182,065 $20,272
Page 254 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 66
Schedule 6.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.055 %$89 $89 $89
Economic Development 777,420 1.989 %$3,211 $3,211 $418 $3,629
Natural Resource Protection 354,879 0.908 %$1,466 $1,466 $191 $1,657
Community Promotion 378,680 0.969 %$1,564 $1,564 $204 $1,768
City Attorney 238,702 0.611 %$986 $986 $128 $1,114
City Clerk 94,599 0.242 %$391 $391 $51 $442
Finance 496,744 1.271 %$2,052 $2,052 $267 $2,319
Network Services 1,999,255 5.114 %$8,259 $8,259 $1,075 $9,334
Information Services 80,314 0.205 %$332 $332 $43 $375
Human Resources 800,822 2.049 %$3,308 $3,308 $431 $3,739
Community Development Admin 148,163 0.379 %$612 $612 $80 $692
Commissions & Committees 4,520 0.012 %$19 $19 $2 $21
Planning 201,249 0.515 %$831 $831 $108 $939
Public Works Administration 69,914 0.179 %$289 $289 $38 $327
Parks Maintenance 2,260,729 5.783 %$9,339 $9,339 $1,216 $10,555
Swim Center Maintenance 489,000 1.251 %$2,020 $2,020 $263 $2,283
Urban Forest Services 111,593 0.285 %$461 $461 $60 $521
Facilities Maintenance 801,496 2.050 %$3,311 $3,311 $431 $3,742
Streets Maintenance 837,289 2.142 %$3,459 $3,459 $450 $3,909
Traffic Signals & Lighting 392,759 1.005 %$1,622 $1,622 $211 $1,833
Fleet 862,528 2.207 %$3,563 $3,563 $464 $4,027
City Administration 276,174 0.707 %$1,141 $1,141 $1,141
Transportation/Plan Engineering 78,075 0.200 %$323 $323 $42 $365
Recreation Administration 94,587 0.242 %$391 $391 $51 $442
Recreation Facilities 48,804 0.125 %$202 $202 $26 $228
Youth Services 155,407 0.398 %$642 $642 $84 $726
Community Services 158,527 0.406 %$655 $655 $85 $740
Aquatics 61,785 0.158 %$255 $255 $33 $288
Golf Course 266,288 0.681 %$1,100 $1,100 $143 $1,243
Police Administration 1,052,839 2.693 %$4,349 $4,349 $566 $4,915
Patrol 227,753 0.583 %$941 $941 $122 $1,063
Investigations 45,999 0.118 %$190 $190 $25 $215
Police Support Services 209,290 0.535 %$865 $865 $113 $978
Neighborhood Services 47,634 0.122 %$197 $197 $26 $223
Traffic Safety 21,311 0.055 %$88 $88 $11 $99
Fire Administration 206,606 0.529 %$853 $853 $111 $964
Emergency Response 186,962 0.478 %$772 $772 $101 $873
Fire Apparatus Service 268,836 0.688 %$1,111 $1,111 $145 $1,256
Hazard Prevention 129,020 0.330 %$533 $533 $69 $602
Training Services 161,061 0.412 %$665 $665 $87 $752
Disaster Assistance 19,535 0.050 %$81 $81 $11 $92
Page 255 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 67
Schedule 6.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,866,570 4.775 %$7,711 $7,711 $1,004 $8,715
FD611 Parking Fund 1,826,924 4.674 %$7,547 $7,547 $982 $8,529
FD602 Sewer Fund 3,941,034 10.082 %$16,280 $16,280 $2,119 $18,399
FD621Transit Fund 1,032,545 2.641 %$4,265 $4,265 $555 $4,820
FD705 Whale Rock Fund 1,094,505 2.800 %$4,521 $4,521 $589 $5,110
FD711 Hazardous Mat Task Force Fund 35,763 0.091 %$148 $148 $19 $167
CIP Project Engineering 176,029 0.450 %$727 $727 $95 $822
Solid Waste Recycling 90,267 0.231 %$373 $373 $49 $422
Community Services Group 137,357 0.351 %$567 $567 $567
Building and Safety 606,387 1.551 %$2,505 $2,505 $326 $2,831
Stormwater and Flood Control 361,063 0.924 %$1,491 $1,491 $194 $1,685
FD206 Law Enforcement Grant Fund 22,373 0.057 %$92 $92 $12 $104
FD601 Water Fund 2,840,433 7.266 %$11,733 $11,733 $1,527 $13,260
Insurance ISF Fund 3,155,160 8.072 %$13,033 $13,033 $1,697 $14,730
Office of DEI 362,766 0.928 %$1,499 $1,499 $1,499
Engineering 85,110 0.218 %$352 $352 $46 $398
Housing Policy/Homelessness 483,819 1.238 %$1,999 $1,999 $260 $2,259
Mobile Crisis Unit 100,541 0.257 %$415 $415 $54 $469
Cultural Activities 348,269 0.891 %$1,439 $1,439 $187 $1,626
Finance Support Services 106,819 0.273 %$441 $441 $57 $498
Wellness Program 49,456 0.127 %$204 $204 $27 $231
Jack House 10,833 0.028 %$45 $45 $6 $51
Recruit Academy 9,472 0.024 %$39 $39 $5 $44
Fire Station 30,274 0.077 %$125 $125 $16 $141
FD202 Downtown Bid Fund 396,392 1.014 %$1,637 $1,637 $213 $1,850
FD212 San Luis Ranch CFD 9,145 0.023 %$38 $38 $5 $43
FD406 Public Safety Equip Replacement Fund 603,889 1.545 %$2,495 $2,495 $325 $2,820
FD701 General Agency Fund 255,084 0.653 %$1,054 $1,054 $137 $1,191
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.064 %$104 $104 $14 $118
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.023 %$38 $38 $5 $43
Ranger Program 56,962 0.146 %$235 $235 $31 $266
FD209 SB1186 CASP Certify Fund 2,106 0.005 %$9 $9 $1 $10
FD213 Avila Ranch CFE 41,673 0.107 %$172 $172 $22 $194
FD505 Affordable Housing Fund 3,499,890 8.953 %$14,458 $14,458 $1,882 $16,340
FD214 Avilia Ranch DPA Fund 100,000 0.256 %$413 $413 $54 $467
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.454 %$733 $733 $93 $826
Total 39,090,002 100.000 %$161,475 $161,475 $20,590 $182,065
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 256 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 68
Schedule 6.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 257 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Detail allocation of
Direct Dept Exp
Detail page 69
Schedule 6.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 6,287 35.590 %$6,399 $6,399 $6,399
City Attorney 11,378 64.410 %$11,580 $11,580 $2,293 $13,873
Total 17,665 100.000 %$17,979 $17,979 $2,293 $20,272
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 258 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 70
Schedule 6.006
2024
Total Non Departmental Direct Dept Exp
City Council $89 $89
City Administration $7,540 $1,141 $6,399
Office of DEI $1,499 $1,499
Community Services Group $567 $567
City Attorney $14,987 $1,114 $13,873
City Clerk $442 $442
Finance $2,319 $2,319
Network Services $9,334 $9,334
Information Services $375 $375
Finance Support Services $498 $498
Human Resources $3,739 $3,739
Wellness Program $231 $231
Public Works Administration $327 $327
Facilities Maintenance $3,742 $3,742
Fleet $4,027 $4,027
CIP Project Engineering $822 $822
Transportation/Plan Engineering $365 $365
Insurance ISF Fund $14,730 $14,730
Cultural Activities $1,626 $1,626
Economic Development $3,629 $3,629
Natural Resource Protection $1,657 $1,657
Community Promotion $1,768 $1,768
Community Development Admin $692 $692
Commissions & Committees $21 $21
Planning $939 $939
Engineering $398 $398
Building and Safety $2,831 $2,831
Housing Policy/Homelessness $2,259 $2,259
Parks Maintenance $10,555 $10,555
Swim Center Maintenance $2,283 $2,283
Urban Forest Services $521 $521
Streets Maintenance $3,909 $3,909
Traffic Signals & Lighting $1,833 $1,833
Stormwater and Flood Control $1,685 $1,685
Solid Waste Recycling $422 $422
Recreation Administration $442 $442
Recreation Facilities $228 $228
Youth Services $726 $726
Community Services $740 $740
Ranger Program $266 $266
Aquatics $288 $288
Page 259 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 71
Schedule 6.006
2024
Total Non Departmental Direct Dept Exp
Golf Course $1,243 $1,243
Jack House $51 $51
Police Administration $4,915 $4,915
Patrol $1,063 $1,063
Investigations $215 $215
Police Support Services $978 $978
Neighborhood Services $223 $223
Traffic Safety $99 $99
Fire Administration $964 $964
Emergency Response $873 $873
Hazard Prevention $602 $602
Training Services $752 $752
Recruit Academy $44 $44
Fire Apparatus Service $1,256 $1,256
Fire Station $141 $141
Mobile Crisis Unit $469 $469
Disaster Assistance $92 $92
FD202 Downtown Bid Fund $1,850 $1,850
FD206 Law Enforcement Grant Fund $104 $104
FD208 Tourism Bid Fund $8,715 $8,715
FD209 SB1186 CASP Certify Fund $10 $10
FD212 San Luis Ranch CFD $43 $43
FD213 Avila Ranch CFE $194 $194
FD214 Avilia Ranch DPA Fund $467 $467
FD215 Affordable Housing BEGIN Loan Fund $826 $826
FD406 Public Safety Equip Replacement Fund $2,820 $2,820
FD505 Affordable Housing Fund $16,340 $16,340
FD601 Water Fund $13,260 $13,260
FD602 Sewer Fund $18,399 $18,399
FD611 Parking Fund $8,529 $8,529
FD621Transit Fund $4,820 $4,820
FD701 General Agency Fund $1,191 $1,191
FD705 Whale Rock Fund $5,110 $5,110
FD711 Hazardous Mat Task Force Fund $167 $167
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $118 $118
FD715 Boysen Ranch Conserv Easemt Fund $43 $43
Total $202,337 $182,065 $20,272
Page 260 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 7.01
CITY ATTORNEY
NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City organization conducts its activities in accordance with applicable law, 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 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. This currently includes the Whale Rock Commission, unless and until that commission contracts with independent
counsel.
Costs are allocated as follows:
General City Attorney - These costs are associated with the day-to-day activities of the City Attorney’s Office and are allocated based
upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were
related to.
Direct Departmental Expenses – These expenditures are related to legal matters supporting or benefitting a specific
fund/department/division. Costs are allocated directly to the fund/department/division identified.
Page 261 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Costs to be allocated
Detail page 73
Schedule 7.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,470,929 $1,470,929
Deductions:
GENERAL GOVERNMENT ($113,379)
Total deductions:($113,379)($113,379)
Allocated additions:
10000000 - Building Charge $2,875 $2,875
1011002 - City Council $31,832 $15,898 $47,730
1011001 - City Administration $15,363 $3,479 $18,842
1011010 - Office of DEI $1,713 $951 $2,664
1012007 - Finance Non Departmental $12,566 $2,421 $14,987
1011021 - City Clerk $61,689 $61,689
1012000 - Finance $22,031 $22,031
1011101 - Network Services $34,859 $34,859
1011103 - Information Services $19,636 $19,636
1012006 - Finance Support Services $1,329 $1,329
1013001 - Human Resources $27,752 $27,752
1013003 - Wellness Program $231 $231
1015005 - Facilities Maintenance $13,702 $13,702
8020000 - Insurance ISF Fund $21,354 $21,354
Total allocated additions:$64,349 $225,332 $289,681 $289,681
Total to be allocated $1,421,899 $225,332 $1,647,231
Page 262 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 74
Schedule 7.003
2024
Total General & Admin General City Attorney Direct Departmental Expenses
Wages & Benefits
SALARIES & WAGES $840,370 $840,370
FRINGE BENEFITS $391,857 $391,857
Other Expense and Cost
SERVICES & SUPPLIES $125,323 $112,491 $12,832
GENERAL GOVERNMENT $113,379 $113,379
Departmental Expenditures $1,470,929 $113,379 $1,344,718 $12,832
Cost Adjustments
Deductions ($113,379)($113,379)
Additions: 1st
Other $64,349 $64,349
Functional Cost $1,421,899 $64,349 $1,344,718 $12,832
Reallocate Admin ($64,349) $63,741 $608
Allocable Costs $1,421,899 $1,408,459 $13,440
1st Allocation $1,421,899 $1,408,459 $13,440
Additions: 2nd
Other $225,332 $225,332
Functional Cost $225,332 $225,332
Reallocate Admin ($225,332) $223,202 $2,130
Allocable Costs $225,332 $223,202 $2,130
2nd Allocation $225,332 $223,202 $2,130
Total allocated $1,647,231 $1,631,661 $15,570
Page 263 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 75
Schedule 7.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.185 %$2,607 $2,607 $2,607
Cultural Activities 348,269 0.284 %$4,004 $4,004 $653 $4,657
Economic Development 1,004,411 0.820 %$11,548 $11,548 $1,884 $13,432
Natural Resource Protection 1,108,266 0.905 %$12,742 $12,742 $2,079 $14,821
Community Promotion 412,841 0.337 %$4,747 $4,747 $774 $5,521
City Clerk 605,003 0.494 %$6,956 $6,956 $1,135 $8,091
Network Services 3,420,042 2.792 %$39,322 $39,322 $6,415 $45,737
Human Resources 2,121,968 1.732 %$24,397 $24,397 $3,980 $28,377
Insurance ISF Fund 4,760,390 3.886 %$54,733 $54,733 $8,929 $63,662
Wellness Program 49,456 0.040 %$569 $569 $93 $662
Community Development Admin 942,059 0.769 %$10,831 $10,831 $1,767 $12,598
Commissions & Committees 10,769 0.009 %$124 $124 $20 $144
Planning 1,521,667 1.242 %$17,495 $17,495 $2,854 $20,349
Building and Safety 2,691,300 2.197 %$30,943 $30,943 $5,048 $35,991
Public Works Administration 1,576,621 1.287 %$18,127 $18,127 $2,957 $21,084
Parks Maintenance 3,824,940 3.122 %$43,977 $43,977 $7,175 $51,152
Swim Center Maintenance 626,979 0.512 %$7,209 $7,209 $1,176 $8,385
Urban Forest Services 275,854 0.225 %$3,172 $3,172 $517 $3,689
Facilities Maintenance 1,450,118 1.184 %$16,673 $16,673 $2,720 $19,393
Streets Maintenance 2,159,332 1.763 %$24,827 $24,827 $4,050 $28,877
Stormwater and Flood Control 1,240,556 1.013 %$14,263 $14,263 $2,327 $16,590
Traffic Signals & Lighting 641,707 0.524 %$7,378 $7,378 $1,204 $8,582
Fleet 1,391,774 1.136 %$16,002 $16,002 $2,611 $18,613
City Administration 1,537,622 1.255 %$17,679 $17,679 $17,679
Transportation/Plan Engineering 1,062,962 0.868 %$12,221 $12,221 $1,994 $14,215
Recreation Administration 863,943 0.705 %$9,933 $9,933 $1,621 $11,554
Recreation Facilities 337,684 0.276 %$3,883 $3,883 $633 $4,516
Youth Services 1,352,454 1.104 %$15,550 $15,550 $2,537 $18,087
Ranger Program 836,599 0.683 %$9,619 $9,619 $1,569 $11,188
Aquatics 651,870 0.532 %$7,495 $7,495 $1,223 $8,718
Police Administration 2,478,910 2.024 %$28,501 $28,501 $4,650 $33,151
Patrol 12,929,619 10.555 %$148,659 $148,659 $24,252 $172,911
Investigations 3,200,666 2.613 %$36,800 $36,800 $6,004 $42,804
Neighborhood Services 287,621 0.235 %$3,307 $3,307 $539 $3,846
Traffic Safety 938,148 0.766 %$10,786 $10,786 $1,760 $12,546
Fire Administration 1,188,070 0.970 %$13,660 $13,660 $2,228 $15,888
Emergency Response 12,688,880 10.358 %$145,891 $145,891 $23,801 $169,692
Hazard Prevention 1,009,920 0.824 %$11,612 $11,612 $1,894 $13,506
Training Services 161,061 0.131 %$1,852 $1,852 $302 $2,154
Fire Station 30,274 0.025 %$348 $348 $57 $405
Disaster Assistance 161,384 0.132 %$1,856 $1,856 $303 $2,159
Page 264 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 76
Schedule 7.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 396,392 0.324 %$4,558 $4,558 $744 $5,302
FD601 Water Fund 8,269,644 6.751 %$95,081 $95,081 $15,512 $110,593
FD611 Parking Fund 3,817,999 3.117 %$43,898 $43,898 $7,162 $51,060
FD602 Sewer Fund 9,408,908 7.681 %$108,179 $108,179 $17,648 $125,827
Golf Course 735,748 0.601 %$8,459 $8,459 $1,380 $9,839
FD705 Whale Rock Fund 1,771,627 1.446 %$20,369 $20,369 $3,323 $23,692
Information Services 1,457,278 1.190 %$16,755 $16,755 $2,733 $19,488
FD208 Tourism Bid Fund 2,126,661 1.736 %$24,451 $24,451 $3,989 $28,440
FD621Transit Fund 1,422,439 1.161 %$16,355 $16,355 $2,668 $19,023
FD206 Law Enforcement Grant Fund 87,326 0.071 %$1,004 $1,004 $164 $1,168
Fire Apparatus Service 543,132 0.443 %$6,245 $6,245 $1,019 $7,264
Police Support Services 3,411,429 2.785 %$39,223 $39,223 $6,399 $45,622
Community Services 612,254 0.500 %$7,039 $7,039 $1,148 $8,187
FD711 Hazardous Mat Task Force Fund 41,252 0.034 %$474 $474 $77 $551
CIP Project Engineering 2,803,107 2.288 %$32,229 $32,229 $5,258 $37,487
Community Services Group 829,900 0.677 %$9,542 $9,542 $9,542
Solid Waste Recycling 411,750 0.336 %$4,734 $4,734 $772 $5,506
Finance Support Services 106,819 0.087 %$1,228 $1,228 $200 $1,428
Finance Non Departmental 299,703 0.245 %$3,446 $3,446 $3,446
Office of DEI 611,541 0.499 %$7,031 $7,031 $7,031
Engineering 874,873 0.714 %$10,059 $10,059 $1,641 $11,700
Housing Policy/Homelessness 1,131,247 0.923 %$13,007 $13,007 $2,122 $15,129
Jack House 10,833 0.009 %$125 $125 $20 $145
Recruit Academy 9,472 0.008 %$109 $109 $18 $127
Mobile Crisis Unit 160,282 0.131 %$1,843 $1,843 $301 $2,144
FD212 San Luis Ranch CFD 9,145 0.007 %$105 $105 $17 $122
FD701 General Agency Fund 255,084 0.208 %$2,933 $2,933 $478 $3,411
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.007 %$105 $105 $17 $122
FD406 Public Safety Equip Replacement Fund 603,889 0.493 %$6,943 $6,943 $1,133 $8,076
FD713 SLCUSD PEG Fund 25,180 0.021 %$290 $290 $47 $337
FD209 SB1186 CASP Certify Fund 2,106 0.002 %$24 $24 $4 $28
FD213 Avila Ranch CFE 41,673 0.034 %$479 $479 $78 $557
FD505 Affordable Housing Fund 3,499,890 2.857 %$40,240 $40,240 $6,565 $46,805
Finance 2,277,595 1.859 %$26,187 $26,187 $4,272 $30,459
Parking Admin 18,763 0.015 %$216 $216 $35 $251
FD214 Avilia Ranch DPA Fund 100,000 0.082 %$1,150 $1,150 $188 $1,338
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.144 %$2,046 $2,046 $335 $2,381
Total 122,500,814 100.000 %$1,408,459 $1,408,459 $223,202 $1,631,661
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 265 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 77
Schedule 7.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 266 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Detail allocation of
Direct Departmental Expenses
Detail page 78
Schedule 7.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 5,206 40.570 %$5,453 $5,453 $864 $6,317
Fire Administration 2,139 16.669 %$2,240 $2,240 $355 $2,595
Recreation Administration 3,413 26.598 %$3,575 $3,575 $567 $4,142
Planning 285 2.221 %$299 $299 $47 $346
Police Administration 1,789 13.942 %$1,873 $1,873 $297 $2,170
Total 12,832 100.000 %$13,440 $13,440 $2,130 $15,570
(A) Alloc basis:Direct ot Department/Fund
Source:
Page 267 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 79
Schedule 7.006
2024
Total General City Attorney Direct Departmental Expenses
City Council $2,607 $2,607
City Administration $17,679 $17,679
Office of DEI $7,031 $7,031
Community Services Group $9,542 $9,542
Finance Non Departmental $3,446 $3,446
City Clerk $8,091 $8,091
Finance $30,459 $30,459
Network Services $45,737 $45,737
Information Services $19,488 $19,488
Finance Support Services $1,428 $1,428
Human Resources $28,377 $28,377
Wellness Program $662 $662
Public Works Administration $21,084 $21,084
Facilities Maintenance $19,393 $19,393
Fleet $18,613 $18,613
CIP Project Engineering $37,487 $37,487
Transportation/Plan Engineering $14,215 $14,215
Insurance ISF Fund $63,662 $63,662
Cultural Activities $4,657 $4,657
Economic Development $13,432 $13,432
Natural Resource Protection $14,821 $14,821
Community Promotion $5,521 $5,521
Community Development Admin $12,598 $12,598
Commissions & Committees $144 $144
Planning $20,695 $20,349 $346
Engineering $11,700 $11,700
Building and Safety $42,308 $35,991 $6,317
Housing Policy/Homelessness $15,129 $15,129
Parks Maintenance $51,152 $51,152
Swim Center Maintenance $8,385 $8,385
Urban Forest Services $3,689 $3,689
Streets Maintenance $28,877 $28,877
Traffic Signals & Lighting $8,582 $8,582
Parking Admin $251 $251
Stormwater and Flood Control $16,590 $16,590
Solid Waste Recycling $5,506 $5,506
Recreation Administration $15,696 $11,554 $4,142
Recreation Facilities $4,516 $4,516
Youth Services $18,087 $18,087
Community Services $8,187 $8,187
Page 268 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 80
Schedule 7.006
2024
Total General City Attorney Direct Departmental Expenses
Ranger Program $11,188 $11,188
Aquatics $8,718 $8,718
Golf Course $9,839 $9,839
Jack House $145 $145
Police Administration $35,321 $33,151 $2,170
Patrol $172,911 $172,911
Investigations $42,804 $42,804
Police Support Services $45,622 $45,622
Neighborhood Services $3,846 $3,846
Traffic Safety $12,546 $12,546
Fire Administration $18,483 $15,888 $2,595
Emergency Response $169,692 $169,692
Hazard Prevention $13,506 $13,506
Training Services $2,154 $2,154
Recruit Academy $127 $127
Fire Apparatus Service $7,264 $7,264
Fire Station $405 $405
Mobile Crisis Unit $2,144 $2,144
Disaster Assistance $2,159 $2,159
FD202 Downtown Bid Fund $5,302 $5,302
FD206 Law Enforcement Grant Fund $1,168 $1,168
FD208 Tourism Bid Fund $28,440 $28,440
FD209 SB1186 CASP Certify Fund $28 $28
FD212 San Luis Ranch CFD $122 $122
FD213 Avila Ranch CFE $557 $557
FD214 Avilia Ranch DPA Fund $1,338 $1,338
FD215 Affordable Housing BEGIN Loan Fund $2,381 $2,381
FD406 Public Safety Equip Replacement Fund $8,076 $8,076
FD505 Affordable Housing Fund $46,805 $46,805
FD601 Water Fund $110,593 $110,593
FD602 Sewer Fund $125,827 $125,827
FD611 Parking Fund $51,060 $51,060
FD621Transit Fund $19,023 $19,023
FD701 General Agency Fund $3,411 $3,411
FD705 Whale Rock Fund $23,692 $23,692
FD711 Hazardous Mat Task Force Fund $551 $551
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $337 $337
FD715 Boysen Ranch Conserv Easemt Fund $122 $122
Total $1,647,231 $1,631,661 $15,570
Page 269 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 8.01
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 270 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Costs to be allocated
Detail page 82
Schedule 8.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$605,003 $605,003
Allocated additions:
10000000 - Building Charge $2,295 $2,295
1011001 - City Administration $6,319 $1,431 $7,750
1011010 - Office of DEI $1,285 $713 $1,998
1012007 - Finance Non Departmental $391 $51 $442
1011501 - City Attorney $6,956 $1,135 $8,091
1012000 - Finance $12,034 $12,034
1011101 - Network Services $27,378 $27,378
1011103 - Information Services $6,991 $6,991
1012006 - Finance Support Services $547 $547
1013001 - Human Resources $20,814 $20,814
1013003 - Wellness Program $173 $173
1015005 - Facilities Maintenance $10,937 $10,937
8020000 - Insurance ISF Fund $11,137 $11,137
Total allocated additions:$17,246 $93,341 $110,587 $110,587
Total to be allocated $622,249 $93,341 $715,590
Page 271 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 83
Schedule 8.003
2024
Total General & Admin City Clerk Services Public Counter/Main City
Phone
General Government
Wages & Benefits
SALARIES & WAGES $344,587 $75,671 $193,244 $27,705 $47,967
FRINGE BENEFITS $165,817 $36,413 $92,990 $13,332 $23,082
Other Expense and Cost
SERVICES & SUPPLIES $93,119 $20,449 $52,221 $7,487 $12,962
OTHER CONTRACT SERVICES $1,480 $1,480
Departmental Expenditures $605,003 $132,533 $338,455 $48,524 $85,491
Additions: 1st
Other $17,246 $17,246
Functional Cost $622,249 $149,779 $338,455 $48,524 $85,491
Reallocate Admin ($149,779) $107,295 $15,383 $27,101
Allocable Costs $622,249 $445,750 $63,907 $112,592
Unallocated ($112,592)($112,592)
1st Allocation $509,657 $445,750 $63,907
Additions: 2nd
Other $93,341 $93,341
Functional Cost $93,341 $93,341
Reallocate Admin ($93,341) $66,865 $9,586 $16,890
Allocable Costs $93,341 $66,865 $9,586 $16,890
Unallocated ($16,890)($16,890)
2nd Allocation $76,451 $66,865 $9,586
Total allocated $586,108 $512,615 $73,493
Page 272 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 84
Schedule 8.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 6 2.643 %$11,782 $11,782 $2,693 $14,475
Fire Administration 12 5.286 %$23,564 $23,564 $5,385 $28,949
FD601 Water Fund 8 3.524 %$15,709 $15,709 $3,590 $19,299
FD602 Sewer Fund 6 2.643 %$11,782 $11,782 $2,693 $14,475
Recreation Administration 6 2.643 %$11,782 $11,782 $2,693 $14,475
City Administration 47 20.705 %$92,292 $92,292 $92,292
Public Works Administration 32 14.097 %$62,837 $62,837 $14,360 $77,197
City Attorney 31 13.656 %$60,873 $60,873 $60,873
Human Resources 16 7.048 %$31,419 $31,419 $7,180 $38,599
Finance 13 5.727 %$25,528 $25,528 $5,834 $31,362
Community Development Admin 30 13.216 %$58,910 $58,910 $13,463 $72,373
FD611 Parking Fund 9 3.965 %$17,673 $17,673 $4,039 $21,712
FD621Transit Fund 11 4.847 %$21,599 $21,599 $4,935 $26,534
Total 227 100.000 %$445,750 $445,750 $66,865 $512,615
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:Clerk-Agenda item Tracking by Operating program
Page 273 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 85
Schedule 8.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.426 %$272 $272 $43 $315
Facilities Maintenance 500 1.064 %$680 $680 $107 $787
Streets Maintenance 1,200 2.553 %$1,632 $1,632 $257 $1,889
Stormwater and Flood Control 643 1.368 %$874 $874 $138 $1,012
Traffic Signals & Lighting 200 0.426 %$272 $272 $43 $315
Transportation/Plan Engineering 625 1.330 %$850 $850 $134 $984
Recreation Administration 400 0.851 %$544 $544 $86 $630
Recreation Facilities 100 0.213 %$136 $136 $21 $157
Youth Services 800 1.702 %$1,088 $1,088 $171 $1,259
Community Services 400 0.851 %$544 $544 $86 $630
Ranger Program 800 1.702 %$1,088 $1,088 $171 $1,259
Aquatics 100 0.213 %$136 $136 $21 $157
Golf Course 400 0.851 %$544 $544 $86 $630
Police Administration 700 1.489 %$952 $952 $150 $1,102
Patrol 5,100 10.851 %$6,935 $6,935 $1,092 $8,027
Investigations 1,200 2.553 %$1,632 $1,632 $257 $1,889
Police Support Services 2,100 4.468 %$2,855 $2,855 $450 $3,305
Neighborhood Services 100 0.213 %$136 $136 $21 $157
Traffic Safety 300 0.638 %$408 $408 $64 $472
Fire Administration 400 0.851 %$544 $544 $86 $630
Emergency Response 4,600 9.787 %$6,255 $6,255 $985 $7,240
Hazard Prevention 650 1.383 %$884 $884 $139 $1,023
FD601 Water Fund 3,489 7.423 %$4,744 $4,744 $747 $5,491
FD621Transit Fund 245 0.521 %$333 $333 $52 $385
City Administration 700 1.489 %$952 $952 $952
Economic Development 100 0.213 %$136 $136 $21 $157
Natural Resource Protection 400 0.851 %$544 $544 $86 $630
Community Promotion 25 0.053 %$34 $34 $5 $39
City Attorney 600 1.277 %$816 $816 $816
Finance 1,400 2.979 %$1,904 $1,904 $300 $2,204
Network Services 855 1.819 %$1,163 $1,163 $183 $1,346
Information Services 867 1.845 %$1,179 $1,179 $186 $1,365
Human Resources 1,000 2.128 %$1,360 $1,360 $214 $1,574
Community Development Admin 500 1.064 %$680 $680 $107 $787
Building and Safety 1,500 3.191 %$2,040 $2,040 $321 $2,361
Public Works Administration 900 1.915 %$1,224 $1,224 $193 $1,417
Parks Maintenance 1,300 2.766 %$1,768 $1,768 $278 $2,046
Swim Center Maintenance 100 0.213 %$136 $136 $21 $157
Fire Apparatus Service 200 0.426 %$272 $272 $43 $315
Fleet 450 0.957 %$612 $612 $96 $708
FD611 Parking Fund 1,552 3.302 %$2,110 $2,110 $332 $2,442
Page 274 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 86
Schedule 8.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.830 %$2,448 $2,448 $386 $2,834
Planning 1,000 2.128 %$1,360 $1,360 $214 $1,574
City Council 500 1.064 %$680 $680 $680
Housing Policy/Homelessness 500 1.064 %$680 $680 $107 $787
Solid Waste Recycling 200 0.426 %$272 $272 $43 $315
Office of DEI 100 0.213 %$136 $136 $136
Engineering 600 1.277 %$816 $816 $129 $945
FD705 Whale Rock Fund 410 0.872 %$557 $557 $88 $645
FD602 Sewer Fund 3,364 7.157 %$4,574 $4,574 $721 $5,295
Disaster Assistance 100 0.213 %$136 $136 $21 $157
FD208 Tourism Bid Fund 175 0.372 %$238 $238 $37 $275
Community Services Group 350 0.745 %$476 $476 $476
Commissions & Committees 100 0.213 %$136 $136 $21 $157
Mobile Crisis Unit 100 0.211 %$130 $130 $26 $156
Total 47,000 100.000 %$63,907 $63,907 $9,586 $73,493
(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 275 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 87
Schedule 8.006
2024
Total City Clerk Services Public Counter/Main City Phone
City Council $680 $680
City Administration $93,244 $92,292 $952
Office of DEI $136 $136
Community Services Group $476 $476
City Attorney $61,689 $60,873 $816
Finance $33,566 $31,362 $2,204
Network Services $1,346 $1,346
Information Services $1,365 $1,365
Human Resources $40,173 $38,599 $1,574
Public Works Administration $78,614 $77,197 $1,417
Facilities Maintenance $787 $787
Fleet $708 $708
CIP Project Engineering $2,834 $2,834
Transportation/Plan Engineering $984 $984
Economic Development $157 $157
Natural Resource Protection $630 $630
Community Promotion $39 $39
Community Development Admin $73,160 $72,373 $787
Commissions & Committees $157 $157
Planning $1,574 $1,574
Engineering $945 $945
Building and Safety $2,361 $2,361
Housing Policy/Homelessness $787 $787
Parks Maintenance $2,046 $2,046
Swim Center Maintenance $157 $157
Urban Forest Services $315 $315
Streets Maintenance $1,889 $1,889
Traffic Signals & Lighting $315 $315
Stormwater and Flood Control $1,012 $1,012
Solid Waste Recycling $315 $315
Recreation Administration $15,105 $14,475 $630
Recreation Facilities $157 $157
Youth Services $1,259 $1,259
Community Services $630 $630
Ranger Program $1,259 $1,259
Aquatics $157 $157
Golf Course $630 $630
Police Administration $15,577 $14,475 $1,102
Patrol $8,027 $8,027
Investigations $1,889 $1,889
Page 276 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 88
Schedule 8.006
2024
Total City Clerk Services Public Counter/Main City Phone
Police Support Services $3,305 $3,305
Neighborhood Services $157 $157
Traffic Safety $472 $472
Fire Administration $29,579 $28,949 $630
Emergency Response $7,240 $7,240
Hazard Prevention $1,023 $1,023
Fire Apparatus Service $315 $315
Mobile Crisis Unit $156 $156
Disaster Assistance $157 $157
FD208 Tourism Bid Fund $275 $275
FD601 Water Fund $24,790 $19,299 $5,491
FD602 Sewer Fund $19,770 $14,475 $5,295
FD611 Parking Fund $24,154 $21,712 $2,442
FD621Transit Fund $26,919 $26,534 $385
FD705 Whale Rock Fund $645 $645
Total $586,108 $512,615 $73,493
Page 277 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 9.01
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, cash handling, and customer service.
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 278 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 9.01
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.
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 279 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Costs to be allocated
Detail page 90
Schedule 9.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$2,277,595 $2,277,595
Allocated additions:
10000000 - Building Charge $8,958 $8,958
1011002 - City Council $13,349 $6,667 $20,016
1011001 - City Administration $23,788 $5,386 $29,174
1011010 - Office of DEI $3,997 $2,219 $6,216
1012007 - Finance Non Departmental $2,052 $267 $2,319
1011501 - City Attorney $26,187 $4,272 $30,459
1011021 - City Clerk $27,432 $6,134 $33,566
1012000 - Finance $3,837 $3,837
1011101 - Network Services $88,176 $88,176
1011103 - Information Services $21,750 $21,750
1012006 - Finance Support Services $2,058 $2,058
1013001 - Human Resources $64,756 $64,756
1013003 - Wellness Program $539 $539
1015005 - Facilities Maintenance $42,699 $42,699
8020000 - Insurance ISF Fund $46,347 $46,347
Total allocated additions:$105,763 $295,107 $400,870 $400,870
Total to be allocated $2,383,358 $295,107 $2,678,465
Page 280 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 91
Schedule 9.003
2024
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Cashier Budget Cannabis
Wages & Benefits
SALARIES & WAGES $1,233,858 $240,356 $67,492 $83,409 $208,645 $127,828 $334,129 $62,680 $97,475 $11,844
FRINGE BENEFITS $546,993 $106,554 $29,921 $36,977 $92,497 $56,668 $148,126 $27,787 $43,212 $5,251
Other Expense and Cost
SERVICES AND SUPPLIES $496,744 $96,766 $27,172 $33,580 $83,999 $51,463 $134,518 $25,235 $39,243 $4,768
Departmental Expenditures $2,277,595 $443,676 $124,585 $153,966 $385,141 $235,959 $616,773 $115,702 $179,930 $21,863
Additions: 1st
Other $105,763 $7,345 $8,618 $7,727 $10,783 $52,728 $6,347 $12,215
Functional Cost $2,383,358 $443,676 $131,930 $162,584 $392,868 $246,742 $669,501 $122,049 $192,145 $21,863
Reallocate Admin ($443,676) $30,141 $37,249 $93,176 $57,085 $149,215 $27,992 $43,530 $5,288
Allocable Costs $2,383,358 $162,071 $199,833 $486,044 $303,827 $818,716 $150,041 $235,675 $27,151
Unallocated ($189,222)($162,071)($27,151)
1st Allocation $2,194,136 $199,833 $486,044 $303,827 $818,716 $150,041 $235,675
Additions: 2nd
Finance $3,837 $266 $313 $280 $391 $1,913 $230 $444
Other $291,270 $20,227 $23,734 $21,279 $29,697 $145,211 $17,479 $33,643
Functional Cost $295,107 $20,493 $24,047 $21,559 $30,088 $147,124 $17,709 $34,087
Allocable Costs $295,107 $20,493 $24,047 $21,559 $30,088 $147,124 $17,709 $34,087
Unallocated ($20,493)($20,493)
2nd Allocation $274,614 $24,047 $21,559 $30,088 $147,124 $17,709 $34,087
Total allocated $2,468,750 $223,880 $507,603 $333,915 $965,840 $167,750 $269,762
Page 281 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 92
Schedule 9.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 3,701 10.116 %$20,215 $20,215 $2,531 $22,746
FD611 Parking Fund 2,169 5.929 %$11,847 $11,847 $1,483 $13,330
FD602 Sewer Fund 4,477 12.237 %$24,454 $24,454 $3,061 $27,515
FD621Transit Fund 452 1.235 %$2,469 $2,469 $309 $2,778
FD705 Whale Rock Fund 484 1.323 %$2,644 $2,644 $331 $2,975
FD711 Hazardous Mat Task Force Fund 73 0.200 %$399 $399 $50 $449
City Council 215 0.588 %$1,174 $1,174 $1,174
Economic Development 265 0.724 %$1,447 $1,447 $181 $1,628
Natural Resource Protection 318 0.869 %$1,737 $1,737 $217 $1,954
Community Promotion 160 0.437 %$874 $874 $109 $983
Finance Support Services 105 0.287 %$574 $574 $72 $646
Human Resources 708 1.935 %$3,867 $3,867 $484 $4,351
Insurance ISF Fund 25 0.068 %$137 $137 $17 $154
Wellness Program 9 0.025 %$49 $49 $6 $55
Community Development Admin 301 0.823 %$1,644 $1,644 $206 $1,850
Commissions & Committees 11 0.030 %$60 $60 $8 $68
Planning 141 0.385 %$770 $770 $96 $866
Building and Safety 274 0.749 %$1,497 $1,497 $187 $1,684
Public Works Administration 289 0.790 %$1,579 $1,579 $198 $1,777
Parks Maintenance 1,433 3.917 %$7,827 $7,827 $980 $8,807
Swim Center Maintenance 815 2.228 %$4,452 $4,452 $557 $5,009
Urban Forest Services 121 0.331 %$661 $661 $83 $744
Facilities Maintenance 4,599 12.571 %$25,120 $25,120 $3,145 $28,265
Streets Maintenance 675 1.845 %$3,687 $3,687 $462 $4,149
Traffic Signals & Lighting 183 0.500 %$1,000 $1,000 $125 $1,125
Fleet 1,160 3.171 %$6,336 $6,336 $793 $7,129
City Administration 482 1.317 %$2,633 $2,633 $2,633
Transportation/Plan Engineering 90 0.246 %$492 $492 $62 $554
Recreation Administration 372 1.017 %$2,032 $2,032 $254 $2,286
Recreation Facilities 127 0.347 %$694 $694 $87 $781
Youth Services 378 1.033 %$2,065 $2,065 $258 $2,323
Community Services 418 1.143 %$2,283 $2,283 $286 $2,569
Ranger Program 434 1.186 %$2,371 $2,371 $297 $2,668
Aquatics 148 0.405 %$808 $808 $101 $909
Police Administration 1,872 5.117 %$10,225 $10,225 $1,280 $11,505
Patrol 198 0.541 %$1,082 $1,082 $135 $1,217
Investigations 90 0.246 %$492 $492 $62 $554
Police Support Services 111 0.303 %$606 $606 $76 $682
Neighborhood Services 38 0.104 %$208 $208 $26 $234
Traffic Safety 51 0.139 %$279 $279 $35 $314
Emergency Response 375 1.025 %$2,048 $2,048 $256 $2,304
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Accounts Payable
Detail page 93
Schedule 9.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Hazard Prevention 147 0.402 %$803 $803 $101 $904
Training Services 283 0.774 %$1,546 $1,546 $193 $1,739
Fire Station 247 0.675 %$1,349 $1,349 $169 $1,518
Disaster Assistance 64 0.175 %$350 $350 $44 $394
City Attorney 203 0.555 %$1,109 $1,109 $1,109
City Clerk 240 0.656 %$1,311 $1,311 $1,311
Network Services 799 2.184 %$4,364 $4,364 $546 $4,910
Information Services 122 0.333 %$666 $666 $83 $749
Golf Course 635 1.736 %$3,468 $3,468 $434 $3,902
Fire Administration 988 2.701 %$5,397 $5,397 $676 $6,073
Fire Apparatus Service 584 1.596 %$3,190 $3,190 $399 $3,589
FD208 Tourism Bid Fund 321 0.877 %$1,753 $1,753 $219 $1,972
FD202 Downtown Bid Fund 16 0.044 %$87 $87 $11 $98
CIP Project Engineering 166 0.454 %$907 $907 $114 $1,021
Cultural Activities 2 0.005 %$11 $11 $1 $12
FD201 Local Sales Tax Fund 7 0.019 %$38 $38 $5 $43
FD401 Capital Outlay Engineering 1,287 3.518 %$7,030 $7,030 $880 $7,910
FD404 Major Facility Replacement Fund 146 0.399 %$797 $797 $100 $897
Solid Waste Recycling 82 0.224 %$448 $448 $56 $504
Community Services Group 83 0.227 %$453 $453 $453
Finance Non Departmental 6 0.016 %$33 $33 $33
FD206 Law Enforcement Grant Fund 9 0.025 %$49 $49 $6 $55
FD402 Fleet Replace 252 0.689 %$1,376 $1,376 $172 $1,548
Office of DEI 186 0.508 %$1,016 $1,016 $1,016
Engineering 29 0.079 %$158 $158 $20 $178
Housing Policy/Homelessness 397 1.085 %$2,168 $2,168 $271 $2,439
Stormwater and Flood Control 208 0.569 %$1,136 $1,136 $142 $1,278
FD403 Info Tech Replacement Fund 184 0.503 %$1,005 $1,005 $126 $1,131
FD507 Transportation Impact Fee Fund 88 0.241 %$481 $481 $60 $541
Jack House 10 0.027 %$55 $55 $7 $62
Mobile Crisis Unit 116 0.317 %$634 $634 $79 $713
FD212 San Luis Ranch CFD 5 0.014 %$27 $27 $3 $30
FD701 General Agency Fund 25 0.068 %$137 $137 $17 $154
FD715 Boysen Ranch Conserv Easemt Fund 6 0.016 %$33 $33 $4 $37
All Other 192 0.525 %$1,049 $1,049 $131 $1,180
Recruit Academy 4 0.011 %$22 $22 $3 $25
FD209 SB1186 CASP Certify Fund 17 0.046 %$93 $93 $12 $105
FD406 Public Safety Equip Replacement Fund 34 0.093 %$186 $186 $23 $209
FD504 LOVR Impact Fee Fund 1 0.003 %$5 $5 $1 $6
FD213 Avila Ranch CFE 38 0.104 %$208 $208 $26 $234
FD214 Avilia Ranch DPA Fund 5 0.014 %$27 $27 $3 $30
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Finance
Detail allocation of
Accounts Payable
Detail page 94
Schedule 9.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD215 Affordable Housing BEGIN Loan Fund 2 0.005 %$11 $11 $1 $12
FD505 Affordable Housing Fund 2 0.006 %$9 $9 $3 $12
Total 36,585 100.000 %$199,833 $199,833 $24,047 $223,880
(A) Alloc basis:Accounts Payable Transaction Count by Department/Fund
Source:AP Checks worksheet
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Payroll
Detail page 95
Schedule 9.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.434 %$2,111 $2,111 $99 $2,210
Facilities Maintenance 500 1.086 %$5,277 $5,277 $249 $5,526
Streets Maintenance 1,200 2.606 %$12,666 $12,666 $597 $13,263
Stormwater and Flood Control 643 1.396 %$6,787 $6,787 $320 $7,107
Traffic Signals & Lighting 200 0.434 %$2,111 $2,111 $99 $2,210
Transportation/Plan Engineering 625 1.357 %$6,597 $6,597 $311 $6,908
Recreation Administration 400 0.869 %$4,222 $4,222 $199 $4,421
Recreation Facilities 100 0.217 %$1,055 $1,055 $50 $1,105
Youth Services 800 1.737 %$8,444 $8,444 $398 $8,842
Community Services 400 0.869 %$4,222 $4,222 $199 $4,421
Ranger Program 800 1.737 %$8,444 $8,444 $398 $8,842
Aquatics 100 0.217 %$1,055 $1,055 $50 $1,105
Golf Course 400 0.869 %$4,222 $4,222 $199 $4,421
Police Administration 700 1.520 %$7,388 $7,388 $348 $7,736
Patrol 5,100 11.075 %$53,829 $53,829 $2,536 $56,365
Investigations 1,200 2.606 %$12,666 $12,666 $597 $13,263
Police Support Services 2,100 4.560 %$22,165 $22,165 $1,044 $23,209
Neighborhood Services 100 0.217 %$1,055 $1,055 $50 $1,105
Traffic Safety 300 0.651 %$3,166 $3,166 $149 $3,315
Fire Administration 400 0.869 %$4,222 $4,222 $199 $4,421
Emergency Response 4,600 9.989 %$48,552 $48,552 $2,288 $50,840
Hazard Prevention 650 1.412 %$6,861 $6,861 $323 $7,184
FD601 Water Fund 3,489 7.577 %$36,825 $36,825 $1,735 $38,560
FD621Transit Fund 245 0.532 %$2,586 $2,586 $122 $2,708
City Administration 700 1.520 %$7,388 $7,388 $7,388
Economic Development 100 0.217 %$1,055 $1,055 $50 $1,105
Natural Resource Protection 400 0.869 %$4,222 $4,222 $199 $4,421
Community Promotion 25 0.054 %$264 $264 $12 $276
City Attorney 600 1.303 %$6,333 $6,333 $6,333
City Clerk 450 0.977 %$4,750 $4,750 $4,750
Network Services 855 1.857 %$9,024 $9,024 $425 $9,449
Information Services 867 1.883 %$9,151 $9,151 $431 $9,582
Human Resources 1,000 2.172 %$10,555 $10,555 $497 $11,052
Community Development Admin 500 1.086 %$5,277 $5,277 $249 $5,526
Building and Safety 1,500 3.257 %$15,832 $15,832 $746 $16,578
Public Works Administration 900 1.954 %$9,499 $9,499 $448 $9,947
Parks Maintenance 1,300 2.823 %$13,721 $13,721 $647 $14,368
Swim Center Maintenance 100 0.217 %$1,055 $1,055 $50 $1,105
Fire Apparatus Service 200 0.434 %$2,111 $2,111 $99 $2,210
Fleet 450 0.977 %$4,750 $4,750 $224 $4,974
FD611 Parking Fund 1,552 3.370 %$16,381 $16,381 $772 $17,153
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Payroll
Detail page 96
Schedule 9.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.909 %$18,998 $18,998 $895 $19,893
Planning 1,000 2.172 %$10,555 $10,555 $497 $11,052
City Council 500 1.086 %$5,277 $5,277 $5,277
Housing Policy/Homelessness 500 1.086 %$5,277 $5,277 $249 $5,526
Solid Waste Recycling 200 0.434 %$2,111 $2,111 $99 $2,210
Office of DEI 100 0.217 %$1,055 $1,055 $1,055
Engineering 600 1.303 %$6,333 $6,333 $298 $6,631
FD705 Whale Rock Fund 410 0.890 %$4,327 $4,327 $204 $4,531
FD602 Sewer Fund 3,364 7.305 %$35,506 $35,506 $1,673 $37,179
Disaster Assistance 100 0.217 %$1,055 $1,055 $50 $1,105
FD208 Tourism Bid Fund 175 0.380 %$1,847 $1,847 $87 $1,934
Community Services Group 350 0.760 %$3,694 $3,694 $3,694
Commissions & Committees 100 0.217 %$1,055 $1,055 $50 $1,105
Mobile Crisis Unit 100 0.218 %$1,058 $1,058 $49 $1,107
Total 46,050 100.000 %$486,044 $486,044 $21,559 $507,603
(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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Purchasing
Detail page 97
Schedule 9.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.055 %$167 $167 $167
Economic Development 777,420 1.977 %$6,005 $6,005 $624 $6,629
Natural Resource Protection 354,879 0.902 %$2,741 $2,741 $285 $3,026
Community Promotion 378,680 0.963 %$2,925 $2,925 $304 $3,229
City Attorney 238,702 0.607 %$1,844 $1,844 $1,844
City Clerk 94,599 0.241 %$731 $731 $731
Finance 496,744 1.263 %$3,837 $3,837 $3,837
Network Services 1,999,255 5.083 %$15,444 $15,444 $1,606 $17,050
Information Services 80,314 0.204 %$620 $620 $65 $685
Human Resources 800,822 2.036 %$6,186 $6,186 $643 $6,829
Community Development Admin 148,163 0.377 %$1,145 $1,145 $119 $1,264
Commissions & Committees 4,520 0.011 %$35 $35 $4 $39
Planning 201,249 0.512 %$1,555 $1,555 $162 $1,717
Public Works Administration 69,914 0.178 %$540 $540 $56 $596
Parks Maintenance 2,260,729 5.748 %$17,464 $17,464 $1,816 $19,280
Swim Center Maintenance 489,000 1.243 %$3,777 $3,777 $393 $4,170
Urban Forest Services 111,593 0.284 %$862 $862 $90 $952
Facilities Maintenance 801,496 2.038 %$6,191 $6,191 $644 $6,835
Streets Maintenance 837,289 2.129 %$6,468 $6,468 $672 $7,140
Traffic Signals & Lighting 392,759 0.999 %$3,034 $3,034 $315 $3,349
Fleet 862,528 2.193 %$6,663 $6,663 $693 $7,356
City Administration 276,174 0.702 %$2,133 $2,133 $2,133
Transportation/Plan Engineering 78,075 0.199 %$603 $603 $63 $666
Recreation Administration 94,587 0.240 %$731 $731 $76 $807
Recreation Facilities 48,804 0.124 %$377 $377 $39 $416
Youth Services 155,407 0.395 %$1,200 $1,200 $125 $1,325
Community Services 158,527 0.403 %$1,225 $1,225 $127 $1,352
Aquatics 61,785 0.157 %$477 $477 $50 $527
Golf Course 266,288 0.677 %$2,057 $2,057 $214 $2,271
Police Administration 1,052,839 2.677 %$8,133 $8,133 $846 $8,979
Patrol 227,753 0.579 %$1,759 $1,759 $183 $1,942
Investigations 45,999 0.117 %$355 $355 $37 $392
Police Support Services 209,290 0.532 %$1,617 $1,617 $168 $1,785
Neighborhood Services 47,634 0.121 %$368 $368 $38 $406
Traffic Safety 21,311 0.054 %$165 $165 $17 $182
Fire Administration 206,606 0.525 %$1,596 $1,596 $166 $1,762
Emergency Response 186,962 0.475 %$1,444 $1,444 $150 $1,594
Fire Apparatus Service 268,836 0.684 %$2,077 $2,077 $216 $2,293
Hazard Prevention 129,020 0.328 %$997 $997 $104 $1,101
Training Services 161,061 0.409 %$1,244 $1,244 $129 $1,373
Disaster Assistance 19,535 0.050 %$151 $151 $16 $167
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Finance
Detail allocation of
Purchasing
Detail page 98
Schedule 9.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,866,570 4.746 %$14,419 $14,419 $1,499 $15,918
FD611 Parking Fund 1,826,924 4.645 %$14,113 $14,113 $1,467 $15,580
FD602 Sewer Fund 3,941,034 10.020 %$30,444 $30,444 $3,165 $33,609
FD621Transit Fund 1,032,545 2.625 %$7,976 $7,976 $829 $8,805
FD705 Whale Rock Fund 1,094,505 2.783 %$8,455 $8,455 $879 $9,334
FD711 Hazardous Mat Task Force Fund 35,763 0.091 %$276 $276 $29 $305
Finance Non Departmental 241,600 0.614 %$1,866 $1,866 $1,866
CIP Project Engineering 176,029 0.448 %$1,360 $1,360 $141 $1,501
Solid Waste Recycling 90,267 0.230 %$697 $697 $72 $769
Community Services Group 137,357 0.349 %$1,061 $1,061 $1,061
Building and Safety 606,387 1.542 %$4,684 $4,684 $487 $5,171
Stormwater and Flood Control 361,063 0.918 %$2,789 $2,789 $290 $3,079
FD206 Law Enforcement Grant Fund 22,373 0.057 %$173 $173 $18 $191
FD601 Water Fund 2,840,433 7.222 %$21,942 $21,942 $2,281 $24,223
Insurance ISF Fund 3,155,160 8.022 %$24,373 $24,373 $2,534 $26,907
Office of DEI 362,766 0.922 %$2,802 $2,802 $2,802
Engineering 85,110 0.216 %$657 $657 $68 $725
Housing Policy/Homelessness 483,819 1.230 %$3,737 $3,737 $389 $4,126
Mobile Crisis Unit 100,541 0.256 %$777 $777 $81 $858
Cultural Activities 348,269 0.885 %$2,690 $2,690 $280 $2,970
Finance Support Services 106,819 0.272 %$825 $825 $86 $911
Wellness Program 49,456 0.126 %$382 $382 $40 $422
Jack House 10,833 0.028 %$84 $84 $9 $93
Recruit Academy 9,472 0.024 %$73 $73 $8 $81
Fire Station 30,274 0.077 %$234 $234 $24 $258
FD202 Downtown Bid Fund 396,392 1.008 %$3,062 $3,062 $318 $3,380
FD212 San Luis Ranch CFD 9,145 0.023 %$71 $71 $7 $78
FD406 Public Safety Equip Replacement Fund 603,889 1.535 %$4,665 $4,665 $485 $5,150
FD701 General Agency Fund 255,084 0.649 %$1,970 $1,970 $205 $2,175
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.064 %$195 $195 $20 $215
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.023 %$71 $71 $7 $78
Ranger Program 56,962 0.145 %$440 $440 $46 $486
FD209 SB1186 CASP Certify Fund 2,106 0.005 %$16 $16 $2 $18
FD213 Avila Ranch CFE 41,673 0.106 %$322 $322 $33 $355
FD505 Affordable Housing Fund 3,499,890 8.898 %$27,036 $27,036 $2,811 $29,847
FD214 Avilia Ranch DPA Fund 100,000 0.254 %$772 $772 $80 $852
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.451 %$1,375 $1,375 $143 $1,518
Total 39,331,602 100.000 %$303,827 $303,827 $30,088 $333,915
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
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Finance
Detail allocation of
Purchasing
Detail page 99
Schedule 9.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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Detail allocation of
General Finance
Detail page 100
Schedule 9.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.186 %$1,526 $1,526 $1,526
Cultural Activities 348,269 0.286 %$2,343 $2,343 $441 $2,784
Economic Development 1,004,411 0.825 %$6,757 $6,757 $1,273 $8,030
Natural Resource Protection 1,108,266 0.911 %$7,456 $7,456 $1,404 $8,860
Community Promotion 412,841 0.339 %$2,777 $2,777 $523 $3,300
City Attorney 1,470,929 1.209 %$9,896 $9,896 $9,896
City Clerk 605,003 0.497 %$4,070 $4,070 $4,070
Network Services 3,420,042 2.810 %$23,009 $23,009 $4,333 $27,342
Human Resources 2,121,968 1.744 %$14,276 $14,276 $2,689 $16,965
Insurance ISF Fund 4,760,390 3.912 %$32,026 $32,026 $6,032 $38,058
Wellness Program 49,456 0.041 %$333 $333 $63 $396
Community Development Admin 942,059 0.774 %$6,338 $6,338 $1,194 $7,532
Commissions & Committees 10,769 0.009 %$72 $72 $14 $86
Planning 1,521,667 1.250 %$10,237 $10,237 $1,928 $12,165
Building and Safety 2,691,300 2.212 %$18,106 $18,106 $3,410 $21,516
Public Works Administration 1,576,621 1.296 %$10,607 $10,607 $1,998 $12,605
Parks Maintenance 3,824,940 3.143 %$25,733 $25,733 $4,847 $30,580
Swim Center Maintenance 626,979 0.515 %$4,218 $4,218 $794 $5,012
Urban Forest Services 275,854 0.227 %$1,856 $1,856 $350 $2,206
Facilities Maintenance 1,450,118 1.192 %$9,756 $9,756 $1,837 $11,593
Streets Maintenance 2,159,332 1.774 %$14,527 $14,527 $2,736 $17,263
Stormwater and Flood Control 1,240,556 1.019 %$8,346 $8,346 $1,572 $9,918
Traffic Signals & Lighting 641,707 0.527 %$4,317 $4,317 $813 $5,130
Fleet 1,391,774 1.144 %$9,363 $9,363 $1,763 $11,126
City Administration 1,537,622 1.264 %$10,345 $10,345 $10,345
Transportation/Plan Engineering 1,062,962 0.873 %$7,151 $7,151 $1,347 $8,498
Recreation Administration 863,943 0.710 %$5,812 $5,812 $1,095 $6,907
Recreation Facilities 337,684 0.277 %$2,272 $2,272 $428 $2,700
Youth Services 1,352,454 1.111 %$9,099 $9,099 $1,714 $10,813
Ranger Program 836,599 0.687 %$5,628 $5,628 $1,060 $6,688
Aquatics 651,870 0.536 %$4,386 $4,386 $826 $5,212
Police Administration 2,478,910 2.037 %$16,677 $16,677 $3,141 $19,818
Patrol 12,929,619 10.625 %$86,986 $86,986 $16,383 $103,369
Investigations 3,200,666 2.630 %$21,533 $21,533 $4,055 $25,588
Neighborhood Services 287,621 0.236 %$1,935 $1,935 $364 $2,299
Traffic Safety 938,148 0.771 %$6,312 $6,312 $1,189 $7,501
Fire Administration 1,188,070 0.976 %$7,993 $7,993 $1,505 $9,498
Emergency Response 12,688,880 10.427 %$85,366 $85,366 $16,078 $101,444
Hazard Prevention 1,009,920 0.830 %$6,794 $6,794 $1,280 $8,074
Training Services 161,061 0.132 %$1,084 $1,084 $204 $1,288
Fire Station 30,274 0.025 %$204 $204 $38 $242
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Detail allocation of
General Finance
Detail page 101
Schedule 9.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 161,384 0.133 %$1,086 $1,086 $204 $1,290
FD202 Downtown Bid Fund 396,392 0.326 %$2,667 $2,667 $502 $3,169
FD601 Water Fund 8,269,644 6.795 %$55,635 $55,635 $10,478 $66,113
FD611 Parking Fund 3,817,999 3.137 %$25,686 $25,686 $4,838 $30,524
FD602 Sewer Fund 9,408,908 7.732 %$63,300 $63,300 $11,922 $75,222
Golf Course 735,748 0.605 %$4,950 $4,950 $932 $5,882
FD705 Whale Rock Fund 1,771,627 1.456 %$11,919 $11,919 $2,245 $14,164
Information Services 1,457,278 1.197 %$9,804 $9,804 $1,846 $11,650
FD208 Tourism Bid Fund 2,126,661 1.748 %$14,307 $14,307 $2,695 $17,002
FD621Transit Fund 1,422,439 1.169 %$9,570 $9,570 $1,802 $11,372
FD206 Law Enforcement Grant Fund 87,326 0.072 %$587 $587 $111 $698
Fire Apparatus Service 543,132 0.446 %$3,654 $3,654 $688 $4,342
Police Support Services 3,411,429 2.803 %$22,951 $22,951 $4,323 $27,274
Community Services 612,254 0.503 %$4,119 $4,119 $776 $4,895
FD711 Hazardous Mat Task Force Fund 41,252 0.034 %$278 $278 $52 $330
CIP Project Engineering 2,803,107 2.303 %$18,858 $18,858 $3,552 $22,410
Community Services Group 829,900 0.682 %$5,583 $5,583 $5,583
Solid Waste Recycling 411,750 0.338 %$2,770 $2,770 $522 $3,292
Finance Support Services 106,819 0.088 %$719 $719 $135 $854
Finance Non Departmental 299,703 0.246 %$2,016 $2,016 $2,016
Office of DEI 611,541 0.503 %$4,114 $4,114 $4,114
Engineering 874,873 0.719 %$5,886 $5,886 $1,109 $6,995
Housing Policy/Homelessness 1,131,247 0.930 %$7,611 $7,611 $1,433 $9,044
Jack House 10,833 0.009 %$73 $73 $14 $87
Recruit Academy 9,472 0.008 %$64 $64 $12 $76
Mobile Crisis Unit 160,282 0.132 %$1,078 $1,078 $203 $1,281
FD212 San Luis Ranch CFD 9,145 0.008 %$62 $62 $12 $74
FD701 General Agency Fund 255,084 0.210 %$1,716 $1,716 $323 $2,039
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.008 %$61 $61 $12 $73
FD406 Public Safety Equip Replacement Fund 603,889 0.496 %$4,063 $4,063 $765 $4,828
FD713 SLCUSD PEG Fund 25,180 0.021 %$169 $169 $32 $201
FD209 SB1186 CASP Certify Fund 2,106 0.002 %$14 $14 $3 $17
FD213 Avila Ranch CFE 41,673 0.034 %$280 $280 $53 $333
FD505 Affordable Housing Fund 3,499,890 2.876 %$23,546 $23,546 $4,435 $27,981
Parking Admin 18,763 0.015 %$126 $126 $24 $150
FD214 Avilia Ranch DPA Fund 100,000 0.082 %$673 $673 $127 $800
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.145 %$1,199 $1,199 $223 $1,422
Total 121,694,148 100.000 %$818,716 $818,716 $147,124 $965,840
(A) Alloc basis:Total Operating Expenditures by Department/Division
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Detail allocation of
General Finance
Detail page 102
Schedule 9.007
2024
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
Cashier
Detail page 103
Schedule 9.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 727 7.270 %$10,908 $10,908 $1,287 $12,195
FD621Transit Fund 106 1.060 %$1,590 $1,590 $188 $1,778
FD601 Water Fund 1,406 14.060 %$21,096 $21,096 $2,490 $23,586
FD602 Sewer Fund 1,406 14.060 %$21,096 $21,096 $2,490 $23,586
All Other 6,355 63.550 %$95,351 $95,351 $11,254 $106,605
Total 10,000 100.000 %$150,041 $150,041 $17,709 $167,750
(A) Alloc basis:Based on the amount of time spent by staff on this function and the relative amounts of revenue collected
Source:Salary-Wages for Finance Accounting Revenue Mgmt worksheet
Page 293 of 987
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Finance
Detail allocation of
Budget
Detail page 104
Schedule 9.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.186 %$439 $439 $439
Cultural Activities 348,269 0.286 %$674 $674 $102 $776
Economic Development 1,004,411 0.825 %$1,945 $1,945 $295 $2,240
Natural Resource Protection 1,108,266 0.911 %$2,146 $2,146 $325 $2,471
Community Promotion 412,841 0.339 %$800 $800 $121 $921
City Attorney 1,470,929 1.209 %$2,849 $2,849 $2,849
City Clerk 605,003 0.497 %$1,172 $1,172 $1,172
Network Services 3,420,042 2.810 %$6,623 $6,623 $1,004 $7,627
Human Resources 2,121,968 1.744 %$4,109 $4,109 $623 $4,732
Insurance ISF Fund 4,760,390 3.912 %$9,219 $9,219 $1,397 $10,616
Wellness Program 49,456 0.041 %$96 $96 $15 $111
Community Development Admin 942,059 0.774 %$1,824 $1,824 $277 $2,101
Commissions & Committees 10,769 0.009 %$21 $21 $3 $24
Planning 1,521,667 1.250 %$2,947 $2,947 $447 $3,394
Building and Safety 2,691,300 2.212 %$5,212 $5,212 $790 $6,002
Public Works Administration 1,576,621 1.296 %$3,053 $3,053 $463 $3,516
Parks Maintenance 3,824,940 3.143 %$7,407 $7,407 $1,123 $8,530
Swim Center Maintenance 626,979 0.515 %$1,214 $1,214 $184 $1,398
Urban Forest Services 275,854 0.227 %$534 $534 $81 $615
Facilities Maintenance 1,450,118 1.192 %$2,808 $2,808 $426 $3,234
Streets Maintenance 2,159,332 1.774 %$4,182 $4,182 $634 $4,816
Stormwater and Flood Control 1,240,556 1.019 %$2,402 $2,402 $364 $2,766
Traffic Signals & Lighting 641,707 0.527 %$1,243 $1,243 $188 $1,431
Fleet 1,391,774 1.144 %$2,695 $2,695 $409 $3,104
City Administration 1,537,622 1.264 %$2,978 $2,978 $2,978
Transportation/Plan Engineering 1,062,962 0.873 %$2,059 $2,059 $312 $2,371
Recreation Administration 863,943 0.710 %$1,673 $1,673 $254 $1,927
Recreation Facilities 337,684 0.277 %$654 $654 $99 $753
Youth Services 1,352,454 1.111 %$2,619 $2,619 $397 $3,016
Ranger Program 836,599 0.687 %$1,620 $1,620 $246 $1,866
Aquatics 651,870 0.536 %$1,262 $1,262 $191 $1,453
Police Administration 2,478,910 2.037 %$4,801 $4,801 $728 $5,529
Patrol 12,929,619 10.625 %$25,040 $25,040 $3,796 $28,836
Investigations 3,200,666 2.630 %$6,198 $6,198 $940 $7,138
Neighborhood Services 287,621 0.236 %$557 $557 $84 $641
Traffic Safety 938,148 0.771 %$1,817 $1,817 $275 $2,092
Fire Administration 1,188,070 0.976 %$2,301 $2,301 $349 $2,650
Emergency Response 12,688,880 10.427 %$24,574 $24,574 $3,725 $28,299
Hazard Prevention 1,009,920 0.830 %$1,956 $1,956 $296 $2,252
Training Services 161,061 0.132 %$312 $312 $47 $359
Fire Station 30,274 0.025 %$59 $59 $9 $68
Page 294 of 987
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Finance
Detail allocation of
Budget
Detail page 105
Schedule 9.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 161,384 0.133 %$313 $313 $47 $360
FD202 Downtown Bid Fund 396,392 0.326 %$768 $768 $116 $884
FD601 Water Fund 8,269,644 6.795 %$16,015 $16,015 $2,428 $18,443
FD611 Parking Fund 3,817,999 3.137 %$7,394 $7,394 $1,121 $8,515
FD602 Sewer Fund 9,408,908 7.732 %$18,221 $18,221 $2,762 $20,983
Golf Course 735,748 0.605 %$1,425 $1,425 $216 $1,641
FD705 Whale Rock Fund 1,771,627 1.456 %$3,431 $3,431 $520 $3,951
Information Services 1,457,278 1.197 %$2,822 $2,822 $428 $3,250
FD208 Tourism Bid Fund 2,126,661 1.748 %$4,119 $4,119 $624 $4,743
FD621Transit Fund 1,422,439 1.169 %$2,755 $2,755 $418 $3,173
FD206 Law Enforcement Grant Fund 87,326 0.072 %$169 $169 $26 $195
Fire Apparatus Service 543,132 0.446 %$1,052 $1,052 $159 $1,211
Police Support Services 3,411,429 2.803 %$6,607 $6,607 $1,001 $7,608
Community Services 612,254 0.503 %$1,186 $1,186 $180 $1,366
FD711 Hazardous Mat Task Force Fund 41,252 0.034 %$80 $80 $12 $92
CIP Project Engineering 2,803,107 2.303 %$5,429 $5,429 $823 $6,252
Community Services Group 829,900 0.682 %$1,607 $1,607 $1,607
Solid Waste Recycling 411,750 0.338 %$797 $797 $121 $918
Finance Support Services 106,819 0.088 %$207 $207 $31 $238
Finance Non Departmental 299,703 0.246 %$580 $580 $580
Office of DEI 611,541 0.503 %$1,184 $1,184 $1,184
Engineering 874,873 0.719 %$1,694 $1,694 $257 $1,951
Housing Policy/Homelessness 1,131,247 0.930 %$2,191 $2,191 $332 $2,523
Jack House 10,833 0.009 %$21 $21 $3 $24
Recruit Academy 9,472 0.008 %$18 $18 $3 $21
Mobile Crisis Unit 160,282 0.132 %$310 $310 $47 $357
FD212 San Luis Ranch CFD 9,145 0.008 %$18 $18 $3 $21
FD701 General Agency Fund 255,084 0.210 %$494 $494 $75 $569
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.008 %$18 $18 $3 $21
FD406 Public Safety Equip Replacement Fund 603,889 0.496 %$1,170 $1,170 $177 $1,347
FD713 SLCUSD PEG Fund 25,180 0.021 %$49 $49 $7 $56
FD209 SB1186 CASP Certify Fund 2,106 0.002 %$4 $4 $1 $5
FD213 Avila Ranch CFE 41,673 0.034 %$81 $81 $12 $93
FD505 Affordable Housing Fund 3,499,890 2.876 %$6,778 $6,778 $1,027 $7,805
Parking Admin 18,763 0.015 %$36 $36 $6 $42
FD214 Avilia Ranch DPA Fund 100,000 0.082 %$194 $194 $29 $223
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.145 %$344 $344 $53 $397
Total 121,694,148 100.000 %$235,675 $235,675 $34,087 $269,762
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 295 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Detail allocation of
Budget
Detail page 106
Schedule 9.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 107
Schedule 9.010
2024
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
City Council $8,583 $1,174 $5,277 $167 $1,526 $439
City Administration $25,477 $2,633 $7,388 $2,133 $10,345 $2,978
Office of DEI $10,171 $1,016 $1,055 $2,802 $4,114 $1,184
Community Services Group $12,398 $453 $3,694 $1,061 $5,583 $1,607
Finance Non Departmental $4,495 $33 $1,866 $2,016 $580
City Attorney $22,031 $1,109 $6,333 $1,844 $9,896 $2,849
City Clerk $12,034 $1,311 $4,750 $731 $4,070 $1,172
Finance $3,837 $3,837
Network Services $66,378 $4,910 $9,449 $17,050 $27,342 $7,627
Information Services $25,916 $749 $9,582 $685 $11,650 $3,250
Finance Support Services $2,649 $646 $911 $854 $238
Human Resources $43,929 $4,351 $11,052 $6,829 $16,965 $4,732
Wellness Program $984 $55 $422 $396 $111
Public Works Administration $28,441 $1,777 $9,947 $596 $12,605 $3,516
Facilities Maintenance $55,453 $28,265 $5,526 $6,835 $11,593 $3,234
Fleet $33,689 $7,129 $4,974 $7,356 $11,126 $3,104
CIP Project Engineering $51,077 $1,021 $19,893 $1,501 $22,410 $6,252
Transportation/Plan Engineering $18,997 $554 $6,908 $666 $8,498 $2,371
Insurance ISF Fund $75,735 $154 $26,907 $38,058 $10,616
Cultural Activities $6,542 $12 $2,970 $2,784 $776
Economic Development $19,632 $1,628 $1,105 $6,629 $8,030 $2,240
Natural Resource Protection $20,732 $1,954 $4,421 $3,026 $8,860 $2,471
Community Promotion $8,709 $983 $276 $3,229 $3,300 $921
Community Development Admin $18,273 $1,850 $5,526 $1,264 $7,532 $2,101
Commissions & Committees $1,322 $68 $1,105 $39 $86 $24
Planning $29,194 $866 $11,052 $1,717 $12,165 $3,394
Engineering $16,480 $178 $6,631 $725 $6,995 $1,951
Building and Safety $50,951 $1,684 $16,578 $5,171 $21,516 $6,002
Housing Policy/Homelessness $23,658 $2,439 $5,526 $4,126 $9,044 $2,523
Parks Maintenance $81,565 $8,807 $14,368 $19,280 $30,580 $8,530
Swim Center Maintenance $16,694 $5,009 $1,105 $4,170 $5,012 $1,398
Urban Forest Services $6,727 $744 $2,210 $952 $2,206 $615
Streets Maintenance $46,631 $4,149 $13,263 $7,140 $17,263 $4,816
Traffic Signals & Lighting $13,245 $1,125 $2,210 $3,349 $5,130 $1,431
Parking Admin $192 $150 $42
Stormwater and Flood Control $24,148 $1,278 $7,107 $3,079 $9,918 $2,766
Solid Waste Recycling $7,693 $504 $2,210 $769 $3,292 $918
Recreation Administration $16,348 $2,286 $4,421 $807 $6,907 $1,927
Recreation Facilities $5,755 $781 $1,105 $416 $2,700 $753
Youth Services $26,319 $2,323 $8,842 $1,325 $10,813 $3,016
Community Services $14,603 $2,569 $4,421 $1,352 $4,895 $1,366
Page 297 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 108
Schedule 9.010
2024
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
Ranger Program $20,550 $2,668 $8,842 $486 $6,688 $1,866
Aquatics $9,206 $909 $1,105 $527 $5,212 $1,453
Golf Course $18,117 $3,902 $4,421 $2,271 $5,882 $1,641
Jack House $266 $62 $93 $87 $24
Police Administration $53,567 $11,505 $7,736 $8,979 $19,818 $5,529
Patrol $191,729 $1,217 $56,365 $1,942 $103,369 $28,836
Investigations $46,935 $554 $13,263 $392 $25,588 $7,138
Police Support Services $60,558 $682 $23,209 $1,785 $27,274 $7,608
Neighborhood Services $4,685 $234 $1,105 $406 $2,299 $641
Traffic Safety $13,404 $314 $3,315 $182 $7,501 $2,092
Fire Administration $24,404 $6,073 $4,421 $1,762 $9,498 $2,650
Emergency Response $184,481 $2,304 $50,840 $1,594 $101,444 $28,299
Hazard Prevention $19,515 $904 $7,184 $1,101 $8,074 $2,252
Training Services $4,759 $1,739 $1,373 $1,288 $359
Recruit Academy $203 $25 $81 $76 $21
Fire Apparatus Service $13,645 $3,589 $2,210 $2,293 $4,342 $1,211
Fire Station $2,086 $1,518 $258 $242 $68
Mobile Crisis Unit $4,316 $713 $1,107 $858 $1,281 $357
Disaster Assistance $3,316 $394 $1,105 $167 $1,290 $360
FD201 Local Sales Tax Fund $43 $43
FD202 Downtown Bid Fund $7,531 $98 $3,380 $3,169 $884
FD206 Law Enforcement Grant Fund $1,139 $55 $191 $698 $195
FD208 Tourism Bid Fund $41,569 $1,972 $1,934 $15,918 $17,002 $4,743
FD209 SB1186 CASP Certify Fund $145 $105 $18 $17 $5
FD212 San Luis Ranch CFD $203 $30 $78 $74 $21
FD213 Avila Ranch CFE $1,015 $234 $355 $333 $93
FD214 Avilia Ranch DPA Fund $1,905 $30 $852 $800 $223
FD215 Affordable Housing BEGIN Loan Fund $3,349 $12 $1,518 $1,422 $397
FD401 Capital Outlay Engineering $7,910 $7,910
FD402 Fleet Replace $1,548 $1,548
FD403 Info Tech Replacement Fund $1,131 $1,131
FD404 Major Facility Replacement Fund $897 $897
FD406 Public Safety Equip Replacement Fund $11,534 $209 $5,150 $4,828 $1,347
FD504 LOVR Impact Fee Fund $6 $6
FD505 Affordable Housing Fund $65,645 $12 $29,847 $27,981 $7,805
FD507 Transportation Impact Fee Fund $541 $541
FD601 Water Fund $193,671 $22,746 $38,560 $24,223 $66,113 $23,586 $18,443
FD602 Sewer Fund $218,094 $27,515 $37,179 $33,609 $75,222 $23,586 $20,983
FD611 Parking Fund $97,297 $13,330 $17,153 $15,580 $30,524 $12,195 $8,515
FD621Transit Fund $30,614 $2,778 $2,708 $8,805 $11,372 $1,778 $3,173
FD701 General Agency Fund $4,937 $154 $2,175 $2,039 $569
Page 298 of 987
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Finance
Departmental Cost
Allocation Summary
Detail page 109
Schedule 9.010
2024
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
FD705 Whale Rock Fund $34,955 $2,975 $4,531 $9,334 $14,164 $3,951
FD711 Hazardous Mat Task Force Fund $1,176 $449 $305 $330 $92
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $472 $215 $201 $56
FD715 Boysen Ranch Conserv Easemt Fund $209 $37 $78 $73 $21
All Other $107,785 $1,180 $106,605
Total $2,468,750 $223,880 $507,603 $333,915 $965,840 $167,750 $269,762
Page 299 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 10.01
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. These costs are allocated based upon the total FTE’s 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 300 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 10.01
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 111
Schedule 10.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$3,420,042 $3,420,042
Allocated additions:
10000000 - Building Charge $4,366 $4,366
1011001 - City Administration $63,186 $14,296 $77,482
1011010 - Office of DEI $2,441 $1,355 $3,796
1012007 - Finance Non Departmental $8,259 $1,075 $9,334
1011501 - City Attorney $39,322 $6,415 $45,737
1011021 - City Clerk $1,163 $183 $1,346
1012000 - Finance $58,464 $7,914 $66,378
1011101 - Network Services $19,356 $19,356
1011103 - Information Services $57,848 $57,848
1012006 - Finance Support Services $3,090 $3,090
1013001 - Human Resources $39,547 $39,547
1013003 - Wellness Program $329 $329
1015005 - Facilities Maintenance $20,813 $20,813
1015008 - Fleet $14,916 $14,916
1015009 - CIP Project Engineering $22,712 $22,712
8020000 - Insurance ISF Fund $126,314 $126,314
Total allocated additions:$177,201 $336,163 $513,364 $513,364
Total to be allocated $3,597,243 $336,163 $3,933,406
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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 112
Schedule 10.003
2024
Total General & Admin Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios
Wages & Benefits
SALARIES & WAGES $985,969 $333,191 $119,476 $110,702 $63,287 $3,056 $117,997 $141,360 $51,753
FRINGE BENEFITS $434,817 $146,939 $52,689 $48,820 $27,910 $1,348 $52,037 $62,340 $22,823
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICES $683,016 $4,760 $134,644 $398,791 $52,647 $91,866
PARKING $2,550 $2,550
CONTRACT SERVICES $535,500 $67,092 $11,500 $245,056 $10,872 $35,686 $45,869 $80,501
ELECTRIC UTILITIES SERVICE $7,145
COMMUNICATION SERVICE $339,481 $5,623 $85
OFFICE SUPPLIES $276,535 $23,580 $207,420 $1,918 $12,500 $11,586
MISC MATERIALS & SUPPLIES $15,741 $2,730 $3,571 $4,089 $4,230
RENTS AND LEASES $85,118 $42,559
MEMBERSHIP & CERTIFICATION $1,429 $1,429
EDUCATION & TRAINING $52,116 $35,013 $17,103
TRIPS AND MEETINGS $625 $625
Departmental Expenditures $3,420,042 $666,091 $529,385 $822,390 $102,069 $4,404 $270,867 $357,110 $159,307
Additions: 1st
Other $177,201 $177,201
Functional Cost $3,597,243 $843,292 $529,385 $822,390 $102,069 $4,404 $270,867 $357,110 $159,307
Reallocate Admin ($843,292) $162,104 $251,825 $31,255 $1,349 $82,943 $109,351 $48,782
Allocable Costs $3,597,243 $691,489 $1,074,215 $133,324 $5,753 $353,810 $466,461 $208,089
1st Allocation $3,597,243 $691,489 $1,074,215 $133,324 $5,753 $353,810 $466,461 $208,089
Additions: 2nd
Other $336,163 $336,163
Functional Cost $336,163 $336,163
Reallocate Admin ($336,163) $64,620 $100,386 $12,459 $538 $33,064 $43,591 $19,446
Allocable Costs $336,163 $64,620 $100,386 $12,459 $538 $33,064 $43,591 $19,446
2nd Allocation $336,163 $64,620 $100,386 $12,459 $538 $33,064 $43,591 $19,446
Total allocated $3,933,406 $756,109 $1,174,601 $145,783 $6,291 $386,874 $510,052 $227,535
Page 303 of 987
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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 113
Schedule 10.003
2024
Telemetry Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Wages & Benefits
SALARIES & WAGES $2,169 $11,829 $8,872 $14,097 $8,180
FRINGE BENEFITS $956 $5,217 $3,913 $6,217 $3,608
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICES $308
PARKING
CONTRACT SERVICES $30,868 $2,156 $5,900
ELECTRIC UTILITIES SERVICE $7,145
COMMUNICATION SERVICE $173,944 $152,716 $7,113
OFFICE SUPPLIES $16,001 $3,530
MISC MATERIALS & SUPPLIES $1,121
RENTS AND LEASES $1,200 $18,963 $22,396
MEMBERSHIP & CERTIFICATION
EDUCATION & TRAINING
TRIPS AND MEETINGS
Departmental Expenditures $3,125 $206,991 $196,369 $1,200 $48,578 $34,184 $17,972
Additions: 1st
Other
Functional Cost $3,125 $206,991 $196,369 $1,200 $48,578 $34,184 $17,972
Reallocate Admin $957 $63,383 $60,130 $367 $14,875 $10,468 $5,503
Allocable Costs $4,082 $270,374 $256,499 $1,567 $63,453 $44,652 $23,475
1st Allocation $4,082 $270,374 $256,499 $1,567 $63,453 $44,652 $23,475
Additions: 2nd
Other
Functional Cost
Reallocate Admin $381 $25,267 $23,970 $146 $5,930 $4,173 $2,192
Allocable Costs $381 $25,267 $23,970 $146 $5,930 $4,173 $2,192
2nd Allocation $381 $25,267 $23,970 $146 $5,930 $4,173 $2,192
Total allocated $4,463 $295,641 $280,469 $1,713 $69,383 $48,825 $25,667
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 114
Schedule 10.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 900 1.683 %$11,637 $11,637 $1,185 $12,822
Recreation Administration 500 0.935 %$6,465 $6,465 $659 $7,124
Transportation/Plan Engineering 670 1.253 %$8,663 $8,663 $882 $9,545
City Administration 700 1.309 %$9,051 $9,051 $9,051
City Attorney 760 1.421 %$9,827 $9,827 $9,827
City Clerk 460 0.860 %$5,948 $5,948 $5,948
Human Resources 1,100 2.057 %$14,223 $14,223 $1,449 $15,672
Finance 1,450 2.711 %$18,748 $18,748 $18,748
Fleet 450 0.841 %$5,818 $5,818 $593 $6,411
City Council 500 0.935 %$6,465 $6,465 $6,465
Police Administration 700 1.309 %$9,051 $9,051 $922 $9,973
Fire Administration 550 1.028 %$7,111 $7,111 $724 $7,835
FD601 Water Fund 3,539 6.617 %$45,759 $45,759 $4,661 $50,420
FD602 Sewer Fund 3,614 6.758 %$46,729 $46,729 $4,760 $51,489
FD705 Whale Rock Fund 410 0.767 %$5,301 $5,301 $540 $5,841
Stormwater and Flood Control 743 1.389 %$9,607 $9,607 $979 $10,586
FD621Transit Fund 300 0.561 %$3,879 $3,879 $395 $4,274
Recreation Facilities 390 0.729 %$5,043 $5,043 $514 $5,557
Building and Safety 1,540 2.880 %$19,912 $19,912 $2,028 $21,940
Planning 1,000 1.870 %$12,930 $12,930 $1,317 $14,247
Economic Development 100 0.187 %$1,293 $1,293 $132 $1,425
Natural Resource Protection 400 0.748 %$5,172 $5,172 $527 $5,699
Community Development Admin 500 0.935 %$6,465 $6,465 $659 $7,124
Parks Maintenance 1,450 2.711 %$18,748 $18,748 $1,910 $20,658
Streets Maintenance 1,300 2.431 %$16,809 $16,809 $1,712 $18,521
Traffic Signals & Lighting 200 0.374 %$2,586 $2,586 $263 $2,849
Youth Services 2,070 3.871 %$26,765 $26,765 $2,727 $29,492
Community Services 710 1.328 %$9,180 $9,180 $935 $10,115
Ranger Program 990 1.851 %$12,801 $12,801 $1,304 $14,105
Aquatics 1,200 2.244 %$15,516 $15,516 $1,581 $17,097
Patrol 5,100 9.536 %$65,942 $65,942 $6,718 $72,660
Investigations 1,200 2.244 %$15,516 $15,516 $1,581 $17,097
Neighborhood Services 290 0.542 %$3,750 $3,750 $382 $4,132
Traffic Safety 300 0.561 %$3,879 $3,879 $395 $4,274
Emergency Response 4,600 8.601 %$59,477 $59,477 $6,059 $65,536
Hazard Prevention 650 1.215 %$8,404 $8,404 $856 $9,260
Golf Course 680 1.272 %$8,792 $8,792 $896 $9,688
Police Support Services 2,100 3.927 %$27,153 $27,153 $2,766 $29,919
Information Services 867 1.621 %$11,210 $11,210 $1,142 $12,352
Fire Apparatus Service 200 0.374 %$2,586 $2,586 $263 $2,849
FD611 Parking Fund 2,282 4.267 %$29,506 $29,506 $3,006 $32,512
Page 305 of 987
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Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 115
Schedule 10.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,870 3.497 %$24,179 $24,179 $2,463 $26,642
Tourism and Bid Promotion 175 0.327 %$2,263 $2,263 $231 $2,494
Facilities Maintenance 500 0.935 %$6,465 $6,465 $659 $7,124
Urban Forest Services 300 0.561 %$3,879 $3,879 $395 $4,274
Swim Center Maintenance 150 0.280 %$1,939 $1,939 $198 $2,137
Community Promotion 25 0.047 %$323 $323 $33 $356
Community Services Group 350 0.654 %$4,525 $4,525 $4,525
Engineering 660 1.234 %$8,534 $8,534 $869 $9,403
Housing Policy/Homelessness 500 0.935 %$6,465 $6,465 $659 $7,124
Solid Waste Recycling 200 0.374 %$2,586 $2,586 $263 $2,849
Office of DEI 200 0.374 %$2,586 $2,586 $2,586
Mobile Crisis Unit 100 0.187 %$1,293 $1,293 $132 $1,425
Disaster Assistance 100 0.187 %$1,293 $1,293 $132 $1,425
All Other 885 1.655 %$11,442 $11,442 $1,164 $12,606
Total 53,480 100.000 %$691,489 $691,489 $64,620 $756,109
(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 116
Schedule 10.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 %$4,528 $4,528 $472 $5,000
Facilities Maintenance 500 1.054 %$11,319 $11,319 $1,181 $12,500
Streets Maintenance 1,200 2.529 %$27,167 $27,167 $2,835 $30,002
Stormwater and Flood Control 643 1.355 %$14,557 $14,557 $1,519 $16,076
Traffic Signals & Lighting 200 0.421 %$4,528 $4,528 $472 $5,000
Transportation/Plan Engineering 625 1.317 %$14,149 $14,149 $1,476 $15,625
Recreation Administration 400 0.843 %$9,056 $9,056 $945 $10,001
Recreation Facilities 100 0.211 %$2,264 $2,264 $236 $2,500
Youth Services 800 1.686 %$18,111 $18,111 $1,890 $20,001
Community Services 400 0.843 %$9,056 $9,056 $945 $10,001
Ranger Program 800 1.686 %$18,111 $18,111 $1,890 $20,001
Aquatics 100 0.211 %$2,264 $2,264 $236 $2,500
Golf Course 400 0.843 %$9,056 $9,056 $945 $10,001
Police Administration 700 1.475 %$15,847 $15,847 $1,654 $17,501
Patrol 5,100 10.748 %$115,458 $115,458 $12,048 $127,506
Investigations 1,200 2.529 %$27,167 $27,167 $2,835 $30,002
Police Support Services 2,100 4.426 %$47,542 $47,542 $4,961 $52,503
Neighborhood Services 100 0.211 %$2,264 $2,264 $236 $2,500
Traffic Safety 300 0.632 %$6,792 $6,792 $709 $7,501
Fire Administration 400 0.843 %$9,056 $9,056 $945 $10,001
Emergency Response 4,600 9.694 %$104,139 $104,139 $10,867 $115,006
Hazard Prevention 650 1.370 %$14,715 $14,715 $1,535 $16,250
FD601 Water Fund 3,489 7.353 %$78,987 $78,987 $8,242 $87,229
FD621Transit Fund 245 0.516 %$5,547 $5,547 $579 $6,126
City Administration 700 1.475 %$15,847 $15,847 $15,847
Economic Development 100 0.211 %$2,264 $2,264 $236 $2,500
Natural Resource Protection 400 0.843 %$9,056 $9,056 $945 $10,001
Community Promotion 25 0.053 %$566 $566 $59 $625
City Attorney 600 1.264 %$13,583 $13,583 $13,583
City Clerk 450 0.948 %$10,187 $10,187 $10,187
Finance 1,400 2.950 %$31,694 $31,694 $31,694
Network Services 855 1.802 %$19,356 $19,356 $19,356
Information Services 867 1.827 %$19,628 $19,628 $2,048 $21,676
Human Resources 1,000 2.107 %$22,639 $22,639 $2,362 $25,001
Community Development Admin 500 1.054 %$11,319 $11,319 $1,181 $12,500
Building and Safety 1,500 3.161 %$33,958 $33,958 $3,543 $37,501
Public Works Administration 900 1.897 %$20,375 $20,375 $2,126 $22,501
Parks Maintenance 1,300 2.740 %$29,431 $29,431 $3,071 $32,502
Swim Center Maintenance 100 0.211 %$2,264 $2,264 $236 $2,500
Fire Apparatus Service 200 0.421 %$4,528 $4,528 $472 $5,000
Fleet 450 0.948 %$10,187 $10,187 $1,063 $11,250
Page 307 of 987
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Network Services
Detail allocation of
Enterprise Apps
Detail page 117
Schedule 10.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.271 %$35,136 $35,136 $3,666 $38,802
CIP Project Engineering 1,800 3.793 %$40,750 $40,750 $4,252 $45,002
Planning 1,000 2.107 %$22,639 $22,639 $2,362 $25,001
City Council 500 1.054 %$11,319 $11,319 $11,319
Housing Policy/Homelessness 500 1.054 %$11,319 $11,319 $1,181 $12,500
Solid Waste Recycling 200 0.421 %$4,528 $4,528 $472 $5,000
Office of DEI 100 0.211 %$2,264 $2,264 $2,264
Engineering 600 1.264 %$13,583 $13,583 $1,417 $15,000
FD705 Whale Rock Fund 410 0.864 %$9,282 $9,282 $969 $10,251
FD602 Sewer Fund 3,364 7.090 %$76,157 $76,157 $7,947 $84,104
Disaster Assistance 100 0.211 %$2,264 $2,264 $236 $2,500
FD208 Tourism Bid Fund 175 0.369 %$3,962 $3,962 $413 $4,375
Community Services Group 350 0.738 %$7,924 $7,924 $7,924
Commissions & Committees 100 0.211 %$2,264 $2,264 $236 $2,500
Mobile Crisis Unit 100 0.213 %$2,262 $2,262 $240 $2,502
Total 47,450 100.000 %$1,074,215 $1,074,215 $100,386 $1,174,601
(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 308 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 118
Schedule 10.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Patrol 43 63.235 %$84,308 $84,308 $7,878 $92,186
Emergency Response 23 33.824 %$45,095 $45,095 $4,214 $49,309
FD611 Parking Fund 2 2.941 %$3,921 $3,921 $367 $4,288
Total 68 100.000 %$133,324 $133,324 $12,459 $145,783
(A) Alloc basis:Number of MDCs by Fund/Department/Division
Source:
Page 309 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 119
Schedule 10.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 400 1.067 %$61 $61 $61
Information Services 800 2.133 %$123 $123 $13 $136
Facilities Maintenance 200 0.533 %$31 $31 $3 $34
City Administration 800 2.133 %$123 $123 $123
Police Support Services 200 0.533 %$31 $31 $3 $34
FD601 Water Fund 4,500 12.000 %$690 $690 $73 $763
FD602 Sewer Fund 5,000 13.333 %$767 $767 $82 $849
Finance 1,500 4.000 %$230 $230 $230
Human Resources 1,500 4.000 %$230 $230 $24 $254
Community Development Admin 500 1.333 %$77 $77 $8 $85
Recreation Administration 600 1.600 %$92 $92 $10 $102
Police Administration 300 0.800 %$46 $46 $5 $51
Fire Administration 800 2.133 %$123 $123 $13 $136
Hazard Prevention 700 1.867 %$107 $107 $11 $118
City Attorney 1,000 2.667 %$153 $153 $153
Public Works Administration 800 2.133 %$123 $123 $13 $136
Transportation/Plan Engineering 600 1.600 %$92 $92 $10 $102
Aquatics 200 0.533 %$31 $31 $3 $34
Economic Development 150 0.400 %$23 $23 $2 $25
Natural Resource Protection 800 2.133 %$123 $123 $13 $136
City Clerk 600 1.600 %$92 $92 $92
Fleet 500 1.333 %$77 $77 $8 $85
Planning 1,000 2.667 %$153 $153 $16 $169
Recreation Facilities 200 0.533 %$31 $31 $3 $34
Ranger Program 600 1.600 %$92 $92 $10 $102
FD611 Parking Fund 800 2.133 %$123 $123 $13 $136
CIP Project Engineering 1,800 4.800 %$276 $276 $29 $305
Tourism and Bid Promotion 100 0.267 %$15 $15 $2 $17
Building and Safety 1,200 3.200 %$184 $184 $20 $204
Urban Forest Services 200 0.533 %$31 $31 $3 $34
Youth Services 1,100 2.933 %$169 $169 $18 $187
Community Services 600 1.600 %$92 $92 $10 $102
Fire Apparatus Service 200 0.533 %$31 $31 $3 $34
FD621Transit Fund 300 0.800 %$46 $46 $5 $51
FD705 Whale Rock Fund 200 0.533 %$31 $31 $3 $34
All Other 1,800 4.800 %$276 $276 $29 $305
Community Services Group 100 0.267 %$15 $15 $15
Engineering 700 1.867 %$107 $107 $11 $118
Housing Policy/Homelessness 400 1.067 %$61 $61 $7 $68
Parks Maintenance 200 0.533 %$31 $31 $3 $34
Emergency Response 1,000 2.667 %$153 $153 $16 $169
Page 310 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 120
Schedule 10.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Stormwater and Flood Control 300 0.800 %$46 $46 $5 $51
Solid Waste Recycling 400 1.067 %$61 $61 $7 $68
Community Promotion 50 0.133 %$8 $8 $1 $9
Office of DEI 100 0.267 %$15 $15 $15
Streets Maintenance 600 1.600 %$92 $92 $10 $102
Patrol 300 0.800 %$46 $46 $5 $51
Mobile Crisis Unit 200 0.533 %$31 $31 $3 $34
Swim Center Maintenance 100 0.267 %$15 $15 $2 $17
Traffic Signals & Lighting 100 0.267 %$15 $15 $2 $17
Investigations 400 1.069 %$62 $62 $8 $70
Total 37,500 100.000 %$5,753 $5,753 $538 $6,291
(A) Alloc basis:Number of Tablets by Fund/Department/Division
Source:
Page 311 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 121
Schedule 10.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 38 0.176 %$622 $622 $622
Economic Development 8 0.037 %$131 $131 $13 $144
Natural Resource Protection 46 0.213 %$753 $753 $74 $827
City Attorney 46 0.213 %$753 $753 $753
City Clerk 131 0.606 %$2,146 $2,146 $2,146
Finance 737 3.412 %$12,072 $12,072 $12,072
Information Services 1,073 4.967 %$17,575 $17,575 $1,724 $19,299
Human Resources 107 0.495 %$1,753 $1,753 $172 $1,925
Community Development Admin 592 2.741 %$9,697 $9,697 $951 $10,648
Planning 638 2.954 %$10,450 $10,450 $1,025 $11,475
Building and Safety 642 2.972 %$10,516 $10,516 $1,031 $11,547
Public Works Administration 257 1.190 %$4,209 $4,209 $413 $4,622
Parks Maintenance 315 1.458 %$5,159 $5,159 $506 $5,665
Facilities Maintenance 438 2.028 %$7,174 $7,174 $704 $7,878
Streets Maintenance 284 1.315 %$4,652 $4,652 $456 $5,108
Stormwater and Flood Control 265 1.227 %$4,341 $4,341 $426 $4,767
Traffic Signals & Lighting 515 2.384 %$8,435 $8,435 $827 $9,262
Fleet 254 1.176 %$4,160 $4,160 $408 $4,568
City Administration 69 0.319 %$1,130 $1,130 $1,130
Transportation/Plan Engineering 569 2.634 %$9,320 $9,320 $914 $10,234
Recreation Administration 26 0.120 %$426 $426 $42 $468
Recreation Facilities 31 0.144 %$508 $508 $50 $558
Youth Services 61 0.282 %$999 $999 $98 $1,097
Community Services 54 0.250 %$884 $884 $87 $971
Ranger Program 38 0.176 %$622 $622 $61 $683
Aquatics 54 0.250 %$884 $884 $87 $971
Golf Course 46 0.213 %$753 $753 $74 $827
Police Administration 54 0.250 %$884 $884 $87 $971
Patrol 629 2.912 %$10,303 $10,303 $1,011 $11,314
Investigations 415 1.921 %$6,797 $6,797 $667 $7,464
Police Support Services 230 1.065 %$3,767 $3,767 $370 $4,137
Neighborhood Services 315 1.458 %$5,159 $5,159 $506 $5,665
Traffic Safety 323 1.495 %$5,291 $5,291 $519 $5,810
Fire Administration 38 0.176 %$622 $622 $61 $683
Emergency Response 729 3.375 %$11,941 $11,941 $1,171 $13,112
Hazard Prevention 557 2.579 %$9,123 $9,123 $895 $10,018
FD601 Water Fund 1,614 7.472 %$26,436 $26,436 $2,593 $29,029
FD611 Parking Fund 109 0.505 %$1,785 $1,785 $175 $1,960
FD621Transit Fund 431 1.995 %$7,059 $7,059 $692 $7,751
FD705 Whale Rock Fund 731 3.384 %$11,973 $11,973 $1,174 $13,147
CIP Project Engineering 307 1.421 %$5,028 $5,028 $493 $5,521
Page 312 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 122
Schedule 10.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Tourism and Bid Promotion 15 0.069 %$246 $246 $24 $270
Urban Forest Services 223 1.032 %$3,653 $3,653 $358 $4,011
Swim Center Maintenance 215 0.995 %$3,522 $3,522 $345 $3,867
All Other 4,975 23.031 %$81,487 $81,487 $7,993 $89,480
Fire Apparatus Service 15 0.069 %$246 $246 $24 $270
FD602 Sewer Fund 1,788 8.277 %$29,286 $29,286 $2,873 $32,159
Engineering 554 2.567 %$9,078 $9,078 $890 $9,968
Total 21,601 100.000 %$353,810 $353,810 $33,064 $386,874
(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 313 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 123
Schedule 10.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.429 %$2,002 $2,002 $205 $2,207
Facilities Maintenance 500 1.073 %$5,005 $5,005 $513 $5,518
Streets Maintenance 1,200 2.575 %$12,013 $12,013 $1,231 $13,244
Stormwater and Flood Control 643 1.380 %$6,437 $6,437 $660 $7,097
Traffic Signals & Lighting 200 0.429 %$2,002 $2,002 $205 $2,207
Transportation/Plan Engineering 625 1.341 %$6,257 $6,257 $641 $6,898
Recreation Administration 400 0.858 %$4,004 $4,004 $410 $4,414
Recreation Facilities 100 0.215 %$1,001 $1,001 $103 $1,104
Youth Services 800 1.717 %$8,009 $8,009 $821 $8,830
Community Services 400 0.858 %$4,004 $4,004 $410 $4,414
Ranger Program 800 1.717 %$8,009 $8,009 $821 $8,830
Aquatics 100 0.215 %$1,001 $1,001 $103 $1,104
Golf Course 400 0.858 %$4,004 $4,004 $410 $4,414
Police Administration 700 1.502 %$7,008 $7,008 $718 $7,726
Patrol 5,100 10.945 %$51,056 $51,056 $5,232 $56,288
Investigations 1,200 2.575 %$12,013 $12,013 $1,231 $13,244
Police Support Services 2,100 4.507 %$21,023 $21,023 $2,154 $23,177
Neighborhood Services 100 0.215 %$1,001 $1,001 $103 $1,104
Traffic Safety 300 0.644 %$3,003 $3,003 $308 $3,311
Fire Administration 400 0.858 %$4,004 $4,004 $410 $4,414
Emergency Response 4,600 9.872 %$46,050 $46,050 $4,719 $50,769
Hazard Prevention 650 1.395 %$6,507 $6,507 $667 $7,174
FD601 Water Fund 3,489 7.488 %$34,928 $34,928 $3,579 $38,507
FD621Transit Fund 245 0.526 %$2,453 $2,453 $251 $2,704
City Administration 700 1.502 %$7,008 $7,008 $7,008
Economic Development 100 0.215 %$1,001 $1,001 $103 $1,104
Natural Resource Protection 400 0.858 %$4,004 $4,004 $410 $4,414
Community Promotion 25 0.054 %$250 $250 $26 $276
City Attorney 600 1.288 %$6,007 $6,007 $6,007
City Clerk 450 0.966 %$4,505 $4,505 $4,505
Finance 1,400 3.005 %$14,015 $14,015 $14,015
Information Services 867 1.861 %$8,680 $8,680 $889 $9,569
Human Resources 1,000 2.146 %$10,011 $10,011 $1,026 $11,037
Community Development Admin 500 1.073 %$5,005 $5,005 $513 $5,518
Building and Safety 1,500 3.219 %$15,016 $15,016 $1,539 $16,555
Public Works Administration 900 1.932 %$9,010 $9,010 $923 $9,933
Parks Maintenance 1,300 2.790 %$13,014 $13,014 $1,334 $14,348
Swim Center Maintenance 100 0.215 %$1,001 $1,001 $103 $1,104
Fire Apparatus Service 200 0.429 %$2,002 $2,002 $205 $2,207
Fleet 450 0.966 %$4,505 $4,505 $462 $4,967
FD611 Parking Fund 1,552 3.331 %$15,537 $15,537 $1,592 $17,129
Page 314 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 124
Schedule 10.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.863 %$18,020 $18,020 $1,846 $19,866
Planning 1,000 2.146 %$10,011 $10,011 $1,026 $11,037
City Council 500 1.073 %$5,005 $5,005 $5,005
Housing Policy/Homelessness 500 1.073 %$5,005 $5,005 $513 $5,518
Solid Waste Recycling 200 0.429 %$2,002 $2,002 $205 $2,207
Office of DEI 100 0.215 %$1,001 $1,001 $1,001
Engineering 600 1.288 %$6,007 $6,007 $615 $6,622
FD705 Whale Rock Fund 410 0.880 %$4,104 $4,104 $421 $4,525
FD602 Sewer Fund 3,364 7.220 %$33,677 $33,677 $3,451 $37,128
Disaster Assistance 100 0.215 %$1,001 $1,001 $103 $1,104
FD208 Tourism Bid Fund 175 0.376 %$1,752 $1,752 $180 $1,932
Community Services Group 350 0.751 %$3,504 $3,504 $3,504
Commissions & Committees 100 0.215 %$1,001 $1,001 $103 $1,104
Mobile Crisis Unit 100 0.214 %$1,006 $1,006 $98 $1,104
Total 46,595 100.000 %$466,461 $466,461 $43,591 $510,052
(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 315 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 125
Schedule 10.010
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 1 0.270 %$561 $561 $561
Police Administration 5 1.348 %$2,804 $2,804 $263 $3,067
Fire Administration 5 1.348 %$2,804 $2,804 $263 $3,067
FD601 Water Fund 32 8.625 %$17,948 $17,948 $1,682 $19,630
Stormwater and Flood Control 1 0.270 %$561 $561 $53 $614
FD611 Parking Fund 5 1.348 %$2,804 $2,804 $263 $3,067
FD621Transit Fund 28 7.547 %$15,705 $15,705 $1,472 $17,177
Recreation Facilities 2 0.539 %$1,122 $1,122 $105 $1,227
Building and Safety 4 1.078 %$2,244 $2,244 $210 $2,454
Parks Maintenance 15 4.043 %$8,413 $8,413 $788 $9,201
Traffic Signals & Lighting 2 0.539 %$1,122 $1,122 $105 $1,227
Ranger Program 3 0.809 %$1,683 $1,683 $158 $1,841
Patrol 78 21.024 %$43,749 $43,749 $4,099 $47,848
Investigations 24 6.469 %$13,461 $13,461 $1,261 $14,722
Police Support Services 7 1.887 %$3,926 $3,926 $368 $4,294
Neighborhood Services 6 1.617 %$3,365 $3,365 $315 $3,680
Traffic Safety 11 2.965 %$6,170 $6,170 $578 $6,748
Emergency Response 85 22.911 %$47,675 $47,675 $4,467 $52,142
Hazard Prevention 11 2.965 %$6,170 $6,170 $578 $6,748
Economic Development 1 0.270 %$561 $561 $53 $614
Streets Maintenance 12 3.235 %$6,731 $6,731 $631 $7,362
Fleet 2 0.539 %$1,122 $1,122 $105 $1,227
CIP Project Engineering 7 1.887 %$3,926 $3,926 $368 $4,294
Urban Forest Services 2 0.539 %$1,122 $1,122 $105 $1,227
Facilities Maintenance 5 1.348 %$2,804 $2,804 $263 $3,067
All Other 2 0.539 %$1,122 $1,122 $105 $1,227
FD602 Sewer Fund 15 4.041 %$8,414 $8,414 $788 $9,202
Total 371 100.000 %$208,089 $208,089 $19,446 $227,535
(A) Alloc basis:Number of Assigned Radios by Fund/Department
Source:
Page 316 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 126
Schedule 10.011
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 33 47.826 %$1,952 $1,952 $182 $2,134
FD602 Sewer Fund 32 46.377 %$1,893 $1,893 $177 $2,070
FD705 Whale Rock Fund 4 5.797 %$237 $237 $22 $259
Total 69 100.000 %$4,082 $4,082 $381 $4,463
(A) Alloc basis:Number of Controllers by Fund/Div/Dept
Source:
Page 317 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 127
Schedule 10.012
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 1 0.234 %$632 $632 $63 $695
Finance 3 0.701 %$1,895 $1,895 $1,895
Information Services 10 2.336 %$6,317 $6,317 $633 $6,950
Human Resources 3 0.701 %$1,895 $1,895 $190 $2,085
Building and Safety 25 5.841 %$15,793 $15,793 $1,583 $17,376
Public Works Administration 10 2.336 %$6,317 $6,317 $633 $6,950
Parks Maintenance 16 3.738 %$10,107 $10,107 $1,013 $11,120
Streets Maintenance 16 3.738 %$10,107 $10,107 $1,013 $11,120
Fleet 4 0.935 %$2,527 $2,527 $253 $2,780
Police Administration 5 1.168 %$3,159 $3,159 $317 $3,476
Patrol 81 18.925 %$51,169 $51,169 $5,129 $56,298
Investigations 27 6.308 %$17,056 $17,056 $1,710 $18,766
Police Support Services 10 2.336 %$6,317 $6,317 $633 $6,950
Fire Administration 18 4.206 %$11,371 $11,371 $1,140 $12,511
Emergency Response 32 7.477 %$20,215 $20,215 $2,026 $22,241
Hazard Prevention 16 3.738 %$10,107 $10,107 $1,013 $11,120
City Administration 8 1.869 %$5,054 $5,054 $5,054
Ranger Program 12 2.804 %$7,581 $7,581 $760 $8,341
Community Development Admin 2 0.467 %$1,263 $1,263 $127 $1,390
Neighborhood Services 3 0.701 %$1,895 $1,895 $190 $2,085
FD611 Parking Fund 29 6.776 %$18,320 $18,320 $1,836 $20,156
City Attorney 2 0.467 %$1,263 $1,263 $1,263
Youth Services 8 1.869 %$5,054 $5,054 $507 $5,561
City Clerk 1 0.234 %$632 $632 $632
Traffic Safety 2 0.467 %$1,263 $1,263 $127 $1,390
Fire Apparatus Service 2 0.467 %$1,263 $1,263 $127 $1,390
Facilities Maintenance 6 1.402 %$3,790 $3,790 $380 $4,170
City Council 11 2.570 %$6,949 $6,949 $6,949
CIP Project Engineering 19 4.439 %$12,003 $12,003 $1,203 $13,206
Urban Forest Services 8 1.869 %$5,054 $5,054 $507 $5,561
Recreation Administration 2 0.467 %$1,263 $1,263 $127 $1,390
Golf Course 4 0.935 %$2,527 $2,527 $253 $2,780
All Other 17 3.972 %$10,739 $10,739 $1,077 $11,816
Community Services Group 3 0.701 %$1,895 $1,895 $1,895
Office of DEI 1 0.234 %$632 $632 $632
Housing Policy/Homelessness 1 0.234 %$632 $632 $63 $695
Community Services 4 0.935 %$2,527 $2,527 $253 $2,780
Tourism and Bid Promotion 2 0.467 %$1,263 $1,263 $127 $1,390
Planning 2 0.467 %$1,263 $1,263 $127 $1,390
Solid Waste Recycling 2 0.469 %$1,265 $1,265 $127 $1,392
FD601 Water Fund
Page 318 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 128
Schedule 10.012
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund
FD705 Whale Rock Fund
FD621Transit Fund
Total 428 100.000 %$270,374 $270,374 $25,267 $295,641
(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department
Source:
Page 319 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 129
Schedule 10.013
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 18 2.088 %$5,356 $5,356 $550 $5,906
Recreation Administration 12 1.392 %$3,571 $3,571 $367 $3,938
Transportation/Plan Engineering 7 0.812 %$2,083 $2,083 $214 $2,297
City Administration 14 1.624 %$4,166 $4,166 $4,166
City Attorney 11 1.276 %$3,273 $3,273 $3,273
City Clerk 13 1.508 %$3,868 $3,868 $3,868
Human Resources 21 2.436 %$6,249 $6,249 $642 $6,891
Finance 32 3.712 %$9,522 $9,522 $9,522
Facilities Maintenance 22 2.552 %$6,546 $6,546 $673 $7,219
Fleet 5 0.580 %$1,488 $1,488 $153 $1,641
Police Administration 46 5.336 %$13,688 $13,688 $1,406 $15,094
Fire Administration 71 8.237 %$21,127 $21,127 $2,171 $23,298
FD601 Water Fund 34 3.944 %$10,117 $10,117 $1,040 $11,157
FD602 Sewer Fund 50 5.800 %$14,878 $14,878 $1,529 $16,407
FD611 Parking Fund 56 6.497 %$16,664 $16,664 $1,712 $18,376
FD621Transit Fund 10 1.160 %$2,976 $2,976 $306 $3,282
Recreation Facilities 13 1.508 %$3,868 $3,868 $397 $4,265
Engineering 7 0.812 %$2,083 $2,083 $214 $2,297
Building and Safety 24 2.784 %$7,142 $7,142 $734 $7,876
Planning 22 2.552 %$6,546 $6,546 $673 $7,219
Economic Development 1 0.116 %$298 $298 $31 $329
Natural Resource Protection 4 0.464 %$1,190 $1,190 $122 $1,312
Information Services 7 0.812 %$2,083 $2,083 $214 $2,297
Community Development Admin 15 1.740 %$4,463 $4,463 $459 $4,922
Parks Maintenance 37 4.292 %$11,010 $11,010 $1,131 $12,141
Streets Maintenance 8 0.928 %$2,381 $2,381 $245 $2,626
Traffic Signals & Lighting 3 0.348 %$893 $893 $92 $985
Youth Services 13 1.508 %$3,868 $3,868 $397 $4,265
Community Services 7 0.812 %$2,083 $2,083 $214 $2,297
Ranger Program 4 0.464 %$1,190 $1,190 $122 $1,312
Aquatics 9 1.044 %$2,678 $2,678 $275 $2,953
Patrol 59 6.845 %$17,556 $17,556 $1,804 $19,360
Investigations 24 2.784 %$7,142 $7,142 $734 $7,876
Police Support Services 40 4.640 %$11,903 $11,903 $1,223 $13,126
Neighborhood Services 4 0.464 %$1,190 $1,190 $122 $1,312
Traffic Safety 3 0.348 %$893 $893 $92 $985
Emergency Response 54 6.265 %$16,068 $16,068 $1,651 $17,719
Hazard Prevention 6 0.696 %$1,785 $1,785 $183 $1,968
Golf Course 5 0.580 %$1,488 $1,488 $153 $1,641
Fire Apparatus Service 1 0.116 %$298 $298 $31 $329
City Council 4 0.464 %$1,190 $1,190 $1,190
Page 320 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 130
Schedule 10.013
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 24 2.784 %$7,142 $7,142 $734 $7,876
Urban Forest Services 4 0.464 %$1,190 $1,190 $122 $1,312
Swim Center Maintenance 1 0.116 %$298 $298 $31 $329
FD705 Whale Rock Fund 6 0.696 %$1,785 $1,785 $183 $1,968
All Other 20 2.320 %$5,951 $5,951 $611 $6,562
Community Services Group 4 0.464 %$1,190 $1,190 $1,190
Tourism and Bid Promotion 2 0.232 %$595 $595 $61 $656
Solid Waste Recycling 2 0.232 %$595 $595 $61 $656
Training Services 1 0.116 %$298 $298 $31 $329
Stormwater and Flood Control 2 0.236 %$594 $594 $60 $654
Total 862 100.000 %$256,499 $256,499 $23,970 $280,469
(A) Alloc basis:Number of Telephones by Fund/Department
Source:
Page 321 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 131
Schedule 10.014
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 1 100.000 %$1,567 $1,567 $146 $1,713
Total 1 100.000 %$1,567 $1,567 $146 $1,713
(A) Alloc basis:
Source:
Page 322 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 132
Schedule 10.015
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 300 23.077 %$14,643 $14,643 $1,368 $16,011
Fire Administration 200 15.385 %$9,762 $9,762 $912 $10,674
FD601 Water Fund 150 11.538 %$7,322 $7,322 $684 $8,006
FD602 Sewer Fund 150 11.538 %$7,322 $7,322 $684 $8,006
Public Works Administration 200 15.385 %$9,762 $9,762 $912 $10,674
Traffic Signals & Lighting 100 7.692 %$4,881 $4,881 $456 $5,337
FD621Transit Fund 200 15.385 %$9,761 $9,761 $914 $10,675
Total 1,300 100.000 %$63,453 $63,453 $5,930 $69,383
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 323 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 133
Schedule 10.016
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2 28.571 %$12,758 $12,758 $1,192 $13,950
Fire Administration 2 28.571 %$12,758 $12,758 $1,192 $13,950
Public Works Administration 1 14.286 %$6,379 $6,379 $596 $6,975
FD705 Whale Rock Fund 2 28.572 %$12,757 $12,757 $1,193 $13,950
Total 7 100.000 %$44,652 $44,652 $4,173 $48,825
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 324 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 134
Schedule 10.017
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 5,434 30.234 %$7,097 $7,097 $663 $7,760
Fire Administration 5,434 30.234 %$7,097 $7,097 $663 $7,760
All Other 5,900 32.827 %$7,706 $7,706 $720 $8,426
FD601 Water Fund 603 3.355 %$788 $788 $74 $862
FD602 Sewer Fund 602 3.350 %$787 $787 $72 $859
Total 17,973 100.000 %$23,475 $23,475 $2,192 $25,667
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 325 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 135
Schedule 10.018
2024
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
City Council $31,611 $6,465 $11,319 $61 $622 $5,005
City Administration $42,940 $9,051 $15,847 $123 $1,130 $7,008 $561
Office of DEI $6,498 $2,586 $2,264 $15 $1,001
Community Services Group $19,053 $4,525 $7,924 $15 $3,504
City Attorney $34,859 $9,827 $13,583 $153 $753 $6,007
City Clerk $27,378 $5,948 $10,187 $92 $2,146 $4,505
Finance $88,176 $18,748 $31,694 $230 $12,072 $14,015
Network Services $19,356 $19,356
Information Services $72,279 $12,352 $21,676 $136 $19,299 $9,569
Human Resources $62,865 $15,672 $25,001 $254 $1,925 $11,037
Public Works Administration $80,519 $12,822 $22,501 $136 $4,622 $9,933
Facilities Maintenance $47,510 $7,124 $12,500 $34 $7,878 $5,518 $3,067
Fleet $32,929 $6,411 $11,250 $85 $4,568 $4,967 $1,227
CIP Project Engineering $122,712 $26,642 $45,002 $305 $5,521 $19,866 $4,294
Transportation/Plan Engineering $44,701 $9,545 $15,625 $102 $10,234 $6,898
Economic Development $6,141 $1,425 $2,500 $25 $144 $1,104 $614
Natural Resource Protection $23,084 $5,699 $10,001 $136 $827 $4,414
Tourism and Bid Promotion $4,827 $2,494 $17 $270
Community Promotion $1,266 $356 $625 $9 $276
Community Development Admin $42,187 $7,124 $12,500 $85 $10,648 $5,518
Commissions & Committees $3,604 $2,500 $1,104
Planning $70,538 $14,247 $25,001 $169 $11,475 $11,037
Engineering $43,408 $9,403 $15,000 $118 $9,968 $6,622
Building and Safety $115,453 $21,940 $37,501 $204 $11,547 $16,555 $2,454
Housing Policy/Homelessness $25,905 $7,124 $12,500 $68 $5,518
Parks Maintenance $105,669 $20,658 $32,502 $34 $5,665 $14,348 $9,201
Swim Center Maintenance $9,954 $2,137 $2,500 $17 $3,867 $1,104
Urban Forest Services $23,626 $4,274 $5,000 $34 $4,011 $2,207 $1,227
Streets Maintenance $88,085 $18,521 $30,002 $102 $5,108 $13,244 $7,362
Traffic Signals & Lighting $26,884 $2,849 $5,000 $17 $9,262 $2,207 $1,227
Stormwater and Flood Control $39,845 $10,586 $16,076 $51 $4,767 $7,097 $614
Solid Waste Recycling $12,172 $2,849 $5,000 $68 $2,207
Recreation Administration $27,437 $7,124 $10,001 $102 $468 $4,414
Recreation Facilities $15,245 $5,557 $2,500 $34 $558 $1,104 $1,227
Youth Services $69,433 $29,492 $20,001 $187 $1,097 $8,830
Community Services $30,680 $10,115 $10,001 $102 $971 $4,414
Ranger Program $55,215 $14,105 $20,001 $102 $683 $8,830 $1,841
Aquatics $24,659 $17,097 $2,500 $34 $971 $1,104
Golf Course $29,351 $9,688 $10,001 $827 $4,414
Page 326 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 136
Schedule 10.018
2024
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
City Council $6,949 $1,190
City Administration $5,054 $4,166
Office of DEI $632
Community Services Group $1,895 $1,190
City Attorney $1,263 $3,273
City Clerk $632 $3,868
Finance $1,895 $9,522
Network Services
Information Services $6,950 $2,297
Human Resources $2,085 $6,891
Public Works Administration $6,950 $5,906 $10,674 $6,975
Facilities Maintenance $4,170 $7,219
Fleet $2,780 $1,641
CIP Project Engineering $13,206 $7,876
Transportation/Plan Engineering $2,297
Economic Development $329
Natural Resource Protection $695 $1,312
Tourism and Bid Promotion $1,390 $656
Community Promotion
Community Development Admin $1,390 $4,922
Commissions & Committees
Planning $1,390 $7,219
Engineering $2,297
Building and Safety $17,376 $7,876
Housing Policy/Homelessness $695
Parks Maintenance $11,120 $12,141
Swim Center Maintenance $329
Urban Forest Services $5,561 $1,312
Streets Maintenance $11,120 $2,626
Traffic Signals & Lighting $985 $5,337
Stormwater and Flood Control $654
Solid Waste Recycling $1,392 $656
Recreation Administration $1,390 $3,938
Recreation Facilities $4,265
Youth Services $5,561 $4,265
Community Services $2,780 $2,297
Ranger Program $8,341 $1,312
Aquatics $2,953
Golf Course $2,780 $1,641
Page 327 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 137
Schedule 10.018
2024
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
Police Administration $95,580 $9,973 $17,501 $51 $971 $7,726 $3,067
Patrol $483,511 $72,660 $127,506 $92,186 $51 $11,314 $56,288 $47,848
Investigations $109,241 $17,097 $30,002 $70 $7,464 $13,244 $14,722
Police Support Services $134,140 $29,919 $52,503 $34 $4,137 $23,177 $4,294
Neighborhood Services $20,478 $4,132 $2,500 $5,665 $1,104 $3,680
Traffic Safety $30,019 $4,274 $7,501 $5,810 $3,311 $6,748
Fire Administration $94,329 $7,835 $10,001 $136 $683 $4,414 $3,067
Emergency Response $386,003 $65,536 $115,006 $49,309 $169 $13,112 $50,769 $52,142
Hazard Prevention $62,656 $9,260 $16,250 $118 $10,018 $7,174 $6,748
Training Services $329
Fire Apparatus Service $12,079 $2,849 $5,000 $34 $270 $2,207
Mobile Crisis Unit $5,065 $1,425 $2,502 $34 $1,104
Disaster Assistance $5,029 $1,425 $2,500 $1,104
FD208 Tourism Bid Fund $6,307 $4,375 $1,932
FD601 Water Fund $247,737 $50,420 $87,229 $763 $29,029 $38,507 $19,630 $2,134
FD602 Sewer Fund $243,986 $51,489 $84,104 $849 $32,159 $37,128 $9,202 $2,070
FD611 Parking Fund $136,426 $32,512 $38,802 $4,288 $136 $1,960 $17,129 $3,067
FD621Transit Fund $52,040 $4,274 $6,126 $51 $7,751 $2,704 $17,177
FD705 Whale Rock Fund $49,975 $5,841 $10,251 $34 $13,147 $4,525 $259
All Other $130,422 $12,606 $305 $89,480 $1,227
Total $3,933,406 $756,109 $1,174,601 $145,783 $6,291 $386,874 $510,052 $227,535 $4,463
Page 328 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 138
Schedule 10.018
2024
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Police Administration $3,476 $15,094 $16,011 $13,950 $7,760
Patrol $56,298 $19,360
Investigations $18,766 $7,876
Police Support Services $6,950 $13,126
Neighborhood Services $2,085 $1,312
Traffic Safety $1,390 $985
Fire Administration $12,511 $23,298 $10,674 $13,950 $7,760
Emergency Response $22,241 $17,719
Hazard Prevention $11,120 $1,968
Training Services $329
Fire Apparatus Service $1,390 $329
Mobile Crisis Unit
Disaster Assistance
FD208 Tourism Bid Fund
FD601 Water Fund $11,157 $8,006 $862
FD602 Sewer Fund $16,407 $1,713 $8,006 $859
FD611 Parking Fund $20,156 $18,376
FD621Transit Fund $3,282 $10,675
FD705 Whale Rock Fund $1,968 $13,950
All Other $11,816 $6,562 $8,426
Total $295,641 $280,469 $1,713 $69,383 $48,825 $25,667
Page 329 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 11.01
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 330 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Costs to be allocated
Detail page 140
Schedule 11.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,457,278 $1,457,278
Allocated additions:
10000000 - Building Charge $1,393 $1,393
1011001 - City Administration $42,686 $9,653 $52,339
1011010 - Office of DEI $2,475 $1,374 $3,849
1012007 - Finance Non Departmental $332 $43 $375
1011501 - City Attorney $16,755 $2,733 $19,488
1011021 - City Clerk $1,179 $186 $1,365
1012000 - Finance $23,063 $2,853 $25,916
1011101 - Network Services $65,616 $6,663 $72,279
1011103 - Information Services $13,470 $13,470
1012006 - Finance Support Services $1,317 $1,317
1013001 - Human Resources $40,102 $40,102
1013003 - Wellness Program $334 $334
1015005 - Facilities Maintenance $6,640 $6,640
8020000 - Insurance ISF Fund $15,564 $15,564
Total allocated additions:$153,499 $100,932 $254,431 $254,431
Total to be allocated $1,610,777 $100,932 $1,711,709
Page 331 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 141
Schedule 11.003
2024
Total General & Admin Information Services Enterprise Apps
Wages & Benefits
SALARIES & WAGES $944,934 $162,812 $424,181 $357,941
FRINGE BENEFITS $432,030 $74,439 $193,938 $163,653
Other Expense and Cost
SERVICES & SUPPLIES $80,314 $13,838 $36,053 $30,423
Departmental Expenditures $1,457,278 $251,089 $654,172 $552,017
Additions: 1st
Other $153,499 $153,499
Functional Cost $1,610,777 $404,588 $654,172 $552,017
Reallocate Admin ($404,588) $219,427 $185,161
Allocable Costs $1,610,777 $873,599 $737,178
1st Allocation $1,610,777 $873,599 $737,178
Additions: 2nd
Other $100,932 $100,932
Functional Cost $100,932 $100,932
Reallocate Admin ($100,932) $54,740 $46,192
Allocable Costs $100,932 $54,740 $46,192
2nd Allocation $100,932 $54,740 $46,192
Total allocated $1,711,709 $928,339 $783,370
Page 332 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 142
Schedule 11.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 229 5.101 %$44,565 $44,565 $44,565
Public Works Administration 523 11.651 %$101,780 $101,780 $7,161 $108,941
Community Development Admin 1,485 33.081 %$288,994 $288,994 $20,332 $309,326
FD601 Water Fund 337 7.507 %$65,583 $65,583 $4,614 $70,197
FD602 Sewer Fund 345 7.685 %$67,140 $67,140 $4,724 $71,864
Fire Administration 257 5.725 %$50,014 $50,014 $3,519 $53,533
Police Administration 492 10.960 %$95,748 $95,748 $6,736 $102,484
Recreation Administration 80 1.782 %$15,569 $15,569 $1,095 $16,664
City Administration 209 4.656 %$40,673 $40,673 $40,673
City Attorney 53 1.181 %$10,314 $10,314 $10,314
Stormwater and Flood Control 174 3.876 %$33,862 $33,862 $2,382 $36,244
FD705 Whale Rock Fund 87 1.938 %$16,931 $16,931 $1,191 $18,122
FD621Transit Fund 14 0.312 %$2,725 $2,725 $192 $2,917
FD611 Parking Fund 111 2.473 %$21,602 $21,602 $1,520 $23,122
All Other 93 2.072 %$18,099 $18,099 $1,274 $19,373
Total 4,489 100.000 %$873,599 $873,599 $54,740 $928,339
(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:
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Information Services
Detail allocation of
Enterprise Apps
Detail page 143
Schedule 11.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 %$3,107 $3,107 $222 $3,329
Facilities Maintenance 500 1.054 %$7,768 $7,768 $555 $8,323
Streets Maintenance 1,200 2.529 %$18,643 $18,643 $1,332 $19,975
Stormwater and Flood Control 643 1.355 %$9,990 $9,990 $713 $10,703
Traffic Signals & Lighting 200 0.421 %$3,107 $3,107 $222 $3,329
Transportation/Plan Engineering 625 1.317 %$9,710 $9,710 $694 $10,404
Recreation Administration 400 0.843 %$6,214 $6,214 $444 $6,658
Recreation Facilities 100 0.211 %$1,554 $1,554 $111 $1,665
Youth Services 800 1.686 %$12,429 $12,429 $888 $13,317
Community Services 400 0.843 %$6,214 $6,214 $444 $6,658
Ranger Program 800 1.686 %$12,429 $12,429 $888 $13,317
Aquatics 100 0.211 %$1,554 $1,554 $111 $1,665
Golf Course 400 0.843 %$6,214 $6,214 $444 $6,658
Police Administration 700 1.475 %$10,875 $10,875 $777 $11,652
Patrol 5,100 10.748 %$79,233 $79,233 $5,659 $84,892
Investigations 1,200 2.529 %$18,643 $18,643 $1,332 $19,975
Police Support Services 2,100 4.426 %$32,625 $32,625 $2,330 $34,955
Neighborhood Services 100 0.211 %$1,554 $1,554 $111 $1,665
Traffic Safety 300 0.632 %$4,661 $4,661 $333 $4,994
Fire Administration 400 0.843 %$6,214 $6,214 $444 $6,658
Emergency Response 4,600 9.694 %$71,465 $71,465 $5,104 $76,569
Hazard Prevention 650 1.370 %$10,098 $10,098 $721 $10,819
FD601 Water Fund 3,489 7.353 %$54,205 $54,205 $3,872 $58,077
FD621Transit Fund 245 0.516 %$3,806 $3,806 $272 $4,078
City Administration 700 1.475 %$10,875 $10,875 $10,875
Economic Development 100 0.211 %$1,554 $1,554 $111 $1,665
Natural Resource Protection 400 0.843 %$6,214 $6,214 $444 $6,658
Community Promotion 25 0.053 %$388 $388 $28 $416
City Attorney 600 1.264 %$9,322 $9,322 $9,322
City Clerk 450 0.948 %$6,991 $6,991 $6,991
Finance 1,400 2.950 %$21,750 $21,750 $21,750
Network Services 855 1.802 %$13,283 $13,283 $13,283
Information Services 867 1.827 %$13,470 $13,470 $13,470
Human Resources 1,000 2.107 %$15,536 $15,536 $1,110 $16,646
Community Development Admin 500 1.054 %$7,768 $7,768 $555 $8,323
Building and Safety 1,500 3.161 %$23,304 $23,304 $1,664 $24,968
Public Works Administration 900 1.897 %$13,982 $13,982 $999 $14,981
Parks Maintenance 1,300 2.740 %$20,197 $20,197 $1,443 $21,640
Swim Center Maintenance 100 0.211 %$1,554 $1,554 $111 $1,665
Fire Apparatus Service 200 0.421 %$3,107 $3,107 $222 $3,329
Fleet 450 0.948 %$6,991 $6,991 $499 $7,490
Page 334 of 987
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Information Services
Detail allocation of
Enterprise Apps
Detail page 144
Schedule 11.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.271 %$24,112 $24,112 $1,722 $25,834
CIP Project Engineering 1,800 3.793 %$27,965 $27,965 $1,997 $29,962
Planning 1,000 2.107 %$15,536 $15,536 $1,110 $16,646
City Council 500 1.054 %$7,768 $7,768 $7,768
Housing Policy/Homelessness 500 1.054 %$7,768 $7,768 $555 $8,323
Solid Waste Recycling 200 0.421 %$3,107 $3,107 $222 $3,329
Office of DEI 100 0.211 %$1,554 $1,554 $1,554
Engineering 600 1.264 %$9,322 $9,322 $666 $9,988
FD705 Whale Rock Fund 410 0.864 %$6,370 $6,370 $455 $6,825
FD602 Sewer Fund 3,364 7.090 %$52,263 $52,263 $3,733 $55,996
Disaster Assistance 100 0.211 %$1,554 $1,554 $111 $1,665
FD208 Tourism Bid Fund 175 0.369 %$2,719 $2,719 $194 $2,913
Community Services Group 350 0.738 %$5,438 $5,438 $5,438
Commissions & Committees 100 0.211 %$1,554 $1,554 $111 $1,665
Mobile Crisis Unit 100 0.213 %$1,550 $1,550 $107 $1,657
Total 47,450 100.000 %$737,178 $737,178 $46,192 $783,370
(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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Information Services
Departmental Cost
Allocation Summary
Detail page 145
Schedule 11.006
2024
Total Information Services Enterprise Apps
City Council $7,768 $7,768
City Administration $51,548 $40,673 $10,875
Office of DEI $1,554 $1,554
Community Services Group $5,438 $5,438
City Attorney $19,636 $10,314 $9,322
City Clerk $6,991 $6,991
Finance $21,750 $21,750
Network Services $57,848 $44,565 $13,283
Information Services $13,470 $13,470
Human Resources $16,646 $16,646
Public Works Administration $123,922 $108,941 $14,981
Facilities Maintenance $8,323 $8,323
Fleet $7,490 $7,490
CIP Project Engineering $29,962 $29,962
Transportation/Plan Engineering $10,404 $10,404
Economic Development $1,665 $1,665
Natural Resource Protection $6,658 $6,658
Community Promotion $416 $416
Community Development Admin $317,649 $309,326 $8,323
Commissions & Committees $1,665 $1,665
Planning $16,646 $16,646
Engineering $9,988 $9,988
Building and Safety $24,968 $24,968
Housing Policy/Homelessness $8,323 $8,323
Parks Maintenance $21,640 $21,640
Swim Center Maintenance $1,665 $1,665
Urban Forest Services $3,329 $3,329
Streets Maintenance $19,975 $19,975
Traffic Signals & Lighting $3,329 $3,329
Stormwater and Flood Control $46,947 $36,244 $10,703
Solid Waste Recycling $3,329 $3,329
Recreation Administration $23,322 $16,664 $6,658
Recreation Facilities $1,665 $1,665
Youth Services $13,317 $13,317
Community Services $6,658 $6,658
Ranger Program $13,317 $13,317
Aquatics $1,665 $1,665
Golf Course $6,658 $6,658
Police Administration $114,136 $102,484 $11,652
Patrol $84,892 $84,892
Investigations $19,975 $19,975
Page 336 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 146
Schedule 11.006
2024
Total Information Services Enterprise Apps
Police Support Services $34,955 $34,955
Neighborhood Services $1,665 $1,665
Traffic Safety $4,994 $4,994
Fire Administration $60,191 $53,533 $6,658
Emergency Response $76,569 $76,569
Hazard Prevention $10,819 $10,819
Fire Apparatus Service $3,329 $3,329
Mobile Crisis Unit $1,657 $1,657
Disaster Assistance $1,665 $1,665
FD208 Tourism Bid Fund $2,913 $2,913
FD601 Water Fund $128,274 $70,197 $58,077
FD602 Sewer Fund $127,860 $71,864 $55,996
FD611 Parking Fund $48,956 $23,122 $25,834
FD621Transit Fund $6,995 $2,917 $4,078
FD705 Whale Rock Fund $24,947 $18,122 $6,825
All Other $19,373 $19,373
Total $1,711,709 $928,339 $783,370
Page 337 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 12.01
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 338 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 148
Schedule 12.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$106,819 $106,819
Allocated additions:
1011001 - City Administration $1,116 $253 $1,369
1012007 - Finance Non Departmental $441 $57 $498
1011501 - City Attorney $1,228 $200 $1,428
1012000 - Finance $2,325 $324 $2,649
8020000 - Insurance ISF Fund $6,173 $6,173
Total allocated additions:$5,110 $7,007 $12,117 $12,117
Total to be allocated $111,929 $7,007 $118,936
Page 339 of 987
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Finance Support Services
Schedule of costs to be
allocated by function
Detail page 149
Schedule 12.003
2024
Total General & Admin General Support Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SUPPORT SERVICES $106,819 $106,819
Departmental Expenditures $106,819 $106,819
Additions: 1st
Other $5,110 $5,110
Functional Cost $111,929 $5,110 $106,819
Reallocate Admin ($5,110) $5,110
Allocable Costs $111,929 $111,929
1st Allocation $111,929 $111,929
Additions: 2nd
Other $7,007 $7,007
Functional Cost $7,007 $7,007
Reallocate Admin ($7,007) $7,007
Allocable Costs $7,007 $7,007
2nd Allocation $7,007 $7,007
Total allocated $118,936 $118,936
Page 340 of 987
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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 150
Schedule 12.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.183 %$205 $205 $205
Cultural Activities 348,269 0.281 %$315 $315 $22 $337
Economic Development 1,004,411 0.811 %$908 $908 $63 $971
Natural Resource Protection 1,108,266 0.895 %$1,001 $1,001 $70 $1,071
Community Promotion 412,841 0.333 %$373 $373 $26 $399
City Attorney 1,470,929 1.188 %$1,329 $1,329 $1,329
City Clerk 605,003 0.488 %$547 $547 $547
Network Services 3,420,042 2.761 %$3,090 $3,090 $3,090
Human Resources 2,121,968 1.713 %$1,917 $1,917 $134 $2,051
Insurance ISF Fund 4,760,390 3.843 %$4,302 $4,302 $300 $4,602
Wellness Program 49,456 0.040 %$45 $45 $3 $48
Community Development Admin 942,059 0.761 %$851 $851 $59 $910
Commissions & Committees 10,769 0.009 %$10 $10 $1 $11
Planning 1,521,667 1.228 %$1,375 $1,375 $96 $1,471
Building and Safety 2,691,300 2.173 %$2,432 $2,432 $170 $2,602
Public Works Administration 1,576,621 1.273 %$1,425 $1,425 $99 $1,524
Parks Maintenance 3,824,940 3.088 %$3,456 $3,456 $241 $3,697
Swim Center Maintenance 626,979 0.506 %$567 $567 $40 $607
Urban Forest Services 275,854 0.223 %$249 $249 $17 $266
Facilities Maintenance 1,450,118 1.171 %$1,310 $1,310 $91 $1,401
Streets Maintenance 2,159,332 1.743 %$1,951 $1,951 $136 $2,087
Stormwater and Flood Control 1,240,556 1.002 %$1,121 $1,121 $78 $1,199
Traffic Signals & Lighting 641,707 0.518 %$580 $580 $40 $620
Fleet 1,391,774 1.124 %$1,258 $1,258 $88 $1,346
City Administration 1,537,622 1.241 %$1,389 $1,389 $1,389
Transportation/Plan Engineering 1,062,962 0.858 %$961 $961 $67 $1,028
Recreation Administration 863,943 0.697 %$781 $781 $54 $835
Recreation Facilities 337,684 0.273 %$305 $305 $21 $326
Youth Services 1,352,454 1.092 %$1,222 $1,222 $85 $1,307
Ranger Program 836,599 0.675 %$756 $756 $53 $809
Aquatics 651,870 0.526 %$589 $589 $41 $630
Police Administration 2,478,910 2.001 %$2,240 $2,240 $156 $2,396
Patrol 12,929,619 10.438 %$11,684 $11,684 $815 $12,499
Investigations 3,200,666 2.584 %$2,892 $2,892 $202 $3,094
Neighborhood Services 287,621 0.232 %$260 $260 $18 $278
Traffic Safety 938,148 0.757 %$848 $848 $59 $907
Fire Administration 1,188,070 0.959 %$1,074 $1,074 $75 $1,149
Emergency Response 12,688,880 10.244 %$11,466 $11,466 $800 $12,266
Hazard Prevention 1,009,920 0.815 %$913 $913 $64 $977
Training Services 161,061 0.130 %$146 $146 $10 $156
Fire Station 30,274 0.024 %$27 $27 $2 $29
Page 341 of 987
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Finance Support Services
Detail allocation of
General Support Services
Detail page 151
Schedule 12.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 161,384 0.130 %$146 $146 $10 $156
FD202 Downtown Bid Fund 396,392 0.320 %$358 $358 $25 $383
FD601 Water Fund 8,269,644 6.676 %$7,473 $7,473 $521 $7,994
FD611 Parking Fund 3,817,999 3.082 %$3,450 $3,450 $241 $3,691
FD602 Sewer Fund 9,408,908 7.596 %$8,502 $8,502 $593 $9,095
Golf Course 735,748 0.594 %$665 $665 $46 $711
FD705 Whale Rock Fund 1,771,627 1.430 %$1,601 $1,601 $112 $1,713
Information Services 1,457,278 1.177 %$1,317 $1,317 $1,317
FD208 Tourism Bid Fund 2,126,661 1.717 %$1,922 $1,922 $134 $2,056
FD621Transit Fund 1,422,439 1.148 %$1,285 $1,285 $90 $1,375
FD206 Law Enforcement Grant Fund 87,326 0.071 %$79 $79 $6 $85
Fire Apparatus Service 543,132 0.438 %$491 $491 $34 $525
Police Support Services 3,411,429 2.754 %$3,083 $3,083 $215 $3,298
Community Services 612,254 0.494 %$553 $553 $39 $592
FD711 Hazardous Mat Task Force Fund 41,252 0.033 %$37 $37 $3 $40
CIP Project Engineering 2,803,107 2.263 %$2,533 $2,533 $177 $2,710
Community Services Group 829,900 0.670 %$750 $750 $750
Solid Waste Recycling 411,750 0.332 %$372 $372 $26 $398
Finance Non Departmental 299,703 0.242 %$271 $271 $271
Office of DEI 611,541 0.494 %$553 $553 $553
Engineering 874,873 0.706 %$791 $791 $55 $846
Housing Policy/Homelessness 1,131,247 0.913 %$1,022 $1,022 $71 $1,093
Jack House 10,833 0.009 %$10 $10 $1 $11
Recruit Academy 9,472 0.008 %$9 $9 $1 $10
Mobile Crisis Unit 160,282 0.129 %$145 $145 $10 $155
FD212 San Luis Ranch CFD 9,145 0.007 %$8 $8 $1 $9
FD701 General Agency Fund 255,084 0.206 %$231 $231 $16 $247
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.007 %$8 $8 $1 $9
FD406 Public Safety Equip Replacement Fund 603,889 0.488 %$546 $546 $38 $584
FD713 SLCUSD PEG Fund 25,180 0.020 %$23 $23 $2 $25
FD209 SB1186 CASP Certify Fund 2,106 0.002 %$2 $2 $2
FD213 Avila Ranch CFE 41,673 0.034 %$38 $38 $3 $41
FD505 Affordable Housing Fund 3,499,890 2.826 %$3,163 $3,163 $221 $3,384
Finance 2,277,595 1.839 %$2,058 $2,058 $2,058
Parking Admin 18,763 0.015 %$17 $17 $1 $18
FD214 Avilia Ranch DPA Fund 100,000 0.081 %$90 $90 $6 $96
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.148 %$157 $157 $12 $169
Total 123,864,924 100.000 %$111,929 $111,929 $7,007 $118,936
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 342 of 987
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Finance Support Services
Detail allocation of
General Support Services
Detail page 152
Schedule 12.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 343 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 153
Schedule 12.005
2024
Total General Support Services
City Council $205 $205
City Administration $1,389 $1,389
Office of DEI $553 $553
Community Services Group $750 $750
Finance Non Departmental $271 $271
City Attorney $1,329 $1,329
City Clerk $547 $547
Finance $2,058 $2,058
Network Services $3,090 $3,090
Information Services $1,317 $1,317
Human Resources $2,051 $2,051
Wellness Program $48 $48
Public Works Administration $1,524 $1,524
Facilities Maintenance $1,401 $1,401
Fleet $1,346 $1,346
CIP Project Engineering $2,710 $2,710
Transportation/Plan Engineering $1,028 $1,028
Insurance ISF Fund $4,602 $4,602
Cultural Activities $337 $337
Economic Development $971 $971
Natural Resource Protection $1,071 $1,071
Community Promotion $399 $399
Community Development Admin $910 $910
Commissions & Committees $11 $11
Planning $1,471 $1,471
Engineering $846 $846
Building and Safety $2,602 $2,602
Housing Policy/Homelessness $1,093 $1,093
Parks Maintenance $3,697 $3,697
Swim Center Maintenance $607 $607
Urban Forest Services $266 $266
Streets Maintenance $2,087 $2,087
Traffic Signals & Lighting $620 $620
Parking Admin $18 $18
Stormwater and Flood Control $1,199 $1,199
Solid Waste Recycling $398 $398
Recreation Administration $835 $835
Recreation Facilities $326 $326
Youth Services $1,307 $1,307
Community Services $592 $592
Page 344 of 987
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Finance Support Services
Departmental Cost
Allocation Summary
Detail page 154
Schedule 12.005
2024
Total General Support Services
Ranger Program $809 $809
Aquatics $630 $630
Golf Course $711 $711
Jack House $11 $11
Police Administration $2,396 $2,396
Patrol $12,499 $12,499
Investigations $3,094 $3,094
Police Support Services $3,298 $3,298
Neighborhood Services $278 $278
Traffic Safety $907 $907
Fire Administration $1,149 $1,149
Emergency Response $12,266 $12,266
Hazard Prevention $977 $977
Training Services $156 $156
Recruit Academy $10 $10
Fire Apparatus Service $525 $525
Fire Station $29 $29
Mobile Crisis Unit $155 $155
Disaster Assistance $156 $156
FD202 Downtown Bid Fund $383 $383
FD206 Law Enforcement Grant Fund $85 $85
FD208 Tourism Bid Fund $2,056 $2,056
FD209 SB1186 CASP Certify Fund $2 $2
FD212 San Luis Ranch CFD $9 $9
FD213 Avila Ranch CFE $41 $41
FD214 Avilia Ranch DPA Fund $96 $96
FD215 Affordable Housing BEGIN Loan Fund $169 $169
FD406 Public Safety Equip Replacement Fund $584 $584
FD505 Affordable Housing Fund $3,384 $3,384
FD601 Water Fund $7,994 $7,994
FD602 Sewer Fund $9,095 $9,095
FD611 Parking Fund $3,691 $3,691
FD621Transit Fund $1,375 $1,375
FD701 General Agency Fund $247 $247
FD705 Whale Rock Fund $1,713 $1,713
FD711 Hazardous Mat Task Force Fund $40 $40
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $25 $25
FD715 Boysen Ranch Conserv Easemt Fund $9 $9
Total $118,936 $118,936
Page 345 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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 or Enterprise Funds.
Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments
and Funds.
Page 346 of 987
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Human Resources
Costs to be allocated
Detail page 156
Schedule 13.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$2,121,968 $2,121,968
Deductions:
EMPLOYEE RECOGNITION ($19,587)
Total deductions:($19,587)($19,587)
Allocated additions:
1011002 - City Council $16,429 $8,205 $24,634
1011001 - City Administration $22,162 $5,018 $27,180
1011010 - Office of DEI $2,855 $1,585 $4,440
1012007 - Finance Non Departmental $3,308 $431 $3,739
1011501 - City Attorney $24,397 $3,980 $28,377
1011021 - City Clerk $32,779 $7,394 $40,173
1012000 - Finance $38,993 $4,936 $43,929
1011101 - Network Services $57,000 $5,865 $62,865
1011103 - Information Services $15,536 $1,110 $16,646
1012006 - Finance Support Services $1,917 $134 $2,051
1013003 - Wellness Program $385 $385
1015005 - Facilities Maintenance $41,703 $41,703
8020000 - Insurance ISF Fund $58,881 $58,881
Total allocated additions:$215,376 $139,627 $355,003 $355,003
Total to be allocated $2,317,757 $139,627 $2,457,384
Page 347 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 157
Schedule 13.003
2024
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement
Wages & Benefits
SALARIES & WAGES $888,137 $888,137
FRINGE BENEFITS $433,009 $433,009
Other Expense and Cost
SERVICES & SUPPLIES $40,066 $40,066
CONTRACT SERVICES $732,265 $571,916 $160,349
TUITION REIMBURSEMENT $8,904 $8,904
EMPLOYEE RECOGNITION $19,587 $19,587
Departmental Expenditures $2,121,968 $19,587 $1,933,128 $160,349 $8,904
Cost Adjustments
Deductions ($19,587)($19,587)
Additions: 1st
Other $215,376 $215,376
Functional Cost $2,317,757 $2,148,504 $160,349 $8,904
Allocable Costs $2,317,757 $2,148,504 $160,349 $8,904
1st Allocation $2,317,757 $2,148,504 $160,349 $8,904
Additions: 2nd
Other $139,627 $139,627
Functional Cost $139,627 $139,627
Allocable Costs $139,627 $139,627
2nd Allocation $139,627 $139,627
Total allocated $2,457,384 $2,288,131 $160,349 $8,904
Page 348 of 987
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Human Resources
Detail allocation of
Human Resources
Detail page 158
Schedule 13.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.431 %$9,251 $9,251 $687 $9,938
Facilities Maintenance 500 1.076 %$23,127 $23,127 $1,718 $24,845
Streets Maintenance 1,200 2.583 %$55,505 $55,505 $4,124 $59,629
Stormwater and Flood Control 643 1.384 %$29,741 $29,741 $2,210 $31,951
Traffic Signals & Lighting 200 0.431 %$9,251 $9,251 $687 $9,938
Transportation/Plan Engineering 625 1.346 %$28,909 $28,909 $2,148 $31,057
Recreation Administration 400 0.861 %$18,502 $18,502 $1,375 $19,877
Recreation Facilities 100 0.215 %$4,625 $4,625 $344 $4,969
Youth Services 800 1.722 %$37,003 $37,003 $2,749 $39,752
Community Services 400 0.861 %$18,502 $18,502 $1,375 $19,877
Ranger Program 800 1.722 %$37,003 $37,003 $2,749 $39,752
Aquatics 100 0.215 %$4,625 $4,625 $344 $4,969
Golf Course 400 0.861 %$18,502 $18,502 $1,375 $19,877
Police Administration 700 1.507 %$32,378 $32,378 $2,406 $34,784
Patrol 5,100 10.980 %$235,896 $235,896 $17,527 $253,423
Investigations 1,200 2.583 %$55,505 $55,505 $4,124 $59,629
Police Support Services 2,100 4.521 %$97,134 $97,134 $7,217 $104,351
Neighborhood Services 100 0.215 %$4,625 $4,625 $344 $4,969
Traffic Safety 300 0.646 %$13,876 $13,876 $1,031 $14,907
Fire Administration 400 0.861 %$18,502 $18,502 $1,375 $19,877
Emergency Response 4,600 9.903 %$212,769 $212,769 $15,809 $228,578
Hazard Prevention 650 1.399 %$30,065 $30,065 $2,234 $32,299
FD601 Water Fund 3,489 7.511 %$161,381 $161,381 $11,991 $173,372
FD621Transit Fund 245 0.527 %$11,332 $11,332 $842 $12,174
City Administration 700 1.507 %$32,378 $32,378 $32,378
Economic Development 100 0.215 %$4,625 $4,625 $344 $4,969
Natural Resource Protection 400 0.861 %$18,502 $18,502 $1,375 $19,877
Community Promotion 25 0.054 %$1,156 $1,156 $86 $1,242
City Attorney 600 1.292 %$27,752 $27,752 $27,752
City Clerk 450 0.969 %$20,814 $20,814 $20,814
Finance 1,400 3.014 %$64,756 $64,756 $64,756
Network Services 855 1.841 %$39,547 $39,547 $39,547
Information Services 867 1.867 %$40,102 $40,102 $40,102
Community Development Admin 500 1.076 %$23,127 $23,127 $1,718 $24,845
Building and Safety 1,500 3.229 %$69,381 $69,381 $5,155 $74,536
Public Works Administration 900 1.938 %$41,629 $41,629 $3,093 $44,722
Parks Maintenance 1,300 2.799 %$60,130 $60,130 $4,468 $64,598
Swim Center Maintenance 100 0.215 %$4,625 $4,625 $344 $4,969
Fire Apparatus Service 200 0.431 %$9,251 $9,251 $687 $9,938
Fleet 450 0.969 %$20,814 $20,814 $1,547 $22,361
FD611 Parking Fund 1,552 3.341 %$71,786 $71,786 $5,334 $77,120
Page 349 of 987
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Human Resources
Detail allocation of
Human Resources
Detail page 159
Schedule 13.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.875 %$83,257 $83,257 $6,186 $89,443
Planning 1,000 2.153 %$46,254 $46,254 $3,437 $49,691
City Council 500 1.076 %$23,127 $23,127 $23,127
Housing Policy/Homelessness 500 1.076 %$23,127 $23,127 $1,718 $24,845
Solid Waste Recycling 200 0.431 %$9,251 $9,251 $687 $9,938
Office of DEI 100 0.215 %$4,625 $4,625 $4,625
Engineering 600 1.292 %$27,752 $27,752 $2,062 $29,814
FD705 Whale Rock Fund 410 0.883 %$18,964 $18,964 $1,409 $20,373
FD602 Sewer Fund 3,364 7.242 %$155,599 $155,599 $11,561 $167,160
Disaster Assistance 100 0.215 %$4,625 $4,625 $344 $4,969
FD208 Tourism Bid Fund 175 0.377 %$8,094 $8,094 $601 $8,695
Community Services Group 350 0.753 %$16,189 $16,189 $16,189
Commissions & Committees 100 0.215 %$4,625 $4,625 $344 $4,969
Mobile Crisis Unit 100 0.218 %$4,631 $4,631 $342 $4,973
Total 46,450 100.000 %$2,148,504 $2,148,504 $139,627 $2,288,131
(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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Human Resources
Detail allocation of
Other Direct Exp
Detail page 160
Schedule 13.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Administration 2,093 1.305 %$2,093 $2,093 $2,093
Fleet 10,105 6.302 %$10,105 $10,105 $10,105
FD611 Parking Fund 1,152 0.718 %$1,152 $1,152 $1,152
Recreation Administration 68,492 42.714 %$68,492 $68,492 $68,492
All Other 329 0.205 %$329 $329 $329
Police Administration 76,077 47.445 %$76,077 $76,077 $76,077
FD601 Water Fund 2,101 1.311 %$2,101 $2,101 $2,101
Total 160,349 100.000 %$160,349 $160,349 $160,349
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 351 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 161
Schedule 13.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Emergency Response 4,546 50.947 %$4,536 $4,536 $4,536
Patrol 2,700 30.259 %$2,694 $2,694 $2,694
Fire Administration 1,677 18.794 %$1,674 $1,674 $1,674
Total 8,923 100.000 %$8,904 $8,904 $8,904
(A) Alloc basis:Tuition Exp by General Fund Department/Division
Source:
Page 352 of 987
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Human Resources
Departmental Cost
Allocation Summary
Detail page 162
Schedule 13.007
2024
Total Human Resources Other Direct Exp Tiution Reimbursement
City Council $23,127 $23,127
City Administration $32,378 $32,378
Office of DEI $4,625 $4,625
Community Services Group $16,189 $16,189
City Attorney $27,752 $27,752
City Clerk $20,814 $20,814
Finance $64,756 $64,756
Network Services $39,547 $39,547
Information Services $40,102 $40,102
Public Works Administration $44,722 $44,722
Facilities Maintenance $24,845 $24,845
Fleet $32,466 $22,361 $10,105
CIP Project Engineering $89,443 $89,443
Transportation/Plan Engineering $31,057 $31,057
Economic Development $4,969 $4,969
Natural Resource Protection $19,877 $19,877
Community Promotion $1,242 $1,242
Community Development Admin $24,845 $24,845
Commissions & Committees $4,969 $4,969
Planning $49,691 $49,691
Engineering $29,814 $29,814
Building and Safety $74,536 $74,536
Housing Policy/Homelessness $24,845 $24,845
Parks Maintenance $64,598 $64,598
Swim Center Maintenance $4,969 $4,969
Urban Forest Services $9,938 $9,938
Streets Maintenance $59,629 $59,629
Traffic Signals & Lighting $9,938 $9,938
Stormwater and Flood Control $31,951 $31,951
Solid Waste Recycling $9,938 $9,938
Recreation Administration $88,369 $19,877 $68,492
Recreation Facilities $4,969 $4,969
Youth Services $39,752 $39,752
Community Services $19,877 $19,877
Ranger Program $39,752 $39,752
Aquatics $4,969 $4,969
Golf Course $19,877 $19,877
Police Administration $110,861 $34,784 $76,077
Patrol $256,117 $253,423 $2,694
Investigations $59,629 $59,629
Page 353 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 163
Schedule 13.007
2024
Total Human Resources Other Direct Exp Tiution Reimbursement
Police Support Services $104,351 $104,351
Neighborhood Services $4,969 $4,969
Traffic Safety $14,907 $14,907
Fire Administration $23,644 $19,877 $2,093 $1,674
Emergency Response $233,114 $228,578 $4,536
Hazard Prevention $32,299 $32,299
Fire Apparatus Service $9,938 $9,938
Mobile Crisis Unit $4,973 $4,973
Disaster Assistance $4,969 $4,969
FD208 Tourism Bid Fund $8,695 $8,695
FD601 Water Fund $175,473 $173,372 $2,101
FD602 Sewer Fund $167,160 $167,160
FD611 Parking Fund $78,272 $77,120 $1,152
FD621Transit Fund $12,174 $12,174
FD705 Whale Rock Fund $20,373 $20,373
All Other $329 $329
Total $2,457,384 $2,288,131 $160,349 $8,904
Page 354 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 14.01
WELLNESS PROGRAM
NATURE AND EXTENT OF SERVICE
The Wellness Program helps the City reduce risk of injury and illness to employees by promoting health and fitness.
Costs are allocated as follows:
Wellness - These costs are associated with the Wellness program. Costs are allocated based on full-time/temporary equivalent units
(FTE) by fund/department/division.
Other Direct Exp – These costs are associated with contract services. Costs are allocated directly to the benefiting General Fund
Department.
Police and Fire – These costs are associated with contract services for Police and Fire personnel. Costs are allocated to Police and Fire
Departments based on the full-time/temporary equivalent units (FTE) by division.
Page 355 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Costs to be allocated
Detail page 165
Schedule 14.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$49,456 $49,456
Allocated additions:
1011001 - City Administration $517 $117 $634
1012007 - Finance Non Departmental $204 $27 $231
1011501 - City Attorney $569 $93 $662
1012000 - Finance $860 $124 $984
1012006 - Finance Support Services $45 $3 $48
1015005 - Facilities Maintenance $21,314 $21,314
8020000 - Insurance ISF Fund $2,858 $2,858
Total allocated additions:$2,195 $24,536 $26,731 $26,731
Total to be allocated $51,651 $24,536 $76,187
Page 356 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 166
Schedule 14.003
2024
Total General & Admin Wellness Program Other Direct Exp Police/Fire
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
FURNITURE AND FIXTURES $847 $847
OTHER CONTRACT SERVICES $48,609 $16,631 $1,378 $30,600
Departmental Expenditures $49,456 $17,478 $1,378 $30,600
Additions: 1st
Other $2,195 $2,195
Functional Cost $51,651 $2,195 $17,478 $1,378 $30,600
Reallocate Admin ($2,195) $776 $61 $1,358
Allocable Costs $51,651 $18,254 $1,439 $31,958
1st Allocation $51,651 $18,254 $1,439 $31,958
Additions: 2nd
Other $24,536 $24,536
Functional Cost $24,536 $24,536
Reallocate Admin ($24,536) $8,671 $684 $15,181
Allocable Costs $24,536 $8,671 $684 $15,181
2nd Allocation $24,536 $8,671 $684 $15,181
Total allocated $76,187 $26,925 $2,123 $47,139
Page 357 of 987
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 %$77 $77 $43 $120
Facilities Maintenance 500 1.054 %$192 $192 $107 $299
Streets Maintenance 1,200 2.529 %$462 $462 $256 $718
Stormwater and Flood Control 643 1.355 %$247 $247 $137 $384
Traffic Signals & Lighting 200 0.421 %$77 $77 $43 $120
Transportation/Plan Engineering 625 1.317 %$240 $240 $133 $373
Recreation Administration 400 0.843 %$154 $154 $85 $239
Recreation Facilities 100 0.211 %$38 $38 $21 $59
Youth Services 800 1.686 %$308 $308 $171 $479
Community Services 400 0.843 %$154 $154 $85 $239
Ranger Program 800 1.686 %$308 $308 $171 $479
Aquatics 100 0.211 %$38 $38 $21 $59
Golf Course 400 0.843 %$154 $154 $85 $239
Police Administration 700 1.475 %$269 $269 $149 $418
Patrol 5,100 10.748 %$1,962 $1,962 $1,088 $3,050
Investigations 1,200 2.529 %$462 $462 $256 $718
Police Support Services 2,100 4.426 %$808 $808 $448 $1,256
Neighborhood Services 100 0.211 %$38 $38 $21 $59
Traffic Safety 300 0.632 %$115 $115 $64 $179
Fire Administration 400 0.843 %$154 $154 $85 $239
Emergency Response 4,600 9.694 %$1,770 $1,770 $982 $2,752
Hazard Prevention 650 1.370 %$250 $250 $139 $389
FD601 Water Fund 3,489 7.353 %$1,342 $1,342 $745 $2,087
FD621Transit Fund 245 0.516 %$94 $94 $52 $146
City Administration 700 1.475 %$269 $269 $269
Economic Development 100 0.211 %$38 $38 $21 $59
Natural Resource Protection 400 0.843 %$154 $154 $85 $239
Community Promotion 25 0.053 %$10 $10 $5 $15
City Attorney 600 1.264 %$231 $231 $231
City Clerk 450 0.948 %$173 $173 $173
Finance 1,400 2.950 %$539 $539 $539
Network Services 855 1.802 %$329 $329 $329
Information Services 867 1.827 %$334 $334 $334
Human Resources 1,000 2.107 %$385 $385 $385
Community Development Admin 500 1.054 %$192 $192 $107 $299
Building and Safety 1,500 3.161 %$577 $577 $320 $897
Public Works Administration 900 1.897 %$346 $346 $192 $538
Parks Maintenance 1,300 2.740 %$500 $500 $277 $777
Swim Center Maintenance 100 0.211 %$38 $38 $21 $59
Fire Apparatus Service 200 0.421 %$77 $77 $43 $120
Fleet 450 0.948 %$173 $173 $96 $269
Page 358 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 168
Schedule 14.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.271 %$597 $597 $331 $928
CIP Project Engineering 1,800 3.793 %$692 $692 $384 $1,076
Planning 1,000 2.107 %$385 $385 $213 $598
City Council 500 1.054 %$192 $192 $192
Housing Policy/Homelessness 500 1.054 %$192 $192 $107 $299
Solid Waste Recycling 200 0.421 %$77 $77 $43 $120
Office of DEI 100 0.211 %$38 $38 $38
Engineering 600 1.264 %$231 $231 $128 $359
FD705 Whale Rock Fund 410 0.864 %$158 $158 $88 $246
FD602 Sewer Fund 3,364 7.090 %$1,294 $1,294 $718 $2,012
Disaster Assistance 100 0.211 %$38 $38 $21 $59
FD208 Tourism Bid Fund 175 0.369 %$67 $67 $37 $104
Community Services Group 350 0.738 %$135 $135 $135
Commissions & Committees 100 0.211 %$38 $38 $21 $59
Mobile Crisis Unit 100 0.213 %$42 $42 $26 $68
Total 47,450 100.000 %$18,254 $18,254 $8,671 $26,925
(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 Central Service Cost Allocation
Wellness Program
Detail allocation of
Other Direct Exp
Detail page 169
Schedule 14.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 100 100.000 %$1,439 $1,439 $684 $2,123
Total 100 100.000 %$1,439 $1,439 $684 $2,123
(A) Alloc basis:Direct ot Department/Fund
Source:
Page 360 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Detail allocation of
Police/Fire
Detail page 170
Schedule 14.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 700 4.502 %$1,439 $1,439 $683 $2,122
Patrol 5,100 32.797 %$10,481 $10,481 $4,979 $15,460
Investigations 1,200 7.717 %$2,466 $2,466 $1,172 $3,638
Police Support Services 2,100 13.505 %$4,316 $4,316 $2,050 $6,366
Neighborhood Services 100 0.643 %$206 $206 $98 $304
Traffic Safety 300 1.929 %$617 $617 $293 $910
Fire Administration 400 2.572 %$822 $822 $391 $1,213
Emergency Response 4,600 29.582 %$9,454 $9,454 $4,491 $13,945
Hazard Prevention 650 4.180 %$1,336 $1,336 $635 $1,971
Fire Apparatus Service 200 1.286 %$411 $411 $195 $606
Disaster Assistance 100 0.643 %$206 $206 $98 $304
Mobile Crisis Unit 100 0.644 %$204 $204 $96 $300
Total 15,550 100.000 %$31,958 $31,958 $15,181 $47,139
(A) Alloc basis:Direct ot Police and Fire Department
Source:
Page 361 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 171
Schedule 14.007
2024
Total Wellness Program Other Direct Exp Police/Fire
City Council $192 $192
City Administration $269 $269
Office of DEI $38 $38
Community Services Group $135 $135
City Attorney $231 $231
City Clerk $173 $173
Finance $539 $539
Network Services $329 $329
Information Services $334 $334
Human Resources $385 $385
Public Works Administration $538 $538
Facilities Maintenance $299 $299
Fleet $269 $269
CIP Project Engineering $1,076 $1,076
Transportation/Plan Engineering $373 $373
Economic Development $59 $59
Natural Resource Protection $239 $239
Community Promotion $15 $15
Community Development Admin $299 $299
Commissions & Committees $59 $59
Planning $598 $598
Engineering $359 $359
Building and Safety $897 $897
Housing Policy/Homelessness $299 $299
Parks Maintenance $777 $777
Swim Center Maintenance $59 $59
Urban Forest Services $120 $120
Streets Maintenance $718 $718
Traffic Signals & Lighting $120 $120
Stormwater and Flood Control $384 $384
Solid Waste Recycling $120 $120
Recreation Administration $239 $239
Recreation Facilities $59 $59
Youth Services $479 $479
Community Services $239 $239
Ranger Program $479 $479
Aquatics $59 $59
Golf Course $239 $239
Police Administration $4,663 $418 $2,123 $2,122
Patrol $18,510 $3,050 $15,460
Investigations $4,356 $718 $3,638
Page 362 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 172
Schedule 14.007
2024
Total Wellness Program Other Direct Exp Police/Fire
Police Support Services $7,622 $1,256 $6,366
Neighborhood Services $363 $59 $304
Traffic Safety $1,089 $179 $910
Fire Administration $1,452 $239 $1,213
Emergency Response $16,697 $2,752 $13,945
Hazard Prevention $2,360 $389 $1,971
Fire Apparatus Service $726 $120 $606
Mobile Crisis Unit $368 $68 $300
Disaster Assistance $363 $59 $304
FD208 Tourism Bid Fund $104 $104
FD601 Water Fund $2,087 $2,087
FD602 Sewer Fund $2,012 $2,012
FD611 Parking Fund $928 $928
FD621Transit Fund $146 $146
FD705 Whale Rock Fund $246 $246
Total $76,187 $26,925 $2,123 $47,139
Page 363 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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, Transit, Water and Sewer Funds. Costs are allocated to the respective
funds.
Page 364 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 174
Schedule 15.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,576,621 $1,576,621
Allocated additions:
10000000 - Building Charge $19,028 $19,028
1011002 - City Council $32,859 $16,411 $49,270
1011001 - City Administration $16,467 $3,728 $20,195
1011010 - Office of DEI $2,569 $1,427 $3,996
1011009 - Community Services Group $213,746 $21,275 $235,021
1012007 - Finance Non Departmental $289 $38 $327
1011501 - City Attorney $18,127 $2,957 $21,084
1011021 - City Clerk $64,061 $14,553 $78,614
1012000 - Finance $25,278 $3,163 $28,441
1011101 - Network Services $73,168 $7,351 $80,519
1011103 - Information Services $115,762 $8,160 $123,922
1012006 - Finance Support Services $1,425 $99 $1,524
1013001 - Human Resources $41,629 $3,093 $44,722
1013003 - Wellness Program $346 $192 $538
1015005 - Facilities Maintenance $50,304 $50,304
1015008 - Fleet $7,489 $7,489
8020000 - Insurance ISF Fund $487,096 $487,096
Total allocated additions:$624,754 $627,336 $1,252,090 $1,252,090
Total to be allocated $2,201,375 $627,336 $2,828,711
Page 365 of 987
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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 175
Schedule 15.003
2024
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds
Wages & Benefits
SALARIES & WAGES $1,078,201 $270,521 $536,297 $232,244 $39,139
FRINGE BENEFITS $428,506 $107,512 $213,139 $92,300 $15,555
Other Expense and Cost
SERVICES & SUPPLIES $69,914 $17,541 $34,775 $15,059 $2,539
Departmental Expenditures $1,576,621 $395,574 $784,211 $339,603 $57,233
Additions: 1st
Other $624,754 $624,754
Functional Cost $2,201,375 $1,020,328 $784,211 $339,603 $57,233
Reallocate Admin ($1,020,328) $677,494 $293,389 $49,445
Allocable Costs $2,201,375 $1,461,705 $632,992 $106,678
1st Allocation $2,201,375 $1,461,705 $632,992 $106,678
Additions: 2nd
Other $627,336 $627,336
Functional Cost $627,336 $627,336
Reallocate Admin ($627,336) $416,549 $180,387 $30,400
Allocable Costs $627,336 $416,549 $180,387 $30,400
2nd Allocation $627,336 $416,549 $180,387 $30,400
Total allocated $2,828,711 $1,878,254 $813,379 $137,078
Page 366 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 176
Schedule 15.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 470 9.449 %$138,118 $138,118 $39,360 $177,478
Urban Forest Services 595 11.962 %$174,852 $174,852 $49,828 $224,680
CIP Project Engineering 1,439 28.930 %$422,878 $422,878 $120,509 $543,387
Fleet 310 6.232 %$91,099 $91,099 $25,961 $117,060
Swim Center Maintenance 223 4.483 %$65,533 $65,533 $18,675 $84,208
Facilities Maintenance 293 5.891 %$86,104 $86,104 $24,537 $110,641
Traffic Signals & Lighting 242 4.865 %$71,116 $71,116 $20,266 $91,382
Streets Maintenance 412 8.283 %$121,074 $121,074 $34,503 $155,577
Stormwater and Flood Control 294 5.911 %$86,398 $86,398 $24,621 $111,019
Transportation/Plan Engineering 613 12.324 %$180,142 $180,142 $51,336 $231,478
Eng Dev Review (Utility Services)83 1.670 %$24,391 $24,391 $6,953 $31,344
Total 4,974 100.000 %$1,461,705 $1,461,705 $416,549 $1,878,254
(A) Alloc basis:Hours Supervised by Department/Division
Source:
Page 367 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 177
Schedule 15.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 2.269 %$14,362 $14,362 $4,093 $18,455
Facilities Maintenance 500 5.672 %$35,904 $35,904 $10,232 $46,136
Streets Maintenance 1,200 13.613 %$86,170 $86,170 $24,556 $110,726
Stormwater and Flood Control 643 7.294 %$46,173 $46,173 $13,158 $59,331
Traffic Signals & Lighting 200 2.269 %$14,362 $14,362 $4,093 $18,455
Transportation/Plan Engineering 625 7.090 %$44,880 $44,880 $12,790 $57,670
FD621Transit Fund 245 2.779 %$17,593 $17,593 $5,014 $22,607
Parks Maintenance 1,300 14.748 %$93,351 $93,351 $26,603 $119,954
Swim Center Maintenance 100 1.134 %$7,181 $7,181 $2,046 $9,227
Fleet 450 5.105 %$32,314 $32,314 $9,209 $41,523
FD611 Parking Fund 1,552 17.606 %$111,447 $111,447 $31,760 $143,207
CIP Project Engineering 1,800 20.421 %$129,255 $129,255 $36,833 $166,088
Total 8,815 100.000 %$632,992 $632,992 $180,387 $813,379
(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 368 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 178
Schedule 15.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 116 31.956 %$34,090 $34,090 $9,715 $43,805
FD621Transit Fund 116 31.956 %$34,090 $34,090 $9,715 $43,805
FD601 Water Fund 66 18.182 %$19,396 $19,396 $5,527 $24,923
FD602 Sewer Fund 65 17.906 %$19,102 $19,102 $5,443 $24,545
Total 363 100.000 %$106,678 $106,678 $30,400 $137,078
(A) Alloc basis:Analysis of Time Worked
Source:
Page 369 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 179
Schedule 15.007
2024
Total Deputy Director/City Engineer Director Enterprise Funds
Facilities Maintenance $156,777 $110,641 $46,136
Fleet $158,583 $117,060 $41,523
CIP Project Engineering $709,475 $543,387 $166,088
Transportation/Plan Engineering $289,148 $231,478 $57,670
Eng Dev Review (Utility Services)$31,344 $31,344
Parks Maintenance $297,432 $177,478 $119,954
Swim Center Maintenance $93,435 $84,208 $9,227
Urban Forest Services $243,135 $224,680 $18,455
Streets Maintenance $266,303 $155,577 $110,726
Traffic Signals & Lighting $109,837 $91,382 $18,455
Stormwater and Flood Control $170,350 $111,019 $59,331
FD601 Water Fund $24,923 $24,923
FD602 Sewer Fund $24,545 $24,545
FD611 Parking Fund $187,012 $143,207 $43,805
FD621Transit Fund $66,412 $22,607 $43,805
Total $2,828,711 $1,878,254 $813,379 $137,078
Page 370 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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:
Water/Sewer/Janitorial City Hall – These costs are associated with water/sewer expenditures and janitorial contract services for the City
Hall building. Costs are allocated based on square foot of space occupied.
Water/Sewer/Janitorial 919 Palm Street – These costs are associated with water/sewer expenditures and janitorial contract services and
for 919 Palm Street building. Costs are allocated based on square footage occupied by department/division.
Water/Sewer Corporate Yard – These costs are associated with water/sewer 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.
Electric/Gas/Trash – 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 371 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 16.01
FACILITIES MAINTENANCE
NATURE AND EXTENT OF SERVICE
CONTINUED
Janitorial Direct – 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.
Water/Sewer Direct – These costs are related to water/sewer expenditures for other City buildings. Costs are allocated directly to
departments.
Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are
allocated based on square footage by fund/department/division.
Page 372 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 181
Schedule 16.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,450,118 $1,450,118
Allocated additions:
10000000 - Building Charge $3,728 $3,728
1011001 - City Administration $15,145 $3,429 $18,574
1011010 - Office of DEI $1,427 $793 $2,220
1012007 - Finance Non Departmental $3,311 $431 $3,742
1011501 - City Attorney $16,673 $2,720 $19,393
1011021 - City Clerk $680 $107 $787
1012000 - Finance $49,152 $6,301 $55,453
1011101 - Network Services $43,134 $4,376 $47,510
1011103 - Information Services $7,768 $555 $8,323
1012006 - Finance Support Services $1,310 $91 $1,401
1013001 - Human Resources $23,127 $1,718 $24,845
1013003 - Wellness Program $192 $107 $299
1015001 - Public Works Administration $122,008 $34,769 $156,777
1015008 - Fleet $27,073 $27,073
8020000 - Insurance ISF Fund $52,620 $52,620
Total allocated additions:$287,655 $135,090 $422,745 $422,745
Total to be allocated $1,737,773 $135,090 $1,872,863
Page 373 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 182
Schedule 16.003
2024
Total General &
Admin
Water/Sewer/Ja
nitorial - City
Hall
Water/Sewer/Ja
nitorial - 919
Palm Street
Water/Sewer -
Corp Yard
Janitorial -
Corp Yard
Electric/Gas/Tr
ash
Janitorial -
Direct
Water/Sewer
Direct
Building
Maintenance
Wages & Benefits
SALARIES & WAGES $435,911 $435,911
FRINGE BENEFITS $212,710 $212,710
Other Expense and Cost
CONTRACT SERVICES $330,910 $42,953 $28,667 $19,013 $71,424 $168,853
WATER/SEWER $54,384 $7,234 $5,404 $28,423 $9,790 $3,533
ELECTRIC $248,872 $248,872
NATURAL GAS $33,264 $33,264
SOLID WASTE $47,608 $47,608
SERVICES & SUPPLIES $86,459 $86,459
Departmental Expenditures $1,450,118 $50,187 $34,071 $28,423 $19,013 $329,744 $71,424 $9,790 $907,466
Additions: 1st
Other $287,655 $287,655
Functional Cost $1,737,773 $287,655 $50,187 $34,071 $28,423 $19,013 $329,744 $71,424 $9,790 $907,466
Reallocate Admin ($287,655) $9,955 $6,759 $5,638 $3,772 $65,410 $14,168 $1,942 $180,011
Allocable Costs $1,737,773 $60,142 $40,830 $34,061 $22,785 $395,154 $85,592 $11,732 $1,087,477
1st Allocation $1,737,773 $60,142 $40,830 $34,061 $22,785 $395,154 $85,592 $11,732 $1,087,477
Additions: 2nd
Other $135,090 $135,090
Functional Cost $135,090 $135,090
Reallocate Admin ($135,090) $4,675 $3,174 $2,648 $1,771 $30,718 $6,654 $912 $84,538
Allocable Costs $135,090 $4,675 $3,174 $2,648 $1,771 $30,718 $6,654 $912 $84,538
2nd Allocation $135,090 $4,675 $3,174 $2,648 $1,771 $30,718 $6,654 $912 $84,538
Total allocated $1,872,863 $64,817 $44,004 $36,709 $24,556 $425,872 $92,246 $12,644 $1,172,015
Page 374 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - City Hall
Detail page 183
Schedule 16.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.653 %$2,798 $2,798 $2,798
City Council 2,502 12.410 %$7,464 $7,464 $7,464
Cultural Activities 110 0.546 %$328 $328 $59 $387
Economic Development 100 0.496 %$298 $298 $54 $352
Natural Resource Protection 760 3.770 %$2,267 $2,267 $411 $2,678
City Attorney 1,135 5.630 %$3,386 $3,386 $3,386
City Clerk 906 4.494 %$2,703 $2,703 $2,703
Finance 3,537 17.544 %$10,551 $10,551 $10,551
Network Services 1,724 8.551 %$5,143 $5,143 $5,143
FD208 Tourism Bid Fund 81 0.402 %$242 $242 $44 $286
Office of DEI 214 1.061 %$638 $638 $638
Information Services 550 2.728 %$1,641 $1,641 $1,641
All Other 7,604 37.715 %$22,683 $22,683 $4,107 $26,790
Total 20,161 100.000 %$60,142 $60,142 $4,675 $64,817
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 375 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - 919 Palm Street
Detail page 184
Schedule 16.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 18.929 %$7,729 $7,729 $820 $8,549
Planning 1,436 7.971 %$3,255 $3,255 $345 $3,600
Engineering 820 4.552 %$1,858 $1,858 $197 $2,055
Building and Safety 2,280 12.656 %$5,167 $5,167 $548 $5,715
Public Works Administration 4,430 24.591 %$10,040 $10,040 $10,040
Transportation/Plan Engineering 100 0.555 %$227 $227 $24 $251
CIP Project Engineering 5,039 27.971 %$11,421 $11,421 $1,211 $12,632
Community Services Group 380 2.109 %$861 $861 $861
All Other 120 0.666 %$272 $272 $29 $301
Total 18,015 100.000 %$40,830 $40,830 $3,174 $44,004
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 376 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer - Corp Yard
Detail page 185
Schedule 16.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 7.189 %$2,449 $2,449 $190 $2,639
Urban Forest Services 120 1.106 %$377 $377 $29 $406
Streets Maintenance 900 8.295 %$2,825 $2,825 $220 $3,045
Fleet 100 0.922 %$314 $314 $24 $338
FD601 Water Fund 4,475 41.244 %$14,048 $14,048 $1,092 $15,140
FD602 Sewer Fund 4,475 41.244 %$14,048 $14,048 $1,093 $15,141
Total 10,850 100.000 %$34,061 $34,061 $2,648 $36,709
(A) Alloc basis:Water/Sewer Exp by Square Footage Occupied
Source:
Page 377 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 186
Schedule 16.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 %$6,347 $6,347 $493 $6,840
Urban Forest Services 120 4.286 %$977 $977 $76 $1,053
Streets Maintenance 900 32.143 %$7,324 $7,324 $569 $7,893
Fleet 100 3.571 %$814 $814 $63 $877
FD601 Water Fund 450 16.071 %$3,662 $3,662 $285 $3,947
FD602 Sewer Fund 450 16.072 %$3,661 $3,661 $285 $3,946
Total 2,800 100.000 %$22,785 $22,785 $1,771 $24,556
(A) Alloc basis:Janitorial Exp by Square Footage Occupied
Source:
Page 378 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 187
Schedule 16.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.505 %$5,947 $5,947 $5,947
Cultural Activities 110 0.066 %$261 $261 $23 $284
Economic Development 100 0.060 %$238 $238 $21 $259
Natural Resource Protection 760 0.457 %$1,806 $1,806 $161 $1,967
City Attorney 1,135 0.683 %$2,698 $2,698 $2,698
City Clerk 906 0.545 %$2,153 $2,153 $2,153
Finance 3,537 2.127 %$8,407 $8,407 $8,407
Network Services 1,724 1.037 %$4,098 $4,098 $4,098
Engineering 820 0.493 %$1,949 $1,949 $174 $2,123
Building and Safety 2,280 1.371 %$5,419 $5,419 $484 $5,903
Public Works Administration 4,430 2.665 %$10,529 $10,529 $10,529
Fleet 100 0.060 %$238 $238 $21 $259
City Administration 938 0.564 %$2,229 $2,229 $2,229
Transportation/Plan Engineering 200 0.120 %$475 $475 $42 $517
Recreation Administration 4,200 2.526 %$9,983 $9,983 $892 $10,875
Police Administration 5,164 3.106 %$12,274 $12,274 $1,097 $13,371
Fire Administration 7,561 4.548 %$17,971 $17,971 $1,606 $19,577
FD611 Parking Fund 4,200 2.526 %$9,983 $9,983 $892 $10,875
FD621Transit Fund 100 0.060 %$238 $238 $21 $259
Wellness Program 1,800 1.083 %$4,278 $4,278 $4,278
Community Development Admin 3,410 2.051 %$8,105 $8,105 $724 $8,829
Planning 1,436 0.864 %$3,413 $3,413 $305 $3,718
Parks Maintenance 780 0.469 %$1,854 $1,854 $166 $2,020
Urban Forest Services 120 0.072 %$285 $285 $25 $310
Streets Maintenance 900 0.541 %$2,139 $2,139 $191 $2,330
Patrol 5,164 3.106 %$12,274 $12,274 $1,097 $13,371
Investigations 5,164 3.106 %$12,274 $12,274 $1,097 $13,371
Police Support Services 10,328 6.212 %$24,548 $24,548 $2,194 $26,742
Neighborhood Services 5,164 3.106 %$12,274 $12,274 $1,097 $13,371
Traffic Safety 5,164 3.106 %$12,274 $12,274 $1,097 $13,371
Emergency Response 7,561 4.548 %$17,971 $17,971 $1,606 $19,577
Hazard Prevention 7,561 4.548 %$17,971 $17,971 $1,606 $19,577
Training Services 7,561 4.548 %$17,971 $17,971 $1,606 $19,577
Recreation Facilities 30,538 18.368 %$72,583 $72,583 $6,487 $79,070
FD208 Tourism Bid Fund 81 0.049 %$193 $193 $17 $210
CIP Project Engineering 5,039 3.031 %$11,977 $11,977 $1,070 $13,047
Office of DEI 214 0.129 %$509 $509 $509
Community Services Group 380 0.229 %$903 $903 $903
Information Services 550 0.331 %$1,307 $1,307 $1,307
Human Resources 3,522 2.118 %$8,371 $8,371 $8,371
Aquatics 9,638 5.797 %$22,908 $22,908 $2,047 $24,955
Page 379 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 188
Schedule 16.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Jack House 4,463 2.684 %$10,608 $10,608 $948 $11,556
FD601 Water Fund 4,475 2.692 %$10,636 $10,636 $951 $11,587
FD602 Sewer Fund 4,475 2.693 %$10,632 $10,632 $953 $11,585
Total 166,255 100.000 %$395,154 $395,154 $30,718 $425,872
(A) Alloc basis:Electric/Gas/Trash Exp by Square Footage Occupied
Source:
Page 380 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Direct
Detail page 189
Schedule 16.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Human Resources 8,088 11.324 %$9,692 $9,692 $9,692
Wellness Program 4,134 5.788 %$4,954 $4,954 $4,954
Fire Administration 7,409 10.373 %$8,879 $8,879 $833 $9,712
Recreation Administration 4,454 6.236 %$5,338 $5,338 $501 $5,839
Recreation Facilities 32,385 45.342 %$38,809 $38,809 $3,640 $42,449
Aquatics 10,221 14.310 %$12,248 $12,248 $1,149 $13,397
Jack House 4,733 6.627 %$5,672 $5,672 $531 $6,203
Total 71,424 100.000 %$85,592 $85,592 $6,654 $92,246
(A) Alloc basis:Direct Janitorial Costs by Department/Fund
Source:
Page 381 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer Direct
Detail page 190
Schedule 16.010
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Recreation Facilities 7,236 73.912 %$8,671 $8,671 $674 $9,345
Recreation Administration 2,554 26.088 %$3,061 $3,061 $238 $3,299
Total 9,790 100.000 %$11,732 $11,732 $912 $12,644
(A) Alloc basis:Water/Sewer Expenditures by Department
Source:
Page 382 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 191
Schedule 16.011
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.544 %$16,794 $16,794 $16,794
Cultural Activities 110 0.068 %$738 $738 $66 $804
Economic Development 100 0.062 %$671 $671 $60 $731
Natural Resource Protection 760 0.469 %$5,101 $5,101 $458 $5,559
City Attorney 1,135 0.701 %$7,618 $7,618 $7,618
City Clerk 906 0.559 %$6,081 $6,081 $6,081
Finance 3,537 2.183 %$23,741 $23,741 $23,741
Network Services 1,724 1.064 %$11,572 $11,572 $11,572
Engineering 820 0.506 %$5,504 $5,504 $494 $5,998
Building and Safety 2,280 1.407 %$15,304 $15,304 $1,373 $16,677
Public Works Administration 4,430 2.734 %$29,735 $29,735 $29,735
Fleet 100 0.062 %$671 $671 $60 $731
City Administration 938 0.579 %$6,296 $6,296 $6,296
Transportation/Plan Engineering 200 0.123 %$1,342 $1,342 $120 $1,462
Recreation Administration 4,200 2.592 %$28,191 $28,191 $2,529 $30,720
Police Administration 5,164 3.187 %$34,662 $34,662 $3,110 $37,772
Fire Administration 7,561 4.667 %$50,751 $50,751 $4,553 $55,304
FD601 Water Fund 2,355 1.454 %$15,807 $15,807 $1,418 $17,225
FD611 Parking Fund 4,200 2.592 %$28,191 $28,191 $2,529 $30,720
FD602 Sewer Fund 2,355 1.454 %$15,807 $15,807 $1,418 $17,225
FD621Transit Fund 100 0.062 %$671 $671 $60 $731
Wellness Program 1,800 1.111 %$12,082 $12,082 $12,082
Community Development Admin 3,410 2.105 %$22,889 $22,889 $2,054 $24,943
Planning 1,436 0.886 %$9,639 $9,639 $865 $10,504
Parks Maintenance 780 0.481 %$5,236 $5,236 $470 $5,706
Urban Forest Services 120 0.074 %$805 $805 $72 $877
Streets Maintenance 900 0.556 %$6,041 $6,041 $542 $6,583
Patrol 5,164 3.187 %$34,662 $34,662 $3,110 $37,772
Investigations 5,164 3.187 %$34,662 $34,662 $3,110 $37,772
Police Support Services 10,328 6.375 %$69,324 $69,324 $6,220 $75,544
Neighborhood Services 5,164 3.187 %$34,662 $34,662 $3,110 $37,772
Traffic Safety 5,164 3.187 %$34,662 $34,662 $3,110 $37,772
Emergency Response 7,561 4.667 %$50,751 $50,751 $4,553 $55,304
Hazard Prevention 7,561 4.667 %$50,751 $50,751 $4,553 $55,304
Training Services 7,561 4.667 %$50,751 $50,751 $4,553 $55,304
Recreation Facilities 30,538 18.849 %$204,977 $204,977 $18,391 $223,368
FD208 Tourism Bid Fund 81 0.050 %$544 $544 $49 $593
CIP Project Engineering 5,039 3.110 %$33,823 $33,823 $3,035 $36,858
Office of DEI 214 0.132 %$1,436 $1,436 $1,436
Community Services Group 380 0.235 %$2,551 $2,551 $2,551
Information Services 550 0.339 %$3,692 $3,692 $3,692
Page 383 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 192
Schedule 16.011
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Human Resources 3,522 2.174 %$23,640 $23,640 $23,640
Aquatics 9,638 5.949 %$64,692 $64,692 $5,804 $70,496
Jack House 4,463 2.756 %$29,957 $29,957 $2,689 $32,646
Total 162,015 100.000 %$1,087,477 $1,087,477 $84,538 $1,172,015
(A) Alloc basis:Maintenance Square Footage by Fund/Department
Source:Build Maint Square Footage
Page 384 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 193
Schedule 16.012
2024
Total Water/Sewer/Jan
itorial - City Hall
Water/Sewer/Jan
itorial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
City Council $30,205 $7,464 $5,947 $16,794
City Administration $11,323 $2,798 $2,229 $6,296
Office of DEI $2,583 $638 $509 $1,436
Community Services Group $4,315 $861 $903 $2,551
City Attorney $13,702 $3,386 $2,698 $7,618
City Clerk $10,937 $2,703 $2,153 $6,081
Finance $42,699 $10,551 $8,407 $23,741
Network Services $20,813 $5,143 $4,098 $11,572
Information Services $6,640 $1,641 $1,307 $3,692
Human Resources $41,703 $8,371 $9,692 $23,640
Wellness Program $21,314 $4,278 $4,954 $12,082
Public Works Administration $50,304 $10,040 $10,529 $29,735
Fleet $2,205 $338 $877 $259 $731
CIP Project Engineering $62,537 $12,632 $13,047 $36,858
Transportation/Plan Engineering $2,230 $251 $517 $1,462
Cultural Activities $1,475 $387 $284 $804
Economic Development $1,342 $352 $259 $731
Natural Resource Protection $10,204 $2,678 $1,967 $5,559
Community Development Admin $42,321 $8,549 $8,829 $24,943
Planning $17,822 $3,600 $3,718 $10,504
Engineering $10,176 $2,055 $2,123 $5,998
Building and Safety $28,295 $5,715 $5,903 $16,677
Parks Maintenance $17,205 $2,639 $6,840 $2,020 $5,706
Urban Forest Services $2,646 $406 $1,053 $310 $877
Streets Maintenance $19,851 $3,045 $7,893 $2,330 $6,583
Recreation Administration $50,733 $10,875 $5,839 $3,299 $30,720
Recreation Facilities $354,232 $79,070 $42,449 $9,345 $223,368
Aquatics $108,848 $24,955 $13,397 $70,496
Jack House $50,405 $11,556 $6,203 $32,646
Police Administration $51,143 $13,371 $37,772
Patrol $51,143 $13,371 $37,772
Investigations $51,143 $13,371 $37,772
Police Support Services $102,286 $26,742 $75,544
Neighborhood Services $51,143 $13,371 $37,772
Traffic Safety $51,143 $13,371 $37,772
Fire Administration $84,593 $19,577 $9,712 $55,304
Emergency Response $74,881 $19,577 $55,304
Hazard Prevention $74,881 $19,577 $55,304
Training Services $74,881 $19,577 $55,304
FD208 Tourism Bid Fund $1,089 $286 $210 $593
Page 385 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 194
Schedule 16.012
2024
Total Water/Sewer/Jan
itorial - City Hall
Water/Sewer/Jan
itorial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
FD601 Water Fund $47,899 $15,140 $3,947 $11,587 $17,225
FD602 Sewer Fund $47,897 $15,141 $3,946 $11,585 $17,225
FD611 Parking Fund $41,595 $10,875 $30,720
FD621Transit Fund $990 $259 $731
All Other $27,091 $26,790 $301
Total $1,872,863 $64,817 $44,004 $36,709 $24,556 $425,872 $92,246 $12,644 $1,172,015
Page 386 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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 departments and funds based on fuel usage.
Page 387 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Costs to be allocated
Detail page 196
Schedule 17.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,391,774 $1,391,774
Allocated additions:
10000000 - Building Charge $484 $484
1011001 - City Administration $14,536 $3,291 $17,827
1011010 - Office of DEI $1,285 $713 $1,998
1012007 - Finance Non Departmental $3,563 $464 $4,027
1011501 - City Attorney $16,002 $2,611 $18,613
1011021 - City Clerk $612 $96 $708
1012000 - Finance $29,807 $3,882 $33,689
1011101 - Network Services $29,884 $3,045 $32,929
1011103 - Information Services $6,991 $499 $7,490
1012006 - Finance Support Services $1,258 $88 $1,346
1013001 - Human Resources $30,919 $1,547 $32,466
1013003 - Wellness Program $173 $96 $269
1015001 - Public Works Administration $123,413 $35,170 $158,583
1015005 - Facilities Maintenance $2,037 $168 $2,205
8020000 - Insurance ISF Fund $55,517 $55,517
Total allocated additions:$260,964 $107,187 $368,151 $368,151
Total to be allocated $1,652,738 $107,187 $1,759,925
Page 388 of 987
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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 197
Schedule 17.003
2024
Total General & Admin Fleet Fuel
Wages & Benefits
SALARIES & WAGES $362,907 $362,907
FRINGE BENEFITS $166,339 $166,339
Other Expense and Cost
SERVICE & SUPPLIES $440,685 $440,685
FUEL $421,843 $421,843
Departmental Expenditures $1,391,774 $969,931 $421,843
Additions: 1st
Other $260,964 $260,964
Functional Cost $1,652,738 $260,964 $969,931 $421,843
Reallocate Admin ($260,964) $181,867 $79,097
Allocable Costs $1,652,738 $1,151,798 $500,940
1st Allocation $1,652,738 $1,151,798 $500,940
Additions: 2nd
Other $107,187 $107,187
Functional Cost $107,187 $107,187
Reallocate Admin ($107,187) $74,699 $32,488
Allocable Costs $107,187 $74,699 $32,488
2nd Allocation $107,187 $74,699 $32,488
Total allocated $1,759,925 $1,226,497 $533,428
Page 389 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 198
Schedule 17.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 23 2.333 %$26,867 $26,867 $1,793 $28,660
Network Services 10 1.014 %$11,682 $11,682 $11,682
Golf Course 26 2.637 %$30,372 $30,372 $2,027 $32,399
Ranger Program 47 4.767 %$54,903 $54,903 $3,665 $58,568
Investigations 58 5.882 %$67,753 $67,753 $4,522 $72,275
Patrol 105 10.649 %$122,656 $122,656 $8,187 $130,843
Traffic Safety 30 3.043 %$35,045 $35,045 $2,339 $37,384
Police Administration 23 2.333 %$26,867 $26,867 $1,793 $28,660
Facilities Maintenance 10 1.014 %$11,682 $11,682 $11,682
FD611 Parking Fund 10 1.014 %$11,682 $11,682 $780 $12,462
Parks Maintenance 102 10.345 %$119,152 $119,152 $7,953 $127,105
Stormwater and Flood Control 16 1.623 %$18,690 $18,690 $1,248 $19,938
Streets Maintenance 177 17.951 %$206,763 $206,763 $13,801 $220,564
FD705 Whale Rock Fund 16 1.623 %$18,690 $18,690 $1,248 $19,938
FD602 Sewer Fund 125 12.677 %$146,019 $146,019 $9,747 $155,766
Natural Resource Protection 3 0.304 %$3,504 $3,504 $234 $3,738
City Administration 3 0.304 %$3,504 $3,504 $3,504
Swim Center Maintenance 1 0.101 %$1,168 $1,168 $78 $1,246
Recreation Administration 8 0.811 %$9,345 $9,345 $624 $9,969
All Other 29 2.941 %$33,876 $33,876 $2,261 $36,137
Police Support Services 5 0.507 %$5,841 $5,841 $390 $6,231
Aquatics 2 0.203 %$2,336 $2,336 $156 $2,492
FD601 Water Fund 88 8.925 %$102,797 $102,797 $6,862 $109,659
Public Works Administration 5 0.507 %$5,841 $5,841 $5,841
Neighborhood Services 5 0.507 %$5,841 $5,841 $390 $6,231
Traffic Signals & Lighting 16 1.623 %$18,690 $18,690 $1,248 $19,938
Planning 4 0.406 %$4,673 $4,673 $312 $4,985
Urban Forest Services 25 2.535 %$29,204 $29,204 $1,949 $31,153
CIP Project Engineering 10 1.014 %$11,682 $11,682 $780 $12,462
Transportation/Plan Engineering 4 0.407 %$4,673 $4,673 $312 $4,985
Total 986 100.000 %$1,151,798 $1,151,798 $74,699 $1,226,497
(A) Alloc basis:Count of Vehicle Equivalent Unit by Department/Division
Source:Fleet Master spreadsheet
Page 390 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 199
Schedule 17.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 1,124 1.249 %$6,256 $6,256 $423 $6,679
CIP Project Engineering 2,074 2.305 %$11,544 $11,544 $780 $12,324
Facilities Maintenance 2,765 3.072 %$15,391 $15,391 $15,391
FD601 Water Fund 6,872 7.636 %$38,251 $38,251 $2,585 $40,836
FD602 Sewer Fund 7,614 8.460 %$42,381 $42,381 $2,865 $45,246
FD611 Parking Fund 1,411 1.568 %$7,854 $7,854 $531 $8,385
FD705 Whale Rock Fund 1,129 1.255 %$6,284 $6,284 $425 $6,709
Golf Course 130 0.144 %$724 $724 $49 $773
Investigations 7,438 8.265 %$41,402 $41,402 $2,798 $44,200
Natural Resource Protection 352 0.391 %$1,959 $1,959 $132 $2,091
Neighborhood Services 1,028 1.142 %$5,722 $5,722 $387 $6,109
Network Services 581 0.646 %$3,234 $3,234 $3,234
Parks Maintenance 7,112 7.903 %$39,587 $39,587 $2,676 $42,263
Patrol 24,650 27.390 %$137,208 $137,208 $9,274 $146,482
Planning 697 0.774 %$3,880 $3,880 $262 $4,142
Police Administration 2,710 3.011 %$15,085 $15,085 $1,020 $16,105
Police Support Services 1,190 1.322 %$6,624 $6,624 $448 $7,072
Public Works Administration 296 0.329 %$1,648 $1,648 $1,648
Ranger Program 2,838 3.153 %$15,797 $15,797 $1,068 $16,865
Stormwater and Flood Control 1,521 1.690 %$8,466 $8,466 $572 $9,038
Streets Maintenance 12,939 14.377 %$72,022 $72,022 $4,868 $76,890
Traffic Signals & Lighting 1,284 1.427 %$7,147 $7,147 $483 $7,630
Transportation/Plan Engineering 80 0.089 %$445 $445 $30 $475
Urban Forest Services 837 0.930 %$4,659 $4,659 $315 $4,974
All Other 1,009 1.121 %$5,616 $5,616 $380 $5,996
Aquatics 46 0.051 %$256 $256 $17 $273
Recreation Administration 269 0.300 %$1,498 $1,498 $100 $1,598
Total 89,996 100.000 %$500,940 $500,940 $32,488 $533,428
(A) Alloc basis:Fuel Gallons by Department and Fund
Source:
Page 391 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 200
Schedule 17.006
2024
Total Fleet Fuel
City Administration $3,504 $3,504
Network Services $14,916 $11,682 $3,234
Public Works Administration $7,489 $5,841 $1,648
Facilities Maintenance $27,073 $11,682 $15,391
CIP Project Engineering $24,786 $12,462 $12,324
Transportation/Plan Engineering $5,460 $4,985 $475
Natural Resource Protection $5,829 $3,738 $2,091
Planning $9,127 $4,985 $4,142
Building and Safety $35,339 $28,660 $6,679
Parks Maintenance $169,368 $127,105 $42,263
Swim Center Maintenance $1,246 $1,246
Urban Forest Services $36,127 $31,153 $4,974
Streets Maintenance $297,454 $220,564 $76,890
Traffic Signals & Lighting $27,568 $19,938 $7,630
Stormwater and Flood Control $28,976 $19,938 $9,038
Recreation Administration $11,567 $9,969 $1,598
Ranger Program $75,433 $58,568 $16,865
Aquatics $2,765 $2,492 $273
Golf Course $33,172 $32,399 $773
Police Administration $44,765 $28,660 $16,105
Patrol $277,325 $130,843 $146,482
Investigations $116,475 $72,275 $44,200
Police Support Services $13,303 $6,231 $7,072
Neighborhood Services $12,340 $6,231 $6,109
Traffic Safety $37,384 $37,384
FD601 Water Fund $150,495 $109,659 $40,836
FD602 Sewer Fund $201,012 $155,766 $45,246
FD611 Parking Fund $20,847 $12,462 $8,385
FD705 Whale Rock Fund $26,647 $19,938 $6,709
All Other $42,133 $36,137 $5,996
Total $1,759,925 $1,226,497 $533,428
Page 392 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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.
Page 393 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 202
Schedule 18.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$2,803,107 $2,803,107
Allocated additions:
10000000 - Building Charge $21,644 $21,644
1011001 - City Administration $29,276 $6,629 $35,905
1011010 - Office of DEI $5,139 $2,853 $7,992
1012007 - Finance Non Departmental $727 $95 $822
1011501 - City Attorney $32,229 $5,258 $37,487
1011021 - City Clerk $2,448 $386 $2,834
1012000 - Finance $45,552 $5,525 $51,077
1011101 - Network Services $111,324 $11,388 $122,712
1011103 - Information Services $27,965 $1,997 $29,962
1012006 - Finance Support Services $2,533 $177 $2,710
1013001 - Human Resources $83,257 $6,186 $89,443
1013003 - Wellness Program $692 $384 $1,076
1015001 - Public Works Administration $552,133 $157,342 $709,475
1015005 - Facilities Maintenance $57,221 $5,316 $62,537
1015008 - Fleet $23,226 $1,560 $24,786
8020000 - Insurance ISF Fund $32,851 $32,851
Total allocated additions:$995,366 $237,947 $1,233,313 $1,233,313
Departmental cost adjustments:
SALARIES $257,197
Total departmental cost adjustments:$257,197 $257,197
Total to be allocated $4,055,670 $237,947 $4,293,617
Page 394 of 987
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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 203
Schedule 18.003
2024
Total General & Admin Engineering Administration Engineering Project Engineering
Wages & Benefits
SALARIES & WAGES $1,798,416 $420,829 $823,675 $553,912
FRINGE BENEFITS $828,661 $193,907 $379,527 $255,227
Other Expense and Cost
SERVICES & SUPPLIES $176,030 $41,191 $80,622 $54,217
Departmental Expenditures $2,803,107 $655,927 $1,283,824 $863,356
Cost Adjustments
SALARIES $257,197 $60,184 $117,796 $79,217
Additions: 1st
Other $995,366 $995,366
Functional Cost $4,055,670 $995,366 $716,111 $1,401,620 $942,573
Reallocate Admin ($995,366) $232,916 $455,878 $306,572
Allocable Costs $4,055,670 $949,027 $1,857,498 $1,249,145
Unallocated ($2,806,525)($949,027)($1,857,498)
1st Allocation $1,249,145 $1,249,145
Additions: 2nd
Other $237,947 $237,947
Functional Cost $237,947 $237,947
Reallocate Admin ($237,947) $55,680 $108,980 $73,287
Allocable Costs $237,947 $55,680 $108,980 $73,287
Unallocated ($164,660)($55,680)($108,980)
2nd Allocation $73,287 $73,287
Total allocated $1,322,432 $1,322,432
Page 395 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 204
Schedule 18.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 579 18.799 %$234,823 ($95,163)$139,660 $14,032 $153,692
FD507 Transportation Impact Fee Fund 154 5.000 %$62,457 $62,457 $3,732 $66,189
FD404 Major Facility Replacement Fund 196 6.364 %$79,491 $79,491 $4,750 $84,241
FD602 Sewer Fund 584 18.961 %$236,851 ($133,742)$103,109 $14,153 $117,262
FD611 Parking Fund 906 29.416 %$367,443 ($28,292)$339,151 $21,957 $361,108
FD621Transit Fund 172 5.584 %$69,757 $69,757 $4,168 $73,925
FD401 Capital Outlay Engineering 370 12.013 %$150,060 $150,060 $8,967 $159,027
All Other 31 1.006 %$12,573 $12,573 $751 $13,324
Network Services 56 1.818 %$22,712 $22,712 $22,712
FD705 Whale Rock Fund 32 1.039 %$12,978 $12,978 $777 $13,755
Subtotal 3,080 100.000 %$1,249,145 ($257,197)$991,948 $73,287 $1,065,235
Direct Billed $257,197 $257,197 $257,197
Total 3,080 100.000 %$1,249,145 $0 $1,249,145 $73,287 $1,322,432
(A) Alloc basis:Number of Project Hours by Fund
Source:
Page 396 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 205
Schedule 18.005
2024
Total Project Engineering
Network Services $22,712 $22,712
FD401 Capital Outlay Engineering $159,027 $159,027
FD404 Major Facility Replacement Fund $84,241 $84,241
FD507 Transportation Impact Fee Fund $66,189 $66,189
FD601 Water Fund $153,692 $153,692
FD602 Sewer Fund $117,262 $117,262
FD611 Parking Fund $361,108 $361,108
FD621Transit Fund $73,925 $73,925
FD705 Whale Rock Fund $13,755 $13,755
All Other $13,324 $13,324
Subtotal $1,065,235 $1,065,235
Direct Billed $257,197 $257,197
Total $1,322,432 $1,322,432
Page 397 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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.
Page 398 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 207
Schedule 19.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,062,962 $1,062,962
Allocated additions:
10000000 - Building Charge $430 $430
1011001 - City Administration $11,102 $2,514 $13,616
1011010 - Office of DEI $1,784 $991 $2,775
1012007 - Finance Non Departmental $323 $42 $365
1011501 - City Attorney $12,221 $1,994 $14,215
1011021 - City Clerk $850 $134 $984
1012000 - Finance $16,902 $2,095 $18,997
1011101 - Network Services $40,564 $4,137 $44,701
1011103 - Information Services $9,710 $694 $10,404
1012006 - Finance Support Services $961 $67 $1,028
1013001 - Human Resources $28,909 $2,148 $31,057
1013003 - Wellness Program $240 $133 $373
1015001 - Public Works Administration $225,022 $64,126 $289,148
1015005 - Facilities Maintenance $2,044 $186 $2,230
1015008 - Fleet $5,118 $342 $5,460
8020000 - Insurance ISF Fund $12,386 $12,386
Total allocated additions:$356,180 $91,989 $448,169 $448,169
Total to be allocated $1,419,142 $91,989 $1,511,131
Page 399 of 987
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City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 208
Schedule 19.003
2024
Total General & Admin Gen & Admin/Capital
Outlay
Parking Transit Development Review Long Range Plan
Wages & Benefits
SALARIES & WAGES $676,452 $420,212 $22,864 $21,782 $123,520 $88,074
FRINGE BENEFITS $308,435 $191,600 $10,425 $9,932 $56,320 $40,158
Other Expense and Cost
SERVICES & SUPPLIES $78,075 $48,500 $2,639 $2,514 $14,256 $10,166
Departmental Expenditures $1,062,962 $660,312 $35,928 $34,228 $194,096 $138,398
Additions: 1st
Other $356,180 $356,180
Functional Cost $1,419,142 $356,180 $660,312 $35,928 $34,228 $194,096 $138,398
Reallocate Admin ($356,180)$221,259 $12,039 $11,469 $65,038 $46,375
Allocable Costs $1,419,142 $881,571 $47,967 $45,697 $259,134 $184,773
Unallocated ($881,571)($881,571)
1st Allocation $537,571 $47,967 $45,697 $259,134 $184,773
Additions: 2nd
Other $91,989 $91,989
Functional Cost $91,989 $91,989
Reallocate Admin ($91,989)$57,144 $3,109 $2,962 $16,797 $11,977
Allocable Costs $91,989 $57,144 $3,109 $2,962 $16,797 $11,977
Unallocated ($57,144)($57,144)
2nd Allocation $34,845 $3,109 $2,962 $16,797 $11,977
Total allocated $572,416 $51,076 $48,659 $275,931 $196,750
Page 400 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 209
Schedule 19.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 100 100.000 %$47,967 $47,967 $3,109 $51,076
Total 100 100.000 %$47,967 $47,967 $3,109 $51,076
(A) Alloc basis:Direct Allocation to Fund 611 Parking
Source:
Page 401 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 210
Schedule 19.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 100 100.000 %$45,697 $45,697 $2,962 $48,659
Total 100 100.000 %$45,697 $45,697 $2,962 $48,659
(A) Alloc basis:Direct Allocation to Fund 621 Transit
Source:
Page 402 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 211
Schedule 19.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 100 100.000 %$259,134 $259,134 $16,797 $275,931
Total 100 100.000 %$259,134 $259,134 $16,797 $275,931
(A) Alloc basis:Direct Allocation to Development Review
Source:
Page 403 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 212
Schedule 19.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 100 100.000 %$184,773 $184,773 $11,977 $196,750
Total 100 100.000 %$184,773 $184,773 $11,977 $196,750
(A) Alloc basis:Direct Allocation to Long Range Plan
Source:
Page 404 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 213
Schedule 19.008
2024
Total Parking Transit Development Review Long Range Plan
Planning $275,931 $275,931
Engineering $196,750 $196,750
FD611 Parking Fund $51,076 $51,076
FD621Transit Fund $48,659 $48,659
Total $572,416 $51,076 $48,659 $275,931 $196,750
Page 405 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 20.01
INSURANCE FUND
NATURE AND EXTENT OF SERVICE
The Insurance Fund is responsible for paying costs associated with the City’s insurance policies and claims expenses, as well as maintaining an
adequate reserve for potential future claims costs.
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, pollution, volunteer, and crime insurance. Costs are allocated based on total operating expenditures by
fund/department/division.
Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and self-funded claims.
Costs are allocated based on full-time equivalent (FTE) by fund/department/division, or if appropriate, to specific department.
Liability Premiums – These are costs associated with liability insurance premiums and self-funded claims. Costs are allocated based on
total operating expenditures by fund/department/division, or if appropriate, to a specific department.
Page 406 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 215
Schedule 20.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$4,760,390 $4,760,390
Allocated additions:
1011001 - City Administration $49,719 $11,258 $60,977
1012007 - Finance Non Departmental $13,033 $1,697 $14,730
1011501 - City Attorney $54,733 $8,929 $63,662
1012000 - Finance $65,755 $9,980 $75,735
1012006 - Finance Support Services $4,302 $300 $4,602
Total allocated additions:$187,542 $32,164 $219,706 $219,706
Total to be allocated $4,947,932 $32,164 $4,980,096
Page 407 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 216
Schedule 20.003
2024
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 $612,097 $612,097
WC PREMIUMS - PS $1,043,400 $1,043,400
WC PREMIUMS $561,831 $561,831
LIABILITY PREMIUMS - DIRECT $1,183,235 $1,183,235
LIABILITY PREMIUMS $1,319,571 $1,319,571
CONTRACT SERVICES $40,256 $40,256
Departmental Expenditures $4,760,390 $652,353 $1,043,400 $561,831 $1,183,235 $1,319,571
Additions: 1st
Other $187,542 $187,542
Functional Cost $4,947,932 $187,542 $652,353 $1,043,400 $561,831 $1,183,235 $1,319,571
Reallocate Admin ($187,542)$25,700 $41,106 $22,134 $46,615 $51,987
Allocable Costs $4,947,932 $678,053 $1,084,506 $583,965 $1,229,850 $1,371,558
1st Allocation $4,947,932 $678,053 $1,084,506 $583,965 $1,229,850 $1,371,558
Additions: 2nd
Other $32,164 $32,164
Functional Cost $32,164 $32,164
Reallocate Admin ($32,164)$4,408 $7,050 $3,796 $7,995 $8,915
Allocable Costs $32,164 $4,408 $7,050 $3,796 $7,995 $8,915
2nd Allocation $32,164 $4,408 $7,050 $3,796 $7,995 $8,915
Total allocated $4,980,096 $682,461 $1,091,556 $587,761 $1,237,845 $1,380,473
Page 408 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 217
Schedule 20.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.060 %$406 $406 $406
Economic Development 777,420 2.149 %$14,571 $14,571 $117 $14,688
Natural Resource Protection 354,879 0.981 %$6,651 $6,651 $53 $6,704
Community Promotion 378,680 1.047 %$7,098 $7,098 $57 $7,155
City Attorney 238,702 0.660 %$4,474 $4,474 $4,474
City Clerk 94,599 0.261 %$1,773 $1,773 $1,773
Finance 496,744 1.373 %$9,310 $9,310 $9,310
Network Services 1,999,255 5.526 %$37,472 $37,472 $37,472
Information Services 80,314 0.222 %$1,505 $1,505 $1,505
Human Resources 800,822 2.214 %$15,010 $15,010 $15,010
Community Development Admin 148,163 0.410 %$2,777 $2,777 $22 $2,799
Commissions & Committees 4,520 0.012 %$85 $85 $1 $86
Planning 201,249 0.556 %$3,772 $3,772 $30 $3,802
Public Works Administration 69,914 0.193 %$1,310 $1,310 $1,310
Parks Maintenance 2,260,729 6.249 %$42,373 $42,373 $340 $42,713
Swim Center Maintenance 489,000 1.352 %$9,165 $9,165 $74 $9,239
Urban Forest Services 111,593 0.308 %$2,092 $2,092 $17 $2,109
Facilities Maintenance 801,496 2.216 %$15,022 $15,022 $15,022
Streets Maintenance 837,289 2.314 %$15,693 $15,693 $126 $15,819
Traffic Signals & Lighting 392,759 1.086 %$7,361 $7,361 $59 $7,420
Fleet 862,528 2.384 %$16,166 $16,166 $16,166
City Administration 276,174 0.763 %$5,176 $5,176 $5,176
Transportation/Plan Engineering 78,075 0.216 %$1,463 $1,463 $1,463
Recreation Administration 94,587 0.261 %$1,773 $1,773 $14 $1,787
Recreation Facilities 48,804 0.135 %$915 $915 $7 $922
Youth Services 155,407 0.430 %$2,913 $2,913 $23 $2,936
Community Services 158,527 0.438 %$2,971 $2,971 $24 $2,995
Aquatics 61,785 0.171 %$1,158 $1,158 $9 $1,167
Golf Course 266,288 0.736 %$4,991 $4,991 $40 $5,031
Police Administration 1,052,839 2.910 %$19,733 $19,733 $158 $19,891
Patrol 227,753 0.630 %$4,269 $4,269 $34 $4,303
Investigations 45,999 0.127 %$862 $862 $7 $869
Police Support Services 209,290 0.579 %$3,923 $3,923 $32 $3,955
Neighborhood Services 47,634 0.132 %$893 $893 $7 $900
Traffic Safety 21,311 0.059 %$399 $399 $3 $402
Fire Administration 206,606 0.571 %$3,872 $3,872 $31 $3,903
Emergency Response 186,962 0.517 %$3,504 $3,504 $28 $3,532
Fire Apparatus Service 268,836 0.743 %$5,039 $5,039 $40 $5,079
Hazard Prevention 129,020 0.357 %$2,418 $2,418 $19 $2,437
Training Services 161,061 0.445 %$3,019 $3,019 $24 $3,043
Disaster Assistance 19,535 0.054 %$366 $366 $3 $369
Page 409 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 218
Schedule 20.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,866,570 5.160 %$34,985 $34,985 $281 $35,266
FD611 Parking Fund 1,826,924 5.050 %$34,242 $34,242 $275 $34,517
FD602 Sewer Fund 3,941,034 10.894 %$73,867 $73,867 $593 $74,460
FD621Transit Fund 1,032,545 2.854 %$19,353 $19,353 $155 $19,508
FD705 Whale Rock Fund 1,094,505 3.025 %$20,514 $20,514 $165 $20,679
FD711 Hazardous Mat Task Force Fund 35,763 0.099 %$670 $670 $5 $675
Finance Non Departmental 241,600 0.668 %$4,528 $4,528 $4,528
CIP Project Engineering 176,029 0.487 %$3,299 $3,299 $3,299
Solid Waste Recycling 90,267 0.250 %$1,692 $1,692 $14 $1,706
Community Services Group 137,357 0.380 %$2,574 $2,574 $2,574
Building and Safety 606,387 1.676 %$11,365 $11,365 $91 $11,456
Stormwater and Flood Control 361,063 0.998 %$6,767 $6,767 $54 $6,821
FD206 Law Enforcement Grant Fund 22,373 0.062 %$419 $419 $3 $422
FD601 Water Fund 2,840,433 7.852 %$53,238 $53,238 $428 $53,666
Office of DEI 362,766 1.003 %$6,799 $6,799 $6,799
Engineering 85,110 0.235 %$1,595 $1,595 $13 $1,608
Housing Policy/Homelessness 483,819 1.337 %$9,068 $9,068 $73 $9,141
Mobile Crisis Unit 100,541 0.278 %$1,884 $1,884 $15 $1,899
Cultural Activities 348,269 0.963 %$6,528 $6,528 $52 $6,580
Finance Support Services 106,819 0.295 %$2,002 $2,002 $2,002
Wellness Program 49,456 0.137 %$927 $927 $927
Jack House 10,833 0.030 %$203 $203 $2 $205
Recruit Academy 9,472 0.026 %$178 $178 $1 $179
Fire Station 30,274 0.084 %$567 $567 $5 $572
FD202 Downtown Bid Fund 396,392 1.096 %$7,430 $7,430 $60 $7,490
FD212 San Luis Ranch CFD 9,145 0.025 %$171 $171 $1 $172
FD406 Public Safety Equip Replacement Fund 603,889 1.669 %$11,319 $11,319 $91 $11,410
FD701 General Agency Fund 255,084 0.705 %$4,781 $4,781 $38 $4,819
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.070 %$472 $472 $4 $476
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.025 %$171 $171 $1 $172
Ranger Program 56,962 0.157 %$1,068 $1,068 $9 $1,077
FD209 SB1186 CASP Certify Fund 2,106 0.006 %$39 $39 $39
FD213 Avila Ranch CFE 41,673 0.115 %$781 $781 $6 $787
FD505 Affordable Housing Fund 3,499,890 9.675 %$65,598 $65,598 $527 $66,125
FD214 Avilia Ranch DPA Fund 100,000 0.276 %$1,874 $1,874 $15 $1,889
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.491 %$3,342 $3,342 $32 $3,374
Total 36,176,442 100.000 %$678,053 $678,053 $4,408 $682,461
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 410 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 219
Schedule 20.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:Staffing Summaries
Page 411 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 220
Schedule 20.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 %$542,253 $542,253 $3,525 $545,778
Fire Administration 50 50.000 %$542,253 $542,253 $3,525 $545,778
Total 100 100.000 %$1,084,506 $1,084,506 $7,050 $1,091,556
(A) Alloc basis:Direct Allocation to Police & Fire Administration
Source:
Page 412 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 221
Schedule 20.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.431 %$2,520 $2,520 $22 $2,542
Facilities Maintenance 500 1.079 %$6,300 $6,300 $6,300
Streets Maintenance 1,200 2.589 %$15,119 $15,119 $129 $15,248
Stormwater and Flood Control 643 1.387 %$8,101 $8,101 $69 $8,170
Traffic Signals & Lighting 200 0.431 %$2,520 $2,520 $22 $2,542
Transportation/Plan Engineering 625 1.348 %$7,874 $7,874 $7,874
Recreation Administration 400 0.863 %$5,040 $5,040 $43 $5,083
Recreation Facilities 100 0.216 %$1,260 $1,260 $11 $1,271
Youth Services 800 1.726 %$10,079 $10,079 $86 $10,165
Community Services 400 0.863 %$5,040 $5,040 $43 $5,083
Ranger Program 800 1.726 %$10,079 $10,079 $86 $10,165
Aquatics 100 0.216 %$1,260 $1,260 $11 $1,271
Golf Course 400 0.863 %$5,040 $5,040 $43 $5,083
Patrol 5,100 11.003 %$64,255 $64,255 $549 $64,804
Investigations 1,200 2.589 %$15,119 $15,119 $129 $15,248
Police Support Services 2,100 4.531 %$26,458 $26,458 $226 $26,684
Neighborhood Services 100 0.216 %$1,260 $1,260 $11 $1,271
Traffic Safety 300 0.647 %$3,780 $3,780 $32 $3,812
Emergency Response 4,600 9.924 %$57,956 $57,956 $495 $58,451
Hazard Prevention 650 1.402 %$8,189 $8,189 $70 $8,259
FD601 Water Fund 3,489 7.528 %$43,958 $43,958 $376 $44,334
FD621Transit Fund 245 0.529 %$3,087 $3,087 $26 $3,113
City Administration 700 1.510 %$8,819 $8,819 $8,819
Economic Development 100 0.216 %$1,260 $1,260 $11 $1,271
Natural Resource Protection 400 0.863 %$5,040 $5,040 $43 $5,083
Community Promotion 25 0.054 %$315 $315 $3 $318
City Attorney 600 1.294 %$7,559 $7,559 $7,559
City Clerk 450 0.971 %$5,670 $5,670 $5,670
Finance 1,400 3.020 %$17,639 $17,639 $17,639
Network Services 855 1.845 %$10,772 $10,772 $10,772
Information Services 867 1.871 %$10,923 $10,923 $10,923
Human Resources 1,000 2.157 %$12,599 $12,599 $12,599
Community Development Admin 500 1.079 %$6,300 $6,300 $54 $6,354
Building and Safety 1,500 3.236 %$18,899 $18,899 $162 $19,061
Public Works Administration 900 1.942 %$11,339 $11,339 $11,339
Parks Maintenance 1,300 2.805 %$16,379 $16,379 $140 $16,519
Swim Center Maintenance 100 0.216 %$1,260 $1,260 $11 $1,271
Fire Apparatus Service 200 0.431 %$2,520 $2,520 $22 $2,542
Fleet 450 0.971 %$5,670 $5,670 $5,670
FD611 Parking Fund 1,552 3.348 %$19,554 $19,554 $167 $19,721
CIP Project Engineering 1,800 3.883 %$22,678 $22,678 $22,678
Page 413 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 222
Schedule 20.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.157 %$12,599 $12,599 $108 $12,707
City Council 500 1.079 %$6,300 $6,300 $6,300
Housing Policy/Homelessness 500 1.079 %$6,300 $6,300 $54 $6,354
Solid Waste Recycling 200 0.431 %$2,520 $2,520 $22 $2,542
Office of DEI 100 0.216 %$1,260 $1,260 $1,260
Engineering 600 1.294 %$7,559 $7,559 $65 $7,624
FD705 Whale Rock Fund 410 0.885 %$5,166 $5,166 $44 $5,210
FD602 Sewer Fund 3,364 7.258 %$42,383 $42,383 $362 $42,745
Disaster Assistance 100 0.216 %$1,260 $1,260 $11 $1,271
FD208 Tourism Bid Fund 175 0.378 %$2,205 $2,205 $19 $2,224
Community Services Group 350 0.755 %$4,410 $4,410 $4,410
Commissions & Committees 100 0.216 %$1,260 $1,260 $11 $1,271
Mobile Crisis Unit 100 0.217 %$1,254 $1,254 $8 $1,262
Total 46,350 100.000 %$583,965 $583,965 $3,796 $587,761
(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 414 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 223
Schedule 20.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 468,970 39.635 %$487,446 $487,446 $5,193 $492,639
Public Works Administration 453,837 38.356 %$471,717 $471,717 $471,717
Community Development Admin 143,631 12.139 %$149,290 $149,290 $1,590 $150,880
City Administration 7,361 0.622 %$7,651 $7,651 $7,651
Recreation Administration 78,411 6.627 %$81,500 $81,500 $868 $82,368
FD611 Parking Fund 2,819 0.238 %$2,930 $2,930 $31 $2,961
FD601 Water Fund 799 0.068 %$830 $830 $9 $839
FD602 Sewer Fund 27,406 2.315 %$28,486 $28,486 $304 $28,790
Total 1,183,234 100.000 %$1,229,850 $1,229,850 $7,995 $1,237,845
(A) Alloc basis:Direct to Police, Public Works and Community Development
Source:
Page 415 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 224
Schedule 20.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.062 %$846 $846 $846
Economic Development 777,420 2.213 %$30,358 $30,358 $246 $30,604
Natural Resource Protection 354,879 1.010 %$13,858 $13,858 $112 $13,970
Community Promotion 378,680 1.078 %$14,787 $14,787 $120 $14,907
City Attorney 238,702 0.680 %$9,321 $9,321 $9,321
City Clerk 94,599 0.269 %$3,694 $3,694 $3,694
Finance 496,744 1.414 %$19,398 $19,398 $19,398
Network Services 1,999,255 5.692 %$78,070 $78,070 $78,070
Information Services 80,314 0.229 %$3,136 $3,136 $3,136
Human Resources 800,822 2.280 %$31,272 $31,272 $31,272
Community Development Admin 148,163 0.422 %$5,786 $5,786 $47 $5,833
Commissions & Committees 4,520 0.013 %$177 $177 $1 $178
Planning 201,249 0.573 %$7,859 $7,859 $64 $7,923
Public Works Administration 69,914 0.199 %$2,730 $2,730 $2,730
Parks Maintenance 2,260,729 6.436 %$88,280 $88,280 $714 $88,994
Swim Center Maintenance 489,000 1.392 %$19,095 $19,095 $154 $19,249
Urban Forest Services 111,593 0.318 %$4,358 $4,358 $35 $4,393
Facilities Maintenance 801,496 2.282 %$31,298 $31,298 $31,298
Streets Maintenance 837,289 2.384 %$32,696 $32,696 $264 $32,960
Traffic Signals & Lighting 392,759 1.118 %$15,337 $15,337 $124 $15,461
Fleet 862,528 2.456 %$33,681 $33,681 $33,681
City Administration 276,174 0.786 %$10,784 $10,784 $10,784
Transportation/Plan Engineering 78,075 0.222 %$3,049 $3,049 $3,049
Recreation Administration 94,587 0.269 %$3,694 $3,694 $30 $3,724
Recreation Facilities 48,804 0.139 %$1,906 $1,906 $15 $1,921
Youth Services 155,407 0.442 %$6,069 $6,069 $49 $6,118
Community Services 158,527 0.451 %$6,190 $6,190 $50 $6,240
Aquatics 61,785 0.176 %$2,413 $2,413 $20 $2,433
Golf Course 266,288 0.758 %$10,398 $10,398 $84 $10,482
Patrol 227,753 0.648 %$8,894 $8,894 $72 $8,966
Investigations 45,999 0.131 %$1,796 $1,796 $15 $1,811
Police Support Services 209,290 0.596 %$8,173 $8,173 $66 $8,239
Neighborhood Services 47,634 0.136 %$1,860 $1,860 $15 $1,875
Traffic Safety 21,311 0.061 %$832 $832 $7 $839
Fire Administration 206,606 0.588 %$8,068 $8,068 $65 $8,133
Emergency Response 186,962 0.532 %$7,301 $7,301 $59 $7,360
Fire Apparatus Service 268,836 0.765 %$10,498 $10,498 $85 $10,583
Hazard Prevention 129,020 0.367 %$5,038 $5,038 $41 $5,079
Training Services 161,061 0.459 %$6,289 $6,289 $51 $6,340
Disaster Assistance 19,535 0.056 %$763 $763 $6 $769
FD208 Tourism Bid Fund 1,866,570 5.314 %$72,889 $72,889 $589 $73,478
Page 416 of 987
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03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premium
Detail page 225
Schedule 20.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,826,924 5.201 %$71,340 $71,340 $577 $71,917
FD602 Sewer Fund 3,941,034 11.220 %$153,895 $153,895 $1,245 $155,140
FD621Transit Fund 1,032,545 2.940 %$40,320 $40,320 $326 $40,646
FD705 Whale Rock Fund 1,094,505 3.116 %$42,740 $42,740 $346 $43,086
FD711 Hazardous Mat Task Force Fund 35,763 0.102 %$1,397 $1,397 $11 $1,408
Finance Non Departmental 241,600 0.688 %$9,434 $9,434 $9,434
CIP Project Engineering 176,029 0.501 %$6,874 $6,874 $6,874
Solid Waste Recycling 90,267 0.257 %$3,525 $3,525 $29 $3,554
Community Services Group 137,357 0.391 %$5,364 $5,364 $5,364
Building and Safety 606,387 1.726 %$23,679 $23,679 $192 $23,871
Stormwater and Flood Control 361,063 1.028 %$14,099 $14,099 $114 $14,213
FD206 Law Enforcement Grant Fund 22,373 0.064 %$874 $874 $7 $881
FD601 Water Fund 2,840,433 8.087 %$110,917 $110,917 $897 $111,814
Office of DEI 362,766 1.033 %$14,166 $14,166 $14,166
Engineering 85,110 0.242 %$3,324 $3,324 $27 $3,351
Housing Policy/Homelessness 483,819 1.377 %$18,893 $18,893 $153 $19,046
Mobile Crisis Unit 100,541 0.286 %$3,926 $3,926 $32 $3,958
Cultural Activities 348,269 0.992 %$13,600 $13,600 $110 $13,710
Finance Support Services 106,819 0.304 %$4,171 $4,171 $4,171
Wellness Program 49,456 0.141 %$1,931 $1,931 $1,931
Jack House 10,833 0.031 %$423 $423 $3 $426
Recruit Academy 9,472 0.027 %$370 $370 $3 $373
Fire Station 30,274 0.086 %$1,182 $1,182 $10 $1,192
FD202 Downtown Bid Fund 396,392 1.129 %$15,479 $15,479 $125 $15,604
FD212 San Luis Ranch CFD 9,145 0.026 %$357 $357 $3 $360
FD406 Public Safety Equip Replacement Fund 603,889 1.719 %$23,582 $23,582 $191 $23,773
FD701 General Agency Fund 255,084 0.726 %$9,961 $9,961 $81 $10,042
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.072 %$983 $983 $8 $991
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.026 %$357 $357 $3 $360
Ranger Program 56,962 0.162 %$2,224 $2,224 $18 $2,242
FD209 SB1186 CASP Certify Fund 2,106 0.006 %$82 $82 $1 $83
FD213 Avila Ranch CFE 41,673 0.119 %$1,627 $1,627 $13 $1,640
FD505 Affordable Housing Fund 3,499,890 9.964 %$136,669 $136,669 $1,105 $137,774
FD214 Avilia Ranch DPA Fund 100,000 0.285 %$3,905 $3,905 $32 $3,937
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.510 %$6,947 $6,947 $53 $7,000
Total 35,123,603 100.000 %$1,371,558 $1,371,558 $8,915 $1,380,473
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 417 of 987
IVA/Cap95
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City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 226
Schedule 20.009
2024
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
City Council $7,552 $406 $6,300 $846
City Administration $32,430 $5,176 $8,819 $7,651 $10,784
Office of DEI $22,225 $6,799 $1,260 $14,166
Community Services Group $12,348 $2,574 $4,410 $5,364
Finance Non Departmental $13,962 $4,528 $9,434
City Attorney $21,354 $4,474 $7,559 $9,321
City Clerk $11,137 $1,773 $5,670 $3,694
Finance $46,347 $9,310 $17,639 $19,398
Network Services $126,314 $37,472 $10,772 $78,070
Information Services $15,564 $1,505 $10,923 $3,136
Finance Support Services $6,173 $2,002 $4,171
Human Resources $58,881 $15,010 $12,599 $31,272
Wellness Program $2,858 $927 $1,931
Public Works Administration $487,096 $1,310 $11,339 $471,717 $2,730
Facilities Maintenance $52,620 $15,022 $6,300 $31,298
Fleet $55,517 $16,166 $5,670 $33,681
CIP Project Engineering $32,851 $3,299 $22,678 $6,874
Transportation/Plan Engineering $12,386 $1,463 $7,874 $3,049
Cultural Activities $20,290 $6,580 $13,710
Economic Development $46,563 $14,688 $1,271 $30,604
Natural Resource Protection $25,757 $6,704 $5,083 $13,970
Community Promotion $22,380 $7,155 $318 $14,907
Community Development Admin $165,866 $2,799 $6,354 $150,880 $5,833
Commissions & Committees $1,535 $86 $1,271 $178
Planning $24,432 $3,802 $12,707 $7,923
Engineering $12,583 $1,608 $7,624 $3,351
Building and Safety $54,388 $11,456 $19,061 $23,871
Housing Policy/Homelessness $34,541 $9,141 $6,354 $19,046
Parks Maintenance $148,226 $42,713 $16,519 $88,994
Swim Center Maintenance $29,759 $9,239 $1,271 $19,249
Urban Forest Services $9,044 $2,109 $2,542 $4,393
Streets Maintenance $64,027 $15,819 $15,248 $32,960
Traffic Signals & Lighting $25,423 $7,420 $2,542 $15,461
Stormwater and Flood Control $29,204 $6,821 $8,170 $14,213
Solid Waste Recycling $7,802 $1,706 $2,542 $3,554
Recreation Administration $92,962 $1,787 $5,083 $82,368 $3,724
Recreation Facilities $4,114 $922 $1,271 $1,921
Youth Services $19,219 $2,936 $10,165 $6,118
Community Services $14,318 $2,995 $5,083 $6,240
Ranger Program $13,484 $1,077 $10,165 $2,242
Page 418 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 227
Schedule 20.009
2024
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
Aquatics $4,871 $1,167 $1,271 $2,433
Golf Course $20,596 $5,031 $5,083 $10,482
Jack House $631 $205 $426
Police Administration $1,058,308 $19,891 $545,778 $492,639
Patrol $78,073 $4,303 $64,804 $8,966
Investigations $17,928 $869 $15,248 $1,811
Police Support Services $38,878 $3,955 $26,684 $8,239
Neighborhood Services $4,046 $900 $1,271 $1,875
Traffic Safety $5,053 $402 $3,812 $839
Fire Administration $557,814 $3,903 $545,778 $8,133
Emergency Response $69,343 $3,532 $58,451 $7,360
Hazard Prevention $15,775 $2,437 $8,259 $5,079
Training Services $9,383 $3,043 $6,340
Recruit Academy $552 $179 $373
Fire Apparatus Service $18,204 $5,079 $2,542 $10,583
Fire Station $1,764 $572 $1,192
Mobile Crisis Unit $7,119 $1,899 $1,262 $3,958
Disaster Assistance $2,409 $369 $1,271 $769
FD202 Downtown Bid Fund $23,094 $7,490 $15,604
FD206 Law Enforcement Grant Fund $1,303 $422 $881
FD208 Tourism Bid Fund $110,968 $35,266 $2,224 $73,478
FD209 SB1186 CASP Certify Fund $122 $39 $83
FD212 San Luis Ranch CFD $532 $172 $360
FD213 Avila Ranch CFE $2,427 $787 $1,640
FD214 Avilia Ranch DPA Fund $5,826 $1,889 $3,937
FD215 Affordable Housing BEGIN Loan Fund $10,374 $3,374 $7,000
FD406 Public Safety Equip Replacement Fund $35,183 $11,410 $23,773
FD505 Affordable Housing Fund $203,899 $66,125 $137,774
FD601 Water Fund $210,653 $53,666 $44,334 $839 $111,814
FD602 Sewer Fund $301,135 $74,460 $42,745 $28,790 $155,140
FD611 Parking Fund $129,116 $34,517 $19,721 $2,961 $71,917
FD621Transit Fund $63,267 $19,508 $3,113 $40,646
FD701 General Agency Fund $14,861 $4,819 $10,042
FD705 Whale Rock Fund $68,975 $20,679 $5,210 $43,086
FD711 Hazardous Mat Task Force Fund $2,083 $675 $1,408
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $1,467 $476 $991
FD715 Boysen Ranch Conserv Easemt Fund $532 $172 $360
Total $4,980,096 $682,461 $1,091,556 $587,761 $1,237,845 $1,380,473
Page 419 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 21.01
NATURAL RESOURCES PROTECTION
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Office of Sustainability and Natural Resources division and more specifically the Natural Resources Protection Program 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, Flood Control 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 Water and Sewer Funds.
Costs are allocated based on an agreed upon amount for services performed.
Page 420 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 229
Schedule 21.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:$1,108,266 $1,108,266
Total to be allocated $1,108,266 $1,108,266
Page 421 of 987
IVA/Cap95
03/10/25
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 230
Schedule 21.003
2024
Total General & Admin Natural Resources - General
Government
Program Support
Wages & Benefits
SALARIES & WAGES $528,880 $528,880
FRINGE BENEFITS $224,507 $224,507
Other Expense and Cost
SERVICES & SUPPLIES $354,879 $354,879
Departmental Expenditures $1,108,266 $1,108,266
Functional Cost $1,108,266 $1,108,266
Allocable Costs $1,108,266 $1,108,266
Unallocated ($1,108,266)($1,108,266)
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 422 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 231
Schedule 21.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 813 33.320 %($813)($813)($813)
FD602 Sewer Fund 1,627 66.680 %($1,627)($1,627)($1,627)
Subtotal 2,440 100.000 %($2,440)($2,440)($2,440)
Direct Billed $2,440 $2,440 $2,440
Total 2,440 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:Accounting
Page 423 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 232
Schedule 21.005
2024
Total Program Support
FD601 Water Fund ($813) ($813)
FD602 Sewer Fund ($1,627) ($1,627)
Subtotal ($2,440)($2,440)
Direct Billed $2,440 $2,440
Total
Page 424 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
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, and recycled water systems. 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 425 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 234
Schedule 22.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Allocated additions:
1015001 - Public Works Administration $24,391 $6,953 $31,344
Total allocated additions:$24,391 $6,953 $31,344 $31,344
Total to be allocated $24,391 $6,953 $31,344
Page 426 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Schedule of costs to be
allocated by function
Detail page 235
Schedule 22.003
2024
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 $24,391 $24,391
Functional Cost $24,391 $24,391
Allocable Costs $24,391 $24,391
Unallocated ($24,391)($24,391)
1st Allocation
Additions: 2nd
Other $6,953 $6,953
Functional Cost $6,953 $6,953
Allocable Costs $6,953 $6,953
Unallocated ($6,953)($6,953)
2nd Allocation
Total allocated
Page 427 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 236
Schedule 22.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 %($31,543)($31,543)($31,543)
FD602 Sewer Fund 50 50.000 %($31,543)($31,543)($31,543)
Subtotal 100 100.000 %($63,086)($63,086)($63,086)
Direct Billed $63,086 $63,086 $63,086
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development Review
Source:
Page 428 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 237
Schedule 22.005
2024
Total Utility Services
FD601 Water Fund ($31,543) ($31,543)
FD602 Sewer Fund ($31,543) ($31,543)
Subtotal ($63,086)($63,086)
Direct Billed $63,086 $63,086
Total
Page 429 of 987
City of San Luis Obispo, CA
Central Service Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 23.01
SOLID WASTE AND RECYCLING
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Solid Waste and Recycling division oversees the safe collection, recycling, and disposal of unwanted materials generated within City limits and
oversees the City’s compliance efforts with Federal, State, and local laws and regulations. Although the division falls under the City’s Utilities
Department, it is funded by the City’s General Fund and AB 939 grant funding. Therefore, expenses for the supervision/support and maintenance of
the building Solid Waste and Recycling staff work in are being accounted for through the Cost Allocation Plan. Support was developed as follows:
Supervision and Financial Support – These costs are for the supervision provided by the Utilities Director and the support services the
Utilities Financial Analyst provide who are funded by the Water Fund, Sewer Fund, and Whale Rock Fund. Costs attributed to the Solid
Waste and Recycling division are based on the percentage of total operating expenditures for the division compared to the total operating
expenditures of the Water Fund, Sewer Fund, and Whale Rock Fund.
Building Maintenance – These costs are the share of Utility Fund Facilities Maintenance charges based on the number of full time
equivalent (FTE) employees the division has within the 879 Morro Street facility.
Costs are allocated based on the following:
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 Solid Waste and
Recycling.
Page 430 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Costs to be allocated
Detail page 239
Schedule 23.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Total to be allocated
Page 431 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Schedule of costs to be
allocated by function
Detail page 240
Schedule 23.003
2024
Total General & Admin Solid Waste Recycling Utility Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES
Functional Cost
Allocable Costs
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 432 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Detail allocation of
Utility Services
Detail page 241
Schedule 23.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 4,286 42.860 %($4,559)($4,559)($4,559)
FD602 Sewer Fund 4,796 47.960 %($5,102)($5,102)($5,102)
FD705 Whale Rock Fund 918 9.180 %($977)($977)($977)
Subtotal 10,000 100.000 %($10,638)($10,638)($10,638)
Direct Billed $10,638 $10,638 $10,638
Total 10,000 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:
Page 433 of 987
IVA/Cap95
03/10/25
City of San Luis Obispo, CA Central Service Cost Allocation
Solid Waste Recycling (Utilities Services)
Departmental Cost
Allocation Summary
Detail page 242
Schedule 23.005
2024
Total Utility Services
FD601 Water Fund ($4,559) ($4,559)
FD602 Sewer Fund ($5,102) ($5,102)
FD705 Whale Rock Fund ($977) ($977)
Subtotal ($10,638)($10,638)
Direct Billed $10,638 $10,638
Total
Page 434 of 987
CITY OF SAN LUIS OBISPO, CA
2 CFR PART 200
COST ALLOCATION PLAN
Fiscal Year 2024
Prepared March 14, 2025
1870 Divot Road
Carson City, NV 89701
775-883-3182
www.costplans.com
email: mahoney@costplans.com
Page 435 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
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, 2024. Statistics used to allocate costs were taken from FY2024 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 436 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
FORMAT
A Table of Contents is included at the beginning of the Plan. The allocation of costs has been accomplished in the same order as shown in the
Table of Contents. The Table of Contents also permits the ready identification of the following summary data and sections of the Plan:
Summary Data – Three summary schedules are provided at the beginning of the Plan:
1. Allocated Costs by Department (Schedule A) – provides the costs allocated from each central service to each operating department.
The central service departments are listed on the left side of the page and the operating programs detailed in the plan are listed
across the top. With a total at the bottom of the page.
2. Summary of Allocated Costs (Schedule C) – summarizes the costs allocated from each central service. The column labeled “Total
Expenditures” is the total costs of the central service department. The column labeled “Cost Adjustments” are any costs added or
deducted from the central service. The column labeled “Total Allocated” is the amount allocated to each operating department (this
agrees with Schedule A).
3. Summary of Allocation Bases (Schedule E) – provides the bases used to allocate the costs for each function of every central service.
Sections – sections on each central service are presented in the following format:
1. Nature and Extent of Services – a narrative description of the central service and each function that was identified. Also described
are the allocation bases used for each function and any other relevant information on expenditures.
2. Costs to be Allocated – presents the total costs to be allocated based on actual expenditures from the financial statements. Allocated
additions represent costs allocated to a central service from other central services.
Page 437 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
FORMAT (Continued)
1. Costs to be Allocated by Function – costs for each Central Service are functionalized to the extent deemed necessary to insure the
application of allocation basis which most closely correlate with the benefits derived by receiving programs. Total costs allocated
are the same as reflected on the previous schedule. Functions of the central services are listed across the top of the page and a
detailed schedule is provided on each function.
2. Detail Allocation – detailed schedule of the allocation of each function is provided on all allocated functions except for General
Administration. Costs of General Administration are re-allocated to all other agency functions based on functional costs unless
otherwise noted.
3. Departmental Cost Allocation Summary – provides a summary of the costs allocated by function. The programs that received
allocations are listed on the left side of the page and the central service functions are listed across the top.
INTERVIEWS
Through discussions and review with Departmental staff, Mahoney & Associates Consulting, LLC established functions performed by central service
departments and costs associated with each function. It was the primary objective of Mahoney & Associates to use data representative of services
provided to users while still adhering to the specifications of the 2 CFR Part 200 cost principles.
Page 438 of 987
This Page Intentionally Left Blank
Page 439 of 987
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 2024 (July 1, 2023 through June 30, 2024) 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 440 of 987
Page 441 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Table of Contents
Schedule TOC.001
2024
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 Administration
Narrative 2.01
Costs to be Allocated 2.02 34
Costs by Function 2.03 35
Detail Allocation - Citywide Administration 2.04 36
Detail Allocation - Netwok Services & Info Services 2.05 39
Detail Allocation - Economic Development 2.06 40
Detail Allocation - Natural Resource Planning 2.07 41
Detail Allocation - Office of Diversity, Equity and Inclusion 2.08 42
Allocation Summary 2.09 43
Community Services Group
Narrative 3.01
Costs to be Allocated 3.02 47
Costs by Function 3.03 48
Detail Allocation - Project Supervision 3.04 49
Allocation Summary 3.05 50
Finance Non Departmental
Narrative 4.01
Costs to be Allocated 4.02 52
Costs by Function 4.03 53
Detail Allocation - Non Departmental 4.04 54
Detail Allocation - Direct Dept Exp 4.05 57
Allocation Summary 4.06 58
City Attorney
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Table of Contents
Schedule TOC.002
2024
Schedule Page
Narrative 5.01
Costs to be Allocated 5.02 61
Costs by Function 5.03 62
Detail Allocation - General City Attorney 5.04 63
Detail Allocation - Direct Departmental Expenses 5.05 66
Allocation Summary 5.06 67
City Clerk
Narrative 6.01
Costs to be Allocated 6.02 70
Costs by Function 6.03 71
Detail Allocation - City Clerk Services 6.04 72
Detail Allocation - Public Counter/Main City Phone 6.05 73
Allocation Summary 6.06 75
Finance
Narrative 7.01
Costs to be Allocated 7.02 78
Costs by Function 7.03 79
Detail Allocation - Accounts Payable 7.04 80
Detail Allocation - Payroll 7.05 83
Detail Allocation - Purchasing 7.06 85
Detail Allocation - General Finance 7.07 88
Detail Allocation - Cashier 7.08 91
Detail Allocation - Budget 7.09 92
Allocation Summary 7.10 95
Network Services
Narrative 8.01
Costs to be Allocated 8.02 99
Costs by Function 8.03 100
Detail Allocation - Network Services & Desktop Support 8.04 102
Detail Allocation - Enterprise Apps 8.05 104
Detail Allocation - MDC Support 8.06 106
Detail Allocation - Tablet Support 8.07 107
Detail Allocation - Server Support 8.08 109
Detail Allocation - Network Support 8.09 111
Detail Allocation - Radios 8.10 113
Detail Allocation - Telemetry 8.11 114
Detail Allocation - Cellular Data Services 8.12 115
Detail Allocation - Telephones 8.13 117
Detail Allocation - Cuesta 8.14 119
Detail Allocation - South Hills 8.15 120
Detail Allocation - Tassajara 8.16 121
Detail Allocation - Direct Dept Exp 8.17 122
Allocation Summary 8.18 123
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Table of Contents
Schedule TOC.003
2024
Schedule Page
Information Services
Narrative 9.01
Costs to be Allocated 9.02 128
Costs by Function 9.03 129
Detail Allocation - Information Services 9.04 130
Detail Allocation - Enterprise Apps 9.05 131
Allocation Summary 9.06 133
Finance Support Services
Narrative 10.01
Costs to be Allocated 10.02 136
Costs by Function 10.03 137
Detail Allocation - General Support Services 10.04 138
Allocation Summary 10.05 141
Human Resources
Narrative 11.01
Costs to be Allocated 11.02 144
Costs by Function 11.03 145
Detail Allocation - Human Resources 11.04 146
Detail Allocation - Other Direct Exp 11.05 148
Detail Allocation - Tiution Reimbursement 11.06 149
Allocation Summary 11.07 150
Wellness Program
Narrative 12.01
Costs to be Allocated 12.02 153
Costs by Function 12.03 154
Detail Allocation - Wellness Program 12.04 155
Detail Allocation - Other Direct Exp 12.05 157
Detail Allocation - Police/Fire 12.06 158
Allocation Summary 12.07 159
Public Works Administration
Narrative 13.01
Costs to be Allocated 13.02 162
Costs by Function 13.03 163
Detail Allocation - Deputy Director/City Engineer 13.04 164
Detail Allocation - Director 13.05 165
Detail Allocation - Enterprise Funds 13.06 166
Allocation Summary 13.07 167
Facilities Maintenance
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Table of Contents
Schedule TOC.004
2024
Schedule Page
Narrative 14.01
Costs to be Allocated 14.02 169
Costs by Function 14.03 170
Detail Allocation - Water/Sewer/Janitorial - City Hall 14.04 171
Detail Allocation - Water/Sewer/Janitorial - 919 Palm Street 14.05 172
Detail Allocation - Water/Sewer - Corp Yard 14.06 173
Detail Allocation - Janitorial - Corp Yard 14.07 174
Detail Allocation - Electric/Gas/Trash 14.08 175
Detail Allocation - Janitorial - Direct 14.09 177
Detail Allocation - Water/Sewer Direct 14.10 178
Detail Allocation - Building Maintenance 14.11 179
Allocation Summary 14.12 181
Fleet
Narrative 15.01
Costs to be Allocated 15.02 184
Costs by Function 15.03 185
Detail Allocation - Fleet 15.04 186
Detail Allocation - Fuel 15.05 187
Allocation Summary 15.06 188
CIP Project Engineering
Narrative 16.01
Costs to be Allocated 16.02 190
Costs by Function 16.03 191
Detail Allocation - Project Engineering 16.04 192
Allocation Summary 16.05 193
Transportation/Plan Engineering
Narrative 17.01
Costs to be Allocated 17.02 195
Costs by Function 17.03 196
Detail Allocation - Parking 17.04 197
Detail Allocation - Transit 17.05 198
Detail Allocation - Development Review 17.06 199
Detail Allocation - Long Range Plan 17.07 200
Allocation Summary 17.08 201
Insurance ISF Fund
Narrative 18.01
Costs to be Allocated 18.02 203
Costs by Function 18.03 204
Detail Allocation - Risk Management 18.04 205
Detail Allocation - WComp Premiums - PS 18.05 208
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Table of Contents
Schedule TOC.005
2024
Schedule Page
Detail Allocation - WC Premiums 18.06 209
Detail Allocation - Liability Premiums - Direct 18.07 211
Detail Allocation - Liability Premium 18.08 212
Allocation Summary 18.09 214
Natural Resources Protection (Utility Services)
Narrative 19.01
Costs to be Allocated 19.02 217
Costs by Function 19.03 218
Detail Allocation - Program Support 19.04 219
Allocation Summary 19.05 220
Eng Dev Review (Utility Services)
Narrative 20.01
Costs to be Allocated 20.02 222
Costs by Function 20.03 223
Detail Allocation - Utility Services 20.04 224
Allocation Summary 20.05 225
Solid Waste Recycling (Utilities Services)
Narrative 21.01
Costs to be Allocated 21.02 227
Costs by Function 21.03 228
Detail Allocation - Utility Services 21.04 229
Allocation Summary 21.05 230
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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
2024
Central Service Departments City Council Cultural
Activities
Econ Dev Nat Res
Protection
Tour/Bid Promo Office of DEI Comm
Promotion
Comm Dev
Admin
Commissions &
Comm
Building Charge $6,337 $279 $253 $1,925 $542 $14,647
City Administration $2,787 $4,280 $89,387 $90,663 $84,557 $5,073 $11,575 $132
Community Services Group $216,337
Finance Non Departmental $100 $1,622 $3,620 $1,652 $1,690 $1,763 $690 $21
City Attorney $2,934 $4,505 $12,994 $14,337 $7,911 $5,341 $12,187 $139
City Clerk $782 $157 $625 $157 $39 $72,807 $157
Finance $9,268 $6,456 $19,377 $20,478 $11,444 $8,597 $18,055 $1,313
Network Services $34,704 $6,116 $22,996 $4,805 $7,136 $1,261 $42,033 $3,589
Information Services $8,276 $1,655 $6,621 $1,655 $413 $316,161 $1,655
Finance Support Services $219 $336 $969 $1,070 $590 $399 $909 $11
Human Resources $24,457 $4,891 $19,566 $4,891 $1,223 $24,457 $4,891
Wellness Program $297 $59 $238 $59 $15 $297 $59
Public Works Administration
Facilities Maintenance $33,075 $1,453 $1,321 $10,047 $2,829 $42,071
Fleet $5,805
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $7,604 $20,262 $46,500 $25,723 $22,374 $22,349 $165,632 $1,532
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $130,840 $39,193 $187,299 $221,746 $4,805 $145,835 $46,473 $937,858 $13,499
Proposed Costs $130,840 $39,193 $187,299 $221,746 $4,805 $145,835 $46,473 $937,858 $13,499
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 2
Schedule A.002
2024
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 $6,168 $3,522 $9,793 $3,771 $580 $4,352
City Administration $18,696 $10,749 $33,068 $13,899 $46,998 $7,704 $3,389 $26,532 $7,885
Community Services Group
Finance Non Departmental $937 $396 $2,824 $2,252 $10,528 $2,277 $520 $3,899 $1,829
City Attorney $20,021 $11,318 $40,934 $14,634 $49,482 $8,111 $3,569 $27,935 $8,301
City Clerk $1,564 $939 $2,347 $782 $2,034 $157 $313 $1,877 $313
Finance $28,864 $16,296 $50,359 $23,378 $80,566 $16,486 $6,652 $46,091 $13,084
Network Services $70,278 $43,251 $114,996 $25,801 $105,267 $9,917 $23,533 $87,739 $26,799
Information Services $16,552 $9,931 $24,829 $8,276 $21,518 $1,655 $3,310 $19,863 $3,310
Finance Support Services $1,468 $844 $2,597 $1,091 $3,691 $605 $266 $2,084 $619
Human Resources $48,914 $29,348 $73,371 $24,457 $63,588 $4,891 $9,783 $58,697 $9,783
Wellness Program $594 $357 $891 $297 $772 $59 $119 $712 $119
Public Works Administration $291,309 $91,511 $238,129 $260,821 $107,575
Facilities Maintenance $17,716 $10,117 $28,129 $17,115 $2,633 $19,748
Fleet $9,086 $35,186 $168,630 $1,241 $35,971 $296,158 $27,447
CIP Project Engineering
Transportation/Plan Engineering $273,971 $195,352
Insurance ISF Fund $24,397 $12,565 $54,312 $34,494 $148,026 $29,720 $9,030 $63,941 $25,388
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $539,226 $344,985 $473,636 $149,361 $1,013,295 $174,334 $337,797 $920,449 $232,452
Proposed Costs $539,226 $344,985 $473,636 $149,361 $1,013,295 $174,334 $337,797 $920,449 $232,452
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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
2024
Central Service Departments Parking Admin Stormwater/Flo
od Control
Solid Waste
Rec
Rec Admin Rec Facilities Youth Services Community
Services
Ranger
Program
Aquatics
Building Charge
City Administration $231 $15,243 $5,059 $10,616 $4,150 $16,618 $7,523 $10,279 $8,010
Community Services Group $20,961 $151,548
Finance Non Departmental $1,682 $421 $441 $227 $724 $738 $265 $288
City Attorney $243 $16,049 $5,327 $15,186 $4,369 $17,497 $7,921 $10,823 $8,433
City Clerk $1,006 $313 $15,030 $157 $1,252 $625 $1,252 $157
Finance $189 $23,863 $7,602 $16,149 $5,680 $26,014 $14,436 $20,332 $9,077
Network Services $39,695 $12,124 $27,328 $15,189 $69,154 $30,559 $54,989 $24,564
Information Services $46,718 $3,310 $23,207 $1,655 $13,242 $6,621 $13,242 $1,655
Finance Support Services $18 $1,197 $398 $834 $326 $1,305 $591 $807 $629
Human Resources $31,451 $9,783 $88,058 $4,891 $39,131 $19,566 $39,131 $4,891
Wellness Program $382 $119 $238 $59 $476 $238 $476 $59
Public Works Administration $166,843
Facilities Maintenance $50,434 $352,138 $108,200
Fleet $28,850 $11,515 $75,104 $2,754
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $29,166 $7,790 $92,832 $4,108 $19,193 $14,299 $13,466 $4,864
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $681 $402,145 $73,207 $503,416 $392,949 $204,606 $103,117 $240,166 $173,581
Proposed Costs $681 $402,145 $73,207 $503,416 $392,949 $204,606 $103,117 $240,166 $173,581
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 4
Schedule A.004
2024
Central Service Departments Golf Course Jack House Police Admin Patrol Investigations Police Support
Svc
Neighborhood
Svcs
Traffic Safety Fire Admin
Building Charge
City Administration $9,040 $134 $30,459 $158,867 $39,327 $41,916 $3,534 $11,527 $14,598
Community Services Group
Finance Non Departmental $1,240 $51 $4,903 $1,060 $214 $974 $222 $99 $962
City Attorney $9,518 $141 $34,172 $167,266 $41,406 $44,132 $3,721 $12,136 $17,884
City Clerk $625 $15,500 $7,979 $1,877 $3,286 $157 $470 $29,435
Finance $17,907 $261 $52,895 $189,310 $46,337 $59,861 $4,627 $13,227 $24,096
Network Services $29,234 $95,265 $481,741 $108,804 $133,619 $20,408 $29,914 $94,010
Information Services $6,621 $113,594 $84,416 $19,863 $34,760 $1,655 $4,966 $59,905
Finance Support Services $710 $11 $2,392 $12,477 $3,089 $3,292 $278 $905 $1,147
Human Resources $19,566 $110,317 $252,155 $58,697 $102,719 $4,891 $14,674 $23,333
Wellness Program $238 $4,654 $18,464 $4,343 $7,603 $361 $1,086 $1,448
Public Works Administration
Facilities Maintenance $50,100 $50,830 $50,830 $50,830 $101,658 $50,830 $50,830 $84,089
Fleet $33,028 $44,570 $276,115 $115,967 $13,245 $12,287 $37,221
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $20,568 $631 $1,056,968 $77,965 $17,903 $38,823 $4,041 $5,047 $557,179
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $148,295 $51,329 $1,616,519 $1,778,645 $508,657 $585,888 $107,012 $182,102 $908,086
Proposed Costs $148,295 $51,329 $1,616,519 $1,778,645 $508,657 $585,888 $107,012 $182,102 $908,086
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 5
Schedule A.005
2024
Central Service Departments Emergency
Response
Hazard
Prevention
Training
Services
Recruit
Academy
Fire Apparatus Fire Station Fac
Sup
Moble Crisis
Unit
Disaster Assist FD201 Local
Sales Tax
Building Charge
City Administration $155,909 $12,409 $1,979 $117 $6,674 $372 $1,969 $1,983
Community Services Group
Finance Non Departmental $871 $601 $750 $44 $1,252 $141 $468 $91
City Attorney $164,152 $13,065 $2,083 $122 $7,026 $392 $2,074 $2,088
City Clerk $7,197 $1,016 $313 $158 $157
Finance $182,120 $19,293 $4,697 $200 $13,479 $2,059 $4,273 $3,277 $43
Network Services $384,612 $62,419 $327 $12,029 $5,040 $5,008
Information Services $76,140 $10,759 $3,310 $1,658 $1,655
Finance Support Services $12,245 $975 $155 $10 $524 $29 $155 $156
Human Resources $229,540 $31,794 $9,783 $4,893 $4,891
Wellness Program $16,654 $2,353 $725 $362 $361
Public Works Administration
Facilities Maintenance $74,423 $74,423 $74,423
Fleet
CIP Project Engineering
Transportation/Plan Engineering
Insurance ISF Fund $69,247 $15,755 $9,371 $551 $18,178 $1,761 $7,116 $2,406
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $1,373,110 $244,862 $93,785 $1,044 $73,293 $4,754 $28,166 $22,073 $43
Proposed Costs $1,373,110 $244,862 $93,785 $1,044 $73,293 $4,754 $28,166 $22,073 $43
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 6
Schedule A.006
2024
Central Service Departments FD202
Downtown Bid
FD206 Law
Enforc Grant
FD208 Tourism
Bid
FD209 CASP
Certify
FD212 SL
Ranch CFD
FD213 Avila
Ranch CFE
FD214 Avilia
Ranch DPA
FD215 Aff
Housing BEGIN
FD401 Cap
Outlay
Building Charge $205
City Administration $4,870 $1,073 $26,131 $26 $113 $513 $1,228 $2,183
Community Services Group
Finance Non Departmental $1,846 $104 $8,691 $10 $43 $194 $466 $825
City Attorney $5,128 $1,130 $27,512 $28 $119 $539 $1,293 $2,296
City Clerk $273
Finance $7,432 $1,124 $41,031 $143 $200 $1,003 $1,881 $3,305 $7,814
Network Services $6,281
Information Services $2,896
Finance Support Services $383 $84 $2,052 $2 $9 $41 $96 $170
Human Resources $8,560
Wellness Program $104
Public Works Administration
Facilities Maintenance $1,071
Fleet
CIP Project Engineering $157,968
Transportation/Plan Engineering
Insurance ISF Fund $23,062 $1,302 $110,818 $122 $532 $2,425 $5,818 $10,354
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
Subtotal $42,721 $4,817 $235,625 $331 $1,016 $4,715 $10,782 $19,133 $165,782
Proposed Costs $42,721 $4,817 $235,625 $331 $1,016 $4,715 $10,782 $19,133 $165,782
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Allocated Costs by Department
Summary page 7
Schedule A.007
2024
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 $2,176 $2,175
City Administration $7,420 $43,004 $101,610 $115,609
Community Services Group $77,363 $80,412
Finance Non Departmental $2,812 $16,298 $13,227 $18,352
City Attorney $7,812 $45,277 $106,982 $121,720
City Clerk $24,665 $19,668
Finance $1,530 $1,117 $886 $11,381 $6 $64,776 $534 $191,364 $215,459
Network Services $246,839 $243,095
Information Services $127,621 $127,211
Finance Support Services $582 $3,377 $7,980 $9,080
Human Resources $172,762 $164,546
Wellness Program $2,072 $1,998
Public Works Administration $24,410 $24,040
Facilities Maintenance $47,639 $47,638
Fleet $149,840 $200,136
CIP Project Engineering $83,680 $65,748 $152,034 $115,590
Transportation/Plan Engineering
Insurance ISF Fund $35,136 $203,626 $210,369 $300,725
Natural Resources Protection (Utility Services)($813) ($1,627)
Eng Dev Review (Utility Services)($31,543) ($31,543)
Solid Waste Recycling (Utilities Services)($4,559) ($5,102)
Subtotal $1,530 $1,117 $84,566 $65,143 $6 $376,358 $66,282 $1,622,038 $1,769,182
Proposed Costs $1,530 $1,117 $84,566 $65,143 $6 $376,358 $66,282 $1,622,038 $1,769,182
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Allocated Costs by Department
Summary page 8
Schedule A.008
2024
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 $19,772
City Administration $46,912 $17,478 $3,134 $21,768 $507 $310 $112
Community Services Group $110,264 $24,137 $6,987
Finance Non Departmental $8,508 $4,808 $1,188 $5,097 $167 $117 $43
City Attorney $49,392 $18,402 $3,300 $22,919 $534 $326 $119
City Clerk $24,036 $26,793 $641
Finance $96,144 $30,227 $4,871 $34,511 $1,161 $465 $207 $106,643
Network Services $135,887 $51,883 $49,815 $130,019
Information Services $48,702 $6,959 $24,825 $19,281
Finance Support Services $3,684 $1,372 $246 $1,710 $40 $25 $9
Human Resources $77,067 $11,984 $20,055 $329
Wellness Program $922 $145 $244
Public Works Administration $183,161 $65,044
Facilities Maintenance $41,340 $984 $25,967
Fleet $20,755 $26,531 $41,951
CIP Project Engineering $358,514 $73,434 $13,661 $13,235
Transportation/Plan Engineering $50,713 $48,313
Insurance ISF Fund $128,942 $63,183 $14,841 $68,882 $2,081 $1,465 $531
Natural Resources Protection (Utility Services)
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)($977)
Subtotal $1,384,943 $445,146 $27,580 $296,669 $4,490 $2,708 $1,021 $357,197
Proposed Costs $1,384,943 $445,146 $27,580 $296,669 $4,490 $2,708 $1,021 $357,197
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Allocated Costs by Department
Summary page 9
Schedule A.009
2024
Central Service Departments Subtotal Direct Billed Unallocated Total
Building Charge $76,497 $76,497
City Administration $1,419,918 $1,419,918
Community Services Group $688,009 $688,009
Finance Non Departmental $138,145 $138,145
City Attorney $1,266,707 $1,266,707
City Clerk $269,088 $128,944 $398,032
Finance $1,963,283 $207,659 $2,170,942
Network Services $3,230,072 $3,230,072
Information Services $1,332,127 $1,332,127
Finance Support Services $93,365 $93,365
Human Resources $1,966,666 $1,966,666
Wellness Program $71,128 $71,128
Public Works Administration $1,452,843 $1,452,843
Facilities Maintenance $1,574,931 $1,574,931
Fleet $1,669,393 $1,669,393
CIP Project Engineering $1,033,864 $257,197 $2,951,499 $4,242,560
Transportation/Plan Engineering $568,349 $932,046 $1,500,395
Insurance ISF Fund $3,987,291 $3,987,291
Natural Resources Protection (Utility Services) ($2,440) $2,440 $1,108,266 $1,108,266
Eng Dev Review (Utility Services) ($63,086) $63,086 $30,699 $30,699
Solid Waste Recycling (Utilities Services) ($10,638) $10,638
Subtotal $22,725,512 $333,361 $5,359,113 $28,417,986
Proposed Costs $22,725,512 $333,361 $5,359,113 $28,417,986
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 10
Schedule C.001
2024
Departments Total Expenditures Cost Adjustments Total Allocated
Building Charge $145,706
City Administration $1,537,622 ($58,125)
Community Services Group $829,900
Finance Non Departmental $299,703 ($123,379)
City Attorney $1,470,929 ($113,379)
City Clerk $605,003
Finance $2,277,595
Network Services $3,420,042
Information Services $1,457,278
Finance Support Services $106,819
Human Resources $2,121,968 ($19,587)
Wellness Program $49,456
Public Works Administration $1,576,621
Facilities Maintenance $1,450,118
Fleet $1,391,774
CIP Project Engineering $2,803,107 $257,197
Transportation/Plan Engineering $1,062,962
Insurance ISF Fund $4,760,390
Natural Resources Protection (Utility Services) $1,108,266
Eng Dev Review (Utility Services)
Solid Waste Recycling (Utilities Services)
City Council $130,840
Cultural Activities $39,193
Economic Development $187,299
Natural Resource Protection $221,746
Tourism and Bid Promotion $4,805
Office of DEI $145,835
Community Promotion $46,473
Community Development Admin $937,858
Commissions & Committees $13,499
Planning $539,226
Engineering $344,985
Building and Safety $473,636
Housing Policy/Homelessness $149,361
Parks Maintenance $1,013,295
Swim Center Maintenance $174,334
Urban Forest Services $337,797
Streets Maintenance $920,449
Traffic Signals & Lighting $232,452
Parking Admin $681
Stormwater and Flood Control $402,145
Solid Waste Recycling $73,207
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 11
Schedule C.002
2024
Departments Total Expenditures Cost Adjustments Total Allocated
Recreation Administration $503,416
Recreation Facilities $392,949
Youth Services $204,606
Community Services $103,117
Ranger Program $240,166
Aquatics $173,581
Golf Course $148,295
Jack House $51,329
Police Administration $1,616,519
Patrol $1,778,645
Investigations $508,657
Police Support Services $585,888
Neighborhood Services $107,012
Traffic Safety $182,102
Fire Administration $908,086
Emergency Response $1,373,110
Hazard Prevention $244,862
Training Services $93,785
Recruit Academy $1,044
Fire Apparatus Service $73,293
Fire Station $4,754
Mobile Crisis Unit $28,166
Disaster Assistance $22,073
FD201 Local Sales Tax Fund $43
FD202 Downtown Bid Fund $42,721
FD206 Law Enforcement Grant Fund $4,817
FD208 Tourism Bid Fund $235,625
FD209 SB1186 CASP Certify Fund $331
FD212 San Luis Ranch CFD $1,016
FD213 Avila Ranch CFE $4,715
FD214 Avilia Ranch DPA Fund $10,782
FD215 Affordable Housing BEGIN Loan Fund $19,133
FD401 Capital Outlay Engineering $165,782
FD402 Fleet Replace $1,530
FD403 Info Tech Replacement Fund $1,117
FD404 Major Facility Replacement Fund $84,566
FD406 Public Safety Equip Replacement Fund $65,143
FD504 LOVR Impact Fee Fund $6
FD505 Affordable Housing Fund $376,358
FD507 Transportation Impact Fee Fund $66,282
FD601 Water Fund $1,622,038
FD602 Sewer Fund $1,769,182
FD611 Parking Fund $1,384,943
Page 457 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of Allocated Costs
Summary page 12
Schedule C.003
2024
Departments Total Expenditures Cost Adjustments Total Allocated
FD621Transit Fund $445,146
FD701 General Agency Fund $27,580
FD705 Whale Rock Fund $296,669
FD711 Hazardous Mat Task Force Fund $4,490
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $2,708
FD715 Boysen Ranch Conserv Easemt Fund $1,021
All Other $357,197
Unallocated $5,359,113
Direct Billed $333,361
Total $28,329,553 $88,433 $28,417,986
Page 458 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 13
Schedule D.001
2024
Departments Building
Charge
City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
Schedule: 1.007 2.009 3.005 4.006 5.006 6.006 7.010 8.018 9.006
Building Charge ($145,706) $0 $0 $0 $0 $0 $0 $0 $0
City Administration $2,376 ($1,800,119) $0 $7,535 $17,256 $92,996 $25,276 $42,868 $51,404
Community Services Group $1,632 $10,197 ($922,384) $567 $9,313 $475 $12,299 $19,022 $5,422
Finance Non Departmental $0 $3,682 $0 ($202,049) $3,363 $0 $4,456 $0 $0
City Attorney $2,875 $18,073 $0 $14,959 ($1,595,259) $61,526 $21,852 $34,803 $19,580
City Clerk $2,295 $7,434 $0 $441 $7,827 ($712,617) $11,948 $27,334 $6,972
Finance $8,958 $27,986 $0 $2,313 $29,465 $33,402 ($2,645,044) $88,034 $21,689
Network Services $4,366 $74,335 $0 $9,310 $44,244 $1,337 $65,543 ($3,903,901) $57,687
Information Services $1,393 $50,217 $0 $374 $18,852 $1,357 $25,616 $72,009 ($1,690,628)
Finance Support Services $0 $1,312 $0 $497 $1,382 $0 $2,613 $0 $0
Human Resources $0 $26,072 $0 $3,729 $27,451 $39,977 $43,409 $62,623 $16,552
Wellness Program $0 $607 $0 $230 $640 $0 $971 $0 $0
Public Works Administration $19,028 $19,372 $234,375 $326 $20,396 $78,235 $28,107 $80,229 $123,331
Facilities Maintenance $3,728 $17,818 $0 $3,732 $18,760 $782 $54,777 $47,335 $8,276
Fleet $484 $17,101 $0 $4,016 $18,005 $704 $33,279 $32,805 $7,449
CIP Project Engineering $21,644 $34,442 $0 $820 $36,263 $2,816 $50,495 $122,227 $29,794
Transportation/Plan Engineering $430 $13,061 $0 $363 $13,751 $978 $18,774 $44,540 $10,345
Insurance ISF Fund $0 $58,492 $0 $14,692 $61,584 $0 $74,687 $0 $0
Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Dev Review (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
City Council $6,337 $2,787 $0 $100 $2,934 $782 $9,268 $34,704 $8,276
Cultural Activities $279 $4,280 $0 $1,622 $4,505 $0 $6,456 $0 $0
Economic Development $253 $89,387 $0 $3,620 $12,994 $157 $19,377 $6,116 $1,655
Natural Resource Protection $1,925 $90,663 $0 $1,652 $14,337 $625 $20,478 $22,996 $6,621
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $4,805 $0
Office of DEI $542 $84,557 $0 $1,690 $7,911 $157 $11,444 $7,136 $1,655
Community Promotion $0 $5,073 $0 $1,763 $5,341 $39 $8,597 $1,261 $413
Community Development Admin $14,647 $11,575 $216,337 $690 $12,187 $72,807 $18,055 $42,033 $316,161
Commissions & Committees $0 $132 $0 $21 $139 $157 $1,313 $3,589 $1,655
Planning $6,168 $18,696 $0 $937 $20,021 $1,564 $28,864 $70,278 $16,552
Engineering $3,522 $10,749 $0 $396 $11,318 $939 $16,296 $43,251 $9,931
Building and Safety $9,793 $33,068 $0 $2,824 $40,934 $2,347 $50,359 $114,996 $24,829
Housing Policy/Homelessness $0 $13,899 $0 $2,252 $14,634 $782 $23,378 $25,801 $8,276
Parks Maintenance $3,771 $46,998 $0 $10,528 $49,482 $2,034 $80,566 $105,267 $21,518
Swim Center Maintenance $0 $7,704 $0 $2,277 $8,111 $157 $16,486 $9,917 $1,655
Urban Forest Services $580 $3,389 $0 $520 $3,569 $313 $6,652 $23,533 $3,310
Streets Maintenance $4,352 $26,532 $0 $3,899 $27,935 $1,877 $46,091 $87,739 $19,863
Traffic Signals & Lighting $0 $7,885 $0 $1,829 $8,301 $313 $13,084 $26,799 $3,310
Page 459 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 14
Schedule D.002
2024
Departments Fin Support
Svc
Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Schedule: 10.005 11.007 12.007 13.007 14.012 15.006 16.005 17.008 18.009
Building Charge $0 $0 $0 $0 $0 $0 $0 $0 $0
City Administration $1,388 $32,060 $269 $0 $11,291 $3,494 $0 $0 $32,409
Community Services Group $749 $16,030 $135 $0 $4,303 $0 $0 $0 $12,340
Finance Non Departmental $271 $0 $0 $0 $0 $0 $0 $0 $13,953
City Attorney $1,328 $27,480 $231 $0 $13,662 $0 $0 $0 $21,340
City Clerk $546 $20,610 $173 $0 $10,905 $0 $0 $0 $11,129
Finance $2,057 $64,120 $538 $0 $42,573 $0 $0 $0 $46,314
Network Services $3,088 $39,159 $329 $0 $20,752 $14,873 $22,611 $0 $126,225
Information Services $1,316 $39,709 $333 $0 $6,620 $0 $0 $0 $15,554
Finance Support Services ($118,792) $0 $0 $0 $0 $0 $0 $0 $6,169
Human Resources $2,048 ($2,425,046) $384 $0 $41,581 $0 $0 $0 $58,839
Wellness Program $48 $0 ($76,059) $0 $21,251 $0 $0 $0 $2,856
Public Works Administration $1,522 $44,023 $535 ($2,770,476) $50,157 $7,467 $0 $0 $486,752
Facilities Maintenance $1,399 $24,457 $297 $153,549 ($1,864,605)$26,994 $0 $0 $52,583
Fleet $1,343 $32,116 $267 $155,317 $2,194 ($1,752,332) $0 $0 $55,478
CIP Project Engineering $2,705 $88,045 $1,069 $694,873 $62,168 $24,678 ($4,265,171) $0 $32,828
Transportation/Plan Engineering $1,026 $30,571 $371 $283,195 $2,217 $5,433 $0 ($1,500,395) $12,378
Insurance ISF Fund $4,593 $0 $0 $0 $0 $0 $0 $0 ($4,974,438)
Natural Resources Protection (Utility Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
Eng Dev Review (Utility Services) $0 $0 $0 $30,699 $0 $0 $0 $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0 $0 $0 $0 $0 $0
City Council $219 $24,457 $297 $0 $33,075 $0 $0 $0 $7,604
Cultural Activities $336 $0 $0 $0 $1,453 $0 $0 $0 $20,262
Economic Development $969 $4,891 $59 $0 $1,321 $0 $0 $0 $46,500
Natural Resource Protection $1,070 $19,566 $238 $0 $10,047 $5,805 $0 $0 $25,723
Tourism and Bid Promotion $0 $0 $0 $0 $0 $0 $0 $0 $0
Office of DEI $590 $4,891 $59 $0 $2,829 $0 $0 $0 $22,374
Community Promotion $399 $1,223 $15 $0 $0 $0 $0 $0 $22,349
Community Development Admin $909 $24,457 $297 $0 $42,071 $0 $0 $0 $165,632
Commissions & Committees $11 $4,891 $59 $0 $0 $0 $0 $0 $1,532
Planning $1,468 $48,914 $594 $0 $17,716 $9,086 $0 $273,971 $24,397
Engineering $844 $29,348 $357 $0 $10,117 $0 $0 $195,352 $12,565
Building and Safety $2,597 $73,371 $891 $0 $28,129 $35,186 $0 $0 $54,312
Housing Policy/Homelessness $1,091 $24,457 $297 $0 $0 $0 $0 $0 $34,494
Parks Maintenance $3,691 $63,588 $772 $291,309 $17,115 $168,630 $0 $0 $148,026
Swim Center Maintenance $605 $4,891 $59 $91,511 $0 $1,241 $0 $0 $29,720
Urban Forest Services $266 $9,783 $119 $238,129 $2,633 $35,971 $0 $0 $9,030
Streets Maintenance $2,084 $58,697 $712 $260,821 $19,748 $296,158 $0 $0 $63,941
Traffic Signals & Lighting $619 $9,783 $119 $107,575 $0 $27,447 $0 $0 $25,388
Page 460 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 15
Schedule D.003
2024
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Schedule: 19.005 20.005 21.005
Building Charge $0 $0 $0 $0
City Administration $0 $0 $0 $0
Community Services Group $0 $0 $0 $0
Finance Non Departmental $0 $0 $0 $0
City Attorney $0 $0 $0 $0
City Clerk $0 $0 $0 $0
Finance $0 $0 $0 $0
Network Services $0 $0 $0 $0
Information Services $0 $0 $0 $0
Finance Support Services $0 $0 $0 $0
Human Resources $0 $0 $0 $0
Wellness Program $0 $0 $0 $0
Public Works Administration $0 $0 $0 $0
Facilities Maintenance $0 $0 $0 $0
Fleet $0 $0 $0 $0
CIP Project Engineering $0 $0 $0 $0
Transportation/Plan Engineering $0 $0 $0 $0
Insurance ISF Fund $0 $0 $0 $0
Natural Resources Protection (Utility Services) ($1,108,266) $0 $0 $0
Eng Dev Review (Utility Services) $0 ($30,699) $0 $0
Solid Waste Recycling (Utilities Services) $0 $0 $0 $0
City Council $0 $0 $0 $130,840
Cultural Activities $0 $0 $0 $39,193
Economic Development $0 $0 $0 $187,299
Natural Resource Protection $0 $0 $0 $221,746
Tourism and Bid Promotion $0 $0 $0 $4,805
Office of DEI $0 $0 $0 $145,835
Community Promotion $0 $0 $0 $46,473
Community Development Admin $0 $0 $0 $937,858
Commissions & Committees $0 $0 $0 $13,499
Planning $0 $0 $0 $539,226
Engineering $0 $0 $0 $344,985
Building and Safety $0 $0 $0 $473,636
Housing Policy/Homelessness $0 $0 $0 $149,361
Parks Maintenance $0 $0 $0 $1,013,295
Swim Center Maintenance $0 $0 $0 $174,334
Urban Forest Services $0 $0 $0 $337,797
Streets Maintenance $0 $0 $0 $920,449
Traffic Signals & Lighting $0 $0 $0 $232,452
Page 461 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 16
Schedule D.004
2024
Departments Building
Charge
City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
Parking Admin $0 $231 $0 $0 $243 $0 $189 $0 $0
Stormwater and Flood Control $0 $15,243 $0 $1,682 $16,049 $1,006 $23,863 $39,695 $46,718
Solid Waste Recycling $0 $5,059 $20,961 $421 $5,327 $313 $7,602 $12,124 $3,310
Recreation Administration $0 $10,616 $151,548 $441 $15,186 $15,030 $16,149 $27,328 $23,207
Recreation Facilities $0 $4,150 $0 $227 $4,369 $157 $5,680 $15,189 $1,655
Youth Services $0 $16,618 $0 $724 $17,497 $1,252 $26,014 $69,154 $13,242
Community Services $0 $7,523 $0 $738 $7,921 $625 $14,436 $30,559 $6,621
Ranger Program $0 $10,279 $0 $265 $10,823 $1,252 $20,332 $54,989 $13,242
Aquatics $0 $8,010 $0 $288 $8,433 $157 $9,077 $24,564 $1,655
Golf Course $0 $9,040 $0 $1,240 $9,518 $625 $17,907 $29,234 $6,621
Jack House $0 $134 $0 $51 $141 $0 $261 $0 $0
Police Administration $0 $30,459 $0 $4,903 $34,172 $15,500 $52,895 $95,265 $113,594
Patrol $0 $158,867 $0 $1,060 $167,266 $7,979 $189,310 $481,741 $84,416
Investigations $0 $39,327 $0 $214 $41,406 $1,877 $46,337 $108,804 $19,863
Police Support Services $0 $41,916 $0 $974 $44,132 $3,286 $59,861 $133,619 $34,760
Neighborhood Services $0 $3,534 $0 $222 $3,721 $157 $4,627 $20,408 $1,655
Traffic Safety $0 $11,527 $0 $99 $12,136 $470 $13,227 $29,914 $4,966
Fire Administration $0 $14,598 $0 $962 $17,884 $29,435 $24,096 $94,010 $59,905
Emergency Response $0 $155,909 $0 $871 $164,152 $7,197 $182,120 $384,612 $76,140
Hazard Prevention $0 $12,409 $0 $601 $13,065 $1,016 $19,293 $62,419 $10,759
Training Services $0 $1,979 $0 $750 $2,083 $0 $4,697 $327 $0
Recruit Academy $0 $117 $0 $44 $122 $0 $200 $0 $0
Fire Apparatus Service $0 $6,674 $0 $1,252 $7,026 $313 $13,479 $12,029 $3,310
Fire Station $0 $372 $0 $141 $392 $0 $2,059 $0 $0
Mobile Crisis Unit $0 $1,969 $0 $468 $2,074 $158 $4,273 $5,040 $1,658
Disaster Assistance $0 $1,983 $0 $91 $2,088 $157 $3,277 $5,008 $1,655
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $43 $0 $0
FD202 Downtown Bid Fund $0 $4,870 $0 $1,846 $5,128 $0 $7,432 $0 $0
FD206 Law Enforcement Grant Fund $0 $1,073 $0 $104 $1,130 $0 $1,124 $0 $0
FD208 Tourism Bid Fund $205 $26,131 $0 $8,691 $27,512 $273 $41,031 $6,281 $2,896
FD209 SB1186 CASP Certify Fund $0 $26 $0 $10 $28 $0 $143 $0 $0
FD212 San Luis Ranch CFD $0 $113 $0 $43 $119 $0 $200 $0 $0
FD213 Avila Ranch CFE $0 $513 $0 $194 $539 $0 $1,003 $0 $0
FD214 Avilia Ranch DPA Fund $0 $1,228 $0 $466 $1,293 $0 $1,881 $0 $0
FD215 Affordable Housing BEGIN Loan Fund $0 $2,183 $0 $825 $2,296 $0 $3,305 $0 $0
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $7,814 $0 $0
FD402 Fleet Replace $0 $0 $0 $0 $0 $0 $1,530 $0 $0
FD403 Info Tech Replacement Fund $0 $0 $0 $0 $0 $0 $1,117 $0 $0
FD404 Major Facility Replacement Fund $0 $0 $0 $0 $0 $0 $886 $0 $0
FD406 Public Safety Equip Replacement Fund $0 $7,420 $0 $2,812 $7,812 $0 $11,381 $0 $0
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $6 $0 $0
Page 462 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 17
Schedule D.005
2024
Departments Fin Support
Svc
Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
Parking Admin $18 $0 $0 $0 $0 $0 $0 $0 $0
Stormwater and Flood Control $1,197 $31,451 $382 $166,843 $0 $28,850 $0 $0 $29,166
Solid Waste Recycling $398 $9,783 $119 $0 $0 $0 $0 $0 $7,790
Recreation Administration $834 $88,058 $238 $0 $50,434 $11,515 $0 $0 $92,832
Recreation Facilities $326 $4,891 $59 $0 $352,138 $0 $0 $0 $4,108
Youth Services $1,305 $39,131 $476 $0 $0 $0 $0 $0 $19,193
Community Services $591 $19,566 $238 $0 $0 $0 $0 $0 $14,299
Ranger Program $807 $39,131 $476 $0 $0 $75,104 $0 $0 $13,466
Aquatics $629 $4,891 $59 $0 $108,200 $2,754 $0 $0 $4,864
Golf Course $710 $19,566 $238 $0 $0 $33,028 $0 $0 $20,568
Jack House $11 $0 $0 $0 $50,100 $0 $0 $0 $631
Police Administration $2,392 $110,317 $4,654 $0 $50,830 $44,570 $0 $0 $1,056,968
Patrol $12,477 $252,155 $18,464 $0 $50,830 $276,115 $0 $0 $77,965
Investigations $3,089 $58,697 $4,343 $0 $50,830 $115,967 $0 $0 $17,903
Police Support Services $3,292 $102,719 $7,603 $0 $101,658 $13,245 $0 $0 $38,823
Neighborhood Services $278 $4,891 $361 $0 $50,830 $12,287 $0 $0 $4,041
Traffic Safety $905 $14,674 $1,086 $0 $50,830 $37,221 $0 $0 $5,047
Fire Administration $1,147 $23,333 $1,448 $0 $84,089 $0 $0 $0 $557,179
Emergency Response $12,245 $229,540 $16,654 $0 $74,423 $0 $0 $0 $69,247
Hazard Prevention $975 $31,794 $2,353 $0 $74,423 $0 $0 $0 $15,755
Training Services $155 $0 $0 $0 $74,423 $0 $0 $0 $9,371
Recruit Academy $10 $0 $0 $0 $0 $0 $0 $0 $551
Fire Apparatus Service $524 $9,783 $725 $0 $0 $0 $0 $0 $18,178
Fire Station $29 $0 $0 $0 $0 $0 $0 $0 $1,761
Mobile Crisis Unit $155 $4,893 $362 $0 $0 $0 $0 $0 $7,116
Disaster Assistance $156 $4,891 $361 $0 $0 $0 $0 $0 $2,406
FD201 Local Sales Tax Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD202 Downtown Bid Fund $383 $0 $0 $0 $0 $0 $0 $0 $23,062
FD206 Law Enforcement Grant Fund $84 $0 $0 $0 $0 $0 $0 $0 $1,302
FD208 Tourism Bid Fund $2,052 $8,560 $104 $0 $1,071 $0 $0 $0 $110,818
FD209 SB1186 CASP Certify Fund $2 $0 $0 $0 $0 $0 $0 $0 $122
FD212 San Luis Ranch CFD $9 $0 $0 $0 $0 $0 $0 $0 $532
FD213 Avila Ranch CFE $41 $0 $0 $0 $0 $0 $0 $0 $2,425
FD214 Avilia Ranch DPA Fund $96 $0 $0 $0 $0 $0 $0 $0 $5,818
FD215 Affordable Housing BEGIN Loan Fund $170 $0 $0 $0 $0 $0 $0 $0 $10,354
FD401 Capital Outlay Engineering $0 $0 $0 $0 $0 $0 $157,968 $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 $83,680 $0 $0
FD406 Public Safety Equip Replacement Fund $582 $0 $0 $0 $0 $0 $0 $0 $35,136
FD504 LOVR Impact Fee Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 463 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 18
Schedule D.006
2024
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
Parking Admin $0 $0 $0 $681
Stormwater and Flood Control $0 $0 $0 $402,145
Solid Waste Recycling $0 $0 $0 $73,207
Recreation Administration $0 $0 $0 $503,416
Recreation Facilities $0 $0 $0 $392,949
Youth Services $0 $0 $0 $204,606
Community Services $0 $0 $0 $103,117
Ranger Program $0 $0 $0 $240,166
Aquatics $0 $0 $0 $173,581
Golf Course $0 $0 $0 $148,295
Jack House $0 $0 $0 $51,329
Police Administration $0 $0 $0 $1,616,519
Patrol $0 $0 $0 $1,778,645
Investigations $0 $0 $0 $508,657
Police Support Services $0 $0 $0 $585,888
Neighborhood Services $0 $0 $0 $107,012
Traffic Safety $0 $0 $0 $182,102
Fire Administration $0 $0 $0 $908,086
Emergency Response $0 $0 $0 $1,373,110
Hazard Prevention $0 $0 $0 $244,862
Training Services $0 $0 $0 $93,785
Recruit Academy $0 $0 $0 $1,044
Fire Apparatus Service $0 $0 $0 $73,293
Fire Station $0 $0 $0 $4,754
Mobile Crisis Unit $0 $0 $0 $28,166
Disaster Assistance $0 $0 $0 $22,073
FD201 Local Sales Tax Fund $0 $0 $0 $43
FD202 Downtown Bid Fund $0 $0 $0 $42,721
FD206 Law Enforcement Grant Fund $0 $0 $0 $4,817
FD208 Tourism Bid Fund $0 $0 $0 $235,625
FD209 SB1186 CASP Certify Fund $0 $0 $0 $331
FD212 San Luis Ranch CFD $0 $0 $0 $1,016
FD213 Avila Ranch CFE $0 $0 $0 $4,715
FD214 Avilia Ranch DPA Fund $0 $0 $0 $10,782
FD215 Affordable Housing BEGIN Loan Fund $0 $0 $0 $19,133
FD401 Capital Outlay Engineering $0 $0 $0 $165,782
FD402 Fleet Replace $0 $0 $0 $1,530
FD403 Info Tech Replacement Fund $0 $0 $0 $1,117
FD404 Major Facility Replacement Fund $0 $0 $0 $84,566
FD406 Public Safety Equip Replacement Fund $0 $0 $0 $65,143
FD504 LOVR Impact Fee Fund $0 $0 $0 $6
Page 464 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 19
Schedule D.007
2024
Departments Building
Charge
City Admin Comm Svc
Group
Fin NonDepart City Attorney City Clerk Finance Network
Services
Info Services
FD505 Affordable Housing Fund $0 $43,004 $0 $16,298 $45,277 $0 $64,776 $0 $0
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $534 $0 $0
FD601 Water Fund $2,176 $101,610 $77,363 $13,227 $106,982 $24,665 $191,364 $246,839 $127,621
FD602 Sewer Fund $2,175 $115,609 $80,412 $18,352 $121,720 $19,668 $215,459 $243,095 $127,211
FD611 Parking Fund $0 $46,912 $110,264 $8,508 $49,392 $24,036 $96,144 $135,887 $48,702
FD621Transit Fund $0 $17,478 $24,137 $4,808 $18,402 $26,793 $30,227 $51,883 $6,959
FD701 General Agency Fund $0 $3,134 $0 $1,188 $3,300 $0 $4,871 $0 $0
FD705 Whale Rock Fund $0 $21,768 $6,987 $5,097 $22,919 $641 $34,511 $49,815 $24,825
FD711 Hazardous Mat Task Force Fund $0 $507 $0 $167 $534 $0 $1,161 $0 $0
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $310 $0 $117 $326 $0 $465 $0 $0
FD715 Boysen Ranch Conserv Easemt Fund $0 $112 $0 $43 $119 $0 $207 $0 $0
All Other $19,772 $0 $0 $0 $0 $0 $106,643 $130,019 $19,281
Subtotal $0 $0 $0 $0 $0 ($128,944)($207,659)$0 $0
Direct Bill
Unallocated $128,944 $207,659
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 465 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Detail of Allocated Costs
Summary page 20
Schedule D.008
2024
Departments Fin Support
Svc
Human
Resources
Wellness
Program
PW Admin Facilities Maint Fleet CIP Project Eng Trans
Engineering
FD 802
Insurance ISF
Fund
FD505 Affordable Housing Fund $3,377 $0 $0 $0 $0 $0 $0 $0 $203,626
FD507 Transportation Impact Fee Fund $0 $0 $0 $0 $0 $0 $65,748 $0 $0
FD601 Water Fund $7,980 $172,762 $2,072 $24,410 $47,639 $149,840 $152,034 $0 $210,369
FD602 Sewer Fund $9,080 $164,546 $1,998 $24,040 $47,638 $200,136 $115,590 $0 $300,725
FD611 Parking Fund $3,684 $77,067 $922 $183,161 $41,340 $20,755 $358,514 $50,713 $128,942
FD621Transit Fund $1,372 $11,984 $145 $65,044 $984 $0 $73,434 $48,313 $63,183
FD701 General Agency Fund $246 $0 $0 $0 $0 $0 $0 $0 $14,841
FD705 Whale Rock Fund $1,710 $20,055 $244 $0 $0 $26,531 $13,661 $0 $68,882
FD711 Hazardous Mat Task Force Fund $40 $0 $0 $0 $0 $0 $0 $0 $2,081
FD712 City Of SLO PEG Fund $0 $0 $0 $0 $0 $0 $0 $0 $0
FD713 SLCUSD PEG Fund $25 $0 $0 $0 $0 $0 $0 $0 $1,465
FD715 Boysen Ranch Conserv Easemt Fund $9 $0 $0 $0 $0 $0 $0 $0 $531
All Other $0 $329 $0 $0 $25,967 $41,951 $13,235 $0 $0
Subtotal $0 $0 $0 $0 $0 $0 ($3,208,696)($932,046)$0
Direct Bill $257,197
Unallocated $2,951,499 $932,046
Total $0 $0 $0 $0 $0 $0 $0 $0 $0
Page 466 of 987
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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
2024
Departments Natural
Resources
Protection
(Utility
Services)
Eng Dev
Review (Utility)
Solid Wste Rec
(Utilities)
Total Plan
Allocated
FD505 Affordable Housing Fund $0 $0 $0 $376,358
FD507 Transportation Impact Fee Fund $0 $0 $0 $66,282
FD601 Water Fund ($813) ($31,543) ($4,559) $1,622,038
FD602 Sewer Fund ($1,627) ($31,543) ($5,102) $1,769,182
FD611 Parking Fund $0 $0 $0 $1,384,943
FD621Transit Fund $0 $0 $0 $445,146
FD701 General Agency Fund $0 $0 $0 $27,580
FD705 Whale Rock Fund $0 $0 ($977) $296,669
FD711 Hazardous Mat Task Force Fund $0 $0 $0 $4,490
FD712 City Of SLO PEG Fund $0 $0 $0 $0
FD713 SLCUSD PEG Fund $0 $0 $0 $2,708
FD715 Boysen Ranch Conserv Easemt Fund $0 $0 $0 $1,021
All Other $0 $0 $0 $357,197
Subtotal ($1,110,706)($93,785)($10,638)$22,725,512
Direct Bill $2,440 $63,086 $10,638 $333,361
Unallocated $1,108,266 $30,699 $5,359,113
Total $0 $0 $0 $28,417,986
Page 467 of 987
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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
2024
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
2.008 Office of Diversity, Equity and Inclusion Direct Allocation to DEI
1011009 - Community Services Group
3.004 Project Supervision Percent of Project Supervision Time by Department/Fund
1012007 - Finance Non Departmental
4.004 Non Departmental Operating Services and Supply Expenditures by Fund/Department/Division
4.005 Direct Dept Exp Directly to the Benefiting General Fund Department
1011501 - City Attorney
5.004 General City Attorney Total Operating Expenditures by Department/Division
5.005 Direct Departmental Expenses Direct ot Department/Fund
1011021 - City Clerk
6.004 City Clerk Services Count of Council Agenda Items by Department/Division
6.005 Public Counter/Main City Phone Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
1012000 - Finance
7.004 Accounts Payable Accounts Payable Transaction Count by Department/Fund
7.005 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)
7.006 Purchasing Operating Services and Supply Expenditures by Fund/Department/Division
7.007 General Finance Total Operating Expenditures by Department/Division
7.008 Cashier Based on the amount of time spent by staff on this function and the relative amounts of
revenue collected
7.009 Budget Total Operating Expenditures by Department/Division
1011101 - Network Services
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Summary of allocation basis
Summary page 23
Schedule E.002
2024
Department Basis of allocation
8.004 Network Services & Desktop Support Number of Physical & Virtual Desktops, Laptops & Printers by
Fund/Department/Division (NOTE: Allocation Units (A) is shown as a whole number,
i.e. 4.30 appears as 430)
8.005 Enterprise 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)
8.006 MDC Support Number of MDCs by Fund/Department/Division
8.007 Tablet Support Number of Tablets by Fund/Department/Division
8.008 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)
8.009 Network Support Full Time Equivalent by Fund/Department/Division (NOTE: Allocation Units (A) is
shown as a whole number, i.e. 4.30 appears as 430)
8.010 Radios Number of Assigned Radios by Fund/Department
8.011 Telemetry Number of Controllers by Fund/Div/Dept
8.012 Cellular Data Services Number of Cellular Data Air Cards and the Number of Smart Phones by
Fund/Division/Department
8.013 Telephones Number of Telephones by Fund/Department
8.014 Cuesta
8.015 South Hills Number of Radio Repeaters by Fund/Department/Division
8.016 Tassajara Number of Radio Repeaters by Fund/Department/Division
8.017 Direct Dept Exp Directly to the Benefiting General Fund Department
1011103 - Information Services
9.004 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)
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)
1012006 - Finance Support Services
10.004 General Support Services Total Operating Expenditures by 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)
12.005 Other Direct Exp Direct ot Department/Fund
12.006 Police/Fire Direct ot Police and Fire Department
1015001 - Public Works Administration
13.004 Deputy Director/City Engineer Hours Supervised by Department/Division
Page 469 of 987
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Summary of allocation basis
Summary page 24
Schedule E.003
2024
Department Basis of allocation
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
1015005 - Facilities Maintenance
14.004 Water/Sewer/Janitorial - City Hall Water/Sewer/Janitorial Exp by Square Footage Occupied
14.005 Water/Sewer/Janitorial - 919 Palm Street Water/Sewer/Janitorial Exp by Square Footage Occupied
14.006 Water/Sewer - Corp Yard Water/Sewer Exp by Square Footage Occupied
14.007 Janitorial - Corp Yard Janitorial Exp by Square Footage Occupied
14.008 Electric/Gas/Trash Electric/Gas/Trash Exp by Square Footage Occupied
14.009 Janitorial - Direct Direct Janitorial Costs by Department/Fund
14.010 Water/Sewer Direct Water/Sewer Expenditures by Department
14.011 Building Maintenance Maintenance Square Footage by Fund/Department
1015008 - Fleet
15.004 Fleet Count of Vehicle Equivalent Unit by Department/Division
15.005 Fuel Fuel Gallons 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 470 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Summary of allocation basis
Summary page 25
Schedule E.004
2024
Department Basis of allocation
106108 - Solid Waste Recycling (Utilities Services)
21.004 Utility Services Fixed amount per budget
Page 471 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
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 472 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Costs to be allocated
Detail page 27
Schedule 1.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Departmental cost adjustments:
CITY HALL $54,788
919 PALM $77,380
CORPORATE YARD $13,538
Total departmental cost adjustments:$145,706 $145,706
Total to be allocated $145,706 $145,706
Page 473 of 987
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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 28
Schedule 1.003
2024
Total General & Admin City Hall 919 Palm Corporation Yard
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Cost Adjustments
CITY HALL $54,788 $54,788
919 PALM $77,380 $77,380
CORPORATE YARD $13,538 $13,538
Functional Cost $145,706 $54,788 $77,380 $13,538
Allocable Costs $145,706 $54,788 $77,380 $13,538
1st Allocation $145,706 $54,788 $77,380 $13,538
Functional Cost
Allocable Costs
2nd Allocation
Total allocated $145,706 $54,788 $77,380 $13,538
Page 474 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
City Hall
Detail page 29
Schedule 1.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.336 % $2,376 $2,376 $2,376
City Council 2,502 11.566 % $6,337 $6,337 $6,337
Cultural Activities 110 0.508 % $279 $279 $279
Economic Development 100 0.462 % $253 $253 $253
Natural Resource Protection 760 3.513 % $1,925 $1,925 $1,925
City Attorney 1,135 5.247 % $2,875 $2,875 $2,875
City Clerk 906 4.188 % $2,295 $2,295 $2,295
Finance 3,537 16.350 % $8,958 $8,958 $8,958
Network Services 1,724 7.969 % $4,366 $4,366 $4,366
Facilities Maintenance 1,472 6.804 % $3,728 $3,728 $3,728
FD208 Tourism Bid Fund 81 0.374 % $205 $205 $205
Office of DEI 214 0.989 % $542 $542 $542
Information Services 550 2.542 % $1,393 $1,393 $1,393
All Other 7,604 35.152 % $19,256 $19,256 $19,256
Total 21,633 100.000 %$54,788 $54,788 $54,788
(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
919 Palm
Detail page 30
Schedule 1.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 18.929 % $14,647 $14,647 $14,647
Planning 1,436 7.971 % $6,168 $6,168 $6,168
Engineering 820 4.552 % $3,522 $3,522 $3,522
Building and Safety 2,280 12.656 % $9,793 $9,793 $9,793
Public Works Administration 4,430 24.591 % $19,028 $19,028 $19,028
Transportation/Plan Engineering 100 0.555 % $430 $430 $430
CIP Project Engineering 5,039 27.971 % $21,644 $21,644 $21,644
Community Services Group 380 2.109 % $1,632 $1,632 $1,632
All Other 120 0.666 % $516 $516 $516
Total 18,015 100.000 %$77,380 $77,380 $77,380
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 476 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Detail allocation of
Corporation Yard
Detail page 31
Schedule 1.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $3,771 $3,771 $3,771
Urban Forest Services 120 4.286 % $580 $580 $580
Streets Maintenance 900 32.143 % $4,352 $4,352 $4,352
Fleet 100 3.571 % $484 $484 $484
FD601 Water Fund 450 16.071 % $2,176 $2,176 $2,176
FD602 Sewer Fund 450 16.072 % $2,175 $2,175 $2,175
Total 2,800 100.000 %$13,538 $13,538 $13,538
(A) Alloc basis:Total Square Footage Occupied By Department
Source:Build Maint Square Footage
Page 477 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Building Charge
Departmental Cost
Allocation Summary
Detail page 32
Schedule 1.007
2024
Total City Hall 919 Palm Corporation Yard
City Administration $2,376 $2,376
Community Services Group $1,632 $1,632
City Attorney $2,875 $2,875
City Clerk $2,295 $2,295
Finance $8,958 $8,958
Network Services $4,366 $4,366
Information Services $1,393 $1,393
Public Works Administration $19,028 $19,028
Facilities Maintenance $3,728 $3,728
Fleet $484 $484
CIP Project Engineering $21,644 $21,644
Transportation/Plan Engineering $430 $430
City Council $6,337 $6,337
Cultural Activities $279 $279
Economic Development $253 $253
Natural Resource Protection $1,925 $1,925
Office of DEI $542 $542
Community Development Admin $14,647 $14,647
Planning $6,168 $6,168
Engineering $3,522 $3,522
Building and Safety $9,793 $9,793
Parks Maintenance $3,771 $3,771
Urban Forest Services $580 $580
Streets Maintenance $4,352 $4,352
FD208 Tourism Bid Fund $205 $205
FD601 Water Fund $2,176 $2,176
FD602 Sewer Fund $2,175 $2,175
All Other $19,772 $19,256 $516
Total $145,706 $54,788 $77,380 $13,538
Page 478 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
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 goals, and providing administrative support to the Mayor and Council
members. The department has several unique programs that are responsible for accomplishing a wide range of City goals, guiding day-to-day City
operations, and keeping the public informed about the City’s progress. The department’s programs facilitate municipal elections; manage legislative
services, public records, the municipal code, and the advisory body program; proactively address the climate crisis and increase the community's
resiliency by managing and overseeing the City's Climate Action Plan; protect and preserve the City’s natural resources, such as open space, creeks
and watersheds; manage information technology to improve the City’s productivity, customer service, and information access; create, coordinate,
and manage programs and policies that promote diversity, ensure equity, and practice inclusion; reinforce a thriving and sustainable local economy;
and make San Luis Obispo a great place to work, visit and do business.
Costs are allocated as follows:
Citywide Administration - These costs are associated with citywide administration, including public information services and legislative
services. Costs are allocated based upon total operating expenditures by fund/department/division.
Network Services & Information Services - These costs are associated with supervision of Network Services and Information Services.
Costs are allocated evenly between the departments.
Economic Development - These costs are associated with the 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.
Office of Diversity, Equity, and Inclusion - These costs are associated with supervision and implementation of the City’s DEI Strategic
Plan. Costs are allocated directly to the Office of DEI.
Page 479 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Costs to be allocated
Detail page 34
Schedule 2.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,537,622 $1,537,622
Deductions:
GENERAL GOVERNMENT ($58,125)
Total deductions:($58,125)($58,125)
Allocated additions:
10000000 - Building Charge $2,376 $2,376
1012007 - Finance Non Departmental $7,535 $7,535
1011501 - City Attorney $17,256 $17,256
1011021 - City Clerk $92,996 $92,996
1012000 - Finance $25,276 $25,276
1011101 - Network Services $42,868 $42,868
1011103 - Information Services $51,404 $51,404
1012006 - Finance Support Services $1,388 $1,388
1013001 - Human Resources $32,060 $32,060
1013003 - Wellness Program $269 $269
1015005 - Facilities Maintenance $11,291 $11,291
1015008 - Fleet $3,494 $3,494
8020000 - Insurance ISF Fund $32,409 $32,409
Total allocated additions:$2,376 $318,246 $320,622 $320,622
Total to be allocated $1,481,873 $318,246 $1,800,119
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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 35
Schedule 2.003
2024
Total General & Admin Citywide
Administration
Netwok Services &
Info Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Wages & Benefits
SALARIES & WAGES $878,608 $734,253 $31,542 $37,604 $37,604 $37,605
FRINGE BENEFITS $382,839 $319,939 $13,744 $16,386 $16,386 $16,384
Other Expense and Cost
SERVICES & SUPPLIES $218,050 $182,224 $7,828 $9,333 $9,333 $9,332
GENERAL GOVERNMENT $58,125 $58,125
Departmental Expenditures $1,537,622 $58,125 $1,236,416 $53,114 $63,323 $63,323 $63,321
Cost Adjustments
Deductions ($58,125) ($58,125)
Additions: 1st
Other $2,376 $2,376
Functional Cost $1,481,873 $2,376 $1,236,416 $53,114 $63,323 $63,323 $63,321
Reallocate Admin ($2,376) $1,986 $85 $102 $102 $101
Allocable Costs $1,481,873 $1,238,402 $53,199 $63,425 $63,425 $63,422
1st Allocation $1,481,873 $1,238,402 $53,199 $63,425 $63,425 $63,422
Additions: 2nd
Other $318,246 $318,246
Functional Cost $318,246 $318,246
Reallocate Admin ($318,246) $265,958 $11,425 $13,621 $13,621 $13,621
Allocable Costs $318,246 $265,958 $11,425 $13,621 $13,621 $13,621
2nd Allocation $318,246 $265,958 $11,425 $13,621 $13,621 $13,621
Total allocated $1,800,119 $1,504,360 $64,624 $77,046 $77,046 $77,043
Page 481 of 987
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.185 % $2,294 $2,294 $493 $2,787
Cultural Activities 348,269 0.284 % $3,523 $3,523 $757 $4,280
Economic Development 1,004,411 0.820 % $10,159 $10,159 $2,182 $12,341
Natural Resource Protection 1,108,266 0.905 % $11,210 $11,210 $2,407 $13,617
Community Promotion 412,841 0.337 % $4,176 $4,176 $897 $5,073
City Attorney 1,470,929 1.201 % $14,878 $14,878 $3,195 $18,073
City Clerk 605,003 0.494 % $6,120 $6,120 $1,314 $7,434
Network Services 3,420,042 2.793 % $34,593 $34,593 $7,429 $42,022
Human Resources 2,121,968 1.733 % $21,463 $21,463 $4,609 $26,072
Insurance ISF Fund 4,760,390 3.888 % $48,151 $48,151 $10,341 $58,492
Wellness Program 49,456 0.040 % $500 $500 $107 $607
Community Development Admin 942,059 0.769 % $9,529 $9,529 $2,046 $11,575
Commissions & Committees 10,769 0.009 % $109 $109 $23 $132
Planning 1,521,667 1.243 % $15,391 $15,391 $3,305 $18,696
Building and Safety 2,691,300 2.198 % $27,222 $27,222 $5,846 $33,068
Public Works Administration 1,576,621 1.288 % $15,947 $15,947 $3,425 $19,372
Parks Maintenance 3,824,940 3.124 % $38,689 $38,689 $8,309 $46,998
Swim Center Maintenance 626,979 0.512 % $6,342 $6,342 $1,362 $7,704
Urban Forest Services 275,854 0.225 % $2,790 $2,790 $599 $3,389
Facilities Maintenance 1,450,118 1.184 % $14,668 $14,668 $3,150 $17,818
Streets Maintenance 2,159,332 1.764 % $21,841 $21,841 $4,691 $26,532
Stormwater and Flood Control 1,240,556 1.013 % $12,548 $12,548 $2,695 $15,243
Traffic Signals & Lighting 641,707 0.524 % $6,491 $6,491 $1,394 $7,885
Fleet 1,391,774 1.137 % $14,078 $14,078 $3,023 $17,101
Transportation/Plan Engineering 1,062,962 0.868 % $10,752 $10,752 $2,309 $13,061
Recreation Administration 863,943 0.706 % $8,739 $8,739 $1,877 $10,616
Recreation Facilities 337,684 0.276 % $3,416 $3,416 $734 $4,150
Youth Services 1,352,454 1.105 % $13,680 $13,680 $2,938 $16,618
Ranger Program 836,599 0.683 % $8,462 $8,462 $1,817 $10,279
Aquatics 651,870 0.532 % $6,594 $6,594 $1,416 $8,010
Police Administration 2,478,910 2.025 % $25,074 $25,074 $5,385 $30,459
Patrol 12,929,619 10.560 % $130,781 $130,781 $28,086 $158,867
Investigations 3,200,666 2.614 % $32,374 $32,374 $6,953 $39,327
Neighborhood Services 287,621 0.235 % $2,909 $2,909 $625 $3,534
Traffic Safety 938,148 0.766 % $9,489 $9,489 $2,038 $11,527
Fire Administration 1,188,070 0.970 % $12,017 $12,017 $2,581 $14,598
Emergency Response 12,688,880 10.364 % $128,346 $128,346 $27,563 $155,909
Hazard Prevention 1,009,920 0.825 % $10,215 $10,215 $2,194 $12,409
Training Services 161,061 0.132 % $1,629 $1,629 $350 $1,979
Fire Station 30,274 0.025 % $306 $306 $66 $372
Disaster Assistance 161,384 0.132 % $1,632 $1,632 $351 $1,983
Page 482 of 987
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 396,392 0.324 % $4,009 $4,009 $861 $4,870
FD601 Water Fund 8,269,644 6.754 % $83,646 $83,646 $17,964 $101,610
FD611 Parking Fund 3,817,999 3.118 % $38,618 $38,618 $8,294 $46,912
FD602 Sewer Fund 9,408,908 7.685 % $95,170 $95,170 $20,439 $115,609
Golf Course 735,748 0.601 % $7,442 $7,442 $1,598 $9,040
FD705 Whale Rock Fund 1,771,627 1.447 % $17,920 $17,920 $3,848 $21,768
Information Services 1,457,278 1.190 % $14,740 $14,740 $3,166 $17,906
FD208 Tourism Bid Fund 2,126,661 1.737 % $21,511 $21,511 $4,620 $26,131
FD621Transit Fund 1,422,439 1.162 % $14,388 $14,388 $3,090 $17,478
FD206 Law Enforcement Grant Fund 87,326 0.071 % $883 $883 $190 $1,073
Fire Apparatus Service 543,132 0.444 % $5,494 $5,494 $1,180 $6,674
Police Support Services 3,411,429 2.786 % $34,506 $34,506 $7,410 $41,916
Community Services 612,254 0.500 % $6,193 $6,193 $1,330 $7,523
FD711 Hazardous Mat Task Force Fund 41,252 0.034 % $417 $417 $90 $507
CIP Project Engineering 2,803,107 2.289 % $28,353 $28,353 $6,089 $34,442
Community Services Group 829,900 0.678 % $8,394 $8,394 $1,803 $10,197
Solid Waste Recycling 411,750 0.336 % $4,165 $4,165 $894 $5,059
Finance Support Services 106,819 0.087 % $1,080 $1,080 $232 $1,312
Finance Non Departmental 299,703 0.245 % $3,031 $3,031 $651 $3,682
Office of DEI 611,541 0.499 % $6,186 $6,186 $1,328 $7,514
Engineering 874,873 0.715 % $8,849 $8,849 $1,900 $10,749
Housing Policy/Homelessness 1,131,247 0.924 % $11,442 $11,442 $2,457 $13,899
Jack House 10,833 0.009 % $110 $110 $24 $134
Recruit Academy 9,472 0.008 % $96 $96 $21 $117
Mobile Crisis Unit 160,282 0.131 % $1,621 $1,621 $348 $1,969
FD212 San Luis Ranch CFD 9,145 0.007 % $93 $93 $20 $113
FD701 General Agency Fund 255,084 0.208 % $2,580 $2,580 $554 $3,134
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.007 % $92 $92 $20 $112
FD406 Public Safety Equip Replacement Fund 603,889 0.493 % $6,108 $6,108 $1,312 $7,420
FD713 SLCUSD PEG Fund 25,180 0.021 % $255 $255 $55 $310
FD209 SB1186 CASP Certify Fund 2,106 0.002 % $21 $21 $5 $26
FD213 Avila Ranch CFE 41,673 0.034 % $422 $422 $91 $513
FD505 Affordable Housing Fund 3,499,890 2.859 % $35,401 $35,401 $7,603 $43,004
Finance 2,277,595 1.860 % $23,038 $23,038 $4,948 $27,986
Parking Admin 18,763 0.015 % $190 $190 $41 $231
FD214 Avilia Ranch DPA Fund 100,000 0.082 % $1,011 $1,011 $217 $1,228
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.150 % $1,800 $1,800 $383 $2,183
Total 122,434,121 100.000 %$1,238,402 $1,238,402 $265,958 $1,504,360
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 483 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Citywide Administration
Detail page 38
Schedule 2.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 484 of 987
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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 39
Schedule 2.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 50 50.000 % $26,600 $26,600 $5,713 $32,313
Information Services 50 50.000 % $26,599 $26,599 $5,712 $32,311
Total 100 100.000 %$53,199 $53,199 $11,425 $64,624
(A) Alloc basis:Direct Allocation to Network Services and Information Services
Source:
Page 485 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Economic Development
Detail page 40
Schedule 2.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Economic Development 100 100.000 % $63,425 $63,425 $13,621 $77,046
Total 100 100.000 %$63,425 $63,425 $13,621 $77,046
(A) Alloc basis:Direct Allocation to Economic Development
Source:
Page 486 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Natural Resource Planning
Detail page 41
Schedule 2.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 100 100.000 % $63,425 $63,425 $13,621 $77,046
Total 100 100.000 %$63,425 $63,425 $13,621 $77,046
(A) Alloc basis:Direct Allocation to Natural Resources Planning
Source:
Page 487 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Detail allocation of
Office of Diversity, Equity and Inclusion
Detail page 42
Schedule 2.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Office of DEI 100 100.000 % $63,422 $63,422 $13,621 $77,043
Total 100 100.000 %$63,422 $63,422 $13,621 $77,043
(A) Alloc basis:Direct Allocation to DEI
Source:
Page 488 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 43
Schedule 2.009
2024
Total Citywide
Administration
Netwok Services & Info
Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Community Services Group $10,197 $10,197
Finance Non Departmental $3,682 $3,682
City Attorney $18,073 $18,073
City Clerk $7,434 $7,434
Finance $27,986 $27,986
Network Services $74,335 $42,022 $32,313
Information Services $50,217 $17,906 $32,311
Finance Support Services $1,312 $1,312
Human Resources $26,072 $26,072
Wellness Program $607 $607
Public Works Administration $19,372 $19,372
Facilities Maintenance $17,818 $17,818
Fleet $17,101 $17,101
CIP Project Engineering $34,442 $34,442
Transportation/Plan Engineering $13,061 $13,061
Insurance ISF Fund $58,492 $58,492
City Council $2,787 $2,787
Cultural Activities $4,280 $4,280
Economic Development $89,387 $12,341 $77,046
Natural Resource Protection $90,663 $13,617 $77,046
Office of DEI $84,557 $7,514 $77,043
Community Promotion $5,073 $5,073
Community Development Admin $11,575 $11,575
Commissions & Committees $132 $132
Planning $18,696 $18,696
Engineering $10,749 $10,749
Building and Safety $33,068 $33,068
Housing Policy/Homelessness $13,899 $13,899
Parks Maintenance $46,998 $46,998
Swim Center Maintenance $7,704 $7,704
Urban Forest Services $3,389 $3,389
Streets Maintenance $26,532 $26,532
Traffic Signals & Lighting $7,885 $7,885
Parking Admin $231 $231
Stormwater and Flood Control $15,243 $15,243
Solid Waste Recycling $5,059 $5,059
Recreation Administration $10,616 $10,616
Recreation Facilities $4,150 $4,150
Youth Services $16,618 $16,618
Page 489 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 44
Schedule 2.009
2024
Total Citywide
Administration
Netwok Services & Info
Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
Community Services $7,523 $7,523
Ranger Program $10,279 $10,279
Aquatics $8,010 $8,010
Golf Course $9,040 $9,040
Jack House $134 $134
Police Administration $30,459 $30,459
Patrol $158,867 $158,867
Investigations $39,327 $39,327
Police Support Services $41,916 $41,916
Neighborhood Services $3,534 $3,534
Traffic Safety $11,527 $11,527
Fire Administration $14,598 $14,598
Emergency Response $155,909 $155,909
Hazard Prevention $12,409 $12,409
Training Services $1,979 $1,979
Recruit Academy $117 $117
Fire Apparatus Service $6,674 $6,674
Fire Station $372 $372
Mobile Crisis Unit $1,969 $1,969
Disaster Assistance $1,983 $1,983
FD202 Downtown Bid Fund $4,870 $4,870
FD206 Law Enforcement Grant Fund $1,073 $1,073
FD208 Tourism Bid Fund $26,131 $26,131
FD209 SB1186 CASP Certify Fund $26 $26
FD212 San Luis Ranch CFD $113 $113
FD213 Avila Ranch CFE $513 $513
FD214 Avilia Ranch DPA Fund $1,228 $1,228
FD215 Affordable Housing BEGIN Loan Fund $2,183 $2,183
FD406 Public Safety Equip Replacement Fund $7,420 $7,420
FD505 Affordable Housing Fund $43,004 $43,004
FD601 Water Fund $101,610 $101,610
FD602 Sewer Fund $115,609 $115,609
FD611 Parking Fund $46,912 $46,912
FD621Transit Fund $17,478 $17,478
FD701 General Agency Fund $3,134 $3,134
FD705 Whale Rock Fund $21,768 $21,768
FD711 Hazardous Mat Task Force Fund $507 $507
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $310 $310
Page 490 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Administration
Departmental Cost
Allocation Summary
Detail page 45
Schedule 2.009
2024
Total Citywide
Administration
Netwok Services & Info
Services
Economic
Development
Natural Resource
Planning
Office of Diversity,
Equity and Inclusion
FD715 Boysen Ranch Conserv Easemt Fund $112 $112
Total $1,800,119 $1,504,360 $64,624 $77,046 $77,046 $77,043
Page 491 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
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.
Page 492 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Costs to be allocated
Detail page 47
Schedule 3.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $829,900 $829,900
Allocated additions:
10000000 - Building Charge $1,632 $1,632
1011001 - City Administration $8,394 $1,803 $10,197
1012007 - Finance Non Departmental $567 $567
1011501 - City Attorney $9,313 $9,313
1011021 - City Clerk $475 $475
1012000 - Finance $12,299 $12,299
1011101 - Network Services $19,022 $19,022
1011103 - Information Services $5,422 $5,422
1012006 - Finance Support Services $749 $749
1013001 - Human Resources $16,030 $16,030
1013003 - Wellness Program $135 $135
1015005 - Facilities Maintenance $4,303 $4,303
8020000 - Insurance ISF Fund $12,340 $12,340
Total allocated additions:$10,026 $82,458 $92,484 $92,484
Total to be allocated $839,926 $82,458 $922,384
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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 48
Schedule 3.003
2024
Total General & Admin Project Supervision
Wages & Benefits
SALARIES & WAGES $494,956 $135,568 $359,388
FRINGE BENEFITS $197,588 $54,119 $143,469
Other Expense and Cost
SERVICES & SUPPLIES $137,356 $37,622 $99,734
Departmental Expenditures $829,900 $227,309 $602,591
Additions: 1st
Other $10,026 $10,026
Functional Cost $839,926 $237,335 $602,591
Reallocate Admin ($237,335) $237,335
Allocable Costs $839,926 $839,926
1st Allocation $839,926 $839,926
Additions: 2nd
Other $82,458 $82,458
Functional Cost $82,458 $82,458
Reallocate Admin ($82,458) $82,458
Allocable Costs $82,458 $82,458
2nd Allocation $82,458 $82,458
Total allocated $922,384 $922,384
Page 494 of 987
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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 49
Schedule 3.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 609 8.387 % $70,447 $70,447 $6,916 $77,363
FD602 Sewer Fund 633 8.718 % $73,223 $73,223 $7,189 $80,412
FD611 Parking Fund 868 11.954 % $100,407 $100,407 $9,857 $110,264
FD621Transit Fund 190 2.617 % $21,979 $21,979 $2,158 $24,137
FD705 Whale Rock Fund 55 0.757 % $6,362 $6,362 $625 $6,987
Solid Waste Recycling 165 2.272 % $19,087 $19,087 $1,874 $20,961
Community Development Admin 1,703 23.454 % $196,997 $196,997 $19,340 $216,337
Public Works Administration 1,845 25.410 % $213,423 $213,423 $20,952 $234,375
Recreation Administration 1,193 16.431 % $138,001 $138,001 $13,547 $151,548
Total 7,261 100.000 %$839,926 $839,926 $82,458 $922,384
(A) Alloc basis:Percent of Project Supervision Time by Department/Fund
Source:Salary & Wage Analysis
Page 495 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Community Services Group
Departmental Cost
Allocation Summary
Detail page 50
Schedule 3.005
2024
Total Project Supervision
Public Works Administration $234,375 $234,375
Community Development Admin $216,337 $216,337
Solid Waste Recycling $20,961 $20,961
Recreation Administration $151,548 $151,548
FD601 Water Fund $77,363 $77,363
FD602 Sewer Fund $80,412 $80,412
FD611 Parking Fund $110,264 $110,264
FD621Transit Fund $24,137 $24,137
FD705 Whale Rock Fund $6,987 $6,987
Total $922,384 $922,384
Page 496 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 11.01
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 497 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Costs to be allocated
Detail page 52
Schedule 4.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $299,703 $299,703
Deductions:
GENERAL GOVERNMENT ($123,379)
Total deductions:($123,379)($123,379)
Allocated additions:
1011001 - City Administration $3,031 $651 $3,682
1011501 - City Attorney $3,363 $3,363
1012000 - Finance $4,456 $4,456
1012006 - Finance Support Services $271 $271
8020000 - Insurance ISF Fund $13,953 $13,953
Total allocated additions:$3,031 $22,694 $25,725 $25,725
Total to be allocated $179,355 $22,694 $202,049
Page 498 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Schedule of costs to be
allocated by function
Detail page 53
Schedule 4.003
2024
Total General & Admin Non Departmental Direct Dept Exp
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS $40,438 $40,438
Other Expense and Cost
SERVICES AND SUPPLIES $118,221 $118,221
GENERAL GOVERNMENT $123,379 $123,379
DIRECT DEPT EXP $17,665 $17,665
Departmental Expenditures $299,703 $123,379 $158,659 $17,665
Cost Adjustments
Deductions ($123,379) ($123,379)
Additions: 1st
Other $3,031 $3,031
Functional Cost $179,355 $3,031 $158,659 $17,665
Reallocate Admin ($3,031) $2,727 $304
Allocable Costs $179,355 $161,386 $17,969
1st Allocation $179,355 $161,386 $17,969
Additions: 2nd
Other $22,694 $22,694
Functional Cost $22,694 $22,694
Reallocate Admin ($22,694) $20,420 $2,274
Allocable Costs $22,694 $20,420 $2,274
2nd Allocation $22,694 $20,420 $2,274
Total allocated $202,049 $181,806 $20,243
Page 499 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 54
Schedule 4.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.055 % $89 $89 $11 $100
Economic Development 777,420 1.989 % $3,210 $3,210 $410 $3,620
Natural Resource Protection 354,879 0.908 % $1,465 $1,465 $187 $1,652
Community Promotion 378,680 0.969 % $1,563 $1,563 $200 $1,763
City Attorney 238,702 0.611 % $985 $985 $126 $1,111
City Clerk 94,599 0.242 % $391 $391 $50 $441
Finance 496,744 1.271 % $2,051 $2,051 $262 $2,313
Network Services 1,999,255 5.114 % $8,254 $8,254 $1,056 $9,310
Information Services 80,314 0.205 % $332 $332 $42 $374
Human Resources 800,822 2.049 % $3,306 $3,306 $423 $3,729
Community Development Admin 148,163 0.379 % $612 $612 $78 $690
Commissions & Committees 4,520 0.012 % $19 $19 $2 $21
Planning 201,249 0.515 % $831 $831 $106 $937
Public Works Administration 69,914 0.179 % $289 $289 $37 $326
Parks Maintenance 2,260,729 5.783 % $9,334 $9,334 $1,194 $10,528
Swim Center Maintenance 489,000 1.251 % $2,019 $2,019 $258 $2,277
Urban Forest Services 111,593 0.285 % $461 $461 $59 $520
Facilities Maintenance 801,496 2.050 % $3,309 $3,309 $423 $3,732
Streets Maintenance 837,289 2.142 % $3,457 $3,457 $442 $3,899
Traffic Signals & Lighting 392,759 1.005 % $1,622 $1,622 $207 $1,829
Fleet 862,528 2.207 % $3,561 $3,561 $455 $4,016
City Administration 276,174 0.707 % $1,140 $1,140 $1,140
Transportation/Plan Engineering 78,075 0.200 % $322 $322 $41 $363
Recreation Administration 94,587 0.242 % $391 $391 $50 $441
Recreation Facilities 48,804 0.125 % $201 $201 $26 $227
Youth Services 155,407 0.398 % $642 $642 $82 $724
Community Services 158,527 0.406 % $654 $654 $84 $738
Aquatics 61,785 0.158 % $255 $255 $33 $288
Golf Course 266,288 0.681 % $1,099 $1,099 $141 $1,240
Police Administration 1,052,839 2.693 % $4,347 $4,347 $556 $4,903
Patrol 227,753 0.583 % $940 $940 $120 $1,060
Investigations 45,999 0.118 % $190 $190 $24 $214
Police Support Services 209,290 0.535 % $864 $864 $110 $974
Neighborhood Services 47,634 0.122 % $197 $197 $25 $222
Traffic Safety 21,311 0.055 % $88 $88 $11 $99
Fire Administration 206,606 0.529 % $853 $853 $109 $962
Emergency Response 186,962 0.478 % $772 $772 $99 $871
Fire Apparatus Service 268,836 0.688 % $1,110 $1,110 $142 $1,252
Hazard Prevention 129,020 0.330 % $533 $533 $68 $601
Training Services 161,061 0.412 % $665 $665 $85 $750
Disaster Assistance 19,535 0.050 % $81 $81 $10 $91
Page 500 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 55
Schedule 4.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,866,570 4.775 % $7,706 $7,706 $985 $8,691
FD611 Parking Fund 1,826,924 4.674 % $7,543 $7,543 $965 $8,508
FD602 Sewer Fund 3,941,034 10.082 % $16,271 $16,271 $2,081 $18,352
FD621Transit Fund 1,032,545 2.641 % $4,263 $4,263 $545 $4,808
FD705 Whale Rock Fund 1,094,505 2.800 % $4,519 $4,519 $578 $5,097
FD711 Hazardous Mat Task Force Fund 35,763 0.091 % $148 $148 $19 $167
CIP Project Engineering 176,029 0.450 % $727 $727 $93 $820
Solid Waste Recycling 90,267 0.231 % $373 $373 $48 $421
Community Services Group 137,357 0.351 % $567 $567 $567
Building and Safety 606,387 1.551 % $2,504 $2,504 $320 $2,824
Stormwater and Flood Control 361,063 0.924 % $1,491 $1,491 $191 $1,682
FD206 Law Enforcement Grant Fund 22,373 0.057 % $92 $92 $12 $104
FD601 Water Fund 2,840,433 7.266 % $11,727 $11,727 $1,500 $13,227
Insurance ISF Fund 3,155,160 8.072 % $13,026 $13,026 $1,666 $14,692
Office of DEI 362,766 0.928 % $1,498 $1,498 $192 $1,690
Engineering 85,110 0.218 % $351 $351 $45 $396
Housing Policy/Homelessness 483,819 1.238 % $1,997 $1,997 $255 $2,252
Mobile Crisis Unit 100,541 0.257 % $415 $415 $53 $468
Cultural Activities 348,269 0.891 % $1,438 $1,438 $184 $1,622
Finance Support Services 106,819 0.273 % $441 $441 $56 $497
Wellness Program 49,456 0.127 % $204 $204 $26 $230
Jack House 10,833 0.028 % $45 $45 $6 $51
Recruit Academy 9,472 0.024 % $39 $39 $5 $44
Fire Station 30,274 0.077 % $125 $125 $16 $141
FD202 Downtown Bid Fund 396,392 1.014 % $1,637 $1,637 $209 $1,846
FD212 San Luis Ranch CFD 9,145 0.023 % $38 $38 $5 $43
FD406 Public Safety Equip Replacement Fund 603,889 1.545 % $2,493 $2,493 $319 $2,812
FD701 General Agency Fund 255,084 0.653 % $1,053 $1,053 $135 $1,188
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.064 % $104 $104 $13 $117
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.023 % $38 $38 $5 $43
Ranger Program 56,962 0.146 % $235 $235 $30 $265
FD209 SB1186 CASP Certify Fund 2,106 0.005 % $9 $9 $1 $10
FD213 Avila Ranch CFE 41,673 0.107 % $172 $172 $22 $194
FD505 Affordable Housing Fund 3,499,890 8.953 % $14,450 $14,450 $1,848 $16,298
FD214 Avilia Ranch DPA Fund 100,000 0.256 % $413 $413 $53 $466
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.454 % $730 $730 $95 $825
Total 39,090,002 100.000 %$161,386 $161,386 $20,420 $181,806
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 501 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Non Departmental
Detail page 56
Schedule 4.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 502 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Detail allocation of
Direct Dept Exp
Detail page 57
Schedule 4.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 6,287 35.590 % $6,395 $6,395 $6,395
City Attorney 11,378 64.410 % $11,574 $11,574 $2,274 $13,848
Total 17,665 100.000 %$17,969 $17,969 $2,274 $20,243
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 503 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 58
Schedule 4.006
2024
Total Non Departmental Direct Dept Exp
City Administration $7,535 $1,140 $6,395
Community Services Group $567 $567
City Attorney $14,959 $1,111 $13,848
City Clerk $441 $441
Finance $2,313 $2,313
Network Services $9,310 $9,310
Information Services $374 $374
Finance Support Services $497 $497
Human Resources $3,729 $3,729
Wellness Program $230 $230
Public Works Administration $326 $326
Facilities Maintenance $3,732 $3,732
Fleet $4,016 $4,016
CIP Project Engineering $820 $820
Transportation/Plan Engineering $363 $363
Insurance ISF Fund $14,692 $14,692
City Council $100 $100
Cultural Activities $1,622 $1,622
Economic Development $3,620 $3,620
Natural Resource Protection $1,652 $1,652
Office of DEI $1,690 $1,690
Community Promotion $1,763 $1,763
Community Development Admin $690 $690
Commissions & Committees $21 $21
Planning $937 $937
Engineering $396 $396
Building and Safety $2,824 $2,824
Housing Policy/Homelessness $2,252 $2,252
Parks Maintenance $10,528 $10,528
Swim Center Maintenance $2,277 $2,277
Urban Forest Services $520 $520
Streets Maintenance $3,899 $3,899
Traffic Signals & Lighting $1,829 $1,829
Stormwater and Flood Control $1,682 $1,682
Solid Waste Recycling $421 $421
Recreation Administration $441 $441
Recreation Facilities $227 $227
Youth Services $724 $724
Community Services $738 $738
Ranger Program $265 $265
Aquatics $288 $288
Page 504 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Non Departmental
Departmental Cost
Allocation Summary
Detail page 59
Schedule 4.006
2024
Total Non Departmental Direct Dept Exp
Golf Course $1,240 $1,240
Jack House $51 $51
Police Administration $4,903 $4,903
Patrol $1,060 $1,060
Investigations $214 $214
Police Support Services $974 $974
Neighborhood Services $222 $222
Traffic Safety $99 $99
Fire Administration $962 $962
Emergency Response $871 $871
Hazard Prevention $601 $601
Training Services $750 $750
Recruit Academy $44 $44
Fire Apparatus Service $1,252 $1,252
Fire Station $141 $141
Mobile Crisis Unit $468 $468
Disaster Assistance $91 $91
FD202 Downtown Bid Fund $1,846 $1,846
FD206 Law Enforcement Grant Fund $104 $104
FD208 Tourism Bid Fund $8,691 $8,691
FD209 SB1186 CASP Certify Fund $10 $10
FD212 San Luis Ranch CFD $43 $43
FD213 Avila Ranch CFE $194 $194
FD214 Avilia Ranch DPA Fund $466 $466
FD215 Affordable Housing BEGIN Loan Fund $825 $825
FD406 Public Safety Equip Replacement Fund $2,812 $2,812
FD505 Affordable Housing Fund $16,298 $16,298
FD601 Water Fund $13,227 $13,227
FD602 Sewer Fund $18,352 $18,352
FD611 Parking Fund $8,508 $8,508
FD621Transit Fund $4,808 $4,808
FD701 General Agency Fund $1,188 $1,188
FD705 Whale Rock Fund $5,097 $5,097
FD711 Hazardous Mat Task Force Fund $167 $167
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $117 $117
FD715 Boysen Ranch Conserv Easemt Fund $43 $43
Total $202,049 $181,806 $20,243
Page 505 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 5.01
CITY ATTORNEY
NATURE AND EXTENT OF SERVICE
The City Attorney ensures that the City organization conducts its activities in accordance with applicable law, 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 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. This currently includes the Whale Rock Commission, unless and until that commission contracts with independent
counsel.
Costs are allocated as follows:
General City Attorney - These costs are associated with the day-to-day activities of the City Attorney’s Office and are allocated based
upon total operating expenditures by fund/department/division. Certain costs are not allocated due to the nature of the case they were
related to.
Direct Departmental Expenses – These expenditures are related to legal matters supporting or benefitting a specific
fund/department/division. Costs are allocated directly to the fund/department/division identified.
Page 506 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Costs to be allocated
Detail page 61
Schedule 5.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,470,929 $1,470,929
Deductions:
GENERAL GOVERNMENT ($113,379)
Total deductions:($113,379)($113,379)
Allocated additions:
10000000 - Building Charge $2,875 $2,875
1011001 - City Administration $14,878 $3,195 $18,073
1012007 - Finance Non Departmental $12,559 $2,400 $14,959
1011021 - City Clerk $61,526 $61,526
1012000 - Finance $21,852 $21,852
1011101 - Network Services $34,803 $34,803
1011103 - Information Services $19,580 $19,580
1012006 - Finance Support Services $1,328 $1,328
1013001 - Human Resources $27,480 $27,480
1013003 - Wellness Program $231 $231
1015005 - Facilities Maintenance $13,662 $13,662
8020000 - Insurance ISF Fund $21,340 $21,340
Total allocated additions:$30,312 $207,397 $237,709 $237,709
Total to be allocated $1,387,862 $207,397 $1,595,259
Page 507 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Schedule of costs to be
allocated by function
Detail page 62
Schedule 5.003
2024
Total General & Admin General City Attorney Direct Departmental Expenses
Wages & Benefits
SALARIES & WAGES $840,370 $840,370
FRINGE BENEFITS $391,857 $391,857
Other Expense and Cost
SERVICES & SUPPLIES $125,323 $112,491 $12,832
GENERAL GOVERNMENT $113,379 $113,379
Departmental Expenditures $1,470,929 $113,379 $1,344,718 $12,832
Cost Adjustments
Deductions ($113,379) ($113,379)
Additions: 1st
Other $30,312 $30,312
Functional Cost $1,387,862 $30,312 $1,344,718 $12,832
Reallocate Admin ($30,312) $30,025 $287
Allocable Costs $1,387,862 $1,374,743 $13,119
1st Allocation $1,387,862 $1,374,743 $13,119
Additions: 2nd
Other $207,397 $207,397
Functional Cost $207,397 $207,397
Reallocate Admin ($207,397) $205,437 $1,960
Allocable Costs $207,397 $205,437 $1,960
2nd Allocation $207,397 $205,437 $1,960
Total allocated $1,595,259 $1,580,180 $15,079
Page 508 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 63
Schedule 5.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.185 % $2,545 $2,545 $389 $2,934
Cultural Activities 348,269 0.284 % $3,908 $3,908 $597 $4,505
Economic Development 1,004,411 0.820 % $11,272 $11,272 $1,722 $12,994
Natural Resource Protection 1,108,266 0.905 % $12,437 $12,437 $1,900 $14,337
Community Promotion 412,841 0.337 % $4,633 $4,633 $708 $5,341
City Clerk 605,003 0.494 % $6,790 $6,790 $1,037 $7,827
Network Services 3,420,042 2.792 % $38,381 $38,381 $5,863 $44,244
Human Resources 2,121,968 1.732 % $23,813 $23,813 $3,638 $27,451
Insurance ISF Fund 4,760,390 3.886 % $53,423 $53,423 $8,161 $61,584
Wellness Program 49,456 0.040 % $555 $555 $85 $640
Community Development Admin 942,059 0.769 % $10,572 $10,572 $1,615 $12,187
Commissions & Committees 10,769 0.009 % $121 $121 $18 $139
Planning 1,521,667 1.242 % $17,077 $17,077 $2,609 $19,686
Building and Safety 2,691,300 2.197 % $30,203 $30,203 $4,614 $34,817
Public Works Administration 1,576,621 1.287 % $17,693 $17,693 $2,703 $20,396
Parks Maintenance 3,824,940 3.122 % $42,925 $42,925 $6,557 $49,482
Swim Center Maintenance 626,979 0.512 % $7,036 $7,036 $1,075 $8,111
Urban Forest Services 275,854 0.225 % $3,096 $3,096 $473 $3,569
Facilities Maintenance 1,450,118 1.184 % $16,274 $16,274 $2,486 $18,760
Streets Maintenance 2,159,332 1.763 % $24,233 $24,233 $3,702 $27,935
Stormwater and Flood Control 1,240,556 1.013 % $13,922 $13,922 $2,127 $16,049
Traffic Signals & Lighting 641,707 0.524 % $7,201 $7,201 $1,100 $8,301
Fleet 1,391,774 1.136 % $15,619 $15,619 $2,386 $18,005
City Administration 1,537,622 1.255 % $17,256 $17,256 $17,256
Transportation/Plan Engineering 1,062,962 0.868 % $11,929 $11,929 $1,822 $13,751
Recreation Administration 863,943 0.705 % $9,695 $9,695 $1,481 $11,176
Recreation Facilities 337,684 0.276 % $3,790 $3,790 $579 $4,369
Youth Services 1,352,454 1.104 % $15,178 $15,178 $2,319 $17,497
Ranger Program 836,599 0.683 % $9,389 $9,389 $1,434 $10,823
Aquatics 651,870 0.532 % $7,315 $7,315 $1,118 $8,433
Police Administration 2,478,910 2.024 % $27,819 $27,819 $4,250 $32,069
Patrol 12,929,619 10.555 % $145,100 $145,100 $22,166 $167,266
Investigations 3,200,666 2.613 % $35,919 $35,919 $5,487 $41,406
Neighborhood Services 287,621 0.235 % $3,228 $3,228 $493 $3,721
Traffic Safety 938,148 0.766 % $10,528 $10,528 $1,608 $12,136
Fire Administration 1,188,070 0.970 % $13,333 $13,333 $2,037 $15,370
Emergency Response 12,688,880 10.358 % $142,399 $142,399 $21,753 $164,152
Hazard Prevention 1,009,920 0.824 % $11,334 $11,334 $1,731 $13,065
Training Services 161,061 0.131 % $1,807 $1,807 $276 $2,083
Fire Station 30,274 0.025 % $340 $340 $52 $392
Disaster Assistance 161,384 0.132 % $1,811 $1,811 $277 $2,088
Page 509 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 64
Schedule 5.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD202 Downtown Bid Fund 396,392 0.324 % $4,448 $4,448 $680 $5,128
FD601 Water Fund 8,269,644 6.751 % $92,805 $92,805 $14,177 $106,982
FD611 Parking Fund 3,817,999 3.117 % $42,847 $42,847 $6,545 $49,392
FD602 Sewer Fund 9,408,908 7.681 % $105,590 $105,590 $16,130 $121,720
Golf Course 735,748 0.601 % $8,257 $8,257 $1,261 $9,518
FD705 Whale Rock Fund 1,771,627 1.446 % $19,882 $19,882 $3,037 $22,919
Information Services 1,457,278 1.190 % $16,354 $16,354 $2,498 $18,852
FD208 Tourism Bid Fund 2,126,661 1.736 % $23,866 $23,866 $3,646 $27,512
FD621Transit Fund 1,422,439 1.161 % $15,963 $15,963 $2,439 $18,402
FD206 Law Enforcement Grant Fund 87,326 0.071 % $980 $980 $150 $1,130
Fire Apparatus Service 543,132 0.443 % $6,095 $6,095 $931 $7,026
Police Support Services 3,411,429 2.785 % $38,284 $38,284 $5,848 $44,132
Community Services 612,254 0.500 % $6,871 $6,871 $1,050 $7,921
FD711 Hazardous Mat Task Force Fund 41,252 0.034 % $463 $463 $71 $534
CIP Project Engineering 2,803,107 2.288 % $31,457 $31,457 $4,806 $36,263
Community Services Group 829,900 0.677 % $9,313 $9,313 $9,313
Solid Waste Recycling 411,750 0.336 % $4,621 $4,621 $706 $5,327
Finance Support Services 106,819 0.087 % $1,199 $1,199 $183 $1,382
Finance Non Departmental 299,703 0.245 % $3,363 $3,363 $3,363
Office of DEI 611,541 0.499 % $6,863 $6,863 $1,048 $7,911
Engineering 874,873 0.714 % $9,818 $9,818 $1,500 $11,318
Housing Policy/Homelessness 1,131,247 0.923 % $12,695 $12,695 $1,939 $14,634
Jack House 10,833 0.009 % $122 $122 $19 $141
Recruit Academy 9,472 0.008 % $106 $106 $16 $122
Mobile Crisis Unit 160,282 0.131 % $1,799 $1,799 $275 $2,074
FD212 San Luis Ranch CFD 9,145 0.007 % $103 $103 $16 $119
FD701 General Agency Fund 255,084 0.208 % $2,863 $2,863 $437 $3,300
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.007 % $103 $103 $16 $119
FD406 Public Safety Equip Replacement Fund 603,889 0.493 % $6,777 $6,777 $1,035 $7,812
FD713 SLCUSD PEG Fund 25,180 0.021 % $283 $283 $43 $326
FD209 SB1186 CASP Certify Fund 2,106 0.002 % $24 $24 $4 $28
FD213 Avila Ranch CFE 41,673 0.034 % $468 $468 $71 $539
FD505 Affordable Housing Fund 3,499,890 2.857 % $39,277 $39,277 $6,000 $45,277
Finance 2,277,595 1.859 % $25,560 $25,560 $3,905 $29,465
Parking Admin 18,763 0.015 % $211 $211 $32 $243
FD214 Avilia Ranch DPA Fund 100,000 0.082 % $1,122 $1,122 $171 $1,293
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.144 % $1,992 $1,992 $304 $2,296
Total 122,500,814 100.000 %$1,374,743 $1,374,743 $205,437 $1,580,180
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 510 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
General City Attorney
Detail page 65
Schedule 5.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 511 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Detail allocation of
Direct Departmental Expenses
Detail page 66
Schedule 5.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 5,206 40.570 % $5,322 $5,322 $795 $6,117
Fire Administration 2,139 16.669 % $2,187 $2,187 $327 $2,514
Recreation Administration 3,413 26.598 % $3,489 $3,489 $521 $4,010
Planning 285 2.221 % $291 $291 $44 $335
Police Administration 1,789 13.942 % $1,830 $1,830 $273 $2,103
Total 12,832 100.000 %$13,119 $13,119 $1,960 $15,079
(A) Alloc basis:Direct ot Department/Fund
Source:
Page 512 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 67
Schedule 5.006
2024
Total General City Attorney Direct Departmental Expenses
City Administration $17,256 $17,256
Community Services Group $9,313 $9,313
Finance Non Departmental $3,363 $3,363
City Clerk $7,827 $7,827
Finance $29,465 $29,465
Network Services $44,244 $44,244
Information Services $18,852 $18,852
Finance Support Services $1,382 $1,382
Human Resources $27,451 $27,451
Wellness Program $640 $640
Public Works Administration $20,396 $20,396
Facilities Maintenance $18,760 $18,760
Fleet $18,005 $18,005
CIP Project Engineering $36,263 $36,263
Transportation/Plan Engineering $13,751 $13,751
Insurance ISF Fund $61,584 $61,584
City Council $2,934 $2,934
Cultural Activities $4,505 $4,505
Economic Development $12,994 $12,994
Natural Resource Protection $14,337 $14,337
Office of DEI $7,911 $7,911
Community Promotion $5,341 $5,341
Community Development Admin $12,187 $12,187
Commissions & Committees $139 $139
Planning $20,021 $19,686 $335
Engineering $11,318 $11,318
Building and Safety $40,934 $34,817 $6,117
Housing Policy/Homelessness $14,634 $14,634
Parks Maintenance $49,482 $49,482
Swim Center Maintenance $8,111 $8,111
Urban Forest Services $3,569 $3,569
Streets Maintenance $27,935 $27,935
Traffic Signals & Lighting $8,301 $8,301
Parking Admin $243 $243
Stormwater and Flood Control $16,049 $16,049
Solid Waste Recycling $5,327 $5,327
Recreation Administration $15,186 $11,176 $4,010
Recreation Facilities $4,369 $4,369
Youth Services $17,497 $17,497
Community Services $7,921 $7,921
Page 513 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Attorney
Departmental Cost
Allocation Summary
Detail page 68
Schedule 5.006
2024
Total General City Attorney Direct Departmental Expenses
Ranger Program $10,823 $10,823
Aquatics $8,433 $8,433
Golf Course $9,518 $9,518
Jack House $141 $141
Police Administration $34,172 $32,069 $2,103
Patrol $167,266 $167,266
Investigations $41,406 $41,406
Police Support Services $44,132 $44,132
Neighborhood Services $3,721 $3,721
Traffic Safety $12,136 $12,136
Fire Administration $17,884 $15,370 $2,514
Emergency Response $164,152 $164,152
Hazard Prevention $13,065 $13,065
Training Services $2,083 $2,083
Recruit Academy $122 $122
Fire Apparatus Service $7,026 $7,026
Fire Station $392 $392
Mobile Crisis Unit $2,074 $2,074
Disaster Assistance $2,088 $2,088
FD202 Downtown Bid Fund $5,128 $5,128
FD206 Law Enforcement Grant Fund $1,130 $1,130
FD208 Tourism Bid Fund $27,512 $27,512
FD209 SB1186 CASP Certify Fund $28 $28
FD212 San Luis Ranch CFD $119 $119
FD213 Avila Ranch CFE $539 $539
FD214 Avilia Ranch DPA Fund $1,293 $1,293
FD215 Affordable Housing BEGIN Loan Fund $2,296 $2,296
FD406 Public Safety Equip Replacement Fund $7,812 $7,812
FD505 Affordable Housing Fund $45,277 $45,277
FD601 Water Fund $106,982 $106,982
FD602 Sewer Fund $121,720 $121,720
FD611 Parking Fund $49,392 $49,392
FD621Transit Fund $18,402 $18,402
FD701 General Agency Fund $3,300 $3,300
FD705 Whale Rock Fund $22,919 $22,919
FD711 Hazardous Mat Task Force Fund $534 $534
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $326 $326
FD715 Boysen Ranch Conserv Easemt Fund $119 $119
Total $1,595,259 $1,580,180 $15,079
Page 514 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 6.01
CITY CLERK
NATURE AND EXTENT OF SERVICE
The Office of the City Clerk works with the City Council, City Manager, and all city departments as well as the public to ensure the facilitation of the
democratic process at the local level. The administration and records duties include Council meeting agenda coordination, information
dissemination, records management, advisory body administration and oversight of the Public, Education and Government access channel (PEG)
monies.
The office also serves to facilitate election duties including election administration, disclosure reporting, elections campaign regulations, and
statements of economic interests.
Costs are allocated as follows:
City Clerk Services - These costs are associated with activities of the Office of the City Clerk are allocated based on a count of City Council
agenda items by fund/department/division.
Public Counter/Main City Phone Number – – These costs are associated with all non-direct phone calls and in person inquires that need
to be re-directed to any/all City Departments. These costs are allocated based upon the total FTE’s by fund/department/division.
General Government - These costs are related to general government duties such as elections. These costs are unallowable as they are
not recognized as ordinary and necessary for the operation of a governmental unit or the performance of a Federal award. Therefore, general
government costs are identified but not allocated.
Page 515 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Costs to be allocated
Detail page 70
Schedule 6.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $605,003 $605,003
Allocated additions:
10000000 - Building Charge $2,295 $2,295
1011001 - City Administration $6,120 $1,314 $7,434
1012007 - Finance Non Departmental $391 $50 $441
1011501 - City Attorney $6,790 $1,037 $7,827
1012000 - Finance $11,948 $11,948
1011101 - Network Services $27,334 $27,334
1011103 - Information Services $6,972 $6,972
1012006 - Finance Support Services $546 $546
1013001 - Human Resources $20,610 $20,610
1013003 - Wellness Program $173 $173
1015005 - Facilities Maintenance $10,905 $10,905
8020000 - Insurance ISF Fund $11,129 $11,129
Total allocated additions:$15,596 $92,018 $107,614 $107,614
Total to be allocated $620,599 $92,018 $712,617
Page 516 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Schedule of costs to be
allocated by function
Detail page 71
Schedule 6.003
2024
Total General & Admin City Clerk Services Public Counter/Main City
Phone
General Government
Wages & Benefits
SALARIES & WAGES $344,587 $75,671 $193,244 $27,705 $47,967
FRINGE BENEFITS $165,817 $36,413 $92,990 $13,332 $23,082
Other Expense and Cost
SERVICES & SUPPLIES $93,119 $20,449 $52,221 $7,487 $12,962
OTHER CONTRACT SERVICES $1,480 $1,480
Departmental Expenditures $605,003 $132,533 $338,455 $48,524 $85,491
Additions: 1st
Other $15,596 $15,596
Functional Cost $620,599 $148,129 $338,455 $48,524 $85,491
Reallocate Admin ($148,129) $106,113 $15,213 $26,803
Allocable Costs $620,599 $444,568 $63,737 $112,294
Unallocated ($112,294)($112,294)
1st Allocation $508,305 $444,568 $63,737
Additions: 2nd
Other $92,018 $92,018
Functional Cost $92,018 $92,018
Reallocate Admin ($92,018) $65,917 $9,451 $16,650
Allocable Costs $92,018 $65,917 $9,451 $16,650
Unallocated ($16,650)($16,650)
2nd Allocation $75,368 $65,917 $9,451
Total allocated $583,673 $510,485 $73,188
Page 517 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
City Clerk Services
Detail page 72
Schedule 6.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 6 2.643 % $11,751 $11,751 $2,654 $14,405
Fire Administration 12 5.286 % $23,501 $23,501 $5,309 $28,810
FD601 Water Fund 8 3.524 % $15,668 $15,668 $3,539 $19,207
FD602 Sewer Fund 6 2.643 % $11,751 $11,751 $2,654 $14,405
Recreation Administration 6 2.643 % $11,751 $11,751 $2,654 $14,405
City Administration 47 20.705 % $92,047 $92,047 $92,047
Public Works Administration 32 14.097 % $62,670 $62,670 $14,157 $76,827
City Attorney 31 13.656 % $60,712 $60,712 $60,712
Human Resources 16 7.048 % $31,335 $31,335 $7,078 $38,413
Finance 13 5.727 % $25,460 $25,460 $5,751 $31,211
Community Development Admin 30 13.216 % $58,753 $58,753 $13,272 $72,025
FD611 Parking Fund 9 3.965 % $17,626 $17,626 $3,982 $21,608
FD621Transit Fund 11 4.847 % $21,543 $21,543 $4,867 $26,410
Total 227 100.000 %$444,568 $444,568 $65,917 $510,485
(A) Alloc basis:Count of Council Agenda Items by Department/Division
Source:Clerk-Agenda item Tracking by Operating program
Page 518 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 73
Schedule 6.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.426 % $271 $271 $42 $313
Facilities Maintenance 500 1.064 % $678 $678 $104 $782
Streets Maintenance 1,200 2.553 % $1,627 $1,627 $250 $1,877
Stormwater and Flood Control 643 1.368 % $872 $872 $134 $1,006
Traffic Signals & Lighting 200 0.426 % $271 $271 $42 $313
Transportation/Plan Engineering 625 1.330 % $848 $848 $130 $978
Recreation Administration 400 0.851 % $542 $542 $83 $625
Recreation Facilities 100 0.213 % $136 $136 $21 $157
Youth Services 800 1.702 % $1,085 $1,085 $167 $1,252
Community Services 400 0.851 % $542 $542 $83 $625
Ranger Program 800 1.702 % $1,085 $1,085 $167 $1,252
Aquatics 100 0.213 % $136 $136 $21 $157
Golf Course 400 0.851 % $542 $542 $83 $625
Police Administration 700 1.489 % $949 $949 $146 $1,095
Patrol 5,100 10.851 % $6,916 $6,916 $1,063 $7,979
Investigations 1,200 2.553 % $1,627 $1,627 $250 $1,877
Police Support Services 2,100 4.468 % $2,848 $2,848 $438 $3,286
Neighborhood Services 100 0.213 % $136 $136 $21 $157
Traffic Safety 300 0.638 % $407 $407 $63 $470
Fire Administration 400 0.851 % $542 $542 $83 $625
Emergency Response 4,600 9.787 % $6,238 $6,238 $959 $7,197
Hazard Prevention 650 1.383 % $881 $881 $135 $1,016
FD601 Water Fund 3,489 7.423 % $4,731 $4,731 $727 $5,458
FD621Transit Fund 245 0.521 % $332 $332 $51 $383
City Administration 700 1.489 % $949 $949 $949
Economic Development 100 0.213 % $136 $136 $21 $157
Natural Resource Protection 400 0.851 % $542 $542 $83 $625
Community Promotion 25 0.053 % $34 $34 $5 $39
City Attorney 600 1.277 % $814 $814 $814
Finance 1,400 2.979 % $1,899 $1,899 $292 $2,191
Network Services 855 1.819 % $1,159 $1,159 $178 $1,337
Information Services 867 1.845 % $1,176 $1,176 $181 $1,357
Human Resources 1,000 2.128 % $1,356 $1,356 $208 $1,564
Community Development Admin 500 1.064 % $678 $678 $104 $782
Building and Safety 1,500 3.191 % $2,034 $2,034 $313 $2,347
Public Works Administration 900 1.915 % $1,220 $1,220 $188 $1,408
Parks Maintenance 1,300 2.766 % $1,763 $1,763 $271 $2,034
Swim Center Maintenance 100 0.213 % $136 $136 $21 $157
Fire Apparatus Service 200 0.426 % $271 $271 $42 $313
Fleet 450 0.957 % $610 $610 $94 $704
FD611 Parking Fund 1,552 3.302 % $2,105 $2,105 $323 $2,428
Page 519 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Detail allocation of
Public Counter/Main City Phone
Detail page 74
Schedule 6.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.830 % $2,441 $2,441 $375 $2,816
Planning 1,000 2.128 % $1,356 $1,356 $208 $1,564
City Council 500 1.064 % $678 $678 $104 $782
Housing Policy/Homelessness 500 1.064 % $678 $678 $104 $782
Solid Waste Recycling 200 0.426 % $271 $271 $42 $313
Office of DEI 100 0.213 % $136 $136 $21 $157
Engineering 600 1.277 % $814 $814 $125 $939
FD705 Whale Rock Fund 410 0.872 % $556 $556 $85 $641
FD602 Sewer Fund 3,364 7.157 % $4,562 $4,562 $701 $5,263
Disaster Assistance 100 0.213 % $136 $136 $21 $157
FD208 Tourism Bid Fund 175 0.372 % $237 $237 $36 $273
Community Services Group 350 0.745 % $475 $475 $475
Commissions & Committees 100 0.213 % $136 $136 $21 $157
Mobile Crisis Unit 100 0.211 % $137 $137 $21 $158
Total 47,000 100.000 %$63,737 $63,737 $9,451 $73,188
(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 520 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 75
Schedule 6.006
2024
Total City Clerk Services Public Counter/Main City Phone
City Administration $92,996 $92,047 $949
Community Services Group $475 $475
City Attorney $61,526 $60,712 $814
Finance $33,402 $31,211 $2,191
Network Services $1,337 $1,337
Information Services $1,357 $1,357
Human Resources $39,977 $38,413 $1,564
Public Works Administration $78,235 $76,827 $1,408
Facilities Maintenance $782 $782
Fleet $704 $704
CIP Project Engineering $2,816 $2,816
Transportation/Plan Engineering $978 $978
City Council $782 $782
Economic Development $157 $157
Natural Resource Protection $625 $625
Office of DEI $157 $157
Community Promotion $39 $39
Community Development Admin $72,807 $72,025 $782
Commissions & Committees $157 $157
Planning $1,564 $1,564
Engineering $939 $939
Building and Safety $2,347 $2,347
Housing Policy/Homelessness $782 $782
Parks Maintenance $2,034 $2,034
Swim Center Maintenance $157 $157
Urban Forest Services $313 $313
Streets Maintenance $1,877 $1,877
Traffic Signals & Lighting $313 $313
Stormwater and Flood Control $1,006 $1,006
Solid Waste Recycling $313 $313
Recreation Administration $15,030 $14,405 $625
Recreation Facilities $157 $157
Youth Services $1,252 $1,252
Community Services $625 $625
Ranger Program $1,252 $1,252
Aquatics $157 $157
Golf Course $625 $625
Police Administration $15,500 $14,405 $1,095
Patrol $7,979 $7,979
Investigations $1,877 $1,877
Page 521 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
City Clerk
Departmental Cost
Allocation Summary
Detail page 76
Schedule 6.006
2024
Total City Clerk Services Public Counter/Main City Phone
Police Support Services $3,286 $3,286
Neighborhood Services $157 $157
Traffic Safety $470 $470
Fire Administration $29,435 $28,810 $625
Emergency Response $7,197 $7,197
Hazard Prevention $1,016 $1,016
Fire Apparatus Service $313 $313
Mobile Crisis Unit $158 $158
Disaster Assistance $157 $157
FD208 Tourism Bid Fund $273 $273
FD601 Water Fund $24,665 $19,207 $5,458
FD602 Sewer Fund $19,668 $14,405 $5,263
FD611 Parking Fund $24,036 $21,608 $2,428
FD621Transit Fund $26,793 $26,410 $383
FD705 Whale Rock Fund $641 $641
Total $583,673 $510,485 $73,188
Page 522 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 7.01
FINANCE
NATURE AND EXTENT OF SERVICE
The Finance Administration division organizes, leads, and monitors the functions within the Department. These include: Accounting, Revenue
Management, 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, cash handling, and customer service.
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 523 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 7.01
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.
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 524 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Costs to be allocated
Detail page 78
Schedule 7.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,277,595 $2,277,595
Allocated additions:
10000000 - Building Charge $8,958 $8,958
1011001 - City Administration $23,038 $4,948 $27,986
1012007 - Finance Non Departmental $2,051 $262 $2,313
1011501 - City Attorney $25,560 $3,905 $29,465
1011021 - City Clerk $27,359 $6,043 $33,402
1012000 - Finance $3,813 $3,813
1011101 - Network Services $88,034 $88,034
1011103 - Information Services $21,689 $21,689
1012006 - Finance Support Services $2,057 $2,057
1013001 - Human Resources $64,120 $64,120
1013003 - Wellness Program $538 $538
1015005 - Facilities Maintenance $42,573 $42,573
8020000 - Insurance ISF Fund $46,314 $46,314
Total allocated additions:$86,966 $284,296 $371,262 $371,262
Total to be allocated $2,364,561 $284,296 $2,648,857
Page 525 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Schedule of costs to be
allocated by function
Detail page 79
Schedule 7.003
2024
Total General &
Admin
Bus Lic, Trans
Occ Tax &
Tourism
Accounts
Payable
Payroll Purchasing General
Finance
Cashier Budget Cannabis
Wages & Benefits
SALARIES & WAGES $1,233,858 $240,356 $67,492 $83,409 $208,645 $127,828 $334,129 $62,680 $97,475 $11,844
FRINGE BENEFITS $546,993 $106,554 $29,921 $36,977 $92,497 $56,668 $148,126 $27,787 $43,212 $5,251
Other Expense and Cost
SERVICES AND SUPPLIES $496,744 $96,766 $27,172 $33,580 $83,999 $51,463 $134,518 $25,235 $39,243 $4,768
Departmental Expenditures $2,277,595 $443,676 $124,585 $153,966 $385,141 $235,959 $616,773 $115,702 $179,930 $21,863
Additions: 1st
Other $86,966 $6,039 $7,086 $6,353 $8,867 $43,356 $5,219 $10,046
Functional Cost $2,364,561 $443,676 $130,624 $161,052 $391,494 $244,826 $660,129 $120,921 $189,976 $21,863
Reallocate Admin ($443,676) $30,141 $37,249 $93,176 $57,085 $149,215 $27,992 $43,530 $5,288
Allocable Costs $2,364,561 $160,765 $198,301 $484,670 $301,911 $809,344 $148,913 $233,506 $27,151
Unallocated ($187,916) ($160,765)($27,151)
1st Allocation $2,176,645 $198,301 $484,670 $301,911 $809,344 $148,913 $233,506
Additions: 2nd
Finance $3,813 $265 $311 $279 $389 $1,901 $229 $439
Other $280,483 $19,478 $22,855 $20,491 $28,597 $139,833 $16,832 $32,397
Functional Cost $284,296 $19,743 $23,166 $20,770 $28,986 $141,734 $17,061 $32,836
Allocable Costs $284,296 $19,743 $23,166 $20,770 $28,986 $141,734 $17,061 $32,836
Unallocated ($19,743) ($19,743)
2nd Allocation $264,553 $23,166 $20,770 $28,986 $141,734 $17,061 $32,836
Total allocated $2,441,198 $221,467 $505,440 $330,897 $951,078 $165,974 $266,342
Page 526 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 80
Schedule 7.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 3,701 10.116 % $20,060 $20,060 $2,410 $22,470
FD611 Parking Fund 2,169 5.929 % $11,757 $11,757 $1,413 $13,170
FD602 Sewer Fund 4,477 12.237 % $24,267 $24,267 $2,916 $27,183
FD621Transit Fund 452 1.235 % $2,450 $2,450 $294 $2,744
FD705 Whale Rock Fund 484 1.323 % $2,623 $2,623 $315 $2,938
FD711 Hazardous Mat Task Force Fund 73 0.200 % $396 $396 $48 $444
City Council 215 0.588 % $1,165 $1,165 $140 $1,305
Economic Development 265 0.724 % $1,436 $1,436 $173 $1,609
Natural Resource Protection 318 0.869 % $1,724 $1,724 $207 $1,931
Community Promotion 160 0.437 % $867 $867 $104 $971
Finance Support Services 105 0.287 % $569 $569 $68 $637
Human Resources 708 1.935 % $3,838 $3,838 $461 $4,299
Insurance ISF Fund 25 0.068 % $136 $136 $16 $152
Wellness Program 9 0.025 % $49 $49 $6 $55
Community Development Admin 301 0.823 % $1,632 $1,632 $196 $1,828
Commissions & Committees 11 0.030 % $60 $60 $7 $67
Planning 141 0.385 % $764 $764 $92 $856
Building and Safety 274 0.749 % $1,485 $1,485 $178 $1,663
Public Works Administration 289 0.790 % $1,566 $1,566 $188 $1,754
Parks Maintenance 1,433 3.917 % $7,767 $7,767 $933 $8,700
Swim Center Maintenance 815 2.228 % $4,418 $4,418 $531 $4,949
Urban Forest Services 121 0.331 % $656 $656 $79 $735
Facilities Maintenance 4,599 12.571 % $24,928 $24,928 $2,995 $27,923
Streets Maintenance 675 1.845 % $3,659 $3,659 $440 $4,099
Traffic Signals & Lighting 183 0.500 % $992 $992 $119 $1,111
Fleet 1,160 3.171 % $6,288 $6,288 $755 $7,043
City Administration 482 1.317 % $2,613 $2,613 $2,613
Transportation/Plan Engineering 90 0.246 % $488 $488 $59 $547
Recreation Administration 372 1.017 % $2,016 $2,016 $242 $2,258
Recreation Facilities 127 0.347 % $688 $688 $83 $771
Youth Services 378 1.033 % $2,049 $2,049 $246 $2,295
Community Services 418 1.143 % $2,266 $2,266 $272 $2,538
Ranger Program 434 1.186 % $2,352 $2,352 $283 $2,635
Aquatics 148 0.405 % $802 $802 $96 $898
Police Administration 1,872 5.117 % $10,147 $10,147 $1,219 $11,366
Patrol 198 0.541 % $1,073 $1,073 $129 $1,202
Investigations 90 0.246 % $488 $488 $59 $547
Police Support Services 111 0.303 % $602 $602 $72 $674
Neighborhood Services 38 0.104 % $206 $206 $25 $231
Traffic Safety 51 0.139 % $276 $276 $33 $309
Emergency Response 375 1.025 % $2,033 $2,033 $244 $2,277
Page 527 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 81
Schedule 7.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Hazard Prevention 147 0.402 % $797 $797 $96 $893
Training Services 283 0.774 % $1,534 $1,534 $184 $1,718
Fire Station 247 0.675 % $1,339 $1,339 $161 $1,500
Disaster Assistance 64 0.175 % $347 $347 $42 $389
City Attorney 203 0.555 % $1,100 $1,100 $1,100
City Clerk 240 0.656 % $1,301 $1,301 $1,301
Network Services 799 2.184 % $4,331 $4,331 $520 $4,851
Information Services 122 0.333 % $661 $661 $79 $740
Golf Course 635 1.736 % $3,442 $3,442 $414 $3,856
Fire Administration 988 2.701 % $5,355 $5,355 $643 $5,998
Fire Apparatus Service 584 1.596 % $3,165 $3,165 $380 $3,545
FD208 Tourism Bid Fund 321 0.877 % $1,740 $1,740 $209 $1,949
FD202 Downtown Bid Fund 16 0.044 % $87 $87 $10 $97
CIP Project Engineering 166 0.454 % $900 $900 $108 $1,008
Cultural Activities 2 0.005 % $11 $11 $1 $12
FD201 Local Sales Tax Fund 7 0.019 % $38 $38 $5 $43
FD401 Capital Outlay Engineering 1,287 3.518 % $6,976 $6,976 $838 $7,814
FD404 Major Facility Replacement Fund 146 0.399 % $791 $791 $95 $886
Solid Waste Recycling 82 0.224 % $444 $444 $53 $497
Community Services Group 83 0.227 % $450 $450 $450
Finance Non Departmental 6 0.016 % $33 $33 $33
FD206 Law Enforcement Grant Fund 9 0.025 % $49 $49 $6 $55
FD402 Fleet Replace 252 0.689 % $1,366 $1,366 $164 $1,530
Office of DEI 186 0.508 % $1,008 $1,008 $121 $1,129
Engineering 29 0.079 % $157 $157 $19 $176
Housing Policy/Homelessness 397 1.085 % $2,152 $2,152 $259 $2,411
Stormwater and Flood Control 208 0.569 % $1,127 $1,127 $135 $1,262
FD403 Info Tech Replacement Fund 184 0.503 % $997 $997 $120 $1,117
FD507 Transportation Impact Fee Fund 88 0.241 % $477 $477 $57 $534
Jack House 10 0.027 % $54 $54 $7 $61
Mobile Crisis Unit 116 0.317 % $629 $629 $76 $705
FD212 San Luis Ranch CFD 5 0.014 % $27 $27 $3 $30
FD701 General Agency Fund 25 0.068 % $136 $136 $16 $152
FD715 Boysen Ranch Conserv Easemt Fund 6 0.016 % $33 $33 $4 $37
All Other 192 0.525 % $1,041 $1,041 $125 $1,166
Recruit Academy 4 0.011 % $22 $22 $3 $25
FD209 SB1186 CASP Certify Fund 17 0.046 % $92 $92 $11 $103
FD406 Public Safety Equip Replacement Fund 34 0.093 % $184 $184 $22 $206
FD504 LOVR Impact Fee Fund 1 0.003 % $5 $5 $1 $6
FD213 Avila Ranch CFE 38 0.104 % $206 $206 $25 $231
FD214 Avilia Ranch DPA Fund 5 0.014 % $27 $27 $3 $30
Page 528 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Accounts Payable
Detail page 82
Schedule 7.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD215 Affordable Housing BEGIN Loan Fund 2 0.005 % $11 $11 $1 $12
FD505 Affordable Housing Fund 2 0.006 % $8 $8 $4 $12
Total 36,585 100.000 %$198,301 $198,301 $23,166 $221,467
(A) Alloc basis:Accounts Payable Transaction Count by Department/Fund
Source:AP Checks worksheet
Page 529 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Payroll
Detail page 83
Schedule 7.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.434 % $2,105 $2,105 $95 $2,200
Facilities Maintenance 500 1.086 % $5,262 $5,262 $236 $5,498
Streets Maintenance 1,200 2.606 % $12,630 $12,630 $567 $13,197
Stormwater and Flood Control 643 1.396 % $6,767 $6,767 $304 $7,071
Traffic Signals & Lighting 200 0.434 % $2,105 $2,105 $95 $2,200
Transportation/Plan Engineering 625 1.357 % $6,578 $6,578 $295 $6,873
Recreation Administration 400 0.869 % $4,210 $4,210 $189 $4,399
Recreation Facilities 100 0.217 % $1,052 $1,052 $47 $1,099
Youth Services 800 1.737 % $8,420 $8,420 $378 $8,798
Community Services 400 0.869 % $4,210 $4,210 $189 $4,399
Ranger Program 800 1.737 % $8,420 $8,420 $378 $8,798
Aquatics 100 0.217 % $1,052 $1,052 $47 $1,099
Golf Course 400 0.869 % $4,210 $4,210 $189 $4,399
Police Administration 700 1.520 % $7,367 $7,367 $331 $7,698
Patrol 5,100 11.075 % $53,677 $53,677 $2,410 $56,087
Investigations 1,200 2.606 % $12,630 $12,630 $567 $13,197
Police Support Services 2,100 4.560 % $22,102 $22,102 $992 $23,094
Neighborhood Services 100 0.217 % $1,052 $1,052 $47 $1,099
Traffic Safety 300 0.651 % $3,157 $3,157 $142 $3,299
Fire Administration 400 0.869 % $4,210 $4,210 $189 $4,399
Emergency Response 4,600 9.989 % $48,414 $48,414 $2,174 $50,588
Hazard Prevention 650 1.412 % $6,841 $6,841 $307 $7,148
FD601 Water Fund 3,489 7.577 % $36,721 $36,721 $1,649 $38,370
FD621Transit Fund 245 0.532 % $2,579 $2,579 $116 $2,695
City Administration 700 1.520 % $7,367 $7,367 $7,367
Economic Development 100 0.217 % $1,052 $1,052 $47 $1,099
Natural Resource Protection 400 0.869 % $4,210 $4,210 $189 $4,399
Community Promotion 25 0.054 % $263 $263 $12 $275
City Attorney 600 1.303 % $6,315 $6,315 $6,315
City Clerk 450 0.977 % $4,736 $4,736 $4,736
Network Services 855 1.857 % $8,999 $8,999 $404 $9,403
Information Services 867 1.883 % $9,125 $9,125 $410 $9,535
Human Resources 1,000 2.172 % $10,525 $10,525 $473 $10,998
Community Development Admin 500 1.086 % $5,262 $5,262 $236 $5,498
Building and Safety 1,500 3.257 % $15,787 $15,787 $709 $16,496
Public Works Administration 900 1.954 % $9,472 $9,472 $425 $9,897
Parks Maintenance 1,300 2.823 % $13,682 $13,682 $614 $14,296
Swim Center Maintenance 100 0.217 % $1,052 $1,052 $47 $1,099
Fire Apparatus Service 200 0.434 % $2,105 $2,105 $95 $2,200
Fleet 450 0.977 % $4,736 $4,736 $213 $4,949
FD611 Parking Fund 1,552 3.370 % $16,335 $16,335 $733 $17,068
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Finance
Detail allocation of
Payroll
Detail page 84
Schedule 7.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.909 % $18,945 $18,945 $851 $19,796
Planning 1,000 2.172 % $10,525 $10,525 $473 $10,998
City Council 500 1.086 % $5,262 $5,262 $236 $5,498
Housing Policy/Homelessness 500 1.086 % $5,262 $5,262 $236 $5,498
Solid Waste Recycling 200 0.434 % $2,105 $2,105 $95 $2,200
Office of DEI 100 0.217 % $1,052 $1,052 $47 $1,099
Engineering 600 1.303 % $6,315 $6,315 $284 $6,599
FD705 Whale Rock Fund 410 0.890 % $4,315 $4,315 $194 $4,509
FD602 Sewer Fund 3,364 7.305 % $35,406 $35,406 $1,590 $36,996
Disaster Assistance 100 0.217 % $1,052 $1,052 $47 $1,099
FD208 Tourism Bid Fund 175 0.380 % $1,842 $1,842 $83 $1,925
Community Services Group 350 0.760 % $3,684 $3,684 $3,684
Commissions & Committees 100 0.217 % $1,052 $1,052 $47 $1,099
Mobile Crisis Unit 100 0.218 % $1,059 $1,059 $47 $1,106
Total 46,050 100.000 %$484,670 $484,670 $20,770 $505,440
(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 85
Schedule 7.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.055 % $166 $166 $17 $183
Economic Development 777,420 1.977 % $5,968 $5,968 $595 $6,563
Natural Resource Protection 354,879 0.902 % $2,724 $2,724 $272 $2,996
Community Promotion 378,680 0.963 % $2,907 $2,907 $290 $3,197
City Attorney 238,702 0.607 % $1,832 $1,832 $1,832
City Clerk 94,599 0.241 % $726 $726 $726
Finance 496,744 1.263 % $3,813 $3,813 $3,813
Network Services 1,999,255 5.083 % $15,346 $15,346 $1,531 $16,877
Information Services 80,314 0.204 % $616 $616 $62 $678
Human Resources 800,822 2.036 % $6,147 $6,147 $613 $6,760
Community Development Admin 148,163 0.377 % $1,137 $1,137 $113 $1,250
Commissions & Committees 4,520 0.011 % $35 $35 $3 $38
Planning 201,249 0.512 % $1,545 $1,545 $154 $1,699
Public Works Administration 69,914 0.178 % $537 $537 $54 $591
Parks Maintenance 2,260,729 5.748 % $17,353 $17,353 $1,731 $19,084
Swim Center Maintenance 489,000 1.243 % $3,754 $3,754 $375 $4,129
Urban Forest Services 111,593 0.284 % $857 $857 $85 $942
Facilities Maintenance 801,496 2.038 % $6,152 $6,152 $614 $6,766
Streets Maintenance 837,289 2.129 % $6,427 $6,427 $641 $7,068
Traffic Signals & Lighting 392,759 0.999 % $3,015 $3,015 $301 $3,316
Fleet 862,528 2.193 % $6,621 $6,621 $661 $7,282
City Administration 276,174 0.702 % $2,120 $2,120 $2,120
Transportation/Plan Engineering 78,075 0.199 % $599 $599 $60 $659
Recreation Administration 94,587 0.240 % $726 $726 $72 $798
Recreation Facilities 48,804 0.124 % $375 $375 $37 $412
Youth Services 155,407 0.395 % $1,193 $1,193 $119 $1,312
Community Services 158,527 0.403 % $1,217 $1,217 $121 $1,338
Aquatics 61,785 0.157 % $474 $474 $47 $521
Golf Course 266,288 0.677 % $2,044 $2,044 $204 $2,248
Police Administration 1,052,839 2.677 % $8,082 $8,082 $806 $8,888
Patrol 227,753 0.579 % $1,748 $1,748 $174 $1,922
Investigations 45,999 0.117 % $353 $353 $35 $388
Police Support Services 209,290 0.532 % $1,607 $1,607 $160 $1,767
Neighborhood Services 47,634 0.121 % $366 $366 $36 $402
Traffic Safety 21,311 0.054 % $164 $164 $16 $180
Fire Administration 206,606 0.525 % $1,586 $1,586 $158 $1,744
Emergency Response 186,962 0.475 % $1,435 $1,435 $143 $1,578
Fire Apparatus Service 268,836 0.684 % $2,064 $2,064 $206 $2,270
Hazard Prevention 129,020 0.328 % $990 $990 $99 $1,089
Training Services 161,061 0.409 % $1,236 $1,236 $123 $1,359
Disaster Assistance 19,535 0.050 % $150 $150 $15 $165
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Finance
Detail allocation of
Purchasing
Detail page 86
Schedule 7.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,866,570 4.746 % $14,328 $14,328 $1,430 $15,758
FD611 Parking Fund 1,826,924 4.645 % $14,024 $14,024 $1,399 $15,423
FD602 Sewer Fund 3,941,034 10.020 % $30,252 $30,252 $3,018 $33,270
FD621Transit Fund 1,032,545 2.625 % $7,926 $7,926 $791 $8,717
FD705 Whale Rock Fund 1,094,505 2.783 % $8,401 $8,401 $838 $9,239
FD711 Hazardous Mat Task Force Fund 35,763 0.091 % $275 $275 $27 $302
Finance Non Departmental 241,600 0.614 % $1,855 $1,855 $1,855
CIP Project Engineering 176,029 0.448 % $1,351 $1,351 $135 $1,486
Solid Waste Recycling 90,267 0.230 % $693 $693 $69 $762
Community Services Group 137,357 0.349 % $1,054 $1,054 $1,054
Building and Safety 606,387 1.542 % $4,655 $4,655 $464 $5,119
Stormwater and Flood Control 361,063 0.918 % $2,772 $2,772 $277 $3,049
FD206 Law Enforcement Grant Fund 22,373 0.057 % $172 $172 $17 $189
FD601 Water Fund 2,840,433 7.222 % $21,803 $21,803 $2,175 $23,978
Insurance ISF Fund 3,155,160 8.022 % $24,219 $24,219 $2,416 $26,635
Office of DEI 362,766 0.922 % $2,785 $2,785 $278 $3,063
Engineering 85,110 0.216 % $653 $653 $65 $718
Housing Policy/Homelessness 483,819 1.230 % $3,714 $3,714 $371 $4,085
Mobile Crisis Unit 100,541 0.256 % $772 $772 $77 $849
Cultural Activities 348,269 0.885 % $2,673 $2,673 $267 $2,940
Finance Support Services 106,819 0.272 % $820 $820 $82 $902
Wellness Program 49,456 0.126 % $380 $380 $38 $418
Jack House 10,833 0.028 % $83 $83 $8 $91
Recruit Academy 9,472 0.024 % $73 $73 $7 $80
Fire Station 30,274 0.077 % $232 $232 $23 $255
FD202 Downtown Bid Fund 396,392 1.008 % $3,043 $3,043 $304 $3,347
FD212 San Luis Ranch CFD 9,145 0.023 % $70 $70 $7 $77
FD406 Public Safety Equip Replacement Fund 603,889 1.535 % $4,635 $4,635 $463 $5,098
FD701 General Agency Fund 255,084 0.649 % $1,958 $1,958 $195 $2,153
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.064 % $193 $193 $19 $212
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.023 % $70 $70 $7 $77
Ranger Program 56,962 0.145 % $437 $437 $44 $481
FD209 SB1186 CASP Certify Fund 2,106 0.005 % $16 $16 $2 $18
FD213 Avila Ranch CFE 41,673 0.106 % $320 $320 $32 $352
FD505 Affordable Housing Fund 3,499,890 8.898 % $26,865 $26,865 $2,681 $29,546
FD214 Avilia Ranch DPA Fund 100,000 0.254 % $768 $768 $77 $845
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.451 % $1,364 $1,364 $140 $1,504
Total 39,331,602 100.000 %$301,911 $301,911 $28,986 $330,897
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
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Finance
Detail allocation of
Purchasing
Detail page 87
Schedule 7.006
2024
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 88
Schedule 7.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.186 % $1,508 $1,508 $275 $1,783
Cultural Activities 348,269 0.286 % $2,316 $2,316 $422 $2,738
Economic Development 1,004,411 0.825 % $6,680 $6,680 $1,217 $7,897
Natural Resource Protection 1,108,266 0.911 % $7,371 $7,371 $1,343 $8,714
Community Promotion 412,841 0.339 % $2,746 $2,746 $500 $3,246
City Attorney 1,470,929 1.209 % $9,783 $9,783 $9,783
City Clerk 605,003 0.497 % $4,024 $4,024 $4,024
Network Services 3,420,042 2.810 % $22,745 $22,745 $4,145 $26,890
Human Resources 2,121,968 1.744 % $14,112 $14,112 $2,572 $16,684
Insurance ISF Fund 4,760,390 3.912 % $31,660 $31,660 $5,769 $37,429
Wellness Program 49,456 0.041 % $329 $329 $60 $389
Community Development Admin 942,059 0.774 % $6,265 $6,265 $1,142 $7,407
Commissions & Committees 10,769 0.009 % $72 $72 $13 $85
Planning 1,521,667 1.250 % $10,120 $10,120 $1,844 $11,964
Building and Safety 2,691,300 2.212 % $17,899 $17,899 $3,262 $21,161
Public Works Administration 1,576,621 1.296 % $10,486 $10,486 $1,911 $12,397
Parks Maintenance 3,824,940 3.143 % $25,438 $25,438 $4,635 $30,073
Swim Center Maintenance 626,979 0.515 % $4,170 $4,170 $760 $4,930
Urban Forest Services 275,854 0.227 % $1,835 $1,835 $334 $2,169
Facilities Maintenance 1,450,118 1.192 % $9,644 $9,644 $1,757 $11,401
Streets Maintenance 2,159,332 1.774 % $14,361 $14,361 $2,617 $16,978
Stormwater and Flood Control 1,240,556 1.019 % $8,250 $8,250 $1,503 $9,753
Traffic Signals & Lighting 641,707 0.527 % $4,268 $4,268 $778 $5,046
Fleet 1,391,774 1.144 % $9,256 $9,256 $1,687 $10,943
City Administration 1,537,622 1.264 % $10,226 $10,226 $10,226
Transportation/Plan Engineering 1,062,962 0.873 % $7,069 $7,069 $1,288 $8,357
Recreation Administration 863,943 0.710 % $5,746 $5,746 $1,047 $6,793
Recreation Facilities 337,684 0.277 % $2,246 $2,246 $409 $2,655
Youth Services 1,352,454 1.111 % $8,995 $8,995 $1,639 $10,634
Ranger Program 836,599 0.687 % $5,564 $5,564 $1,014 $6,578
Aquatics 651,870 0.536 % $4,335 $4,335 $790 $5,125
Police Administration 2,478,910 2.037 % $16,486 $16,486 $3,004 $19,490
Patrol 12,929,619 10.625 % $85,990 $85,990 $15,670 $101,660
Investigations 3,200,666 2.630 % $21,286 $21,286 $3,879 $25,165
Neighborhood Services 287,621 0.236 % $1,913 $1,913 $349 $2,262
Traffic Safety 938,148 0.771 % $6,239 $6,239 $1,137 $7,376
Fire Administration 1,188,070 0.976 % $7,901 $7,901 $1,440 $9,341
Emergency Response 12,688,880 10.427 % $84,389 $84,389 $15,378 $99,767
Hazard Prevention 1,009,920 0.830 % $6,717 $6,717 $1,224 $7,941
Training Services 161,061 0.132 % $1,071 $1,071 $195 $1,266
Fire Station 30,274 0.025 % $201 $201 $37 $238
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Finance
Detail allocation of
General Finance
Detail page 89
Schedule 7.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 161,384 0.133 % $1,073 $1,073 $196 $1,269
FD202 Downtown Bid Fund 396,392 0.326 % $2,636 $2,636 $480 $3,116
FD601 Water Fund 8,269,644 6.795 % $54,998 $54,998 $10,022 $65,020
FD611 Parking Fund 3,817,999 3.137 % $25,392 $25,392 $4,627 $30,019
FD602 Sewer Fund 9,408,908 7.732 % $62,575 $62,575 $11,403 $73,978
Golf Course 735,748 0.605 % $4,893 $4,893 $892 $5,785
FD705 Whale Rock Fund 1,771,627 1.456 % $11,782 $11,782 $2,147 $13,929
Information Services 1,457,278 1.197 % $9,692 $9,692 $1,766 $11,458
FD208 Tourism Bid Fund 2,126,661 1.748 % $14,144 $14,144 $2,577 $16,721
FD621Transit Fund 1,422,439 1.169 % $9,460 $9,460 $1,724 $11,184
FD206 Law Enforcement Grant Fund 87,326 0.072 % $581 $581 $106 $687
Fire Apparatus Service 543,132 0.446 % $3,612 $3,612 $658 $4,270
Police Support Services 3,411,429 2.803 % $22,688 $22,688 $4,134 $26,822
Community Services 612,254 0.503 % $4,072 $4,072 $742 $4,814
FD711 Hazardous Mat Task Force Fund 41,252 0.034 % $274 $274 $50 $324
CIP Project Engineering 2,803,107 2.303 % $18,642 $18,642 $3,397 $22,039
Community Services Group 829,900 0.682 % $5,519 $5,519 $5,519
Solid Waste Recycling 411,750 0.338 % $2,738 $2,738 $499 $3,237
Finance Support Services 106,819 0.088 % $710 $710 $129 $839
Finance Non Departmental 299,703 0.246 % $1,993 $1,993 $1,993
Office of DEI 611,541 0.503 % $4,067 $4,067 $741 $4,808
Engineering 874,873 0.719 % $5,818 $5,818 $1,060 $6,878
Housing Policy/Homelessness 1,131,247 0.930 % $7,524 $7,524 $1,371 $8,895
Jack House 10,833 0.009 % $72 $72 $13 $85
Recruit Academy 9,472 0.008 % $63 $63 $11 $74
Mobile Crisis Unit 160,282 0.132 % $1,066 $1,066 $194 $1,260
FD212 San Luis Ranch CFD 9,145 0.008 % $61 $61 $11 $72
FD701 General Agency Fund 255,084 0.210 % $1,696 $1,696 $309 $2,005
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.008 % $61 $61 $11 $72
FD406 Public Safety Equip Replacement Fund 603,889 0.496 % $4,016 $4,016 $732 $4,748
FD713 SLCUSD PEG Fund 25,180 0.021 % $167 $167 $31 $198
FD209 SB1186 CASP Certify Fund 2,106 0.002 % $14 $14 $3 $17
FD213 Avila Ranch CFE 41,673 0.034 % $277 $277 $51 $328
FD505 Affordable Housing Fund 3,499,890 2.876 % $23,277 $23,277 $4,242 $27,519
Parking Admin 18,763 0.015 % $125 $125 $23 $148
FD214 Avilia Ranch DPA Fund 100,000 0.082 % $665 $665 $121 $786
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.145 % $1,189 $1,189 $215 $1,404
Total 121,694,148 100.000 %$809,344 $809,344 $141,734 $951,078
(A) Alloc basis:Total Operating Expenditures by Department/Division
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Finance
Detail allocation of
General Finance
Detail page 90
Schedule 7.007
2024
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
Cashier
Detail page 91
Schedule 7.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 727 7.270 % $10,826 $10,826 $1,240 $12,066
FD621Transit Fund 106 1.060 % $1,578 $1,578 $181 $1,759
FD601 Water Fund 1,406 14.060 % $20,937 $20,937 $2,399 $23,336
FD602 Sewer Fund 1,406 14.060 % $20,937 $20,937 $2,399 $23,336
All Other 6,355 63.550 % $94,635 $94,635 $10,842 $105,477
Total 10,000 100.000 %$148,913 $148,913 $17,061 $165,974
(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 92
Schedule 7.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.186 % $435 $435 $64 $499
Cultural Activities 348,269 0.286 % $668 $668 $98 $766
Economic Development 1,004,411 0.825 % $1,927 $1,927 $282 $2,209
Natural Resource Protection 1,108,266 0.911 % $2,127 $2,127 $311 $2,438
Community Promotion 412,841 0.339 % $792 $792 $116 $908
City Attorney 1,470,929 1.209 % $2,822 $2,822 $2,822
City Clerk 605,003 0.497 % $1,161 $1,161 $1,161
Network Services 3,420,042 2.810 % $6,562 $6,562 $960 $7,522
Human Resources 2,121,968 1.744 % $4,072 $4,072 $596 $4,668
Insurance ISF Fund 4,760,390 3.912 % $9,134 $9,134 $1,337 $10,471
Wellness Program 49,456 0.041 % $95 $95 $14 $109
Community Development Admin 942,059 0.774 % $1,808 $1,808 $264 $2,072
Commissions & Committees 10,769 0.009 % $21 $21 $3 $24
Planning 1,521,667 1.250 % $2,920 $2,920 $427 $3,347
Building and Safety 2,691,300 2.212 % $5,164 $5,164 $756 $5,920
Public Works Administration 1,576,621 1.296 % $3,025 $3,025 $443 $3,468
Parks Maintenance 3,824,940 3.143 % $7,339 $7,339 $1,074 $8,413
Swim Center Maintenance 626,979 0.515 % $1,203 $1,203 $176 $1,379
Urban Forest Services 275,854 0.227 % $529 $529 $77 $606
Facilities Maintenance 1,450,118 1.192 % $2,782 $2,782 $407 $3,189
Streets Maintenance 2,159,332 1.774 % $4,143 $4,143 $606 $4,749
Stormwater and Flood Control 1,240,556 1.019 % $2,380 $2,380 $348 $2,728
Traffic Signals & Lighting 641,707 0.527 % $1,231 $1,231 $180 $1,411
Fleet 1,391,774 1.144 % $2,671 $2,671 $391 $3,062
City Administration 1,537,622 1.264 % $2,950 $2,950 $2,950
Transportation/Plan Engineering 1,062,962 0.873 % $2,040 $2,040 $298 $2,338
Recreation Administration 863,943 0.710 % $1,658 $1,658 $243 $1,901
Recreation Facilities 337,684 0.277 % $648 $648 $95 $743
Youth Services 1,352,454 1.111 % $2,595 $2,595 $380 $2,975
Ranger Program 836,599 0.687 % $1,605 $1,605 $235 $1,840
Aquatics 651,870 0.536 % $1,251 $1,251 $183 $1,434
Police Administration 2,478,910 2.037 % $4,757 $4,757 $696 $5,453
Patrol 12,929,619 10.625 % $24,809 $24,809 $3,630 $28,439
Investigations 3,200,666 2.630 % $6,141 $6,141 $899 $7,040
Neighborhood Services 287,621 0.236 % $552 $552 $81 $633
Traffic Safety 938,148 0.771 % $1,800 $1,800 $263 $2,063
Fire Administration 1,188,070 0.976 % $2,280 $2,280 $334 $2,614
Emergency Response 12,688,880 10.427 % $24,347 $24,347 $3,563 $27,910
Hazard Prevention 1,009,920 0.830 % $1,938 $1,938 $284 $2,222
Training Services 161,061 0.132 % $309 $309 $45 $354
Fire Station 30,274 0.025 % $58 $58 $8 $66
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Finance
Detail allocation of
Budget
Detail page 93
Schedule 7.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 161,384 0.133 % $310 $310 $45 $355
FD202 Downtown Bid Fund 396,392 0.326 % $761 $761 $111 $872
FD601 Water Fund 8,269,644 6.795 % $15,868 $15,868 $2,322 $18,190
FD611 Parking Fund 3,817,999 3.137 % $7,326 $7,326 $1,072 $8,398
FD602 Sewer Fund 9,408,908 7.732 % $18,054 $18,054 $2,642 $20,696
Golf Course 735,748 0.605 % $1,412 $1,412 $207 $1,619
FD705 Whale Rock Fund 1,771,627 1.456 % $3,399 $3,399 $497 $3,896
Information Services 1,457,278 1.197 % $2,796 $2,796 $409 $3,205
FD208 Tourism Bid Fund 2,126,661 1.748 % $4,081 $4,081 $597 $4,678
FD621Transit Fund 1,422,439 1.169 % $2,729 $2,729 $399 $3,128
FD206 Law Enforcement Grant Fund 87,326 0.072 % $168 $168 $25 $193
Fire Apparatus Service 543,132 0.446 % $1,042 $1,042 $152 $1,194
Police Support Services 3,411,429 2.803 % $6,546 $6,546 $958 $7,504
Community Services 612,254 0.503 % $1,175 $1,175 $172 $1,347
FD711 Hazardous Mat Task Force Fund 41,252 0.034 % $79 $79 $12 $91
CIP Project Engineering 2,803,107 2.303 % $5,379 $5,379 $787 $6,166
Community Services Group 829,900 0.682 % $1,592 $1,592 $1,592
Solid Waste Recycling 411,750 0.338 % $790 $790 $116 $906
Finance Support Services 106,819 0.088 % $205 $205 $30 $235
Finance Non Departmental 299,703 0.246 % $575 $575 $575
Office of DEI 611,541 0.503 % $1,173 $1,173 $172 $1,345
Engineering 874,873 0.719 % $1,679 $1,679 $246 $1,925
Housing Policy/Homelessness 1,131,247 0.930 % $2,171 $2,171 $318 $2,489
Jack House 10,833 0.009 % $21 $21 $3 $24
Recruit Academy 9,472 0.008 % $18 $18 $3 $21
Mobile Crisis Unit 160,282 0.132 % $308 $308 $45 $353
FD212 San Luis Ranch CFD 9,145 0.008 % $18 $18 $3 $21
FD701 General Agency Fund 255,084 0.210 % $489 $489 $72 $561
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.008 % $18 $18 $3 $21
FD406 Public Safety Equip Replacement Fund 603,889 0.496 % $1,159 $1,159 $170 $1,329
FD713 SLCUSD PEG Fund 25,180 0.021 % $48 $48 $7 $55
FD209 SB1186 CASP Certify Fund 2,106 0.002 % $4 $4 $1 $5
FD213 Avila Ranch CFE 41,673 0.034 % $80 $80 $12 $92
FD505 Affordable Housing Fund 3,499,890 2.876 % $6,716 $6,716 $983 $7,699
Parking Admin 18,763 0.015 % $36 $36 $5 $41
FD214 Avilia Ranch DPA Fund 100,000 0.082 % $192 $192 $28 $220
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.145 % $340 $340 $45 $385
Total 121,694,148 100.000 %$233,506 $233,506 $32,836 $266,342
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 540 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Detail allocation of
Budget
Detail page 94
Schedule 7.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 541 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 95
Schedule 7.010
2024
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
City Administration $25,276 $2,613 $7,367 $2,120 $10,226 $2,950
Community Services Group $12,299 $450 $3,684 $1,054 $5,519 $1,592
Finance Non Departmental $4,456 $33 $1,855 $1,993 $575
City Attorney $21,852 $1,100 $6,315 $1,832 $9,783 $2,822
City Clerk $11,948 $1,301 $4,736 $726 $4,024 $1,161
Finance $3,813 $3,813
Network Services $65,543 $4,851 $9,403 $16,877 $26,890 $7,522
Information Services $25,616 $740 $9,535 $678 $11,458 $3,205
Finance Support Services $2,613 $637 $902 $839 $235
Human Resources $43,409 $4,299 $10,998 $6,760 $16,684 $4,668
Wellness Program $971 $55 $418 $389 $109
Public Works Administration $28,107 $1,754 $9,897 $591 $12,397 $3,468
Facilities Maintenance $54,777 $27,923 $5,498 $6,766 $11,401 $3,189
Fleet $33,279 $7,043 $4,949 $7,282 $10,943 $3,062
CIP Project Engineering $50,495 $1,008 $19,796 $1,486 $22,039 $6,166
Transportation/Plan Engineering $18,774 $547 $6,873 $659 $8,357 $2,338
Insurance ISF Fund $74,687 $152 $26,635 $37,429 $10,471
City Council $9,268 $1,305 $5,498 $183 $1,783 $499
Cultural Activities $6,456 $12 $2,940 $2,738 $766
Economic Development $19,377 $1,609 $1,099 $6,563 $7,897 $2,209
Natural Resource Protection $20,478 $1,931 $4,399 $2,996 $8,714 $2,438
Office of DEI $11,444 $1,129 $1,099 $3,063 $4,808 $1,345
Community Promotion $8,597 $971 $275 $3,197 $3,246 $908
Community Development Admin $18,055 $1,828 $5,498 $1,250 $7,407 $2,072
Commissions & Committees $1,313 $67 $1,099 $38 $85 $24
Planning $28,864 $856 $10,998 $1,699 $11,964 $3,347
Engineering $16,296 $176 $6,599 $718 $6,878 $1,925
Building and Safety $50,359 $1,663 $16,496 $5,119 $21,161 $5,920
Housing Policy/Homelessness $23,378 $2,411 $5,498 $4,085 $8,895 $2,489
Parks Maintenance $80,566 $8,700 $14,296 $19,084 $30,073 $8,413
Swim Center Maintenance $16,486 $4,949 $1,099 $4,129 $4,930 $1,379
Urban Forest Services $6,652 $735 $2,200 $942 $2,169 $606
Streets Maintenance $46,091 $4,099 $13,197 $7,068 $16,978 $4,749
Traffic Signals & Lighting $13,084 $1,111 $2,200 $3,316 $5,046 $1,411
Parking Admin $189 $148 $41
Stormwater and Flood Control $23,863 $1,262 $7,071 $3,049 $9,753 $2,728
Solid Waste Recycling $7,602 $497 $2,200 $762 $3,237 $906
Recreation Administration $16,149 $2,258 $4,399 $798 $6,793 $1,901
Recreation Facilities $5,680 $771 $1,099 $412 $2,655 $743
Youth Services $26,014 $2,295 $8,798 $1,312 $10,634 $2,975
Community Services $14,436 $2,538 $4,399 $1,338 $4,814 $1,347
Page 542 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 96
Schedule 7.010
2024
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
Ranger Program $20,332 $2,635 $8,798 $481 $6,578 $1,840
Aquatics $9,077 $898 $1,099 $521 $5,125 $1,434
Golf Course $17,907 $3,856 $4,399 $2,248 $5,785 $1,619
Jack House $261 $61 $91 $85 $24
Police Administration $52,895 $11,366 $7,698 $8,888 $19,490 $5,453
Patrol $189,310 $1,202 $56,087 $1,922 $101,660 $28,439
Investigations $46,337 $547 $13,197 $388 $25,165 $7,040
Police Support Services $59,861 $674 $23,094 $1,767 $26,822 $7,504
Neighborhood Services $4,627 $231 $1,099 $402 $2,262 $633
Traffic Safety $13,227 $309 $3,299 $180 $7,376 $2,063
Fire Administration $24,096 $5,998 $4,399 $1,744 $9,341 $2,614
Emergency Response $182,120 $2,277 $50,588 $1,578 $99,767 $27,910
Hazard Prevention $19,293 $893 $7,148 $1,089 $7,941 $2,222
Training Services $4,697 $1,718 $1,359 $1,266 $354
Recruit Academy $200 $25 $80 $74 $21
Fire Apparatus Service $13,479 $3,545 $2,200 $2,270 $4,270 $1,194
Fire Station $2,059 $1,500 $255 $238 $66
Mobile Crisis Unit $4,273 $705 $1,106 $849 $1,260 $353
Disaster Assistance $3,277 $389 $1,099 $165 $1,269 $355
FD201 Local Sales Tax Fund $43 $43
FD202 Downtown Bid Fund $7,432 $97 $3,347 $3,116 $872
FD206 Law Enforcement Grant Fund $1,124 $55 $189 $687 $193
FD208 Tourism Bid Fund $41,031 $1,949 $1,925 $15,758 $16,721 $4,678
FD209 SB1186 CASP Certify Fund $143 $103 $18 $17 $5
FD212 San Luis Ranch CFD $200 $30 $77 $72 $21
FD213 Avila Ranch CFE $1,003 $231 $352 $328 $92
FD214 Avilia Ranch DPA Fund $1,881 $30 $845 $786 $220
FD215 Affordable Housing BEGIN Loan Fund $3,305 $12 $1,504 $1,404 $385
FD401 Capital Outlay Engineering $7,814 $7,814
FD402 Fleet Replace $1,530 $1,530
FD403 Info Tech Replacement Fund $1,117 $1,117
FD404 Major Facility Replacement Fund $886 $886
FD406 Public Safety Equip Replacement Fund $11,381 $206 $5,098 $4,748 $1,329
FD504 LOVR Impact Fee Fund $6 $6
FD505 Affordable Housing Fund $64,776 $12 $29,546 $27,519 $7,699
FD507 Transportation Impact Fee Fund $534 $534
FD601 Water Fund $191,364 $22,470 $38,370 $23,978 $65,020 $23,336 $18,190
FD602 Sewer Fund $215,459 $27,183 $36,996 $33,270 $73,978 $23,336 $20,696
FD611 Parking Fund $96,144 $13,170 $17,068 $15,423 $30,019 $12,066 $8,398
FD621Transit Fund $30,227 $2,744 $2,695 $8,717 $11,184 $1,759 $3,128
FD701 General Agency Fund $4,871 $152 $2,153 $2,005 $561
Page 543 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance
Departmental Cost
Allocation Summary
Detail page 97
Schedule 7.010
2024
Total Accounts Payable Payroll Purchasing General Finance Cashier Budget
FD705 Whale Rock Fund $34,511 $2,938 $4,509 $9,239 $13,929 $3,896
FD711 Hazardous Mat Task Force Fund $1,161 $444 $302 $324 $91
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $465 $212 $198 $55
FD715 Boysen Ranch Conserv Easemt Fund $207 $37 $77 $72 $21
All Other $106,643 $1,166 $105,477
Total $2,441,198 $221,467 $505,440 $330,897 $951,078 $165,974 $266,342
Page 544 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 8.01
NETWORK SERVICES
NATURE AND EXTENT OF SERVICE
The Network Services division is responsible for ensuring that the City's information technology resources are effectively managed and used as key
organizational tools in improving organizational productivity, customer service and public access to City information. Program goals are: developing
and implementing long-range plans, policies and standards for acquiring, maintaining, and achieving full use of information technology resources;
and providing responsive ongoing support, maintenance, trouble-shooting and training for office automation and telecommunications systems and
applications.
Costs are allocated as follows:
Network Services & Desktop Support – These costs are associated with the planning, managing, support and maintenance of information
technology resources. Costs are allocated based on the number of physical desktops, virtual desktops, laptops and printers by
fund/department/division.
Enterprise Apps – Enterprise Application consists of the based programs available to all City computer users such as email, word
processing, and spreadsheet applications. These costs are allocated based upon the total FTE’s by fund/department/division.
Mobile Data Computer (MDC) Support – These costs are associated with the managing, support and maintenance of MDCs. Costs are
allocated based on the number of MDCs by fund/department/division.
Tablet Support – These costs are associated with the managing, support and maintenance of tablets. Costs are allocated based on the
number of tablets by fund/department/division.
Server Support – These costs are associated with the planning, managing, support and maintenance of servers and enterprise systems.
Costs are allocated based on the number of physical or virtual servers/appliances by fund/department/division.
Network Support – These costs are associated with the planning, managing, support and maintenance of network switches, fiber optic
networks, wired/wireless communication infrastructure. These costs are allocated based upon the total FTE’s 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 545 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 8.01
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 546 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Costs to be allocated
Detail page 99
Schedule 8.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $3,420,042 $3,420,042
Allocated additions:
10000000 - Building Charge $4,366 $4,366
1011001 - City Administration $61,193 $13,142 $74,335
1012007 - Finance Non Departmental $8,254 $1,056 $9,310
1011501 - City Attorney $38,381 $5,863 $44,244
1011021 - City Clerk $1,159 $178 $1,337
1012000 - Finance $57,983 $7,560 $65,543
1011101 - Network Services $19,325 $19,325
1011103 - Information Services $57,687 $57,687
1012006 - Finance Support Services $3,088 $3,088
1013001 - Human Resources $39,159 $39,159
1013003 - Wellness Program $329 $329
1015005 - Facilities Maintenance $20,752 $20,752
1015008 - Fleet $14,873 $14,873
1015009 - CIP Project Engineering $22,611 $22,611
8020000 - Insurance ISF Fund $126,225 $126,225
Total allocated additions:$171,336 $331,848 $503,184 $503,184
Total to be allocated $3,591,378 $331,848 $3,923,226
Page 547 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 100
Schedule 8.003
2024
Total General & Admin Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios
Wages & Benefits
SALARIES & WAGES $985,969 $333,191 $119,476 $110,702 $63,287 $3,056 $117,997 $141,360 $51,753
FRINGE BENEFITS $434,817 $146,939 $52,689 $48,820 $27,910 $1,348 $52,037 $62,340 $22,823
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICES $683,016 $4,760 $134,644 $398,791 $52,647 $91,866
PARKING $2,550 $2,550
CONTRACT SERVICES $535,500 $67,092 $11,500 $245,056 $10,872 $35,686 $45,869 $80,501
ELECTRIC UTILITIES SERVICE $7,145
COMMUNICATION SERVICE $339,481 $5,623 $85
OFFICE SUPPLIES $276,535 $23,580 $207,420 $1,918 $12,500 $11,586
MISC MATERIALS & SUPPLIES $15,741 $2,730 $3,571 $4,089 $4,230
RENTS AND LEASES $85,118 $42,559
MEMBERSHIP & CERTIFICATION $1,429 $1,429
EDUCATION & TRAINING $52,116 $35,013 $17,103
TRIPS AND MEETINGS $625 $625
Departmental Expenditures $3,420,042 $666,091 $529,385 $822,390 $102,069 $4,404 $270,867 $357,110 $159,307
Additions: 1st
Other $171,336 $171,336
Functional Cost $3,591,378 $837,427 $529,385 $822,390 $102,069 $4,404 $270,867 $357,110 $159,307
Reallocate Admin ($837,427) $160,976 $250,074 $31,037 $1,339 $82,366 $108,591 $48,442
Allocable Costs $3,591,378 $690,361 $1,072,464 $133,106 $5,743 $353,233 $465,701 $207,749
1st Allocation $3,591,378 $690,361 $1,072,464 $133,106 $5,743 $353,233 $465,701 $207,749
Additions: 2nd
Other $331,848 $331,848
Functional Cost $331,848 $331,848
Reallocate Admin ($331,848) $63,790 $99,097 $12,299 $531 $32,639 $43,031 $19,196
Allocable Costs $331,848 $63,790 $99,097 $12,299 $531 $32,639 $43,031 $19,196
2nd Allocation $331,848 $63,790 $99,097 $12,299 $531 $32,639 $43,031 $19,196
Total allocated $3,923,226 $754,151 $1,171,561 $145,405 $6,274 $385,872 $508,732 $226,945
Page 548 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Schedule of costs to be
allocated by function
Detail page 101
Schedule 8.003
2024
Telemetry Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Wages & Benefits
SALARIES & WAGES $2,169 $11,829 $8,872 $14,097 $8,180
FRINGE BENEFITS $956 $5,217 $3,913 $6,217 $3,608
Other Expense and Cost
SERVICES & SUPPLIES
DATA PROCESSING SERVICES $308
PARKING
CONTRACT SERVICES $30,868 $2,156 $5,900
ELECTRIC UTILITIES SERVICE $7,145
COMMUNICATION SERVICE $173,944 $152,716 $7,113
OFFICE SUPPLIES $16,001 $3,530
MISC MATERIALS & SUPPLIES $1,121
RENTS AND LEASES $1,200 $18,963 $22,396
MEMBERSHIP & CERTIFICATION
EDUCATION & TRAINING
TRIPS AND MEETINGS
Departmental Expenditures $3,125 $206,991 $196,369 $1,200 $48,578 $34,184 $17,972
Additions: 1st
Other
Functional Cost $3,125 $206,991 $196,369 $1,200 $48,578 $34,184 $17,972
Reallocate Admin $950 $62,942 $59,712 $365 $14,772 $10,395 $5,466
Allocable Costs $4,075 $269,933 $256,081 $1,565 $63,350 $44,579 $23,438
1st Allocation $4,075 $269,933 $256,081 $1,565 $63,350 $44,579 $23,438
Additions: 2nd
Other
Functional Cost
Reallocate Admin $377 $24,942 $23,662 $145 $5,854 $4,119 $2,166
Allocable Costs $377 $24,942 $23,662 $145 $5,854 $4,119 $2,166
2nd Allocation $377 $24,942 $23,662 $145 $5,854 $4,119 $2,166
Total allocated $4,452 $294,875 $279,743 $1,710 $69,204 $48,698 $25,604
Page 549 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 102
Schedule 8.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 900 1.683 % $11,618 $11,618 $1,154 $12,772
Recreation Administration 500 0.935 % $6,454 $6,454 $641 $7,095
Transportation/Plan Engineering 670 1.253 % $8,649 $8,649 $859 $9,508
City Administration 700 1.309 % $9,036 $9,036 $9,036
City Attorney 760 1.421 % $9,811 $9,811 $9,811
City Clerk 460 0.860 % $5,938 $5,938 $5,938
Human Resources 1,100 2.057 % $14,200 $14,200 $1,410 $15,610
Finance 1,450 2.711 % $18,718 $18,718 $18,718
Fleet 450 0.841 % $5,809 $5,809 $577 $6,386
City Council 500 0.935 % $6,454 $6,454 $641 $7,095
Police Administration 700 1.309 % $9,036 $9,036 $897 $9,933
Fire Administration 550 1.028 % $7,100 $7,100 $705 $7,805
FD601 Water Fund 3,539 6.617 % $45,684 $45,684 $4,537 $50,221
FD602 Sewer Fund 3,614 6.758 % $46,652 $46,652 $4,633 $51,285
FD705 Whale Rock Fund 410 0.767 % $5,293 $5,293 $526 $5,819
Stormwater and Flood Control 743 1.389 % $9,591 $9,591 $952 $10,543
FD621Transit Fund 300 0.561 % $3,873 $3,873 $385 $4,258
Recreation Facilities 390 0.729 % $5,034 $5,034 $500 $5,534
Building and Safety 1,540 2.880 % $19,880 $19,880 $1,974 $21,854
Planning 1,000 1.870 % $12,909 $12,909 $1,282 $14,191
Economic Development 100 0.187 % $1,291 $1,291 $128 $1,419
Natural Resource Protection 400 0.748 % $5,164 $5,164 $513 $5,677
Community Development Admin 500 0.935 % $6,454 $6,454 $641 $7,095
Parks Maintenance 1,450 2.711 % $18,718 $18,718 $1,859 $20,577
Streets Maintenance 1,300 2.431 % $16,781 $16,781 $1,667 $18,448
Traffic Signals & Lighting 200 0.374 % $2,582 $2,582 $256 $2,838
Youth Services 2,070 3.871 % $26,721 $26,721 $2,654 $29,375
Community Services 710 1.328 % $9,165 $9,165 $910 $10,075
Ranger Program 990 1.851 % $12,780 $12,780 $1,269 $14,049
Aquatics 1,200 2.244 % $15,491 $15,491 $1,538 $17,029
Patrol 5,100 9.536 % $65,835 $65,835 $6,538 $72,373
Investigations 1,200 2.244 % $15,491 $15,491 $1,538 $17,029
Neighborhood Services 290 0.542 % $3,744 $3,744 $372 $4,116
Traffic Safety 300 0.561 % $3,873 $3,873 $385 $4,258
Emergency Response 4,600 8.601 % $59,380 $59,380 $5,897 $65,277
Hazard Prevention 650 1.215 % $8,391 $8,391 $833 $9,224
Golf Course 680 1.272 % $8,778 $8,778 $872 $9,650
Police Support Services 2,100 3.927 % $27,108 $27,108 $2,692 $29,800
Information Services 867 1.621 % $11,192 $11,192 $1,111 $12,303
Fire Apparatus Service 200 0.374 % $2,582 $2,582 $256 $2,838
FD611 Parking Fund 2,282 4.267 % $29,458 $29,458 $2,925 $32,383
Page 550 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Services & Desktop Support
Detail page 103
Schedule 8.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,870 3.497 % $24,139 $24,139 $2,397 $26,536
Tourism and Bid Promotion 175 0.327 % $2,259 $2,259 $224 $2,483
Facilities Maintenance 500 0.935 % $6,454 $6,454 $641 $7,095
Urban Forest Services 300 0.561 % $3,873 $3,873 $385 $4,258
Swim Center Maintenance 150 0.280 % $1,936 $1,936 $192 $2,128
Community Promotion 25 0.047 % $323 $323 $32 $355
Community Services Group 350 0.654 % $4,518 $4,518 $4,518
Engineering 660 1.234 % $8,520 $8,520 $846 $9,366
Housing Policy/Homelessness 500 0.935 % $6,454 $6,454 $641 $7,095
Solid Waste Recycling 200 0.374 % $2,582 $2,582 $256 $2,838
Office of DEI 200 0.374 % $2,582 $2,582 $256 $2,838
Mobile Crisis Unit 100 0.187 % $1,291 $1,291 $128 $1,419
Disaster Assistance 100 0.187 % $1,291 $1,291 $128 $1,419
All Other 885 1.655 % $11,421 $11,421 $1,137 $12,558
Total 53,480 100.000 %$690,361 $690,361 $63,790 $754,151
(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 551 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 104
Schedule 8.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 % $4,520 $4,520 $460 $4,980
Facilities Maintenance 500 1.054 % $11,301 $11,301 $1,150 $12,451
Streets Maintenance 1,200 2.529 % $27,122 $27,122 $2,759 $29,881
Stormwater and Flood Control 643 1.355 % $14,533 $14,533 $1,479 $16,012
Traffic Signals & Lighting 200 0.421 % $4,520 $4,520 $460 $4,980
Transportation/Plan Engineering 625 1.317 % $14,126 $14,126 $1,437 $15,563
Recreation Administration 400 0.843 % $9,041 $9,041 $920 $9,961
Recreation Facilities 100 0.211 % $2,260 $2,260 $230 $2,490
Youth Services 800 1.686 % $18,082 $18,082 $1,840 $19,922
Community Services 400 0.843 % $9,041 $9,041 $920 $9,961
Ranger Program 800 1.686 % $18,082 $18,082 $1,840 $19,922
Aquatics 100 0.211 % $2,260 $2,260 $230 $2,490
Golf Course 400 0.843 % $9,041 $9,041 $920 $9,961
Police Administration 700 1.475 % $15,821 $15,821 $1,610 $17,431
Patrol 5,100 10.748 % $115,270 $115,270 $11,727 $126,997
Investigations 1,200 2.529 % $27,122 $27,122 $2,759 $29,881
Police Support Services 2,100 4.426 % $47,464 $47,464 $4,829 $52,293
Neighborhood Services 100 0.211 % $2,260 $2,260 $230 $2,490
Traffic Safety 300 0.632 % $6,781 $6,781 $690 $7,471
Fire Administration 400 0.843 % $9,041 $9,041 $920 $9,961
Emergency Response 4,600 9.694 % $103,969 $103,969 $10,578 $114,547
Hazard Prevention 650 1.370 % $14,691 $14,691 $1,495 $16,186
FD601 Water Fund 3,489 7.353 % $78,858 $78,858 $8,023 $86,881
FD621Transit Fund 245 0.516 % $5,537 $5,537 $563 $6,100
City Administration 700 1.475 % $15,821 $15,821 $15,821
Economic Development 100 0.211 % $2,260 $2,260 $230 $2,490
Natural Resource Protection 400 0.843 % $9,041 $9,041 $920 $9,961
Community Promotion 25 0.053 % $565 $565 $57 $622
City Attorney 600 1.264 % $13,561 $13,561 $13,561
City Clerk 450 0.948 % $10,171 $10,171 $10,171
Finance 1,400 2.950 % $31,643 $31,643 $31,643
Network Services 855 1.802 % $19,325 $19,325 $19,325
Information Services 867 1.827 % $19,596 $19,596 $1,994 $21,590
Human Resources 1,000 2.107 % $22,602 $22,602 $2,300 $24,902
Community Development Admin 500 1.054 % $11,301 $11,301 $1,150 $12,451
Building and Safety 1,500 3.161 % $33,903 $33,903 $3,449 $37,352
Public Works Administration 900 1.897 % $20,342 $20,342 $2,070 $22,412
Parks Maintenance 1,300 2.740 % $29,383 $29,383 $2,989 $32,372
Swim Center Maintenance 100 0.211 % $2,260 $2,260 $230 $2,490
Fire Apparatus Service 200 0.421 % $4,520 $4,520 $460 $4,980
Fleet 450 0.948 % $10,171 $10,171 $1,035 $11,206
Page 552 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Enterprise Apps
Detail page 105
Schedule 8.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.271 % $35,078 $35,078 $3,569 $38,647
CIP Project Engineering 1,800 3.793 % $40,684 $40,684 $4,139 $44,823
Planning 1,000 2.107 % $22,602 $22,602 $2,300 $24,902
City Council 500 1.054 % $11,301 $11,301 $1,150 $12,451
Housing Policy/Homelessness 500 1.054 % $11,301 $11,301 $1,150 $12,451
Solid Waste Recycling 200 0.421 % $4,520 $4,520 $460 $4,980
Office of DEI 100 0.211 % $2,260 $2,260 $230 $2,490
Engineering 600 1.264 % $13,561 $13,561 $1,380 $14,941
FD705 Whale Rock Fund 410 0.864 % $9,267 $9,267 $943 $10,210
FD602 Sewer Fund 3,364 7.090 % $76,033 $76,033 $7,736 $83,769
Disaster Assistance 100 0.211 % $2,260 $2,260 $230 $2,490
FD208 Tourism Bid Fund 175 0.369 % $3,955 $3,955 $402 $4,357
Community Services Group 350 0.738 % $7,911 $7,911 $7,911
Commissions & Committees 100 0.211 % $2,260 $2,260 $230 $2,490
Mobile Crisis Unit 100 0.213 % $2,263 $2,263 $225 $2,488
Total 47,450 100.000 %$1,072,464 $1,072,464 $99,097 $1,171,561
(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 553 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
MDC Support
Detail page 106
Schedule 8.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Patrol 43 63.235 % $84,170 $84,170 $7,777 $91,947
Emergency Response 23 33.824 % $45,021 $45,021 $4,160 $49,181
FD611 Parking Fund 2 2.941 % $3,915 $3,915 $362 $4,277
Total 68 100.000 %$133,106 $133,106 $12,299 $145,405
(A) Alloc basis:Number of MDCs by Fund/Department/Division
Source:
Page 554 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 107
Schedule 8.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 400 1.067 % $61 $61 $6 $67
Information Services 800 2.133 % $123 $123 $13 $136
Facilities Maintenance 200 0.533 % $31 $31 $3 $34
City Administration 800 2.133 % $123 $123 $123
Police Support Services 200 0.533 % $31 $31 $3 $34
FD601 Water Fund 4,500 12.000 % $689 $689 $71 $760
FD602 Sewer Fund 5,000 13.333 % $766 $766 $79 $845
Finance 1,500 4.000 % $230 $230 $230
Human Resources 1,500 4.000 % $230 $230 $24 $254
Community Development Admin 500 1.333 % $77 $77 $8 $85
Recreation Administration 600 1.600 % $92 $92 $10 $102
Police Administration 300 0.800 % $46 $46 $5 $51
Fire Administration 800 2.133 % $123 $123 $13 $136
Hazard Prevention 700 1.867 % $107 $107 $11 $118
City Attorney 1,000 2.667 % $153 $153 $153
Public Works Administration 800 2.133 % $123 $123 $13 $136
Transportation/Plan Engineering 600 1.600 % $92 $92 $10 $102
Aquatics 200 0.533 % $31 $31 $3 $34
Economic Development 150 0.400 % $23 $23 $2 $25
Natural Resource Protection 800 2.133 % $123 $123 $13 $136
City Clerk 600 1.600 % $92 $92 $92
Fleet 500 1.333 % $77 $77 $8 $85
Planning 1,000 2.667 % $153 $153 $16 $169
Recreation Facilities 200 0.533 % $31 $31 $3 $34
Ranger Program 600 1.600 % $92 $92 $10 $102
FD611 Parking Fund 800 2.133 % $123 $123 $13 $136
CIP Project Engineering 1,800 4.800 % $276 $276 $29 $305
Tourism and Bid Promotion 100 0.267 % $15 $15 $2 $17
Building and Safety 1,200 3.200 % $184 $184 $19 $203
Urban Forest Services 200 0.533 % $31 $31 $3 $34
Youth Services 1,100 2.933 % $168 $168 $17 $185
Community Services 600 1.600 % $92 $92 $10 $102
Fire Apparatus Service 200 0.533 % $31 $31 $3 $34
FD621Transit Fund 300 0.800 % $46 $46 $5 $51
FD705 Whale Rock Fund 200 0.533 % $31 $31 $3 $34
All Other 1,800 4.800 % $276 $276 $29 $305
Community Services Group 100 0.267 % $15 $15 $15
Engineering 700 1.867 % $107 $107 $11 $118
Housing Policy/Homelessness 400 1.067 % $61 $61 $6 $67
Parks Maintenance 200 0.533 % $31 $31 $3 $34
Emergency Response 1,000 2.667 % $153 $153 $16 $169
Page 555 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tablet Support
Detail page 108
Schedule 8.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Stormwater and Flood Control 300 0.800 % $46 $46 $5 $51
Solid Waste Recycling 400 1.067 % $61 $61 $6 $67
Community Promotion 50 0.133 % $8 $8 $1 $9
Office of DEI 100 0.267 % $15 $15 $2 $17
Streets Maintenance 600 1.600 % $92 $92 $10 $102
Patrol 300 0.800 % $46 $46 $5 $51
Mobile Crisis Unit 200 0.533 % $31 $31 $3 $34
Swim Center Maintenance 100 0.267 % $15 $15 $2 $17
Traffic Signals & Lighting 100 0.267 % $15 $15 $2 $17
Investigations 400 1.069 % $55 $55 $2 $57
Total 37,500 100.000 %$5,743 $5,743 $531 $6,274
(A) Alloc basis:Number of Tablets by Fund/Department/Division
Source:
Page 556 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 109
Schedule 8.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 38 0.176 % $621 $621 $60 $681
Economic Development 8 0.037 % $131 $131 $13 $144
Natural Resource Protection 46 0.213 % $752 $752 $73 $825
City Attorney 46 0.213 % $752 $752 $752
City Clerk 131 0.606 % $2,142 $2,142 $2,142
Finance 737 3.412 % $12,052 $12,052 $12,052
Information Services 1,073 4.967 % $17,546 $17,546 $1,699 $19,245
Human Resources 107 0.495 % $1,750 $1,750 $169 $1,919
Community Development Admin 592 2.741 % $9,681 $9,681 $937 $10,618
Planning 638 2.954 % $10,433 $10,433 $1,010 $11,443
Building and Safety 642 2.972 % $10,498 $10,498 $1,016 $11,514
Public Works Administration 257 1.190 % $4,203 $4,203 $407 $4,610
Parks Maintenance 315 1.458 % $5,151 $5,151 $499 $5,650
Facilities Maintenance 438 2.028 % $7,162 $7,162 $693 $7,855
Streets Maintenance 284 1.315 % $4,644 $4,644 $450 $5,094
Stormwater and Flood Control 265 1.227 % $4,333 $4,333 $420 $4,753
Traffic Signals & Lighting 515 2.384 % $8,422 $8,422 $815 $9,237
Fleet 254 1.176 % $4,154 $4,154 $402 $4,556
City Administration 69 0.319 % $1,128 $1,128 $1,128
Transportation/Plan Engineering 569 2.634 % $9,305 $9,305 $901 $10,206
Recreation Administration 26 0.120 % $425 $425 $41 $466
Recreation Facilities 31 0.144 % $507 $507 $49 $556
Youth Services 61 0.282 % $998 $998 $97 $1,095
Community Services 54 0.250 % $883 $883 $85 $968
Ranger Program 38 0.176 % $621 $621 $60 $681
Aquatics 54 0.250 % $883 $883 $85 $968
Golf Course 46 0.213 % $752 $752 $73 $825
Police Administration 54 0.250 % $883 $883 $85 $968
Patrol 629 2.912 % $10,286 $10,286 $996 $11,282
Investigations 415 1.921 % $6,786 $6,786 $657 $7,443
Police Support Services 230 1.065 % $3,761 $3,761 $364 $4,125
Neighborhood Services 315 1.458 % $5,151 $5,151 $499 $5,650
Traffic Safety 323 1.495 % $5,282 $5,282 $511 $5,793
Fire Administration 38 0.176 % $621 $621 $60 $681
Emergency Response 729 3.375 % $11,921 $11,921 $1,154 $13,075
Hazard Prevention 557 2.579 % $9,108 $9,108 $882 $9,990
FD601 Water Fund 1,614 7.472 % $26,393 $26,393 $2,555 $28,948
FD611 Parking Fund 109 0.505 % $1,782 $1,782 $173 $1,955
FD621Transit Fund 431 1.995 % $7,048 $7,048 $682 $7,730
FD705 Whale Rock Fund 731 3.384 % $11,954 $11,954 $1,157 $13,111
CIP Project Engineering 307 1.421 % $5,020 $5,020 $486 $5,506
Page 557 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Server Support
Detail page 110
Schedule 8.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Tourism and Bid Promotion 15 0.069 % $245 $245 $24 $269
Urban Forest Services 223 1.032 % $3,647 $3,647 $353 $4,000
Swim Center Maintenance 215 0.995 % $3,516 $3,516 $340 $3,856
All Other 4,975 23.031 % $81,354 $81,354 $7,876 $89,230
Fire Apparatus Service 15 0.069 % $245 $245 $24 $269
FD602 Sewer Fund 1,788 8.277 % $29,238 $29,238 $2,830 $32,068
Engineering 554 2.567 % $9,063 $9,063 $877 $9,940
Total 21,601 100.000 %$353,233 $353,233 $32,639 $385,872
(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 558 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 111
Schedule 8.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.429 % $1,999 $1,999 $200 $2,199
Facilities Maintenance 500 1.073 % $4,997 $4,997 $499 $5,496
Streets Maintenance 1,200 2.575 % $11,994 $11,994 $1,198 $13,192
Stormwater and Flood Control 643 1.380 % $6,427 $6,427 $642 $7,069
Traffic Signals & Lighting 200 0.429 % $1,999 $1,999 $200 $2,199
Transportation/Plan Engineering 625 1.341 % $6,247 $6,247 $624 $6,871
Recreation Administration 400 0.858 % $3,998 $3,998 $399 $4,397
Recreation Facilities 100 0.215 % $999 $999 $100 $1,099
Youth Services 800 1.717 % $7,996 $7,996 $799 $8,795
Community Services 400 0.858 % $3,998 $3,998 $399 $4,397
Ranger Program 800 1.717 % $7,996 $7,996 $799 $8,795
Aquatics 100 0.215 % $999 $999 $100 $1,099
Golf Course 400 0.858 % $3,998 $3,998 $399 $4,397
Police Administration 700 1.502 % $6,996 $6,996 $699 $7,695
Patrol 5,100 10.945 % $50,973 $50,973 $5,092 $56,065
Investigations 1,200 2.575 % $11,994 $11,994 $1,198 $13,192
Police Support Services 2,100 4.507 % $20,989 $20,989 $2,097 $23,086
Neighborhood Services 100 0.215 % $999 $999 $100 $1,099
Traffic Safety 300 0.644 % $2,998 $2,998 $300 $3,298
Fire Administration 400 0.858 % $3,998 $3,998 $399 $4,397
Emergency Response 4,600 9.872 % $45,975 $45,975 $4,593 $50,568
Hazard Prevention 650 1.395 % $6,497 $6,497 $649 $7,146
FD601 Water Fund 3,489 7.488 % $34,871 $34,871 $3,484 $38,355
FD621Transit Fund 245 0.526 % $2,449 $2,449 $245 $2,694
City Administration 700 1.502 % $6,996 $6,996 $6,996
Economic Development 100 0.215 % $999 $999 $100 $1,099
Natural Resource Protection 400 0.858 % $3,998 $3,998 $399 $4,397
Community Promotion 25 0.054 % $250 $250 $25 $275
City Attorney 600 1.288 % $5,997 $5,997 $5,997
City Clerk 450 0.966 % $4,498 $4,498 $4,498
Finance 1,400 3.005 % $13,993 $13,993 $13,993
Information Services 867 1.861 % $8,665 $8,665 $866 $9,531
Human Resources 1,000 2.146 % $9,995 $9,995 $999 $10,994
Community Development Admin 500 1.073 % $4,997 $4,997 $499 $5,496
Building and Safety 1,500 3.219 % $14,992 $14,992 $1,498 $16,490
Public Works Administration 900 1.932 % $8,995 $8,995 $899 $9,894
Parks Maintenance 1,300 2.790 % $12,993 $12,993 $1,298 $14,291
Swim Center Maintenance 100 0.215 % $999 $999 $100 $1,099
Fire Apparatus Service 200 0.429 % $1,999 $1,999 $200 $2,199
Fleet 450 0.966 % $4,498 $4,498 $449 $4,947
FD611 Parking Fund 1,552 3.331 % $15,512 $15,512 $1,550 $17,062
Page 559 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Network Support
Detail page 112
Schedule 8.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.863 % $17,990 $17,990 $1,797 $19,787
Planning 1,000 2.146 % $9,995 $9,995 $999 $10,994
City Council 500 1.073 % $4,997 $4,997 $499 $5,496
Housing Policy/Homelessness 500 1.073 % $4,997 $4,997 $499 $5,496
Solid Waste Recycling 200 0.429 % $1,999 $1,999 $200 $2,199
Office of DEI 100 0.215 % $999 $999 $100 $1,099
Engineering 600 1.288 % $5,997 $5,997 $599 $6,596
FD705 Whale Rock Fund 410 0.880 % $4,098 $4,098 $409 $4,507
FD602 Sewer Fund 3,364 7.220 % $33,622 $33,622 $3,359 $36,981
Disaster Assistance 100 0.215 % $999 $999 $100 $1,099
FD208 Tourism Bid Fund 175 0.376 % $1,749 $1,749 $175 $1,924
Community Services Group 350 0.751 % $3,498 $3,498 $3,498
Commissions & Committees 100 0.215 % $999 $999 $100 $1,099
Mobile Crisis Unit 100 0.214 % $1,000 $1,000 $99 $1,099
Total 46,595 100.000 %$465,701 $465,701 $43,031 $508,732
(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 560 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Radios
Detail page 113
Schedule 8.010
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 1 0.270 % $560 $560 $560
Police Administration 5 1.348 % $2,800 $2,800 $259 $3,059
Fire Administration 5 1.348 % $2,800 $2,800 $259 $3,059
FD601 Water Fund 32 8.625 % $17,919 $17,919 $1,660 $19,579
Stormwater and Flood Control 1 0.270 % $560 $560 $52 $612
FD611 Parking Fund 5 1.348 % $2,800 $2,800 $259 $3,059
FD621Transit Fund 28 7.547 % $15,679 $15,679 $1,453 $17,132
Recreation Facilities 2 0.539 % $1,120 $1,120 $104 $1,224
Building and Safety 4 1.078 % $2,240 $2,240 $208 $2,448
Parks Maintenance 15 4.043 % $8,400 $8,400 $778 $9,178
Traffic Signals & Lighting 2 0.539 % $1,120 $1,120 $104 $1,224
Ranger Program 3 0.809 % $1,680 $1,680 $156 $1,836
Patrol 78 21.024 % $43,678 $43,678 $4,047 $47,725
Investigations 24 6.469 % $13,439 $13,439 $1,245 $14,684
Police Support Services 7 1.887 % $3,920 $3,920 $363 $4,283
Neighborhood Services 6 1.617 % $3,360 $3,360 $311 $3,671
Traffic Safety 11 2.965 % $6,160 $6,160 $571 $6,731
Emergency Response 85 22.911 % $47,597 $47,597 $4,410 $52,007
Hazard Prevention 11 2.965 % $6,160 $6,160 $571 $6,731
Economic Development 1 0.270 % $560 $560 $52 $612
Streets Maintenance 12 3.235 % $6,720 $6,720 $623 $7,343
Fleet 2 0.539 % $1,120 $1,120 $104 $1,224
CIP Project Engineering 7 1.887 % $3,920 $3,920 $363 $4,283
Urban Forest Services 2 0.539 % $1,120 $1,120 $104 $1,224
Facilities Maintenance 5 1.348 % $2,800 $2,800 $259 $3,059
All Other 2 0.539 % $1,120 $1,120 $104 $1,224
FD602 Sewer Fund 15 4.041 % $8,397 $8,397 $777 $9,174
Total 371 100.000 %$207,749 $207,749 $19,196 $226,945
(A) Alloc basis:Number of Assigned Radios by Fund/Department
Source:
Page 561 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telemetry
Detail page 114
Schedule 8.011
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 33 47.826 % $1,949 $1,949 $180 $2,129
FD602 Sewer Fund 32 46.377 % $1,890 $1,890 $175 $2,065
FD705 Whale Rock Fund 4 5.797 % $236 $236 $22 $258
Total 69 100.000 %$4,075 $4,075 $377 $4,452
(A) Alloc basis:Number of Controllers by Fund/Div/Dept
Source:
Page 562 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 115
Schedule 8.012
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Natural Resource Protection 1 0.234 % $631 $631 $61 $692
Finance 3 0.701 % $1,892 $1,892 $1,892
Information Services 10 2.336 % $6,307 $6,307 $607 $6,914
Human Resources 3 0.701 % $1,892 $1,892 $182 $2,074
Building and Safety 25 5.841 % $15,767 $15,767 $1,517 $17,284
Public Works Administration 10 2.336 % $6,307 $6,307 $607 $6,914
Parks Maintenance 16 3.738 % $10,091 $10,091 $971 $11,062
Streets Maintenance 16 3.738 % $10,091 $10,091 $971 $11,062
Fleet 4 0.935 % $2,523 $2,523 $243 $2,766
Police Administration 5 1.168 % $3,153 $3,153 $303 $3,456
Patrol 81 18.925 % $51,085 $51,085 $4,916 $56,001
Investigations 27 6.308 % $17,028 $17,028 $1,639 $18,667
Police Support Services 10 2.336 % $6,307 $6,307 $607 $6,914
Fire Administration 18 4.206 % $11,352 $11,352 $1,092 $12,444
Emergency Response 32 7.477 % $20,182 $20,182 $1,942 $22,124
Hazard Prevention 16 3.738 % $10,091 $10,091 $971 $11,062
City Administration 8 1.869 % $5,045 $5,045 $5,045
Ranger Program 12 2.804 % $7,568 $7,568 $728 $8,296
Community Development Admin 2 0.467 % $1,261 $1,261 $121 $1,382
Neighborhood Services 3 0.701 % $1,892 $1,892 $182 $2,074
FD611 Parking Fund 29 6.776 % $18,290 $18,290 $1,760 $20,050
City Attorney 2 0.467 % $1,261 $1,261 $1,261
Youth Services 8 1.869 % $5,045 $5,045 $485 $5,530
City Clerk 1 0.234 % $631 $631 $631
Traffic Safety 2 0.467 % $1,261 $1,261 $121 $1,382
Fire Apparatus Service 2 0.467 % $1,261 $1,261 $121 $1,382
Facilities Maintenance 6 1.402 % $3,784 $3,784 $364 $4,148
City Council 11 2.570 % $6,938 $6,938 $668 $7,606
CIP Project Engineering 19 4.439 % $11,983 $11,983 $1,153 $13,136
Urban Forest Services 8 1.869 % $5,045 $5,045 $485 $5,530
Recreation Administration 2 0.467 % $1,261 $1,261 $121 $1,382
Golf Course 4 0.935 % $2,523 $2,523 $243 $2,766
All Other 17 3.972 % $10,722 $10,722 $1,032 $11,754
Community Services Group 3 0.701 % $1,892 $1,892 $1,892
Office of DEI 1 0.234 % $631 $631 $61 $692
Housing Policy/Homelessness 1 0.234 % $631 $631 $61 $692
Community Services 4 0.935 % $2,523 $2,523 $243 $2,766
Tourism and Bid Promotion 2 0.467 % $1,261 $1,261 $121 $1,382
Planning 2 0.467 % $1,261 $1,261 $121 $1,382
Solid Waste Recycling 2 0.469 % $1,264 $1,264 $122 $1,386
FD601 Water Fund
Page 563 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cellular Data Services
Detail page 116
Schedule 8.012
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund
FD705 Whale Rock Fund
FD621Transit Fund
Total 428 100.000 %$269,933 $269,933 $24,942 $294,875
(A) Alloc basis:Number of Cellular Data Air Cards and the Number of Smart Phones by Fund/Division/Department
Source:
Page 564 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 117
Schedule 8.013
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Public Works Administration 18 2.088 % $5,347 $5,347 $541 $5,888
Recreation Administration 12 1.392 % $3,565 $3,565 $360 $3,925
Transportation/Plan Engineering 7 0.812 % $2,080 $2,080 $210 $2,290
City Administration 14 1.624 % $4,159 $4,159 $4,159
City Attorney 11 1.276 % $3,268 $3,268 $3,268
City Clerk 13 1.508 % $3,862 $3,862 $3,862
Human Resources 21 2.436 % $6,239 $6,239 $631 $6,870
Finance 32 3.712 % $9,506 $9,506 $9,506
Facilities Maintenance 22 2.552 % $6,536 $6,536 $661 $7,197
Fleet 5 0.580 % $1,485 $1,485 $150 $1,635
Police Administration 46 5.336 % $13,666 $13,666 $1,381 $15,047
Fire Administration 71 8.237 % $21,093 $21,093 $2,132 $23,225
FD601 Water Fund 34 3.944 % $10,101 $10,101 $1,021 $11,122
FD602 Sewer Fund 50 5.800 % $14,854 $14,854 $1,501 $16,355
FD611 Parking Fund 56 6.497 % $16,636 $16,636 $1,682 $18,318
FD621Transit Fund 10 1.160 % $2,971 $2,971 $300 $3,271
Recreation Facilities 13 1.508 % $3,862 $3,862 $390 $4,252
Engineering 7 0.812 % $2,080 $2,080 $210 $2,290
Building and Safety 24 2.784 % $7,130 $7,130 $721 $7,851
Planning 22 2.552 % $6,536 $6,536 $661 $7,197
Economic Development 1 0.116 % $297 $297 $30 $327
Natural Resource Protection 4 0.464 % $1,188 $1,188 $120 $1,308
Information Services 7 0.812 % $2,080 $2,080 $210 $2,290
Community Development Admin 15 1.740 % $4,456 $4,456 $450 $4,906
Parks Maintenance 37 4.292 % $10,992 $10,992 $1,111 $12,103
Streets Maintenance 8 0.928 % $2,377 $2,377 $240 $2,617
Traffic Signals & Lighting 3 0.348 % $891 $891 $90 $981
Youth Services 13 1.508 % $3,862 $3,862 $390 $4,252
Community Services 7 0.812 % $2,080 $2,080 $210 $2,290
Ranger Program 4 0.464 % $1,188 $1,188 $120 $1,308
Aquatics 9 1.044 % $2,674 $2,674 $270 $2,944
Patrol 59 6.845 % $17,528 $17,528 $1,772 $19,300
Investigations 24 2.784 % $7,130 $7,130 $721 $7,851
Police Support Services 40 4.640 % $11,883 $11,883 $1,201 $13,084
Neighborhood Services 4 0.464 % $1,188 $1,188 $120 $1,308
Traffic Safety 3 0.348 % $891 $891 $90 $981
Emergency Response 54 6.265 % $16,042 $16,042 $1,622 $17,664
Hazard Prevention 6 0.696 % $1,782 $1,782 $180 $1,962
Golf Course 5 0.580 % $1,485 $1,485 $150 $1,635
Fire Apparatus Service 1 0.116 % $297 $297 $30 $327
City Council 4 0.464 % $1,188 $1,188 $120 $1,308
Page 565 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Telephones
Detail page 118
Schedule 8.013
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 24 2.784 % $7,130 $7,130 $721 $7,851
Urban Forest Services 4 0.464 % $1,188 $1,188 $120 $1,308
Swim Center Maintenance 1 0.116 % $297 $297 $30 $327
FD705 Whale Rock Fund 6 0.696 % $1,782 $1,782 $180 $1,962
All Other 20 2.320 % $5,942 $5,942 $601 $6,543
Community Services Group 4 0.464 % $1,188 $1,188 $1,188
Tourism and Bid Promotion 2 0.232 % $594 $594 $60 $654
Solid Waste Recycling 2 0.232 % $594 $594 $60 $654
Training Services 1 0.116 % $297 $297 $30 $327
Stormwater and Flood Control 2 0.236 % $594 $594 $61 $655
Total 862 100.000 %$256,081 $256,081 $23,662 $279,743
(A) Alloc basis:Number of Telephones by Fund/Department
Source:
Page 566 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Cuesta
Detail page 119
Schedule 8.014
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD602 Sewer Fund 1 100.000 % $1,565 $1,565 $145 $1,710
Total 1 100.000 %$1,565 $1,565 $145 $1,710
(A) Alloc basis:
Source:
Page 567 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
South Hills
Detail page 120
Schedule 8.015
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 300 23.077 % $14,619 $14,619 $1,351 $15,970
Fire Administration 200 15.385 % $9,746 $9,746 $901 $10,647
FD601 Water Fund 150 11.538 % $7,310 $7,310 $675 $7,985
FD602 Sewer Fund 150 11.538 % $7,310 $7,310 $675 $7,985
Public Works Administration 200 15.385 % $9,746 $9,746 $901 $10,647
Traffic Signals & Lighting 100 7.692 % $4,873 $4,873 $450 $5,323
FD621Transit Fund 200 15.385 % $9,746 $9,746 $901 $10,647
Total 1,300 100.000 %$63,350 $63,350 $5,854 $69,204
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 568 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Tassajara
Detail page 121
Schedule 8.016
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 2 28.571 % $12,737 $12,737 $1,177 $13,914
Fire Administration 2 28.571 % $12,737 $12,737 $1,177 $13,914
Public Works Administration 1 14.286 % $6,368 $6,368 $588 $6,956
FD705 Whale Rock Fund 2 28.572 % $12,737 $12,737 $1,177 $13,914
Total 7 100.000 %$44,579 $44,579 $4,119 $48,698
(A) Alloc basis:Number of Radio Repeaters by Fund/Department/Division
Source:
Page 569 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Detail allocation of
Direct Dept Exp
Detail page 122
Schedule 8.017
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 5,434 30.234 % $7,086 $7,086 $655 $7,741
Fire Administration 5,434 30.234 % $7,086 $7,086 $655 $7,741
All Other 5,900 32.827 % $7,694 $7,694 $711 $8,405
FD601 Water Fund 603 3.355 % $786 $786 $73 $859
FD602 Sewer Fund 602 3.350 % $786 $786 $72 $858
Total 17,973 100.000 %$23,438 $23,438 $2,166 $25,604
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 570 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 123
Schedule 8.018
2024
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
City Administration $42,868 $9,036 $15,821 $123 $1,128 $6,996 $560
Community Services Group $19,022 $4,518 $7,911 $15 $3,498
City Attorney $34,803 $9,811 $13,561 $153 $752 $5,997
City Clerk $27,334 $5,938 $10,171 $92 $2,142 $4,498
Finance $88,034 $18,718 $31,643 $230 $12,052 $13,993
Network Services $19,325 $19,325
Information Services $72,009 $12,303 $21,590 $136 $19,245 $9,531
Human Resources $62,623 $15,610 $24,902 $254 $1,919 $10,994
Public Works Administration $80,229 $12,772 $22,412 $136 $4,610 $9,894
Facilities Maintenance $47,335 $7,095 $12,451 $34 $7,855 $5,496 $3,059
Fleet $32,805 $6,386 $11,206 $85 $4,556 $4,947 $1,224
CIP Project Engineering $122,227 $26,536 $44,823 $305 $5,506 $19,787 $4,283
Transportation/Plan Engineering $44,540 $9,508 $15,563 $102 $10,206 $6,871
City Council $34,704 $7,095 $12,451 $67 $681 $5,496
Economic Development $6,116 $1,419 $2,490 $25 $144 $1,099 $612
Natural Resource Protection $22,996 $5,677 $9,961 $136 $825 $4,397
Tourism and Bid Promotion $4,805 $2,483 $17 $269
Office of DEI $7,136 $2,838 $2,490 $17 $1,099
Community Promotion $1,261 $355 $622 $9 $275
Community Development Admin $42,033 $7,095 $12,451 $85 $10,618 $5,496
Commissions & Committees $3,589 $2,490 $1,099
Planning $70,278 $14,191 $24,902 $169 $11,443 $10,994
Engineering $43,251 $9,366 $14,941 $118 $9,940 $6,596
Building and Safety $114,996 $21,854 $37,352 $203 $11,514 $16,490 $2,448
Housing Policy/Homelessness $25,801 $7,095 $12,451 $67 $5,496
Parks Maintenance $105,267 $20,577 $32,372 $34 $5,650 $14,291 $9,178
Swim Center Maintenance $9,917 $2,128 $2,490 $17 $3,856 $1,099
Urban Forest Services $23,533 $4,258 $4,980 $34 $4,000 $2,199 $1,224
Streets Maintenance $87,739 $18,448 $29,881 $102 $5,094 $13,192 $7,343
Traffic Signals & Lighting $26,799 $2,838 $4,980 $17 $9,237 $2,199 $1,224
Stormwater and Flood Control $39,695 $10,543 $16,012 $51 $4,753 $7,069 $612
Solid Waste Recycling $12,124 $2,838 $4,980 $67 $2,199
Recreation Administration $27,328 $7,095 $9,961 $102 $466 $4,397
Recreation Facilities $15,189 $5,534 $2,490 $34 $556 $1,099 $1,224
Youth Services $69,154 $29,375 $19,922 $185 $1,095 $8,795
Community Services $30,559 $10,075 $9,961 $102 $968 $4,397
Ranger Program $54,989 $14,049 $19,922 $102 $681 $8,795 $1,836
Aquatics $24,564 $17,029 $2,490 $34 $968 $1,099
Golf Course $29,234 $9,650 $9,961 $825 $4,397
Page 571 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 124
Schedule 8.018
2024
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
City Administration $5,045 $4,159
Community Services Group $1,892 $1,188
City Attorney $1,261 $3,268
City Clerk $631 $3,862
Finance $1,892 $9,506
Network Services
Information Services $6,914 $2,290
Human Resources $2,074 $6,870
Public Works Administration $6,914 $5,888 $10,647 $6,956
Facilities Maintenance $4,148 $7,197
Fleet $2,766 $1,635
CIP Project Engineering $13,136 $7,851
Transportation/Plan Engineering $2,290
City Council $7,606 $1,308
Economic Development $327
Natural Resource Protection $692 $1,308
Tourism and Bid Promotion $1,382 $654
Office of DEI $692
Community Promotion
Community Development Admin $1,382 $4,906
Commissions & Committees
Planning $1,382 $7,197
Engineering $2,290
Building and Safety $17,284 $7,851
Housing Policy/Homelessness $692
Parks Maintenance $11,062 $12,103
Swim Center Maintenance $327
Urban Forest Services $5,530 $1,308
Streets Maintenance $11,062 $2,617
Traffic Signals & Lighting $981 $5,323
Stormwater and Flood Control $655
Solid Waste Recycling $1,386 $654
Recreation Administration $1,382 $3,925
Recreation Facilities $4,252
Youth Services $5,530 $4,252
Community Services $2,766 $2,290
Ranger Program $8,296 $1,308
Aquatics $2,944
Golf Course $2,766 $1,635
Page 572 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 125
Schedule 8.018
2024
Total Network
Services &
Desktop Support
Enterprise Apps MDC Support Tablet Support Server Support Network Support Radios Telemetry
Police Administration $95,265 $9,933 $17,431 $51 $968 $7,695 $3,059
Patrol $481,741 $72,373 $126,997 $91,947 $51 $11,282 $56,065 $47,725
Investigations $108,804 $17,029 $29,881 $57 $7,443 $13,192 $14,684
Police Support Services $133,619 $29,800 $52,293 $34 $4,125 $23,086 $4,283
Neighborhood Services $20,408 $4,116 $2,490 $5,650 $1,099 $3,671
Traffic Safety $29,914 $4,258 $7,471 $5,793 $3,298 $6,731
Fire Administration $94,010 $7,805 $9,961 $136 $681 $4,397 $3,059
Emergency Response $384,612 $65,277 $114,547 $49,181 $169 $13,075 $50,568 $52,007
Hazard Prevention $62,419 $9,224 $16,186 $118 $9,990 $7,146 $6,731
Training Services $327
Fire Apparatus Service $12,029 $2,838 $4,980 $34 $269 $2,199
Mobile Crisis Unit $5,040 $1,419 $2,488 $34 $1,099
Disaster Assistance $5,008 $1,419 $2,490 $1,099
FD208 Tourism Bid Fund $6,281 $4,357 $1,924
FD601 Water Fund $246,839 $50,221 $86,881 $760 $28,948 $38,355 $19,579 $2,129
FD602 Sewer Fund $243,095 $51,285 $83,769 $845 $32,068 $36,981 $9,174 $2,065
FD611 Parking Fund $135,887 $32,383 $38,647 $4,277 $136 $1,955 $17,062 $3,059
FD621Transit Fund $51,883 $4,258 $6,100 $51 $7,730 $2,694 $17,132
FD705 Whale Rock Fund $49,815 $5,819 $10,210 $34 $13,111 $4,507 $258
All Other $130,019 $12,558 $305 $89,230 $1,224
Total $3,923,226 $754,151 $1,171,561 $145,405 $6,274 $385,872 $508,732 $226,945 $4,452
Page 573 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Network Services
Departmental Cost
Allocation Summary
Detail page 126
Schedule 8.018
2024
Cellular Data
Services
Telephones Cuesta South Hills Tassajara Direct Dept Exp
Police Administration $3,456 $15,047 $15,970 $13,914 $7,741
Patrol $56,001 $19,300
Investigations $18,667 $7,851
Police Support Services $6,914 $13,084
Neighborhood Services $2,074 $1,308
Traffic Safety $1,382 $981
Fire Administration $12,444 $23,225 $10,647 $13,914 $7,741
Emergency Response $22,124 $17,664
Hazard Prevention $11,062 $1,962
Training Services $327
Fire Apparatus Service $1,382 $327
Mobile Crisis Unit
Disaster Assistance
FD208 Tourism Bid Fund
FD601 Water Fund $11,122 $7,985 $859
FD602 Sewer Fund $16,355 $1,710 $7,985 $858
FD611 Parking Fund $20,050 $18,318
FD621Transit Fund $3,271 $10,647
FD705 Whale Rock Fund $1,962 $13,914
All Other $11,754 $6,543 $8,405
Total $294,875 $279,743 $1,710 $69,204 $48,698 $25,604
Page 574 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 9.01
INFORMATION SERVICES
NATURE AND EXTENT OF SERVICE
The Information Services department is responsible for operating and maintaining the City's geographic information system (GIS), enterprise
databases, and enterprise applications that are essential for 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 575 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Costs to be allocated
Detail page 128
Schedule 9.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,457,278 $1,457,278
Allocated additions:
10000000 - Building Charge $1,393 $1,393
1011001 - City Administration $41,339 $8,878 $50,217
1012007 - Finance Non Departmental $332 $42 $374
1011501 - City Attorney $16,354 $2,498 $18,852
1011021 - City Clerk $1,176 $181 $1,357
1012000 - Finance $22,890 $2,726 $25,616
1011101 - Network Services $65,509 $6,500 $72,009
1011103 - Information Services $13,432 $13,432
1012006 - Finance Support Services $1,316 $1,316
1013001 - Human Resources $39,709 $39,709
1013003 - Wellness Program $333 $333
1015005 - Facilities Maintenance $6,620 $6,620
8020000 - Insurance ISF Fund $15,554 $15,554
Total allocated additions:$148,993 $97,789 $246,782 $246,782
Total to be allocated $1,606,271 $97,789 $1,704,060
Page 576 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Schedule of costs to be
allocated by function
Detail page 129
Schedule 9.003
2024
Total General & Admin Information Services Enterprise Apps
Wages & Benefits
SALARIES & WAGES $944,934 $162,812 $424,181 $357,941
FRINGE BENEFITS $432,030 $74,439 $193,938 $163,653
Other Expense and Cost
SERVICES & SUPPLIES $80,314 $13,838 $36,053 $30,423
Departmental Expenditures $1,457,278 $251,089 $654,172 $552,017
Additions: 1st
Other $148,993 $148,993
Functional Cost $1,606,271 $400,082 $654,172 $552,017
Reallocate Admin ($400,082) $216,983 $183,099
Allocable Costs $1,606,271 $871,155 $735,116
1st Allocation $1,606,271 $871,155 $735,116
Additions: 2nd
Other $97,789 $97,789
Functional Cost $97,789 $97,789
Reallocate Admin ($97,789) $53,035 $44,754
Allocable Costs $97,789 $53,035 $44,754
2nd Allocation $97,789 $53,035 $44,754
Total allocated $1,704,060 $924,190 $779,870
Page 577 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Information Services
Detail page 130
Schedule 9.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Network Services 229 5.101 % $44,441 $44,441 $44,441
Public Works Administration 523 11.651 % $101,496 $101,496 $6,938 $108,434
Community Development Admin 1,485 33.081 % $288,186 $288,186 $19,699 $307,885
FD601 Water Fund 337 7.507 % $65,400 $65,400 $4,470 $69,870
FD602 Sewer Fund 345 7.685 % $66,952 $66,952 $4,577 $71,529
Fire Administration 257 5.725 % $49,875 $49,875 $3,409 $53,284
Police Administration 492 10.960 % $95,480 $95,480 $6,527 $102,007
Recreation Administration 80 1.782 % $15,525 $15,525 $1,061 $16,586
City Administration 209 4.656 % $40,559 $40,559 $40,559
City Attorney 53 1.181 % $10,285 $10,285 $10,285
Stormwater and Flood Control 174 3.876 % $33,767 $33,767 $2,308 $36,075
FD705 Whale Rock Fund 87 1.938 % $16,884 $16,884 $1,154 $18,038
FD621Transit Fund 14 0.312 % $2,717 $2,717 $186 $2,903
FD611 Parking Fund 111 2.473 % $21,541 $21,541 $1,472 $23,013
All Other 93 2.072 % $18,047 $18,047 $1,234 $19,281
Total 4,489 100.000 %$871,155 $871,155 $53,035 $924,190
(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 578 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 131
Schedule 9.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 % $3,098 $3,098 $212 $3,310
Facilities Maintenance 500 1.054 % $7,746 $7,746 $530 $8,276
Streets Maintenance 1,200 2.529 % $18,591 $18,591 $1,272 $19,863
Stormwater and Flood Control 643 1.355 % $9,962 $9,962 $681 $10,643
Traffic Signals & Lighting 200 0.421 % $3,098 $3,098 $212 $3,310
Transportation/Plan Engineering 625 1.317 % $9,683 $9,683 $662 $10,345
Recreation Administration 400 0.843 % $6,197 $6,197 $424 $6,621
Recreation Facilities 100 0.211 % $1,549 $1,549 $106 $1,655
Youth Services 800 1.686 % $12,394 $12,394 $848 $13,242
Community Services 400 0.843 % $6,197 $6,197 $424 $6,621
Ranger Program 800 1.686 % $12,394 $12,394 $848 $13,242
Aquatics 100 0.211 % $1,549 $1,549 $106 $1,655
Golf Course 400 0.843 % $6,197 $6,197 $424 $6,621
Police Administration 700 1.475 % $10,845 $10,845 $742 $11,587
Patrol 5,100 10.748 % $79,011 $79,011 $5,405 $84,416
Investigations 1,200 2.529 % $18,591 $18,591 $1,272 $19,863
Police Support Services 2,100 4.426 % $32,534 $32,534 $2,226 $34,760
Neighborhood Services 100 0.211 % $1,549 $1,549 $106 $1,655
Traffic Safety 300 0.632 % $4,648 $4,648 $318 $4,966
Fire Administration 400 0.843 % $6,197 $6,197 $424 $6,621
Emergency Response 4,600 9.694 % $71,265 $71,265 $4,875 $76,140
Hazard Prevention 650 1.370 % $10,070 $10,070 $689 $10,759
FD601 Water Fund 3,489 7.353 % $54,053 $54,053 $3,698 $57,751
FD621Transit Fund 245 0.516 % $3,796 $3,796 $260 $4,056
City Administration 700 1.475 % $10,845 $10,845 $10,845
Economic Development 100 0.211 % $1,549 $1,549 $106 $1,655
Natural Resource Protection 400 0.843 % $6,197 $6,197 $424 $6,621
Community Promotion 25 0.053 % $387 $387 $26 $413
City Attorney 600 1.264 % $9,295 $9,295 $9,295
City Clerk 450 0.948 % $6,972 $6,972 $6,972
Finance 1,400 2.950 % $21,689 $21,689 $21,689
Network Services 855 1.802 % $13,246 $13,246 $13,246
Information Services 867 1.827 % $13,432 $13,432 $13,432
Human Resources 1,000 2.107 % $15,492 $15,492 $1,060 $16,552
Community Development Admin 500 1.054 % $7,746 $7,746 $530 $8,276
Building and Safety 1,500 3.161 % $23,239 $23,239 $1,590 $24,829
Public Works Administration 900 1.897 % $13,943 $13,943 $954 $14,897
Parks Maintenance 1,300 2.740 % $20,140 $20,140 $1,378 $21,518
Swim Center Maintenance 100 0.211 % $1,549 $1,549 $106 $1,655
Fire Apparatus Service 200 0.421 % $3,098 $3,098 $212 $3,310
Fleet 450 0.948 % $6,972 $6,972 $477 $7,449
Page 579 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Detail allocation of
Enterprise Apps
Detail page 132
Schedule 9.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.271 % $24,044 $24,044 $1,645 $25,689
CIP Project Engineering 1,800 3.793 % $27,886 $27,886 $1,908 $29,794
Planning 1,000 2.107 % $15,492 $15,492 $1,060 $16,552
City Council 500 1.054 % $7,746 $7,746 $530 $8,276
Housing Policy/Homelessness 500 1.054 % $7,746 $7,746 $530 $8,276
Solid Waste Recycling 200 0.421 % $3,098 $3,098 $212 $3,310
Office of DEI 100 0.211 % $1,549 $1,549 $106 $1,655
Engineering 600 1.264 % $9,295 $9,295 $636 $9,931
FD705 Whale Rock Fund 410 0.864 % $6,352 $6,352 $435 $6,787
FD602 Sewer Fund 3,364 7.090 % $52,117 $52,117 $3,565 $55,682
Disaster Assistance 100 0.211 % $1,549 $1,549 $106 $1,655
FD208 Tourism Bid Fund 175 0.369 % $2,711 $2,711 $185 $2,896
Community Services Group 350 0.738 % $5,422 $5,422 $5,422
Commissions & Committees 100 0.211 % $1,549 $1,549 $106 $1,655
Mobile Crisis Unit 100 0.213 % $1,555 $1,555 $103 $1,658
Total 47,450 100.000 %$735,116 $735,116 $44,754 $779,870
(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 580 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 133
Schedule 9.006
2024
Total Information Services Enterprise Apps
City Administration $51,404 $40,559 $10,845
Community Services Group $5,422 $5,422
City Attorney $19,580 $10,285 $9,295
City Clerk $6,972 $6,972
Finance $21,689 $21,689
Network Services $57,687 $44,441 $13,246
Information Services $13,432 $13,432
Human Resources $16,552 $16,552
Public Works Administration $123,331 $108,434 $14,897
Facilities Maintenance $8,276 $8,276
Fleet $7,449 $7,449
CIP Project Engineering $29,794 $29,794
Transportation/Plan Engineering $10,345 $10,345
City Council $8,276 $8,276
Economic Development $1,655 $1,655
Natural Resource Protection $6,621 $6,621
Office of DEI $1,655 $1,655
Community Promotion $413 $413
Community Development Admin $316,161 $307,885 $8,276
Commissions & Committees $1,655 $1,655
Planning $16,552 $16,552
Engineering $9,931 $9,931
Building and Safety $24,829 $24,829
Housing Policy/Homelessness $8,276 $8,276
Parks Maintenance $21,518 $21,518
Swim Center Maintenance $1,655 $1,655
Urban Forest Services $3,310 $3,310
Streets Maintenance $19,863 $19,863
Traffic Signals & Lighting $3,310 $3,310
Stormwater and Flood Control $46,718 $36,075 $10,643
Solid Waste Recycling $3,310 $3,310
Recreation Administration $23,207 $16,586 $6,621
Recreation Facilities $1,655 $1,655
Youth Services $13,242 $13,242
Community Services $6,621 $6,621
Ranger Program $13,242 $13,242
Aquatics $1,655 $1,655
Golf Course $6,621 $6,621
Police Administration $113,594 $102,007 $11,587
Patrol $84,416 $84,416
Investigations $19,863 $19,863
Page 581 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Information Services
Departmental Cost
Allocation Summary
Detail page 134
Schedule 9.006
2024
Total Information Services Enterprise Apps
Police Support Services $34,760 $34,760
Neighborhood Services $1,655 $1,655
Traffic Safety $4,966 $4,966
Fire Administration $59,905 $53,284 $6,621
Emergency Response $76,140 $76,140
Hazard Prevention $10,759 $10,759
Fire Apparatus Service $3,310 $3,310
Mobile Crisis Unit $1,658 $1,658
Disaster Assistance $1,655 $1,655
FD208 Tourism Bid Fund $2,896 $2,896
FD601 Water Fund $127,621 $69,870 $57,751
FD602 Sewer Fund $127,211 $71,529 $55,682
FD611 Parking Fund $48,702 $23,013 $25,689
FD621Transit Fund $6,959 $2,903 $4,056
FD705 Whale Rock Fund $24,825 $18,038 $6,787
All Other $19,281 $19,281
Total $1,704,060 $924,190 $779,870
Page 582 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 10.01
FINANCE SUPPORT SERVICES
NATURE AND EXTENT OF SERVICE
The Finance Support Services division is responsible for administering and accounting for indirect costs 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 583 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Costs to be allocated
Detail page 136
Schedule 10.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $106,819 $106,819
Allocated additions:
1011001 - City Administration $1,080 $232 $1,312
1012007 - Finance Non Departmental $441 $56 $497
1011501 - City Attorney $1,199 $183 $1,382
1012000 - Finance $2,304 $309 $2,613
8020000 - Insurance ISF Fund $6,169 $6,169
Total allocated additions:$5,024 $6,949 $11,973 $11,973
Total to be allocated $111,843 $6,949 $118,792
Page 584 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Schedule of costs to be
allocated by function
Detail page 137
Schedule 10.003
2024
Total General & Admin General Support Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SUPPORT SERVICES $106,819 $106,819
Departmental Expenditures $106,819 $106,819
Additions: 1st
Other $5,024 $5,024
Functional Cost $111,843 $5,024 $106,819
Reallocate Admin ($5,024) $5,024
Allocable Costs $111,843 $111,843
1st Allocation $111,843 $111,843
Additions: 2nd
Other $6,949 $6,949
Functional Cost $6,949 $6,949
Reallocate Admin ($6,949) $6,949
Allocable Costs $6,949 $6,949
2nd Allocation $6,949 $6,949
Total allocated $118,792 $118,792
Page 585 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 138
Schedule 10.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 226,753 0.183 % $205 $205 $14 $219
Cultural Activities 348,269 0.281 % $314 $314 $22 $336
Economic Development 1,004,411 0.811 % $907 $907 $62 $969
Natural Resource Protection 1,108,266 0.895 % $1,001 $1,001 $69 $1,070
Community Promotion 412,841 0.333 % $373 $373 $26 $399
City Attorney 1,470,929 1.188 % $1,328 $1,328 $1,328
City Clerk 605,003 0.488 % $546 $546 $546
Network Services 3,420,042 2.761 % $3,088 $3,088 $3,088
Human Resources 2,121,968 1.713 % $1,916 $1,916 $132 $2,048
Insurance ISF Fund 4,760,390 3.843 % $4,298 $4,298 $295 $4,593
Wellness Program 49,456 0.040 % $45 $45 $3 $48
Community Development Admin 942,059 0.761 % $851 $851 $58 $909
Commissions & Committees 10,769 0.009 % $10 $10 $1 $11
Planning 1,521,667 1.228 % $1,374 $1,374 $94 $1,468
Building and Safety 2,691,300 2.173 % $2,430 $2,430 $167 $2,597
Public Works Administration 1,576,621 1.273 % $1,424 $1,424 $98 $1,522
Parks Maintenance 3,824,940 3.088 % $3,454 $3,454 $237 $3,691
Swim Center Maintenance 626,979 0.506 % $566 $566 $39 $605
Urban Forest Services 275,854 0.223 % $249 $249 $17 $266
Facilities Maintenance 1,450,118 1.171 % $1,309 $1,309 $90 $1,399
Streets Maintenance 2,159,332 1.743 % $1,950 $1,950 $134 $2,084
Stormwater and Flood Control 1,240,556 1.002 % $1,120 $1,120 $77 $1,197
Traffic Signals & Lighting 641,707 0.518 % $579 $579 $40 $619
Fleet 1,391,774 1.124 % $1,257 $1,257 $86 $1,343
City Administration 1,537,622 1.241 % $1,388 $1,388 $1,388
Transportation/Plan Engineering 1,062,962 0.858 % $960 $960 $66 $1,026
Recreation Administration 863,943 0.697 % $780 $780 $54 $834
Recreation Facilities 337,684 0.273 % $305 $305 $21 $326
Youth Services 1,352,454 1.092 % $1,221 $1,221 $84 $1,305
Ranger Program 836,599 0.675 % $755 $755 $52 $807
Aquatics 651,870 0.526 % $589 $589 $40 $629
Police Administration 2,478,910 2.001 % $2,238 $2,238 $154 $2,392
Patrol 12,929,619 10.438 % $11,675 $11,675 $802 $12,477
Investigations 3,200,666 2.584 % $2,890 $2,890 $199 $3,089
Neighborhood Services 287,621 0.232 % $260 $260 $18 $278
Traffic Safety 938,148 0.757 % $847 $847 $58 $905
Fire Administration 1,188,070 0.959 % $1,073 $1,073 $74 $1,147
Emergency Response 12,688,880 10.244 % $11,457 $11,457 $788 $12,245
Hazard Prevention 1,009,920 0.815 % $912 $912 $63 $975
Training Services 161,061 0.130 % $145 $145 $10 $155
Fire Station 30,274 0.024 % $27 $27 $2 $29
Page 586 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 139
Schedule 10.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Disaster Assistance 161,384 0.130 % $146 $146 $10 $156
FD202 Downtown Bid Fund 396,392 0.320 % $358 $358 $25 $383
FD601 Water Fund 8,269,644 6.676 % $7,467 $7,467 $513 $7,980
FD611 Parking Fund 3,817,999 3.082 % $3,447 $3,447 $237 $3,684
FD602 Sewer Fund 9,408,908 7.596 % $8,496 $8,496 $584 $9,080
Golf Course 735,748 0.594 % $664 $664 $46 $710
FD705 Whale Rock Fund 1,771,627 1.430 % $1,600 $1,600 $110 $1,710
Information Services 1,457,278 1.177 % $1,316 $1,316 $1,316
FD208 Tourism Bid Fund 2,126,661 1.717 % $1,920 $1,920 $132 $2,052
FD621Transit Fund 1,422,439 1.148 % $1,284 $1,284 $88 $1,372
FD206 Law Enforcement Grant Fund 87,326 0.071 % $79 $79 $5 $84
Fire Apparatus Service 543,132 0.438 % $490 $490 $34 $524
Police Support Services 3,411,429 2.754 % $3,080 $3,080 $212 $3,292
Community Services 612,254 0.494 % $553 $553 $38 $591
FD711 Hazardous Mat Task Force Fund 41,252 0.033 % $37 $37 $3 $40
CIP Project Engineering 2,803,107 2.263 % $2,531 $2,531 $174 $2,705
Community Services Group 829,900 0.670 % $749 $749 $749
Solid Waste Recycling 411,750 0.332 % $372 $372 $26 $398
Finance Non Departmental 299,703 0.242 % $271 $271 $271
Office of DEI 611,541 0.494 % $552 $552 $38 $590
Engineering 874,873 0.706 % $790 $790 $54 $844
Housing Policy/Homelessness 1,131,247 0.913 % $1,021 $1,021 $70 $1,091
Jack House 10,833 0.009 % $10 $10 $1 $11
Recruit Academy 9,472 0.008 % $9 $9 $1 $10
Mobile Crisis Unit 160,282 0.129 % $145 $145 $10 $155
FD212 San Luis Ranch CFD 9,145 0.007 % $8 $8 $1 $9
FD701 General Agency Fund 255,084 0.206 % $230 $230 $16 $246
FD712 City Of SLO PEG Fund 1
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.007 % $8 $8 $1 $9
FD406 Public Safety Equip Replacement Fund 603,889 0.488 % $545 $545 $37 $582
FD713 SLCUSD PEG Fund 25,180 0.020 % $23 $23 $2 $25
FD209 SB1186 CASP Certify Fund 2,106 0.002 % $2 $2 $2
FD213 Avila Ranch CFE 41,673 0.034 % $38 $38 $3 $41
FD505 Affordable Housing Fund 3,499,890 2.826 % $3,160 $3,160 $217 $3,377
Finance 2,277,595 1.839 % $2,057 $2,057 $2,057
Parking Admin 18,763 0.015 % $17 $17 $1 $18
FD214 Avilia Ranch DPA Fund 100,000 0.081 % $90 $90 $6 $96
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.148 % $162 $162 $8 $170
Total 123,864,924 100.000 %$111,843 $111,843 $6,949 $118,792
(A) Alloc basis:Total Operating Expenditures by Department/Division
Page 587 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Detail allocation of
General Support Services
Detail page 140
Schedule 10.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:
Page 588 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 141
Schedule 10.005
2024
Total General Support Services
City Administration $1,388 $1,388
Community Services Group $749 $749
Finance Non Departmental $271 $271
City Attorney $1,328 $1,328
City Clerk $546 $546
Finance $2,057 $2,057
Network Services $3,088 $3,088
Information Services $1,316 $1,316
Human Resources $2,048 $2,048
Wellness Program $48 $48
Public Works Administration $1,522 $1,522
Facilities Maintenance $1,399 $1,399
Fleet $1,343 $1,343
CIP Project Engineering $2,705 $2,705
Transportation/Plan Engineering $1,026 $1,026
Insurance ISF Fund $4,593 $4,593
City Council $219 $219
Cultural Activities $336 $336
Economic Development $969 $969
Natural Resource Protection $1,070 $1,070
Office of DEI $590 $590
Community Promotion $399 $399
Community Development Admin $909 $909
Commissions & Committees $11 $11
Planning $1,468 $1,468
Engineering $844 $844
Building and Safety $2,597 $2,597
Housing Policy/Homelessness $1,091 $1,091
Parks Maintenance $3,691 $3,691
Swim Center Maintenance $605 $605
Urban Forest Services $266 $266
Streets Maintenance $2,084 $2,084
Traffic Signals & Lighting $619 $619
Parking Admin $18 $18
Stormwater and Flood Control $1,197 $1,197
Solid Waste Recycling $398 $398
Recreation Administration $834 $834
Recreation Facilities $326 $326
Youth Services $1,305 $1,305
Community Services $591 $591
Page 589 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Finance Support Services
Departmental Cost
Allocation Summary
Detail page 142
Schedule 10.005
2024
Total General Support Services
Ranger Program $807 $807
Aquatics $629 $629
Golf Course $710 $710
Jack House $11 $11
Police Administration $2,392 $2,392
Patrol $12,477 $12,477
Investigations $3,089 $3,089
Police Support Services $3,292 $3,292
Neighborhood Services $278 $278
Traffic Safety $905 $905
Fire Administration $1,147 $1,147
Emergency Response $12,245 $12,245
Hazard Prevention $975 $975
Training Services $155 $155
Recruit Academy $10 $10
Fire Apparatus Service $524 $524
Fire Station $29 $29
Mobile Crisis Unit $155 $155
Disaster Assistance $156 $156
FD202 Downtown Bid Fund $383 $383
FD206 Law Enforcement Grant Fund $84 $84
FD208 Tourism Bid Fund $2,052 $2,052
FD209 SB1186 CASP Certify Fund $2 $2
FD212 San Luis Ranch CFD $9 $9
FD213 Avila Ranch CFE $41 $41
FD214 Avilia Ranch DPA Fund $96 $96
FD215 Affordable Housing BEGIN Loan Fund $170 $170
FD406 Public Safety Equip Replacement Fund $582 $582
FD505 Affordable Housing Fund $3,377 $3,377
FD601 Water Fund $7,980 $7,980
FD602 Sewer Fund $9,080 $9,080
FD611 Parking Fund $3,684 $3,684
FD621Transit Fund $1,372 $1,372
FD701 General Agency Fund $246 $246
FD705 Whale Rock Fund $1,710 $1,710
FD711 Hazardous Mat Task Force Fund $40 $40
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $25 $25
FD715 Boysen Ranch Conserv Easemt Fund $9 $9
Total $118,792 $118,792
Page 590 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 12.01
HUMAN RESOURCES
NATURE AND EXTENT OF SERVICE
The Human Resources Department is responsible for providing support to all City departments for all aspects of attracting and retaining highly
qualified employees. The program manages a variety of functions including coordination of recruitment and employee selection, classification and
compensation, performance management, employee training and development, labor relations and negotiations, and statutory and regulatory
compliance. Program goals are: maintain highly-qualified, well-trained, and motivated City employees; manage legal and unbiased recruitment and
retention practices; ensure competitive pay and benefits; maintain accurate job classifications.
Costs are allocated as follows:
Human Resources – These costs are allocated based on full time equivalent (FTE) by fund/department/division.
Other Direct Exp – These costs are associated with contract services expenditures related recruitment. Costs are allocated directly to the
benefiting General Fund Department or Enterprise Funds.
Tuition Reimbursement – These costs are associated with tuition reimbursement costs. Costs are allocated to General Fund Departments
and Funds.
Page 591 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Costs to be allocated
Detail page 144
Schedule 11.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,121,968 $2,121,968
Deductions:
EMPLOYEE RECOGNITION ($19,587)
Total deductions:($19,587)($19,587)
Allocated additions:
1011001 - City Administration $21,463 $4,609 $26,072
1012007 - Finance Non Departmental $3,306 $423 $3,729
1011501 - City Attorney $23,813 $3,638 $27,451
1011021 - City Clerk $32,691 $7,286 $39,977
1012000 - Finance $38,694 $4,715 $43,409
1011101 - Network Services $56,908 $5,715 $62,623
1011103 - Information Services $15,492 $1,060 $16,552
1012006 - Finance Support Services $1,916 $132 $2,048
1013003 - Wellness Program $384 $384
1015005 - Facilities Maintenance $41,581 $41,581
8020000 - Insurance ISF Fund $58,839 $58,839
Total allocated additions:$194,283 $128,382 $322,665 $322,665
Total to be allocated $2,296,664 $128,382 $2,425,046
Page 592 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Schedule of costs to be
allocated by function
Detail page 145
Schedule 11.003
2024
Total General & Admin Human Resources Other Direct Exp Tiution Reimbursement
Wages & Benefits
SALARIES & WAGES $888,137 $888,137
FRINGE BENEFITS $433,009 $433,009
Other Expense and Cost
SERVICES & SUPPLIES $40,066 $40,066
CONTRACT SERVICES $732,265 $571,916 $160,349
TUITION REIMBURSEMENT $8,904 $8,904
EMPLOYEE RECOGNITION $19,587 $19,587
Departmental Expenditures $2,121,968 $19,587 $1,933,128 $160,349 $8,904
Cost Adjustments
Deductions ($19,587) ($19,587)
Additions: 1st
Other $194,283 $194,283
Functional Cost $2,296,664 $2,127,411 $160,349 $8,904
Allocable Costs $2,296,664 $2,127,411 $160,349 $8,904
1st Allocation $2,296,664 $2,127,411 $160,349 $8,904
Additions: 2nd
Other $128,382 $128,382
Functional Cost $128,382 $128,382
Allocable Costs $128,382 $128,382
2nd Allocation $128,382 $128,382
Total allocated $2,425,046 $2,255,793 $160,349 $8,904
Page 593 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 146
Schedule 11.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.431 % $9,160 $9,160 $623 $9,783
Facilities Maintenance 500 1.076 % $22,900 $22,900 $1,557 $24,457
Streets Maintenance 1,200 2.583 % $54,960 $54,960 $3,737 $58,697
Stormwater and Flood Control 643 1.384 % $29,449 $29,449 $2,002 $31,451
Traffic Signals & Lighting 200 0.431 % $9,160 $9,160 $623 $9,783
Transportation/Plan Engineering 625 1.346 % $28,625 $28,625 $1,946 $30,571
Recreation Administration 400 0.861 % $18,320 $18,320 $1,246 $19,566
Recreation Facilities 100 0.215 % $4,580 $4,580 $311 $4,891
Youth Services 800 1.722 % $36,640 $36,640 $2,491 $39,131
Community Services 400 0.861 % $18,320 $18,320 $1,246 $19,566
Ranger Program 800 1.722 % $36,640 $36,640 $2,491 $39,131
Aquatics 100 0.215 % $4,580 $4,580 $311 $4,891
Golf Course 400 0.861 % $18,320 $18,320 $1,246 $19,566
Police Administration 700 1.507 % $32,060 $32,060 $2,180 $34,240
Patrol 5,100 10.980 % $233,580 $233,580 $15,881 $249,461
Investigations 1,200 2.583 % $54,960 $54,960 $3,737 $58,697
Police Support Services 2,100 4.521 % $96,180 $96,180 $6,539 $102,719
Neighborhood Services 100 0.215 % $4,580 $4,580 $311 $4,891
Traffic Safety 300 0.646 % $13,740 $13,740 $934 $14,674
Fire Administration 400 0.861 % $18,320 $18,320 $1,246 $19,566
Emergency Response 4,600 9.903 % $210,680 $210,680 $14,324 $225,004
Hazard Prevention 650 1.399 % $29,770 $29,770 $2,024 $31,794
FD601 Water Fund 3,489 7.511 % $159,796 $159,796 $10,865 $170,661
FD621Transit Fund 245 0.527 % $11,221 $11,221 $763 $11,984
City Administration 700 1.507 % $32,060 $32,060 $32,060
Economic Development 100 0.215 % $4,580 $4,580 $311 $4,891
Natural Resource Protection 400 0.861 % $18,320 $18,320 $1,246 $19,566
Community Promotion 25 0.054 % $1,145 $1,145 $78 $1,223
City Attorney 600 1.292 % $27,480 $27,480 $27,480
City Clerk 450 0.969 % $20,610 $20,610 $20,610
Finance 1,400 3.014 % $64,120 $64,120 $64,120
Network Services 855 1.841 % $39,159 $39,159 $39,159
Information Services 867 1.867 % $39,709 $39,709 $39,709
Community Development Admin 500 1.076 % $22,900 $22,900 $1,557 $24,457
Building and Safety 1,500 3.229 % $68,700 $68,700 $4,671 $73,371
Public Works Administration 900 1.938 % $41,220 $41,220 $2,803 $44,023
Parks Maintenance 1,300 2.799 % $59,540 $59,540 $4,048 $63,588
Swim Center Maintenance 100 0.215 % $4,580 $4,580 $311 $4,891
Fire Apparatus Service 200 0.431 % $9,160 $9,160 $623 $9,783
Fleet 450 0.969 % $20,610 $20,610 $1,401 $22,011
FD611 Parking Fund 1,552 3.341 % $71,082 $71,082 $4,833 $75,915
Page 594 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Human Resources
Detail page 147
Schedule 11.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
CIP Project Engineering 1,800 3.875 % $82,440 $82,440 $5,605 $88,045
Planning 1,000 2.153 % $45,800 $45,800 $3,114 $48,914
City Council 500 1.076 % $22,900 $22,900 $1,557 $24,457
Housing Policy/Homelessness 500 1.076 % $22,900 $22,900 $1,557 $24,457
Solid Waste Recycling 200 0.431 % $9,160 $9,160 $623 $9,783
Office of DEI 100 0.215 % $4,580 $4,580 $311 $4,891
Engineering 600 1.292 % $27,480 $27,480 $1,868 $29,348
FD705 Whale Rock Fund 410 0.883 % $18,778 $18,778 $1,277 $20,055
FD602 Sewer Fund 3,364 7.242 % $154,071 $154,071 $10,475 $164,546
Disaster Assistance 100 0.215 % $4,580 $4,580 $311 $4,891
FD208 Tourism Bid Fund 175 0.377 % $8,015 $8,015 $545 $8,560
Community Services Group 350 0.753 % $16,030 $16,030 $16,030
Commissions & Committees 100 0.215 % $4,580 $4,580 $311 $4,891
Mobile Crisis Unit 100 0.218 % $4,581 $4,581 $312 $4,893
Total 46,450 100.000 %$2,127,411 $2,127,411 $128,382 $2,255,793
(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 595 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Other Direct Exp
Detail page 148
Schedule 11.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Fire Administration 2,093 1.305 % $2,093 $2,093 $2,093
Fleet 10,105 6.302 % $10,105 $10,105 $10,105
FD611 Parking Fund 1,152 0.718 % $1,152 $1,152 $1,152
Recreation Administration 68,492 42.714 % $68,492 $68,492 $68,492
All Other 329 0.205 % $329 $329 $329
Police Administration 76,077 47.445 % $76,077 $76,077 $76,077
FD601 Water Fund 2,101 1.311 % $2,101 $2,101 $2,101
Total 160,349 100.000 %$160,349 $160,349 $160,349
(A) Alloc basis:Directly to the Benefiting General Fund Department
Source:
Page 596 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Detail allocation of
Tiution Reimbursement
Detail page 149
Schedule 11.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Emergency Response 4,546 50.947 % $4,536 $4,536 $4,536
Patrol 2,700 30.259 % $2,694 $2,694 $2,694
Fire Administration 1,677 18.794 % $1,674 $1,674 $1,674
Total 8,923 100.000 %$8,904 $8,904 $8,904
(A) Alloc basis:Tuition Exp by General Fund Department/Division
Source:
Page 597 of 987
IVA/Cap95
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 150
Schedule 11.007
2024
Total Human Resources Other Direct Exp Tiution Reimbursement
City Administration $32,060 $32,060
Community Services Group $16,030 $16,030
City Attorney $27,480 $27,480
City Clerk $20,610 $20,610
Finance $64,120 $64,120
Network Services $39,159 $39,159
Information Services $39,709 $39,709
Public Works Administration $44,023 $44,023
Facilities Maintenance $24,457 $24,457
Fleet $32,116 $22,011 $10,105
CIP Project Engineering $88,045 $88,045
Transportation/Plan Engineering $30,571 $30,571
City Council $24,457 $24,457
Economic Development $4,891 $4,891
Natural Resource Protection $19,566 $19,566
Office of DEI $4,891 $4,891
Community Promotion $1,223 $1,223
Community Development Admin $24,457 $24,457
Commissions & Committees $4,891 $4,891
Planning $48,914 $48,914
Engineering $29,348 $29,348
Building and Safety $73,371 $73,371
Housing Policy/Homelessness $24,457 $24,457
Parks Maintenance $63,588 $63,588
Swim Center Maintenance $4,891 $4,891
Urban Forest Services $9,783 $9,783
Streets Maintenance $58,697 $58,697
Traffic Signals & Lighting $9,783 $9,783
Stormwater and Flood Control $31,451 $31,451
Solid Waste Recycling $9,783 $9,783
Recreation Administration $88,058 $19,566 $68,492
Recreation Facilities $4,891 $4,891
Youth Services $39,131 $39,131
Community Services $19,566 $19,566
Ranger Program $39,131 $39,131
Aquatics $4,891 $4,891
Golf Course $19,566 $19,566
Police Administration $110,317 $34,240 $76,077
Patrol $252,155 $249,461 $2,694
Investigations $58,697 $58,697
Page 598 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Human Resources
Departmental Cost
Allocation Summary
Detail page 151
Schedule 11.007
2024
Total Human Resources Other Direct Exp Tiution Reimbursement
Police Support Services $102,719 $102,719
Neighborhood Services $4,891 $4,891
Traffic Safety $14,674 $14,674
Fire Administration $23,333 $19,566 $2,093 $1,674
Emergency Response $229,540 $225,004 $4,536
Hazard Prevention $31,794 $31,794
Fire Apparatus Service $9,783 $9,783
Mobile Crisis Unit $4,893 $4,893
Disaster Assistance $4,891 $4,891
FD208 Tourism Bid Fund $8,560 $8,560
FD601 Water Fund $172,762 $170,661 $2,101
FD602 Sewer Fund $164,546 $164,546
FD611 Parking Fund $77,067 $75,915 $1,152
FD621Transit Fund $11,984 $11,984
FD705 Whale Rock Fund $20,055 $20,055
All Other $329 $329
Total $2,425,046 $2,255,793 $160,349 $8,904
Page 599 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 13.01
WELLNESS PROGRAM
NATURE AND EXTENT OF SERVICE
The Wellness Program helps the City reduce risk of injury and illness to employees by promoting health and fitness.
Costs are allocated as follows:
Wellness - These costs are associated with the Wellness program. Costs are allocated based on full-time/temporary equivalent units
(FTE) by fund/department/division.
Other Direct Exp – These costs are associated with contract services. Costs are allocated directly to the benefiting General Fund
Department.
Police and Fire – These costs are associated with contract services for Police and Fire personnel. Costs are allocated to Police and Fire
Departments based on the full-time/temporary equivalent units (FTE) by division.
Page 600 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Costs to be allocated
Detail page 153
Schedule 12.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $49,456 $49,456
Allocated additions:
1011001 - City Administration $500 $107 $607
1012007 - Finance Non Departmental $204 $26 $230
1011501 - City Attorney $555 $85 $640
1012000 - Finance $853 $118 $971
1012006 - Finance Support Services $45 $3 $48
1015005 - Facilities Maintenance $21,251 $21,251
8020000 - Insurance ISF Fund $2,856 $2,856
Total allocated additions:$2,157 $24,446 $26,603 $26,603
Total to be allocated $51,613 $24,446 $76,059
Page 601 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Schedule of costs to be
allocated by function
Detail page 154
Schedule 12.003
2024
Total General & Admin Wellness Program Other Direct Exp Police/Fire
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
FURNITURE AND FIXTURES $847 $847
OTHER CONTRACT SERVICES $48,609 $16,631 $1,378 $30,600
Departmental Expenditures $49,456 $17,478 $1,378 $30,600
Additions: 1st
Other $2,157 $2,157
Functional Cost $51,613 $2,157 $17,478 $1,378 $30,600
Reallocate Admin ($2,157) $762 $60 $1,335
Allocable Costs $51,613 $18,240 $1,438 $31,935
1st Allocation $51,613 $18,240 $1,438 $31,935
Additions: 2nd
Other $24,446 $24,446
Functional Cost $24,446 $24,446
Reallocate Admin ($24,446) $8,639 $681 $15,126
Allocable Costs $24,446 $8,639 $681 $15,126
2nd Allocation $24,446 $8,639 $681 $15,126
Total allocated $76,059 $26,879 $2,119 $47,061
Page 602 of 987
IVA/Cap95
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 155
Schedule 12.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.421 % $77 $77 $42 $119
Facilities Maintenance 500 1.054 % $192 $192 $105 $297
Streets Maintenance 1,200 2.529 % $461 $461 $251 $712
Stormwater and Flood Control 643 1.355 % $247 $247 $135 $382
Traffic Signals & Lighting 200 0.421 % $77 $77 $42 $119
Transportation/Plan Engineering 625 1.317 % $240 $240 $131 $371
Recreation Administration 400 0.843 % $154 $154 $84 $238
Recreation Facilities 100 0.211 % $38 $38 $21 $59
Youth Services 800 1.686 % $308 $308 $168 $476
Community Services 400 0.843 % $154 $154 $84 $238
Ranger Program 800 1.686 % $308 $308 $168 $476
Aquatics 100 0.211 % $38 $38 $21 $59
Golf Course 400 0.843 % $154 $154 $84 $238
Police Administration 700 1.475 % $269 $269 $147 $416
Patrol 5,100 10.748 % $1,960 $1,960 $1,069 $3,029
Investigations 1,200 2.529 % $461 $461 $251 $712
Police Support Services 2,100 4.426 % $807 $807 $440 $1,247
Neighborhood Services 100 0.211 % $38 $38 $21 $59
Traffic Safety 300 0.632 % $115 $115 $63 $178
Fire Administration 400 0.843 % $154 $154 $84 $238
Emergency Response 4,600 9.694 % $1,768 $1,768 $964 $2,732
Hazard Prevention 650 1.370 % $250 $250 $136 $386
FD601 Water Fund 3,489 7.353 % $1,341 $1,341 $731 $2,072
FD621Transit Fund 245 0.516 % $94 $94 $51 $145
City Administration 700 1.475 % $269 $269 $269
Economic Development 100 0.211 % $38 $38 $21 $59
Natural Resource Protection 400 0.843 % $154 $154 $84 $238
Community Promotion 25 0.053 % $10 $10 $5 $15
City Attorney 600 1.264 % $231 $231 $231
City Clerk 450 0.948 % $173 $173 $173
Finance 1,400 2.950 % $538 $538 $538
Network Services 855 1.802 % $329 $329 $329
Information Services 867 1.827 % $333 $333 $333
Human Resources 1,000 2.107 % $384 $384 $384
Community Development Admin 500 1.054 % $192 $192 $105 $297
Building and Safety 1,500 3.161 % $577 $577 $314 $891
Public Works Administration 900 1.897 % $346 $346 $189 $535
Parks Maintenance 1,300 2.740 % $500 $500 $272 $772
Swim Center Maintenance 100 0.211 % $38 $38 $21 $59
Fire Apparatus Service 200 0.421 % $77 $77 $42 $119
Fleet 450 0.948 % $173 $173 $94 $267
Page 603 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Wellness Program
Detail page 156
Schedule 12.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,552 3.271 % $597 $597 $325 $922
CIP Project Engineering 1,800 3.793 % $692 $692 $377 $1,069
Planning 1,000 2.107 % $384 $384 $210 $594
City Council 500 1.054 % $192 $192 $105 $297
Housing Policy/Homelessness 500 1.054 % $192 $192 $105 $297
Solid Waste Recycling 200 0.421 % $77 $77 $42 $119
Office of DEI 100 0.211 % $38 $38 $21 $59
Engineering 600 1.264 % $231 $231 $126 $357
FD705 Whale Rock Fund 410 0.864 % $158 $158 $86 $244
FD602 Sewer Fund 3,364 7.090 % $1,293 $1,293 $705 $1,998
Disaster Assistance 100 0.211 % $38 $38 $21 $59
FD208 Tourism Bid Fund 175 0.369 % $67 $67 $37 $104
Community Services Group 350 0.738 % $135 $135 $135
Commissions & Committees 100 0.211 % $38 $38 $21 $59
Mobile Crisis Unit 100 0.213 % $41 $41 $18 $59
Total 47,450 100.000 %$18,240 $18,240 $8,639 $26,879
(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 604 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Other Direct Exp
Detail page 157
Schedule 12.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 100 100.000 % $1,438 $1,438 $681 $2,119
Total 100 100.000 %$1,438 $1,438 $681 $2,119
(A) Alloc basis:Direct ot Department/Fund
Source:
Page 605 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Detail allocation of
Police/Fire
Detail page 158
Schedule 12.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 700 4.502 % $1,438 $1,438 $681 $2,119
Patrol 5,100 32.797 % $10,474 $10,474 $4,961 $15,435
Investigations 1,200 7.717 % $2,464 $2,464 $1,167 $3,631
Police Support Services 2,100 13.505 % $4,313 $4,313 $2,043 $6,356
Neighborhood Services 100 0.643 % $205 $205 $97 $302
Traffic Safety 300 1.929 % $616 $616 $292 $908
Fire Administration 400 2.572 % $821 $821 $389 $1,210
Emergency Response 4,600 29.582 % $9,447 $9,447 $4,475 $13,922
Hazard Prevention 650 4.180 % $1,335 $1,335 $632 $1,967
Fire Apparatus Service 200 1.286 % $411 $411 $195 $606
Disaster Assistance 100 0.643 % $205 $205 $97 $302
Mobile Crisis Unit 100 0.644 % $206 $206 $97 $303
Total 15,550 100.000 %$31,935 $31,935 $15,126 $47,061
(A) Alloc basis:Direct ot Police and Fire Department
Source:
Page 606 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 159
Schedule 12.007
2024
Total Wellness Program Other Direct Exp Police/Fire
City Administration $269 $269
Community Services Group $135 $135
City Attorney $231 $231
City Clerk $173 $173
Finance $538 $538
Network Services $329 $329
Information Services $333 $333
Human Resources $384 $384
Public Works Administration $535 $535
Facilities Maintenance $297 $297
Fleet $267 $267
CIP Project Engineering $1,069 $1,069
Transportation/Plan Engineering $371 $371
City Council $297 $297
Economic Development $59 $59
Natural Resource Protection $238 $238
Office of DEI $59 $59
Community Promotion $15 $15
Community Development Admin $297 $297
Commissions & Committees $59 $59
Planning $594 $594
Engineering $357 $357
Building and Safety $891 $891
Housing Policy/Homelessness $297 $297
Parks Maintenance $772 $772
Swim Center Maintenance $59 $59
Urban Forest Services $119 $119
Streets Maintenance $712 $712
Traffic Signals & Lighting $119 $119
Stormwater and Flood Control $382 $382
Solid Waste Recycling $119 $119
Recreation Administration $238 $238
Recreation Facilities $59 $59
Youth Services $476 $476
Community Services $238 $238
Ranger Program $476 $476
Aquatics $59 $59
Golf Course $238 $238
Police Administration $4,654 $416 $2,119 $2,119
Patrol $18,464 $3,029 $15,435
Investigations $4,343 $712 $3,631
Page 607 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Wellness Program
Departmental Cost
Allocation Summary
Detail page 160
Schedule 12.007
2024
Total Wellness Program Other Direct Exp Police/Fire
Police Support Services $7,603 $1,247 $6,356
Neighborhood Services $361 $59 $302
Traffic Safety $1,086 $178 $908
Fire Administration $1,448 $238 $1,210
Emergency Response $16,654 $2,732 $13,922
Hazard Prevention $2,353 $386 $1,967
Fire Apparatus Service $725 $119 $606
Mobile Crisis Unit $362 $59 $303
Disaster Assistance $361 $59 $302
FD208 Tourism Bid Fund $104 $104
FD601 Water Fund $2,072 $2,072
FD602 Sewer Fund $1,998 $1,998
FD611 Parking Fund $922 $922
FD621Transit Fund $145 $145
FD705 Whale Rock Fund $244 $244
Total $76,059 $26,879 $2,119 $47,061
Page 608 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 14.01
PUBLIC WORKS ADMINISTRATION
NATURE AND EXTENT OF SERVICE
The Public Works Administration Division is responsible for planning, directing, and evaluating the twelve Public Works operating Programs. The
Public Works Administration program also assists the operating programs with various administrative, financial, and property management services.
The program goal is delivery of responsive and competitive public works services through teamwork, good communication, and appropriate
technology.
Costs are allocated based on a time analysis for the following staff members: Department Director, Deputy Director, - City Engineer, 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, Transit, Water and Sewer Funds. Costs are allocated to the respective
funds.
Page 609 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Costs to be allocated
Detail page 162
Schedule 13.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,576,621 $1,576,621
Allocated additions:
10000000 - Building Charge $19,028 $19,028
1011001 - City Administration $15,947 $3,425 $19,372
1011009 - Community Services Group $213,423 $20,952 $234,375
1012007 - Finance Non Departmental $289 $37 $326
1011501 - City Attorney $17,693 $2,703 $20,396
1011021 - City Clerk $63,890 $14,345 $78,235
1012000 - Finance $25,086 $3,021 $28,107
1011101 - Network Services $73,049 $7,180 $80,229
1011103 - Information Services $115,439 $7,892 $123,331
1012006 - Finance Support Services $1,424 $98 $1,522
1013001 - Human Resources $41,220 $2,803 $44,023
1013003 - Wellness Program $346 $189 $535
1015005 - Facilities Maintenance $50,157 $50,157
1015008 - Fleet $7,467 $7,467
8020000 - Insurance ISF Fund $486,752 $486,752
Total allocated additions:$586,834 $607,021 $1,193,855 $1,193,855
Total to be allocated $2,163,455 $607,021 $2,770,476
Page 610 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Schedule of costs to be
allocated by function
Detail page 163
Schedule 13.003
2024
Total General & Admin Deputy Director/City Engineer Director Enterprise Funds
Wages & Benefits
SALARIES & WAGES $1,078,201 $270,521 $536,297 $232,244 $39,139
FRINGE BENEFITS $428,506 $107,512 $213,139 $92,300 $15,555
Other Expense and Cost
SERVICES & SUPPLIES $69,914 $17,541 $34,775 $15,059 $2,539
Departmental Expenditures $1,576,621 $395,574 $784,211 $339,603 $57,233
Additions: 1st
Other $586,834 $586,834
Functional Cost $2,163,455 $982,408 $784,211 $339,603 $57,233
Reallocate Admin ($982,408) $652,315 $282,486 $47,607
Allocable Costs $2,163,455 $1,436,526 $622,089 $104,840
1st Allocation $2,163,455 $1,436,526 $622,089 $104,840
Additions: 2nd
Other $607,021 $607,021
Functional Cost $607,021 $607,021
Reallocate Admin ($607,021) $403,060 $174,545 $29,416
Allocable Costs $607,021 $403,060 $174,545 $29,416
2nd Allocation $607,021 $403,060 $174,545 $29,416
Total allocated $2,770,476 $1,839,586 $796,634 $134,256
Page 611 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Deputy Director/City Engineer
Detail page 164
Schedule 13.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 470 9.449 % $135,739 $135,739 $38,086 $173,825
Urban Forest Services 595 11.962 % $171,840 $171,840 $48,215 $220,055
CIP Project Engineering 1,439 28.930 % $415,593 $415,593 $116,607 $532,200
Fleet 310 6.232 % $89,530 $89,530 $25,120 $114,650
Swim Center Maintenance 223 4.483 % $64,404 $64,404 $18,070 $82,474
Facilities Maintenance 293 5.891 % $84,620 $84,620 $23,743 $108,363
Traffic Signals & Lighting 242 4.865 % $69,891 $69,891 $19,610 $89,501
Streets Maintenance 412 8.283 % $118,988 $118,988 $33,386 $152,374
Stormwater and Flood Control 294 5.911 % $84,909 $84,909 $23,824 $108,733
Transportation/Plan Engineering 613 12.324 % $177,039 $177,039 $49,673 $226,712
Eng Dev Review (Utility Services) 83 1.670 % $23,973 $23,973 $6,726 $30,699
Total 4,974 100.000 %$1,436,526 $1,436,526 $403,060 $1,839,586
(A) Alloc basis:Hours Supervised by Department/Division
Source:
Page 612 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Director
Detail page 165
Schedule 13.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 2.269 % $14,114 $14,114 $3,960 $18,074
Facilities Maintenance 500 5.672 % $35,286 $35,286 $9,900 $45,186
Streets Maintenance 1,200 13.613 % $84,686 $84,686 $23,761 $108,447
Stormwater and Flood Control 643 7.294 % $45,378 $45,378 $12,732 $58,110
Traffic Signals & Lighting 200 2.269 % $14,114 $14,114 $3,960 $18,074
Transportation/Plan Engineering 625 7.090 % $44,107 $44,107 $12,376 $56,483
FD621Transit Fund 245 2.779 % $17,290 $17,290 $4,851 $22,141
Parks Maintenance 1,300 14.748 % $91,743 $91,743 $25,741 $117,484
Swim Center Maintenance 100 1.134 % $7,057 $7,057 $1,980 $9,037
Fleet 450 5.105 % $31,757 $31,757 $8,910 $40,667
FD611 Parking Fund 1,552 17.606 % $109,527 $109,527 $30,731 $140,258
CIP Project Engineering 1,800 20.421 % $127,030 $127,030 $35,643 $162,673
Total 8,815 100.000 %$622,089 $622,089 $174,545 $796,634
(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 613 of 987
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03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Detail allocation of
Enterprise Funds
Detail page 166
Schedule 13.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 116 31.956 % $33,503 $33,503 $9,400 $42,903
FD621Transit Fund 116 31.956 % $33,503 $33,503 $9,400 $42,903
FD601 Water Fund 66 18.182 % $19,062 $19,062 $5,348 $24,410
FD602 Sewer Fund 65 17.906 % $18,772 $18,772 $5,268 $24,040
Total 363 100.000 %$104,840 $104,840 $29,416 $134,256
(A) Alloc basis:Analysis of Time Worked
Source:
Page 614 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Public Works Administration
Departmental Cost
Allocation Summary
Detail page 167
Schedule 13.007
2024
Total Deputy Director/City Engineer Director Enterprise Funds
Facilities Maintenance $153,549 $108,363 $45,186
Fleet $155,317 $114,650 $40,667
CIP Project Engineering $694,873 $532,200 $162,673
Transportation/Plan Engineering $283,195 $226,712 $56,483
Eng Dev Review (Utility Services) $30,699 $30,699
Parks Maintenance $291,309 $173,825 $117,484
Swim Center Maintenance $91,511 $82,474 $9,037
Urban Forest Services $238,129 $220,055 $18,074
Streets Maintenance $260,821 $152,374 $108,447
Traffic Signals & Lighting $107,575 $89,501 $18,074
Stormwater and Flood Control $166,843 $108,733 $58,110
FD601 Water Fund $24,410 $24,410
FD602 Sewer Fund $24,040 $24,040
FD611 Parking Fund $183,161 $140,258 $42,903
FD621Transit Fund $65,044 $22,141 $42,903
Total $2,770,476 $1,839,586 $796,634 $134,256
Page 615 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 15.01
FACILITIES MAINTENANCE
NATURE AND EXTENT OF SERVICE
The Facilities Maintenance division is responsible for providing a full range of building maintenance services for City Hall, 919 Palm office space,
the Utilities Administration building located at 879 Morro, the parking enforcement offices, 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:
Water/Sewer/Janitorial City Hall – These costs are associated with water/sewer expenditures and janitorial contract services for the City
Hall building. Costs are allocated based on square foot of space occupied.
Water/Sewer/Janitorial 919 Palm Street – These costs are associated with water/sewer expenditures and janitorial contract services and
for 919 Palm Street building. Costs are allocated based on square footage occupied by department/division.
Water/Sewer Corporate Yard – These costs are associated with water/sewer 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.
Electric/Gas/Trash – 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 616 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 15.01
FACILITIES MAINTENANCE
NATURE AND EXTENT OF SERVICE
CONTINUED
Janitorial Direct – 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.
Water/Sewer Direct – These costs are related to water/sewer expenditures for other City buildings. Costs are allocated directly to
departments.
Building Maintenance – These costs are related to all other building maintenance services excluding parking structures. Costs are
allocated based on square footage by fund/department/division.
Page 617 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Costs to be allocated
Detail page 169
Schedule 14.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,450,118 $1,450,118
Allocated additions:
10000000 - Building Charge $3,728 $3,728
1011001 - City Administration $14,668 $3,150 $17,818
1012007 - Finance Non Departmental $3,309 $423 $3,732
1011501 - City Attorney $16,274 $2,486 $18,760
1011021 - City Clerk $678 $104 $782
1012000 - Finance $48,768 $6,009 $54,777
1011101 - Network Services $43,065 $4,270 $47,335
1011103 - Information Services $7,746 $530 $8,276
1012006 - Finance Support Services $1,309 $90 $1,399
1013001 - Human Resources $22,900 $1,557 $24,457
1013003 - Wellness Program $192 $105 $297
1015001 - Public Works Administration $119,906 $33,643 $153,549
1015008 - Fleet $26,994 $26,994
8020000 - Insurance ISF Fund $52,583 $52,583
Total allocated additions:$282,543 $131,944 $414,487 $414,487
Total to be allocated $1,732,661 $131,944 $1,864,605
Page 618 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Schedule of costs to be
allocated by function
Detail page 170
Schedule 14.003
2024
Total General &
Admin
Water/Sewer/Ja
nitorial - City
Hall
Water/Sewer/Ja
nitorial - 919
Palm Street
Water/Sewer -
Corp Yard
Janitorial -
Corp Yard
Electric/Gas/Tr
ash
Janitorial -
Direct
Water/Sewer
Direct
Building
Maintenance
Wages & Benefits
SALARIES & WAGES $435,911 $435,911
FRINGE BENEFITS $212,710 $212,710
Other Expense and Cost
CONTRACT SERVICES $330,910 $42,953 $28,667 $19,013 $71,424 $168,853
WATER/SEWER $54,384 $7,234 $5,404 $28,423 $9,790 $3,533
ELECTRIC $248,872 $248,872
NATURAL GAS $33,264 $33,264
SOLID WASTE $47,608 $47,608
SERVICES & SUPPLIES $86,459 $86,459
Departmental Expenditures $1,450,118 $50,187 $34,071 $28,423 $19,013 $329,744 $71,424 $9,790 $907,466
Additions: 1st
Other $282,543 $282,543
Functional Cost $1,732,661 $282,543 $50,187 $34,071 $28,423 $19,013 $329,744 $71,424 $9,790 $907,466
Reallocate Admin ($282,543) $9,779 $6,638 $5,538 $3,705 $64,248 $13,916 $1,907 $176,812
Allocable Costs $1,732,661 $59,966 $40,709 $33,961 $22,718 $393,992 $85,340 $11,697 $1,084,278
1st Allocation $1,732,661 $59,966 $40,709 $33,961 $22,718 $393,992 $85,340 $11,697 $1,084,278
Additions: 2nd
Other $131,944 $131,944
Functional Cost $131,944 $131,944
Reallocate Admin ($131,944) $4,566 $3,100 $2,586 $1,730 $30,003 $6,499 $891 $82,569
Allocable Costs $131,944 $4,566 $3,100 $2,586 $1,730 $30,003 $6,499 $891 $82,569
2nd Allocation $131,944 $4,566 $3,100 $2,586 $1,730 $30,003 $6,499 $891 $82,569
Total allocated $1,864,605 $64,532 $43,809 $36,547 $24,448 $423,995 $91,839 $12,588 $1,166,847
Page 619 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - City Hall
Detail page 171
Schedule 14.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Administration 938 4.653 % $2,790 $2,790 $2,790
City Council 2,502 12.410 % $7,442 $7,442 $1,005 $8,447
Cultural Activities 110 0.546 % $327 $327 $44 $371
Economic Development 100 0.496 % $297 $297 $40 $337
Natural Resource Protection 760 3.770 % $2,261 $2,261 $305 $2,566
City Attorney 1,135 5.630 % $3,376 $3,376 $3,376
City Clerk 906 4.494 % $2,695 $2,695 $2,695
Finance 3,537 17.544 % $10,520 $10,520 $10,520
Network Services 1,724 8.551 % $5,128 $5,128 $5,128
FD208 Tourism Bid Fund 81 0.402 % $241 $241 $33 $274
Office of DEI 214 1.061 % $637 $637 $86 $723
Information Services 550 2.728 % $1,636 $1,636 $1,636
All Other 7,604 37.715 % $22,616 $22,616 $3,053 $25,669
Total 20,161 100.000 %$59,966 $59,966 $4,566 $64,532
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 620 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer/Janitorial - 919 Palm Street
Detail page 172
Schedule 14.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Community Development Admin 3,410 18.929 % $7,706 $7,706 $801 $8,507
Planning 1,436 7.971 % $3,245 $3,245 $337 $3,582
Engineering 820 4.552 % $1,853 $1,853 $193 $2,046
Building and Safety 2,280 12.656 % $5,152 $5,152 $535 $5,687
Public Works Administration 4,430 24.591 % $10,011 $10,011 $10,011
Transportation/Plan Engineering 100 0.555 % $226 $226 $23 $249
CIP Project Engineering 5,039 27.971 % $11,387 $11,387 $1,183 $12,570
Community Services Group 380 2.109 % $859 $859 $859
All Other 120 0.666 % $270 $270 $28 $298
Total 18,015 100.000 %$40,709 $40,709 $3,100 $43,809
(A) Alloc basis:Water/Sewer/Janitorial Exp by Square Footage Occupied
Source:
Page 621 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer - Corp Yard
Detail page 173
Schedule 14.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 7.189 % $2,441 $2,441 $186 $2,627
Urban Forest Services 120 1.106 % $376 $376 $29 $405
Streets Maintenance 900 8.295 % $2,817 $2,817 $215 $3,032
Fleet 100 0.922 % $313 $313 $24 $337
FD601 Water Fund 4,475 41.244 % $14,007 $14,007 $1,067 $15,074
FD602 Sewer Fund 4,475 41.244 % $14,007 $14,007 $1,065 $15,072
Total 10,850 100.000 %$33,961 $33,961 $2,586 $36,547
(A) Alloc basis:Water/Sewer Exp by Square Footage Occupied
Source:
Page 622 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Corp Yard
Detail page 174
Schedule 14.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Parks Maintenance 780 27.857 % $6,329 $6,329 $482 $6,811
Urban Forest Services 120 4.286 % $974 $974 $74 $1,048
Streets Maintenance 900 32.143 % $7,302 $7,302 $556 $7,858
Fleet 100 3.571 % $811 $811 $62 $873
FD601 Water Fund 450 16.071 % $3,651 $3,651 $278 $3,929
FD602 Sewer Fund 450 16.072 % $3,651 $3,651 $278 $3,929
Total 2,800 100.000 %$22,718 $22,718 $1,730 $24,448
(A) Alloc basis:Janitorial Exp by Square Footage Occupied
Source:
Page 623 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 175
Schedule 14.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.505 % $5,929 $5,929 $510 $6,439
Cultural Activities 110 0.066 % $261 $261 $22 $283
Economic Development 100 0.060 % $237 $237 $20 $257
Natural Resource Protection 760 0.457 % $1,801 $1,801 $155 $1,956
City Attorney 1,135 0.683 % $2,690 $2,690 $2,690
City Clerk 906 0.545 % $2,147 $2,147 $2,147
Finance 3,537 2.127 % $8,382 $8,382 $8,382
Network Services 1,724 1.037 % $4,086 $4,086 $4,086
Engineering 820 0.493 % $1,943 $1,943 $167 $2,110
Building and Safety 2,280 1.371 % $5,403 $5,403 $464 $5,867
Public Works Administration 4,430 2.665 % $10,498 $10,498 $10,498
Fleet 100 0.060 % $237 $237 $20 $257
City Administration 938 0.564 % $2,223 $2,223 $2,223
Transportation/Plan Engineering 200 0.120 % $474 $474 $41 $515
Recreation Administration 4,200 2.526 % $9,953 $9,953 $855 $10,808
Police Administration 5,164 3.106 % $12,238 $12,238 $1,052 $13,290
Fire Administration 7,561 4.548 % $17,918 $17,918 $1,540 $19,458
FD611 Parking Fund 4,200 2.526 % $9,953 $9,953 $855 $10,808
FD621Transit Fund 100 0.060 % $237 $237 $20 $257
Wellness Program 1,800 1.083 % $4,266 $4,266 $4,266
Community Development Admin 3,410 2.051 % $8,081 $8,081 $694 $8,775
Planning 1,436 0.864 % $3,403 $3,403 $292 $3,695
Parks Maintenance 780 0.469 % $1,848 $1,848 $159 $2,007
Urban Forest Services 120 0.072 % $284 $284 $24 $308
Streets Maintenance 900 0.541 % $2,133 $2,133 $183 $2,316
Patrol 5,164 3.106 % $12,238 $12,238 $1,052 $13,290
Investigations 5,164 3.106 % $12,238 $12,238 $1,052 $13,290
Police Support Services 10,328 6.212 % $24,475 $24,475 $2,103 $26,578
Neighborhood Services 5,164 3.106 % $12,238 $12,238 $1,052 $13,290
Traffic Safety 5,164 3.106 % $12,238 $12,238 $1,052 $13,290
Emergency Response 7,561 4.548 % $17,918 $17,918 $1,540 $19,458
Hazard Prevention 7,561 4.548 % $17,918 $17,918 $1,540 $19,458
Training Services 7,561 4.548 % $17,918 $17,918 $1,540 $19,458
Recreation Facilities 30,538 18.368 % $72,369 $72,369 $6,219 $78,588
FD208 Tourism Bid Fund 81 0.049 % $192 $192 $16 $208
CIP Project Engineering 5,039 3.031 % $11,941 $11,941 $1,026 $12,967
Office of DEI 214 0.129 % $507 $507 $44 $551
Community Services Group 380 0.229 % $901 $901 $901
Information Services 550 0.331 % $1,303 $1,303 $1,303
Human Resources 3,522 2.118 % $8,346 $8,346 $8,346
Aquatics 9,638 5.797 % $22,840 $22,840 $1,963 $24,803
Page 624 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Electric/Gas/Trash
Detail page 176
Schedule 14.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Jack House 4,463 2.684 % $10,576 $10,576 $909 $11,485
FD601 Water Fund 4,475 2.692 % $10,605 $10,605 $911 $11,516
FD602 Sewer Fund 4,475 2.693 % $10,606 $10,606 $911 $11,517
Total 166,255 100.000 %$393,992 $393,992 $30,003 $423,995
(A) Alloc basis:Electric/Gas/Trash Exp by Square Footage Occupied
Source:
Page 625 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Janitorial - Direct
Detail page 177
Schedule 14.009
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Human Resources 8,088 11.324 % $9,664 $9,664 $9,664
Wellness Program 4,134 5.788 % $4,939 $4,939 $4,939
Fire Administration 7,409 10.373 % $8,853 $8,853 $813 $9,666
Recreation Administration 4,454 6.236 % $5,322 $5,322 $489 $5,811
Recreation Facilities 32,385 45.342 % $38,695 $38,695 $3,555 $42,250
Aquatics 10,221 14.310 % $12,212 $12,212 $1,122 $13,334
Jack House 4,733 6.627 % $5,655 $5,655 $520 $6,175
Total 71,424 100.000 %$85,340 $85,340 $6,499 $91,839
(A) Alloc basis:Direct Janitorial Costs by Department/Fund
Source:
Page 626 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Water/Sewer Direct
Detail page 178
Schedule 14.010
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Recreation Facilities 7,236 73.912 % $8,646 $8,646 $659 $9,305
Recreation Administration 2,554 26.088 % $3,051 $3,051 $232 $3,283
Total 9,790 100.000 %$11,697 $11,697 $891 $12,588
(A) Alloc basis:Water/Sewer Expenditures by Department
Source:
Page 627 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 179
Schedule 14.011
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 2,502 1.544 % $16,745 $16,745 $1,444 $18,189
Cultural Activities 110 0.068 % $736 $736 $63 $799
Economic Development 100 0.062 % $669 $669 $58 $727
Natural Resource Protection 760 0.469 % $5,086 $5,086 $439 $5,525
City Attorney 1,135 0.701 % $7,596 $7,596 $7,596
City Clerk 906 0.559 % $6,063 $6,063 $6,063
Finance 3,537 2.183 % $23,671 $23,671 $23,671
Network Services 1,724 1.064 % $11,538 $11,538 $11,538
Engineering 820 0.506 % $5,488 $5,488 $473 $5,961
Building and Safety 2,280 1.407 % $15,259 $15,259 $1,316 $16,575
Public Works Administration 4,430 2.734 % $29,648 $29,648 $29,648
Fleet 100 0.062 % $669 $669 $58 $727
City Administration 938 0.579 % $6,278 $6,278 $6,278
Transportation/Plan Engineering 200 0.123 % $1,338 $1,338 $115 $1,453
Recreation Administration 4,200 2.592 % $28,108 $28,108 $2,424 $30,532
Police Administration 5,164 3.187 % $34,560 $34,560 $2,980 $37,540
Fire Administration 7,561 4.667 % $50,602 $50,602 $4,363 $54,965
FD601 Water Fund 2,355 1.454 % $15,761 $15,761 $1,359 $17,120
FD611 Parking Fund 4,200 2.592 % $28,108 $28,108 $2,424 $30,532
FD602 Sewer Fund 2,355 1.454 % $15,761 $15,761 $1,359 $17,120
FD621Transit Fund 100 0.062 % $669 $669 $58 $727
Wellness Program 1,800 1.111 % $12,046 $12,046 $12,046
Community Development Admin 3,410 2.105 % $22,821 $22,821 $1,968 $24,789
Planning 1,436 0.886 % $9,610 $9,610 $829 $10,439
Parks Maintenance 780 0.481 % $5,220 $5,220 $450 $5,670
Urban Forest Services 120 0.074 % $803 $803 $69 $872
Streets Maintenance 900 0.556 % $6,023 $6,023 $519 $6,542
Patrol 5,164 3.187 % $34,560 $34,560 $2,980 $37,540
Investigations 5,164 3.187 % $34,560 $34,560 $2,980 $37,540
Police Support Services 10,328 6.375 % $69,120 $69,120 $5,960 $75,080
Neighborhood Services 5,164 3.187 % $34,560 $34,560 $2,980 $37,540
Traffic Safety 5,164 3.187 % $34,560 $34,560 $2,980 $37,540
Emergency Response 7,561 4.667 % $50,602 $50,602 $4,363 $54,965
Hazard Prevention 7,561 4.667 % $50,602 $50,602 $4,363 $54,965
Training Services 7,561 4.667 % $50,602 $50,602 $4,363 $54,965
Recreation Facilities 30,538 18.849 % $204,374 $204,374 $17,621 $221,995
FD208 Tourism Bid Fund 81 0.050 % $542 $542 $47 $589
CIP Project Engineering 5,039 3.110 % $33,723 $33,723 $2,908 $36,631
Office of DEI 214 0.132 % $1,432 $1,432 $123 $1,555
Community Services Group 380 0.235 % $2,543 $2,543 $2,543
Information Services 550 0.339 % $3,681 $3,681 $3,681
Page 628 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Detail allocation of
Building Maintenance
Detail page 180
Schedule 14.011
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Human Resources 3,522 2.174 % $23,571 $23,571 $23,571
Aquatics 9,638 5.949 % $64,502 $64,502 $5,561 $70,063
Jack House 4,463 2.756 % $29,868 $29,868 $2,572 $32,440
Total 162,015 100.000 %$1,084,278 $1,084,278 $82,569 $1,166,847
(A) Alloc basis:Maintenance Square Footage by Fund/Department
Source:Build Maint Square Footage
Page 629 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 181
Schedule 14.012
2024
Total Water/Sewer/Jan
itorial - City Hall
Water/Sewer/Jan
itorial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
City Administration $11,291 $2,790 $2,223 $6,278
Community Services Group $4,303 $859 $901 $2,543
City Attorney $13,662 $3,376 $2,690 $7,596
City Clerk $10,905 $2,695 $2,147 $6,063
Finance $42,573 $10,520 $8,382 $23,671
Network Services $20,752 $5,128 $4,086 $11,538
Information Services $6,620 $1,636 $1,303 $3,681
Human Resources $41,581 $8,346 $9,664 $23,571
Wellness Program $21,251 $4,266 $4,939 $12,046
Public Works Administration $50,157 $10,011 $10,498 $29,648
Fleet $2,194 $337 $873 $257 $727
CIP Project Engineering $62,168 $12,570 $12,967 $36,631
Transportation/Plan Engineering $2,217 $249 $515 $1,453
City Council $33,075 $8,447 $6,439 $18,189
Cultural Activities $1,453 $371 $283 $799
Economic Development $1,321 $337 $257 $727
Natural Resource Protection $10,047 $2,566 $1,956 $5,525
Office of DEI $2,829 $723 $551 $1,555
Community Development Admin $42,071 $8,507 $8,775 $24,789
Planning $17,716 $3,582 $3,695 $10,439
Engineering $10,117 $2,046 $2,110 $5,961
Building and Safety $28,129 $5,687 $5,867 $16,575
Parks Maintenance $17,115 $2,627 $6,811 $2,007 $5,670
Urban Forest Services $2,633 $405 $1,048 $308 $872
Streets Maintenance $19,748 $3,032 $7,858 $2,316 $6,542
Recreation Administration $50,434 $10,808 $5,811 $3,283 $30,532
Recreation Facilities $352,138 $78,588 $42,250 $9,305 $221,995
Aquatics $108,200 $24,803 $13,334 $70,063
Jack House $50,100 $11,485 $6,175 $32,440
Police Administration $50,830 $13,290 $37,540
Patrol $50,830 $13,290 $37,540
Investigations $50,830 $13,290 $37,540
Police Support Services $101,658 $26,578 $75,080
Neighborhood Services $50,830 $13,290 $37,540
Traffic Safety $50,830 $13,290 $37,540
Fire Administration $84,089 $19,458 $9,666 $54,965
Emergency Response $74,423 $19,458 $54,965
Hazard Prevention $74,423 $19,458 $54,965
Training Services $74,423 $19,458 $54,965
FD208 Tourism Bid Fund $1,071 $274 $208 $589
Page 630 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Facilities Maintenance
Departmental Cost
Allocation Summary
Detail page 182
Schedule 14.012
2024
Total Water/Sewer/Jan
itorial - City Hall
Water/Sewer/Jan
itorial - 919 Palm
Street
Water/Sewer -
Corp Yard
Janitorial - Corp
Yard
Electric/Gas/Tras
h
Janitorial - Direct Water/Sewer
Direct
Building
Maintenance
FD601 Water Fund $47,639 $15,074 $3,929 $11,516 $17,120
FD602 Sewer Fund $47,638 $15,072 $3,929 $11,517 $17,120
FD611 Parking Fund $41,340 $10,808 $30,532
FD621Transit Fund $984 $257 $727
All Other $25,967 $25,669 $298
Total $1,864,605 $64,532 $43,809 $36,547 $24,448 $423,995 $91,839 $12,588 $1,166,847
Page 631 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 16.01
FLEET
NATURE AND EXTENT OF SERVICE
The Fleet division is responsible for maintaining and repairing all City vehicles and construction equipment except those used in the fire and transit
programs. The program goal is the ability to ensure that all rolling stock is safe, efficient, and reliable. This program has five major activities: vehicle
and construction equipment maintenance, general equipment maintenance, equipment installation, procurement and safety and environmental
protection.
Costs are allocated as follows:
Fleet – Costs are allocated to users of the rolling stock based on the number of pieces of equipment used by a department/fund and the
type of equipment used. A Vehicle Equivalent Unit (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 departments and funds based on fuel usage.
Page 632 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Costs to be allocated
Detail page 184
Schedule 15.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,391,774 $1,391,774
Allocated additions:
10000000 - Building Charge $484 $484
1011001 - City Administration $14,078 $3,023 $17,101
1012007 - Finance Non Departmental $3,561 $455 $4,016
1011501 - City Attorney $15,619 $2,386 $18,005
1011021 - City Clerk $610 $94 $704
1012000 - Finance $29,572 $3,707 $33,279
1011101 - Network Services $29,837 $2,968 $32,805
1011103 - Information Services $6,972 $477 $7,449
1012006 - Finance Support Services $1,257 $86 $1,343
1013001 - Human Resources $30,715 $1,401 $32,116
1013003 - Wellness Program $173 $94 $267
1015001 - Public Works Administration $121,287 $34,030 $155,317
1015005 - Facilities Maintenance $2,030 $164 $2,194
8020000 - Insurance ISF Fund $55,478 $55,478
Total allocated additions:$256,195 $104,363 $360,558 $360,558
Total to be allocated $1,647,969 $104,363 $1,752,332
Page 633 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Schedule of costs to be
allocated by function
Detail page 185
Schedule 15.003
2024
Total General & Admin Fleet Fuel
Wages & Benefits
SALARIES & WAGES $362,907 $362,907
FRINGE BENEFITS $166,339 $166,339
Other Expense and Cost
SERVICE & SUPPLIES $440,685 $440,685
FUEL $421,843 $421,843
Departmental Expenditures $1,391,774 $969,931 $421,843
Additions: 1st
Other $256,195 $256,195
Functional Cost $1,647,969 $256,195 $969,931 $421,843
Reallocate Admin ($256,195) $178,543 $77,652
Allocable Costs $1,647,969 $1,148,474 $499,495
1st Allocation $1,647,969 $1,148,474 $499,495
Additions: 2nd
Other $104,363 $104,363
Functional Cost $104,363 $104,363
Reallocate Admin ($104,363) $72,731 $31,632
Allocable Costs $104,363 $72,731 $31,632
2nd Allocation $104,363 $72,731 $31,632
Total allocated $1,752,332 $1,221,205 $531,127
Page 634 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fleet
Detail page 186
Schedule 15.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 23 2.333 % $26,790 $26,790 $1,746 $28,536
Network Services 10 1.014 % $11,648 $11,648 $11,648
Golf Course 26 2.637 % $30,284 $30,284 $1,974 $32,258
Ranger Program 47 4.767 % $54,745 $54,745 $3,568 $58,313
Investigations 58 5.882 % $67,557 $67,557 $4,403 $71,960
Patrol 105 10.649 % $122,302 $122,302 $7,972 $130,274
Traffic Safety 30 3.043 % $34,943 $34,943 $2,278 $37,221
Police Administration 23 2.333 % $26,790 $26,790 $1,746 $28,536
Facilities Maintenance 10 1.014 % $11,648 $11,648 $11,648
FD611 Parking Fund 10 1.014 % $11,648 $11,648 $759 $12,407
Parks Maintenance 102 10.345 % $118,808 $118,808 $7,744 $126,552
Stormwater and Flood Control 16 1.623 % $18,636 $18,636 $1,215 $19,851
Streets Maintenance 177 17.951 % $206,166 $206,166 $13,438 $219,604
FD705 Whale Rock Fund 16 1.623 % $18,636 $18,636 $1,215 $19,851
FD602 Sewer Fund 125 12.677 % $145,598 $145,598 $9,490 $155,088
Natural Resource Protection 3 0.304 % $3,494 $3,494 $228 $3,722
City Administration 3 0.304 % $3,494 $3,494 $3,494
Swim Center Maintenance 1 0.101 % $1,165 $1,165 $76 $1,241
Recreation Administration 8 0.811 % $9,318 $9,318 $607 $9,925
All Other 29 2.941 % $33,779 $33,779 $2,202 $35,981
Police Support Services 5 0.507 % $5,824 $5,824 $380 $6,204
Aquatics 2 0.203 % $2,330 $2,330 $152 $2,482
FD601 Water Fund 88 8.925 % $102,501 $102,501 $6,681 $109,182
Public Works Administration 5 0.507 % $5,824 $5,824 $5,824
Neighborhood Services 5 0.507 % $5,824 $5,824 $380 $6,204
Traffic Signals & Lighting 16 1.623 % $18,636 $18,636 $1,215 $19,851
Planning 4 0.406 % $4,659 $4,659 $304 $4,963
Urban Forest Services 25 2.535 % $29,120 $29,120 $1,898 $31,018
CIP Project Engineering 10 1.014 % $11,648 $11,648 $759 $12,407
Transportation/Plan Engineering 4 0.407 % $4,659 $4,659 $301 $4,960
Total 986 100.000 %$1,148,474 $1,148,474 $72,731 $1,221,205
(A) Alloc basis:Count of Vehicle Equivalent Unit by Department/Division
Source:Fleet Master spreadsheet
Page 635 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Detail allocation of
Fuel
Detail page 187
Schedule 15.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Building and Safety 1,124 1.249 % $6,238 $6,238 $412 $6,650
CIP Project Engineering 2,074 2.305 % $11,511 $11,511 $760 $12,271
Facilities Maintenance 2,765 3.072 % $15,346 $15,346 $15,346
FD601 Water Fund 6,872 7.636 % $38,141 $38,141 $2,517 $40,658
FD602 Sewer Fund 7,614 8.460 % $42,259 $42,259 $2,789 $45,048
FD611 Parking Fund 1,411 1.568 % $7,831 $7,831 $517 $8,348
FD705 Whale Rock Fund 1,129 1.255 % $6,266 $6,266 $414 $6,680
Golf Course 130 0.144 % $722 $722 $48 $770
Investigations 7,438 8.265 % $41,282 $41,282 $2,725 $44,007
Natural Resource Protection 352 0.391 % $1,954 $1,954 $129 $2,083
Neighborhood Services 1,028 1.142 % $5,706 $5,706 $377 $6,083
Network Services 581 0.646 % $3,225 $3,225 $3,225
Parks Maintenance 7,112 7.903 % $39,473 $39,473 $2,605 $42,078
Patrol 24,650 27.390 % $136,812 $136,812 $9,029 $145,841
Planning 697 0.774 % $3,868 $3,868 $255 $4,123
Police Administration 2,710 3.011 % $15,041 $15,041 $993 $16,034
Police Support Services 1,190 1.322 % $6,605 $6,605 $436 $7,041
Public Works Administration 296 0.329 % $1,643 $1,643 $1,643
Ranger Program 2,838 3.153 % $15,751 $15,751 $1,040 $16,791
Stormwater and Flood Control 1,521 1.690 % $8,442 $8,442 $557 $8,999
Streets Maintenance 12,939 14.377 % $71,814 $71,814 $4,740 $76,554
Traffic Signals & Lighting 1,284 1.427 % $7,126 $7,126 $470 $7,596
Transportation/Plan Engineering 80 0.089 % $444 $444 $29 $473
Urban Forest Services 837 0.930 % $4,646 $4,646 $307 $4,953
All Other 1,009 1.121 % $5,600 $5,600 $370 $5,970
Aquatics 46 0.051 % $255 $255 $17 $272
Recreation Administration 269 0.300 % $1,494 $1,494 $96 $1,590
Total 89,996 100.000 %$499,495 $499,495 $31,632 $531,127
(A) Alloc basis:Fuel Gallons by Department and Fund
Source:
Page 636 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Fleet
Departmental Cost
Allocation Summary
Detail page 188
Schedule 15.006
2024
Total Fleet Fuel
City Administration $3,494 $3,494
Network Services $14,873 $11,648 $3,225
Public Works Administration $7,467 $5,824 $1,643
Facilities Maintenance $26,994 $11,648 $15,346
CIP Project Engineering $24,678 $12,407 $12,271
Transportation/Plan Engineering $5,433 $4,960 $473
Natural Resource Protection $5,805 $3,722 $2,083
Planning $9,086 $4,963 $4,123
Building and Safety $35,186 $28,536 $6,650
Parks Maintenance $168,630 $126,552 $42,078
Swim Center Maintenance $1,241 $1,241
Urban Forest Services $35,971 $31,018 $4,953
Streets Maintenance $296,158 $219,604 $76,554
Traffic Signals & Lighting $27,447 $19,851 $7,596
Stormwater and Flood Control $28,850 $19,851 $8,999
Recreation Administration $11,515 $9,925 $1,590
Ranger Program $75,104 $58,313 $16,791
Aquatics $2,754 $2,482 $272
Golf Course $33,028 $32,258 $770
Police Administration $44,570 $28,536 $16,034
Patrol $276,115 $130,274 $145,841
Investigations $115,967 $71,960 $44,007
Police Support Services $13,245 $6,204 $7,041
Neighborhood Services $12,287 $6,204 $6,083
Traffic Safety $37,221 $37,221
FD601 Water Fund $149,840 $109,182 $40,658
FD602 Sewer Fund $200,136 $155,088 $45,048
FD611 Parking Fund $20,755 $12,407 $8,348
FD705 Whale Rock Fund $26,531 $19,851 $6,680
All Other $41,951 $35,981 $5,970
Total $1,752,332 $1,221,205 $531,127
Page 637 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 17.01
CIP PROJECT ENGINEERING
NATURE AND EXTENT OF SERVICE
The CIP Project Engineering division is responsible for overseeing the design and construction (including inspection) of all construction projects in
the City’s Capital Improvement Plan (CIP). These projects include improvements to buildings, parks, and streets as well as water, wastewater, and
flood protection systems. The program also provides inspection services for public infrastructure improvements built by the private sector. The
program’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 638 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Costs to be allocated
Detail page 190
Schedule 16.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $2,803,107 $2,803,107
Allocated additions:
10000000 - Building Charge $21,644 $21,644
1011001 - City Administration $28,353 $6,089 $34,442
1012007 - Finance Non Departmental $727 $93 $820
1011501 - City Attorney $31,457 $4,806 $36,263
1011021 - City Clerk $2,441 $375 $2,816
1012000 - Finance $45,217 $5,278 $50,495
1011101 - Network Services $111,142 $11,085 $122,227
1011103 - Information Services $27,886 $1,908 $29,794
1012006 - Finance Support Services $2,531 $174 $2,705
1013001 - Human Resources $82,440 $5,605 $88,045
1013003 - Wellness Program $692 $377 $1,069
1015001 - Public Works Administration $542,623 $152,250 $694,873
1015005 - Facilities Maintenance $57,051 $5,117 $62,168
1015008 - Fleet $23,159 $1,519 $24,678
8020000 - Insurance ISF Fund $32,828 $32,828
Total allocated additions:$977,363 $227,504 $1,204,867 $1,204,867
Departmental cost adjustments:
SALARIES $257,197
Total departmental cost adjustments:$257,197 $257,197
Total to be allocated $4,037,667 $227,504 $4,265,171
Page 639 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Schedule of costs to be
allocated by function
Detail page 191
Schedule 16.003
2024
Total General & Admin Engineering Administration Engineering Project Engineering
Wages & Benefits
SALARIES & WAGES $1,798,416 $420,829 $823,675 $553,912
FRINGE BENEFITS $828,661 $193,907 $379,527 $255,227
Other Expense and Cost
SERVICES & SUPPLIES $176,030 $41,191 $80,622 $54,217
Departmental Expenditures $2,803,107 $655,927 $1,283,824 $863,356
Cost Adjustments
SALARIES $257,197 $60,184 $117,796 $79,217
Additions: 1st
Other $977,363 $977,363
Functional Cost $4,037,667 $977,363 $716,111 $1,401,620 $942,573
Reallocate Admin ($977,363) $228,703 $447,632 $301,028
Allocable Costs $4,037,667 $944,814 $1,849,252 $1,243,601
Unallocated ($2,794,066) ($944,814) ($1,849,252)
1st Allocation $1,243,601 $1,243,601
Additions: 2nd
Other $227,504 $227,504
Functional Cost $227,504 $227,504
Reallocate Admin ($227,504) $53,236 $104,197 $70,071
Allocable Costs $227,504 $53,236 $104,197 $70,071
Unallocated ($157,433) ($53,236) ($104,197)
2nd Allocation $70,071 $70,071
Total allocated $1,313,672 $1,313,672
Page 640 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Detail allocation of
Project Engineering
Detail page 192
Schedule 16.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 579 18.799 % $233,781 ($95,163) $138,618 $13,416 $152,034
FD507 Transportation Impact Fee Fund 154 5.000 % $62,180 $62,180 $3,568 $65,748
FD404 Major Facility Replacement Fund 196 6.364 % $79,138 $79,138 $4,542 $83,680
FD602 Sewer Fund 584 18.961 % $235,800 ($133,742) $102,058 $13,532 $115,590
FD611 Parking Fund 906 29.416 % $365,813 ($28,292) $337,521 $20,993 $358,514
FD621Transit Fund 172 5.584 % $69,448 $69,448 $3,986 $73,434
FD401 Capital Outlay Engineering 370 12.013 % $149,394 $149,394 $8,574 $157,968
All Other 31 1.006 % $12,517 $12,517 $718 $13,235
Network Services 56 1.818 % $22,611 $22,611 $22,611
FD705 Whale Rock Fund 32 1.039 % $12,919 $12,919 $742 $13,661
Subtotal 3,080 100.000 %$1,243,601 ($257,197)$986,404 $70,071 $1,056,475
Direct Billed $257,197 $257,197 $257,197
Total 3,080 100.000 %$1,243,601 $0 $1,243,601 $70,071 $1,313,672
(A) Alloc basis:Number of Project Hours by Fund
Source:
Page 641 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
CIP Project Engineering
Departmental Cost
Allocation Summary
Detail page 193
Schedule 16.005
2024
Total Project Engineering
Network Services $22,611 $22,611
FD401 Capital Outlay Engineering $157,968 $157,968
FD404 Major Facility Replacement Fund $83,680 $83,680
FD507 Transportation Impact Fee Fund $65,748 $65,748
FD601 Water Fund $152,034 $152,034
FD602 Sewer Fund $115,590 $115,590
FD611 Parking Fund $358,514 $358,514
FD621Transit Fund $73,434 $73,434
FD705 Whale Rock Fund $13,661 $13,661
All Other $13,235 $13,235
Subtotal $1,056,475 $1,056,475
Direct Billed $257,197 $257,197
Total $1,313,672 $1,313,672
Page 642 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 18.01
TRANSPORTATION PLAN/ENGINEERING
NATURE AND EXTENT OF SERVICE
The Transportation Planning and Engineering division is responsible for providing and overseeing analysis, planning, operations, design, and
construction of the City’s traffic circulation systems. The program goals are to provide safe and well-maintained streets; reduced traffic congestion
and air pollution; reduce the use of single-occupancy vehicles; increased circulation safety with fewer traffic-related collisions; and promoting Active
Transportation in the form of walking, bike riding, bus riding, and carpooling.
Costs are allocated as follows:
General & Administrative/Capital Outlay – These costs are related to the time spent on General Administrative tasks and city-sponsored
capital projects which are not allocable and specific projects because of funding limitations. Costs are identified but not allocated.
Parking - These costs are related to Development Review of transportation projects and are allocated only to this function.
Transit – These costs are related to transit projects. These costs are allocated directly to Fund 621 Transit.
Development Review – These costs are related to Development Review of transportation projects and are allocated only to this function.
Long Range Plan – These costs are related to the development and maintenance of the Long-Range Transportation Plan and are allocated
only to this function.
Page 643 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Costs to be allocated
Detail page 195
Schedule 17.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,062,962 $1,062,962
Allocated additions:
10000000 - Building Charge $430 $430
1011001 - City Administration $10,752 $2,309 $13,061
1012007 - Finance Non Departmental $322 $41 $363
1011501 - City Attorney $11,929 $1,822 $13,751
1011021 - City Clerk $848 $130 $978
1012000 - Finance $16,774 $2,000 $18,774
1011101 - Network Services $40,499 $4,041 $44,540
1011103 - Information Services $9,683 $662 $10,345
1012006 - Finance Support Services $960 $66 $1,026
1013001 - Human Resources $28,625 $1,946 $30,571
1013003 - Wellness Program $240 $131 $371
1015001 - Public Works Administration $221,146 $62,049 $283,195
1015005 - Facilities Maintenance $2,038 $179 $2,217
1015008 - Fleet $5,103 $330 $5,433
8020000 - Insurance ISF Fund $12,378 $12,378
Total allocated additions:$349,349 $88,084 $437,433 $437,433
Total to be allocated $1,412,311 $88,084 $1,500,395
Page 644 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Schedule of costs to be
allocated by function
Detail page 196
Schedule 17.003
2024
Total General & Admin Gen & Admin/Capital
Outlay
Parking Transit Development Review Long Range Plan
Wages & Benefits
SALARIES & WAGES $676,452 $420,212 $22,864 $21,782 $123,520 $88,074
FRINGE BENEFITS $308,435 $191,600 $10,425 $9,932 $56,320 $40,158
Other Expense and Cost
SERVICES & SUPPLIES $78,075 $48,500 $2,639 $2,514 $14,256 $10,166
Departmental Expenditures $1,062,962 $660,312 $35,928 $34,228 $194,096 $138,398
Additions: 1st
Other $349,349 $349,349
Functional Cost $1,412,311 $349,349 $660,312 $35,928 $34,228 $194,096 $138,398
Reallocate Admin ($349,349) $217,016 $11,808 $11,249 $63,791 $45,485
Allocable Costs $1,412,311 $877,328 $47,736 $45,477 $257,887 $183,883
Unallocated ($877,328) ($877,328)
1st Allocation $534,983 $47,736 $45,477 $257,887 $183,883
Additions: 2nd
Other $88,084 $88,084
Functional Cost $88,084 $88,084
Reallocate Admin ($88,084) $54,718 $2,977 $2,836 $16,084 $11,469
Allocable Costs $88,084 $54,718 $2,977 $2,836 $16,084 $11,469
Unallocated ($54,718) ($54,718)
2nd Allocation $33,366 $2,977 $2,836 $16,084 $11,469
Total allocated $568,349 $50,713 $48,313 $273,971 $195,352
Page 645 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Parking
Detail page 197
Schedule 17.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 100 100.000 % $47,736 $47,736 $2,977 $50,713
Total 100 100.000 %$47,736 $47,736 $2,977 $50,713
(A) Alloc basis:Direct Allocation to Fund 611 Parking
Source:
Page 646 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Transit
Detail page 198
Schedule 17.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD621Transit Fund 100 100.000 % $45,477 $45,477 $2,836 $48,313
Total 100 100.000 %$45,477 $45,477 $2,836 $48,313
(A) Alloc basis:Direct Allocation to Fund 621 Transit
Source:
Page 647 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Development Review
Detail page 199
Schedule 17.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 100 100.000 % $257,887 $257,887 $16,084 $273,971
Total 100 100.000 %$257,887 $257,887 $16,084 $273,971
(A) Alloc basis:Direct Allocation to Development Review
Source:
Page 648 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Detail allocation of
Long Range Plan
Detail page 200
Schedule 17.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Engineering 100 100.000 % $183,883 $183,883 $11,469 $195,352
Total 100 100.000 %$183,883 $183,883 $11,469 $195,352
(A) Alloc basis:Direct Allocation to Long Range Plan
Source:
Page 649 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Transportation/Plan Engineering
Departmental Cost
Allocation Summary
Detail page 201
Schedule 17.008
2024
Total Parking Transit Development Review Long Range Plan
Planning $273,971 $273,971
Engineering $195,352 $195,352
FD611 Parking Fund $50,713 $50,713
FD621Transit Fund $48,313 $48,313
Total $568,349 $50,713 $48,313 $273,971 $195,352
Page 650 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 19.01
INSURANCE FUND
NATURE AND EXTENT OF SERVICE
The Insurance Fund is responsible for paying costs associated with the City’s insurance policies and claims expenses, as well as maintaining an
adequate reserve for potential future claims costs.
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, pollution, volunteer, and crime insurance. Costs are allocated based on total operating expenditures by
fund/department/division.
Workers Compensation Premiums – These costs are associated with workers compensation insurance premiums and self-funded claims.
Costs are allocated based on full-time equivalent (FTE) by fund/department/division, or if appropriate, to specific department.
Liability Premiums – These are costs associated with liability insurance premiums and self-funded claims. Costs are allocated based on
total operating expenditures by fund/department/division, or if appropriate, to a specific department.
Page 651 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Costs to be allocated
Detail page 203
Schedule 18.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $4,760,390 $4,760,390
Allocated additions:
1011001 - City Administration $48,151 $10,341 $58,492
1012007 - Finance Non Departmental $13,026 $1,666 $14,692
1011501 - City Attorney $53,423 $8,161 $61,584
1012000 - Finance $65,149 $9,538 $74,687
1012006 - Finance Support Services $4,298 $295 $4,593
Total allocated additions:$184,047 $30,001 $214,048 $214,048
Total to be allocated $4,944,437 $30,001 $4,974,438
Page 652 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Schedule of costs to be
allocated by function
Detail page 204
Schedule 18.003
2024
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 $612,097 $612,097
WC PREMIUMS - PS $1,043,400 $1,043,400
WC PREMIUMS $561,831 $561,831
LIABILITY PREMIUMS - DIRECT $1,183,235 $1,183,235
LIABILITY PREMIUMS $1,319,571 $1,319,571
CONTRACT SERVICES $40,256 $40,256
Departmental Expenditures $4,760,390 $652,353 $1,043,400 $561,831 $1,183,235 $1,319,571
Additions: 1st
Other $184,047 $184,047
Functional Cost $4,944,437 $184,047 $652,353 $1,043,400 $561,831 $1,183,235 $1,319,571
Reallocate Admin ($184,047) $25,221 $40,340 $21,722 $45,746 $51,018
Allocable Costs $4,944,437 $677,574 $1,083,740 $583,553 $1,228,981 $1,370,589
1st Allocation $4,944,437 $677,574 $1,083,740 $583,553 $1,228,981 $1,370,589
Additions: 2nd
Other $30,001 $30,001
Functional Cost $30,001 $30,001
Reallocate Admin ($30,001) $4,111 $6,576 $3,541 $7,457 $8,316
Allocable Costs $30,001 $4,111 $6,576 $3,541 $7,457 $8,316
2nd Allocation $30,001 $4,111 $6,576 $3,541 $7,457 $8,316
Total allocated $4,974,438 $681,685 $1,090,316 $587,094 $1,236,438 $1,378,905
Page 653 of 987
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Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 205
Schedule 18.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.060 % $406 $406 $3 $409
Economic Development 777,420 2.149 % $14,561 $14,561 $108 $14,669
Natural Resource Protection 354,879 0.981 % $6,647 $6,647 $49 $6,696
Community Promotion 378,680 1.047 % $7,093 $7,093 $52 $7,145
City Attorney 238,702 0.660 % $4,471 $4,471 $4,471
City Clerk 94,599 0.261 % $1,772 $1,772 $1,772
Finance 496,744 1.373 % $9,304 $9,304 $9,304
Network Services 1,999,255 5.526 % $37,445 $37,445 $37,445
Information Services 80,314 0.222 % $1,504 $1,504 $1,504
Human Resources 800,822 2.214 % $14,999 $14,999 $14,999
Community Development Admin 148,163 0.410 % $2,775 $2,775 $21 $2,796
Commissions & Committees 4,520 0.012 % $85 $85 $1 $86
Planning 201,249 0.556 % $3,769 $3,769 $28 $3,797
Public Works Administration 69,914 0.193 % $1,309 $1,309 $1,309
Parks Maintenance 2,260,729 6.249 % $42,343 $42,343 $313 $42,656
Swim Center Maintenance 489,000 1.352 % $9,159 $9,159 $68 $9,227
Urban Forest Services 111,593 0.308 % $2,090 $2,090 $15 $2,105
Facilities Maintenance 801,496 2.216 % $15,012 $15,012 $15,012
Streets Maintenance 837,289 2.314 % $15,682 $15,682 $116 $15,798
Traffic Signals & Lighting 392,759 1.086 % $7,356 $7,356 $54 $7,410
Fleet 862,528 2.384 % $16,155 $16,155 $16,155
City Administration 276,174 0.763 % $5,173 $5,173 $5,173
Transportation/Plan Engineering 78,075 0.216 % $1,462 $1,462 $1,462
Recreation Administration 94,587 0.261 % $1,772 $1,772 $13 $1,785
Recreation Facilities 48,804 0.135 % $914 $914 $7 $921
Youth Services 155,407 0.430 % $2,911 $2,911 $22 $2,933
Community Services 158,527 0.438 % $2,969 $2,969 $22 $2,991
Aquatics 61,785 0.171 % $1,157 $1,157 $9 $1,166
Golf Course 266,288 0.736 % $4,987 $4,987 $37 $5,024
Police Administration 1,052,839 2.910 % $19,719 $19,719 $146 $19,865
Patrol 227,753 0.630 % $4,266 $4,266 $32 $4,298
Investigations 45,999 0.127 % $862 $862 $6 $868
Police Support Services 209,290 0.579 % $3,920 $3,920 $29 $3,949
Neighborhood Services 47,634 0.132 % $892 $892 $7 $899
Traffic Safety 21,311 0.059 % $399 $399 $3 $402
Fire Administration 206,606 0.571 % $3,870 $3,870 $29 $3,899
Emergency Response 186,962 0.517 % $3,502 $3,502 $26 $3,528
Fire Apparatus Service 268,836 0.743 % $5,035 $5,035 $37 $5,072
Hazard Prevention 129,020 0.357 % $2,417 $2,417 $18 $2,435
Training Services 161,061 0.445 % $3,017 $3,017 $22 $3,039
Disaster Assistance 19,535 0.054 % $366 $366 $3 $369
Page 654 of 987
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Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 206
Schedule 18.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD208 Tourism Bid Fund 1,866,570 5.160 % $34,960 $34,960 $259 $35,219
FD611 Parking Fund 1,826,924 5.050 % $34,218 $34,218 $253 $34,471
FD602 Sewer Fund 3,941,034 10.894 % $73,814 $73,814 $546 $74,360
FD621Transit Fund 1,032,545 2.854 % $19,339 $19,339 $143 $19,482
FD705 Whale Rock Fund 1,094,505 3.025 % $20,500 $20,500 $152 $20,652
FD711 Hazardous Mat Task Force Fund 35,763 0.099 % $670 $670 $5 $675
Finance Non Departmental 241,600 0.668 % $4,525 $4,525 $4,525
CIP Project Engineering 176,029 0.487 % $3,297 $3,297 $3,297
Solid Waste Recycling 90,267 0.250 % $1,691 $1,691 $13 $1,704
Community Services Group 137,357 0.380 % $2,573 $2,573 $2,573
Building and Safety 606,387 1.676 % $11,357 $11,357 $84 $11,441
Stormwater and Flood Control 361,063 0.998 % $6,763 $6,763 $50 $6,813
FD206 Law Enforcement Grant Fund 22,373 0.062 % $419 $419 $3 $422
FD601 Water Fund 2,840,433 7.852 % $53,200 $53,200 $394 $53,594
Office of DEI 362,766 1.003 % $6,794 $6,794 $50 $6,844
Engineering 85,110 0.235 % $1,594 $1,594 $12 $1,606
Housing Policy/Homelessness 483,819 1.337 % $9,062 $9,062 $67 $9,129
Mobile Crisis Unit 100,541 0.278 % $1,883 $1,883 $14 $1,897
Cultural Activities 348,269 0.963 % $6,523 $6,523 $48 $6,571
Finance Support Services 106,819 0.295 % $2,001 $2,001 $2,001
Wellness Program 49,456 0.137 % $926 $926 $926
Jack House 10,833 0.030 % $203 $203 $2 $205
Recruit Academy 9,472 0.026 % $177 $177 $1 $178
Fire Station 30,274 0.084 % $567 $567 $4 $571
FD202 Downtown Bid Fund 396,392 1.096 % $7,424 $7,424 $55 $7,479
FD212 San Luis Ranch CFD 9,145 0.025 % $171 $171 $1 $172
FD406 Public Safety Equip Replacement Fund 603,889 1.669 % $11,311 $11,311 $84 $11,395
FD701 General Agency Fund 255,084 0.705 % $4,778 $4,778 $35 $4,813
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.070 % $472 $472 $3 $475
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.025 % $171 $171 $1 $172
Ranger Program 56,962 0.157 % $1,067 $1,067 $8 $1,075
FD209 SB1186 CASP Certify Fund 2,106 0.006 % $39 $39 $39
FD213 Avila Ranch CFE 41,673 0.115 % $781 $781 $6 $787
FD505 Affordable Housing Fund 3,499,890 9.675 % $65,552 $65,552 $485 $66,037
FD214 Avilia Ranch DPA Fund 100,000 0.276 % $1,873 $1,873 $14 $1,887
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.491 % $3,332 $3,332 $23 $3,355
Total 36,176,442 100.000 %$677,574 $677,574 $4,111 $681,685
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Page 655 of 987
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Insurance ISF Fund
Detail allocation of
Risk Management
Detail page 207
Schedule 18.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Source:Staffing Summaries
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Insurance ISF Fund
Detail allocation of
WComp Premiums - PS
Detail page 208
Schedule 18.005
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 50 50.000 % $541,870 $541,870 $3,288 $545,158
Fire Administration 50 50.000 % $541,870 $541,870 $3,288 $545,158
Total 100 100.000 %$1,083,740 $1,083,740 $6,576 $1,090,316
(A) Alloc basis:Direct Allocation to Police & Fire Administration
Source:
Page 657 of 987
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Insurance ISF Fund
Detail allocation of
WC Premiums
Detail page 209
Schedule 18.006
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Urban Forest Services 200 0.431 % $2,518 $2,518 $20 $2,538
Facilities Maintenance 500 1.079 % $6,295 $6,295 $6,295
Streets Maintenance 1,200 2.589 % $15,108 $15,108 $119 $15,227
Stormwater and Flood Control 643 1.387 % $8,095 $8,095 $64 $8,159
Traffic Signals & Lighting 200 0.431 % $2,518 $2,518 $20 $2,538
Transportation/Plan Engineering 625 1.348 % $7,869 $7,869 $7,869
Recreation Administration 400 0.863 % $5,036 $5,036 $40 $5,076
Recreation Facilities 100 0.216 % $1,259 $1,259 $10 $1,269
Youth Services 800 1.726 % $10,072 $10,072 $79 $10,151
Community Services 400 0.863 % $5,036 $5,036 $40 $5,076
Ranger Program 800 1.726 % $10,072 $10,072 $79 $10,151
Aquatics 100 0.216 % $1,259 $1,259 $10 $1,269
Golf Course 400 0.863 % $5,036 $5,036 $40 $5,076
Patrol 5,100 11.003 % $64,210 $64,210 $504 $64,714
Investigations 1,200 2.589 % $15,108 $15,108 $119 $15,227
Police Support Services 2,100 4.531 % $26,439 $26,439 $207 $26,646
Neighborhood Services 100 0.216 % $1,259 $1,259 $10 $1,269
Traffic Safety 300 0.647 % $3,777 $3,777 $30 $3,807
Emergency Response 4,600 9.924 % $57,915 $57,915 $454 $58,369
Hazard Prevention 650 1.402 % $8,184 $8,184 $64 $8,248
FD601 Water Fund 3,489 7.528 % $43,927 $43,927 $345 $44,272
FD621Transit Fund 245 0.529 % $3,085 $3,085 $24 $3,109
City Administration 700 1.510 % $8,813 $8,813 $8,813
Economic Development 100 0.216 % $1,259 $1,259 $10 $1,269
Natural Resource Protection 400 0.863 % $5,036 $5,036 $40 $5,076
Community Promotion 25 0.054 % $315 $315 $2 $317
City Attorney 600 1.294 % $7,554 $7,554 $7,554
City Clerk 450 0.971 % $5,666 $5,666 $5,666
Finance 1,400 3.020 % $17,626 $17,626 $17,626
Network Services 855 1.845 % $10,765 $10,765 $10,765
Information Services 867 1.871 % $10,916 $10,916 $10,916
Human Resources 1,000 2.157 % $12,590 $12,590 $12,590
Community Development Admin 500 1.079 % $6,295 $6,295 $49 $6,344
Building and Safety 1,500 3.236 % $18,885 $18,885 $148 $19,033
Public Works Administration 900 1.942 % $11,331 $11,331 $11,331
Parks Maintenance 1,300 2.805 % $16,367 $16,367 $128 $16,495
Swim Center Maintenance 100 0.216 % $1,259 $1,259 $10 $1,269
Fire Apparatus Service 200 0.431 % $2,518 $2,518 $20 $2,538
Fleet 450 0.971 % $5,666 $5,666 $5,666
FD611 Parking Fund 1,552 3.348 % $19,540 $19,540 $153 $19,693
CIP Project Engineering 1,800 3.883 % $22,662 $22,662 $22,662
Page 658 of 987
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Planning 1,000 2.157 % $12,590 $12,590 $99 $12,689
City Council 500 1.079 % $6,295 $6,295 $49 $6,344
Housing Policy/Homelessness 500 1.079 % $6,295 $6,295 $49 $6,344
Solid Waste Recycling 200 0.431 % $2,518 $2,518 $20 $2,538
Office of DEI 100 0.216 % $1,259 $1,259 $10 $1,269
Engineering 600 1.294 % $7,554 $7,554 $59 $7,613
FD705 Whale Rock Fund 410 0.885 % $5,162 $5,162 $40 $5,202
FD602 Sewer Fund 3,364 7.258 % $42,353 $42,353 $332 $42,685
Disaster Assistance 100 0.216 % $1,259 $1,259 $10 $1,269
FD208 Tourism Bid Fund 175 0.378 % $2,203 $2,203 $17 $2,220
Community Services Group 350 0.755 % $4,407 $4,407 $4,407
Commissions & Committees 100 0.216 % $1,259 $1,259 $10 $1,269
Mobile Crisis Unit 100 0.217 % $1,259 $1,259 $8 $1,267
Total 46,350 100.000 %$583,553 $583,553 $3,541 $587,094
(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 659 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Detail allocation of
Liability Premiums - Direct
Detail page 211
Schedule 18.007
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
Police Administration 468,970 39.635 % $487,102 $487,102 $4,843 $491,945
Public Works Administration 453,837 38.356 % $471,384 $471,384 $471,384
Community Development Admin 143,631 12.139 % $149,184 $149,184 $1,483 $150,667
City Administration 7,361 0.622 % $7,646 $7,646 $7,646
Recreation Administration 78,411 6.627 % $81,443 $81,443 $810 $82,253
FD611 Parking Fund 2,819 0.238 % $2,928 $2,928 $29 $2,957
FD601 Water Fund 799 0.068 % $830 $830 $8 $838
FD602 Sewer Fund 27,406 2.315 % $28,464 $28,464 $284 $28,748
Total 1,183,234 100.000 %$1,228,981 $1,228,981 $7,457 $1,236,438
(A) Alloc basis:Direct to Police, Public Works and Community Development
Source:
Page 660 of 987
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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 212
Schedule 18.008
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
City Council 21,653 0.062 % $845 $845 $6 $851
Economic Development 777,420 2.213 % $30,336 $30,336 $226 $30,562
Natural Resource Protection 354,879 1.010 % $13,848 $13,848 $103 $13,951
Community Promotion 378,680 1.078 % $14,777 $14,777 $110 $14,887
City Attorney 238,702 0.680 % $9,315 $9,315 $9,315
City Clerk 94,599 0.269 % $3,691 $3,691 $3,691
Finance 496,744 1.414 % $19,384 $19,384 $19,384
Network Services 1,999,255 5.692 % $78,015 $78,015 $78,015
Information Services 80,314 0.229 % $3,134 $3,134 $3,134
Human Resources 800,822 2.280 % $31,250 $31,250 $31,250
Community Development Admin 148,163 0.422 % $5,782 $5,782 $43 $5,825
Commissions & Committees 4,520 0.013 % $176 $176 $1 $177
Planning 201,249 0.573 % $7,853 $7,853 $58 $7,911
Public Works Administration 69,914 0.199 % $2,728 $2,728 $2,728
Parks Maintenance 2,260,729 6.436 % $88,218 $88,218 $657 $88,875
Swim Center Maintenance 489,000 1.392 % $19,082 $19,082 $142 $19,224
Urban Forest Services 111,593 0.318 % $4,355 $4,355 $32 $4,387
Facilities Maintenance 801,496 2.282 % $31,276 $31,276 $31,276
Streets Maintenance 837,289 2.384 % $32,673 $32,673 $243 $32,916
Traffic Signals & Lighting 392,759 1.118 % $15,326 $15,326 $114 $15,440
Fleet 862,528 2.456 % $33,657 $33,657 $33,657
City Administration 276,174 0.786 % $10,777 $10,777 $10,777
Transportation/Plan Engineering 78,075 0.222 % $3,047 $3,047 $3,047
Recreation Administration 94,587 0.269 % $3,691 $3,691 $27 $3,718
Recreation Facilities 48,804 0.139 % $1,904 $1,904 $14 $1,918
Youth Services 155,407 0.442 % $6,064 $6,064 $45 $6,109
Community Services 158,527 0.451 % $6,186 $6,186 $46 $6,232
Aquatics 61,785 0.176 % $2,411 $2,411 $18 $2,429
Golf Course 266,288 0.758 % $10,391 $10,391 $77 $10,468
Patrol 227,753 0.648 % $8,887 $8,887 $66 $8,953
Investigations 45,999 0.131 % $1,795 $1,795 $13 $1,808
Police Support Services 209,290 0.596 % $8,167 $8,167 $61 $8,228
Neighborhood Services 47,634 0.136 % $1,859 $1,859 $14 $1,873
Traffic Safety 21,311 0.061 % $832 $832 $6 $838
Fire Administration 206,606 0.588 % $8,062 $8,062 $60 $8,122
Emergency Response 186,962 0.532 % $7,296 $7,296 $54 $7,350
Fire Apparatus Service 268,836 0.765 % $10,490 $10,490 $78 $10,568
Hazard Prevention 129,020 0.367 % $5,035 $5,035 $37 $5,072
Training Services 161,061 0.459 % $6,285 $6,285 $47 $6,332
Disaster Assistance 19,535 0.056 % $762 $762 $6 $768
FD208 Tourism Bid Fund 1,866,570 5.314 % $72,837 $72,837 $542 $73,379
Page 661 of 987
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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
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD611 Parking Fund 1,826,924 5.201 % $71,290 $71,290 $531 $71,821
FD602 Sewer Fund 3,941,034 11.220 % $153,787 $153,787 $1,145 $154,932
FD621Transit Fund 1,032,545 2.940 % $40,292 $40,292 $300 $40,592
FD705 Whale Rock Fund 1,094,505 3.116 % $42,710 $42,710 $318 $43,028
FD711 Hazardous Mat Task Force Fund 35,763 0.102 % $1,396 $1,396 $10 $1,406
Finance Non Departmental 241,600 0.688 % $9,428 $9,428 $9,428
CIP Project Engineering 176,029 0.501 % $6,869 $6,869 $6,869
Solid Waste Recycling 90,267 0.257 % $3,522 $3,522 $26 $3,548
Community Services Group 137,357 0.391 % $5,360 $5,360 $5,360
Building and Safety 606,387 1.726 % $23,662 $23,662 $176 $23,838
Stormwater and Flood Control 361,063 1.028 % $14,089 $14,089 $105 $14,194
FD206 Law Enforcement Grant Fund 22,373 0.064 % $873 $873 $7 $880
FD601 Water Fund 2,840,433 8.087 % $110,839 $110,839 $826 $111,665
Office of DEI 362,766 1.033 % $14,156 $14,156 $105 $14,261
Engineering 85,110 0.242 % $3,321 $3,321 $25 $3,346
Housing Policy/Homelessness 483,819 1.377 % $18,880 $18,880 $141 $19,021
Mobile Crisis Unit 100,541 0.286 % $3,923 $3,923 $29 $3,952
Cultural Activities 348,269 0.992 % $13,590 $13,590 $101 $13,691
Finance Support Services 106,819 0.304 % $4,168 $4,168 $4,168
Wellness Program 49,456 0.141 % $1,930 $1,930 $1,930
Jack House 10,833 0.031 % $423 $423 $3 $426
Recruit Academy 9,472 0.027 % $370 $370 $3 $373
Fire Station 30,274 0.086 % $1,181 $1,181 $9 $1,190
FD202 Downtown Bid Fund 396,392 1.129 % $15,468 $15,468 $115 $15,583
FD212 San Luis Ranch CFD 9,145 0.026 % $357 $357 $3 $360
FD406 Public Safety Equip Replacement Fund 603,889 1.719 % $23,565 $23,565 $176 $23,741
FD701 General Agency Fund 255,084 0.726 % $9,954 $9,954 $74 $10,028
FD712 City Of SLO PEG Fund 1
FD713 SLCUSD PEG Fund 25,180 0.072 % $983 $983 $7 $990
FD715 Boysen Ranch Conserv Easemt Fund 9,135 0.026 % $356 $356 $3 $359
Ranger Program 56,962 0.162 % $2,223 $2,223 $17 $2,240
FD209 SB1186 CASP Certify Fund 2,106 0.006 % $82 $82 $1 $83
FD213 Avila Ranch CFE 41,673 0.119 % $1,626 $1,626 $12 $1,638
FD505 Affordable Housing Fund 3,499,890 9.964 % $136,572 $136,572 $1,017 $137,589
FD214 Avilia Ranch DPA Fund 100,000 0.285 % $3,902 $3,902 $29 $3,931
FD215 Affordable Housing BEGIN Loan Fund 177,975 0.510 % $6,943 $6,943 $56 $6,999
Total 35,123,603 100.000 %$1,370,589 $1,370,589 $8,316 $1,378,905
(A) Alloc basis:Operating Services and Supply Expenditures by Fund/Department/Division
Source:
Page 662 of 987
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City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 214
Schedule 18.009
2024
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
City Administration $32,409 $5,173 $8,813 $7,646 $10,777
Community Services Group $12,340 $2,573 $4,407 $5,360
Finance Non Departmental $13,953 $4,525 $9,428
City Attorney $21,340 $4,471 $7,554 $9,315
City Clerk $11,129 $1,772 $5,666 $3,691
Finance $46,314 $9,304 $17,626 $19,384
Network Services $126,225 $37,445 $10,765 $78,015
Information Services $15,554 $1,504 $10,916 $3,134
Finance Support Services $6,169 $2,001 $4,168
Human Resources $58,839 $14,999 $12,590 $31,250
Wellness Program $2,856 $926 $1,930
Public Works Administration $486,752 $1,309 $11,331 $471,384 $2,728
Facilities Maintenance $52,583 $15,012 $6,295 $31,276
Fleet $55,478 $16,155 $5,666 $33,657
CIP Project Engineering $32,828 $3,297 $22,662 $6,869
Transportation/Plan Engineering $12,378 $1,462 $7,869 $3,047
City Council $7,604 $409 $6,344 $851
Cultural Activities $20,262 $6,571 $13,691
Economic Development $46,500 $14,669 $1,269 $30,562
Natural Resource Protection $25,723 $6,696 $5,076 $13,951
Office of DEI $22,374 $6,844 $1,269 $14,261
Community Promotion $22,349 $7,145 $317 $14,887
Community Development Admin $165,632 $2,796 $6,344 $150,667 $5,825
Commissions & Committees $1,532 $86 $1,269 $177
Planning $24,397 $3,797 $12,689 $7,911
Engineering $12,565 $1,606 $7,613 $3,346
Building and Safety $54,312 $11,441 $19,033 $23,838
Housing Policy/Homelessness $34,494 $9,129 $6,344 $19,021
Parks Maintenance $148,026 $42,656 $16,495 $88,875
Swim Center Maintenance $29,720 $9,227 $1,269 $19,224
Urban Forest Services $9,030 $2,105 $2,538 $4,387
Streets Maintenance $63,941 $15,798 $15,227 $32,916
Traffic Signals & Lighting $25,388 $7,410 $2,538 $15,440
Stormwater and Flood Control $29,166 $6,813 $8,159 $14,194
Solid Waste Recycling $7,790 $1,704 $2,538 $3,548
Recreation Administration $92,832 $1,785 $5,076 $82,253 $3,718
Recreation Facilities $4,108 $921 $1,269 $1,918
Youth Services $19,193 $2,933 $10,151 $6,109
Community Services $14,299 $2,991 $5,076 $6,232
Ranger Program $13,466 $1,075 $10,151 $2,240
Page 663 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Insurance ISF Fund
Departmental Cost
Allocation Summary
Detail page 215
Schedule 18.009
2024
Total Risk Management WComp Premiums - PS WC Premiums Liability Premiums -
Direct
Liability Premium
Aquatics $4,864 $1,166 $1,269 $2,429
Golf Course $20,568 $5,024 $5,076 $10,468
Jack House $631 $205 $426
Police Administration $1,056,968 $19,865 $545,158 $491,945
Patrol $77,965 $4,298 $64,714 $8,953
Investigations $17,903 $868 $15,227 $1,808
Police Support Services $38,823 $3,949 $26,646 $8,228
Neighborhood Services $4,041 $899 $1,269 $1,873
Traffic Safety $5,047 $402 $3,807 $838
Fire Administration $557,179 $3,899 $545,158 $8,122
Emergency Response $69,247 $3,528 $58,369 $7,350
Hazard Prevention $15,755 $2,435 $8,248 $5,072
Training Services $9,371 $3,039 $6,332
Recruit Academy $551 $178 $373
Fire Apparatus Service $18,178 $5,072 $2,538 $10,568
Fire Station $1,761 $571 $1,190
Mobile Crisis Unit $7,116 $1,897 $1,267 $3,952
Disaster Assistance $2,406 $369 $1,269 $768
FD202 Downtown Bid Fund $23,062 $7,479 $15,583
FD206 Law Enforcement Grant Fund $1,302 $422 $880
FD208 Tourism Bid Fund $110,818 $35,219 $2,220 $73,379
FD209 SB1186 CASP Certify Fund $122 $39 $83
FD212 San Luis Ranch CFD $532 $172 $360
FD213 Avila Ranch CFE $2,425 $787 $1,638
FD214 Avilia Ranch DPA Fund $5,818 $1,887 $3,931
FD215 Affordable Housing BEGIN Loan Fund $10,354 $3,355 $6,999
FD406 Public Safety Equip Replacement Fund $35,136 $11,395 $23,741
FD505 Affordable Housing Fund $203,626 $66,037 $137,589
FD601 Water Fund $210,369 $53,594 $44,272 $838 $111,665
FD602 Sewer Fund $300,725 $74,360 $42,685 $28,748 $154,932
FD611 Parking Fund $128,942 $34,471 $19,693 $2,957 $71,821
FD621Transit Fund $63,183 $19,482 $3,109 $40,592
FD701 General Agency Fund $14,841 $4,813 $10,028
FD705 Whale Rock Fund $68,882 $20,652 $5,202 $43,028
FD711 Hazardous Mat Task Force Fund $2,081 $675 $1,406
FD712 City Of SLO PEG Fund
FD713 SLCUSD PEG Fund $1,465 $475 $990
FD715 Boysen Ranch Conserv Easemt Fund $531 $172 $359
Total $4,974,438 $681,685 $1,090,316 $587,094 $1,236,438 $1,378,905
Page 664 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 20.01
NATURAL RESOURCES PROTECTION
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Office of Sustainability and Natural Resources division and more specifically the Natural Resources Protection Program 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, Flood Control 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 Water and Sewer Funds.
Costs are allocated based on an agreed upon amount for services performed.
Page 665 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Costs to be allocated
Detail page 217
Schedule 19.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement: $1,108,266 $1,108,266
Total to be allocated $1,108,266 $1,108,266
Page 666 of 987
IVA/Cap95
03/14/25
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 218
Schedule 19.003
2024
Total General & Admin Natural Resources - General
Government
Program Support
Wages & Benefits
SALARIES & WAGES $528,880 $528,880
FRINGE BENEFITS $224,507 $224,507
Other Expense and Cost
SERVICES & SUPPLIES $354,879 $354,879
Departmental Expenditures $1,108,266 $1,108,266
Functional Cost $1,108,266 $1,108,266
Allocable Costs $1,108,266 $1,108,266
Unallocated ($1,108,266) ($1,108,266)
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 667 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Detail allocation of
Program Support
Detail page 219
Schedule 19.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 813 33.320 % ($813) ($813) ($813)
FD602 Sewer Fund 1,627 66.680 % ($1,627) ($1,627) ($1,627)
Subtotal 2,440 100.000 %($2,440)($2,440)($2,440)
Direct Billed $2,440 $2,440 $2,440
Total 2,440 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:Accounting
Page 668 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Natural Resources Protection (Utility Services)
Departmental Cost
Allocation Summary
Detail page 220
Schedule 19.005
2024
Total Program Support
FD601 Water Fund ($813) ($813)
FD602 Sewer Fund ($1,627) ($1,627)
Subtotal ($2,440)($2,440)
Direct Billed $2,440 $2,440
Total
Page 669 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 21.01
ENGINEERING DEVELOPMENT REVIEW
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Engineering Development Review division oversees design and construction of various public works projects built by private developers for City
ownership. These projects typically include additions to the City’s water, wastewater, and recycled water systems. 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 670 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Costs to be allocated
Detail page 222
Schedule 20.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Allocated additions:
1015001 - Public Works Administration $23,973 $6,726 $30,699
Total allocated additions:$23,973 $6,726 $30,699 $30,699
Total to be allocated $23,973 $6,726 $30,699
Page 671 of 987
IVA/Cap95
03/14/25
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 223
Schedule 20.003
2024
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 $23,973 $23,973
Functional Cost $23,973 $23,973
Allocable Costs $23,973 $23,973
Unallocated ($23,973)($23,973)
1st Allocation
Additions: 2nd
Other $6,726 $6,726
Functional Cost $6,726 $6,726
Allocable Costs $6,726 $6,726
Unallocated ($6,726)($6,726)
2nd Allocation
Total allocated
Page 672 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Detail allocation of
Utility Services
Detail page 224
Schedule 20.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 50 50.000 % ($31,543) ($31,543) ($31,543)
FD602 Sewer Fund 50 50.000 % ($31,543) ($31,543) ($31,543)
Subtotal 100 100.000 %($63,086)($63,086)($63,086)
Direct Billed $63,086 $63,086 $63,086
Total 100 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Time Spent by Utilities on Behalf of Engineering Development Review
Source:
Page 673 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Eng Dev Review (Utility Services)
Departmental Cost
Allocation Summary
Detail page 225
Schedule 20.005
2024
Total Utility Services
FD601 Water Fund ($31,543) ($31,543)
FD602 Sewer Fund ($31,543) ($31,543)
Subtotal ($63,086)($63,086)
Direct Billed $63,086 $63,086
Total
Page 674 of 987
City of San Luis Obispo, CA
2 CFR 200 Cost Allocation Plan
Fiscal Year 2024
Prepared by:
SCHEDULE 22.01
SOLID WASTE AND RECYCLING
(Utility Services)
NATURE AND EXTENT OF SERVICE
The Solid Waste and Recycling division oversees the safe collection, recycling, and disposal of unwanted materials generated within City limits and
oversees the City’s compliance efforts with Federal, State, and local laws and regulations. Although the division falls under the City’s Utilities
Department, it is funded by the City’s General Fund and AB 939 grant funding. Therefore, expenses for the supervision/support and maintenance of
the building Solid Waste and Recycling staff work in are being accounted for through the Cost Allocation Plan. Support was developed as follows:
Supervision and Financial Support – These costs are for the supervision provided by the Utilities Director and the support services the
Utilities Financial Analyst provide who are funded by the Water Fund, Sewer Fund, and Whale Rock Fund. Costs attributed to the Solid
Waste and Recycling division are based on the percentage of total operating expenditures for the division compared to the total operating
expenditures of the Water Fund, Sewer Fund, and Whale Rock Fund.
Building Maintenance – These costs are the share of Utility Fund Facilities Maintenance charges based on the number of full time
equivalent (FTE) employees the division has within the 879 Morro Street facility.
Costs are allocated based on the following:
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 Solid Waste and
Recycling.
Page 675 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Costs to be allocated
Detail page 227
Schedule 21.002
2024
1st Allocation 2nd Allocation Sub-total Total
Expenditures Per Financial Statement:
Total to be allocated
Page 676 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Schedule of costs to be
allocated by function
Detail page 228
Schedule 21.003
2024
Total General & Admin Solid Waste Recycling Utility Services
Other Expense and Cost
SALARIES & WAGES
FRINGE BENEFITS
Other Expense and Cost
SERVICES & SUPPLIES
Functional Cost
Allocable Costs
1st Allocation
Functional Cost
Allocable Costs
2nd Allocation
Total allocated
Page 677 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Detail allocation of
Utility Services
Detail page 229
Schedule 21.004
2024
User Department Allocation Units(A)Allocated Percent Gross Allocated Direct Billed First Allocation Second Allocation Total Allocated
FD601 Water Fund 4,286 42.860 % ($4,559) ($4,559) ($4,559)
FD602 Sewer Fund 4,796 47.960 % ($5,102) ($5,102) ($5,102)
FD705 Whale Rock Fund 918 9.180 % ($977) ($977) ($977)
Subtotal 10,000 100.000 %($10,638)($10,638)($10,638)
Direct Billed $10,638 $10,638 $10,638
Total 10,000 100.000 %$0 $0 $0 $0 $0
(A) Alloc basis:Fixed amount per budget
Source:
Page 678 of 987
IVA/Cap95
03/14/25
City of San Luis Obispo, CA 2 CFR 200 Cost Allocation
Solid Waste Recycling (Utilities Services)
Departmental Cost
Allocation Summary
Detail page 230
Schedule 21.005
2024
Total Utility Services
FD601 Water Fund ($4,559) ($4,559)
FD602 Sewer Fund ($5,102) ($5,102)
FD705 Whale Rock Fund ($977) ($977)
Subtotal ($10,638)($10,638)
Direct Billed $10,638 $10,638
Total
Page 679 of 987
Page 680 of 987
City of San Luis Obispo
ADOPTED LABOR RATES
FOR FISCAL YEAR 2025-26
Page 681 of 987
CITY ADMINISTRATION LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
1001 - City Administration
City Manager MME - Management Employee 300,040$ 55.36%466,152$ 1,703 273.80$ 22.58%0.00%335.64$
Deputy City Manager MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 22.58%0.00%248.77$
Policy and Project Manager MME - Management Employee 136,474$ 55.36%212,031$ 1,703 124.54$ 22.58%0.00%152.67$
Public Communications Manager MME - Management Employee 123,812$ 55.36%192,359$ 1,703 112.99$ 22.58%0.00%138.50$
Administration Executive Assistant CONF - Confidential 78,390$ 55.36%121,789$ 1,703 71.54$ 22.58%0.00%87.69$
Communications Coordinator CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 22.58%0.00%80.48$
Administrative Assistant III Confidential CONF - Confidential 70,668$ 55.36%109,792$ 1,703 64.49$ 22.58%0.00%79.05$
1004 - Economic Development
Economic Development and Tourism Manager MME - Management Employee 153,530$ 55.36%238,529$ 1,703 140.11$ 19.16%0.00%166.95$
Economic Development Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 19.16%0.00%113.00$
1005 - Natural Resources Protection
Sustainability and Natural Resources Official MME - Management Employee 153,530$ 55.36%238,529$ 1,703 140.11$ 20.64%0.00%169.02$
Sustainability Manager MME - Management Employee 123,812$ 55.36%192,359$ 1,703 112.99$ 20.64%0.00%136.31$
City Biologist MME - Management Employee 123,812$ 55.36%192,359$ 1,703 112.99$ 20.64%0.00%136.31$
Sustainability and Natural Resources Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 20.64%0.00%114.41$
1006 - Tourism and Bid Promotion
Tourism and Community Promotions Manager MME - Management Employee 123,812$ 55.36%192,359$ 1,703 112.99$ 22.58%0.00%138.50$
1010 - Office of Diversity Equity Inclusion
Diversity Equity and Inclusion Manager MME - Management Employee 153,530$ 55.36%238,529$ 1,703 140.11$ 22.58%0.00%171.75$
Administrative Specialist CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 22.58%0.00%80.48$
1021 - City Clerk
City Clerk MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 22.58%0.00%160.46$
Deputy City Clerk II CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 22.58%0.00%80.48$
Deputy City Clerk I CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 22.58%0.00%74.43$
Administrative Assistant II CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 22.58%0.00%68.90$
1101 - Network Services
Information Technology Manager MME - Management Employee 175,968$ 55.36%273,390$ 1,703 160.58$ 22.58%0.00%196.85$
Network Services Supervisor MME - Management Employee 140,608$ 55.36%218,453$ 1,703 128.31$ 22.58%0.00%157.29$
Technology Project Manager MME - Management Employee 133,952$ 55.36%208,112$ 1,703 122.24$ 22.58%0.00%149.85$
Information Technology Security Engineer CEA - City Employees' Association 120,926$ 55.36%187,875$ 1,703 110.35$ 22.58%0.00%135.28$
Information Technology System Engineer CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
Control Systems Administrator CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
Business Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Information Technology Assistant CEA - City Employees' Association 75,790$ 55.36%117,750$ 1,703 69.16$ 22.58%0.00%84.78$
Administrative Assistant II CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 22.58%0.00%68.90$
Indirect Cost Rate
Page 682 of 987
CITY ADMINISTRATION LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
Indirect Cost Rate
1103 - Information Services
Information Services Supervisor MME - Management Employee 133,952$ 55.36%208,112$ 1,703 122.24$ 22.58%0.00%149.85$
System Application Specialist Confidential CONF - Confidential 120,822$ 55.36%187,713$ 1,703 110.26$ 22.58%0.00%135.16$
Enterprise System Database Administrator CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
System Application Specialist II CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
System Application Specialist I CEA - City Employees' Association 103,428$ 55.36%160,689$ 1,703 94.38$ 22.58%0.00%115.70$
Leave Benefits Citywide Inditrect Cost Rate Amount
Total Days (2,080 hours)260 Economic Development
Less Vacation Days (14) Citywide Direct Costs 101,773,214$ Citywide Indirect Costs 192,413$
Less Holidays (13) Citywide Indirect Costs 22,985,437$ Program Direct Costs 1,004,411$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 22.58%
Productive Days 227 Natural Resource Protection
Productive Hours 1,816 Citywide Indirect Costs 228,747$
Less Breaks (30 minutes daily)(114) Program Direct Costs 1,108,266$
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*Represents top of salary range
**Indirect costs are allocated as part of Citywide rate
Page 683 of 987
CITY ATTORNEY LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
1501 - City Attorney
City Attorney MME - Management Employee 297,050$ 55.36%461,507$ 1,703 271.08$ 22.58%0.00%332.30$
Assistant City Attorney II MME - Management Employee 187,330$ 55.36%291,042$ 1,703 170.95$ 22.58%0.00%209.56$
Deputy City Attorney II MME - Management Employee 133,952$ 55.36%208,112$ 1,703 122.24$ 22.58%0.00%149.85$
Deputy City Attorney I MME - Management Employee 121,550$ 55.36%188,844$ 1,703 110.92$ 22.58%0.00%135.97$
Senior Legal Analyst MME - Management Employee 114,634$ 55.36%178,099$ 1,703 104.61$ 22.58%0.00%128.24$
Paralegal I CONF - Confidential 81,120$ 55.36%126,031$ 1,703 74.03$ 22.58%0.00%90.75$
Legal Assistant II CONF - Confidential 69,264$ 55.36%107,611$ 1,703 63.21$ 22.58%0.00%77.48$
Leave Benefits Citywide Inditrect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 101,773,214$
Less Holidays (13) Citywide Indirect Costs 22,985,437$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 22.58%
Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate
Indirect Cost Rate
Page 684 of 987
COMMUNITY DEVELOPMENT LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
4001 - Community Development Administration
Director of Community Development MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 35.47%0.00%274.92$
Senior Business Analyst MME - Management Employee 114,634$ 55.36%178,099$ 1,703 104.61$ 35.47%0.00%141.72$
Supervising Administrative Assistant CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.47%0.00%88.94$
Administrative Assistant III CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 35.47%0.00%82.25$
Administrative Assistant II CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 35.47%0.00%76.15$
4003 - Development Planning
Deputy Director of Community Development City Planner MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 36.06%15.86%250.78$
Principal Planner MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 36.06%15.86%206.35$
Senior Planner MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 36.06%15.86%187.01$
Urban Forest Program Coordinator City Arborist CEA - City Employees' Association 103,428$ 55.36%160,689$ 1,703 94.38$ 36.06%15.86%148.78$
Cannabis Business Coordinator CEA - City Employees' Association 103,428$ 55.36%160,689$ 1,703 94.38$ 36.06%15.86%148.78$
Associate Planner CEA - City Employees' Association 103,428$ 55.36%160,689$ 1,703 94.38$ 36.06%15.86%148.78$
Assistant Planner CEA - City Employees' Association 90,870$ 55.36%141,179$ 1,703 82.92$ 36.06%15.86%130.72$
Planning Technician CEA - City Employees' Association 70,096$ 55.36%108,904$ 1,703 63.97$ 36.06%15.86%100.84$
4004 - CDD Engineering
Supervising Civil Engineer MME - Management Employee 162,786$ 55.36%252,910$ 1,703 148.55$ 40.10%15.15%239.65$
Senior Civil Engineer MME - Management Employee 140,608$ 55.36%218,453$ 1,703 128.31$ 40.10%15.15%207.00$
Engineer II CEA - City Employees' Association 106,236$ 55.36%165,052$ 1,703 96.95$ 40.10%15.15%156.40$
Engineer I CEA - City Employees' Association 95,732$ 55.36%148,733$ 1,703 87.36$ 40.10%15.15%140.93$
Engineering Technician III CEA - City Employees' Association 84,084$ 55.36%130,636$ 1,703 76.73$ 40.10%15.15%123.79$
Permit Technician II CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 40.10%15.15%97.95$
4006 - Building & Safety
Deputy Director of Community Development Chief Building Official MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 18.05%15.15%216.26$
Code Enforcement Supervisor MME - Management Employee 118,014$ 55.36%183,351$ 1,703 107.69$ 18.05%15.15%146.40$
Supervising Building Inspector MME - Management Employee 118,014$ 55.36%183,351$ 1,703 107.69$ 18.05%15.15%146.40$
Building Permit Services Supervisor MME - Management Employee 118,014$ 55.36%183,351$ 1,703 107.69$ 18.05%15.15%146.40$
Plans Examiner CEA - City Employees' Association 98,254$ 55.36%152,651$ 1,703 89.66$ 18.05%15.15%121.88$
Stormwater Code Enforcement Officer CEA - City Employees' Association 95,732$ 55.36%148,733$ 1,703 87.36$ 18.05%15.15%118.75$
Code Enforcement Officer II CEA - City Employees' Association 95,732$ 55.36%148,733$ 1,703 87.36$ 18.05%15.15%118.75$
Building Inspector II CEA - City Employees' Association 93,288$ 55.36%144,935$ 1,703 85.13$ 18.05%15.15%115.72$
Building Inspector I CEA - City Employees' Association 86,320$ 55.36%134,110$ 1,703 78.77$ 18.05%15.15%107.08$
Code Enforcement Technician II CEA - City Employees' Association 70,096$ 55.36%108,904$ 1,703 63.97$ 18.05%15.15%86.95$
Permit Technician II CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 18.05%15.15%82.53$
Code Enforcement Technician I CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 18.05%15.15%82.53$
Permit Technician I CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 18.05%15.15%76.41$
Indirect Cost Rate
Page 685 of 987
COMMUNITY DEVELOPMENT LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
Indirect Cost Rate
4008 - Housing Policy & Homelessness Programs
Principal Planner MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 13.57%15.15%171.19$
Homelessness Response Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 13.57%15.15%155.14$
Housing Coordinator CEA - City Employees' Association 103,428$ 55.36%160,689$ 1,703 94.38$ 13.57%15.15%123.43$
Assistant Planner CEA - City Employees' Association 90,870$ 55.36%141,179$ 1,703 82.92$ 13.57%15.15%108.45$
Administrative Specialist CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 13.57%15.15%85.86$
Amount Percent
Planning
Citywide Indirect Costs 548,758.00$ 36.06%
Leave Benefits
Total Days (2,080 hours)260 Program Indirect Costs (Admin)
Less Vacation Days (14) Community Development Administration 230,500.09$
Less Holidays (13) Commissions & Committees 10,769.00$
Less Sick Days (@ 50% of accrual)(6) Total Program Indirect Costs 241,269.09$
Productive Days 227 Program Direct Costs 1,521,667.00$ 15.86%
Productive Hours 1,816 Program Total 1,762,936.09$
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Engineering
Paid Benefit Rate Citywide Indirect Costs 350,839.00$ 40.10%
Retirement 37.25%
Medicare 1.45%Program Indirect Costs - Comm Dev Admin 132,524.59$
Unemployment 0.08%Program Direct Costs 874,873.00$ 15.15%
Group Insurance 16.58%Program Total 1,007,397.59$
Total Paid Benefits Rate 55.36%
*Represents top of salary range Building & Safety
**Indirect costs are not allocated to support positions Citywide Indirect Costs 485,856.00$ 18.05%
Program Indirect Costs - Comm Dev Admin 407,674.53$
Program Direct Costs 2,691,300.00$ 15.15%
Program Total 3,098,974.53$
Housing Programs
Citywide Indirect Costs 153,549.00$ 13.57%
Program Indirect Costs - Comm Dev Admin 171,359.79$
Program Direct Costs 1,131,247.00$ 15.15%
Program Total 1,302,606.79$
Page 686 of 987
COMMUNITY SERVICES GROUP LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary*
Paid
Benefit
Rate
Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly
Billing Rate
1009 - Community Services Group
Assistant City Manager Community Services MME - Management Employee 255,762$ 55.36%397,361$ 1,703 233.40$ 22.58%0.00%286.11$
Financial Analyst Infrastructure Financing MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Administrative Assistant III Confidential CONF - Confidential 70,668$ 55.36%109,792$ 1,703 64.49$ 22.58%0.00%79.05$
Leave Benefits Citywide Inditrect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 101,773,214$
Less Holidays (13) Citywide Indirect Costs 22,985,437$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 22.58%
Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate
Indirect Cost Rate
Page 687 of 987
FINANCE LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
2001 - Finance Administration
Director of Finance MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 22.58%0.00%248.77$
Administrative Assistant III Confidential CONF - Confidential 70,668$ 55.36%109,792$ 1,703 64.49$ 22.58%0.00%79.05$
2002 - Budgets
Principal Budget Analyst MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 22.58%0.00%145.43$
2003 - Revenue Management
Financial Analyst Revenue MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Financial Specialist CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 22.58%0.00%80.48$
Finance Cashier CEA - City Employees' Association 58,474$ 55.36%90,847$ 1,703 53.36$ 22.58%0.00%65.41$
2004 - Purchasing
Financial Analyst Purchasing MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Financial Specialist CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 22.58%0.00%80.48$
2005 - Accounting
Deputy Director of Finance City Controller MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 22.58%0.00%195.02$
Senior Accountant MME - Management Employee 114,634$ 55.36%178,099$ 1,703 104.61$ 22.58%0.00%128.24$
Payroll Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Financial Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Accountant MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Payroll Specialist CONF - Confidential 81,120$ 55.36%126,031$ 1,703 74.03$ 22.58%0.00%90.75$
Financial Specialist CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 22.58%0.00%80.48$
Financial Assistant CEA - City Employees' Association 58,474$ 55.36%90,847$ 1,703 53.36$ 22.58%0.00%65.41$
Leave Benefits Citywide Inditrect Cost Rate
Total Days (2,080 hours)260
Less Vacation Days (14) Citywide Direct Costs 101,773,214$
Less Holidays (13) Citywide Indirect Costs 22,985,437$
Less Sick Days (@ 50% of accrual)(6) Citywide Indirect Rate 22.58%
Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*All Salaries are presented at top of range
**Indirect costs are allocated as part of Citywide rate
Indirect Cost Rate
Page 688 of 987
FIRE LABOR RATES
FY 2025-26
Position Bargaining Group Regular
Annual Salary* Paid Benefit Rate Uniform Pay Total Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
8501 - Fire Administration**
Fire Chief MME - Management Employee 249,054$ 113.89%1,300$ 534,000$ 2,532 210.90$ 18.63%0.00%250.18$
Deputy Fire Chief MME - Management Employee 216,710$ 113.89%1,300$ 464,820$ 2,532 183.58$ 18.63%0.00%217.77$
Business Analyst MME - Management Employee 103,922$ 55.36%-$ 161,457$ 1,703 94.84$ 18.63%0.00%112.50$
Administrative Specialist CEA - City Employees' Association 71,942$ 55.36%-$ 111,772$ 1,703 65.65$ 18.63%0.00%77.88$
Administrative Assistant I CEA - City Employees' Association 58,474$ 55.36%-$ 90,847$ 1,703 53.36$ 18.63%0.00%63.30$
8502 - Emergency Response
Fire Battalion Chief FFA - Fire Fighter Association 183,612$ 113.89%1,300$ 394,027$ 2,532 155.62$ 18.63%10.66%204.29$
Fire Captain FFA - Fire Fighter Association 138,034$ 113.89%1,300$ 296,540$ 2,532 117.12$ 18.63%10.66%153.75$
Fire Engineer FFA - Fire Fighter Association 119,808$ 113.89%1,300$ 257,557$ 2,532 101.72$ 18.63%10.66%133.54$
Firefighter FFA - Fire Fighter Association 108,550$ 113.89%1,300$ 233,477$ 2,532 92.21$ 18.63%10.66%121.05$
Fire Captain 40 Hour FFA - Fire Fighter Association 138,034$ 113.89%1,300$ 296,540$ 2,532 117.12$ 18.63%10.66%153.75$
Fire Engineer 40 Hour FFA - Fire Fighter Association 119,808$ 113.89%1,300$ 257,557$ 2,532 101.72$ 18.63%10.66%133.54$
8503 - Hazard Prevention
Fire Marshal MME - Management Employee 153,530$ 55.36%1,300$ 239,829$ 1,703 140.87$ 18.63%10.66%184.93$
Hazardous Materials Coordinator FFA - Fire Fighter Association 133,692$ 55.36%-$ 207,708$ 1,703 122.00$ 18.63%10.66%160.16$
Fire Inspector III FFA - Fire Fighter Association 117,130$ 55.36%1,300$ 183,277$ 1,703 107.65$ 18.63%10.66%141.32$
Fire Inspector II FFA - Fire Fighter Association 108,394$ 55.36%1,300$ 169,705$ 1,703 99.68$ 18.63%10.66%130.86$
Fire Inspector I FFA - Fire Fighter Association 97,682$ 55.36%1,300$ 153,062$ 1,703 89.90$ 18.63%10.66%118.02$
8506 - Fire Apparatus Services**
Supervising Fire Vehicle Mechanic FFA - Fire Fighter Association 116,558$ 55.36%-$ 181,089$ 1,703 106.37$ 18.63%0.00%126.18$
Fire Vehicle Mechanic FFA - Fire Fighter Association 104,884$ 55.36%650$ 163,601$ 1,703 96.09$ 18.63%0.00%113.99$
Mechanic Helper CEA - City Employees' Association 61,594$ 55.36%-$ 95,695$ 1,703 56.21$ 18.63%0.00%66.68$
8510 - Mobile Crisis Unit
Community Resources and Services Specialist CEA - City Employees' Association 75,790$ 55.36%-$ 117,750$ 1,703 69.16$ 18.63%0.00%82.05$
8599 - Emergency Management**
Emergency Manager MME - Management Employee 123,812$ 55.36%-$ 192,359$ 1,703 112.99$ 18.63%0.00%134.03$
Leave Benefits Fire Sworn Leave Benefits Fire Nonsworn Amount Percent
Total Annual Hours 2,912 Total Days (2,080 hours)260 Citywide Indirect Costs 2,823,654$ 18.63%
Less Vacation Hours (168) Less Vacation Days (14)
Less Holiday Hours (145) Less Holidays (13) Program Costs
Less Sick Hours (@ 50% of accrual)(67) Less Sick Days (@ 50% of accrual)(6) Direct Costs
Total Productive Hours 2,532 Productive Days 227 Emergency Response 12,688,880$
Productive Hours 1,816 Hazard Prevention 1,009,920
Paid Benefit Rate Fire Sworn Less Breaks (30 minutes daily)(114) Total Direct Costs 13,698,800$
Retirement 98.63%Total Productive Hours (8 hours/day)1,703 Indirect Costs
Medicare 1.45%Administration 1,188,070$
Unemployment 0.08%Paid Benefit Rate Fire Nonsworn Training 161,061
Group Insurance 12.17%Retirement 37.25%Fire Station Fac Sup 30,274
FLSA Overtime 1.56%Medicare 1.45%Disaster Preparedness 161,384
Total Paid Benefits Rate 113.89%Unemployment 0.08%Dispatch*(79,820)
Group Insurance 16.58%Total Indirect Costs 1,460,969$ 10.66%
*All Salaries are presented at top of range Total Paid Benefits Rate 55.36%Total Program Costs 15,159,769$
**Indirect costs are not allocated to support positions *one Public Safety Dispatch position is allocated to Fire
Indirect Cost Rate
Page 689 of 987
HUMAN RESOURCES LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing
Rate
3001 - Human Resources
Director of Human Resources MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 22.58%0.00%248.77$
Risk and Benefits Manager MME - Management Employee 153,530$ 55.36%238,529$ 1,703 140.11$ 22.58%0.00%171.75$
Human Resources Manager MME - Management Employee 153,530$ 55.36%238,529$ 1,703 140.11$ 22.58%0.00%171.75$
Senior Human Resources Analyst MME - Management Employee 114,634$ 55.36%178,099$ 1,703 104.61$ 22.58%0.00%128.24$
Human Resources Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Human Resources Specialist Benefits CONF - Confidential 81,120$ 55.36%126,031$ 1,703 74.03$ 22.58%0.00%90.75$
Human Resources Specialist Recruitment CONF - Confidential 81,120$ 55.36%126,031$ 1,703 74.03$ 22.58%0.00%90.75$
Human Resources Administrative Assistant III CONF - Confidential 78,390$ 55.36%121,789$ 1,703 71.54$ 22.58%0.00%87.69$
Human Resources Information System Technician CONF - Confidential 69,264$ 55.36%107,611$ 1,703 63.21$ 22.58%0.00%77.48$
Human Resources Administrative Assistant I CONF - Confidential 65,806$ 55.36%102,238$ 1,703 60.05$ 22.58%0.00%73.61$
Citywide Inditrect Cost Rate
Leave Benefits
Total Days (2,080 hours)260 Citywide Direct Costs 101,773,214$
Less Vacation Days (14) Citywide Indirect Costs 22,985,437$
Less Holidays (13) Citywide Indirect Rate 22.58%
Less Sick Days (@ 50% of accrual)(6)
Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate
Indirect Cost Rate
Page 690 of 987
PARKS & RECREATION LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
7001 - Recreation Administration
Public Art Coordinator CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.48%0.00%88.95$
Administrative Assistant III CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 35.48%0.00%82.26$
Director of Parks and Recreation MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 35.48%0.00%274.94$
Recreation Manager Aquatics Facilities and Golf MME - Management Employee 118,014$ 55.36%183,351$ 1,703 107.69$ 35.48%0.00%145.91$
Recreation Manager Community Services Youth Services and Public Art MME - Management Employee 118,014$ 55.36%183,351$ 1,703 107.69$ 35.48%0.00%145.91$
Business Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.48%0.00%128.49$
7003 - Youth Services
Recreation Supervisor Youth Services MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.48%0.00%128.49$
Youth Services Coordinator CEA - City Employees' Association 79,846$ 55.36%124,051$ 1,703 72.86$ 35.48%0.00%98.72$
Youth Services Program Specialist Childcare Site Director CEA - City Employees' Association 68,354$ 55.36%106,197$ 1,703 62.38$ 35.48%0.00%84.51$
7004 - Community Services
Recreation Supervisor Community Services MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.48%0.00%128.49$
Volunteer Coordinator CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.48%0.00%88.95$
Recreation Coordinator Community Services CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.48%0.00%88.95$
Recreation Coordinator CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.48%0.00%88.95$
7005 - Ranger Services
Recreation Supervisor Ranger Service MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 29.41%0.00%122.72$
Ranger Service Worker SBP CEA - City Employees' Association 77,688$ 55.36%120,699$ 1,703 70.90$ 29.41%0.00%91.74$
7006 - Aquatics
Aquatics Coordinator CEA - City Employees' Association 79,846$ 55.36%124,051$ 1,703 72.86$ 26.94%0.00%92.50$
7007 - Golf Course
Golf Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 20.61%0.00%114.38$
Recreation Coordinator Golf Course CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 20.61%0.00%79.18$
Maintenance Worker III Parks CEA - City Employees' Association 68,354$ 55.36%106,197$ 1,703 62.38$ 20.61%0.00%75.23$
Maintenance Worker II Parks CEA - City Employees' Association 64,818$ 55.36%100,703$ 1,703 59.15$ 20.61%0.00%71.34$
Leave Benefits Amount Percent
Total Days (2,080 hours)260 Recreation Programs
Less Vacation Days (14) Citywide Indirect Costs ***1,651,704 35.48%
Less Holidays (13) Program Direct Costs 4,654,804
Less Sick Days (@ 50% of accrual)(6)
Productive Days 227
Productive Hours 1,816 *** Excludes direct costs of facilities use.
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate
Indirect Cost Rate
Page 691 of 987
POLICE LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Uniform Pay Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
8001 - Police Administration
Police Chief MME - Management Employee 267,904$ 55.36%1,300$ 417,525$ 1,703 245.24$ 21.05%0.00%296.85$
Deputy Police Chief PSO - Police Management 237,562$ 99.59%1,300$ 475,455$ 1,816 261.81$ 21.05%0.00%316.91$
Senior Business Analyst MME - Management Employee 114,634$ 55.36%-$ 178,099$ 1,703 104.61$ 21.05%0.00%126.63$
Crime Analyst MME - Management Employee 103,922$ 55.36%-$ 161,457$ 1,703 94.84$ 21.05%0.00%114.79$
Business Analyst MME - Management Employee 103,922$ 55.36%-$ 161,457$ 1,703 94.84$ 21.05%0.00%114.79$
Executive Assistant to the Police Chief CEA - City Employees' Association 71,942$ 55.36%-$ 111,772$ 1,703 65.65$ 21.05%0.00%79.47$
Administrative Assistant III CEA - City Employees' Association 66,534$ 55.36%-$ 103,370$ 1,703 60.72$ 21.05%0.00%73.49$
8002 - Patrol
Deputy Police Chief PSO - Police Management 237,562$ 99.59%1,300$ 475,455$ 1,816 261.81$ 21.05%33.48%423.01$
Police Lieutenant PSO - Police Management 201,058$ 99.59%1,300$ 402,596$ 1,816 221.69$ 21.05%33.48%358.19$
Police Sergeant PSO - Police Management 162,630$ 99.59%1,000$ 325,597$ 1,816 179.29$ 21.05%33.48%289.68$
Police Officer POA - Police Officer Association 129,480$ 99.59%500$ 258,932$ 1,816 142.58$ 21.05%33.48%230.37$
Police Community Service Officer POA - Police Officer Association 96,642$ 99.59%1,000$ 193,890$ 1,816 106.77$ 21.05%33.48%172.50$
Police Cadet POA - Police Officer Association 90,168$ 99.59%1,000$ 180,968$ 1,816 99.65$ 21.05%33.48%161.01$
Community Resources and Services Specialist CEA - City Employees' Association 75,790$ 55.36%1,300$ 119,050$ 1,703 69.93$ 21.05%33.48%112.98$
8003 - Investigations
Police Lieutenant PSO - Police Management 201,058$ 99.59%1,300$ 402,596$ 1,816 221.69$ 21.05%33.48%358.19$
Police Sergeant PSO - Police Management 162,630$ 99.59%1,300$ 325,897$ 1,816 179.46$ 21.05%33.48%289.95$
Evidence Technician POA - Police Officer Association 132,236$ 99.59%500$ 264,433$ 1,816 145.61$ 21.05%33.48%235.26$
Police Officer POA - Police Officer Association 129,480$ 99.59%500$ 258,932$ 1,816 142.58$ 21.05%33.48%230.37$
Lead Property and Evidence Technician POA - Police Officer Association 100,490$ 99.59%1,000$ 201,570$ 1,816 111.00$ 21.05%33.48%179.34$
Property and Evidence Technician POA - Police Officer Association 91,572$ 99.59%500$ 183,271$ 1,816 100.92$ 21.05%33.48%163.06$
8004 - Police Support Services
Police Lieutenant PSO - Police Management 201,058$ 99.59%1,300$ 402,596$ 1,816 221.69$ 21.05%0.00%268.35$
Public Safety Dispatch Supervisor PSO - Police Management 122,772$ 99.59%1,300$ 246,343$ 1,816 135.65$ 21.05%0.00%164.20$
Police Records Supervisor PSO - Police Management 102,544$ 99.59%1,300$ 205,970$ 1,816 113.42$ 21.05%0.00%137.29$
Public Safety Dispatcher POA - Police Officer Association 101,972$ 99.59%500$ 204,028$ 1,816 112.35$ 21.05%0.00%135.99$
Lead Police Records Clerk POA - Police Officer Association 91,572$ 99.59%500$ 183,271$ 1,816 100.92$ 21.05%0.00%122.16$
Police Records Clerk II POA - Police Officer Association 82,316$ 99.59%500$ 164,796$ 1,816 90.75$ 21.05%0.00%109.84$
Police Records Clerk I POA - Police Officer Association 74,308$ 99.59%500$ 148,813$ 1,816 81.95$ 21.05%0.00%99.19$
8005 - Neighborhood Services
Police Public Affairs Manager MME - Management Employee 123,812$ 55.36%-$ 192,359$ 1,703 112.99$ 21.05%0.00%136.76$
8006 - Traffic Safety
Police Sergeant PSO - Police Management 162,630$ 99.59%1,300$ 325,897$ 1,816 179.46$ 21.05%33.48%289.95$
Police Officer POA - Police Officer Association 129,480$ 99.59%1,000$ 259,432$ 1,816 142.86$ 21.05%33.48%230.82$
Leave Benefits Police Sworn Leave Benefits Police Nonsworn FY2024 CAP Amount Percent
Total Days (2,080 hours)260 Total Days (2,080 hours)260 Citywide Indirect Costs 4,875,407 21.05%
Less Vacation Days (14) Less Vacation Days (14)
Less Holidays (13) Less Holidays (13) Program Costs
Less Sick Days (@ 50% of accrual)(6) Less Sick Days (@ 50% of accrual)(6) Direct Costs
Productive Days 227 Productive Days 227 Patrol 12,929,619
Productive Hours 1,816 Productive Hours 1,816 Traffic Safety 938,148
Total Productive Hours (8 hours/day)1,816 Less Breaks (30 minutes daily)(114) Investigation 3,200,666
Total Productive Hours (8 hours/day)1,703 Neighborhood Services 287,621
Paid Benefit Rate Police Sworn Animal Regulation
Retirement 87.54%Paid Benefit Rate Police Nonsworn Total Direct Costs 17,356,054
Medicare 1.45%Retirement 37.25%Indirect Costs
Unemployment 0.08%Medicare 1.45%Administration 2,478,910
Group Insurance 10.52%Unemployment 0.08%Animal Control
Total Paid Benefits Rate 99.59%Group Insurance 16.58%Support Services 3,411,429
Total Paid Benefits Rate 55.36%Fire Dispatch *(79,820)
*All Salaries are presented at top of range Total Indirect Costs 5,810,519 33.48%
**Indirect costs are not allocated to support positions Total Program Costs 23,166,573
*one Public Safety Dispatch position is allocated to Fire
Indirect Cost Rate
Page 692 of 987
PUBLIC WORKS LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
5001 - Public Works Administration
Director of Public Works MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 22.58%0.00%248.77$
Deputy Director of Public Works City Engineer MME - Management Employee 183,066$ 55.36%284,418$ 1,703 167.06$ 22.58%0.00%204.79$
Deputy Director of Public Works Maintenance Operations MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 22.58%0.00%195.02$
Senior Business Analyst MME - Management Employee 114,634$ 55.36%178,099$ 1,703 104.61$ 22.58%0.00%128.24$
Maintenance Contract Coordinator CEA - City Employees' Association 84,084$ 55.36%130,636$ 1,703 76.73$ 22.58%0.00%94.06$
Administrative Assistant III CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 22.58%0.00%74.43$
5002 - Parks Maintenance
Maintenance Superintendent MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 35.84%7.60%173.41$
Parks Maintenance Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.84%7.60%138.62$
Parks Crew Coordinator CEA - City Employees' Association 86,320$ 55.36%134,110$ 1,703 78.77$ 35.84%7.60%115.14$
Beautification Gardener CEA - City Employees' Association 77,740$ 55.36%120,780$ 1,703 70.94$ 35.84%7.60%103.70$
Parks Maintenance Specialist CEA - City Employees' Association 77,688$ 55.36%120,699$ 1,703 70.90$ 35.84%7.60%103.63$
Parks Maintenance Technician CEA - City Employees' Association 81,952$ 55.36%127,323$ 1,703 74.79$ 35.84%7.60%109.31$
5003 - Swim Center Maintenance
Facilities Maintenance Technician CEA - City Employees' Association 83,486$ 55.36%129,707$ 1,703 76.19$ 35.84%7.60%111.36$
5004 - Urban Forest Services
Urban Forester CEA - City Employees' Association 83,486$ 55.36%129,707$ 1,703 76.19$ 35.84%7.60%111.36$
5005 - Facilities Maintenance
Facilities Maintenance Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Facilities Maintenance Technician CEA - City Employees' Association 83,486$ 55.36%129,707$ 1,703 76.19$ 22.58%0.00%93.39$
5006 - Streets & Sidewalk Maintenance
Maintenance Superintendent MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 35.84%7.60%173.41$
Streets Maintenance Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.84%7.60%138.62$
Streets Crew Coordinator CEA - City Employees' Association 86,320$ 55.36%134,110$ 1,703 78.77$ 35.84%7.60%115.14$
Streets Maintenance Operator CEA - City Employees' Association 77,688$ 55.36%120,699$ 1,703 70.90$ 35.84%7.60%103.63$
Maintenance Worker II CEA - City Employees' Association 64,818$ 55.36%100,703$ 1,703 59.15$ 35.84%7.60%86.46$
Maintenance Worker I CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 35.84%7.60%82.16$
5007 - Traffic Signals & Lighting
Signal and Street Lighting Technician CEA - City Employees' Association 88,530$ 55.36%137,543$ 1,703 80.79$ 35.84%7.60%118.09$
5008 - Fleet
Fleet Maintenance Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 22.58%0.00%116.25$
Heavy Equipment Mechanic CEA - City Employees' Association 77,740$ 55.36%120,780$ 1,703 70.94$ 22.58%0.00%86.96$
Fleet Services Specialist CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 22.58%0.00%74.43$
5009 - CIP Project Engineering
Construction Engineering Manager MME - Management Employee 154,648$ 55.36%240,266$ 1,703 141.13$ 22.58%0.00%173.00$
Supervising Civil Engineer MME - Management Employee 162,786$ 55.36%252,910$ 1,703 148.55$ 22.58%0.00%182.10$
Capital Improvement Program Administrative Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 22.58%0.00%145.43$
Senior Civil Engineer MME - Management Employee 140,608$ 55.36%218,453$ 1,703 128.31$ 22.58%0.00%157.29$
Engineering Inspector IV CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
Engineer III CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
Capital Projects Manager III CEA - City Employees' Association 108,992$ 55.36%169,334$ 1,703 99.46$ 22.58%0.00%121.93$
Engineering Inspector III CEA - City Employees' Association 106,236$ 55.36%165,052$ 1,703 96.95$ 22.58%0.00%118.84$
Engineer II CEA - City Employees' Association 106,236$ 55.36%165,052$ 1,703 96.95$ 22.58%0.00%118.84$
Capital Projects Manager II CEA - City Employees' Association 100,854$ 55.36%156,690$ 1,703 92.04$ 22.58%0.00%112.82$
Engineer I CEA - City Employees' Association 95,732$ 55.36%148,733$ 1,703 87.36$ 22.58%0.00%107.09$
Engineering Technician III CEA - City Employees' Association 84,084$ 55.36%130,636$ 1,703 76.73$ 22.58%0.00%94.06$
Administrative Assistant III CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 22.58%0.00%74.43$
Indirect Cost Rate
Page 693 of 987
PUBLIC WORKS LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
Indirect Cost Rate
5010 - Transportation Planning & Engineering
Transportation Manager MME - Management Employee 154,648$ 55.36%240,266$ 1,703 141.13$ 22.58%0.00%173.00$
Transportation Planner Engineer III CEA - City Employees' Association 114,790$ 55.36%178,342$ 1,703 104.75$ 22.58%0.00%128.41$
Transportation Planner Engineer II CEA - City Employees' Association 106,236$ 55.36%165,052$ 1,703 96.95$ 22.58%0.00%118.84$
5011 - Active Transportation
Active Transportation Manager MME - Management Employee 123,812$ 55.36%192,359$ 1,703 112.99$ 22.58%0.00%138.50$
5101 - Parking Administration
Parking Enforcement Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.84%7.60%138.62$
Parking Operations Supervisor MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 35.84%7.60%138.62$
Parking Coordinator CEA - City Employees' Association 77,740$ 55.36%120,780$ 1,703 70.94$ 35.84%7.60%103.70$
Parking Enforcement Officer II CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.84%7.60%95.96$
Administrative Assistant III CEA - City Employees' Association 66,534$ 55.36%103,370$ 1,703 60.72$ 35.84%7.60%88.75$
Maintenance Worker II CEA - City Employees' Association 64,818$ 55.36%100,703$ 1,703 59.15$ 35.84%7.60%86.46$
Maintenance Worker I CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 35.84%7.60%82.16$
Administrative Assistant I CEA - City Employees' Association 58,474$ 55.36%90,847$ 1,703 53.36$ 35.84%7.60%78.00$
5201 - Transit Operations & Maintenance
Deputy Director of Public Works Mobility Services MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 35.84%7.60%232.54$
Mobility Services Business Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 35.84%7.60%173.41$
Transit Coordinator CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.84%7.60%95.96$
Communications Coordinator CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 35.84%7.60%95.96$
Leave Benefits Amount Percent
Total Days (2,080 hours)260 Citywide Indirect Costs 5,028,046 35.84%
Less Vacation Days (14) Program Direct Costs 14,028,569
Less Holidays (13) Program Indirect Costs - PW Admin 7.60%
Less Sick Days (@ 50% of accrual)(6)
Productive Days 227
Productive Hours 1,816
Less Breaks (30 minutes daily)(114)
Total Productive Hours (8 hours/day)1,703
Paid Benefit Rate
Retirement 37.25%
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%
Total Paid Benefits Rate 55.36%
*All Salaries are presented at top of range
**Program indirect costs are allocated as part of the citywide rate
Page 694 of 987
UTILITIES LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
5301 - Stormwater
Stormwater Program Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 35.84%7.60%173.41$
Wastewater Collection System Operator CEA - City Employees' Association 69,472$ 55.36%107,934$ 1,703 63.40$ 35.84%7.60%92.67$
Streets Maintenance Operator CEA - City Employees' Association 77,688$ 55.36%120,699$ 1,703 70.90$ 35.84%7.60%103.63$
Sweeper Operator CEA - City Employees' Association 68,354$ 55.36%106,197$ 1,703 62.38$ 35.84%7.60%91.18$
6001 - Utilities Administration & Engineering
Director of Utilities MME - Management Employee 222,378$ 55.36%345,494$ 1,703 202.93$ 19.45%0.00%242.40$
Deputy Director of Utilities Engineering and Planning MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 19.45%0.00%190.03$
Deputy Director of Utilities Water MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 19.45%0.00%190.03$
Utilities Business Manager MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 19.45%0.00%156.36$
Utilities Engineer MME - Management Employee 140,608$ 55.36%218,453$ 1,703 128.31$ 19.45%0.00%153.27$
Utilities Special Projects Manager MME - Management Employee 133,952$ 55.36%208,112$ 1,703 122.24$ 19.45%0.00%146.01$
Safety Manager MME - Management Employee 118,014$ 55.36%183,351$ 1,703 107.69$ 19.45%0.00%128.64$
Financial Analyst MME - Management Employee 103,922$ 55.36%161,457$ 1,703 94.84$ 19.45%0.00%113.28$
Engineer I CEA - City Employees' Association 95,732$ 55.36%148,733$ 1,703 87.36$ 19.45%0.00%104.35$
Engineering Technician II CEA - City Employees' Association 73,814$ 55.36%114,680$ 1,703 67.36$ 19.45%0.00%80.46$
Supervising Administrative Assistant CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 19.45%0.00%78.42$
Supervising Utility Billing Assistant CEA - City Employees' Association 71,942$ 55.36%111,772$ 1,703 65.65$ 19.45%0.00%78.42$
Administrative Assistant II CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 19.45%0.00%67.14$
Utility Billing Assistant CEA - City Employees' Association 61,594$ 55.36%95,695$ 1,703 56.21$ 19.45%0.00%67.14$
Water Meter and Radio Installation Technician CEA - City Employees' Association 64,818$ 55.36%100,703$ 1,703 59.15$ 19.45%0.00%70.65$
6003 - Water Treatment
Water Treatment Plant Supervisor MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 19.45%0.00%156.36$
Water Treatment Plant Chief Operator CEA - City Employees' Association 117,806$ 55.36%183,027$ 1,703 107.51$ 19.45%0.00%128.41$
Water Treatment Plant Chief Maintenance Technician CEA - City Employees' Association 111,852$ 55.36%173,777$ 1,703 102.07$ 19.45%0.00%121.92$
Water Treatment Plant Operator CEA - City Employees' Association 108,914$ 55.36%169,213$ 1,703 99.39$ 19.45%0.00%118.72$
6004 - Water Distribution
Water Distribution System Supervisor MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 19.45%0.00%141.71$
Water Distribution Chief Operator CEA - City Employees' Association 106,236$ 55.36%165,052$ 1,703 96.95$ 19.45%0.00%115.80$
Water Distribution System Operator CEA - City Employees' Association 95,472$ 55.36%148,329$ 1,703 87.12$ 19.45%0.00%104.07$
Underground Utilities Locator CEA - City Employees' Association 73,814$ 55.36%114,680$ 1,703 67.36$ 19.45%0.00%80.46$
6005 - Water Resources
Water Resources Program Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 19.45%0.00%141.71$
Recycled Water Specialist CEA - City Employees' Association 100,854$ 55.36%156,690$ 1,703 92.04$ 19.45%0.00%109.94$
Water Conservation Specialist CEA - City Employees' Association 100,854$ 55.36%156,690$ 1,703 92.04$ 19.45%0.00%109.94$
Water Resources Technician CEA - City Employees' Association 86,320$ 55.36%134,110$ 1,703 78.77$ 19.45%0.00%94.09$
6101 - Wastewater Administration
Deputy Director of Utilities Wastewater MME - Management Employee 174,330$ 55.36%270,845$ 1,703 159.09$ 19.45%0.00%190.03$
6102 - Wastewater Collections
Wastewater Collection System Supervisor MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 19.45%0.00%141.71$
Wastewater Collection System Chief Operator CEA - City Employees' Association 106,236$ 55.36%165,052$ 1,703 96.95$ 19.45%0.00%115.80$
Wastewater Collection System Operator CEA - City Employees' Association 95,472$ 55.36%148,329$ 1,703 87.12$ 19.45%0.00%104.07$
Indirect Cost Rate
Page 695 of 987
UTILITIES LABOR RATES
FY 2025-26
Position Bargaining Group Regular Annual
Salary* Paid Benefit Rate Total
Compensation Productive Hours Hourly Rate Citywide Program**Hourly Billing Rate
Indirect Cost Rate
6103 - Environmental Compliance
Environmental Programs Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 19.45%0.00%141.71$
Environmental Compliance Inspector CEA - City Employees' Association 105,040$ 55.36%163,194$ 1,703 95.86$ 19.45%0.00%114.50$
6104 - Water Resource Recovery
Water Resource Recovery Facility Supervisor MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 19.45%0.00%156.36$
Water Resource Recovery Facility Chief Operator CEA - City Employees' Association 117,806$ 55.36%183,027$ 1,703 107.51$ 19.45%0.00%128.41$
Water Resource Recovery Facility Chief Maintenance Technician CEA - City Employees' Association 111,852$ 55.36%173,777$ 1,703 102.07$ 19.45%0.00%121.92$
Water Resource Recovery Facility Maintenance Technician CEA - City Employees' Association 108,914$ 55.36%169,213$ 1,703 99.39$ 19.45%0.00%118.72$
Water Resource Recovery Facility Operator CEA - City Employees' Association 108,914$ 55.36%169,213$ 1,703 99.39$ 19.45%0.00%118.72$
6106 - Water Quality Lab
Laboratory Manager MME - Management Employee 143,442$ 55.36%222,856$ 1,703 130.90$ 19.45%0.00%156.36$
Laboratory Analyst CEA - City Employees' Association 105,040$ 55.36%163,194$ 1,703 95.86$ 19.45%0.00%114.50$
6107 - Solid Waste Program
Solid Waste and Recycling Program Manager MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 18.18%0.00%140.21$
Solid Waste and Recycling Coordinator CEA - City Employees' Association 100,854$ 55.36%156,690$ 1,703 92.04$ 18.18%0.00%108.77$
6201 - Whale Rock Reservoir
Whale Rock Reservoir Supervisor MME - Management Employee 130,000$ 55.36%201,972$ 1,703 118.63$ 17.02%0.00%138.83$
Water Supply Operator CEA - City Employees' Association 95,472$ 55.36%148,329$ 1,703 87.12$ 17.02%0.00%101.95$
Leave Benefits Amount Percent
Total Days (2,080 hours)260 Water 1,668,116
Less Vacation Days (14) Sewer 1,813,285
Less Holidays (13) Whale Rock 301,576
Less Sick Days (@ 50% of accrual)(6) Total Indirect Costs 3,782,977 19.45%
Productive Days 227
Productive Hours 1,816 Program Costs
Less Breaks (30 minutes daily)(114) Direct Costs
Total Productive Hours (8 hours/day)1,703 Water 8,269,644
Sewer 9,408,908
Paid Benefit Rate Whale Rock 1,771,627
Retirement 37.25%Total Direct Costs 19,450,179
Medicare 1.45%
Unemployment 0.08%
Group Insurance 16.58%Solid Waste Recycli 411,750 74,876.00 18.18%
Total Paid Benefits Rate 55.36%FD705 Whale Rock 1,771,627 301,576.00 17.02%
*All Salaries are presented at top of range
Page 696 of 987
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$
Enterprise Cost of Services Allocation Summary-2025-26 using 2023-24 Actual Amounts
Allocation Type
Water
Enterprise
Sewer
Enterprise Parking Enterprise Total Enterprise
Allocation
Public Safety 163,239$ 561,545$ -$ 724,784$
Right-of-Way Maintenance 987,683$ 765,325$ 16,730$ 1,769,737$
Total 1,150,922$ 1,326,870$ 16,730$ 2,494,521$
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Page 698 of 987